HomeMy WebLinkAbout2016-08-15 Packet - Joint UVSD CITY OF UKIAH
UKIAH CITY COUNCIL
Special Meeting
CIVIC CENTER COUNCIL CHAMBERS
300 Seminary Avenue
Ukiah, CA 95482
August 15, 2016
5:30 p.m.
JOINT MEETING WITH THE UKIAH VALLEY SANITATION DISTRICT
1. ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. PUBLIC EXPRESSION OF NON-AGENDIZED ITEMS
The City Council welcomes input from the audience. If there is a matter of business on the agenda that you are
interested in, you may address the Council when this matter is considered. If you wish to speak on a matter that is not
on this agenda, you may do so at this time. In order for everyone to be heard, please limit your comments to three (3)
minutes per person and not more than ten (10) minutes per subject. The Brown Act regulations do not allow action to be
taken on audience comments in which the subject is not listed on the agenda.
4. NEW BUSINESS
a. Comments, Discussion and Consideration of the Fiscal Year 2016-2017 Wastewater
System Budget and Process.
b. Possible Adoption of a Resolution Continuing the FY 2016-2017 Joint Wastewater System
Budget Process.
5. ADJOURNMENT
Please be advised that the City needs to be notified 24 hours in advance of a meeting if any specific accommodations or
interpreter services are needed in order for you to attend. The City complies with ADA requirements and will attempt to
reasonably accommodate individuals with disabilities upon request.
Materials related to an item on this Agenda submitted to the City Council after distribution of the agenda packet are available for
public inspection at the front counter at the Ukiah Civic Center, 300 Seminary Avenue, Ukiah, CA 95482, during normal business
hours, Monday through Friday, 8:00 am to 5:00 pm
I hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda was posted on the
bulletin board at the main entrance of the City of Ukiah City Hall, located at 300 Seminary Avenue, Ukiah, California, not less than
24 hours prior to the meeting set forth on this agenda.
Dated this 12th day of August,2016.
Kristine Lawler, City Clerk
i . , ITEM NO.: 4 a, b
MEETING DATE:
August 15, 2016
City of'Ukiah
AGENDA SUMMARY REPORT
SUBJECT: a) COMMENTS, DISCUSSION AND CONSIDERATION OF THE FISCAL YEAR 2016-2017
WASTEWATER SYSTEM BUDGET AND PROCESS; AND b) POSSIBLE ADOPTION OF
A RESOLUTION CONTINUING THE FY 2016-2017 JOINT WASTEWATER SYSTEM
BUDGET PROCESS
Summary: The City Council will hold a Special Joint Session with the Ukiah Valley Sanitation District
Board of Directors to discuss, comment and consider the Fiscal Year 2016-2017 Wastewater System
Budget and process. Possible adoption of a continuing budget resolution may also be considered.
Background: Per the participation agreement between the City of Ukiah (City) and the Ukiah Valley
Sanitation District (UVSD) and the resolutions approved by each agency (Attachment 1) at the June 21,
2016, joint meeting, each agency has agreed to conduct another joint meeting in order to provide
comments, discussion and consideration of the Fiscal Year 2016-2017 Wastewater System Budget.
Discussion: The final draft of the Fiscal Year 2016-2017 Wastewater System Budget (Attachment 2)
was delivered to UVSD staff on August 8, 2016. Previous drafts have been transmitted to and discussed
with District staff since April 2016. In addition, the City Council and District Board held a joint session on
May 23, 2016, to review the prior year's accomplishments and consider budget performance goals and
objectives for Fiscal Year 2016-2017. The final draft of the budget incorporates all of the past work
product.
At this time, staff is recommending further discussion, comments and consideration of the final draft
Wastewater System Budget, as well as the possible adoption of a continuing resolution (Attachment 3).
FISCAL IMPACT:
Budgeted New Appropriation Budget Previous Contract
Amount in Source of Funds Account Number Amendment or Purchase Order
16-17 FY (Title& No.) Required No.
N/A N/A N/A Yes ❑ No ® N/A
RECOMMENDED ACTION(S): Comments, discussion and consideration of the Fiscal Year 2016-2017
Wastewater System Budget and process; provide any additional direction to staff; and possible adoption
of a continuing budget resolution.
ALTERNATIVES: N/A
Citizens advised: N/A
Requested by: Sage Sangiacomo, City Manager
Prepared by: Jarod Thiele, Public Works Project Analyst
Coordinated with: Sean White, Director of Water and Sewer
Presenters: Sean White, Director of Water and Sewer and Jarod Thiele, Public Works Project Analyst
Attachments: 1) City of Ukiah Resolution 2016-38; UVSD Resolution 2016-01
2) FY 2016-17 Draft Wastewater System Budget
3) Continuing Budget Resolution
COUNCIL ACTION DATE: : U Approved ❑ Continued to ❑ Other
RECORDS APPROVED: ❑Agreement: U Resolution: ❑ Ordinance:
Note:Please write Agreement No.in upper right corner of agreement when drafted.
e:..
Approved: w ..
Sang!. •mo, City Manager
ATTACHMENT 1
RESOLUTION No. 2016- 38
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH CONTINUING THE FY
r._
2016-2017 JOINT WASTEWATER SYSTEM BUDGET PROCESS UNTIL AFTER JULY 1,
2016
WHEREAS, at a special joint meeting on the 21ST day of June, 2016, the Ukiah Valley
Sanitation District ("DISTRICT") Board of Directors and the Ukiah City Council reviewed the FY
2016-2017 Wastewater System Budget process and schedule; and
WHEREAS, after review and discussion of the current process, the Board of Directors and the
Ukiah City Council agreed the budget review process could not be completed by July 1, 2016
because additional time was needed for the development and receipt of the complete draft
proposed budget and presentation; and
WHEREAS, the opportunity for this presentation and review could not occur until after July 1,
2016;, and
WHEREAS, operations of the Wastewater System need to continue until the budget is adopted
by both the DISTRICT and the CITY OF UKIAH in joint session; and
WHEREAS, the Board of Directors and the Ukiah City Council anticipate that the necessary
information can and will be provided and reviewed as necessary to allow the budget to be
considered by both the DISTRICT and the CITY OF UKIAH in joint session in not more than 45
days after July 1, 2016.
NOW, THEREFORE, BE IT HEREBY RESOLVED as follows:
1. The Board of Directors and the Ukiah City Council shall meet in joint session after July 1,
2016, but not later than August 15th, 2016, to consider approval of the 2016-17
Wastewater System Budget.
2. Until the budget is approved by both the DISTRICT and the CITY OF UKIAH, ordinary
operation and maintenance and emergency response may be provided by the CITY OF
UKIAH for the WWTP and collection system in accordance with the 2015-16 Wastewater
System Budget approved by the Ukiah City Council.
3. Ordinary care and maintenance does not include non-routine contracts and capital
expenditures other than routine or emergency repairs or replacements.
PASSED AND ADOPTED on June 21st, 2016, by the following Roll Call Vote:
AYES: Councilmembers Crane, Mulheren, Doble, Brown, and Scalmanini
NOES: None
ABSTAIN: None
ABSENT: None
ATTEST: Liter - 1, f w iLAda
Stephen G. Scalmanini, Mayor
114/ i'
Ashley Cocco, Deputy City Clerk
1
U • H VALLEY SANITATION DISTRICT BO ' I OF D " ' ACTORS
RESOLUTION No.2016-01
RESOLUTION OF THE UKIAH VALLEY SANITATION DIST' CT BO• ' OF D CTORS
CONTINUING THE FY 2016-2017JOINT WASTEWATER SYSTEM B I GET PI"OCESS
UNTIL AFTER JULY 1,2016
EREAS, at a special joint meeting on the 21st day of June,2016,the Ukiah Valley Sanitation
District("DISTRICT") Board of Directors and the Ukiah City Council reviewed the FY 2016-2017
Wastewater System Budget process and schedule; and
WHEREAS,after review and discussion of the current process,the Board of Directors and the
Ukiah City Council agreed the budget review process could not be completed by July 1, 2016 because
additional time was needed for the development and receipt of the complete draft proposed budget and
presentation; and
WHEREAS, the opportunity for this presentation and review could not occur until after July 1,
2016;and
WHEREAS, operations of the Wastewater System need to continue until the budget is adopted
by both the DISTRICT and the CITY OF UKIAH in joint session;
WHEREAS, the Board of Directors and the Ukiah City Council anticipate that the necessary
information can and will be provided and reviewed as necessary to allow the budget to be considered by
both the DISTRICT and the CITY OF UKIAH in joint session in not more than 45 days after July 1,
2016;
NOW,THEREFORE,BE IT HEREBY RESOLVED as follows:
1. The Board of Directors and the Ukiah City Council shall meet in joint session after July I, 2016,
but not later than A gust 15`h, 2016,to consider approval of the 2016-17 Wastewater System
Budget.
2. Until the budget is approved by both the DISTRICT and the CITY OF UKIAH,ordinary
operation and maintenance and emergency response may be provided by the CITY OF UKIAH
for the WWTP and collection system in accordance with the 2015-16 Wastewater System Budget
approved by the Ukiah City Council.
3. Ordinary care and maintenance does not include non-routine contracts and capital expenditures
other than routine or emergency repairs or replacements.
The foregoing Resolution was introduced by Chair Ronco followed by a motion to adopt the
Resolution from Director Page and seconded by Director Forrester. Motion carried this 21st day of June,
2016, by the following roll call vote: Ayes: Directors 'age, Forrester and Chair Ronco;Nays:None;
Abstain: None ; Absent: McNerlin and Marshall.
WHERE yPON,the Chair declared said Resolution ADOPTED and SO ORDERED for the
DIST' T. 7
am Inco,Chair
Uk't h Valley Sanitation District
Attest:
Frank McMichael, District Manager/Clerk
ATTACHMENT 2
City of Ukiah
WASTEWATER ENTERPRISE FUND BUDGET
Fiscal Year 2016-17
84024420 Wastewater Administration
84024421 Operations & Maintenance
84024425 Wastewater Treatment
BRIEF DEPARTMENT AND/OR DIVISION OVERVIEW:
The Wastewater Departments is comprised of three divisions: Administration, Collection and
Treatment. The Administration division is responsible for all compliance, permitting, funding oversight,
budgeting and assists the other divisions with technical assistance. The Collection division is closely
coordinated with the Water Distribution Division of the Water Department as the same team of
employees maintains and improves both systems. The Treatment Division is responsible for the
operation and maintenance of the Wastewater Treatment Plant(WWTP) and all discharges from the
WWTP.
The wastewater system is run by approximately 23 full and part time employees.
MAJOR ACCOMPLISHMENTS FOR FY 2015-16:
• North State Sewer Main Replacement Project was completed.
• Implemented a Toxicity Identification Evaluation (TIE) and reduced problem constituents.
• Passed all Chronic and Acute Toxicity testing resulting in a savings of at least$50,000.
• In calendar year 2015, treated 980,000,000 gallons of effluent.
• Successfully procured a barscreen for the influent pump station (IPS).
PERFORMANCE GOALS AND OBJECTIVES FOR FY 2016-17:
Administration:
• Complete Rate Study.
• Initiate City/District analysis and a possible master plan for addressing the Inflow and Infiltration
(I and I) into the collection system.
• Begin negotiating renewal of the Discharge Permit(NPDES)with the North Coast Regional
Water Quality Control Board (NCRWQCB).
• Prepare a report to establish a programmatic approach to replacing sewer mains.
Collection:
• Add telemetry to the Ford/Orchard, el Dorado and Vichy Springs Lift Stations.
• Replace sewer mains on Lucy and Observatory.
• Replace sewer main on Myron Place.
• Install a sewer main and lift station near the Ackerman Creek Bridge on North State Street.
• Purchase flow meters to support data gathering and monitoring of inflow and infiltration.
Treatment:
• Install an Ammonia and Nitrate analyzer to assist in the identification of areas in the plant where
production of these constituents is high.
• Installation of the bar screen to reduce the risk of damage to the IPS Pumps.
• Consider options for repair or replacement of the Belt Filter Press (BFP)which dewaters the sludge.
1
The BFP drums/rollers are worn and failing.
• Improve reliability of SCADA system at the Treatment Plant to reduce plant shutdowns.
PROCESS GOALS FOR THE DISTRICT/CITY WORKING GROUP:
It is the policy and viewpoint of the City and UVSD that all data and information kept or generated
regarding the operations, maintenance, management and administration of the entire sewer system
(WWTP, trunk sewer and collection system) shall be readily and completely available to the City and
the District. Based on this policy, the proposed goals for FY 16-17 are:
• Joint Board/City Council Meetings: Set a routine joint meeting schedule.
• Complete Customer List: Develop shared administrative access to the customer list(City and
District)for the total sewer system.
• Historical Information - ESSUs: Compile all historical information kept by the City and District that
supports the ESSU summary reports to date.
• Monthly Financial Reports: Develop and reformat monthly financial reports (revenue and
expenditures)for the complete system.
• Delinquency Accounts: Resolve the delinquency accounts process including customer notifications
and accounting.
• WWTP Inflow- Outflow Reports: Generate monthly reports showing daily WWTP inflow and outflow
including discharge to the river and other relevant data.
• Collection System Work Reports: Generate system work progress/activity reports and develop a
routine reporting process and format.
• Regular Staff Meetings: Have regular meetings (at least monthly) about all projects and activities
within the overall system.
• Resolution of Accounts: Review customer accounts for assignment between District and City, and
establish an audit process to maintain proper billing.
• Master Meters: Initiate discussions regarding the two agency's approaches to billing regarding
master meters.
• ESSU Methodology: Initiate discussions regarding ESSU methodology and allocation.
FUTURE ITEMS FOR CONSIDERATION:
• Review and develop policy regarding credits of ESSU for redeveloped property with prior system
and/or allocations.
2
Estimated
Difference from Estimated
Actual Actual Actual Actual Budget Year-End Budget Year-End 2016
FY 2012 FY 2013 FY 2014 FY 2015 2016 2016 FY 2017 $
Wastewater Revenues:
City/District Operations 840
Charges for Services:
Residential-City $ 2,412,663 $ 2,676,813 $ 2,848,913 $ 2,941,467 $ 2,905,846 $ 2,894,200 $ 2,794,153 $ (100,047) -3%
Commercial-City 1,213,955 1,321,462 1,372,468 1,473,658 1,439,174 1,311,300 1,363,576 52,276 4%
Multi Family-City 492,357 520,681 571,264 560,528 570,800 569,100 565,751 (3,349) -1%
Other Fees 390 - 30 160 - - - - 0%
Other Revenues:
Investment Income 24,235 38,116 67,109 27,720 67,109 45,000 30,000 (15,000) -33%
Other 68,561 7,500 21,267 6,632 4,472 25,343 6,662 (18,681) -74%
Total Revenues City/District Operations 840 4,212,161 4,564,572 4,881,051 5,010,166 4,987,401 4,844,943 4,760,142 (84,801) -2%
Transfers In from Other Funds
840 UVSD Charges for Operations from 940 2,770,136 2,266,440 1,515,512 1,789,891 2,393,448 1,992,373 2,328,160 335,787 17%
Total Revenues and Other Sources Fund 840 6,982,298 6,831,012 6,396,562 6,800,057 7,380,849 6,837,316 7,088,302 250,986 4%
Debt Service 841
Interest 57,734 15,678 5,630 18,372 - 15,100 15,005 (95) -1%
Transfers In from Other Funds[2]
841 UVSD Charges for Debt Service from 940 2,005,507 2,485,486 2,478,879 2,478,177 2,482,068 2,594,978 2,595,984 1,006 0%
Total Revenues and Other Sources Fund 841 2,063,241 2,501,164 2,484,509 2,496,549 2,482,068 2,610,078 2,610,989 911 0%
Rate Stabilization 842
Interest 26,453 13,835 - 18,600 16,000 0%
Total Revenues Fund 842 - - 26,453 13,835 - 18,600 16,000 (2,600) -14%
Connection Fee 843
Interest 3,027 1,677 - 2,600 2,600
Miscellaneous Revenues - 700 - - -
Connection Fee 24,424 13,185 - 87,700 50,000
Total Revenues Fund 843 - - 27,451 15,562 - 90,300 52,600 (37,700) -42%
Capital Projects 844
Interest 21,147 9,010 - 10,900 5,000
Miscellaneous Revenues - - - 30 -
Total Revenues Fund 844 21,147 9,010 - 10,930 5,000 (5,930) -54%
Transfers In from Other Funds[2]
844 In from Fund 220 Equipment Reserve - - 200,000 - -
844 In from Fund 607 Prop 84 Rd2 - - 400,000 - -
844 In from Fund 607 Prop 84 Drought - - 1,690,191 - -
844 In From Fund 251 Special Projects Reserve - - - - 15,000
Total Transfers Fund 844 - - 2,290,191 - 15,000 15,000 100%
Total Revenues and Other Sources Fund 844 - - 21,147 9,010 2,290,191 10,930 20,000 9,070 83%
Total Wastewater Operating Revenues 8
Other Sources $ 9,045,538 $ 9,332,176 $ 8,956,122 $ 9,335,012 $12,153,108 $ 9,567,224 $ 9,787,890 220,667 2%
Wastewater Expenses by Department
Wastewater Operations Fund 840
Wastewater Litigation[1] - - - 40,151 100,000 - - - 0%
Wastewater Administration 466,760 874,291 882,559 769,468 1,377,105 1,250,038 1,619,994 369,956 30%
Wastewater Operations&Maintenance 550,339 720,922 563,585 626,420 572,516 521,195 615,277 94,082 18%
Wastewater Treatment 2,263,463 2,942,006 1,814,602 1,689,814 2,749,869 2,401,003 2,589,215 188,212 8%
Fines&Penalties 42,000 - - - 100,000 24,000 80,000 56,000 233%
Depreciation 1,914,112 1,892,642 1,877,905 1,877,915 - - -
Total Wastewater Operating Expenses 5,236,673 6,429,861 5,138,651 5,003,768 4,899,490 4,196,236 4,904,486 708,250 17%
Capital Improvements and Equipment Funds 840&844
Equipment Fund 840 - - - - 450,000 498,243 350,000
Other Fund 844 - - 57,054 (329,161) 425,000 304,068 340,000
Infrastructure Fund 844 - - 23,891 414,574 2,749,891 632,738 659,700
Total Capital Improvements&Equipment - - 80,945 85,414 3,624,891 1,435,050 1,349,700 (85,350) -6%
Debt Service fund 841 4,887,405 4,879,122 4,796,502 4,834,039 4,866,800 4,866,800 4,869,600 2,800 0%
Transfers to Other Funds
Transfer to Recycled Water Fund 830 474,000 86,000
Transfer to Other Funds 1,492,237
3
Total Transfers[2] $ - $ 1,492,237 $ - $ - $ - $ 474,000 $ 86,000 (388,000) 100%
Total Wastewater Operating and Other Uses 10,124,078 12,801,221 10,016,098 9,923,221 13,391,181 10,972,086 11,209,786 237,700 2%
Total Net Surplus{Deficit) $ (1,078,540) $ (3,469,044) $ (1,059,976),$ (588,209) $ (1,238,473) $ (1,404,862) $ (1,421,896) (17,034), 1%
Beginning Net Position 27,839,499 28,599,108 - 27,259,566 25,854,704
Adjustments 1,819,585 (751,333) -
Ending Net Position 28,599,108 27,259,566 (1,238,073) 25,854,704 24,432,808
Allocation of Net Position
Investment in Fixed Assets 13,703,497 14,658,376 - 15,764,608 16,617,608
Deferred Liabilities (1,105,622) (3,608,641) - (3,608,641) (3,608,641)
Encumberances Reserved 1,002,855 967,842 - - -
Rate Stabilization Fund 842 2,873,257 2,887,092 - 2,905,692 2,921,692
Reserved for Capital Projects Fund 843 306,986 349,549 439,871 492,471
Reserved for Capital Projects Fund 844 6,054,721 5,889,007 - 4,781,502 4,271,802
Working Capital 5,763,414 6,116,341 - 5,571,672 3,737,876
Total Net Position 28,599,108 27,259,566 - 25,854,704 24,432,808
[1]Litigation and Detachment costs funded as special projects in Fund 844
4
Estimated
Actual Actual ACTUAL Actual Budget Year-End Budget
Account Number FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 2016 FY 2017
ORG OBJ DESCRIPTION
84000000 42421 WASTE DISCHARGE PERMIT (840) - (1,593) - (1,593) (559) (1,000)
84000000 42422 GREASE TRAP PERMIT FEES CITY (400) - (100) - (100) (16) (100)
84000000 43190 STATE OTHER (36,497) - - - - - -
84000000 44170 PLAN CHECK FEES (6,799) - (730) (570) (700) (3,500) (3,000)
84000000 44621 SEWER 1 RESIDENCE(CITY) (1,623,637) (1,793,339) (1,976,694) (1,998,975) (1,975,713) (2,018,000) (1,896,684)
84000000 44622 SEWER 2 RESIDENCE(CITY) (167,417) (186,057) (185,485) (182,792) (186,905) (184,000) (179,428)
84000000 44623 SEWER 3 RESIDENCE(CITY) (34,749) (39,467) (37,837) (39,740) (38,236) (40,400) (39,001)
84000000 44624 SEWER 4 RESIDENCE(CITY) (102,721) (116,366) (112,166) (114,695) (112,459) (116,700) (110,209)
84000000 44625 SEWER RESIDENTIAL/UNIT(CITY (484,140) (541,584) (536,730) (605,263) (592,533) (535,100) (568,831)
84000000 44626 SEWER COMMERCIAL(CITY) (212,251) (218,521) (275,527) (259,140) (245,693) (277,900) (250,606)
84000000 44627 SEWER COMM LOW PER UNIT CITY (612,529) (667,679) (685,291) (754,556) (747,305) (579,900) (672,574)
84000000 44628 SEWER COMM MODERATE/UNIT CIT (84,471) (91,649) (93,485) (124,715) (120,036) (122,700) (124,837)
84000000 44629 SEWER COMM MEDIUM/UNIT CITY (58,162) (57,203) (47,900) (54,142) (52,831) (54,600) (50,717)
84000000 44630 SEWER COMM HIGH/UNIT CITY (246,541) (286,410) (270,264) (281,106) (273,309) (276,200) (264,842)
84000000 44631 SEWER APARTMENTS CITY (403,179) (413,581) (464,453) (453,303) (464,664) (450,800) (455,370)
84000000 44632 SEW LAT INSPECTION FEE-CITY (1,100) (1,000) (1,550) (2,000) (2,079) (2,500) (2,162)
84000000 44633 SEWER MOBILE HOMES CITY (89,179) (107,100) (106,810) (107,225) (106,136) (118,300) (110,381)
84000000 44640 SERVICE FEES (390) - (30) (160) - - -
84000000 44732 SEW LAT INSPECTION FEE-UVSD (450) (400) (300) (295) - (360) (400)
84000000 44830 REIMBURSABLE JOBS (20,166) (6,100) 324 - - (11,008) -
84000000 46110 INTEREST ON INVESTMENTS (24,235) (38,116) (67,109) (27,720) (67,109) (45,000) (30,000)
84000000 46116 MISCELLANEOUS INCOME (2,308) - (1,000) - - -
84000000 48110 MISCELLANEOUS RECEIPTS - - (16,318) (3,767) (7,400) -
Total Wastewater Revenue (4,212,161) (4,564,572) (4,881,051) (5,010,166) (4,987,401) (4,844,943) (4,760,142)
Transfers In From Other Funds
84000000 44734 UVSD CHARGES FOR OPERATIONS FROM 940 (2,770,136) (2,266,440) (1,515,512) (1,789,891) (2,393,448) (1,992,373) (2,328,160)
Total Transfers In (2,770,136) (2,266,440) (1,515,512) (1,789,891) (2,393,448) (1,992,373) (2,328,160)
84000000 Total Wastewater Revenue&Other Sources (6,982,297) (6,831,012) (6,396,562) (6,800,056) (7,380,849) (6,837,316) (7,088,302)
WASTEWATER LITIGATION
84014000 52140 LITIGATION EXPENSES - - - 40,151 100,000 -
84014000 52100 CONTRACT SERVICES DETACHMENT EIR
84014000 Total Wastewater Litigation[1] - - - 40,151 100,000 - -
[1]Not included in allocation costs to UVSD and shifted to Capital
WASTEWATER EXPENSES
84024420 51110 REGULAR SALARIES&WAGES 129,180 189,015 158,850 153,614 234,340 188,794 186,456
84024420 51120 NON-REGULAR SALARIES&WAGES - - - 3,076 - 1,409 -
84024420 51130 OVERTIME SALARIES&WAGES 11 - 807 1,964 1,500 1,500 1,500
84024420 51140 STAND-BY-SALARIES&WAGES - - - - - - -
84024420 51150 ACCRUED SALARIES&BENEFITS 10,277 - (4,547) (294) - - -
84024420 51210 RETIREMENT(PERS) 30,396 48,672 40,610 43,173 67,816 56,042 58,136
84024420 51220 INSURANCE 21,744 38,343 14,418 12,735 16,200 18,308 21,684
84024420 51230 WORKERS COMP 5,805 9,932 9,538 7,241 10,317 8,760 9,975
84024420 51240 MEDICARE 1,945 2,745 2,283 2,291 3,529 3,036 2,978
84024420 51250 UNEMPLOYMENT 1,409 1,890 1,744 1,724 2,445 2,101 2,065
84024420 51260 FICA 20 0 - - - - -
84024420 51290 CELL PHONE STIPEND - - 686 743 695 425 461
84024420 52100 CONTRACTED SERVICES 106,914 400,265 33,961 7,949 220,000 150,000 95,000
84024420 52XXX PLANNING STUDIES - - - - - - 275,000
84024420 52120 LABOR CHARGES FROM OTHER DEPTS - 157 - - - - -
84024420 52180 SECURITY SERVICES 344 351 - - - - -
84024420 54100 SUPPLIES 3,082 7,000 4,677 4,746 6,000 6,000 6,000
84024420 54101 POSTAGE 334 1,000 250 146 500 400 500
84024420 55100 TELEPHONE 1,974 2,270 519 710 600 600 600
84024420 55210 UTILITIES - - - - - - -
84024420 56120 EQUIPMENT MAINTENANCE&REPAIR - 400 - 101 300 300 300
84024420 56210 FUEL&FLUIDS - 100 - - 300 300 300
84024420 56300 BUILDING MAINTENANCE&REPAIR - - - - - - -
84024420 57100 CONFERENCE&TRAINING 1,097 2,500 3,555 3,368 4,000 4,000 6,000
84024420 57300 MEMBERSHIPS&SUBSCRIPTIONS 432 1,660 1,941 1,172 2,000 1,500 8,000
84024420 59100 PROPERTY TAXES PAID - - - - - - -
84024420 59101 FEES - - 239 - 300 300 300
84024420 59400 OTHER EXPENSES 29,478 11,000 19,059 20,684 16,000 16,000 20,000
5
Estimated
Actual Actual ACTUAL Actual Budget Year-End Budget
Account Number FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 2016 FY 2017
ORG OBJ DESCRIPTION
84024420 61100 GENERAL GOVERNMENT ALLOCATION - - 209,802 - - - -
84024420 61200 PURCHASING ALLOCATION - - 23,877 40,827 38,273 38,273 26,043
84024420 61300 BILLING&COLLECTION ALLOCATION - - 130,345 103,964 185,434 185,434 320,669
84024420 61410 RENT ALLOCATION - - 901 901 - - -
84024420 61420 BUILDING MAINTENANCE ALLOCATION - - 3,093 3,054 3,417 3,417 3,708
84024420 61422 IT ALLOCATION - - - - 52,404 52,404 63,139
84024420 61425 UTILITIES ALLOCATION - - 685 685 680 680 653
84024420 61430 CORPORATION YARD ALLOCATION - - - - 10,829 10,829 12,217
84024420 61500 INSURANCE ALLOCATION - - 60,094 2,668 223,201 223,201 243,125
84024420 61700 DISPATCH ALLOCATION 10,000 10,000 10,000 10,000 10,000 10,000 14,597
84024420 62100 ADMINISTRATIVE SERVICES ALLOCATION[2] 112,320 146,991 155,172 342,227 266,025 266,025 240,588
84024420 94301 TRANSFERS TO RESERVES - - - - - - -
84024420 94700 FINES&PENALTIES - - - - - - -
84024420 95220 TRANSFER TO FIXED ASSET FUND - - - - - - -
84024420 95251 TRANSFTER TO SPECIAL PROJECTS - - - - - - -
84024420 Total 466,760 874,291 882,559 769,468 1,377,105 1,250,038 1,619,994
OPERATIONS&MAINTENANCE EXPENSES
84024421 51110 REGULAR SALARIES&WAGES 224,268 272,943 219,181 241,702 241,021 219,813 239,915
84024421 51120 NON-REGULAR SALARIES&WAGES 10,229 10,575 11,737 8,850 6,750 - 6,750
84024421 51130 OVERTIME SALARIES&WAGES 8,200 6,053 7,359 10,550 9,500 9,500 9,500
84024421 51140 STAND-BY SALARIES&WAGES 11,651 20,153 11,580 11,915 12,500 10,082 10,000
84024421 51150 ACCRUED SALARIES&WAGES - - - - - - -
84024421 51210 RETIREMENT(PERS) 53,080 73,620 57,494 67,336 71,368 65,596 70,917
84024421 51220 INSURANCE 53,214 67,359 49,365 55,885 55,727 50,306 57,386
84024421 51230 WORKERS COMP 9,930 16,261 16,169 13,883 12,818 11,449 14,755
84024421 51240 MEDICARE 3,730 4,491 3,419 4,146 4,380 4,151 4,399
84024421 51250 UNEMPLOYMENT 2,632 3,036 2,929 3,301 3,045 2,883 3,062
84024421 51260 FICA 635 656 734 549 419 - 419
84024421 51290 CELL PHONE STIPEND - - 836 1,509 1,302 1,529 1,236
84024421 52100 CONTRACTED SERVICES 12,158 20,000 4,195 7,629 23,000 23,000 20,000
84024421 52180 SECURITY SERVICES - - 344 344 350 300 350
84024421 54100 SUPPLIES 55,662 55,000 67,807 79,960 36,000 30,000 80,000
84024421 54101 POSTAGE - - - - 100 50 100
84024421 54102 SMALL TOOLS 4,984 5,150 3,639 4,259 7,500 7,500 7,500
84024421 55100 TELEPHONE 1,132 758 2,396 2,404 2,400 2,400 2,400
84024421 55210 UTILITIES 2,027 1,900 1,887 1,875 1,900 1,900 1,900
84024421 56110 CITY GARAGE-PARTS 1,164 1,194 1,186 1,186 4,591 4,591 5,611
84024421 56111 CITY GARAGE-LABOR 31,073 31,876 31,669 31,669 16,945 16,945 26,777
84024421 56120 EQUIPMENT MAINTENANCE&REPAIR 7,636 16,000 3,087 5,874 9,900 9,900 10,000
84024421 56130 EXTERNAL SERVICES 29,041 29,091 21,486 21,112 10,000 15,000 10,000
84024421 56210 FUEL&FLUIDS 23,173 21,850 13,055 15,704 18,000 16,000 18,000
84024421 56410 EQUIPMENT RENTAL-PRIVATE - - - - - 1,000 1,800
84024421 57100 CONFERENCE&TRAINING 1,427 3,700 380 1,933 3,700 3,000 3,700
84024421 57300 MEMBERSHIPS&SUBSCRIPTIONS - 264 125 279 800 800 800
84024421 58510 REIMBRSABLE JOBS - 30,000 7,396 - 10,000 5,000 1,000
84024421 59100 PROPERTY TAXES PAID - 3,042 - - - - -
84024421 59101 FEES 3,293 - 4,929 5,059 8,500 8,500 7,000
84024421 59400 OTHER EXPENSES - 750 - - - - -
84024421 61410 RENT ALLOCATION - - 4,312 4,312 - - -
84024421 61422 IT ALLOCATION - - - - - -
84024421 61425 ALLOCATED UTILITIES - - - - - - -
84024421 61430 CORP YARD ALLOCATION - 25,200 14,889 23,194 - - -
84024421 61500 INSURANCE ALLOCATION - - - - - - -
84024421 61700 DISPATCH ALLOCATION - - - - - - -
84024421 Total 550,339 720,922 563,585 626,420 572,516 521,195 615,277
WASTEWATER TREATMENT EXPENSES
84024425 51110 REGULAR SALARIES&WAGES 466,014 572,490 516,202 500,147 519,261 491,653 640,017
84024425 51120 NON-REGULAR SALARIES&WAGES - 28,000 - 1,592 15,000 25,164 -
84024425 51130 OVERTIME SALARIES&WAGES 24,439 39,996 19,883 19,206 23,000 28,047 28,000
84024425 51140 STAND-BY SALARIES&WAGES 20,963 23,332 21,681 21,472 22,500 19,434 20,000
84024425 51210 RETIREMENT(PERS) 107,776 149,653 131,988 139,318 156,474 135,461 206,808
84024425 51220 INSURANCE 100,162 123,626 97,606 92,736 91,073 99,071 140,578
84024425 51230 WORKERS COMP 21,530 34,850 34,875 26,663 26,237 26,171 37,864
84024425 51240 MEDICARE 7,299 9,626 7,751 8,359 8,996 8,630 11,325
84024425 51250 UNEMPLOYMENT 5,226 6,240 6,378 6,355 6,207 6,636 7,812
6
Estimated
Actual Actual ACTUAL Actual Budget Year-End Budget
Account Number FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 2016 FY 2017
ORG OBJ DESCRIPTION
84024425 51260 FICA - 1,736 - 99 930 195 -
84024425 51280 OVERTIME/CALLOUT MEALS - - - - - - -
84024425 52100 CONTRACTED SERVICES 314,694 605,945 234,549 211,326 617,500 400,000 678,500
84024425 52180 SECURITY SERVICES 1,443 1,780 736 766 1,200 1,200 1,200
84024425 54100 SUPPLIES 29,421 34,000 35,634 42,340 35,000 30,000 35,000
84024425 54102 SMALL TOOLS 1,550 2,500 1,840 1,748 2,000 2,000 2,000
84024425 55100 TELEPHONE 3,772 5,100 3,798 4,076 4,000 4,000 4,000
84024425 55200 PG&E 8,341 10,000 7,212 8,275 9,000 8,500 9,000
84024425 55210 UTILITIES 314,541 360,000 285,333 299,491 300,000 275,000 300,000
84024425 56110 CITY GARAGE-PARTS 98 380 85 85 1,221 1,221 1,257
84024425 56111 CITY GARAGE-LABOR 2,603 10,149 2,262 2,262 8,267 8,267 9,854
84024425 56120 EQUIPMENT MAINTENANCE&REPAIR 196,920 213,860 241,937 95,616 200,000 150,000 200,000
84024425 56130 EXTERNAL SERVICES 6,101 3,500 3,167 3,395 3,500 3,500 3,500
84024425 56210 FUEL&FLUIDS 4,087 16,000 3,072 10,434 8,000 7,500 8,000
84024425 56300 BUILDING MAINTENANCE&REPAIR 1,795 4,700 1,492 2,037 3,000 2,500 3,000
84024425 56504 FACILITY MAINTENANCE&REPAIR 86 1,000 283 530 500 400 500
84024425 57100 CONFERENCE&TRAINING 5,141 8,950 9,678 3,774 9,000 8,000 11,000
84024425 57300 MEMBERSHIPS&SUBSCRIPTIONS 3,131 2,900 3,218 2,663 3,500 3,000 3,500
84024425 58201 WATER PURCHASES - 700 961 262 1,000 950 1,000
84024425 58202 WATER TREATMENT PLANT CHEMICAL 164,429 220,000 78,191 130,918 190,000 175,000 190,000
84024425 59100 PROPERTY TAXES PAID - 25,000 9,772 9,855 10,000 11,000 10,500
84024425 59101 FEES 25,907 - 21,315 19,571 20,000 15,000 25,000
84024425 61422 IT ALLOCATION - - - - - - -
84024425 70102 STATE LOAN INTEREST - - - 13,208 13,208 -
84024425 70202 STATE LOAN PRINCIPAL[3] 425,993 425,993 33,703 24,444 440,295 440,295 -
84024425 Total 2,263,463 2,942,006 1,814,602 1,689,814 2,749,869 2,401,003 2,589,215
[2]Loan paid off in FY 2016
DEPRECIATION AND FINES&PENATIES
84024421 94700 FINES&PENALTIES - - - - 50,000 - 30,000
84024422 94400 DEPRECIATION* 1,914,112 1,892,642 1,877,905 1,877,915 - - -
84024425 94700 FINES&PENALTIES 42,000 - - - 50,000 24,000 50,000
840244xx Total Depreciation and Fines&Penalties 1,956,112 1,892,642 1,877,905 1,877,915 100,000 24,000 80,000
*Not included in cost allocation to UVSD
Total Wastewater Operating Treatment Expenses 5,236,673 6,429,861 5,138,651 5,003,768 4,899,490 4,196,236 4,904,486
TRANSFERS
84024421 95220 TRANSFER TO FIXED ASSET FUND* - - 68,000 - - - -
84024421 95841 TRANSFER TO SEWER BOND DEBT SERVICE* - 1,492,237 2,381,669 2,380,933 -
84024421 95830 TRANSFER TO RECYCLED WATER FUND* 86,000
84024421 95844 TRANSFER TO CITY SEWER CAPITAL* - - - - 250,000 258,243 470,000
84024421 95844 TRANSFER TO UVSD SEWER CAPITAL* - - - - - - -
84024425 95841 TRANSFER TO SEWER BOND DEBT SERVICE* - - - - 2,380,665 2,380,665 2,272,776
840244xx Total [4] Transfers - 1,492,237 2,449,669 2,380,933 2,630,665 2,638,908 2,828,776
WASTEWATER CAPITAL EQUIPMENT AND REPLACEMENT
84024421 MACHINERY&EQUIPMENT 5,412
84024421 15056 Air Compressor 15,000 10,792
84024421 15061 Sewer Nozzles for 2 vactors 20,000 8,175
84024425 MACHINERY&EQUIPMENT 207,791
84024425 15058 Replace Dodge PU at WWTP 30,000 26,073
84024422 15053 Replace AWWT Feed Pump Motors 90,000 90,000
84024422 15054 Clorine Mixer 40,000 40,000
84024422 15055 Manhole Replacement 15,000 15,000
84024422 Online Ammonia&Nitrate Analyzer 50,000
84024422 15057 Vactor Replacement(50%Water) 200,000 200,000
84024422 15059 Replace Dodge Service Truck 30,000 30,000
84024422 15060 Replace Hose on 2 Vactors(50%Water) 10,000 10,000
84024422 Vac-Trailer for WWTP 70,000
84024422 Replace 2006 Prius 30,000
7
Estimated
Actual Actual ACTUAL Actual Budget Year-End Budget
Account Number FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 2016 FY 2017
ORG OBJ DESCRIPTION
84024422 Replace%Ton Dodge at WWTP 45,000
84024422 Replace Ford Ranger 10,000
Equipment and Replacement 450,000 498,243 350,000
Total Wastewater Treatment Expenses and other Uses 5,236,673 7,922,098 7,588,320 7,384,702 7,980,155 7,333,387 8,083,262
Total Net Surplus(Deficit) (1,024,513) (3,357,526) (2,707,269) (2,374,536) (2,992,754) (2,488,444) (3,323,120)
8
Operations and Maintenance Allocation Based on Annual ESSU Allocations
FY 2017
Estimated Cost Distribution [1]
Account Number Budget Year-End Budget UVSD City
ORG OBJ DESCRIPTION FY 2016 FY 2016 FY 2017 47.47% 52.53%
WASTEWATER EXPENSES
84024420 51110 REGULAR SALARIES&WAGES 234,340 188,794 186,456 88,511 97,945
84024420 51120 NON-REGULAR SALARIES&WAGES - 1,409 - - -
84024420 51130 OVERTIME SALARIES&WAGES 1,500 1,500 1,500 712 788
84024420 51140 STAND-BY-SALARIES&WAGES - - - - -
84024420 51150 ACCRUED SALARIES&BENEFITS - - - - -
84024420 51210 RETIREMENT(PERS) 67,816 56,042 58,136 27,597 30,539
84024420 51220 INSURANCE 16,200 18,308 21,684 10,293 11,391
84024420 51230 WORKERS COMP 10,317 8,760 9,975 4,735 5,240
84024420 51240 MEDICARE 3,529 3,036 2,978 1,414 1,564
84024420 51250 UNEMPLOYMENT 2,445 2,101 2,065 980 1,085
84024420 51260 FICA - - - - -
84024420 51290 CELL PHONE STIPEND 695 425 461 219 242
84024420 52100 CONTRACTED SERVICES 220,000 150,000 95,000 45,097 49,904
84024420 52XXX PLANNING STUDIES - - 275,000 130,543 144,458
84024420 52120 LABOR CHARGES FROM OTHER DEPTS - - - - -
84024420 52180 SECURITY SERVICES - - - - -
84024420 54100 SUPPLIES 6,000 6,000 6,000 2,848 3,152
84024420 54101 POSTAGE 500 400 500 237 263
84024420 55100 TELEPHONE 600 600 600 285 315
84024420 55210 UTILITIES - - - - -
84024420 56120 EQUIPMENT MAINTENANCE&REPAIR 300 300 300 142 158
84024420 56210 FUEL&FLUIDS 300 300 300 142 158
84024420 56300 BUILDING MAINTENANCE&REPAIR - - - - -
84024420 57100 CONFERENCE&TRAINING 4,000 4,000 6,000 2,848 3,152
84024420 57300 MEMBERSHIPS&SUBSCRIPTIONS 2,000 1,500 8,000 3,798 4,202
84024420 59100 PROPERTY TAXES PAID - - - - -
84024420 59101 FEES 300 300 300 142 158
84024420 59400 OTHER EXPENSES 16,000 16,000 20,000 9,494 10,506
84024420 61100 GENERAL GOVERNMENT ALLOCATION - - - - -
84024420 61200 PURCHASING ALLOCATION 38,273 38,273 26,043 12,363 13,680
84024420 61300 BILLING&COLLECTION ALLOCATION 185,434 185,434 320,669 152,222 168,447
84024420 61410 RENT ALLOCATION - - - - -
84024420 61420 BUILDING MAINTENANCE ALLOCATION 3,417 3,417 3,708 1,760 1,948
84024420 61422 IT ALLOCATION 52,404 52,404 63,139 29,972 33,167
84024420 61425 UTILITIES ALLOCATION 680 680 653 310 343
84024420 61430 CORPORATION YARD ALLOCATION 10,829 10,829 12,217 5,799 6,418
84024420 61500 INSURANCE ALLOCATION 223,201 223,201 243,125 115,411 127,714
84024420 61700 DISPATCH 10,000 10,000 14,597 6,929 7,668
84024420 62100 ADMINISTRATIVE SERVICES ALLOCATION 266,025 266,025 240,588 114,207 126,381
84024420 94301 TRANSFERS TO RESERVES - - - - -
84024420 94700 FINES&PENALTIES - - - - -
84024420 95220 TRANSFER TO FIXED ASSET FUND - - - - -
84024420 95251 TRANSFTER TO SPECIAL PROJECTS - - - - -
84024420 Total 1,377,105 1,250,038 1,619,994 769,011 850,983
OPERATIONS&MAINTENANCE EXPENSES
84024421 51110 REGULAR SALARIES&WAGES 241,021 219,813 239,915 113,888 126,027
84024421 51120 NON-REGULAR SALARIES&WAGES 6,750 - 6,750 3,204 3,546
84024421 51130 OVERTIME SALARIES&WAGES 9,500 9,500 9,500 4,510 4,990
84024421 51140 STAND-BY SALARIES&WAGES 12,500 10,082 10,000 4,747 5,253
84024421 51150 ACCRUED SALARIES&WAGES - - - - -
84024421 51210 RETIREMENT(PERS) 71,368 65,596 70,917 33,664 37,253
84024421 51220 INSURANCE 55,727 50,306 57,386 27,241 30,145
84024421 51230 WORKERS COMP 12,818 11,449 14,755 7,004 7,751
84024421 51240 MEDICARE 4,380 4,151 4,399 2,088 2,311
84024421 51250 UNEMPLOYMENT 3,045 2,883 3,062 1,454 1,608
84024421 51260 FICA 419 - 419 199 220
84024421 51290 CELL PHONE STIPEND 1,302 1,529 1,236 587 649
84024421 52100 CONTRACTED SERVICES 23,000 23,000 20,000 9,494 10,506
84024421 52180 SECURITY SERVICES 350 300 350 166 184
84024421 54100 SUPPLIES 36,000 30,000 80,000 37,976 42,024
9
FY 2017
Estimated Cost Distribution [1]
Account Number Budget Year-End Budget UVSD City
ORG OBJ DESCRIPTION FY 2016 FY 2016 FY 2017 47.47% 52.53%
84024421 54101 POSTAGE 100 50 100 47 53
84024421 54102 SMALL TOOLS 7,500 7,500 7,500 3,560 3,940
84024421 55100 TELEPHONE 2,400 2,400 2,400 1,139 1,261
84024421 55210 UTILITIES 1,900 1,900 1,900 902 998
84024421 56110 CITY GARAGE-PARTS 4,591 4,591 5,611 2,664 2,947
84024421 56111 CITY GARAGE-LABOR 16,945 16,945 26,777 12,711 14,066
84024421 56120 EQUIPMENT MAINTENANCE&REPAIR 9,900 9,900 10,000 4,747 5,253
84024421 56130 EXTERNAL SERVICES 10,000 15,000 10,000 4,747 5,253
84024421 56210 FUEL&FLUIDS 18,000 16,000 18,000 8,545 9,455
84024421 56410 EQUIPMENT RENTAL-PRIVATE - 1,000 1,800 854 946
84024421 57100 CONFERENCE&TRAINING 3,700 3,000 3,700 1,756 1,944
84024421 57300 MEMBERSHIPS&SUBSCRIPTIONS 800 800 800 380 420
84024421 58510 REIMBRSABLE JOBS 10,000 5,000 1,000 475 525
84024421 59100 PROPERTY TAXES PAID - - - - -
84024421 59101 FEES 8,500 8,500 7,000 3,323 3,677
84024421 59400 OTHER EXPENSES - - - - -
84024421 61410 RENT ALLOCATION - - - - -
84024421 61422 IT ALLOCATION - - - - -
84024421 61425 ALLOCATED UTILITIES - - - - -
84024421 61430 CORP YARD ALLOCATION - - - - -
84024421 61500 INSURANCE ALLOCATION - - - - -
84024421 61700 DISPATCH - - - - -
84024421 Total 572,516 521,195 615,277 292,072 323,205
WASTEWATER TREATMENT EXPENSES
84024425 51110 REGULAR SALARIES&WAGES 519,261 491,653 640,017 303,816 336,201
84024425 51120 NON-REGULAR SALARIES&WAGES 15,000 25,164 - - -
84024425 51130 OVERTIME SALARIES&WAGES 23,000 28,047 28,000 13,292 14,708
84024425 51140 STAND-BY SALARIES&WAGES 22,500 19,434 20,000 9,494 10,506
84024425 51210 RETIREMENT(PERS) 156,474 135,461 206,808 98,172 108,636
84024425 51220 INSURANCE 91,073 99,071 140,578 66,732 73,846
84024425 51230 WORKERS COMP 26,237 26,171 37,864 17,974 19,890
84024425 51240 MEDICARE 8,996 8,630 11,325 5,376 5,949
84024425 51250 UNEMPLOYMENT 6,207 6,636 7,812 3,708 4,104
84024425 51260 FICA 930 195 - - -
84024425 51280 OVERTIME/CALLOUT MEALS - - - - -
84024425 52100 CONTRACTED SERVICES 617,500 400,000 678,500 322,084 356,416
84024425 52180 SECURITY SERVICES 1,200 1,200 1,200 570 630
84024425 54100 SUPPLIES 35,000 30,000 35,000 16,615 18,386
84024425 54102 SMALL TOOLS 2,000 2,000 2,000 949 1,051
84024425 55100 TELEPHONE 4,000 4,000 4,000 1,899 2,101
84024425 55200 PG&E 9,000 8,500 9,000 4,272 4,728
84024425 55210 UTILITIES 300,000 275,000 300,000 142,410 157,590
84024425 56110 CITY GARAGE-PARTS 1,221 1,221 1,257 597 660
84024425 56111 CITY GARAGE-LABOR 8,267 8,267 9,854 4,678 5,176
84024425 56120 EQUIPMENT MAINTENANCE&REPAIR 200,000 150,000 200,000 94,940 105,060
84024425 56130 EXTERNAL SERVICES 3,500 3,500 3,500 1,661 1,839
84024425 56210 FUEL&FLUIDS 8,000 7,500 8,000 3,798 4,202
84024425 56300 BUILDING MAINTENANCE&REPAIR 3,000 2,500 3,000 1,424 1,576
84024425 56504 FACILITY MAINTENANCE&REPAIR 500 400 500 237 263
84024425 57100 CONFERENCE&TRAINING 9,000 8,000 11,000 5,222 5,778
84024425 57300 MEMBERSHIPS&SUBSCRIPTIONS 3,500 3,000 3,500 1,661 1,839
84024425 58201 WATER PURCHASES 1,000 950 1,000 475 525
84024425 58202 WATER TREATMENT PLANT CHEMICAL 190,000 175,000 190,000 90,193 99,807
84024425 59100 PROPERTY TAXES PAID 10,000 11,000 10,500 4,984 5,516
84024425 59101 FEES 20,000 15,000 25,000 11,868 13,133
84024425 61422 IT ALLOCATION - - - - -
84024425 70102 STATE LOAN INTEREST* 13,208 13,208 - - -
84024425 70202 STATE LOAN PRINCIPAL* 440,295 440,295 - - -
84024425 Total 2,749,869 2,401,003 2,589,215 1,229,100 1,360,115
*State Loan paid off in FY 2016
OTHER USES
84024421 94700 FINES&PENALTIES 50,000 - 30,000 14,241 15,759
84024425 94700 FINES&PENALTIES 50,000 24,000 50,000 23,735 26,265
Total Other Uses 100,000 24,000 80,000 37,976 42,024
10
FY 2017
Estimated Cost Distribution [1]
Account Number Budget Year-End Budget UVSD City
ORG OBJ DESCRIPTION FY 2016 FY 2016 FY 2017 47.47% 52.53%
Total Wastewater Treatment Operating Expenses 4,799,490 4,196,236 4,904,486 2,328,160 2,576,326
UVSD Allocation of Costs 2,278,798 1,992,373
City Allocation of Costs 2,520,692 2,203,863
Debt Service Allocation Based on Annual ESSU and Capacity Allocations under
Amendment # 2 to Participation Agreement
Debt Service -2006A Bonds
Under the recital in Amendment#2 to the Participation Agreement the allocation of costs between Capacity(33.33%)and Rehab/Upgrade(66.67%)was based on
the preliminary design estimates by Brown&Caldwell.
Under section 2.1 of the amendment,the allocation of Capacity costs is set at 35%to the City and 65%to UVSD which reflected the projected number of new
service connections(ESSU)for the City(840)and UVSD(1,560)to 2020. The section further provides for an annual review of the percentage allocation based on
the previous 12 months actual connections and updated projections of likely connections over the next 1,3 and 5 years.Based on this annual review the City and
UVSD may adjust the allocation.(The allocation has not been adjusted).
Under section 2.2 of the amendment,the allocation of Upgrade/Rehabilitation costs is to be set annually on the ratios of City and UVSD ESSUs as of March 31st of
each year for the succeeding fiscal year operations(Section 1 of Participation Agreement). For FY 16-17,the allocation percentage of ESSU on April 1,2016 was set
at 52.53%for the City and 47.47%for the UVSD.
Allocation Based on Financing and
Participation Agreements[2]
Account Number Budget Year-End Budget UVSD City
ORG OBJ DESCRIPTION FY 2016 2016 FY 2017 53.31% 46.69%
84124426 52500 TRUSTEE FEES 8,300 8,300 8,300 4,425 3,875
84124426 70102 BOND INTEREST PAYMENTS 2,928,500 2,928,500 2,851,300 1,520,028 1,331,272
84124426 70202 BOND PRINCIPAL PAYMENTS 1,930,000 1,930,000 2,010,000 1,071,531 938,469
Total Wastewater Debt Service 4,866,800 4,866,800 4,869,600 2,595,984 2,273,616
UVSD Allocation of Costs 2,481,581 2,594,978
City Allocation of Costs 2,384,732 2,271,822
Total Wastewater Operations and Debt Service Allocated
Expenses 9,666,290 9,063,036 9,774,086 4,924,143 4,849,943
UVSD Allocation of Costs 4,760,379 4,587,351
City Allocation of Costs 4,905,424 4,475,685
[1]Current and Historical Operations allocation percentage based on annual ESSU calculation
UVSD City
FY 2012 100% 47.50% 52.50%
FY 2013 100% 47.50% 52.50%
FY 2014 100% 47.39% 52.61%
FY 2015 100% 47.40% 52.60%
FY 2016 100% 47.48% 52.52%
11
FY 2017
Estimated Cost Distribution [1]
Account Number Budget Year-End Budget UVSD City
ORG OBJ DESCRIPTION FY 2016 FY 2016 FY 2017 47.47% 52.53%
ESSU as of April 1,2016 applied to FY 2017 12,006.71 5,700.07 6,306.64
FY 2017 100% 47.47% 52.53%
[2]Below is a summary of the allocation of Debt Service Costs based on the Financing and Participation Agreements and Amendment#2 to the
Participation Agreement. The Combined Percentage allocation is to be applied to the annual debt service payments and trustee fees.
Use of Bond Proceeds
2006 A Wastewater Revenue Bonds Total Added Capacity Rehabilitation
and Upgrades
100% 33.33% 66.66%
Principal 75,060,000 25,020,000 50,040,000
Interest 66,853,856 22,284,619 44,569,237
Total 141,913,856 47,304,619 94,609,237
Capacity Allocation-Based on projected use of added capacity Total UVSD City
in Participation Agreement 100% 65.00% 35.00%
Principal 25,020,000 16,263,000 8,757,000
Interest 22,284,619 14,485,002 7,799,617
Total 47,304,619 30,748,002 16,556,617
Rehabilitation and Upgrades-Based on annual ESSU Total UVSD City
Allocation percent 100% 47.47% 52.53%
Principal 50,040,000 23,753,988 26,286,012
Interest 44,569,237 21,157,017 23,412,220
Total 94,609,237 44,911,005 49,698,232
Combined Debt Service Obligation of Capacity and Total UVSD City
Rehabilitation/Upgrades 100% 53.31% 46.69%
Principal 75,060,000 40,016,988 35,043,012
Interest 66,853,856 35,642,019 31,211,837
Total 141,913,856 75,659,007 66,254,849
Current and Historical Debt Service allocation percentage based Financing and Participation Agreement
UVSD City
FY 2012 100% 50.99% 49.00%
FY 2013 100% 50.99% 49.00%
FY 2014 100% 50.99% 49.00%
FY 2015 100% 50.99% 49.00%
FY 2016 100% 53.32% 46.68%
FY 2017 100% 53.31% 46.69%
12
Estimated
Actual Actual ACTUAL Actual Budget Year-End Budget
Account Number FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 2016 FY 2017
ORG OBJ DESCRIPTION
WASTEWATER BOND DEBT SERVICE FUND 841
REVENUES AND OTHER SOURCES
84100000 46110 INTEREST ON INVESTMENTS (57,734) (15,674) (5,624) (18,363) (15,093) (15,000)
84100000 46113 INTEREST FROM TRUSTEE - (4) (6) (9) (7) (5)
84100000 46116 MISCELLANEOUS INCOME
Total Revenues (57,734) (15,678) (5,630) (18,372) - (15,100) (15,005)
Transfers In From Other Funds
84100000 91840 Transfer In From City/Dist 840 (1,926,859) (2,388,016) (2,381,669) (2,380,933) (2,384,732) (2,271,822) (2,273,616)
84100000 91940 Transfer In From Sanitation District 940 (2,005,507) (2,485,486) (2,478,879) (2,478,177) (2,482,068) (2,594,978) (2,595,984)
Total Transfers In From Other Funds (3,932,366) (4,873,502) (4,860,548) (4,859,110) (4,866,800) (4,866,800) (4,869,600)
Total Revenues and Other Sources (3,990,100) (4,889,180) (4,866,178) (4,877,482) (4,866,800) (4,881,900) (4,884,605)
WASTEWATER DEBT SERVICE EXPENSES
84124426 52500 TRUSTEE FEES 12,236 8,820 1,800 8,470 8,300 8,300 8,300
84124426 70102 BOND INTEREST PAYMENTS 3,215,169 3,150,302 3,014,702 2,975,569 2,928,500 2,928,500 2,851,300
84124426 70202 BOND PRINCIPAL PAYMENTS 1,660,000 1,720,000 1,780,000 1,850,000 1,930,000 1,930,000 2,010,000
84124426 Total 4,887,405 4,879,122 4,796,502 4,834,039 4,866,800 4,866,800 4,869,600
Total Net Surplus(Deficit) (897,305) 10,058 69,676 43,443 - 15,100 15,005
WASTEWATER CITY RATE STABILIZATION FUND 842
REVENUES AND OTHER SOURCES
84200000 46110 INTEREST ON INVESTMENTS (26,453) (13,835) (18,600) (16,000)
84200000 46116 MISCELLANEOUS INCOME
Total Revenues (26,453) (13,835) - (18,600) (16,000)
Total Revenues and Other Sources (26,453) (13,835) - (18,600) (16,000)
WASTEWATER RATE STABILIZATION EXPENSES AND OTHER USES
84024420 61100 GENERAL GOVERNMENT ALLOCATION 3,977
84200000 Total 3,977 - - - -
Total Net Surplus(Deficit) 22,476 13,835 - 18,600 16,000
WASTEWATER CONNECTION FEE FUND 843
REVENUES AND OTHER SOURCES
84300000 46110 INTEREST ON INVESTMENTS (3,027) (1,677) (2,600) (2,600)
84300000 46116 MISCELLANEOUS INCOME - (700) -
84300000 44640 CONNECTION FEES (24,424) (13,185) (87,700) (50,000)
Total Revenues (27,451) (15,562) - (90,300) (52,600)
Total Revenues and Other Sources (27,451) (15,562) - (90,300) (52,600)
WASTEWATER CONNECTION FEE EXPENSES AND OTHER USES
84024420 61100 GENERAL GOVERNMENT ALLOCATION 450
84200000 Total 450 - - - -
Total Net Surplus(Deficit) 27,001 15,562 - 90,300 52,600
WASTEWATER CAPITAL PROJECTS FUND 844
REVENUES AND OTHER SOURCES
84400000 46110 INTEREST ON INVESTMENTS (21,147) (9,010) (10,900) (5,000)
84400000 46116 MISCELLANEOUS INCOME (30)
Total Revenues (21,147) (9,010) - (10,930) (5,000)
Transfers In From Other Funds
Transfer In from Fund 220 Equipment Reserve (200,000)
Transfer In from Fund 607 Prop 84 Rd2 (400,000)
Transfer In from Fund 607 Prop 84 Drought (1,690,191)
Transfer In from Fund 251 Special Projects Reserve (15,000)
Transfer In from Fund 840 (250,000) (258,243) (470,000)
Total Transfers In From Other Funds - - (2,540,191) (258,243) (485,000)
13
Estimated
Actual Actual ACTUAL Actual Budget Year-End Budget
Account Number FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 2016 FY 2017
ORG OBJ DESCRIPTION
Total Revenues and Other Sources (21,147) (9,010) (2,540,191) (269,173) (490,000)
WASTEWATER CAPITAL PROJECT EXPENSES AND OTHER USES
Capital Improvements and Equipment
84424422 59405 GAAP EXPENDITURE OFFSET (411,564) - -
84424422 52100 CONTRACTED SERVICES 57,054 1,298
84424422 52100 CONTRACTED SERVICES 81,106 51,099
84424422 52100 15051 Asset Management Software System 15,000
84424422 52100 15067 UVSD Litigation 300,000 248,618 200,000
84424422 52100 15068 UVSD Detachment EIR 125,000 4,351 125,000
Other Related 57,054 (329,161) 425,000 304,068 340,000
84424422 80230 INFRASTRUCTURE 548 35
84424422 80230 INFRASTRUCTURE 15,857 54,610 25,558
84424422 80230 15004 Recycled Water Grant Project Prop 84 359,417
84424422 80230 15062 Recycled Water Phase 1&2 2,090,191
84424422 80230 15099 N.State Street Sewer 595,120
84424422 80235 15065 System Maintenance 8,034 64,700 12,026 64,700
84424422 80230 15063 Main replacements-Luce and Observatory 400,000 400,000
84424422 80230 15064 Inflow/infiltration 150,000 150,000
84424422 80230 15066 Emergency/contingency 45,000 45,000
Infrastructure 23,891 414,574 2,749,891 632,738 659,700
84400000 Total 80,945 85,414 3,174,891 936,807 999,700
Transfers Out To Other Funds
Transfer out to Recycle Water Fund 830 474,000
Total Transfers Out - - - 474,000 -
84400000 Total Capital Improvement Fund Uses 80,945 85,414 3,174,891 1,410,807 999,700
Total Net Surplus(Deficit) (59,798) (76,404) (634,700) (1,141,634) (509,700)
14
Wastewater Enterprise Fund Expenses
$7,000,000
$6,429,861
$6,000,000
438,651 $5 003 768 $4,904,486
$5000,000 /
$4,000,000
,Z,ZOWastewater Enterpvise
$3,000,000
Total
$2,000,000
$1.,000,000
',:'(: ',&'d: 'C Y,, ''kdr,,e'U li',,1/1,,,,11, ','1'',,
Actua FY Actual FY Actual FY Actua FY Estimated Budg'et FY
2012 2013 20,14 2015 Year-End FY0:17
2016 4/211
15
BUDGET DETAIL
WASTEWATER ADMINISTRATION
FISCAL YEAR 2016-17
DEPARTMENT
ACCOUNT NO.84024420 REQUEST
51110 Salaries, Regular $ 186,456
0.18
Director of Public Works/City Engineer(0.10 Engineering,0.05 Corp Yard,0.10 Streets,
0.25 Landfill, 0.17 Water Admin.,0.05 Garage,0.05 Storm Water,0.05 Recycled Water)
Director of Water&Sewer Utilities(0.40 Water Admin., .020 Recycled Water) 0.40
Deputy Public Works Director(0.10 Engineering,0.05 Corp Yard,0.08 Streets,0.35 0.15
Landfill,0.05 Garage,0.15 Water Admin.,0.07 Storm Water)
Senior Civil Engineer(0.10 Engineering,0.10 Landfill,0.35 Water Admin.,0.10 Storm 0.35
Water)
RECLASS Public Works Management Analyst(0.05 Engineering,0.20 Landfill,0.25 Water Admin., 0.25
0.05 Garage,0.20 Recycled Water)
NEW Engineering Analyst(0.10 Engineering,0.20 Landfill,0.20 Water Admin.,0.10 Recycled 0.20
Water,0.20 Electric Admin.)
Administrative Secretary/Human Resources Assistant(0.45 Human Resources,0.15 0.15
Landfill,0.15 Water Admin.,0.10 Garage)
Development Permit Coordinator(0.20 Engineering,0.30 Building Inspection,0.05 0.15
Planning,0.15 Water Admin.,0.15 Electric Admin.)
Total FTE 1.83
51130 Salaries,Overtime $ 1,500
Employee Benefits $ 95,299
51210 Retirement(PERS) $58,136
51220 Group Insurance $21,684
51230 Workers Compensations Insurance $ 9,975
51240 Medicare $ 2,978
51250 Unemployment Insurance $ 2,065
51290 Cell Phone Stipend $ 461
52100 Contract Services $ 95,000
Engineering Consultant Services. $75,000
Russian River Watershed Association. $20,000
52XXX Planning Studies $ 275,000
Sewer system management plan updates. $25,000
Sewer master plan. $100,000
Current and future ESSU capacity study. $150,000
54100 Supplies $ 6,000
Miscellaneous Office and Computer Supplies, Safety and Training Materials, Public
Educational Brochures(Grease Disposal).
54101 Postage $ 500
Miscellaneous Department Mailings, Postage Allocation.
55100 Telephone $ 600
Land line and Fax.
56120 Equipment Maintenance and Repair $ 300
Maintenance and Repairs for Copy/Fax Machine, Printers, Plotter, GPS Equipment.
56210 Fuel&Fluids $ 300
Fuel and Fluids for Vehicles
16
57100 Conference and Training $ 6,000
Water Environment Federation and California Water Environment Association
Conferences, Safety Training,Water Reuse Conference.
57300 Memberships and Subscriptions $ 8,000
Underground Service Alert Fee, Notary Fee,XC2 Fog Program Maintenance,Water Reuse
Association.
59101 Fees $ 300
Document Recording Fees and other miscellaneous fees.
59400 Other Expenses $ 20,000
Bad Debt
61200 Purchasing Allocation $ 26,043
Charge for Purchasing functions.
61300 Billing and Collection Allocation $ 320,669
Charge for Billing and Collection functions.
61420 Building Maintenance Allocation $ 3,708
Share of maintenance for Civic Center facility.
61422 IT Allocation $ 63,139
Share of Information Technology services.
61425 Utilities Allocation $ 653
Share of Civic Center Utilities.
61430 Corporation Yard Allocation $ 12,217
61500 Insurance Allocation $ 243,125
Share of the Citywide costs of liability and property insurance.
61700 Dispatch $ 14,597
Share of Dispatch services.
62100 Administrative Services Allocation $ 240,588
Annual allocation for general government services.
City Council $ 10,586
City Clerk $ 19,639
City Manager $ 35,893
Administrative Support $ 6,824
Miscellaneous General Government $ 10,589
Accounting $ 60,053
City Attorney $ 12,788
Treasurer $43,972
Human Resources/Risk Management $40,244
DEPARTMENT TOTAL 84024420 $ 1,619,994
17
BUDGET DETAIL
OPERATIONS&MAINTENANCE
FISCAL YEAR 2016-17
ACCOUNT NO.84024421 DEPARTMENT
REQUEST
51110 Salaries,Regular $ 239,915
Water,Sewer&Streets Supervisor(0.25 Landfill,0.25 Water,0.15 Streets,0.10 0.25
Storm Water)
Water&Sewer Lead Worker(0.48 Water) 0.52
Water&Sewer Attendant II(4)(2.20 Water) 1.80
Water&Sewer Attendant I(3)(1.65 Water) 1.35
Water&Sewer Service Attendant(0.80 Water) 0.20
Senior Water Treatment Plant Operator Mechanic(0.99 Water) 0.01
Water Treatment Plant Operator Mechanic(3)(2.97 Water) 0.03
Total FTE 4.16
51120 Non-Regular Salaries $ 6,750
Seasonal Water&Sewer Attendant(1,000 hour)(0.26 Water) 0.22
Total FTE 0.22
51130 Salaries,Overtime $ 9,500
51140 Stand-by Salaries&Wages $ 10,000
Employee Benefits $ 152,174
51210 Retirement(PERS) $70,917
51220 Group Insurance $57,386
51230 Workers Compensation Insurance $ 14,755
51240 Medicare $ 4,399
51250 Unemployment Insurance $ 3,062
51260 FICA $ 419
51290 Cell Phone Stipend $ 1,236
52100 Contract Services $ 20,000
Emergency Sewer System Repairs.
52180 Security Services $ 350
Burglar Alarm Fees
54100 Supplies $ 80,000
Repair Materials(gravel,pipe,blacktop,etc.),Safety Supplies,Office and
Computer Supplies.
54101 Postage $ 100
54102 Small Tools $ 7,500
Miscellaneous Maintenance Tools,Televideo Inspection Tools,and Sewer
Cleaning Tools.
55100 Telephone $ 2,400
Land line and Fax.
55210 Utilities $ 1,900
Electricity for three lift stations.
56110 City Garage Parts $ 5,611
Annual allocation for City Garage parts for vehicles and equipment.
56111 City Garage Labor $ 26,777
Annual allocation for City Garage labor for vehicles and equipment.
18
56120 Equipment Maintenance and Repair $ 10,000
Lift Station Parts/Service,Camera Truck Repairs.
56130 External Services $ 10,000
Outside Labor and Parts.
56210 Fuels and Fluids $ 18,000
Fuel and Fluids for Vehicles.
56410 Equipment Rental-Private $ 1,800
57100 Conference and Training $ 3,700
Pumper and Cleaner Environmental Expo, Required Safety Training,WEFTEC
Conference,CWEA Certifications.
57300 Memberships and Subscriptions $ 800
CWEA Memberships.
58510 Reimbursable Jobs $ 1,000
59101 Fees $ 7,000
SWRCB Sewer System Fee and DOT Testing and Physicals.
94700 Fines&Penalties $ 30,000
DEPARTMENT TOTAL 84024421 $ 645,277
19
BUDGET DETAIL
WASTEWATER TREATMENT
FISCAL YEAR 2016-17
ACCOUNT NO.84024425
DEPARTMENT
REQUEST
51110 Salaries, Regular $ 640,017
Wastewater Treatment Plant Supervisor 1.00
NEW Lead Wastewater Treatment Plant Operator 1.00
Senior Wastewater Treatment Plant Operator Mechanic 1.00
Senior Wastewater Treatment Plant Operator(2) 2.00
Wastewater Treatment Plant Operator(3) 3.00
Environment Laboratory Technician III (0.03 Water) 0.97
NEW Environment Laboratory Technician I (0.03 Water) 0.97
Total FTE 9.94
51130 Salaries, Overtime $ 28,000
51140 Salaries Stand-by $ 20,000
Employee Benefits $ 404,387
51210 Retirement(PERS) $ 206,808
51220 Group Insurance $ 140,578
51230 Workers Compensation Insurance $ 37,864
51240 Medicare $ 11,325
51250 Unemployment Insurance $ 7,812
51260 FICA $ -
52100 Contract Services $ 398,500
Miscellaneous Contractual Services(crane service,fence repairs,fiber optic
cable repair, etc.) $ 15,000
Laboratory Testing Services Including Bio-Solids Testing $ 65,000
Perc Pond Levee Maintenance Repair $ 20,000
Scarify Percolation Ponds $ 20,000
Biosolids Disposal $ 90,000
Pest Control Services $ 5,500
SCADA System Annual Maintenance System Contract $ 20,000
Janitorial Services $ 8,000
Storage Analysis $ 100,000
Barscreen Installation $ 55,000
52XXX Compliance Studies $ 185,000
Study to Identify Potential Sources of Priority Pollutants(NPDES Permit
requirement) $ 15,000
2016 NPDES required studies $ 70,000
2016 NPDES engineering services-permit renewal $ 100,000
52180 Security Services $ 1,200
Burglar Alarm Services.
54100 Supplies $ 35,000
Laboratory Testing Supplies, Training Materials, Safety Supplies,
Miscellaneous Office and Computer Supplies.
54102 Small Tools $ 2,000
20
Replacement of Shop Tools.
55100 Telephone $ 4,000
Telephone Charges.
55200 PG&E(Natural Gas) $ 9,000
Boiler Fuel for Digester Heater.
55210 Utilities $ 300,000
Electricity Costs for Waste Water Treatment Plant.
56110 City Garage Parts $ 1,257
Annual allocation for City Garage parts for vehicles and equipment.
56111 City Garage Labor $ 9,854
Annual allocation for City Garage labor for vehicles and equipment.
56120 Equipment Maintenance and Repair $ 200,000
General Maintenance and Repair Parts, Pump/Motor Parts, Plumbing and
Electrical Supplies, Lab Testing Equipment and Repair.
56130 External Services 3,500
Outside Vendor Labor and Parts.
56210 Fuel and Fluids $ 8,000
Fuel for Emergency Generator and Vehicles.
56300 Building Maintenance $ 3,000
Maintenance of Buildings at Waste Water Treatment Plant.
56504 Facility Maintenance and Repair $ 500
General Maintenance, sheds, gravel.
57100 Conference and Training $ 11,000
Safety Training, Electrical System Operator Training,Valve Operation Training,
Programmable Logic Control (PLC)Training, California Water Environment
Association (CWEA)and Water Environment Federation (WEF)Conferences.
57300 Memberships and Subscriptions $ 3,500
California Water Environment Association (CWEA)dues.
58201 Water Purchases $ 1,000
Water from Willow County Water District.
58202 Water Treatment Plant Chemicals $ 190,000
Chemicals Used in Wastewater Treatment Process.
59100 Property Taxes paid $ 10,500
Property Taxes for North Pond and 3495 Taylor Drive.
59101 Fees $ 25,000
Annual State Environmental Laboratory Accreditation Fee,Annual State Storm
Water Pollution Prevention Plan (SWPPP), Mendocino County HazMat Permit
Fee, Mendocino County Air Quality Permit, SW RCB Discharge Fee.
21
70102 Bond Interest Payments $ -
70202 Bond Principal Payments $ -
94700 Fines&Penalties $ 50,000
95841 Transfer to Sewer Bond Debt $ -
DEPARTMENT TOTAL 84024425 $ 2,544,215
22
/��/p�rt�llIDm�e�nnninm�i iui��Ill�u
nry��
~ City of Ukiah
,,„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„„,,
COST ALLOCATION PLAN
Fiscal Year 2016-2017
TABLE OF CONTENTS
INTRODUCTION
Overview
Purpose of the Plan 1
Indirect Cost Allocation Strategies 1
Determining Direct and Indirect Costs 2
Allocating Indirect Costs 3
Uses of the Cost Allocation Plan 4
Plan Preparation 5
Summary 5
INDIRECT COST ALLOCATIONS
Summary Schedules
Summary of Direct and Indirect Costs (Table 1) 6
Basis of Indirect Cost Allocations (Table 2) 7
Summary of Indirect Cost Allocations 7
Indirect Cost Allocations by Program
City Council (Table 4.0) 8
City Clerk (Table 4.1) 9
City Manager (Table 4.2) 10
Administrative Support(Table 4.3) 11
Miscellaneous General Government(Table 4.4) 12
Finance- Accounting (Table 4.5) 13
City Attorney(Table 4.6) 14
Human Resources/Risk Management(Table 4.7) 15
Treasury Management(Table 4.8) 16
Internal Service Fund Allocations
Insurance (Table 5.0-5.1) 17
Building Maintenance & Corporation Yard (Tables 5.2-5.3) 19
Garage (Table 5.4) 22
Dispatch(Table 5.5) 23
Purchasing (Table 5.6) 24
Billing & Collections (Table 5.7) 25
Information Technology (Table 5.8) 26
INTRODUCTION
OVERVIEW
Purpose of the Plan
The purpose of the City's Cost Allocation Plan is to identify the total costs of providing specific City
services. Why is a separate cost accounting analysis required to do this? Because in almost all
organizations—whether in the private or the public sector—the cost of producing goods or delivering
services can be classified into two basic categories: direct and indirect costs.
"Direct costs"by their nature are usually easy to identify and relate to a specific service. However, this is not
the case for"indirect costs." As such, if we want to know the "total cost" of providing a specific service,
then we need to develop an approach—a plan—for reasonably allocating indirect costs to direct cost
programs.
What Are Direct and Indirect Costs? Direct costs are those that can be specifically identified with a
particular cost objective, such as street maintenance,police protection and water service. Indirect costs are
not readily identifiable with a direct operating program, but rather, are incurred for a joint purpose that
benefits more than one cost objective.
Common examples of indirect costs include accounting,purchasing, legal services,personnel administration
and building maintenance. Although indirect costs are generally not readily identifiable with direct cost
programs, their cost should be included if we want to know the total cost of delivering specific services.
Budgeting and Accounting for Indirect Costs. Theoretically, all indirect costs could be directly charged to
specific cost objectives; however,practical difficulties generally preclude such an approach for
organizational and accounting reasons. As such, almost all organizations separately budget and account for
direct and indirect costs at some level depending on their financial reporting needs and the complexity of
their operations.
Distributing Indirect Costs. In order to determine the total cost of delivering specific services, some
methodology for determining and distributing indirect costs must be developed, and that is the purpose of
cost allocation plans: to identify indirect costs and to allocate them to benefiting direct cost programs in a
logical, consistent and reasonable manner.
Plan Goal:Reasonable Allocation of Costs. It is important to stress that the goal of the Cost Allocation
Plan is a reasonable allocation of indirect costs, not a"perfect" one. By their very nature, indirect costs are
difficult to link with direct costs. As such, in developing an allocation approach, it is important to keep this
goal in mind balancing the cost and of effort of complicated allocation methods with the likely benefits from
the end results.
Indirect Cost Allocation Strategies
There are several ways of allocating indirect costs, including:
Internal Service Funds. Many cities allocate costs through formal internal service funds for services like
printing, information technology, fleet maintenance and insurance. Typically with this approach, the internal
service fund provides services to the organization and charges back for departments based on their actual
- 1 -
INTRODUCTION
usage of the service and standard per unit billing rates, like a private company would(except the goal is to
break even rather than earn a profit). In this case, for the operating programs, indirect costs become direct
costs, like they would if they contracted-out for the service.
While this approach can result in added accounting costs to develop internal billing rates and track actual
usage, it has the advantage of encouraging more efficient use of internal services by allocating costs based on
actual usage, setting aside funds for long-term capital replacement needs (or in the case of insurance,
adequate reserves) and helping measure performance.
City Internal Service Funds
As shown in the side bar, the City uses seven internal • Insurance
service funds to allocate organization-wide support costs. • Building Maintenance &
Corporation Yard
Payroll Allocations. Some organizations allocate • Garage
percentages of key support staff to selected funds through • Dispatch
direct payroll allocations, such as 15% of the City • Purchasing
Manager to the Water Fund or 20% of the Public Works • Billing & Collections
Director to the Wastewater Fund, with direct cost • Information Technology
distributions of non-staffing costs via accounts payable
where possible.
While this practice is not uncommon, it has some conceptual drawbacks, such as the basis for the percentage
allocations. One of the advantages of cost allocation plans is that the basis for the allocation is clear. Even
where internal service funds are used, cost allocation plans are still often needed in allocating indirect costs
to the internal service funds (so their costs reflect the full cost of providing services to the organization) and
in allocating other indirect costs not typically recovered through internal service funds, such as city manager,
city attorney, city clerk, human resources and accounting.
Cost Allocation Plan. Cost allocation Plans provide a clear, consistent and reasonable basis for allocating
indirect costs.
Combination of the Three. Some agencies use a combination of these three approaches.
In the City's case, it uses a combination of internal services funds and a cost allocation plan in distributing
indirect costs.
Determining Direct and Indirect Costs
The first step in preparing the City's Cost Allocation Plan is determining direct and indirect costs. Program
costs that primarily provide service to the public are identified as direct costs, whereas the cost of programs
that primarily provide services to the organization are identified as indirect costs.
In accordance with generally accepted accounting principles, only operating costs are considered in preparing
the Cost Allocation Plan. As such, capital outlay, debt service, interfund transfers and"pass-through" costs
are excluded from the calculations.
- 2 -
INTRODUCTION
ALLOCATING INDIRECT COSTS
For general purposes, the City-wide indirect cost rate can be used as the basis for allocating indirect costs.
The indirect cost rate is simply the ratio between indirect and direct costs, which can be easily computed for
the City as a whole once the direct and indirect cost base has been determined.
Citywide Indirect Cost Rate
Provided in Table 1 (page 6) is a summary of direct and indirect costs for the City of Ukiah based on the
Fiscal Year 2015/2016 Operating Actual along with the resulting citywide indirect cost rate. By applying the
overall indirect cost rate to any specific direct cost program, the total cost of the program can be determined.
For example, with an overall indirect cost rate of 18% the total cost for a direct program of$100,000 in
Ukiah would be $118,000 with this approach. (Note: Adjustments are made for capital outlay, debt service,
interfund transfers and pass-through costs).
Bases of Allocation
This method of cost allocation assumes that all indirect costs are incurred proportionately to the direct cost of
the program. However, this may not be a reasonable assumption in all cases, as the benefit received from
certain types of support service programs may be more closely related to another indicator of activity than
cost.
For example, if a program service is primarily delivered through contract and does not have any City staffing
directly associated with it, distributing human resources costs to it may result in an inequitable allocation of
costs. Because of this, the City's Cost Allocation Plan establishes separate bases of allocation for each major
indirect cost category. With this approach, indirect costs can be allocated to each direct cost program in a
fair, convenient, and most importantly, consistent manner. Provided in Table 2 on page 7 is a summary of
the primary methods of allocation used in distributing indirect costs to direct cost programs.
Some of these costs lend themselves to an easily justified, rational approach of distribution. For example,
human resources costs are related to the number of employees serviced. Other costs may not be as intuitive;
however, the allocation bases are consistent with generally accepted accounting principles and recognize the
concept that the cost of developing the information necessary to perform the cost allocations should not
exceed the benefits likely to be gained.
Where there is not otherwise a clear relationship to another allocation base (like authorized staffing or
assigned space), allocating costs based on operating budget is the common industry practice, and as such, this
approach is used by the City.
- 3 -
INTRODUCTION
Indirect Cost Allocations
A summary of the indirect cost allocations (Administrative Services) is provided in Table 3.0 (page 7 ),
followed by the detailed allocations for each specific indirect cost program for Administrative Services on
Tables 4.0 through 4.8 (pages 8 to 16) and internal service fund allocations on Tables 5.0 to 5.9 (pages 17 to
26).
Simple Method of Allocating Costs
In performing the cost allocations, all indirect costs have been allocated only to direct cost programs rather
than using a more complex sequential allocation system. Although there are some conceptual difficulties
with this approach, the difference in the end result is insignificant, but the cost of preparation, review and
audit is significantly reduced.
For example, the cost of the City Manager program is allocated solely to direct cost programs based on their
operating budget. However, as the City Manager program also benefits other indirect cost programs such as
Human Resources and Finance, the cost allocations could appear to be distorted since no allocations are
made to them.
Under a more sophisticated system, the cost of the City Manager program would be allocated to the other
indirect costs programs and iterative allocations then made to direct cost programs until all indirect costs are
distributed. However, this process is extremely time consuming (and places far more reliance on the
underlying significance of the allocation bases than may be appropriate) and results in the same basic cost
allocations as the simpler method since all indirect costs are allocated in the final product. Again, as noted
above, the plan's goal is a reasonable allocation of indirect costs, not a"perfect" one.
USES OF THE COST ALLOCATION PLAN
By identifying total program costs, the Cost Allocation Plan can be used as an analytical tool in many
financial decision-making situations, including:
• Reimbursement Transfers. The Cost Allocation Plan identifies the costs incurred by the General Fund
in providing administrative support services to the City's other funds such as enterprise operations and
special revenue funds. For example, although the City's administrative, legal services, human resources
and accounting funds are budgeted and accounted for in the General Fund, these programs provide
support services to other City funds. The Cost Allocation Plan provides a clear methodology for
determining this level of support in reimbursing these costs.
• General Fund User Charges. Similar to ensuring that enterprise fund revenues fully recover their costs,
the Cost Allocation Plan can also be used in determining appropriate user fees for General Fund services,
such as planning applications, building permits and recreation activities, in ensuring that the full cost of
services are considered in setting rates.
• Labor Rates. Along with accounting for salary, benefits and paid leave (such as vacation, sick and
holidays), "full cost"hourly labor rates can be developed that appropriately include indirect costs.
- 4-
INTRODUCTION
• Contracting-Out for Services. By identifying total costs, the cost allocation plan can also be helpful in
analyzing the costs of contracting for services versus performing services in-house.
• Grant Administration. Under federal cost accounting policies, it is permissible to include indirect costs
in accounting for grant programs. By establishing indirect cost rates, the cost allocation plan can be used
in recovering the total costs (direct and indirect) associated with implementing grant programs.
PLAN PREPARATION
In a true cost accounting system, indirect costs would be computed and allocated on an ongoing basis
throughout the fiscal year based on actual costs. However, frequent updating in municipal finance would not
serve any specific purpose—such as unit price control in a manufacturing company—but it would consume
significant accounting resources. As such, the City's Cost Allocation Plan is prepared annually based on the
budget adopted by the Council.
This approach works well when significant variances are not expected between budget and actual. However,
where large variances are possible, then at the end of the fiscal year, a"true-up" should be calculated based
on actual costs. Any variances (either over or under the Cost Allocation Plan amounts) can then be applied
to the following year's Cost Allocation Plan.
After two years, the City will assess whether there were any significant variances between budget and actual,
and move to a"true-up" approach if that proves to be the case.
SUMMARY
The Cost Allocation Plan helps make determining total program costs possible by establishing a reasonable
methodology for identifying and allocating indirect costs to direct cost programs. Because of this, the Cost
Allocation Plan can be a valuable analytical tool in a number of situations, including establishing fees
designed for full cost recovery, reimbursing support service costs provided by the General Fund to other
funds and recovering indirect costs associated with grant programs. Table 1 on the following page is a
summary of all indirect and direct costs in this plan. Indirect costs represent only 18% of all costs.
- 5 -
Summary Schedules
General Fund General Fund
City Council 137,759 Business, Economic, Grant& Housing 197,957
City Clerk 256,611 Community Outreach 27,450
City Manager 468,992 Parks 1,180,633
Administrative Support 89,167 Recreation Administration(includes all activities) 1,012,255
Misc. General Government 138,352 Community Development & Planning 499,104
Accounting 784,662 Building Inspection 307,671
City Attorney 167,087 Engineering(includes Landfill/Solid Waste) 786,133
Treasury Management 91,454 Traffic Signal Operations 28,590
Human Resources/Risk Mgmt. 496,408 Streets 826,476
Storm Water 198,268
Internal Service Funds Animal Control 78,500
Insurance Liability 640,203 Police Patrol 7,067,428
Garage 488,561 Police Major Crimes 173,964
Purchasing 261,722 Community Service Officers(includes Code Enf.&SLESF) 569,033
Billing &Collections 1,294,756 Fire 3,044,849
Dispatch 729,843 Enterprise Funds
Building Maintenance 567,656 Parking District 146,298
Corporation Yard 79,592 Golf 74,226
Information Technology 854,627 Conference Center 367,860
Total Interest Costs 7,547,452 Airport 903,307
Electric 15,548,448
Street Lighting 409,271
Public Benefits 428,620
Water 3,078,246
Wastewater 5,104,486
Recycled Water 85,084
Special Revenue Funds
Successor Agency 3,921
Alex Rorabaugh Recreation Center 110,562
Downtown Business Improvement 17,054
Museum 437,926
Visit Ukiah 85,537
Total Direct Costs 42,799,157
Indirect costs divided by direct costs 18%
- 6 -
Summary Schedules
Under Generally accepted accounting principles, capital outlay, debt service and interfund transfers and pass-through
payments are usually excluded in calculating indirect cost rates; accordingly, only operating costs (less transfers) are
considered in the City's cost allocation plan.
Tabto 2 l:>asis of indire(t Cost Alio(otion5
a a a
City Council Operating Budget
City Clerk Operating Budget
City Manager Operating Budget
Administrative Support Operating Budget
Miscellaneous General Government Operating Budget
Finance -Accounting Operating Budget
City Attorney Operating Budget
Treasury Mangement Fund Balance - Interest Distribution
Human Resources/Risk Management Full-Time Equivelant Staffing
Insurance Liability Claims History/Claims Paid/Property Value
Garage Previous Year Actual Parts/Labor
Purchasing Operating Contractual Services &Supplies
Billing&Collections Billable Revenues
Dispatch Dispatch Services
Building Maintenance Assigned Space
Corporation Yard Assigned Space
Information Technology Full-Time Equivelant Staffing
/obi( ,"t.0 Yimmary of indirr r t (ost.Allocations for Administrotivr .Gtr rm.(
m w
25/
City Council 18,630 33,385 83,549 2,194 137,759
City Clerk 35,461 61,936 154,897 4,316 256,611
City Manager 64,809 113,197 283,096 7,889 468,992
Administrative Support 12,322 21,522 53,824 1,500 89,167
Miscellaneous General Government 19,119 33,393 83,513 2,327 138,352
Finance -Accounting 108,432 189,388 473,643 13,199 784,662
City Attorney 23,090 40,329 100,858 2,811 167,087
Treasury Mangement 8,190 - 83,264 - 91,454
Human Resources/Risk Management 151,890 164,222 165,744 14,552 496,408
Total Indirect Costs for Central Services 441,942 657,373 1,482,389 48,788 2,630,492
Total Direct Costs 5,064,537 10,933,774 26,145,846 655,000 42,799,157
Total Costs 5,506,479 11,591,147 27,628,235 703,788 45,429,649
Indirect Cost Rate 8.73% 6.01% 5.67% 7.45% 6.15%
- 7 -
Indirect Cost Allocations by Program
a r Istratl� r�ls - lty Cru cI Istrl utlr�
Dept.
Distribution Basis/Bases Percent Budget FY
2016/2017
Total Operating Actual FY 2014/2015 100.00% $ 137,7591
Total 100.00% 1315/59
o111111111111
mmommommommon
1����� � ,��f���1/llll ��1 lf
� llllllll � � � � ,
l/iio/%m�m�/ai�i�i��o�rr
10017100 Business, Economic,Grant&Housing 208,1'/5 0.63% 871
10018000 Community Outreach/Public Information Services 33,312 0.10% 144 GF 18,387 13.35%
10022100 Parks 1,0/5,110 3.27% 4,500 Successor Agency 244 0.18%
10022810 Recreation Administration(includes all Recreation Activities) 599,960 2.63% 3,628 Police 24,369 17.69%
10023100 Planning&Community Development 432,913 1.32% 1,812 Fire 9,016 6.54%
10023320 Building Inspection 240,869 0.73% 1,008 Parking Enf. 494 0.36%
10024210 Engineering(includes Landfill/Solid Waste) 493,28/ 1.41% 1,939 Golf 171 0.12%
10024214 Traffic Signal Operations 23,219 0.07% 97 Conf.Center 1,256 0.91%
10024220 Streets 1,04 5,503 3.19% 4,388 Airport 5,346 3.88%
10024224 Storm Water 0.00% - Electric 53,070 38.52%
10020217 Animal Control 5'7,5100 0.27% 366 Street Lighting 976 0.71%
10520210 Police Patrol 5,(00/,935 15.21% 20,959 Public Benefit 2,190 1.59%
10520224 Police Major Crimes 1/9,5/0 0.55% 752 Water 9,459 6.87%
10520218 Community Services Officers (Includes SLESF) 104/,'/34 1.66% 2,292 Wastewater 10,586 7.68%
10521210 Fire 2,154,260 6.54% 9,016 ARRC 363 0.26%
',<;,., � Downtown Bus. Imp 0.05%73
64020213 Parking Enforcement 118,0100 0.36% 494 Museum 1,430 1.04%
72022400 Golf 40,808 0.12% 171 Visit Ukiah 328 0.24%
73022600 Conference Center 300,05/ 0.91% 1,256 Total 137,759 100.00%
77725200 Airport 1,3'/7,3101 3.88% 5,346
80026110 Electric Overhead 833,22/ 2.53% 3,487
80026120 Electric Underground 52`1,40/ 2.51% 3,454
80026130 Electric Substation 13,43,43'/5 0.51% 698
80026200 Electric Testing&Calibrating 1/3,93'/ 0.53% 732
80026300 Electric Generation 8,541,3'/3 25.95% 35,747
80026330 Electric Hydro Plant 35,904 0.11% 150
80026400 Electric Administration 59,1,01103 2.62% 3,604
80026430 Electric Interdepartmental Charges 1,241,902 3.77% 5,198
80526610 Street Lighting 1733,31/ 0.71% 976
80626500 Public Benefit 523,3'/3 1.59% 2,190
82024410 Water Administration 549,3'/9 1.67% 2,299
82024411 Water Production Operations&Management 989,4319 3.01% 4,142
82024412 Water Meter Reading 95,969 0.29% 400
82024414 Water Distribution Operations&Maintenance 625,36t, 1.90% 2,618
84024420 Wastewater Administration 3415,142 0.81% 1,110
84024421 Wastewater Operations&Maintenance 598,914 1.82% 2,507
84024425 Wastewater Treatment 1,69,5,3/0 5.06% 6,970
,,lol/oa a , ,/oiai/a/i/Oo/a0iii,/, if iia0i0
10017200 Successor Agency 58,201 0.18% 244
31122870 Alex Rorabaugh Recreation Center(ARRC) 89,'/84 0.26% 363
31217100 Downtown Business Improvement 154/0 0.05%0.05% 73
69122700 Museum 311,9'/9 1.04% 1,430
75017110 Visit Ukiah /8,3'/9 0.24% 328
Total Operating Budget Used for Distribution 32,916,001 100.00% $ 137,759
- 8 -
Indirect Cost Allocations by Program
Table 4i. Administrative Services - City Clerk Distribution
Dept.
Distribution Basis/Bases Percent Budget FY
2016/2017
Total Operating Actual FY 2014/2015 100.00% $ 256,611
Total 100.00% 296,611
or�
h11111 Acibal111111M8111118111)epaOmentl111111111111111111111111111001111111111111111111111
ININIINI IN INNI ��llllllllllllllllllllllllllllllllllllllNINNI N 1' 11 i 1
i/iiira//iJiii iii iiilii
10017100 Business, Economic,Grant&Housing 1123,'/'/3 0.98% 2,514
10018000 Community Outreach/Public Information Services 34,312 0.10% 266 GF 35,009 13.64%
10022100 Parks 1,0/5,110 3.25% 8,347 Successor Agency 452 0.18%
10022810 Recreation Administration(includes all Recreation Activities) 8913,960 2.62% 6,731 Police 45,210 17.62%
10023100 Planning&Community Development 432,913 1.31% 3,361 Fire 16,726 6.52%
10023320 Building Inspection 240,869 0.73% 1,870 Parking Enf. 917 0.36%
10024210 Engineering(includes Landfill/Solid Waste) 493,28/ 1.40% 3,597 Golf 317 0.12%
10024214 Traffic Signal Operations 23,219 0.07% 180 Conf.Center 2,330 0.91%
10024220 Streets 1,048,503 03 3.17% 8,141 Airport 9,919 3.87%
10024224 Storm Water 0.00% - Electric 98,457 38.37%
10020217 Animal Control 33/,1)10 0.26% 680 Street Lighting 1,812 0.71%
10520210 Police Patrol 5,001/938 15.15% 38,883 Public Benefit 3,960 1.54%
10520224 Police Major Crimes 1'/13,1'/CI 0.54% 1,394 Water 17,548 6.84%
10520218 Community Services Officers (Includes SLESF) 94/,'/34 1.66% 4,253 Wastewater 19,639 7.65%
10521210 Fire 2,154,260 6.52% 16,726 ARRC 674 0.26%
/ iii alma iioalio/a/
Downtown Bus. Imp 0.05%136
64020213 Parking Enforcement 118,010 0.36% 917 Museum 2,653 1.03%
72022400 Golf 40,808 0.12% 317 Visit Ukiah 854 0.33%
73022600 Conference Center 303/,3/9/ 0.91% 2,330 Total 256,611 100.00%
77725200 Airport 1,2/1/41i1 3.87% 9,919
80026110 Electric Overhead 833,22'/ 2.52% 6,469
80026120 Electric Underground 825,40 2.50% 6,409
80026130 Electric Substation 13,43,13'/3 0.50% 1,294
80026200 Electric Testing&Calibrating 1/4,94/ 0.53% 1,358
80026300 Electric Generation 8,941,133 25.84% 66,319
80026330 Electric Hydro Plant 35,904 0.11% 279
80026400 Electric Administration 89,1,093 2.61% 6,685
80026430 Electric Interdepartmental Charges 1,241,902 3.76% 9,643
80526610 Street Lighting 1/33,311 0.71% 1,812
80626500 Public Benefit 1210,3/00 1.54% 3,960
82024410 Water Administration 1249,3/9 1.66% 4,266
82024411 Water Production Operations&Management 9895319 2.99% 7,684
82024412 Water Meter Reading 95,669 0.29% 743
82024414 Water Distribution Operations&Maintenance 625,469 1.89% 4,856
84024420 Wastewater Administration 295,142 0.80% 2,059
84024421 Wastewater Operations&Maintenance 198,914 1.81% 4,650
84024425 Wastewater Treatment 1,695,3/0 5.04% 12,930
7o////a a/o�aa�///a// )1((iaad0/0/0
10017200 Successor Agency 58,201 0.18% 452
31122870 Alex Rorabaugh Recreation Center(ARRC) 89,'/94 0.26% 674
31217100 Downtown Business Improvement 11/4/0 0.05% 136
69122700 Museum 311,43'/3 1.03% 2,653
75017110 Visit Ukiah 110,000 0.33% 854
Total Operating Budget Used for Distribution 33,050,041 100.00% $ 256,611
- 9 -
Indirect Cost Allocations by Program
Table 4.2 Administrative Services - City Manager Distribution
Dept.
Distribution Basis/Bases Percent Budget FY
2016/2017
Total Operating Actual FY 2014/2015 100.00% $ 468,9921
Total 100.00% 408„99/1
11 » l11 � �ll��lll0/lllllllllllllllll�llllll/ lllllllllllllllllli
ii/iiira//iJi ii iii iiilii / ,
10017100 Business, Economic,Grant&Housing 023,',/3 0.98% 4,594
10018000 Community Outreach/Public Information Services 34,312 0.10% 487 GF 63,984 13.64%
10022100 Parks 1,0/5,110 3.25% 15,256 Successor Agency 826 0.18%
10022810 Recreation Administration(includes all Recreation Activities) 896,960 2.62% 12,302 Police 82,628 17.62%
10023100 Planning&Community Development 430:,913 1.31% 6,143 Fire 30,570 6.52%
10023320 Building Inspection 240,869 0.73% 3,418 Parking Enf. 1,675 0.36%
10024210 Engineering(includes Landfill/Solid Waste) 493,28f 1.40% 6,574 Golf 579 0.12%
10024214 Traffic Signal Operations 23,219 0.07% 329 Conf.Center 4,258 0.91%
10024220 Streets 1,048,513 3.17% 14,879 Airport 18,127 3.87%
10024224 Storm Water 0.00% - Electric 179,943 38.37%
10020217 Animal Control 885180 0.26% 1,242 Street Lighting 3,311 0.71%
10520210 Police Patrol 5,008938 15.15% 71,064 Public Benefit 7,237 1.54%
10520224 Police Major Crimes 1'/9,5TO 0.54% 2,548 Water 32,072 6.84%
10520218 Community Services Officers (Includes SLESF) 948,834 1.66% 7,773 Wastewater 35,893 7.65%
10521210 Fire 2,154,260 6.52% 30,570 ARRC 1,231 0.26%
oiiaiaiiiaaraooiiooarrmoaii
Downtown Bus. Imp 0.05%248
64020213 Parking Enforcement 118,090 0.36% 1,675 Museum 4,849 1.03%
72022400 Golf 40,808 0.12% 579 Visit Ukiah 1,561 0.33%
73022600 Conference Center 300,09/ 0.91% 4,258 Total 468,992 100.00%
77725200 Airport 1,21"8491 3.87% 18,127
80026110 Electric Overhead 833,22'/ 2.52% 11,824
80026120 Electric Underground 825,40/ 2.50% 11,713
80026130 Electric Substation 1913,13'/5 0.50% 2,365
80026200 Electric Testing&Calibrating 1'/4,94/ 0.53% 2,483
80026300 Electric Generation 8,941,565 25.84% 121,208
80026330 Electric Hydro Plant 35,904 0.11% 509
80026400 Electric Administration 001,093 2.61% 12,219
80026430 Electric Interdepartmental Charges 1,241,902 3.76% 17,623
80526610 Street Lighting 233,311 0.71% 3,311
80626500 Public Benefit 1910,000 1.54% 7,237
82024410 Water Administration '-4#,3'/G 1.66% 7,796
82024411 Water Production Operations&Management 9895319 2.99% 14,043
82024412 Water Meter Reading 05,669 0.29% 1,358
82024414 Water Distribution Operations&Maintenance 625,469 1.89% 8,876
84024420 Wastewater Administration 205,142 0.80% 3,762
84024421 Wastewater Operations&Maintenance 998,914 1.81% 8,499
84024425 Wastewater io�oorrraa�oriiaii
iaiamao Treatment 1,695,3 TO 5.04% 23,632
oair%iooioaoao7(,,irraaooaoii ,,,,,ririai
10017200 Successor Agency 58,201 0.18% 826
31122870 Alex Rorabaugh Recreation Center(ARRC) 8G,'784 0.26% 1,231
31217100 Downtown Business Improvement 1'8i'/0 0.05% 248
69122700 Museum 34'1,13'/6 1.03% 4,849
75017110 Visit Ukiah 110,000 0.33% 1,561
Total Operating Budget Used for Distribution 33,050,041 100.00% $ 468,992
- 10-
Indirect Cost Allocations by Program
Table 43 r istrativa Services -Administrative Support Distribution
Dept.
Distribution Basis/Bases Percent Budget FY
2016/2017
Total Operating Actual FY 2014/2015 100.00% $ 89,1671
Total 100.00% $ 84,16 I"
or�
ININIINI IN INNI ��llllllllllllllllllllllllllllllllllllllNINNI N 1' 11 ia
ii/iiira//iJiii iii iiilii
10017100 Business, Economic,Grant&Housing 1123,'/13 0.98% 874
10018000 Community Outreach/Public Information Services 34,312 0.10% 93 GF 12,165 13.64%
10022100 Parks 1,0/5,110 3.25% 2,901 Successor Agency 157 0.18%
10022810 Recreation Administration(includes all Recreation Activities) 31143,960 2.62% 2,339 Police 15,710 17.62%
10023100 Planning&Community Development 432,913 1.31% 1,168 Fire 5,812 6.52%
10023320 Building Inspection 240,869 0.73% 650 Parking Enf. 318 0.36%
10024210 Engineering(includes Landfill/Solid Waste) 193,28/ 1.40% 1,250 Golf 110 0.12%
10024214 Traffic Signal Operations 23,219 0.07% 63 Conf.Center 810 0.91%
10024220 Streets 1,048,503 03 3.17% 2,829 Airport 3,446 3.87%
10024224 Storm Water 0.00% - Electric 34,212 38.37%
10020217 Animal Control 83,110 0.26% 236 Street Lighting 629 0.71%
10520210 Police Patrol 5,00,9938 15.15% 13,511 Public Benefit 1,376 1.54%
10520224 Police Major Crimes 1/9,530 0.54% 484 Water 6,098 6.84%
10520218 Community Services Officers (Includes SLESF) 94/,'/34 1.66% 1,478 Wastewater 6,824 7.65%
10521210 Fire 2,154,260 6.52% 5,812 ARRC 234 0.26%
/ii°aiioi/oo//oao/fialmaaid alio/a/
Downtown Bus. Imp 0.05%47
64020213 Parking Enforcement 118,010 0.36% 318 Museum 922 1.03%
72022400 Golf 40,808 0.12% 110 Visit Ukiah 297 0.33%
73022600 Conference Center 300,69/ 0.91% 810 Total 89,167 100.00%
77725200 Airport 1,21"(',4111 3.87% 3,446
80026110 Electric Overhead 833,22'/ 2.52% 2,248
80026120 Electric Underground 825,40/it3'/ 2.50% 2,227
80026130 Electric Substation 1943,4333 0.50% 450
80026200 Electric Testing&Calibrating 1'/4,94/ 0.53% 472
80026300 Electric Generation 8,941,133 25.84% 23,045
80026330 Electric Hydro Plant 35,904 0.11% 97
80026400 Electric Administration 3431,093 2.61% 2,323
80026430 Electric Interdepartmental Charges 1,241,902 3.76% 3,351
80526610 Street Lighting 233,311 0.71% 629
80626500 Public Benefit 1210,000 1.54% 1,376
82024410 Water Administration 1im11#,3343 1.66% 1,482
82024411 Water Production Operations&Management 1895319 2.99% 2,670
82024412 Water Meter Reading 01,43043 0.29% 258
82024414 Water Distribution Operations&Maintenance 625,469 1043 1.89% 1,687
84024420 Wastewater Administration 2435,112 0.80% 715
84024421 Wastewater Operations&Maintenance 198,914 1.81% 1,616
84024425 Wastewater Treatment 1,0435,330 5.04% 4,493
7o////a a/o�aa�///a// )1((iaad0/0/0
10017200 Successor Agency 58,201 0.18% 157
31122870 Alex Rorabaugh Recreation Center(ARRC) 043,'/4}1 0.26% 234
31217100 Downtown Business Improvement 1,9430 0.05% 47
69122700 Museum 311,43343 1.03% 922
75017110 Visit Ukiah 110,000 0.33% 297
Total Operating Budget Used for Distribution 33,050,041 100.00% $ 89,167
- 11 -
Indirect Cost Allocations by Program
Table ®4 Administrative Services - Miscellaneous General Government Distribution
Dept.
Distribution Basis/Bases Percent Budget FY
2016/2017
Total Operating Actual FY 2014/2015 100.00% $ 138,3521
Total 100.00% $ 138,352
ThtaIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII
11 foroorop11111111111111,1,1,1,1,1,1,1,11,Totamm
llJ , ���� � f� ���� (//ll��///��///ll � /////lllll������////%////%lllll//// � M
',,/riaJ i i fiJ%••illi• /
10017100 Business, Economic, Grant&Housing 3t?:3,'/'!��x
1 0.98% 1,355
10018000 Community Outreach/Public Information Services 31,312 0.10% 144 GF 18,875 13.64%
10022100 Parks 1,0/3,110 3.25% 4,501 Successor Agency 244 0.18%
10022810 Recreation Administration(includes all Recreation Activities) 8698960 2.62% 3,629 Police 24,375 17.62%
10023100 Planning&Community Development 432,31:3 1.31% 1,812 Fire 9,018 6.52%
10023320 Building Inspection 230,33E 0.73% 1,008 Parking Enf. 494 0.36%
10024210 Engineering(includes Landfill/Solid Waste) 1433,28/ 1.40% 1,939 Golf 171 0.12%
10024214 Traffic Signal Operations 23,219 0.07% 97 Conf.Center 1,256 0.91%
10024220 Streets 1,048,3133 3.17% 4,389 Airport 5,348 3.87%
10024224 Storm Water 0.00% - Electric 53,083 38.37%
10020217 Animal Control 8/590 0.26% 366 Street Lighting 977 0.71%
10520210 Police Patrol 9,00/938 15.15% 20,964 Public Benefit 2,135 1.54%
10520224 Police Major Crimes 1'13,3'/3 0.54% 752 Water 9,461 6.84%
10520218 Community Services Officers(Includes SLESF) 53/,'/33 1.66% 2,293 Wastewater 10,589 7.65%
10521210 Fire 2,154,233 6.52% 9,018 ARRC 363 0.26%
iaiirmouiiiaiaoaiioioiioi
Downtown Bus. Im 73 0.05/o
r�,r�,,rrrJJrlr,�,r1/ ///
P
64020213 Parking Enforcement 118,090 0.36% 494 Museum 1,430 1.03%
72022400 Golf 40,808 0.12% 171 Visit Ukiah 460 0.33%
73022600 Conference Center 300,09 0.91% 1,256 Total 138,352 100.00%
77725200 Airport 1,2'/'/,491 3.87% 5,348
80026110 Electric Overhead 333,22'1 2.52% 3,488
80026120 Electric Underground 825,40/ 2.50% 3,455
80026130 Electric Substation 169,9 0.50% 698
80026200 Electric Testing&Calibrating 1'91,34'/ 0.53% 732
80026300 Electric Generation 8,541,565 25.84% 35,756
80026330 Electric Hydro Plant 35,904 0.11% 150
80026400 Electric Administration 861,093 2.61% 3,604
80026430 Electric Interdepartmental Charges 1,241,902 3.76% 5,199
80526610 Street Lighting 233,314 0.71% 977
80626500 Public Benefit 510,000 1.54% 2,135
82024410 Water Administration 539,3'/43 1.66% 2,300
82024411 Water Production Operations&Management 989,916 2.99% 4,143
82024412 Water Meter Reading 95,969 0.29% 400
82024414 Water Distribution Operations&Maintenance 925,4343 1.89% 2,618
84024420 Wastewater Administration 255,142 0.80% 1,110
84024421 Wastewater Operations&Maintenance 598,914 1.81% 2,507
84024425 Wastewater Treatment 1,5;435,3'/3 5.04% 6,971
/a0aio/a11r/(i i/ilii/iaan/ai/a0a/io0/i//OaDrra//a/rr0/i1,ire/lar/,
,,rJrrrrirrrrrr �� �iir�rr�;� � /
ril J/%��riiririiii���r��fiJii��r���i�i��r��iiJi/���r�r�%ri��liirii�ir���rir�/J/i�i�ii�i �r�rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr
10017200 Successor Agency 53,201 0.18% 244
31122870 Alex Rorabaugh Recreation Center(ARRC) 898/84 0.26% 363
31217100 Downtown Business Improvement 1'94/0 0.05% 73
69122700 Museum 341,5;'/43 1.03% 1,430
75017110 Visit Ukiah 110,000 0.33% 460
Total Operating Budget Used for Distribution 33,050,041 100.00% $ 138,352
- 12-
Indirect Cost Allocations by Program
Table 43 AdministrativeServices -Accounting Distribution
Dept.
Distribution Basis/Bases Percent Budget FY
2016/2017
Total Operating Actual FY 2014/2015 100.00% $ 784,6621
Total 100.00% /784,6611
IIIIIIMMACEY
� ��������//ll�������///ll��������///l////llll �����lllllllllllllllllllllllllllllllllllllllllll��llllllllllllllllllllllllll��llll1 � I � ;
aiiaJiiii%iii j
10017100 Business, Economic,Grant&Housing 323,877 0.98% 7,687
10018000 Community Outreach/Public Information Services 34,312 0.10% 815 GF 107,050 13.64%
10022100 Parks 1,085,110 3.25% 25,525 Successor Agency 1,382 0.18%
10022810 Recreation Administration(includes all Recreation Activities) 666,660 2.62% 20,583 Police 138,243 17.62%
10023100 Planning&Community Development 636,613 1.31% 10,278 Fire 51,146 6.52%
10023320 Building Inspection 240,869 0.73% 5,719 Parking Enf. 2,803 0.36%
10024210 Engineering(includes Landfill/Solid Waste) 16.3,288 1.40% 10,999 Golf 969 0.12%
10024214 Traffic Signal Operations ,23,216 0.07% 551 Conf.Center 7,124 0.91%
10024220 Streets 1,048,503 3.17% 24,893 Airport 30,329 3.87%
10024224 Storm Water 0.00% - Electric 301,060 38.37%
10020217 Animal Control 6/,550 0.26% 2,079 Street Lighting 5,539 0.71%
10520210 Police Patrol 8,068,638 15.15% 118,897 Public Benefit 12,108 1.54%
10520224 Police Major Crimes 189,580 0.54% 4,263 Water 53,659 6.84%
10520218 Community Services Officers (Includes SLESF) 5848,834 1.66% 13,004 Wastewater 60,053 7.65%
10521210 Fire 18,151,26 6.52% 51,146 ARRC 2,060 0.26%
i/5/77 raiiiraoaiioaooii
Downtown Bus. Imp415 0.05%
r�,r�,,rrrJrr,J�J,rrlr, //
64020213 Parking Enforcement 118,050 0.36% 2,803 Museum 8,112 1.03%
72022400 Golf 40,868 0.12% 969 Visit Ukiah 2,612 0.33%
73022600 Conference Center 300,058 0.91% 7,124 Total 784,662 100.00%
77725200 Airport 1,288,8581 3.87% 30,329
80026110 Electric Overhead 833,2,28 2.52% 19,782
80026120 Electric Underground 8,255 808 2.50% 19,597
80026130 Electric Substation 166,675 0.50% 3,957
80026200 Electric Testing&Calibrating 176,66/ 0.53% 4,154
80026300 Electric Generation 8,1841,565 25.84% 202,791
80026330 Electric Hydro Plant 355664 0.11% 852
80026400 Electric Administration 861,053 2.61% 20,443
80026430 Electric Interdepartmental Charges 1,661,902 3.76% 29,485
80526610 Street Lighting 233,318 0.71% 5,539
80626500 Public Benefit 510,000 1.54% 12,108
82024410 Water Administration 546,376 1.66% 13,043
82024411 Water Production Operations&Management /166,616 2.99% 23,495
82024412 Water Meter Reading 9586166 0.29% 2,271
82024414 Water Distribution Operations&Maintenance 625,866 1.89% 14,850
84024420 Wastewater Administration 265,142 0.80% 6,295
84024421 Wastewater Operations&Maintenance 518,618 1.81% 14,219
84024425 Wastewater Treatment 1,665,3/0 5.04% 39,539
rr//�//rrrrirri�iorrrrrlrJrrrrrrrr�r/rrrrrrJrrirrr�rrrr%rrrr��rrr�/rJJ�rrrrrrJir�r/�rrirJrrirrr�rrrr�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r�r
10017200 Successor Agency 58,201 0.18% 1,382
31122870 Alex Rorabaugh Recreation Center(ARRC) 66,884 0.26% 2,060
31217100 Downtown Business Improvement 1/,870 0.05% 415
69122700 Museum 3/1,676 1.03% 8,112
75017110 Visit Ukiah 110,000 0.33% 2,612
Total Operating Budget Used for Distribution 33,050,041 100.00% $ 784,662
- 13 -
Indirect Cost Allocations by Program
Table 4.6 Administrative Services - City Attorney Distribution
Dept.
Distribution Basis/Bases Percent Budget FY
2016/2017
Total Operating Actual FY 2014/2015 100.00% $ 167,0871
Total 100.00% "fly/,08/
aorIIII
hIlill
4111111111111111111111111
ININIINI IN INNI ��llllllllllllllllllllllllllllllllllllllNINNI N 1' 11 i 1 f f ,�
ii/iiira//iJiii iii iiilii
10017100 Business, Economic,Grant&Housing 323,/35 0.98% 1,637
10018000 Community Outreach/Public Information Services 34,312 0.10% 173 GF 22,795 13.64%
10022100 Parks 1,13/5,110 3.25% 5,435 Successor Agency 294 0.18%
10022810 Recreation Administration(includes all Recreation Activities) 8913,960 2.62% 4,383 Police 29,438 17.62%
10023100 Planning&Community Development 432,913 1.31% 2,189 Fire 10,891 6.52%
10023320 Building Inspection 1/111,869 0.73% 1,218 Parking Enf. 597 0.36%
10024210 Engineering(includes Landfill/Solid Waste) 493,28/ 1.40% 2,342 Golf 206 0.12%
10024214 Traffic Signal Operations 23,219 0.07% 117 Conf.Center 1,517 0.91%
10024220 Streets 1,048,503 03 3.17% 5,301 Airport 6,458 3.87%
10024224 Storm Water 0.00% - Electric 64,108 38.37%
10020217 Animal Control 83,110 0.26% 443 Street Lighting 1,180 0.71%
10520210 Police Patrol 5,00,9938 15.15% 25,318 Public Benefit 2,578 1.54%
10520224 Police Major Crimes 1'/9,5'30 0.54% 908 Water 11,426 6.84%
10520218 Community Services Officers (Includes SLESF) 94/,'/34 1.66% 2,769 Wastewater 12,788 7.65%
10521210 Fire 2,154,260 6.52% 10,891 ARRC 439 0.26%
/ iii alma iioalio/a/
Downtown Bus. Imp 0.05%88
64020213 Parking Enforcement 118,010 0.36% 597 Museum 1,727 1.03%
72022400 Golf 40,808 0.12% 206 Visit Ukiah 556 0.33%
73022600 Conference Center 300,09/ 0.91% 1,517 Total 167,087 100.00%
77725200 Airport 1,3'/"r341'i1 3.87% 6,458
80026110 Electric Overhead 833,22'/ 2.52% 4,212
80026120 Electric Underground 825,40/ 2.50% 4,173
80026130 Electric Substation 1943,43/3 0.50% 843
80026200 Electric Testing&Calibrating 1'/4,94/ 0.53% 884
80026300 Electric Generation 8,941,133 25.84% 43,183
80026330 Electric Hydro Plant 35,904 0.11% 182
80026400 Electric Administration 89,1,093 2.61% 4,353
80026430 Electric Interdepartmental Charges 1,241,902 3.76% 6,279
80526610 Street Lighting 1/33,311 0.71% 1,180
80626500 Public Benefit 1210,1100 1.54% 2,578
82024410 Water Administration 1im11#,3'//i 1.66% 2,777
82024411 Water Production Operations&Management 1895319 2.99% 5,003
82024412 Water Meter Reading /11,669 0.29% 484
82024414 Water Distribution Operations&Maintenance 625,469 1.89% 3,162
84024420 Wastewater Administration 295,142 0.80% 1,340
84024421 Wastewater Operations&Maintenance 198,914 1.81% 3,028
84024425 Wastewater Treatment 1,69 ,330 5.04% 8,419
7o////a a/o�aa�///a// )1((iaad0/0/0
10017200 Successor Agency 58,201 0.18% 294
31122870 Alex Rorabaugh Recreation Center(ARRC) /S/3,'/94 0.26% 439
31217100 Downtown Business Improvement 1,9430 0.05% 88
69122700 Museum 311,3/3 1.03% 1,727
75017110 Visit Ukiah 110,000 0.33% 556
Total Operating Budget Used for Distribution 33,050,041 100.00% $ 167,087
- 14-
Indirect Cost Allocations by Program
Table 43 inistrativ Services - Human Resources/Risk ManagementDistribution
Dept.
Distribution Basis/Bases Percent Budget FY
2016/2017
Number of Full Time Equivalent Employees(FTEs)FY 100.00% $ 496,408
2014/2015
Total 100.00% $ 496,469
/AVII/iiiiiiii/iI%
hip „y
kILMIT�������/������������/��/////���1�����/////////////�������/////////////////////lllll//////ll%f ���f111111111111111111111111111111111111111111111�l 1
Il,
iiiiriiii/iiiioiiir//riiiri iJ%iiri%ilii / j
10010000 City Council 1.90 1.21% 6,024 GF 151,890 30.60%
10015100 City Treasurer 13.38 0.24% 1,205 Police 128,873 25.96%
10011100 City Clerk 1.66 0.64% 3,170 Fire 35,349 7.12%
10012100 City Manager 1."6 1.00% 4,946 Golf 1,427 0.29%
10012200 Administrative Support t3.(6 0.32% 1,585 Airport 13,442 2.71%
10013400 Accounting 6.66 4.34% 21,558 Conf. Center 8,592 1.73%
10017100 Business, Economic, Grant&Housing 9.66 1.53% 7,609 Electric 54,656 11.01%
10022100 Parks 11.'1" 7.12% 35,349 Street Lighting 3,646 0.73%
10022810 Recreation Administration(includes all Recreation Activities 4.40) 7.61 4.99% 24,760 Water 40,009 8.06%
10023100 Planning&Community Development 6.66 2.20% 10,906 Wastewater 43,972 8.86%
10023320 Building Inspection 9.66 1.32% 6,531 ARRC 729 0.15%
10024210 Engineering(includes Landfill/Solid Waste 1.40) 9.(6 1.63% 8,116 Museum 12,237 2.47%
10024220 Streets 6.3" 4.06% 20,132 Visit Ukiah 1,585 0.32%
10024214 Storm Water 0.00% - Total 496,408 100.00%
10520210 Police Patrol 36.6" 21.62% 107,315
10520224 Police Major Crimes 1.66 0.64% 3,170
10520218 Community Services Officers (Includes SLESF 1.00) „'-i.66 3.70% 18,388
10521210 Fire 11.'1" 7.12% 35,349
.riaiaoaiiaivrriioaoiaaai oio amairii nvo
/err;rrall , ,,%! rlri
///,r /%
72022400 Golf 6.41'1 0.29% 1,427
73022600 Conference Center 9.'71 1.73% 8,592
77725200 Airport 4.24 2.71% 13,442
80026110 Electric Overhead ir.20 3.32% 16,486
80026120 Electric Underground 6.'16 3.93% 19,529
80026200 Electric Testing&Calibrating 1.46 0.89% 4,438
80026130 Electric Substation 1.'76 1.09% 5,390
80026330 Electric Hydro Plant t1.'7` 0.48% 2,378
80026400 Electric Administration 9.6:3 1.30% 6,436
80526610 Street Lighting 1.'1" 0.73% 3,646
82024410 Water Administration 9.6:3 1.30% 6,436
82024411 Water Production Operations&Management 4.99 3.19% 15,820
82024414 Water Distribution Operations&Maintenance „''i.66 3.58% 17,754
84024420 Wastewater Administration 7 9 1.90% 9,448
84024421 Wastewater Operations&Maintenance 4.41 2.82% 13,981
84024425 Wastewater Treatment 6.46 4.14% 20,544
ry miaoaa ii ri rr///1/"J:'/ ''''"
s aoii iri ri milli arimiraa oaoiiai ri
31122870 Alex Rorabaugh Recreation Center(ARRC) 13.23 0.15% 729
69122700 Museum 3.66 2.47% 12,237
75017110 Visit Ukiah t1.`6 0.32% 1,585
Total FTE's for Distribution 156.58 100.00% $ 496,408
- 15 -
Indirect Cost Allocations by Program
Table 4.8 Administrative Services
1111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111
Dept.
Distribution Basis/Bases Percent Budget FY
2016/2017
Fund Balance FY 2014/2015 100.00% $ 91,4541
Total 100.00% $ 1,5.54ilatance pa rano romm.......Tiptal.
o o 0 0 0
m
10000000 General Fund ;/ '/4441 5 8.96% 8,190
� r r r�
r r r �
r r ri
r i
i
r 1
�
64020213 Parking Enforcement 8/ '162 0.21% 191
73022600 Conference Center 10 948 0.03% 24
77725200 Airport 168 311 0.40% 368
80026400 Electric Administration 11 608 ;/'/5 27.76% 25,391
80526610 Street Lighting 416 810 1.00% 912
80626500 Public Benefit 0.00% -
82024410 Water Administration / 3/66/l: 17.64% 16,135
84024420 Wastewater Administration (includes Fund 940) 15 ;/55 '/55 44.00% 40,244
Total Fund Balance for Distribution 41,811,464 100.00% $ 91,454
- 16-
Internal Service Fund Allocations
Table SM Liability Insurance Premium/Claims Deductible Distribution
Dept.
Distribution Basis/Bases Percent Budget FY
2016/2017
Total Operating Actual FY 2014/2015&Last 3 Years Claims
100% $ 384,386
Paid/Made
Total 100% $ 3841386
E 1111 E 111111111,, EE NEE HEN WhELE11111111111111
.m .m,mil m,,m-milmilillilimmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmmm, mm-mmm 1 ,...mm.mm-,mm-,11.,..mmm'.""""'''.1.. '1'.".mmmmmmmmmmmmmmmmmm-,mmmmmmmm,mifirmm.:r.m, 'ahl ,"""";';;1 dimmill',7,77,mil,,'.,,-11,,, '''V'1 ,,.y.-..,.,1"';',„
III II II 1 I Ili II 1111 X11 11111 II 10111 11111111 1 i 1 III 111111 III 11110 II III 0111 1 111111111 II 111111 EH 1111 III 1101 0 11110 III
10017100 Business,Economic,Grant&Housing - 0.00% - - 0.00% - 2118,171; 0.63% 809 809
10018000 Community Outreach/Public Information Services - 0.00% - - 0.00% - 343312 0.10% 133 133
10022100 Parks 958 0.28% 400 2 5.48% 7,000 1,071';..1111 3.27% 4,180 11,580
10022810 Recreation Administration(includes all Recreation Activities) - 0.00% - - 0.00% - 8fIEI,9EII17 2.63% 3,371 3,371
10023100 Planning&Community Development - 0.00% - - 0.00% - 4323913 1.32% 1,683 1,683
10023320 Building Inspection - 0.00% - - 0.00% - 24O,1E19 0.73% 937 937
10024210 Engineering(includes LandfilVSolid Waste) - 0.00% - - 0.00% - 4E13,283 1.41% 1,801 1,801
10024214 Traffic Signal Operations - 0.00% - - 0.00% - 23,219 0.07% 90 90
10024220 Streets 12,481 3.67% 4,700 7 19.18% 24,600 1,04&..503 3.19% 4,077 33,377
10024224 Storm Drain - 0.00% - - 0.00% - 0.00% - -
10020217 Animal Control - 0.00% - - 0.00% - 87,550 0.27% 340 340
10520210 Police Patrol 82,498 24.26% 31,100 10 27.40% 35,100 3,011/03H 15.21% 19,472 85,672
10520224 Police Major Crimes - 0.00% - - 0.00% - 1N,":,711 0.55% 698 698
10520218 Community Services Officers(Includes SLESF) - 0.00% - - 0.00% - 1';47,734 1.66% 2,130 2,130
10521210 Fire 8,699 2.56% 3,300 1 2.74% 3,500 2,15,1 3EI111 6.54% 8,376 15,176
nmoiaooioior r�ia�ir�iaoZm�i��ioi
r
64020213 Parking Enforcement - 0.00% - - 0.00% - 118,11:111 0.36% 459 459
72022400 Golf - 0.00% - - 0.00% - 4030P 0.12% 159 159
73022600 Conference Center 36,000 10.59% 13,600 1 2.74% 3,500 31111,1157 0.91% 1,167 18,267
77725200 Airport - 0.00% - - 0.00% - 1,277.41';1 3.88% 4,967 4,967
80026110 Electric Overhead - 0.00% - - 0.00% - 833,227 2.53% 3,240 3,240
80026120 Electric Underground - 0.00% - - 0.00% - 821';,407 2.51% 3,209 3,209
80026130 Electric Substation - 0.00% - - 0.00% - 1E1(I,E175 0.51% 648 648
80026200 Electric Testing&Calibrating - 0.00% - - 0.00% - 174,947 0.53% 680 680
80026300 Electric Generation - 0.00% - - 0.00% - S,1'141.37::1 25.95% 33,211 33,211
80026330 Electric Hydro Plant - 0.00% - - 0.00% - ,.33904 0.11% 140 140
80026400 Electric Administration 4,131 1.21% 1,600 2 5.48% 7,000 8611,11:13 2.62% 3,348 11,948
80026430 Electric Interdepartmental Charges - 0.00% - - 0.00% - 1,241 002 3.77% 4,829 4,829
80526610 Street Lighting - 0.00% - - 0.00% - 233,314 0.71% 907 907
80626500 Public Benefit - 0.00% - - 0.00% - 52,3„1/3 1.59% 2,035 2,035
82024410 Water Administration 5,557 1.63% 2,100 3 6.85% 8,800 1';44),3/61 1.67% 2,136 13,036
82024411 Water Production Operations&Management - 0.00% - - 0.00% - 4)1;9,11111 3.01% 3,848 3,848
82024412 Water Meter Reading - 0.00% - - 0.00% - 05,6E311 0.29% 372 372
82024414 Water Distribution Operations&Maintenance - 0.00% - - 0.00% - Pi2Y134EE1 1.90% 2,432 2,432
84024420 Wastewater Administration 189,778 55.80% 71,500 11 30.14% 38,600 2E6,142 0.81% 1,031 111,131
84024421 Wastewater Operations&Maintenance - 0.00% - - 0.00% - 1';98,914 1.82% 2,329 2,329
84024425 Wastewater Treatment
'or0.00% - 0.00% -
V1
1,EE6.10 5.06% 6,475 6,475
ali.n:a1vw (rw/0000r7//
10017200 Successor Agency - 0.00% - - 0.00% - 58,201 0.18% 226 226
31122870 Alex Rorabaugh Recreation Center(ARRC) - 0.00% - - 0.00% - 3E3384 0.26% 337 337
31217100 Downtown Business Improvement - 0.00% - - 0.00% - 1'7,4711 0.05% 68 68
69122700 Museum - 0.00% - - 0.00% - 341,61761 1.04% 1,329 1,329
75017110 Visit Ukiah - 0.00% - - 0.00% - 7&,3711 0.24% 305 305
Total Operating Budget Used for Distribution 340,102 100.00% 128,300 37 100.00% 128,100 32,916,001 100.00% 127,986 384,386
- 17-
Internal Service Fund Allocations
Table 5.1 Property, Earthquake & Flood, and tat Premium istri uti
Ilh
or 1///////////////////////////////////De° //////////////////////%%%%// a: °��, o
,'„; ; V/%%1 // / / / / GF 21,045
10012400 Misc. General Government 11,960,097 10,041 6,195 7.12% $ 16,236 Police 3,315
�r ::117))
imnuiiim„oooaJ
maioaa,oaoiivaoavai oin�i,o iirrr o
Fire 5,883
72022400 Golf 2,163,800 884 1,097 0.87% $ 1,980 Garage 207
77725200 Airport 7,193,960 962 3,646 2.02% $ 4,608 Building Maintenance 9,172
80026400 Electric 16,094,560 13,025 7,546 9.02% $ 20,571 Corp Yard 4,183
82024410 Water 22,012,239 19,080 11,157 13.26% $ 30,237 Golf 1,980
84024420 Wastewater 98,105,437 70,083 50,337 52.81% $ 120,420 Airport 5,736
1rro�a„oaimnu n�oa,maioma��oa0000ia ar0000aoaioii
r r i rr r i o iii o
Electric 26,466
20822500 Building Maintenance 6,301,058 5,429 3,194 3.78% $ 8,622 Water 33,468
20824300
i Cor
p yard,oo!varia,�aa„
3,560,550 2,378 1,805 1.83% $ 4,183 Wastewater 123,190
„aamnaoroaoao
ARRC 3,337
31122870 Alex Rorabaugh Recreation Center 6,583,000 - 3,337 1.46% $ 3,337 Museum 17,834
69122700 Museum 12,918,168 11,286 6,548 7.82% $ 17,834 Total 255,817
Total Property&DIC Premium 186,892,869 133,166 94,861 100.00% 228,027
Distribution is based on property valuation
hhh, idtes% /%°�1 r��1�� 1x1111
10024210 Engineering 37,532 0.48% 133
10024220 Streets 1,005,983 12.79% 3,554
10022100 Parks 318,018 4.04% 1,123
10520210 Police 938,534 11.93% 3,315
10521210 Fire 1,665,563 21.17% 5,883
Vf�ariiaoaianu n,oi,,aiair�aoimaaiaoioai anoa000ao�oa
mai a i rr r iii ra
20324100 Garage 58,496 0.74% 207
20822500 Building Maintenance 155,660 1.98% 550
�rmaioaa,oaoaimnuiiioavai m„000ami,
ro rrrrrrroiirrrro
77725200 Airport 319,271 4.06% 1,128
80026400 Electric 1,669,064 21.22% 5,896
82024410 WTP 77,874 0.99% 275
82024410 Water 837,034 10.64% 2,957
84024420 Wastewater 684,846 8.71% 2,419
84024420 WWTP 99,348 1.26% 351
Total Auto Insurance Premium 7,867,223.0 100.00% 27,790
- 18-
Internal Service Fund Allocations
Table ter I Services ® Building MaintenanceDistribution
Dept. Budget Building
Distribution Basis/Bases Percent FY 2016/2017 Utilities FY Total
(less Utilities) 2016/2017 Distribution
Civic Center Square Footage 100.00% $ 482,6561 $ 85,00011$ 567,656
Total 100.00% 582„1156 85,000 56/,1156
Dept Bojlgetmmh 7,
"vi IIIJ Ai � �
111 ///// // ///////////////////////////////////// l� < 1i 1 �i� � �
J /
tali/ /i� i
10010000 City Council 2,036..1z(1 10.00% 48,285 8,503 56,788
10011100 City Clerk 013.00 3.35% 16,167 2,847 19,014
10012100 City Manager .0,J.I 00 2.87% 13,862 2,441 16,303
10012200 Administrative Support 1.1(11.1.00 1.15% 5,557 979 6,536
10013400 Accounting 019 00 3.33% 16,090 2,834 18,924
10016100 Human Resources/Risk Management 1.161.6(1 1.49% 7,169 1,262 8,431
10022100 Parks 111".30 0.56% 2,694 475 3,169
10022810 Recreation Administration 1":/1:x.(1(1 2.75% 13,262 2,336 15,598
10023100 Planning&Community DeN,elopment 1:x08..10 2.15% 10,397 1,831 12,228
10023320 Building Inspection 11"1.1.:/(1 0.66% 3,168 558 3,726
10024210 Engineering 1:,k',1,:0 2.10% 10,138 1,785 11,923
10024220 Streets 11"(1.1(1 0.64% 3,112 548 3,660
10520210 Police Patrol 1,009 20 26.56% 128,215 22,580 150,795
10521210 Fire 9,090 1.10 34.45% 166,283 29,284 195,567
rfa9a9rrrial
r,rrr rr���a rrrrirr,
9,l a
�rtj
A
,,„,„),,„/l„,�/a„/„i,„�f,,„
20513300 Billing& Collection 1 (11.11".1:x(1 3.93% 18,978 3,342 22,321
rmaaaairiraoroavr ioiorta
ri
r ,
80026400 Electric Administration 088.GO 2.65% 12,801 2,254 15,055
82024410 Water Administration 11:x1.1(1 0.57% 2,769 488 3,257
84024420 Wastewater Administration 202 10 0.77% 3,708 653 4,361
Total 26,385.60 100.00% 482,656 85,000 567,656
- 19-
Internal Service Fund Allocations
Table 53 Internal Services Distribution
Distribution Basis/Bases Percent Dept. Budget
FY 2016/2017
Corporation Yard Square Footage 100.00% $ 79,5921
Tota I 100.00% $ f ,5f2
?!?* Depoomento $quare No:tag(' pe rit......Distelbutiort,
10024220 Streets ;, �, 20.36% 16,208
iii �ioaiia aoo
aiiiaaiaiaiiaioiiaioiii
.,, r
r.
80026400 Electric Administration 414 3(11 00 47.57% 37,859
82024410 Water Administration 'Ai 40'e.00 16.72% 13,309
84024420 Wastewater Administration 34,3E1( 00 15.35% 12,217
Total Operating Budget Used for Distribution 158,225.00 100.00% 79,592
- 20-
Internal Service Fund Allocations
Table 5A Internal Services ® Garage Distribution
-------------------------------------------------------------------------------------------
Dept.
Distribution Basis/Bases Percent Budget FY
2016/2017
Garage Labor FY 2014/2015 100.00% $ 439,561
Garage Parts FY 2014/2015 [1] 100.00% $ 71,9981
Total 100.00% $ 511„581
Less Reimbursement from Third Parties [2] $ 23,000
Total Costs to be Allocated 100.00% $ 488„581
�/ iiiiii t NE ////f10l�
! /1014/2011118 P'e lute nummoh120114/201118 20114/261118[11111A0014,010011
r,f i %
10022100 Parks 278 9.07% 37,789 3,533 41,322
10024210 Engineering 14 0.46% 1,903 79 1,982
10024220 Streets 512 16.71% 69,597 20,169 89,766
10520210 Police 1,009 32.93% 137,155 16,645 153,800
10521210 Fire 323 10.54% 43,906 11,024 54,930
ii)/}ri/;.arr.i,iiilii
aruarri)i iara�iii'71';io
ai
20822500 Building Maintenance 65 2.12% 8,836 2,204 11,039
20824300 Corporation Yard 1 0.03% 136 - 136
�ara�aa�aa��ar�a��r����a��rrrrarrr�a��a�faa�aa�a��ra
rri rri
77725200 Airport 44 1.44% 5,981 628 6,609
80026400 Electric 323 10.54% 43,906 5,339 49,245
82024411 Water Treatment Plan 55 1.79% 7,476 2,449 9,925
82024414 Water Operations&Maintenance 171 5.58% 23,244 3,059 26,303
84024421 Sewer Operations&Maintenance 197 6.43% 26,779 5,611 32,390
84024425 Sewer Treatment Plant Operations 73 2.37% 9,855 1,257 11,113
Total Operating Budget Used for Distribution 3,065 100.00% 416,563 71,998 488,561
[1]Direct charge of parts based on actual use in FY2014/2015 and charged to Department budgets
[2]Less riembursement from 3rd parties-estimated$23,000 in FY 2016/2017
- 21 -
Internal Service Fund Allocations
Table 5.5 Internal Services - Dispatch Distribution
Dispatch
Distribution Basis/Bases Percent Budget FY
2016/2017
Dispatch Department Budget 100.00% $ 1,106,629
Less Costs and Funding from Ft Bragg Contract [1] (327,386)
Less Non-Cash Depreciation Expense (49,400)
Total Net Distribution to City Departments 65.95%
Distribution by Percent of estimated call volume 96.00% $ 700,649
Distribution by flat baseline fee equal to 4%of net distribtuion cost 4.00% 29,194
Total to be Distributed 100.00% $ 729,843
ticrattedEbh
r_
1
10520210 Public Safety Police 28,490 84% 591,873
10521210 Public Safety Fire 3,166 9% 65,773
r i/2 //1
r it r
r r r
80026400 Electric 2,070 6% 43,004
82024410 Water 50% 14,597
84024420 Sewer 50% 14,597
Total Operating Budget Used for Distribution 33,726 100% 100% 729,843
[1] Ukiah Police Department provides dispatch services to Fort Bragg Police Department
through a contract for services. Projected Revenues FY 2016/17 is$327,386
- 22-
Internal Service Fund Allocations
Table nt rna Services r a in i tri tl n
Distribution Basis/Bases Percent Dept. Budget Budget less Direct Total
FY 2016/2017 Direct Costs Costs* Distribution
Contractual Services& Supplies FY 2014/2015 100.00% $ 261,7221 $ 179,086 $82,6361 $ 261,722
Total 100.00% $ 2610/22 $ 1/9,086 $82,//3// $ 2610/22
grin Dell,rini 20/41201/5 percerit1111111111111111111111Directileosts Costs. chsttibutiort
$„„„„„„„„,1179086
/%, oi%1 1;ii/ir' ir)
10010000 City Council 1,,($49 0.14% 251 - 251
10011100 City Clerk 21,9/3 0.64% 1,139 - 1,139
10012100 City Manager 10 28"3 0.32% 570 - 570
10012200 Administrative Support 21,020 0.61% 1,090 - 1,090
10012400 Miscellaneous General Government 143,141 4.14% 7,423 - 7,423
10013400 Accounting 22 01,11,1. 2.68% 4,805 - 4,805
10014000 City Attorney 11 314 0.33% 587 - 587
10015100 Treasurer $0 011:, 2.33% 4,181 - 4,181
10016100 Human Resources/Risk Management 1,,981 0.14% 258 - 258
10017100 Business, Economic, Grant and Housing Services 11:r 990 0.46% 829 - 829
10018000 Community Outreach/ Public Information Services 21:a 339 0.74% 1,317 - 1,317
10022100 Parks $0$89 2.35% 4,200 - 4,200
10022810 Recreation Administration[1] 223,1/0 6.48% 11,604 - 11,604
10023100 Planning& Community Development 1:r1 $01 1.50% 2,689 - 2,689
10023320 Building Inspection 11:r 9110 0.46% 828 - 828
10024210 Engineering 01,($32 1.79% 3,207 - 3,207
10024214 Storm Water[2] 0.00% - - -
10024220 Streets 21x2$92 7.32% 13,115 - 13,115
10520210 Police[3] 1i19,191 5.50% 9,842 - 9,842
10521210 Fire[4] 10,249 2.03% 3,643 - 3,643
rrrr
i rr
�rroaoorrroiavrairioaoi, it oriraraiaaiioao�r r rri
r r r i it
, avi ai
73022600 Conference 1191x/ 2.01% 3,602 - 3,602
77725200 Airport 211x12 0.68% 1,222 - 1,222
80026400 Electric[5] aS21s 11:rES 25.92% 46,421 78,504 124,926
82024410 Water 101a 1a1r/1 13.48% 24,143 2,066 26,209
84024420 Sewer[6] 102„11:r1:r 13.39% 23,977 2,066 26,043
oiiavioia oaririr1r3;1113119
amvoavarroaaoora oo aarraroiiiiroovii avraia rir
r r r r r � r �
rr i i
ii i rr r r
rr�,���,rrrrrrr�rf���rr,rr�rrrerr,�r��rr,�,�„��,�r, „�,�r,Jr,�,;rrf r,rr�rrir���,rrf�„r�rrr,�%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%A
10017200 Successor Agency 2,:!$$$ 0.07% 124 - 124
31122870 Alex Rorabaugh Recreation Center(ARRC) 1:J x119 0.46% 821 - 821
31217100 Downtown District 11,410 0.51% 906 - 906
64020213 Parking District 111,031 3.22% 5,758 - 5,758
69122700 Museum 10 20.2 0.30% 533 - 533
Total Operating Budget Used for Distribution 3,453,370 100.00% 179,086 82,636 261,722
*Direct Costs: 1 FTE Buyer 95%Electric 2.5%Water,2.5%Sewer
[1] includes aquatics and other recreation programs
[2] new cost center in FY 15/16
[3]includes Volunteers,Major Crimes,&SLESF
[4]reduced by$477,590 for fire District Contract
[5]includes Street Lighting&Public Benefit,does not include power
[6]reduced by$100,000 for Litigation Services
— 23 —
Internal Service Fund Allocations
Table .7 Internal Services ® t'lit illi i tri i
Dept. Budget Direct Total
Distribution Basis/Bases Percent FY 2016/2017 Distribution FY Distribution
2016/2017
Billable Revenues FY 2014/2015 100.00% $ 978,138'1 $ 316,618 r$ 1,294,756
100.00% /8,138 316,618 61 1,294,,"/ 6
��� 2' °1
l f
// %fiii/iJi�i�
10012200 Administrati'e Support[1] 22 002.1zc°S Cl'a(1% 2,893 - 2,893
10520210 Public Safety Police 21, 102',,,,,,E3 Cl Cla°S% 803 - 803
iii ri it i
oii/aooioaaooiiiii
72022400 Golf 2 221..P4 00',,a% 310 - 310
77725200 Airport 1,dS 1. zi" 1 04% 10,141 - 10,141
80026400 Electric 111 0,}10 112 10 41 q"% 469,243 188,128 657,371
82024410 Water 1,1,111 ;aFS.,.1 4 z 11 F;1f,}% 174,078 128,490 302,568
84024420 Sewer 1020:!.,040 02 ;]2 1"F„S% 320,669 - 320,669
26,345
r
Total Operating Budget Used for Distribution 31,305,392 100.00% 978,138 316,618 1,321,101
Garbage is Removed from Distribution(flat amount)Sales x 3%
*Based on historical time studies of 60%Electric 40%Water
[1] includes Landfill
- 24-
Internal Service Fund Allocations
Table 5.8 Internal Services - Information Technologies Distribution
Distribution Basis/Bases Percent Dept.
Budget
Full Time Equivelant Employees(FTEs)FY 2014/2015 100.00% $ 854,627
Total 100.00% 854,62"1
itillimom
m,/;„ ,/,/,), % i,/iii /
10010000 City Council 1..90 1.01% 8,649
10011100 City Clerk 1.010'1 0.53% 4,552
10012100 City Manager 1 6 0.83% 7,101 GF 229,476 26.9%
10012200 Administrative Support 2.:r01 0.27% 2,276 Police 185,046 21.7%
10013400 Accounting 4.4;0'1 3.62% 30,955 Fire 50,757 5.9%
10015100 City Treasurer 0 38 0.20% 1,730 Purchasing 9,332 1.1%
10016100 Human Resources/Risk Management 2.00 1.33% 11,380 Billing&Collection 44,429 5.2%
10017100 Business, Economic, Grant&Housing 2.401 1.28% 10,925 Garage 14,795 1.7%
10022100 Parks 11.'1'r 5.94% 50,757 Corp Yard 1,457 0.2%
10022810 Recreation Administration(includes all Recreation Activities 4.40) r'.ri'1 4.16% 35,553 Building Maint 21,759 2.5%
10023100 Planning&Community Development a.44 1.83% 15,660 Dispatch 40,970 4.8%
10023320 Building Inspection 2.011, 1.10% 9,377 Golf 2,048 0.2%
10024210 Engineering(includes Landfill/Solid Waste 140) 2 06 1.36% 11,654 Airport 19,301 2.3%
10024214 Storm Water[1] 0.00% - Electric 83,715 9.8%
10024220 Streets 6 30 3.38% 28,906 Water 57,449 6.7%
10520210 Police Patrol 33 80 18.03% 154,091 Wastewater 63,139 7.4%
10520218 Community Services Officers(Includes SLESF 1.00) 5.r;0'1 3.09% 26,403 Conf.Center 12,336 1.4%
10520224 Police Major Crimes 1.010'1 0.53% 4,552 ARRC 1,047 0.1%
10521210 Fire 11 '16 5.94% 50,757 Museum 17,571 2.1%
a4iffmama0 airriaa9T6- 6 iooioa
t aai � i i / Total 854,627 100.0%
20324100 Garage a.25 1.73% 14,795
20413500 Purchasing 2.00 1.09% 9,332
20513300 Billing&Collection (;.010'1 3.20% 27,313
20524412 Water Meter Reading 1.88 1.00% 8,558
20526430 Electric Meter Reading 1.88 1.00% 8,558
20620231 Dispatch Ukiah(Includes Dispatch Fort Bragg 3.00) 9.00 4.79% 40,970
20822500 Building Maintenance 4..'/8 2.55% 21,759
20824300 Corporation Yard 2.:5" 0.17% 1,457
72022400 Golf 2.40 0.24% 2,048
73022600 Conference Center 2.'/1 1.44% 12,336
77725200 Airport 4.24 2.26% 19,301
80026110 Electric Overhead 5.20 2.77% 23,671
80026120 Electric Underground 1.1f 3.28% 28,041
80026130 Electric Substation 1.'/01 0.91% 7,739
80026200 Electric Testing&Calibrating 1.401 0.75% 6,373
80026330 Electric Hydro Plant 0.'/6 0.40% 3,414
80026400 Electric Administration 2 0 1.08% 9,241
80526610 Street Lighting 1.'1'r 0.61% 5,235
82024410 Water Administration 2 0 1.08% 9,241
82024411 Water Production Operations&Management 4..9.9 2.66% 22,715
82024414 Water Distribution Operations&Maintenance :0.601 2.98% 25,492
84024420 Wastewater Administration 2..98 1.59% 13,566
84024421 Wastewater Operations&Maintenance 4.4'1 2.35% 20,075
84024425 Wastewater Treatment 0.48 3.45% 29,498
31122870 Alex Rorabaugh Recreation Center(ARRC) 0 23 0.12% 1,047
69122700 Museum 3 86 2.06% 17,571
Total FTE Used for Distribution 187.74 100.00% 854,627
[1]new cost center in FY 2015/16
- 25 -
ATTACHMENT 3
RESOLUTION No. 2016-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH CONTINUING THE FY 2016-
2017 JOINT WASTEWATER SYSTEM BUDGET PROCESS UNTIL AFTER , 2016
WHEREAS, at a special joint meeting on the 21st day of June, 2016, the Ukiah Valley Sanitation
District ("DISTRICT") Board of Directors and the Ukiah City Council reviewed the budget process
and schedule and determined additional time beyond July 1, 2016, was needed to develop and
approve the FY 2016-2017 Wastewater System Budget; and
WHEREAS, the DISTRICT Board of Directors and the Ukiah City Council each passed continuing
budget resolutions to allow for the ordinary operation and maintenance and emergency response to
be provided by the CITY OF UKIAH for the Wastewater Treatment Plant (WWTP) and collection
system in accordance with the 2015-16 Wastewater System Budget approved by the Ukiah City
Council; and
WHEREAS, at a special joint meeting on the 15th day of August, 2016, the DISTRICT Board of
Directors and the Ukiah City Council reviewed the FY 2016-2017 Wastewater System Budget
process and schedule; and
WHEREAS, after review and discussion of the current process and progress, the Board of Directors
and the Ukiah City Council agreed the budget review process could not be completed by August 15,
2016, because additional time was needed for the review of the proposed budget and presentation;
and
WHEREAS, the opportunity to complete this presentation and review could not occur until after
August 15, 2016; and
WHEREAS, operations of the Wastewater System need to continue until the budget is adopted by
both the DISTRICT and the CITY OF UKIAH in joint session; and
WHEREAS, the Board of Directors and the Ukiah City Council anticipate that the necessary
information can and will be provided and reviewed as necessary to allow the budget to be
considered by both the DISTRICT and the CITY OF UKIAH in joint session by , 2016.
NOW, THEREFORE, BE IT HEREBY RESOLVED as follows:
1. The Board of Directors and the Ukiah City Council shall meet in joint session not later than
2016 to consider approval of the 2016-17 Wastewater System Budget.
2. Until the budget is approved by both the DISTRICT and the CITY OF UKIAH, ordinary operation
and maintenance and emergency response shall be provided by the CITY OF UKIAH for the
WWTP and collection system in accordance with the 2015-16 Wastewater System Budget
approved by the Ukiah City Council.
3. Ordinary care and maintenance does not include non-routine contracts and capital expenditures
other than routine or emergency repairs or replacements.
PASSED AND ADOPTED on August 15, 2016, by the following Roll Call Vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Stephen G. Scalmanini, Mayor
ATTEST:
Ashley Cocco, Deputy City Clerk
1
Correspondence Received - 8/15/16 UVSD Council Meeting
RESOLUTION No. 2016-
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH CONTINUING THE FY 2016-
2017 JOINT WASTEWATER SYSTEM BUDGET PROCESS UNTIL AFTER , 2016
WHEREAS, at a special joint meeting on the 21s' day of June, 2016, the Ukiah Valley Sanitation
District ("DISTRICT") Board of Directors and the Ukiah City Council reviewed the budget process
and schedule and determined additional time beyond July 1, 2016, was needed to develop and
approve the FY 2016-2017 Wastewater System Budget; and
WHEREAS, the DISTRICT Board of Directors and the Ukiah City Council each passed continuing
budget resolutions to allow for the ordinary operation and maintenance and emergency response to
be provided by the CITY OF UKIAH for the Wastewater Treatment Plant (WWTP) and collection
system in accordance with the 2015-16 Wastewater System Budget approved by the Ukiah City
Council; and
WHEREAS, at a special joint meeting on the 15th day of August, 2016, the DISTRICT Board of
Directors and the Ukiah City Council reviewed the FY 2016-2017 Wastewater System Budget
process and schedule; and
WHEREAS, after review and discussion of the current process and progress, the Board of Directors
and the Ukiah City Council agreed the budget review process could not be completed by August 15,
2016, because additional time was needed for the review of the proposed budget and presentation;
and
WHEREAS, the opportunity to complete this presentation and review could not occur until after
August 15, 2016; and
WHEREAS, operations of the Wastewater System need to continue until the budget is adopted by
both the DISTRICT and the CITY OF UKIAH in joint session; and
WHEREAS, the Board of Directors and the Ukiah City Council anticipate that the necessary
information can and will be provided and reviewed as necessary to allow the budget to be
considered by both the DISTRICT and the CITY OF UKIAH in joint session by , 2016.
NOW, THEREFORE, BE IT HEREBY RESOLVED as follows:
1. The Board of Directors and the Ukiah City Council shall meet in joint session not later than
2016 to consider approval of the 2016-17 Wastewater System Budget.
2. Until the budget is approved by both the DISTRICT and the CITY OF UKIAH, ordinary operation
and maintenance and emergency response shall be provided by the CITY OF UKIAH for the
WWTP and collection system in accordance with the 2015-16 Wastewater System Budget
approved by the Ukiah City Council.
3. Ordinary care and maintenance does not include non-routine contracts and capital expenditures
other than routine or emergency repairs or replacements.
PASSED AND ADOPTED on August 15, 2016, by the following Roll Call Vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Stephen G. Scalmanini, Mayor
ATTEST:
Ashley Cocco, Deputy City Clerk
1
Correspondence Received - 8/15/16 UVSD Council
UKIAH VALLEY SANITATION DISTRICT BOARD OF DIRECTORS
RESOLUTION No. 2016-
RESOLUTION OF THE UKIAH VALLEY SANITATION DISTRICT BOARD OF DIRECTORS
CONTINUING THE FY 2016-2017 JOINT WASTEWATER SYSTEM BUDGET PROCESS
UNTIL AFTER , 2016
WHEREAS, at a special joint meeting on the 21s' day of June, 2016, the Ukiah Valley Sanitation
District ("DISTRICT") Board of Directors and the Ukiah City Council reviewed the budget process
and schedule and determined additional time beyond July 1, 2016, was needed to develop and
approve the FY 2016-2017 Wastewater System Budget; and
WHEREAS, the DISTRICT Board of Directors and the Ukiah City Council each passed continuing
budget resolutions to allow for the ordinary operation and maintenance and emergency response to
be provided by the CITY OF UKIAH for the Waste Water Treatment Plant (WWTP) and collection
system in accordance with the 2015-16 Wastewater System Budget approved by the Ukiah City
Council; and
WHEREAS, at a special joint meeting on the 15th day of August, 2016, the DISTRICT Board of
Directors and the Ukiah City Council reviewed the FY 2016-2017 Wastewater System Budget
process and schedule; and
WHEREAS, after review and discussion of the current process and progress, the Board of Directors
and the Ukiah City Council agreed the budget review process could not be completed by August 15,
2016, because additional time was needed for the review of the proposed budget and presentation;
and
WHEREAS, the opportunity to complete this presentation and review could not occur until after
August 15, 2016; and
WHEREAS, operations of the Wastewater System need to continue until the budget is adopted by
both the DISTRICT and the CITY OF UKIAH in joint session; and
WHEREAS, the Board of Directors and the Ukiah City Council anticipate that the necessary
information can and will be provided and reviewed as necessary to allow the budget to be
considered by both the DISTRICT and the CITY OF UKIAH in joint session by , 2016.
NOW, THEREFORE, BE IT HEREBY RESOLVED as follows:
1. The Board of Directors and the Ukiah City Council shall meet in joint session not later than
2016 to consider approval of the 2016-17 Wastewater System Budget.
2. Until the budget is approved by both the DISTRICT and the CITY OF UKIAH, ordinary operation
and maintenance and emergency response shall be provided by the CITY OF UKIAH for the
WWTP and collection system in accordance with the 2015-16 Wastewater System Budget
approved by the Ukiah City Council.
3. Ordinary care and maintenance does not include non-routine contracts and capital expenditures
other than routine or emergency repairs or replacements.
The foregoing Resolution was introduced by Chair Ronco followed by a motion to adopt
the Resolution from Director and seconded by Director . Motion carried this
15th day of August, 2016, by the following roll call vote: Ayes: Directors
; Nays: ; Abstain: ; Absent:
WHEREUPON, the Chair declared said Resolution ADOPTED and SO ORDERED for the
DISTRICT.
James Ronco, Chair
1
Ukiah Valley Sanitation District
Attest:
Frank McMichael, District Manager/Clerk
2
Correspondence Received for Agenda Items 4a and 5a
Okdr Ow,
Items No. 4a& 5a
UKIAH VALLEY SANITATION DISTRICT
AGENDA SUMMARY REPORT SPECIAL
MEETING OF MONDAY,AUGUST 15, 2016
JOINT MEETING WITH UKIAH VALLEY SANITATION DISTRICT AND
CITY OF UKIAH
On June 21, 2016 the District and the City via substantially similar Resolutions agreed to
extend the FY 2016-2017 budget review process until after July 1, 2016 but no later than
August 15, 2016.
The draft final proposed budget was not received from the City until August 8, 2016.
This late receipt of the proposed budget means that the District will not have time to
proceed through its normal budget review process before the deadline of August 15, 2016
as provided in the joint Resolutions adopted June 2, 2016.
The primary reason for today's Special Meeting is to extend the deadline again. Due to
circumstances and issues before the District and District staff in the near future, it would
be prudent that the extension time frame for the budget review process be extended after
August 15, 2016 and before December 31, 2016. However, it would be my hope and
effort to complete the District's budget review process for the Board so that a joint
meeting could be scheduled well before the December 31, 2016 deadline.
While I have verbally communicated to City Manager Sangiacomo the time timeframe
that I am recommending to the Board for extension of the budget review process and the
reasons for it, at the time of writing this ASR, I am uncertain if that will be the
recommendation that he will provide to the City Council.
Extending the timeframe for the budget review process is the only action item(Item 5a)
on the District's agenda. Item 4a is indicated as a non-action item which would therefore
allow only comments and discussion regarding the budget process but no discussion or
action regarding the FY 16-17 Budget for the simple reason that because of the late
receipt of the proposed budget neither staff or the Board have had an opportunity to
review the proposed budget before this meeting.
The City's agenda allows for Comments, Discussion and Consideration of the Fiscal Year
2016-2017 Wastewater System Budget and Process. This way of phrasing the agenda item would
allow the Council to take action on the proposed FY 16-17 Budget.
1
In a phone conversation on Friday August 12,2016 with the City Manager, I made objection to
this phrasing as the purpose of this joint meeting was to extend the budget review process,not
"consider" the Budget. City Manager Sangiacomo urged me to put this phrasing into the
District's agenda. I declined,because if I had, this would have allowed the City to later claim that
the joint meeting was for the purpose of review and approval of the just recently received
proposed budget. Give recent actions of the City, I viewed this form of phrasing to be highly
problematic to the District's interests.
It would be my hope that the City would not review the budget or budget items during the joint
meeting time. The Council is certainly free to discuss the Budget among themselves after the joint
meeting time with the District. If the Council agrees to the budget review timeframe extension
(after August 15, 2016 but before December 31, 2016)then the District Board can leave the
meeting as the purpose of the meeting for the District has been met and the Council can continue
as it will.
If the City Council proceeds to review the budget or budget items during the joint meeting
time frame,because of the phrasing of the District's agenda,Board members cannot
participate in any way.Hopefully, they will not do so.
On August 11, 2016 I received a letter from City Manager Sangiacomo which made
statements I believe are inaccurate. This letter was received just before the District's
Special Meeting on August 11, 2016. I in turn provided the City Manager's letter to the
Board. The Board, in turn, requested that Chair Ronco provide a reply. I have included
Chair Ronco's reply letter with this agenda packet and am attaching it by reference to this
ASR.
At the joint meeting on June 21, 2016 the two agencies provided substantially similar
Resolutions for consideration and possible adoption. Our ASRs were also substantially
similar. Since then certain circumstances have occurred that I believe precludes a
"substantially similar resolution". City Manger Sangiacomo did create a proposed
Resolution and urged me to use his creation as a template for the District's Resolution. I
declined to do so and have created a separate District Resolution.
Thus, the only possible similarity between the Resolutions will be the agreement for the
extension dates for the budget review process.
Frank McMichael- District Manger/Clerk
2
Correspondence Received for 8/15/16 UVSD/City Joint Meeting
UKIAH VALLEY SANITATION DISTRICT BOARD OF DIRECTORS
RESOLUTION 2016-03
RESOLUTION OF THE UKIAH VALLEY SANITATION DISTRICT BOARD OF
DIRECTORS CONTINUING THE FY 2016-2017 JOINT WASTEWATER SYSTEM
BUDGET PROCESS UNTIL AFTER AUGUST 15, 2016.
WHEREAS,Ukiah Valley Sanitation District and the City of Ukiah have a contractual
relationship known as a Participation Agreement that provides that the City shall provide certain
services to the District; and
WHEREAS, the Participation Agreement has been amended twice by agreement of the two
agencies; and
WHEREAS, among the services the City is to provide via this contract are maintenance of the
District's collection system, billing of District customers, collection of revenues from the billing
process, accounting of the revenues and expenses, administration and management of the entire
sewer system and development of an annual budget for the entire sewer system; and
WHEREAS, Amendment No. 1 indicates: "The City shall prepare a proposed budget for the
sewer system which must receive approval from both the City Council and the Ukiah Valley
Sanitation District Board of Directors."; and
WHEREAS, the City and the District are required by the Participation Agreement(Amendment
No. 1) to meet "at least once a year,prior to the commencement of the fiscal year(July 1-June
30) for, among other purposes, approval of the annual budget for the sewer system operations.";
and
WHEREAS, the District Board has a fiduciary duty to District ratepayers to fully understand the
proposed annual budget before providing approval; and
WHEREAS, in order to properly conduct its fiduciary duty, the Board has developed a budget
review process to ensure that proposed budget is sufficiently understood before providing
approval; and
WHEREAS, the District's budget review process includes the following: Review by District
staff; follow-up with City staff with questions and requests for additional information as needed;
review of the proposed budget and recommendation by the Board's Finance Committee; a
District Board Workshop for the full Board so that the Board may understand the proposed
budget and determine any concerns that it may have about the proposed budget; and finally a
joint meeting with the City Council for review and possible approval of the proposed budget; and
WHEREAS, in order to perform its fiduciary duty the District Board must receive the final
proposed budget from the City before the beginning of the fiscal year; and
WHEREAS, a reasonable interpretation of the above requirements as provided in Amendment
No. 1 is that the City must present the final proposed budget to the District Board in sufficient
time that a proper review by the District Board can occur prior to any joint meeting for approval;
and
WHEREAS, the District budget review process has been utilized in prior fiscal year's budget
review processes and City staff was well aware of the District's budget review process; and
WHEREAS, in prior fiscal years, the then City Finance Director agreed that the District should
receive the draft final proposed budget by mid-April so that the District would have necessary
time to conduct its review process; and
WHEREAS, for the FY 15-16 fiscal year the City reviewed a proposed budget that was not
presented to the District until after the beginning of the fiscal year; and
WHEREAS, in August of 2015 the City Council in opposition to the contractual requirements of
Amendment No. 1 unilaterally adopted the FY 15-16 sewer system budget that had not been
presented to the District Board; and
WHEREAS, in other recent fiscal years the City did not provide a final proposed budget before
the beginning of the fiscal years; and
WHEREAS, the City's failure to perform to the requirements of the Participation Agreement
represents a breach of the contract by the City; and
WHEREAS, for Fiscal Year 2016-17 the City indicated to the District Board that they would not
be able to provide a final draft proposed budget to the District Board before the beginning of the
fiscal year; and
WHEREAS, the City requested that the District Board agree to extend the budget development,
review and approval process until after July 1, 2016; and
WHEREAS, at a joint meeting held on June 21, 2016 the District Board adopted Resolution
2016—01 continuing the FY 2016-2017 wastewater system budget process until after July 1,
2016; and
WHEREAS, the City Council adopted a substantially similar resolution; and
WHEREAS,both Resolutions resolved that: "The Board of Directors and the Ukiah City
Council shall meet in joint session after July 1, 2016 but not later than August 15th, 2016 to
consider approval of the 2016-2017 Wastewater System Budget"; and
WHEREAS, the date of August 15, 2016 was chosen by the City Manager as providing
sufficient time to finish development of the Budget by mid-July which would allow time for the
District Board to conduct its budget review process; and
WHEREAS, for the FY 16-17 budget process in several meetings with City staff, District staff
re-articulated and re-emphasized the need to follow the District budget review process as
described above; and
WHEREAS,by mid-July a draft proposed budget had not been received by the District; and
WHEREAS, on July 26, 2016 District Manager McMichael sent an email to Director Sean
White indicating concern about the non-receipt of a final proposed budget and indicating the
problematic ability complete the District's budget review process so as to meet the August 15,
2016 deadline as provided in the adopted Resolutions; and
WHEREAS, the District did not receive a final proposed budget from the City until August 8,
2016, one week before closure of the extension period provided in the joint Resolutions; and
WHEREAS, the District received the final proposed budget by email from Mr. Sean White who
indicated the need for extending the dates in the previous adopted Resolutions; and
WHEREAS, the City Manager sent a letter dated August 11, 2016 to the District Manager
making several statements about the budget review process that the District disputes; and
WHEREAS in a letter dated August 12, 2016 (incorporated into this Resolution by reference)
the Chair of the District sent a response letter to the City Manager's letter. The Chair's letter
provided statements about the budget process,provided certain limited observations about the
proposed budget and disputed certain statements made in the City Manager's August 1 lthletter to
the District Manager; and
WHEREAS,while the District Board believes that the City's delay in providing the draft
proposed budget until August 8, 2016 represents a failure to perform, the District is willing to
agree to extend the review and approval period because this would be the best decision for the
ratepayers and the continued operation of the wastewater treatment until the FY 16-17 Budget is
finalized. And
WHEREAS, the Board believes that the extension period should be of sufficient time to allow
complete cooperative discussion and review between the District Board and the City as well as to
allow for the completion of other District commitments.
NOW THEREFORE, BE IT HEREBY RESOLVED as follows:
1. The Board of Directors and the Ukiah City Council shall meet in joint session after
August 15, 2016 but not later than December 31, 2016 to consider approval of the
FY 16-17 Wastewater System Budget.
2. Recognizing that operations of the sewer system must continue while the CITY and the
District complete the FY 16-17 budget review process, the DISTRICT accepts Item 3
below for the limited purpose of being able to proceed with budget deliberations. This
acceptance does not in any way indicate acceptance of the City's unilateral approval of
the FY 15-16 Wastewater System Budget or parts therein.
3. Until the Budget is approved by the DISTRICT and CITY OF UKIAH, ordinary
operation and maintenance and emergency response may be provided by the CITY OF
UKIAH for the WWTP and collection system in accordance with the 2015-2016
Wastewater System Budget unilaterally approved by the City Council.
4. Ordinary care and maintenance does not include non-routine contracts and capital
expenditures other than routine or emergency repairs or replacements.
The forgoing Resolution was introduced by Chair Ronco followed by a motion to adopt the
Resolution from Director and seconded by Director . Motion carried
this 15th day of Augusts, 2016 by the following roll call vote: Ayes: Directors - -
- ;Nays: ; Abstain: ; Absent: .
WHEREUPON, the Chair declared the Resolution ADOPTED AND SO ORDERED for the
DISTRICT.
James Ronco, Chair
Ukiah Valley Sanitation District
Attest:
Frank McMichael, District Manager/Clerk
Correspondence Received for Agenda Item 4a&b
UKIAH VALLEY SANITATION DISTRICT
FRANK MCMICHAEL 151 Laws Avenue WEB SITE
Ukiah, California 95482
District Manager/Clerk www.uvsd.org
TELEPHONE AND FAX: (707)462-4429
EMAIL ADDRESS:DNION V.SD.012(;
Sage Sangiacomo
City Manager
City of Ukiah
300 Seminary Ave.
Ukiah, Ca 95482
August 12, 2016
Dear Mr. Sangiacomo,
This letter is in response to your letter of August 11, 2016 to District Manager McMichael. As Mr.
McMichael received your letter just prior to our special meeting at 5:30, he brought your letter to the
Board for their awareness. The Board requested that I provide a response for the purpose of correcting the
erroneous statements or implications contained in your letter. Specifically the following statements in
your letter are of issue:
"The final draft of the Fiscal Year 2016-2017 Budget was delivered to District staff on August 8,
2016. Previous drafts have been transmitted to and discussed with District staff since April 2016. In
addition, the City Council and the District Board held a joint session on May 23, 2016 to review
past year's accomplishments and consider budget performance goals and objectives for Fiscal Year
2016-17. The final draft for the budget incorporates all of this past work product."
District Manager McMichael states that while bits and pieces of the proposed budget were provided
during the initial staff meetings, they were not complete. For several of those meetings some pages had
budget columns with no numbers assigned to the columns. For other meetings, numbers or percentages
that were in earlier pieces of the budget had been changed. Mr. McMichael received the above described
bits and pieces of the City's proposed budget at the time of the meetings, thus not giving him an
opportunity to review them in advance. He clearly articulated to you in those meeting and later in a
Working Group meeting that he would not submit the proposed budget to the District's review process
until such time that he had a final draft of the proposed budget. As a reminder, our Participation
Agreement indicates it is the City's responsibility to provide a draft proposed budget. A budget is not bits
and pieces.
At our Working Group meeting on June 21,2016 attended by you, Councilmember Doble, myself and
District Manager McMichael, Mr. McMichael once again clearly informed you that until he received a
final draft proposed budget he would not submit the budget to the District's review process. He described
that process to you again as being staff review of the final draft document, follow up with City staff as
necessary, review by the Finance Committee and review by the Board at a budget workshop. I was
present and witnessed his statements reaffirming to you the District's review process. Of necessity this
review process is a fairly lengthy process that could not be accomplished in a week.
Because we had received no communication from your offices, On July 26, 2016 Mr. McMichael sent an
email to Mr. Sean White indicating concern about the non-receipt of the final draft proposed budget. Mr.
McMichael's emj1 stated the following:
Also, regarding receipt of a final draft proposed budget: Given that the District has not received a
final draft from the City, it is highly unlikely that an agenda item for a Board Workshop for the
August meeting will occur. As previously indicated to the City, the District has a review process that
must occur before a budget Workshop can be conducted with the Board. The review process includes
review by staff,follow-up with the City for questions or additional info, Finance Committee review
and then a Workshop with the Board at a regular meeting. There is no way this can occur in the next
two weeks, even if received today.
BOARD OF DIRECTORS
ROBERT PAGE JAMES RONCO KENNETH MARSHALL
VICE-CHAIR CHAIR DIRECTOR
TRAVIS FORRESTER THERESA MCNERLIN
DIRECTOR DIRECTOR
Later that day, Mr. White replied indicating:
"I share your frustration. We had our budget hearings yesterday at 100 and I didn't get a draft of my
budget until 1100. I am supposed to get a copy of the wastewater budget today. I am scheduled
to review it with Tim and Jarod at 100. I will keep you posted on how it goes."
Clearly, Mr. White also thought that a full and complete draft final proposed budget was needed.
When the two agencies met for adopting the continuing resolutions,the date of August 15, 2016 that was
included in the Resolution was your choice of dates. You indicated that you anticipated that final
proposed budget would be completed by mid-July, which would give the District time to go through its
review process. With that understanding, the District agreed to the August 15, 2016 date. Getting delivery
of the final proposed budget on August 8, 2016,one week before the deadline in the Resolutions, is a
failure to perform by the City, not the District's. You have been repeatedly advised of the budget review
process the District endeavors to follow(not dissimilar to the one used by most cities and counties)
therefore. I do not believe that you or the City Council have the right to take issue with the District
regarding completing the budget review by the August 15, 2016 deadline.
Regarding the narrative in the beginning of the budget before the numbers portion of the budget is
provided, it is worthwhile to have various goals and objective spelled out in clear language, as has been
done. This is good.
However, not all of the proposed goals and objectives will necessarily be agreed to by the Board. One
Example: One of the goals indicated for Administration is to complete a Rate Study. Mr. McMichael
informs me that when this was discussed at the staff level, he indicated to you that while the City may
believe that a Rate Study was needed for their customers, he could not recommend such a joint study to
the Board and would not until: (1) Full complete and clear information as to the District's monthly and
annual revenues and the revenue fund balance was obtained from the City and; (2)A clear record of the
historical to present accounting of ESSUs was provided and agreed to so that the two agencies could
determine the proper apportionment percentages for operating costs and bond payments as required by
our agreements. Understanding the ESSU issue is a necessary element for understanding assignment of
annual budget expenses and is required by the Participation Agreement.
The fact that this was placed in the Budget as an Administration goal (presumably at joint expense)after
being informed of the above, underlines the shifting details or circumstances of the budget process. It
strongly emphasizes the necessity of having a final and complete proposed budget for the District review
process, not parts. Likely, there will be others that the District Board will question during the review
process and will want more complete understanding before agreement is provided.
For these reasons and others, I take issue with your letter.
Given the above, I respectfully request that this letter along with your most recent letter to the District
Manager referred to herein, as well as copies of the"email"transmission of the"draft budget"by City
Staff to the District be delivered to each of City Council members as well as City Counsel to establish
disclosure has occurred should questions arise regarding the content and dates of the"budget" process.
Sincerely, —
(/ 7?
071/
—
Ja nes Ron•1.,
Ch.'-• ; of the Board
, ,, ,
Correspondence Received for Agenda item 4a&zb
))1"i iuunnwaa iriiuioip
Ji
i( City of Ukiah
1)1 Ref ,, ��rAAI�I/GnWWY."JAil�ulM IAMllUWMi➢WJIWI @CAI PIVNI I al%/uRI Moi EAVIIMVNmluuwpMp➢M
August 11, 2016
Ukiah Valley Sanitation District
Frank McMichael, District Manager
151 Laws Avenue,
Ukiah CA, 95482
SUBJECT: Fiscal Year 2016-2017 Wastewater System Budget
Dear Mr. McMichael,
Per the participation agreement and resolution approved by each agency on June 21, 2016, the
City of Ukiah requests a joint meeting with the Ukiah Valley Sanitation District Board of Directors
to review and approve the Fiscal Year 2016-2017 Wastewater System Budget. As stated in the
June 21, 2016, resolution, this meeting shall be scheduled no later than August 15, 2016.
The final draft of the Fiscal Year 2016-17 Budget was delivered to District staff on August 8,
2016. Previous drafts have been transmitted to and discussed with District staff since April
2016. In addition, the City Council and District Board held a joint session on May 23, 2016, to
review the past year's accomplishments and consider budget performance goals and objectives
for Fiscal Year 2016-17. The final draft for the budget incorporates all of this past work
product.
If additional time is needed by the Ukiah Valley Sanitation District to review the final draft
budget, the City of Ukiah requests the Board extend the continuing budget resolution approved
on June 21, 2016, to allow for the City's ordinary care and maintenance of the system.
Please contact Sean White, Director of Water and Sewer, at (707) 467-5712 or
s hiteacityofuki h.ccm to either schedule the joint meeting or to discuss a date certain for
extending the continuing budget resolution.
Sincerely,
age Sa 'giacomo
City Manager
>t P
Y,ApI+I,IhYYJ N%HUM, ENpItlJN&kXMXYGrrMXMNI1YAYlAIflAI1R11dI1MNlITiUMMi"fflMUM IIMganon drlYMhMhl.r!IEXNNWtillI1llIiVV/ItAA,11/AY11911PYMliIYIYIYGYIPUYYIAPG9f1YGMtr3iY0ttYYYl81GIYIYIMYRY;,YIYU Mtl1Yr1YPYrPYIYIYY(rPiYlilnn YitlYIYBPYdB"dOfll)PIIPAIMWGY1YIIM@J%1UlYIN
300 Seminary Avenue• Ukiah • CA •95482-5400
Phone: (707)463-6200 • Fax: (707)463-6204 •www.cityofukiah.co
Ashley Cocco
From: Frank <dm@uvsd.org>
Sent: Monday, August 15, 2016 2:05 PM
To: Sage Sangiacomo
Subject: District ASR and Resolution for tonight - attached.
Attachments: Item No.4a and 5a - 08-15-2016.pdf; Resolution 2016-03 continuing FY16-17 process
after 8-15-16.pdf
FYI
Frank
1
Ashley Cocco
From: Sage Sangiacomo
Sent: Monday, August 15, 2016 3:44 PM
To: Sage Sangiacomo
Subject: FW:August 15, 2016 Joint Meeting
Attachments: 08'15'16 UVSD Continuing Budget UVSD Resolution.docx; 08-15-16 4ab3 UVSD
Continuing Budget City Resolution.docx
From: Sage Sangiacomo
Sent: Monday, August 15, 2016 12:10 PM
To: 'Frank'
Cc: Sean White;Tim Eriksen;Jarod Thiele; 'Jim Ronco'; Kevin Doble
Subject: RE:August 15 2016 Joint Meeting
Hi Frank,
Last week, I provided mirrored drafts of resolutions for continuing the budget process for tonight's joint meeting. As
discussed in our conversation on Friday, I drafted for consideration the "Whereas" sections to reflect mutual agreement
for additional time to present and review the FY 16-17 budget. I also emphasized in our conversation my desire to have
a good foundational budget document for our agencies to work from as we rebuild the relationship, and I would be
recommending approval of the resolution by the City Council to ensure each agency is able to take whatever time is
necessary for the cooperative development of the document.
Have you had an opportunity to review the resolutions?Any edits or suggestions?
Thank you,
Sage Sangiacomo
City Manager
City of Ukiah
300 Seminary Avenue
Ukiah, CA 95482
P) 707-463-6221
F) 707-463-6740
ssangiacomo@cityofukiah.com
vvvvvv.CityOfuhi8h.COnO
vvvvvv.viSituhi8h.COnO
From: Sage Sangiacomo
Sent: Friday, August 12, 2016 12:03 PM
To: 'Frank'
Cc: Sean White;Tim Eriksen; Kristine Lawler; Ashley Cocco;Jarod Thiele
Subject: RE:August 15, 2016 Joint Meeting
Hi Frank,
Thank you for the email this morning confirming the Board's willingness to hold a joint meeting with the City of Ukiah on
August 15, 2016 at 5:30pm. All of our Councilmembers have confirmed their availability for the meeting and we are in
Please note the agenda forwarded by the District included the wrong day of the week, please correct and re-forward. In
addition, I recommend including the word "consider" in the description for 4a (see attached draft agenda for the City for
a complete view of suggested wording). This will allow the CC and District Board to "consider" items related to the
budget and process (and provide formal direction) if they so desire.
Furthermore, we typically do not amend resolutions that have already been passed for a past period. Thus, I have
updated a draft resolution for the City that can also be mirrored for the District for your consideration. Drafts of both
are attached for review. I have also included a draft version of our entire packet for your review, comments and
suggestions (Note: we have a few grammatical corrections pending on the agenda summary report, but the content is
there for review).
Thanks,
Sage Sangiacomo
City Manager
City of Ukiah
300 Seminary Avenue
Ukiah, CA 95482
P) 707-463-6221
F) 707-463-6740
ssangiacomo@cityofukiah.com
www.cityofukiah.com
www.visitukiah.com
From: Frank [mailto:dm@uvsd.org]
Sent: Friday, August 12, 2016 7:46 AM
To: Sage Sangiacomo
Subject:August 15, 2016 Joint Meeting
Good Morning Sage,
At last night's special meeting, the UVSD Board of Directors unanimously indicated their willingness to hold a joint
meeting with the City Council on August 15, 2016 as provided in the two agency's Resolutions adopted June 21, 2016. All
Board members indicated their ability and willingness to attend this meeting. Attached is the agenda for UVSD
indicating a 5:30 meeting, the location to be at the City Council Chambers as all previous joint meetings.
Please confirm that the Council will attend and as before please post our agenda.
Frank
2