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Gulf Coast Water Authority Serving Industrial, Municipal and Agricultural interests across Galveston, Brazoria and Fort Bend counties.

Offices in Texas City and Alvin, Texas

APPROVED OPERATING BUDGETS

FOR FISCAL YEAR ENDING AUGUST 31, 2016 AS PRESENTED TO THE BOARD OF DIRECTORS


GULF COAST WATER AUTHORITY Approved Operating Budget For Fiscal Year September 1, 2015 to August 31, 2016

TABLE OF CONTENTS Operating Budget Summary

1

Proposed Budget (all Funds - Summary)

14

Canal Operations (Fund 08)

17

Industrial Operations (Fund 02)

24

Thomas S. Mackey Water Treatment Plant (Fund 06)

31

1997 Galveston Projects (Fund 12)

38

Chocolate Bayou Operations (Fund 21)

43

League City Southeast Water Purification Plant (Fund 04)

50

Pearland Southeast Water Purification Plant (Fund 22)

55

Galveston County WCID #12 (Fund 10)

60

1998 A-B Series Projects (Fund 14)

63

1998 C Series Texas City Projects (Fund 15)

66

1998 D Series La Marque Projects (Fund 16)

69

2002 Galveston Projects (Fund 19)

72

Northline Group (Fund 23)

75

Southline Group (Fund 24)

78

Appendix

A-1


Profile of the Government Agency The Gulf Coast Water Authority (then named Galveston County Water Authority) was created in 1965 by the 59th regular session of the Texas Legislature. The Authority is a conservation and reclamation district, body politic and corporate, and a governmental agency of the State of Texas created and operating under the provisions of a series of acts compiled as Vernon’s Annotated Texas Civil Statutes, Article 8280-1, enacted pursuant to the provisions of Section 59 of Article XVI of the Texas Constitution. The Authority provides surface water for industry, agriculture and municipalities in Brazoria, Fort Bend and Galveston counties. The Authority is governed by a ten (10) member Board of Directors. They are appointed in the following manner:  Five (5) by Galveston County Commissioners Court with two (2) being representatives of Industry, one (1) being a representative of Municipalities and two (2) being representatives at-large;  Three (3) members by Brazoria County Commissioners Court with one (1) being a representative of Industry, one (1) being a representative of Municipalities and one (1) being a representative of Agriculture;  Two (2) members by Fort Bend County Commissioners Court with one (1) being a representative of Municipalities and one being a representative at-large. Appointees serve two year terms, staggered five one year, and five the next year. Term of office coincides with the Authority’s fiscal year, beginning September 1st. Three Operating Divisions The Authority’s operations are divided in three (3) separate divisions as described below: Canal Operations – The Authority’s Canal Operations is headquartered in Alvin, Texas. Canal Operations are further divided into two separate systems or Operating Funds, as designated by customer contracts. The American/Briscoe Canal System and the Juliff/Chocolate Bayou System. Combined, these two systems include approximately 400 miles of main-line canals and laterals, and 380,000 acre-feet of surface water rights on the lower basin of the Brazos River. Historically, surface water is delivered to:  Approximately 18,000 acres of commercial and hybrid seed rice are irrigated annually in Brazoria and Galveston counties as well as a Rice Research Facility located outside Alvin, Texas, providing world-wide technology for the rice industry when not in drought conditions,  Industrial customers served directly by the Canal Operations including INEOS Olefins and Polymers (INEOS) and Ascend Performance Materials (Ascend),  Municipal customers directly served include the cities of Sugar Land, Pearland and Missouri City, as well as Fort Bend WCID #2 and Pecan Grove MUD,  The Industrial and Municipal customers in Galveston County, who are further identified in the Industrial and Thomas Mackey Water Treatment Plant Operations below. Galveston County Industrial Operations System – Prompted by land subsidence caused by the over withdrawal of groundwater, a private venture by Texas City industries in the late 1940’s constructed an extension of the Briscoe and American Canal System to provide surface water to the rapidly growing industrial complex in Texas City following World War II. Through

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acquisitions and exchanges, the Galveston County Industrial Operations System was acquired by the Authority in 1971. Galveston County Industrial Operations System operates an 8,700 acre-feet off-channel reservoir, the industrial/municipal canal delivery system and an industrial pump station contracted for 60 million gallons of surface water per day to Texas City industries. Industrial customers served include DOW/Union Carbide Corp., Marathon Galveston Bay Refinery, Marathon Texas Refining Division, Valero Texas City Refinery, Eastman Chemical Company, Ashland Specialty Chemicals, and the City of Texas City raw water system. The Thomas S. Mackey Water Treatment Plant facility is also a customer of the Galveston County Industrial Operations System as further described below. Thomas S. Mackey Water Treatment Plant – The Authority owns and operates the Thomas S. Mackey Water Treatment Plant located in Texas City. The plant was originally constructed by the City of Texas City in 1978, acquired by the Authority in 1983, and expanded in 2000 to its present capacity. This 50 million gallon per day (MGD) conventional surface water plant serves (13) thirteen water utilities in Galveston County. Those customers include the cities of Texas City, La Marque, Galveston, Hitchcock, League City, Galveston County WCID #1 (Dickinson), Galveston County WCID #8 (Santa Fe), Galveston County WCID #12 (Kemah/Clear Lake Shores), Galveston County MUD #12 (Bayou Vista), Galveston County Fresh Water District #6 (Tiki Island), Bacliff MUD, Bayview MUD, and San Leon MUD. The Authority’s Administrative Office is located in Texas City where all management, financial, human resources, purchasing and land administration are provided. General Statement of Economic Conditions and Outlook The Texas Economy. According to the Texas Comptroller of Public Accounts June 2015 issue of “The Texas Economy-Economic Outlook,” Texas added jobs in all of the 11 major industries. “Pre-recession Texas employment peaked at 10,638,100 in August 2008, a level that was surpassed in November 2011, and by February 2015 Texas added an additional 1,129,800 jobs. Job growth, sales tax collections and building permits all signal that the Texas economy continues to outpace the national economy…Texas’ unemployment was 4.2 percent for April 2015, down from 5.2 percent in April 2014. The Texas unemployment rate has been at or below the national rate for 100 consecutive months.” The Local & Regional Economy. The Authority and its customers are part of the Greater Houston Metropolitan Area. According to the Texas Workforce Commission, the Houston Metro Area lost 400 jobs in April ’15. This marks the beginning of the anticipated downturn in nonfarm employment precipitated by the drop in oil prices that began last fall. For the 12-months ending April ’15, the region created 69,100 jobs. As the Houston region moves deeper into ’15, the 12month total will continue to decline. On the brighter side, The Houston-Galveston Area Council (HGAC) is projecting the eight county region will add more than 1.4 million jobs over the next 25 years, with the fastest growing area to be Fort Bend County. Continued population growth within the Authority’s service area will necessitate the demand for more water. GCWA’s Revenue Source The Authority does not receive money from the State of Texas, Regional, or County government; nor does it collect any type of taxes. Income is derived from the sale of surface water. This revenue covers the cost of operation, maintenance, and capital improvements as

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well as repayment of outstanding bond debt. Revenue bonds are sold to finance large, capital improvement projects needed to maintain the Authority’s vast investment in infrastructure to insure reliable delivery of water to its customers.

Impact of the Texas Drought and Recovery No budget report on any Texas surface water provider would be complete without a discussion of the recent Texas drought and recovery. For the Authority, recognition of the drought began in 2009. Each year since, the Authority has struggled with securing enough stored water commitments from the Brazos River Authority to insure a reliable water supply for its customers whenever the Authority’s ‘run of the river’ water rights were not available due to extreme low flows in the lower Brazos River. Purchase of that additional stored water supply as insurance against low river flows has sustained the Authority’s ability to meet customer’s demands. In January 2014, the Brazos River Authority notified the Authority that the low water levels in their eleven reservoirs would prevent them from making additional stored water available for 2014. As a result, the Authority could not make a firm commitment to its agricultural customers that water would be available for the first time in the Authority’s 50 year history. Thus, the Authority was only able to irrigate 3,100 acres of rice instead of its average 18,000 acres. The drought ended with the rainfalls that began in late April, 2015. According to the National Center of Environmental Information (formerly the National Climate Data Center), precipitation total for the contiguous U.S. was the wettest May and month of any month in the 121-years of recording keeping. State wise it was the wettest May in Texas. As of June 2015, only 0.53% of the state of Texas remains in a Moderate Drought condition. The state’s reservoirs are 83.8% full. Thus, the Authority anticipates the ability to purchase 30,000 acre/feet of stored water from the Brazos River Authority to insure we can meet anticipated demand from our entire customer base. Budget Construction The Texas Water Code Section 49.057(b) requires the Board of Directors of the Gulf Coast Water Authority (GCWA) to adopt an annual operating budget. This budget document contains the summaries and details of the operating & maintenance funds, and capital improvement funds, and bond funds for Fiscal Year 2016 (FY2016) for the fourteen (14) active Funds and two (2) inactive Funds within GCWA. These funds are identified as: Operation & Maintenance Funds:  Fund 02 - Texas City Industrial Operations - includes raw water storage, pump station, and raw water distribution system to serve the Industrial and Municipal customers in Texas City. Participants are all Texas City industrial customers as well as the TMWTP customers.  Fund 04 - League City Southeast Water Purification Plant (SEWPP) – the Authority is the City of League City’s agent as a co-participant in the Southeast Water Purification Plant located near Ellington Field, in Houston; currently contracting for 21.5 MGD.  Fund 06 - Thomas S. Mackey Water Treatment Plant (TMWTP) - includes the 50 MGD water plant and potable water distribution system to 13 participating communities across Galveston County.

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Fund 08 - American/Briscoe (A & B) Canal Operations - includes water rights, pump stations and two parallel open channel, clay lined canals stretching across three counties from the Brazos River to Texas City. Participants are all of the Authority’s customers with the one exception of INEOS. Fund 21 - Juliff/Chocolate Bayou Operations – originally designated to finance the purchase of this system, including water rights, pump stations and two separate open channel, clay lined canals stretching across Fort Bend and Brazoria counties. Participants in the purchase are cities of Texas City, Galveston, and Pearland, as well as INEOS. Participants in the O&M of this system are INEOS and interruptible, annual contracts with rice farmers. Fund 22 - Pearland Southeast Water Purification Plant (SEWPP) – the Authority is the City of Pearland’s agent as a co-participant in the Southeast Water Purification Plant located near Ellington Field, in Houston; currently contracting for 10 MGD.

Bond Funds:  Fund 15 - 1998 C Series Texas City Projects - financed construction of potable water distribution lines within Texas City; the City of Texas City being the only participant.  Fund 16 - 1998 D Series La Marque Projects - financed the construction of potable water distribution lines within La Marque; the City of La Marque being the only participant.  Fund 19 - 2002 Galveston Projects - financed the construction of potable water distribution lines on Galveston Island; the City of Galveston being the only participant. Bond/Capital Improvement/Maintenance Funds:  Fund 10 - Galveston County WCID #12 - originally a bond fund since retired and is now used for O&M of the transmission line north of Bacliff to Kemah Only WCID#12 is a participant.  Fund 12 - 1997 Galveston Projects - originally designated to finance the construction of various potable water distribution lines on Galveston Island including the new causeway crossing line; and now includes to operation and maintenance of the causeway line; the City of Galveston is the only participant.  Fund 14 - 1998 A-B Series South Projects - originally designated to finance the construction of the expansion of the Thomas Mackey WTP and potable water transmission lines running southward to connect to existing lines on Galveston Island and Hwy 6; and but now includes the O&M cost of the South Project Lines. Participants include all TMWTP customers except San Leon MUD, Bacliff MUD, Bayview MUD, and WCID#12.  Fund 23 - TMWTP Northline Group - a new fund for O&M of the transmission line from the TMWTP to Dickinson Bayou; established per customer contracts. Participants include La Marque, Texas City, WCID#1, WCID#12, Bacliff MUD, San Leon MUD and Bayview MUD.  Fund 24 - TMWTP Bayshore Group - a new fund for O&M of the transmission line from the Dickinson Bayou to Bacliff; established per customer contracts. Participants include WCID#1, San Leon, Bayview MUD, Bacliff MUD, and WCID#12.

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Other Special Funds (Inactive):  Fund 01 - Administrative Special Projects Fund - originally created to separately track administrative costs for startup of new funds and projects; is now established as a self-insurance reserve fund. (not active)  Fund 20 - Thomas Mackey Water Treatment Plant Expansion - originally created to expand the water plant to 70 MGD in 2011, however the participants withdrew due to the economic downturn in 2009. Fund to be closed out with Board approval. Administrative Office Cost Allocation: The Authority’s Administrative Office costs are allocated amongst seven (7) funds: Industrial Operations (9.88%), League City Southeast Water Purification Plant (1.16%), Water Treatment Plant (32.77%), Canal Operations (35.93%), 1997 Galveston Projects (1.10%), Chocolate Bayou Operations (18.43%), and Pearland Southeast Water Purification Plant (0.73%). The allocation methodology is based on three (3) categories: number of employees, number of purchase orders and number of invoices for the current fiscal year as it pertains to each of the above mentioned funds. Each Fund’s Budget Notes section provides additional details of revenues and expenses for FY2016. Detailed schedules, worksheets, notes and other documentation support the summary budget presented here and are included as elements of the proposed budgets by reference. The summary and detailed schedules within this report are presented using the cash basis of accounting. General Elements of the Budget Total Operating Revenues for all Divisions for FY2016 are projected to be $50,376,006.64. Other Revenues totaling $5,918,861.48 add to create total projected revenues of $56,294,868.13. Total O&M Expenses for all Funds are projected to total $37,142,148.73. Non-debt funded capital improvements total $11,502,500.00 and debt funded capital improvements total $13,765,000.00, comprised of $11,165,000.00 in bond proceeds for the Industrial Operations and $2,600,000.00 in note proceeds for the Water Treatments Plant Operations. GCWA wide bond payments and other uses total $9,120,152.16. The remaining net balance will be used to fund capital reserves and operating reserves. Key assumptions for budgeted wages, salaries and employee benefits are stated below:  

Salaries and wages were budgeted with 3% for continuation of the Board approved Pay for Performance Plan, which allows for promotions, market equalizations and performance based salary increases, as well as a COLA of 1.94%. Staff continues to develop a long term strategic plan to improve the overall health of GCWA employees and limit future health insurance costs increases to GCWA. The proposed FY2016 budget includes an increase of 15% in group health insurance rates. Staff continues to look at other options to be considered in the strategic plan for future years including self-insurance, employee wellness programs, Health Savings Accounts, and other cost savings measures. Group retirement expenses were budgeted at a rate of 12.67% of payroll. This is the same rate utilized by staff for the FY2015 budget.

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Summary of Each Major Fund Water Contracts, Revenues and Water Rates American/Briscoe Canal Operations Fund The American/Briscoe Canal Operations Fund includes contracts for delivery of 159.980 MGDwholesale surface water supply.

The American/Briscoe Canal Operations Fund water contracts, by County, they are:  Galveston Countyo Galveston County Industrial Operations - 110.762 MGD,  Brazoria Countyo Ascend Performance Materials - 17.866 MGD,  Fort Bend County o Fort Bend WCID #2 4.000 MGD o Missouri City 15.000 MGD o Pecan Grove MUD 2 2.354 MGD o The City of Sugar Land 10.000 MGD The Authority also has Option Water Agreements; by County, they are:  Galveston County – o Future Thomas Mackey Water Treatment Plant Expansion – 8.00 MGD  Brazoria County – o City of Pearland - 10.000 MGD,  Fort Bend County – o City of Sugar Land – 10.000 MGD o Fort Bend WCID #2 - 6.500 MGD

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There are three (3) key elements to the American/Briscoe Canal Operations Fund FY2016 budget, as highlighted below:   

Increases to the wholesale water rates are proposed for FY2016, Purchase of an additional 30,000 acre feet of interruptible water, and Increases to the total Full Time Equivalent (FTE) number of employees.

The proposed FY2016 wholesale water rate charged to the customers is proposed to increase to $192.47 per MG for all customers with the exception of Pecan Grove MUD. The wholesale water rate for Pecan Grove MUD is proposed to increase to $365.33 per MG. Pecan Grove MUD has their own stored water contract, managed by GCWA, with BRA and is thus entitled to 3,100 acre feet of stored water of the American/Briscoe Canal Operations Fund’s 73,208 acre feet of stored water; (firm and interruptible). As proposed, Total Water Sales will increase to $12,234,270.17. The purchase of an additional 30,000 acre feet of interruptible water from the Brazos River Authority is the single largest cost increase, $2,115,000.00, for GCWA. As a result of the abnormally wet months of May and June 2015, this water is anticipated to be available. During the recent drought this interruptible water was not available for purchase from the Brazos River Authority and subsequently not budgeted in FY2015. Budgeted Operations & Maintenance (O&M) expenses total $5,462,399.85, Raw Water totaling $4,917,736.82 and Capital Improvements totaling $1,854,133.50.   

Raw Water cost expenses total $4,917,736.82 less Pecan Grove MUD Raw Water costs of $218,550.00 for a net Raw Water Cost of $4,699,186.82. Based on 157.628 MGD, yields a Raw Water Rate $81.68 per MG. O&M rates are based on 159.9804 MGD, at a rate of $79.04 per MG. Capital Improvements rates are based on 159.9804 MGD, at a rate of $31.75 per MG.

Galveston County Industrial (and Municipal) Operations Fund The Galveston County Industrial (and Municipal) Operations Fund provides 110.762 (MGD wholesale surface water supply to their customer base in Texas City:  Marathon Galveston Bay Refinery (GBR) 28.600 MGD  DOW/Union Carbide Corp. 12.931 MGD  Eastman Chemical Company 8.542 MGD  Valero Refining Texas 6.510 MGD  Marathon Texas Refining 4.000 MGD  City of Texas City 0.019 MGD  Thomas S. Mackey Water Treatment Plant 49.700 MGD  Ashland Specialty Chemicals 1.000 MGD There are six (6) elements to the Galveston County Industrial Operations Fund FY2016 Budget, highlighted as follows:   

Anticipated decrease in electrical power cost, Projected increase to Raw Water cost from the American/Briscoe Canal Operations Fund, Increase to O&M,

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  

Increase to Capital Improvement cost, Decrease to Applied cash to offset expenses, and Increase Bond cost.

As proposed, Total Water Sales will increase to $15,285,731.23. Budgeted Power Cost expenses total $734,682.06. Raw Water cost expenses total $7,781,171.16. Operations & Maintenance (O&M) expenses total $630,683.47 at the Texas City Reservoir and $227,000.00 at the Industrial Pump Station. Related Capital Improvements of $4,972,000.00 for the Texas City Reservoir and $10,270,000.00 for the Industrial Pump Station, which are offset with Bond Proceeds of $11,165,000.00 plus $800,000.00 in cash to offset capital expenditures. Anticipated Bond Payments totaling $2,724,031.54 are offset with $98,223.00 cash applied from FY2014 Bond Revenue. 

 

Power cost at the Industrial Pump Station is based on 42.792 MGD, $47.04 per MG based on Estimated Metered Sales. The City of Texas City, the Thomas S. Mackey Water Treatment Plant and Ashland Specialty Chemicals to not pay power costs as they are not fed off the Industrial Pump Station. Raw water cost is based on 110.762 MGD, $192.47 per MG. O&M costs are split amongst the Texas City Reservoir is based on 110.762 MGD and Industrial Pump Station based on 60.062 MGD: o Reservoir costs are $15.83 per MG, o Industrial Pump Station costs are $10.35 per MG. Capital improvement costs are split amongst the Texas City Reservoir and Industrial Pump Station less any cash reserves or bond proceeds: o Reservoir costs are based on 110.762 MGD, at a rate of $43.34 per MG.

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Industrial Pump Station costs are based on 60.062 MGD, at a rate of $69.56 per MG. The Thomas S. Mackey Water Treatment Plant and Ashland Specialty Chemicals do not pay for Capital Improvement costs associated with the Industrial Pump Station. Bond cost are split in same manner as the Capital Improvements. Additionally, the Thomas S. Mackey Water Treatment Plant is receiving a $98,223.00 cash credit to offset bond costs receipts in 2014. o

o o

Reservoir costs are based on 110.762 MGD, at a rate of $19.99 per MG for Water Treatment Plant customers with a 12-Year Bond payment and $18.54 per MG for Industrial customers based on a 21-Year Bond payment. Industrial Pump Station costs are based on 60.062 MGD, at a rate of $84.38 per MG. The Thomas S. Mackey Water Treatment Plant and Ashland Specialty Chemicals do not pay for Bond Costs associated with the Industrial Pump Station.

Thomas S. Mackey Water Treatment Plant Fund

The Thomas S. Mackey Water Treatment Plant (WTP) is contracted to provide 49.70 MGD treated water supply to the following Galveston County customers:      

City of Texas City 11.5050 MGD City of La Marque 2.7800 MGD Galveston County WCID #1 4.1650 MGD Bacliff MUD 1.1900 MGD Bayview MUD 0.3880 MGD Galveston Cnty WCID #12 1.0430 MGD

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      

San Leon MUD City of League City City of Galveston City of Hitchcock Gal. Cnty WCID #8 Galveston Cnty MUD #12 Gal. Cnty FWD #6

1.7850 MGD 2.5440 MGD 20.9900 MGD 1.5000 MGD 1.0000 MGD 0.4500 MGD 0.3600 MGD

There are four (4) key elements to the WTP FY2016 budget highlighted as follows:    

Increase to Raw Water cost, Increase to Capital Improvement cost, Increase to Notes Payable for Capital Improvement cost, and Decrease to O&M.

The proposed FY2016 Reserved Capacity Water Rate (Raw Water, Capital & Note Payment) charged to customers is proposed to increase to $459.56 per MG. The Operations & Maintenance (O&M) Rate, based on estimated water usage, is $556.39 per MG. The proposed water rate changes for WTP customers will result in total revenues of $14,439,832.95. Budgeted Operations & Maintenance (O&M) expenses total $6,103,055.52, Raw Water totaling $4,927,550.44, Proposed 5-Yr Note Payable $574,595.49 and Capital Improvements totaling $5,434,631.50, which is offset by $2,600,000.00 in note proceeds.    

Raw water cost is based on 49.700 MGD, at a rate of $271.63 per MG. Capital Improvements rates are based on 49.700 MGD, at a rate of $156.26 per MG. The Capital Improvements rate excludes $2,600,000.00 in capital projects for which the Authority will secure a 5-Year Note. The 5-Year Note rates are based on 49.700 MGD, at a rate of $31.67 per MG. The annual debt service on this note is estimated to be $574,595.49. O&M rates are based on estimated usage of 30.052 MGD, at a rate of $556.39 per MG. O&M expenses are based on anticipate usage with a true-up adjustment at the end of the fiscal year.

Juliff/Chocolate Bayou Operations Fund The Juliff/Chocolate Bayou Operations provide 15.00 MGD of wholesale surface water supply in Brazoria County to INEOS. The Authority also has Option Water Agreements with INEOS for an additional 9.00 MGD. When available, the Authority has the ability to provide Interruptible Water for Agricultural Customers in Brazoria County; until the recent drought, this equated to 85,000 ac-ft diverted per year based on a 5-year average as self-reported to TCEQ. There are four (4) key elements to the Chocolate Bayou Operations FY2016 budget, highlighted as follows:    

Decrease to applied cash to offset expenses, Decrease to capital improvement cost, Increase to raw water cost and Decrease to Interruptible Water, Irrigation customers.

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The proposed FY2016 wholesale water rate charged to the customers is proposed to increase to $465.235 per MG. The proposed FY2016 Option Water Agreement water rate is proposed to increase to $93.05 per MG. The proposed water rate changes for Chocolate Bayou Operations customers will result in total revenues of $2,935,085.23. Budgeted Operations and Maintenance (O&M) expenses of $2,002,792.11 are offset by cash applied of $670,393.56 and revenues from other water supply agreements of $387,923.65, net O&M of $944,474.90. Capital Improvements of $1,082,508.50. Raw Water cost expenses total $520,178.18.   

Raw water cost is based on 15.00 MGD, $95.00 per MG. O&M rates are based on 15.00 MGD, at a rate of $172.51 per MG. Capital Improvements rates are based on 15.00 MGD, at a rate of $197.72 per MG.

1997 Galveston Projects Fund Galveston Projects provides wholesale water supply to the City of Galveston. There is one (1) key element to the Galveston Projects FY2016 budget, as highlighted below: 

Increase to capital improvements.

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As proposed, Total Water Sales will increase to $312,166.00. Budgeted Operations and Maintenance (O&M) expenses $61,121.00 and Capital Improvements of $251,045.00. The City of Galveston is the sole participant. League City Southeast Water Purification Plant The Authority has a contract with the City of Houston, Southeast Water Purification Plant (SEWPP) located near Ellington Field, on behalf of the City of League City. The Authority is a co-participant of 21.50 MGD of the capacity of SEWPP’s 200.00 MGD facility. The City of League City receives their water from the SEWPP from two (2) transmission lines:  

42” Transmission Line adjacent to State Highway 3 for 16.50 MGD, and 36” Transmission Line adjacent to Beamer Road for 5.00 MGD.

As proposed, Total Water Sales will increase to $3,581,928.55. Budgeted water cost from City of Houston and City of South Houston total $2,691,954.12. Budgeted Operations and Maintenance (O&M) expenses $26,872.43. Capital Improvements of $863,102.00, which includes $862,000.00 for an engineering study for the replacement of the Highway 3 Line. General and Administrative (G&A) expenses represent their pro-rata share of 1.16%. Pearland Southeast Water Purification Plant The Authority has a contract with the City of Houston, Southeast Water Purification Plant

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(SEWPP) located near Ellington Field, on behalf of the City of Pearland. The Authority is a coparticipant of 10.00 MGD of the capacity of SEWPP’s 200.00 MGD facility. The City of Pearland receives their water from the SEWPP from one (1) 96” transmission line west of the SEWPP. As proposed, Total Water Sales will increase to $1,056,992.51. Budgeted water cost from City of Houston total $1,041,186.62. Budgeted Operations and Maintenance (O&M) expenses $15,112.39. Capital Improvements of $693.50. General and Administrative (G&A) expenses represent their pro-rata share of 0.073% Northline Group, Bayshore Group, WCID #12 and 1998 A-B Series South Projects Thomas S. Mackey Water Treatment Plant customers benefit from these distribution lines for the delivery of treated water for their customers. In a change from prior years the maintenance cost, (capitalized cost) is now divided in to separate funds as noted earlier as required by their contracts with the Authority. This capitalized maintenance cost to each group for FY2016 budget, is highlighted as follows: 

Increase to capital improvements.

As proposed, Total Water Sales will increase to $140,000.00 for the Northline Group, $40,000.00 for the Bayshore Group, $25,000.00 for WCID #12 and $325,000.00 for 1998 A-B Series South Projects. Budgeted Capital Improvements for the Northline Group is $140,000.00, the Bayshore Group is $40,000.00, WCID #12 is $25,000 and the 1998 A-B Series South Projects is $325,000.00.

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GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET Budget Year 2014-2015

Budget Year 2015-2016

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES

37,326,672.23 6,637,359.18 43,964,031.41

50,376,006.64 5,918,861.48 56,294,868.13

SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

4,142,351.22 1,127,500.00 15,992,443.93 6,486,649.27 1,095,908.41 1,521,733.29 856,586.11 31,223,172.23

4,694,261.60 1,121,000.00 22,528,490.35 4,899,784.20 1,386,020.40 1,729,842.62 782,749.56 37,142,148.73

NET REVENUES OVER EXPENSES

12,740,859.18

19,152,719.40

LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

40,182,500.00 5,823,421.89 34,079,000.00

25,267,500.00 9,120,152.16 15,333,616.56

813,937.29

98,683.80

NET CASH BASIS SOURCES (USES)

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GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET 2015 - 2016 Budget FUND 02 OPERATING REVENUES OTHER REVENUES TOTAL REVENUES

FUND 04

FUND 06

FUND 08

FUND 10

FUND 14

FUND 15

312,166.00 813,635.39 1,125,801.40

325,000.00 1,935,818.48 2,260,818.48

15,285,731.23 26,181.44 15,311,912.67

3,581,928.55 269,511.97 3,851,440.52

14,439,832.95 17,840.35 14,457,673.30

12,234,270.17 54,985.46 12,289,255.63

SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

292,401.57 24,952.00 7,832,055.16 783,835.66 268,509.91 94,446.77 77,335.62 9,373,536.69

10,405.16 5,464.00 2,691,954.12 1,864.51 58.86 9,079.89 2,718,826.55

1,693,207.64 118,108.00 5,027,882.44 2,854,007.37 456,901.41 623,992.18 256,506.91 11,030,605.96

1,790,287.74 864,372.00 5,271,348.82 1,030,015.56 454,484.05 688,386.73 281,241.77 10,380,136.67

NET REVENUES OVER EXPENSES

5,938,375.98

1,132,613.97

3,427,067.34

1,909,118.96

25,000.00

1,064,680.39

2,260,818.48

619,040.34

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

15,251,386.00 2,724,031.54 12,063,223.00

863,102.00 274,512.50 -

5,434,631.50 574,595.49 2,600,000.00

1,854,133.50 -

25,000.00 -

251,045.00 815,302.08 -

325,000.00 1,945,600.00 -

620,966.67 -

NET CASH BASIS SOURCES (USES)

26,181.44

(5,000.53)

17,840.35

54,985.46

(1,666.69)

(9,781.52)

(1,926.33)

15

25,000.00 25,000.00

FUND 12

-

-

34,397.72 440.00 2,138.47 3,555.82 11,978.76 8,610.24 61,121.00

-

619,040.34 619,040.34 -


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET 2015 - 2016 Budget FUND 16 OPERATING REVENUES OTHER REVENUES TOTAL REVENUES SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

FUND 19

248,101.66 248,101.66 -

863,444.30 863,444.30 -

FUND 21

FUND 22

2,935,085.23 1,070,302.09 4,005,387.32

1,056,992.51 1,056,992.51

867,013.69 107,372.00 664,063.18 226,749.27 202,473.31 311,038.18 144,260.67 2,522,970.29

6,548.08 292.00 1,041,186.62 1,173.36 37.04 5,714.46 1,054,951.56

FUND 23

FUND 24

140,000.00 140,000.00 -

TOTAL

40,000.00 40,000.00 -

50,376,006.64 5,918,861.48 56,294,868.13 4,694,261.60 1,121,000.00 22,528,490.35 4,899,784.20 1,386,020.40 1,729,842.62 782,749.56 37,142,148.73

NET REVENUES OVER EXPENSES

248,101.66

863,444.30

1,482,417.03

2,040.95

140,000.00

40,000.00

19,152,719.40

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

248,150.00 -

862,827.81 -

1,082,508.50 1,052,818.62 670,393.56

693.50 1,347.45 -

140,000.00 -

40,000.00 -

25,267,500.00 9,120,152.16 15,333,616.56

NET CASH BASIS SOURCES (USES)

(48.34)

616.48

17,483.47

(0.00)

16

-

-

98,683.80


CANAL OPERATIONS (08)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET CANAL OPERATIONS (08)

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES

Ending Balance 8/31/2014 8,849,733.81 191,243.77 9,040,977.58

Actual YTD 2/28/2015 4,975,024.65 30,367.60 5,005,392.25

Annualized FY 2015 9,950,049.30 60,735.20 10,010,784.50

FY 2015 Budget 9,622,896.04 68,730.47 9,691,626.51

Final FY 2016 Budget 12,234,270.17 54,985.46 12,289,255.63

SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES MISCELLANEOUS EXPENSES TOTAL EXPENSES

1,360,886.87 921,666.06 4,922,710.47 921,111.13 336,398.92 542,546.25 210,944.11 6,491.81 9,222,755.62

758,001.28 165,249.56 2,548,879.46 433,181.54 157,403.28 302,172.17 113,390.40 4,478,277.69

1,516,002.56 330,499.12 4,239,495.92 788,745.67 314,806.56 604,344.34 226,780.80 8,020,674.97

1,488,249.53 761,658.90 3,224,474.09 1,110,953.92 444,827.29 615,495.12 298,380.29 7,944,039.14

1,790,287.74 864,372.00 5,271,348.82 1,030,015.56 454,484.05 688,386.73 281,241.77 10,380,136.67

(181,778.04)

527,114.56

1,990,109.53

1,747,587.37

1,909,118.96

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

1,413,849.45 2,584,318.32 1,454,636.04

787,304.52 299,851.64 -

1,574,609.04 1,105,991.56 -

1,678,856.90 -

1,854,133.50 -

NET CASH BASIS SOURCES (USES)

(2,725,309.77)

(560,041.60)

68,730.47

54,985.46

NET REVENUES OVER EXPENSES

17

(690,491.07)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET CANAL OPERATIONS (08) Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

8,539,671.65

4,972,354.89

9,944,709.78

9,379,793.37

11,979,823.00

310,062.16

2,669.76

5,339.52

243,102.67

254,447.17

8,849,733.81

4,975,024.65

9,950,049.30

9,622,896.04

12,234,270.17

179,119.28

28,670.02

57,340.04

60,000.00

40,000.00

11,996.28

1,609.66

3,219.32

8,730.47

14,985.46

128.21

87.92

175.84

191,243.77

30,367.60

60,735.20

68,730.47

54,985.46

OPERATIONS

220,763.58

102,049.38

204,098.76

244,166.31

215,689.51

MAINTENANCE

553,916.20

292,227.40

584,454.80

638,773.45

724,792.27

ADMIN-OFFICE

237,822.79

125,597.53

251,195.06

283,051.00

299,387.82

PAYROLL TAXES

91,891.96

53,701.27

107,402.54

21,653.40

127,224.35

256,492.34

184,425.70

368,851.40

300,605.37

423,193.79

1,360,886.87

758,001.28

1,516,002.56

1,488,249.53

1,790,287.74

4,711,997.00

2,396,126.58

3,933,990.16

2,955,974.09

4,917,736.82

Description

Final FY 2016 Budget

FY 2015 Budget

OPERTATING REVENUES METERED WATER SALES IRRIGATION INCOME TOTAL OPERATING REVENUES OTHER REVENUES OTHER INCOME INTEREST INCOME-GENERAL FUND INTEREST INCOME-GENERAL SWEEP TOTAL OTHER REVENUES

-

-

SALARIES & WAGES

OFFICE MANAGEMENT TOTAL SALARIES & WAGES PURCHASED & CONTRACTED SERVICES CONTRACT WATER COST SERVICE AGREEMENTS CONTRACT SERVICE OPERATIONS TOTAL PURCHASED & CONTRACTED SERVICES

8,013.60

3,696.20

7,392.40

8,500.00

8,500.00

202,699.87

149,056.68

298,113.36

260,000.00

345,112.00

4,922,710.47

2,548,879.46

4,239,495.92

3,224,474.09

5,271,348.82

578,313.41

267,082.00

534,164.00

728,982.93

578,313.41

97,215.90

2,306.30

4,612.60

100,000.00

100,000.00

SUPPLIES, MATERIALS & UTILITIES POWER - ELECTRIC MISCELLANEOUS CHEMICALS SUPPLIES OPERATIONS

6,208.40

1,002.53

2,005.06

5,000.00

5,000.00

RIGHT OF WAY EASEMENT

17,045.88

4,538.75

9,077.50

60,000.00

60,000.00

DATA PROCESSING

17,914.55

11,948.38

23,896.76

27,594.67

42,950.46

RECORDS MANAGEMENT

5,148.35

4,051.55

8,103.10

31,592.09

7,293.79

MANAGEMEMT EXPENSE

7,851.38

5,564.27

11,128.54

7,000.00

7,000.00

CONTRIBUTIONS/DONATIONS INSURANCE EXPENSE

361.80

-

-

-

-

41,273.44

23,685.60

47,371.20

47,696.36

50,457.90

JANITORIAL SERVICES & SUPPLIES

1,942.51

1,977.83

3,955.66

1,500.00

2,000.00

STATIONERY & OFFICE SUPPLIES

8,133.74

4,341.70

8,683.40

3,000.00

5,000.00

14,952.01

3,608.80

7,217.60

10,044.00

14,000.00

TELEPHONE

18


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET CANAL OPERATIONS (08)

Description DUES/SUBSCRIPTIONS

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

153.00

7.50

15.00

TCEQ PERMITS

43,168.00

43,168.00

43,168.00

43,168.00

113,000.00

TRAINING

52,157.65

41,329.75

60,000.00

20,000.00

20,000.00

SAFETY EQUIPMENT

24,549.41

16,082.89

20,375.87

20,375.87

20,000.00

4,721.70

2,485.69

4,971.38

5,000.00

5,000.00

921,111.13

433,181.54

788,745.67

1,110,953.92

1,030,015.56

HEAT, LIGHT & WATER TOTAL SUPPLIES, MATERIALS & UTILITIES

-

-

MAINTENANCE, REPAIRS & PARTS SHOP SUPPLIES

10,714.86

5,518.23

11,036.46

11,000.00

10,000.00

RESERVOIRS & CANALS FEE TO BRA OVER 180,500 ACRE FEET UNDER CONTRACT

41,721.81

26,630.64

53,261.28

50,000.00

50,000.00

76,908.40

76,908.40

BUILDINGS - MAINT

13,506.23

5,576.19

11,152.38

15,000.00

15,000.00

VEHICLES - REPAIRS & MAINT

39,938.36

19,554.04

39,108.08

42,000.00

40,000.00

EQUIPMENT - HEAVY

51,439.96

25,321.65

50,643.30

33,000.00

40,000.00

EQUIPMENT - LIGHT

5,314.39

1,653.70

3,307.40

5,000.00

5,000.00

EQUIPMENT GROUNDS - MAINT GROUNDS - MAINTENANCE MECHANICAL

-

-

59.00

-

-

-

-

-

4,958.72

1,719.24

3,438.48

5,000.00

5,000.00

7,186.11

5,868.98

11,737.96

7,000.00

7,000.00

11,379.90

3,704.19

7,408.38

8,000.00

8,000.00

PIPING (DISTRIBUTION)

5,027.68

690.00

1,380.00

6,000.00

6,000.00

INSTRUMENTS

9,679.47

2,202.80

4,405.60

15,000.00

15,000.00

444.18

217.56

435.12

1,000.00

1,000.00

-

-

ELECTRICAL

PAINT & INSULATION ROAD REPAIRS MAINT - OFFICE BLDG & GROUNDS

1,149.87

-

-

407.83

79.00

158.00

1,500.00

1,500.00

9,557.76

6,596.38

13,192.76

14,418.89

22,575.65

16,940.96

9,369.92

18,739.84

17,000.00

17,000.00

1,055.85

572.95

1,145.90

5,000.00

2,500.00

GASOLINE & OIL EXPENSE

105,915.98

42,127.81

84,255.62

132,000.00

132,000.00

TOTAL MAINTENANCE, REPAIRS & PARTS

336,398.92

157,403.28

314,806.56

444,827.29

454,484.05

273,898.16

155,938.12

311,876.24

318,504.35

453,019.04

17,692.11

9,446.87

18,893.74

20,573.39

14,645.42

RADIO/COMMUNICATIONS MAINT - TOOLS OFFICE EQUIPMENT

EMPLOYEE BENEFITS EMPLOYEE BENEFITS - HEALTH INS EMPLOYEE BENEFITS DENTAL EMPLOYEE BENEFITS VISION

4,882.03

2,583.55

5,167.10

5,677.10

5,033.35

EMPLOYEE BENEFITS - LIFE INS

17,879.62

8,230.93

16,461.86

10,770.26

8,642.80

EMPLOYEE BENEFITS - TC&DRS

166,227.45

88,895.96

177,791.92

177,862.52

118,230.67

19


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET CANAL OPERATIONS (08)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

FY 2015 Budget

Final FY 2016 Budget

EMPLOYEE BENEFITS-401(K)

37,309.43

19,687.72

39,375.44

47,341.81

54,547.02

WORKERS COMPENSATION INSURANCE

24,657.45

17,389.02

34,778.04

34,765.69

34,268.43

542,546.25

302,172.17

604,344.34

615,495.12

688,386.73

280.52

109.51

219.02

1,766.50

1,796.50

ADMIN-DATA PROCESSING

11,467.14

9,989.45

19,978.90

60,995.48

36,124.02

ADMIN-DIRECTOR'S EXPENSE

17,824.19

5,067.34

10,134.68

23,741.76

36,648.60

ADMIN-MANAGEMENT EXPENSE

13,387.16

7,921.54

15,843.08

15,191.90

15,449.90

ADMIN-EMPL BENEFIT HEALTH INS

37,121.70

21,106.34

42,212.68

45,508.38

54,525.63

2,583.33

1,389.42

2,778.84

3,166.97

2,137.70

647.10

353.70

707.40

793.30

723.93

ADMIN-EMPL BENEFIT LIFE INS

3,739.71

1,679.40

3,358.80

2,575.76

1,617.04

ADMIN-EMPL BENEFIT TC & DRS

40,106.61

20,643.29

41,286.58

42,536.75

25,956.92

9,503.15

5,023.43

10,046.86

11,322.04

11,975.51

670.74

475.86

951.72

951.39

944.33

ADMIN-CONSULTANTS

30,881.82

21,007.03

42,014.06

45,434.38

46,205.98

ADMIN-LEGAL EXPENSE

9,854.83

2,937.89

5,875.78

9,892.40

10,060.40

ADMIN-MAINT OFFICE BLDG & GRND

1,523.08

634.42

1,268.84

2,826.40

2,874.40

ADMIN-CONTRACT SERVICES

4,756.74

222.75

445.50

1,059.90

1,087.81

ADMIN-JANITORIAL SERVICE & SUP

1,373.03

653.98

1,307.96

1,823.03

1,853.99

ADMIN-STATIONARY & OFFICE SUPP

9,014.13

2,975.42

5,950.84

9,362.45

9,521.45

ADMIN-TELEPHONE

2,190.37

888.19

1,776.38

2,119.80

2,155.80

ADMIN-TRAINING

5,605.40

784.19

1,568.38

7,066.00

7,186.00

ADMIN-DUES/SUBSCRIPTIONS

TOTAL EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES ADMIN -GASOLINE & OIL EXPENSE

EMPLOYEE BENEFITS DENTAL EMPLOYEE BENEFITS VISION

ADMIN - 401 (K) ADMIN-WORKERS COMP INSURANCE

1,843.30

3,619.66

7,239.32

2,473.10

2,515.10

ADMIN-SAFETY EQUIPMENT

877.38

2,237.16

4,474.32

706.60

718.60

ADMIN-HEAT,LIGHT,WATER

133.85

58.14

116.28

176.65

179.65

ADMIN-VEHICLE REPAIRS & MAINT

617.58

1,240.11

2,480.22

1,059.90

1,077.90

4,941.25

2,264.43

4,528.86

5,829.45

7,904.60

210,944.11

113,390.40

226,780.80

298,380.29

281,241.77

ENGINEERING

445,551.85

143,202.77

286,405.54

250,000.00

350,000.00

LEGAL EXPENSE

462,308.82

11,751.66

23,503.32

500,000.00

500,000.00

13,805.39

10,295.13

20,590.26

11,658.90

14,372.00

921,666.06

165,249.56

330,499.12

761,658.90

864,372.00

ADMIN-SERVICE AGREEMENTS TOTAL GENERAL & ADMINISTRATIVE EXPENSES PROFESSIONAL FEES

AUDITING EXPENSE (OUTSIDE) TOTAL PROFESSIONAL FEES

20


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET CANAL OPERATIONS (08)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

MISCELLANEOUS EXPENSES BAD DEBT EXPENSE

6,491.81

-

-

-

-

TOTAL MISCELLANEOUS EXPENSES

6,491.81

-

-

-

-

NON-OPERATING EXPENSES DEPRECIATION

1,413,849.45

787,304.52

1,574,609.04

-

-

TOTAL NON-OPERATING EXPENSES

1,413,849.45

787,304.52

1,574,609.04

-

-

2,502,278.09

291,697.56

1,089,683.40

1,646,000.00

1,820,000.00

82,040.23

8,154.08

16,308.16

32,856.90

34,133.50

2,584,318.32

299,851.64

1,105,991.56

1,678,856.90

1,854,133.50

13,220,923.39

5,565,433.85

10,701,275.57

9,622,896.04

12,234,270.17

CAPITAL IMPROVEMENTS CAPITAL ADMIN-CAPITAL TOTAL CAPITAL IMPROVEMENTS TOTAL EXPENSES OTHER SOURCES CASH USED

1,454,636.04

-

-

-

-

TOTAL OTHER SOURCES

1,454,636.04

-

-

-

-

NET CASH BASIS SOURCES (USES)

(2,725,309.77)

21

(560,041.60)

(690,491.07)

68,730.47

54,985.46


FY2016 Budget Notes –Canal Operations June 26, 2015 1. Operating Revenues – Operating Revenues for FY2016 for Canal Operations are projected to total $12,234,270.17, based on fees collected for the following:  Firm Contract Customers- All Firm Contract customers pay $192.47 per MG with the exception of Pecan Grove MUD, which pays $365.33 per MG. Based on projected water use, the estimated revenue is $11,387,245.83.  Option Water Agreement Customers- All Option Water Contract Customers pay $38.49 per MG. Based on projected water use, the estimated revenue is $372,331.67.  Interruptible Water Agreement Customers- All Interruptible Water Contract Customers pay varying rates based on availability. Based on projected water use, the estimated revenue is $474,692.67. 2. Salaries & Wages – Staffing for FY2016 includes 25.8241 Full Time Employees (FTE’s) as follows:  Canal Operations Staff- Utilizes 22.77 FTE’s for a total cost of $1,467,996.76.  General & Administration Staff- Utilizes 3.0541 FTE’s, allocated by time, to support the management and implementation of the Canal Operations for a total cost of $322,290.98. 3. Professional Fees- Include expenses such as attorneys, auditors, engineers, etc., for a total of $864,372.00. Legal Fee and Auditing are projected to be $500,000.00 and $14,372.00, respectively. Engineering fees are projected to be $350,000.00 for noncapital related engineering and other professional services to support the Canal Operations. 4. Purchased & Contracted Services – Services purchased and contracted from third party providers totaling $5,271,348.82. Included in the total is $4,917,736.82 for expenses related to contract water cost purchases from the Brazos River Authority. Contract water cost purchases includes the additional 30,000 acre feet of interruptible water at a cost of $2,115,000.00 for FY2015. Additionally, $345,112.00 for expenses related to contract mowing, clearing and mechanical services. 5. Supplies, Materials & Utilities – Includes expenses for supplies for: office, employees, facilities, and equipment, in addition to electric, water, gas, telephone and other utilities, totaling $1,030,015.56. The single largest expense is power costs in the amount of $578,313.41. Additionally, $113,000.00 for various permits and $100,000.00 for miscellaneous chemicals-herbicide. 6. Maintenance, Repairs & Parts – Includes expenses for routine maintenance, building and grounds maintenance, and security monitoring, totaling $454,484.05. Also included in the total is $50,000.00 for reservoirs and canals, $132,000.00 for gasoline and oil expense and $76,908.40 for Payment to BRA for per 1988 Canal Purchase Agreement.

22


7. Employee Benefits – Includes expenses for group health insurance, TCDRS retirement, 401(k) retirement savings, and Worker’s compensation insurance for the staff previously noted, totaling $688,386.73. 8. General & Administration Expenses – Includes $281,241.77 for expenses incurred by General & Administration (G&A) to support the work performed by the G&A staff to support the Canal Operations. These costs include such operational expense items as professional fees, purchased & contracted services, supplies, materials, utilities, rentals, maintenance repairs & parts, and employee benefits associated with the support provided by G&A staff previously noted. 9. Capital Improvements – Costs totaling $1,854,133.50. Major projects include:  Brooks Lane Diversion Weir ($500,000.00),  Lateral 10 Land Purchase ($200,000.00),  Pump Set at Briscoe Pump Station ($225,000.00) and  SCADA Improvements ($200,000.00).

23


INDUSTRIAL DIVISION (02)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET INDUSTRIAL DIVISION (02) Ending Balance 8/31/2014 9,523,275.42 721,121.51 10,244,396.93

Actual YTD 2/28/2015 4,851,622.70 5,645.50 4,857,268.20

Annualized FY 2015 9,703,245.40 11,291.00 9,714,536.40

FY 2015 Budget 9,694,851.73 619,984.16 10,314,835.89

Final FY 2016 Budget 15,285,731.23 26,181.44 15,311,912.67

SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

308,602.76 53,960.59 4,820,590.19 1,082,175.33 58,905.71 88,445.15 77,724.67 6,490,404.40

150,583.09 6,644.91 2,883,181.34 524,758.55 32,624.23 45,656.57 43,663.00 3,687,111.69

301,166.18 13,289.82 5,766,362.68 1,049,517.10 65,248.46 91,313.14 87,326.00 7,374,223.38

342,636.38 25,494.60 5,778,176.53 1,213,170.44 81,280.00 94,365.64 127,061.54 7,662,185.13

292,401.57 24,952.00 7,832,055.16 783,835.66 268,509.91 94,446.77 77,335.62 9,373,536.69

NET REVENUES OVER EXPENSES

3,753,992.53

1,170,156.51

2,340,313.02

2,652,650.76

5,938,375.98

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

460,940.23 4,291,273.34 8,507,423.04

546,908.04 2,464,086.64 2,312,500.02

1,093,816.08 3,380,742.90 4,625,000.04

30,857,666.60 28,825,000.00

15,251,386.00 2,724,031.54 12,063,223.00

NET CASH BASIS SOURCES (USES)

7,509,202.00

471,661.85

2,490,754.08

619,984.16

26,181.44

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES

24


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET INDUSTRIAL DIVISION (02) Ending Balance 8/31/2014

Actual YTD 2/28/2015

METERED WATER SALES

9,523,275.42

4,851,622.70

9,703,245.40

9,694,851.73

15,285,731.23

TOTAL OPERATING REVENUES

9,523,275.42

4,851,622.70

9,703,245.40

9,694,851.73

15,285,731.23

697,866.33

1,112.47

2,224.94

602,000.00

2,000.00

23,189.94

4,506.41

9,012.82

17,984.16

24,181.44

65.24

26.62

53.24

721,121.51

5,645.50

11,291.00

619,984.16

26,181.44

OPERATIONS

96,411.33

47,263.23

94,526.46

99,560.00

105,245.56

MAINTENANCE

27,442.55

10,137.10

20,274.20

44,317.40

49,699.24

ADMIN-OFFICE

87,748.83

48,488.32

96,976.64

109,118.44

82,325.40

PAYROLL TAXES

20,946.68

10,739.95

21,479.90

24,348.99

20,779.12

OFFICE MANAGEMENT

76,053.37

33,954.49

67,908.98

65,291.55

34,352.25

308,602.76

150,583.09

301,166.18

342,636.38

292,401.57

4,789,442.16

2,866,838.28

5,733,676.56

5,733,676.53

7,781,171.16

3,613.73

2,062.56

4,125.12

4,500.00

5,000.00

Description

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

OPERTATING REVENUES

OTHER REVENUES OTHER INCOME INTEREST INCOME-GENERAL FUND INTEREST INCOME-GENERAL SWEEP TOTAL OTHER REVENUES

-

-

SALARIES & WAGES

TOTAL SALARIES & WAGES PURCHASED & CONTRACTED SERVICES CONTRACT WATER COST SERVICE AGREEMENTS CONTRACT SERVICE OPERATIONS TOTAL PURCHASED & CONTRACTED SERVICES

27,534.30

14,280.50

28,561.00

40,000.00

45,884.00

4,820,590.19

2,883,181.34

5,766,362.68

5,778,176.53

7,832,055.16

1,024,422.06

492,428.72

984,857.44

1,159,589.79

734,682.06

5,000.00

5,000.00

700.00

700.00

SUPPLIES, MATERIALS & UTILITIES POWER - ELECTRIC MISCELLANEOUS CHEMICALS SUPPLIES OPERATIONS RIGHT OF WAY EASEMENT DATA PROCESSING

14,895.00

-

-

1,267.09

291.79

583.58

1,873.40

-

-

-

1,873.40

12,019.56

9,420.65

18,841.30

9,364.32

14,349.69

RECORDS MANAGEMENT

1,888.30

1,549.39

3,098.78

12,179.00

2,005.64

MANAGEMEMT EXPENSE

491.07

236.59

473.18

750.00

750.00

CONTRIBUTIONS/DONATIONS

132.70

-

-

-

-

INSURANCE EXPENSE

15,131.09

9,130.98

18,261.96

18,387.33

13,874.87

JANITORIAL - SUPPLIES

136.40

-

-

100.00

100.00

STATIONERY & OFFICE SUPPLIES

653.57

69.05

138.10

1,000.00

500.00

TELEPHONE

999.19

198.73

397.46

1,100.00

1,100.00

DUES/SUBSCRIPTIONS

250.00

500.00

TRAINING

6,351.39

7,924.30

15,848.60

2,000.00

5,000.00

SAFETY EQUIPMENT

1,914.51

3,258.35

6,516.70

3,000.00

3,500.00

1,082,175.33

524,758.55

1,049,517.10

1,213,170.44

783,835.66

TOTAL SUPPLIES, MATERIALS & UTILITIES

-

25

-

400.00


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET INDUSTRIAL DIVISION (02)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

MAINTENANCE, REPAIRS & PARTS SHOP SUPPLIES

326.44

90.21

180.42

100.00

100.00

13,121.00

16,678.88

33,357.76

22,000.00

22,000.00

BUILDING - PUMP STATION

3,236.73

2,806.44

5,612.88

3,000.00

3,000.00

VEHICLES - REPAIRS & MAINT

5,366.77

1,738.74

3,477.48

3,200.00

3,000.00

RESERVOIRS & CANALS

EQUIPMENT - HEAVY

-

-

-

EQUIPMENT - LIGHT

118.31

143.00

286.00

1,000.00

1,000.00

35.99

59.98

119.96

5,000.00

1,000.00

MECHANICAL

3,385.39

1,335.87

2,671.74

5,000.00

5,000.00

ELECTRICAL

7,925.66

2,774.65

5,549.30

11,000.00

10,000.00

1,000.00

1,000.00

GROUNDS - MAINTENANCE

598.13

PIPING (DISTRIBUTION)

75.19

1,788.22

3,576.44

6,000.00

6,000.00

10,418.68

259.17

518.34

10,000.00

10,000.00

-

-

PAINT & INSULATION

27.29

-

-

PIPING (PUMP STATION) INSTRUMENTS

-

-

-

RADIO/COMMUNICATIONS

3,603.41

1,157.59

2,315.18

1,980.00

MAINTENANCE - TOOLS

3,078.40

1,044.07

2,088.14

3,000.00

RENTAL - EQUIPMENT OFFICE EQUIPMENT GASOLINE & OIL EXPENSE TOTAL MAINTENANCE, REPAIRS & PARTS

-

-

-

-

-

-

250.00 2,159.91 3,000.00 192,000.00

1,000.00

1,000.00

7,588.32

2,747.41

5,494.82

8,000.00

8,000.00

58,905.71

32,624.23

65,248.46

81,280.00

268,509.91

41,367.72

22,461.50

44,923.00

44,160.76

61,321.04

2,363.91

1,209.50

2,419.00

2,523.51

2,057.68

EMPLOYEE BENEFITS EMPLOYEE BENEFITS - HEALTH INS EMPLOYEE BENEFITS DENTAL EMPLOYEE BENEFITS VISION

618.32

319.98

639.96

660.07

690.00

EMPLOYEE BENEFITS - LIFE INS

3,146.26

1,202.05

2,404.10

1,903.44

1,092.66

EMPLOYEE BENEFITS - TC&DRS

29,879.36

14,194.35

28,388.70

31,433.80

16,412.05

EMPLOYEE BENEFITS-401(K)

7,812.48

3,609.57

7,219.14

8,366.76

7,571.88

WORKERS COMPENSATION INSURANCE

3,257.10

2,659.62

5,319.24

5,317.30

5,301.44

88,445.15

45,656.57

91,313.14

94,365.64

94,446.77

95.31

42.23

84.46

681.00

494.00

ADMIN-DATA PROCESSING

4,291.00

3,850.13

7,700.26

23,514.25

9,933.35

ADMIN-DIRECTOR'S EXPENSE

6,545.31

1,953.87

3,907.74

9,152.64

10,077.60

ADMIN-MANAGEMENT EXPENSE

4,946.07

2,927.00

5,854.00

5,856.60

4,248.40

TOTAL EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES ADMIN -GASOLINE & OIL EXPENSE

ADMIN-EMPL BENEFIT HEALTH INS

13,623.16

8,159.84

16,319.68

17,543.44

14,993.41

ADMIN EMPLOYEE BENEFITS DENTAL

947.65

536.43

1,072.86

1,220.35

587.82

EMPLOYEE BENEFITS VISION

238.23

136.93

273.86

306.78

199.07

26


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET INDUSTRIAL DIVISION (02)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

ADMIN-EMPL BENEFIT LIFE INS

1,377.79

648.33

1,296.66

992.98

444.65

ADMIN-EMPL BENEFIT TC & DRS

14,755.57

7,781.29

15,562.58

16,398.26

7,137.61

3,506.28

1,939.37

3,878.74

16,398.26

3,293.02

41.54

83.08

ADMIN - 401 (K) ADMIN-INSURANCE EXPENSE ADMIN-WORKERS COMP INSURANCE

-

-

-

241.60

183.48

366.96

366.77

259.67

ADMIN-CONSULTANTS

11,326.76

8,098.34

16,196.68

17,515.32

12,705.68

ADMIN-LEGAL EXPENSE

3,614.56

1,132.60

2,265.20

3,813.60

2,766.40

ADMIN-MAINT OFFICE BLDG & GRND

556.82

244.58

489.16

1,089.60

790.40

1,744.69

85.86

171.72

408.60

299.13

503.60

252.12

504.24

702.79

509.81

3,400.26

1,389.93

2,779.86

3,609.30

2,618.20

803.38

341.04

682.08

817.20

592.80

2,069.38

300.96

601.92

2,724.00

1,976.00

ADMIN-DUES/SUBSCRIPTIONS

676.09

1,262.59

2,525.18

953.40

691.60

ADMIN-SAFETY EQUIPMENT

372.59

854.39

1,708.78

272.40

197.60

ADMIN-HEAT,LIGHT,WATER

49.11

22.42

44.84

68.10

49.40

ADMIN-CONTRACT SERVICES ADMIN-JANITORIAL SERVICE & SUP ADMIN-STATIONARY & OFFICE SUPP ADMIN-TELEPHONE ADMIN-TRAINING

ADMIN-VEHICLE REPAIRS & MAINT ADMIN-SERVICE AGREEMENTS TOTAL GENERAL & ADMINISTRATIVE EXPENSES

227.04

610.41

1,220.82

408.60

296.40

1,812.42

867.32

1,734.64

2,247.30

2,173.60

77,724.67

43,663.00

87,326.00

127,061.54

77,335.62

16,000.00

16,000.00

PROFESSIONAL FEES ENGINEERING

15,883.92

LEGAL EXPENSE

33,013.17

2,609.14

5,218.28

5,000.00

5,000.00

5,063.50

4,035.77

8,071.54

4,494.60

3,952.00

53,960.59

6,644.91

13,289.82

25,494.60

24,952.00

DEPRECIATION

460,940.23

546,908.04

1,093,816.08

-

-

TOTAL NON-OPERATING EXPENSES

460,940.23

546,908.04

1,093,816.08

-

-

4,261,054.76

2,461,206.81

3,373,318.43

30,845,000.00

15,242,000.00

30,218.58

2,879.83

7,424.47

12,666.60

9,386.00

4,291,273.34

2,464,086.64

3,380,742.90

30,857,666.60

15,251,386.00

AUDITING EXPENSE (OUTSIDE) TOTAL PROFESSIONAL FEES

-

-

NON-OPERATING EXPENSES

CAPITAL IMPROVEMENTS CAPITAL ADMIN-CAPITAL TOTAL CAPITAL IMPROVEMENTS OTHER USES PROPOSED BOND PAYMENT

-

-

-

-

2,724,031.54

TOTAL OTHER USES

-

-

-

-

2,724,031.54

TOTAL EXPENSES

11,242,617.97

6,698,106.37

27

11,848,782.36

38,519,851.73

27,348,954.23


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET INDUSTRIAL DIVISION (02) Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

BOND PROCEEDS USED

-

-

-

BOND FUNDS COLLECTED FY2014

-

-

-

Description

Final FY 2016 Budget

FY 2015 Budget

OTHER SOURCES 24,200,000.00 -

11,165,000.00 98,223.00

CASH USED

8,507,423.04

2,312,500.02

4,625,000.04

4,625,000.00

800,000.00

TOTAL OTHER SOURCES

8,507,423.04

2,312,500.02

4,625,000.04

28,825,000.00

12,063,223.00

NET CASH BASIS SOURCES (USES)

7,509,202.00

471,661.85

2,490,754.08

619,984.16

26,181.44

28


FY2016 Budget Notes –Industrial Operations June 26, 2015 1. Operating Revenues - Operating Revenues for Industrial totals $15,285,731.23 and are based on fees collected from Industrial participants for the following:        

GBR is contracted for 28.600 MGD with a revenue total of $4,946,556.50; Union Carbide is contracted for 8.542 MGD with a revenue total of $2,148,913.93; Eastman Chemical is contracted for 8.542 MGD with a revenue total of $1,385,040.20; Valero is contracted for 6.510 MGD with a revenue total of $1,069,542.88; Marathon Petroleum is contracted for 4.000 NGD with a revenue total of $706,497.90; Texas City is contracted for 0.019 MGD with a revenue total of $3,013.10; Water Treatment Plant is contracted for 49.700 MGD with a revenue total of $4,927,550.40; Ashland is contracted for 1.000 MGD with a revenue total of $98,616.28.

2. Salaries & Wages – Staffing for FY2016 includes 3.8898 Full Time Equivalents (FTEs) as follows:  Industrial Operations Staff – utilize 3.05 FTEs (Operations, Maintenance & Office Management) at a total cost of $203,778.28.  General & Administration staff – by allocated time, utilizes 0.8645 FTEs to support the management and implementation of the Industrial Operations for a total cost of $88,623.29. 3. Professional Fees – Professional Fees for FY2016 total $24,952.00, including the following highlighted expenses:  Legal Services & Auditing - $5,000.00 & $3,952.00 respectively  Engineering - $16,000.00 for non-capital related engineering and other professional services to support the Industrial Operations. 4. Purchased & Contracted Services – Services purchased and contracted from third party providers totaling $7,832,055.16. Included in the total is $7,781,171.16 for expenses related to contract water cost purchases from the Canal A & B System. Additionally, $45,884.00 for expenses related to contract mowing and mechanical services. 5. Supplies, Materials & Utilities – Includes expenses for supplies for: office, employees, facilities, and equipment, in addition to electric, water, gas, telephone and other utilities, totaling $783,835.66. Included in the total is $734,682.06 for expenses for electricity. Additionally, $14,349.69 for expenses for data processing. 6. Maintenance, Repairs & Parts – Includes expenses for routine maintenance, building and grounds maintenance, and security monitoring, totaling $268,509.91. Included in the

29


total is $192,000.00 for Rental Equipment related annual generator rental expenses and $22,000.00 for expenses related to Reservoirs and Canals. 7. Employee Benefits – Includes $94,446.77 for group health insurance, TCDRS retirement, 401(k) retirement savings, and Worker’s Compensation expenses for the staff previously identified. 8. General & Administration Expenses – Includes $77,335.62 for expenses incurred by General & Administration (G&A) to support the work performed by the staff within G&A noted above who support the Industrial Operations. These costs include such operational expense items as professional fees, purchased & contracted services, supplies, materials, utilities, maintenance repairs & parts, and employee benefits associated with the support provided by G&A staff previously noted. 9. Capital Improvements – Costs totaling $15,251,386.00. Major projects include:  Drainage Improvements East Levee ($600,000.00),  Reservoir Intake & Discharge Pipe and Gate Improvements ($3,220,000.00),  Industrial Pump Station ($7,945,000.00-anticipated capital expenditure for year 1 of this project),  Rehabilitate Pipes, Gates and Meters from Main Canal to By-Pass Canal ($180,000.00),  Canal Levee Improvements ($200,000.00) and  Meter Installation ($125,000.00) 10. Bond Principal – Payment of $2,724,031.51 for the Reservoir Intake & Discharge Pipe and Gate Improvements ($9,200,000.00) and Industrial Pump Station ($22,700,000.00). 11. Cash Used-Utilized $800,000.00 from FY2015 carryforward of cash funds.

30


WATER TREATMENT PLANT OPERATIONS (06)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET WATER TREATMENT PLANT (06)

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES

Ending Balance 8/31/2014 9,975,531.89 17,660.65 9,993,192.54

Actual YTD 2/28/2015 5,237,213.97 4,504.37 5,241,718.34

Annualized FY 2015 10,474,427.94 9,008.74 10,483,436.68

FY 2015 Budget 10,474,427.85 120,905.92 10,595,333.77

Final FY 2016 Budget 14,439,832.95 17,840.35 14,457,673.30

SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

1,426,219.08 85,826.22 2,631,979.26 2,524,517.66 283,149.69 457,475.01 196,675.96 7,605,842.88

672,074.37 27,956.48 1,656,564.46 1,139,362.13 117,249.39 236,401.69 107,483.95 3,957,092.47

1,344,148.74 55,912.96 3,313,128.92 2,273,143.48 234,498.78 472,803.38 214,967.90 7,908,604.16

1,543,903.77 214,574.80 3,263,906.47 3,679,646.82 362,762.22 544,991.24 283,431.73 9,893,217.05

1,693,207.64 118,108.00 5,027,882.44 2,854,007.37 456,901.41 623,992.18 256,506.91 11,030,605.96

NET REVENUES OVER EXPENSES

2,387,349.66

1,284,625.87

2,574,832.52

702,116.72

3,427,067.34

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

1,417,484.50 3,054,579.95 1,942,667.04

1,075,952.10 679,812.69 1,501,999.98

2,151,904.20 1,533,031.64 3,003,999.96

3,585,210.80 3,004,000.00

5,434,631.50 574,595.49 2,600,000.00

1,030,861.06

1,893,896.64

120,905.92

17,840.35

NET CASH BASIS SOURCES (USES)

(142,047.75)

31


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET WATER TREATMENT PLANT OPERATIONS (06) Ending Balance 8/31/2014

Actual YTD 2/28/2015

METERED WATER SALES

9,975,531.89

TOTAL OPERATING REVENUES

Final FY 2016 Budget

Annualized FY 2015

FY 2015 Budget

5,237,213.97

10,474,427.94

10,474,427.85

14,439,832.95

9,975,531.89

5,237,213.97

10,474,427.94

10,474,427.85

14,439,832.95

3,065.35

1,238.89

2,477.78

111,000.00

1,000.00

14,542.99

3,229.57

6,459.14

9,905.92

16,840.35

52.31

35.91

71.82

17,660.65

4,504.37

9,008.74

120,905.92

17,840.35

OPERATIONS

604,667.85

297,077.91

594,155.82

646,479.09

596,336.03

MAINTENANCE

267,035.31

109,088.74

218,177.48

379,329.74

378,315.43

ADMIN-OFFICE

221,006.45

119,380.91

238,761.82

268,870.41

273,057.02

PAYROLL TAXES

98,069.66

47,009.75

94,019.50

109,715.41

120,325.49

235,439.81

99,517.06

199,034.12

139,509.12

325,173.68

1,426,219.08

672,074.37

1,344,148.74

1,543,903.77

1,693,207.64

2,538,898.43

1,584,453.24

3,168,906.48

3,168,906.47

4,927,550.44

22,580.32

9,749.00

19,498.00

30,000.00

25,000.00

Description OPERTATING REVENUES

OTHER REVENUES OTHER INCOME INTEREST INCOME-GENERAL FUND INTEREST INCOME-GENERAL SWEEP TOTAL OTHER REVENUES

-

-

SALARIES & WAGES

OFFICE MANAGEMENT TOTAL SALARIES & WAGES PURCHASED & CONTRACTED SERVICES CONTRACT WATER COST SERVICE AGREEMENTS CONTRACT SERVICE OPERATIONS

70,500.51

62,362.22

124,724.44

65,000.00

75,332.00

2,631,979.26

1,656,564.46

3,313,128.92

3,263,906.47

5,027,882.44

POWER - ELECTRIC

820,183.18

514,856.91

1,029,713.82

1,150,566.34

820,183.18

PHOSPHATE

104,068.16

36,392.32

72,784.64

130,000.00

130,000.00

CHLORINE

103,905.30

41,585.00

83,170.00

130,000.00

130,000.00

CATIONIC POLYMER

331,509.86

124,684.36

249,368.72

360,000.00

356,000.00

POWDERED ACTIVATED CARBON

79,040.00

37,200.00

74,400.00

180,000.00

180,000.00

GRANULAR ACTIVIATED CARBON

135,078.00

160,000.00

160,000.00

TOTAL PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES

-

-

FLUORIDE

43,874.59

15,560.27

31,120.54

60,000.00

60,000.00

AMMONIA

73,481.49

32,796.40

65,592.80

80,000.00

80,000.00

3,000.00

4,000.00

MISCELLANEOUS CHEMICALS

3,525.34

-

-

COPPER SULFATE

159,000.00

45,725.00

91,450.00

200,000.00

190,000.00

FERRIC SULFATE

152,956.65

51,822.65

103,645.30

150,000.00

160,000.00

SODIUM CHLORITE

182,644.48

68,617.25

137,234.50

190,000.00

190,000.00

5,053.22

8,837.58

17,675.16

3,000.00

6,000.00

72,378.79

41,671.53

83,343.06

80,000.00

92,000.00

3,504.97

3,194.01

6,388.02

4,000.00

6,500.00

SUPPLIES OPERATIONS LAB SUPPLIES LABORATORY GASES

32


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET WATER TREATMENT PLANT OPERATIONS (06)

Description RIGHT OF WAY EASEMENTS SEDIMENT PUBLIC COMMUNICATIONS DATA PROCESSING

Ending Balance 8/31/2014

Actual YTD 2/28/2015

754.65

-

53,409.65

42,381.21

-

-

14,459.84

9,569.16

RECORDS MANAGEMENT

5,103.53

MANAGEMEMT EXPENSE

10,610.65

CONTRIBUTIONS/DONATIONS

27,831.30

INSURANCE EXPENSE

38,873.88

22,498.98

JANITORIAL - SUPPLIES

5,207.99

STATIONERY & OFFICE SUPPLIES TELEPHONE DUES/SUBSCRIPTIONS

Annualized FY 2015 84,762.42 -

Final FY 2016 Budget

FY 2015 Budget 600,000.00 -

754.65 85,000.00 -

19,138.32

31,964.32

45,797.04

3,817.73

7,635.46

30,009.35

6,652.31

6,290.77

12,581.54

7,000.00

8,000.00

28,000.00

28,000.00

44,997.96

45,306.81

46,020.19

2,211.95

4,423.90

5,500.00

6,000.00

7,652.35

874.95

1,749.90

8,600.00

8,000.00

5,941.46

2,631.90

5,263.80

5,500.00

6,000.00

2,109.00

196.00

392.00

1,500.00

2,500.00

100.00

100.00

200.00

200.00

100.00

TRAINING

55,989.26

13,790.39

22,000.00

22,000.00

25,000.00

SAFETY EQUIPMENT

25,008.22

11,849.11

23,698.22

12,000.00

20,000.00

1,261.85

206.70

413.40

1,500.00

1,500.00

2,524,517.66

1,139,362.13

2,273,143.48

3,679,646.82

2,854,007.37

3,575.67

2,619.18

5,238.36

5,000.00

5,000.00

TNRCC ASSESSMENT

HEAT, LIGHT & WATER TOTAL SUPPLIES, MATERIALS & UTILITIES

-

-

MAINTENANCE, REPAIRS & PARTS SHOP SUPPLIES RESERVOIRS & CANALS

-

-

-

-

-

BUILDINGS - MAINTENANCE

30,798.99

7,554.35

15,108.70

30,000.00

30,000.00

VEHICLES - REPAIRS & MAINT

8,028.83

1,899.90

3,799.80

10,000.00

10,000.00

EQUIPMENT - LIGHT - REPAIRS &

1,062.52

312.22

624.44

2,500.00

5,000.00

GROUNDS - MAINTENANCE

1,249.49

3,173.91

6,347.82

12,000.00

10,000.00

101,106.00

29,379.62

58,759.24

120,000.00

120,000.00

35,989.91

13,399.59

26,799.18

50,000.00

50,000.00

MECHANICAL ELECTRICAL PIPE - MAINTENANCE

1,000.00

1,458.45

2,916.90

3,000.00

3,000.00

PIPING (DISTRIBUTION)

9,090.97

17,967.77

35,935.54

10,000.00

9,000.00

52,731.26

20,423.57

40,847.14

53,000.00

53,000.00

257.83

177.62

355.24

5,000.00

5,000.00

-

-

-

12,000.00

8,000.00

INSTRUMENTS PAINT & INSULATION ROAD REPAIRS RADIO/COMMUNICATIONS MAINT - TOOLS

9,143.93

4,588.16

9,176.32

9,262.22

11,901.41

12,832.78

5,638.25

11,276.50

17,000.00

17,000.00

RENTAL - EQUIPMENT OFFICE EQUIPMENT GASOLINE & OIL EXPENSE TOTAL MAINTENANCE, REPAIRS & PARTS

-

-

-

96,000.00

1,000.00

1,000.00

16,281.51

8,656.80

17,313.60

23,000.00

23,000.00

283,149.69

117,249.39

234,498.78

362,762.22

456,901.41

33

-

-


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET WATER TREATMENT PLANT OPERATIONS (06)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

FY 2015 Budget

Final FY 2016 Budget

EMPLOYEE BENEFITS EMPLOYEE BENEFITS - HEALTH INS

200,032.72

109,628.93

219,257.86

257,045.44

400,355.51

EMPLOYEE BENEFITS DENTAL

11,780.69

6,149.73

12,299.46

15,138.39

13,033.29

EMPLOYEE BENEFITS VISION

2,854.65

1,471.77

2,943.54

3,668.27

4,229.61

EMPLOYEE BENEFITS - LIFE INS

17,150.89

6,672.35

13,344.70

10,604.39

7,721.10

EMPLOYEE BENEFITS - TC&DRS

163,544.54

77,345.35

154,690.70

175,123.34

112,694.84

EMPLOYEE BENEFITS-401(K)

40,087.25

17,453.06

34,906.12

46,612.72

51,993.01

WORKERS COMPENSATION INSURANCE

22,024.27

17,680.50

35,361.00

36,798.69

33,964.82

457,475.01

236,401.69

472,803.38

544,991.24

623,992.18

260.74

104.06

208.12

1,678.00

1,638.50

ADMIN-DATA PROCESSING

10,669.31

9,488.04

18,976.08

57,939.66

32,946.96

ADMIN-DIRECTOR'S EXPENSE

16,618.36

4,813.72

9,627.44

22,552.32

33,425.40

ADMIN-MANAGEMENT EXPENSE

12,573.96

7,329.12

14,658.24

14,430.80

14,091.10

ADMIN-EMPL BENEFIT HEALTH INS

34,503.52

20,074.17

40,148.34

43,228.64

49,730.17

2,400.12

1,320.51

2,641.02

3,007.05

1,949.69

602.32

336.65

673.30

754.63

660.26

TOTAL EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES ADMIN -GASOLINE & OIL EXPENSE

ADMIN EMPLOYEE BENEFITS DENTAL EMPLOYEE BENEFITS VISION ADMIN-EMPL BENEFIT LIFE INS

3,474.97

1,595.76

3,191.52

2,446.72

1,474.82

ADMIN-EMPL BENEFIT TC & DRS

37,275.65

19,416.70

38,833.40

40,405.69

23,674.04

8,831.18

4,774.96

9,549.92

10,754.82

10,922.28

102.36

204.72

ADMIN - 401 (K) ADMIN-INSURANCE EXPENSE ADMIN-WORKERS COMP INSURANCE

-

-

-

623.97

452.04

904.08

903.73

861.28

ADMIN-CONSULTANTS

28,705.28

19,954.63

39,909.26

43,158.16

42,142.22

ADMIN-LEGAL EXPENSE

9,160.27

2,790.69

5,581.38

9,396.80

9,175.60

ADMIN-MAINT OFFICE BLDG & GRND

1,415.83

602.62

1,205.24

2,684.80

2,621.60

ADMIN-CONTRACT SERVICES

4,421.53

211.59

423.18

1,006.80

992.14

ADMIN-JANITORIAL SERVICE & SUP

1,276.30

621.22

1,242.44

1,731.71

1,690.94

ADMIN-STATIONARY & OFFICE SUPP

8,387.61

2,988.33

5,976.66

8,893.40

8,684.05

ADMIN-TELEPHONE

2,436.53

842.18

1,684.36

2,013.60

1,966.20

ADMIN-TRAINING

5,211.83

743.41

1,486.82

6,712.00

6,554.00

ADMIN-DUES/SUBSCRIPTIONS

1,713.44

3,438.41

6,876.82

2,349.20

2,293.90

ADMIN-SAFETY EQUIPMENT

821.23

2,105.14

4,210.28

671.20

655.40

ADMIN-HEAT,LIGHT,WATER

124.43

55.24

110.48

167.80

163.85

ADMIN-VEHICLE REPAIRS & MAINT

574.65

1,177.45

2,354.90

1,006.80

983.10

4,592.93

2,144.95

4,289.90

5,537.40

7,209.40

196,675.96

107,483.95

214,967.90

283,431.73

256,506.91

ADMIN-SERVICE AGREEMENTS TOTAL GENERAL & ADMINISTRATIVE EXPENSES

34


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET WATER TREATMENT PLANT OPERATIONS (06)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

FY 2015 Budget

Final FY 2016 Budget

PROFESSIONAL FEES ENGINEERING

68,276.85

14,425.00

28,850.00

200,000.00

100,000.00

4,717.00

3,679.30

7,358.60

3,500.00

5,000.00

AUDITING EXPENSE (OUTSIDE)

12,832.37

9,852.18

19,704.36

11,074.80

13,108.00

TOTAL PROFESSIONAL FEES

85,826.22

27,956.48

55,912.96

214,574.80

118,108.00

DEPRECIATION

1,417,484.50

1,075,952.10

2,151,904.20

-

-

TOTAL NON-OPERATING EXPENSES

1,417,484.50

1,075,952.10

2,151,904.20

-

-

2,978,321.97

672,214.60

1,514,189.84

3,554,000.00

5,403,500.00

76,257.98

7,598.09

18,841.80

31,210.80

31,131.50

3,054,579.95

679,812.69

1,533,031.64

3,585,210.80

5,434,631.50

LEGAL EXPENSE

NON-OPERATING EXPENSES

CAPITAL IMPROVEMENTS CAPITAL ADMIN-CAPITAL TOTAL CAPITAL IMPROVEMENTS OTHER USES PROPOSED 5 YR NOTE @ 4.00%

-

-

-

-

574,595.49

TOTAL OTHER USES

-

-

-

-

574,595.49

TOTAL EXPENSES

12,077,907.33

5,712,857.26

11,593,540.00

13,478,427.85

17,039,832.95

OTHER SOURCES NOTE PROCEEDS USED

-

-

-

-

2,600,000.00

CASH USED

1,942,667.04

1,501,999.98

3,003,999.96

3,004,000.00

TOTAL OTHER SOURCES

1,942,667.04

1,501,999.98

3,003,999.96

3,004,000.00

2,600,000.00

1,030,861.06

1,893,896.64

120,905.92

17,840.35

NET CASH BASIS SOURCES (USES)

(142,047.75)

35

-


FY2016 Budget Notes – Thomas S. Mackey Water Treatment Plant June 26, 2015 1. Operating Revenues - Operating Revenues for the Water Treatment Plant (WTP) are projected to be $14,439,832.95 based on fees collected from WTP participants for the following:  Mainland Customer Group – Based on water use, the estimated revenue is $6,793,925.61. Estimated revenue by customer is as follows: o Texas City ($3,019,304.05) o La Marque ($848,210.58) o WCID #1 ($968,350.18) o Bacliff ($311,273.40) o Bayview ($89,529.98) o WCID #12 ($324,594.93) o San Leon ($399,768.52) o League City ($832,893.97)  South Project Customer Group – Based on water use, the estimated revenue is $7,645,907.34. Estimated revenue by customer is as follows: o Galveston ($6,457,617.62) o Hitchcock ($390,204.27) o WCID #8 ($266,463.04) o MUD #12 ($136,474.61) o La Marque ($130,018.73) o FWSD #6 ($100,271.80) o Texas City ($50,322.60) o WCID #1 ($114,534.66) 2. Salaries & Wages – Staff salaries for FY2016 includes 21.3855 Full Time Equivalents (FTEs) as follows:  WTP Operations Staff – utilizes 18.60 FTEs for a total cost of $1,399,261.76, which is a 2.0529 FTE increase from FY2015 due to the addition of (1) GIS and (2) Operator/Maintenance positions.  General & Administration staff – by allocated time, utilizes 2.7855 FTEs to support the management and implementation of the WTP Operations for a total cost of $293,945.88. 3. Professional Fees – Include expenses such as attorneys, auditors, engineers, etc., for a total of $118,108.00. Legal Fee and Auditing are projected to be $5,000.00 and $13,108.00, respectively. Engineering fees are projected to be $100,000.00 for noncapital related engineering and other professional services to support the WTP Operations. 4. Purchased & Contracted Services – Services purchased and contracted from third party providers totaling $5,027,882.44. Included in the total is $4,927,550.44 for expenses related to contract water cost purchases from the Texas City Industrial Operations. Additionally, $75,332.00 for expenses related to contract mowing and mechanical services.

36


5. Supplies, Materials & Utilities – Includes expenses for supplies for: office, employees, facilities, and equipment, in addition to electric, water, gas, telephone and other utilities, totaling $2,854,007.37. The single largest expense is power costs in the amount of $820,183.18. Other large expenses are associated with the various chemicals needed to treat the water for consumption, which range in cost from $60,000.00 to $356,000.00 annually. 6. Maintenance, Repairs & Parts – Includes expenses for routine maintenance, building and grounds maintenance, and security monitoring, totaling $456,901.41. Also included in the total is $96,000.00 for rental equipment related to annual generator rental expenses, $120,000.00 for mechanical repairs, and $53,000.00 for instruments. 7. Employee Benefits – Includes expenses for group health insurance, TCDRS retirement, 401(k) retirement savings, and Worker’s compensation insurance for the staff previously noted, totaling $623,992.18. 8. General & Administration Expenses – Includes $256,506.91 for expenses incurred by General & Administration (G&A) to support the work performed by the G&A staff to support the WTP Operations. These costs include such operational expense items as professional fees, purchased & contracted services, supplies, materials, utilities, rentals, maintenance repairs & parts, and employee benefits associated with the support provided by G&A staff previously noted. 9. Capital Improvements – Costs totaling $5,434,631.50. Major projects include:  Powdered Activated Carbon (PAC) Feed System Replacement ($450,000.00),  Low Lift Pump Station ($125,000.00),  Piping Refurbishments ($150,000.00) and  Additionally, the Authority is planning to issue $2,600,000.00 of bank debt with a 5 year term at 4.00% for two capital projects: Distribution Pump Station ($1,100,000.00) and Sludge Management Fields ($1,500,000.00). 10. Debt Service – Payment of $574,595.49 for anticipated debt issued for the Distribution Pump Station ($1,100,000.00) and Sludge Management Fields ($1,500,000.00). This debt service is anticipated to be repaid on a 5 year term at 4.00%.

37


1997 GALVESTON PROJECTS (12)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET 1997 GALVESTON PROJECTS (12) Ending Balance 8/31/2014 40,613.40 640,789.65 681,403.05

Actual YTD 2/28/2015 26,405.70 407,457.54 433,863.24

Annualized FY 2015 52,811.40 814,915.08 867,726.48

FY 2015 Budget 52,811.39 813,949.04 866,760.43

Final FY 2016 Budget 312,166.00 813,635.39 1,125,801.40

26,733.72 352.51 1,531.26 3,300.45 8,420.37 5,308.33 45,646.64

13,727.91 291.88 0.04 850.59 1,216.90 4,818.55 3,078.85 23,984.72

27,455.82 583.76 0.08 1,701.18 2,433.80 9,637.10 6,157.70 47,969.44

28,228.02 320.10 2,522.27 3,550.00 9,096.75 8,192.15 51,909.29

34,397.72 440.00 2,138.47 3,555.82 11,978.76 8,610.24 61,121.00

NET REVENUES OVER EXPENSES

635,756.41

409,878.52

819,757.04

814,851.14

1,064,680.39

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

840,320.94 41,522.89 818,883.34 -

447,462.78 205.22 51,513.00 -

894,925.56 410.44 828,026.00 -

902.10 832,276.04 -

251,045.00 815,302.08 -

(89,302.48)

(903,604.96)

(18,327.00)

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

NET CASH BASIS SOURCES (USES)

(1,064,970.76)

38

(1,666.69)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET 1997 GALVESTON PROJECTS (12)

Description

Ending Balance 8/31/2013

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

OPERTATING REVENUES METERED WATER SALES

56,703.84

40,613.40

26,405.70

52,811.40

52,811.39

312,166.00

TOTAL OPERATING REVENUES

56,703.84

40,613.40

26,405.70

52,811.40

52,811.39

312,166.00

819,567.24

637,742.83

406,377.12

812,754.24

812,754.22

811,825.28

28.16

1.94

557.62

144.79

OTHER REVENUES BOND PAYMENT REVENUE OTHER INCOME INTEREST INCOME GENERAL FUND INTEREST INCOME-SWEEP INTEREST INCOME DEBT SERVICE INTEREST INCOME RESERVE TOTAL OTHER REVENUES

4.79 1,078.05

-

-

-

-

20.53

41.06

-

-

-

-

-

-

-

825.12

23.10

46.20

-

902.92

2,046.53

2,074.97

1,036.79

2,073.58

1,194.82

907.20

823,282.39

640,789.65

407,457.54

814,915.08

813,949.04

813,635.39

16,220.35

16,274.04

7,842.75

15,685.50

15,839.08

19,352.28

SALARIES & WAGES OPERATIONS MAINTENANCE

442.03

ADMIN-OFFICE

16,758.42

6,214.54

3,457.98

6,915.96

7,771.28

9,165.78

PAYROLL TAXES

2,416.66

1,805.16

966.50

1,933.00

2,005.98

2,444.43

OFFICE MANAGEMENT

1,847.37

2,439.98

1,460.68

2,921.36

2,611.68

3,435.22

37,684.83

26,733.72

13,727.91

27,455.82

28,228.02

34,397.72

TOTAL SALARIES & WAGES PURCHASED & CONTRACTED SERVICES SERVICE AGREEMENTS

-

-

0.04

0.08

-

-

TOTAL PURCHASED & CONTRACTED SERVICES

-

-

0.04

0.08

-

-

DATA PROCESSING

109.09

282.61

43.41

86.82

240.38

265.40

RECORDS MANAGEMENT

565.35

128.07

110.35

220.70

867.37

223.30

MANAGEMEMT EXPENSE

54.69

20.23

-

-

-

-

CONTRIBUTIONS/DONATIONS

41.25

9.00

-

-

-

-

2,873.96

1,024.67

SUPPLIES, MATERIALS & UTILITIES

INSURANCE EXPENSE

650.28

1,300.56

1,309.52

1,544.77

JANITORIAL SERVICES & SUPPLIES

-

0.94

-

-

-

-

STATIONERY & OFFICE SUPPLIES

21.05

2.38

0.33

0.66

-

-

TRAINING SAFETY EQUIPMENT TOTAL SUPPLIES, MATERIALS & UTILITIES

6.80

14.47

12.38

24.76

30.00

30.00

272.17

48.89

33.84

67.68

75.00

75.00

3,944.36

1,531.26

850.59

1,701.18

2,522.27

2,138.47

39


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET 1997 GALVESTON PROJECTS (12)

Description

Ending Balance 8/31/2013

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

MAINTENANCE, REPAIRS & PARTS VEHICLES - REPAIRS & MAINT

-

PIPING (DISTRIBUTION)

-

INSTRUMENTS

-

1.30

2.60

976.00

1,952.00

-

198.00

396.00

-

500.00

302.20

238.28

41.55

83.10

50.00

55.82

2.09

0.05

0.10

-

-

302.20

3,300.45

1,216.90

2,433.80

3,550.00

3,555.82

3,699.79

4,050.38

2,553.37

5,106.74

4,547.12

7,950.75

EMPLOYEE BENEFITS DENTAL

97.84

222.11

129.43

258.86

249.35

260.12

EMPLOYEE BENEFITS VISION

26.28

57.44

33.82

67.64

64.48

88.27

EMPLOYEE BENEFITS - LIFE INS

265.44

292.69

127.81

255.62

167.90

136.13

EMPLOYEE BENEFITS - TC&DRS

RADIO/COMMUNICATIONS GASOLINE & OIL EXPENSE TOTAL MAINTENANCE, REPAIRS & PARTS

3,060.08

-

3,500.00

3,000.00

EMPLOYEE BENEFITS EMPLOYEE BENEFITS - HEALTH INS

2,907.13

2,709.66

1,350.18

2,700.36

2,772.77

1,975.68

EMPLOYEE BENEFITS-401(K)

702.89

728.31

345.30

690.60

738.03

911.50

WORKERS COMPENSATION INSURANCE

452.89

359.78

278.64

557.28

557.10

656.32

8,152.26

8,420.37

4,818.55

9,637.10

9,096.75

11,978.76

TOTAL EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES

24.24

6.97

3.01

6.02

48.50

55.00

ADMIN-DATA PROCESSING

ADMIN -GASOLINE & OIL EXPENSE

1,097.96

287.40

274.14

548.28

1,674.66

1,105.94

ADMIN-DIRECTOR'S EXPENSE

1,016.75

446.94

139.50

279.00

651.84

1,122.00

936.62

334.56

205.67

411.34

417.10

473.00

2,267.52

928.19

582.72

1,165.44

1,250.38

1,669.31

ADMIN-MANAGEMENT EXPENSE ADMIN-EMPL BENEFIT HEALTH INS EMPLOYEE BENEFITS DENTAL

88.24

63.93

38.02

76.04

86.12

65.45

EMPLOYEE BENEFITS VISION

22.78

16.09

9.76

19.52

21.68

22.16

245.59

96.70

46.36

92.72

70.72

49.51

1,901.41

1,023.54

542.44

1,084.88

1,167.86

794.67

670.75

248.58

138.36

276.72

310.85

366.63

ADMIN-EMPL BENEFIT LIFE INS ADMIN-EMPL BENEFIT TC & DRS ADMIN - 401 (K) ADMIN-INSURANCE EXPENSE ADMIN-WORKERS COMP INSURANCE ADMIN-CONSULTANTS ADMIN-LEGAL EXPENSE ADMIN-MAINT OFFICE BLDG & GRND ADMIN-CONTRACT SERVICES

-

-

2.96

5.92

-

-

12.51

14.15

13.08

26.16

26.12

28.91

3,077.04

768.21

576.78

1,153.56

1,247.42

1,414.60

585.18

245.15

80.67

161.34

271.60

308.00

75.42

37.90

17.42

34.84

77.60

88.00

329.71

118.34

6.12

12.24

29.10

33.30

ADMIN-JANITORIAL SERVICE & SUP

90.24

34.16

17.96

35.92

50.05

56.76

ADMIN-STATIONARY & OFFICE SUPP

594.54

232.56

81.14

162.28

257.05

291.50

40


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET 1997 GALVESTON PROJECTS (12)

Description ADMIN-TELEPHONE ADMIN-TRAINING ADMIN-DUES/SUBSCRIPTIONS ADMIN-SAFETY EQUIPMENT ADMIN-HEAT,LIGHT,WATER ADMIN-VEHICLE REPAIRS & MAINT ADMIN-SERVICE AGREEMENTS TOTAL GENERAL & ADMINISTRATIVE EXPENSES

Ending Balance 8/31/2013

Ending Balance 8/31/2014

Actual YTD 2/28/2015

264.86

54.51

24.18

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

48.36

58.20

66.00 220.00

84.21

139.77

21.34

42.68

194.00

144.78

45.90

99.40

198.80

67.90

77.00

83.44

23.04

60.86

121.72

19.40

22.00

9.17

3.34

1.60

3.20

4.85

5.50

59.54

15.46

33.98

67.96

29.10

33.00

241.70

122.94

61.38

122.76

160.05

242.00

13,924.20

5,308.33

3,078.85

6,157.70

8,192.15

8,610.24

PROFESSIONAL FEES ENGINEERING

48.68

-

-

-

-

3.16

9.10

-

-

-

-

AUDITING EXPENSE (OUTSIDE)

1,626.24

343.41

291.88

583.76

320.10

440.00

TOTAL PROFESSIONAL FEES

1,678.08

352.51

291.88

583.76

320.10

440.00

DEPRECIATION

76,448.15

840,320.94

447,462.78

894,925.56

-

-

TOTAL NON-OPERATING EXPENSES

76,448.15

840,320.94

447,462.78

894,925.56

-

-

37,211.60

39,482.10

-

-

-

7,518.75

2,040.79

205.22

410.44

902.10

1,045.00

44,730.35

41,522.89

205.22

410.44

902.10

251,045.00

CURRENT REVENUE BONDS

680,000.00

700,000.00

725,000.00

725,000.00

755,000.00

INTEREST EXPENSE

134,175.00

113,458.34

103,026.00

103,026.04

56,052.08

2,500.00

4,175.00

-

-

4,250.00

4,250.00

1,250.00

-

-

LEGAL EXPENSE

-

NON-OPERATING EXPENSES

CAPITAL IMPROVEMENTS CAPITAL ADMIN-CAPITAL TOTAL CAPITAL IMPROVEMENTS

250,000.00

OTHER USES

BOND HANDLING FEE BOND ISSUANCE EXPENSE TOTAL OTHER USES

TOTAL EXPENSES

-

51,513.00

-

-

816,675.00

818,883.34

51,513.00

828,026.00

832,276.04

815,302.08

1,003,539.43

1,746,373.81

523,165.72

1,771,331.44

885,087.43

1,127,468.09

OTHER SOURCES CASH USED

144,999.96

-

-

-

-

-

TOTAL OTHER SOURCES

144,999.96

-

-

-

-

-

NET CASH BASIS SOURCES (USES)

21,446.76

(1,064,970.76)

41

(89,302.48)

(903,604.96)

(18,327.00)

(1,666.69)


FY2016 Budget Notes-Galveston Projects June 26, 2015 1. Operating Revenues – Operating Revenues for FY2016 for are projected to total $312,166.00, based on fees collected from the City of Galveston. 2. Other Revenues - For FY2016 are projected to total $813,635.39, consisting mostly of Bond Payment Revenue $811,825.28. 3. Salaries & Wages – Staffing for FY2016 includes 0.4635 Full Time Employees (FTE’s) as follows:  Galveston Projects Operations Staff-Utilizes 0.37 FTE’s for a total cost of $24,530.75  General & Administration Staff- Utilizes .0935 FTE’s, allocated by time, to support the management and implementation of the 1997 Galveston Projects Operations for a total cost of $9,866.97. 4. Supplies, Materials & Utilities – Includes expenses for supplies for data processing, records management, insurance expense, training and safety equipment totaling $2,138.47. 5. Employee Benefits – Includes expenses for group health insurance, TCDRS retirement, 401(k) retirement savings, and Worker’s compensation insurance for the staff previously noted, totaling $11,978.76. 6. General & Administration Expenses - – Includes $8,610.24 for expenses incurred by General & Administration (G&A) to support the work performed by the G&A staff to support the 1997 Galveston Projects Operations. These costs include such operational expense items as professional fees, purchased & contracted services, supplies, materials, utilities, rentals, maintenance repairs & parts, and employee benefits associated with the support provided by G&A staff previously noted. 7. Capital Improvements – Costs totaling $251,045.00. Major projects include:  Replacement of Old Galveston Line($100,000.00) and  Feasibility Study-Galveston Bay Line ($150,000.00). 8. Bond Principal-Payment of $755,000.00 for 1997 Galveston Projects.

42


CHOCOLATE BAYOU OPERATIONS (21)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET CHOCOLATE BAYOU OPERATIONS (21)

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES

Ending Balance 8/31/2014 1,717,897.98 1,194,704.80 2,912,602.78

Actual YTD 2/28/2015 768,339.13 1,061,822.18 1,830,161.31

Annualized FY 2015 1,536,678.26 1,089,653.44 2,626,331.70

FY 2015 Budget 3,163,519.02 1,064,244.26 4,227,763.28

Final FY 2016 Budget 2,935,085.23 1,070,302.09 4,005,387.32

SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

621,220.85 88,423.83 305,299.87 187,338.70 145,765.75 223,352.04 86,188.48 1,657,589.52

343,053.49 12,772.45 249,924.47 141,654.23 108,327.11 125,845.21 48,006.37 1,029,583.33

686,106.98 25,544.90 499,848.94 283,308.46 216,654.22 251,690.42 96,012.74 2,059,166.66

726,310.49 104,953.30 458,860.41 476,967.03 203,416.67 257,784.54 126,767.28 2,355,059.72

867,013.69 107,372.00 664,063.18 226,749.27 202,473.31 311,038.18 144,260.67 2,522,970.29

NET REVENUES OVER EXPENSES

1,255,013.26

800,577.98

567,165.04

1,872,703.56

1,482,417.03

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

3,507,295.92 1,794,053.90 1,043,097.92 1,917,900.00

2,223,672.96 128,937.39 11,409.30 1,125,000.00

4,447,345.92 566,902.49 1,032,818.60 2,250,000.00

3,058,459.30 1,032,818.62 2,250,000.00

1,082,508.50 1,052,818.62 670,393.56

NET CASH BASIS SOURCES (USES)

(3,171,534.48)

31,425.64

17,483.47

43

(438,441.67)

(3,229,901.97)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET CHOCOLATE BAYOU OPERATIONS (21)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

OPERATING REVENUES METER WATER SALES

1,507,757.91

733,758.90

1,467,517.80

1,387,736.65

2,854,320.98

IRRIGATION INCOME

210,140.07

34,580.23

69,160.46

1,775,782.37

80,764.25

1,717,897.98

768,339.13

1,536,678.26

3,163,519.02

2,935,085.23

1,046,101.03

1,033,990.92

1,033,990.92

1,055,174.22

1,057,349.74

137,581.91

22,450.00

44,900.00

-

9,392.12

4,539.50

9,079.00

-

54.91

6.29

12.58

-

TOTAL OPERATING REVENUES OTHER REVENUES BOND PAYMENT REVENUE OTHER INCOME INTEREST INCOME-GENERAL INTEREST INCOME AIM

12,095.94 -

INTEREST INCOME-DEBT SERVICE

859.50

14.06

28.12

INTEREST INCOME-CONSTRUCTION

715.33

821.41

1,642.82

1,194,704.80

1,061,822.18

1,089,653.44

1,064,244.26

1,070,302.09

OPERATIONS

133,457.74

63,935.74

127,871.48

142,297.41

195,824.70

MAINTENANCE

217,321.64

121,154.01

242,308.02

278,696.52

267,014.66

ADMIN-OFFICE

97,136.80

53,427.18

106,854.36

120,254.61

153,568.54

PAYROLL TAXES FICA

43,241.27

24,384.72

48,769.44

51,614.26

61,613.14

OFFICE MANAGEMENT

130,063.40

80,151.84

160,303.68

133,447.69

188,992.65

TOTAL SALARIES & WAGES

621,220.85

343,053.49

686,106.98

726,310.49

867,013.69

176,638.15

196,168.78

392,337.56

318,260.41

520,178.18

728.22

426.19

852.38

600.00

600.00

CONTRACT SERVICE OPERATIONS

127,933.50

53,329.50

106,659.00

140,000.00

143,285.00

TOTAL PURCHASED & CONTRACTED SERVICES

305,299.87

249,924.47

499,848.94

458,860.41

664,063.18

112,991.60

94,779.61

189,559.22

367,947.94

112,991.60

23,313.82

16,571.42

33,142.84

40,000.00

36,000.00

21,000.00

20,000.00

700.00

700.00

TOTAL OTHER REVENUES

9,070.04

-

-

11.40 845.01

SALARIES & WAGES

PURCHASED & CONTRACTED SERVICES CONTRACT WATER COST SERVICE AGREEMENTS

SUPPLIES, MATERIALS & UTILITIES POWER - ELECTRIC POWER - NATURAL GAS MISCELLANEOUS CHEMICALS

4,260.00

-

SUPPLIES OPERATIONS

1,630.84

521.08

RIGHT OF WAY EASEMENT

-

-

1,042.16 -

-

-

DATA PROCESSING

6,461.79

1,677.64

3,355.28

4,248.29

11,549.41

RECORDS MANAGEMENT

2,094.62

1,707.51

3,415.02

13,421.94

3,741.29

MANAGEMEMT EXPENSE

1,020.17

737.07

1,474.14

2,500.00

2,500.00

CONTRIBUTIONS/DONATIONS

147.20

44

-

-

-

-


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET CHOCOLATE BAYOU OPERATIONS (21)

Description INSURANCE EXPENSE JANITORIAL SERVICES & SUPPLIES STATIONERY & OFFICE SUPPLIES

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

16,723.02

10,062.90

20,125.80

20,263.86

25,881.97

250.77

78.69

157.38

100.00

100.00

1,702.02

12.65

25.30

100.00

100.00

TELEPHONE

922.94

728.16

1,456.32

800.00

800.00

TNRCC ASSESSMENT

385.00

385.00

770.00

385.00

3,385.00

12,081.15

13,728.25

27,456.50

500.00

4,000.00

3,353.76

664.25

1,328.50

5,000.00

5,000.00

187,338.70

141,654.23

283,308.46

476,967.03

226,749.27

2,167.43

1,042.17

2,084.34

2,000.00

2,000.00

RESERVOIRS & CANALS

39,187.34

64,154.92

128,309.84

87,000.00

85,000.00

BUILDINGS - MAINT

11,572.89

2,379.83

4,759.66

3,500.00

3,500.00

4,571.54

3,335.14

6,670.28

5,800.00

5,000.00

TRAINING SAFETY EQUIPMENT TOTAL SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS SHOP SUPPLIES

VEHICLES - REPAIRS & MAINT EQUIPMENT - HEAVY

106.71

-

EQUIPMENT - LIGHT

689.91

561.21

1,122.42

GROUNDS - MAINTENANCE

769.17

368.27

12,982.49 1,917.55

MECHANICAL ELECTRICAL PUMPING PLANTS -MOTORS&CONTROL PIPING (DISTRIBUTION) INSTRUMENTS

-

-

-

-

-

736.54

550.00

500.00

3,734.65

7,469.30

2,500.00

5,000.00

4,596.22

9,192.44

11,000.00

10,000.00

-

-

-

1,000.00

-

393.46

-

-

10,000.00

10,000.00

8,476.85

4,693.01

9,386.02

2,500.00

2,500.00

PAINT & INSULATION

191.95

64.66

129.32

250.00

250.00

MAINT - OFFICE BLDG & GROUNDS

217.79

-

-

1,500.00

1,000.00

3,987.29

2,104.30

4,208.60

4,216.67

6,123.31

680.44

775.57

1,551.14

1,500.00

1,500.00

RENTAL EQUIPMENT

-

-

-

-

-

OFFICE EQUIPMENT

426.32

-

-

100.00

100.00

RADIO/COMMUNICATIONS MAINT - TOOLS

GASOLINE & OIL EXPENSE

57,426.62

20,517.16

41,034.32

70,000.00

70,000.00

145,765.75

108,327.11

216,654.22

203,416.67

202,473.31

101,002.11

59,497.53

118,995.06

121,889.31

199,118.88

EMPLOYEE BENEFITS DENTAL

6,766.32

3,556.57

7,113.14

8,165.59

6,460.27

EMPLOYEE BENEFITS VISION

1,713.22

916.97

1,833.94

2,067.51

2,212.31

TOTAL MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS EMPLOYEE BENEFITS - HEALTH INS

EMPLOYEE BENEFITS - LIFE INS

8,178.62

3,718.00

7,436.00

5,045.42

3,947.26

EMPLOYEE BENEFITS - TC&DRS

78,694.08

41,498.96

82,997.92

83,321.19

56,513.84

45


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET CHOCOLATE BAYOU OPERATIONS (21)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

EMPLOYEE BENEFITS-401(K)

16,562.14

9,095.56

18,191.12

22,177.66

26,073.28

WORKERS COMPENSATION INSURANCE

10,435.55

7,561.62

15,123.24

15,117.86

16,712.36

223,352.04

125,845.21

251,690.42

257,784.54

311,038.18

114.14

46.54

93.08

750.50

921.50

ADMIN-DATA PROCESSING

4,739.90

4,243.21

8,486.42

25,914.01

18,529.52

ADMIN-DIRECTOR'S EXPENSE

7,256.89

2,153.70

4,307.40

10,086.72

18,798.60

TOTAL EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES ADMIN -GASOLINE & OIL EXPENSE

ADMIN-MANAGEMENT EXPENSE

5,538.94

3,231.59

6,463.18

6,454.30

7,924.90

15,108.86

8,989.51

17,979.02

19,334.11

27,968.48

1,051.13

591.01

1,182.02

1,345.08

1,096.52

263.85

150.76

301.52

337.64

371.34

ADMIN-EMPL BENEFIT LIFE INS

1,525.99

714.20

1,428.40

1,094.32

829.45

ADMIN-EMPL BENEFIT TC & DRS

16,350.65

8,600.38

17,200.76

18,071.79

13,314.39

3,881.37

2,136.97

4,273.94

4,810.18

6,142.74

-

45.78

91.56

-

-

269.75

202.20

404.40

404.20

484.39

ADMIN-CONSULTANTS

12,564.42

8,924.89

17,849.78

19,302.86

23,700.98

ADMIN-LEGAL EXPENSE

4,009.52

1,248.19

2,496.38

4,202.80

5,160.40

619.71

269.52

539.04

1,200.80

1,474.40

1,935.29

94.63

189.26

450.30

557.98

558.64

277.85

555.70

774.52

950.99

3,747.98

1,390.41

2,780.82

3,977.65

4,883.95

891.17

376.04

752.08

900.60

1,105.80

ADMIN-EMPL BENEFIT HEALTH INS EMPLOYEE BENEFITS DENTAL EMPLOYEE BENEFITS VISION

ADMIN - 401 (K) ADMIN-INSURANCE EXPENSE ADMIN-WORKERS COMP INSURANCE

ADMIN-MAINT OFFICE BLDG & GRND ADMIN-CONTRACT SERVICES ADMIN-JANITORIAL SERVICE & SUP ADMIN-STATIONARY & OFFICE SUPP ADMIN-TELEPHONE

2,292.34

331.84

663.68

3,002.00

3,686.00

ADMIN-DUES/SUBSCRIPTIONS

749.99

1,537.87

3,075.74

1,050.70

1,290.10

ADMIN-SAFETY EQUIPMENT

401.33

941.58

1,883.16

300.20

368.60

ADMIN-HEAT,LIGHT,WATER

54.50

24.70

49.40

75.05

92.15

ADMIN-TRAINING

ADMIN-VEHICLE REPAIRS & MAINT

251.77

526.36

1,052.72

450.30

552.90

2,010.35

956.64

1,913.28

2,476.65

4,054.60

86,188.48

48,006.37

96,012.74

126,767.28

144,260.67

ENGINEERING

40,115.72

7,256.25

14,512.50

50,000.00

50,000.00

LEGAL EXPENSE

42,691.34

1,078.00

2,156.00

50,000.00

50,000.00

5,616.77

4,438.20

8,876.40

4,953.30

7,372.00

88,423.83

12,772.45

25,544.90

104,953.30

107,372.00

ADMIN-SERVICE AGREEMENTS TOTAL GENERAL & ADMINISTRATIVE EXPENSES PROFESSIONAL FEES

AUDITING EXPENSE (OUTSIDE) TOTAL PROFESSIONAL FEES

46


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET CHOCOLATE BAYOU OPERATIONS (21) Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

DEPRECIATION

3,507,295.92

2,223,672.96

4,447,345.92

-

-

TOTAL NON-OPERATING EXPENSES

3,507,295.92

2,223,672.96

4,447,345.92

-

-

1,760,675.44

125,603.36

558,545.45

3,044,500.00

1,065,000.00

33,378.46

3,334.03

8,357.04

13,959.30

17,508.50

1,794,053.90

128,937.39

566,902.49

3,058,459.30

1,082,508.50

1,010,000.00

1,010,000.00

1,030,000.00

22,818.60

22,818.62

22,818.62

Description

Final FY 2016 Budget

FY 2015 Budget

NON-OPERATING EXPENSES

CAPITAL IMPROVEMENTS CAPITAL CHOCOLATE BAYOU ADMIN-CAPITAL TOTAL CAPITAL IMPROVEMENTS OTHER USES CURRENT REVENUE BONDS INTEREST EXPENSE BOND HANDLING FEE

990,000.00 51,757.92 1,340.00

11,409.30 -

-

-

-

TOTAL OTHER USES

1,043,097.92

11,409.30

1,032,818.60

1,032,818.62

1,052,818.62

TOTAL EXPENSES

8,002,037.26

3,393,602.98

8,106,233.67

6,446,337.64

4,658,297.41

CASH USED

1,917,900.00

1,125,000.00

2,250,000.00

2,250,000.00

670,393.56

TOTAL OTHER SOURCES

1,917,900.00

1,125,000.00

2,250,000.00

2,250,000.00

670,393.56

(3,171,534.48)

(438,441.67)

(3,229,901.97)

31,425.64

17,483.47

OTHER SOURCES

NET CASH BASIS SOURCES (USES)

47


FY2016 Budget Notes – Chocolate Bayou Operations June 26, 2015 1. Operating Revenues – Operating Revenues for FY2016 for the Chocolate Bayou Operations are based on fees collected for the following participants:  Firm Contract Customers- Based on water use, the estimated revenue is $2,547,161.68. Firm Contract customers pay $465.2350 per MG.  Option Water Contract Customers- Based on water use, the estimated revenue is $305,659.40.Option Water Contract Customers pay $93.05 per MG.  Interruptible Water Agreement Customers- Based on water use, the estimated revenue is $82,264.25, of which $80,764.25 is Irrigation Income. Interruptible Water Agreement Customers pay varying rates based on availability. 2. Other Revenues – For FY2016 are anticipated to be $1,070,302.09, consisting mostly of Bond Payment Revenue $1,057,349.74. 3. Salaries & Wages – Staffing for FY2016 includes 12.2766 Full Time Employees (FTE’s) as follows:  

Chocolate Bayou Operations Staff- Utilizes 10.71 FTE’s for a total cost of $701,697.16. General & Administration Staff- Utilizes 1.5666 FTE’s, allocated by time, to support the management and implementation of the Canal Operations for a total cost of $165,316.53.

4. Professional Fees- Include expenses such as attorneys, auditors, engineers, etc., for a total of $107,372.00. Legal Fee and Auditing are projected to be $50,000.00 and $7,372.00, respectively. Engineering fees are projected to be $50,000.00 for non-capital related engineering and other professional services to support the Chocolate Bayou Operations. 5. Purchased & Contracted Services – Services purchased and contracted from third party providers totaling $664,063.18. Included in the total is $520,178.18 for expenses related to contract water cost purchases from the Brazos River Authority. Additionally, $143,285.00 for expenses related to contract mowing and mechanical services. 6. Supplies, Materials & Utilities – Includes expenses for supplies for: office, employees, facilities, and equipment, in addition to electric, water, gas, telephone and other utilities, totaling $226,749.27. The single largest expense is power costs in the amount of $112,991.60. 7. Maintenance, Repairs & Parts – Includes expenses for routine maintenance, building and grounds maintenance, and security monitoring, totaling $202,473.31. Also included in the total is $85,000.00 for reservoirs and canals and $70,000.00 for gasoline and oil expense.

48


8. Employee Benefits – Includes expenses for group health insurance, TCDRS retirement, 401(k) retirement savings, and Worker’s compensation insurance for the staff previously noted, totaling $311,038.18. 9. General & Administration Expenses – Includes $144,260.67 for expenses incurred by General & Administration (G&A) to support the work performed by the G&A staff to support the Chocolate Bayou Operations. These costs include such operational expense items as professional fees, purchased & contracted services, supplies, materials, utilities, rentals, maintenance repairs & parts, and employee benefits associated with the support provided by G&A staff previously noted. 10. Capital Improvements – Costs totaling $1,082,508.50. Major projects include:  House Improvements ($100,000.00),  Pump Station Support Piling Rehabilitation ($100,000.00),  Siphon under RR Tracks at DR 169 ($400,000.00) and  Mustang Bayou Reservoir Equalizer Pipes ($100,000.00). 11. Bond Principal-Payment of $1,030,000.00 for the Chocolate Bayou System. 12. Cash Used-Utilized $670,393.56 from FY2015 carryforward of cash funds.

49


LEAGUE CITY SE WATER PURIFICATION PLANT (SEWPP) (04)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET LEAGUE CITY SE WATER PURIFICATION PLANT (SEWPP) (04)

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES

Ending Balance 8/31/2014 2,673,017.82 2,965,375.62 5,638,393.44

Actual YTD 2/28/2015 1,167,548.79 150,848.92 1,318,397.71

Annualized FY 2015 2,335,097.58 301,697.84 2,636,795.42

FY 2015 Budget 3,503,777.60 267,810.56 3,771,588.16

Final FY 2016 Budget 3,581,928.55 269,511.97 3,851,440.52

SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

4,922.57 8,671.99 2,639,759.43 933.94 173.63 120.48 3,849.73 2,658,431.77

3,293.23 794.33 925,817.64 654.95 32.41 129.19 2,511.16 933,232.91

6,586.46 1,588.66 1,851,635.28 1,309.90 64.82 258.38 5,022.32 1,866,465.82

6,899.62 20,264.00 2,467,282.07 1,795.39 36.11 6,756.41 2,503,033.60

10,405.16 5,464.00 2,691,954.12 1,864.51 58.86 9,079.89 2,718,826.55

NET REVENUES OVER EXPENSES

2,979,961.67

385,164.80

770,329.60

1,268,554.56

1,132,613.97

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

449,955.29 2,673,491.85 276,707.14 -

592,611.96 16,937.34 27,912.48 -

1,185,223.92 33,874.68 265,824.96 -

1,000,744.00 270,825.00 -

863,102.00 274,512.50 -

NET CASH BASIS SOURCES (USES)

(420,192.61)

50

(252,296.98)

(714,593.96)

(3,014.44)

(5,000.53)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET LEAGUE CITY SE WATER PURIFICATION PLANT (SEWPP) (04) Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

METERED WATER SALES

2,673,017.82

1,167,548.79

2,335,097.58

3,503,777.60

3,581,928.55

TOTAL OPERATING REVENUES

2,673,017.82

1,167,548.79

2,335,097.58

3,503,777.60

3,581,928.55

274,129.68

133,653.84

267,307.68

267,307.63

268,748.29

2,688,224.79

16,578.65

33,157.30

-

-

198.92

48.92

97.84

-

-

1.12

19.63

39.26

-

291.19

250.82

7.14

14.28

-

-

1,080.71

540.00

1,080.00

502.93

472.49

0.23

0.74

1.48

-

-

-

-

-

-

Description

Final FY 2016 Budget

FY 2015 Budget

OPERTATING REVENUES

OTHER REVENUES BOND PAYMENT REVENUE OTHER INCOME INTEREST INCOME-GENERAL FUND INTEREST INCOME- DEBT SERVICE INTEREST INCOME-1999B DEBT INTEREST INCOME-99B RESERVE INTEREST INCOME-RESERVE FUND OTHER INCOME TOTAL OTHER REVENUES

1,489.35 2,965,375.62

150,848.92

301,697.84

267,810.56

269,511.97

SALARIES & WAGES OPERATIONS

2.08

1.00

2.00

4,278.64

2,861.33

5,722.66

6,409.31

9,665.74

PAYROLL TAXES

317.86

250.42

500.84

490.31

739.43

OFFICE MANAGEMENT

323.99

180.48

360.96

-

-

4,922.57

3,293.23

6,586.46

6,899.62

10,405.16

2,639,759.43

925,817.60

1,851,635.20

2,467,282.07

2,691,954.12

0.04

0.08

925,817.64

1,851,635.28

ADMIN-OFFICE

TOTAL SALARIES & WAGES

-

-

PURCHASED & CONTRACTED SERVICES CONTRACT WATER COST SERVICE AGREEMENTS TOTAL PURCHASED & CONTRACTED SERVICES

2,639,759.43

2,467,282.07

2,691,954.12

SUPPLIES, MATERIALS & UTILITIES DATA PROCESSING

30.20

-

-

-

-

RECORDS MANAGEMENT

92.50

91.00

182.00

715.37

235.48

MANAGEMEMT EXPENSE

14.61

-

-

-

-

6.50

-

-

-

-

CONTRIBUTIONS/DONATIONS INSURANCE EXPENSE

742.77

536.34

1,072.68

1,080.02

1,629.03

JANITORIAL - SUPPLIES

0.68

-

-

-

-

STATIONERY & OFFICE SUPPLIES

0.95

-

-

-

-

TRAINING

10.45

-

-

-

-

SAFETY EQUIPMENT

35.28

27.61

55.22

-

-

933.94

654.95

1,309.90

TOTAL SUPPLIES, MATERIALS & UTILITIES

51

1,795.39

1,864.51


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET LEAGUE CITY SE WATER PURIFICATION PLANT (SEWPP) (04)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

Final FY 2016 Budget

-

-

-

-

-

172.11

32.38

64.76

36.11

58.86

1.52

0.03

0.06

-

-

173.63

32.41

64.82

36.11

58.86

FY 2015 Budget

MAINTENANCE, REPAIRS & PARTS VEHICLES - REPAIRS & MAINT RADIO/COMMUNICATIONS GASOLINE & OIL EXPENSE TOTAL MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS 68.36

100.69

201.38

-

-

EMPLOYEE BENEFITS DENTAL

EMPLOYEE BENEFITS - HEALTH INS

4.40

2.51

5.02

-

-

EMPLOYEE BENEFITS VISION

1.10

0.62

1.24

-

-

EMPLOYEE BENEFITS - LIFE INS

5.24

2.41

4.82

-

-

EMPLOYEE BENEFITS - TC&DRS

28.30

15.72

31.44

-

-

EMPLOYEE BENEFITS-401(K)

13.08

7.24

14.48

-

-

TOTAL EMPLOYEE BENEFITS

120.48

129.19

258.38

-

-

5.03

2.47

4.94

40.00

58.00

203.84

225.99

451.98

1,381.16

1,166.26

GENERAL & ADMINISTRATIVE EXPENSES ADMIN -GASOLINE & OIL EXPENSE ADMIN-DATA PROCESSING ADMIN-DIRECTOR'S EXPENSE

321.49

114.63

229.26

537.60

1,183.20

ADMIN-MANAGEMENT EXPENSE

304.10

163.97

327.94

344.00

498.80

ADMIN-EMPL BENEFIT HEALTH INS

666.86

483.67

967.34

1,030.78

1,760.36

EMPLOYEE BENEFITS DENTAL

46.20

31.63

63.26

71.41

69.02

EMPLOYEE BENEFITS VISION

11.62

8.13

16.26

17.96

23.37

ADMIN-EMPL BENEFIT LIFE INS

67.66

38.35

76.70

58.32

52.21

ADMIN-EMPL BENEFIT TC & DRS

721.12

423.35

846.70

963.19

838.02

ADMIN - 401 (K)

170.88

114.48

228.96

256.37

386.63

-

2.44

4.88

-

-

11.95

10.80

21.60

21.54

30.49

ADMIN-CONSULTANTS

554.84

475.66

951.32

1,028.80

1,491.76

ADMIN-LEGAL EXPENSE

ADMIN-INSURANCE EXPENSE ADMIN-WORKERS COMP INSURANCE

177.06

66.53

133.06

224.00

324.80

ADMIN-MAINT OFFICE BLDG & GRND

27.40

14.36

28.72

64.00

92.80

ADMIN-CONTRACT SERVICES

85.46

5.05

10.10

24.00

35.12

ADMIN-JANITORIAL SERVICE & SUP

24.67

14.81

29.62

41.28

59.86

ADMIN-STATIONARY & OFFICE SUPP

159.97

66.34

132.68

212.00

307.40

ADMIN-TELEPHONE

39.35

19.75

39.50

48.00

69.60

100.34

17.42

34.84

160.00

232.00

ADMIN-DUES/SUBSCRIPTIONS

33.14

81.96

163.92

56.00

81.20

ADMIN-SAFETY EQUIPMENT

14.33

50.19

100.38

16.00

23.20

ADMIN-TRAINING

52


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET LEAGUE CITY SE WATER PURIFICATION PLANT (SEWPP) (04)

Description ADMIN-HEAT,LIGHT,WATER

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

2.41

1.32

2.64

ADMIN-VEHICLE REPAIRS & MAINT

11.23

27.96

55.92

24.00

34.80

ADMIN-SERVICE AGREEMENTS

88.78

49.90

99.80

132.00

255.20

3,849.73

2,511.16

5,022.32

6,756.41

9,079.89

TOTAL GENERAL & ADMINISTRATIVE EXPENSES

4.00

5.80

PROFESSIONAL FEES CONSULTANTS ENGINEERING LEGAL EXPENSE

4,464.39 -

-

-

-

-

-

-

-

-

3,959.57

544.50

1,089.00

20,000.00

5,000.00

248.03

249.83

499.66

264.00

464.00

8,671.99

794.33

1,588.66

20,264.00

5,464.00

DEPRECIATION

449,955.29

592,611.96

1,185,223.92

-

-

TOTAL NON-OPERATING EXPENSES

449,955.29

592,611.96

1,185,223.92

-

-

2,672,017.92

16,786.55

33,573.10

1,000,000.00

862,000.00

1,473.93

150.79

301.58

744.00

1,102.00

2,673,491.85

16,937.34

33,874.68

1,000,744.00

863,102.00

210,000.00

210,000.00

220,000.00

55,824.96

55,825.00

49,512.50

5,000.00

5,000.00

AUDITING EXPENSE (OUTSIDE) TOTAL PROFESSIONAL FEES NON-OPERATING EXPENSES

CAPITAL IMPROVEMENTS CAPITAL ADMIN-CAPITAL TOTAL CAPITAL IMPROVEMENTS OTHER USES CURRENT REVENUE BONDS INTEREST EXPENSE

210,000.00 60,112.14

27,912.48

BOND HANDLING FEE

4,095.00

-

-

BOND ISSUANCE EXPENSE

2,500.00

-

-

TOTAL OTHER USES TOTAL EXPENSES NET CASH BASIS SOURCES (USES)

-

-

276,707.14

27,912.48

265,824.96

270,825.00

274,512.50

6,058,586.05

1,570,694.69

3,351,389.38

3,774,602.60

3,856,441.05

(420,192.61)

53

(252,296.98)

(714,593.96)

(3,014.44)

(5,000.53)


FY2016 Budget Notes – League City Southeast Water Purification Plant June 26, 2015 1. Operating Revenues – Operating Revenues for FY2016 for League City SEWPP are projected to total $3,581,928.55 based on fees collected. 2. Other Revenues – For FY2016 are projected to total $269,511.97, consisting mostly of Bond Payment Revenue $268,748.29. 3. Salaries & Wages – Staffing for FY2016 includes 0.0986 Full Time Equivalents (FTEs), which is comprised solely of G&A Staff. Total cost for services is $10,405.16. 4. Purchase & Contracted Services – Services purchased and contracted from third party providers totaling $2,691,954.12 which is comprised of contract water cost purchases from the City of Houston $2,505,804.12 and the City of South Houston fee of $186,150.00. 5. General & Administrative Expenses – Includes $9,079.89 for expenses incurred by General & Administration to support the work performed by the staff within G & A noted above who support the League City SEWPP Operations. These costs include such operational expense items as professional fee, purchased & contracted services, supplies, materials, utilities, maintenance/repairs & parts, and employee benefits associated with the support provided by G & A staff previously noted. 6. Capital Improvements – Costs totaling $863,102.00. 

Engineering Study to replace Highway 3 Line ($862,000.00)

7. Bond Principal – Payment of $220,000.00 for the League City SEWPP.

54


PEARLAND SE WATER PURIFICATION PLANT (SEWPP) (22)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET PEARLAND SE WATER PURIFICATION PLANT (SEWPP) (22) Ending Balance 8/31/2014 926,729.59 926,729.59

Actual YTD 2/28/2015 479,175.41 479,175.41

Annualized FY 2015 958,350.82 958,350.82

FY 2015 Budget 814,388.60 814,388.60

Final FY 2016 Budget 1,056,992.51 1,056,992.51

4,922.57 254.60 844,971.99 949.88 173.61 120.48 3,786.90 855,180.03

2,931.44 759.01 374,027.15 581.25 30.26 120.44 2,251.34 380,700.89

5,862.88 1,518.02 748,054.30 1,162.50 60.52 240.88 4,502.68 761,401.78

6,123.41 234.30 799,744.36 1,593.40 36.12 5,996.71 813,728.30

6,548.08 292.00 1,041,186.62 1,173.36 37.04 5,714.46 1,054,951.56

71,549.56

98,474.52

196,949.04

660.30

2,040.95

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

383,503.28 1,473.93 -

255,627.30 148.46 -

511,254.60 296.92 -

660.30 -

693.50 1,347.45 -

NET CASH BASIS SOURCES (USES)

(313,427.65)

(157,301.24)

(314,602.48)

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES NET REVENUES OVER EXPENSES

55

0.00

(0.00)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET PEARLAND SE WATER PURIFICATION PLANT (SEWPP) (22)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

OPERATING REVENUES METER WATER SALES

926,729.59

479,175.41

958,350.82

814,388.60

1,056,992.51

TOTAL OPERATING REVENUES

926,729.59

479,175.41

958,350.82

814,388.60

1,056,992.51

OTHER REVENUES OTHER INCOME

-

-

-

-

-

INTEREST INCOME-GENERAL

-

-

-

-

-

INTEREST INCOME-GENERAL SWEEP

-

-

-

-

-

TOTAL OTHER REVENUES

-

-

-

-

-

2.08

0.98

1.96

-

-

SALARIES & WAGES OPERATIONS ADMIN-OFFICE

4,278.64

2,531.86

5,063.72

5,688.26

6,082.75

PAYROLL TAXES

317.86

222.94

445.88

435.15

465.33

OFFICE MANAGEMENT

323.99

175.66

351.32

-

-

4,922.57

2,931.44

5,862.88

6,123.41

6,548.08

844,971.99

374,027.12

748,054.24

799,744.36

1,041,186.62

0.03

0.06

374,027.15

748,054.30

TOTAL SALARIES & WAGES PURCHASED & CONTRACTED SERVICES CONTRACT WATER COST SERVICE AGREEMENTS TOTAL PURCHASED & CONTRACTED SERVICES

844,971.99

799,744.36

1,041,186.62

SUPPLIES, MATERIALS & UTILITIES DATA PROCESSING

30.20

-

-

-

-

RECORDS MANAGEMENT

92.50

80.76

161.52

634.88

148.19

MANAGEMEMT EXPENSE

14.61

-

-

-

-

6.50

-

-

-

-

475.98

951.96

958.52

0.68

-

-

-

CONTRIBUTIONS/DONATIONS INSURANCE EXPENSE JANITORIAL - SUPPLIES STATIONERY & OFFICE SUPPLIES

758.71

1,025.17 -

0.95

-

-

-

-

TRAINING

10.45

-

-

-

-

SAFETY EQUIPMENT

35.28

24.51

49.02

-

-

949.88

581.25

1,162.50

-

-

-

-

-

172.09

30.23

60.46

36.12

37.04

1.52

0.03

0.06

-

-

173.61

30.26

60.52

36.12

37.04

TOTAL SUPPLIES, MATERIALS & UTILITIES

1,593.40

1,173.36

MAINTENANCE, REPAIRS & PARTS VEHICLES - REPAIRS & MAINT RADIO/COMMUNICATIONS GASOLINE & OIL EXPENSE TOTAL MAINTENANCE, REPAIRS & PARTS

56


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET PEARLAND SE WATER PURIFICATION PLANT (SEWPP) (22)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

Final FY 2016 Budget

FY 2015 Budget

EMPLOYEE BENEFITS EMPLOYEE BENEFITS - HEALTH INS

68.36

92.63

185.26

-

-

EMPLOYEE BENEFITS DENTAL

4.40

2.46

4.92

-

-

EMPLOYEE BENEFITS VISION

1.10

0.61

1.22

-

-

EMPLOYEE BENEFITS - LIFE INS

5.24

2.38

4.76

-

-

EMPLOYEE BENEFITS - TC&DRS

28.30

15.30

30.60

-

-

EMPLOYEE BENEFITS-401(K)

13.08

7.06

14.12

-

-

TOTAL EMPLOYEE BENEFITS

120.48

120.44

240.88

-

-

5.03

2.20

4.40

35.50

36.50

ADMIN-DATA PROCESSING

203.71

200.66

401.32

1,225.78

733.94

ADMIN-DIRECTOR'S EXPENSE

321.38

102.18

204.36

477.12

744.60

ADMIN-MANAGEMENT EXPENSE

241.43

150.07

300.14

305.30

313.90

ADMIN-EMPL BENEFIT HEALTH INS

666.86

426.78

853.56

914.81

1,107.81

EMPLOYEE BENEFITS DENTAL

46.20

27.96

55.92

63.38

43.43

EMPLOYEE BENEFITS VISION

11.62

7.24

14.48

15.94

14.71

ADMIN-EMPL BENEFIT LIFE INS

67.66

33.82

67.64

51.76

32.85

ADMIN-EMPL BENEFIT TC & DRS

721.12

394.76

789.52

854.83

527.37

ADMIN - 401 (K)

170.88

101.29

202.58

227.53

243.31

-

2.17

4.34

-

-

12.28

9.78

19.56

19.51

19.58

ADMIN-CONSULTANTS

554.84

422.18

844.36

913.06

938.78

ADMIN-LEGAL EXPENSE

GENERAL & ADMINISTRATIVE EXPENSES ADMIN -GASOLINE & OIL EXPENSE

ADMIN-INSURANCE EXPENSE ADMIN-WORKERS COMP INSURANCE

177.06

59.04

118.08

198.80

204.40

ADMIN-MAINT OFFICE BLDG & GRND

27.37

12.74

25.48

56.80

58.40

ADMIN-CONTRACT SERVICES

85.46

4.48

8.96

21.30

22.10

ADMIN-JANITORIAL SERVICE & SUP

24.67

13.14

26.28

36.64

37.67

ADMIN-STATIONARY & OFFICE SUPP

159.82

59.36

118.72

188.15

193.45

ADMIN-TELEPHONE

39.35

17.68

35.36

42.60

43.80

100.34

15.62

31.24

142.00

146.00

ADMIN-DUES/SUBSCRIPTIONS

33.14

72.75

145.50

49.70

51.10

ADMIN-SAFETY EQUIPMENT

14.33

44.55

89.10

14.20

14.60

ADMIN-HEAT,LIGHT,WATER

2.41

1.16

2.32

3.55

3.65

ADMIN-VEHICLE REPAIRS & MAINT

11.16

24.86

49.72

21.30

21.90

ADMIN-SERVICE AGREEMENTS

88.78

44.87

89.74

117.15

160.60

3,786.90

2,251.34

4,502.68

5,996.71

5,714.46

ADMIN-TRAINING

TOTAL GENERAL & ADMINISTRATIVE EXPENSES

57


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET PEARLAND SE WATER PURIFICATION PLANT (SEWPP) (22)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

-

-

-

Final FY 2016 Budget

FY 2015 Budget

PROFESSIONAL FEES ENGINEERING LEGAL EXPENSE

-

-

6.57

544.50

1,089.00

-

-

AUDITING EXPENSE (OUTSIDE)

248.03

214.51

429.02

234.30

292.00

TOTAL PROFESSIONAL FEES

254.60

759.01

1,518.02

234.30

292.00

DEPRECIATION

383,503.28

255,627.30

511,254.60

-

-

TOTAL NON-OPERATING EXPENSES

383,503.28

255,627.30

511,254.60

-

-

ADMIN-CAPITAL

1,473.93

148.46

296.92

660.30

693.50

TOTAL CAPITAL IMPROVEMENTS

1,473.93

148.46

296.92

660.30

693.50

1,240,157.24

636,476.65

1,272,953.30

814,388.60

1,055,645.06

NON-OPERATING EXPENSES

CAPITAL IMPROVEMENTS

TOTAL EXPENSES OTHER USES CASH USED

-

-

-

-

1,347.45

TOTAL OTHER USES

-

-

-

-

1,347.45

NET CASH BASIS SOURCES (USES)

(313,427.65)

58

(157,301.24)

(314,602.48)

(0.00)

(0.00)


FY2016 Budget Notes- Pearland Southeast Water Purification Plant June 26, 2015 1. Operating Revenues – Operating Revenues for FY2016 for Pearland SEWPP Operations are projected to total $1,056,992.51. 2. Salaries & Wages – Staffing for FY2016 includes 0.0621 Full Time Equivalents (FTEs), which is comprised solely of G&A Staff. Total cost for services is $6,548.08. 3. Purchased & Contracted Services – Services purchased and contracted from third party providers totaling $1,041,186.62. The total $1,041,186.62 is for contract water cost purchases from the City of Houston. 4. Supplies, Materials & Utilities – – Includes expenses for supplies for records management and insurance expense totaling $1,173.36. 5. General & Administrative Expenses – Includes $5,714.46 for expenses incurred by General & Administration (G&A) to support the work performed by the G&A staff to support the Pearland SEWPP Operations. These costs include such operational expense items as professional fees, purchased & contracted services, supplies, materials, utilities, rentals, maintenance repairs & parts, and employee benefits associated with the support provided by G&A staff previously noted 6. Capital Improvements – Costs totaling $693.50. Including the Pearland SEWPP Operations share of costs for the purchase of Administrative Projects. 7. Other Uses – Cash of $1,347.45 from FY2015 carryforward of cash funds.

59


GALVESTON COUNTY WCID #12 (10)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET GALVESTON COUNTY WCID # 12 (10) Ending Balance 8/31/2014 -

Actual YTD 2/28/2015 -

Annualized FY 2015 -

SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

-

-

-

-

NET REVENUES OVER EXPENSES

-

-

-

-

25,000.00

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

-

-

-

-

25,000.00 -

NET CASH BASIS SOURCES (USES)

-

-

-

-

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES

60

FY 2015 Budget -

Final FY 2016 Budget 25,000.00 25,000.00 -

-


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET Galveston County WCID # 12 (10) Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

-

-

-

-

ENGINEERING

-

-

-

-

-

TOTAL PROFESSIONAL FEES

-

-

-

-

-

DEPRECIATION

-

-

-

-

-

TOTAL NON-OPERATING EXPENSES

-

-

-

-

-

CAPITAL

-

-

-

-

ADMIN-CAPITAL

-

-

-

-

-

CAPITAL OFFSET

-

-

-

-

-

TOTAL CAPITAL IMPROVEMENTS

-

-

-

-

25,000.00

TOTAL EXPENSES

-

-

-

-

25,000.00

NET CASH BASIS SOURCES (USES)

-

-

-

-

Description OPERTATING REVENUES METERED WATER SALES TOTAL OPERATING REVENUES

Final FY 2016 Budget

FY 2015 Budget

25,000.00 25,000.00

PROFESSIONAL FEES

NON-OPERATING EXPENSES

CAPITAL IMPROVEMENTS

61

25,000.00

-


FY2016 Budget Notes-Galveston County WCID #12 June 26, 2015 1. Operating Revenues- Operating Revenues for FY2016 for are projected to total $25,000.00, based on fees collected from Galveston County WCID #12. 2. Capital Improvements- Costs totaling $25,000.00:  Pipeline Rehabilitation ($25,000.00).

62


1998 A-B SERIES SOUTH PROJECTS (14)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET 1998 A-B SERIES SOUTH PROJECTS (14)

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

Ending Balance 8/31/2014 1,781,122.53 1,781,122.53 -

Actual YTD 2/28/2015 977,640.91 977,640.91 -

Annualized FY 2015 1,955,281.82 1,955,281.82 -

FY 2015 Budget 1,948,332.82 1,948,332.82 -

Final FY 2016 Budget 325,000.00 1,935,818.48 2,260,818.48 -

NET REVENUES OVER EXPENSES

1,781,122.53

977,640.91

1,955,281.82

1,948,332.82

2,260,818.48

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

1,599,457.15 1,947,097.50 -

856,698.84 996,845.82 -

1,713,397.68 1,943,691.64 -

1,949,691.67 -

325,000.00 1,945,600.00 -

NET CASH BASIS SOURCES (USES)

(1,765,432.12)

(875,903.75)

(1,701,807.50)

63

(1,358.85)

(9,781.52)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET 1998 A-B SERIES SOUTH PROJECTS (14) Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

METERED WATER SALES

-

-

-

-

325,000.00

TOTAL OPERATING REVENUES

-

-

-

-

325,000.00

Description

Final FY 2016 Budget

FY 2015 Budget

OPERTATING REVENUES

OTHER REVENUES BOND PAYMENT REVENUE OTHER INCOME

1,799,576.87

972,076.24

1,944,152.48

1,944,132.27

(31,632.84)

-

-

-

1,162.74

57.14

114.28

-

11,718.27

5,494.97

10,989.94

297.49

12.56

25.12

TOTAL OTHER REVENUES

1,781,122.53

977,640.91

1,955,281.82

NON-OPERATING EXPENSES DEPRECIATION TOTAL NON-OPERATING EXPENSES

1,599,457.15 1,599,457.15

856,698.84 856,698.84

1,713,397.68 1,713,397.68

INTEREST INCOME REVENUE FUND INTEREST INCOME RESERVE INTEREST INCOME INT & SINKING

4,200.55 1,948,332.82

-

1,929,486.45 1,480.00 4,460.67 391.36 1,935,818.48

-

CAPITAL IMPROVEMENTS CAPITAL

-

-

-

-

325,000.00

TOTAL CAPITAL IMPROVEMENTS

-

-

-

-

325,000.00

OTHER USES 1,170,000.00

630,000.00

1,210,000.00

1,210,000.00

1,260,000.00

INTEREST EXPENSE-1998A

CURRENT REVENUE BONDS

665,056.29

318,698.94

637,397.88

637,397.92

591,862.50

INTEREST EXPENSE-1998B

104,556.21

48,146.88

96,293.76

96,293.75

87,737.50

6,000.00

6,000.00

BOND HANDLING FEE

4,985.00

-

-

BOND ISSUANCE EXPENSE

2,500.00

-

-

-

-

TOTAL OTHER USES

1,947,097.50

996,845.82

1,943,691.64

1,949,691.67

1,945,600.00

TOTAL EXPENSES

3,546,554.65

1,853,544.66

3,657,089.32

1,949,691.67

2,270,600.00

NET CASH BASIS SOURCES (USES)

(1,765,432.12)

64

(875,903.75)

(1,701,807.50)

(1,358.85)

(9,781.52)


FY2016 Budget Notes – 1998 A-B Series South Projects June 26, 2015 1. Operating Revenues- Operating Revenues for FY2016 for are projected to total $325,000.00, based on fees collected from customers. 2. Other Revenues - For FY2016 for 1998 A-B Series South Projects are projected to total $1,935,818.48, consisting mostly of Bond Payment Revenue $1,929,486.45. 3. Capital Improvements- Costs totaling $325,000.00. Major projects include:  Pipeline Rehabilitation ($125,000.00) and  Pipeline Study-10,000 Linear Foot ($200,000.00). 4. Bond Principal-Payment of $1,260,000.00 for the 1998 A-B Series South Projects.

65


1998 C SERIES TEXAS CITY PROJECTS (15)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET 1998 C SERIES TEXAS CITY PROJECTS (15)

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

Ending Balance 8/31/2014 628,066.02 628,066.02 -

Actual YTD 2/28/2015 313,526.84 313,526.84 -

Annualized FY 2015 627,053.68 627,053.68 -

Final FY 2016 Budget

FY 2015 Budget 625,454.35 625,454.35 -

619,040.34 619,040.34 -

NET REVENUES OVER EXPENSES

628,066.02

313,526.84

627,053.68

625,454.35

619,040.34

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

678,255.63 240,978.75 -

382,538.94 111,366.66 -

765,077.88 622,733.32 -

626,983.33 -

620,966.67 -

NET CASH BASIS SOURCES (USES)

(291,168.36)

(180,378.76)

(760,757.52)

66

(1,528.98)

(1,926.33)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET 1998 C SERIES TEXAS CITY PROJECTS (15)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

FY 2015 Budget

Final FY 2016 Budget

624,248.39

617,229.02

OTHER REVENUES BOND PAYMENT REVENUE INTEREST INCOME DEBT SERVICE INTEREST INCOME RESERVE INTEREST INCOME CONSTRUCTION TOTAL OTHER REVENUES

624,425.40

312,124.20

624,248.40

441.97

20.24

40.48

5,336.39

1,382.40

2,764.80

(2,137.74)

1,205.96 625,454.35

601.72 1,209.60 -

628,066.02

313,526.84

627,053.68

619,040.34

DEPRECIATION

678,255.63

382,538.94

765,077.88

-

-

TOTAL NON-OPERATING EXPENSES

678,255.63

382,538.94

765,077.88

-

-

NON-OPERATING EXPENSES

OTHER USES CURRENT REVENUE BONDS

385,000.00

INTEREST EXPENSE-1998 C

234,468.75

111,366.66

400,000.00

400,000.00

410,000.00

222,733.32

222,733.33

206,716.67

4,250.00

4,250.00

BOND HANDLING FEE

4,010.00

-

-

BOND ISSUANCE EXPENSE

2,500.00

-

-

-

-

OTHER USES

240,978.75

111,366.66

622,733.32

626,983.33

620,966.67

TOTAL EXPENSES

919,234.38

493,905.60

1,387,811.20

626,983.33

620,966.67

(291,168.36)

(180,378.76)

NET CASH BASIS SOURCES (USES)

67

(760,757.52)

(1,528.98)

(1,926.33)


FY2016 Budget Notes – 1998 C Series Texas City Projects June 26, 2015 1. Other Revenues- Other Revenues for FY2016 for 1998 A-B Series Texas City Projects are projected to total $619,040.34, consisting mostly of Bond Payment Revenue $617,229.02. 2.

Bond Principal-Payment of $410,000.00 for the 1998 C Series Texas City Projects.

68


1998 D SERIES LA MARQUE PROJECTS (16)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET 1998 D SERIES LA MARQUE PROJECTS (16)

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

Ending Balance 8/31/2014 256,827.45 256,827.45 -

Actual YTD 2/28/2015 124,881.87 124,881.87 -

Annualized FY 2015 249,763.74 249,763.74 -

Final FY 2016 Budget

FY 2015 Budget 249,199.43 249,199.43 -

248,101.66 248,101.66 -

NET REVENUES OVER EXPENSES

256,827.45

124,881.87

249,763.74

249,199.43

248,101.66

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

159,394.11 256,268.33 -

86,102.58 33,750.00 -

172,205.16 247,500.00 -

251,750.00 -

248,150.00 -

NET CASH BASIS SOURCES (USES)

(158,834.99)

5,029.29

(169,941.42)

69

(2,550.57)

(48.34)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET 1998 D SERIES LA MARQUE PROJECTS (16)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

FY 2015 Budget

Final FY 2016 Budget

248,730.82

247,402.74

OTHER REVENUES BOND PAYMENT REVENUE OTHER INCOME INTEREST INCOME DEBT SERVICE

255,606.24 -

124,365.42 -

248,730.84 -

-

-

193.33

2.85

5.70

-

249.52

1,027.88

513.60

1,027.20

468.61

449.40

256,827.45

124,881.87

249,763.74

249,199.43

248,101.66

DEPRECIATION

159,394.11

86,102.58

172,205.16

-

-

NON-OPERATING EXPENSES

159,394.11

86,102.58

172,205.16

-

-

INTEREST INCOME RESERVE TOTAL OTHER REVENUES

NON-OPERATING EXPENSES

OTHER USES CURRENT REVENUE BONDS INTEREST EXPENSE

175,000.00 74,358.33

33,750.00

180,000.00

180,000.00

180,000.00

67,500.00

67,500.00

63,900.00

4,250.00

4,250.00

BOND HANDLING FEE

4,410.00

-

-

BOND ISSUANCE EXPENSE

2,500.00

-

-

-

-

TOTAL OTHER USES

256,268.33

33,750.00

247,500.00

251,750.00

248,150.00

TOTAL EXPENSES

415,662.44

119,852.58

419,705.16

251,750.00

248,150.00

NET CASH BASIS SOURCES (USES)

(158,834.99)

70

5,029.29

(169,941.42)

(2,550.57)

(48.34)


FY2016 Budget Notes – 1998 D Series La Marque Projects June 26, 2015 1. Other Revenues- Other Revenues for FY2016 for 1998 A-B Series La Marque Projects are projected to total $248,101.66, consisting mostly of Bond Payment Revenue $247,402.74. 2.

Bond Principal-Payment of $180,000.00 for the 1998 C Series La Marque Projects.

71


2002 GALVESTON PROJECTS (19)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET 2002 GALVESTON PROJECTS (19)

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

Ending Balance 8/31/2014 862,743.72 862,743.72 -

Actual YTD 2/28/2015 427,721.13 427,721.13 -

Annualized FY 2015 855,442.26 855,442.26 -

Final FY 2016 Budget

FY 2015 Budget 858,748.17 858,748.17 -

863,444.30 863,444.30 -

NET REVENUES OVER EXPENSES

862,743.72

427,721.13

855,442.26

858,748.17

863,444.30

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

610,839.54 116,508.35 702,330.00 -

354,239.28 70,088.64 -

708,478.56 855,177.28 -

859,077.23 -

862,827.81 -

NET CASH BASIS SOURCES (USES)

(566,934.17)

72

3,393.21

(708,213.58)

(329.06)

616.48


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET 2002 GALVESTON PROJECTS (19)

Description

Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

FY 2015 Budget

Final FY 2016 Budget

857,289.56

861,487.90

OTHER REVENUES 2002 GAL BOND PAYMENT INTEREST INCOME-GENERAL FUND INTEREST INCOME-INT & SINK INTEREST INCOME-PROJECT FUND TOTAL OTHER REVENUES

860,643.48 989.24 1,111.00

428,644.80

857,289.60

83.80

167.60

20.02 (1,027.49)

40.04 (2,054.98)

1,458.61 858,748.17

1,956.40 -

862,743.72

427,721.13

855,442.26

863,444.30

DEPRECIATION

610,839.54

354,239.28

708,478.56

-

-

TOTAL NON-OPERATING EXPENSES

610,839.54

354,239.28

708,478.56

-

-

NON-OPERATING EXPENSES

CAPITAL IMPROVEMENTS CAPITAL

116,508.35

-

-

-

-

TOTAL CAPITAL IMPROVEMENTS

116,508.35

-

-

-

-

700,000.00

-

OTHER USES CURRENT REVENUE BONDS INTEREST EXPENSE

-

70,088.64

715,000.00

715,000.00

735,000.00

140,177.28

140,177.23

123,927.81

3,900.00

3,900.00

BOND HANDLING FEE

1,080.00

-

-

BOND ISSUANCE EXPENSE

1,250.00

-

-

TOTAL OTHER USES

TOTAL EXPENSES NET CASH BASIS SOURCES (USES)

-

-

702,330.00

70,088.64

855,177.28

859,077.23

862,827.81

1,429,677.89

424,327.92

1,563,655.84

859,077.23

862,827.81

(566,934.17)

73

3,393.21

(708,213.58)

(329.06)

616.48


FY2016 Budget Notes – 2002 Galveston Projects June 26, 2015 1. Other Revenues- Other Revenues for FY2016 for 2002 Galveston Projects are projected to total $863,444.30, consisting mostly of Bond Payment Revenue $861,487.90. 2. Bond Principal-Payment of $735,000.00 for the 2002 Galveston Projects.

74


NORTHLINE GROUP (23)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET NORTHLINE GROUP (23) Ending Balance 8/31/2014 -

Actual YTD 2/28/2015 -

Annualized FY 2015 -

SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

-

-

-

-

NET REVENUES OVER EXPENSES

-

-

-

-

140,000.00

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

-

-

-

-

140,000.00 -

NET CASH BASIS SOURCES (USES)

-

-

-

-

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES

75

FY 2015 Budget -

Final FY 2016 Budget 140,000.00 140,000.00 -

-


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET NORTHLINE GROUP (23) Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

METERED WATER SALES

-

-

-

-

140,000.00

TOTAL OPERATING REVENUES

-

-

-

-

140,000.00

Description

Final FY 2016 Budget

FY 2015 Budget

OPERTATING REVENUES

PROFESSIONAL FEES ENGINEERING TOTAL PROFESSIONAL FEES

-

-

-

-

-

-

-

-

-

-

DEPRECIATION

-

-

-

-

-

TOTAL NON-OPERATING EXPENSES

-

-

-

-

-

NON-OPERATING EXPENSES

CAPITAL IMPROVEMENTS CAPITAL

-

140,000.00

TOTAL CAPITAL IMPROVEMENTS

-

-

-

-

140,000.00

TOTAL EXPENSES

-

-

-

-

140,000.00

NET CASH BASIS SOURCES (USES)

-

-

-

-

76

-


FY2016 Budget Notes – Northline Group June 26, 2015 1. Operating Revenues- Operating Revenues for FY2016 are projected to total $140,000.00, based on anticipated fees collected. 2. Capital Improvements- Costs totaling $140,000.00. Major projects include:  Pipeline Rehabilitation ($40,000.00) and,  Pipeline Study-5,000 Linear Foot ($100,000.00).

77


BAYSHORE GROUP (24)


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET SUMMARY BUDGET BAYSHORE GROUP (24) Ending Balance 8/31/2014 -

Actual YTD 2/28/2015 -

Annualized FY 2015 -

SALARIES & WAGES PROFESSIONAL FEES PURCHASED & CONTRACTED SERVICES SUPPLIES, MATERIALS & UTILITIES MAINTENANCE, REPAIRS & PARTS EMPLOYEE BENEFITS GENERAL & ADMINISTRATIVE EXPENSES TOTAL EXPENSES

-

-

-

-

NET REVENUES OVER EXPENSES

-

-

-

-

40,000.00

LESS: NON-OPERATING EXPENSES LESS: CAPITAL IMPROVEMENTS LESS: OTHER USES ADD: OTHER SOURCES

-

-

-

-

40,000.00 -

NET CASH BASIS SOURCES (USES)

-

-

-

-

OPERATING REVENUES OTHER REVENUES TOTAL REVENUES

78

FY 2015 Budget -

Final FY 2016 Budget 40,000.00 40,000.00 -

-


GULF COAST WATER AUTHORITY FISCAL YEAR 2015 - 2016 BUDGET BAYSHORE GROUP (24) Ending Balance 8/31/2014

Actual YTD 2/28/2015

Annualized FY 2015

METERED WATER SALES

-

-

-

-

40,000.00

TOTAL OPERATING REVENUES

-

-

-

-

40,000.00

ENGINEERING

-

-

-

-

-

TOTAL PROFESSIONAL FEES

-

-

-

-

-

DEPRECIATION

-

-

-

-

-

TOTAL NON-OPERATING EXPENSES

-

-

-

-

-

Description

Final FY 2016 Budget

FY 2015 Budget

OPERTATING REVENUES

PROFESSIONAL FEES

NON-OPERATING EXPENSES

CAPITAL IMPROVEMENTS CAPITAL

-

ADMIN-CAPITAL

-

40,000.00 -

TOTAL CAPITAL IMPROVEMENTS

-

-

-

-

40,000.00

TOTAL EXPENSES

-

-

-

-

40,000.00

NET CASH BASIS SOURCES (USES)

-

-

-

-

79

-


FY2016 Budget Notes – Bayshore Group June 26, 2015 1. Operating Revenues- Operating Revenues for FY2016 are projected to total $40,000.00, based on anticipated fees collected. 2. Capital Improvements- Costs totaling $40,000.00. Including for Pipeline Rehabilitation ($40,000.00).

80


APPENDIX


Exhibit A 2016 WATER RATES PER MILLION GALLONS

CANAL- System A & B

Rates CANAL- Chocolate Bayou Rates INTERRUPTIBLE WATER Silvercreek Country Club Sugar Creek Country Club Texas Brine Corporation Mainland Concrete First Colony Community Services (Fluor) First Colony Commons Riverbend Country Club Diamond K Mag Creek Country Club Texas City Golf Course THOMAS MACKEY WATER TREATMENT PLANT

Rates

O&M

Capital

79.04

31.75

O&M

Capital

172.51

197.72

Raw Water

Raw Water Option Water Pecan Grove

81.68

365.33

38.49

Raw Water Option Water 95.00

93.05

Interruptible Rates 309.00 353.09 343.10 196.65 268.77 196.65 196.65 196.65 196.65 196.65 Capital

Raw Water 271.63

156.26

5 Year Note

O&M

31.67

556.39 Bond Payment

O&M INDUSTRIAL RATES (subject to final 2016 Bond Issuance cost)

Rates

Power

Raw Water

47.04

192.47

Reservoir

15.83

Capital

Pump Station

10.35

Reservoir

43.34

SPOT RAW WATER-(TRUCKED) $1,000 minimum up to first million and $500 per half million thereafter.

A-1

Pump Station

69.56

Pump Station Reservoir Water Treatment Industrial 21 IndustrialPlant 12 Years Less Ashland Years 19.99

18.54

84.38

2015-2016 GCWA Approved Operating Budgets  

Gulf Coast Water Authority 2015-2016 Approved Operating Budgets

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