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HomeMy WebLinkAbout07/11/2013 - Workshop Agenda Packet - City CouncilTable of Contents Agenda 2 Workshop No. 5 - Brazos Central Appraisal District Presentation Coversheet reviewed 5 Workshop No. 6 - BVSWMA, Inc. FY2014 Budget Coversheet revised 1 6 Annual Budget 7 1 CITY OF COD,EGE STATION Mayor Home o/Texas A&M University'" Council members Nancy Berry Blanche Brick Mayor Pro Tem Jess Fields Karl Mooney Jolm Nichols Interim City Manager Julie Schultz Kathy Merrill J ames Benham Agenda College Station City Council Workshop Meeting Thursday, July 11,2013,4:30 p.m. City Hall Council Chambers, 1101 Texas Avenue College Station, Texas 1. Call meeting to order. 2. Executive Session will be held in the Administrative Conference Room. Consultation with Attorney {Gov't Code Section 551.071 }; possible action. The City Council may seek advice from its attorney regarding a pending or contemplated litigation subject or settlement offer or attorney-client privileged information. Litigation is an ongoing process and questions may arise as to a litigation tactic or settlement offer, which needs to be discussed with the City Council. Upon occasion the City Council may need information from its attorney as to the status of a pending or contemplated litigation subject or settlement offer or attorney-client privileged information. After executive session discussion, any final action or vote taken will be in public. The following subject(s) may be discussed: Litigation a. College Station v. Star Insurance Co., Civil Action No.4: ll-CV-02023 b. Patricia Kahlden, individ. and as rep. of the Estate of Lillie May Williams Bayless v. Laura Sue Streigler, City of College Station and James Steven Elkins, No. 11-003172-CV -272, in the 272 nd District Court of Brazos County, Tx. c. Cause No. 12-002918-CV-361; Tom Jagielski v. City of College Station; In the 361 st Judicial District Court, Brazos County, Texas d. State v. Carol Arnold, Cause Number 11-02697-CRF-85, In the 85 th District Court, Brazos County, Texas e. Robyn Taylor, individually and as next friend of Faith Taylor, a minor child v. Lincoln Recreation Center, Cause No. 13-00 1244-CV -361, in the 361 st District Court, Brazos County, Texas Personnel {Gov't Code Section 551.074}; possible action -The City Council may deliberate the appointment, employment, evaluation, reassignment, duties, discipline, or dismissal of a public officer. After executive session discussion, any final action or vote taken will be in public. The following public officer(s) may be discussed: a. City Manager Economic Incentive Negotiations {Gov't Code Section 551.087}; possible action The City Council may deliberate on commercial or financial information that the City Council has received from a business Pa e 2 City Council Workshop Meeting Thursday, July 11,2013 prospect that the City Council seeks to have locate, stay or expand in or near the city with which the City Council in conducting economic development negotiations may deliberate on an offer of financial or other incentives for a business prospect. After executive session discussion, any final action or vote taken will be in public. The following subject(s) may be discussed: a. Economic Incentives to a business prospect for projects located in various locations in College Station 3. Take action, if any, on Executive Session. 6:00 PM 4. Presentation, possible action, and discussion on items listed on the consent agenda. 5. Presentation, possible action and discussion regarding the Brazos Central Appraisal District's Evaluation and Calculation Process. 6. Presentation, possible action, and discussion on the FY 2014 BVSWMA, Inc Proposed Budget. 7. Council Calendar July 17 BVSWMA Board Meeting at 310 Krenek Tap Road -Municipal Court Building -2nd Floor -Room 203, 11 :00 a.m. July 17 RVP Board Meeting at RVP, 3:00 p.m. July 18 P &Z WorkshoplMeeting in Council Chambers at 6:00 p.m. (Blanche Brick, Liaison) July 19 Scott & White Hospital Simply Spectacular Event at 700 Scott & White Drive, 6:30 p.m. July 23 Audit Committee Meeting in City Hall Administrative Conference Room at 4:30 p.m. July 25 Executive Session/Workshop/Regular Meeting at 4:30, 6:00 & 7:00 p.m. 8. Presentation, possible action, and discussion on future agenda items and review of standing list of Council generated agenda items: A Council Member may inquire about a subject for which notice has not been given. A statement of specific factual information or the recitation of existing policy may be given. Any deliberation shall be limited to a proposal to place the subject on an agenda for a subsequent meeting. 9. Discussion, review and possible action regarding the following meetings: Animal Shelter Board, Arts Council of Brazos Valley, Arts Council Sub-committee, Audit Committee, Bicycle, Pedestrian, and Greenways Advisory Board, Bio-Corridor Board of Adjustments, Blinn College Brazos Valley Advisory Committee, Brazos County Health Dept., Brazos Valley Council of Governments, Bryan/College Station Chamber of Commerce, Budget and Finance Committee, BVSWMA, BVW ACS, Compensation and Benefits Committee, Convention & Visitors Bureau, Design Review Board, Economic Development Committee, Gigabit Broadband Initiative, Historic Preservation Committee, Interfaith Dialogue Association, Intergovernmental Committee, Joint Relief Funding Review Committee, Landmark Commission, Library Board, Metropolitan Planning Organization, Parks and Recreation Board, Planning and Zoning Commission, Research Valley Partnership, Research Valley Technology Council, Regional Transportation Committee for Council of Governments, Transportation and Mobility Committee, T AMU Student Senate, Texas Municipal League, Twin City Pa e 3 City Council Workshop Meeting Thursday, July 11, 2013 Endowment, Youth Advisory CounciL Zoning Board of Adjustments, (Notice of Agendas posted on City Hall bulletin board). 10. Adjourn. APPROVED: Notice is hereby given that a Council Group Photo's, Executive Session and Workshop Meeting of the City Council of the City of College Station, Texas will be held on the 11th of July, 2013 at 4:30 p.m. respectively in the City Hall Council Chatnbers, 1101 Texas Avenue, College Station, Texas. The following subjects will be discussed, to wit: See Agenda City Manager I, the undersigned, do hereby certify that the above Notice of Meeting of the Governing Body of the City of College Station, Texas, is a true and correct copy of said Notice and that I posted a true and correct copy of said notice on the bulletin board at City Hall, 1101 Texas Avenue, in College Station, Texas, and the City'S website, www.cstx.gov. The Agenda and Notice are readily accessible to the general public at all times. Said Notice and Agenda were posted on July 3, 2013 at 5:00 pm and remained so posted continuously for at least 72 hours proceeding the scheduled time of said meeting. This public notice was removed from the official board at the College Station City Hall on the following date and time: by _____________ Dated this __day of , 2013. CITY OF COLLEGE STATION, TEXAS By__________________ Subscribed and sworn to before me on this the day of , 2013. _________Notary Public -Brazos County, Texas My commission expires: ____ This building is wheelchair accessible. Handicap parking spaces are available. Any request for sign interpretive service must be made 48 hours before the meeting. To make arrangements call (979) 764-3517 or (TDD) 1-800-735-2989. Agendas may be viewed on www.cstx.gov. Council meetings are broadcast live on Cable Access Channel 19. July 11, 2013 Workshop Agenda Item No. 5 Brazos Central Appraisal District Presentation To: Kathy Merrill, Interim City Manager From: Jeff Kersten, Executive Director of Business Services Agenda Caption: Presentation, possible action and discussion regarding the Brazos Central Appraisal District’s Evaluation and Calculation Process. Recommendation(s): Staff recommends that the Council receive the presentation. Summary: Mark Price with the Brazos Central Appraisal District will update the Council on the property evaluation process, property tax law changes, protest procedures and timeline, and other appraisal related issues and calculation information. The City appointee to the Brazos Central Appraisal District is Ron Kaiser. Budget & Financial Summary: None. Legal Review: No Attachments: None 5 July 11, 2013 Workshop Agenda Item No. 6 BVSWMA, Inc. FY2014 Budget To: Kathy Merrill, Interim City Manager From: Chuck Gilman, P.E., PMP, Public Works Director Agenda Caption: Presentation, possible action, and discussion on the FY 2014 BVSWMA, Inc Proposed Budget. Relationship to Strategic Goals: 1. Financially Sustainable City 2. Core Services and Infrastructure Recommendation(s): Staff recommends the Council approve the FY2014 BVSWMA, Inc. Proposed Budget. Summary: The BVSWMA, Inc proposed budget was considered and approved by the BVSWMA, Inc. Board of Directors on May 15, 2013. According to the BVSWMA, Inc, By-Laws and Operating Agreement, the BVSWMA budget will be presented to the College Station and Bryan City Councils for consideration after being approved by the BVSWMA Board. Budget & Financial Summary: The FY2014 BVSWMA, Inc. Proposed Budget Revenue is $6,878,600 and the Expenses are $7,645,742. Reviewed and Approved by Legal: N/A Attachments: 1. BVSWMA, Inc. Proposed FY13 Budget 6 7 ! ! ! ! ! ! ! ( BVSWMA,(Inc.( FYE(2014(Budget(Overview( ( ( !! 8 Approved Projected,Proposed 2013 2013 2014 Budget Results Budget Revenue 6,452,625$,,,,,,,,6,924,271$,,,,,,,,6,878,600$,,,,,,,, Operating,Expense 4,851,160$,,,,,,,,4,917,177$,,,,,,,,5,330,742$,,,,,,,, Captial,Expense 4,510,000$,,,,,,,,3,610,000$,,,,,,,,2,465,000$,,,,,,,, Total,Expense 9,361,160$,,,,,,,,8,527,177$,,,,,,,,7,795,742$,,,,,,,, Cash,&,Investments,(Working,Capital)4,736,602$,,,,,,,,3,543,575$,,,,,,,, Reserves Rock,Prairie,Road,Closure/Post,Closure 3,626,000$,,,,,,,,3,466,000$,,,,,,,, Twin,Oaks,Closure,&,Post,Closure 714,349$,,,,,,,,,,,915,191$,,,,,,,,,,, BDF,S,Interim,cover,&,preSclosure 49,802$,,,,,,,,,,,,, BDF,S,Pipeline,relocation 59,762$,,,,,,,,,,,,, BDF,S,Gas,System 157,706$,,,,,,,,,,, Total,Reserves 4,340,349$,,,,,,,,4,648,461$,,,,,,,, Notes&&&Assumptions: /&&&FYE2014&budget&includes&additional&capital&reserves&for&future&expenses /&&&Projected&FYE2013&results&based&on&actual&results&through&Feb&28,&adjusted&for&actual&&&anticipated&one/time&expenses. /&&&Non/cash&(Depreciation&&&Amortization)&expenses&assumed&unchanged&for&budgeting&purposes /&&&Financial&model&includes&no&volume&increase&in&FY2014 /&&&Financial&model&includes&volume&increase&at&a&rate&of&2%&per&year&in&FY&2015&and&beyond /&&The&anticipation&that&City&of&Brenham&volume&will&return&in&2015&has&been&removed&from&the&FYE2014&financial&model. /&&The&FYE2013&budget&included&a&proposed&price&increase&in&2017,&the&current&model&delays&the&price&increase&until&2020. /&&The&current&model&assumes&expenses&increase&at&2%,&salaries&3%,&per&year&for&FY2015&and&beyond S,,Rock,Priarie,Road,Post,Closure,Expenses,($160,000),not,included,in,Capital,Expenses 9 ( ( ( ( ( ( ( BVSWMA,(Inc.( FYE(2014(Operations(Budget( ( !! 10 Current Projected Results Results FYE2013 FYE2013 FYE2014 Feb Financials Budget Operating Revenue Feb Volume 5 Landfill Volume - Tons City of College Station 25,202 60,484 60,500 City of Bryan 22,036 52,887 52,900 Third Party 67,944 163,066 163,000 115,182 276,436 276,400 Gate Landfill Rates TCEQ Rate City of College Station 20.25$ 1.25$ 21.50$ City of Bryan 20.25$ 1.25$ 21.50$ Third Party 25.75$ 1.25$ 27.00$ Landfill Revenue City of College Station 1,225,125 City of Bryan 1,071,225 Third Party 4,197,250 Total Landfill Revenue 2,702,898 6,486,955 6,493,600 Compost Revenue 159,786 383,486 385,000 Total Operating Revenue 2,885,113 6,924,271 6,878,600 Operating Expenses Debt Service Interest Expense Debt Service Interest - City of College Station 90,505 177,710 174,410 Debt Service: Interest - City of Bryan 94,666 189,331 185,131 Total Debt Service 185,171 367,041 359,541 Maintenance Expense Computer Software 3,789 9,094 10,000 Office Maint-Other 1,283 3,079 3,000 Office Maint-Equipment 0 0 3,000 Office Maint-Furniture 0 0 1,000 Office Maint-Computer 0 0 3,000 Maint.-Building 2,667 6,401 10,000 Maint.-Grounds 6,139 25,000 20,000 Maint.-Fence & Gates 3,137 7,529 1,000 V&E Maint-Machine/Tool 249 598 2,000 V&E Maint-Heavy Equipment 91,640 219,936 220,000 V&E Maint-Radios 372 10,000 10,000 V&E Maint-Phones 0 3,000 3,000 V&E Maint-Pages/Other 12,565 30,156 15,000 V&E Maint-Pumps/Motors 1,865 4,476 5,000 V&E Maint-Motor Vehicle 2,991 7,178 12,000 V&E Maint-Other 185 444 1,000 Wet Weather Access 28,657 68,777 50,000 Other Total 0 0 - Total Maintenance Expense 155,539 395,667 369,000 Other Contingency 0 0 150,000 Keep Brazos Beautiful 150,000 HHW Collection 289,500 Community Activities & Support 11,000 Closure Accrual - Twin Oaks 88,451 212,282 138,948 Post-Closure Accrual - Twin Oaks 44,225 106,141 61,894 0 0 0 0 0 0 0 0 0 Total Other 132,676 318,422 801,342 Purchased Services 11 Advertise-Promotional 13,991 33,578 3,000 Insurance-Premium 23,156 60,000 60,000 Other Serv-Other 1,785 4,284 50,000 Other Serv-Contract Labor 13,828 33,187 25,000 Other Serv-C/T COCS Employees 19,360 46,464 - Other Serv-C/T COB Employees 56,749 136,198 - Other Serv-Security 2,060 6,000 1,000 Printing-External 2,871 20,000 6,000 Printing-Signs & Banners 1,025 2,460 2,500 Prof Serv-Audit 12,250 12,250 15,000 Prof Serv-Engineering 72,458 173,899 250,000 Prof Serv-Legal 3,306 20,000 20,000 Prof Serv-Medical 0 0 1,000 Prof Serv-Spec Studies 0 40,000 40,000 Prof Serv-Other 123,752 350,000 150,000 Rentals-Buildings & Structures 1,130 2,712 - Rentals-Equipment 1,065 2,556 10,000 Sundry-Credit Card Fees 5,641 13,538 15,000 Sundry-Freight 1,922 4,613 6,000 Sundry-Permits & Licenses 4,170 5,000 5,000 Sundry-Penalty & Interest 71 170 500 Sundry-Postage 923 2,215 3,000 Tech Serv-Janitorial 2,939 7,054 8,000 Tech Serv-Pest Control 1,135 2,724 2,800 Tech. Svcs.-Inspect & Lic. Fees 3,622 8,693 10,000 Training-In-house Training 0 0 1,000 Training-Memberships 4,152 5,000 3,000 Training-Outside Training 948 2,275 2,250 Training-Subscriptions 0 500 500 Training-Travel & Lodging 1,419 3,500 10,000 Util Serv-Cable Services 760 1,824 2,000 Util Serv-Disposal Fees 6,865 20,000 20,000 Util Serv-Electric 19,853 47,647 75,000 Util Serv-Garbage 0 0 - Util Serv-Local Phone 370 888 1,500 Util Serv-Long Distance Phone 0 0 400 Util Serv-Mobile Phone 2,940 7,056 7,500 Util Serv-Natural Gas 0 0 - Util Serv-Sewer 0 0 - Util Serv-Water 3,604 20,000 25,000 Total Purchased Services 410,120 1,096,286 831,950 Salaries & Benefits Administrative 83,155 223,200 230,000 Fulltime Labor 309,959 830,500 891,000 Overtime 107,305 258,000 265,000 Bonuses 0 0 15,000 FICA/Medicare & Unemployment 41,372 99,300 100,000 Retirement 70,928 190,000 195,000 Group Health Insurance 75,207 215,000 222,000 Group Life Insurance 2,177 6,000 7,000 Workers Compensation 12,480 33,000 38,000 Unemployment Compensation 0 0 0 Education Reimbursement 0 0 0 Group LT Disability 2,181 6,000 6,720 Taxable Employee Benefits 0 3,000 3,000 Total Salaries & Benefits 704,765 1,864,000 1,972,720 Supplies Office Supplies - General 2,200 5,280 6,000 Office Supplies - Computer 66 159 500 Office Supplies - Educate 504 1,209 0 Office Supplies - Photo 0 0 0 Office Supplies-Minor Equipment 3,006 7,213 5,000 Office Supp.-Computer Hardware 1,475 3,541 3,000 Office Supp.-Computer Software 2,000 4,800 5,000 Office Supplies - Other 182 437 400 12 Botanical 0 0 1,000 V&E-Oil 9,077 21,784 25,000 V&E-Fuel 3,162 7,589 10,000 V&E-Diesel 242,228 581,347 700,000 V&E-Minor Tools 1,905 4,573 6,000 V&E-Other 27 66 2,000 Awards-Service 0 0 1,000 Awards-Recognition 2,400 2,400 2,500 Award-Clothing 0 0 850 Clothing-Accessory 5,545 10,000 7,500 Clothing-Uniforms 0 0 1,000 Chemical-Janitorial 1,228 2,948 4,000 Chemical-Botanical 10,323 24,776 25,000 Chemical-Pesticide 689 1,655 2,000 Chemical-Other 0 0 300 Crew-First Aid 4 10 1,000 Crew-Safety 2,358 5,660 5,000 Crew-Other 848 2,035 200 Misc Supply-Promo Mater 0 10,000 10,000 Misc Supply-Goodwill 1,369 3,286 0 Misc Supply-Food & Ice 5,110 12,263 2,000 Misc Supply-Other 2,408 5,779 10,000 Misc Supply-Survey 0 0 0 Total Supplies 298,116 718,810 836,250 Total Operating Expenses before Amort & Dep 1,886,387 4,760,227 5,170,803 Net Operating Income (Loss) before Amort & Dep 998,726 2,164,044 1,707,797 Amortization & Depreciation Amortization Exp - LF 12,820 30,769 30,000 Depreciation Exp - LF 741,586 1,779,808 1,779,808 Depreciation Exp - Compost 49,693 119,263 120,000 Total Amortization & Depreciation 804,100 1,929,839 1,929,808 Operating Income (Loss)194,627 234,205 -222,011 Non-operating Revenue (Expenses) Host Fees (65,396)$ (156,950)$ (159,939)$ Total Non-operating Revenue (Expense)(65,396)$ (156,950)$ (159,939)$ Change in Net Assets Before Capital Outlays 129,231 77,254 -381,950 13 ( ( ( ( ( ( ( BVSWMA,(Inc.( 10OYear(Capital(and(Reserves(Projection( ( ! ! 14 Actual Budget Projected FYE 2012 2013 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Landfill(Volume City?of?College?Station 61,721?????????61,700?????????60,484?????????60,500?????????61,710?????????62,944?????????64,203?????????65,487?????????66,797?????????68,133?????????69,495?????????70,885?????????72,303????????? City?of?Bryan 55,570?????????55,500?????????52,887?????????52,900?????????53,958?????????55,037?????????56,138?????????57,261?????????58,406?????????59,574?????????60,765?????????61,981?????????63,220????????? Third?Party 166,334???????158,300???????163,066???????163,000???????166,260???????169,585???????172,977???????176,436???????179,965???????183,564???????187,236???????190,980???????194,800??????? Total 283,625???????275,500???????276,436???????276,400???????281,928???????287,567???????293,318???????299,184???????305,168???????311,271???????317,497???????323,847???????330,324??????? Landfill(Rates City?Rate 20.25$?????????20.25$?????????20.25$?????????20.25$?????????20.25$?????????20.25$?????????21.50$?????????21.50$?????????21.50$?????????21.50$????????? 3rd?Party?Rate 25.75$?????????25.75$?????????25.75$?????????25.75$?????????25.75$?????????25.75$?????????26.75$?????????26.75$?????????26.75$?????????26.75$????????? Landfill(Capacity Starting?Capacity?(Tons)27,682,053?27,398,450?27,398,450?27,122,014?26,845,614?26,563,686?26,276,119?25,982,801?25,683,617?25,378,449?25,067,178?24,749,681?24,425,835? Accepted?(Tons)283,603???????275,500???????276,436???????276,400???????281,928???????287,567???????293,318???????299,184???????305,168???????311,271???????317,497???????323,847???????330,324??????? Ending?capacity?(Tons)27,398,450?27,122,950?27,122,014?26,845,614?26,563,686?26,276,119?25,982,801?25,683,617?25,378,449?25,067,178?24,749,681?24,425,835?24,095,511? Percent?Remaining 99%98%98%97%96%95%94%93%91%90%89%88%87% Revenue Landfill?Revenue 6,493,600 6,623,472 6,755,941 6,891,060 7,028,881 7,169,459 7,656,046 7,809,167 7,965,351 8,124,658 Compost?Revenue 385,000???????385,000???????385,000???????385,000???????385,000???????385,000???????385,000???????385,000???????385,000???????385,000??????? Total?Revenue 7,049,166 6,452,625 6,924,271 6,878,600 7,008,472 7,140,941 7,276,060 7,413,881 7,554,459 8,041,046 8,194,167 8,350,351 8,509,658 Operating(Expenses Debt?Service 367,041 367,041 356,091 340,441 324,291 309,966 293,041 274,879 255,567 235,167 213,967 191,798 Maintenance?Expense 338,500 395,667 369,000 376,380 383,908 391,586 399,417 407,406 415,554 423,865 432,342 440,989 Twin?Oaks?Closure 212,458 212,282 138,948 141,727 144,561 147,453 150,402 153,410 156,478 159,607 162,800 166,056 Twin?Oaks?Post?Closure 106,229 106,141 61,894 63,132 64,394 65,682 66,996 68,336 69,702 71,096 72,518 73,969 Other?Expense 150,000 0 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 Purchased?Services 1,296,450 1,096,286 831,950 848,589 865,561 882,872 900,529 918,540 936,911 955,649 974,762 994,257 Salaries?&?Benefits 1,681,000 1,864,000 1,972,720 2,025,734 2,080,225 2,136,233 2,193,803 2,252,979 2,313,806 2,376,332 2,440,604 2,506,674 Supplies 858,750 718,810 836,250 852,975 870,035 887,435 905,184 923,288 941,753 960,588 979,800 999,396 Non<Operating(Expenses Host?Fees 159,419 156,950 159,939 163,138 166,401 169,729 173,123 176,586 180,118 183,720 187,394 191,142 Interim?Closure?allocation 0 0 49,802 50,798 51,814 52,850 53,907 54,985 56,085 57,207 58,351 59,518 Pipeline?Relocation?Allocation 0 0 59,762 60,957 62,177 63,420 64,688 65,982 67,302 68,648 70,021 71,421 Gas?System?Allocation 0 0 157,706 160,860 164,077 167,359 170,706 174,120 177,602 181,154 184,777 188,473 Total(Operating(&(Non(Operating(Expense 5,079,786 5,169,847 4,917,177 5,144,062 5,234,731 5,327,443 5,424,585 5,521,798 5,620,510 5,720,878 5,823,034 5,927,338 6,033,693 Cash(from(Operations 1,969,380????1,282,778????2,007,094????1,734,538????1,773,741????1,813,499????1,851,475????1,892,084????1,933,949????2,320,168????2,371,133????2,423,013????2,475,964???? Reserves(&(Allocations Inflows(<(Reserves(&(Allocations,(funded(from(Operating(&(Non(Operating(Expenses( Rock?Prarie?Road?Closure/Post?Closure ]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]???????????????? Twin?Oaks?Closure/Post?Closure 318,422???????200,842???????204,858???????208,956???????213,135???????217,397???????221,745???????226,180???????230,704???????235,318???????240,024??????? 15 Interim?Closure?allocation ]????????????????49,802?????????50,798?????????51,814?????????52,850?????????53,907?????????54,985?????????56,085?????????57,207?????????58,351?????????59,518????????? Pipeline?Relocation?Allocation ]????????????????59,762?????????60,957?????????62,177?????????63,420?????????64,688?????????65,982?????????67,302?????????68,648?????????70,021?????????71,421????????? Gas?System?Allocation ]????????????????157,706???????160,860???????164,077???????167,359???????170,706???????174,120???????177,602???????181,154???????184,777???????188,473??????? Spending(<(Reserves(&(Allocations Rock?Prarie?Road?Closure/Post?Closure (1,500,000)??(160,000)??????(80,000)????????(80,000)????????(80,000)????????(80,000)????????(80,000)????????(80,000)????????(80,000)????????(80,000)????????(80,000)???????? Twin?Oaks?Closure/Post?Closure ]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]???????????????? Interim?Closure?allocation ]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]???????????????? Pipeline?Relocation?Allocation ]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]???????????????? Gas?System?Allocation ]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]????????????????]???????????????? Ending(Balance(<(Reserves(&(Allocations Rock?Prarie?Road?Closure/Post?Closure 3,626,000????3,466,000????3,386,000????3,306,000????3,226,000????3,146,000????3,066,000????2,986,000????2,906,000????2,826,000????2,746,000???? Twin?Oaks?Closure/Post?Closure 714,349???????915,191???????1,120,049????1,329,005????1,542,140????1,759,537????1,981,282????2,207,462????2,438,166????2,673,484????2,913,508???? Interim?Closure?allocation ]????????????????49,802?????????100,600???????152,413???????205,264???????259,171???????314,156???????370,241???????427,447???????485,798???????545,316??????? Pipeline?Relocation?Allocation ]????????????????59,762?????????120,720???????182,896???????246,316???????311,005???????376,987???????444,289???????512,937???????582,958???????654,379??????? Gas?System?Allocation ]????????????????157,706???????318,566???????482,643???????650,001???????820,707???????994,827???????1,172,429????1,353,583????1,538,361????1,726,833???? Working(Capital(<(exclusive(of(Reserves(&(Allocations Starting?Cash?&?Investments 4,724,536????3,543,575????3,945,306????2,815,104????2,882,005????2,694,453????1,067,014????1,544,846????1,703,496????553,676??????? Equipment?Replacement (1,655,000)??(452,500)??????(1,495,000)??(861,500)??????(1,122,000)??(1,079,000)??(830,000)??????(1,170,000)??(1,000,000)??(1,000,000)?? Debt?Service (445,000)??????(460,000)??????(480,000)??????(445,000)??????(470,000)??????(485,000)??????(505,000)??????(525,000)??????(545,000)??????(565,000)?????? Capital?Projects (365,000)??????]????????????????(500,000)??????]????????????????]????????????????(1,500,000)??]????????????????]????????????????(1,500,000)??]???????????????? Cash?from?Operations 1,284,038????1,314,231????1,344,798????1,373,401????1,404,448????1,436,561????1,812,832????1,853,650????1,895,180????1,937,575???? Ending?Cash?&?Investments 4,724,536????3,543,575????3,945,306????2,815,104????2,882,005????2,694,453????1,067,014????1,544,846????1,703,496????553,676???????926,251??????? 16