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21-R-60 - SSLGC FY 2021-22 BudgetRESOLUTION NO. 21 -R -60 A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS APPROVING THE SCHERTZ /SEGUIN LOCAL GOVERNMENT CORPORATION FISCAL YEAR 2021 -2022 ANNUAL BUDGET, AND OTHER MATTERS IN CONNECTION THEREWITH WHEREAS, the Schertz Seguin Local Government Corporation (SSLGC) is a corporation for the provision of and transportation of water wholly owned by both the City of Schertz and the City of Seguin; and WHEREAS, SSLGC By -Laws require that the corporation establish an annual budget and said annual budget must be approved by the SSLGC Board of Directors and both the City of Schertz and the City of Seguin; and WHEREAS the proposed FY 2021 -22 Fiscal Year Budget, provided herein as Attachment A, has been approved by the SSLGC Board of Directors at their regularly scheduled May Board Meeting; and WHEREAS, the City staff of the City of Schertz (the "City ") recommends that the City approve the Schertz /Seguin Local Government Corporation Fiscal Year 2021 -22 Annual Budget; and WHEREAS, the City Council has determined that it is in the best interest of the City to approve the budget to ensure that the citizens and businesses of Schertz continue to receive excellent and vital water service. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS THAT: Section 1. The City Council hereby authorizes the approval of the Schertz /Seguin Local Government Corporation Fiscal Year 2021 -22 Annual Budget. Section 2. The recitals contained in the preamble hereof are hereby found to be true, and such recitals are hereby made a part of this Resolution for all purposes and are adopted as a part of the judgment and findings of the City Council. Section 3. All resolutions, or parts thereof, which are in conflict or inconsistent with any provision of this Resolution are hereby repealed to the extent of such conflict, and the provisions of this Resolution shall be and remain controlling as to the matters resolved herein. Section 4. This Resolution shall be construed and enforced in accordance with the laws of the State of Texas and the United States of America. Section 5. If any provision of this Resolution or the application thereof to any person or circumstance shall be held to be invalid, the remainder of this Resolution and the application of such provision to other persons and circumstances shall nevertheless be valid, and the City Council hereby declares that this Resolution would have been enacted without such invalid provision. Section 6. It is officially found, determined, and declared that the meeting at which this Resolution is adopted was open to the public and public notice of the time, place, and subject matter of the public business to be considered at such meeting, including this Resolution, was given, all as required by Chapter 551, Texas Government Code, as amended. Section 7. This Resolution shall be in force and effect from and after its final passage, and it is so resolved. PASSED AND ADOPTED, this 6th day of July 2021. CITY OF SCHERTZ, TEXAS Ral yierrez, ayor ATTEST: � bA Brenda Dennis, City Secretary Resolution # SSLGC R21 -23 SCHERTZ /SEGUIN LOCAL GOVERNMENT CORPORATION STATE OF TEXAS COUNTY OF GUADALUPE A RESOLUTION ADOPTING THE SCHERTZ /SEGUIN LOCAL GOVERNMENT CORPORATION FISCAL YEAR 2021 -2022 BUDGET AND MAKING APPROPRIATION IN ACCORDANCE WITH SAID BUDGET WHEREAS, in accordance with the Schertz /Seguin Local Government Corporation Bylaws, it is necessary to adopt a budget for the fiscal year 2021 -2022; and WHEREAS, a proposed annual budget for the period commencing October 1, 2021 and ending September 30, 2022 has been prepared by the Schertz /Seguin Local Government Corporation Financial Officer and the City of Seguin Director of Finance, and the Board of Directors has considered the proposed budget; and WHEREAS, the budget for the fiscal year 2021 -2022 for the Schertz /Seguin Local Government Corporation is attached. NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE SCHERTZ /SEGUIN LOCAL GOVERNMENT CORPORATION: The budget for the fiscal year commencing October 1, 2021 and ending September 30, 2022 is hereby approved and adopted. Passed and approved this the 17' day ofjune, 2021. Attest: en Greenwald, Secretary OR Robin Dwyer, Assistant Secretary 4�L 9S-" Dudley Wait esident 1ofI SIGNED ORIGINAL (S): 1 cYa.A/��er 6 Cr"WLLW L O C A L G O V E R N M E N T C O R P O R A T 1 O N TO: SSLGC Board of Directors FROM: Amber Beard, General Manager & Valentin T. Ruiz Jr., Assistant General Manager SUBJECT: FY 2021 -22 Budget DATE: June 11, 2021 On behalf of the SSLGC staff, we present the 2021 -22 Budget for the Schertz/Seguin Local Government Corporation. The annual budget is presented to provide a comprehensive review of SSLGC's operations and services during the new fiscal year beginning on October 1, 2021. In presenting the Budget Report, we would like to recognize Finance Director Susan Caddell (City of Seguin), Office Administrator Clarissa Barrientes, and Superintendent Derrik Wesch for their contributions to the development of the FY2021 -22 Budget. Each year's budget process oilers unique challenges in presenting a balanced budget that maintains SSLGC's successful delivery of potable water to customers, with the least impact possible on our customers through utility rates. The specific budgets are presented in detail for your review. A summary on significant points is presented as introduction. Review of FY2020 -21 Budget Overall, the FY2020 -21 expenditures are estimated to be lower than budget appropriations. The projected Operating Fund expenditures are $9,084,393 which is $59,434 below budgeted expenditures. The projected FY2020 -21 Operating Fund revenues are projected to be $9,852,101 which is $708,274 above the budgeted revenues. The Operating Fund is projected to end FY2020 -21 with a positive estimated cash balance of $767,708. FY2021 -22 Operating Fund Revenues When compared to FY2020 -21, the projected FY2021 -22 Operating Fund Revenues show an increase of $984,051 which represents an increase of 10.76 %. TABLE OF CONTENTS General Manager /Assistant General Manager's letter .................................................... ..............................1 BudgetSummary ............................................................................................................. ..............................5 OperatingFund ............................................................................................................... ............................... 6 ConstructionFund .......................................................................................................... .............................10 I &S Fund ........................................................................................................................ .............................13 Repair/Replacement Fund .............................................................................................. .............................16 FutureDevelopment Fund .............................................................................................. .............................19 ImpactFee Fund ............................................................................................................. .............................22 ReserveFund .................................................................................................................. .............................25 SAWSI &S Fund ............................................................................................................ .............................27 RateStabilization ......................................................................................................... ............................... 30 Capital Improvement Projects/Equipment 5 -Year Plan ................................................. .............................33 FY 2021 -22 Operating Fund Expenditures The FY2021 -22 expenditures increased $524,972, or 5.74% when compared to FY2020- 21. Costs for personnel and benefits represent 18.3% of the total Operating Fund expenditures. Some of the noted increases in expenditures include: (1) Salaries and benefits (18.2% increase) This includes a 3% cost of living increase and up to a 2.5% merit increase for SSLGC's City of Seguin employees. This includes a 1.25% Employment Cost Index increase and up to a 4% merit increase for SSLGC's City of Schertz employees. This includes 2 additional Operator Positions and 1 Part-Time Administrative Technician. (2) Professional Services (154.5% increase) This includes an asset management software program and its implementation and water lease management services. (3) City Distribution Fee (new line item) This amount was previously drafted directly from revenues. This fee is the estimated reimbursement amount to the City of Schertz for distributing water to the City of Selma for SSLGC. (4) Building /Auto Liability (12% increase) This is due to TNIL's insurance cost changes of an estimated 8.5% Property rate increase, 10.9% Errors and Omissions increase, 1% General Liability increase and 2% Auto Liability increase. Personnel $272,772 $195,500 $45,000 $15,000 The proposed budget includes a 3% cost of living increase and up to a 2.5% merit increase for SSLGC's City of Seguin employees. The proposed budget also includes a 1.25% Employment Cost Index increase and up to a 4% merit increase for SSLGC's City of Schertz employees. This also includes 2 additional Operator positions and 1 Part-Time Administrative Technician position. The merit increases are based on employee performance ratings. In order to address the growth demands within the water system, and maintain and improve service levels, the following additional personnel are proposed in the FY2021 -22 budget: Proposed additional positions include 2 additional Operators and 1 Part -Time Administrative Technician as a result of the growth the SSLGC system has experienced. The Guadalupe Project (estimated to be completed at the end of CY2022) adds an additional wellfield -Page 2- (6 wells), treatment plant (6.0 MGD), and wellfield pipeline network of 26,734 feet to the system. The 36" Parallel Pipeline Project will add 93,790 feet of additional transmission pipeline and the South Schertz Delivery Point Project has added over 10,476 feet of additional transmission pipeline. The Part-Time Administrative Technician is proposed to assist with the implementation and administration of the Asset Management and Maintenance Programs and also aid the Operations Manager and Superintendent with their daily administrative duties. Capital Improvement Projects The proposed SSLGC Capital Improvement projects includes the following projects that are proposed to be funded through: Issuance of Revenue Bonds: Emergency Generators $2,000,000 These funds will be utilized for purchase and installation of emergency generators for the SSLGC system. The generators will be phased in over a period of 5 years. 42" & 30" Parallel Pipeline Project (Engineering and Easement Acquisition) $3,456,000 These funds will be utilized for engineering and easement acquisition for this project. Repair and Replacement Fund: Well 6 Lowering $476,400 These funds will be utilized to lower Well #6 and include the upsizing of the pump and motor Well 6 SCADA Replacement $36,000 These funds will be utilized for the replacement of SCADA components on Well 6 Pressure Filters 7 -9 Painting $518,400 These funds will be utilized for the painting of these filters and the removal and replacement of their filter media. Pressure Filters 7 -9 Valve Replacement $217,920 These funds will be utilized for the replacement of valves for these filters. Impact Fee Fund Springs Hill Hwy 123 Connection $250,000 These funds will be utilized for the new connection with Springs Hill Water Supply Corporation. -Page 3- Emergency Connection Project $2,000,000 These funds will be utilized for an emergency connection project with CRWA FY2021 -22 Operations and Maintenance Fund Pumps and Motors $100,000 These funds will be used for the capitalized replacement of pumps and motors. Water Transmission Lines $25,000 These funds will be used for the capitalized replacement of water transmission lines including ARV's, isolation valves and drain valves. Capital Equipment The proposed capital equipment includes the purchase of one half -ton pickup truck in the amount of $45,000 to replace a SUV with over 145,000 miles. In addition, $7,000 is included in the Operating Fund to replace some Corporation staff computers. Conclusion The presented proposed FY2021 -22 Budget represents a balanced budget that will enable the Schertz/Seguin Local Government Corporation to continue to provide quality water to its customers. -Page 4- SCHERTZ- SEGUIN LOCAL GOVERNMENT CORPORATION 2021 -22 BUDGET SUMMARY - ALL FUNDS -Page 5- Estimated Estimated Working Capital Estimated Transfers Proposed Transfers Working Capital Fund 10/1/2021 Revenues In Expenditures Out 913012022 Operating Fund 3,670,978 10,127,878 - 8,818,799 850,000 4,130,057 Construction Fund 51,185,504 3,500 - 36,109,151 - 15,079,853 ISS Fund 985,965 7,451,660 - 7,430,333 - 1,007,292 Repair/Replacement Fund 7,320,535 5,950 600,000 2,641,584 - 5,284,901 Future Development Fund 2,509,491 2,550 250,000 386,000 - 2,376,041 Impact Fund 4,693,706 605,000 - 2,150,000 - 3,148,706 Reserve Fund 1,362,297 1,050 - - - 1,363,347 Rate Stabilization Fund 1,526,088 1,500 - - - 1,527,588 SAWS AS Fund 833,876 1,391,434 - 1,389,450 - 835,860 -Page 5- SSLGC 2020 /21 ANNUAL BUDGET SSLGC OPERATING FUND - 058 SCHERTZ/SEGUIN LOCAL GOVT. CORP. -5500 The City of Seguin is utilized for services for the Schertz/Seguin Water System in accordance with a management services agreement between the City of Seguin, the City of Schertz and the Schertz/Seguin Local Government Corporation (SSLGC). The City of Seguin is the employer of record for all positions listed below with the exception of the General Manager and Assistant General Manager. The City of Schertz is the employer of record for the General Manager and Assistant General Manager. The Schertz/Seguin Local Government Corporation reimburses the City of Schertz for the costs for these positions. Since the City of Seguin is utilized for both financial and human resources administration services through the management services agreement, costs for Seguin positions are transferred directly from SSLGC accounts. POSITION TITLE: PERSONNEL SCHEDULE 19/20 20/21 21/22 General Manager 1 1 1 Assistant General Manager 0 1 1 Operations Manager 1 1 1 Water System Superintendent 1 1 1 Office Administrator 1 1 1 Part-Time Administrative Technician 1 0 1 Operator I 6 8 9 Operator II 4 3 4 Operator III 2 1 1 Operator IV 0 0 0 Service Worker 1 1 1 18 18 21 BUDGET SUMMARY This budget includes the following: 1. An increase in Professional Services of $195,500. The cost of an asset management services is included for $250,000. 2. An increase in City Distribution Fee of $45,000. This is the fee the Corporation pays the City of Schertz for the water distribution to Selma. Prior to FY22, this amount was taken directly from revenues. 3. A decrease in Electric of $401,685. In FY21, the budget included the effects from the snowstorm. 4. In FY22, the water leases will be separated between Gonzales County and Guadalupe County leases. -Page 6- (A Crawaft L O C A L 0 O V E R O R I E N T C O R P O RATI O N Account Number Account Name 058 - SCHER17- SEGUIN GOVT CORP OPERATING FUND Revenue Charges for Services 058-341003 Management Services -CVLGC 058 - 341005 SAWS Well Field Operation Charges for Services Total: Utility 058 - 343007 Water Sales Utility Totals: 2021 -22 Budget - SSLGC Operating Revenues FY 2020 FY 2021 FY 2021 FY 2021 FY2022 Actual Budget 03/31/21 Estimates Budget 50,000 0 0 0 0 85,009 0 43,767 87,534 90,379 135,009 0 43,767 87,534 90,379 9,368,809 9,143,827 4,635,670 9,631,355 9,673,367 91368,809 9,143,827 4,635,670 9,631,355 9,673,367 Interest Revenues 058- 361002 Investment Pools Interest Eamings 2,110 0 245 350 300 058 - 361004 Texas CLASS Interest Earnings 21,321 0 2,156 3,650 3,000 058 - 361020 Restricted Cash (231) 0 (5) (150) (200) Interest Revenues Totals: 23,200 0 2,397 3,850 3,100 Miscellaneous Revenues 058 - 362030 Miscellaneous Revenues 5,893 0 1,382 2,000 2,000 058 - 362078 Solar Power Project 0 0 0 0 231,670 Miscellaneous Revenues Totals: 5,893 0 1,382 21000 233,670 Lease Revenues 058 - 363040 Lease Payments 578 0 7,712 23,160 23,160 058 - 363060 Grazing Leases 159,007 0 26,401 104,202 104,202 Lease Revenues Totals: 159,585 0 34,113 127,362 127,362 SCHERTZ- SEGUIN GOVT CORP OPERATING FUND Totals: 9,692,496 9,143,827 4,717,328 9,852,101 10,127,878 -Page 7- a1. $ Cr • L O C A L 0 0 V E R N IE E N T C O R P O R A T 10 N 2021 -22 Budget -SSLGC Operating Expenditures Account Number Account Name FY 2020 FY 2021 FY 2021 FY 2021 FY2022 058 - SCHER17- SEGUIN GOVT CORP OPERATING FUND Actual Budget 03/31/21 Estimates Budget S5 - SSLGC 41- Utilities Services Totals: 058 -550D- 434601 L&I Maint: WATER System 058 - 5500. 436000 Property Maintenance 43 - Repair and Maintenance Totals: 11- Salaries 20,000 4,408 20,000 20,000 21,228 12,000 058 -550D- 110100 Regular Salaries 734,505 936,772 336,123 918,000 1,145,649 058 - 5500 - 112000 Overtime /On Call 55,812 80,000 32,440 78,400 90,035 058 - 5500 - 112100 Holiday Pay 12,842 15,125 9,024 15,125 18,000 11- Salaries Totals: 100,000 803,159 1,031,897 377,586 1,011,525 1,253,684 12 - Benefits 559,811 107,163 529,500 403,900 058 -5500- 121000 Payroll Taxes 59,077 77,779 27,882 76,223 86,525 058 -5500- 122000 Retirement 173,343 227,848 82,905 223,291 254,485 058 -5500- 123000 Health Insurance 97,276 148,370 50,782 145,402 162,234 058 - 5500 - 123100 Life Insurance 900 1,133 411 1,110 1,258 058 -5500- 124000 Workers' Compensation 7,626 81500 3,671 8,500 10,113 12 - Benefits Totals: 338,223 463,630 165,652 454,526 514,615 32 - Professional Services 058 -5500- 320500 Profe ssional Services 84,260 126,500 47,600 126,500 322,000 058 -55OD- 321000 Annual Audit 12,190 13,000 12,500 13,000 13,000 058 -5500- 321200 Consultant Services 102,085 141,000 45,994 141,000 120,000 058 - 5500 - 321500 Attorney Fees 27,279 50,000 10,332 40,000 50,000 058 -5500- 321600 landfill Opposition 150 10,000 150 5,000 5,000 058 -SSOD- 323500 Solid Waste Contract 3,907 3,000 1,912 4,600 4,600 32 - Professional Services Totals: 229,872 343,500 118,489 330,100 514,600 34 - Technical Services 058- 5500 - 342100 Gonzales Underground Water Distric 95,917 100,000 39,672 100,000 100,000 058 -5500- 342200 City Distribution Fee 42,934 0 18,558 45,000 45,000 058 -5500- 342400 GCGCD Permit Fee 159,516 223,500 142,731 223,500 173,500 058 -5500- 342500 GCUWCD Mitigation Fund Pymt 61,852 75,000 65,953 65,953 69,500 058 - 5500- 343000 Testing/inspection Fees 14,205 22,400 9,592 22,000 20,000 34 - Technical Services Totals: 374,425 420,900 276,505 456,453 408,000 41- Utilities Services 058 - 5500 - 431200 058 - 5500 - 411000 Electric 058 -5500- 412000 Water 058 -5500- 413000 Sewer 058 -5500- 414000 Gas - Centerpoint 058- 5500 - 415000 Telephone Service 058 - 5500-415200 Telephone - Mobile Phone 41- Utilities Services Totals: 43 - Repair and Maintenance 058 - 5500 - 431200 Office Maintenance - Computer 058 -5500- 432100 VILE Maint: Motor Vehicles 058 - 5500- 43220D V &E Maint: Machine & Tool 058 - 5500 - 432300 V &E Maint: Heavy Equipment 058 -5500- 432400 V &E Maint: Communications 058 -5500- 432500 V &E Maint: Pumps & Motors 058 - 5500-433000 Buildings Maintenance 058 -550D- 434601 L&I Maint: WATER System 058 - 5500. 436000 Property Maintenance 43 - Repair and Maintenance Totals: 44 - Rental 058 -SSOD- 441000 058 -5500- 443500 058 -5500- 443501 058 -550D- 443502 44 - Rental Totals: 1,612,262 748 774 560 184 5,473 2,501,685 800 S00 900 0 5,000 750,723 319 360 500 0 2,459 2,501,685 800 800 800 0 5,000 2,100,000 800 BD0 900 0 5,000 1,620,001 2,509,185 754,361 2,509,085 2,107,500 9,041 7,811 1,597 8,500 8,500 12,769 14,000 7,299 14,000 14,000 17,324 20,000 4,408 20,000 20,000 21,228 12,000 4,059 12,000 9,000 30,817 31,000 8,464 25,000 27,400 252,668 250,000 51,193 250,000 150,000 20,774 30,000 3,920 30,013D 30,000 76,672 125,000 14,308 125,000 100,000 3,516 70,000 11,916 45,000 45,000 444,809 559,811 107,163 529,500 403,900 Equipment Rental 3,166 7,000 1,819 5,000 7,000 Water Leases 2,630,257 2,630,000 1,134,350 2,630,000 0 Water Leases - Guadalupe County 0 0 43,009 0 516,200 Water Leases - Gonzales County 0 0 165,887 0 2,176,900 2,633,422 2,637,000 1,345,065 2,635,000 2,700,100 -Page 8- FY 2020 FY 2021 FY 2021 FY 2021 FY2022 Actual Budget 03 /31/21 Estimates Budget S2 - Insurance 058 -5500- 521000 Building/Auto Liability 122,086 125,689 125,689 125,689 140,000 058- 5500 - 524000 Unemployment Insurance 4,201 2,000 1,726 2,000 2,000 S2 - Insurance Totals: 126,287 127,689 127,415 127,689 142,000 S4 - Advertising 058 -5500- 541000 Publication of Notices 1,146 51000 2,491 5,000 5,000 S4 - Advertising Totals: 1,146 5,000 2,491 5,000 5,000 61- General Supplies 058 - 5500 - 611000 Office Supplies 5,329 6,000 3,772 6,000 6,000 058 -5500- 612000 Postage 1,319 1,20D 544 1,200 1,20D 058 - 5500 - 613000 Operating Supplies 8,485 6,000 1,059 6,000 6,000 058 - 5500-613300 Chemicals 553,339 500,000 182,821 500,000 500,000 058 - 5500 - 613500 Laboratory Supplies 8,066 18,400 5,178 18,400 18,400 058-5500- 614300 Safety Supplies 4,399 4,000 2,184 4,000 4,000 058 -5500- 616000 Uniforms 5,453 7,000 3,786 7,000 7,000 058 -5500- 618000 Minor Tools and Equipment 4,551 5,000 869 51000 5,000 61- General Supplies Totals: 590,940 547,600 200,212 547,600 547,600 62 - Energy and Fuel 058 -5500- 621000 Gasoline 12,419 15,000 5,110 15,000 _ 15,000 62 - Energy and Fuel Totals: 12,419 15,000 5,110 15,000 15,000 6S - Miscellaneous 058 -5500- 655100 Employee Recognition 0 2,000 0 2,000 2,000 058 -5500- 655200 Recruitment 0 10,000 2,027 3,500 0 6S - Miscellaneous Totals: 0 12,000 2,027 5,500 2,000 66 - Education 058 -5500- 661000 Seminar Tuition 9,949 15,000 1,913 10,000 10,000 058- 5500 - 662000 Certification Fees 1,290 2,000 478 2,000 2,000 058 -5500- 665000 Travel and Lodging 2,096 9,000 57 2,000 7,500 058 -5500- 665500 Meals 326 1,200 230 1,000 1,200 058 -5500- 666000 Dues 726 2,900 0 2,900 2,900 058 - 5500 - 667000 Subscriptions 171 200 371 200 200 66 - Education Totals: 14,558 30,300 3,048 18,100 23,800 67 - Public Relations 058- 5500 - 671000 Public Relations 763 5,000 11830 4,000 4,000 67 - Public Relations Totals: 763 51000 1,830 4,000 4,000 70 -Capital Outlay 058 -5500- 704200 Transmission Lines 0 0 0 0 25,000 058 -55DD- 706100 Mach. & Equip. -Office 10,104 7,000 0 7,000 7,000 058 -5500- 706200 Mach. & Equip.-Heavy Equipment 471 0 89 0 0 058 - 5500 - 706500 Machine & Equipment -Small Equipm 0 30,000 27,817 30,000 0 058 - 5500 - 706600 Machine & Equipment -Pumps & Mo+ 0 0 0 0 100,000 058 -5500- 707100 Transportation- Vehicles 0 50,000 0 50,000 45,000 70 - Capital Outlay Totals: 10,575 87,000 27,906 87,000 177,000 62 - Intragvrmmnti. Transfers 058- 5500 - 826100 Repair& Replacement Fund 600,000 1,600,000 300,000 1,600,000 60 1000 058 -5500- 826200 Future Development Fund 375,000 250,000 125,000 250.000 250.000 82 - lntragvrnmntl. Transfers Totals: 975,000 11850,000 425,000 1,850,000 850,000 96 - Use of Retained Earnings 058 -9800- 960000 Use of Retained Earnings 0 (1,501,685) 0 i1,501,6851 0 96 - Use of Retained Earnings Totals: 0 (1,501,685) 0 (1,501,685) 0 98 - Depreciation 058 -5500- 984500 Depreciation / SSLGC 11,225 0 0 0 0 98 - Depreciation Totals: 11,225 0 0 0 0 SCHERT2- SEGUIN GOVT CORP OPERATING FUND Totals: 8,186,824 9,143,827 3,939,860 9,084,393 9,668,799 -Page 9- SSLGC SSLGC CONSTRUCTION FUND - 059 2021/22 ANNUAL BUDGET SCHERMSEGUIN LOCAL GOVT. CORP. The SSLGC Construction Fund accounts for all the proceeds from the TWDB SWIRFT Revenue Bonds as well as the expenditures for the Guadalupe County Wellfield Project and the Parallel Pipeline Project. -Page 10- crakmpkix 4 %rulft L O C A L G O V E R N M E N T C O R P O R A T I O N Account Number Account Name OS9 - SCHERTZ/SEGUIN WC- CONSTRUCTION FUND Revenue Interest Revenues 059 - 361004 Texas CLASS Interest Earnings 059 - 361020 Restricted Cash Interest Revenues Totals 2021 -22 Budget -SSLGC Construction Fund Revenues FY 2020 FY 2021 FY 2021 FY 2021 FY2022 Actual Budget 03/31/21 Estimates Budget 33,894 0 1,142 1,700 2,500 500,989 0 3,090 5,500 11000 534,883 0 4,232 7,200 31500 SSLGC- CONSTRUCTION FUND TOTALS 534,883 0 4,232 7,200 3,500 -Page II - cratah� 4 crawLZOL LOCAL GOVERNMENT CORPORATION Account Number Account Name 059 - SCHERTZ/SEGUIN LGC- CONSTRUCTION FUND 90 - Non Departmental 70 - Capital Outlay 059 - 9000 - 703000 Impr. Other Than Building 70 - Capital Outlay Totals: 98 - Use of Fund Balance /Retained Earnings 96 - Use of Retained Earnings 059- 9800 - 960000 Use of Retained Earnings 96 - Use of Retained Earnings Totals- 2021-22 Budget - SSLGC Construction Fund Expenditures FY 2020 FY 2021 FY 2021 FY 2021 FY2022 Actual Budget 03/31/21 Estimates Budget (149,400) 0 1,354,393 13,479,203 36,109,151 (149,400) 0 1,354,393 13,479,203 36,109,151 0 0 0 (13,472,003) (36,105,651) 0 0 0 (13,472,003) (36,105,651) SCHERTZ/SEGUIN WC- CONSTRUCTION FUND TOTALS (149,400) 0 1,354,393 7,200 3,500 -Page 12- SSLGC SSLGC I &S FUND - 060 2021/22 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP. The SSLGC I &S Fund accounts for all water sale proceeds from the debt service rates charged along with the payment of principal and interest of corporation debt other than the SAWS Revenue Bonds. -Page 13- C.r �A L O C A L G O V E R N M E N T C O R P O R A T I O N Account Number Account Name 060- SCHERTZ/SEGUIN WC -18S Revenue FY2022 Utility Budget 060. 343007 Water Sales Utility Totals: 7,405,419 Interest Revenues 4,839,131 060 - 361002 Investment Pools Interest Earnings 060-361004 Texas CLASS Interest Earnings Interest Revenues Totals: 7,4S0,49S SCHERTUSEGUIN LGC- IiTSTOTALS 2021 -22 Budget - SSLGC I &S Revenues FY 2020 FY 2021 FY 2021 FY 2021 FY2022 Actual Budget 03/31/21 Estimates Budget 7,405,419 0 4,839,131 7,450,495 7,450,460 7,405,419 0 4,639,131 7,4S0,49S 7,450,460 2,515 0 14 20 0 14,146 0 858 11500 1,200 16,660 0 B72 1,520 1,200 7,422,079 0 4,840,003 7,452,015 7,451,660 -Page 14- crataxiX at crawaoL L O C A L G O V E R N M E N T C O R P O R A T I O M Account Number Account Name 060 - SCHERTZ/SEGUIN LGC -I8S 92 - Debt Service 90 - Principal Payments 060- 9200 - 908000 2014 Revenue Refunding 060 - 9200 - 908100 2015 Revenue Impr & Refunding 060 - 9200 - 908800 2016 Revenue Bds- SWIRFT Funding 060 - 9200 - 909200 2018 Revenue Refunding 90 - Principal Payments Totals: 93 - Interest Payments FY 2021 060 - 9200 - 915500 2001 Revenue Bonds 060 - 9200 - 918000 2014 Revenue Refunding 060 - 9200 - 918100 2015 Revenue Impr. & Refunding 060 - 9200 - 918800 2016 Revenue Bds- SWIRFT Funding 060 -9200- 919200 2018 Revenue Refunding 060 - 9200 - 919400 2016 SWIRFT -Board Participation 91- Interest Payments Totals: 92 - Fiscal Agent Fees 060- 9200 - 920000 Fiscal Agent Fees 92 - Fiscal Agent Fees Totals: SCHERTZ/SEGUIN WC -185 TOTALS 2021 =22 Budget - SSLGC I &S Expenditures FY 2020 FY 2021 FY 2021 FY 2021 FY2022 Actual Budget 03/31/21 Estimates Budget 0 0 0 570,000 590,000 0 0 0 785,000 825,000 0 0 0 1,250,000 1,260,000 0 0 0 540,000 565,000 0 0 0 3,145,000 3,240,000 S20,000 0 260,000 520,000 S20,000 109,450 0 50,563 92,575 75,175 1,669,175 0 828,775 1,641,850 1,609,650 991,531 0 490,434 980,867 969,242 810,175 0 398,650 783,800 761,825 165,627 0 82,814 165,627 248,441 4,265,958 0 2,111,235 4,184,719 4,184,333 6,804 0 2,199 6,000 6,000 6,804 0 2,199 600 6,000 4,272,762 -Page 15- 2,113,433 7,335,719 7,430,333 SSLGC SSLGC REPAIR AND REPLACEMENT FUND - 061 2021/22 ANNUAL BUDGET SCHERTZ /SEGUIN LOCAL GOVT. CORP. The SSLGC Repair and Replacement Fund is utilized for the repair and replacement of SSLGC's water system infrastructure. Funds are transferred annually to this fund from O&M water rate revenues and retained earnings. -Page 16- crcravmloL L O C A L G O V E R N M E N T C O R P O R A T I O N 2021 -22 Budget - Repair /Replacment Fund Revenues Account Number Account Name FY 2020 FY 2021 FY 2021 FY 2021 FY2022 061- SSLGC-REPAIR/REPLACEMENT FUND Actual Budget 03/31/21 Estimates Budget Revenue Ingest Revenues 061 - 361002 Investment Pools Interest Earnings 17,093 0 11011 1,200 1,000 061 - 361004 Texas CLASS Interest Earnings 68,192 0 3,142 5,250 5,000 061 - 361020 Restricted Cash 73 0 4 (50) (50) Interest Revenues Totals 85,358 0 4,157 6,400 51950 Intragovemmental Transfers 061- 391063 Transfers from SSLGC Operating Dep 600,000 1,600,000 300,000 1,600,000 600,000 Intragovemmental Transfers Totals 600,000 1,600,000 300,000 1,600,000 600000 SSLGC- REPAIR/REPLACEMENT FUND TOTALS 685,359 1,600,000 304,157 1,606.400 605,950 -Page 17- a , (0 cravuzmc L O C A L G O V E R N M E N T C O R F O R A T I O N Aqnunt Number Account Name FY 2020 061 - SSLGC- REPAIR/REPLACEMENT FUND Actual 90 - Non Departmental 43 - Repair and Maintenance 2021 -22 Budget- Repair/Replacement Fund Expenditures FY 2021 FY 2021 FY 2021 FY2022 Budget 03/31/21 Estimates Budget 061- 9000 - 434600 L&I MaiM: Dist. System 121,479 0 21,841 240,773 400,000 43 - Repair and Maintenance Totals: 121,479 0 21,841 240,773 400,OM 70 - Capital Outlay 061 - 9000 - 703000 Improvements Other Than Buildings 198,167 _ 0 300,814 1,022,705 2,241,584 70 - Capital Outlay Totals: 198,167 0 300,814 1,022,705 2,241,584 96 - Use of Retained Earnings 058 -98OD- 960000 Use of Retained Earnings 0 0 0 0 (2,035,634) 96 - Use of Retained Earnings Totals: 0 O 0 0 (2,035,634) SSLGC- REPAIR /REPLACEMENT FUND TOTALS 319,645 0 322,655 1,263,478 605,950 -Page 18- SSLGC 2021 /22 ANNUAL BUDGET SSLGC FUTURE DEVELOPMENT FUND - 062 SCHERTZ/SEGUiN LOCAL GOVT. CORP. The SSLGC Future Development Fund was a fund created prior to SSLGC collecting Impact Fees. The Future Development Fund is now utilized for items contributing to the development and improvement of the SSLGC water system that do not qualify for Repair and Replacement Fund use or Impact Fee Fund use. -Page 19- d$ cr * 2021 -22 Budget - SSLGC Future L O C A L G O V E R N M E N T C O R P O R A T I O N Development Fund Revenues Account Number Account Name FY 2020 FY 2021 FY 2021 FY 2021 FY2022 062 - SSLGC FUTURE DEVELOPMENT FUND Actual Budget 03/31/21 Estimates Budget Revenue Interest Revenues 062 - 361002 Investment Pools Interest Earnings 7,246 0 38 45 50 062 - 361004 Texas CLASS Interest Earnings 31,623 0 1,603 2,800 2,500 062 - 361020 Restricted Cash _ (6) _ 0 7 10 0 Interest Revenues Totals: 38,863 _ 0 1,647 21855 2,S50 Miscellaneous Revenues 062 - 362078 Solar Power Project _ 231,670 0 0 231,670 0 Miscellaneous Revenues Totals: 231,670 0 0 231,670 0 Intragovemmental Transfers 062 - 391063 Transfers from SSLGC Operating Fun 375,000 0 125,000 250,000 250,000 Intragovemmental Transfers Totals: 375,000 0 125,000 250,000 250000 062 - SSLGC FUTURE DEVELOPMENT FUND TOTALS 64S,532 0 126,647 484,525 252,550 -Page 20- • cralahtx (0 L O C A L G O V E R N W E N T C O R P O R A T I O N Account Number Account Name 062 - SSLGC FUTURE DEVELOPMENT FUND 90 - Non Departmental 32 - Professional Services 062 - 9000 - 320500 Professional Services 32 - Professional Services Totals: 2021 -22 Budget -SSLGC Future Development Fund Expenditures FY 2020 FY 2021 FY 2021 FY 2021 FY2022 Actual Budget 03/31/21 Estimates Budget 59,807 0 40,385 365,011 386,000 59,807 0 40,385 365,011 3156,000 70 - Capital Outlay 062- 9000 - 701000 Land (500) 0 0 0 0 062- 9000 - 702000 Buildings 700,010 0 (182,599) (182,599) 0 062 - 9000 - 703000 Improvements Other Than Building (682,364) 0 126,530 231,446 0 70 - Capital Outlay Totals: 17,146 0 (56,069) 48,847 0 96 - Use of Retained Earnings 058-9800 - 960000 Use of Retained Earnings 96 - Use of Retained Earnings Totals: 0 0 0 0 (133,450) 0 0 0 0 (133,450) SSLGC FUTURE DEVELOPMENT FUND TOTALS 76,953 - (15,684) 413,858 252,550 -Page 21- SSLGC SSLGC IMPACT FEE FUND - 065 2021/22 ANNUAL BUDGET SCHERMSEGUIN LOCAL GOVT. CORP. The SSLGC Impact Fee fund is utilized to help pay for the expansion and additional capacity required of water supply, treatment facilities, pump stations and storage tanks. Impact fees are collected through a one -time charge imposed on new development in the City of Schertz and the City of Seguin to help recover capital costs associated with SSLGC providing the infrastructure and other required improvements to provide service to that new development. Land use assumptions and capital improvements to be included in the impact fee calculations are updated and reviewed every five years with the last update being in 2018. -Page 22- L O C A L cratwax (0 CravzaoL G O V E R N M E N T C O R P O R A T I O N Account Number Account Name 065 - SSLGC IMPACT FUND FY 2021 Revenue Actual Utility 03/33/21 065 - 343013 Water Impact Fee Utility Totals: 0 Interest Revenues 700,000 065- 361002 Investment Pools Interest Earnings 065 - 361004 Texas CLASS Interest Earnings 065 - 361020 Restricted Cash Interest Revenues Totals: 0 SSLGC IMPACT FUND TOTALS 2021 -22 Budget -SSLGC Impact Fee Fund Revenues FY 2020 FY 2021 FY 2021 FY 2021 FY2022 Actual Budget 03/33/21 Estimates Budget 683,719 0 360,792 700,000 600,000 683,719 0 360,792 700,00D 600,000 19,823 0 11078 1,100 1,000 52,827 0 2,413 4,200 4,000 (109) 0 32 0 0 72,541 0 3,523 5,300 51000 756,260 0 364,315 705,300 6051000 -Page 23- cr"eAix 66 CrM*";#L L O C A L G O V E R N M E N T C O R P O R A T I O N Account Number Account Name 06S - SSLGC IMPACT FUND 90 - Non Departmental 70 - Capital Outlay 065 - 9000 - 703000 Impr. Other Than Building 70 - Capital Outlay Totals: 96 - Use of Retained Earnings 058 -9800- 960000 Use of Retained Earnings 96 - Use of Retained Earnings Totals: SSLGC IMPACT FUND TOTALS 2021 -22 Budget -SSLGC Impact Fee Fund Expenditures FY 2020 FY 2021 FY 2021 FY 2021 FY2022 Actual Budget 03/31/21 Estimates Budget 1,313,405 0 193,015 1,600,163 2,150,000 1,313,405 0 193,015 1,600,163 2,150,000 0 0 0 (894,863) (1,545,000) 0 0 0 (894,863) (1,545,000) 1,313,405 0 193,015 705,300 605,000 -Page 24- SSLGC 2021/22 ANNUAL BUDGET SSLGC RESERVE FUND - 066 SCHERTZ/SEGUIN LOCAL GOVT. CORP. The SSLGC Reserve Fund was established to maintain according to bond covenants. The covenants require a balance of the annual average debt service payment of the earlier bonds issued. -Page 25- crakeAix 4 CraVILLL 2021 -22 Budget -SSLGC Reserve LOCAL GOVERNMENT CORPORATION Fund Revenues Account Number Account Name FY 2020 FY 2021 FY 2021 FY 2021 FY2022 066 - SSLGC RESERVE FUND Actual Budget 03/31/21 Estimates Budget Revenue Interest Revenues 066361002 Investment Pools Interest Earnings 11,890 0 277 300 250 066 - 361004 Texas CLASS Interest Earnings 867 0 500 850 800 066 - 361020 Restricted Cash 0 0 0 0 0 Interest Revenues Totals: 12,757 0 777 11150 11050 066 - SSLGC RESERVE FUND TOTALS 12,757 0 777 1,150 1,050 -Page 26- SSLGC SAWS I &S FUND - 069 2021/22 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP. The SAWS I &S Fund accounts for contributions from San Antonio Water Systems toward the payment of principal and interest of the SSLGC Contract Revenue Refunding Bonds, Series 2019. -Page 27- crakahim 4 crafuzft L 0 C A L G O V E R N M E N T C O R P O RATIO N 2021 -22 Budget -SAWS I&S Fund Revenues Account Number Account Name FY 2020 FY 2021 FY 2021 FY 2021 FY2022 069 - SSLGC 18S - SAWS Actual Budget 03/31/21 Estimates Budget Revenue Interlocal Agreement 069 - 331690 Intedocal Agreement / San Antonio 1,510,187 0 605,117 1,512,787 1,390,974 Interlocal Agreement Totals: 11510,187 0 605,117 1,512,787 1,390,974 Interest Revenues 069 - 361004 Texas CLASS Interest Earnings 5,560 0 406 580 500 069 - 361020 Restricted Cash (234) 0 (20) (40) (40) Interest Revenues Totals: 5,326 0 386 540 460 SSLGC 18S - SAWS Totals 11515,513 0 605,503 1,513,327 1,391,434 -Page 28- cralah.f.z. (A Crmwwb�L L O C & L G O V E R N M E N T C O R P O R A T I O N 2021 -22 Budget SAWS ! &S Fund Expenditures Account Number Account Name FY 2020 FY 2021 FY 2021 FY 2021 FY2022 069 - SSWC I&S - SAWS Actual Budget 03/31/21 Estimates Budget 92 - Debt Service 90 - Principal Payments 069 -9200- 909500 2019 SSLGC Refunding Bonds -SAWS 0 0 0 635,000 655,000 90 - Principal Payments Totals: 0 0 0 635,000 655,000 91- Interest Payments 069 - 9200 - 917700 SSLGC 2012 Rev Bds -SAWS 13,400 0 0 0 0 069 - 9200 - 919500 2019 SSLGC Refunding Bonds -SAWS 895,114 0 384,338 755,975 733,450 91- Interest Payments Totals: 908,514 0 384,338 755,975 733,450 92 - Fiscal Agent Fees 069 - 9200 - 920000 Fiscal Agent Fees 0 0 415 11000 11000 92 - Fiscal Agent Fees Totals: 0 0 415 11000 11000 SSLGC I&S - SAWS Totals: 908,S14 0 384,753 1,391,975 1,389,450 -Page 29- SSLGC SSLGC RATE STABILIZATION FUND - 057 2021/22 ANNUAL BUDGET SCHERTZ/SEGUIN LOCAL GOVT. CORP. The SSLGC Rate Stabilization Fund was created in 2017 by the SSLGC Board of Directors to be used in order to prepare for volatile periods which can greatly impact the rates of SSLGC water customers are charged and can be used to avoid passing along pricing peaks to these customers. These funds can only be used based upon staff recommendation and Board of Directors approval. The fund balance for the rate stabilization fund will be evaluated annually and any adjustments due to anticipated needs may be made by the Board of Directors. -Page 30- po 4 cjr • L O C A L G O V E R N M E N T C O R P O R A T I O N Account Number Account Name 057 - SSLGC Rate Stabilization Fund Revenue Interest Revenues 057 - 361004 Texas CLASS Interest Eamings 057 - 361020 Restricted Cash Interest Revenues Totals: 2021 -22 Budget -SSLGC Rate Stabilization Fund Reveues FY 2020 FY 2021 FY 2021 FY 2021 FY2022 Actual Budget 03/31/21 Estimates Budget 18,680 0 1,038 1,700 11500 (40) 0 (0) 0 0 18,640 0 1,038 1,700 1,500 SSWC Rate Stabilization Fund Totals: 18,640 0 1,038 11700 1,500 .Page 31- C.vakahlx (0 Cra*"1#L L O C A L G O Y E R N L E N T C O R P O R A T I O N Account Number Account Name 057 - SSLGC Rate Stabilization Fund 90 - Non Departmental 81- Contributions 057- 9000 - 818000 Winter Weather Relief Credit 81- Contributions Totals: 98 - Use of Fund Balance/Retained Earnings 96 - Use of Retained Earnings 057- 9800- 960000 Use of Retained Earnings 96 - Use of Retained Earnings Totals SSLGC Rate Stabilization Fund Totals: 2021 -22 Budget -SSLGC Rate Stabilization Fund Expenditures FY 2020 FY 2021 FY 2021 FY 2021 FY2022 Actual Budget 03/31/21 Estimates Budget 0 0 36,025 36,025 0 0 0 36,025 36,025 0 0 0 0 (34,325) 0 0 0 0 (34,325) i- 0 0 36,025 1,700 0 -Page 32- FY2022 -2026 SSLGC FUND CAPITAL IMPROVEMENT PROJECTS /EQUIPMENT -rage jj- Funding FY Project Projected Cost Approved Funding Source 2022 1 Well 6 Lowering $476,400 $476,400 RR 2 Well 6 SCADA Replacement $36,000 $36,000 RR 3 Pressure Filters 7 -9 Painting $518,400 $518,400 RR 4 Pressure Filters 7 -9 Valve Replacement $217,920 $217,920 RR 5 Springs Hill Hwy 123 New Connection $250,000 $250,000 IF 6 Replacement of Staff Computers $7,000 $7,000 FY22 7 Water Transmission Lines $25,000 $25,000 FY22 8 Pumps and Motors $100,000 $100,000 FY22 9 Emergency Generators $2,000,000 $2,000,000 Bonds 10 42" & 30" Parallel Pipeline Project (Engineering & Easement Acquisition) $3,456,000 $3,456,000 Bonds 11 Emergency Connection Project $2,000,000 $2,000,000 IF 12 New truck to replace Ford Explorer $45,000 $45,000 FY22 TOTAL $9,131,720 $9,131,720 2023 1 Road Seal Coat $76,800 $76,800 RR 2 Well 8 Lowering $490,692 $490,692 RR 3 Well 8 SCADA Replacement $37,080 $37,080 RR 4 Pressure Filters 1 -3 Painting $533,952 $533,952 RR 5 Pressure Filters 1 -3 Valve Replacement $224,458 $224,458 RR 6 Water Transmission Lines $25,000 $25,000 FY23 7 Pumps and Motors $100,000 $100,000 FY23 8 Emergency Generators $2,000,000 $2,000,000 Bonds 9 42" & 30" Parallel Pipeline Project (Engineering & Easement Acquisition) $3,456,000 $3,456,000 Bonds TOTAL $6,943,982 $6,943,982 2024 1 Well 1 Lowering $505,412 $505,412 RR 2 Well 1 SCADA Replacement $38,192 $38,192 RR 3 Pressure Filter 6 Painting $183,324 $183,324 RR 4 Pressure Filters 4-6 Valves $231,191 $231,191 RR 5 Water Transmission Lines $25,000 $25,000 FY24 6 Pumps and Motors $100,000 $100,000 FY24 7 Emergency Generators $2,000,000' $2,000,000 Bonds 8 42" & 30" Parallel Pipeline Project (Engineering & Easement Acquisition) $3,588,000 $3,588,000 Bonds TOTAL - $6,671,120 $6,671,120 2025 - 1 Well 5 Lowering $520,576 $520,576 RR 2 Well 5 SCADA Replacement $39,338 $39,338 RR 3 Pressure Filters 10 -12 Painting $618,997 $618,997 RR' 4 Pressure Filters 10 -12 Valves $238,127 $238,127 RR 5 Water Transmission Lines $25,000 $25,000 FY25 6 Pumps and Motors $100,000 $100,000 FY25 7 Emergency Generators $2,000,000 $2,000,000 Bonds 8 42" & 30" Parallel Pipeline Project (Construction) $29,750,000 $29,750,000 Bonds TOTAL $33,292,038 $33,292,038 -rage jj- FY2022 -2026 SSLGC FUND CAPITAL IMPROVEMENT PROJECTS /EQUIPMENT SSLGC = Schetz /Seguin Local Government Corporation Bonds - New Utility Revenue Bond Issue FY22 - Current Year Funding IF - Water Impact Fund RR- Repair & Replacement Fund -Page 34- FY Project Projected Cost Approved Funding Funding Source 2026 1 Well 7 Lowering $536,192 $536,192 RR 2 Well 7 SCADA Replacement $40,518 $40,518 RR 3 Water Transmission Lines $25,000 $25,000 FY26 4 Pumps and Motors $100,000 $100,000 FY26 5 Pressure Tank Painting BPS $87,790 $87,790 RR 6 WTP Clearwell 1 Painting $326,848 $326,848 RR 7 BPS Tank 2 Painting $515,933 $515,933 RR 8 Emergency Generators $2,000,000 $2,000,000 Bonds 9 42" & 30" Parallel Pipeline Project (Construction) $29,750,000 $29,750,000 Bonds TOTAL $33,382,280 $33,382,280 2022 -2026 Grand Total $89,421,140 $89,421,140 SSLGC = Schetz /Seguin Local Government Corporation Bonds - New Utility Revenue Bond Issue FY22 - Current Year Funding IF - Water Impact Fund RR- Repair & Replacement Fund -Page 34-