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HomeMy WebLinkAboutItem 7 - Attachment D - Fund AnalysisNet Revenue Account Category 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32  Capital Asset Expense($84,591)($168,494)($76,025)($176,959)($2,202,465)($1,236,506)($2,359,029)($607,500)($803,300)($450,000)($410,500)($421,315)($432,454) Capital Reserves    ($2,522,683)$505,000 $1,455,000 ($345,000)($345,000)($345,000)($345,000)($345,000)($345,000) General Government($160,203)($183,978)($186,211)($190,488)($274,372)($282,603)($324,994)($341,243)($358,305)($376,221)($395,032)($414,783)($435,523) Operations($337,039)($414,989)($309,075)($568,828)($829,636)($1,087,691)($1,000,931)($1,037,643)($1,075,724)($1,115,226)($1,156,202)($1,198,707)($1,242,801) Revenue$1,868,814 $2,161,494 $2,394,658 $2,376,183 $2,479,066 $2,808,758 $2,958,695 $3,082,273 $3,356,049 $3,083,709 $3,128,271 $3,226,373 $3,328,155 Salaries and Benefits($550,117)($545,122)($695,766)($664,555)($681,107)($706,958)($728,741)($750,886)($773,719)($797,262)($821,537)($846,568)($872,377) Total $736,864 $848,912 $1,127,581 $775,353 ($4,031,196)$0 $0 $0 ($0)($0)$0 $0 ($0) Unreserved Fund Balance $0M $5M 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 $2.1M $3.0M $4.1M $4.8M $0.7M $0.7M $0.7M $0.6M $0.6M $0.6M $0.6M $0.6M $0.6M Whale Rock Fund Financial Position Days of Cash on Hand 0K 1K 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 884 1,134 1,487 1,427 174 134 140 133 125 118 111 104 98 Capital Reserve Contributions by Agency Member ($1M) $0M $1M $2M 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 $2,523K ($505K) ($1,455K) $345K $345K $345K $345K $345K $345K 31022-Whale Rock CIP Reserve Contri…31023-Whale Rock CIP Res…31024-Whale Rock CI… 2023-24 CIP Reserves Balance - City of San Luis Obispo $1,467,757 2023-24 CIP Reserves Balance - Cal Poly $755,241 2023-24 CIP Reserves Balance - California Men's Colony $299,684 CIP Reserve Balance Forecasted CIP Contributions Forecasted OpEx Contributions Forecasted Pumping Charges Concat Account 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 203  44002-Rental Fees  $5,049 $1,122           44101-Interest on Investment $71,545 $818 $39,588 $78,159 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 44107-Investment FMV Adjustment   ($146,953)($17,408)         44201-Other Rent & Leasse Revenue $4,862  $3,366 $4,488          44305-Damage to City Property $7,613             44310-Miscellaneous Revenue $743 $743 $1,091 $743 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 $6,000 45307-Federal Stimulus Grant   $260           46703-Utilities Base Charges ($3,034)            46706-Whale Rock Operating Charges $979,351 $1,015,607 $949,126 $1,126,924 $1,242,717 $1,310,027 $1,379,232 $1,427,601 $1,477,771 $1,529,811 $1,583,797 $1,639,806 $1 46707-Whale Rock CIP Contributions $576,621 $887,938 $1,401,424 $810,312 $693,949 $731,506 $904,029 $952,500 $1,148,300 $795,000 $755,500 $766,315 $ 46710-Fishing Program Revenues $2,095 $2,871 $1,933 $970Total$1,868,814 $2,161,494 $2,394,658 $2,376,183 $2,479,066 $2,808,758 $2,958,695 $3,082,273 $3,356,049 $3,083,709 $3,128,271 $3,226,373 $3, Account Category All  Whale Rock Fund Revenue Details Account Subcategory All  Concat Account All  Item Description All  Assigned Member Agency All  Revenue Actuals & Forecast $0M $1M $2M $3M 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 $1.87M $2.16M $2.39M $2.38M $2.48M $2.81M $2.96M $3.08M $3.36M $3.08M $3.13M $3.23M $3.33M Actual Budgeted Forecasted Concat Account 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30  31022-Whale Rock CIP Reserve Contribution - City     $1,467,757 ($278,003)($800,978)$189,923 $189,923 $189,923 $189,923 31023-Whale Rock CIP Reserve Contribution - Cal Poly     $755,241 ($170,236)($490,481)$116,300 $116,300 $116,300 $116,300 31024-Whale Rock CIP Reserve Contribution - CA Men's Colony     $299,684 ($56,762)($163,542)$38,778 $38,778 $38,778 $38,778 51001-Salaries - Regular $343,044 $346,208 $370,480 $430,867 $445,743 $461,661 $475,511 $489,776 $504,469 $519,603 $535,191 51003-Salaries - Contract   $6,310  $9,788 $10,180 $10,485 $10,485 $10,485 $10,485 $10,485 51004-Salaries - Temporary   $157          51010-Overtime $7,734 $1,342 $1,661 $1,044 $4,000 $4,000 $4,120 $4,244 $4,371 $4,502 $4,637 51017-Standby $19,663 $19,167 $18,972 $18,539 $22,245 $22,245 $22,912 $23,600 $24,308 $25,037 $25,788 51018-Call Back  $687 $871 $2,709 $3,000 $6,000 $6,180 $6,365 $6,556 $6,753 $6,956 52001-Retirement Contributions $33,020 $31,035 $31,662 $33,752 $40,051 $40,810 $42,035 $43,296 $44,594 $45,932 $47,310 52002-Retirement PARS -401 $143 $159 $173 $200 $204 $218 $225 $231 $238 $246 $253Total$1,131,950 $1,312,583 $1,267,077 $1,600,830 $6,510,263 $2,808,758 $2,958,695 $3,082,273 $3,356,049 $3,083,709 $3,128,271 Account Category All  Whale Rock Fund Expenditure Details Account Subcategory All  Concat Account All  Item Description All  Assigned Member Agency All  Expenditure Actuals & Forecast $0M $2M $4M $6M 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 $1.13M $1.31M $1.27M $1.60M $6.51M $2.81M $2.96M $3.08M $3.36M $3.08M $3.13M $3.23M $3.33M Actual Budgeted Forecasted Charge Account 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Total 705.0000.44002 ($561)           ($5 705.1101.51001$9 $41 $81           $ 705.1101.51017$490 $434 $370           $1,2 705.1101.52001$39 $34 $31 $11          $ 705.1101.53002 $1             705.1101.55001$6 $6 $5 $2          $ 705.2001.75002$160,203 $183,978 $186,211           $530,3 705.2007.44002 ($4,488)($1,122)          ($5,6 705.2007.44101($71,545)($818)($4,603)($75,127)         ($152,0 705.2007.44107  $39,198 $17,408          $56,6 705.2007.44204($4,862) ($3,366)($4,488)         ($12,7 705.6003.51001  $54           $ 705.6003.52001  $4 $3           705.6003.55001  $1 $0           705.6005.52001($0)            ( 705.6201.31022    $1,467,757 ($278,003)($800,978)$189,923 $189,923 $189,923 $189,923 $189,923 $189,923 $1,528,3 705.6201.31023    $755,241 ($170,236)($490,481)$116,300 $116,300 $116,300 $116,300 $116,300 $116,300 $792,3 705.6201.31024    $299,684 ($56,762)($163,542)$38,778 $38,778 $38,778 $38,778 $38,778 $38,778 $312,0 705.6201.44101  ($34,985)($3,032)($1,000)($1,000)($1,000)($1,000)($1,000)($1,000)($1,000)($1,000)($1,000)($47,0 705.6201.44107  $107,755           $107,7 705.6201.44305($7,613)            ($7,6 705.6201.44310($743)($743)($1,091)($743)($6,000)($6,000)($6,000)($6,000)($6,000)($6,000)($6,000)($6,000)($6,000)($57,3 705.6201.45307  ($260)          ($2 705.6201.46703$3,034             $3,0 705.6201.46706($979,351)($1,015,607)($949,126)($1,126,924)($1,242,717)($1,310,027)($1,379,232)($1,427,601)($1,477,771)($1,529,811)($1,583,797)($1,639,806)($1,697,918)($17,359,6 Total ($736,864)($848,912)($1,127,581)($775,353)$4,031,196 $0 ($0)($0)$0 $0 $0 $0 $0 $542,4 General Ledger & Forecast Detail Concat Account All  Item Description All  Fiscal Year All  Account Category All  Account Subcategory All  Item Description 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 203       ($15,997)        1000074-IT Replacements - Annual Asset Maintenance Account$2,624 $1,637 $3,035 $243  $21,546 $9,859       1000521-Fleet Replacement: Utilities      $213,772 $47,500 $3,000     1000549-Whale Rock Pump Station Electrical Repairs (A and B)     $500,000 $2,000,000       2000075-Major Facilities Maintenance    $15,997         2000176-Whale Rock Intake Valve Replacement [1000176]    $200,000         2000181-Fleet Services Vehicle Lift [1000181]    $2,000         2000521-Fleet Replacement: Utilities [1000521]    $110,000         2000602-Utilities IT Replacements [1000074]    $1,445         2000603-Enterprise IT Replacements [1000074]    $0         2000604-Network IT Replacements [1000074]    $1,025         2000xxx-Shop Pavement Replacement         $50,000    2001009-Whale Rock Major Maintenance [91335]$19,210 $125,511 $72,990 $89,897 $1,264,435 $684,960 $45,398 $20,000 $220,000 $20,000 $20,000 $20,000 $ 2001017-Whale Rock Pipe Assessment and Repairs [91617]    $578,950         2001019-Whale Rock Auto Control Valves [91718]    $26,768         200xxx-Emergency pipeline repair     $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $ 90490-Water Distribution Telemetry System Upgrade (90490)$8,432             91617-Whale Rock Pipe Assessment and Repairs (91617)$30,000  $289 $83,753          91617-Whale Rock Transmission Pipeline      $60,000 $510,000 $550,300     91675-Whale Rock Boathouse Replacement (91675)$2,928 $7,575            91716-Whale Rock Boat Dock (91716)$2,093             91718-Whale Rock Auto Control Valves (91718)$19,304 $29,928            Audit adjustment to match ledger $3,843 ($289)          Completed Projects Balance 2/28/2024    $17,842         Enterprise IT Replacements [1000074]   $1,121          Total $84,591 $168,494 $76,025 $176,959 $2,202,465 $1,236,506 $2,359,029 $607,500 $803,300 $450,000 $410,500 $421,315 $4 Capital Projects Details Item Description All  Notes All  Fiscal Year All 