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Bayshore Sanitary District

Annual Budget for Fiscal Year 2007-2008

Adopted July 26, 2007

Revenues

Account Number Description Budgeted Fiscal Year 2007-08
Operating Revenues:  
301.00 Sewer Service Charges 1,025,000.00
302.00 Permit Fees (Plan Check/Inspection) 5,000.00
  Total Operating Revenues 1,030,000.00
Non-Operating Revenues:  
303.00 Connection Fees 250,000.00
311.00 Interest 60,000.00
314.00 Taxes 110,000.00
318.00 Other 0
  Total Non-Operating Revenues 420,000.00
  Total Revenues 1,450,000.00
Contributions From Contingency Funds:  
  Capital Improvement Projects  
  General Cash Flow Reserve  
  Total Contributions From Contingencies 0.00
  Total Revenues and Contributions 1,450,000.00

Expenditures

Account Number Description Budgeted Fiscal Year 2007-08
Operating Expenditures:  
  Contractual Services:  
  Collection System:  
410.25 Gas, oil and fuel 800.00
410.50 (a) O&M -- Base 68,000.00
410.50 (b) O&M -- Inspections 5,000.00
410.50 (c) O&M -- Miscellaneous 2,200.00
410.70 Repairs & Maintenance 23,000.00
410.90 Utilities 12,000.00
410.95 Special Services 1,000.00
  Total Collection System 112,000.00
  Treatment & Disposal:  
411.00 San Francisco Contract 650,000.00
  Total Contractual Services 762,000.00
  Administration & General:  
414.10 Benefits 12,400.00
414.15 Directors Fees 13,200.00
414.20 Election Expenses 3,400.00
414.30 Insurance 12,000.00
414.35 Memberships 4,000.00
414.40 Office Expenses  
  (a) General 2,000.00
  (b) Telephone & Internet 1,600.00
  (c) Website maintenance 2,000.00
414.55 Professional Services  
  (a) Audit 10,000.00
  (b) Legal 28,000.00
  (c) Engineering -- General 55,000.00
  (d) Engineering -- Plan Review 2,400.00
  (e) Administration 16,000.00
  (f) Other Professional Services 3,000.00
414.60 Printing & Publications 2,000.00
414.70 Repairs & Maintenance 1,500.00
414.80 Travel & Meetings 6,500.00
417.00 Licenses, Permits & Fees 3,000.00
  Total Administration & General 178,000.00
  Total Operating Expenditures 940,000.00
Non-Operating Expenditures:  
  Capital Improvements:  
  Schwerin/Midway manhole 50,000.00
  Main Street repair 15,000.00
  Geneva Avenue repair 10,000.00
  Linda Vista repair 15,000.00
  Pump #3 Rehab 10,000.00
  Impeller 5,000.00
  Engineering & Inspection 20,000.00
  SS Management Plan & 5 Yr. CIP 5,000.00
  Website Design 8,000.00
  Pump Valve Project 56,000.00
  Lateral Replacements (2) 14,000.00
  Total Capital Improvements 208,000.00
  Total Non-Operating Expenditures 208,000.00
  Contributions to Contingency Funds 302,000.00
  Total Expenses and Contributions 1,450,000.00

 

Supplemental Budget Detail Data

The following data is supplied to provide additional information to the reader about the budget item amounts for fiscal year 2007-2008. The items are discussed in the same order as presented in the budget.

REVENUES

Revenues are grouped under two major categories; Operating Revenues and Non-Operating Revenue. The Operating Revenue consists of the moneys collected from the District’s users for the purpose of operating and maintaining the system. This revenue consists of sewer service charges and fees associated with new permits. The Non-Operating Revenue consists of property taxes, connection fees from new users, capacity fees, and interest on existing funds and franchise fees. Each of the above two major categories is discussed below.

OPERATING REVENUES

Sewer Service Charges

The sewer service charges are funds collected from every sewer user in the District. These revenues are designated primarily for operations and maintenance of the existing facilities. The sewer service charges are adjusted periodically based on the expenses and the obligations of the District for operating its collection system and the costs of wastewater treatment and disposal. For fiscal year 2007-2008, the total sewer service charges budgeted for collection from the users of the District amount to $1,025,000 which corresponds to a unit rate of $5.00 per unit (one unit is defined as one hundred cubic feet which is equivalent to 748 gallons) and a $125 fixed fee for operating costs.

Permit Filing Fees

Permit filing fees are the processing fees associated with checking of plans and applications of new residential and non-residential users for connection to the existing facilities. It is anticipated that the District will receive $5,000 in this category of fees in fiscal year 2007-2008.

The total anticipated operating revenues for the District in fiscal year 2007-2008 is $1,030,000.

NON-OPERATING REVENUES

Connection Fees

The District anticipates significant development this fiscal year and has budgeted $250,000 in connection fees for 2007-2008.

Interest

The District maintains its reserve and contingency funds in interest bearing accounts. The amount of interest estimated to accrue on District reserve funds is projected at $60,000 for fiscal year 2007-2008.

Taxes

The District continues to receive tax revenue from the County from the property tax rolls. This item is under the control of the County and is somewhat difficult to estimate. The District also receives redevelopment tax revenue. The sum of $110,000 has been budgeted for 2007-2008.

Other Revenues

The District occasionally receives, but generally does not receive, other miscellaneous revenues associated with general operations of the District. No Other Revenues are anticipated for fiscal year 2007-2008.

The total non-operating revenue of the District in fiscal year 2007-2008 is projected to be $420,000.

The total amount of the District’s revenue anticipated in fiscal year 2007-2008 is $1,450,000 which is the sum of the total operating and non-operating revenues described above.

CONTRIBUTIONS FROM CONTINGENCY FUNDS

The District has accumulated contingency funds over the previous years. These funds have been allocated for several specific purposes. The accumulated funds are invested in interest-bearing accounts until they are actually required for the specific purpose. The interest received on these funds is utilized towards the District’s annual non-operating budget.

The total revenues and contributions anticipated for fiscal year 2007-2008 amounts to approximately $1,450,000 which is the sum of the total operating and non-operating revenues, and any contributions from existing contingency funds as described above.

EXPENDITURES

The anticipated expenditures of the District in fiscal year 2007-2008 are divided into several categories as detailed below.

OPERATING EXPENSES

The operating expenses consist of miscellaneous costs associated with the general day-to-day operations of the District. These expenses fall under various categories as described below.

CONTRACTUAL EXPENSES

There are two main contractual expenses under this category as described below.

Contractual Services for the Collection System

Gas, Oil, and Fuel

The cost of gas and oil to operate the District’s facilities is budgeted at $800 this year.

Operations & Maintenance

  1. The base cost for daily contractual operations and maintenance of the District’s sewage collection system for fiscal year 2007-2008 is budgeted at $68,000.
  2. Lateral and development inspections are budgeted at $5,000.
  3. Miscellaneous inspections are budgeted at $2,200.

Repairs & Maintenance

The annual cost for repairs and maintenance of the District collection system is estimated to be $23,000 which includes facilities improvements, miscellaneous repair of pump(s) if necessary, wetwell work and ordinary annual repairs and maintenance.

Utilities

Utilities include costs associated with water, refuge collection and costs of electricity to operate the District pump station. The utilities cost budgeted for 2007-2008 is $12,000.

Special Services

Special Services are those costs such as payment for Underground Service Alert, pest control service, and annual equipment inspections. The amount budgeted for 2007-2008 is $1,000.

Total collection system contractual expenses for the Bayshore Sanitary District anticipated in the fiscal year 2007-2008 amounts to $112,000.

Contractual Services for Treatment & Disposal

The District’s contract with the City and County of San Francisco for contractual services for the treatment and disposal of wastewater from the District is based on the ratio of District flow vs. the total flow at the City’s treatment plant and the City’s approved budget for operation of the treatment plant. The amount budgeted for 2007-2008 is $650,000.

Total contractual expenses for the District anticipated in the fiscal year 2007-2008 amounts to $762,000.

ADMINISTRATION AND GENERAL

Benefits

Insurance benefits for the District Board of Directors for this coming year are anticipated to be $12,400.

Director’s Fees

Director’s fees are calculated based on twelve regular meetings per year and approximately two special meetings per year. In addition to the regular and special meetings of the Board at large, the Directors attend meetings of other agencies such as LAFCo representing the District on matters of importance to the District. Directors also attend selected conferences and seminars associated with governing and operating special districts involved in wastewater collection and disposal services. The total budgeted amount for Director’s fees is $13,200.

Election Expenses

There is an election in November, 2007 and $3,400 has been budgeted to cover expenses related to this election.

Insurance

The District participates in the pooled insurance program conducted by California Sanitation and Risk Management Authority for its general liability insurance and equipment coverage. In addition, the District maintains coverage with State Compensation Insurance Fund. The total amount budgeted for insurance is $12,000.

Memberships

Memberships to professional organizations are budgeted at $4,000.

Office Expense

  1. General: Includes assorted paper goods, toner, postage, small equipment replacement/purchases, etc. The amount budgeted for these expenditures is $2,000.00.
  2. Telephone & Internet: Covers expenses related to telephone, internet and answering services. A sum of $1,600.00 has been budgeted for 2007-2008.
  3. Website Maintenance: For 2007-2008, $2,000.00 is budgeted for maintenance and updating of a website.

PROFESSIONAL SERVICES

The District contracts with professional service firms for finance, legal and engineering services. The amounts budgeted are adjusted annually according to the service levels anticipated for the current year.

Audit

The cost of the annual audit performed for the District is expected to be $10,000.

Legal

Legal services are associated both with the general operations of the District and special projects undertaken by the District. Part of the legal services to the District is related to connections of new users and new developments to the District’s facilities. The cost of such legal services are paid for through a part of connection and permit fees collected but are budgeted under this item. Special projects may involve litigation or extended negotiations with other agencies such as with the City and County of San Francisco concerning revisions to the agreement for wastewater treatment and disposal or with the City of Brisbane concerning service areas. General and special project legal expenses have been budgeted at $28,000 for FY 2007-2008.

Engineering

  1. General: Engineering services, similar to legal services, are associated with the general operations of the District. The sum of $55,000 is budgeted.
  2. Plan Review: Part of engineering services is associated with permit reviews and special conditions associated with new users and developments. The sum of $2,400 is budgeted.

Administration

The cost for secretarial and general office administration of the District is expected to be $16,000 for the next fiscal year.

Other Professional Services

The District uses an outside service provider to prepare and submit the annual sewer service charge rolls in electronic format. The cost for this service is estimated to be $3,000.

The total costs associated with professional services in fiscal year 2007-2008 amounts to $114,400.

Printing and Publications

Printing and publication costs include duplication charges as well as printing of letterheads and business cards. It also includes fees associated with publishing general public notices, notices of connection fees, new sewer service charges, as well as publications associated with bidding of construction projects in local papers. For fiscal year 2007-2008 the amount in this category has been set at $2,000.

Repairs & Maintenance

The District has budgeted $1,500 for repairs and maintenance expenses that are associated with the operations of the District, exclusive of the sewer collection and pumping system, such as minor repairs and maintenance to District’s office, furniture and equipment.

Travel & Meetings

Travel and meeting costs are those associated with professional organizations such as CASA and CSDA. The cost for travel and meetings is $6,500 for fiscal year 2007-08.

Licenses, Permits & Fees

This accounts budgets funds for the District’s prorated share of LAFCo, Environmental Health hazardous materials inspection, fees charged by cities for water usage reports, State Water Resources Control Board fee and a permit for the District’s diesel tank. The amount budgeted for this purpose is $3,000.

Based on the above, the total Administrative and General Operating Expenses of the District are anticipated at $178,000 for fiscal year 2007-2008.

Total operating expenses for the Bayshore Sanitary District are budgeted at $940,000.

NON-OPERATING EXPENSES

Capital Improvements

The District has budgeted $208,000 for several capital projects for 2007-2008.

The total amount of District’s expenditures anticipated in fiscal year 2007-2008 amounts to approximately $1,148,000.

ANNUAL CONTRIBUTIONS TO CONTINGENCY FUNDS

A contribution of $302,000 is being made to the District’s Contingency Funds.

The total of budgeted District expenses and contribution to reserve funds in fiscal year 2007-2008 is $1,450,000.

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