HomeMy WebLinkAbout02-02-11 Regular Meeting of the La Porte Area Water Authority LA PORTE AREA WATER AUTHORITY
AGENDA
NOTICE IS HEREBY GIVEN OF A REGULAR MEETING OF THE LA
PORTE AREA WATER AUTHORITY TO BE HELD WEDNESDAY,
FEBRUARY 2, 2011 IN THE DOWNSTAIRS CONFERENCE ROOM OF
THE PUBLIC WORKS SERVICE CENTER, 2963 NORTH 23RD STREET, LA
PORTE, TEXAS, BEGINNING AT 6:00 PM.
1. CALL TO ORDER.
2. ELECTION OF OFFICERS.
3. CONSIDER APPROVAL OF MINUTES FROM AUGUST 5, 2010 MEETING.
4. RECEIVE LA PORTE AREA WATER AUTHORITY ANNUAL FINANCIAL REPORT FOR
FISCAL YEAR ENDING SEPTEMBER 30, 2010.
5. GENERAL MANAGER'S REPORT.
6. BOARD COMMENTS.
A. MATTERS APPEARING ON AGENDA.
B. INQUIRY OF STAFF REQUIRING A STATEMENT OF SPECIFIC FACTUAL
INFORMATION OR A RECITATION OF EXISTING POLICY.
7. ADJOURNMENT.
THIS FACILITY HAS DISABILITY ACCOMODATIONS AVAILABLE. REQUESTS FOR ACCOMODATIONS
OR INTERPRETIVE SERVICES AT MEETINGS SHOULD BE MADE 48 HOURS PRIOR TO THIS MEETING.
PLEASE CONTACT THE CITY SECRETARY'S OFFICE AT 281- 471 -5020 OR TDD LINE 281 - 471 -5030 FOR
FURTHER INFORMATION.
THERE MAY BE A QUORUM OF CITY COUNCIL MEMBERS PRESENT AT THE MEETING. COUNCIL
WILL TAKE NO ACTION BUT MAY PARTICIPATE IN DISCUSSIONS.
i — Ma ?Ma, Ak ' d
Martha A. Gillett, TRMC, CMC
City Secretary
Date Posted
I Li -do«
LA PORTE AREA WATER AUTHORITY
AGENDA
NOTICE IS HEREBY GIVEN OF A REGULAR MEETING OF THE LA
PORTE AREA WATER AUTHORITY TO BE HELD WEDNESDAY,
FEBRUARY 2, 2011 IN THE DOWNSTAIRS CONFERENCE ROOM OF
THE PUBLIC WORKS SERVICE CENTER, 2963 NORTH 23RD STREET, LA
PORTE, TEXAS, BEGINNING AT 6:00 PM.
1. CALL TO ORDER.
2. ELECTION OF OFFICERS.
3. CONSIDER APPROVAL OF MINUTES FROM AUGUST 5, 2010 MEETING.
4. RECEIVE LA PORTE AREA WATER AUTHORITY ANNUAL FINANCIAL REPORT FOR
FISCAL YEAR ENDING SEPTEMBER 30, 2010.
5. GENERAL MANAGER'S REPORT.
6. BOARD COMMENTS.
A. MATTERS APPEARING ON AGENDA.
B. INQUIRY OF STAFF REQUIRING A STATEMENT OF SPECIFIC FACTUAL
INFORMATION OR A RECITATION OF EXISTING POLICY.
7. ADJOURNMENT.
THIS FACILITY HAS DISABILITY ACCOMODATIONS AVAILABLE. REQUESTS FOR ACCOMODATIONS
OR INTERPRETIVE SERVICES AT MEETINGS SHOULD BE MADE 48 HOURS PRIOR TO THIS MEETING.
PLEASE CONTACT THE CITY SECRETARY'S OFFICE AT 281 -471 -5020 OR TDD LINE 281 - 471 -5030 FOR
FURTHER INFORMATION.
THERE MAY BE A QUORUM OF CITY COUNCIL MEMBERS PRESENT AT THE MEETING. COUNCIL
WILL TAKE NO ACTION BUT MAY PARTICIPATE IN DISCUSSIONS.
Ls—
Martha A. Gillett, TRMC, CMC
City Secretary
Date Posted
I — IU - OWI(
LA PORTE AREA WATER AUTHORITY
FINANCIAL REPORT
FOR THE YEAR ENDED
SEPTEMBER 30, 2010
1
LA PORTE AREA WATER AUTHORITY
SEPTEMBER 30, 2010
TABLE OF CONTENTS
Page
Number
FINANCIAL SECTION
Independent Auditors' Report 1— 2
Management's Discussion and Analysis 3 — 6
Basic Financial Statements:
Statement of Net Assets 7
Statement of Revenues, Expenses and Changes in
Fund Net Assets 8
Statement of Cash Flows 9
Notes to Financial Statements 10 —16
SUPPLEMENTARY INFORMATION
Supplemental Schedules Included With this Report 17
Schedule of Service and Rates 18 —19
Schedule of Enterprise Fund Expenses 20
Schedule of Temporary Investments 21
Schedule of Changes in Capital Assets 22
Analysis of Changes in Long -term Debt 23
Long -term Debt Service Requirements by Years 24
(continued)
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LA PORTE AREA WATER AUTHORITY
SEPTEMBER 30, 2010
TABLE OF CONTENTS
Page
Number
SUPPLEMENTARY INFORMATION (Continued)
Schedule of Revenues and Expenses — Five Years 25 — 26
Insurance Coverage 27
Board Members, Key Personnel and Consultants 28 — 29
Schedule of Revenues, Expenses and Changes in
Working Capital — Budget and Actual, Non -GAAP Presentation 30
ii
•
•
FINANCIAL SECTION
PATTILLO, BROWN & HILL, r..L.P.
CERTIFIED PUBLIC ACCOUNTANTS • BUSINESS CONSULTANTS
INDEPENDENT AUDITORS' REPORT
To the Board of Directors of
La Porte Area Water Authority
La Porte, Texas
We have audited the accompanying basic financial statements of the La Porte Area Water
Authority, a component unit of the City of La Porte, Texas, as of and for the year ended September 30,
2010, which collectively comprise the La Porte Area Water Authority's basic financial statements as listed
in the table of contents. These financial statements are the responsibility of the La Porte Area Water
Authority's management. Our responsibility is to express an opinion on these financial statements based
on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements.
An audit also includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation. We believe that our
audit provides a reasonable basis for our opinion.
In our opinion, the fmancial statements referred to above present fairly, in all material respects,
the respective financial position of the La Porte Area Water Authority, as of September 30, 2010, and
the respective changes in financial position and cash flows for the year then ended in conformity with
accounting principles generally accepted in the United States of America.
Accounting principles generally accepted in the United States of America require that the
Management's Discussion and Analysis on pages 3 through 6 be presented to supplement the basic
financial statements. Such information, although not a part of the basic financial statements, is required
by Governmental Accounting Standards Board, who considers it to be an essential part of financial
reporting for placing the basic fmancial statements in an appropriate operational, economic, or historical
context. We have applied certain limited procedures to the required supplementary information in
accordance with auditing standards generally accepted in the United States of America, which consisted
of inquiries of management about the methods of preparing the information and comparing the
information for consistency with management's responses to our inquiries, the basic financial
statements, and other knowledge we obtained during our audit of the basic financial statements. We do
not express an opinion or provide any assurance on the information because the limited procedures do
not provide us with sufficient evidence to express an opinion or provide any assurance.
1
401 WEST HIGHWAY 6 ■ P. O. BOX 20725 ■ WACO, TX 76702 -0725 ■ (254) 772 -4901 ■ FAX: (254) 772 -4920 ■ www.pbhcpa.com
AFFILIATE OFFICES: BROWNSVILLE, TX (956) 544 -7778 ■ HILLSBORO, TX (254) 582 -2583
TEMPLE, TX (254) 791 -3460 ■ ALBUQUERQUE, NM (505) 266 -5904
Our audit was conducted for the purpose of forming an opinion on the fmancial statements that
collectively comprise La Porte Area Water Authority's basic financial statements as a whole. The
supplementary information is presented for purposes of additional analysis and is not a required part of
the financial statements. The supplementary information is the responsibility of management and was
derived from and relates directly to the underlying accounting and other records used to prepare the
financial statements. The information has been subjected to the auditing procedures applied in the audit
of the financial statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the financial
statements or to the financial statements themselves, and other additional procedures in accordance with
auditing standards generally accepted in the United States of America. In our opinion, the information is
fairly stated in all material respects in relation to the fmancial statements as a whole.
January 25, 2011
2
MANAGEMENT'S
DISCUSSION AND ANALYSIS
LA PORTE AREA WATER AUTHORITY
MANAGEMENT'S DISCUSSION AND ANALYSIS
YEAR ENDED SEPTEMBER 30, 2010
As management of the La Porte Area Water Authority (the "Authority "), we offer readers of the
Authority's financial statements this narrative overview and analysis of the financial activities of the
Authority for the fiscal year ended September 30, 2010.
FINANCIAL HIGHLIGHTS
• The assets of the La Porte Area Water Authority exceeded its liabilities at the close of
the most recent fiscal year by $6,624,684 (net assets). Of this amount, $1,956,053,
unrestricted net assets, may be used to meet the government's ongoing obligations to
citizens and creditors in accordance with the Authority's fund designation and fund
policies.
• The government's total net assets increased by $217,188.
• The Authority's total bonded debt decreased by $520,000 during the current fiscal
year.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction of the Authority's basic financial
statements. The La Porte Area Water Authority is considered a component unit of the City of La Porte,
Texas since the Authority provides approximately 86% of its services for the exclusive benefit of the
City of La Porte. The Authority's basic financial statements are comprised of the fund financial
statements and notes to the financial statements. This report also contains other supplementary
information in addition to the basic financial statements themselves.
Fund Financial Statements. The operations of the Authority are recorded in a proprietary (Enterprise)
Fund. A fund is a grouping of related accounts that is used to maintain control over resources that have
been segregated for specific activities or objectives. The Authority, like other state and local
governments, uses fund accounting to ensure and demonstrate compliance with fmance - related legal
requirements.
The statement of net assets presents information on all the Authority's assets and liabilities, with the
difference between the two reported as net assets. Over time, increases or decreases in net assets may
serve as a useful indicator of whether the financial position of the Authority is improving or
deteriorating.
3
The statement of revenues, expenses and changes in fund net assets presents information showing how
the government's net assets changed during the fiscal year. All changes in net assets are reported when
the underlying event giving rise to the change occurs, regardless of the timing of related cash flows.
Thus, revenues and expenses are reported in this statement for some items that will only result in cash
flows in future fiscal periods (e.g., uncollected receivables and accounts payable due to suppliers).
The fund financial statements can be found on pages 7 — 9 of this report.
Notes to the Financial Statements. The notes provide additional information that is essential to a full
understanding of the data provided in the fund fmancial statements. The notes to the fmancial
statements can be found on pages 10 —16 of this report.
Other Information. In addition to the basic financial statements and accompanying notes, this report
also presents certain supplementary information concerning the Authority's operations. Supplementary
information can be found on pages 17 — 30 of this report.
FINANCIAL ANALYSIS OF THE GOVERNMENT'S FUNDS
As noted earlier, net assets may serve over time as a useful indicator of a government's financial
position. In the case of the La Porte Area Water Authority, assets exceeded liabilities by $6,624,684 at
the close of the fiscal year.
The largest portion of the Authority's net assets (60 %) reflects its investment in capital assets (e.g.,
water production and distribution system), less any related debt used to acquire those assets that are still
outstanding. The City uses these capital assets to provide water services to the participants;
consequently, these assets are not available for future spending. Although the Authority's investment in
its capital assets is reported net of related debt, it should be noted that the resources needed to repay this
debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate
these liabilities.
LA PORTE AREA WATER AUTHORITY'S NET ASSETS
2010 2009
Current and other assets $ 2,744,898 $ 2,447,114
Capital assets 8,198,640 8,659,811
Total assets 10,943,538 11,106,925
Current liabilities 713,028 619,429
Noncurrent liabilities 3,605,826 4,080,000
Total liabilities 4,318,854 4,699,429
Net assets:
Invested in capital assets, net of related debt 3,988,582 4,054,811
Restricted 680,049 730,850
Unrestricted 1,956,053 1,621,835
Total net assets $ 6,624,684 $ 6,407,496
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Analysis of the Authority's Operations. The following table provides a summary of the Authority's
operations for the year ended September 30, 2010.
2010 2009
Operating revenues
Charges for services $ 929,497 $ 962,843
Total operating revenues 929,497 962,843
Operating expenses
Supplies 14,761 9
Purchased water 813,405 818,482
Services and charges 151,591 96,242
Depreciation 461,171 461,465
Total operating expenses 1,440,928 1,376,198
Operating income (loss) ( 511,431) ( 413,355)
Nonoperating revenues (expenses) ( 131,685) ( 213,902)
Income (loss) before contributions ( 643,116) ( 627,257)
Capital contributions 860,304 860,304
Change in net assets 217,188 233,047
Net assets, beginning 6,407,496 6,174,449
Net assets, ending $ 6,624,684 $ 6,407,496
Total fund net assets increased by $217,188 in 2010. The actual water revenue and capital recovery fees
for the fiscal year ended September 30, 2010, $1,031,269, were 15% lower than the amount budgeted
for $1,207,571 due to a decrease in consumption as a result of increased rainfall. Interest earned on
investments was down due to lower interest rates.
The Authority has not made any revisions to the original appropriations approved by the City Council
for the 2009 -2010 budget.
CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets. The La Porte Area Water Authority's investment in capital assets as of September 30,
2010, amounts to $8,198,640 (net of accumulated depreciation).
There were no additions of capital assets during the current fiscal year. The current year depreciation is
$461,171. Capital assets at year -end consisted of the following:
Ending
Balance
Water, sewer and drainage facilities
Construction in progress $ 123,680
Water production and distribution system 8,074,960
$ 8,198,640
Additional information of the La Porte Area Water Authority's capital assets can be found in Note 5 on
page 13 of this report.
5
Debt Administration. At the end of the fiscal year, the La Porte Area Water Authority had bonded debt
payable secured solely by water and sewer revenues. The revenue bonds have been rated "AA" by
Standard & Poor's, Fitch and Moody's rating agencies.
Additional information on the Authority's long -term debt can be found in Note 7 on pages 14 — 15 of
this report.
ECONOMIC FACTS AND NEXT YEAR'S BUDGETS AND RATES
The Authority has benefited from a stable economy for the past several years, but in this coming fiscal
year, the Authority's budget may be increased to cover the Southeast plant true up cost.
REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the La Porte Area Water Authority's
finances for all those with an interest in the government's finances. Questions concerning any of the
information provided in this report of requests for additional information should be addressed to the
Director of Finance, 604 West Fairmont Parkway, La Porte, Texas 77571.
6
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LA PORTE AREA WATER AUTHORITY
STATEMENT OF NET ASSETS
SEPTEMBER 30, 2010
ASSETS
Current assets
Cash $ 576,720
Investments 1,244,270
Receivables, net 167,816
Accrued interest receivable 265
Deferred charges 71,059
Restricted assets
Restricted cash 684,768
Total current assets 2,744,898
Capital assets
Water production and distribution system 15,312,130
Construction in progress 123,680
Less: accumulated depreciation ( 7,237,170)
Total noncurrent assets 8,198,640
Total assets 10,943,538
LIABILITIES
Current liabilities •
Accounts payable 104,077
Current liabilities (payable from restricted assets):
Current portion of revenue bonds 604,232
Accrued interest 4,719
Total current liabilities 713,028
Noncurrent liabilities
Revenue bond, net of current portion 3,605,826
Total liabilities 4,318,854
NET ASSETS
Invested in capital assets, net of related debt 3,988,582
Restricted for debt service 680,049
Unrestricted 1,956,053
Total net assets $ 6,624,684
The accompanying notes are an integral part of these financial statements. _
7
LA PORTE AREA WATER AUTHORITY
STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND NET ASSETS
FOR THE YEAR ENDED SEPTEMBER 30, 2010
OPERATING REVENUES
Charges for services $ 929,497
Total operating revenues 929,497
OPERATING EXPENSES
Supplies 14,761
Purchased water 813,405
Services and charges 151,591
Depreciation 461,171
Total operating expenses 1,440,928
•
OPERATING LOSS ( 511,431)
NONOPERATING REVENUES (EXPENSES)
Interest income 25,186
Interest expense and fiscal charges ( 156,871)
Total nonoperating revenues (expenses) ( 131,685)
LOSS BEFORE CONTRIBUTIONS ( 643,116)
CAPITAL CONTRIBUTIONS 860,304
CHANGE IN NET ASSETS 217,188
FUND NET ASSETS, BEGINNING 6,407,496
FUND NET ASSETS, ENDING $ 6,624,684
The accompanying notes are an integral part of these financial statements.
8
LA PORTE AREA WATER AUTHORITY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED SEPTEMBER 30, 2010
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $ 920,004
Payments to suppliers ( 956,793)
Net cash used by operating activities ( 36,789)
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Payments received from participants for debt service 758,532
Payments received from participants for capital recovery 101,772
Proceeds from issuance of debt 79,233
Principal payments on revenue bonds ( 525,000)
Interest and fiscal charges paid on capital debt ( 181,992)
Acquisition of capital assets ( 3,710)
Net cash provided by capital and related financing activities 228,835
CASH FLOWS FROM INVESTING ACTIVITIES
Sale of investment securities 143,323
Interest 26,301
Net cash provided by investing activities 169,624
NET INCREASE IN CASH AND CASH EQUIVALENTS 361,670
CASH AND CASH EQUIVALENTS, BEGINNING 899,818
CASH AND CASH EQUIVALENTS, ENDING $ 1,261,488
RECONCILIATION OF OPERATING LOSS TO NET
CASH USED BY OPERATING ACTIVITIES
Operating loss $( 511,431)
Adjustments to reconcile operating loss to
net cash used by operating activities:
Depreciation expense 461,171
Change in assets and liabilities:
Decrease (increase) in assets:
Accounts receivable ( 9,493)
Increase (decrease) in liabilities:
Accounts payable 22,964
Net cash used by operating activities $( 36,789)
RECONCILIATION OF TOTAL CASH AND CASH INVESTMENTS
Current assets - cash and cash equivalents $ 576,720
Restricted assets - cash and cash equivalents 684,768
Net cash provided by operating activities $ 1,261,488
NONCASH CAPITAL AND FINANCING ACTIVITIES
The Authority issued bonds to refund debt issued in 1999. $4,114,508 of the proceeds was deposited immediately into an irrevocable
trust for the defeasance of $4,080,000 outstanding contract revenue bond principal and $34,508 of interest.
The accompanying notes are an integral part of these financial statements.
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LA PORTE AREA WATER AUTHORITY
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2010
1. CREATION OF AUTHORITY
The La Porte Area Water Authority (the "Authority ") was created on May 30, 1981, by Chapter
729, Page 2678, Acts of the 67 Legislature of the State of Texas. This bill authorizes the
Authority to purchase, construct or otherwise acquire waterworks systems, sanitary sewer
systems, storm sewer systems and drainage facilities or parts of such systems of facilities and to
operate and maintain such facilities. The Authority is authorized to set rates for services related
to the aforementioned systems and facilities, and issue revenue bonds for the purpose of
acquiring and maintaining such systems. The Authority comprises approximately 20,600 acres
in Harris County, Texas.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the Authority conform with generally accepted accounting principles.
The following is a summary of the most significant policies:
A. Reportins Entity
Generally accepted accounting principles for local governments include those principles
prescribed by the Governmental Accounting Standards Board (GASB), the American
Institute of Certified Public Accountants in the publication entitled "Audits of State and
Local Governmental Units," and by the Financial Accounting Standards Board (when
applicable). As allowed in Section P80 of GASB's Codification of Governmental
Accounting and Financial Reporting Standards, the Authority has elected not to apply to its
propriety activities Financial Accounting Standards Board Statements and Interpretations,
Accounting Principles Board Opinions and Accounting Research Bulletins of the Committee
of Accounting Procedure issued after November 30, 1989. The more significant accounting
policies of the Authority are described below.
Consideration regarding the potential for inclusion of other entities, organizations or
functions in the Authority's financial reporting entity is based on criteria prescribed by
generally accepted accounting principles. These same criteria are evaluated in considering
whether the Authority is a part of any other governmental or other type of reporting entity.
Criteria for determining component unit status under generally accepted accounting
principles included considerations pertaining to organizations for which the nature and
significance of their relationship with the primary government are such that exclusion would
cause the reporting entity's financial statements to be misleading or incomplete.
(continued)
10
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
A. Reportins Entity (Continued)
The La Porte Area Water Authority is considered a component unit of the City of La Porte,
Texas, by virtue of meeting the criteria noted above. The primary factor in determining
component unit status is that the Authority provides approximately 86% of its services for the
exclusive benefit of the City of La Porte. The Authority's financial operations are included
as an Enterprise Fund in the City's Comprehensive Annual Financial Report as a blended
component unit. The City of La Porte is referred to as "Primary Government" throughout the
Authority's financial statements.
B. Fund Accounting
GASB allows special purpose governments engaged only in business -type activities to
present only the financial statements required for Enterprise Funds. For the Authority, basic
financial statements and required supplementary information consist of the Management's
Discussion and Analysis (MD &A), Enterprise Fund financial statements and notes to
financial statements.
The operations of the Authority are recorded in an Enterprise Fund. Enterprise Funds are
used to account for operations (a) that are financed primarily through user charges; or (b)
where the governing body has decided that determination of net income is appropriate. The
Enterprise Fund is a proprietary fund type.
C. Basis of Accounting
Enterprise Funds are accounted for on a flow of economic resources measurement focus.
With this measurement focus, all assets and all liabilities associated with the operation of
these funds are presented on the statement of net assets in a classified format to distinguish
between current and long -term assets and liabilities. Net assets are presented in three
components: invested in capital assets, net of related debt; restricted; and unrestricted.
Enterprise Fund operating statements present increases (e.g., revenues), decreases (e.g.,
expenses) and changes in net total assets.
Enterprise Funds are accounted for using the accrual basis of accounting. Revenues are
recognized when they are earned and expenses are recognized at the time liabilities are
incurred.
D. Cash Equivalents
For purposes of the statement of cash flows, the Authority considers cash held in demand
accounts and all short-term investments with maturity at date of purchase of three months or
less to be cash equivalents.
(continued)
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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
E. Physical Facilities and Depreciation
Capital assets, which consist of a water production and distribution system, are shown at
original cost. Interest paid during construction of facilities, if any, is also included in this
cost. Depreciation has been provided for the Authority's water production and distribution
system using the straight -line method over a 30 -year estimated useful life.
3. CASH AND CASH EQUIVALENTS
Cash and cash equivalents represent the Authority's equity interest in the City's consolidated cash
and cash equivalents account consisting of demand accounts and short-term investments with
maturity at date of purchase of three months or less. State statutes require that all funds in
depository institutions be covered by federal depository insurance and/or be secured in the manner
provided by law for security of funds. Cash and cash equivalent balances held by the City were
entirely covered by federal depository insurance or security as required at September 30, 2010.
At year -end, a portion of the Authority's cash was restricted as follows:
Restricted for retirement of current debt service liabilities
and reserve requirements per bond covenants $ 684,768
Total restricted cash $ 684,768
4. TEMPORARY INVESTMENTS
Temporary investments represent the Authority's equity interest in the City's investment pool.
The carrying amount for temporary investments at September 30, 2010, was $1,244,270, which
is fair value. This represents 3.717% of the City's total portfolio.
Interest Rate Risk
The Authority's investment policy specifies that the maximum stated maturity, from the date of
purchase for any individual investment may not exceed five years and the maximum weighted
average maturity may not exceed two years. At year -end, the Authority's weighted average
maturity of the investment portfolio was as follows:
Weighted Average
Investment Type Maturity (Days)
Federal Home Loan Bank 476
(continued)
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4. TEMPORARY INVESTMENTS (Continued)
Concentration of Credit Risk
The Authority's investment policy places no limit on the amount the government may invest in
any one issuer. At September 30, 2010, the Authority's investment portion consisted of the
following investments:
Percentage of
Investment Type Total Portfolio
Federal Home Loan Bank 100.00%
Credit Risk
Federal Home Loan Bank notes were rated AAA by Standard & Poor's.
All credit ratings met acceptable levels required by legal guidelines prescribed in both the PFIA
and the Authority's investment policy.
5. CAPITAL ASSETS
An analysis of changes in physical facilities for the year ended September 30, 2010, follows:
Retirements
Beginning and Ending
Balance Additions Adjustments Balance
Capital assets, not being depreciated:
Construction in progress $ 123,680 $ - $ - $ 123,680
Total capital assets, not being depreciated 123,680 - - 123,680
Capital assets, being depreciated:
Water production and distribution system 15,312,130 - - 15,312,130
Less accumulated depreciation for:
Water production and distribution system ( 6,775,999) ( 461,171) - ( 7,237,170)
Total capital assets, being depreciated net 8,536,131 ( 461,171) - 8,074,960
Investment in capital assets from:
Contributions by participations $ 8,659,811 $( 461,171) $ $ 8,198,640
Depreciation expense of $461,171 charged to water services function/program.
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6. SOUTHEAST WATER PURIFICATION PLANT
The Authority and the City of Houston, Texas have entered into a Cost Sharing Water Project
Contract (the "Contract ") wherein the Authority, the Cities of La Porte, Morgan's Point and
Shoreacres agree to jointly finance the construction and operation of the Southeast Water
Purification Plant). Under the terms of the contract, the Authority purchased 4.2 million gallons
per day production and 5.25 million gallons per day pumping capacity. The Cities of La Porte,
Morgan's Point and Shoreacres have agreed to demand and pumping allocations of the
Authority's Purchase of water from the Southeast Plant.
The required funds for the undivided interest in the Southeast Plant and the construction of a
transmission and distribution system to transport water from the Southeast Plant were provided
by issuance of $9.8 million revenue bonds.
The water rate to be set by the Authority will not be less than an amount sufficient to provide for
payment of all expenses in producing, treating and pumping the water in connection with
transmission and distribution systems and to provide payment for the interest and principal of all
bonds when the bonds become due and payable.
7. CONTRACT REVENUE BONDS PAYABLE, DEBT SERVICE REQUIREMENTS
AND BONDS RESOLUTION REQUIREMENTS
On May 13, 2010, the La Porte Area Water Authority issued $4.085 million in Contract Revenue
Refunding Bonds, Series 2010, with an average interest rate of 2.773% to purchase U. S.
Government State and Local Government Series securities that were placed in an irrevocable
trust for the purpose of generating resources for all future debt service payments of $4.08 million
of unlimited tax bonds. As a result, the refunded bonds are considered to be defeased and the
liability has been removed from the governmental activities column of the statement of net
assets. The net carrying amount of the old debt exceeded the price reacquisition by $13,000.
This amount is being netted against the new debt and amortized over the remaining life of the
refunded debt, which is shorter to the life of the new debt issued. The Authority completed the
current refunding to reduce its debt service payments over the next 7 years by $314,685 and to
obtain an economic gain (difference between the present values of the old and new debt service
payments) of $295,735. The bonds are payable from the net revenues of the Authority. The
bonds are in $5,000 denominations. Interest on all bonds is payable on March 15 and September
15 of each year to maturity. The Authority is in compliance with all significant requirements and
restrictions contained in the bond resolution.
Bonds payable at September 30, 2010, are comprised of the following issue:
Interest
Amount Interest Maturity Payment
Outstanding Rate Date Date
$ 4,085,000 2.25% - 4.00% March 15, 2017 March 15/
September 15
(continued)
14
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7. CONTRACT REVENUE BONDS PAYABLE, DEBT SERVICE REQUIREMENTS
AND BONDS RESOLUTION REQUIREMENTS (Continued)
Bonds payable activity for the year ended September 30, 2010, was as follows:
Amounts
Beginning Ending Due Within
Bonds Balance Additions Retirements Balance One Year
Contract Revenue Refunding
Bonds, Series 1999 $ 4,605,000 $ - $ 4,605,000 $ - $ -
Contract Revenue Refunding
Bonds, Series 2010 - 4,085,000 - 4,085,000 585,000
Premium on bonds - 118,628 6,782 111,846 17,294
Deferred amount of refunding - 13,287 75 13,212 1,938
$ 4,605,000 $ 4,216,915 $ 4,611,857 $ 4,210,058 $ 604,232
As of September 30, 2010, the debt service requirements on contract revenue bonds outstanding
for the next five fiscal years and thereafter through 2017 are as follows:
Year Ending Total
September 30, Principal Interest Requirements
2011 $ 585,000 $ 104,488 $ 689,488
2012 605,000 88,150 693,150
• 2013 625,000 73,556 698,556
2014 630,000 58,650 688,650
2015 650,000 41,838 691,838
2016 -2017 990,000 29,250 1,019,250
Total $ 4,085,000 $ 395,932 $ 4,480,932
In the current year, the Authority defeased certain revenue refunding bonds by placing the
proceeds of new bonds in an irrevocable trust to provide for all future debt service payments on
the old bonds. Accordingly, the trust account assets and liabilities for the defeased bonds are not
included in the Authority's financial statements. On September 30, 2010, there were no bonds
considered defeased and still outstanding.
8. FUND NET ASSETS
The Authority provides surface water to the City of La Porte, Texas (the "City ") and the Cities of
Shoreacres and Morgan's Point in order for these entities to comply with certain requirements
imposed by the Harris County Subsidence District. The City retains the rights to approximately
86% of the water capacity of the Authority with the Cities of Shoreacres and Morgan's Point
retaining the rights to the remaining 14 %. The City and the Cities of Shoreacres and Morgan's
Point have agreed to service the debt on the Authority's contract revenue bonds and to fund
operations of the Authority in relation to their capacity rights and to purchase water based on
actual consumption.
(continued)
15
8. FUND NET ASSETS (Continued)
As part of the debt service requirements, the participants are billed to build a reserve for future
debt service requirements as set forth in the contract revenue bonds of the Authority. During the
year, the Authority's billings were applied as follows:
Water supplied and operating costs (user fees) $ 929,497
Debt service billings /charges 758,532
Capital recovery billings 101,772
Total billings $ 1,789,801
9. RISK MANAGEMENT
The Authority is exposed to various risks of loss related to torts; theft of, damage to and
destruction of assets; errors and omissions; and natural disasters for which the Authority
participates (through an endorsement on the City of La Porte's contract) along with other entities
in the Texas Municipal League's Intergovernmental Risk Pool. The pool purchases commercial
insurance at group rates for participants in the pool. Neither the Authority nor the City had
significantly reduced insurance coverage or had settlements that exceeded coverage amounts for
the past three fiscal years.
10. ECONOMIC DEPENDENCY
The Authority receives all of its support from three municipalities, with the City of La Porte
being the largest contributor at approximately 86 %. In addition, the Authority contracts with the
City of La Porte to provide administrative oversight and operate the Authority's transmissions
system.
16
1
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LA PORTE AREA WATER AUTHORITY
SUPPLEMENTAL SCHEDULES INCLUDED WITHIN THIS REPORT
SEPTEMBER 30, 2010
(Schedules included are checked or explanatory notes provided for omitted schedules.)
D. Notes Required by the Water District Accounting Manual
See "Notes to Financial Statements." Pages 9 —15
E. Schedule of Services and Rates
F. Schedule of Enterprise Fund Expenses
G. Schedule of Temporary Investments
❑ H. Analysis of Taxes Levied and Receivable (No tax levy)
I. Schedule of Changes in Fixed Assets
J. Long -term Debt Service Requirements, by Year
K. Analysis of Changes in Long -term Debt
L. Statement of Revenues and Expenses, Enterprise Fund — Five Years
M. Insurance Coverage
N. Board Members, Key Personnel and Consultants
® • O. Statement of Revenues, Expenses and Changes in Fund Net Assets — Budget and Actual,
Non -GAAP Presentation
17
LA PORTE AREA WATER AUTHORITY
SCHEDULE OF SERVICES AND RATES
YEAR ENDED SEPTEMBER 30, 2010
1. Services provided by the District during the Fiscal Year:
❑ Retail Water ® Wholesale Water ❑ Drainage
❑ Retail Wastewater ❑ Wholesale Wastewater ❑ Irrigation
❑ Parks/Recreation ❑ Fire Protection ❑ Security
❑ Solid Waste /Garbage ❑ Flood Control ❑ Roads
❑ Participates in joint venture, regional system, and/or wastewater service
(other than emergency interconnect)
❑ Other (specify):
2. Total Water Consumption during the Fiscal Year (rounded to the nearest thousand):
(You may omit this information if your district does not provide water)
Gallons pumped into system: 1,415,636 ,000 Water Accountability Ratio:
(Gallons billed/Gallons pumped)
Gallons billed to customers: 1,334,132 ,000 94.2%
3. Standby Fees: (authorized only under TWC Section 49.231):
(You may omit this information if your district does not levy standby fees)
Does the District have Debt Service standby fees? Yes ❑ No EZ
If yes, Date of the most recent Commission Order:
Does the District have Operation and Maintenance standby fees? Yes ❑ No Ej
If yes, Date of the most recent Commission Order:
4. Location of District (required for first audit year or when information changes,
otherwise this information may be omitted):
County(ies) in which the District is located: Harris
Is the District located entirely within one county? Yes ® No ❑
Is the District located within a city? Entirely ❑ Partly ® Not at all ❑
(continued)
18
LA PORTE AREA WATER AUTHORITY
SCHEDULE OF SERVICES AND RATES
(Continued)
YEAR ENDED SEPTEMBER 30, 2010
City(ies) in which the District is located: Morgan's Point, Shoreacres, and La Porte
Is the District located within a city's extra territorial jurisdiction (ETJ)?
Entirely ❑ Partly ® Not at all ❑
ETJs in which the District is located: Morgan's Point. Shoreacres, and La Porte
Are Board members appointed by an office outside the District? Yes ® No ❑
If yes, by whom? La Porte City Council
19
LA PORTE AREA WATER AUTHORITY
SCHEDULE OF ENTERPRISE FUND EXPENSES
YEAR ENDED SEPTEMBER 30, 2010
PROFESSIONAL FEES
Auditing $ 6,000
Legal 145
Other 1,480
PURCHASED SERVICE FOR RESALE
Bulk water purchase 813,405
CONTRACTED SERVICES
Management/operation (primary government) 61,576
ADMINISTRATIVE EXPENSES
Supplies 14,761
Other administrative 82,390
OTHER EXPENSES
Depreciation 461,171
Total expenses $ 1,440,928
Number of persons employed by the District 0
20
LA PORTE AREA WATER AUTHORITY
SCHEDULE OF TEMPORARY INVESTMENTS
SEPTEMBER 30, 2010
Accrued
Interest Maturity Face Interest
Rate* Date Amount Receivable
Equity interest in City of
La Porte's investment pool .36% Demand $ 1,244,270 $ 265
Pool investments with the City of La Porte consist of obligations of the United States and its agencies and
investment pools in accordance with state statutes and the City of La Porte's investment policies.
* Approximate return for September 2010
1
21
LA PORTE AREA WATER AUTHORITY
SCHEDULE OF CHANGES IN CAPITAL ASSETS
YEAR ENDED SEPTEMBER 30, 2010
Retirements
Beginning and Ending
Balance Additions Adjustments Balance
Water, sewer and drainage facilities:
Capital assets, not being depreciated
Construction in progress $ 123,680 $ - $ - $ 123,680
Total capital assets, not being depreciated $ 123,680 $ - $ - $ 123,680
Capital assets, being depreciated
Water production and distribution system $ 15,312,130 $ - $ - $ 15,312,130
Less accumulated depreciation for:
Water production and distribution system ( 6,775,999) ( 461,171) - ( 7,237,170)
Total capital assets, being depreciated, net $, 8,536,131 $( 461,171 ) $ - $ 8,074,960
Investment in capital assets from:
Contributions by participants $ 8,659,811 $( 461,171) $ - $ 8,198,640
22
LA PORTE AREA WATER AUTHORITY
ANALYSIS OF CHANGES IN LONG -TERM DEBT
YEAR ENDED SEPTEMBER 30, 2010
Series
2010 Total
Interest rate 2.25% to 4.00%
Date interest payable 03/15; 09/15
Maturity dates 03/15/11 to
03/15/17
Bonds outstanding
At beginning of year $ 4,605,000 $ 4,605,000
Retirements 525,000 525,000
Refunded 4,080,000 4,080,000
Issued 4,085,000 4,085,000
Bonds outstanding
At end of year $ 4,085,000 $ 4,085,000
Interest paid $ 157,434 $ 157,434
Paying Agent/Registrar
Refunding Bonds Series 2010 The Bank of New York Mellon Trust Company, N.A.- Dallas, Texas
Contract
Revenue Refunding
Bond Authority Tax Bonds* Bonds Bonds
Amount authorized by voters $ - N/A N/A
Amount issued - - 4,085,000
Remaining to be issued $ - $ - $ _
* Includes all bonds secured with tax revenues. Bonds in this category may also be secured with other
revenues in combination with taxes.
Cash and temporary investment balances as of September 30, 2010: $ 2,505,758
Average annual debt service payment (principal and interest)
for remaining term of all debt $ 640,133
23
LA PORTE AREA WATER AUTHORITY
LONG -TERM DEBT SERVICE REQUIREMENTS BY YEARS
SEPTEMBER 30, 2010
Due During
Fiscal Year Annual Requirement for All Bond Series
Ending Total Total Total
September 30, Principal Interest Requirements
2011 $ 585,000 $ 104,488 $ 689,488
2012 605,000 88,150 693,150
2013 625,000 73,556 698,556
i.
2014 630,000 58,650 688,650
2015 650,000 41,838 691,838
2016 670,000 22,850 692,850
2017 320,000 6,400 326,400 i
$ 4,085,000 $ 395,932 $ 4,480,932
24
LA PORTE AREA WATER AUTHORITY
SCHEDULE OF REVENUES AND EXPENSES
LAST FIVE FISCAL YEARS
Amounts
2010 2009 2008 2007 2006 •
OPERATING REVENUES
User fees $ 929,497 $ 962,843 $ 985,972 $ 1,035,062 $ 1,079,126
Total governmental activities net assets 929,497 962,843 985,972 1,035,062 1,079,126
OPERATING EXPENSES
Supplies 14,761 9 46 213 42
Purchased water 813,405 818,482 745,775 700,831 1,008,765
Services and charges 151,591 96,242 85,459 80,344 81,481
Depreciation 461,171 461,465 451,689 441,913 441,913
Total operating expenses 1,440,928 1,376,198 1,282,969 1,223,301 1,532,201
OPERATING LOSS ( 511,431) ( 413,355) ( 296,997) ( 188,239) ( 453,075)
NONOPERATING REVENUES (EXPENSES)
Interest income 25,186 29,957 77,870 110,364 44,081
Interest expense ( 156,871) ( 243,859) ( 272,369) ( 299,598) ( 325,653)
Total nonoperating revenues ( 131,685) ( 213,902) ( 194,499) ( 189,234) ( 281,572)
LOSS BEFORE CONTRIBUTIONS ( 643,116) ( 627,257) ( 491,496) ( 377,473) ( 734,647)
CAPITAL CONTRIBUTIONS 860,304 860,304 860,388 847,006 858,292
NET INCOME $ 217,188 $ 233,047 $ 368,892 $ 469,533 $ 123,645
25
Percent of Total Revenues
2010 2009 2008 2007 2006
100.00% 100.00% 100.00% 100.00% 100.00%
100.00% 100.00% 100.00% 100.00% 100.00%
01.59% 00.00% 00.00% 00.02% 00.00%
87.51% 85.01% 75.64% 67.71% 93.48%
16.31% 10.00% 08.67% 07.76% 07.55%
49.62% 47.93% 45.81% 42.69% 40.95%
155.02% 142.93% 130.12% 118.19% 141.99%
( 55.02 %) ( 42.93 %) ( 30.12 %) ( 18.19 %) ( 41.99 %)
02.71% 03.11% 07.90% 04.08% 04.01%
( 16.88 %) ( 25.33 %) ( 27.62 %) ( 30.18 %) ( 34.43 %)
( 14.17 %) ( 22.22 %) ( 19.73 %) ( 26.10 %) ( 30.42 %)
( 69.19 %) ( 65.15 %) ( 49.85 %) ( 44.29 %) ( 72.41 %)
92.56% 89.35% 87.26% 81.83% 79.54%
23.37% 24.20% 37.41% 37.55% 07.13%
26
LA PORTE AREA WATER AUTHORITY
INSURANCE COVERAGE
SEPTEMBER 30, 2010
Policy
Amount of Clause
Type of Coverage From/To Coverage Insurer Name Coinsurance
Comprehensive General and Contractual Liability 10/01/09 $ - Texas Municipal None
Bodily injury and property damage: 10/01/10 League Inter -
Per occurrence 2,000,000 governmental
Aggregate 4,000,000 Risk Pool*
Deductible 5,000
Pollution Liability 10/01/09 2,000,000 Texas Municipal None
10 /01 /10 League Inter-
governmental
Risk Pool*
Errors and Omissions ** 10/01/09 Texas Municipal None
10 /01 /10 League Inter -
Per act 3,000,000 governmental
Aggregate 6,000,000 Risk Pool*
Deductible 5,000
Automobile Liability 10/01/09 Texas Municipal None
10/01/10 League Inter -
Each occurrence 1,000,000 governmental
Each person 25,000 Risk Pool*
Deductible 1,000
* *Directors are covered under the errors and omission policy.
27
LA PORTE AREA WATER AUTHORITY
BOARD MEMBERS, KEY PERSONNEL AND CONSULTANTS
SEPTEMBER 30, 2010
Authority's Mailing Address City of La Porte
Michael Dolby
604 W. Fairmont Parkway
La Porte, Texas 77571
Authority's Business Telephone Number: (281) 471 -5020
Term of Office
Appointed Expense Title at Resident
Name and Address and Expires Reimbursements Year -end of Authority
Board Members
Steve Valerius 08/31/09 President Yes
140 Hazel 08/31/11 Position 3
La Porte, Texas 77571
Randy Woodard 09/28/10 Member Yes
2601 S. Broadway 08/31/11 Position 1
La Porte, Texas 77571
David Janda 08/31/10 Secretary Yes
412 Spencer Landing West 08/31/12 Position 4
La Porte, Texas 77571
Ken Schlather 08/31/10 Vice - President Yes
9811 Catlett 08/31/12 Position 5
La Porte, Texas 77571
Dennis H. Steger 08/31/09 Member Yes
3201 Bayshore Drive 08/31/11 Position 2
La Porte, Texas 77571
Kev Administrative Personnel
Ron Bottoms General Manager Yes
Michael Dolby Finance Director,
Investment Officer
Note: No director has any business or family relationship (as defined by the Texas Water Code) with major
landowners in the Authority or with any of the Authority's consultants.
(continued)
28
LA PORTE AREA WATER AUTHORITY
BOARD MEMBERS, KEY PERSONNEL AND CONSULTANTS
(Continued)
SEPTEMBER 30, 2010
Fees and
Date Expense
Name and Address Hired Reimbursements Title
Consultants
City of La Porte, Texas 1981 $ 61,576 Management/
604 W. Fairmont Parkway Operator
La Porte, Texas 77571
Pattillo, Brown, & Hill, L.L.P. 2007 6,000 Auditor
Certified Public Accountants
P.O. Box 20725
Waco, Texas 76702 -0725
The Bank of New York
Global Corporate Trust
2001 Bryan Street, 10th Floor
Dallas, Texas 75201 1999 800 Paying Agent
29
LA PORTE AREA WATER AUTHORITY
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
WORKING CAPITAL - BUDGET AND ACTUAL - NON -GAAP PRESENTATION
YEAR ENDED SEPTEMBER 30, 2010
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES
Water revenue billing $ 1,120,997 $ 929,497 $( 191,500)
Debt billing 740,456 758,532 18,076
Capital recovery billing 86,574 101,772 15,198
Interest earnings 20,200 25,186 4,986
Total revenues 1,968,227 1,814,987 ( 153,240)
EXPENDITURES
Current:
Supplies 16,094 14,761 1,333
Services and charges 123,980 151,591 ( 27,611)
Water 834,471 813,405 21,066
Debt service 740,456 706,992 33,464
Total expenditures 1,715,001 1,686,749 28,252 •
REVENUES OVER (UNDER)
EXPENDITURES 253,226 128,238 ( 124,988)
WORKING CAPITAL, BEGINNING 2,026,743 1,901,619 ( 125,124)
WORKING CAPITAL, ENDING $ 2,279,969 $ 2,029,857 $( 250,112)
30
City of Houston
Department of Public Works and Engineering \
Combined Utility System
Impact of Senate Bill 361 on the SouthEast Water Plant
FY11 - Assumptions - Impact on FY11 Rate per 1,000 Gallons "Estimate"
In the second half of FYI 1: NRG will install the generators with the assumptions that the project will go live
on June 1, 2011. Note: Construction costs are estimates.
SouthEast Plant NRG Contract Contract Article IV "C"
Note: Only an estimate at this time 1) Initial Construction $ 570,000 Improvement/Betterment
2) Initial diesel fill -up $ 29,678 Under O &M
3) One month of Lease Payments $ 47,500
Total COH PUD NRG $ 647,178
Plant FY11 Production Volume in Thousand Gallons 28,895,833
Untreated Water O &M Contract Article IV "D"
CWA Untreated Subtotal
Trinity River & Lynchburg Initial Construction $ 600,000
Trinity River Initial diesel fill -up $ 47,485
Lynchburg Initial diesel fill -up $ 89,034 136,519
Trinity River One month of Lease Payments $ 76,000
Lynchburg One month of Lease Payments $ 142,500 218,500
Total CWA NRG $ 955,019
Plant FY11 Production Volume in Thousand Gallons 195,400,508
Combined Total of COH & CWA Direct Cost Excluding Overhead $ 1,602,197
Combined Total of COH & CWA Direct Cost WITH Overhead $ 955,019
; �;
FY12 - Assumptions - ESTIMATE ONLY
Full year FY12
SPECIAL NOTE: TO CALCULATE THE COST PER 1,000 GALLONS - THE VOLUME CASE IS THE SAME FOR BOTH
FY11 AND FY12.
SouthEast Plant NRG Contract Contract Article IV "C"
Note: Only an estimate at this time Testing 4 times /year $ 6,776
One Event diesel fill -up $ 29,678 I Under O &M
12 months of Lease Payments $ 570,000
Total COH PUD NRG $ 606,454
Plant FY11 Production Volume in Thousand Gallons 28,895,833
� • � �'3+ -^i �*eS°tc` { .+�{'Y€ f Ord Y *., p a. `�1',
Untreated Water O &M Contract Article IV "D"
CWA Untreated
Subtotal
Trinity River Testing 4 times /year $ 10,841
Lynchburg Testing 4 times /year $ 20,327 31,168
Trinity River One Event diesel fill -up $ 47,485
Lynchburg One Event diesel fill -up $ 89,034 136,519
Trinity River 12 Monthly Lease Payments $ 912,000
Lynchburg 13 Monthly Lease Payments $ 1,710,000 2,622,000
Total CWA NRG $ 2,789,687
Plant FY11 Production Volume in Thousand Gallons 195,400,508
Total CWA NRG $ 2,789,687 CWA
Combined Total of COH & CWA Direct Cost Excluding Overhead $ 3,396,141
Combined Total of COH & CWA Direct Cost WITH Overhead $ 2,789,687
C: \Documents and Settings \RobinsonJ\Local Settings \Temporary Internet Files \ Content .Outlook\2CT9SJL1 \Summary SB 361 for SEWPP.xlsxAssumptions & Rate per 1,000 GA 1/26/2011
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City of Houston
Department of Public Works and Engineering
SEWPP Cost Summary
FY11 Revised
FY07 Est. Actual FY08 Est. Actual FY09 Estimate* FY10 Preliminary* Budget
Summary
Personnel ( SEWPP) 1,593,168 1,463,503 913,990 1,286,756 1,915,395
DWO Operation 1,604,175 2,101,017 2,289,832 1,590,518 961,945
PUD / DWO / UCS support 760,072 718,311 916,973 1,127,298 _ 864,049
Supplies & Sevices - SEWPP 5,546,201 4,561,206 5,827,736 5,388,619 5,525,520
DWO Operation 1,170,559 1,476,432 1,336,273 1,283,635 947,448
PUD / DWO / UCS support 233,051 328,986 468,445 356,811 — 234,856_
Online O &M Manual
Subtotal 10,907,226 10,649,455 11,753,250 11,033,636 10,449,214
Adm Cost 600,000 616,800 627,902 629,786 636,084
Total O &M 11,507,226 11,266,255 12,381,152 11,663,423 11,085,298
Total Raw Water 45,240,188 46,914,917 39,276,613 30,857,981 29,917,610
Total Raw Water- Pasadena 41,535,198 43,211,250 36,543,559 29,671,748 28,999,427
Rate for All except Pasadena $ 0.6550 $ 0.6924 $ 0.6742 $ 0.5795 $ 0.5502
Rate for Pasadena $ 0.6346 $ 0.6720 1 $ 0.6581 $ 0.5731 1 $ 0.5453
1 1
Subtotal Direct Operation Personn=
PUD / DWO / UCS support 760,072 718,311 916,973 1,127,298 864,049
Total Personnel Cost $ 3,957,415 $ 4,282,832 $ 4,120,796 $ 4,004,572 $ 3,741,389
Total FTE 68.44 64.87 62.75 55.74 51.33
SEWPP 26.86 21.87 13.86 17.07 26.60
DWO Operation 27.04 31.40 34.73 21.11 13.36
Subtotal Direct Operation
PUD / DWO 1 UCS support
pport 14.54 11.60 14.16 17.57 11.37
F: \FMB\FMB FS\FY11 CUS revenue budget \fy11 Plant Budget\summary \
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Actual Cost summary Page 4 of 13
City of Houston
Department of Public Works and Engineering
SEWPP Cost detail
DWO Operation Cost - WQ, WM, Lab, Exe.
FY11 Revised
FY07 Est. Actual FYO8 Est. Actual FY09 Estimate* FY10 Preliminary* Budget
DWO Operation Cost (including Lab, Water Quality, Water Maintenance)
Personnel
DWO Operation 7,638,927 10,004,845 10,903,964 7,952,592 5,907,995
SE% 21% 21% 21% 20% 18.28 % /10%
Allocated Personnel to SE � a r C I ,, _: , . ,
��'cxm.t sn � ,.. -. a ' s`. �;& " � A,• �`:'l____ah £, ., %i
Services & Maintenance
DWO Operation 5,574,089 7,030,629 6,363,207 6,418,173 7,258,382
SE % 21% 21% 21% 20% 18.28 %! 10%
Allocated Su p lies & � -
t .
Services to SE �� ,' ,
a
Average Salary for Plant 59,321.91 66,914.86 65,924.27 75,359.12 72,007.33
' Calculated FTE
DWO Operation 27.04 31.40 34.73 21.11 13.36 I
* Average salary increased due to Hope, PFP, min wage from $7.25 to $10.
F: \FMB\FMB FS \FY11 CUS revenue budget \fy11 Plant Budget\summary\
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1 Personnel FTE Page5 of 13
City of Houston
Department of Public Works and Engineering
SEWPP Cost detail
PUD / DWO Management and UCS Support Allocation
FY11 Revised
FY07 Est. Actual FY08 Est. Actual FY09 Estimate* FY10 Preliminary* Budget
Total Cost
PUD Management 5,694,717 6,662,996 8,768,028 8,138,483 6,901,785
DWO- Engineering 1,409,430 1,109,286 1,560,259 2,739,234 2,028,393
Utility Customer Sery 26,298,529 28,508,769 27,969,580 28,800,609 30,505,133
Allocation Percentage
PUD Management .12= .57 *.21 .12= .57 *.21 .12= .57 *.21 .11= .57 *.20 .10 =.57 *.1828
DWO- Engineering 21% 21% 21% 20% 18.28%
0.00058881= 0.00058881=
Utility Customer Sery .57 *.001033 .57 *.001033 0.0005885 0.0005885 0.0005885
Allocated Cost to SEWPP
PUD Management 681,658 797,561 1,049,533 927,787 719,138
DWO- Engineering 295,980 232,950 327,654 547,847 370,790
Utility Customer Sery 15,485 16,786 8,231 8,475 8,977
Total allocated mgmtcost 993,123 1,047,297 1,385,418 1,484,109 1,098,905
Total Allocated to SEWPP by primes
Personnel 760,072 718,311 916,973 1,127,298 864,049
Supp & Services 233,051 328,986 468,445 356,811 234,856
Total Allocated 993,123 1,047,297 1,385,418 1,484,109 1,098,905
FTE
PUD Management 89.80 74.10 84.90 82.60 68.50
DWO- Engineering 17.10 12.10 18.00 39.70 22.00
Utility Customer Sery 336.50 327.00 362.00 359.20 365.20
Allocated FTE to SEWPP
PUD Management 10.75 8.87 10.16 9.42 7.14
DWO- Engineering 3.59 2.54 3.78 7.94 4.02
Utility Customer Sery 0.20 0.19 0.21 0.21 0.21
Total 14.54 11.60 14.16 17.57 11.37
F:\FMB\FMB FS\FY11 CUS revenue budget \fy11 Plant Budget\summary\
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City of Houston
Department of Public Works and Engineering
SEWPP Cost detail
Rate Detail
FY11 Revised
FY07 Est Actual FY08 Est. Actual FY09 Estimate* FY10 Preliminary* Budget
Raw water (TG) 186,067,424 185,901,333 174,168,714 188,166,528 195,400,508
SE Production (TG) 29,066,850 26,625,170 28,646,700 29,058,990 28,895,833
CO -Part taken (TG)-all
except Pasadena 10,510,878 11,327,753 12,093,433 11,473,778 14,454,000
CO -Part taken (TG)-
Pasadena 5,649,264 5,605,120 5,831,119 6,619,477 7,446,000
Co- parts' % 56% 64% 63% 62% 76%
CWA O&M 21,024,567 22,707,943 21,413,515 23,104,826 23,916,414
CWA Debt Services 24,215,620 24,206,974 17,863,099 7,753,155 6,001,196
CWA Debt Services -
Pasadena 20,510,630 20,503,307 15,130,045 6,566,922 5,083,013
Rate -All except Pasadena
Raw water rate 0.2431 0.2524 0.2255 0.1640 0.1531
O &M 0.3959 0.4231 0.4322 0.4014 0.3836
0.6390 0.6755 0.6577 0.5654 0.5367
w /cont 2.5% 0.6550 0.6924 0.6742 0.5795 0.5502
Rate - Pasadena
Raw water rate 0.2232 0.2324 0.2098 0.1577 0.1484
O &M 0.3959 0.4231 0.4322 0.4014 0.3836
0.6191 0.6556 0.6420 0.5591 0.5320
w /cont 2.5% 0.6346 0.6720 0.6581 0.5731 0.5453
F: \FMB \FMB FS\FY11 CUS revenue budget\fy11 Plant Budget\summary\
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City of Houston
Department of Public Works and Engineering
SEWPP Cost detail
Estimated Total True -up
FY10 FY11 Revised
FY07 Est. Actual FY08 Est. Actual FY09 Estimate* Preliminary* Budget
Estimate $ for True -up
Total for All except Pasadena 6,884,653 7,843,283 8,152,830 6,649,055 7,951,973
Total for Pasadena 3,584,982 3,766,498 3,837,280 3,793,622 4,060,608
Total CWA 96" line Co -part 1,206,047 1,205,170 1,205,116 1,203,934 1,444,114
Subtotal 11,675,682 12,814,951 13,195,225 11,646,611 13,456,695
Total Paid 9,488,934 9,712,542 9,848,227 9,850,475
Amount due to COH 2,186,748 3,102,409 3,346,998 1,796,136 13,456,695
F: \FMB \FMB FS \FY11 CUS revenue budget \fy11 Plant Budget\summary\
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4 est total trueup Page 8 of 13
City of Houston
Department of Public Works and Engineering
SEWPP Cost detail
FY09 Personnel
Fund Dept Job Description Position
8300 2000 ADMINISTRATIVE ASSISTANT 1.00
8300 2000 ENVIRONMENTAL INVESTIGATOR I 1.00
8300 2000 FACILITIES TECHNICIAN I 1.00
8300 2000 FACILITIES TECHNICIAN I 1.00
8300 2000 FACILITIES TECHNICIAN I 1.00
8300 2000 MAINTENANCE SUPERVISOR 1.00
8300 2000 PLANT OPERATOR 1.00
8300 2000 PLANT OPERATOR SUPERVISOR 1.00
8300 2000 PROJECT TECHNICIAN IV 1.00
8300 2000 PUBLIC WORKS MAINTENANCE 1.00
MANAGER
8300 2000 PUBLIC WORKS OPERATIONS SECTION 1.00
CHIEF
8300 2000 SENIOR UTILITY MECHANIC 1.00
8300 2000 TECHNICAL HARDWARE ANALYST II 1.00
8300 2000 TECHNICAL HARDWARE ANALYST II 1.00
8300 2000 TECHNICAL HARDWARE ANALYST III 1.00
8300 2000 UTILITY WORKER 1.00
Total 16.00
F: \FMB \FMB FS \FY11 CUS revenue budget \fy11 Plant Budget\summary\
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5 fy09 personnel Page 9 of 13
City of Houston
Department of Public Works and Engineering
SEWPP Cost detail
FY10 Personnel
Fund Dept Title Position
8300 2000 ADMINISTRATIVE ASSISTANT 1.00
8300 2000 ENVIRONMENTAL INVESTIGATOR I 1.00
8300 2000 FACILITIES TECHNICIAN I 1.00
8300 2000 FACILITIES TECHNICIAN I 1.00
8300 2000 FACILITIES TECHNICIAN I 1.00
8300 2000 MAINTENANCE SUPERVISOR 1.00
8300 2000 PLANT OPERATOR 1.00
8300 2000 PLANT OPERATOR SUPERVISOR 1.00
8300 2000 PROJECT MANAGER 1.00
8300 2000 PUBLIC WORKS MAINTENANCE MANAGER 1.00
2000 PUBLIC WORKS OPERATIONS SECTION CHIEF
8300 1.00
8300 2000 PWE OPERATION MANAGER 1.00
8300 2000 SENIOR UTILITY MECHANIC 1.00
8300 2000 SR PLANT OPERATOR 1.00
8300 2000 SR PLANT OPERATOR 1.00
8300 2000 TECHNICAL HARDWARE ANALYST II 1.00
8300 2000 TECHNICAL HARDWARE ANALYST II 1.00
8300 2000 TECHNICAL HARDWARE ANALYST III 1.00
8300 2000 UTILITY WORKER 1.00
8300 2000 UTILITY WORKER 1.00
20.00
F: \FMB \FMB FS\FY11 CUS revenue budget\fy11 Plant Budget\summary\
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6 fy10 budget personnel Page 10 of 13
City of Houston
Department of Public Works and Engineering
SEWPP Cost detail
FY11 Budgeted Personnel
Fund Dept Job Description Position Description
8300 2000 ADMINISTRATIVE ASSISTANT 1.0 FY10 in SE Direct
8300 2000 ENVIRONMENTAL INVESTIGATOR I 1.0 FY10 in SE Direct
8300 2000 FACILITIES TECHNICIAN I 1.0 FY10 in SE Direct
8300 2000 FACILITIES TECHNICIAN 1 1.0 FY10 in SE Direct
8300 2000 FACILITIES TECHNICIAN I 1.0 FY11 New
8300 2000 FACILITIES TECHNICIAN I 1.0 FY11 New
8300 2000 FACILITIES TECHNICIAN I 1.0 FY11 New
8300 2000 MAINTENANCE MECHANIC II 1.0 FY11 New
8300 2000 MAINTENANCE MECHANIC 11 1.0 FY11 New
8300 2000 MAINTENANCE MECHANIC 111 1.0 FY10 in SE Direct
8300 2000 MAINTENANCE SUPERVISOR 1.0 FY10 in SE Direct
8300 2000 MANAGING ENGINEER 1.0 FY11 New
8300 2000 P. W. MAINT SECTION CHIEF 1.0 FY10 indirect
8300 2000 P. W. MAINTENANCE MANAGER 1.0 FY10 indirect
8300 2000 P. W. OPERATIONS MANAGER 1.0 FY10 in SE Direct
8300 2000 P. W. OPERATIONS SECTION CHIEF 1.0 FY10 in SE Direct
8300 2000 PLANT OPERATOR 1.0 FY10 in SE Direct
8300 2000 PLANT OPERATOR SUPERVISOR 1.0 FY10 in SE Direct
8300 2000 PROJECT MANAGER 1.0 FY10 indirect
8300 2000 SENIOR PLANT OPERATOR 1.0 FY10 in SE Direct
8300 2000 SENIOR PLANT OPERATOR 1.0 FY10 in SE Direct
8300 2000 SENIOR PLANT OPERATOR 1.0 FY10 in SE Direct
8300 2000 SENIOR UTILITY MECHANIC 1.0 FY10 in SE Direct
•
8300 2000 TECHNICAL HARDWARE ANALYST II 1.0 FY10 in SE Direct
8300 2000 TECHNICAL HARDWARE ANALYST II 1.0 FY10 in SE Direct
8300 2000 TECHNICAL HARDWARE ANALYST II 1.0 FY11 New
8300 2000 TECHNICAL HARDWARE ANALYST III 1.0 FY10 in SE Direct
8300 2000 TECHNICAL HARDWARE ANALYST III 1.0 FY11 New
8300 2000 UTILITY WORKER 1.0 FY10 in SE Direct
8300 2000 UTILITY WORKER 1.0 FY11 New
Total 30.0
F:\FMB \FMB FS\FY11 CUS revenue budget\fyl 1 Plant Budget\summary\
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7 fy11 budget personnel Page 11 of 13
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City of Houston
Department of Public Works and Engineering
SEWPP Budget submitted to Co -Parts
FY11 Budget
FY07 True -up FY08 True -up FY09 Budget FY10 Budget provided
Personnel $ 1,593,168 $ 1,463,503 $ 1,186,122 $ 996,984 $ 1,915,404
Supplies & Sevices $ 5,546,201 $ 4,561,206 $ 6,264,822 $ 7,155,238 $ 8,524,198
Subtotal $ 7,139,369 $ 6,024,709 $ 7,450,944 $ 8,152,222 $ 10,439,602
Adm Cost $ 600,000 $ 616,800 $ 627,902 $ 733,700 $ 601,800
Total O&M $ 7,739,369 $ 6,641,509 $ 8,078,846 $ 8,885,922 $ 11,041,402
Total Raw Water $ 45,240,188 $ 46,914,917 $ 34,948,849 $ 31,313,046 $ 29,917,610
Total Raw Water- Pasadena $ 41,535,198 $ 43,211,250 $ 32,215,795 $ 30,126,814 $ 28,999,427
Rate for All except Pasadena $ 0.5221 $ 0.5144 $ 0.4870 $ 0.4934 $ 0.5486
Rate for Pasadena $ 0.5017 $ 0.4939 $ 0.4720 $ 0.4870 $ 0.5438
F :\FMB \FMB FS \FY11 CUS revenue budget \fy11 Plant Budget \summary\
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budget rate submitted Page 13 of 13