Tillamook County PUBLIC WORKS DEPARTMENT Department of Solid Waste Waste Prevention and Recycling

Transcription

1 PUBLIC WORKS DEPARTMENT Department of Solid Waste Waste Prevention and Recycling 503 Marolf Loop Road Tillamook, Oregon PH (503) FAX (503) Land of Cheese, Trees and Ocean Breeze TILLAMOOK COUNTY Solid Waste Advisory Committee Meeting Tuesday, March 8, :00 pm - 5:00 pm Port of Tillamook Bay, Conference Room, 4000 Blimp Blvd., Tillamook 1. Call to Order, Welcome and Introductions 3:00 3:05 2. Approval of Minutes for February 9, :05 3:10 ACTION 3. Results of Audit (Agreed Upon Procedure review) on Transfer Stations 3:10 3:20 4. Discussion of Budget FY :20 4:00 ACTION 5. Changes in Acceptance Fees 4:00 4:10 ACTION 6. Changes in Opening Hours at PCTS 4:10 4:30 ACTION 7. Public Comment 4:30 4:40 8. Adjourn Reduce Reuse Recycle AN EQUAL OPPORTUNITY EMPLOYER p.1

2 PUBLIC WORKS DEPARTMENT Department of Solid Waste Waste Prevention and Recycling 503 Marolf Loop Road Tillamook, Oregon PH (503) FAX (503) Land of Cheese, Trees and Ocean Breeze TILLAMOOK COUNTY Solid Waste Advisory Committee Meeting Minutes DATE: February 9, 2016 PLACE: Tillamook County Commissioner s Conference Room B MEMBERS PRESENT: Ken Henson (new), Linda Kozlowski, Tom Jayred, Dave Larmouth, Robert Poppe, Susan Walsh and Clyde Zeller MEMBERS ABSENT: Sarah Beaubien (new) and Jack Lorette STAFF PRESENT: David McCall (SW Program Manager) and Sue Owens (Recorder) GUESTS PRESENT: Karen Reddick-Yurka and Sandy Carbaugh AGENDA ITEM 1: CALL TO ORDER AND WELCOME AND INTRODUCTIONS: Chairperson Kozlowski called the meeting to order at 3:08 with a quorum present. Introductions were made. AGENDA ITEM 2: APPROVAL OF MINUTES: The minutes of January 12, 2016 were presented. Zeller noted that he and Ms. Owens had discussed some minor typos prior to the meeting; otherwise, no changes were requested. On approval of a motion made by Zeller, and seconded by Jayred, it was agreed to accept the meeting minutes as presented. AGENDA ITEM 3: MEETINGS FOR 2016: McCall presented proposed meeting dates for 2016 as included in the SWAC pack. Noting there were no meetings scheduled for the months of June, August, October and December. All meetings are to be at the POTB Conference room unless otherwise notified. A discussion followed and it was agreed to make the following changes: Move the Review Rate Adjustment Requests from April to May; and hold a meeting June 14 with no meeting in July instead. The new schedule is as follows: January 12 (Year in Review, Recognition Ceremony) February 9 (Budget Update) March 8 (Review Solid Waste budget, Acceptance Fee recommendations) April 12 (Election of new Chair (eff. 7/1) Reduce Reuse Recycle AN EQUAL OPPORTUNITY EMPLOYER p.2

3 May 10 - (Review Rate Adjustment Requests) June 14 July no meeting August no meeting September 13 October no meeting November 8 December no meeting On approval of a motion made by Poppe, and seconded by Zeller, it was agreed to accept the meeting schedule as edited. AGENDA ITEM 4: SOLID WASTE BUDGET REVIEW: McCall presented the first six month budget actuals for review following processes used in the past. He stated that the opening balance was close to what had been predicted and on budget. He explained the post-closure reserve was due to DEQ requirements relating to the closed landfill. He also explained the sinking fund was a reserve for capital expenditures and that he hopes to add funds to it as able. There was a discussion about the Active Fund (pg. 7) and it was noted that this fund is consistently off on the beginning balance, but McCall stated it is better than it has been in the past. McCall explained some issues of concern at the Tillamook Transfer Station as a result of the excessive rain in December. There is some ground slippage that could pose a threat to the leachate pumping and irrigation system. A lengthy discussion followed. McCall states the estimated cost is $10-15 thousand dollars and is not likely to be eligible for FEMA funds. In summary, McCall stated we have followed the budget well. AGENDA ITEM 5: BENCHMARK COMMITTEE REPORT: This item was inadvertently skipped and moved to follow Item 7. AGENDA ITEM 6: CITY SANITARY SERVICE SURVEY: Poppe shared the results of the survey CSS had done in September of He elaborated on the process and the differences between the 2014, primarily in the number of questions on the survey. He stated that they plan to use the same survey in 2016 that was used in There was a lot of positive feedback on the information gleaned from the survey. AGENDA ITEM 7: TRANSFER STATION REPORTS: MTS: Ms. Reddick-Yurka stated that she did not have much to report other than they were stockpiling plastics as they wait for an improved market. TTS: In the absence of Mr. Averill, McCall noted that TTS had seen an increase of garbage assumedly as a result of the December storm damage. Zeller noted that he noticed TTS was now accepting plastic films and felt that perhaps the signage and location for plastic films could be improved. McCall shared that the HHW event Feb. 6 was very busy with 103 vehicles. He felt much of it was due to the December storm. McCall also stated there was a new law requiring asbestos surveys/inspections to be done by a certified asbestos inspector on all residential building demolitions. He shared that due to a Reduce Reuse Recycle AN EQUAL OPPORTUNITY EMPLOYER p.3

4 shortage of these certified personnel, Mr. Averill and Kim, one of his employees, have now become certified. PCTS: McCall reported that the first month had been a learning experience. Nothing ordered for operations had arrived on time and he expressed appreciation to NVSS and Averill s for the assistance they had offered during this time. McCall stated that 10 tons of refuse had been disposed of in January. Ms. Carbaugh noted that NVSS had not seen a change in their services since the change of management either. He added that the new attendant, Sean Haylett was working out well. McCall noted that there had been 190 responses to the survey done regarding PCTS. AGENDA ITEM 5: BENCHMARK COMMITTEE REPORT: Chairperson Kozlowski gave a brief background of the transfer station trial explaining that for the past two years, they have had a trial with the two satellite transfer stations to get a better understanding of the balance of costs for garbage between the different stations. They hoped to determine a consistent pricing between the three stations as well as a consistent way to price (weight vs volume). The committee consists of Ms. Carbaugh, Poppe, Larmouth, Jayred, Walsh, Ms. Reddick-Yurka, McCall and Mr. Averill. They have recommended that the trial program should be moved to permanent status and are bringing the formal proposal to SWAC for approval. McCall elaborated that the same practices and reporting requirements would pertain to PCTS as well, minus the management fee. It was noted that the reasons the trial ensued to begin with was to: 1) reduce the amount of money the operators were losing; 2) keep the garbage in their respective neighborhoods; and 3) equalize the self-haul disposal rates throughout the county. Ms. Reddick-Yurka elaborated that even though the proposal is that the trial become permanent, it would allow provision to continue working on the fee structure with the goal of making them meet the cost of operations. The following motion was made by Walsh and seconded by Poppe. The Benchmark committee recommends the program move from trial to permanent and to utilize the same rate structure that they do now with the understanding that the rates would be evaluated each year. Larmouth voted against due to confusion of the motion. Motion passed (6/1) A lengthy discussion of the motion wording followed and it was agreed that the earlier motion had been moved and accepted and thus considered settled. AGENDA ITEM 8: VISIONING PROCESS UPDATE: Chair Kozlowski explained there are three committees: 1) Transfer Stations; 2) Marketing; and, 3) Finance. The goals of these committees are to look to the future and work together to move toward those goals. McCall shared he is in the process of setting meetings for the Finance and Transfer Stations and Chair Kozlowski stated that the Marketing committee can t move forward until the other two have laid the groundwork. AGENDA ITEM 9: RECYCLING COMMITTEE PROJECTS: Chair Kozlowski explained that the Recycling committee has $30,000. Half of that ($15,000) to do specific projects such as funding the Home and Garden Show, advertising, etc., and half ($15,000) supporting projects such as the Master Recycler program, and the Manzanita beach Reduce Reuse Recycle AN EQUAL OPPORTUNITY EMPLOYER p.4

5 project. There is $9,900 left and the committee would like to recommend these funds be used to develop a mobile recycling service. This trailer would provide services for county-wide events and be staffed by a temp and preferably a Master Recycler as volunteer promotional support. It is their goal that a Master Recycler would coordinate this program. McCall clarified that the staff person would be hired through a temp agency and not be a county employee. AGENDA ITEM 10: REQUESTS FOR INCLUSION IN FORMULATING NEXT BUDGET: Chair Kozlowski noted there were two requests for inclusion in the next budget those being: the recycling committee s request of increasing the $15,000 for new projects to $20,000 for a total of $35,000. The second is the visioning committee is requesting funds for consulting fees for the Finance and Marketing committees. There is no amount connected to the Finance consulting fee at this point, but the Marketing would be a two-phase action at a cost of $40,000 over two years. It was asked where this money would come from. McCall stated it s only a request to be considered for inclusion at this point. AGENDA ITEM 11: PUBLIC COMMENT: Zeller asked about disaster debris planning. McCall noted that he has been very busy and has been unable to devote much attention to this subject. Ms. Carbaugh stated the haulers have offered to assist with this project in the past and they are still available if needed. Jayred requested that for future meetings, that draft motions be included in the agenda to save confusion and time. AGENDA ITEM 12: ADJOURN: Meeting adjourned at 5:11 pm. The next meeting will be March 8, 2016 at the POTB Conference Room. Minutes submitted by Sue Owens Reduce Reuse Recycle AN EQUAL OPPORTUNITY EMPLOYER p.5

6 INDEPENDENT ACCOUNTANT S REPORT ON APPLYING AGREED-UPON PROCEDURES We have performed the procedures enumerated below, which were agreed to by SOLID WASTE SERVICE DISTRICT (SWSD), solely to assist you with respect to the accounting records of SWSD as of 9 months ended March 31, SWSD s management is responsible for the company s accounting records. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of those parties specified in the report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. Our procedures and findings are as follows: 1) Read the agreements with CARTM and Nestucca Valley Sanitary Service for the operation of the Manzanita and Pacific City Transfer Station, respectively. CARTM: The agreement between SWSD and CARTM is reasonable and does not pose any concerns. PCTS: The agreement between SWSD and PCTS is reasonable and does not pose any concerns. 2) Obtain the September 30, 2014, December 31, 2014 and March 31, 2015 reports filed with the Solid Waste Service District by CARTM and Nestucca Valley Sanitary Service on the operation of the respective transfer station. Both franchisees reports follow the specified guidelines in their respective agreements. CARTM has some minor discrepancies between the quarterly figures presented on the year-to-date summary and the individual quarterly county revenue report. PCTS s quarterly summary report is not presented in a county approved format. Per discussion with David McCall, SWSD program manager, the format will be accepted. 3) Obtain from CARTM and Nestucca Valley Sanitation Service detail of costs reported for the 9 months ended March 31, 2015 to the Solid Waste Service District and perform the Following. a) For direct costs select sample of items and inspect supporting documentation. CARTM: CARTM was unable to provide supporting documentation for four invoices that were pulled from their cost detail. Three were payroll related items where the paystub did not support the amount on the cots detail. The fourth is an overhead expense that did not have documentation. PCTS: PCTS was able to provide supporting documentation for all costs that were requested in the cost sample. Because of the size of the business some costs were allocations from NVSS and were traced back to NVSS general journal entry. b) For allocated costs obtain a detail of the total costs and the allocation methodology used to determine the amounts reported. CARTM: CARTM had a very specific allocation methodology to distribute its costs across its six programs. Based on procedures performed, CARTM s allocation methodology is reasonable and does not violate its agreement with SWSD. PCTS: PCTS is a small operation and has a basic allocation methodology between PCTS and NVSS. Based on procedures performed, PCTS s allocation methodology is reasonable and does not violate its agreement with SWSD p.6

7 c) Determine if any direct or allocated costs reported are not allowed under the agreements. Upon a scan of direct and allocated costs of both CARTM and PCTS it appears that neither company has any direct or allocated costs that are not allowable under the agreements. 4) Agree tipping revenue amounts remitted to the Solid Waste Service District for the 9 months ended March 31, CARTM: CARTM and SWSD are reporting two different amounts for revenue deposited by CARTM and received by SWSD. CARTM reports deposited $12, more than SWSD is reporting it has received. The differences were reconciled to amounts reported as received on the County detail general ledger for the year ended June 30, PCTS: PCTS and SWSD revenue amounts agree with each other. 5) Agree the management fee revenue to the paid by the Solid Waste Service District for the 9 months ended March 31, It appears there is a confusion among the franchisees of what management fee revenue is comprised of. Per David McCall, the management fee is the fixed monthly fee that is paid by SWSD. The agreements use the term "monthly fee for operation". The monthly fee for operation is set forth in the agreements and an amount not to exceed $87,000 for CARTM and $19,500 for PCTS. The CARTM agreement additionally sets forth a materials handling fee of $16 per ton for collection, storage and loading of yard debris and conforming asphalt roofing materials. The PCTS agreement additionally sets forth a recycling support incentive of $16 per ton of recyclable materials delivered to an authorized recycling facility. To avoid confusion we recommend that all parties use the terms as embodied in the agreements. CARTM: CARTM reported management fees as the fixed monthly fee as well as the material handling fee. These amounts were able to be reconciled with payments made by SWSD. The only discrepancies between the two reports were date difference. CARTM recognizes revenue at 1/1/2015 for wood and asphalt hauling that SWSD doesn t report as being paid until 3/17/2015. Also CARTM recognizes revenue at 3/20/2015 that SWSD doesn t report as being paid until 5/11/2015. PCTS: For PCTS only the monthly fixed fee that SWSD was matched and tonnage hauling fee was ignored. SWSD pays PCTS $1, per month for its operations as reflected by PCTS transaction detail. We were not engaged to, and did not, conduct an audit, the objective of which would be the expression of an opinion on the accounting records. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the information and use of the Solid Waste Service District and is not intended to be and should not be used by anyone other than those specified parties. Boldt Calisle & Smith Boldt, Carlisle & Smith, LLC Salem, Oregon February 25, p.7

8 Statement of Budget Fund: 410 Solid Waste Fiscal Year July 1, June 30, 2017 Revenues FY FY FY Funding FY FY FY FY Actual Actual Adopted Acct No Source Code Description Requested Proposed Approved Adopted Department Revenues Federal Grants State Grants DEQ Household Hazardous Waste 0 RHC Local/Community Funding 0 RHC 1,602,204 1,887,429 1,860, Solid Waste Fees 2,060,000 Transf Stations 234, , , Service Charges 235,000 Admin 10,910 6,426 7, Miscellaneous 13,750 Admin , Interest 1,000 Admin 1,848,138 2,128,310 2,093,950 Total Operating Revenue 2,309, , , , Beginning Balance 75,000 Admin 199, , ,000 Total Other Funding Sources 75, ,048,048 2,368,222 2,213,950 Total Revenue 2,384, Revised 410SolidWaste.xls 3/2/20166:09 PM p.8

9 Statement of Budget Fund: 410 Solid Waste Fiscal Year July 1, June 30, 2017 Dept: Admin Expense FY FY FY FY FY FY FY Actual Actual Adopted Acct No Description FTE Requested Proposed Approved Adopted Expenditures 56,657 60,412 64, Management/Supervisory , , Professional/Technical , , Administrative/Clerical Skilled, Service & Maintenance ,300 29,148 13,773 16, Part-time Temporary , Overtime Out of Class Pay Leave Buyout 2, Total Full-time Equivalent ,805 99, ,600 Total Salaries 138, ,309 7,081 8, Employer's FICA 11,200 1,031 1,099 2, Workers Compensation 3,700 24,582 41,473 41, Health Insurance 28,300 11,198 16,149 21, Retirement 36,000 1,200 2,220 2, VEBA 3, Uniform Allowance , , ,600 Total Personal Services 222, Office Supplies Non-Capital Equipment , Computer Software & Licensing 1,000 2, , Fuel 3, Uniforms & Safety Supplies , Printing & Advertising 1, Books & Publications Postage & Shipping , Telephone 1, ,495 1, Memberships & Dues 1,500 2,912 3,874 4, Travel/Training/Mileage 4,000 5,984 8,506 12, Professional Svcs 17, ,000 5, Contracted Services 45, , Legal 3,000 2, R&M/Vehicles , R&M/Equipment 2, Misc Materials & Services ,000 48,000 65, Indirect Cost Allocation 66,000 3,865 4,610 5, Intercounty/Insurance 6,000 30,000 30,000 30, Intercounty/Road Admin 30, Intercounty/IS Support 1,000 91, , ,200 Total Materials & Services 184, , , Computers/Office Equipment 1, , Vehicles 0 1, ,250 Total Capital Outlay 1, Transfer to SW Sinking 50, , , , Transfer to Post Closure Reserve 100, , , ,000 Total Transfers Out 150, , ,730 12, Unappropriated Ending Fund Bal 12, , ,730 12,000 Total Unappr Ending Fund Bal 12, , , ,050 Total Expenditures 569, Current OMB Uniform Guidance Indirect Cost Allocation $66,764 Charged - $66,000 Revised 410SolidWaste.xls 3/2/20166:09 PM p.9

10 Statement of Budget Fund: 410 Solid Waste Fiscal Year July 1, June 30, 2017 Dept: Transfer Stations Expense FY FY FY FY FY FY FY Actual Actual Adopted Acct No Description Requested Proposed Approved Adopted Expenditures Total Salaries Total Personal Services Operating Supplies 250 1,413 1,412 2, Computer Software & Licensing 2, Network Fees Bank Fees 100 1,272,451 1,557,568 1,454, Contracted Services 1,520,000 10,737 13,043 10, Monitoring 10,000 15,391 12,577 33, R&M/Buildings & Grounds 23,000 3,520 4,744 4, Permit Fees 4, Misc Materials & Services 0 0 1,071 5, Intercounty/Work Crew 5,000 1,304,200 1,591,118 1,508,700 Total Materials & Services 1,564, ,437 24, Tillamook T.S Manzanita T.S Pacific City T.S. 0 11,437 24,448 0 Total Capital Outlay ,315,637 1,615,566 1,508,700 Total Expenditures 1,564, Revised 410SolidWaste.xls 3/2/20166:09 PM p.10

11 Statement of Budget Fund: 410 Solid Waste Fiscal Year July 1, June 30, 2017 Dept: Closed Landfill Expense FY FY FY FY FY FY FY Actual Actual Adopted Acct No Description FTE Requested Proposed Approved Adopted Expenditures Total Salaries Total Personal Services , Telephone Contracted Services ,896 86,560 84, Monitoring 76,000 2,700 2,917 2, Utilities 2,500 2,825 15,198 8, R&M/Buildings & Grounds 8,000 11,388 9,922 10, R&M/Equipment 10, Permit Fees Misc Materials & Services 0 1,288 1,537 1, Intercounty/Insurance 1,600 3, , Intercounty/Work Crew 2,500 80, , ,800 Total Materials & Services 102, , Machinery/Equipment , Buildings/Improvements 30, ,468 30,000 Total Capital Outlay 30, , Operating Contingency 2, ,600 Total Contingency 2, , , ,400 Total Expenditures 134, Revised 410SolidWaste.xls 3/2/20166:09 PM p.11

12 Statement of Budget Fund: 410 Solid Waste Fiscal Year July 1, June 30, 2017 Dept: RHC Expense FY FY FY FY FY FY FY Actual Actual Adopted Acct No Description FTE Requested Proposed Approved Adopted Expenditures Total Salaries Total Personal Services Telephone Travel & Mileage Utilities 600 2, , R&M/Building & Grounds 1, , Code Enforcement Program 5,000 55,462 68,882 70, Hazardous Waste Program 70,000 23,517 17,709 30, Recycling-Promotion 35,000 1,950 6,816 3, No-Charge Disposal 3, Intercounty/Work Crew Intercounty/Code Enforcement 0 83,142 95, ,800 Total Materials & Services 115, Computers/Office Equipment Buildings 0 6, Machinery & Equipment 0 6, Total Capital Outlay ,298 95, ,800 Total Expenditures 115, Revised 410SolidWaste.xls 3/2/20166:09 PM p.12

13 Statement of Budget Fund: 410 Solid Waste Fiscal Year July 1, June 30, 2017 Summary FY FY FY FY FY FY FY Actual Actual Adopted Description Requested Proposed Approved Adopted 130, , ,600 Total Personal Services 222, ,559,281 1,904,725 1,868,500 Total Materials & Services 1,967, ,730 33,916 41,250 Total Capital Outlay 31, , , ,000 Total Transfers Out 150, ,600 Total Contingency 2, , ,730 12,000 Total Unappr Ending Fund Balance 12, ,048,048 2,368,222 2,213,950 Solid Waste Fund Totals 2,384, Total FTE Revised 410SolidWaste.xls 3/2/20166:09 PM p.13

14 Statement of Budget Fund: 420 Solid Waste Sinking Fiscal Year July 1, June 30, 2017 Revenues FY FY FY Funding FY FY FY FY Actual Actual Adopted Acct No Source Code Description Requested Proposed Approved Adopted Department Revenues 2,300 2,440 2, Interest 2,000 2,300 2,440 2,500 Total Operating Revenue 2, , , , Beginning Balance 470, Transfer from Solid Waste 50, , , ,000 Total Other Funding Sources 520, , , ,500 Total Revenue 522, SWSinking.xls 3/2/20164:24 PM p.14

15 Statement of Budget Fund: 420 Solid Waste Sinking Fiscal Year July 1, June 30, 2017 Dept: Solid Waste Sinking Expenditures FY FY FY FY FY FY FY Actual Actual Adopted Acct No Description Requested Proposed Approved Adopted Expenditures Non-Capital Equipment Consultant Engineering Total Materials & Services Furniture/Fixtures Computers/Office Equipment Machinery/Equipment Water Line Transfer Stations Capital Projects Total Capital Outlay Transfer to General Fund Transfer to Road Fund** Total Transfers Out , Contingency 272, ,000 Total Contingency 272, , , , Unappropriated Ending Fund Balance 250, , , ,500 Total Unappr Ending Fund Balance 250, , , ,500 Total Expenditures 522, Current OMB A-87 Indirect Cost Allocation $0 Charged $0 420SWSinking.xls 3/2/20164:24 PM p.15

16 Statement of Budget Fund: 420 Solid Waste Sinking Fiscal Year July 1, June 30, 2017 Summary FY FY FY FY FY FY FY Actual Actual Adopted Description Requested Proposed Approved Adopted Total Personal Services Total Materials & Services Total Capital Outlay Total Transfers Out ,000 Total Contingency 272, , , ,500 Total Unappr Ending Fund Balance 250, , , ,500 SW Sinking Fund Totals 522, SWSinking.xls 3/2/20164:24 PM p.16

17 Statement of Budget Fund: 430 Solid Waste Post Closure Reserve Fiscal Year July 1, June 30, 2017 Revenues FY FY FY Funding FY FY FY FY Actual Actual Adopted Acct No Source Code Description Requested Proposed Approved Adopted Department Revenues 1,514 1,969 2, Interest 2,000 1,514 1,969 2,000 Total Operating Revenue 2, , , , Beginning Balance 699, , , , Transfer from Solid Waste 100, , , ,000 Total Other Funding Sources 799, , , ,000 Total Revenue 801, SWReserve.xls 3/2/20164:21 PM p.17

18 Statement of Budget Fund: 430 SW Post Closure Reserve Fiscal Year July 1, June 30, 2017 Dept: SW Post Closure Reserve Expenditures FY FY FY FY FY FY FY Actual Actual Adopted Acct No Description Requested Proposed Approved Adopted Expenditures Total Materials & Services Total Capital Outlay Total Transfers Out Contingency Total Contingency , , , Unappropriated Ending Fund Balance 699, , , ,000 Total Unappr Ending Fund Balance 699, , , ,000 Total Expenditures 699, SWReserve.xls 3/2/20164:21 PM p.18

19 Statement of Budget Fund: 430 SW Post Closure Reserve Fiscal Year July 1, June 30, 2017 Summary FY FY FY FY FY FY FY Actual Actual Adopted Description Requested Proposed Approved Adopted Total Personal Services Total Materials & Services Total Capital Outlay Total Transfers Out Total Contingency , , ,000 Total Unappr Ending Fund Balance 699, , , ,000 SW Post Closure Res Fund Totals 699, SWReserve.xls 3/2/20164:21 PM p.19