SANITARY SEWER FUND PUBLIC WORKS

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2 Actual Actual Budget Estimate Budget Beginning Net Position $ 1,556,256 $ 2,133,912 $ 3,537,945 $ 3,537,945 $ 3,333,823 Operating Revenue 5,758,183 6,475,486 6,751,246 6,681,766 6,951,774 Operating Expenses (4,665,374) (4,700,246) (6,432,862) (6,439,851) (6,382,947) Total Operating Income (Loss) 1,092,809 1,775, , , ,827 Non-Operating Revenue ,833 1,000 3,000 4,500 Non-Operating Expenses (515,781) (547,040) (527,285) (449,037) (417,518) Total Non-Operating Rev. (Expenses) (515,153) (371,207) (526,285) (446,037) (413,018) Change in Net Position 577,656 1,404,033 (207,901) (204,122) 155,809 Ending Net Position 2,133,912 3,537,945 3,330,044 3,333,823 3,489,632 Net Investment in Capital Assets - (113,184) (150,000) (150,000) (2,070,000) Ending Unrestricted Net Position $ 2,133,912 $ 3,424,761 $ 3,180,044 $ 3,183,823 $ 1,419,632 PROGRAM OVERVIEW In 1950, the Township entered into a long-term agreement with Allegheny County Sanitary Authority (ALCOSAN) for sewage treatment and disposal service to all parts of the Township. Interceptor or trunk sewers and pumping stations have been constructed in the Township to provide a complete sanitary sewer system to over 98% of the community. Construction of the system was originally financed through the Upper St. Clair Municipal Authority. The Township maintains approximately 66 linear miles of the public sewer system and 4,181 sanitary sewer manholes within that system. The number of linear miles that have been rehabilitated during the five years is as follows: Projected Miles 0.16 Miles 0.80 Miles 0.94 Miles 0.53 Miles As with any materials transport system, continual maintenance must be provided to maintain good operational order. Maintenance activities provided by this fund include cleaning and flushing, sewer manhole maintenance, cleaning and sealing manholes, smoke and dye testing of lines, pump station maintenance, and various activities associated with the Corrective Action Plan. Until 1985, sanitary sewer maintenance expenses had been budgeted for in the General Fund. Recognizing the deteriorating condition of the aging sewer system, and the need to implement the Corrective Action Plan for the McLaughlin Run Watershed, the Township established the Sanitary Sewer Fund. This fund, which is to be funded primarily through sewer user fees, accounts for all the costs associated with regular system maintenance and Corrective Action Plan projects. 286

3 MULTIPLIER HISTORY The Township contracts with Jordan Tax Service (JTS) to bill residents each month for ALCOSAN and Township sewer user fees. A monthly bill from JTS includes an ALCOSAN and Township usage charge, as well as an ALCOSAN and Township service charge. The Township calculates the total sewer fees for residents on a multiplier basis. The total charge to the residents is calculated by applying a multiplier to the ALCOSAN processing and service charges. In 2018, ALCOSAN will increase its rates by 7.5%, while the Township multiplier will be reduced to 2.05 to help absorb some of the ALCOSAN rate increase. A history of the Township s sewer multiplier is listed below. WINTER AVERAGE METHOD Sanitary Sewer Fund 20 Year Multiplier History Year Multiplier Year Multiplier During the summer months, residents use water for irrigation systems and swimming pools. The water used for these purposes, does not pass through the Township sanitary sewer system. In order to give residents credit for the water that does not pass through the Township sanitary sewer system, the Township implemented the Winter Average Method (WAM) for the benefit of Township residents in This is accomplished by reducing a resident s sewer usage during the summer months (May-September) based on the resident s average usage during the winter months (November-April). The WAM program is illustrated below. Winter Average Method (WAM) 2018 Monthly Billing Example No Winter Average Method Winter Average Method WAM Savings Total Usage Sewer Rate Total WAM Usage Sewer Rate Total (gallons) (per 1,000 gallons) Charge (gallons) (per 1,000 gallons) Charge 20,000 $15.21 $304 5,000 $15.21 $76 $

4 Actual Actual Budget Estimate Budget Operating Revenue ?????? Current Sewer User Fees $ 5,624,972 $ 6,357,688 $ 6,665,746 $ 6,568,878 $ 6,859, Liened Sewer User Fees 12,564 6,856 25,000 8,000 8, ALCOSAN Reimbursement 18,204 19,416 20,000 19,388 19, Sanitary Sewer Permit Fees 94,000 81,500 35,000 80,000 60, Lien Cost Reimbursement 8,443 10,026 5,500 5,500 5,500 Total Operating Revenue $ 5,758,183 $ 6,475,486 $ 6,751,246 $ 6,681,766 $ 6,951,774 Operating Expenses ???-000 Personal Services 101 Full-Time Wages $ 182,638 $ 192,997 $ 153,157 $ 160,642 $ 171, Overtime Wages 1,181 1,505 2,500 2,500 2, Part-Time Wages Group Life Insurance 1, , Medical Insurance 28,866 28,664 25,505 25,505 27, Workers' Compensation ,137 1,137 1, Pension Costs 15,096 15,493 12,451 12,451 12, Long-term Disability Insurance Post Retirement Plan Social Security Expense 13,380 14,291 11,915 12,519 13, Overhead Distribution 20,168 6,259 5,938 5,938 11,185 Total Personal Services $ 264,707 $ 262,529 $ 214,731 $ 223,220 $ 243,251 Contractual Services 202 Sewer Processing Fees $ 2,942,687 $ 3,243,651 $ 3,925,000 $ 3,702,000 $ 4,074, Professional Svcs-Legal 29,436 3,402 8,000 8,000 20, Professional Svcs-Engineering 68,047 16,940 25,000 25,000 25, Engineering-Corrective Action 41,404 76, , , , Engineering-Brush Run , Flood Insurance - 3,126 4,000 3,500 3, Water and Sewerage 4,022 5,659 5,000 12,000 13, Electricity 28,257 41,312 27,500 47,500 48, Corrective Action-Sewer Rehab 483, ,332 1,225,000 1,225, , Repairs & Maint-Mech. Equip. 28,196 37,005 35,000 35,000 35, Sewer Billing & Collection 83,319 64,838 95,000 95,000 95, Other Contractual Services 5,712 2,798 5,000 5,000 5,000 Total Contractual Services $ 3,714,315 $ 3,726,548 $ 5,504,500 $ 5,423,000 $ 5,369,

5 Actual Actual Budget Estimate Budget Commodities 315 Construction Supplies $ 20,216 $ 12,753 $ 25,000 $ 25,000 $ 25, Sewer Maintenance Supplies 6,664 4,000 7,500 7,500 7, Protective Wearing Apparel Other Supplies 5,105 4,755 7,000 7,000 6,000 Total Commodities $ 32,072 $ 21,555 $ 39,850 $ 39,850 $ 38,850 Distributed Costs 601 Dist. Vehicle Costs $ 7,688 $ 7,880 $ 8,077 $ 8,077 $ 8, Depreciation Expense 623, , , , , Dist. Data Processing Costs 22,652 28,431 50,704 50,704 28,067 Total Distributed Costs $ 654,280 $ 689,614 $ 673,781 $ 753,781 $ 731,346 Total Operating Expenses $ 4,665,374 $ 4,700,246 $ 6,432,862 $ 6,439,851 $ 6,382,947 Total Operating Income (Loss) $ 1,092,809 $ 1,775,240 $ 318,384 $ 241,915 $ 568,827 Non-Operating Revenues ??????-??? Interest on Investments $ 628 $ 2,533 $ 1,000 $ 3,000 $ 4, Miscellaneous Grants - 173, Total Non-Operating Revenues $ 628 $ 175,833 $ 1,000 $ 3,000 $ 4,500 Non-Operating Expenses ???-??? Bond Payments-Principal $ 361,934 $ 144,460 $ 316,404 $ 351,564 $ 333, Bonds Payable Allocation (361,934) (144,460) (316,404) (351,564) (333,826) Bond Payments-Interest 515, , , , , Note Payments-Principal - 237, , , , Note Payable Allocation - (237,000) (237,000) (237,000) (237,000) Note Payments-Interest - 16,843 13,437 13,437 10, Bond Issuance Cost - 81, Total Non-Operating Expenses $ 515,781 $ 547,040 $ 527,285 $ 449,037 $ 417,518 Total Non-Operating Rev (Expenses) $ (515,153) $ (371,207) $ (526,285) $ (446,037) $ (413,018) BUDGETARY COMMENT The Township continues to plan for sanitary sewer usage fees to cover the costs of routine sewer maintenance and correcting sewer system deficiencies. 289

6 Projected Revenues Sewer User Fees- Current, $6,859,274 Other Revenue, $97,000 Projected Expenses Debt Service, $417,518 Distributed Commodities, Costs, $731,346 $38,850 Personal Services, $243,251 Other Contractual Services, $245,200 Sewer Rehabilitation, $1,050,000 Sewer Processing Fees, $4,074,

7 SUPPLEMENTARY INFORMATION Portions of the 2016 Series A&B General Obligation Bonds, the 2017 Series A&B General Obligation Bonds, and the 2015 General Obligation Note issued by the Township are directly related to the sanitary sewers. The debt was issued to finance Sanitary Sewer Consent Order projects that were agreed upon by the Township and the Allegheny County Health Department. The debt service schedule for each applicable portion follows A&B General Obligation Bonds Sanitary Sewer Fund Portion Year of Maturity Rate Coupon Principal Interest Annual Debt Service %/1.466 $ 193,826 $ 254,194 $ 448, % 196, , , % 205, , , % 208, , , % 216, , , % 220, , , % 229, , , % 235, , , % 244, , , % 250, , , % 260, , , % 270, , , % 281, , , % 286, , , % 438, , , % 492, , , % 511,582 99, , % 525,896 79, , % 338,078 61, , % 463,484 45, , % 481,114 26, , % 135,000 14, , % 145,000 8, , % 150,000 3, ,000 Total $ 6,981,478 $ 3,489,280 $ 10,470,

8 SUPPLEMENTARY INFORMATION (Continued) 2017-A Bond Issue Sanitary Sewer Fund Portion Year of Maturity Rate Coupon Principal Interest Annual Debt Service % $ 35,000 $ 77,623 $ 112, % 35,000 72, , % 35,000 67, , % 310,000 81, , % 325,000 74, , % 330,000 65, , % 345,000 59, , % 355,000 52, , % 370,000 44, , % 380,000 35, , % 390,000 25, , % 330,000 48, , % 340,000 38, , % 350,000 28, , % 355,000 17, , % 370,000 5, ,781 Total $ 4,655,000 $ 795,071 $ 5,450,071 THIS SPACE HAS BEEN INTENTIONALLY LEFT BLANK 292

9 SUPPLEMENTARY INFORMATION (Continued) 2017-B Bond Issue Sanitary Sewer Fund Portion Year of Maturity Rate Coupon Principal Interest Annual Debt Service % $ 105,000 $ 75,623 $ 180, % 110,000 76, , % 110,000 78, , % 125,000 73, , % 125,000 69, , % 125,000 69, , % 125,000 67, , % 135,000 66, , % 145,000 67, , % 140,000 63, , % 150,000 62, , % 140,000 17, , % 145,000 14, , % 150,000 10, , % 155,000 29, , % 135,000 57, , % 600,000 46, , % 625,000 28, , % 640,000 9, ,600 Total $ 3,985,000 $ 986,852 $ 4,971, General Obligation Note Sanitary Sewer Fund Portion Year of Maturity Rate Principal Interest Annual Debt Service % $ 237,000 $ 10,078 $ 247, % 237,000 6, , % 237,000 3, ,369 Total $ 711,000 $ 20,166 $ 731,