Year 2025 Sewer Utility Budget – Draft

VILLAGE OF CLEVELAND, WISCONSIN 2025 SEWER UTILITY BUDGET DRAFT August 12, 2025 Recommended for Approval by Finance Committee 2024 2025 Budget Budget REVENUES AND OTHER CONTRIBUTIONS Sewer Utility Revenues 498,000 584,700 Other Contributions 95,000 135,000 SUBTOTAL REVENUES AND OTHER CONTRIBUTIONS 593,000 719,700 21.4% Cash Balance Applied 17,931 - 610,931 719,700 17.8% Investments in Assets 108,000 102,000 Operating Expenses 124,334 144,850 Personnel and Administration 348,482 400,529 Uncollectible Accounts - 2,400 Advance Payments 28,839 27,992 Debt Service 1,276 1,277 SUBTOTAL EXPENDITURES AND DEBT SERVICE 610,931 679,048 11.1% Other Financing Uses - 40,652 610,931 719,700 17.8%TOTAL EXPENDITURES, ADVANCES, DEBT SERVICE, AND OTHER FINANCING USES TOTAL REVENUES, OTHER CONTRIBUTIONS, AND CASH BALANCE APPLIED VILLAGE OF CLEVELAND, WISCONSIN DRAFT - YEAR 2025 SEWER UTILITY BUDGET - DRAFT CATEGORY 8/15/2025 1:28 PM SEWER UTILITY - PAGE 8 ADVANCES CATEGORY BALANCE ON 01-01-2024 ADVANCES TO BE PAID (RCVD) THRU 12/31/2024 REPAYMENTS TO BE PAID (RCVD) THRU 12/31/2024 PROJECTED BALANCE 12-31-2024 2025 BUDGETED ADVANCES TO PAY (RECEIVE) 2025 REPAYMENTS TO BE PAID (RCVD) PROJECTED BALANCE 12-31-2025 Advance to General Fund - $ -$ -$ -$ -$ -$ -$ Advance to Water Utility 258,416.94 375,000.00$ - $ 633,416.94$ -$ -$ 633,416.94$ Advance from General Fund -- 2011 Bonds (3,832.50) 1,276.50$ - $ (2,556.00)$ 1,276.50$ - $ (1,279.50)$ Advance from General Fund -- 2020 Notes (218,010.40)$ 26,087.60$ - $ (191,922.80)$ 25,155.90$ - $ (166,766.90)$ TOTALS 36,574.04$ 402,364.10$ - $ 438,938.14$ 26,432.40$ - $ 465,370.54$ DEBT SERVICE None -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ TOTALS - $ -$ -$ -$ -$ -$ -$ CATEGORY DEBT SERVICE TO BE PAID THRU 12/31/2025 PROJECTED BALANCE 12-31-2025 Sanitary Sewer Utility Advances and Debt Service VILLAGE OF CLEVELAND, WISCONSIN YEAR 2025 BUDGET DEBT PROCEEDS TO RCV THRU 12/31/2025 BALANCE ON 01-01-2024 DEBT PROCEEDS TO RCV THRU 12/31/2024 DEBT SERVICE TO BE PAID THRU 12/31/2024 PROJECTED BALANCE 12-31-2024 8/15/2025 1:28 PM SEWER UTILITY - PAGE 9 CATEGORY BALANCE ON 01-01-2024 ANTICIPATED ADDITIONS THROUGH 12/31/2024 ANTICIPATED DRAWS THROUGH 12/31/2024 PROJECTED BALANCE 12-31-2024 2025 BUDGETED ADDITIONS est interest 3% 2025 BUDGETED DRAWS PROJECTED BALANCE 12-31-2025 CAPITAL EQUIPMENT REPLACEMENT 293,974.61$ -$ -$ 293,974.61$ 323,249.13$ - $ 617,223.74$ PHOSPHORUS COMPLIANCE - $ -$ -$ -$ -$ -$ -$ COMMITTED FUNDS WWTP Structure Rprs (masonry, gel-coating, etc.) -$ -$ - $ (65,000.00)$ WWTP Improvements not CERF-eligible -$ -$ - $ (10,000.00)$ Hika Lift Station Improvements -$ -$ - $ -$ Westview Lift Station Improvements -$ -$ - $ -$ Biosolids RFP -$ -$ - $ -$ Safety Equipment/Clothing/PPE -$ -$ - $ -$ Vehicles and Mobile Equipment -$ -$ - $ -$ Sanitary Sewer Distribution System -$ -$ - $ -$ Other Projects -$ -$ - $ -$ Arsenic Study -$ -$ - $ (60,000.00)$ Arsenic Treatment System -$ -$ 20,319.00 $ - $ TOTAL COMMITTED FUNDS 276,440.72$ -$ -$ 276,440.72$ 20,319.00$ (135,000.00)$ 161,759.72$ VILLAGE OF CLEVELAND, WISCONSIN YEAR 2025 BUDGET Sanitary Sewer Utility Committed Monies 8/15/2025 1:28 PM SEWER UTILITY - PAGE 10 NON-OPERATING REVENUE Interest Income 71,434.04 40,000.00 32,020.23 77,141.23 85,000.00 Misc Non-Operating Income 1,100.00 - - - 2,200.00 TOTAL NON-OPERATING REVENUE 72,534.04 40,000.00 32,020.23 77,141.23 87,200.00 CHARGES FOR SALES AND SERVICES Metered Sales to Residential Customers 366,345.78 341,208.00 184,667.03 366,513.43 370,000.00 Metered Sales to Commercial Customers 22,739.54 21,427.00 9,897.05 21,435.07 30,000.00 Metered Sales to Industrial Customers 2,043.49 1,936.00 1,183.62 2,348.85 2,300.00 Metered Sales to Public Authorities 75,542.60 73,305.00 36,918.73 76,350.37 78,000.00 Metered Sales to Multi-Family Customers 14,161.59 14,104.00 6,875.43 13,771.88 13,900.00 TOTAL CHGS FOR SALES AND SERVICES 480,833.00 451,980.00 239,541.86 480,419.60 494,200.00 FEES AND JOINT OPERATING COSTS Late Fees 4,011.39 4,000.00 2,447.57 3,178.13 3,200.00 Other Operating Revenues 337.00 2,020.00 - - 100.00 TOTAL FEES AND JOINT OP COSTS 4,348.39 6,020.00 2,447.57 3,178.13 3,300.00 OTHER CONTRIBUTIONS Withdrawals from Committed Funds - 95,000.00 - - 135,000.00 Other Funding Sources (e.g. Uncommitted Funds) 146,842.57 17,931.00 - - - OTHER CONTRIBUTIONS 146,842.57 112,931.00 - - 135,000.00 TOTAL REVENUES 704,558.00 610,931.00 274,009.66 560,738.96 719,700.00 VILLAGE OF CLEVELAND, WISCONSIN(Adj fm Fin Stmt) (01-01 thru 06-30) (01-01 thru 12-31) 2025 BUDGETYEAR 2025 BUDGET--SANITARY UTILITY2023 ACTUAL 2024 BUDGET 2024 ACTUAL 2024 PROJECTED 8/15/2025 1:28 PM SEWER UTILITY - PAGE 11 VILLAGE OF CLEVELAND, WISCONSIN(Adj fm Fin Stmt) (01-01 thru 06-30) (01-01 thru 12-31) 2025 BUDGETYEAR 2025 BUDGET--SANITARY UTILITY2023 ACTUAL 2024 BUDGET 2024 ACTUAL 2024 PROJECTED INVESTMENTS IN ASSETS (not part of street projects) Service Connections, Trap, etc. - - - - - Collection Systems, Mains, Accessories - - - - - Pumping Structures and Improvements - - - - - Electric Pumping Equipment - 4,500.00 - - 17,000.00 Other Power Pumping and Operating Equipment - - - - - Treatment Plant Structures and Improvements - 85,000.00 - - 65,000.00 Treatment Plant and Disposal Equip - 10,000.00 - - 10,000.00 Flow Metering and Monitoring Equipment - - - - - Computers, Furniture and Office Equipment - 3,000.00 - 2,334.00 10,000.00 Transportation Equipment - - - - - Tools, Shop and Garage Equipment - 1,000.00 - - - Communication Equipment - 2,000.00 - - - Miscellaneous Equipment - 2,500.00 - - - TOTAL INVESTMENTS IN ASSETS - 108,000.00 - 2,334.00 102,000.00 8/15/2025 1:28 PM SEWER UTILITY - PAGE 12 VILLAGE OF CLEVELAND, WISCONSIN(Adj fm Fin Stmt) (01-01 thru 06-30) (01-01 thru 12-31) 2025 BUDGETYEAR 2025 BUDGET--SANITARY UTILITY2023 ACTUAL 2024 BUDGET 2024 ACTUAL 2024 PROJECTED OPERATING EXPENSES Electricity at Westview Lift Station 1,297.11 2,000.00 634.58 5mos 1,271.54 2,000.00 Electricity at Hika Lift Station 10,380.14 13,000.00 4,837.48 5mos 11,014.34 13,000.00 Electricity at Wastewater Treatment Plant 15,421.00 20,000.00 6,809.61 5mos 16,119.59 18,000.00 Natural Gas at Hika Lift Station 467.96 840.00 201.47 5mos 463.44 750.00 Natural Gas at Wastewater Treatment Plant 4,638.59 8,750.00 2,253.72 5mos 3,557.86 7,500.00 Chemicals 7,547.47 10,000.00 3,620.45 9,473.05 12,000.00 Other O&M Supplies and Expense 6,858.66 5,200.00 2,501.40 2,681.08 8,000.00 Laboratory Supplies 1,636.83 1,800.00 953.27 3,432.88 4,000.00 Laboratory Services 14,439.40 20,000.00 5,035.00 12,745.40 18,000.00 Water Bill 2,072.14 2,375.00 1,107.42 5mos 2,892.75 3,200.00 Technology, Internet and Website Services 1,710.82 2,500.00 1,245.87 3,192.75 3,500.00 SCADA Operating Expenses 400.00 1,500.00 450.00 1,394.00 1,600.00 Transportation and Equipment Repair 308.51 750.00 - 545.45 2,250.00 Diesel and Gasoline 1,468.61 1,400.00 - 5mos 1,746.68 2,000.00 Sludge Disposal Land Rent 750.00 750.00 - - - Collection System Maintenance 250.00 10,000.00 8,367.21 15,832.95 10,000.00 Power and Pumping Equipment Maintenance 4,741.00 10,000.00 5,113.64 12,372.08 25,000.00 WWTP and Disposal Equip Maintenance 2,545.34 10,000.00 505.25 924.49 10,000.00 25% of Garage expenses - 3,469.00 1,391.00 - 4,050.00 TOTAL OPERATING EXPENSES 76,933.58 124,334.00 45,027.37 99,660.33 144,850.00 8/15/2025 1:28 PM SEWER UTILITY - PAGE 13 VILLAGE OF CLEVELAND, WISCONSIN(Adj fm Fin Stmt) (01-01 thru 06-30) (01-01 thru 12-31) 2025 BUDGETYEAR 2025 BUDGET--SANITARY UTILITY2023 ACTUAL 2024 BUDGET 2024 ACTUAL 2024 PROJECTED PERSONNEL AND ADMINISTRATION Wages 88,540.38 148,007.00 56,584.02 105,445.56 126,440.00 Social Security and Medicare 6,406.68 11,323.00 4,075.76 7,985.72 9,673.00 Retirement 5,436.57 9,943.00 3,914.16 7,257.50 10,600.00 25% of Village Board expenses - 5,275.00 1,864.00 269.46 6,846.00 Publications and Subscriptions 202.95 100.00 - 226.38 300.00 Professional Dues - 450.00 57.50 57.50 450.00 Postage, Permit and Box Fees 879.79 1,000.00 627.80 692.40 1,000.00 Office Supplies and Stationery 143.62 1,500.00 80.71 1,500.98 1,500.00 Office Equipment and Software - 1,000.00 - - 1,000.00 Software Support 1,185.36 1,300.00 1,330.00 1,330.00 1,500.00 Office Equipment Contracts 1,192.54 2,500.00 1,151.01 1,457.96 1,750.00 Telephone and Pagers 1,591.37 2,500.00 237.41 412.77 2,500.00 Travel and Meals 7.21 3,000.00 235.08 348.34 3,000.00 25% of Village Hall expenses - 16,025.00 4,467.00 12,768.70 17,900.00 Other Office Expense 17,227.36 4,750.00 1,405.54 14,390.93 3,000.00 Accountants and Auditors 15,457.50 14,000.00 2,382.00 13,949.00 20,000.00 Attorneys - 4,000.00 - - 4,000.00 Engineering Consultants 18,500.50 25,000.00 1,245.50 1,420.50 70,000.00 Sludge Haulers 10,520.00 12,000.00 - 13,580.00 15,000.00 Map and Plan Consultants, inc. GIS - 3,000.00 - - 3,000.00 Safety Services 107.30 1,000.00 202.57 404.35 1,000.00 Other Consultants and Services 1,695.00 4,000.00 - 450.00 4,000.00 8/15/2025 1:28 PM SEWER UTILITY - PAGE 14 VILLAGE OF CLEVELAND, WISCONSIN(Adj fm Fin Stmt) (01-01 thru 06-30) (01-01 thru 12-31) 2025 BUDGETYEAR 2025 BUDGET--SANITARY UTILITY2023 ACTUAL 2024 BUDGET 2024 ACTUAL 2024 PROJECTED PERSONNEL AND ADMINISTRATION (cont'd) Property and Liability Insurance 8,975.00 10,417.00 12,791.00 16,062.93 15,000.00 Workers Compensation Insurance 1,580.00 2,242.00 1,482.00 1,693.92 2,200.00 Health Insurance 19,440.42 47,655.00 13,865.68 26,783.55 44,850.00 Life/AD&D/STD Insurance 596.21 750.00 391.93 750.27 650.00 Medical Services - 200.00 - - 200.00 Training 97.25 5,000.00 543.66 1,146.00 4,000.00 Licenses and Certifications 71.40 270.00 - - 270.00 Clothing and Uniforms 2,385.04 4,500.00 1,492.82 3,585.97 4,000.00 Environmental Fee - 1,800.00 1,246.71 1,246.71 1,500.00 Joint Operating Costs 14,221.91 2,000.00 - 16,687.52 18,000.00 Other Miscellaenous General Expense 1,801.75 1,600.00 259.72 11,617.23 5,000.00 Dues for Company Memberships 166.32 175.00 166.32 166.32 200.00 Public Notices 134.07 200.00 - 95.76 200.00 TOTAL PERSONNEL AND ADMINISTRATION 218,563.50 348,482.00 112,099.90 263,784.23 400,529.00 Uncollectible Accounts 2,400.00 - - 2,400.00 2,400.00 TOTAL UNCOLLECTIBLE ACCOUNTS 2,400.00 - - 2,400.00 2,400.00 SUBTOTAL EXPENDITURES 297,897.08 580,816.00 157,127.27 368,178.56 649,779.00 8/15/2025 1:28 PM SEWER UTILITY - PAGE 15 VILLAGE OF CLEVELAND, WISCONSIN(Adj fm Fin Stmt) (01-01 thru 06-30) (01-01 thru 12-31) 2025 BUDGETYEAR 2025 BUDGET--SANITARY UTILITY2023 ACTUAL 2024 BUDGET 2024 ACTUAL 2024 PROJECTED ADVANCES Repay Advance from General Fund - 2020 Debt 31,660.92 25,155.00 25,155.90 25,155.90 25,155.00 Interest on Debt to Municipality - 3,684.00 2,045.79 3,474.51 2,837.00 TOTAL ADVANCES 31,660.92 28,839.00 27,201.69 28,630.41 27,992.00 DEBT SERVICE Share of 2011 GO Bonds - 1,276.00 1,276.50 1,276.50 1,277.00 TOTAL DEBT SERVICE - 1,276.00 1,276.50 1,276.50 1,277.00 OTHER FINANCING USES Advance to Water Utility 375,000.00 - - - - Advance to General Fund - - - - - Contributions to Sewer Utility Committed Fund - - - - 40,652.00 TOTAL OTHER FINANCING USES 375,000.00 - - - 40,652.00 704,558.00 610,931.00 185,605.46 398,085.47 719,700.00 TOTAL EXPENDITURES, ADVANCES, DEBT SERVICE, AND OTHER FINANCING USES 8/15/2025 1:28 PM SEWER UTILITY - PAGE 16