Fiscal Year 2013 Annual Budget - Proprietary Funds

City of Carbondale
Financial Overview - Proprietary Funds

 

 

In recent years the City has been experiencing breaks on its 10” diameter water mains. There are many of these water mains throughout the City that are old and in need of replacement. CIP #WS1301 Feeder Water Main Replacements (10” & larger) is allocating $1.3 million dollars in five years to set priorities to replace the large diameter water mains as these lines feed many of the other lines throughout the City.

 

 

 

 

PROPRIETARY FUNDS

Proprietary Funds are established to account for the self-supporting municipal activities that are similar to private business, where the intent of the governing body is that the costs of providing goods and services to the general public on a continuing basis be financed or recovered primarily through charges for services. The significant characteristic of a proprietary fund is that the accounting system makes it possible to determine operating profit or loss.

The Waterworks and Sewerage Fund provides for the operation and maintenance of the municipal water and wastewater treatment and distribution systems. In addition, transfers from the Operating Account provide the financing of Community Investments and debt service requirements. Operating revenues are derived from water and sewer service charges. Community Investments are also financed from property owner contributions and General Obligation Bond proceeds. The Public Works Department is responsible for the administration of the Waterworks and Sewerage Fund.

The Parking System Operations Fund operates and maintains public use parking lots and metered street areas. Revenue is derived from parking meter receipts, permits, and fines. The Finance Department is responsible for the administration of this fund. Maintenance of the municipal parking lots and meters and the collection of meter revenues are provided by the Street Maintenance Division of the Public Works Department.

The Solid Waste Management Fund which is administered by the Public Works Department, provides for the municipal refuse collections, landscape waste removal and the recycling program. Revenue is derived from City refuse customer service fees, landscape waste fees, and recycling assessment fees.

The Rental Properties Fund operates the University City Municipal Complex as a service center for government offices, including the Police Department and other non-profit organizations. The Eurma C. Hayes Child Care Center houses the City's Child Care Program. Rental income, which provides funds for operating expenses and community investments, is the major source of revenue. The Public Works Department is responsible for the operation of this fund.

INTERNAL SERVICE FUND

The Self Insurance Fund is used to account for the City's Group Health Insurance premiums which are financed by City, employee, and retiree contributions. This fund is administered by the General Government Department - Human Resources Division. During FY 2012 the City of Carbondale entered into a contract with Health Alliance to provide Health Insurance Coverage to active and retired City employees and their dependants. The plan chosen was one that included a Health Reimbursement Account method of paying claims.   

WATERWORKS AND SEWERAGE FUND

Public Works Department
Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance Total Fund
Statement of Revenues and Other Financing Sources
Statement of Expenditures and Other Financing Uses

Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance Operating Account
Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance Community Investments and Replacement Account
Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance Debt Service Account

Organizational Chart - Public Works Water and Sewer Department

Division Expenditure Budgets:
47000 - Support Services
47002 - Lake Management
47009 - Central Laboratory
47011 - Water Treatment Plant
47015 - Water Distribution
47019 - Meter Services
47021 - Sewer Collection
47022 - Southeast Wastewater Treatment Plant
47023 - Northwest Wastewater Treatment Plant
47025 - Sewage Lift Stations
47044 - Wastewater System - CIP and Replacement
47045 - Water Systems - CIP and Replacement
47049 - Water and Sewer Bonds

PARKING SYSTEM OPERATIONS FUND

Finance Department
Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance
Statement of Revenues and Other Financing Sources
Statement of Expenditures and Other Financing Uses

Organizational Chart - Parking Systems Operations

Divison Expenditure Budgets:
47100 - Public Parking Services
47150 - Parking System - CIP and Replacement

SOLID WASTE MANAGEMENT FUND

Public Works Department
Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance
Statement of Revenues and Other Financing Sources

Organizational Chart - Solid Waste Management

Division Expenditure Budget:
47200 - Refuse and Recycling Services

RENTAL PROPERTIES FUND

Public Works Department
Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance
Statement of Revenues and Other Financing Sources

Organizational Chart - Municipal Rental Properties

Division Expenditure Budget:
47300 - Municipal Rental Properties

Internal Service Fund
HEALTH REIMBURSEMENT FUND

General Government Department
Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance
Statement of Revenues and Other Financing Sources

Division Expenditure Budget:
47900 - Group Health Insurance

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