Metropolitan Wastewater Management Commission Reserves <br />I i <br />REGIONAL WASTEWATER PROGRAM <br />RESERVES <br />The RWP maintains reserve funds for dedicated purposes. Generally, reserves provide a buffer <br />against substantial fluctuations in revenues and expenditures, resulting in the ability to maintain <br />stable rates while fully funding operating and capital needs. Further details on the FY OS-06 <br />reserves are provided below. <br />WORKING CAPITAL RESERVE <br />The Working Capital Reserve acts as a revolving account that is drawn down and replenished on <br />a monthly basis to provide funds for payment of Springfield Administration and Eugene <br />Operations costs prior to the receipt of user fees from the Springfield Utility Board and Eugene <br />Water and Electric Board. The Administration Working Capital Reserve is $200,000, and the <br />Operations Working Capital Reserve is $500,000. <br />OPERATING RESERVE <br />The Operating Reserve is used to account for accumulated operating revenues net of operating <br />'!. : expenditures. The Commission has adopted a policy ofbudgeting an Operating Reserve balance <br />approximately equal to 10% of the adopted operating budget. <br />The Operating Reserve For FY OS-O6 is budgeted at 10% of the total of Personal Services, ' <br />Materials and Services, and Capital Outlay in accordance with C ommission policy. Additional <br />- budget detail for the Operating Reserve is provided below. <br />ADOPTED AMENDED ADOPTED <br />~ OPERATING RESERVE BUDGET' BUDGET BUDGET <br />~: ~ ~ ~ FY~04-O5 FY 04-OS FY~OS-06 <br />Beginning Balance $1,617,216 $1,053,472 $2,722,618 <br />'~ User Revenue 14,973,000 14,973,000 15,700,000 <br />Septage Revenue .343,000 ' 343,000 450,000 <br />-, Other Revenue 456,494 456,494 46,809 <br />`; Interest 69,000. 69,000 64,900 <br />Transfer From Capital Reserve 0 0 3,150,000 <br />~ i res 1 07 <br />i , Expend to (1,616,7 ) 11 18 840 <br />( ,9 ) 12 664 568 <br />( ) <br />.Debt Service 0 0 (762,500) <br />Transfer to Reserves (4,684,793) (4,679,273) (7;486,440) <br />'', ~ '~ Ending Balance $1,157,210 <br />,; <br />;. $296,853 $1,220,819 <br />Page 38 FY OS-06 BUDGET AND CIP <br />