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HomeMy WebLinkAbout08 - Section 7 Financial Analysis - Century Plan - Airport Plan Element June 19987.0 FINANCIAL ANALYSIS 7.1 Introduction A number of proposed development items have been identified as a result of the Master Planning process. These projects and estimated costs are listed in this chapter. A schedule of proposed development periods is shown in three stages: Stage I, Short-Term (1 to 5 years); Stage II, Mid -Term (6 to 10 years); and, Stage III, Long -Term (10 to 20 years). The recommended projects for each development period are depicted in this chapter in Exhibit 7 -1. Tables 7 -1 through 7 -3 present the detailed cost estimates of the recommended airport improvements while Table 7-4 is the summation of the twenty year development costs proposed by this Master Plan broken down by various agency participation shares. TABLE 7-4 SUMMARY OF 20 -YEAR DEVELOPMENT COSTS GEORGETOWN MUNICIPAL AIRPORT Engineering & Total Construction Contingencies Development Federal State GMA Cost @15% Cost Funding Funding Funding Other Stage I - Short Term $4,944,984 $741,748 $5,686,731 $1,122,812 $198,375 $542,207 $3,823,338 Stage II - Mid -Term $7,927,875 $1,189,181 $9,117,056 $2,253,178 $0 $278,530 $6,774,348 Stage III - Long- $5,484,859 $822,729 $6,307,588 $1,650,679 $0 $152,517 $4,556,142 Term Total $18,357,718 $2,753,658 $21,111,375 $5,026,669 $198,375 $973,254 $15,153,828 The total cost estimates developed for this Master Plan are based upon the estimated construction costs of the individual items determined to be required in Facility Requirements, Section 3.0, stated in 1997 dollars. In addition to construction costs, however, financial consideration must be given to the final engineering and design costs, plus a small allowance for construction contingency costs which have not been specifically enumerated. For the purpose of this section, 15 percent of the base construction estimate has been added to all items to reflect these engineering and contingency costs. After the total costs of all the projects in each stage or development period are determined, it is helpful for financial planning to indicate the respective amounts which are subject to funding assistance by the federal, state, and local agencies, and other amounts which might be funded by private or other governmental agencies. Presently, federal funding assistance is channeled from the Federal Aviation Administration (FAA) through the Texas Department of Transportation (TxDOT), Aviation Division in the form of a Block Grant. The TxDOT, Aviation Division is charged with administering and allocating 17326/960507 7 -1 EXHMIT 7 -1 RECOMMENDATIONS FOR CAPITAL IMPROVEMENTS AT GEORGETOWN MUNICIPAL AIRPORT Stage I - Short-Term (1 to 5 years) • Construct three 8 -Bay T- Hangar units • Construct access T/W for north T- Hangar area (between Tejas and Gantt) • Construct new Northeast Airport entrance for GA Access • Construct South Corporate Area Apron and Taxiways • Construction utilities for the South Corporate Area • Construct roadways to the South Corporate Area • Construct hangars in South Corporate Area • Seal coat bituminous apron adjacent to Terminal • Construct first stage utility improvements including a central wastewater system for the Terminal area • Construct Main Terminal Area Corporate Apron • Construct Main Terminal Area Corporate Hangars • Rehabilitate R/W 18 -36 • Repair and seal expansion joints on fueling apron • Construct aircraft holding aprons, R/Ws 18 -36 and 11/29 • Construct aircraft wash rack • Replace or renovate the Terminal Building • Rehabilitate roadways in North Corporate Area • Construct north water quality basin Stage II - Mid Term (6 to 10 years) • Complete Terminal Area wastewater system • Construct three additional 8 -Bay T- Hangar units • Improve instrument approaches R/W 18 -36 • Construct corporate hangars (as demand warrants) • Seal coat R/W 11 -29 and associated T/W's • Improve airport roadways, with emphasis on Terminal Drive • Construct Phase I of improvements to West Corporate Area • Improve boundary fencing and rehabilitate wildlife fence Stage III - Long -Term (10 to 20 years) • Rehabilitate, R/W 18 -36 • Install HIRL, R/W 18 -36 • Construct Phase II improvements to West Corporate Area 17326/960507 7 -2 i h C. 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N M 00 n O N O 00 M 64 69 64 64 6A 6A 6R 64 64 64 6R 00 O O O vl O M �O O O V' O, M Vl O O V- O%0 ^ Vl Vl 110 N et N h vl 00 vl O "t N N [� �O Ol n Ol 10 t` t` h O 1 N co 64 64 r- bM4 � 6N9 669 ONO 6R b4 69 69 64 O O O O Cl 0 Cl C1 O O ON C\ Wn O o o O o Wn o_ O o O vl N O O O Vl O r` O O 00 �O vl O O N O M ko Vl In ^ c 604 5�4 6H 64 ff, � 6N9 6R 64 6M^-. h 6q � 99 Cl o O O o Cl Vl %n o O O O O O O N t` O O r` M O O O 64 64 O to 64 Vl O 6 H O O N O vl vi 64 M N [� M 64 6R 6R .] cn Q .a ..I L] C/) V) ra O O O ^ O O vl O ^ vl O N O ^ vl O M vl W n O N h M 0 ¢ ¢ ¢ U O O O O FF 0 Cs L Cd V O 18. N ¢ Q U L ca 3 �, yv O O N cl y en ` M ` O cJ 00 L O O cn ` -- ¢ N cz: u E 3 U o 0 3 _Z3 3 C O r N I v U v C. y ca C3 L. ca o c 3 c 0 c c o w r o, ( N - 0 0 as 0 C o 0 0 0" 3 o U O F U¢ U¢ U U U U C C� C4 c*-' C/) y l O N t+i 3 ,G r; Table 7 -4 SUMMARY OF 20 -YEAR DEVELOPMENT COSTS GEORGETOWN MUNICIPAL AIRPORT Engineering & Total Construction Contingencies Development Federal State GMA _QM @15% f = Fundine Fundine Fundin2 Other Stage I - Short Term $4,972,984 $745,948 $5,718,931 $1,252,592 $198,375 $484,752 $3,783,213 Stage II - Mid -Term $7,863,875 $1,179,581 $9,043,456 $2,091,088 $0 $308,243 $6,644,125 Stage III - Long -Term $5,484,859 $822,729 $6,307,588 $1,624,804 $0 $180,534 $4,502,250 Total $18,321,718 $2,748,258 $21,069,975 $4,968,484 $198,375 $973,529 $14,929,588 these funds to all non -air carrier airports in the State of Texas. Some projects are eligible but not of high enough priority to receive funding. The federal funding percentage for projects eligible under the Block Grant Program is 90 percent. The remaining 10 percent of the project costs is the responsibility of the Sponsor, in this case, the City of Georgetown. TxDOT also has a program to fund certain projects which are not eligible for FAA funding or are too low on the priority scale to be considered due to the lack of available FAA grant funds. The percentage of assistance in this situation is typically a 90/10 sharing between the Sponsor and the TxDOT. In addition to these capital improvement programs, TxDOT recently instituted a program which funds terminal building improvements. This is a state funded program which requires matching funding by the Sponsor. Currently, the total project cost is limited to a maximum of $400,000. When determining eligibility of the various projects for federal funding assistance, onlythose items which have historically been allowed are included in the federal funding category. These items generally include airfield components, i.e., runway, taxiway, and apron projects, land acquisition, general aviation public use aprons, security fencing, lighting, and certain navigational aids (NAVAIDs). The work items listed in each of the three development stages are not necessarily in order of priority. However, in terms of importance, it is recommended that due to the demand for additional hangar storage space, the work associated with constructing at least three 8 -bay T- hangar buildings should be among the first projects completed during Stage I. Also, the estimated $400,000 for terminal renovation would be at a 50150 matching share with TxDOT. Since, the local portion of $200,000, represents a large percentage of the Sponsors budgeted funding, it is recommended that this item be placed toward the end of Stage I. Terminal funding alternatives will be discussed in the Management Analysis at the end of this chapter. 7.2 Economic Feasibility and Financing This section is primarily concerned with the examination and evaluation of the economic feasibility of the proposed stages of airport development for GMA. A management analysis which will offer various possibilities for financing certain proposed improvements will be included later in this section. An analysis of economic feasibility of development at an airport, regardless of its size, concerns itself with that airport's ability to produce the necessary capital investment for the proposed improvements required to satisfy the forecasted aviation demand, as well as the airport's ability to meet operating and maintenance costs. The economic feasibility analysis, therefore, focuses on the GMAs operating revenue, expenses, and capital investment requirements. To facilitate this analysis, a separate forecast of airport operating and maintenance costs and operating revenues was accomplished. Not included in this analysis, however, are of revenue or expense associated with capital improvement expenditures. These costs have historically come from the City "general fund" as a loan to the GMA under the supposition that the funds would eventually be paid back to the City. Additionally, no consideration was given to any revenue or expenses from non - related industrial development on the airport, as none was specifically identified during the Master Plan study period. Some airport costs and revenues have been derived from projected airport developments which have been determined to be needed and feasible to construct, for example, new T- hangars. There is, also, 17326/960507 7 -8 expected revenue from additional land associated with the development of a corporate hangar area on the southeast and southwest areas of the airport over the 20 year study period. A scenario of the development program for these hangars will be discussed in the Management Analysis to follow. Possible impacts on the future growth of GMA resulting from changes in the aviation environment in the Austin area, only 30 miles south of Georgetown, are discussed in the Management Analysis section. Specifically, the existing City of Austin air carrier airport is being relocated to the old Bergstrom Air Force Base site. Also, a near -by general aviation facility, Austin Executive Airpark, located approximately 6 miles north of Austin, may be in jeopardy for continued use as an airport because of a change in ownership of the land. It is, however, safe to say at this point that the basis for projecting future changes in the GMA financial position will relate to increases in based aircraft. Therefore, a correlation between the income generated by the airport relative to the existing number of based aircraft will be applied to a number of aircraft projected to be based at GMA over the study period. 7.2.1 Revenues and Expenditures In projecting the financial conditions at GMA for the study period, it was necessary to begin with known levels of expenditures and revenues. These were obtained from the Airport Manager's office in the form of summary financial reports for previous operating periods. An example form is provided as Exhibit 7 -2. An examination of previous and current airport financial reports reveal that the airport is self - sustaining in terms of the day to day operations of the airport, please refer to Table 7 -5. In regard to capital development funding requirements, it has been the policy of the City to provide monetary transfers from the City Budget to cover the Sponsor's share of non - revenue generating facilities such as runways and taxiways capital improvement projects. Though, the Airport Fund has an obligation to repay the funds, no specific terms for repayment are in place. While a public service facility such as the GMA is not operated for profit, the maximum amount of revenue generated on a fair and reasonable basis should be realized to offset the costs of operation, maintenance and to generate funds for capital improvement projects. The following paragraphs examine first, the elements of GMA's expenditures and the assumptions made in projecting them. Then a similar discussion will follow regarding revenue development for the airport. 7.2.1.1 Expenditures Expenditures have been divided into two major elements for this study: Personnel Services and Operating expenses. An explanation of each is discussed below. The resulting projections of these expenses are found in Table 7 -6. 7.2.1.2 Personnel Services Based on the Georgetown Airport Financial Statement, an example of which is provided as Exhibit 7 -2 line items 204 -5010 - 204 -5019 are included as Personnel Services. This element includes all salaries, taxes, insurance, and non regular salaries. Currently there is one full time employee, the airport manager, and seven part-time employees including six fuel attendants and one bookkeeper. Also, a slot has been approved for a full -time grounds maintenance employee at cost of $18,000 per year. 17326/960507 7-9 10-02- 1997 09:21 AM PAGE: 2 FINANCIAL STATEMENT AS OF: SEPTEMBER 30TH, 1997 600 - AIRPORT OPERATIONS REVENUES ACCOUNT NO#t ACCOUNT NAME 000 -NON- DEPARTMENTAL 000- 4004 -00 TRANSFER IN, WTTB 000 - 4100 -00 AD VALOREM TAX 000- 4110 -00 SALES TAX 000- 4351 -00 MISC REVENUE 000- 4354 -00 CONTRACT LEASES 000- 4355 -00 FUEL SALES 000- 4356 -00 FUEL FLOWAGE FEE 000-4357 -00 HANGAR TIE DOWN REVENUE 000- 4358 -00 TERMINAL SALES, TAXABLE 000- 4359 -00 TERMINAL SALES, NON - TAXABL 000- 4600 -00 INTEREST 000- 4999 -00 DISCOUNTS TAKEN *** REVENUE CATEGORY TOTALS *** 040- ADMINISTRATIVE /DEBT SVC 040- 4007 -00 BUDGET TFR SALARY ADJ *** REVENUE CATEGORY TOTALS *** *** TOTAL REVENUES *** ANNUAL CURRENT Y -T -D % OF Y -T -D BUDGET BUDGET PERIOD ACTUAL BUDGET ENCUMB. BALANCE 63,485.00 0.00 50,000.00 78.76 0.00 13,485.00 6,000.00 0.00 .0.00 0.00 0.00 6,000.00 6,000.00 0.00 5,209.38 86.82 0.00 790.62 0.00 0.0( 122.73) 0.00 0.00 122.73 40,150.00 3,020.86 41,737.62 103.95 0.00 ( 1,587.62) 300,000.00 35,989.47 385,637.98 128.55 0.00 ( 85,637.98) 1,000.00 0.00 1,249.40 124.94 0.00 ( 249.40) 112,000.00 9,333.69 106,544.28 95.13 0.00 5,455.72 3,000.00 681.66 2,982.06 99.40 0.00 17.94 300.00 0.00 265.48 88.49 0.00 34.52 1,500.00 0.00 2,077.67 138.51 0.00 ( 577.67) 0.00 0.11 2.13 0.00 0.00 ( 2.13) 533,435.00 49,025.79 595,583.27 111.65 0.00 ( 62,148.27) 2,734.00 0.00 2,734.00 100.00 0.00 0.00 2,734.00 0.00 2,734.00 100.00 0.00 0.00 536,169.00 49,025.79 598,317.27 111.59 0.00 ( 62,148.27) TABLE 7 -5 SUMMARY of ACTUAL 5 YEAR OPERATING EXPENSES and REVENUE GEORGETOWN MUNICIPAL AIRPORT YEARI EXPENSES2 REVENUE2 PROFIT (LOSS) 1993 378,523 379,754 1,231 1994 369,694 401,141 31,447 1995 834,672 488,883 (345,789) 1996 43 1,214 525,887 94,673 1997 618,730 591,400 (27,330) 1 FY Year Ends September 30 2 Figures obtained from City Airport Operating Plan Element 2 Figures include Transfers In and Out: specific Capital Improvements Project projects excluded TABLE 7 -6 PROJECTED OPERATING EXPENSE2 GEORGETOWN MUNICIPAL AIRPORT Base Year FY. 1996/97 2000 2005 2015 Personnel 118,600 147,104 170,535 229,183 Supplies 4,150 4,804 6,131 9,071 Maintenance 251,800 291,490 372,023 605,986 Administrative 25,910 28,313 32,823 44,111 Utilities 10,116 10,735 11,852 14,448 Other 35,470 38,759 44,932 60,385 TOTAL 446,046 521,205 638,296 963,184 1 New Field Maintenance Employee included in first year after base year 2 Does not include Transfer Out associated with Capital Improvement Projects 17326/960507 7 -11 Projections of increases to the manpower requirements at GMA were based primarily on conversations with the Airport Manager and similar personnel requirements at other airports. No additional land is planned for acquisition during the Master Plan study period. Accordingly, the employment of additional maintenance personnel is not anticipated, Additionally, because of the secretarial and technical assistance from the City, no provisions are made in the study for new administrative employees. 7.2.1.3 Operations and Supplies This element was further broken out into five separate sub - headings including: Supplies, Maintenance, Administrative, Utilities, and other. The supplies element includes account numbers 204 -5101, 5102, 5103, 5104 and 5107. When analyzing various expense accounts, primary concern is for a comparison of proposed airport projects with the requirements for additional supplies and services. An overview of the development plans for the airport reflect no significant increase in any of the supplies accounts. Therefore, the account adjustments reflect an inflation increase only. Airport Maintenance accounts are listed under account numbers 204 -5201, 5202, 5202RS and 5208. The costs associated with these accounts are directly related to the maintenance of airport facilities. The exception is account 5202RS which shows the costs of fuel purchased for resale. This account will be discussed in a following paragraph. Specific development items which might cause a significant increase in a given maintenance account include land purchases, airfield construction, or the construction of new buildings. A review of the projects proposed for future development shows that airfield construction projects are planned for all three stages of development. However, because of the proposed schedule for these development activities, adjustments to maintenance accounts are not anticipated to be required until after the 2005 budget year. The pavement area at GMA will increase by approximately 35 percent if the various project's recommended by the Master Plan are implemented. While this increase will undoubtedly have an impact on the maintenance costs of pavements it represents only a portion of the overall maintenance budget. Therefore, the projections of future maintenance costs, while reflecting changes due to increases in pavement area, were not increased in a direct ratio with the additions in pavement area. Because substantial increases in the number of based aircraft are projected over the study period, there will obviously be an increase in the amount of fuel purchased for resale, resulting in a relative increase in income. If an effort to lease the airport operated fueling services and Terminal operationsto a private company is successful, the income and expenses picture will change. It is anticipated that this scenario may occur late in Stage I or in Stage II. Therefore, the account related to fuel purchased for resale was deleted in Stage II and the appropriate income account adjustment were made. Administrative accounts are 204- 5301, 5302, 5303, 5305, 5306, 5307, 5308, 5309, 5401 and 5402. As stated earlier, no significant changes in the administrative operation of the airport are anticipated. This is primarily due to the expected continuation of the City's technical and administrative support. Therefore, the standard inflation figures will be applied to these accounts. Accounts which do fall into the above headings have been classified as "Other" for the purposes of the financial analysis. These account numbers are 204 -5109 (interest due), 5410 (Building ISF), 5430 (Administrative Allocation - General Fund) and 5501 (Contingencies). Again, the estimates found herein 17326/960507 7 -12 were based in large part on discussions with the Airport Manager. The result of the discussions is that no significant change beyond the normal inflation rates have been applied to these accounts. Utilities comprises account number 204 -5304. While no major increase beyond a normal supplier periodic adjustment is evident, there will be some increases in utility costs relating to expanded facilities, particularly related to the planned T- hangar additions. This is not expected to be significant due to the limited use of power in the units. Also, the cost of these utilities will be passed along to the tenants. No additional street lighting is anticipated over the course of the planning period. 7.2.2.1 Revenues As was done with expenditure projections at the GMA, future revenues were also based on the summary financial reports immediately prior to the study period, please refer to Exhibit 7 -3 for an example of this report. Additionally, by referring to Table 7 -7 it is possible to identify four primary sources of operating revenue: 1) Ad Valorem & Sales Tax; 2) Fuel and Terminal Sales; 3) Interest and Other; and 4) Leases and Rents. TABLE 7 -7 PROJECTED REVENUES GEORGETOWN MUNICIPAL AIRPORT Base Year FY. 1996/97 2000 2005 2015 Ad Valorem and Sales Tax 13,500 14,752 17,102 22,984 Fuel and Terminal Sales 374,800 433,878 449,036 603,467 Interest and Other 2,200 2,400 2,600 3,000 Leases and Rents 148,1661 204,450 274,600 540,180 538,666 655,480 743,338 1,116,631 2 124 New T- hangars added during the first 3 years of the planning period 2 Corporate Development will add significant revenue between 2005 -2010 3 Does not include Transfers In associated with Capital Improvement Projects 7.2.2.2 Ad Valorem and Sales Tax A dedicated source of income for the airport comes from the public taxes generated by facilities and aviation activity on the premises. In specific, all property taxes and the sales tax generated from sales of aviation products on the airport, which flow into the City Treasury, are funneled back to the airport operations account. Any increase in these dollars will be tied directly to the growth in aviation activity on the field. Such growth is projected and the resulting increase in revenues is shown Table 7 -7. 17326/960507 7 -13 10-02- 1997 09:21 AM 600 - AIRPORT OPERATIONS 204- AIRPORT ADMINISTRATION ACCOUNT NON ACCOUNT NAME PERSONNEL SI 204 - 5010 -00 204 - 5013 -00 204- 5014 -00 204- 5015 -00 204 - 5016 -00 204- 5017 -00 204- 5018 -00 204- 5019 -00 :RVICES SALARIES TAXES, SOCIAL SECURITY GROUP INSURANCE RETIREMENT LONGEVITY WORKERS' COMP STATE UNEMPLOYMENT TAX NON REGULAR SALARIES FINANCIAL STATEMENT AS OF: SEPTEMBER 30TH, 1997 ANNUAL CURRENT BUDGET PERIOD Y -T -D Y. OF ACTUAL BUDGET PAGE: 5 Y -T -D BUDGET ENCUMB. BALANCE 45,691.00 1,641.52 39,154.74 85.69 0.00 6,536.26 8,312.00 632.34 7,037.56 84.67 0.00 1,274.44 5,972.00 241.08 3,038.54 50.88 0.00 2,933.46 3,278.00 230.92 2,482.72 75.74 0.00 795.28 1,932.00 252.00 2,136.00 110.56 0.00 ( 204.00) 1,641.00 166.40 1,149.08 70.02 0.00 491.92 1,206.00 0.00 729.34 60.48 0.00 476.66 55,047.00 2,172.04 55,999.16 101.73 0.00 ( 952.16) ** CATEGORY TOTAL ** 123,079.00 5,336.30 111,727.14 90.78 0.00 11,351.86 OPERATING 204- 5101 -00 OFFICE SUPPLIES 1,600.00 100.15 1,127.53 75.28 77.00 395.47 204- 5102 -00 EDUCATIONAL SUPPLIES 100.00 0.00 0.00 0.00 0.00 100.00 204 - 5103 -00 FOOD 1,300.00 0.00 1,099.59 104.00 252.35 ( 51.94) 204 - 5104 -00 JANITORIAL SUPPLIES 250.00 0.00 227.33 90.93 0.00 22,67 204- 5107 -00 SMALL TOOLS 900.00 59.95 476.08 66.48 122.27 301.65 204 - 5109 -00 OTHER, INTEREST DUE 4,550.00 0.00 0.00 0.00 0.00 4,550.00 204- 5201 -00 MAINTENANCE - EQUIPMENT 11,000.00 0.00 3,141.80 28.56 0.00 7,858.20 204- 5202 -00 GAS, OIL & TIRES 1,500.00 31,940.24 32,502.54 376.21 18,140.59 ( 49,143.13) 204- 5202 -RS FUEL 235,000.00 63.00 233,075.26 99.41 535.26 1,389.48 204- 5208 -00 MAINTENANCE - AIRPORT 5,871.00 143.40 15,816.86 283.03 800.00 ( 10,745.86) 204- 5301 -00 INSURANCE 6,690.00 0.00 5,595.00 83.63 0.00 1,095.00 204- 5302 -00 CONTRACTS & LEASES 2,000.00 0.00 1,800.00 90.00 0.00 200,00 204- 5303 -00 SPECIAL SERVICE & LEGAL 3,500.00 0.00 0.00 0.00 0.00 3,500.00 204 - 5304 -00 UTILITIES 16,000.00 843.40 10,116.11 63.23 0.00 5,883.89 204- 5305 -00 TELEPHONE 1,200.00 66.16 815.72 75.26 87.41 296.87 204 - 5306 -00 TRAVEL & TRAINING 800.00 0.00 328.94 41.12 0.00 471.06 204- 5307 -00 SUBSCRIPTIONS & DUES 100.00 0.00 77.50 77.50 0.00 22.50 204 - 5308 -00 REFUNDS, JUDGMENTS, DAMAGE 500.00 ( 23.4( 51.58) 10.32- 0.00 551.58 204 - 5309 -00 ADS, NOTICES, RECORDING FE 0.00 0.00 188.40 0.00 0.00 ( 188.40) 204- 5401 -00 VEHILE LEASE 8,320.00 0.00 8,320.00 100.00 0.00 0.00 204- 5402 -00 VEHICLE MAINTENANCE 4,938.00 0.00 4,938.00 100.00 0.00 0.00 204- 5410 -00 BUILDING ISF 2,470.00 0.00 2,470.00 100.00 0.00 0.00 204 - 5430 -00 ADMIN ALLOC - GENERAL FUND 40,867.00 0.00 28,528.00 69.81 0.00 12,339.00 204- 5501 -00 CONTINGENCY 1,000.00 0.00 11.00 1.10 0.00 989.00 ** CATEGORY TOTAL ** 350,456.00 33,192.83 350,604.08 105.75 20,014.88 ( 20,162.96) CAPITAL 204- 5602 -00 BUILDINGS & IMPROVEMENTS 50,000.00 0.00 13,072.56 238.40 106,128.00 ( 69,200.56) ** CATEGORY TOTAL ** 50,000.00 0.00 13,072.56 238.40 106,128.00 ( 69,200.56) *** DEPARTMENT TOTAL *** 523,535.00 38,529.13 475,403.78 114.90 126,142.88 ( 78,011.66) 7.2.2.3 Fuel and Terminal Sales During Stage I of the study period, the sale of aviation fuel is evaluated as part of the airport operations revenue. However, it is anticipated that an arrangement will be consummated with a private firm to provide professional aviation services at the GMA. Therefore, the sale of fuel and aviation supplies from the terminal will show an increase relative to the number of additional aircraft projected to be based at GMA during the first five years of the study. After this period, an adjustment will be made to reflect a continuing increase in the sale of fuel, but with the airport receiving a percentage of the fuel sales by a Fixed Base Operator (FBO) through a fuel flowage fee. This fee has been estimated at $0.10 per gallon, as an amount which reflects a fair fee with ownership of the fueling system in the hands of the airport (City). 7.2.2.4 Interest and Other This is an adjusting account which has little impact on the overall financial picture at GMA. Accordingly, only changes relating to inflation are reflected in the projections for this account. 7.2.2.5 Leases and Rents Airport improvement plans call for the immediate construction of three 8 -bay T- hangar units. These structures will be owned and maintained by the City as an investment. It is anticipated that these units will fill quickly. The initial revenue will be used to retire the construction debt over a period of seven years. In Stage H, three additional 8 -bay T- Hangar units will be constructed, and new land and facilities rental income is planned to be derived from the lease of the FBO area. Also, new revenue is planned from the first Phase of the development of the corporate hangar area on the Southeast side of the airport will be developed. No revenues from additional land uses such as agriculture operations or industrial development are expected during the planning period. 7.2.2.6 Transfers In This account reflects the income from the City designated as the local share of Federal and State projects. These amounts are projected in Table 7 -4 in relation to the local share of development costs for the specific airport improvement projects planned for the appropriate stage but are not included in the projections of operating revenues. 7.2.3 Summary The general picture which emerges from a fiscal analysis of GMA operations is that of a well managed relatively prosperous enterprise. Any apparent deficiencies in net revenues results from City policies regarding the funding of capital improvements. Airport operations generates more adequate funds to cover the associated costs. These positive net revenues are then available to partially off -set capital improvement and major maintenance projects. 17326/960507 7 -15 It must be noted that while airfield facilities are the airport's reason for being, in the absence of landing fees (uncommon at general aviation airports) or similar charges, these facilities generate no direct revenues. In fact they are the source of substantial expense as result of the need for periodic minor and major maintenance. Unlike airfield facilities, hangars and similar support facilities can be the source of a significant stream of positive net revenue. Accordingly, it is recommended that the City administration carefully consider investing in hangar construction or infrastructure construction to support the private development of hangar facilities. Carefully planned and prudently structured, such arrangements can be the source of substantial positive revenue. Some possibilities for such arrangements are discussed in the following Management Analysis. 7.3 Management Analysis The plan for the airport improvements at the GMA, as developed by this Master Plan, is based on the premise that most aspects of aviation activity will experience a healthy growth over the planning period. The primary contributing factors include the closing of the Robert Mueller Municipal Airport (RMMA) in Austin, and the possible purchase of the Austin Executive Airport (Executive) property by individuals who are expected to use the property for purposes other than aviation. This change in the aviation environment in the Austin area will have significant and potentially beneficial impacton growth at GMA. The number of displaced aircraft from the closing of the two previously mentioned airports total approximately 350. It is estimated for the purpose of developing a planning base, that the number of aircraft expected to relocate to GMA, would bring the total aircraft based at GMA to nearly 170 at the end of the Mid -Term period. Therefore, projected revenues from airport operations at GMA will reflect a per aircraft comparison between the number of aircraft based at GMA during the pre - planning period and the number of aircraft projected to be based at GMA. The current economic situation of the airport operations shows what can be expected in the future. Simply stated, the airport is now operating in the black. Projections of the future operating budget reflect a substantial increase in revenue with relatively modest increases in expenses associated primarily with inflation and increases in maintenance costs resulting from the construction of new facilities. The City administration should, therefore, be comfortably justified in supporting the projected local share of $973,000 over the 20 year Master Planning period. Since GMA is a general aviation facility, revenue sources are very limited as compared to a commercial service airport or an airport which serves as part of an industrial development park. In looking for additional potential revenue sources, very few areas appear to present prospects that would prove to be advantageous to the airport. For example, though agriculture income at many airports produces significant income, the soil at GMA does not have the soil makeup or balance that would be conducive to row crop or hay leases. There are no plans to promote any form of non - aviation related industrial development on the airport at this time, therefore, no examination of this potential revenue has been done. However, some land would be available to lease for this purpose in the future if the desire or need arises. The most promising source of additional income appears to be construction of additional aircraft storage facilities on the airport, and the leasing of FBO facilities will provide the additional income need 17326/960507 7 -16 to continue the aggressive airport development program. Over the 20 year planning period, the City will construct at least six 8 -bay T -hangar units. These will be operated by the City, and, after the payoff period is passed, the income will be invaluable as a source of operating and capital improvement revenue. Another planned area of revenue development will be the construction of two corporate hangar aprons, and the leasing of hangar construction sites to private developers. Since the land is already owned by the airport, the only cost to the airport would be the local share of the apron construction and such infrastructure improvements as the City deems it appropriate to make. Negotiations with a prospective developer may result in his participation in the infrastructure costs. Finally, the airport is considering the lease of approximately three acres of land to a company which will take over the airports fuel and supplies services. The airport may see a slight drop in revenue following the release the aircraft fueling rights to this FBO, however, revenues should increase as the FBO's business increases and the airport realizes a share of this increase through a percentage of FBO revenues as part of the base rent contract. The airport should develop minimum standards for the operation of the FBO prior to advertising for proposals. As in the case of the corporate hangars, the negotiations with a prospective FBO tenant may include participation in the local share of FBO development costs and the general aviation terminal building. The overhead of operating the airport has been kept at a minimum by the Airport Manager. With the continuing support of the City, a progressive increase in revenues over expenses can be expected. Therefore, the continued participation in the State Block Grant Program through the Texas Department of Transportation, Aviation Division will prove to be a successful endeavor without putting undue strain on the airport finances. 17326/960507 7 -17