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HomeMy WebLinkAboutUB-wwratestudyWASTEWATER RATE CALCULATION Effective:10/1/2022 FIXED COST CITY OF REXBURG 2021 2022 2023 REXBURG OPER.CAPITAL BASE FEES ACTUAL FORECAST ESTIMATED COLLECTIONS TREATMT TREATMT WHETHER ACCT # ACCT NAME EXPENSES EXPENSES EXPENSES SHARE COSTS ONLY COSTS COSTS USE SYSTEM OR NOT Treatment-27435 OPERATING COSTS 4100 SALARIES 433,696 470,000 508,900 93%473,277 473,277 35,623 4106 CERTIFICATION RAISES 0 0 3,000 93%2,790 2,790 210 4107 MERIT RAISES 0 0 0 93%0 0 0 4109 ADD MAINT. POSITION 0 0 0 93%0 0 0 4150 FULLTIMER OVERTIME 4,254 6,500 6,500 93%6,045 6,045 455 4159 BLDG MAINT LABOR 0 0 0 93%0 0 0 4160 PART-TIME WAGES 2,648 3,000 3,600 93%3,348 3,348 252 4190 ACCRUED LEAVE 16,785 5,200 9,000 93%8,370 8,370 630 4200 BENEFITS 224,152 270,000 274,000 93%254,820 254,820 19,180 4240 PERSI PENSION EXP ADJ -46,615 0 17,000 93%15,810 15,810 1,190 4250 W/C SURCHARGE 185 100 9,700 93%9,021 9,021 679 4251 W/C REFUND -2,785 -2,700 12,600 93%11,718 11,718 882 4270 UNIFORMS 1,842 1,600 1,800 93%1,674 1,674 126 4290 WELLNESS PROGRAM 567 700 700 93%651 651 49 TOTAL PERSONNEL COSTS 634,729 754,400 846,800 93%787,524 0 787,524 59,276 4300 SUPPLIES 30,364 30,000 32,000 95%30,400 30,400 1,600 4310 LAB /UV SYSTEM SUPPLIES 27,984 25,300 26,000 95%24,700 24,700 1,300 4342 CHEMICALS FOR TREATMENT 65,999 115,000 118,000 100%118,000 118,000 0 4350 GAS & OIL 14,318 18,000 18,500 93%17,205 17,205 1,295 4360 POSTAGE 1,856 2,000 2,000 93%1,860 1,860 140 4390 SMALL TOOLS 9,068 8,000 8,500 93%7,905 7,905 595 4394 SMALL TOOLS-GAS SENSORS 2,675 0 2,000 100%2,000 2,000 0 4400 SHOTS/DRUG TESTS/BACKGROUND 122 500 200 93%186 186 14 4430 HIRED WORK 14,014 20,000 20,000 5%1,000 1,000 19,000 4431 ENG.-INSPECTIONS/SMALL PROJ.2,283 2,500 2,500 93%2,325 2,325 175 4432 TESTING HIRED OUT 9,758 10,000 10,000 93%9,300 9,300 700 4452 LAND FILL TIPPING/HAULING FEES 0 0 0 100%0 0 0 4454 HIRED WORK-ODD YR.AERIAL PHOTO 2,160 2,500 2,600 93%2,418 2,418 182 4460 INSURANCE 18,431 22,700 26,600 97%25,802 25,802 798 4470 TRAVEL & TRAINING & MEETINGS 4,965 8,000 8,000 93%7,440 7,440 560 4480 DUES & MEMBERSHIP 875 900 900 93%837 837 63 4486 IPDES PERMIT FEES-BEGIN FY20 15,709 17,600 22,000 93%20,460 20,460 1,540 4490 BANKING FEES 11,089 1,900 2,000 0%0 0 2,000 4491 CREDIT CARD PROCESSING FEES 0 11,000 11,400 0%0 0 11,400 4495 STATEMENT BILLING 3,808 4,200 4,300 0%0 0 4,300 4500 ADVERTISING 86 100 100 93%93 93 7 4510 TELEPHONE/INTERNET 4,414 4,600 4,700 93%4,371 4,371 329 4520 HEAT-NATURAL GAS 56,625 58,000 60,000 93%55,800 55,800 4,200 4533 POWER-EFF BLDG/IRRIG 777 800 800 100%800 800 0 4534 POWER-OLD TFMR/BLOWR 285,721 235,000 235,000 100%235,000 235,000 0 4535 POWER-NEW TFMR 54,134 50,000 50,000 100%50,000 50,000 0 4536 POWER-GRAV BELT/BLOWER 35,928 38,000 38,000 100%38,000 38,000 0 4583 WATE/SEWER/GARBAGE-85%4,498 5,000 5,200 100%5,200 5,200 0 4595 REP-WWTP PUMP/BLOWR 49,227 30,000 35,000 100%35,000 35,000 0 Volume TREATMENT AND COLL. RELATED TO VOLUME WASTEWATER RATE CALCULATION Effective:10/1/2022 FIXED COST CITY OF REXBURG 2021 2022 2023 REXBURG OPER.CAPITAL BASE FEES ACTUAL FORECAST ESTIMATED COLLECTIONS TREATMT TREATMT WHETHER ACCT # ACCT NAME EXPENSES EXPENSES EXPENSES SHARE COSTS ONLY COSTS COSTS USE SYSTEM OR NOT Volume TREATMENT AND COLL. RELATED TO VOLUME 4596 REP-WWTP SCREW PRESSES/GBT/ETC 31,005 30,000 35,000 100%35,000 35,000 0 4600 REP-BUILDING 24,850 22,000 40,000 95%38,000 38,000 2,000 4610 REP-EQUIPMENT 86,697 70,000 70,000 95%66,500 66,500 3,500 4624 PARTS & PIPE 0 0 0 100%0 0 0 4640 COMPUTER PROGRM 15,002 15,500 16,500 50%8,250 8,250 8,250 TOTAL OPERATING COSTS 884,440 859,100 907,800 93%843,852 0 843,852 0 63,948 FIXED COSTS 93%=TREATMENT PERCENT OF (PERSONNEL + OPERATIONS) 4427 BOND INTEREST 25,453 16,900 12,800 90%11,520 0 11,520 1,280 4428 BONDS PREM AMORT 0 0 0 90%0 0 0 0 4677 DEPRECIATION 889,605 905,000 915,000 90%823,500 0 823,500 91,500 Capital Maintenance Payback (formerly DEPREC./UPGRADE)425,000 100%425,000 425,000 0 Capital Maintenance Payback (formerly DEPREC./UPG OFFSET)-425,000 100%-425,000 0 -425,000 0 4679 BAD DEBT WRITEOFFS 4,276 2,000 4,000 0%0 0 0 4,000 4680 LIABILITY LOSS 2,591 0 0 100%0 0 0 0 4830 GIS OVERHEAD 0 14,400 15,600 90%14,040 14,040 1,560 4850 SHOP EXP O/H 15,364 15,000 14,000 93%13,020 13,020 980 4860 ASSET SECURITY EXP 200,900 206,800 216,400 13%28,291 28,291 188,109 4890 GEN. OVERHEAD 40%146,560 158,560 145,800 80%116,640 116,640 29,160 4890 A/R OVERHEAD 40%146,560 158,560 145,800 80%116,640 116,640 29,160 4890 A/P OVERHEAD 20%73,280 79,280 72,900 80%58,320 58,320 14,580 4870 ASSET DISPOSAL 30,598 88,600 28,000 100%28,000 0 28,000 0 4875 PRINCIPAL PAYMENTS 0 0 356,500 90%320,850 0 320,850 35,650 4875 PRINCIPAL PAYMENTS-Offset by revenue 0 0 418,500 90%376,650 376,650 41,850 6000 CONTINGENCY 0 0 0 100%0 0 0 27499-4952 TRNSFR TO CAP-MAINT PROJ 0 0 300,000 0%0 0 300,000 TOTAL FIXED COSTS 1,535,186 1,645,100 2,645,300 72%1,907,471 0 771,951 1,135,520 737,829 Collections-27475 OPERATING COSTS 4100 SALARIES/FULL TIME 256,753 274,000 286,400 4.72%13,518 90,051 13,518 182,831 4106 CERTIFICATION RAISES 0 0 2,000 4.72%94 629 94 1,277 4107 MERIT RAISES 0 0 0 4.72%0 0 0 0 4109 ADD MAINT. POSITION-50/50 0 0 0 4.72%0 0 0 0 4150 FULLTIMER OVERTIME 1,537 1,600 1,600 4.72%76 503 76 1,021 4190 ACCRUED LEAVE 8,734 3,000 5,000 4.72%236 1,572 236 3,192 4200 BENEFITS 147,259 172,700 173,000 4.72%8,166 54,395 8,166 110,439 4240 PERSI PENSION EXP ADJ -27,577 0 10,000 4.72%472 3,144 472 6,384 4250 W/C SURCHARGE 139 0 100 4.72%5 31 5 64 4251 W/C REFUND -1,439 -1,600 -1,200 4.72%-57 -377 -57 -766 4270 UNIFORMS 604 1,200 1,200 4.72%57 377 57 766 4290 WELLNESS PROGRAM 839 1,000 1,000 4.72%47 314 47 639 TOTAL PERSONNEL COSTS 386,849 451,900 479,100 4.72%22,614 150,640 22,614 0 305,846 4300 SUPPLIES 5,936 6,000 6,400 4.72%1,980 1,459 1,980 2,961 WASTEWATER RATE CALCULATION Effective:10/1/2022 FIXED COST CITY OF REXBURG 2021 2022 2023 REXBURG OPER.CAPITAL BASE FEES ACTUAL FORECAST ESTIMATED COLLECTIONS TREATMT TREATMT WHETHER ACCT # ACCT NAME EXPENSES EXPENSES EXPENSES SHARE COSTS ONLY COSTS COSTS USE SYSTEM OR NOT Volume TREATMENT AND COLL. RELATED TO VOLUME 4350 GAS & OIL 14,093 16,000 16,500 4.72%779 5,188 779 10,533 4390 SMALL TOOLS 2,119 3,200 3,400 4.72%160 1,069 160 2,171 4400 SHOTS/DRUG TESTS 0 0 0 4.72%0 0 0 0 4430 HIRED WORK 10,350 3,000 5,000 4.72%236 1,572 236 3,192 4431 ENG.-INSPECTIONS/SMALL PROJ.24,443 25,000 25,000 4.72%1,180 7,861 1,180 15,959 4446 HIRED WORK-SHERRIFF DISPATCH 0 0 5,000 4.72%236 1,572 236 3,192 4454 HIRED WORK-ODD YR.-AERIAL PHOTO 0 2,200 2,300 4.72%109 723 109 1,468 4460 INSURANCE 100,229 92,300 60,900 4.72%2,874 19,149 2,874 38,877 4470 TRAVEL & TRAINING 2,043 3,000 3,000 4.72%142 943 142 1,915 4480 DUES & MEMBERSHIP 655 700 700 4.72%33 220 33 447 4490 BANKING FEES 10,635 2,000 2,100 0.0%0 0 2,100 4491 CREDIT CARD PROCESSING 0 11,000 11,200 0.0%0 0 11,200 4495 STATEMENT BILLING 3,808 4,200 4,300 0.0%0 0 4,300 4500 ADVERTISING & PUBLISHING 23 100 100 4.72%5 31 5 64 4510 TELEPHONE & INTERNET 3,752 4,100 4,100 4.72%194 1,289 194 2,617 4537 LIFT STAT POWER-NON-V RIVER DR 27,649 29,000 29,000 100%29,000 29,000 0 0 4538 LIFT STAT POWER-V RIVER DR 7,876 7,000 8,000 0%0 0 8,000 4584 WATER/SEWER/GARBAGE-15%324 400 400 0%0 0 400 4597 REPAIRS-PUMPS,LIFT STN 20,605 15,000 16,000 90%14,400 14,400 0 1,600 4598 REPAIRS-V RIVER DR LIFTSTATION 1,084 3,000 4,000 0%0 0 4,000 4600 REPAIRS-BUILDINGS 1,213 2,000 2,000 4.72%94 629 94 1,277 4610 EQUIPMENT REPAIRS 36,791 25,000 30,000 4.72%1,416 9,433 1,416 19,151 4624 PARTS & PIPE & LINE REPAIRS 866 90,000 90,000 90%81,000 77,177 3,823 9,000 4640 COMPUTER PROGRAM 14,759 15,000 18,500 50%9,250 8,813 437 9,250 TOTAL OPERATING COSTS 289,254 359,200 347,900 41%143,088 180,528 13,698 0 153,675 4570 ASSET DISPOSALS 0 0 0 100%0 0 0 0 4677 DEPRECIATION 456,897 460,000 550,000 90%495,000 0 495,000 55,000 4680 LIABILITY LOSS 2,500 0 0 100%0 0 0 0 4830 GIS OVERHEAD 44,966 39,400 29,200 100%29,200 1,378 27,822 4840 RIGHT OF WAY CHARGE 294,200 307,500 325,500 100%325,500 15,364 310,136 4850 SHOP EXPENSES 26,424 12,000 15,600 4.72%736 736 14,864 4860 ASSET SECURITY 121,900 123,200 137,700 8.3%11,475 75,735 11,475 50,490 4877 CONT. CAP OFFSET 0 150,000 150,000 100%150,000 0 150,000 0 4890 GEN. OVERHEAD 40%65,040 68,960 68,040 80%54,432 39,282 2,569 26,188 4890 A/R OVERHEAD 40%65,040 68,960 68,040 80%54,432 39,282 2,569 26,188 4890 A/P OVERHEAD 20%32,520 34,480 34,020 80%27,216 19,641 1,285 13,094 6000 CONTINGENCY 0 0 0 100%0 0 0 0 TOTAL FIXED COSTS 1,109,487 1,264,500 1,378,100 83%1,147,991 173,941 35,376 645,000 523,783 GRAND TOTAL 4,839,945 5,334,200 6,605,000 73%4,852,540 505,109 2,475,015 1,780,520 1,844,356 LESS INDUSTRIAL USERS SURCHARGES 0 0 LESS LIFT STATION POWER FOR SUGAR/TETON 76.39%-9,167 % increase fixed costs 1.521322302 LESS OTHER INCOME -42,500 -100,000 Contributed Capital -150,000 0 Less Trnsfr to Cap-Maint. Proj.-Paid from Operating Cash Reserves 0 -300,000 Less Prin PMT from Fund 35 -376650 -41,850 COST TRANSFER WASTEWATER RATE CALCULATION Effective:10/1/2022 FIXED COST CITY OF REXBURG 2021 2022 2023 REXBURG OPER.CAPITAL BASE FEES ACTUAL FORECAST ESTIMATED COLLECTIONS TREATMT TREATMT WHETHER ACCT # ACCT NAME EXPENSES EXPENSES EXPENSES SHARE COSTS ONLY COSTS COSTS USE SYSTEM OR NOT Volume TREATMENT AND COLL. RELATED TO VOLUME TOTAL TREATMENT COSTS 505,109 $2,475,015 $1,211,370 $1,393,339 TOT GAL REX GAL METERS 2022 FORECAST REVENUE 3,600,000 1,250,000 2022 PER UNIT CHARGE 2.78 4.66 16.47 Current Forecast REXBURG GALLONS (000)-/-EQUIVALENT METERS 772,532 772,532 6,325 $260,000 x SUGAR CITY USAGE (000'S GALLONS)93,525 10.52% $63,000 x TETON CITY USAGE (000'S GALLONS)22,662 2.55% $323,000 888,719 13.07% Wastewater Treatment Costs/1000 Gallons SUGAR/TETON REXBURG REXBURG TREATMENT TREATMENT FIXED COST COSTS COSTS BASE FEE OPERATING TREATMENT COST/1000 GAL.2.78 2.78 REXBURG COLLECTIONS ONLY ADDITIONAL COST 0.65 K-MART LIFT STATION POWER & REPAIR COSTS 0.08 0.08 REXBURG CAPITAL TREATMENT COST/1000 GAL.1.49 TOTAL TREATMENT COST/1000 GAL.2.86 5.00 REXBURG COST PER EQUIVALENT METER 18.36 Old Rate $2.78 $4.66 $16.47 Change in Rate $0.08 $0.34 $1.89 Total Increase 2.88%7.30%11.48% Total Revenue -New Rates $332,295 $3,862,661 $1,393,443 What is causing the Increases? Expenses 2021 2023 % Change Personnel 1,068,194 1,325,900 24.13% Operations 1,173,694 1,255,700 6.99% Depreciation 889,605 915,000 2.85% Other Fixed Costs (Includes Depreciation)3,569,673 4,023,400 12.71% Actual Forecast FY 23 Sewer Reserve 9/30/2022 9/30/2023 Cap Projects Operating Reserves 6,975,626$ 4,068,626$ 4,372,000 Capital Reserves 2,357,800$ (416,900)$ 3,770,200 Construction Fund -$ -$ Total 9,333,426$ 3,651,726$ 8,142,200 Staff Recommends we take the full calculated increase. Large increase due to not subsidizing operating fund with Sewer Industrial Surcharges