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HomeMy WebLinkAboutUB-wwratestudyWASTEWATER RATE CALCULATION Effective:10/1/2023 FIXED COST CITY OF REXBURG 2022 2023 2024 REXBURG OPER.CAPITAL BASE FEES ACTUAL FORECAST ESTIMATED COLLECTIONS TREATMT TREATMT WHETHER ACCT # ACCT NAME EXPENSES EXPENSES EXPENSES DIFFERENCE SHARE COSTS ONLY COSTS COSTS USE SYSTEM OR NOT Treatment-27435 OPERATING COSTS 8.5 FT 4100 SALARIES 454,630 475,000 542,500 67,500 93%504,525 504,525 37,975 4106 CERTIFICATION RAISES 0 0 3,000 93%2,790 2,790 210 4107 MERIT RAISES 0 2,200 7,200 93%6,696 6,696 504 4109 ADD MAINT. POSITION 0 0 0 93%0 0 0 4150 FULLTIMER OVERTIME 4,478 6,500 6,500 0 93%6,045 6,045 455 4159 BLDG MAINT LABOR 0 0 0 0 93%0 0 0 4160 PART-TIME WAGES 0 0 0 93%0 0 0 4190 ACCRUED LEAVE 338 6,700 7,000 300 93%6,510 6,510 490 4200 BENEFITS 248,031 252,000 296,100 44,100 93%275,373 275,373 20,727 4240 PERSI PENSION EXP ADJ 20,404 17,000 17,000 93%15,810 15,810 1,190 4250 W/C SURCHARGE 66 2,500 2,500 0 93%2,325 2,325 175 4251 W/C REFUND -2,660 -2,000 -2,000 0 93%-1,860 -1,860 -140 4270 UNIFORMS 1,601 1,700 1,800 100 93%1,674 1,674 126 4290 WELLNESS PROGRAM 436 600 700 100 93%651 651 49 TOTAL PERSONNEL COSTS 727,324 762,200 882,300 93%820,539 0 820,539 61,761 4300 SUPPLIES 36,206 32,000 32,000 0 95%30,400 30,400 1,600 4310 LAB /UV SYSTEM SUPPLIES 24,098 26,000 26,000 0 95%24,700 24,700 1,300 4342 CHEMICALS FOR TREATMENT 96,232 134,000 136,000 2,000 100%136,000 136,000 0 4350 GAS & OIL 20,141 18,500 18,500 0 93%17,205 17,205 1,295 4360 POSTAGE 2,319 2,000 2,000 0 93%1,860 1,860 140 4390 SMALL TOOLS 9,022 8,500 8,600 100 93%7,998 7,998 602 4394 SMALL TOOLS-GAS SENSORS 10 500 2,000 100%2,000 2,000 0 4400 SHOTS/DRUG TESTS/BACKGROUND 681 500 500 0 93%465 465 35 4430 HIRED WORK 15,790 16,000 16,000 0 5%800 800 15,200 4431 ENG.-INSPECTIONS/SMALL PROJ.625 1,500 1,500 93%1,395 1,395 105 4432 TESTING HIRED OUT 17,349 23,000 25,000 2,000 93%23,250 23,250 1,750 4452 LAND FILL TIPPING/HAULING FEES 0 0 0 0 100%0 0 0 4454 HIRED WORK-ODD YR.AERIAL PHOTO 0 2,600 2,600 93%2,418 2,418 182 4460 INSURANCE 22,633 26,100 33,000 6,900 97%32,010 32,010 990 4470 TRAVEL & TRAINING & MEETINGS 11,173 8,000 8,000 0 93%7,440 7,440 560 4480 DUES & MEMBERSHIP 726 800 800 93%744 744 56 4486 IPDES PERMIT FEES-BEGIN FY20 17,708 22,000 23,500 93%21,855 21,855 1,645 4490 BANKING FEES 1,921 2,000 2,100 0%0 0 2,100 4491 CREDIT CARD PROCESSING FEES 11,798 10,000 10,500 0%0 0 10,500 4495 STATEMENT BILLING 4,204 7,000 7,100 100 0%0 0 7,100 4500 ADVERTISING 163 100 100 0 93%93 93 7 4510 TELEPHONE/INTERNET 4,660 4,700 4,700 0 93%4,371 4,371 329 4520 HEAT-NATURAL GAS 68,225 70,000 70,000 0 93%65,100 65,100 4,900 4533 POWER-EFF BLDG/IRRIG 1,057 1,000 1,000 0 100%1,000 1,000 0 4534 POWER-OLD TFMR/BLOWR 243,554 250,000 255,000 5,000 100%255,000 255,000 0 4535 POWER-NEW TFMR 57,626 58,000 59,000 1,000 100%59,000 59,000 0 4536 POWER-GRAV BELT/BLOWER 44,058 42,000 43,000 1,000 100%43,000 43,000 0 4583 WATE/SEWER/GARBAGE-85%4,884 5,300 5,400 100 100%5,400 5,400 0 4595 REP-WWTP PUMP/BLOWR 32,802 35,000 35,000 0 100%35,000 35,000 0 4596 REP-WWTP SCREW PRESSES/GBT/ETC 9,727 15,000 20,000 100%20,000 20,000 0 4600 REP-BUILDING 16,584 30,000 28,000 -2,000 95%26,600 26,600 1,400 4610 REP-EQUIPMENT 75,792 138,000 95,000 -43,000 95%90,250 90,250 4,750 4624 PARTS & PIPE 0 0 0 0 100%0 0 0 4640 COMPUTER PROGRM 13,504 16,000 16,200 200 50%8,100 8,100 8,100 TOTAL OPERATING COSTS 865,274 1,006,100 988,100 -18,000 93%923,454 0 923,454 0 64,646 FIXED COSTS 93%=TREATMENT PERCENT OF (PERSONNEL + OPERATIONS) Volume TREATMENT AND COLL. RELATED TO VOLUME WASTEWATER RATE CALCULATION Effective:10/1/2023 FIXED COST CITY OF REXBURG 2022 2023 2024 REXBURG OPER.CAPITAL BASE FEES ACTUAL FORECAST ESTIMATED COLLECTIONS TREATMT TREATMT WHETHER ACCT # ACCT NAME EXPENSES EXPENSES EXPENSES DIFFERENCE SHARE COSTS ONLY COSTS COSTS USE SYSTEM OR NOT Volume TREATMENT AND COLL. RELATED TO VOLUME 4427 BOND INTEREST 16,288 12,800 8,600 -4,200 90%7,740 0 7,740 860 4428 BONDS PREM AMORT 0 0 0 0 90%0 0 0 0 4677 DEPRECIATION 838,197 860,000 910,000 50,000 90%819,000 0 819,000 91,000 Capital Maintenance Payback (formerly DEPREC./UPGRADE)450,000 100%450,000 450,000 0 Capital Maintenance Payback (formerly DEPREC./UPG OFFSET)-450,000 100%-450,000 0 -450,000 0 4679 BAD DEBT WRITEOFFS 857 1,500 1,800 300 0%0 0 0 1,800 4680 LIABILITY LOSS 0 0 0 0 100%0 0 0 0 4830 GIS OVERHEAD 14,194 15,600 16,700 1,100 90%15,030 15,030 1,670 4850 SHOP EXP O/H 25,141 35,000 28,000 -7,000 93%26,040 26,040 1,960 4860 ASSET SECURITY EXP 206,796 216,400 215,100 -1,300 13%28,173 28,173 186,927 4890 GEN. OVERHEAD 40%158,558 145,800 150,080 4,280 80%120,064 120,064 30,016 4890 A/R OVERHEAD 40%158,558 145,800 150,080 4,280 80%120,064 120,064 30,016 4890 A/P OVERHEAD 20%79,280 72,900 75,040 2,140 80%60,032 60,032 15,008 4870 ASSET DISPOSAL 82,677 30,000 30,000 0 100%30,000 0 30,000 0 4875 PRINCIPAL PAYMENTS 0 0 361,100 361,100 90%324,990 0 324,990 36,110 4875 PRINCIPAL PAYMENTS-Offset by revenue 0 0 423,900 423,900 90%381,510 381,510 42,390 6000 CONTINGENCY 0 0 10,000 10,000 100%10,000 10,000 0 27499-4952 TRNSFR TO CAP-MAINT PROJ 0 78,000 247,000 169,000 0%0 0 247,000 TOTAL FIXED COSTS 1,580,547 1,613,800 2,627,400 1,013,600 74%1,942,643 0 829,403 1,113,240 684,757 Collections-27475 OPERATING COSTS 4100 SALARIES/FULL TIME 269,709 303,000 324,500 4.72%15,316 102,031 15,316 207,153 4106 CERTIFICATION RAISES 0 0 2,000 4.72%94 629 94 1,277 4107 MERIT RAISES 0 1,100 3,600 4.72%170 1,132 170 2,298 4109 ADD MAINT. POSITION-50/50 0 0 0 4.72%0 0 0 0 4150 FULLTIMER OVERTIME 902 1,500 1,500 4.72%71 472 71 957 4190 ACCRUED LEAVE 998 4,000 4,100 4.72%194 1,289 194 2,617 4200 BENEFITS 161,945 176,000 193,600 4.72%9,138 60,872 9,138 123,590 4240 PERSI PENSION EXP ADJ 13,013 10,000 10,000 4.72%472 3,144 472 6,384 4250 W/C SURCHARGE 0 0 100 4.72%5 31 5 64 4251 W/C REFUND -1,540 -1,400 -1,500 4.72%-71 -472 -71 -957 4270 UNIFORMS 958 1,000 1,100 4.72%52 346 52 702 4290 WELLNESS PROGRAM 834 900 900 4.72%42 283 42 575 TOTAL PERSONNEL COSTS 446,818 496,100 539,900 0 4.72%25,483 169,758 25,483 0 344,659 4300 SUPPLIES 3,993 5,600 5,400 4.72%1,848 1,172 1,848 2,380 4350 GAS & OIL 20,662 22,500 22,500 4.72%1,062 7,075 1,062 14,363 4390 SMALL TOOLS 3,184 3,000 3,000 4.72%142 943 142 1,915 4400 SHOTS/DRUG TESTS 0 0 0 4.72%0 0 0 0 4430 HIRED WORK 1,861 2,500 3,000 4.72%142 943 142 1,915 4431 ENG.-INSPECTIONS/SMALL PROJ.14,643 16,000 16,000 4.72%755 5,031 755 10,214 4446 HIRED WORK-SHERRIFF DISPATCH 0 5,000 5,000 4.72%236 1,572 236 3,192 4454 HIRED WORK-ODD YR.-AERIAL PHOTO 0 2,300 2,300 4.72%109 723 109 1,468 4460 INSURANCE 92,251 59,700 79,600 4.72%3,757 25,028 3,757 50,815 4470 TRAVEL & TRAINING 1,546 2,800 3,000 4.72%142 943 142 1,915 4480 DUES & MEMBERSHIP 336 700 700 4.72%33 220 33 447 4490 BANKING FEES 1,921 2,100 2,100 0.0%0 0 2,100 4491 CREDIT CARD PROCESSING 11,798 10,000 11,000 0.0%0 0 11,000 4495 STATEMENT BILLING 4,204 6,100 6,200 0.0%0 0 6,200 4500 ADVERTISING & PUBLISHING 24 0 100 4.72%5 31 5 64 4510 TELEPHONE & INTERNET 3,818 3,900 4,000 4.72%189 1,258 189 2,553 WASTEWATER RATE CALCULATION Effective:10/1/2023 FIXED COST CITY OF REXBURG 2022 2023 2024 REXBURG OPER.CAPITAL BASE FEES ACTUAL FORECAST ESTIMATED COLLECTIONS TREATMT TREATMT WHETHER ACCT # ACCT NAME EXPENSES EXPENSES EXPENSES DIFFERENCE SHARE COSTS ONLY COSTS COSTS USE SYSTEM OR NOT Volume TREATMENT AND COLL. RELATED TO VOLUME 4537 LIFT STAT POWER-NON-V RIVER DR 30,473 35,000 36,000 100%36,000 36,000 0 0 4538 LIFT STAT POWER-V RIVER DR 7,608 10,000 10,000 0%0 0 10,000 4584 WATER/SEWER/GARBAGE-15%359 400 400 0%0 0 400 4597 REPAIRS-PUMPS,LIFT STN 6,814 30,000 12,000 90%10,800 10,800 0 1,200 4598 REPAIRS-V RIVER DR LIFTSTATION 2,584 22,500 5,000 0%0 0 5,000 4600 REPAIRS-BUILDINGS 1,898 2,000 2,000 4.72%94 629 94 1,277 4610 EQUIPMENT REPAIRS 16,956 12,000 16,000 4.72%755 5,031 755 10,214 4624 PARTS & PIPE & LINE REPAIRS 87,445 90,000 90,000 90%81,000 77,177 3,823 9,000 4640 COMPUTER PROGRAM 17,003 18,500 18,500 50%9,250 8,813 437 9,250 TOTAL OPERATING COSTS 331,380 362,600 353,800 0 41%146,319 183,389 13,529 0 156,882 4870 ASSET DISPOSALS 0 0 36,600 100%36,600 0 36,600 0 4677 DEPRECIATION 463,518 475,000 510,000 90%459,000 0 459,000 51,000 4680 LIABILITY LOSS 0 300 0 100%0 0 0 0 4830 GIS OVERHEAD 24,637 29,200 31,800 100%31,800 1,501 30,299 4840 RIGHT OF WAY CHARGE 307,500 325,500 335,600 100%335,600 15,840 319,760 4850 SHOP EXPENSES 11,147 15,000 15,000 4.72%708 708 14,292 4860 ASSET SECURITY 123,204 137,700 138,300 8.3%11,525 76,065 11,525 50,710 4877 CONT. CAP OFFSET 0 200,000 200,000 100%200,000 0 200,000 0 4890 GEN. OVERHEAD 40%68,961 68,040 71,320 80%57,056 41,176 2,693 27,451 4890 A/R OVERHEAD 40%68,961 68,040 71,320 80%57,056 41,176 2,693 27,451 4890 A/P OVERHEAD 20%34,482 34,020 35,660 80%28,528 20,588 1,347 13,725 6000 CONTINGENCY 0 0 10,000 100%10,000 5,717 472 3,811 TOTAL FIXED COSTS 1,102,410 1,352,800 1,455,600 0 84%1,227,873 184,722 36,779 695,600 538,499 GRAND TOTAL 5,053,753 5,593,600 6,847,100 1,253,500 74%5,086,311 537,869 2,649,187 1,808,840 1,851,204 LESS INDUSTRIAL USERS SURCHARGES 0 0 LESS LIFT STATION POWER/REPAIRS FOR SUGAR/TETON 76.39%-11,459 REVENUE SHIFT-TO PREVENT LARGE FLUCTUATIONS -125000 125,000 % increase fixed costs 1.52 LESS OTHER INCOME -29,000 -282,000 Contributed Capital -200,000 0 Less Trnsfr to Cap-Maint. Proj.-Paid from Operating Cash Reserves 0 -247,000 Less Prin PMT from Fund 35 -381510 -42,390 COST TRANSFER TOTAL TREATMENT COSTS 537,869 $2,649,187 $1,073,330 $1,393,356 TOT GAL REX GAL METERS 2023 FORECAST REVENUEFORECAST REVENUE 3,862,700 1,393,400 2023 PER UNIT CHARGEPER UNIT CHARGE 2.86 5.00 18.36 Current Forecast REXBURG GALLONS (000)-/-EQUIVALENT METERS 772,540 772,540 6,324 $269,000 x SUGAR CITY USAGE (000'S GALLONS)94,056 10.58% $64,000 x TETON CITY USAGE (000'S GALLONS)22,378 2.52% $333,000 888,974 13.10% Staff Recommends we take the full calculated increase. We show a large influx of sale of assets and WASTEWATER RATE CALCULATION Effective:10/1/2023 FIXED COST CITY OF REXBURG 2022 2023 2024 REXBURG OPER.CAPITAL BASE FEES ACTUAL FORECAST ESTIMATED COLLECTIONS TREATMT TREATMT WHETHER ACCT # ACCT NAME EXPENSES EXPENSES EXPENSES DIFFERENCE SHARE COSTS ONLY COSTS COSTS USE SYSTEM OR NOT Volume TREATMENT AND COLL. RELATED TO VOLUME Wastewater Treatment Costs/1000 Gallons SUGAR/TETON REXBURG REXBURG TREATMENT TREATMENT FIXED COST COSTS COSTS BASE FEE OPERATING TREATMENT COST/1000 GAL.2.98 2.98 REXBURG COLLECTIONS ONLY ADDITIONAL COST 0.70 K-MART LIFT STATION POWER & REPAIR COSTS 0.10 0.10 REXBURG CAPITAL TREATMENT COST/1000 GAL.1.29 TOTAL TREATMENT COST/1000 GAL.3.08 5.07 REXBURG COST PER EQUIVALENT METER 18.36 Old Rate $2.86 $5.00 $18.36 Change in Rate $0.22 $0.07 $0.00 Total Increase 7.69%1.40%0.00% Total Revenue -New Rates $358,615 $3,916,778 $1,393,400 What is causing the Increases? Expenses 2022 2024 % Change Personnel 1,140,726 1,231,300 7.94% Operations 1,196,653 1,368,700 14.38% Depreciation 1,301,715 1,335,000 2.56% Other Fixed Costs (Includes Depreciation)3,667,957 4,083,000 11.32% Actual Forecast 2024 Sewer Reserve 9/30/2023 9/30/2024 Cap Projects Operating Reserves 7,123,300$ 3,530,300$ 5,013,000 Capital Reserves 2,805,700$ 1,166,000$ 2,510,600 Construction Fund -$ -$ Total 9,929,000$ 4,696,300$ 7,523,600