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HomeMy WebLinkAboutUB-wwratestudyWASTEWATER RATE CALCULATION Effective:10/1/2024 FIXED COST CITY OF REXBURG 2023 2024 2025 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 464,029 543,000 552,000 9,000 93%513,360 513,360 38,640 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 5,808 9,200 9,400 200 93%8,742 8,742 658 4159 BLDG MAINT LABOR 0 0 0 0 93%0 0 0 4160 PART-TIME WAGES 4,254 0 0 93%0 0 0 4190 ACCRUED LEAVE 10,531 8,300 8,300 0 93%7,719 7,719 581 4200 BENEFITS 243,252 284,000 307,100 23,100 93%285,603 285,603 21,497 4240 PERSI PENSION EXP ADJ 12,697 14,000 14,000 93%13,020 13,020 980 4250 W/C SURCHARGE 2,516 4,100 4,100 0 93%3,813 3,813 287 4251 W/C REFUND -1,962 -2,200 -2,200 0 93%-2,046 -2,046 -154 4270 UNIFORMS 1,892 2,300 2,400 100 93%2,232 2,232 168 4290 WELLNESS PROGRAM 809 800 800 0 93%744 744 56 TOTAL PERSONNEL COSTS 743,826 863,500 898,900 93%835,977 0 835,977 62,923 4300 SUPPLIES 20,799 22,000 23,000 1,000 95%21,850 21,850 1,150 4310 LAB /UV SYSTEM SUPPLIES 15,732 19,000 20,000 1,000 95%19,000 19,000 1,000 4342 CHEMICALS FOR TREATMENT 119,272 128,000 128,000 0 100%128,000 128,000 0 4350 GAS & OIL 14,840 18,000 18,500 500 93%17,205 17,205 1,295 4360 POSTAGE 798 1,000 1,000 0 93%930 930 70 4390 SMALL TOOLS 8,342 8,600 8,600 0 93%7,998 7,998 602 4394 SMALL TOOLS-GAS SENSORS 0 0 1,000 100%1,000 1,000 0 4400 SHOTS/DRUG TESTS/BACKGROUND 67 100 100 0 93%93 93 7 4430 HIRED WORK 13,978 15,000 15,000 0 5%750 750 14,250 4431 ENG.-INSPECTIONS/SMALL PROJ.0 0 0 93%0 0 0 4432 TESTING HIRED OUT 20,863 46,000 46,000 0 93%42,780 42,780 3,220 4452 LAND FILL TIPPING/HAULING FEES 0 0 0 0 100%0 0 0 4454 HIRED WORK-ODD YR.AERIAL PHOTO 0 2,600 0 93%0 0 0 4460 INSURANCE 26,055 33,000 38,700 5,700 97%37,539 37,539 1,161 4470 TRAVEL & TRAINING & MEETINGS 6,486 8,000 8,000 0 93%7,440 7,440 560 4480 DUES & MEMBERSHIP 711 700 800 93%744 744 56 4486 IPDES PERMIT FEES-BEGIN FY20 16,034 18,000 23,500 93%21,855 21,855 1,645 4490 BANKING FEES 2,193 2,200 2,200 0%0 0 2,200 4491 CREDIT CARD PROCESSING FEES 9,471 9,500 9,800 0%0 0 9,800 4495 STATEMENT BILLING 7,357 8,700 8,800 100 0%0 0 8,800 4500 ADVERTISING 146 100 100 0 93%93 93 7 4510 TELEPHONE/INTERNET 4,099 4,000 4,100 100 93%3,813 3,813 287 4520 HEAT-NATURAL GAS 85,374 70,000 74,000 4,000 93%68,820 68,820 5,180 4533 POWER-EFF BLDG/IRRIG 1,109 1,000 1,100 100 100%1,100 1,100 0 4534 POWER-OLD TFMR/BLOWR 310,366 305,000 308,000 3,000 100%308,000 308,000 0 4535 POWER-NEW TFMR 57,526 58,000 58,500 500 100%58,500 58,500 0 4536 POWER-GRAV BELT/BLOWER 42,027 43,000 43,500 500 100%43,500 43,500 0 4583 WATE/SEWER/GARBAGE-85%4,994 5,000 5,000 0 100%5,000 5,000 0 4595 REP-WWTP PUMP/BLOWR 50,197 35,000 35,000 0 100%35,000 35,000 0 4596 REP-WWTP SCREW PRESSES/GBT/ETC 7,549 8,000 8,500 100%8,500 8,500 0 4600 REP-BUILDING 23,487 22,000 20,500 -1,500 95%19,475 19,475 1,025 4610 REP-EQUIPMENT 144,539 110,000 110,000 0 95%104,500 104,500 5,500 4624 PARTS & PIPE 0 0 0 0 100%0 0 0 4640 COMPUTER PROGRM 19,677 20,000 20,000 0 50%10,000 10,000 10,000 TOTAL OPERATING COSTS 1,034,088 1,021,500 1,041,300 19,800 93%973,485 0 973,485 0 67,815 FIXED COSTS 93%=TREATMENT PERCENT OF (PERSONNEL + OPERATIONS) Volume TREATMENT AND COLL. RELATED TO VOLUME WASTEWATER RATE CALCULATION Effective:10/1/2024 FIXED COST CITY OF REXBURG 2023 2024 2025 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 12,230 8,600 4,300 -4,300 90%3,870 0 3,870 430 4428 BONDS PREM AMORT 0 0 0 0 90%0 0 0 0 4677 DEPRECIATION 865,477 880,000 893,000 13,000 90%803,700 0 803,700 89,300 Capital Maintenance Payback (formerly DEPREC./UPGRADE)465,000 100%465,000 465,000 0 Capital Maintenance Payback (formerly DEPREC./UPG OFFSET)-465,000 100%-465,000 0 -465,000 0 4679 BAD DEBT WRITEOFFS 0 0 0 0 0%0 0 0 0 4680 LIABILITY LOSS 2,501 0 0 0 100%0 0 0 0 4830 GIS OVERHEAD 15,000 16,700 20,600 3,900 90%18,540 18,540 2,060 4850 SHOP EXP O/H 26,613 21,000 24,000 3,000 93%22,320 22,320 1,680 4860 ASSET SECURITY EXP 206,000 215,100 221,900 6,800 14%31,687 31,687 190,213 4890 GEN. OVERHEAD 40%143,040 150,080 157,200 7,120 80%125,760 125,760 31,440 4890 A/R OVERHEAD 40%143,040 150,080 157,200 7,120 80%125,760 125,760 31,440 4890 A/P OVERHEAD 20%71,520 75,040 78,600 3,560 80%62,880 62,880 15,720 4870 ASSET DISPOSAL 4,574 10,000 10,000 0 100%10,000 0 10,000 0 4875 PRINCIPAL PAYMENTS 0 0 363,400 363,400 90%327,060 0 327,060 36,340 4875 PRINCIPAL PAYMENTS-Offset by revenue 0 0 426,600 426,600 90%383,940 383,940 42,660 6000 CONTINGENCY 0 10,000 10,000 0 100%10,000 10,000 0 27499-4952 TRNSFR TO CAP-MAINT PROJ 0 306,800 341,000 34,200 0%0 0 341,000 TOTAL FIXED COSTS 1,489,995 1,843,400 2,707,800 864,400 71%1,925,517 0 861,947 1,063,570 782,283 Collections-27475 OPERATING COSTS 4100 SALARIES/FULL TIME 297,755 333,000 340,300 4.72%16,062 106,999 16,062 217,239 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 1,609 1,500 1,500 4.72%71 472 71 957 4190 ACCRUED LEAVE 7,168 5,300 5,800 4.72%274 1,824 274 3,702 4200 BENEFITS 178,161 196,000 209,300 4.72%9,879 65,809 9,879 133,612 4240 PERSI PENSION EXP ADJ 8,097 9,000 9,000 4.72%425 2,830 425 5,745 4250 W/C SURCHARGE 9 0 0 4.72%0 0 0 0 4251 W/C REFUND -1,337 -1,400 -1,400 4.72%-66 -440 -66 -894 4270 UNIFORMS 675 900 1,000 4.72%47 314 47 639 4290 WELLNESS PROGRAM 301 500 500 4.72%24 157 24 319 TOTAL PERSONNEL COSTS 492,439 544,800 568,000 0 4.72%26,810 178,593 26,810 0 362,597 4300 SUPPLIES 9,909 5,600 6,000 4.72%1,848 1,370 1,848 2,782 4350 GAS & OIL 22,030 21,000 22,000 4.72%1,038 6,917 1,038 14,045 4390 SMALL TOOLS 2,212 3,000 3,000 4.72%142 943 142 1,915 4400 SHOTS/DRUG TESTS 50 0 0 4.72%0 0 0 0 4430 HIRED WORK 28,284 2,100 2,500 4.72%118 786 118 1,596 4431 ENG.-INSPECTIONS/SMALL PROJ.7,055 10,000 10,000 4.72%472 3,144 472 6,384 4446 HIRED WORK-SHERRIFF DISPATCH 5,000 5,000 15,000 4.72%708 4,716 708 9,576 4454 HIRED WORK-ODD YR.-AERIAL PHOTO 0 0 0 4.72%0 0 0 0 4460 INSURANCE 59,661 79,700 48,700 4.72%2,299 15,312 2,299 31,089 4470 TRAVEL & TRAINING 5,800 4,400 5,400 4.72%255 1,698 255 3,447 4480 DUES & MEMBERSHIP 526 500 600 4.72%28 189 28 383 4490 BANKING FEES 2,193 2,400 2,400 0.0%0 0 2,400 4491 CREDIT CARD PROCESSING 9,471 8,600 9,000 0.0%0 0 9,000 4495 STATEMENT BILLING 7,357 8,700 8,800 0.0%0 0 8,800 4500 ADVERTISING & PUBLISHING 65 100 100 4.72%5 31 5 64 4510 TELEPHONE & INTERNET 4,044 4,000 4,100 4.72%194 1,289 194 2,617 WASTEWATER RATE CALCULATION Effective:10/1/2024 FIXED COST CITY OF REXBURG 2023 2024 2025 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 33,739 34,000 34,000 100%34,000 34,000 0 0 4538 LIFT STAT POWER-V RIVER DR 10,100 10,000 10,000 0%0 0 10,000 4584 WATER/SEWER/GARBAGE-15%381 400 400 0%0 0 400 4597 REPAIRS-PUMPS,LIFT STN 47,573 12,000 12,000 90%10,800 10,800 0 1,200 4598 REPAIRS-V RIVER DR LIFTSTATION 23,484 5,000 15,000 0%0 0 15,000 4600 REPAIRS-BUILDINGS 1,034 1,400 1,400 4.72%66 440 66 894 4610 EQUIPMENT REPAIRS 17,936 17,500 17,500 4.72%826 5,502 826 11,172 4624 PARTS & PIPE & LINE REPAIRS 6,614 15,000 90,000 90%81,000 77,177 3,823 9,000 4640 COMPUTER PROGRAM 16,078 16,500 16,800 50%8,400 8,004 396 8,400 TOTAL OPERATING COSTS 320,596 266,900 334,700 0 42%142,199 172,320 12,219 0 150,162 4870 ASSET DISPOSALS 41 0 0 100%0 0 0 0 4677 DEPRECIATION 499,394 520,000 575,000 90%517,500 0 517,500 57,500 4680 LIABILITY LOSS 225 0 0 100%0 0 0 0 4830 GIS OVERHEAD 27,100 31,800 23,900 100%23,900 1,128 22,772 4840 RIGHT OF WAY CHARGE 293,800 335,600 344,600 100%344,600 16,265 328,335 4850 SHOP EXPENSES 16,878 13,000 15,000 4.72%708 708 14,292 4860 ASSET SECURITY 131,100 138,300 145,900 8.3%12,158 80,245 12,158 53,497 4877 CONT. CAP OFFSET 0 200,000 200,000 100%200,000 0 200,000 0 4890 GEN. OVERHEAD 40%64,720 71,320 73,000 80%58,400 42,146 2,756 28,097 4890 A/R OVERHEAD 40%64,720 71,320 73,000 80%58,400 42,146 2,756 28,097 4890 A/P OVERHEAD 20%32,360 35,660 36,500 80%29,200 21,073 1,378 14,049 6000 CONTINGENCY 0 0 10,000 100%10,000 5,717 472 3,811 TOTAL FIXED COSTS 1,130,338 1,417,000 1,496,900 0 84%1,254,866 191,327 37,622 717,500 550,450 GRAND TOTAL 5,211,281 5,957,100 7,047,600 1,090,500 73%5,158,854 542,240 2,748,060 1,781,070 1,976,230 LESS INDUSTRIAL USERS SURCHARGES 0 0 LESS LIFT STATION POWER/REPAIRS FOR SUGAR/TETON 76.39%-19,098 REVENUE SHIFT-TO PREVENT LARGE FLUCTUATIONS -43500 43,500 % increase fixed costs 1.60 LESS OTHER INCOME -20,000 -147,000 Contributed Capital -200,000 0 Less Trnsfr to Cap-Maint. Proj.-Paid from Operating Cash Reserves 0 -341,000 Less Prin PMT from Fund 35 -383940 -42,660 COST TRANSFER TOTAL TREATMENT COSTS 542,240 $2,748,060 $1,133,630 $1,469,973 TOT GAL REX GAL METERS 2024 FORECAST REVENUEFORECAST REVENUE 4,000,000 1,470,000 2024 PER UNIT CHARGEPER UNIT CHARGE 3.08 5.07 18.36 Current Forecast REXBURG GALLONS (000)-/-EQUIVALENT METERS 788,955 788,955 6,672 $330,000 x SUGAR CITY USAGE (000'S GALLONS)107,143 11.64% $74,800 x TETON CITY USAGE (000'S GALLONS)24,286 2.64% $404,800 920,383 14.28% Staff Recommends we take the full calculated increase. WASTEWATER RATE CALCULATION Effective:10/1/2024 FIXED COST CITY OF REXBURG 2023 2024 2025 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.2.99 2.99 REXBURG COLLECTIONS ONLY ADDITIONAL COST 0.69 K-MART LIFT STATION POWER & REPAIR COSTS 0.15 0.15 REXBURG CAPITAL TREATMENT COST/1000 GAL.1.29 TOTAL TREATMENT COST/1000 GAL.3.14 5.12 REXBURG COST PER EQUIVALENT METER 18.36 Old Rate $3.08 $5.07 $18.36 Change in Rate $0.06 $0.05 $0.00 Total Increase 1.95%0.99%0.00% Total Revenue -New Rates $412,686 $4,039,448 $1,470,000 What is causing the Increases? Expenses 2023 2025 % Change Personnel 1,215,471 1,385,300 13.97% Operations 1,354,684 1,288,400 -4.89% Depreciation 1,364,871 1,400,000 2.57% Other Fixed Costs (Includes Depreciation)3,610,333 4,204,700 16.46% Actual Forecast 2025 Sewer Reserve 9/30/2023 9/30/2024 Cap Projects Operating Reserves 6,357,323$ 3,414,023$ 8,077,000 Capital Reserves 3,740,600$ 1,056,500$ 2,781,000 Construction Fund -$ -$ 2,650,000 Total 10,097,923$ 4,470,523$ 13,508,000