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HomeMy WebLinkAboutUB-wwratestudy FY 26WASTEWATER RATE CALCULATION Effective:10/1/2025 FIXED COST CITY OF REXBURG 2024 2025 2026 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 536,152 550,000 576,200 26,200 93%535,866 535,866 40,334 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 11,500 93%10,695 10,695 805 4150 FULLTIMER OVERTIME 11,764 14,000 14,500 500 93%13,485 13,485 1,015 4159 BLDG MAINT LABOR 0 0 0 0 93%0 0 0 4160 PART-TIME WAGES 6,596 6,800 7,000 93%6,510 6,510 490 4190 ACCRUED LEAVE 16,823 7,700 9,000 1,300 93%8,370 8,370 630 4200 BENEFITS 272,305 294,000 300,700 6,700 93%279,651 279,651 21,049 4240 PERSI PENSION EXP ADJ 46,965 30,000 30,000 93%27,900 27,900 2,100 4250 W/C SURCHARGE 4,124 400 400 0 93%372 372 28 4251 W/C REFUND -2,235 300 100 -200 93%93 93 7 4270 UNIFORMS 2,872 2,400 3,400 1,000 93%3,162 3,162 238 4290 WELLNESS PROGRAM 1,293 1,200 1,300 100 93%1,209 1,209 91 TOTAL PERSONNEL COSTS 896,659 906,800 957,100 93%890,103 0 890,103 66,997 4300 SUPPLIES 16,630 20,600 21,000 400 93%19,530 19,530 1,470 4310 LAB /UV SYSTEM SUPPLIES 12,361 16,000 16,000 0 95%15,200 15,200 800 4342 CHEMICALS FOR TREATMENT 127,441 130,000 135,000 5,000 100%135,000 135,000 0 4350 GAS & OIL 17,152 17,000 17,500 500 93%16,275 16,275 1,225 4360 POSTAGE 616 800 800 0 93%744 744 56 4390 SMALL TOOLS 4,161 8,600 8,000 -600 93%7,440 7,440 560 4394 SMALL TOOLS-GAS SENSORS 0 1,000 1,000 100%1,000 1,000 0 4400 SHOTS/DRUG TESTS/BACKGROUND 137 100 200 100 93%186 186 14 4430 HIRED WORK 1,921 9,000 10,000 1,000 5%500 500 9,500 4431 ENG.-INSPECTIONS/SMALL PROJ.2,640 0 0 93%0 0 0 4432 TESTING HIRED OUT 65,424 75,000 78,000 3,000 93%72,540 72,540 5,460 4452 LAND FILL TIPPING/HAULING FEES 0 47,300 50,000 2,700 100%50,000 50,000 0 4454 HIRED WORK-ODD YR.AERIAL PHOTO 0 0 0 93%0 0 0 4460 INSURANCE 32,981 44,200 52,500 8,300 93%48,825 48,825 3,675 4470 TRAVEL & TRAINING & MEETINGS 10,289 12,000 12,500 500 93%11,625 11,625 875 4480 DUES & MEMBERSHIP 759 800 800 93%744 744 56 4486 IPDES PERMIT FEES-BEGIN FY20 16,662 19,300 25,000 93%23,250 23,250 1,750 4490 BANKING FEES 2,438 2,400 2,500 0%0 0 2,500 4491 CREDIT CARD PROCESSING FEES 5,654 5,800 6,000 0%0 0 6,000 4495 STATEMENT BILLING 8,796 9,200 9,500 300 0%0 0 9,500 4500 ADVERTISING 25 100 100 0 93%93 93 7 4510 TELEPHONE/INTERNET 4,156 4,400 4,500 100 93%4,185 4,185 315 4520 HEAT-NATURAL GAS 45,386 48,000 50,000 2,000 93%46,500 46,500 3,500 4533 POWER-EFF BLDG/IRRIG 1,145 1,200 1,200 0 100%1,200 1,200 0 4534 POWER-OLD TFMR/BLOWR 349,282 352,000 375,000 23,000 100%375,000 375,000 0 4535 POWER-NEW TFMR 62,684 64,000 66,000 2,000 100%66,000 66,000 0 4536 POWER-GRAV BELT/BLOWER 41,417 42,000 42,000 0 100%42,000 42,000 0 4583 WATE/SEWER/GARBAGE-85%4,449 5,200 5,200 0 100%5,200 5,200 0 4595 REP-WWTP PUMP/BLOWR 60,921 50,000 50,000 0 100%50,000 50,000 0 4596 REP-WWTP SCREW PRESSES/GBT/ETC 2,588 15,200 9,000 100%9,000 9,000 0 4600 REP-BUILDING 24,283 24,000 24,500 500 93%22,785 22,785 1,715 4610 REP-EQUIPMENT 140,692 140,000 142,000 2,000 93%132,060 132,060 9,940 4624 PARTS & PIPE 21 0 0 0 100%0 0 0 4640 COMPUTER PROGRM 17,242 18,000 18,500 500 50%9,250 9,250 9,250 TOTAL OPERATING COSTS 1,080,353 1,183,200 1,234,300 51,100 94%1,166,132 0 1,166,132 0 68,168 FIXED COSTS 94%=TREATMENT PERCENT OF (PERSONNEL + OPERATIONS) Volume TREATMENT AND COLL. RELATED TO VOLUME WASTEWATER RATE CALCULATION Effective:10/1/2025 FIXED COST CITY OF REXBURG 2024 2025 2026 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 7,879 4,300 0 -4,300 75%0 0 0 0 4428 BONDS PREM AMORT 0 0 0 0 75%0 0 0 0 4677 DEPRECIATION 871,075 885,000 920,000 35,000 75%690,000 0 690,000 230,000 Capital Maintenance Payback (formerly DEPREC./UPGRADE)470,000 100%470,000 470,000 0 Capital Maintenance Payback (formerly DEPREC./UPG OFFSET)-470,000 100%-470,000 0 -470,000 0 4679 BAD DEBT WRITEOFFS 0 0 0 0 0%0 0 0 0 4680 LIABILITY LOSS 0 0 0 0 100%0 0 0 0 4830 GIS OVERHEAD 15,876 20,700 23,200 2,500 75%17,400 17,400 5,800 4850 SHOP EXP O/H 17,483 65,000 28,000 -37,000 93%26,040 26,040 1,960 4860 ASSET SECURITY EXP 215,100 222,200 0 -222,200 14%0 0 0 4890 GEN. OVERHEAD 40%150,080 157,700 163,900 6,200 50%81,950 81,950 81,950 4890 A/R OVERHEAD 40%150,080 157,700 163,900 6,200 50%81,950 81,950 81,950 4890 A/P OVERHEAD 20%75,040 78,800 82,000 3,200 50%41,000 41,000 41,000 4870 ASSET DISPOSAL 227,953 10,000 10,000 0 100%10,000 0 10,000 0 4875 PRINCIPAL PAYMENTS 0 363,400 0 -363,400 75%0 0 0 0 4875 PRINCIPAL PAYMENTS-Offset by revenue 0 426,600 0 -426,600 75%0 0 0 6000 CONTINGENCY 0 0 10,000 10,000 100%10,000 10,000 0 27499-4952 TRNSFR TO CAP-MAINT PROJ 0 1,553,500 1,835,800 282,300 0%0 0 1,835,800 TOTAL FIXED COSTS 1,730,566 3,944,900 3,236,800 -708,100 30%958,340 0 728,340 230,000 2,278,460 Collections-27475 OPERATING COSTS 4100 SALARIES/FULL TIME 329,221 342,000 354,100 4.72%16,714 111,337 16,714 226,049 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 3,100 2,400 2,600 4.72%123 817 123 1,660 4190 ACCRUED LEAVE 21,378 8,200 8,500 4.72%401 2,673 401 5,426 4200 BENEFITS 193,430 195,000 203,200 4.72%9,591 63,891 9,591 129,718 4240 PERSI PENSION EXP ADJ 30,628 22,000 22,000 4.72%1,038 6,917 1,038 14,045 4250 W/C SURCHARGE 0 0 0 4.72%0 0 0 0 4251 W/C REFUND -1,366 -1,300 -1,400 4.72%-66 -440 -66 -894 4270 UNIFORMS 380 800 1,400 4.72%66 440 66 894 4290 WELLNESS PROGRAM 340 400 500 4.72%24 157 24 319 TOTAL PERSONNEL COSTS 577,112 569,500 592,900 0 4.72%27,985 186,422 27,985 0 378,493 4300 SUPPLIES 7,709 6,400 7,000 4.72%2,112 1,613 2,112 3,275 4350 GAS & OIL 22,917 24,000 25,000 4.72%1,180 7,861 1,180 15,959 4390 SMALL TOOLS 3,987 3,000 3,400 4.72%160 1,069 160 2,171 4400 SHOTS/DRUG TESTS 0 100 100 4.72%5 31 5 64 4430 HIRED WORK 3,322 6,900 5,000 4.72%236 1,572 236 3,192 4431 ENG.-INSPECTIONS/SMALL PROJ.21,520 15,000 15,000 4.72%708 4,716 708 9,576 4446 HIRED WORK-SHERRIFF DISPATCH 5,716 15,000 35,000 4.72%1,652 11,005 1,652 22,343 4454 HIRED WORK-ODD YR.-AERIAL PHOTO 0 0 10,000 4.72%472 3,144 472 6,384 4460 INSURANCE 79,653 53,700 42,300 4.72%1,997 13,300 1,997 27,003 4470 TRAVEL & TRAINING 5,353 5,400 5,600 4.72%264 1,761 264 3,575 4480 DUES & MEMBERSHIP 519 600 600 4.72%28 189 28 383 4490 BANKING FEES 2,438 2,400 2,500 0.0%0 0 2,500 4491 CREDIT CARD PROCESSING 5,654 7,100 7,300 0.0%0 0 7,300 4495 STATEMENT BILLING 8,796 9,200 9,600 0.0%0 0 9,600 4500 ADVERTISING & PUBLISHING 100 100 100 4.72%5 31 5 64 4510 TELEPHONE & INTERNET 4,147 4,200 4,300 4.72%203 1,352 203 2,745 WASTEWATER RATE CALCULATION Effective:10/1/2025 FIXED COST CITY OF REXBURG 2024 2025 2026 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 36,863 37,000 37,500 100%37,500 37,500 0 0 4538 LIFT STAT POWER-V RIVER DR 9,076 9,400 9,500 0%0 0 9,500 4584 WATER/SEWER/GARBAGE-15%438 2,000 1,300 0%0 0 1,300 4597 REPAIRS-PUMPS,LIFT STN 9,436 15,000 15,000 90%13,500 13,500 0 1,500 4598 REPAIRS-V RIVER DR LIFTSTATION 4,666 26,500 15,000 0%0 0 15,000 4600 REPAIRS-BUILDINGS 923 1,400 1,400 4.72%66 440 66 894 4610 EQUIPMENT REPAIRS 19,121 18,000 18,000 4.72%850 5,660 850 11,491 4624 PARTS & PIPE & LINE REPAIRS 5,496 90,000 20,000 90%18,000 17,150 850 2,000 4640 COMPUTER PROGRAM 16,072 16,300 16,600 50%8,300 7,908 392 8,300 TOTAL OPERATING COSTS 273,922 368,700 307,100 0 28%87,238 129,803 11,179 0 166,118 4870 ASSET DISPOSALS 357,599 15,000 15,000 100%15,000 0 15,000 0 4677 DEPRECIATION 508,183 525,000 640,000 75%480,000 0 480,000 160,000 4680 LIABILITY LOSS 0 900 900 100%900 900 0 0 4830 GIS OVERHEAD 30,176 24,000 24,700 100%24,700 1,166 23,534 4840 RIGHT OF WAY CHARGE 335,604 344,300 0 100%0 0 0 4850 SHOP EXPENSES 13,698 13,300 15,500 4.72%732 732 14,768 4860 ASSET SECURITY 138,300 146,100 0 8.3%0 0 0 0 4877 CONT. CAP OFFSET 0 200,000 200,000 100%200,000 0 200,000 0 4890 GEN. OVERHEAD 40%71,320 73,400 69,800 50%34,900 40,892 1,647 27,261 4890 A/R OVERHEAD 40%71,320 73,400 69,800 50%34,900 40,892 1,647 27,261 4890 A/P OVERHEAD 20%35,660 36,700 34,900 50%17,450 20,446 824 13,631 6000 CONTINGENCY 0 0 10,000 100%10,000 5,717 472 3,811 TOTAL FIXED COSTS 1,561,859 1,452,100 1,080,600 0 76%818,582 108,846 6,488 695,000 270,266 GRAND TOTAL 6,120,471 8,425,200 7,408,800 -1,016,400 53%3,948,380 425,071 2,830,227 925,000 3,228,502 LESS INDUSTRIAL USERS SURCHARGES 0 0 LESS LIFT STATION POWER/REPAIRS FOR SUGAR/TETON 76.39%-18,716 REVENUE SHIFT-TO PREVENT LARGE FLUCTUATIONS 0 0 % increase fixed costs 1.31 LESS OTHER INCOME -21,000 -254,200 Contributed Capital -200,000 0 Less Trnsfr to Cap-Maint. Proj.-Paid from Operating Cash Reserves 0 -1,835,800 Less Prin PMT from Fund 35 0 0 COST TRANSFER TOTAL TREATMENT COSTS 425,071 $2,830,227 $704,000 $1,119,786 TOT GAL REX GAL METERS 2025 FORECAST REVENUEFORECAST REVENUE 4,130,000 1,500,000 2025 PER UNIT CHARGEPER UNIT CHARGE 3.14 5.12 18.36 Current Forecast REXBURG GALLONS (000)-/-EQUIVALENT METERS 806,641 806,641 6,808 $353,000 x SUGAR CITY USAGE (000'S GALLONS)112,420 11.92% $76,500 x TETON CITY USAGE (000'S GALLONS)24,363 2.58% $429,500 943,424 14.50% Staff Recommends rate changes. The bond has fallen off the rate calculations. We will likely set new rates in January of 2026 with completion and review of new rate study and a new bond will likely be needed by 2027 for needed projects on the capital improvement plan WASTEWATER RATE CALCULATION Effective:10/1/2025 FIXED COST CITY OF REXBURG 2024 2025 2026 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.3.00 3.00 REXBURG COLLECTIONS ONLY ADDITIONAL COST 0.53 K-MART LIFT STATION POWER & REPAIR COSTS 0.14 0.14 REXBURG CAPITAL TREATMENT COST/1000 GAL.0.73 TOTAL TREATMENT COST/1000 GAL.3.14 4.40 REXBURG COST PER EQUIVALENT METER 13.71 Old Rate $3.14 $5.12 $18.36 Change in Rate $0.00 ($0.72)($4.65) Total Increase 0.00%-14.06%-25.33% Total Revenue -New Rates $429,500 $3,549,219 $1,120,098 What is causing the Increases? Expenses 2024 2026 % Change Personnel 1,396,177 1,424,300 2.01% Operations 1,354,275 1,551,900 14.59% Depreciation 1,379,258 1,410,000 2.23% Other Fixed Costs (Includes Depreciation)3,492,425 4,317,400 23.62% Actual Forecast 2026 Sewer Reserve 9/30/2025 9/30/2026 Cap Projects Operating Reserves 5,922,965$ 3,848,865$ 9,040,000 Capital Reserves 4,615,700$ 215,500$ 3,074,500 Construction Fund -$ -$ 3,276,500 Total 10,538,665$ 4,064,365$ 15,391,000