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HomeMy WebLinkAbout17- RFP Submission - GDS Associates - Water and Wastewater Cost of Service and Rate Design Study  Response to Request for Proposal Water and Wastewater Utility System Cost of Service and Rate Design Study Prepared for: The City of Bozeman, Montana August 15, 2017   Prepared By:       Ph: 512.494.0369       Chuck Loy   Fax: 866.611.3791  Partner    chuck.loy@gdsassociates.com    919 Congress Avenue, Suite 1110  Austin, Texas 78701  www.gdsassociates.com Georgia  Texas  Alabama  New Hampshire  Wisconsin  Maine  Florida    GDS ASSOCIATES, INC. ENGINEERS AND CONSULTANTS   Response to the City of Bozeman, Montana  RFP 41790486: Water and Wastewater Utility Rate Study    Robin Crough  City Clerk  City of Bozeman, Montana    Dear Ms. Crough    The enclosed proposal is a response to your recent RFP referenced above. We believe our proposal offers  the City of Bozeman an exceptional combination of experience and resources to meet your goals cost  effectively.    The team assembled for this project are rate experts foremost, specializing in the development and  forecasting of water and sewer rates. Because of our size and national presence, GDS has the experienced  personnel available to easily meet the deadlines contained in the RFP, including the completion of the  Cost of Service by December 1st and submitting a final report by April 1st.    Our project approach and related price quote detailed in the proposal is based on our understanding of  your needs and our experience with similar clients. We are willing to work with you in modifying this  proposal to assure all your expectations are met. My signature below hereby commits and binds GDS  Associates, Inc. to the statements and pricing contained within this proposal. We look forward to working  with you.    We guarantee your satisfaction with our service. If GDS does not perform to your satisfaction, we will resolve the issue, even if it means reducing or refunding our fees.   Sincerely,      Chuck Loy, CPA  Partner  GDS Associates, Inc.     GDS ASSOCIATES, INC ● Page i  Table of Contents         Basic Information ..................................................................................................................................... 1  1.1 Contact Information ........................................................................................................................... 1  1.2 Sub‐consultants .................................................................................................................................. 1  1.3 Location of Services and Work ........................................................................................................... 1   Firm Experience ........................................................................................................................................ 2  2.1 Narrative Description of Company ..................................................................................................... 2  2.2 Experience with Capital Plan Preparation, Rate Studies, Rate Design, Water Conservation Programs  and On‐Call Professional Services ............................................................................................................ 2  2.3 Other Public Utility, Municipal, and Co‐op Clients............................................................................. 2   Proposed Team ........................................................................................................................................ 3   References ................................................................................................................................................ 4   Work Summary......................................................................................................................................... 6  5.1 Scope of Work Overview .................................................................................................................... 6  5.2 Project Work Plan and Methodology ................................................................................................. 7  5.3 Project Quality Control and Management ....................................................................................... 10   Project Schedule ..................................................................................................................................... 11   Estimated Cost ....................................................................................................................................... 12   City‐Furnished Documentation .............................................................................................................. 13    ATTACHMENTS Attachment 1 – Statement of Non‐discrimination  Attachment 2 – GDS Project Team Resumes  Attachment 3 – Project Schedule, Hour and Cost Estimates  Attachment 4 – Client List – North Central Region  Attachment 5 – City of Page, Arizona Class Cost of Service and Rate Design Study     THE CITY OF BOZEMAN, MONTANA ● Water and Wastewater Utility Rate Study Proposal ●  GDS ASSOCIATES, INC ● Page 1  Basic Information 1.1 CONTACT INFORMATION Chuck Loy  GDS Associates, Inc.  919 Congress Ave., Suite 1110  Austin, Texas 78701  Telephone: (512) 494‐0369  Fax: (866) 611‐3791  Chuck.loy@gdsassociates.com  1.2 SUB-CONSULTANTS No sub‐consultants will be utilized in the performance of this contract  1.3 LOCATION OF SERVICES AND WORK All work will be performed out of GDS’s Austin office at the address listed above.     THE CITY OF BOZEMAN, MONTANA ● Water and Wastewater Utility Rate Study Proposal ●  GDS ASSOCIATES, INC ● Page 2  Firm Experience 2.1 NARRATIVE DESCRIPTION OF COMPANY GDS, a 180‐person engineering and consulting firm headquartered in  Marietta, Georgia, has over 30 years of experience in cost of service,  retail and wholesale rate design, renewable resources, and financial  services. Two of our six founding partners have provided financial and  rate services for clients their entire careers, an indication that such  services are a core component of GDS’ business and have been since  our  founding  in  1986.  Although  we  do  not  specifically  track  the  number of rate studies we perform, we have completed well over 40  water/wastewater, gas, water, wastewater and solid waste cost of  service and retail rate studies in the most recent three years for  municipals,  distribution  cooperatives  and  other  non‐profit  public  entity clients throughout the United States.   The GDS consulting staff has extensive engineering, rate, regulatory,  compliance, and expert testimony experience. GDS consultants are  recognized  leaders  in  their  fields,  dedicated  to  their  clients,  and  innovative in their approach to delivering quality consulting services  that  satisfy  client  needs.  For  more  information  please  visit  our  website at gdsassociates.com.  2.2 EXPERIENCE WITH CAPITAL PLAN PREPARATION, RATE STUDIES, RATE DESIGN, WATER CONSERVATION PROGRAMS AND ON-CALL PROFESSIONAL SERVICES GDS has extensive experience in providing professional services, including the preparation of capital plans  and rate studies, rate design and the development and implementation of conservation plans for investor‐ owned, municipal and cooperative clients. Please see our resumes provided as Attachment 2 for project  team specific experience.  2.3 OTHER PUBLIC UTILITY, MUNICIPAL, AND CO-OP CLIENTS GDS provides services to hundreds of Public Utility, Municipal and Cooperative Clients and does not keep  a list of current clients. Please refer to Attachment 4 for a list of current and former clients in Montana  and the surrounding states and their contact information.              “Help our clients succeed by  anticipating and understanding  their needs and by efficiently  delivering quality services with  confidence and integrity”  CORPORATE OFFICE Marietta, GA THE CITY OF BOZEMAN, MONTANA ● Water and Wastewater Utility Rate Study Proposal ●  GDS ASSOCIATES, INC ● Page 3  Proposed Team Chuck Loy, Principal ● Chuck Loy will be the Project Manager and main point of  contact for City of Dallas Staff. Mr. Loy brings over 25 years of utility rates, finance and  regulatory  experience.  He  has  conducted  numerous  water,  wastewater  and  gas  customer class cost of service studies for investor owned utilities, municipal utilities  and various publicly owned utility organizations. Prior to joining GDS in June 2001, Mr.  Loy served as Rate Manager for Southern Union Gas located in Austin, Texas. In that  capacity, he supervised a team and directed the preparation and implementation of  numerous  rate‐increase  applications  before  various  municipal  and  regulatory  bodies  in  Texas  and  Oklahoma. After his employment with Southern Union, Mr. Loy was with Citizens Utilities where he served  as the Manager of Regulatory Affairs for Citizens Utilities Company. He was involved with all regulatory  activity involving gas, water/wastewater and water/wastewater in ten states.   After his employment with  Citizens he joined AquaSource as General Manager Rates and Regulatory Affairs. AquaSource was a wholly  owned subsidiary of DQE Inc and parent of Duquesne Light.  His duties included directing the compilation  and  filing  of  rate  cases,  acquisition  analyses  and  related  filings,  commission  staff  relations,  and  governmental relations in the twelve states in which AquaSource operated.  Additionally, Mr. Loy assisted  in business development, contract negotiations and other special projects. Mr. Loy has prepared and  presented testimony, developed revenue requirement calculations, revenue and expense pro forma  adjustments, performed working capital lead/lag studies, and evaluated rate design/cost of service issues  for multiple‐company and single company rate cases. He has presented testimony before fourteen state  and local regulatory bodies. Mr. Loy has a BBA in Accounting from the University of Texas at Austin and is  a CPA in Texas.   Alla Strickland, Project Consultant ● Alla Strickland has experience providing  analysis of regulatory issues, rate design, revenue requirement, and cost of service  studies; working with utility legal team and expert witnesses; and representing a  municipal electric utility at Public Utilities Commission (Alaska) hearings. Ms. Strickland  has a BS in Finance from the University of Anchorage Alaska and a MS in Banking and  Financial Management from Boston University. She has an Actuarial Science certificate  from Columbia University and is a member of the Society of Depreciation Professionals  Nick Weaver, Analyst ● Mr. Weaver joined the GDS rates and regulatory group in  2010. Since then he has assisted clients with electric, water, gas cost of service studies,  calculation of wholesale rates, bill impact estimates and resolution of billing issues. Nick  also  monitors  resource  adequacy,  distributed  generation,  demand  response,  and  ERCOT market issues. Nick has a BA from the University of Texas at Austin and is  currently pursuing a master’s degree in Accounting.    Resumes of the GDS team assembled for this project are included as Attachment 2.  THE CITY OF BOZEMAN, MONTANA ● Water and Wastewater Utility Rate Study Proposal ●  GDS ASSOCIATES, INC ● Page 4  References 1. REFERENCE – City of Alexandria, Louisiana Reference Name Martin Marcotte, Director of Utilities Reference Phone Number (318) 473‐1345 Address 1015 N. 3rd St. Alexandria, LA 71301 Reference E-Mail Address michael.marcotte@cityofalex.com  Description of Work This  project  was  completed  in  2014.  GDS  performed  a  financial  review  to  determine  overall  revenue  requirements  for  the  electric,  gas,  water  and  wastewater utilities. This included assigning and allocation of indirect costs that  should be reimbursed to the General Fund. A customer class cost of service and  retail rate design  study was conducted for the City's electric, gas, water, and  wastewater utility systems. The rate study was conducted to equitably balance the  costs incurred by all utility systems.  2. REFERENCE – Newnan Utilities, Newnan, Georgia Reference Name Dennis McIntyre, General Manager  Reference Phone Number (770) 683‐3168 Address of Work 70 Sewell Road, Newnan, GA 30263 Reference E-Mail Address dennis@newnanutilities.org  Description of Work This project was completed at the start of 2014. GDS completed a class cost of  service  and  rate  design  studies  for  Newnan’s  electric,  water  and  wastewater  systems. This included assigning and allocation of indirect costs that should be  reimbursed to the General Fund. The rate study was conducted to revise rates to  equitably balance the costs incurred by all utility systems.    3. REFERENCE – Danville Utilities, Danville, Virginia Reference Name Jason Grey, Director of Utilities Reference Phone Number (434) 799‐5270 Address 1040 Monument Street, Danville, VA 24541 Reference E-Mail Address greyjc@danvilleva.gov Description of Work In 2016‐2017, GDS performed various rate services for Danville. We developed a  plan for their power cost adjustment factor design to help recover unrecovered  THE CITY OF BOZEMAN, MONTANA ● Water and Wastewater Utility Rate Study Proposal ●  GDS ASSOCIATES, INC ● Page 5  power costs from a period after a period of low growth and to reflect changing  power supply costs in the next three years. GDS also performed a rate study for  Danville’s  electric,  gas,  water,  and  wastewater  utilities  to  evaluate  projected  revenue requirements and determine if rate changes are necessary. This included  assigning and allocation of indirect costs that should be reimbursed to the General  Fund.  We also devised a method to estimate a breakdown of the utility transfer  to general funds to return on equity and franchise tax components. We also  assisted in helping develop various special rate designs for water/wastewater and  water/wastewater C&I accounts. As part of these efforts, GDS staff made three  different presentations to the Utility Commission to report on the tasks being  completed.    4. REFERENCE – City of Clinton, South Carolina Reference Name Frank Stovall, City Manager Reference Phone Number (864) 833‐7505  Address 404 North Broad Street, Clinton, South Carolina Reference E-Mail Address fstovall@cityofclintonsc.com  Description of Work During 2016 and 2017 GDS worked with Clinton to complete customer class cost  of service and rate design studies for the electric, water, wastewater and solid  waste  systems  owned  and  operated  by  the  city.  This  included  assigning  and  allocation of indirect costs that should be reimbursed to the General Fund. The  rate study was conducted to revise rates to equitably balance the costs incurred  by all utility systems.  5. REFERENCE – Page Power and Water, City of Page, Arizona Reference Name Bryan Hill, General Manager  Reference Phone Number (928) 645‐2637 Address 640 Haul Road, Page, AZ 86040    Reference E-Mail Address Bryan@pageutility.com Description of Work In 2015 GDS worked with Page to complete customer class cost of service and rate  design studies for its water and wastewater systems. The study addressed and  resolved controversial water and wastewater rate inter class rate design issues the  city had been struggling with.    A list of clients in Montana and the surrounding region is included as Attachment 4 to this proposal,  other client contact information is available upon request. The Rate Study preformed for the City of  Page, AZ is included as Attachment 5.    THE CITY OF BOZEMAN, MONTANA ● Water and Wastewater Utility Rate Study Proposal ●  GDS ASSOCIATES, INC ● Page 6  Work Summary 5.1 SCOPE OF WORK OVERVIEW Below we outline the general scope of work that we will follow in providing the requested services to the  City of Bozeman. More detail regarding our approach and methodology will be provided in Section 5  below. Although tasks in the scope of work and process are presented as a series of steps, many of these  steps will be performed concurrently. For details of GDS’s proposed schedule, see section 6.  1 Review of April 2007 Rate Study, current rate structure, and water and sewer revenues over the last  5 years.  2 Review of the operating expenses, funding operations, debt service and capital projects for the last 5  years.   3 Review of historical usage, customer classifications, and available forecasts of area population and  usage.  4 Review of available documentation detailing City policy, practices and procedures.  5 Review proposed capital improvement plans and projected project costs and in‐service dates, as well  as identify any changes in operating expenses.  6 Review financing requirements to ensure future rates provide adequate coverage.  7 Develop cost of service and allocate costs to system customers (including wholesale, special and  contract classes) based on industry accepted methodology as suggested by AWWA Manual M‐1,  Principles of Water Rates, Fees and Charges.  8 Utilize the results of the cost of service to develop rates for each customer class with the goal of fairly  and equitably recovering the cost of service, avoiding rate shock and providing rate stability, to the  extent possible, through 2023.  9 Develop recommendations to encourage water conservation and reduce demand.  10 Determine suitability of current development impact fees.  11 Provide  a  report  presenting  the results  of  GDS’s  Cost  of  Service  Study,  our  recommended  rate  structure,  a  summarization  of  the  historical  and  forecast  population  and  consumption  patterns  underpinning the study, large capital projects, adequacy of water supply resources, and including bill  impacts and a benchmark comparison of current and recommended rates  to  surrounding  communities.  12 Presentation of the report and its findings to the City’s management. Presentation to the Bozeman  City Commission during a public meeting to review the assumptions, methodology and findings of the  study and the basis for our recommended rate structure.  13 Assist City staff with the preparation of a Frequently Asked Questions document for distribution at  public meetings or hosting on the City’s website to help educate the public on the theory and  methodology used to perform a Cost of Service Study and design rates.     THE CITY OF BOZEMAN, MONTANA ● Water and Wastewater Utility Rate Study Proposal ●  GDS ASSOCIATES, INC ● Page 7  5.2 PROJECT WORK PLAN AND METHODOLOGY The approach and methodology described below are based on what we typically follow and have found  to work with other clients, adjusted based on our understanding of the City of Bozeman’s needs contained  in the Request for Proposals. Throughout the process described below, communication between the GDS  project team and City staff is critical to quickly identify and resolve any potential issues and concerns that  may arise. In order to facilitate this communication and ensure on‐schedule completion of the work  detailed below, GDS will utilize our project quality control and management practices as detailed in  Section 5.3 below. In addition to the regular meetings proposed in Section 5.3, GDS suggests review  conferences  via  telephone  with  key  City  staff  to  review  the  methodologies and results after the  completion of the analysis of projected usage and system additions/upgrades, the development of the  revenue requirement, the Cost of Service Study and the rate design portions of the project in order to  receive feedback and identify potential changes.  Initial Data Request  After being requested to begin work, GDS will provide the City with a Request for Information (“RFI”) so  that GDS can perform an initial review and gain a better understanding of the City’s current rates,  operating expenses, customer composition and consumption patterns, future projects and methods of  funding. Documents requested will include budgets, financial statements, audit reports, tariffs, detailed  historical billing and revenue data, fixed asset records, bond information,  any  growth  projections  performed by the City, and documentation of any decision made by management or City governance  regarding the future operations. In addition, GDS will review any relevant news articles or public concerns  to identify and effectively address issues before they come to a head. Initial data request documents will  also be used to develop benchmark metrics to assist with the evaluation of projected changes in expenses  and consumption.  Kick‐off Meeting with City Staff and Management   The second step of the project will be a Project kick‐off conference call between City of Bozeman staff and  GDS  team  personnel.  Goals  of  call  will  be  to  open  channels  of  communication between project  participants, discuss more fully the goals of the study, including identifying specific areas of concern to  the City, determine deadlines in project schedule and discuss the responses to the initial RFI. During the  meeting, any constraints that may exist in the City’s billing software will be discussed so that they can be  kept in mind during the development of rates.  Analysis of Projected Usage and Required Plant and Supply Additions/Upgrades through 2023  GDS will review data related to historical usage and customer base and work closely with City personnel  in order to identify the most likely growth scenarios and develop forecasts of customer growth and  consumption through 2023. Considerations will include the growth in customer base, expected changes  in contract sales or sales to special customers, any required weather normalization, and potential changes  in consumption that might result from conservation efforts developed by the city or adjustments to rate  structure and pricing. In this step, economic projections, to the extent that they are deemed reliable for  application to the City of Bozeman, will be obtained from recognized forecasting services (e.g. Moody’s  Analytics, Global Insights) to determine the most reasonable range of possibilities.  After development of reliable usage and population projections, GDS will review the planned system  upgrades and additions, financing, and O&M expense adjustments required because of these additions.  THE CITY OF BOZEMAN, MONTANA ● Water and Wastewater Utility Rate Study Proposal ●  GDS ASSOCIATES, INC ● Page 8  Discussion will be initiated with City staff to ensure the accurate representation of funding methodology,  debt service requirements and project timing in our modeling. The current structure of the rate classes  will also be reviewed in order to determine if any changes need to be made to customer class makeup to  accurately reflect usage patterns.  A copy of the projected usage and plant additions/upgrades, along with their financial and operating  impacts will be provided to City staff and management for review and comment.  Development of Revenue Requirement  The revenue requirement represents the costs which the utility must recover to provide service. The City  of Bozeman revenue requirement will be developed utilizing the cash‐needs approach for a test year  based on current system expenses, with pro‐forma adjustments as necessary to reflect future operating  conditions and funding needs through 2023. Revenue requirement items determined will include those  for capital expenditures, including principal, interest and coverage on all outstanding and anticipated  financing  issues,  taking  into  consideration  the  timing  and  impact  of  planned  capital  improvement  programs; Operations and maintenance expenditures; and anticipated replacement and renewal of assets  based on the known system conditions and reasonable useful service lives of various components.   Determine Cost of Service  GDS follows the generally accepted cost functionalization and allocation methodology, framework, and  best practice recommendations set forth by the American Water Works Association (AWWA) including  those in Manual M1, “Principles of Water Rates, Fees and Charges” with any adjustments necessary to  accommodate the individual needs and situation of our clients.   The process of developing a Cost of Service includes the functionalization of costs to the appropriate cost  components (i.e. costs related to serving peak demand are functionalized to the demand component,  customer service costs to the customer component), determination of variable and fixed costs, and the  allocation of functionalized costs to the customer classes. The resulting costs of serving each class is used  as a basis for the fair and equitable recovery from customers. GDS recommends the use of either the Base‐ Extra Capacity or Commodity Demand methodology to separate the cost components, a decision between  which will be made after the initial review of City of Bozeman system topology, previous methodology  employed, and preferences expressed by City staff.  GDS will complete the Cost of Service study by the end of November 2017 to leave sufficient time for the  design of rates and evaluation of GDS’ recommendations by City staff and governance in the timeframe  contemplated for this project.  Rate Design  Although the level and general structure of the recommended rates will be developed within the Cost of  Service Study, a number of different considerations need to be taken into account when designing rates  that will be individual to the City. In addition to the goal of developing stable rates that result in fair and  equitable recovery from customers, GDS will also focus on developing rates that are simple to understand  and predict for utility customers, acceptable, and designed within any restrictions imposed by the City’s  billing software, while simultaneously achieving the objectives of the City and avoiding adverse impacts  to City customers. All rate designs will be evaluated using bill impact models developed from the City’s  usage records. An evaluation will be performed to determine if it is most appropriate to modify the current  inclined‐block  rate  structure  or  recommend  an  alternative  structure  that  more  closely  follows  the  THE CITY OF BOZEMAN, MONTANA ● Water and Wastewater Utility Rate Study Proposal ●  GDS ASSOCIATES, INC ● Page 9  causation of costs. GDS will discuss possible rate design alternatives with City staff and, if requested,  include them in the Rate Study Report.  While designing rates, GDS will also consider water conservation and supply practices adopted by utilities  in the region and nationwide to identify the most appropriate strategy for the City to adopt to reduce  demand and respond to supply shortages. During this review, GDS will utilize AWWA publications such as  Manual M52 “Water Conservation Programs – A Planning Manual” to identify industry best practices.  Development of Rate Study Report  When the Cost of Service and Rate Design portions of the project have been completed, GDS will issue a  draft report detailing the findings of the study and supporting our recommended rate structure and levels  to the City staff and governance for review. Due to City staff participation in this project GDS does not  anticipate major changes being required and believes that a final version of the Rate Study Report can be  issued quickly after any requested revisions or points of contention have been resolved.   Presentation to City Management and Governance  Chuck Loy and any required GDS project team staff will travel to Bozeman to present the results and  recommendations to the management and to present a summary of the study to the Bozeman City  Commission at a regularly scheduled public meeting. In preparation for this meeting, GDS will prepare a  Frequently Asked Questions document that will help to educate the citizens and governance of Bozeman  on the principles and methodology used when developing rates.  Assist with Plan Implementation  At the City’s request, GDS will provide assistance to the city to implement the revised rate structure. This  assistance will include assisting the City with drafting responses to any public questions, attendance at  anticipated rate hearings and verification that tariff sheet language is accurate and comprehensive.      THE CITY OF BOZEMAN, MONTANA ● Water and Wastewater Utility Rate Study Proposal ●  GDS ASSOCIATES, INC ● Page 10  5.3 PROJECT QUALITY CONTROL AND MANAGEMENT Throughout the development of the cost of service and rate design, the following account management  and internal review practices will be utilized to ensure that services are provided on schedule and within  budget, as well as ensuring that all parties involved in the project communicate clearly:  1 Chuck Loy will serve as the individual responsible for all project activities and as the primary point of  contact for City staff, and will be available to promptly respond to any communications from the City.  2 Regular updates will be provided to City staff on the progress of the work, results of inquiries to City,  any issues identified, and steps being taken to resolve those issues.  3 Weekly  status  update  reports  via  teleconference  will  be  conducted, summarizing tasks to be  accomplished, future timelines and information needed.  4 GDS will communicate any change in the scope of services and will work with the City to resolve issues  related to such changes.  5 GDS will schedule and hold regular staff meetings as needed to discuss work status, changes in work  plan, schedules, and individual assignments. Mr. Loy will monitor and review work being performed  to identify and resolve any unforeseen difficulties.  6 GDS will take notes and provide minutes to participants of any major meeting or teleconference with  City staff or governance, ensuring any timeline decisions, action items and work assignments are  clearly communicated and understood by all.  7 GDS  personnel  will  keep  an  accurate  and  detailed  record  of  the  nature  and  duration  of  work  performed  for  the  City,  details  of  which  will  be  included  in  invoices. All travel expenses, office  expenses  and  miscellaneous  expenses  billed  to  the  City  will  be accompanied  by  supporting  documentation. Mr. Loy will review and approve hours and tasks billed to the city before invoices are  generated.  8 All deliverables will be subject to internal quality control reviews before submission to City staff.  9 Any presentation and presentation‐related materials will be provided to City for review prior to the  presentation to help them understand results and formulate questions beforehand.    THE CITY OF BOZEMAN, MONTANA ● Water and Wastewater Utility Rate Study Proposal ●  GDS ASSOCIATES, INC ● Page 11  Project Schedule We present our anticipated project schedule and hours spent on each task in Attachment 3. Although the  exact timelines and hours in that attachment will have to be modified as areas where additional or less  attention  is  required  are  identified,  we  believe  this  provides a  reasonable  basis  for  developing  the  estimated costs presented in Section 7. Unless faced with a significant deviation from our expectations  developed with other clients, we do not foresee any difficulty providing the results of the Cost of Service  study on December 1st, 2017 and the final Rate Study Report including the rate design development by  April 1st, 2018 to meet the City’s goal of fully completing the projecting and adopting rates by mid‐2018.     THE CITY OF BOZEMAN, MONTANA ● Water and Wastewater Utility Rate Study Proposal ●  GDS ASSOCIATES, INC ● Page 12  Estimated Cost GDS bills monthly based on the hours each team personnel have devoted to the project in the previous  month. Project work for the City of Bozeman will be billed at the hourly rates shown below:  Personnel Name / Position Hourly Rate  Chuck Loy, Principal $235  Alla Strickland, Project Consultant $165  Nick Weaver, Analyst $140  Clerical/Administrative Assistance $93    If any additional assistance is needed from other GDS personnel then they will be billed at their standard  hourly rates, which are available upon request. Any significant project work to be undertaken on behalf  of the City by GDS employees other than those listed above or in equivalent positions can be subject to  City approval if so desired.  Based on previous projects with similar scopes, GDS estimates that the cost to complete a Water and  Wastewater Utility Rate Study as discussed in Section 5 will be approximately $56,000 and will not exceed  $65,000, as detailed in Attachment 3. Please note that this estimate assumes that the City’s records are  in good condition, data will be presented in digital format and consultant time will not be required to  rework into usable or understandable format. This cost estimate includes travel expenses for Chuck Loy  to travel to Bozeman for the meeting with City management and for the presentation to the Bozeman City  Commission but does not include any costs for work associated with  subsequent  rate  hearings  or  implementing rates. Any additional travel by Mr. Loy or other GDS employees for meetings or for  attendance at rate hearings will be billed at the actual cost of travel, lodging and food, with no mark up.  Scope of Work Estimated Cost Not‐to‐Exceed Cost  Water and Wastewater Utility  Rate Study $56,000  $65,000  THE CITY OF BOZEMAN, MONTANA ● Water and Wastewater Utility Rate Study Proposal ●  GDS ASSOCIATES, INC ● Page 13  City-Furnished Documentation The information needed to perform the cost of service and rate design studies is of the type that would  be developed by a utility in the normal course of business and should not require significant expenditure  of City of Bozeman staff time to compile or transmit.   GDS anticipates that the majority of the documentation needed to complete the Rate Study will be  provided in response to our initial Request for Information. Documents requested will include budgets,  financial statements, audit reports, tariffs, detailed historical billing and revenue data, fixed asset records,  bond information, any growth projections performed by the City, and documentation of any decision  made by management or City governance regarding the future operations. In addition, City staff and  management will need to be available to respond to inquiries about documentation provided, future plans  of the City regarding its water and wastewater systems, assist in clarification of City practices and policies,  review and provide comment and guidance on reports and work products, and take part in short weekly  teleconference meetings and longer teleconference meetings at project milestones.          Attachment 1 – Statement of Non-discrimination      Attachment 2 – GDS Project Team Resumes GDS Associates, Inc. • 919 Congress Avenue • Suite 800 • Austin, TX 78701 512-494-0369 • Fax 512-494-0205 • chuck.loy@gdsassociates.com Marietta, GA • Austin, TX • Auburn, AL • Madison, WI • Manchester, NH • Orlando, FL • Hallowell, ME www.gdsassociates.com CCHHAARRLLEESS EE.. LLOOYY,, CCPPAA Principal EDUCATION BBA Accounting, University of Texas at Austin, 1980 Certified Public Accountant, Texas PROFESSIONAL MEMBERSHIPS National Association of Water Companies American Public Gas Association Texas Gas Association Texas Society of Certified Professional Accountants EXPERIENCE Mr. Loy has over 20 years experience in Public Utility regulation and financial matters. GDS Associates, Inc., 2001-Present Principal Mr. Loy started with GDS in June of 2001. His focus is on regulatory accounting and finance. He is experienced in natural gas, electric, water, and wastewater regulatory and accounting matters. Mr. Loy has assisted a number of large investor owned water utilities with rate filings across the county. Additionally, he has assisted a number of gas utilities with rate filings in Texas. Mr. Loy provides financial analysis assistance to large commercial and industrial clients regarding wholesale electric power purchases and retail aggregation projects as a result of the recent deregulation of the electric industry in Texas. He has conducted analysis and developed recommendations regarding the Southwest Power Administration’s rate increase on behalf of member clients. He has participated in a number of natural gas, electric, water and wastewater projects involving rate increases, analysis and recommendations. AquaSource Inc., 1999-2001 General Manager Rates and Regulatory Affairs AquaSource Inc., a wholly owned subsidiary of DQE Inc and parent of Duquesne Light. AquaSource was formed in 1997 to take advantage of the consolidation in the water and wastewater industries and spent three years and more than $400 million acquiring water and wastewater companies. Mr. Loy’s duties included directing the compilation and filing of rate cases, acquisition analyses and related filings, commission staff relations, and governmental relations in the twelve states in which AquaSource operates. Additionally, he supervised a professional staff located throughout the country and assisted in business development, contract negotiations and other special projects. His appointment came in the middle of AquaSource’s aggressive acquisition phase. Accordingly, his first year was spent primarily working to clean up a very chaotic regulatory environment. In so doing, he introduced order and process. CChhaarrlleess EE.. LLooyy,, CCPPAA GDS Associates, Inc. • 919 Congress Avenue • Suite 800 • Austin, TX 78701 512-494-0369 • Fax 512-494-0205 • chuck.loy@gdsassociates.com Marietta, GA • Austin, TX • Auburn, AL • Madison, WI • Manchester, NH • Orlando, FL • Hallowell, ME www.gdsassociates.com Citizens Utilities Company, 1993-1999 Manager, Regulatory Affairs Mr. Loy served as Project Manager of four multiple-company rate case filings, including two in Ohio, six in Illinois, five in Pennsylvania and six in Arizona. In those cases, he prepared and presented testimony, developed revenue requirement calculations, generated revenue and expense pro forma adjustments, performed working capital lead/lag studies, and evaluated rate design/cost of service issues. He proposed surcharge mechanisms for purchased water, a reverse osmosis process, and contract waste treatment. Additionally, Mr. Loy designed and directed the development of the multiple company revenue requirement models that generated filing schedules. In the fall of 1997, Citizens promoted Mr. Loy to Manager Regulatory Affairs, after which he reported to the Vice President of Regulatory Affairs. In the new position, he supervised the staff responsible for all regulatory activity involving gas, electric and water/wastewater in ten states. The last project he was involved with before leaving Citizens was planning and directing the preparation of a rate filing for the Company’s electric distribution system in Vermont. OTHER ACCOMPLISHMENTS & RELEVANT EXPERIENCE O Played a key role in the acquisition of three water and wastewater companies and their inclusion in the rate case of three other Citizens companies. O Analyzed several likely municipal and private acquisitions, and developed and analyzed cash flow forecasts to determine their value and potential. These projects included evaluating a trade of Citizens wastewater treatment plants for a municipal water system. O Directed a team of accountants assembled to develop common accounting procedures for the Arizona, Illinois, Indiana, Ohio and Pennsylvania water/wastewater properties. This helped position the company to compete more efficiently in the unregulated O&M contract business. O Developed the accounting and regulatory strategy for Citizens Public Works Services Company, a wholly owned unregulated subsidiary involved in the O&M contract business. The treatment established accounting for future projects and precedents for future commission decisions regarding affiliated transactions with unregulated subsidiaries. O Contributed to project with Citizen’s Lake Michigan pipeline that was seeking an unregulated status. This was the first privately-owned water pipeline of its kind in a major metropolitan market. O Key contributor on a team which successfully competed with other major utilities and O&M companies for a major water/wastewater franchise serving 12,000+ customers in the Phoenix area. I worked in developing the proposal, actively participated in the final negotiations, and prepared the regulatory filings. O Mr. Loy served on a team that developed the accounting and regulatory strategy for the implementation of Citizens Business Service Company, a wholly owned unregulated subsidiary. Southern Union Gas Company, 1989-1993 Rate Manager Mr. Loy joined Southern Union as Sr. Internal Auditor. In that capacity, he contributed to multiple projects pertaining to the upcoming merger with a large publicly traded corporation. These projects included supervising audits of gas purchases, accounts receivable, accounts payable and oil and gas holdings. He was promoted to Rate Manager reporting to the Vice President of Regulatory Affairs. In that capacity, he supervised a team of four directing the preparation and implementation of 16 rate increase applications before various municipal and state regulatory bodies, and led negotiating sessions with elected and municipal officials. Under Mr. Loy’s direction, the Regulatory Affairs Department reduced the preparation time of rate applications from approximately 6 months to 8 weeks. In addition to improving efficiency, he developed several rate mechanisms that resulted in increased earnings. One CChhaarrlleess EE.. LLooyy,, CCPPAA GDS Associates, Inc. • 919 Congress Avenue • Suite 800 • Austin, TX 78701 512-494-0369 • Fax 512-494-0205 • chuck.loy@gdsassociates.com Marietta, GA • Austin, TX • Auburn, AL • Madison, WI • Manchester, NH • Orlando, FL • Hallowell, ME www.gdsassociates.com such efficiency was the Weather Normalization Adjustment Clause (WNAC). By eliminating weather- sensitive fluctuations, the WNAC increased earnings as much as 12%. He also developed a Cost of Service Adjustment Clause (CSAC) which was established in several smaller municipal jurisdictions. The CSAC allowed annual rate increases without the time and expense of major rate filings. Other Accomplishments and Relevant Experience: O Performed analysis and due diligence for numerous municipal and private acquisitions. O He was a member of a team that reviewed, analyzed and selected financial and customer billing software for the company. The team accomplished this objective under budget and on schedule. O Mr. Loy served on a team that re-engineered the meter testing and maintenance department. The result was a 50% reduction in costs and the department was eventually sold at a sizable profit. Diversified Utility Consultants, Inc., 1987-1989 Sr. Accounting Analyst Diversified Utility Consultants (DUC) is a consulting firm which represents consumers’ interests in rate case proceedings. The firm's clients include municipalities and various state-supported consumer agencies. As a Sr. Accounting Analyst, Mr. Loy worked on seven electric rate cases, two gas rate cases and one water rate case. Additionally, he worked on various utility related assignments which included electric rate design for municipalities and the review and analysis of nuclear power plant decommissioning costs. Mr. Loy spent summers in college rough-necking, both offshore and onshore, on oil and gas drilling rigs. His first job after college was in the oil & gas industry where he started in accounts receivable and specialized in collecting past due accounts. He was in the Joint Interest Auditing Department where he reviewed drilling costs and negotiated refunds for the company and its joint interest owners. REGULATORY EXPERIENCE Pennsylvania Public Utility Commission Public Utilities Commission of Ohio Indiana Regulatory Commission Illinois Commerce Commission Arizona Corporation Commission Oklahoma Corporation Commission Texas Railroad Commission Public Utility Commission of Texas Arkansas Public Service Commission Delaware Public Service Commission New Jersey Board of Public Utilities Connecticut Department of Public Utility Control Page 1 of 12 LIST OF TESTIMONY, EXPERT PROCEEDINGS, AND ENGAGEMENTS BY CHARLES E. LOY, CPA WATER UTILITY RATES AND REGULATION EXPERIENCE Arizona Corporation Commission Docket No. WS-01303A-006-0403 Presented testimony, prepared the Cost of Service study and rate design on behalf of Arizona-American Sun City and Sun City West Wastewater rate request. Docket No. WS-01303A-06-0403 Presented testimony, prepared the Cost of Service study and rate design on behalf of Arizona-American Anthem/Aqua Fria Water and Wastewater rate request. Docket No. WS-01303A-06-0014 Presented testimony, prepared the Cost of Service study, rate design, and assisted with the preparation of the revenue requirements on behalf of Arizona-American Mohave Water and Wastewater rate request. Docket No. W-01656A-98-0577, SW-02334A-98-0577 Presented testimony for approval of a Central Arizona Project Water utilization plan, the implementation of a Groundwater Savings Fee and the recovery of deferred project costs. Docket WS-02334A-98-0569 Presented a filing for the approval of an agreement relating to a wastewater plant de-nitrification project with the Sun City Recreation Centers and Del Webb Corporation. Docket U-3454-97-599 Prepared and presented a filing for the approval of a CCN to provide water and wastewater services to Del Webb’s Anthem project and the approval of two related agreements. Docket No. E-1032-95-417 ET AL. Presented testimony and prepared the rate filing on behalf of Citizens Utilities Maricopa County water properties 1995 rate request. Arkansas Public Service Commission Docket No. 06-160-U Presented testimony, prepared the Cost of Service study and rate design on behalf of United Water Arkansas’s 2006 rate request. Docket No. 03-161-U Presented testimony, prepared the Cost of Service study, rate design, and assisted with the preparation of the revenue requirements on behalf of United Water Arkansas’s 2003 rate request. Page 2 of 12 Connecticut Department of Public Utility Control Docket No. 07-05-44 Prepared the rate filing and supporting testimony on behalf of United Water Connecticut’s 2007 water rate request. Public Service Commission of Delaware PSC Docket No. 09-60 Presented testimony, prepared the Cost of Service study and rate design on behalf of United Water Delaware’s 2009 rate request. PSC Docket No. 06-174 Presented testimony, prepared the Cost of Service study, rate design, revenue normalization and cash working capital requirements on behalf of United Water Delaware’s 2006 rate request. Idaho Public Utilities Commission Case No. UWI-W-09-01 Presented testimony, prepared revenue and expense pro forma adjustments, and proposed rate design on behalf of United Water Idaho, Inc. 2010 rate request. Indiana Utility Regulatory Commission Cause No. 41842 Prepared the filing and presented testimony for the Petition of Utility Center Inc. for the recovery of Distribution System Improvement Charges -2001 Cause No. 41559 Prepared the filing and presented testimony for a Certificate of Territorial Authority to render Sewage service.-2000 Cause No. 41968 Directed the preparation of Utility Center Inc.’ request for authority to increase its rates and charges for water and sewer service. -2000 Illinois Commerce Commission Docket No. 94-0481 Presented testimony and prepared the filing on behalf of Citizens Utilities Company of Illinois 1994 rate request. Docket No. 95-0633 Presented testimony on behalf of Citizens Utilities Company of Illinois in Tudor Park Apartments vs. Citizens Utilities of Illinois.- 1995 Docket No. 97-0372 Presented testimony on behalf of Citizens Utilities of Illinois in the Application for Consent to and Approval of a Contract with Affiliated Interests. 1997 Page 3 of 12 State Board of New Jersey Public Utilities BPU Docket No. WRO702125 Prepared and presented testimony on the determination of the cash working capital requirements on behalf of United Water New Jerseys 2007 rate request. New Mexico Public Regulation Commission Case No. 11-00196-UT Presented testimony and assisted with the preparation of the water rate filing on behalf of New Mexico American Water Company Clovis District Case No. 09-00156-UT Presented testimony and prepared the water rate filing on behalf of New Mexico American Water Company Edgewood District Case No. 07-00435-UT Presented testimony and prepared the water and wastewater rate filing on behalf of New Mexico Utilities Inc. Case No. 08-00134-UT Presented testimony and prepared the water rate filing on behalf of New Mexico –American Water Co. New York Public Service Commission Presented testimony, prepared the Cost of Service study and rate design on behalf of United Water New Rochelle’s 2010 rate request. Public Utilities Commission of Ohio Docket No. 98-178-WS-AIR Presented testimony and prepared the filing on behalf of Citizens Utilities Company of Ohio 1998 rate request. Docket No. 94-1237 Presented testimony and prepared the filing on behalf of Citizens Utilities Company of Ohio 1994 rate request. Pennsylvania Public Utility Commission Docket No. R-2009-2122887 Presented testimony, prepared the Cost of Service study and rate design on behalf of United Water Pennsylvania’s 2009 rate request. Docket No. R-00051186 Assisted with analysis/filing preparation of United Water Pennsylvania, Inc. 2005 Rate Case. Docket No. R-00953300 Presented testimony on behalf of Citizens Utilities Company of Pennsylvania 1995 rate request. Page 4 of 12 Public Service Commission of South Carolina Docket No. 2014-346-W/S Filed testimony on behalf of Daufuskie Property Owner's Group (intervenors) regarding certain water and sewer rate base issues. Texas Commission of Environmental Quality SOAH Docket 582-14-3415 Application for a 2013 Water Rate/Tariff Change of Canyon Lake Water Service Company Prepared the application and filed testimony on behalf of Canyon Lake WSC. SOAH Docket No. 582-14-3384 Application for a 2013 Water and Sewer Rate/Tariff Change of SWWC Inc. Prepared application on behalf of SWWC, Inc. SOAH 582-14-3381 Application for a 2013 Water and Sewer Rate/Tariff Change of Monarch Utilities LP Prepared application on behalf of SWWC, Inc. SOAH Docket No. 582-12-0224 STM Application of Monarch Utilities I, L.P. to Transfer Water and Sewer Facilities and Certificates of Convenience and Necessity – provided assistance Application 37531-R Application for a Water Rate/Tariff Change of Quadvest L.P. Prepared application on behalf of Quadvest L.P. Prepared application on behalf of Quadvest L.P. Applications 37507-R and 37508-R Application for a Water and Sewer Rate/Tariff Change of Ranch Utilities, Inc. Prepared application on behalf of Ranch Utilities, Inc. Application 37317-R Application for a Water Rate/Tariff Change of Wiedenfeld Water Works, Inc. Prepared application on behalf of Wiedenfeld Water Works, Inc. Applications 37234-R and 37235-R Application for a Water and Sewer Rate/Tariff Change of Aqua Texas, Inc. North and Southwest Regions Prepared application on behalf of Aqua Texas, Inc. SOAH Docket No, 582-12-0224 Application for a Water and Sewer Rate/Tariff Change of Monarch Utilities LP Prepared application on behalf of SWWC, Inc. SOAH Docket No. 582-11-1468 Application for a 2010 Water Rate/Tariff Change of Canyon Lake Water Service Company Prepared the application and filed testimony on behalf of Canyon Lake WSC. Page 5 of 12 Texas Commission of Environmental Quality-cont. SOAH Docket No. 582-11-1458 Application for a Water and Sewer Rate/Tariff Change of Aqua Texas, Inc. Southeast Region Prepared application on behalf of Aqua Texas, Inc. Docket No. 0580-UCR Application for a 2009 Water Rate/Tariff Change of Canyon Lake Water Service Company Prepared the application on behalf of Canyon Lake WSC. Docket No. 35850-R Application for a 2007 Water Rate/Tariff Change of Canyon Lake Water Service Company Prepared the application on behalf of Canyon Lake WSC. Docket No. 33763-R Application for a 2007 Water and Sewer Rate/Tariff Change of Midway, Inc. For the City of Oak Point Service area. Filing initially made with the City of Oak Point. Docket Nos. 35748-R & 35747-R Application for a Water and Sewer Rate/Tariff Change of Monarch Utilities LP Prepared the application on behalf of Monarch. Docket No. 2006-0072-UCR Application for a Water and Sewer Rate/Tariff Change of Aqua Texas, Inc Prepared application and presented testimony on behalf of Aqua Texas, Inc. Docket No. 2007-0478-UCR Application for a Water and Sewer Rate/Tariff Change of Texas American Water Inc. Prepared the application on behalf of Texas American Water. Docket No. 2005-0114-UCR Application for a Water and Sewer Rate/Tariff Change of Aqua Texas, Inc Presented Testimony on behalf of Aqua Texas, Inc. Docket No. 2004-2029-UCR Application for a Water and Sewer Rate/Tariff Change of Walker Water Works, Inc. Prepared the application on behalf of Texas American Water. Application Nos. 34658-R & 34659-R Application for a Water and Sewer Rate/Tariff Change of Southwest Utilities, Inc. Prepared the application on behalf of Texas American Water. Docket Nos. 2000-1074-UCR, 2000-1075-UCR, 2000-1366 UCR through 2000-1369 UCR Assisted in the preparation and presentation of the Aqua Source 2000 rate increase Application No. 7371-R (Texas Water Commission) Assisted in the analysis of Southern Utilities 1988 rate request on the behalf of Southern Utilities customers. Page 6 of 12 Other Water Related Engagements and Expert Proceedings City of Page, Arizona Water and Wastewater Rate Study – Developed retail water and sewer rates and rate structure change to improve cash flow. Village of Vinton, Texas Developed water utility valuation studies for Village water infrastructure improvement efforts. Town of Providence Village Developed Expert Witness Report for Denton County Court Cause No. 2011-60876-393 Analysis of Agreements between Mustang SUD and Providence Village WCID Mitchell County Utility Assist with divestiture of water utility assets City of Longview Ongoing assistance with development of annual formulary wholesale water and wastewater treatment rates. Aqua Texas, Inc. Ongoing calculation and updates of Regional Uniform CIAC Fees Dripping Springs WSC, Hays County WCID 1&2 Review and analysis of West Travis County Public Utility Agency wholesale rate cost of service and rate increase 2012. SWWC Inc.  Decertification analysis and valuation of the CCN for Crosswinds development area.  Decertification analysis and valuation of the CCN for TXI development area.  Decertification analysis and valuation of the CCN for Tower Terrace/Kilgore Tract development area.  Decertification analysis and valuation of the CCN for Villages at Warner Ranch development area. Crystal Clear WSC Decertification analysis and valuation of the CCN for Texas GLO development area around New Braunfels Texas Woodbine Development Corp. Analysis and assistance with LCRA Windmill Ranch wholesale wastewater services contract renegotiations. Page 7 of 12 Other Water Related Engagements and Expert Proceedings-cont. Rebecca Creek MUD Developed before and after merger rate comparison, analysis and forecast regarding the merger proposed by Canyon Lake Water Supply Company. Global Water Resources Expert witness before American Arbitration Association regarding the financial standing and regulatory status of Global Water. City of Alexandria, Louisiana Financial review, allocated cost of service and rate study for the water and wastewater systems. Corix Utilities Assistance with bid preparation and analysis regarding the LCRA retail water and wastewater divestiture. Golden State Water Company Assistance with bid concerning divestiture of SWWC Inc. United Water Management and Services Developed report regarding Texas IOU regulation for internal assessment of the Texas water regulatory status. Provide revenue forecasting for various concession projects which involve Municipalities that are considering selling their water and sewer utilities. Greater Austin Water Forum Assisted industrial class water users with analysis and participation in the City of Austin 2008 Cost of Service Study. New Mexico Utilities Review/analysis and critique report on Albuquerque Bernalillo County Water Utility Authority’s Cost of Service Wholesale Wastewater Rate Model GAS UTILITY RATES AND REGULATION EXPERIENCE Railroad Commission of Texas GUD Docket 10190 Prepared filing and testimony of behalf of Hughes Natural Gas 2012 rate increase for the environs of the City of Magnolia. Page 8 of 12 Railroad Commission of Texas-cont. GUD Docket 10083 Prepared filing and testimony of behalf of Hughes Natural Gas 2011 rate increase for the incorporated area of the City of Magnolia and environs. GUD Docket 9731 Prepared filing and testimony of behalf of Hughes Natural Gas 2007 rate increase for the environs of the City of Magnolia. GUD Docket 9488-9512 Prepared filing and testimony of behalf of West Texas Gas 2004 rate increase for the environs of cities served. GUD Docket 8033 Filed testimony on behalf of Southern Union Gas Company’s 1991 appeal for a rate increase in South Jefferson County. GUD Docket 7878 Filed testimony and prepared the rate filing on behalf of Southern Union Gas Company’s 1991 request for a rate increase in the Austin environs. GUD Docket 6968 Assisted in the analysis of Southern Union Gas Company’s 1987 appeal for a rate increase on the behalf of the City of Austin Oklahoma Corporation Commission Docket No. 001345 Presented testimony and prepared the rate filing on behalf of Southern Union Gas Company’s 1992 rate request. Pennsylvania Public Utility Commission Docket No. 2013-2386293 Assisted the University of Pennsylvania with the analysis of Veolia Energy Philadelphia Inc.’s 2013 steam rate case. Docket No. 2009-2111011 Assisted the University of Pennsylvania with the analysis of Trigen-Philadelphia Energy Corp’s 2009 steam rate case. Federal Energy Regulatory Commission Docket No. RP09-791-000 Assist municipal customers of MoGas analyze issues in FERC 2009 gas transportation rate case. Page 9 of 12 City of Austin  Presented testimony and prepared filing as well as conducted settlement negotiations associated with Southern Union’s 1993 rate request.  Presented testimony and prepared filing on behalf of Southern Union Gas Company’s 1991 rate request.  Assisted in the analysis of Southern Union Gas Company’s 1987 rate request on behalf of the City of Austin. City of El Paso Public Service Board  Presented testimony and prepared filing as well as participated in the settlement negotiations of Southern Union’s 1993 rate request.  Presented testimony and prepared filing on behalf of Southern Union Gas Company 1991 rate request. City of El Paso Public Service Board-cont.  Presented testimony and prepared the filing on behalf of Southern Union Gas Company 1990 request. City of Port Arthur  Presented testimony and prepared filing on behalf of Southern Union Gas Company’s 1991 rate request.  Participated in Southern Union Gas Company’s 1990 rate request. City of Monahans  Presented testimony and prepared filing on behalf of Southern Unions Gas Company’s 1992 rate request.  Assisted in the analysis of Southern Union Gas Company’s 1989 rate request on the behalf of the City of Monahans. City of Borger  Prepared testimony and prepared the filing on behalf of Southern Union Gas Company’s 1992 rate request.  Participated in Southern Union Gas Company’s 1989 rate request on the behalf of the City of Borger. Page 10 of 12 City of Galveston  Presented testimony and prepared the filing on behalf of Southern Union Gas Company’s 1992 rate request. Other Gas Related Engagements Mitchell County Utility Assist with divestiture of gas utility assets Hughes Natural Gas Ongoing assistance with GRIP filings Markwest Energy Partners Ongoing transportation rates and regulatory consulting Consolidated Asset Management Services (CAMS) Ongoing assistance regarding RRC Transmission pipeline issues City of Alexandria, Louisiana Financial review, allocated cost of service and rate study for the gas system. City of George West, Texas Gas utility rate study Alamo Transmission Assisted with initial tariff development and related cost of service Dynamic Energy Concepts Incorporated Assisted with the review of gas contracts, tariffs, analyzed usage data and assessed procurement practices for a number of US Veteran Hospitals across the country. ELECTRIC UTILITY RATES AND REGULATION EXPERIENCE Public Utility Commission of Texas Docket No. 43731 Prepared a cash working capital study and testimony on behalf of Cross Texas Transmission LLC 2015 Rate Application to establish rates. Docket No. 41474 Prepared a cash working capital study and testimony on behalf of Sharyland Utilities L.P.’s 2013 Rate Application to establish retail distribution rates. Page 11 of 12 Public Utility Commission of Texas-cont. Docket No. 31250 Presented testimony and rate filing on behalf of Rio Grande Electrical Cooperatives 2005 Change in rates for wholesale transmission service. Docket No. 8702 Assisted in the analysis of Gulf States Utilities 1987 rate request. Docket 8646 Assisted in the analysis of Central Power & Light’s 1988 rate request. Docket 7661 Assisted in the analysis of the City of Fredericksburg’s proposed amendment to Certificate of Convenience. Docket 7510 Assisted in the analysis of West Texas Utilities Company’s 1987 rate request. Federal Energy Regulatory Commission Docket No. ER88-202-0000 Assisted in the analysis of the Maine Yankee Atomic Power Plant Decommissioning. Docket No. ER88-224-0000 Assisted in the analysis of the Carolina Power & Light Company Atomic Power Plant Decommissioning. City of Bryan  Developed and programmed data management system for the city electric department. City of Fredericksburg  Organized and performed an electric rate survey of Central Texas.  Assisted in a load and rate design study. City of Austin  Assisted in the analysis of the City Electric Utility Department’s 1989 rate request. Other Electric Related Engagements Dynamic Energy Concepts Incorporated Assisted with the review of electric contracts, tariffs, analyzed usage data and assessed procurement practices for a number of US Veteran Hospitals across the country Page 12 of 12 Other Electric Related Engagements-cont. Northeast Texas Electrical Cooperative  Ongoing review/analysis of Southwest Power Administration’s annual Integrated Power Repayment Studies and resulting rates.  Ongoing review/analysis of Southwest Electric Power Company’s annual formulary wholesale rate adjustments. Tex-La Electric Cooperative  Ongoing review/analysis of Southwest Power Administration’s annual Integrated Power Repayment Studies and resulting rates.  Ongoing review/analysis of Southwest Electric Power Company’s annual formulary wholesale rate adjustments Sam Rayburn G&T Electrical Cooperative  Ongoing review/analysis of Southwest Power Administration’s annual Integrated Power Repayment Studies and resulting rates.  Ongoing review/analysis of Southwest Power Administration’s annual Robert D. Willis Power Repayment Studies and resulting rates. East Texas Electrical Cooperative  Ongoing review/analysis of Southwest Electric Power Company’s annual formulary wholesale rate adjustments  Ongoing review/analysis of Southwest Power Administration’s annual Robert D. Willis Power Repayment Studies and resulting rates. H.E. Butt Grocery Company Electricity procurement assistance and analysis of supply alternatives Martin Marietta Materials Electricity procurement assistance and analysis of supply alternatives C.H. Guenther & Son, Inc. Electricity procurement assistance and analysis of supply alternatives Van Tuyl, Inc. Electricity procurement assistance and analysis of supply alternatives GDS Associates, Inc. • 919 Congress Avenue, Suite 800, Austin, TX 78701 512-494-0369• Fax 866-611-3791 • alla.strickland@gdsassociates.com Marietta, GA • Austin, TX • Auburn, AL • Madison, WI • Manchester, NH • Orlando, FL • Hallowell, ME www.gdsassociates.com AALLLLAA SSTTRRIICCKKLLAANNDD Project Consultant EDUCATION Actuarial Science Graduate Certificate, Columbia University, New York, NY, 2015 Masters of Science in Banking and Financial Management (MS), Boston University, Boston, MA, 2013 Bachelor of Science in Finance (BS) with minor in Economics, University of Alaska, Anchorage, AK, 2006 Accounting classes, Hong Kong Polytechnic University, Hong Kong, 2005 German Literature classes, Ludwig Maximilian University, Munich, Germany, 2004 Bachelors in Pedagogical Studies, Teacher of German Language, Khabarovsk, Russia, 1999 Continuing Education Golf Coast Power Association Monthly Meetings, 2016, 2017 Society of Depreciation Professionals Conference and Training, 2015, 2016 National Association of Regulatory Utility Commissioners (NARUC) Annual Meeting, 2016 Conference and training on regulatory issues for the electric and oil & gas industries, 2009 Recipient of award from the International Association of Energy Economics Committee for a research project on crude oil prices, 2008 Recipient of Annual Excellence in Finance Award at University of Alaska, 2008 PROFESSIONAL MEMBERSHIPS Society of Depreciation Professionals Golf Coast Power Association PROFESSIONAL EXPERIENCE Ms. Strickland has experience providing analysis of regulatory issues, rate design, revenue requirement, and cost of service studies; working with utility legal team and expert witnesses; representing electric utility at Public Utilities Commission (Alaska) hearings. GDS Associates, Inc., September 2015 – Present Project Consultant Job Description and Duties Provide rate and regulatory analysis and research to GDS’s experts in various proceedings before the Public Utility Commission of Texas and other regulatory agencies in areas such as rate design, cost of service, and revenue requirement. As a Project Consultant with GDS, I perform the following tasks: • Provide analyses, prepare schedules, workpapers, and exhibits in support of rate case filings • Respond to discovery questions from utilities or intervening parties • Provide analyses and research in electric and water utility rate increase filings and regulatory proceedings • Perform pricing and rate comparison analysis for client utilities AAllllaa SSttrriicckkllaanndd 2 | P a g e Municipal Light and Power (ML&P), October 2010 – September 2011 Regulatory Affairs Analyst • Took significant part in the revenue requirement study that formed the basis for comprehensive settlement of a general rate case. • Gathered and examined data for cost of service, and depreciation studies • Analyzed financial data and completed market research for municipal bond issue • Drafted position papers on rate variations and special accounting treatment • Conducted Load Research and developed electric load forecasting models to predict cost allocation and capital expenditure requirements for system planning • Represented ML&P at Regulatory Commission hearings and industry events • Evaluated short- and long-term profitability, regulatory issues, and effects on rates from integrating wind power into the exiting electric grid infrastructure. Regulatory Commission of Alaska (RCA), May 2008 – October 2010 Utility Tariff Analyst II • Analyzed highly controversial utility tariff filings affecting 722K state residents, 68K businesses; presented findings and made recommendations to RCA Commissioners • Performed data mining and statistical evaluation of section’s performance metrics for publishing in Annual Report • Reviewed for completeness and compliance, analyzed, and completed written and verbal reports for 180 filings of which 100% were within regulatory deadline • Drafted and reviewed 716 public notices PROJECT EXPERIENCE • Application of Southwestern Electric Power Company for Authority to Change Rates, P.U.C. Docket No. 46449, on behalf of East Texas Electric Cooperative, Inc. and Northeast Texas Electric Cooperative, Inc.'s (Depreciation issues); and, on behalf of NUCOR Steel – Longview, LLC. (Cost of Service issues). • In the Matter of the Application of Rocky Mountain Power to Implement Programs Authorized by the Sustainable Transportation and Energy Plan Act, Docket No. UT 16-035-36 on behalf of the Office of Consumer Services • Application of ONCOR Electric Delivery Company LLC. for Authority to Change Rates, P.U.C. Docket No. 46957 on behalf of Tex-La Electric Cooperative of Texas, Inc. • Application of El Paso Electric Delivery Company LLC. for Authority to Change Rates, P.U.C. Docket No. 46831 on behalf of Rate 41 Group. • In the Matter of the Tariff Rate Revision Designated as TL35-668, Filed by Kenai Beluga Pipeline, LLC, before the Regulatory Commission of Alaska in Docket No. U-16-004, on behalf of the Municipality of Anchorage d/b/a Municipal Light and Power, September 2016. • In the Matter of the Consideration of the Revenue Requirement Designated as TA 285-4, Filed by ENSTAR Natural Gas Company, a Division of SEMCO Energy, Inc., before the Regulatory Commission of Alaska in Docket No. U-16-066, on behalf of the Municipality of Anchorage d/b/a Municipal Light and Power, August 2016. AAllllaa SSttrriicckkllaanndd 3 | P a g e • Application of Sharyland Utilities, L.P. to Establish Retail Delivery Rates, Approve Tariff for Retail Delivery Service, and Adjust Wholesale Transmission Rate, Texas Public Utility Commission Docket No. 41474. • Application of Oklahoma Gas and Electric Company for an order of the commission authorizing applicant to modify its rates, charges, and tariffs for retail electric service in Oklahoma in Cause No. PUD 201500273, on behalf of the Oklahoma Attorney General, 2016. • Application of Public Service Company of Oklahoma, an Oklahoma Corporation, for an Adjustment in its Rates and Charges and the Electric Service Rules, Regulations and Conditions of Service for Electric Service in the State of Oklahoma in Cause No. PUD 201500208, on behalf of the Oklahoma Attorney General, 2015. • Application of El Paso Electric Company to Change Rates before the Public Utility Commission of Texas, in PUC Docket No. 44941, on behalf of Rate 41 Group, 2016. • Piedmont Municipal Power Agency - City of Clinton Utilities Rate Study, 2016 • Quadvest, Inc. - Assistance with 2015 Rate Case, 2016 • Hays County Water Control & Improvement District No. 1 and No. 2 - Water & Wastewater Rate Study, 2016 GDS Associates, Inc.  • 919 Congress Avenue • Suite 800 • Austin, TX 78701  512‐494‐0369 • Fax 512‐494‐0205 • nick.weaver@gdsassociates.com      Marietta, GA  •  Austin, TX  •  Auburn, AL  •  Madison, WI  •  Manchester, NH  •  Orlando, FL  •  Hallowell, ME  www.gdsassociates.com   NNIICCHHOOLLAASS RR.. WWEEAAVVEERR Analyst EDUCATION Bachelor of Art, History, University of Texas at Austin, 2008    PROFESSIONAL EXPERIENCE GDS Associates, Inc., Austin, TX, 2010 to Present   Development of revenue requirements, cost allocation, and rate design for electric, natural gas,  water and wastewater utilities.   Monitor  resource  adequacy,  distributed  generation,  demand  response, and ERCOT market  issues.   Conduct research on rate and regulatory issues for electric, natural gas, and water utilities.     Recent Project Work   Sharyland Utilities – Development of Advanced Metering Surcharge model for filing at the Public  Utility Commission of Texas.   City of Page, Arizona – Water and Wastewater Cost of Service and Rate Design study.   United States Social  Security Administration – Create model of historical usage at nine  SSA  facilities in the Baltimore and Durham areas. Provide monitoring of usage and cost and create  monthly reports detailing usage and deviations from historical averages. Resolve billing errors  and disputes with SSA utility providers.   Wiedenfeld  Water  Works  –  Create  Cost  of  Service  and  Rate  model for  filing  before  Texas  Commission on Environmental Quality. Develop asset trending study from data provided by  engineers using cost indices.   SWWC Utilities, Inc. Rate Case – Develop rate application schedules for six affiliated water and  wastewater utilities for contested case at Texas Commission on Environmental Quality.   Excel program for internal company usage utilizing VBA code to automate data transfer of large  amounts of market data from ERCOT website.   Create and maintain internal company digital library of over thirty‐five thousand searchable  documents relevant to ratemaking and regulatory issues.   City of Mount Enterprise Wastewater Rate Study – Developed Cost of Service model and rate  structure for wastewater operations and present to City Council.    RELEVANT COURSEWORK  NARUC Utility Rate School, May 2011   Intro to Electric Power, Dr. Ross Baldick, January 2012         Attachment 3 – Project Schedule & Hour and Cost Estimate Month WeekInitial Data RequestReview of Initial DataInitial Kick‐off MeetingAnalysis of Projected Usage and PlantUsage and Plant Review MeetingDevelop Revenue Req.Revenue Req. Review MeetingDevelop COSCOS Review MeetingReview and Finalize COS Rate DesignRate Design Meeting 1Rate Design Meeting 2Develop ReportCity Staff Review of ReportReport Review MeetingFinalize ReportPresent to City Staff / Gover.Present to City CommitteeRate Hearings / Implement Rates8 October 9 November December 10 11 12 13345612 7 2414 15 16 17 18 19Proposal to the City of Bozeman, MontanaPrepared by GDS Associates, Inc. 25 26 27 28TBDWater and Wastewater Utility System Cost of Service and Rate Design Study Project Schedule20 January February March April ‐> 21 22 23 Employee NameReview of Initial DataInitial Kick‐off MeetingAnalysis of Projected Usage and PlantUsage and Plant Review MeetingDevelop Revenue Req.Revenue Req. Review MeetingDevelop COSCOS Review MeetingReview and Finalize COSRate DesignRate Design Meeting 1Rate Design Meeting 2Develop ReportCity Staff Review of ReportReport Review MeetingFinalize ReportPresent to City Staff / Gover.Present to City CommitteeRate Hearings / Implement Rates Total HoursChuck Loy345215312228222522266 103Alla Strickland86225520225222002083Nick Weaver8622205252252210022 95Admin.200000000000150050022Total2116964013576618667026966 303Employee NameReview of Initial DataInitial Kick‐off MeetingAnalysis of Projected Usage and PlantUsage and Plant Review MeetingDevelop Revenue Req.Revenue Req. Review MeetingDevelop COSCOS Review MeetingReview and Finalize COS Rate DesignRate Design Meeting 1Rate Design Meeting 2Develop ReportCity Staff Review of ReportReport Review MeetingFinalize ReportPresent to City Staff / Gover.Present to City CommitteeRate Hearings / Implement Rates Total HoursChuck Loy$705 $940 $1,175 $470 $3,525 $705 $2,820 $470 $470 $1,880 $470 $470 $5,875 $470 $470 $470 $1,410 $1,410 $24,205Alla Strickland$1,320 $990 $330 $330 $825 $825 $3,300 $330 $330 $825 $330 $330 $3,300$0$330$0 $0 $0$13,695Nick Weaver$1,120 $840 $280 $280 $2,800 $700 $3,500 $280 $280 $700 $280 $280 $1,400$0$280 $280$0 $0$13,300Admin.$186$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0$1,395$0 $0$465$0 $0$2,046Travel / Other$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0$3,000 $3,000Total$3,331 $2,770 $1,785 $1,080 $7,150 $2,230 $9,620 $1,080 $1,080 $3,405 $1,080 $1,080 $11,970 $470 $1,080 $1,215 $1,410 $4,410 $56,246Prepared by GDS Associates, Inc. Proposal to the City of Bozeman, MontanaWater and Wastewater Utility System Cost of Service and Rate Design Study Project Hours EstimateWater and Wastewater Utility System Cost of Service and Rate Design Study Project Cost EstimateTBDTBD      Attachment 4 – GDS Client List – North Central Region Client Name Beartooth Electric Cooperative, Inc. Client Name Wyoming Rural Electric Association Client Contact Richard Peck Client Contact Tami Romsa Interim General Manager/CEO 2312 Cary Avenue rpeck@beartoothelectric.com Cheyenne VY 82001 www.beartoothelectric.com (307) 634‐0727 Client Name Energy West Montana Client Name Suez Water Idaho Client Contact Jed Henthorne Client Contact Greg Wyatt VP ‐ Administration General Manager 1 1st Avenue South PO Box 190420 Great Falls, MT 59401 Boise, ID 83719 (406) 791‐7500 (208) 362‐7325 Client Name Energy Keepers, Inc. Client Name United Electric Co-op Inc. (ID) Client Contact Brian Lipscomb Client Contact Trevor Parke CEO Engineering and Operations Manager 110 Main Street, Suite 304 1330 21st Street Polson, MT 59860 Heyburn, ID 83336 (406) 872‐0204 (208) 679‐1003 Client Name Fort Peck Assiniboine & Sioux Tribes Client Name Larsen Farms Client Contact Walter White Tail Feather Client Contact Jim Barker Economic Development Director Vice President 501 Medicine Bear Road PO Box 188 Poplar, MT 59255 Hamer ID, 83425 (406) 768‐2344 (208) 662‐5501 Client Name Montana Electric Coop. Association Client Name Idaho Falls Power Client Contact David Wheelihan Client Contact Mark Gendron CEO Manager 501 Bay Drive 140 South Capital Avenue Great Falls, MT 59403 Idaho Falls, ID 83405 (406) 761‐8333 (208) 529‐1430 GDS Client List - North Central Region      Attachment 5 – Example Rate Study – City of Page Arizona           WATER RATE STUDY For the City of Page Arizona April 23, 2015 919 CONGRESS AVENUE, SUITE 800 AUSTIN TEXAS 78701 512.541.3166 WWW.GDSASSOCIATES.COM i City of Page Water Utility Rate Study TABLE OF CONTENTS Introduction ................................................................................................................................................. 1  Overview of the Study ................................................................................................................................ 2  Common Objectives all Rate Studies Share ............................................................................................. 2  Common Objectives Typically Applied on a Case-by-Case Basis ........................................................... 3  Water Rate Study ........................................................................................................................................ 4  Current Rates and Revenues ..................................................................................................................... 4  Projections of Revenue Requirements ...................................................................................................... 5  Allocation of Water Revenue Requirements to Customer Class Cost of Service ..................................... 6  Meter Charge Issues .................................................................................................................................. 8  Summary of GDS Rate Recommendations ............................................................................................... 8  Fixed Monthly Charges Based on Meter Size ...................................................................................... 8  Fixed Revenue Ratio ............................................................................................................................. 9  Non-Residential Retail Customers to Commercial Class ..................................................................... 9  Irrigation Customers to Fixed Volumetric Rate Design ....................................................................... 9  Current and Recommended Water Rate Comparison ............................................................................. 11  Appendices: Appendix A: Water Revenue Requirement Projection  Appendix B: Water Functionalization and Allocation FY 2015 - FY 2020  Appendix C: Recommended Water Rate Design and Impacts  Appendix D: Alternative Recommended Water Rate Design and Impacts  Appendix E: Alternative 1 Water Rate Design and Impacts  Appendix F: Alternative 2 Water Rate Design and Impacts  Appendix G: Stakeholder Meeting and Results Appendix H: Comparison to Utility Performance Benchmarks ii Figures Included in Report Figure 1-1 Test Year Water Usage .................................................................................................... 4 Figure 1-2 Test Year Number of Customers ...................................................................................... 4 Figure 1-3 Current Volumetric Rates ................................................................................................. 5 Figure 1-4 FY 2015-2020 Water System Projected Expenses ........................................................... 6 Figure 1-5 FY 2015 Cost of Service Results ..................................................................................... 7 Figure 1-6 AWWA Meter Ratios as Compared to Ratios Used in Rate Design ................................ 9 Summary & Comparison of Current and Recommended Water Rates .............................................. 11 Recommended Water Rates Bill Impacts .......................................................................................... 12 Summary & Comparison of Current and Alternative Recommended Water Rates ........................... 15 Alternative Water Rates Bill Impacts ................................................................................................ 16 City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 1 INTRODUCTION Rate Study The City of Page (City) engaged GDS & Associates, Inc. (GDS) to conduct a comprehensive water and wastewater rate study that could be utilized to evaluate and enhance the user charges for the City’s water and wastewater service to ensure that there is a proportionate recovery of costs from the various user classes. This report documents the resultant findings, analyses, and proposed changes for the water portion of the study. The City’s water utility provides water services to approximately 3,100 residential and commercial customers. Currently, the City receives all of its water supply from the Glen Canyon Dam. The Water utility is responsible for operating and maintaining approximately 60 miles of pipelines, 7 pressure reducing/regulating stations, 1 pump stations and the City of Page Water Treatment Plant. The Wastewater utility provides sewer services to about 2,600 residential and commercial accounts. It is responsible for the operation and maintenance of the City of Page Wastewater Treatment Plant, 48 miles of collection lines, 4 lift stations, 1,000 manholes, and a reclaimed water system used to water the golf course. The City operates the water and wastewater systems as self-supporting enterprises, with revenues and expenditures accounted for separately from its other enterprises and General Fund activities. The major objectives of this particular study prioritized by the Page Utility Board include the following:  Educate the customers of the process and ensure that their concerns and input were considered in the development of rates. If a rate increase is decided by the council then a stakeholders meeting led by GDS and Page Utility personnel will be conducted. During this meeting, we will explain the determined the top three objectives for the water/wastewater customers. This process is addressed in Appendix G.  A comprehensive review of the classifications of Non-Residential customers currently being billed under the Residential customer rate class and their impact on rates. Recommend a rate policy that would apply rates equitably and fairly to this Commercial sub-class.  Recovery of the $1.4 million in capital improvements required to purchase a needed water tank. Benchmark Comparison In addition to the rate study addressed above, GDS conducted a performance benchmark comparison using statistics provided by AWWA. The comparison is perfunctory in nature and the sole purpose is to determine whether a staffing level assessment should be conducted. The results of these comparisons can be found in Appendix H. City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 2 OVERVIEW OF THE STUDY The scope of this study is to develop cost based water and wastewater user rates through a comprehensive cost of service (COS) and rate design study process. There are three major sequential steps involved in this study: Step 1 - Financial Planning: User and usage data from the most recent fiscal year is compiled. The single family residential usage in the different rate tiers is analyzed to determine revenues that will be collected from this class. Operating and capital costs are compiled and revenue requirements are projected for a five- year period from Fiscal Year (FY) 2014-2015 through FY 2019-2020. Financial planning involves estimation of annual O&M and capital expenditures, annual debt service and reserve requirements, operating and capital revenue sources and the determination of required annual user revenues from rates and charges. Step 2 - Cost of Service Analysis: Cost of Service Analysis involves identifying and apportioning annual revenue requirements to the different user classes proportionate to their demand on the water system and proportionate to their wastewater loadings. Step 3 - Rate Design: Rate Design involves the development of a fixed and variable schedule of rates for each of the different user classes to proportionately recover the costs attributable to them. This is also where other policy objectives can be achieved. Common Objectives all Rate Studies Share Industry wide there are common objectives that rate studies share. A quick review of these objectives will help the reader understand the detailed discussions in the following pages regarding the “how and why” of the methods used in the study. Financial Sufficiency -The rate structure should not only adequately recover the costs associated with providing service, but also ensure that enough revenues are generated to meet current or future bond coverage, reserve requirements and capital expenditures. Cost of Service Based Allocations - The rate structure should ensure that each customer class is contributing equitably towards revenue requirements based upon the costs of providing service to each customer class. Rate Stability - The rate structure should minimize dramatic rate increases or decreases over the planning period. Rate stability is measured through bill impacts. City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 3 Revenue Stability - The rate structure should provide for a steady and predictable stream of revenues to the utility such that the utility is capable of meeting its current financial requirements. Simple to Understand and Update - The rate structure should be easy for City customers to understand, utilizing a moderate level of educational tools. In addition, the rate structure should allow for effective maintenance by City staff in future years. Ease of Implementation - The rate structure should be compatible with the City’s billing system addition. The rate structure should allow for the continuation of existing management and system reports. Defensibility - The rate structure should be consistent with the rate setting methodologies provided by AWWA and applicable laws in order to ensure that the rates are defensible if challenged in court. Minimization of Customer Impacts - The rate structure should be developed such that adverse rate impacts on each customer class are minimized. Common Objectives Typically Applied on a Case-by-Case Basis Depending on the characteristics of the utility, the following objectives may or may not carry a high degree of importance: Equitable Contributions from New Customers - New customers should be responsible for the capital costs of providing service, which can be important to rapid-growth communities. Economic Development - The rate structure could incorporate a preferential rate that may be used to attract economic development, which can be important to communities that are experiencing slow or negative economic growth. Affordability to Disadvantaged Customers - The rate structure should incorporate practices or procedures that help ensure that economically disadvantaged customers can afford water and wastewater service, which can be important to communities with a large diverse customer base. Conservation/Demand - The rate structure should encourage water conservation as well as assist in managing system demand, reduce peak consumption, reduce seasonal consumption, reduce total consumption, reward economically efficient water users, surcharge nonessential and non-efficient water use and communicate conservation consciousness. This rate structure can be important to communities with water supply issues or a high interest in or concern for water sustainability. Keeping these objectives in mind while reviewing this study will help clarify the processes and procedures addressed in this study. City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 4 WATER RATE STUDY Current Rates and Revenues The current water rate structure consists of a fixed monthly service charge or “base rate” that does not vary by meter size and a uniform tiered commodity rate for residential, commercial and irrigation customers. Residential customers used 43% percent of the total water consumed in fiscal year (FY) 2014, as shown in Figure 1-1. Commercial use constituted 37% percent of the total water usage with the remaining 21% going to Irrigation. City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 5 Having too little of a utility’s total revenue recovered in fixed charges can lead to financial instability when usage is reduced due to rainfall or other reasons. Also, too much revenue collected through variable rates can result in over collection during drought or a hot summer. Based on our experience, overall fixed revenue ratios in the 30% to 40% range provide a reasonable level of stability. The higher the fixed ratio, the more stable the revenue stream. Fixed revenues over 40%, although providing a very stable revenue source, disproportionally affect low usage customers and do not provide as much incentive to conserve water. The 30% to 40% range is the right balance. Currently, 29% of total water revenues are recovered in fixed service charges regardless of usage, which is close to the level needed for stability. In our recommended rates, we propose recovering 34% of total revenues in fixed charges for the Residential and Commercial rate classes. Tiered commodity charges, based on the number of gallons used by each customer, currently recover the other 71% of revenues. All City customers have three thousand gallons included in their fixed charges and are charged the same rates for each thousand gallons of usage afterwards: Figure 1-3: Current Volumetric Rates From 3 thousand gallons to 15 thousand gallons: $2.35 per thousand gallons From 15 thousand gallons to 25 thousand gallons: $2.55 per thousand gallons Over 25 thousand gallons: $2.75 per thousand gallons Projections of Revenue Requirements In order to determine the appropriate water rates, GDS projected the revenue requirements, including operations and maintenance (O&M) and capital improvement costs for the study period from FY 2015 to 2020. O&M expenses include the cost of operating and maintaining water supply, treatment, storage, and distribution facilities, as well as the costs of providing technical services such as laboratory services and other administrative costs of the water system such as meter reading and billing. The O&M projections are based on the City's FY 2015 budget and an inflationary factor of 2% in projecting all O&M expenditures, except pension and medical benefits, which are projected to increase at 5% percent. Finally, the number of water accounts and usage were projected to grow at 1% percent annually from FY 2015 through 2020. In addition to the operating expenses, the City is planning significant capital expenditures over the next five years. The total Capital Improvement Program (CIP) expenditures over the five year period is $4.3 million, all of which will be funded through the cash flow of operations. These amounts include the recovery of the City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 6 $1.4 million for the water tank over a three year period. Figure 1-4 below provides the summary of projected and expenses from 2015 through 2020. Figure 1-4: FY 2015-2020 Water System Projected Expenses Appendix A provides all the projected revenue requirements used to develop rates. Allocation of Water Revenue Requirements to Customer Class Cost of Service To fairly allocate the cost of service (COS) among the different water user classes in proportion to their usage and peaking demands, costs first need to be assigned to the appropriate demand and usage characteristics. This section describes the allocation of the operating and capital costs to each customer class of the water system. The City water system consists of three customer classes; Residential, Commercial and Irrigation. The first step in the customer class allocation process is to categorize system costs by function in order to equitably distribute costs to the various classes of customers. For this analysis, water utility costs of service are assigned to three basic functional cost components - base costs, extra capacity costs and customer service related costs. Base costs are those operating and capital costs of the water system associated with serving customers at a constant average rate of use typically associated with the total volumes consumed or used by each class. Extra capacity costs represent those costs incurred to meet customer peak demands for water in excess of average day usage. Total extra capacity costs are subdivided into costs associated with maximum day and maximum hour demands. A water utility is comprised of various facilities each designed and operated to fulfill a given function. In order to provide adequate service to its customers at all times, the utility must be capable of not only providing the total amount of water used, but also supplying water at peak or maximum rates of demand. The separation of costs into functional components provides a means for distributing such Category 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 Water Treatment Plant: Cost of Sales & Service 468,400$           468,400$           482,018$           496,034$           510,463$           525,315$            Water Distribution: Cost of Sales & Service 60,400                63,400                64,668                65,960                67,279                68,622                 Personnel Services 635,306              550,462              565,509              581,057              597,128              613,743               Administrative & General Expenses 75,100                75,100                76,602                78,132                79,693                81,288                 Outside Services 17,500                33,500                33,850                34,207                34,571                34,942                 Misc. Expenses ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            Capital Additions 707,000              617,000              626,307              629,500              632,757              633,435               Total Water Budget 1,963,706$        1,807,862$        1,848,954$        1,884,890$        1,921,891$        1,957,345$         Less: Other Revenues ‐ Water 63,000                64,890                66,837                68,842                70,907                73,034                 Revenue Requirement 1,900,706$        1,742,972$        1,782,117$        1,816,048$        1,850,984$        1,884,311$         Increase %‐8.30% 2.25% 1.90% 1.92% 1.80% Budget Projection City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 7 costs to the various classes of customers on the basis of respective responsibilities for each particular type of service. For purposes of this study, we assumed typical demand factors common for systems the size of Page, or Max Day of 1.86 times average daily usage and Max Hour of 2.79 times average daily usage. Customer service costs include customer related and meter related costs. Customer costs are uniform for all customers and include all the costs that can be identified such as postage, billing forms and salaries related to meter reading, billing, collection, accounting and customer service. Once costs are identified and functionalized they are then allocated to each class based on various factors that reflect closest cost causation attributes. For instance, customer costs are allocated to each class based on number of customers, base costs are allocated on the total volumetric usage of each class and max or peak hour costs are allocated on total available demand for each class, and max or peak day costs are allocated on estimated peak day demand factor. The allocation of costs of service into these principal components provides the means for determining the costs to the various customer classes on the basis of their respective base, extra capacity and customer requirements for service. The results of this study are used as a guide for designing rates. Figure 1-5 below summarizes the results for the Budgeted 2015 FY. Figure 1-5: FY 2015 Cost of Service Results The result reflects a very good approximation of what users should pay in proportion to the cost of providing service, however other considerations such as effects of rate increases and keeping utility service affordable for low-usage customers also affect the level of recovery from each class. The details of the study can be found in Appendix B. Cost Category Residential Commercial Irrigation Total Water Treatment Plant Cost of Sales & Service 233,546$                     158,912$                     75,942$                        468,400$                      Water Distribution Cost of Sales & Service 37,925                          20,305                          5,169                            63,400                           Personnel Services 306,124                        175,983                        68,355                          550,462                         Administrative & General Expenses 43,658                          22,467                          8,975                            75,100                           Outside Services 17,982                          10,932                          4,586                            33,500                           Capital Additions 331,196                        201,338                        84,466                          617,000                         Less: Other Water Revenues 54,150                          10,740                           ‐                                     64,890                           Total Revenue Requirement 916,281$                     579,197$                     247,494$                     1,742,972                     City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 8 Meter Charge Issues The current rate structure treats the smaller metered customers unfairly and subsidizes the larger meter customers by not recognizing that the larger customer meter sizes place additional demand on the system. For instance, the charge for a 5/8-inch metered customer is the same as a 6-inch metered customer and do not recognize that the 6-inch customer has the ability to take 50 times more water from the system than the 5/8-inch customer. As discussed earlier, there are peak costs that need to be recovered equitably and consideration of the customer’s contribution or potential contribution to those costs should be considered when establishing rates. Charges based on demand are industry standard across all utilities. The City electric system recognized this concept when designing rates and applied different fixed costs according to the electric demand of a particular customer or meter. Our study and rate recommendations also follow this approach – the larger the meter, the larger the potential demand, and the larger the fixed charge. Summary of GDS Rate Recommendations  The fixed monthly charges should follow industry practice and be based on the demand capacity of each meter size. In other words, a 6-inch meter should pay more than 5/8-inch meter because it has the ability to take water at a much higher rate and volume.  For Residential and Commercial customers, the fixed ratio should be set at or above 30%.  All non-residential customers taking service under residential class rates should be moved to the commercial class.  Move irrigation customers to a rate design with no customer charge and a fixed charge per thousand gallons.  The City Council should consider slight across-the-board rate adjustments of 2% to 3% each year. The purpose of these adjustments would be to keep up with inflationary pressure while keeping rate increases insignificant, as well as covering needed system investment. This increase should be considered and adjusted annually as needed. Fixed Monthly Charges Based on Meter Size Industry rate making methodology typically considers the potential or actual demand according to the meter size along with other specific meter costs. For instance, the AWWA has established the following meter ratios that can be used or considered when establishing fixed rates: City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 9 Figure 1-6: AWWA Meter Ratios as Compared to Ratios Used in Rate Design As the table indicates above the larger the meter size the larger the potential water demand as expressed in gallons per minute (GPM). When applying the ratios there may need to be moderation rather than strict adherence in order to reduce the rate impacts. GDS is recommending modified meter ratios to calculate meter charges in order to mitigate the bill impacts of low usage customers while recognizing industry standards that larger meters should pay more of their fair share of demand costs. This is a gradual approach and moving the ratios toward the AWWA standard should be considered in future rate increases. As 1” Meters are the most prevalent and are installed in all newly constructed locations, we have set the customer charge for meters 1” or less at the same level. Fixed Revenue Ratio The current rates for water reflect a fixed revenue ratio of 28.5%. Fixed revenue consists of fixed rates charge each customer regardless of the amount of water they use. In Page’s current rate structure, the fixed revenue consists of a $14.13 customer charge that every customer pays regardless of meter size. Variable revenue consists of the volumetric charges for each 1,000 gallons of usage above 3,000 gallons. The higher the fixed ratio the more stable the revenue stream and the more likely cash needs can be maintained through operational cash flow rather than sole dependence on credit markets. Fixed ratios in the 30% to 40% range are reasonable. The fixed rates recommended by GDS produces a 35% fixed revenue ratio for the Residential and Commercial rate classes. Non-Residential Retail Customers Reclassified to Commercial Class There are some non-residential water customers that have been misclassified as residential and should be reclassified to Commercial. This issue is discussed in more detail in the Wastewater Rate Study. Irrigation Customers Moved to Fixed Volumetric Rate Design The study shows that Irrigation rates are recovering their cost of service and do not necessarily require an increase. However, we recommend eliminating the fixed charge and charging a single volumetric rate. This Meter Size Maximum Flow Rate (gpm)AWWA Meter Ratio Meter Ratio Used ‐ Recommended Meter Ratio Used ‐ Alt. Recommended 5/8" Meter 20 1.0 1.0 1.0 3/4" Meter 30 1.5 1.0 1.0 1" Meter 50 2.5 1.0 1.0 1 1/2" Meter 100 5.0 1.3 2.5 2" Meter 160 8.0 2.5 4.0 3" Meter 320 16.0 4.0 7.5 4" Meter 500 25.0 8.0 12.5 6" Meter 1,000 50.0 16.0 25.0 City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 10 would encourage more customers to install irrigation meters and ultimately provide the utility with a good tool to control discretionary water usage during water supply issues. Annual Rate Adjustment Water utilities typically see increases in costs due to inflation, electric utility rate increases, personnel costs and other factors, often in the 2-3% range. In our experience, it is better to make small adjustments to the rates annually than to have large rate increases every five to ten years than having the utility be in a position where it is consistently under-recovering the cost of service. From a utility customer prospective, regular small increases are more acceptable than irregular large increases. Any rate increase mechanism put into effect should be subject to annual review and adjustment by the City Council after the budget has been prepared for the next fiscal year. City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 11 Current and Recommended Water Rate Comparison Presented below is a side-by-side comparison of the current and recommended water rates by class: Meter Size Customer Charge Meter Size Customer Charge All Meters $ 14.13 5/8" $ 12.75 3/4" $ 12.75 1" $ 12.75 1 1/2" $ 15.94 2" $ 31.88 3" $ 51.00 4" $ 102.00 6" $ 204.00 Volumetric Charges Volumetric Charges First 3,000 Gallons: Included in Customer Charge First 3,000 Gallons: Included in Customer Charge From 3,000 to 15,000 Gallons: $ 2.35 per 1,000 Gallons From 15,000 to 25,000 Gallons: $ 2.55 per 1,000 Gallons Over 25,000 Gallons: $ 2.75 per 1,000 Gallons Meter Size Customer Charge Meter Size Customer Charge All Meters $ 14.13 5/8" $ 12.75 3/4" $ 12.75 1" $ 12.75 1 1/2" $ 15.94 2" $ 31.88 3" $ 51.00 4" $ 102.00 6" $ 204.00 Volumetric Charges Volumetric Charges First 3,000 Gallons: Included in Customer Charge First 3,000 Gallons: Included in Customer Charge From 3,000 to 15,000 Gallons: $ 2.35 per 1,000 Gallons From 15,000 to 25,000 Gallons: $ 2.55 per 1,000 Gallons Over 25,000 Gallons: $ 2.75 per 1,000 Gallons Meter Size Customer Charge Meter Size Customer Charge All Meters $ 14.13 All Meters No Charge Volumetric Charges Volumetric Charges First 3,000 Gallons: Included in Customer Charge From 3,000 to 15,000 Gallons: $ 2.35 per 1,000 Gallons From 15,000 to 25,000 Gallons: $ 2.55 per 1,000 Gallons Over 25,000 Gallons: $ 2.75 per 1,000 Gallons  All: $ 2.90 per 1,000 Gallons  From 3,000 to 15,000 Gallons: $ 2.35 per 1,000 Gallons  From 15,000 to 25,000 Gallons: $ 2.60 per 1,000 Gallons  Over 25,000 Gallons: $ 2.90 per 1,000 Gallons Current Irrigation Rates Recommended Irrigation Rates Current Residential Rates Recommended Residential Rates  From 3,000 to 15,000 Gallons: $ 2.35 per 1,000 Gallons  From 15,000 to 25,000 Gallons: $ 2.60 per 1,000 Gallons  Over 25,000 Gallons: $ 2.90 per 1,000 Gallons Current Commercial Rates Recommended Commercial Rates City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 12 Below are the bill impacts at various usage levels for each class and meter size: Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 14.13$                          12.75$                          (1.38)$                            ‐10% 3/4" 587 14.13$                          12.75$                          (1.38)$                            ‐10% 1" 911 14.13$                          12.75$                          (1.38)$                            ‐10% 1.5" 6 14.13$                          15.50$                          1.37$                            10% Residential Bill Impacts @ 3,000 Gallons Usage Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 18.83$                          17.45$                          (1.38)$                            ‐7% 3/4" 587 18.83$                          17.45$                          (1.38)$                            ‐7% 1" 911 18.83$                          17.45$                          (1.38)$                            ‐7% 1.5" 6 18.83$                          20.20$                          1.37$                            7% Residential Bill Impacts @ 5,000 Gallons Usage Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 30.58$                          29.20$                          (1.38)$                            ‐5% 3/4" 587 30.58$                          29.20$                          (1.38)$                            ‐5% 1" 911 30.58$                          29.20$                          (1.38)$                            ‐5% 1.5" 6 30.58$                          31.95$                          1.37$                            4% Residential Bill Impacts @ 10,000 Gallons Usage Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 30.58$                          29.20$                          (1.38)$                            ‐5% 3/4" 63 30.58$                          29.20$                          (1.38)$                            ‐5% 1" 183 30.58$                          29.20$                          (1.38)$                            ‐5% 1.5" 51 30.58$                          32.39$                          1.81$                            6% 2" 122 30.58$                          48.33$                          17.75$                          58% 3" 5 30.58$                          67.45$                          36.87$                          121% 4" 13 30.58$                          118.45$                        87.87$                          287% 6" 3 30.58$                          220.45$                        189.87$                        621% Commercial Bill Impacts @ 10,000 Gallons Usage City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 13 Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 81.58$                          81.45$                          (0.13)$                           0% 3/4" 63 81.58$                          81.45$                          (0.13)$                           0% 1" 183 81.58$                          81.45$                          (0.13)$                           0% 1.5" 51 81.58$                          84.64$                          3.06$                            4% 2" 122 81.58$                          100.58$                        19.00$                          23% 3" 5 81.58$                          119.70$                        38.12$                          47% 4" 13 81.58$                          170.70$                        89.12$                          109% 6" 3 81.58$                          272.70$                        191.12$                        234% Commercial Bill Impacts @ 30,000 Gallons Usage Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 30.58$                          20.30$                          (10.28)$                         ‐34% 3/4" 63 30.58$                          20.30$                          (10.28)$                         ‐34% 1" 183 30.58$                          20.30$                          (10.28)$                         ‐34% 1.5" 51 30.58$                          20.30$                          (10.28)$                         ‐34% 2" 122 30.58$                          20.30$                          (10.28)$                         ‐34% 3" 5 30.58$                          20.30$                          (10.28)$                         ‐34% 4" 13 30.58$                          20.30$                          (10.28)$                         ‐34% 6" 3 30.58$                          20.30$                          (10.28)$                         ‐34% Irrigation Bill Impacts @ 10,000 Gallons Usage Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 81.58$                          78.30$                          (3.28)$                            ‐4% 3/4" 63 81.58$                          78.30$                          (3.28)$                            ‐4% 1" 183 81.58$                          78.30$                          (3.28)$                            ‐4% 1.5" 51 81.58$                          78.30$                          (3.28)$                            ‐4% 2" 122 81.58$                          78.30$                          (3.28)$                            ‐4% 3" 5 81.58$                          78.30$                          (3.28)$                            ‐4% 4" 13 81.58$                          78.30$                          (3.28)$                            ‐4% 6" 3 81.58$                          78.30$                          (3.28)$                            ‐4% Irrigation Bill Impacts @ 30,000 Gallons Usage City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 14 Presented below are proposed average residential bills compared to similar-sized Arizona municipalities’ residential and commercial bills. Recommended Alternative Rate Design GDS also has developed a rate design that accounts for concerns that have been raised by Page Utility personnel over increasing both the customer and volumetric charges at the same time. In the recommended alternative rate design, we have maintained the current charges per 1,000 gallons of water, but have increased the customer charges to recover the needed revenue requirement. The customer charge per meter has been increased to reflect ½ of the AWWA recommended meter equivalency charge for all meters sizes over 1”. Additionally, we have eliminated the customer charge for all irrigation meters 1” and below and capped the maximum volumetric charge for irrigation customers at $2.55 per 1,000 gallons in order to encourage customers to take service under this rate class. Below are the rate impacts for each rate class and meter size. Usage Level Page, AZ Current Page, AZ Recommended Globe, AZ Inside City Safford, AZ Wickenburg, AZ Inside City Winslow, AZ Inside City 3,000 Gallons 14.13$                   12.75$                   17.65$                   25.88$                   11.04$                   19.80$                    5,000 Gallons 18.83$                   17.45$                   24.20$                   28.76$                   12.13$                   24.50$                    10,000 Gallons 30.58$                   29.20$                   38.85$                   36.97$                   17.58$                   36.25$                    Arizona Residential Water Rates at Various Consumption Levels Usage Level Page, AZ Current Page, AZ Recommended Globe, AZ Inside City Safford, AZ Wickenburg, AZ Inside City Winslow, AZ Inside City 10,000 Gallons 30.58$                   29.20$                   41.25$                   36.97$                   25.16$                   39.95$                    25,000 Gallons 67.83$                   66.95$                   88.80$                   67.57$                   44.81$                   80.75$                    50,000 Gallons 136.58$                 139.45$                 210.05$                 148.57$                 111.31$                 148.75$                  Arizona Commercial Water Rates at Various Consumption Levels 5/8" City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 15 Meter Size Customer Charge Meter Size Customer Charge All Meters $ 14.13 5/8" $ 12.25 3/4" $ 12.25 1" $ 12.25 1 1/2" $ 30.63 2" $ 49.00 3" $ 91.88 4" $ 153.13 6" $ 306.25 Volumetric Charges Volumetric Charges First 3,000 Gallons: Included in Customer Charge First 3,000 Gallons: Included in Customer Charge From 3,000 to 15,000 Gallons: $ 2.35 per 1,000 Gallons From 15,000 to 25,000 Gallons: $ 2.55 per 1,000 Gallons Over 25,000 Gallons: $ 2.75 per 1,000 Gallons Meter Size Customer Charge Meter Size Customer Charge All Meters $ 14.13 5/8" $ 12.25 3/4" $ 12.25 1" $ 12.25 1 1/2" $ 30.63 2" $ 49.00 3" $ 91.88 4" $ 153.13 6" $ 306.25 Volumetric Charges Volumetric Charges First 3,000 Gallons: Included in Customer Charge First 3,000 Gallons: Included in Customer Charge From 3,000 to 15,000 Gallons: $ 2.35 per 1,000 Gallons From 15,000 to 25,000 Gallons: $ 2.55 per 1,000 Gallons Over 25,000 Gallons: $ 2.75 per 1,000 Gallons Meter Size Customer Charge Meter Size Customer Charge All Meters $ 14.13 5/8" $ 00.00 3/4" $ 00.00 1" $ 00.00 1 1/2" $ 30.63 2" $ 49.00 3" $ 91.88 4" $ 153.13 6" $ 306.25 Volumetric Charges Volumetric Charges First 3,000 Gallons: Included in Customer Charge First 3,000 Gallons: Included in Customer Charge From 3,000 to 15,000 Gallons: $ 2.35 per 1,000 Gallons From 15,000 to 25,000 Gallons: $ 2.55 per 1,000 Gallons Over 25,000 Gallons: $ 2.75 per 1,000 Gallons  From 3,000 to 15,000 Gallons: $ 2.35 per 1,000 Gallons  Over 15,000 Gallons: $ 2.55 per 1,000 Gallons  From 3,000 to 15,000 Gallons: $ 2.35 per 1,000 Gallons  From 15,000 to 25,000 Gallons: $ 2.55 per 1,000 Gallons  Over 25,000 Gallons: $ 2.75 per 1,000 Gallons Current Irrigation Rates Alternative Recommended Irrigation Rates Current Residential Rates Alternative Recommended Residential Rates  From 3,000 to 15,000 Gallons: $ 2.35 per 1,000 Gallons  From 15,000 to 25,000 Gallons: $ 2.55 per 1,000 Gallons  Over 25,000 Gallons: $ 2.75 per 1,000 Gallons Current Commercial Rates Alternative Recommended Commercial Rates City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 16 Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 14.13$                          12.25$                          (1.88)$                            ‐13% 3/4" 587 14.13$                          12.25$                          (1.88)$                            ‐13% 1" 911 14.13$                          12.25$                          (1.88)$                            ‐13% 1.5" 6 14.13$                          30.63$                          16.50$                          117% Alternative Residential Bill Impacts @ 3,000 Gallons Usage Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 18.83$                          16.95$                          (1.88)$                            ‐10% 3/4" 587 18.83$                          16.95$                          (1.88)$                            ‐10% 1" 911 18.83$                          16.95$                          (1.88)$                            ‐10% 1.5" 6 18.83$                          35.33$                          16.50$                          88% Alternative Residential Bill Impacts @ 5,000 Gallons Usage Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 30.58$                          28.70$                          (1.88)$                            ‐6% 3/4" 587 30.58$                          28.70$                          (1.88)$                            ‐6% 1" 911 30.58$                          28.70$                          (1.88)$                            ‐6% 1.5" 6 30.58$                          47.08$                          16.50$                          54% Alternative Residential Bill Impacts @ 10,000 Gallons Usage Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 30.58$                          28.70$                          (1.88)$                            ‐6% 3/4" 63 30.58$                          28.70$                          (1.88)$                            ‐6% 1" 183 30.58$                          28.70$                          (1.88)$                            ‐6% 1.5" 51 30.58$                          47.08$                          16.50$                          54% 2" 122 30.58$                          65.45$                          34.87$                          114% 3" 5 30.58$                          108.33$                        77.75$                          254% 4" 13 30.58$                          169.58$                        139.00$                        455% 6" 3 30.58$                          322.70$                        292.12$                        955% Alternative Commercial Bill Impacts @ 10,000 Gallons Usage Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 81.58$                          79.70$                          (1.88)$                            ‐2% 3/4" 63 81.58$                          79.70$                          (1.88)$                            ‐2% 1" 183 81.58$                          79.70$                          (1.88)$                            ‐2% 1.5" 51 81.58$                          98.08$                          16.50$                          20% 2" 122 81.58$                          116.45$                        34.87$                          43% 3" 5 81.58$                          159.33$                        77.75$                          95% 4" 13 81.58$                          220.58$                        139.00$                        170% 6" 3 81.58$                          373.70$                        292.12$                        358% Alternative Commercial Bill Impacts @ 30,000 Gallons Usage City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 17 Other Alternative Rate Designs There are two additional alternative rate designs, which can be found in Appendices E and F. The first, labeled Alternative 1 Water Rate Design, is a level increase to all rates currently being charged in order to capture the required revenue. Alternative Water Rate Design 1 retains Page Utility Enterprises’ current practice of charging each customer class the same base and volumetric rates and would probably be the most simple to implement. The second, Alternative 2 Water Rate Design, incorporates higher meter equivalencies to achieve higher fixed charges, a 40% of recovery in fixed charges, and caps the volumetric charges for irrigation customers at the second tier rate. In our opinion, this fixed recovery amount is reasonable, however; we would suggest a more gradual approach as reflected in our recommended modified meter ratios. The bill impacts of going straight to the AWWA equivalences would be significant for large meters although there would be reduction in cost for smaller and lower usage customers. Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 30.58$                          16.45$                          (14.13)$                         ‐46% 3/4" 63 30.58$                          16.45$                          (14.13)$                         ‐46% 1" 183 30.58$                          16.45$                          (14.13)$                         ‐46% 1.5" 51 30.58$                          47.08$                          16.50$                          54% 2" 122 30.58$                          65.45$                          34.87$                          114% 3" 5 30.58$                          108.33$                        77.75$                          254% 4" 13 30.58$                          169.58$                        139.00$                        455% 6" 3 30.58$                          322.70$                        292.12$                        955% Alternative Irrigation Bill Impacts @ 10,000 Gallons Usage Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 81.58$                          63.45$                          (18.13)$                         ‐22% 3/4" 63 81.58$                          63.45$                          (18.13)$                         ‐22% 1" 183 81.58$                          63.45$                          (18.13)$                         ‐22% 1.5" 51 81.58$                          94.08$                          12.50$                          15% 2" 122 81.58$                          112.45$                        30.87$                          38% 3" 5 81.58$                          155.33$                        73.75$                          90% 4" 13 81.58$                          216.58$                        135.00$                        165% 6" 3 81.58$                          369.70$                        288.12$                        353% Alternative Irrigation Bill Impacts @ 30,000 Gallons Usage City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX A: WATER REVENUE REQUIREMENT PROJECTION Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyBudget Projection ‐ Water SystemCategory Account Description 2014‐2015 Growth Factor 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 Calculation of Growth FactorWater Treatment Plant: Cost of Sales & Service51‐452‐2101 Operating Supplies 5,000                         Inflation Rate 5,000                  5,100                  5,202                  5,306                  5,412                  Demand Growth 1.00%51‐452‐2102 Uniforms 1,200                         Inflation Rate 1,200                  1,224                  1,248                  1,273                  1,298                  Inflation Rate 2.00%51‐452‐2103 Safety Supplies 3,000                         Inflation Rate 3,000                  3,060                  3,121                  3,183                  3,247                  Growth/Inflation Rate 3.00%51‐452‐2104 Clothing Allowance 1,200                         Inflation Rate 1,200                  1,224                  1,248                  1,273                  1,298                  Benefits Infl Rate 5.00%51‐452‐2115 Equipment Repair & Maintenance 25,000                      Inflation Rate 25,000                25,500                26,010                26,530                27,061                51‐452‐9210 Utilities 80,000                      Growth/Inflation Rate 80,000                82,400                84,872                87,418                90,041                51‐452‐2811 Water Sample Testing 6,000                         Inflation Rate 6,000                  6,120                  6,242                  6,367                  6,494                  51‐452‐2860 Raw water 306,000                    Growth/Inflation Rate 306,000              315,180              324,635              334,374              344,405              51‐452‐2123 Polymer 32,000                      Growth/Inflation Rate 32,000                32,960                33,949                34,967                36,016                51‐452‐2124 Chlorine 7,000                         Growth/Inflation Rate 7,000                  7,210                  7,426                  7,649                  7,878                  51‐452‐5813 WTP Vehicle Maintenance 2,000                         Inflation Rate 2,000                  2,040                  2,081                  2,123                  2,165                  Total 468,400                    468,400              482,018              496,034              510,463              525,315              Water Distribution: Cost of Sales & Service51‐453‐2101 Operating Supplies 20,000                      Inflation Rate 20,000                20,400                20,808                21,224                21,648                51‐453‐2102 Uniforms 1,200                         Inflation Rate 1,200                  1,224                  1,248                  1,273                  1,298                  51‐453‐2103 Safety Supplies 2,000                         Inflation Rate 2,000                  2,040                  2,081                  2,123                  2,165                  51‐453‐2104 Clothing Allowance 1,200                         Inflation Rate 1,200                  1,224                  1,248                  1,273                  1,298                  51‐453‐2113 Pipe & Fittings 12,000                      Inflation Rate 15,000                15,300                15,606                15,918                16,236                51‐453‐2115 Equipment Repair & Maintenance 10,000                      Inflation Rate 10,000                10,200                10,404                10,612                10,824                51‐453‐5813 Water Distribn Vehicle Maintenance 6,000                         Inflation Rate 6,000                  6,120                  6,242                  6,367                  6,494                  51‐453‐5814 Fuel 8,000                         Inflation Rate 8,000                  8,160                  8,323                  8,489                  8,659                  Total 60,400                      63,400                64,668                65,960                67,279                68,622                Personnel Services51‐452‐8200 Water Treatment Plant Salaries 133,240                    Inflation Rate 132,646              135,299              138,005              140,765              143,580              51‐453‐8200 Water Distribution‐Salaries 212,661                    Inflation Rate 169,879              173,277              176,743              180,278              183,884              51‐453‐8200 Water Distribution‐Salaries (Cust.) 8,171                         Inflation Rate 6,527                  6,658                  6,791                  6,927                  7,066                  51‐500‐8200 Admin/Engineering ‐ Salaries 63,697                      Inflation Rate 43,301                44,167                45,050                45,951                46,870                51‐500‐8200 Admin/Engineering ‐ Salaries (Cust.) 27,455                      Inflation Rate 18,664                19,037                19,418                19,806                20,202                51‐500‐8250 Pension Expense 46,205                      Benefits Infl Rate 39,151                41,108                43,163                45,321                47,587                51‐500‐8250 Pension Expense (Cust.) 4,018                         Benefits Infl Rate 3,404.40             3,575                  3,754                  3,942                  4,139                  51‐500‐8230 Workmen's Comp 12,126                      Inflation Rate 13,800                14,076                14,358                14,645                14,938                51‐500‐8230 Workmen's Comp (Cust.) 1,054                         Inflation Rate 1,200                  1,224                  1,248                  1,273                  1,298                  51‐500‐8240 Health Insurance 84,601                      Benefits Infl Rate 84,640                88,872                93,316                97,982                102,881              51‐500‐8240 Health Insurance (Cust.) 7,357                         Benefits Infl Rate 7,360                  7,728                  8,114                  8,520                  8,946                  51‐500‐8220 FICA Expense 30,630                      Inflation Rate 26,119                26,641                27,174                27,717                28,271                51‐500‐8220 FICA Expense (Cust.) 2,664                         Inflation Rate 2,271.20             2,317                  2,363                  2,410                  2,458                  51‐500‐8260 State Unemployment Insurance 1,313                         Inflation Rate 1,380                  1,408                  1,436                  1,465                  1,494                  51‐500‐8260 State Unemployment Insurance (Cust.) 114                            Inflation Rate 120                      122                      124                      126                      129                      Total 635,306                    550,462              565,509              581,057              597,128              613,743              Administrative & General Expenses51‐452‐9215 Publications, Subscriptions & Memberships 600                            Inflation Rate 600                      612                      624                      636                      649                      51‐453‐9215 Publications, Subscriptions & Memberships 10,500                      Inflation Rate 10,500                10,710                10,924                11,142                11,365                51‐500‐9216 Postage 8,000                         Inflation Rate 8,000                  8,160                  8,323                  8,489                  8,659                  51‐500‐9211 Cell Phone 1,000                         Inflation Rate 1,000                  1,020                  1,040                  1,061                  1,082                  51‐500‐9400 Insurance 44,000                      Inflation Rate 44,000                44,880                45,778                46,694                47,628                51‐452‐9214 Travel, Meals Training 3,000                         Inflation Rate 3,000                  3,060                  3,121                  3,183                  3,247                  51‐453‐9214 Travel, Meals Training 2,500                         Inflation Rate 2,500                  2,550                  2,601                  2,653                  2,706                  51‐500‐9600 Provision for Bad Debts 1,000                         Inflation Rate 1,000                  1,020                  1,040                  1,061                  1,082                  Loss on disposal of fixed assets‐                                 Inflation Rate‐                            ‐                            ‐                            ‐                            ‐                           Capital equipment‐                                 Inflation Rate‐                            ‐                            ‐                            ‐                            ‐                            Debt Service Payment‐                                 Inflation Rate‐                            ‐                            ‐                            ‐                            ‐                           51‐500‐9590 Sales Tax Expense 500                            Inflation Rate 500                      510                      520                      530                      541                      51‐452‐9200 Printing & Binding 1,000                         Inflation Rate 1,000                  1,020                  1,040                  1,061                  1,082                  51‐453‐9200 Printing & Binding 3,000                         Inflation Rate 3,000                  3,060                  3,121                  3,183                  3,247                  Total 75,100                      75,100                76,602                78,132                79,693                81,288                Outside Services51‐452‐2840 Security Cameras 2,500                         Inflation Rate 2,500                  2,550                  2,601                  2,653                  2,706                  Garbage Collection As Calculated 6,000                  6,000                  6,000                  6,000                  6,000                  ADEQ Water Permits As Calculated 10,000                10,000                10,000                10,000                10,000                Water Line Replacement‐                                 Inflation Rate‐                            ‐                            ‐                            ‐                            ‐                           Water Meter Replacement‐                                 Inflation Rate‐                            ‐                            ‐                            ‐                            ‐                           Fire Hydrant Replacement‐                                 Inflation Rate‐                            ‐                            ‐                            ‐                            ‐                           Outside Services‐ Legal 7,500                         Inflation Rate 7,500                  7,650                  7,803                  7,959                  8,118                  Outside Services‐Audit 2,500                         Inflation Rate 2,500                  2,550                  2,601                  2,653                  2,706                  51‐453‐9340 Contract Services 5,000                         Inflation Rate 5,000                  5,100                  5,202                  5,306                  5,412                  Total 17,500                      33,500                33,850                34,207                34,571                34,942                Misc. Expenses51‐453‐9520 Interest Expense‐                                 Inflation Rate‐                            ‐                            ‐                            ‐                            ‐                           Total‐                                  ‐                            ‐                            ‐                            ‐                            ‐                           Capital Replacements/Additions51‐000‐3620 Water Line Replacement 585,000                    As Calculated 585,000               ‐                            ‐                            ‐                            ‐                           Water Meter Replacement 12,000                      Inflation Rate 12,000                12,240                12,485                12,735                12,990                Fire Hydrants 5,000                         Inflation Rate‐                       ‐                            ‐                            ‐                            ‐                           Building/Capital Improvements 100,000                    Inflation Rate 20,000                20,400                20,808                21,224                21,648                Capital Equipment 5,000                         Inflation Rate‐                       ‐                            ‐                            ‐                            ‐                           Other‐                                 As Calculated‐                      127,000              129,540              132,131              598,797              Water Tank‐                                 As Calculated‐                      466,667              466,667              466,667               ‐                           Total 707,000                    617,000              626,307              629,500              632,757              633,435              Total Water Budget1,963,706               1,807,862        1,848,954          1,884,890        1,921,891        1,957,345        Other Revenues ‐ Water63,000                      Growth/Inflation Rate 64,890                66,837                68,842                70,907                73,034                Revenue Requirement1,900,706               1,742,972        1,782,117          1,816,048        1,850,984        1,884,311        Budget Projection City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX B: WATER FUNCTIONALIZATION AND ALLOCATION   Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyFY 2015 Water Budget ProjectionCategory Account Description Budget FunctionalizationMax Hour Max Day Base Cust Max Hour Max Day Base Cust Max Hour Max Day Base Cust Max Hour Max Day Base CustWater Treatment Plant: Cost of Sales & Service51‐452‐2101 Operating Supplies 5,000$             Max Day‐$                    2,368$           2,632$            ‐$                    Max Day‐$                    1,666$           1,851$            ‐$                     ‐$                    569$               633$                ‐$                     ‐$                    133$               148$                ‐$                    51‐452‐2102 Uniforms 1,200               Max Day‐                      568                 632                  ‐                      Max Day‐                      400                 444                  ‐                       ‐                      137                 152                  ‐                       ‐                      32                   35                    ‐                      51‐452‐2103 Safety Supplies 3,000               Max Day‐                      1,421              1,579               ‐                      Max Day‐                      1,000              1,111               ‐                       ‐                      342                 380                  ‐                       ‐                      80                   89                    ‐                      51‐452‐2104 Clothing Allowance 1,200               Max Day‐                      568                 632                  ‐                      Max Day‐                      400                 444                  ‐                       ‐                      137                 152                  ‐                       ‐                      32                   35                    ‐                      51‐452‐2115 Equipment Repair & Maintenance 25,000             Max Day‐                      11,842           13,158            ‐                      Max Day‐                      8,331              9,257               ‐                       ‐                      2,846              3,163               ‐                       ‐                      664                 738                  ‐                      51‐452‐9210 Utilities 80,000             Max Day‐                      37,895           42,105            ‐                      Max Day‐                      26,660           29,623            ‐                       ‐                      9,108              10,120            ‐                       ‐                      2,126              2,362               ‐                      51‐452‐2811 Water Sample Testing 6,000               Max Day‐                      2,842              3,158               ‐                      Max Day‐                      2,000              2,222               ‐                       ‐                      683                 759                  ‐                       ‐                      159                 177                  ‐                      51‐452‐2860 Raw water 306,000           Base‐                       ‐                      306,000          ‐                      Base‐                       ‐                      130,142          ‐                       ‐                       ‐                      114,641          ‐                       ‐                       ‐                      61,217            ‐                      51‐452‐2123 Polymer 32,000             Base‐                       ‐                      32,000            ‐                      Base‐                       ‐                      13,610            ‐                       ‐                       ‐                      11,989            ‐                       ‐                       ‐                      6,402               ‐                      51‐452‐2124 Chlorine 7,000               Base‐                       ‐                      7,000               ‐                      Base‐                       ‐                      2,977               ‐                       ‐                       ‐                      2,623               ‐                       ‐                       ‐                      1,400               ‐                      51‐452‐5813 WTP Vehicle Maintenance 2,000               Max Day‐                      947                 1,053               ‐                      Max Day‐                      667                 741                  ‐                       ‐                      228                 253                  ‐                       ‐                      53                   59                    ‐                      Total 468,400$         ‐$                    58,453$         409,947$        ‐$                     ‐$                    41,124$         192,422$        ‐$                     ‐$                    14,049$         144,863$        ‐$                     ‐$                    3,280$           72,663$          ‐$                    Water Distribution: Cost of Sales & Service51‐453‐2101 Operating Supplies 20,000$           Max Hour 6,429$           6,429$           7,143$            ‐$                    Max Hour 3,846$           3,846$           4,273$            ‐$                    2,059$           2,059$           2,288$            ‐$                    524$               524$               582$                ‐$                    51‐453‐2102 Uniforms 1,200               Max Hour 386                 386                 429                  ‐                      Max Hour 231                 231                 256                  ‐                      124                 124                 137                  ‐                      31                   31                   35                    ‐                      51‐453‐2103 Safety Supplies 2,000               Max Hour 643                 643                 714                  ‐                      Max Hour 385                 385                 427                  ‐                      206                 206                 229                  ‐                      52                   52                   58                    ‐                      51‐453‐2104 Clothing Allowance 1,200               Max Hour 386                 386                 429                  ‐                      Max Hour 231                 231                 256                  ‐                      124                 124                 137                  ‐                      31                   31                   35                    ‐                      51‐453‐2113 Pipe & Fittings 12,000             Max Hour 3,857              3,857              4,286               ‐                      Max Hour 2,307              2,307              2,564               ‐                      1,235              1,235              1,373               ‐                      314                 314                 349                  ‐                      51‐453‐2115 Equipment Repair & Maintenance 10,000             Max Hour 3,214              3,214              3,571               ‐                      Max Hour 1,923              1,923              2,136               ‐                      1,029              1,029              1,144               ‐                      262                 262                 291                  ‐                      51‐453‐5813 Water Distribn Vehicle Maintenance 6,000               Max Hour 1,929              1,929              2,143               ‐                      Max Hour 1,154              1,154              1,282               ‐                      618                 618                 686                  ‐                      157                 157                 175                  ‐                      51‐453‐5814 Fuel 8,000               Max Hour 2,571              2,571              2,857               ‐                      Max Hour 1,538              1,538              1,709               ‐                      824                 824                 915                  ‐                      210                 210                 233                  ‐                      Total 60,400$           19,414$         19,414$         21,571$          ‐$                    11,613$         11,613$         12,904$          ‐$                    6,218$           6,218$           6,909$            ‐$                    1,583$           1,583$           1,759$            ‐$                    Personnel Services51‐452‐8200 Water Treatment Plant Salaries 133,240$        Treatment‐$                    16,627$         116,613$        ‐$                    Treatment‐$                    8,290$           58,143$          ‐$                     ‐$                    5,641$           39,563$          ‐$                     ‐$                    2,696$           18,907$          ‐$                    51‐453‐8200 Water Distribution‐Salaries 212,661           Distribution 68,355           68,355           75,950            ‐                      Distribution 40,889           40,889           45,433            ‐                      21,893           21,893           24,325            ‐                      5,573              5,573              6,193               ‐                      51‐453‐8200 Water Distribution‐Salaries (Cust.) 8,171               Customer‐                       ‐                       ‐                      8,171              Customer‐                       ‐                       ‐                      6,609               ‐                       ‐                       ‐                      1,311               ‐                       ‐                       ‐                      251                 51‐500‐8200 Admin/Engineering ‐ Salaries 63,697             Treat/Distr 2,441              9,442              51,814            ‐                      Treat/Distr 1,246              4,820              26,450            ‐                      823                 3,182              17,461            ‐                      372                 1,440              7,903               ‐                      51‐500‐8200 Admin/Engineering ‐ Salaries (Cust.) 27,455             Customer‐                       ‐                       ‐                      27,455           Customer‐                       ‐                       ‐                      22,208            ‐                       ‐                       ‐                      4,405               ‐                       ‐                       ‐                      842                 51‐500‐8250 Pension Expense 46,205             Treat/Distr 1,771              6,849              37,585            ‐                      Treat/Distr 904                 3,496              19,186            ‐                      597                 2,308              12,666            ‐                      270                 1,045              5,733               ‐                      51‐500‐8250 Pension Expense (Cust.) 4,018               Customer‐                       ‐                       ‐                      4,018              Customer‐                       ‐                       ‐                      3,250               ‐                       ‐                       ‐                      645                  ‐                       ‐                       ‐                      123                 51‐500‐8230 Workmen's Comp 12,126             Treat/Distr 465                 1,797              9,864               ‐                      Treat/Distr 237                 918                 5,035               ‐                      157                 606                 3,324               ‐                      71                   274                 1,504               ‐                      51‐500‐8230 Workmen's Comp (Cust.) 1,054               Customer‐                       ‐                       ‐                      1,054              Customer‐                       ‐                       ‐                      853                  ‐                       ‐                       ‐                      169                  ‐                       ‐                       ‐                      32                   51‐500‐8240 Health Insurance 84,601             Treat/Distr 3,242              12,541           68,819            ‐                      Treat/Distr 1,655              6,402              35,130            ‐                      1,093              4,226              23,192            ‐                      494                 1,913              10,496            ‐                      51‐500‐8240 Health Insurance (Cust.) 7,357               Customer‐                       ‐                       ‐                      7,357              Customer‐                       ‐                       ‐                      5,951               ‐                       ‐                       ‐                      1,180               ‐                       ‐                       ‐                      226                 51‐500‐8220 FICA Expense 30,630             Treat/Distr 1,174              4,540              24,916            ‐                      Treat/Distr 599                 2,318              12,719            ‐                      396                 1,530              8,397               ‐                      179                 693                 3,800               ‐                      51‐500‐8220 FICA Expense (Cust.) 2,664               Customer‐                       ‐                       ‐                      2,664              Customer‐                       ‐                       ‐                      2,154               ‐                       ‐                       ‐                      427                  ‐                       ‐                       ‐                      82                   51‐500‐8260 State Unemployment Insurance 1,313               Treat/Distr 50                   195                 1,068               ‐                      Treat/Distr 26                   99                   545                  ‐                      17                   66                   360                  ‐                      8                     30                   163                  ‐                      51‐500‐8260 State Unemployment Insurance (Cust.) 114                  Customer‐                       ‐                       ‐                      114                 Customer‐                       ‐                       ‐                      92                    ‐                       ‐                       ‐                      18                    ‐                       ‐                       ‐                      4                     Total 635,306$        77,497$         120,347$       386,629$       50,832$         45,556$         67,233$         202,642$       41,118$         24,973$         39,452$         129,288$       8,155$           6,968$           13,663$         54,699$         1,559$           Administrative & General Expenses51‐452‐9215 Publications, Subscriptions & Membersh600$                Treat/Distr/Per 46$                 100$               432$               22$                 Treat/Distr/Per 25$                 54$                 230$               12$                 15$                 33$                 142$               7$                   6$                   14$                 60$                 3$                   51‐453‐9215 Publications, Subscriptions & Membersh10,500             Treat/Distr/Per 805                 1,755              7,557              384                 Treat/Distr/Per 430                 937                 4,033              205                 264                 576                 2,480              126                 111                 242                 1,044              53                   51‐500‐9216 Postage 8,000               Customer‐                       ‐                       ‐                      8,000              Customer‐                       ‐                       ‐                      6,471               ‐                       ‐                       ‐                      1,283               ‐                       ‐                       ‐                      245                 51‐500‐9211 Cell Phone 1,000               Treat/Distr/Per 77                   167                 720                 37                   Treat/Distr/Per 41                   89                   384                 20                   25                   55                   236                 12                   11                   23                   99                   5                     51‐500‐9400 Insurance 44,000             Treat/Distr/Per 3,373              7,354              31,665           1,608              Treat/Distr/Per 1,800              3,925              16,900           858                 1,107              2,414              10,393           528                 466                 1,016              4,373              222                 51‐452‐9214 Travel, Meals Training 3,000               Treat/Distr/Per 230                 501                 2,159              110                 Treat/Distr/Per 123                 268                 1,152              59                   75                   165                 709                 36                   32                   69                   298                 15                   51‐453‐9214 Travel, Meals Training 2,500               Treat/Distr/Per 192                 418                 1,799              91                   Treat/Distr/Per 102                 223                 960                 49                   63                   137                 590                 30                   26                   58                   248                 13                   51‐500‐9600 Provision for Bad Debts 1,000               Customer‐                       ‐                       ‐                      1,000              Customer‐                       ‐                       ‐                      809                  ‐                       ‐                       ‐                      160                  ‐                       ‐                       ‐                      31                   Loss on disposal of fixed assets‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Capital equipment‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       Debt Service Payment‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      51‐500‐9590 Sales Tax Expense 500                  Treat/Distr/Per 38                   84                   360                 18                   Treat/Distr/Per 20                   45                   192                 10                   13                   27                   118                 6                     5                     12                   50                   3                     51‐452‐9200 Printing & Binding 1,000               Customer‐                       ‐                       ‐                      1,000              Customer‐                       ‐                       ‐                      809                  ‐                       ‐                       ‐                      160                  ‐                       ‐                       ‐                      31                   51‐453‐9200 Printing & Binding 3,000               Customer‐                       ‐                       ‐                      3,000              Customer‐                       ‐                       ‐                      2,427               ‐                       ‐                       ‐                      481                  ‐                       ‐                       ‐                      92                   Total 75,100$           4,761$           10,379$         44,691$         15,269$         2,541$           5,539$           23,851$         11,727$         1,562$           3,406$           14,668$         2,830$           657$               1,433$           6,172$           712$               Outside Services51‐452‐2840 Security Cameras 2,500$             Treat/Distr/Per/AG 190$               413$               1,779$           118$               Treat/Distr/Per/AG 102$               222$               955$               64$                 62$                 135$               581$               39$                 26$                 57$                 244$               16$                 Garbage Collection‐$                      Treat/Distr/Per/AG‐$                     ‐$                     ‐$                     ‐$                    Treat/Distr/Per/AG‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    ADEQ Water Permits‐$                      Treat/Distr/Per/AG‐$                     ‐$                     ‐$                     ‐$                    Treat/Distr/Per/AG‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Water Line Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Water Meter Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Fire Hydrant Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Outside Services‐ Legal 7,500               Treat/Distr/Per/AG 569                 1,239              5,337              355                 Treat/Distr/Per/AG 305                 665                 2,865              191                 186                 404                 1,742              116                 78                   170                 731                 49                   Outside Services‐Audit 2,500               Treat/Distr/Per/AG 190                 413                 1,779              118                 Treat/Distr/Per/AG 102                 222                 955                 64                   62                   135                 581                 39                   26                   57                   244                 16                   51‐453‐9340 Contract Services 5,000               Treat/Distr/Per/AG 379                 826                 3,558              237                 Treat/Distr/Per/AG 203                 444                 1,910              127                 124                 270                 1,161              77                   52                   113                 487                 32                   Total 17,500$           1,327$           2,892$           12,453$         829$               712$               1,552$           6,684$           445$               433$               944$               4,064$           270$               182$               396$               1,705$           113$               Misc. Expenses51‐453‐9520 Interest Expense‐$                       ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Total‐$                       ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Capital Replacements/AdditionsWater Line Replacement 585,000$        Treat/Distr/Per/AG 44,343$         96,673$         416,276$       27,707$         Treat/Distr/Per/AG 23,803$         51,893$         223,450$       14,873$         14,470$         31,546$         135,838$       9,041$           6,071$           13,234$         56,988$         3,793$           Water Meter Replacement 12,000             Treat/Distr/Per/AG 910                 1,983              8,539              568                 Treat/Distr/Per/AG 488                 1,064              4,584              305                 297                 647                 2,786              185                 125                 271                 1,169              78                   Fire Hydrants 5,000               Treat/Distr/Per/AG 379                 826                 3,558              237                 Treat/Distr/Per/AG 203                 444                 1,910              127                 124                 270                 1,161              77                   52                   113                 487                 32                   Building/Capital Improvements 100,000           Treat/Distr/Per/AG 7,580              16,525           71,158           4,736              Treat/Distr/Per/AG 4,069              8,871              38,197           2,542              2,474              5,393              23,220           1,546              1,038              2,262              9,741              648                 Capital Equipment 5,000               Treat/Distr/Per/AG 379                 826                 3,558              237                 Treat/Distr/Per/AG 203                 444                 1,910              127                 124                 270                 1,161              77                   52                   113                 487                 32                   Other‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Water Tank‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 707,000$        53,591$         116,834$       503,090$       33,485$         28,767$         62,715$         270,050$       17,974$         17,488$         38,125$         164,167$       10,927$         7,337$           15,994$         68,872$         4,584$           Total Water Budget1,963,706$     156,590$      328,319$      1,378,381$  100,416$      89,189$         189,776$       708,554$      71,263$        50,674$        102,194$      463,958$      22,183$        16,726$        36,349$        205,869$      6,969$           Less: Water Revenue63,000             Treat/Distr/Per/AG 4,775              10,411           44,830           2,984              Other Revenues 3,985              8,688              37,410           2,490              790                 1,723              7,420              494                  ‐                       ‐                       ‐                       ‐                      Revenue Requirement1,900,706$     151,815$      317,908$      1,333,551$  97,432$        85,204$         181,088$       671,144$      68,773$        49,884$        100,471$      456,538$      21,689$        16,726$        36,349$        205,869$      6,969$           Rate Class AllocationsFunctionalizationClass AllocationResidential Commercial Irrigation Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyFY 2016 Water Budget ProjectionCategory Account Description Budget FunctionalizationMax Hour Max Day Base Cust Max Hour Max Day Base Cust Max Hour Max Day Base Cust Max Hour Max Day Base CustWater Treatment Plant: Cost of Sales & Service51‐452‐2101 Operating Supplies 5,000$             Max Day‐$                    2,368$           2,632$            ‐$                    Max Day‐$                    1,666$           1,851$            ‐$                     ‐$                    569$               633$                ‐$                     ‐$                    133$               148$                ‐$                    51‐452‐2102 Uniforms 1,200               Max Day‐                      568                 632                  ‐                      Max Day‐                      400                 444                  ‐                       ‐                      137                 152                  ‐                       ‐                      32                   35                    ‐                      51‐452‐2103 Safety Supplies 3,000               Max Day‐                      1,421              1,579               ‐                      Max Day‐                      1,000              1,111               ‐                       ‐                      342                 380                  ‐                       ‐                      80                   89                    ‐                      51‐452‐2104 Clothing Allowance 1,200               Max Day‐                      568                 632                  ‐                      Max Day‐                      400                 444                  ‐                       ‐                      137                 152                  ‐                       ‐                      32                   35                    ‐                      51‐452‐2115 Equipment Repair & Maintenance 25,000             Max Day‐                      11,842           13,158            ‐                      Max Day‐                      8,331              9,257               ‐                       ‐                      2,846              3,163               ‐                       ‐                      664                 738                  ‐                      51‐452‐9210 Utilities 80,000             Max Day‐                      37,895           42,105            ‐                      Max Day‐                      26,660           29,623            ‐                       ‐                      9,108              10,120            ‐                       ‐                      2,126              2,362               ‐                      51‐452‐2811 Water Sample Testing 6,000               Max Day‐                      2,842              3,158               ‐                      Max Day‐                      2,000              2,222               ‐                       ‐                      683                 759                  ‐                       ‐                      159                 177                  ‐                      51‐452‐2860 Raw water 306,000           Base‐                       ‐                      306,000          ‐                      Base‐                       ‐                      130,142          ‐                       ‐                       ‐                      114,641          ‐                       ‐                       ‐                      61,217            ‐                      51‐452‐2123 Polymer 32,000             Base‐                       ‐                      32,000            ‐                      Base‐                       ‐                      13,610            ‐                       ‐                       ‐                      11,989            ‐                       ‐                       ‐                      6,402               ‐                      51‐452‐2124 Chlorine 7,000               Base‐                       ‐                      7,000               ‐                      Base‐                       ‐                      2,977               ‐                       ‐                       ‐                      2,623               ‐                       ‐                       ‐                      1,400               ‐                      51‐452‐5813 WTP Vehicle Maintenance 2,000               Max Day‐                      947                 1,053               ‐                      Max Day‐                      667                 741                  ‐                       ‐                      228                 253                  ‐                       ‐                      53                   59                    ‐                      Total 468,400$         ‐$                    58,453$         409,947$        ‐$                     ‐$                    41,124$         192,422$        ‐$                     ‐$                    14,049$         144,863$        ‐$                     ‐$                    3,280$           72,663$          ‐$                    Water Distribution: Cost of Sales & Service51‐453‐2101 Operating Supplies 20,000$           Max Hour 6,429$           6,429$           7,143$            ‐$                    Max Hour 3,846$           3,846$           4,273$            ‐$                    2,059$           2,059$           2,288$            ‐$                    524$               524$               582$                ‐$                    51‐453‐2102 Uniforms 1,200               Max Hour 386                 386                 429                  ‐                      Max Hour 231                 231                 256                  ‐                      124                 124                 137                  ‐                      31                   31                   35                    ‐                      51‐453‐2103 Safety Supplies 2,000               Max Hour 643                 643                 714                  ‐                      Max Hour 385                 385                 427                  ‐                      206                 206                 229                  ‐                      52                   52                   58                    ‐                      51‐453‐2104 Clothing Allowance 1,200               Max Hour 386                 386                 429                  ‐                      Max Hour 231                 231                 256                  ‐                      124                 124                 137                  ‐                      31                   31                   35                    ‐                      51‐453‐2113 Pipe & Fittings 15,000             Max Hour 4,821              4,821              5,357               ‐                      Max Hour 2,884              2,884              3,205               ‐                      1,544              1,544              1,716               ‐                      393                 393                 437                  ‐                      51‐453‐2115 Equipment Repair & Maintenance 10,000             Max Hour 3,214              3,214              3,571               ‐                      Max Hour 1,923              1,923              2,136               ‐                      1,029              1,029              1,144               ‐                      262                 262                 291                  ‐                      51‐453‐5813 Water Distribn Vehicle Maintenance 6,000               Max Hour 1,929              1,929              2,143               ‐                      Max Hour 1,154              1,154              1,282               ‐                      618                 618                 686                  ‐                      157                 157                 175                  ‐                      51‐453‐5814 Fuel 8,000               Max Hour 2,571              2,571              2,857               ‐                      Max Hour 1,538              1,538              1,709               ‐                      824                 824                 915                  ‐                      210                 210                 233                  ‐                      Total 63,400$           20,379$         20,379$         22,643$          ‐$                    12,190$         12,190$         13,545$          ‐$                    6,527$           6,527$           7,252$            ‐$                    1,662$           1,662$           1,846$            ‐$                    Personnel Services51‐452‐8200 Water Treatment Plant Salaries 132,646$        Treatment‐$                    16,553$         116,093$        ‐$                    Treatment‐$                    8,253$           57,884$          ‐$                     ‐$                    5,616$           39,386$          ‐$                     ‐$                    2,684$           18,822$          ‐$                    51‐453‐8200 Water Distribution‐Salaries 169,879           Distribution 54,604           54,604           60,671            ‐                      Distribution 32,664           32,664           36,293            ‐                      17,488           17,488           19,431            ‐                      4,452              4,452              4,947               ‐                      51‐453‐8200 Water Distribution‐Salaries (Cust.) 6,527               Customer‐                       ‐                       ‐                      6,527              Customer‐                       ‐                       ‐                      5,280               ‐                       ‐                       ‐                      1,047               ‐                       ‐                       ‐                      200                 51‐500‐8200 Admin/Engineering ‐ Salaries 43,301             Treat/Distr 1,659              6,419              35,223            ‐                      Treat/Distr 847                 3,277              17,981            ‐                      559                 2,163              11,870            ‐                      253                 979                 5,372               ‐                      51‐500‐8200 Admin/Engineering ‐ Salaries (Cust.) 18,664             Customer‐                       ‐                       ‐                      18,664           Customer‐                       ‐                       ‐                      15,097            ‐                       ‐                       ‐                      2,994               ‐                       ‐                       ‐                      573                 51‐500‐8250 Pension Expense 39,151             Treat/Distr 1,500              5,803              31,847            ‐                      Treat/Distr 766                 2,963              16,257            ‐                      506                 1,956              10,732            ‐                      229                 885                 4,857               ‐                      51‐500‐8250 Pension Expense (Cust.) 3,404               Customer‐                       ‐                       ‐                      3,404              Customer‐                       ‐                       ‐                      2,754               ‐                       ‐                       ‐                      546                  ‐                       ‐                       ‐                      104                 51‐500‐8230 Workmen's Comp 13,800             Treat/Distr 529                 2,046              11,226            ‐                      Treat/Distr 270                 1,044              5,730               ‐                      178                 689                 3,783               ‐                      81                   312                 1,712               ‐                      51‐500‐8230 Workmen's Comp (Cust.) 1,200               Customer‐                       ‐                       ‐                      1,200              Customer‐                       ‐                       ‐                      971                  ‐                       ‐                       ‐                      193                  ‐                       ‐                       ‐                      37                   51‐500‐8240 Health Insurance 84,640             Treat/Distr 3,243              12,547           68,850            ‐                      Treat/Distr 1,656              6,405              35,146            ‐                      1,093              4,228              23,203            ‐                      495                 1,914              10,501            ‐                      51‐500‐8240 Health Insurance (Cust.) 7,360               Customer‐                       ‐                       ‐                      7,360              Customer‐                       ‐                       ‐                      5,953               ‐                       ‐                       ‐                      1,181               ‐                       ‐                       ‐                      226                 51‐500‐8220 FICA Expense 26,119             Treat/Distr 1,001              3,872              21,246            ‐                      Treat/Distr 511                 1,976              10,846            ‐                      337                 1,305              7,160               ‐                      153                 591                 3,241               ‐                      51‐500‐8220 FICA Expense (Cust.) 2,271               Customer‐                       ‐                       ‐                      2,271              Customer‐                       ‐                       ‐                      1,837               ‐                       ‐                       ‐                      364                  ‐                       ‐                       ‐                      70                   51‐500‐8260 State Unemployment Insurance 1,380               Treat/Distr 53                   205                 1,123               ‐                      Treat/Distr 27                   104                 573                  ‐                      18                   69                   378                  ‐                      8                     31                   171                  ‐                      51‐500‐8260 State Unemployment Insurance (Cust.) 120                  Customer‐                       ‐                       ‐                      120                 Customer‐                       ‐                       ‐                      97                    ‐                       ‐                       ‐                      19                    ‐                       ‐                       ‐                      4                     Total 550,462$        62,589$         102,048$       346,278$       39,546$         36,740$         56,686$         180,710$       31,989$         20,179$         33,514$         115,944$       6,345$           5,670$           11,847$         49,624$         1,213$           Administrative & General Expenses51‐452‐9215 Publications, Subscriptions & Membersh600$                Treat/Distr/Per 46$                 100$               432$               22$                 Treat/Distr/Per 25$                 54$                 230$               12$                 15$                 33$                 142$               7$                   6$                   14$                 60$                 3$                   51‐453‐9215 Publications, Subscriptions & Membersh10,500             Treat/Distr/Per 805                 1,755              7,557              384                 Treat/Distr/Per 430                 937                 4,033              205                 264                 576                 2,480              126                 111                 242                 1,044              53                   51‐500‐9216 Postage 8,000               Customer‐                       ‐                       ‐                      8,000              Customer‐                       ‐                       ‐                      6,471               ‐                       ‐                       ‐                      1,283               ‐                       ‐                       ‐                      245                 51‐500‐9211 Cell Phone 1,000               Treat/Distr/Per 77                   167                 720                 37                   Treat/Distr/Per 41                   89                   384                 20                   25                   55                   236                 12                   11                   23                   99                   5                     51‐500‐9400 Insurance 44,000             Treat/Distr/Per 3,373              7,354              31,665           1,608              Treat/Distr/Per 1,800              3,925              16,900           858                 1,107              2,414              10,393           528                 466                 1,016              4,373              222                 51‐452‐9214 Travel, Meals Training 3,000               Treat/Distr/Per 230                 501                 2,159              110                 Treat/Distr/Per 123                 268                 1,152              59                   75                   165                 709                 36                   32                   69                   298                 15                   51‐453‐9214 Travel, Meals Training 2,500               Treat/Distr/Per 192                 418                 1,799              91                   Treat/Distr/Per 102                 223                 960                 49                   63                   137                 590                 30                   26                   58                   248                 13                   51‐500‐9600 Provision for Bad Debts 1,000               Customer‐                       ‐                       ‐                      1,000              Customer‐                       ‐                       ‐                      809                  ‐                       ‐                       ‐                      160                  ‐                       ‐                       ‐                      31                   Loss on disposal of fixed assets‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Capital equipment‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       Debt Service Payment‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      51‐500‐9590 Sales Tax Expense 500                  Treat/Distr/Per 38                   84                   360                 18                   Treat/Distr/Per 20                   45                   192                 10                   13                   27                   118                 6                     5                     12                   50                   3                     51‐452‐9200 Printing & Binding 1,000               Customer‐                       ‐                       ‐                      1,000              Customer‐                       ‐                       ‐                      809                  ‐                       ‐                       ‐                      160                  ‐                       ‐                       ‐                      31                   51‐453‐9200 Printing & Binding 3,000               Customer‐                       ‐                       ‐                      3,000              Customer‐                       ‐                       ‐                      2,427               ‐                       ‐                       ‐                      481                  ‐                       ‐                       ‐                      92                   Total 75,100$           4,761$           10,379$         44,691$         15,269$         2,541$           5,539$           23,851$         11,727$         1,562$           3,406$           14,668$         2,830$           657$               1,433$           6,172$           712$               Outside Services51‐452‐2840 Security Cameras 2,500$             Treat/Distr/Per/AG 190$               413$               1,779$           118$               Treat/Distr/Per/AG 102$               222$               955$               64$                 62$                 135$               581$               39$                 26$                 57$                 244$               16$                 Garbage Collection 6,000$             Treat/Distr/Per/AG 455$               992$               4,270$           284$               Treat/Distr/Per/AG 244$               532$               2,292$           153$               148$               324$               1,393$           93$                 62$                 136$               584$               39$                 ADEQ Water Permits 10,000$           Treat/Distr/Per/AG 758$               1,653$           7,116$           474$               Treat/Distr/Per/AG 407$               887$               3,820$           254$               247$               539$               2,322$           155$               104$               226$               974$               65$                 Water Line Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Water Meter Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Fire Hydrant Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Outside Services‐ Legal 7,500               Treat/Distr/Per/AG 569                 1,239              5,337              355                 Treat/Distr/Per/AG 305                 665                 2,865              191                 186                 404                 1,742              116                 78                   170                 731                 49                   Outside Services‐Audit 2,500               Treat/Distr/Per/AG 190                 413                 1,779              118                 Treat/Distr/Per/AG 102                 222                 955                 64                   62                   135                 581                 39                   26                   57                   244                 16                   51‐453‐9340 Contract Services 5,000               Treat/Distr/Per/AG 379                 826                 3,558              237                 Treat/Distr/Per/AG 203                 444                 1,910              127                 124                 270                 1,161              77                   52                   113                 487                 32                   Total 33,500$           2,539$           5,536$           23,838$         1,587$           1,363$           2,972$           12,796$         852$               829$               1,806$           7,779$           518$               348$               758$               3,263$           217$               Misc. Expenses51‐453‐9520 Interest Expense‐$                       ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Total‐$                       ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Capital Replacements/AdditionsWater Line Replacement 585,000$        Treat/Distr/Per/AG 44,343$         96,673$         416,276$       27,707$         Treat/Distr/Per/AG 23,803$         51,893$         223,450$       14,873$         14,470$         31,546$         135,838$       9,041$           6,071$           13,234$         56,988$         3,793$           Water Meter Replacement 12,000             Treat/Distr/Per/AG 910                 1,983              8,539              568                 Treat/Distr/Per/AG 488                 1,064              4,584              305                 297                 647                 2,786              185                 125                 271                 1,169              78                   Fire Hydrants‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Building/Capital Improvements 20,000             Treat/Distr/Per/AG 1,516              3,305              14,232           947                 Treat/Distr/Per/AG 814                 1,774              7,639              508                 495                 1,079              4,644              309                 208                 452                 1,948              130                 Capital Equipment‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Other‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Water Tank‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 617,000$        46,769$         101,961$       439,047$       29,223$         25,105$         54,731$         235,673$       15,686$         15,262$         33,272$         143,269$       9,536$           6,403$           13,958$         60,105$         4,001$           Total Water Budget1,807,862$     137,037$      298,755$      1,286,445$  85,625$        77,939$         173,242$       658,997$      60,253$        44,359$        92,575$        433,775$      19,229$        14,739$        32,938$        193,673$      6,143$           Less: Water Revenue64,890             Treat/Distr/Per/AG 4,919              10,723           46,175           3,073              Other Revenues 4,105              8,948              38,532           2,565              814                 1,775              7,643              509                  ‐                       ‐                       ‐                       ‐                      Revenue Requirement1,742,972$     132,118$      288,032$      1,240,270$  82,552$        73,834$         164,293$       620,465$      57,688$        43,545$        90,800$        426,132$      18,720$        14,739$        32,938$        193,673$      6,143$           FunctionalizationIrrigationRate Class AllocationsResidential CommercialClass Allocation Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyFY 2017 Water Budget ProjectionCategory Account Description Budget FunctionalizationMax Hour Max Day Base Cust Max Hour Max Day Base Cust Max Hour Max Day Base Cust Max Hour Max Day Base CustWater Treatment Plant: Cost of Sales & Service51‐452‐2101 Operating Supplies 5,100$             Max Day‐$                    2,416$           2,684$            ‐$                    Max Day‐$                    1,700$           1,888$            ‐$                     ‐$                    581$               645$                ‐$                     ‐$                    136$               151$                ‐$                    51‐452‐2102 Uniforms 1,224               Max Day‐                      580                 644                  ‐                      Max Day‐                      408                 453                  ‐                       ‐                      139                 155                  ‐                       ‐                      33                   36                    ‐                      51‐452‐2103 Safety Supplies 3,060               Max Day‐                      1,449              1,611               ‐                      Max Day‐                      1,020              1,133               ‐                       ‐                      348                 387                  ‐                       ‐                      81                   90                    ‐                      51‐452‐2104 Clothing Allowance 1,224               Max Day‐                      580                 644                  ‐                      Max Day‐                      408                 453                  ‐                       ‐                      139                 155                  ‐                       ‐                      33                   36                    ‐                      51‐452‐2115 Equipment Repair & Maintenance 25,500             Max Day‐                      12,079           13,421            ‐                      Max Day‐                      8,498              9,442               ‐                       ‐                      2,903              3,226               ‐                       ‐                      678                 753                  ‐                      51‐452‐9210 Utilities 82,400             Max Day‐                      39,032           43,368            ‐                      Max Day‐                      27,460           30,511            ‐                       ‐                      9,381              10,424            ‐                       ‐                      2,190              2,433               ‐                      51‐452‐2811 Water Sample Testing 6,120               Max Day‐                      2,899              3,221               ‐                      Max Day‐                      2,040              2,266               ‐                       ‐                      697                 774                  ‐                       ‐                      163                 181                  ‐                      51‐452‐2860 Raw water 315,180           Base‐                       ‐                      315,180          ‐                      Base‐                       ‐                      134,047          ‐                       ‐                       ‐                      118,080          ‐                       ‐                       ‐                      63,053            ‐                      51‐452‐2123 Polymer 32,960             Base‐                       ‐                      32,960            ‐                      Base‐                       ‐                      14,018            ‐                       ‐                       ‐                      12,348            ‐                       ‐                       ‐                      6,594               ‐                      51‐452‐2124 Chlorine 7,210               Base‐                       ‐                      7,210               ‐                      Base‐                       ‐                      3,066               ‐                       ‐                       ‐                      2,701               ‐                       ‐                       ‐                      1,442               ‐                      51‐452‐5813 WTP Vehicle Maintenance 2,040               Max Day‐                      966                 1,074               ‐                      Max Day‐                      680                 755                  ‐                       ‐                      232                 258                  ‐                       ‐                      54                   60                    ‐                      Total 482,018$         ‐$                    60,001$         422,017$        ‐$                     ‐$                    42,213$         198,034$        ‐$                     ‐$                    14,422$         149,154$        ‐$                     ‐$                    3,366$           74,830$          ‐$                    Water Distribution: Cost of Sales & Service51‐453‐2101 Operating Supplies 20,400$           Max Hour 6,557$           6,557$           7,286$            ‐$                    Max Hour 3,922$           3,922$           4,358$            ‐$                    2,100$           2,100$           2,333$            ‐$                    535$               535$               594$                ‐$                    51‐453‐2102 Uniforms 1,224               Max Hour 393                 393                 437                  ‐                      Max Hour 235                 235                 261                  ‐                      126                 126                 140                  ‐                      32                   32                   36                    ‐                      51‐453‐2103 Safety Supplies 2,040               Max Hour 656                 656                 729                  ‐                      Max Hour 392                 392                 436                  ‐                      210                 210                 233                  ‐                      53                   53                   59                    ‐                      51‐453‐2104 Clothing Allowance 1,224               Max Hour 393                 393                 437                  ‐                      Max Hour 235                 235                 261                  ‐                      126                 126                 140                  ‐                      32                   32                   36                    ‐                      51‐453‐2113 Pipe & Fittings 15,300             Max Hour 4,918              4,918              5,464               ‐                      Max Hour 2,942              2,942              3,269               ‐                      1,575              1,575              1,750               ‐                      401                 401                 446                  ‐                      51‐453‐2115 Equipment Repair & Maintenance 10,200             Max Hour 3,279              3,279              3,643               ‐                      Max Hour 1,961              1,961              2,179               ‐                      1,050              1,050              1,167               ‐                      267                 267                 297                  ‐                      51‐453‐5813 Water Distribn Vehicle Maintenance 6,120               Max Hour 1,967              1,967              2,186               ‐                      Max Hour 1,177              1,177              1,307               ‐                      630                 630                 700                  ‐                      160                 160                 178                  ‐                      51‐453‐5814 Fuel 8,160               Max Hour 2,623              2,623              2,914               ‐                      Max Hour 1,569              1,569              1,743               ‐                      840                 840                 933                  ‐                      214                 214                 238                  ‐                      Total 64,668$           20,786$         20,786$         23,096$          ‐$                    12,434$         12,434$         13,816$          ‐$                    6,657$           6,657$           7,397$            ‐$                    1,695$           1,695$           1,883$            ‐$                    Personnel Services51‐452‐8200 Water Treatment Plant Salaries 135,299$        Treatment‐$                    16,884$         118,415$        ‐$                    Treatment‐$                    8,419$           59,042$          ‐$                     ‐$                    5,728$           40,174$          ‐$                     ‐$                    2,737$           19,199$          ‐$                    51‐453‐8200 Water Distribution‐Salaries 173,277           Distribution 55,696           55,696           61,885            ‐                      Distribution 33,317           33,317           37,019            ‐                      17,838           17,838           19,820            ‐                      4,541              4,541              5,046               ‐                      51‐453‐8200 Water Distribution‐Salaries (Cust.) 6,658               Customer‐                       ‐                       ‐                      6,658              Customer‐                       ‐                       ‐                      5,386               ‐                       ‐                       ‐                      1,068               ‐                       ‐                       ‐                      204                 51‐500‐8200 Admin/Engineering ‐ Salaries 44,167             Treat/Distr 1,692              6,547              35,927            ‐                      Treat/Distr 864                 3,342              18,340            ‐                      570                 2,206              12,108            ‐                      258                 999                 5,480               ‐                      51‐500‐8200 Admin/Engineering ‐ Salaries (Cust.) 19,037             Customer‐                       ‐                       ‐                      19,037           Customer‐                       ‐                       ‐                      15,399            ‐                       ‐                       ‐                      3,054               ‐                       ‐                       ‐                      584                 51‐500‐8250 Pension Expense 41,108             Treat/Distr 1,575              6,094              33,439            ‐                      Treat/Distr 804                 3,111              17,070            ‐                      531                 2,054              11,269            ‐                      240                 929                 5,100               ‐                      51‐500‐8250 Pension Expense (Cust.) 3,575               Customer‐                       ‐                       ‐                      3,575              Customer‐                       ‐                       ‐                      2,892               ‐                       ‐                       ‐                      574                  ‐                       ‐                       ‐                      110                 51‐500‐8230 Workmen's Comp 14,076             Treat/Distr 539                 2,087              11,450            ‐                      Treat/Distr 275                 1,065              5,845               ‐                      182                 703                 3,859               ‐                      82                   318                 1,746               ‐                      51‐500‐8230 Workmen's Comp (Cust.) 1,224               Customer‐                       ‐                       ‐                      1,224              Customer‐                       ‐                       ‐                      990                  ‐                       ‐                       ‐                      196                  ‐                       ‐                       ‐                      38                   51‐500‐8240 Health Insurance 88,872             Treat/Distr 3,406              13,174           72,293            ‐                      Treat/Distr 1,738              6,725              36,904            ‐                      1,148              4,440              24,363            ‐                      519                 2,009              11,026            ‐                      51‐500‐8240 Health Insurance (Cust.) 7,728               Customer‐                       ‐                       ‐                      7,728              Customer‐                       ‐                       ‐                      6,251               ‐                       ‐                       ‐                      1,240               ‐                       ‐                       ‐                      237                 51‐500‐8220 FICA Expense 26,641             Treat/Distr 1,021              3,949              21,671            ‐                      Treat/Distr 521                 2,016              11,063            ‐                      344                 1,331              7,303               ‐                      156                 602                 3,305               ‐                      51‐500‐8220 FICA Expense (Cust.) 2,317               Customer‐                       ‐                       ‐                      2,317              Customer‐                       ‐                       ‐                      1,874               ‐                       ‐                       ‐                      372                  ‐                       ‐                       ‐                      71                   51‐500‐8260 State Unemployment Insurance 1,408               Treat/Distr 54                   209                 1,145               ‐                      Treat/Distr 28                   107                 585                  ‐                      18                   70                   386                  ‐                      8                     32                   175                  ‐                      51‐500‐8260 State Unemployment Insurance (Cust.) 122                  Customer‐                       ‐                       ‐                      122                 Customer‐                       ‐                       ‐                      99                    ‐                       ‐                       ‐                      20                    ‐                       ‐                       ‐                      4                     Total 565,509$        63,984$         104,639$       356,225$       40,661$         37,547$         58,101$         185,866$       32,890$         20,631$         34,370$         119,281$       6,524$           5,805$           12,168$         51,077$         1,247$           Administrative & General Expenses51‐452‐9215 Publications, Subscriptions & Membersh612$                Treat/Distr/Per 47$                 102$               440$               22$                 Treat/Distr/Per 25$                 55$                 235$               12$                 15$                 34$                 145$               7$                   6$                   14$                 61$                 3$                   51‐453‐9215 Publications, Subscriptions & Membersh10,710             Treat/Distr/Per 821                 1,790              7,708              391                 Treat/Distr/Per 438                 955                 4,114              209                 269                 587                 2,530              128                 113                 247                 1,064              54                   51‐500‐9216 Postage 8,160               Customer‐                       ‐                       ‐                      8,160              Customer‐                       ‐                       ‐                      6,601               ‐                       ‐                       ‐                      1,309               ‐                       ‐                       ‐                      250                 51‐500‐9211 Cell Phone 1,020               Treat/Distr/Per 78                   170                 734                 37                   Treat/Distr/Per 42                   91                   392                 20                   26                   56                   241                 12                   11                   24                   101                 5                     51‐500‐9400 Insurance 44,880             Treat/Distr/Per 3,441              7,501              32,299           1,640              Treat/Distr/Per 1,836              4,003              17,238           875                 1,129              2,462              10,600           538                 475                 1,036              4,461              226                 51‐452‐9214 Travel, Meals Training 3,060               Treat/Distr/Per 235                 511                 2,202              112                 Treat/Distr/Per 125                 273                 1,175              60                   77                   168                 723                 37                   32                   71                   304                 15                   51‐453‐9214 Travel, Meals Training 2,550               Treat/Distr/Per 195                 426                 1,835              93                   Treat/Distr/Per 104                 227                 979                 50                   64                   140                 602                 31                   27                   59                   253                 13                   51‐500‐9600 Provision for Bad Debts 1,020               Customer‐                       ‐                       ‐                      1,020              Customer‐                       ‐                       ‐                      825                  ‐                       ‐                       ‐                      164                  ‐                       ‐                       ‐                      31                   Loss on disposal of fixed assets‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Capital equipment‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       Debt Service Payment‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      51‐500‐9590 Sales Tax Expense 510                  Treat/Distr/Per 39                   85                   367                 19                   Treat/Distr/Per 21                   45                   196                 10                   13                   28                   120                 6                     5                     12                   51                   3                     51‐452‐9200 Printing & Binding 1,020               Customer‐                       ‐                       ‐                      1,020              Customer‐                       ‐                       ‐                      825                  ‐                       ‐                       ‐                      164                  ‐                       ‐                       ‐                      31                   51‐453‐9200 Printing & Binding 3,060               Customer‐                       ‐                       ‐                      3,060              Customer‐                       ‐                       ‐                      2,475               ‐                       ‐                       ‐                      491                  ‐                       ‐                       ‐                      94                   Total 76,602$           4,856$           10,586$         45,585$         15,575$         2,592$           5,650$           24,328$         11,961$         1,594$           3,474$           14,961$         2,887$           671$               1,462$           6,296$           726$               Outside Services51‐452‐2840 Security Cameras 2,550$             Treat/Distr/Per/AG 193$               421$               1,815$           121$               Treat/Distr/Per/AG 104$               226$               974$               65$                 63$                 138$               592$               39$                 26$                 58$                 248$               17$                 Garbage Collection 6,000$             Treat/Distr/Per/AG 455$               992$               4,270$           284$               Treat/Distr/Per/AG 244$               532$               2,292$           153$               148$               324$               1,393$           93$                 62$                 136$               584$               39$                 ADEQ Water Permits 10,000$           Treat/Distr/Per/AG 758$               1,653$           7,116$           474$               Treat/Distr/Per/AG 407$               887$               3,820$           254$               247$               539$               2,322$           155$               104$               226$               974$               65$                 Water Line Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Water Meter Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Fire Hydrant Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Outside Services‐ Legal 7,650               Treat/Distr/Per/AG 580                 1,264              5,444              362                 Treat/Distr/Per/AG 311                 679                 2,922              194                 189                 413                 1,776              118                 79                   173                 745                 50                   Outside Services‐Audit 2,550               Treat/Distr/Per/AG 193                 421                 1,815              121                 Treat/Distr/Per/AG 104                 226                 974                 65                   63                   138                 592                 39                   26                   58                   248                 17                   51‐453‐9340 Contract Services 5,100               Treat/Distr/Per/AG 387                 843                 3,629              242                 Treat/Distr/Per/AG 208                 452                 1,948              130                 126                 275                 1,184              79                   53                   115                 497                 33                   Total 33,850$           2,566$           5,594$           24,087$         1,603$           1,377$           3,003$           12,930$         861$               837$               1,825$           7,860$           523$               351$               766$               3,297$           219$               Misc. Expenses51‐453‐9520 Interest Expense‐$                       ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Total‐$                       ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Capital Replacements/AdditionsWater Line Replacement‐$                      Treat/Distr/Per/AG‐$                     ‐$                     ‐$                     ‐$                    Treat/Distr/Per/AG‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Water Meter Replacement 12,240             Treat/Distr/Per/AG 928                 2,023              8,710              580                 Treat/Distr/Per/AG 498                 1,086              4,675              311                 303                 660                 2,842              189                 127                 277                 1,192              79                   Fire Hydrants‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Building/Capital Improvements 20,400             Treat/Distr/Per/AG 1,546              3,371              14,516           966                 Treat/Distr/Per/AG 830                 1,810              7,792              519                 505                 1,100              4,737              315                 212                 462                 1,987              132                 Capital Equipment‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Other 127,000           Treat/Distr/Per/AG 9,627              20,987           90,371           6,015              Treat/Distr/Per/AG 5,167              11,266           48,510           3,229              3,141              6,848              29,490           1,963              1,318              2,873              12,372           823                 Water Tank 466,667           Treat/Distr/Per/AG 35,374           77,118           332,073         22,103           Treat/Distr/Per/AG 18,988           41,396           178,251         11,864           11,543           25,165           108,361         7,212              4,843              10,557           45,460           3,026              Total 626,307$        47,474$         103,499$       445,670$       29,664$         25,484$         55,557$         239,228$       15,923$         15,492$         33,774$         145,430$       9,680$           6,499$           14,169$         61,012$         4,061$           Total Water Budget1,848,954$     139,666$      305,106$      1,316,680$  87,502$        79,434$         176,957$       674,202$      61,635$        45,211$        94,523$        444,083$      19,613$        15,021$        33,626$        198,394$      6,254$           Less: Water Revenue66,837             Treat/Distr/Per/AG 5,066              11,045           47,560           3,166              Other Revenues 4,228              9,217              39,688           2,642              839                 1,828              7,872              524                  ‐                       ‐                       ‐                       ‐                      Revenue Requirement1,782,117$     134,600$      294,061$      1,269,120$  84,337$        75,206$         167,740$       634,514$      58,993$        44,373$        92,694$        436,212$      19,090$        15,021$        33,626$        198,394$      6,254$           Rate Class AllocationsFunctionalizationClass AllocationResidential Commercial Irrigation Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyFY 2018 Water Budget ProjectionCategory Account Description Budget FunctionalizationMax Hour Max Day Base Cust Max Hour Max Day Base Cust Max Hour Max Day Base Cust Max Hour Max Day Base CustWater Treatment Plant: Cost of Sales & Service51‐452‐2101 Operating Supplies 5,202$             Max Day‐$                    2,464$           2,738$            ‐$                    Max Day‐$                    1,734$           1,926$            ‐$                     ‐$                    592$               658$                ‐$                     ‐$                    138$               154$                ‐$                    51‐452‐2102 Uniforms 1,248               Max Day‐                      591                 657                  ‐                      Max Day‐                      416                 462                  ‐                       ‐                      142                 158                  ‐                       ‐                      33                   37                    ‐                      51‐452‐2103 Safety Supplies 3,121               Max Day‐                      1,478              1,643               ‐                      Max Day‐                      1,040              1,156               ‐                       ‐                      355                 395                  ‐                       ‐                      83                   92                    ‐                      51‐452‐2104 Clothing Allowance 1,248               Max Day‐                      591                 657                  ‐                      Max Day‐                      416                 462                  ‐                       ‐                      142                 158                  ‐                       ‐                      33                   37                    ‐                      51‐452‐2115 Equipment Repair & Maintenance 26,010             Max Day‐                      12,321           13,689            ‐                      Max Day‐                      8,668              9,631               ‐                       ‐                      2,961              3,290               ‐                       ‐                      691                 768                  ‐                      51‐452‐9210 Utilities 84,872             Max Day‐                      40,203           44,669            ‐                      Max Day‐                      28,284           31,427            ‐                       ‐                      9,663              10,737            ‐                       ‐                      2,256              2,506               ‐                      51‐452‐2811 Water Sample Testing 6,242               Max Day‐                      2,957              3,285               ‐                      Max Day‐                      2,080              2,311               ‐                       ‐                      711                 790                  ‐                       ‐                      166                 184                  ‐                      51‐452‐2860 Raw water 324,635           Base‐                       ‐                      324,635          ‐                      Base‐                       ‐                      138,068          ‐                       ‐                       ‐                      121,623          ‐                       ‐                       ‐                      64,945            ‐                      51‐452‐2123 Polymer 33,949             Base‐                       ‐                      33,949            ‐                      Base‐                       ‐                      14,439            ‐                       ‐                       ‐                      12,719            ‐                       ‐                       ‐                      6,792               ‐                      51‐452‐2124 Chlorine 7,426               Base‐                       ‐                      7,426               ‐                      Base‐                       ‐                      3,158               ‐                       ‐                       ‐                      2,782               ‐                       ‐                       ‐                      1,486               ‐                      51‐452‐5813 WTP Vehicle Maintenance 2,081               Max Day‐                      986                 1,095               ‐                      Max Day‐                      694                 771                  ‐                       ‐                      237                 263                  ‐                       ‐                      55                   61                    ‐                      Total 496,034$         ‐$                    61,590$         434,444$        ‐$                     ‐$                    43,331$         203,810$        ‐$                     ‐$                    14,804$         153,572$        ‐$                     ‐$                    3,456$           77,061$          ‐$                    Water Distribution: Cost of Sales & Service51‐453‐2101 Operating Supplies 20,808$           Max Hour 6,688$           6,688$           7,431$            ‐$                    Max Hour 4,001$           4,001$           4,445$            ‐$                    2,142$           2,142$           2,380$            ‐$                    545$               545$               606$                ‐$                    51‐453‐2102 Uniforms 1,248               Max Hour 401                 401                 446                  ‐                      Max Hour 240                 240                 267                  ‐                      128                 128                 143                  ‐                      33                   33                   36                    ‐                      51‐453‐2103 Safety Supplies 2,081               Max Hour 669                 669                 743                  ‐                      Max Hour 400                 400                 445                  ‐                      214                 214                 238                  ‐                      55                   55                   61                    ‐                      51‐453‐2104 Clothing Allowance 1,248               Max Hour 401                 401                 446                  ‐                      Max Hour 240                 240                 267                  ‐                      128                 128                 143                  ‐                      33                   33                   36                    ‐                      51‐453‐2113 Pipe & Fittings 15,606             Max Hour 5,016              5,016              5,574               ‐                      Max Hour 3,001              3,001              3,334               ‐                      1,607              1,607              1,785               ‐                      409                 409                 454                  ‐                      51‐453‐2115 Equipment Repair & Maintenance 10,404             Max Hour 3,344              3,344              3,716               ‐                      Max Hour 2,000              2,000              2,223               ‐                      1,071              1,071              1,190               ‐                      273                 273                 303                  ‐                      51‐453‐5813 Water Distribn Vehicle Maintenance 6,242               Max Hour 2,006              2,006              2,229               ‐                      Max Hour 1,200              1,200              1,334               ‐                      643                 643                 714                  ‐                      164                 164                 182                  ‐                      51‐453‐5814 Fuel 8,323               Max Hour 2,675              2,675              2,973               ‐                      Max Hour 1,600              1,600              1,778               ‐                      857                 857                 952                  ‐                      218                 218                 242                  ‐                      Total 65,960$           21,201$         21,201$         23,557$          ‐$                    12,682$         12,682$         14,092$          ‐$                    6,790$           6,790$           7,545$            ‐$                    1,729$           1,729$           1,921$            ‐$                    Personnel Services51‐452‐8200 Water Treatment Plant Salaries 138,005$        Treatment‐$                    17,222$         120,783$        ‐$                    Treatment‐$                    8,587$           60,223$          ‐$                     ‐$                    5,843$           40,978$          ‐$                     ‐$                    2,792$           19,583$          ‐$                    51‐453‐8200 Water Distribution‐Salaries 176,743           Distribution 56,810           56,810           63,123            ‐                      Distribution 33,983           33,983           37,759            ‐                      18,195           18,195           20,217            ‐                      4,632              4,632              5,147               ‐                      51‐453‐8200 Water Distribution‐Salaries (Cust.) 6,791               Customer‐                       ‐                       ‐                      6,791              Customer‐                       ‐                       ‐                      5,493               ‐                       ‐                       ‐                      1,090               ‐                       ‐                       ‐                      208                 51‐500‐8200 Admin/Engineering ‐ Salaries 45,050             Treat/Distr 1,726              6,678              36,646            ‐                      Treat/Distr 881                 3,409              18,707            ‐                      582                 2,250              12,350            ‐                      263                 1,019              5,589               ‐                      51‐500‐8200 Admin/Engineering ‐ Salaries (Cust.) 19,418             Customer‐                       ‐                       ‐                      19,418           Customer‐                       ‐                       ‐                      15,707            ‐                       ‐                       ‐                      3,115               ‐                       ‐                       ‐                      596                 51‐500‐8250 Pension Expense 43,163             Treat/Distr 1,654              6,398              35,111            ‐                      Treat/Distr 844                 3,266              17,923            ‐                      557                 2,156              11,832            ‐                      252                 976                 5,355               ‐                      51‐500‐8250 Pension Expense (Cust.) 3,754               Customer‐                       ‐                       ‐                      3,754              Customer‐                       ‐                       ‐                      3,037               ‐                       ‐                       ‐                      602                  ‐                       ‐                       ‐                      115                 51‐500‐8230 Workmen's Comp 14,358             Treat/Distr 550                 2,128              11,679            ‐                      Treat/Distr 281                 1,086              5,962               ‐                      185                 717                 3,936               ‐                      84                   325                 1,781               ‐                      51‐500‐8230 Workmen's Comp (Cust.) 1,248               Customer‐                       ‐                       ‐                      1,248              Customer‐                       ‐                       ‐                      1,009               ‐                       ‐                       ‐                      200                  ‐                       ‐                       ‐                      38                   51‐500‐8240 Health Insurance 93,316             Treat/Distr 3,576              13,833           75,907            ‐                      Treat/Distr 1,825              7,061              38,749            ‐                      1,205              4,662              25,581            ‐                      545                 2,110              11,578            ‐                      51‐500‐8240 Health Insurance (Cust.) 8,114               Customer‐                       ‐                       ‐                      8,114              Customer‐                       ‐                       ‐                      6,563               ‐                       ‐                       ‐                      1,302               ‐                       ‐                       ‐                      249                 51‐500‐8220 FICA Expense 27,174             Treat/Distr 1,041              4,028              22,105            ‐                      Treat/Distr 532                 2,056              11,284            ‐                      351                 1,357              7,449               ‐                      159                 614                 3,371               ‐                      51‐500‐8220 FICA Expense (Cust.) 2,363               Customer‐                       ‐                       ‐                      2,363              Customer‐                       ‐                       ‐                      1,911               ‐                       ‐                       ‐                      379                  ‐                       ‐                       ‐                      72                   51‐500‐8260 State Unemployment Insurance 1,436               Treat/Distr 55                   213                 1,168               ‐                      Treat/Distr 28                   109                 596                  ‐                      19                   72                   394                  ‐                      8                     32                   178                  ‐                      51‐500‐8260 State Unemployment Insurance (Cust.) 124                  Customer‐                       ‐                       ‐                      124                 Customer‐                       ‐                       ‐                      100                  ‐                       ‐                       ‐                      20                    ‐                       ‐                       ‐                      4                     Total 581,057$        65,413$         107,310$       366,522$       41,812$         38,375$         59,558$         191,203$       33,821$         21,094$         35,253$         122,736$       6,708$           5,944$           12,500$         52,582$         1,283$           Administrative & General Expenses51‐452‐9215 Publications, Subscriptions & Membersh624$                Treat/Distr/Per 48$                 104$               449$               23$                 Treat/Distr/Per 26$                 56$                 240$               12$                 16$                 34$                 147$               7$                   7$                   14$                 62$                 3$                   51‐453‐9215 Publications, Subscriptions & Membersh10,924             Treat/Distr/Per 837                 1,826              7,862              399                 Treat/Distr/Per 447                 974                 4,196              213                 275                 599                 2,580              131                 116                 252                 1,086              55                   51‐500‐9216 Postage 8,323               Customer‐                       ‐                       ‐                      8,323              Customer‐                       ‐                       ‐                      6,732               ‐                       ‐                       ‐                      1,335               ‐                       ‐                       ‐                      255                 51‐500‐9211 Cell Phone 1,040               Treat/Distr/Per 80                   174                 748                 38                   Treat/Distr/Per 43                   93                   399                 20                   26                   57                   246                 12                   11                   24                   103                 5                     51‐500‐9400 Insurance 45,778             Treat/Distr/Per 3,509              7,651              32,945           1,673              Treat/Distr/Per 1,873              4,083              17,582           893                 1,152              2,511              10,813           549                 485                 1,057              4,550              231                 51‐452‐9214 Travel, Meals Training 3,121               Treat/Distr/Per 239                 522                 2,246              114                 Treat/Distr/Per 128                 278                 1,199              61                   79                   171                 737                 37                   33                   72                   310                 16                   51‐453‐9214 Travel, Meals Training 2,601               Treat/Distr/Per 199                 435                 1,872              95                   Treat/Distr/Per 106                 232                 999                 51                   65                   143                 614                 31                   28                   60                   259                 13                   51‐500‐9600 Provision for Bad Debts 1,040               Customer‐                       ‐                       ‐                      1,040              Customer‐                       ‐                       ‐                      841                  ‐                       ‐                       ‐                      167                  ‐                       ‐                       ‐                      32                   Loss on disposal of fixed assets‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Capital equipment‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       Debt Service Payment‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      51‐500‐9590 Sales Tax Expense 520                  Treat/Distr/Per 40                   87                   374                 19                   Treat/Distr/Per 21                   46                   200                 10                   13                   29                   123                 6                     6                     12                   52                   3                     51‐452‐9200 Printing & Binding 1,040               Customer‐                       ‐                       ‐                      1,040              Customer‐                       ‐                       ‐                      841                  ‐                       ‐                       ‐                      167                  ‐                       ‐                       ‐                      32                   51‐453‐9200 Printing & Binding 3,121               Customer‐                       ‐                       ‐                      3,121              Customer‐                       ‐                       ‐                      2,525               ‐                       ‐                       ‐                      501                  ‐                       ‐                       ‐                      96                   Total 78,132$           4,953$           10,798$         46,496$         15,885$         2,643$           5,763$           24,815$         12,199$         1,626$           3,544$           15,260$         2,945$           684$               1,491$           6,421$           741$               Outside Services51‐452‐2840 Security Cameras 2,601$             Treat/Distr/Per/AG 197$               430$               1,851$           123$               Treat/Distr/Per/AG 106$               231$               993$               66$                 64$                 140$               604$               40$                 27$                 59$                 253$               17$                 Garbage Collection 6,000$             Treat/Distr/Per/AG 455$               992$               4,270$           284$               Treat/Distr/Per/AG 244$               532$               2,292$           153$               148$               324$               1,393$           93$                 62$                 136$               584$               39$                 ADEQ Water Permits 10,000$           Treat/Distr/Per/AG 758$               1,653$           7,116$           474$               Treat/Distr/Per/AG 407$               887$               3,820$           254$               247$               539$               2,322$           155$               104$               226$               974$               65$                 Water Line Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Water Meter Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Fire Hydrant Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Outside Services‐ Legal 7,803               Treat/Distr/Per/AG 591                 1,289              5,552              370                 Treat/Distr/Per/AG 317                 692                 2,980              198                 193                 421                 1,812              121                 81                   177                 760                 51                   Outside Services‐Audit 2,601               Treat/Distr/Per/AG 197                 430                 1,851              123                 Treat/Distr/Per/AG 106                 231                 993                 66                   64                   140                 604                 40                   27                   59                   253                 17                   51‐453‐9340 Contract Services 5,202               Treat/Distr/Per/AG 394                 860                 3,702              246                 Treat/Distr/Per/AG 212                 461                 1,987              132                 129                 281                 1,208              80                   54                   118                 507                 34                   Total 34,207$           2,593$           5,653$           24,341$         1,620$           1,392$           3,034$           13,066$         870$               846$               1,845$           7,943$           529$               355$               774$               3,332$           222$               Misc. Expenses51‐453‐9520 Interest Expense‐$                       ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Total‐$                       ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Capital Replacements/AdditionsWater Line Replacement‐$                      Treat/Distr/Per/AG‐$                     ‐$                     ‐$                     ‐$                    Treat/Distr/Per/AG‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Water Meter Replacement 12,485             Treat/Distr/Per/AG 946                 2,063              8,884              591                 Treat/Distr/Per/AG 508                 1,107              4,769              317                 309                 673                 2,899              193                 130                 282                 1,216              81                   Fire Hydrants‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Building/Capital Improvements 20,808             Treat/Distr/Per/AG 1,577              3,439              14,807           986                 Treat/Distr/Per/AG 847                 1,846              7,948              529                 515                 1,122              4,832              322                 216                 471                 2,027              135                 Capital Equipment‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Other 129,540           Treat/Distr/Per/AG 9,819              21,407           92,179           6,135              Treat/Distr/Per/AG 5,271              11,491           49,480           3,293              3,204              6,985              30,079           2,002              1,344              2,931              12,619           840                 Water Tank 466,667           Treat/Distr/Per/AG 35,374           77,118           332,073         22,103           Treat/Distr/Per/AG 18,988           41,396           178,251         11,864           11,543           25,165           108,361         7,212              4,843              10,557           45,460           3,026              Total 629,500$        47,716$         104,027$       447,942$       29,815$         25,613$         55,840$         240,448$       16,004$         15,571$         33,946$         146,171$       9,729$           6,532$           14,241$         61,323$         4,082$           Total Water Budget1,884,890$     141,877$      310,580$      1,343,302$  89,132$        80,706$         180,209$       687,434$      62,894$        45,927$        96,181$        453,227$      19,911$        15,244$        34,190$        202,641$      6,327$           Less: Water Revenue68,842             Treat/Distr/Per/AG 5,218              11,376           48,987           3,261              Other Revenues 4,355              9,493              40,879           2,721              864                 1,883              8,108              540                  ‐                       ‐                       ‐                       ‐                      Revenue Requirement1,816,048$     136,658$      299,204$      1,294,315$  85,871$        76,351$         170,715$       646,555$      60,173$        45,063$        94,298$        445,119$      19,371$        15,244$        34,190$        202,641$      6,327$           Rate Class AllocationsFunctionalizationClass AllocationResidential Commercial Irrigation Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyFY 2019 Water Budget ProjectionCategory Account Description Budget FunctionalizationMax Hour Max Day Base Cust Max Hour Max Day Base Cust Max Hour Max Day Base Cust Max Hour Max Day Base CustWater Treatment Plant: Cost of Sales & Service51‐452‐2101 Operating Supplies 5,306$             Max Day‐$                    2,513$           2,793$            ‐$                    Max Day‐$                    1,768$           1,965$            ‐$                     ‐$                    604$               671$                ‐$                     ‐$                    141$               157$                ‐$                    51‐452‐2102 Uniforms 1,273               Max Day‐                      603                 670                  ‐                      Max Day‐                      424                 471                  ‐                       ‐                      145                 161                  ‐                       ‐                      34                   38                    ‐                      51‐452‐2103 Safety Supplies 3,183               Max Day‐                      1,508              1,675               ‐                      Max Day‐                      1,061              1,179               ‐                       ‐                      362                 403                  ‐                       ‐                      85                   94                    ‐                      51‐452‐2104 Clothing Allowance 1,273               Max Day‐                      603                 670                  ‐                      Max Day‐                      424                 471                  ‐                       ‐                      145                 161                  ‐                       ‐                      34                   38                    ‐                      51‐452‐2115 Equipment Repair & Maintenance 26,530             Max Day‐                      12,567           13,963            ‐                      Max Day‐                      8,841              9,824               ‐                       ‐                      3,021              3,356               ‐                       ‐                      705                 783                  ‐                      51‐452‐9210 Utilities 87,418             Max Day‐                      41,409           46,009            ‐                      Max Day‐                      29,132           32,369            ‐                       ‐                      9,953              11,059            ‐                       ‐                      2,323              2,581               ‐                      51‐452‐2811 Water Sample Testing 6,367               Max Day‐                      3,016              3,351               ‐                      Max Day‐                      2,122              2,358               ‐                       ‐                      725                 805                  ‐                       ‐                      169                 188                  ‐                      51‐452‐2860 Raw water 334,374           Base‐                       ‐                      334,374          ‐                      Base‐                       ‐                      142,210          ‐                       ‐                       ‐                      125,271          ‐                       ‐                       ‐                      66,893            ‐                      51‐452‐2123 Polymer 34,967             Base‐                       ‐                      34,967            ‐                      Base‐                       ‐                      14,872            ‐                       ‐                       ‐                      13,100            ‐                       ‐                       ‐                      6,995               ‐                      51‐452‐2124 Chlorine 7,649               Base‐                       ‐                      7,649               ‐                      Base‐                       ‐                      3,253               ‐                       ‐                       ‐                      2,866               ‐                       ‐                       ‐                      1,530               ‐                      51‐452‐5813 WTP Vehicle Maintenance 2,123               Max Day‐                      1,006              1,117               ‐                      Max Day‐                      707                 786                  ‐                       ‐                      242                 269                  ‐                       ‐                      56                   63                    ‐                      Total 510,463$         ‐$                    63,224$         447,239$        ‐$                     ‐$                    44,481$         209,757$        ‐$                     ‐$                    15,196$         158,122$        ‐$                     ‐$                    3,547$           79,360$          ‐$                    Water Distribution: Cost of Sales & Service51‐453‐2101 Operating Supplies 21,224$           Max Hour 6,822$           6,822$           7,580$            ‐$                    Max Hour 4,081$           4,081$           4,534$            ‐$                    2,185$           2,185$           2,428$            ‐$                    556$               556$               618$                ‐$                    51‐453‐2102 Uniforms 1,273               Max Hour 409                 409                 455                  ‐                      Max Hour 245                 245                 272                  ‐                      131                 131                 146                  ‐                      33                   33                   37                    ‐                      51‐453‐2103 Safety Supplies 2,123               Max Hour 682                 682                 758                  ‐                      Max Hour 408                 408                 454                  ‐                      219                 219                 243                  ‐                      56                   56                   62                    ‐                      51‐453‐2104 Clothing Allowance 1,273               Max Hour 409                 409                 455                  ‐                      Max Hour 245                 245                 272                  ‐                      131                 131                 146                  ‐                      33                   33                   37                    ‐                      51‐453‐2113 Pipe & Fittings 15,918             Max Hour 5,117              5,117              5,685               ‐                      Max Hour 3,061              3,061              3,401               ‐                      1,639              1,639              1,821               ‐                      417                 417                 464                  ‐                      51‐453‐2115 Equipment Repair & Maintenance 10,612             Max Hour 3,411              3,411              3,790               ‐                      Max Hour 2,040              2,040              2,267               ‐                      1,092              1,092              1,214               ‐                      278                 278                 309                  ‐                      51‐453‐5813 Water Distribn Vehicle Maintenance 6,367               Max Hour 2,047              2,047              2,274               ‐                      Max Hour 1,224              1,224              1,360               ‐                      655                 655                 728                  ‐                      167                 167                 185                  ‐                      51‐453‐5814 Fuel 8,489               Max Hour 2,729              2,729              3,032               ‐                      Max Hour 1,632              1,632              1,814               ‐                      874                 874                 971                  ‐                      222                 222                 247                  ‐                      Total 67,279$           21,625$         21,625$         24,028$          ‐$                    12,936$         12,936$         14,373$          ‐$                    6,926$           6,926$           7,696$            ‐$                    1,763$           1,763$           1,959$            ‐$                    Personnel Services51‐452‐8200 Water Treatment Plant Salaries 140,765$        Treatment‐$                    17,566$         123,199$        ‐$                    Treatment‐$                    8,759$           61,427$          ‐$                     ‐$                    5,960$           41,797$          ‐$                     ‐$                    2,848$           19,974$          ‐$                    51‐453‐8200 Water Distribution‐Salaries 180,278           Distribution 57,947           57,947           64,385            ‐                      Distribution 34,663           34,663           38,514            ‐                      18,559           18,559           20,621            ‐                      4,725              4,725              5,250               ‐                      51‐453‐8200 Water Distribution‐Salaries (Cust.) 6,927               Customer‐                       ‐                       ‐                      6,927              Customer‐                       ‐                       ‐                      5,603               ‐                       ‐                       ‐                      1,111               ‐                       ‐                       ‐                      212                 51‐500‐8200 Admin/Engineering ‐ Salaries 45,951             Treat/Distr 1,761              6,812              37,379            ‐                      Treat/Distr 899                 3,477              19,081            ‐                      593                 2,296              12,597            ‐                      269                 1,039              5,701               ‐                      51‐500‐8200 Admin/Engineering ‐ Salaries (Cust.) 19,806             Customer‐                       ‐                       ‐                      19,806           Customer‐                       ‐                       ‐                      16,021            ‐                       ‐                       ‐                      3,178               ‐                       ‐                       ‐                      608                 51‐500‐8250 Pension Expense 45,321             Treat/Distr 1,737              6,718              36,866            ‐                      Treat/Distr 887                 3,429              18,819            ‐                      585                 2,264              12,424            ‐                      265                 1,025              5,623               ‐                      51‐500‐8250 Pension Expense (Cust.) 3,942               Customer‐                       ‐                       ‐                      3,942              Customer‐                       ‐                       ‐                      3,189               ‐                       ‐                       ‐                      632                  ‐                       ‐                       ‐                      121                 51‐500‐8230 Workmen's Comp 14,645             Treat/Distr 561                 2,171              11,913            ‐                      Treat/Distr 286                 1,108              6,081               ‐                      189                 732                 4,015               ‐                      86                   331                 1,817               ‐                      51‐500‐8230 Workmen's Comp (Cust.) 1,273               Customer‐                       ‐                       ‐                      1,273              Customer‐                       ‐                       ‐                      1,030               ‐                       ‐                       ‐                      204                  ‐                       ‐                       ‐                      39                   51‐500‐8240 Health Insurance 97,982             Treat/Distr 3,755              14,524           79,703            ‐                      Treat/Distr 1,917              7,414              40,686            ‐                      1,265              4,895              26,860            ‐                      573                 2,215              12,156            ‐                      51‐500‐8240 Health Insurance (Cust.) 8,520               Customer‐                       ‐                       ‐                      8,520              Customer‐                       ‐                       ‐                      6,892               ‐                       ‐                       ‐                      1,367               ‐                       ‐                       ‐                      261                 51‐500‐8220 FICA Expense 27,717             Treat/Distr 1,062              4,109              22,546            ‐                      Treat/Distr 542                 2,097              11,509            ‐                      358                 1,385              7,598               ‐                      162                 627                 3,439               ‐                      51‐500‐8220 FICA Expense (Cust.) 2,410               Customer‐                       ‐                       ‐                      2,410              Customer‐                       ‐                       ‐                      1,949               ‐                       ‐                       ‐                      387                  ‐                       ‐                       ‐                      74                   51‐500‐8260 State Unemployment Insurance 1,465               Treat/Distr 56                   217                 1,192               ‐                      Treat/Distr 29                   111                 608                  ‐                      19                   73                   402                  ‐                      9                     33                   182                  ‐                      51‐500‐8260 State Unemployment Insurance (Cust.) 126                  Customer‐                       ‐                       ‐                      126                 Customer‐                       ‐                       ‐                      102                  ‐                       ‐                       ‐                      20                    ‐                       ‐                       ‐                      4                     Total 597,128$        66,878$         110,064$       377,182$       43,004$         39,222$         61,059$         196,727$       34,785$         21,569$         36,162$         126,313$       6,899$           6,087$           12,842$         54,142$         1,319$           Administrative & General Expenses51‐452‐9215 Publications, Subscriptions & Membersh636$                Treat/Distr/Per 49$                 106$               458$               23$                 Treat/Distr/Per 26$                 57$                 244$               12$                 16$                 35$                 150$               8$                   7$                   15$                 63$                 3$                   51‐453‐9215 Publications, Subscriptions & Membersh11,142             Treat/Distr/Per 854                 1,862              8,019              407                 Treat/Distr/Per 456                 994                 4,279              217                 280                 611                 2,632              134                 118                 257                 1,107              56                   51‐500‐9216 Postage 8,489               Customer‐                       ‐                       ‐                      8,489              Customer‐                       ‐                       ‐                      6,867               ‐                       ‐                       ‐                      1,362               ‐                       ‐                       ‐                      260                 51‐500‐9211 Cell Phone 1,061               Treat/Distr/Per 81                   177                 764                 39                   Treat/Distr/Per 43                   95                   408                 21                   27                   58                   251                 13                   11                   24                   105                 5                     51‐500‐9400 Insurance 46,694             Treat/Distr/Per 3,580              7,804              33,604           1,706              Treat/Distr/Per 1,910              4,165              17,934           911                 1,175              2,561              11,029           560                 494                 1,078              4,641              236                 51‐452‐9214 Travel, Meals Training 3,183               Treat/Distr/Per 244                 532                 2,291              116                 Treat/Distr/Per 130                 284                 1,223              62                   80                   175                 752                 38                   34                   73                   316                 16                   51‐453‐9214 Travel, Meals Training 2,653               Treat/Distr/Per 203                 443                 1,909              97                   Treat/Distr/Per 109                 237                 1,019              52                   67                   146                 627                 32                   28                   61                   264                 13                   51‐500‐9600 Provision for Bad Debts 1,061               Customer‐                       ‐                       ‐                      1,061              Customer‐                       ‐                       ‐                      858                  ‐                       ‐                       ‐                      170                  ‐                       ‐                       ‐                      33                   Loss on disposal of fixed assets‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Capital equipment‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       Debt Service Payment‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      51‐500‐9590 Sales Tax Expense 530                  Treat/Distr/Per 41                   89                   381                 19                   Treat/Distr/Per 22                   47                   204                 10                   13                   29                   125                 6                     6                     12                   53                   3                     51‐452‐9200 Printing & Binding 1,061               Customer‐                       ‐                       ‐                      1,061              Customer‐                       ‐                       ‐                      858                  ‐                       ‐                       ‐                      170                  ‐                       ‐                       ‐                      33                   51‐453‐9200 Printing & Binding 3,183               Customer‐                       ‐                       ‐                      3,183              Customer‐                       ‐                       ‐                      2,575               ‐                       ‐                       ‐                      511                  ‐                       ‐                       ‐                      98                   Total 79,693$           5,052$           11,014$         47,425$         16,202$         2,696$           5,878$           25,311$         12,443$         1,658$           3,615$           15,565$         3,003$           698$               1,521$           6,550$           756$               Outside Services51‐452‐2840 Security Cameras 2,653$             Treat/Distr/Per/AG 201$               438$               1,888$           126$               Treat/Distr/Per/AG 108$               235$               1,013$           67$                 66$                 143$               616$               41$                 28$                 60$                 258$               17$                 Garbage Collection 6,000$             Treat/Distr/Per/AG 455$               992$               4,270$           284$               Treat/Distr/Per/AG 244$               532$               2,292$           153$               148$               324$               1,393$           93$                 62$                 136$               584$               39$                 ADEQ Water Permits 10,000$           Treat/Distr/Per/AG 758$               1,653$           7,116$           474$               Treat/Distr/Per/AG 407$               887$               3,820$           254$               247$               539$               2,322$           155$               104$               226$               974$               65$                 Water Line Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Water Meter Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Fire Hydrant Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Outside Services‐ Legal 7,959               Treat/Distr/Per/AG 603                 1,315              5,663              377                 Treat/Distr/Per/AG 324                 706                 3,040              202                 197                 429                 1,848              123                 83                   180                 775                 52                   Outside Services‐Audit 2,653               Treat/Distr/Per/AG 201                 438                 1,888              126                 Treat/Distr/Per/AG 108                 235                 1,013              67                   66                   143                 616                 41                   28                   60                   258                 17                   51‐453‐9340 Contract Services 5,306               Treat/Distr/Per/AG 402                 877                 3,776              251                 Treat/Distr/Per/AG 216                 471                 2,027              135                 131                 286                 1,232              82                   55                   120                 517                 34                   Total 34,571$           2,621$           5,713$           24,600$         1,637$           1,407$           3,067$           13,205$         879$               855$               1,864$           8,027$           534$               359$               782$               3,368$           224$               Misc. Expenses51‐453‐9520 Interest Expense‐$                       ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Total‐$                       ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Capital Replacements/AdditionsWater Line Replacement‐$                      Treat/Distr/Per/AG‐$                     ‐$                     ‐$                     ‐$                    Treat/Distr/Per/AG‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Water Meter Replacement 12,735             Treat/Distr/Per/AG 965                 2,105              9,062              603                 Treat/Distr/Per/AG 518                 1,130              4,864              324                 315                 687                 2,957              197                 132                 288                 1,241              83                   Fire Hydrants‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Building/Capital Improvements 21,224             Treat/Distr/Per/AG 1,609              3,507              15,103           1,005              Treat/Distr/Per/AG 864                 1,883              8,107              540                 525                 1,145              4,928              328                 220                 480                 2,068              138                 Capital Equipment‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Other 132,131           Treat/Distr/Per/AG 10,016           21,835           94,022           6,258              Treat/Distr/Per/AG 5,376              11,721           50,470           3,359              3,268              7,125              30,681           2,042              1,371              2,989              12,872           857                 Water Tank 466,667           Treat/Distr/Per/AG 35,374           77,118           332,073         22,103           Treat/Distr/Per/AG 18,988           41,396           178,251         11,864           11,543           25,165           108,361         7,212              4,843              10,557           45,460           3,026              Total 632,757$        47,963$         104,565$       450,259$       29,969$         25,746$         56,129$         241,692$       16,087$         15,651$         34,121$         146,928$       9,779$           6,566$           14,315$         61,640$         4,103$           Total Water Budget1,921,891$     144,139$      316,205$      1,370,734$  90,812$        82,007$         183,549$       701,065$      64,194$        46,659$        97,885$        462,651$      20,217$        15,473$        34,771$        207,018$      6,402$           Less: Water Revenue70,907             Treat/Distr/Per/AG 5,375              11,718           50,456           3,358              Other Revenues 4,485              9,778              42,105           2,802              890                 1,939              8,351              556                  ‐                       ‐                       ‐                       ‐                      Revenue Requirement1,850,984$     138,765$      304,487$      1,320,278$  87,454$        77,522$         173,771$       658,960$      61,392$        45,770$        95,946$        454,300$      19,661$        15,473$        34,771$        207,018$      6,402$           Rate Class AllocationsFunctionalizationClass AllocationResidential Commercial Irrigation Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyFY 2020 Water Budget ProjectionCategory Account Description Budget FunctionalizationMax Hour Max Day Base Cust Max Hour Max Day Base Cust Max Hour Max Day Base Cust Max Hour Max Day Base CustWater Treatment Plant: Cost of Sales & Service51‐452‐2101 Operating Supplies 5,412$             Max Day‐$                    2,564$           2,848$            ‐$                    Max Day‐$                    1,804$           2,004$            ‐$                     ‐$                    616$               685$                ‐$                     ‐$                    144$               160$                ‐$                    51‐452‐2102 Uniforms 1,298               Max Day‐                      615                 683                  ‐                      Max Day‐                      433                 481                  ‐                       ‐                      148                 164                  ‐                       ‐                      34                   38                    ‐                      51‐452‐2103 Safety Supplies 3,247               Max Day‐                      1,538              1,709               ‐                      Max Day‐                      1,082              1,202               ‐                       ‐                      370                 411                  ‐                       ‐                      86                   96                    ‐                      51‐452‐2104 Clothing Allowance 1,298               Max Day‐                      615                 683                  ‐                      Max Day‐                      433                 481                  ‐                       ‐                      148                 164                  ‐                       ‐                      34                   38                    ‐                      51‐452‐2115 Equipment Repair & Maintenance 27,061             Max Day‐                      12,818           14,243            ‐                      Max Day‐                      9,018              10,020            ‐                       ‐                      3,081              3,423               ‐                       ‐                      719                 799                  ‐                      51‐452‐9210 Utilities 90,041             Max Day‐                      42,651           47,390            ‐                      Max Day‐                      30,007           33,341            ‐                       ‐                      10,251           11,390            ‐                       ‐                      2,393              2,659               ‐                      51‐452‐2811 Water Sample Testing 6,494               Max Day‐                      3,076              3,418               ‐                      Max Day‐                      2,164              2,405               ‐                       ‐                      739                 822                  ‐                       ‐                      173                 192                  ‐                      51‐452‐2860 Raw water 344,405           Base‐                       ‐                      344,405          ‐                      Base‐                       ‐                      146,476          ‐                       ‐                       ‐                      129,029          ‐                       ‐                       ‐                      68,900            ‐                      51‐452‐2123 Polymer 36,016             Base‐                       ‐                      36,016            ‐                      Base‐                       ‐                      15,318            ‐                       ‐                       ‐                      13,493            ‐                       ‐                       ‐                      7,205               ‐                      51‐452‐2124 Chlorine 7,878               Base‐                       ‐                      7,878               ‐                      Base‐                       ‐                      3,351               ‐                       ‐                       ‐                      2,951               ‐                       ‐                       ‐                      1,576               ‐                      51‐452‐5813 WTP Vehicle Maintenance 2,165               Max Day‐                      1,026              1,139               ‐                      Max Day‐                      721                 802                  ‐                       ‐                      246                 274                  ‐                       ‐                      58                   64                    ‐                      Total 525,315$         ‐$                    64,902$         460,413$        ‐$                     ‐$                    45,661$         215,879$        ‐$                     ‐$                    15,600$         162,807$        ‐$                     ‐$                    3,641$           81,727$          ‐$                    Water Distribution: Cost of Sales & Service51‐453‐2101 Operating Supplies 21,648$           Max Hour 6,958$           6,958$           7,731$            ‐$                    Max Hour 4,162$           4,162$           4,625$            ‐$                    2,229$           2,229$           2,476$            ‐$                    567$               567$               630$                ‐$                    51‐453‐2102 Uniforms 1,298               Max Hour 417                 417                 464                  ‐                      Max Hour 250                 250                 277                  ‐                      134                 134                 148                  ‐                      34                   34                   38                    ‐                      51‐453‐2103 Safety Supplies 2,165               Max Hour 696                 696                 773                  ‐                      Max Hour 416                 416                 463                  ‐                      223                 223                 248                  ‐                      57                   57                   63                    ‐                      51‐453‐2104 Clothing Allowance 1,298               Max Hour 417                 417                 464                  ‐                      Max Hour 250                 250                 277                  ‐                      134                 134                 148                  ‐                      34                   34                   38                    ‐                      51‐453‐2113 Pipe & Fittings 16,236             Max Hour 5,219              5,219              5,799               ‐                      Max Hour 3,122              3,122              3,469               ‐                      1,671              1,671              1,857               ‐                      426                 426                 473                  ‐                      51‐453‐2115 Equipment Repair & Maintenance 10,824             Max Hour 3,479              3,479              3,866               ‐                      Max Hour 2,081              2,081              2,312               ‐                      1,114              1,114              1,238               ‐                      284                 284                 315                  ‐                      51‐453‐5813 Water Distribn Vehicle Maintenance 6,494               Max Hour 2,087              2,087              2,319               ‐                      Max Hour 1,249              1,249              1,387               ‐                      669                 669                 743                  ‐                      170                 170                 189                  ‐                      51‐453‐5814 Fuel 8,659               Max Hour 2,783              2,783              3,093               ‐                      Max Hour 1,665              1,665              1,850               ‐                      891                 891                 990                  ‐                      227                 227                 252                  ‐                      Total 68,622$           22,057$         22,057$         24,508$          ‐$                    13,194$         13,194$         14,660$          ‐$                    7,064$           7,064$           7,849$            ‐$                    1,798$           1,798$           1,998$            ‐$                    Personnel Services51‐452‐8200 Water Treatment Plant Salaries 143,580$        Treatment‐$                    17,918$         125,662$        ‐$                    Treatment‐$                    8,934$           62,656$          ‐$                     ‐$                    6,079$           42,633$          ‐$                     ‐$                    2,905$           20,374$          ‐$                    51‐453‐8200 Water Distribution‐Salaries 183,884           Distribution 59,106           59,106           65,673            ‐                      Distribution 35,356           35,356           39,285            ‐                      18,930           18,930           21,033            ‐                      4,819              4,819              5,355               ‐                      51‐453‐8200 Water Distribution‐Salaries (Cust.) 7,066               Customer‐                       ‐                       ‐                      7,066              Customer‐                       ‐                       ‐                      5,716               ‐                       ‐                       ‐                      1,134               ‐                       ‐                       ‐                      217                 51‐500‐8200 Admin/Engineering ‐ Salaries 46,870             Treat/Distr 1,796              6,948              38,126            ‐                      Treat/Distr 917                 3,547              19,462            ‐                      605                 2,341              12,849            ‐                      274                 1,060              5,815               ‐                      51‐500‐8200 Admin/Engineering ‐ Salaries (Cust.) 20,202             Customer‐                       ‐                       ‐                      20,202           Customer‐                       ‐                       ‐                      16,341            ‐                       ‐                       ‐                      3,241               ‐                       ‐                       ‐                      620                 51‐500‐8250 Pension Expense 47,587             Treat/Distr 1,824              7,054              38,709            ‐                      Treat/Distr 931                 3,601              19,760            ‐                      615                 2,377              13,045            ‐                      278                 1,076              5,904               ‐                      51‐500‐8250 Pension Expense (Cust.) 4,139               Customer‐                       ‐                       ‐                      4,139              Customer‐                       ‐                       ‐                      3,348               ‐                       ‐                       ‐                      664                  ‐                       ‐                       ‐                      127                 51‐500‐8230 Workmen's Comp 14,938             Treat/Distr 572                 2,214              12,151            ‐                      Treat/Distr 292                 1,130              6,203               ‐                      193                 746                 4,095               ‐                      87                   338                 1,853               ‐                      51‐500‐8230 Workmen's Comp (Cust.) 1,298               Customer‐                       ‐                       ‐                      1,298              Customer‐                       ‐                       ‐                      1,050               ‐                       ‐                       ‐                      208                  ‐                       ‐                       ‐                      40                   51‐500‐8240 Health Insurance 102,881           Treat/Distr 3,942              15,251           83,688            ‐                      Treat/Distr 2,012              7,785              42,721            ‐                      1,329              5,139              28,203            ‐                      601                 2,326              12,764            ‐                      51‐500‐8240 Health Insurance (Cust.) 8,946               Customer‐                       ‐                       ‐                      8,946              Customer‐                       ‐                       ‐                      7,236               ‐                       ‐                       ‐                      1,435               ‐                       ‐                       ‐                      274                 51‐500‐8220 FICA Expense 28,271             Treat/Distr 1,083              4,191              22,997            ‐                      Treat/Distr 553                 2,139              11,739            ‐                      365                 1,412              7,750               ‐                      165                 639                 3,508               ‐                      51‐500‐8220 FICA Expense (Cust.) 2,458               Customer‐                       ‐                       ‐                      2,458              Customer‐                       ‐                       ‐                      1,988               ‐                       ‐                       ‐                      394                  ‐                       ‐                       ‐                      75                   51‐500‐8260 State Unemployment Insurance 1,494               Treat/Distr 57                   221                 1,215               ‐                      Treat/Distr 29                   113                 620                  ‐                      19                   75                   410                  ‐                      9                     34                   185                  ‐                      51‐500‐8260 State Unemployment Insurance (Cust.) 129                  Customer‐                       ‐                       ‐                      129                 Customer‐                       ‐                       ‐                      104                  ‐                       ‐                       ‐                      21                    ‐                       ‐                       ‐                      4                     Total 613,743$        68,381$         112,902$       388,222$       44,238$         40,091$         62,605$         202,446$       35,783$         22,056$         37,100$         130,018$       7,097$           6,234$           13,197$         55,758$         1,357$           Administrative & General Expenses51‐452‐9215 Publications, Subscriptions & Membersh649$                Treat/Distr/Per 50$                 108$               467$               24$                 Treat/Distr/Per 27$                 58$                 249$               13$                 16$                 36$                 153$               8$                   7$                   15$                 65$                 3$                   51‐453‐9215 Publications, Subscriptions & Membersh11,365             Treat/Distr/Per 871                 1,899              8,179              415                 Treat/Distr/Per 465                 1,014              4,365              222                 286                 623                 2,684              136                 120                 262                 1,130              57                   51‐500‐9216 Postage 8,659               Customer‐                       ‐                       ‐                      8,659              Customer‐                       ‐                       ‐                      7,004               ‐                       ‐                       ‐                      1,389               ‐                       ‐                       ‐                      266                 51‐500‐9211 Cell Phone 1,082               Treat/Distr/Per 83                   181                 779                 40                   Treat/Distr/Per 44                   97                   416                 21                   27                   59                   256                 13                   11                   25                   108                 5                     51‐500‐9400 Insurance 47,628             Treat/Distr/Per 3,651              7,960              34,276           1,740              Treat/Distr/Per 1,949              4,248              18,293           929                 1,198              2,613              11,250           571                 504                 1,099              4,734              240                 51‐452‐9214 Travel, Meals Training 3,247               Treat/Distr/Per 249                 543                 2,337              119                 Treat/Distr/Per 133                 290                 1,247              63                   82                   178                 767                 39                   34                   75                   323                 16                   51‐453‐9214 Travel, Meals Training 2,706               Treat/Distr/Per 207                 452                 1,947              99                   Treat/Distr/Per 111                 241                 1,039              53                   68                   148                 639                 32                   29                   62                   269                 14                   51‐500‐9600 Provision for Bad Debts 1,082               Customer‐                       ‐                       ‐                      1,082              Customer‐                       ‐                       ‐                      875                  ‐                       ‐                       ‐                      174                  ‐                       ‐                       ‐                      33                   Loss on disposal of fixed assets‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Capital equipment‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       Debt Service Payment‐                        Treat/Distr/Per‐                       ‐                       ‐                       ‐                      Treat/Distr/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      51‐500‐9590 Sales Tax Expense 541                  Treat/Distr/Per 41                   90                   389                 20                   Treat/Distr/Per 22                   48                   208                 11                   14                   30                   128                 6                     6                     12                   54                   3                     51‐452‐9200 Printing & Binding 1,082               Customer‐                       ‐                       ‐                      1,082              Customer‐                       ‐                       ‐                      875                  ‐                       ‐                       ‐                      174                  ‐                       ‐                       ‐                      33                   51‐453‐9200 Printing & Binding 3,247               Customer‐                       ‐                       ‐                      3,247              Customer‐                       ‐                       ‐                      2,626               ‐                       ‐                       ‐                      521                  ‐                       ‐                       ‐                      100                 Total 81,288$           5,153$           11,234$         48,375$         16,526$         2,750$           5,996$           25,817$         12,692$         1,691$           3,687$           15,877$         3,063$           712$               1,551$           6,681$           771$               Outside Services51‐452‐2840 Security Cameras 2,706$             Treat/Distr/Per/AG 205$               447$               1,926$           128$               Treat/Distr/Per/AG 110$               240$               1,034$           69$                 67$                 146$               628$               42$                 28$                 61$                 264$               18$                 Garbage Collection 6,000$             Treat/Distr/Per/AG 455$               992$               4,270$           284$               Treat/Distr/Per/AG 244$               532$               2,292$           153$               148$               324$               1,393$           93$                 62$                 136$               584$               39$                 ADEQ Water Permits 10,000$           Treat/Distr/Per/AG 758$               1,653$           7,116$           474$               Treat/Distr/Per/AG 407$               887$               3,820$           254$               247$               539$               2,322$           155$               104$               226$               974$               65$                 Water Line Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Water Meter Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Fire Hydrant Replacement‐                        Distribution‐                       ‐                       ‐                       ‐                      Distribution‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Outside Services‐ Legal 8,118               Treat/Distr/Per/AG 615                 1,342              5,777              384                 Treat/Distr/Per/AG 330                 720                 3,101              206                 201                 438                 1,885              125                 84                   184                 791                 53                   Outside Services‐Audit 2,706               Treat/Distr/Per/AG 205                 447                 1,926              128                 Treat/Distr/Per/AG 110                 240                 1,034              69                   67                   146                 628                 42                   28                   61                   264                 18                   51‐453‐9340 Contract Services 5,412               Treat/Distr/Per/AG 410                 894                 3,851              256                 Treat/Distr/Per/AG 220                 480                 2,067              138                 134                 292                 1,257              84                   56                   122                 527                 35                   Total 34,942$           2,649$           5,774$           24,864$         1,655$           1,422$           3,100$           13,347$         888$               864$               1,884$           8,114$           540$               363$               790$               3,404$           227$               Misc. Expenses51‐453‐9520 Interest Expense‐$                       ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Total‐$                       ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Capital Replacements/AdditionsWater Line Replacement‐$                      Treat/Distr/Per/AG‐$                     ‐$                     ‐$                     ‐$                    Treat/Distr/Per/AG‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                     ‐$                    Water Meter Replacement 12,990             Treat/Distr/Per/AG 985                 2,147              9,243              615                 Treat/Distr/Per/AG 529                 1,152              4,962              330                 321                 700                 3,016              201                 135                 294                 1,265              84                   Fire Hydrants‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Building/Capital Improvements 21,648             Treat/Distr/Per/AG 1,641              3,577              15,404           1,025              Treat/Distr/Per/AG 881                 1,920              8,269              550                 535                 1,167              5,027              335                 225                 490                 2,109              140                 Capital Equipment‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Other 598,797           Treat/Distr/Per/AG 45,389           98,953           426,094         28,361           Treat/Distr/Per/AG 24,364           53,116           228,720         15,223           14,811           32,290           139,042         9,255              6,214              13,547           58,332           3,883              Water Tank‐                        Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                      Treat/Distr/Per/AG‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 633,435$        48,015$         104,677$       450,742$       30,001$         25,774$         56,189$         241,951$       16,104$         15,668$         34,158$         147,085$       9,790$           6,573$           14,330$         61,706$         4,107$           Total Water Budget1,957,345$     146,254$      321,547$      1,397,124$  92,420$        83,231$         186,745$       714,101$      65,468$        47,344$        99,494$        471,749$      20,491$        15,680$        35,308$        211,274$      6,462$           Less: Water Revenue73,034             Treat/Distr/Per/AG 5,536              12,069           51,970           3,459              Other Revenues 4,620              10,071           43,368           2,887              916                 1,998              8,602              573                  ‐                       ‐                       ‐                       ‐                      Revenue Requirement1,884,311$     140,718$      309,478$      1,345,154$  88,961$        78,611$         176,674$       670,733$      62,581$        46,427$        97,496$        463,148$      19,918$        15,680$        35,308$        211,274$      6,462$           Rate Class AllocationsFunctionalizationClass AllocationResidential Commercial Irrigation City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX C: RECOMMENDED WATER RATE DESIGN Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyRecommended Water Rate Design ‐ Modified AWWA Meter Equivalancy Factors, 35% Fixed for Residential & CommercialResidential RatesTotal Active Meters2,317                Base Customer Charge Includes 3       k GallonsBase Customer ChargeSee Below Total Test Year Bills 27,804        Customer Charge Revenue 360,328$    Water Tier 1 ‐ From 3       k Gallons to 15   k Gallons Tier 1 Charge (per 1k Gallons)2.40$           Total Tier 1 kGal105,541     Tier 1 Charge Revenue253,298$    Water Tier 2 ‐ From 15     k Gallons to 25   k Gallons Tier 2 Charge (per 1k Gallons)2.65$           Total Tier 2 kGal28,487        Tier 2 Charge Revenue75,491         Water Tier 3 ‐ Over25     Tier 3 Charge (per 1k Gallons)2.90$           Total Tier 3 kGal27,829        Tier 3 Charge Revenue80,704         Total Tier 1‐3 kGal 161,857     Total Volumetric Revenue 409,493$    kGal Included in Base 70,043        Total Revenue769,821$    Total kGal231,900       Meter Size5/8"3/4"1"1 1/2"Revenue Requirement (FY 2016)916,281$         Total Revenue769,821$         Avg. Monthly kGal Usage8.34                  Avg Monthly Cost (1" Meter)32.96$              % Fixed Revenue46.81%% Variable Revenue53.19%16.18$                           12.94$                           Customer Charge12.94$                           12.94$                            Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyRecommended Water Rate Design ‐ Modified AWWA Meter Equivalancy Factors, 35% Fixed for Residential & CommercialCommercial RatesTotal Active Meters460                    Base Customer Charge Includes 3       k GallonsBase Customer ChargeSee Below Total Test Year Bills5,520          Customer Charge Revenue 125,275$    Water Tier 1 ‐ From 3       k Gallons to 15   k Gallons Tier 1 Charge (per 1k Gallons)2.40$           Total Tier 1 kGal30,061        Tier 1 Charge Revenue72,146$       Water Tier 2 ‐ From 15     k Gallons to 25   k GallonsTier 2 Charge (per 1k Gallons)2.65$           Total Tier 2 kGal15,703        Tier 2 Charge Revenue41,613         Water Tier 3 ‐ Over 25     Tier 3 Charge (per 1k Gallons)2.90$           Total Tier 3 kGal146,208     Tier 3 Charge Revenue424,002     Total Tier 1‐3 kGal 191,971     Total Volumetric Revenue 537,761$    kGal Included in Base 12,307        Total Revenue663,036$    Total kGal204,279       Meter Size5/8"3/4"1"1 1/2"2"3"4"6"Revenue Requirement (FY 2016)579,197$         Total Revenue663,036$         Avg. Monthly kGal Usage37.01                Avg Monthly Cost (1" Meter)110.26$            % Fixed Revenue18.89%% Variable Revenue81.11%16.18$                           32.35$                           51.76$                           103.52$                         207.04$                         Customer Charge12.94$                           12.94$                           12.94$                            Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyRecommended Water Rate Design ‐ Modified AWWA Meter Equivalancy Factors, 35% Fixed for Residential & CommercialIrrigation RatesTotal Active Meters88                      Base Customer Charge Includes 3       k GallonsBase Customer ChargeSee Below Total Test Year Bills1,056          Customer Charge Revenue‐$              Water Tier 1 ‐ From 3       k Gallons to 15   k Gallons Tier 1 Charge (per 1k Gallons)2.90$           Total Tier 1 kGal6,666          Tier 1 Charge Revenue19,332$       Water Tier 2 ‐ From 15     k Gallons to 25   k GallonsTier 2 Charge (per 1k Gallons)2.90$           Total Tier 2 kGal4,361          Tier 2 Charge Revenue12,647         Water Tier 3 ‐ Over 25     Tier 3 Charge (per 1k Gallons)2.90$           Total Tier 3 kGal95,895        Tier 3 Charge Revenue278,094     Total Tier 1‐3 kGal 106,922     Total Volumetric Revenue 310,073$    kGal Included in Base 2,160          Total Revenue310,073$    Total kGal109,081       Meter Size5/8"3/4"1"1 1/2"2"3"4"6"Revenue Requirement (FY 2016)247,494$         Total Revenue310,073$         Avg. Monthly kGal Usage103.30              Avg Monthly Cost (1" Meter)299.56$            % Fixed Revenue0.00%% Variable Revenue100.00%‐$                               ‐$                               ‐$                               Customer Charge‐$                               ‐$                               ‐$                               ‐$                               ‐$                                Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design Study Recommended Water Rate Design ‐ Rate Impacts Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 14.13$                          12.94$                         (1.19)$                           ‐8% 3/4" 587 14.13$                          12.94$                         (1.19)$                           ‐8% 1" 911 14.13$                          12.94$                         (1.19)$                           ‐8% 1.5" 6 14.13$                          16.18$                         2.05$                            15% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 18.83$                          17.74$                         (1.09)$                           ‐6% 3/4" 587 18.83$                          17.74$                         (1.09)$                           ‐6% 1" 911 18.83$                          17.74$                         (1.09)$                           ‐6% 1.5" 6 18.83$                          20.98$                         2.15$                            11% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 30.58$                          29.74$                         (0.84)$                           ‐3% 3/4" 587 30.58$                          29.74$                         (0.84)$                           ‐3% 1" 911 30.58$                          29.74$                         (0.84)$                           ‐3% 1.5" 6 30.58$                          32.98$                         2.40$                            8% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 30.58$                          29.74$                         (0.84)$                           ‐3% 3/4" 63 30.58$                          29.74$                         (0.84)$                           ‐3% 1" 183 30.58$                          29.74$                         (0.84)$                           ‐3% 1.5" 51 30.58$                          32.98$                         2.40$                            8% 2" 122 30.58$                          49.15$                         18.57$                         61% 3" 5 30.58$                          68.56$                         37.98$                         124% 4" 13 30.58$                          120.32$                       89.74$                         293% 6" 3 30.58$                          223.84$                       193.26$                       632% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 81.58$                          82.74$                         1.16$                            1% 3/4" 63 81.58$                          82.74$                         1.16$                            1% 1" 183 81.58$                          82.74$                         1.16$                            1% 1.5" 51 81.58$                          85.98$                         4.40$                            5% 2" 122 81.58$                          102.15$                       20.57$                         25% 3" 5 81.58$                          121.56$                       39.98$                         49% 4" 13 81.58$                          173.32$                       91.74$                         112% 6" 3 81.58$                          276.84$                       195.26$                       239% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 30.58$                          20.30$                         (10.28)$                         ‐34% 3/4" 63 30.58$                          20.30$                         (10.28)$                         ‐34% 1" 183 30.58$                          20.30$                         (10.28)$                         ‐34% 1.5" 51 30.58$                          20.30$                         (10.28)$                         ‐34% 2" 122 30.58$                          20.30$                         (10.28)$                         ‐34% 3" 5 30.58$                          20.30$                         (10.28)$                         ‐34% 4" 13 30.58$                          20.30$                         (10.28)$                         ‐34% 6" 3 30.58$                          20.30$                         (10.28)$                         ‐34% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 81.58$                          78.30$                         (3.28)$                           ‐4% 3/4" 63 81.58$                          78.30$                         (3.28)$                           ‐4% 1" 183 81.58$                          78.30$                         (3.28)$                           ‐4% 1.5" 51 81.58$                          78.30$                         (3.28)$                           ‐4% 2" 122 81.58$                          78.30$                         (3.28)$                           ‐4% 3" 5 81.58$                          78.30$                         (3.28)$                           ‐4% 4" 13 81.58$                          78.30$                         (3.28)$                           ‐4% 6" 3 81.58$                          78.30$                         (3.28)$                           ‐4% Recommended Residential Bill Impacts @ 3,000 Gallons Usage Recommended Irrigation Bill Impacts @ 30,000 Gallons Usage Recommended Residential Bill Impacts @ 5,000 Gallons Usage Recommended Residential Bill Impacts @ 10,000 Gallons Usage Recommended Commercial Bill Impacts @ 10,000 Gallons Usage Recommended Commercial Bill Impacts @ 30,000 Gallons Usage Recommended Irrigation Bill Impacts @ 10,000 Gallons Usage City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX D: ALTERNATIVE RECOMMENDED WATER RATE DESIGN   Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternative Recommended Water Rate Design ‐ 1/2 AWWA Meter Equivalancy Factors, Current VolumetricResidential RatesTotal Active Meters2,317                Base Customer Charge Includes 3       k GallonsBase Customer ChargeSee Below Total Test Year Bills27,804        Customer Charge Revenue 352,832$    Water Tier 1 ‐ From 3       k Gallons to 15   k Gallons Tier 1 Charge (per 1k Gallons)2.35$           Total Tier 1 kGal105,541     Tier 1 Charge Revenue248,021$    Water Tier 2 ‐ From 15     k Gallons to 25   k GallonsTier 2 Charge (per 1k Gallons)2.55$           Total Tier 2 kGal28,487        Tier 2 Charge Revenue72,642        Water Tier 3 ‐ Over25     Tier 3 Charge (per 1k Gallons)2.75$           Total Tier 3 kGal27,829        Tier 3 Charge Revenue76,530        Total Tier 1‐3 kGal 161,857     Total Volumetric Revenue 397,193$    kGal Included in Base 70,043        Total Revenue750,025$    Total kGal231,900       Meter Size5/8"3/4"1"1 1/2"Revenue Requirement (FY 2016)916,281$         Total Revenue750,025$         Avg. Monthly kGal Usage8.34                  Avg Monthly Cost (1" Meter)32.23$              % Fixed Revenue47.04%% Variable Revenue52.96%Customer Charge12.63$                           12.63$                           12.63$                           31.58$                            Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternative Recommended Water Rate Design ‐ 1/2 AWWA Meter Equivalancy Factors, Current VolumetricCommercial RatesTotal Active Meters460                   Base Customer Charge Includes 3       k GallonsBase Customer ChargeSee Below Total Test Year Bills5,520          Customer Charge Revenue 175,279$    Water Tier 1 ‐ From 3       k Gallons to 15   k Gallons Tier 1 Charge (per 1k Gallons)2.35$           Total Tier 1 kGal30,061        Tier 1 Charge Revenue70,643$      Water Tier 2 ‐ From 15     k Gallons to 25   k GallonsTier 2 Charge (per 1k Gallons)2.55$           Total Tier 2 kGal15,703        Tier 2 Charge Revenue40,042        Water Tier 3 ‐ Over25     Tier 3 Charge (per 1k Gallons)2.75$           Total Tier 3 kGal146,208     Tier 3 Charge Revenue402,071     Total Tier 1‐3 kGal 191,971     Total Volumetric Revenue 512,756$    kGal Included in Base 12,307        Total Revenue688,036$    Total kGal204,279       Meter Size5/8"3/4"1"1 1/2"2"3"4"6"Revenue Requirement (FY 2016)579,197$         Total Revenue688,036$         Avg. Monthly kGal Usage37.01                Avg Monthly Cost (1" Meter)106.40$           % Fixed Revenue25.48%% Variable Revenue74.52%12.63$                           12.63$                           31.58$                           50.52$                           94.73$                           157.88$                        315.75$                        12.63$                           Customer Charge Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternative Recommended Water Rate Design ‐ 1/2 AWWA Meter Equivalancy Factors, Current VolumetricIrrigation RatesTotal Active Meters88                     Base Customer Charge Includes 3       k GallonsBase Customer ChargeSee Below Total Test Year Bills1,056          Customer Charge Revenue 33,571$      Water Tier 1 ‐ From 3       k Gallons to 15   k Gallons Tier 1 Charge (per 1k Gallons)2.35$           Total Tier 1 kGal6,666          Tier 1 Charge Revenue15,665$      Water Tier 2 ‐ From 15     k Gallons to 25   k GallonsTier 2 Charge (per 1k Gallons)2.55$           Total Tier 2 kGal4,361          Tier 2 Charge Revenue11,121        Water Tier 3 ‐ Over25     Tier 3 Charge (per 1k Gallons)2.55$           Total Tier 3 kGal95,895        Tier 3 Charge Revenue244,531     Total Tier 1‐3 kGal 106,922     Total Volumetric Revenue 271,317$    kGal Included in Base 2,160          Total Revenue304,888$    Total kGal109,081       Meter Size5/8"3/4"1"1 1/2"2"3"4"6"Revenue Requirement (FY 2016)247,494$         Total Revenue304,888$         Avg. Monthly kGal Usage103.30              Avg Monthly Cost (1" Meter)260.41$           % Fixed Revenue11.01%% Variable Revenue88.99%50.52$                           94.73$                           157.88$                        315.75$                        Customer Charge‐$                               ‐$                               31.58$                           ‐$                                Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design Study Alternative Water Rate Design 1 ‐ Rate Impacts Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 14.13$                         14.59$                        0.46$                          3% 3/4" 587 14.13$                         14.59$                        0.46$                          3% 1" 911 14.13$                         14.59$                        0.46$                          3% 1.5" 6 14.13$                         14.59$                        0.46$                          3% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 18.83$                         19.45$                        0.62$                          3% 3/4" 587 18.83$                         19.45$                        0.62$                          3% 1" 911 18.83$                         19.45$                        0.62$                          3% 1.5" 6 18.83$                         19.45$                        0.62$                          3% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 30.58$                         31.60$                        1.02$                          3% 3/4" 587 30.58$                         31.60$                        1.02$                          3% 1" 911 30.58$                         31.60$                        1.02$                          3% 1.5" 6 30.58$                         31.60$                        1.02$                          3% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 30.58$                         31.60$                        1.02$                          3% 3/4" 63 30.58$                         31.60$                        1.02$                          3% 1" 183 30.58$                         31.60$                        1.02$                          3% 1.5" 51 30.58$                         31.60$                        1.02$                          3% 2" 122 30.58$                         31.60$                        1.02$                          3% 3" 5 30.58$                         31.60$                        1.02$                          3% 4" 13 30.58$                         31.60$                        1.02$                          3% 6" 3 30.58$                         31.60$                        1.02$                          3% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 81.58$                         84.25$                        2.67$                          3% 3/4" 63 81.58$                         84.25$                        2.67$                          3% 1" 183 81.58$                         84.25$                        2.67$                          3% 1.5" 51 81.58$                         84.25$                        2.67$                          3% 2" 122 81.58$                         84.25$                        2.67$                          3% 3" 5 81.58$                         84.25$                        2.67$                          3% 4" 13 81.58$                         84.25$                        2.67$                          3% 6" 3 81.58$                         84.25$                        2.67$                          3% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 30.58$                         31.60$                        1.02$                          3% 3/4" 63 30.58$                         31.60$                        1.02$                          3% 1" 183 30.58$                         31.60$                        1.02$                          3% 1.5" 51 30.58$                         31.60$                        1.02$                          3% 2" 122 30.58$                         31.60$                        1.02$                          3% 3" 5 30.58$                         31.60$                        1.02$                          3% 4" 13 30.58$                         31.60$                        1.02$                          3% 6" 3 30.58$                         31.60$                        1.02$                          3% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 81.58$                         84.25$                        2.67$                          3% 3/4" 63 81.58$                         84.25$                        2.67$                          3% 1" 183 81.58$                         84.25$                        2.67$                          3% 1.5" 51 81.58$                         84.25$                        2.67$                          3% 2" 122 81.58$                         84.25$                        2.67$                          3% 3" 5 81.58$                         84.25$                        2.67$                          3% 4" 13 81.58$                         84.25$                        2.67$                          3% 6" 3 81.58$                         84.25$                        2.67$                          3% Alternative Irrigation Bill Impacts @ 30,000 Gallons Usage Alternative Residential Bill Impacts @ 3,000 Gallons Usage Alternative Residential Bill Impacts @ 5,000 Gallons Usage Alternative Residential Bill Impacts @ 10,000 Gallons Usage Alternative Commercial Bill Impacts @ 10,000 Gallons Usage Alternative Commercial Bill Impacts @ 30,000 Gallons Usage Alternative Irrigation Bill Impacts @ 10,000 Gallons Usage City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX E: ALTERNATIVE 1 WATER RATE DESIGN Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternative Water Rate Design 1 ‐ Blanket % IncreaseResidential RatesTotal Active Meters2,317                Base Customer Charge Includes 3       k GallonsBase Customer ChargeSee Below Total Test Year Bills27,803        Customer Charge Revenue 406,011$    Water Tier 1 ‐ From 3       k Gallons to 15   k Gallons Tier 1 Charge (per 1k Gallons)2.43$           Total Tier 1 kGal105,541     Tier 1 Charge Revenue256,465$    Water Tier 2 ‐ From 15     k Gallons to 25   k GallonsTier 2 Charge (per 1k Gallons)2.63$           Total Tier 2 kGal28,487        Tier 2 Charge Revenue74,921        Water Tier 3 ‐ Over25     Tier 3 Charge (per 1k Gallons)2.84$           Total Tier 3 kGal27,829        Tier 3 Charge Revenue79,034        Total Tier 1‐3 kGal 161,857     Total Volumetric Revenue 410,420$    kGal Included in Base 70,043        Total Revenue816,430$    Total kGal231,900       Meter Size5/8"3/4"1"1 1/2"Revenue Requirement (FY 2016)916,281$         Total Revenue816,430$         Avg. Monthly kGal Usage8.34                  Avg Monthly Cost (1" Meter)34.86$              % Fixed Revenue49.73%% Variable Revenue50.27%14.59$                           Customer Charge14.59$                           14.59$                           14.59$                            Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternative Water Rate Design 1 ‐ Blanket % IncreaseCommercial RatesTotal Active Meters460                   Base Customer Charge Includes 3       k GallonsBase Customer ChargeSee Below Total Test Year Bills5,515          Customer Charge Revenue 80,537$      Water Tier 1 ‐ From 3       k Gallons to 15   k Gallons Tier 1 Charge (per 1k Gallons)2.43$           Total Tier 1 kGal30,061        Tier 1 Charge Revenue73,048$      Water Tier 2 ‐ From 15     k Gallons to 25   k GallonsTier 2 Charge (per 1k Gallons)2.63$           Total Tier 2 kGal15,703        Tier 2 Charge Revenue41,299        Water Tier 3 ‐ Over25     Tier 3 Charge (per 1k Gallons)2.84$           Total Tier 3 kGal146,208     Tier 3 Charge Revenue415,230     Total Tier 1‐3 kGal 191,971     Total Volumetric Revenue 529,576$    kGal Included in Base 12,307        Total Revenue610,113$    Total kGal204,279       Meter Size5/8"3/4"1"1 1/2"2"3"4"6"Revenue Requirement (FY 2016)579,197$         Total Revenue610,113$         Avg. Monthly kGal Usage37.04                Avg Monthly Cost (1" Meter)111.54$           % Fixed Revenue13.20%% Variable Revenue86.80%Customer Charge14.59$                           14.59$                           14.59$                           14.59$                           14.59$                           14.59$                           14.59$                           14.59$                            Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternative Water Rate Design 1 ‐ Blanket % IncreaseIrrigation RatesTotal Active Meters88                     Base Customer Charge Includes 3       k GallonsBase Customer ChargeSee Below Total Test Year Bills1,054          Customer Charge Revenue 15,582$      Water Tier 1 ‐ From 3       k Gallons to 15   k Gallons Tier 1 Charge (per 1k Gallons)2.43$           Total Tier 1 kGal6,666          Tier 1 Charge Revenue16,199$      Water Tier 2 ‐ From 15     k Gallons to 25   k GallonsTier 2 Charge (per 1k Gallons)2.63$           Total Tier 2 kGal4,361          Tier 2 Charge Revenue11,470        Water Tier 3 ‐ Over25     Tier 3 Charge (per 1k Gallons)2.84$           Total Tier 3 kGal95,895        Tier 3 Charge Revenue272,341     Total Tier 1‐3 kGal 106,922     Total Volumetric Revenue 300,009$    kGal Included in Base 2,160          Total Revenue315,591$    Total kGal109,081       Meter Size5/8"3/4"1"1 1/2"2"3"4"6"Revenue Requirement (FY 2016)247,494$         Total Revenue315,591$         Avg. Monthly kGal Usage103.45              Avg Monthly Cost (1" Meter)300.14$           % Fixed Revenue4.94%% Variable Revenue95.06%14.59$                           14.59$                           14.59$                           14.59$                           14.59$                           14.59$                           14.59$                           14.59$                           Customer Charge Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design Study Alternative Water Rate Design 1 ‐ Rate Impacts Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 14.13$                         14.59$                        0.46$                          3% 3/4" 587 14.13$                         14.59$                        0.46$                          3% 1" 911 14.13$                         14.59$                        0.46$                          3% 1.5" 6 14.13$                         14.59$                        0.46$                          3% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 18.83$                         19.45$                        0.62$                          3% 3/4" 587 18.83$                         19.45$                        0.62$                          3% 1" 911 18.83$                         19.45$                        0.62$                          3% 1.5" 6 18.83$                         19.45$                        0.62$                          3% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 30.58$                         31.60$                        1.02$                          3% 3/4" 587 30.58$                         31.60$                        1.02$                          3% 1" 911 30.58$                         31.60$                        1.02$                          3% 1.5" 6 30.58$                         31.60$                        1.02$                          3% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 30.58$                         31.60$                        1.02$                          3% 3/4" 63 30.58$                         31.60$                        1.02$                          3% 1" 183 30.58$                         31.60$                        1.02$                          3% 1.5" 51 30.58$                         31.60$                        1.02$                          3% 2" 122 30.58$                         31.60$                        1.02$                          3% 3" 5 30.58$                         31.60$                        1.02$                          3% 4" 13 30.58$                         31.60$                        1.02$                          3% 6" 3 30.58$                         31.60$                        1.02$                          3% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 81.58$                         84.25$                        2.67$                          3% 3/4" 63 81.58$                         84.25$                        2.67$                          3% 1" 183 81.58$                         84.25$                        2.67$                          3% 1.5" 51 81.58$                         84.25$                        2.67$                          3% 2" 122 81.58$                         84.25$                        2.67$                          3% 3" 5 81.58$                         84.25$                        2.67$                          3% 4" 13 81.58$                         84.25$                        2.67$                          3% 6" 3 81.58$                         84.25$                        2.67$                          3% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 30.58$                         31.60$                        1.02$                          3% 3/4" 63 30.58$                         31.60$                        1.02$                          3% 1" 183 30.58$                         31.60$                        1.02$                          3% 1.5" 51 30.58$                         31.60$                        1.02$                          3% 2" 122 30.58$                         31.60$                        1.02$                          3% 3" 5 30.58$                         31.60$                        1.02$                          3% 4" 13 30.58$                         31.60$                        1.02$                          3% 6" 3 30.58$                         31.60$                        1.02$                          3% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 81.58$                         84.25$                        2.67$                          3% 3/4" 63 81.58$                         84.25$                        2.67$                          3% 1" 183 81.58$                         84.25$                        2.67$                          3% 1.5" 51 81.58$                         84.25$                        2.67$                          3% 2" 122 81.58$                         84.25$                        2.67$                          3% 3" 5 81.58$                         84.25$                        2.67$                          3% 4" 13 81.58$                         84.25$                        2.67$                          3% 6" 3 81.58$                         84.25$                        2.67$                          3% Alternative Irrigation Bill Impacts @ 30,000 Gallons Usage Alternative Residential Bill Impacts @ 3,000 Gallons Usage Alternative Residential Bill Impacts @ 5,000 Gallons Usage Alternative Residential Bill Impacts @ 10,000 Gallons Usage Alternative Commercial Bill Impacts @ 10,000 Gallons Usage Alternative Commercial Bill Impacts @ 30,000 Gallons Usage Alternative Irrigation Bill Impacts @ 10,000 Gallons Usage City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX F: ALTERNATIVE 2 WATER RATE DESIGN   Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternate Water Rate Design 2 ‐ AWWA Meter Equivalancy Factors, 40% Fixed for Residential & CommercialResidential RatesTotal Active Meters2,317                Base Customer Charge Includes 3       k GallonsBase Customer ChargeSee Below Total Test Year Bills27,804        Customer Charge Revenue 330,363$    Water Tier 1 ‐ From 3       k Gallons to 15   k Gallons Tier 1 Charge (per 1k Gallons)2.00$           Total Tier 1 kGal105,541     Tier 1 Charge Revenue211,082$    Water Tier 2 ‐ From 15     k Gallons to 25   k GallonsTier 2 Charge (per 1k Gallons)2.25$           Total Tier 2 kGal28,487        Tier 2 Charge Revenue64,096        Water Tier 3 ‐ Over25     Tier 3 Charge (per 1k Gallons)2.55$           Total Tier 3 kGal27,829        Tier 3 Charge Revenue70,964        Total Tier 1‐3 kGal 161,857     Total Volumetric Revenue 346,142$    kGal Included in Base 70,043        Total Revenue676,505$    Total kGal231,900       Meter Size5/8"3/4"1"1 1/2"Revenue Requirement (FY 2016)916,281$         Total Revenue676,505$         Avg. Monthly kGal Usage8.34                  Avg Monthly Cost (1" Meter)28.43$              % Fixed Revenue48.83%% Variable Revenue51.17%11.75$                           Customer Charge11.75$                           11.75$                           58.75$                            Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternate Water Rate Design 2 ‐ AWWA Meter Equivalancy Factors, 40% Fixed for Residential & CommercialCommercial RatesTotal Active Meters460                   Base Customer Charge Includes 3       k GallonsBase Customer ChargeSee Below Total Test Year Bills5,520          Customer Charge Revenue 288,627$    Water Tier 1 ‐ From 3       k Gallons to 15   k Gallons Tier 1 Charge (per 1k Gallons)2.00$           Total Tier 1 kGal30,061        Tier 1 Charge Revenue60,122$      Water Tier 2 ‐ From 15     k Gallons to 25   k GallonsTier 2 Charge (per 1k Gallons)2.25$           Total Tier 2 kGal15,703        Tier 2 Charge Revenue35,332        Water Tier 3 ‐ Over25     Tier 3 Charge (per 1k Gallons)2.55$           Total Tier 3 kGal146,208     Tier 3 Charge Revenue372,830     Total Tier 1‐3 kGal 191,971     Total Volumetric Revenue 468,283$    kGal Included in Base 12,307        Total Revenue756,910$    Total kGal204,279       Meter Size5/8"3/4"1"1 1/2"2"3"4"6"Revenue Requirement (FY 2016)579,197$         Total Revenue756,910$         Avg. Monthly kGal Usage37.01                Avg Monthly Cost (1" Meter)94.87$              % Fixed Revenue38.13%% Variable Revenue61.87%587.50$                        Customer Charge11.75$                           11.75$                           11.75$                           58.75$                           94.00$                           176.25$                        293.75$                         Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternate Water Rate Design 2 ‐ AWWA Meter Equivalancy Factors, 40% Fixed for Residential & CommercialIrrigation RatesTotal Active Meters88                     Base Customer Charge Includes 3       k GallonsBase Customer ChargeSee Below Total Test Year Bills1,056          Customer Charge Revenue 69,936$      Water Tier 1 ‐ From 3       k Gallons to 15   k Gallons Tier 1 Charge (per 1k Gallons)2.00$           Total Tier 1 kGal6,666          Tier 1 Charge Revenue13,332$      Water Tier 2 ‐ From 15     k Gallons to 25   k GallonsTier 2 Charge (per 1k Gallons)2.25$           Total Tier 2 kGal4,361          Tier 2 Charge Revenue9,812          Water Tier 3 ‐ Over25     Tier 3 Charge (per 1k Gallons)2.25$           Total Tier 3 kGal95,895        Tier 3 Charge Revenue215,763     Total Tier 1‐3 kGal 106,922     Total Volumetric Revenue 238,907$    kGal Included in Base 2,160          Total Revenue308,843$    Total kGal109,081       Meter Size5/8"3/4"1"1 1/2"2"3"4"6"Revenue Requirement (FY 2016)247,494$         Total Revenue308,843$         Avg. Monthly kGal Usage103.30              Avg Monthly Cost (1" Meter)240.42$           % Fixed Revenue22.64%% Variable Revenue77.36%176.25$                        293.75$                        587.50$                        Customer Charge11.75$                           11.75$                           11.75$                           58.75$                           94.00$                            Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design Study Alternative Water Rate Design 2 ‐ Rate Impacts Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 14.13$                         11.75$                        (2.38)$                          ‐17% 3/4" 587 14.13$                         11.75$                        (2.38)$                          ‐17% 1" 911 14.13$                         11.75$                        (2.38)$                          ‐17% 1.5" 6 14.13$                         58.75$                        44.62$                        316% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 18.83$                         15.75$                        (3.08)$                          ‐16% 3/4" 587 18.83$                         15.75$                        (3.08)$                          ‐16% 1" 911 18.83$                         15.75$                        (3.08)$                          ‐16% 1.5" 6 18.83$                         62.75$                        43.92$                        233% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 792 30.58$                         25.75$                        (4.83)$                          ‐16% 3/4" 587 30.58$                         25.75$                        (4.83)$                          ‐16% 1" 911 30.58$                         25.75$                        (4.83)$                          ‐16% 1.5" 6 30.58$                         72.75$                        42.17$                        138% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 30.58$                         25.75$                        (4.83)$                          ‐16% 3/4" 63 30.58$                         25.75$                        (4.83)$                          ‐16% 1" 183 30.58$                         25.75$                        (4.83)$                          ‐16% 1.5" 51 30.58$                         72.75$                        42.17$                        138% 2" 122 30.58$                         108.00$                      77.42$                        253% 3" 5 30.58$                         190.25$                      159.67$                      522% 4" 13 30.58$                         307.75$                      277.17$                      906% 6" 3 30.58$                         601.50$                      570.92$                      1867% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 81.58$                         71.00$                        (10.58)$                       ‐13% 3/4" 63 81.58$                         71.00$                        (10.58)$                       ‐13% 1" 183 81.58$                         71.00$                        (10.58)$                       ‐13% 1.5" 51 81.58$                         118.00$                      36.42$                        45% 2" 122 81.58$                         153.25$                      71.67$                        88% 3" 5 81.58$                         235.50$                      153.92$                      189% 4" 13 81.58$                         353.00$                      271.42$                      333% 6" 3 81.58$                         646.75$                      565.17$                      693% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 30.58$                         25.75$                        (4.83)$                          ‐16% 3/4" 63 30.58$                         25.75$                        (4.83)$                          ‐16% 1" 183 30.58$                         25.75$                        (4.83)$                          ‐16% 1.5" 51 30.58$                         72.75$                        42.17$                        138% 2" 122 30.58$                         108.00$                      77.42$                        253% 3" 5 30.58$                         190.25$                      159.67$                      522% 4" 13 30.58$                         307.75$                      277.17$                      906% 6" 3 30.58$                         601.50$                      570.92$                      1867% Meter Size FY 2015 Customers Current Bill Recommended Bill Increase ($) Increase (%) 5/8" 21 81.58$                         71.00$                        (10.58)$                       ‐13% 3/4" 63 81.58$                         71.00$                        (10.58)$                       ‐13% 1" 183 81.58$                         71.00$                        (10.58)$                       ‐13% 1.5" 51 81.58$                         118.00$                      36.42$                        45% 2" 122 81.58$                         153.25$                      71.67$                        88% 3" 5 81.58$                         235.50$                      153.92$                      189% 4" 13 81.58$                         353.00$                      271.42$                      333% 6" 3 81.58$                         646.75$                      565.17$                      693% Alternative Irrigation Bill Impacts @ 30,000 Gallons Usage Alternative Residential Bill Impacts @ 3,000 Gallons Usage Alternative Residential Bill Impacts @ 5,000 Gallons Usage Alternative Residential Bill Impacts @ 10,000 Gallons Usage Alternative Commercial Bill Impacts @ 10,000 Gallons Usage Alternative Commercial Bill Impacts @ 30,000 Gallons Usage Alternative Irrigation Bill Impacts @ 10,000 Gallons Usage City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX G: STAKEHOLDER MEETING AND RESULTS As discussed earlier, in order to ensure that customer concerns and input are considered in the development of the rates, a stakeholder meeting should be convened with various representing residential and commercial customers. Additionally we recommend council members, board members, and senior staff members participate in the meetings and provided input. Over the course of the meetings GDS will:  Educate stakeholders on the rate study process;  Review the challenges within the water and wastewater industry in general;  Assist stakeholders in filling out and submitting a pricing objectives survey;  Identify key objectives in the operation of Page Utilities Enterprises water and wastewater system;  Review customer classes and their usage requirements;  Review key assumptions used in the study, revenues and expenses, and the overall needed revenue increase;  Identify and discuss two major issues: Non-residential customers being billed as Residential and the use of meter size to allocate costs to customers based on volumetric potential; and  Gave general descriptions of possible rate options and pros/cons of each. The Stakeholder Survey consists of asking the Stakeholders to rank in importance the 12 objectives listed below. The objectives and their explanations will be reviewed within the group and are further discussed within the Overview section of this report. Rate Study Objectives  Financial Sufficiency  Cost of Service-Based Allocations  Rate Stability  Revenue Stability  Simple to Understand and Update  Ease of Implementation  Defensibility  Minimization of Customer Impacts  Equitable Contributions from New Customers  Economic Development  Affordability to Disadvantaged Customers  Conservation of Natural Resources City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ Each stakeholder will be asked to rank a maximum of (1) objective as “Most Important”, (2) objectives as “Very Important” and the remaining objectives as “Important” or “Least Important” depending on the stakeholder’s views. Each objective will be given a weight – 4 points for those ranked Most Important, 3 points for those ranked Very Important, 2 points for those ranked Important, and 1 point for those ranked least important. After review, GDS will summarize the results of the meeting and Stakeholder Survey for the council. City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX H: COMPARISON TO UTILITY PERFORMANCE BENCHMARKS Benchmark Study Since 1995, The American Water Works Association (AWWA) has published a benchmarking data study that compares performance metrics for water, wastewater and combined utility systems. The data provided by the study is a useful tool that can be used to compare Page Utility’s performance metrics to nationwide averages but it must be stressed that the companies and municipalities surveyed will differ from page in size, location, water sources and regulatory environment. The results below are a good starting point to identify where inefficiencies may lie and what areas may bear further investigation. We have included Page’s measure at both currently staffed and fully staffed levels. At the time of this report, there were two vacancies. Metric performance levels are provided by AWWA as quartiles, specifically the 25th, 50th, and 75th percentile levels. Generally, a higher quartile represents a more desirable placement. Customer Accounts per Employee This measure shows employee efficiency as expressed by total combined water and wastewater accounts per employee of the utility (as FTEs) per year. Top Quartile Median Bottom Quartile Page Current Page Fully Staffed 836 616 433 393 344 On an allocated employee basis, Page Utilities has the following number of FTE employees per water account: Top Quartile Median Bottom Quartile Page Current Page Fully Staffed 618 438 325 430 388 On an allocated employee basis, Page Utilities has the following number of FTE employees per sewer account: Top Quartile Median Bottom Quartile Page Current Page Fully Staffed 1,127 616 433 360 306 City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ MGD Water Produced per Employee This indicator shows employee efficiency as expressed by total production of water per employee of the utility (as FTEs) per year. Top Quartile Median Bottom Quartile Page Current Page Fully Staffed .35 .24 .16 .24 .21 MGD Wastewater Produced per Employee This indicator shows employee efficiency as expressed by total wastewater processed per employee of the utility (as FTEs) per year. Top Quartile Median Bottom Quartile Page Current Page Fully Staffed .35 .23 .13 .13 .11 As indicated in the Introduction of this report, the Benchmarking comparison is perfunctory in nature and not an indication of whether staffing levels should or should not be modified. However, in our view, the results do warrant further assessment of staffing levels by an expert knowledgeable with water and wastewater facilities and their required staffing levels. We recommend the city contact: Ray Jones, P.E. Aricor Water Solutions Ray.Jones@aricor.com (623) 341-4771           SEWER RATE STUDY For the City of Page Arizona April 23, 2015 919 CONGRESS AVENUE, SUITE 800 AUSTIN TEXAS 78701 512.541.3166 WWW.GDSASSOCIATES.COM i City of Page Sewer Utility Rate Study TABLE OF CONTENTS Introduction ................................................................................................................................................. 1  Rate Study ................................................................................................................................................. 1  Benchmark Comparison ............................................................................................................................ 1  Overview of the Study ................................................................................................................................ 2  Common Objectives all Rate Studies Share ............................................................................................. 2  Common Objectives Typically Applied on a Case-by-Case Basis ........................................................... 3  Wastewater Rate Study .............................................................................................................................. 4  Current Rates and Revenues ..................................................................................................................... 4  Comprehensive Wastewater Customer Classification Review ................................................................. 5  Projections of Revenue Requirements ...................................................................................................... 8  Allocation of Wastewater Revenue Requirements to Customer Class of Service .................................... 8  Summary of GDS Rate Recommendations ............................................................................................. 10  Fixed Monthly Charges Based on Meter Size .................................................................................... 10  Fixed Volumes for Accounts with Meters smaller than 1 1/2” without Irrigation Meters ................. 11  Accounts with Meters Smaller than 1 1/2” and Irrigation Meters ...................................................... 11  Accounts with Meters 1 1/2” and Larger ............................................................................................ 11  Fixed Revenue Ratio ........................................................................................................................... 11  Non-Residential Residential Customers to Commercial Class ........................................................... 11  Recommended Wastewater Rate Structure ............................................................................................. 12  Alternative Recommended Wastewater Rate Structure .......................................................................... 15  Other Rate Alternatives ........................................................................................................................... 16 Appendices: Appendix A: Sewer Revenue Requirement Projection Appendix B: Sewer Functionalization and Allocation FY 2015 – FY 2020 Appendix C: Recommended Sewer Rate Design and Impacts Appendix D: Alternative Recommended Sewer Rate Design and Impacts Appendix E: Alternative 1 Sewer Rate Design and Impacts Appendix F: Alternative 2 Sewer Rate Design and Impacts Appendix G: Alternative 3 Sewer Rate Design and Impacts Appendix H: Stakeholder Meeting and Results Appendix I: Comparison to Utility Performance Benchmarks ii Figures Included in Report Figure 1-1 Test Year Sewer Customers .................................................................................................... 5 Figure 1-2 Test Year Sewer Usage ........................................................................................................... 6 Figure 1-3 Summary of Non-Residential Locations ................................................................................. 8 Figure 1-4 Impact of Movement from Residential to Commercial Rate Class ......................................... 8 Figure 1-5 FY 2015-2020 Wastewater Projected Expenses ..................................................................... 9 Figure 1-6 Class Cost of Service Results (FY 2016) .............................................................................. 10 Figure 1-7 AWWA Meter Ratios as Compared to Ratios Used in Rate Design ..................................... 11 Summary & Comparison of Current and Recommended Sewer Rates .................................................. 13 Recommended Sewer Rates Bill Impacts ............................................................................................... 13 Summary & Comparison of Current and Alternative Recommended Sewer Rates................................ 16 Alternative Recommended Sewer Rates Bill Impacts ............................................................................ 16 City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 1 INTRODUCTION Rate Study The City of Page (City) engaged GDS & Associates, Inc. (GDS) to conduct a comprehensive water and sewer rate study that could be utilized to evaluate and enhance the user charges for the City’s water and sewer service to ensure that there is a proportionate recovery of costs from the various user classes. This report documents the resultant findings, analyses, and proposed changes for the sewer portion of the study. The City’s water utility provides water services to approximately 3,100 residential and commercial customers. Currently, the City receives all of its water supply from the Glen Canyon Dam. The Water utility is responsible for operating and maintaining approximately 60 miles of pipelines, 7 pressure reducing/regulating stations, 1 pump stations and the City of Page Water Treatment Plant. The Wastewater utility provides sewer services to about 2,600 residential and commercial accounts. It is responsible for the operation and maintenance of the City of Page Wastewater Treatment Plant, 48 miles of collection lines, 4 lift stations, 1,000 manholes, and a reclaimed water system used to water the golf course. The City operates the water and wastewater systems as self-supporting enterprises, with revenues and expenditures accounted for separately from its other enterprises and General Fund activities. The major objectives of this particular study prioritized by the Page Utility Board include the following:  Educate the customers of the process and ensure that their concerns and input were considered in the development of rates. If a rate increase is decided by the council then a stakeholders meeting led by GDS and Page Utility personnel will be conducted. During this meeting, we will explain the determined the top three objectives for the water/wastewater customers. This process is addressed in Appendix H.  A comprehensive review of the classifications of Non-Residential customers currently being billed under the Residential customer rate class and their impact on rates. Recommend a rate policy that would apply rates equitably and fairly to this Commercial sub-class.  Three different wastewater rate options with one reflecting a single fixed rate. This report provides an overview of the study and includes findings and recommendations for water and wastewater rates. Benchmark Comparison In addition to the rate study addressed above, GDS conducted a performance benchmark comparison using statistics provided by AWWA. The comparison is perfunctory in nature and the sole purpose is to determine whether a staffing level assessment should be conducted. The results of these comparisons can be found in Appendix I. City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 2 OVERVIEW OF THE STUDY The scope of this study is to develop cost based water and wastewater user rates through a comprehensive cost of service (COS) and rate design study process. There are three major sequential steps involved in this study: Step 1 - Financial Planning: User and usage data from the most recent fiscal year is compiled. The single family residential usage in the different rate tiers is analyzed to determine revenues that will be collected from this class. Operating and capital costs are compiled and revenue requirements are projected for a five- year period from Fiscal Year (FY) 2014-2015 through FY 2019-2020. Financial planning involves estimation of annual O&M and capital expenditures, annual debt service and reserve requirements, operating and capital revenue sources and the determination of required annual user revenues from rates and charges. Step 2 - Cost of Service Analysis: Cost of Service Analysis involves identifying and apportioning annual revenue requirements to the different user classes proportionate to their demand on the water system and proportionate to their wastewater loadings. Step 3 - Rate Design: Rate Design involves the development of a fixed and variable schedule of rates for each of the different user classes to proportionately recover the costs attributable to them. This is also where other policy objectives can be achieved. Common Objectives all Rate Studies Share Industry wide there are common objectives that rate studies share. A quick review of these objectives will help the reader understand the detailed discussions in the following pages regarding the “how and why” of the methods used in the study. Financial Sufficiency -The rate structure should not only adequately recover the costs associated with providing service, but also ensure that enough revenues are generated to meet current or future bond coverage, reserve requirements and capital expenditures. Cost of Service Based Allocations - The rate structure should ensure that each customer class is contributing equitably towards revenue requirements based upon the costs of providing service to each customer class. Rate Stability - The rate structure should minimize dramatic rate increases or decreases over the planning period. Rate stability is measured through bill impacts. City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 3 Revenue Stability - The rate structure should provide for a steady and predictable stream of revenues to the utility such that the utility is capable of meeting its current financial requirements. Simple to Understand and Update - The rate structure should be easy for City customers to understand, utilizing a moderate level of educational tools. In addition, the rate structure should allow for effective maintenance by City staff in future years. Ease of Implementation - The rate structure should be compatible with the City’s billing system addition. The rate structure should allow for the continuation of existing management and system reports. Defensibility - The rate structure should be consistent with the rate setting methodologies provided by AWWA and applicable laws in order to ensure that the rates are defensible if challenged in court. Minimization of Customer Impacts - The rate structure should be developed such that adverse rate impacts on each customer class are minimized. Common Objectives Typically Applied on a Case-by-Case Basis Depending on the characteristics of the utility, the following objectives may or may not carry a high degree of importance: Equitable Contributions from New Customers - New customers should be responsible for the capital costs of providing service, which can be important to rapid-growth communities. Economic Development - The rate structure could incorporate a preferential rate that may be used to attract economic development, which can be important to communities that are experiencing slow or negative economic growth. Affordability to Disadvantaged Customers - The rate structure should incorporate practices or procedures that help ensure that economically disadvantaged customers can afford water and wastewater service, which can be important to communities with a large diverse customer base. Conservation/Demand - The rate structure should encourage water conservation as well as assist in managing system demand, reduce peak consumption, reduce seasonal consumption, reduce total consumption, reward economically efficient water users, surcharge nonessential and non-efficient water use and communicate conservation consciousness. This rate structure can be important to communities with water supply issues or a high interest in or concern for water sustainability. Keeping these objectives in mind while reviewing this study will help clarify the processes and procedures addressed in this study. City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 4 WASTEWATER RATE STUDY Current Rates and Revenues The current wastewater water rate structure consists of a fixed monthly service charge or “base rate” that does not vary by meter size and a single tier commodity rate for both residential and commercial that is based on water usage. Residential usage charges are capped at an average winter use, while the Commercial class does not have winter averaging. In other words all Commercial customers’ water usage is billed on the wastewater side as well. This encourages Commercial customers with significant outdoor water usage to add irrigation service so they will not incur wastewater charges for water that does not go into the system. As with the current water rates, the current sewer rate design subsidizes large customers, whose high demand adds more wastewater into the system than a smaller customer. As can be seen below, despite the fact that Commercial customers make up about 10% of wastewater customers, they represent nearly 50% of the total volumes treated. 2,271  390  Figure 1‐1: Sewer Customers FY 2014  Residential Commercial City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 5 Overall fixed revenues for Wastewater are 10.5%. As with Water system revenue, the higher the fixed ratio is, the more stable the revenue stream. Based on our experience, overall fixed revenue ratios in the 30% to 40% range provide a reasonable level of stability. Comprehensive Wastewater Customer Classification Review The Page Utility Board requested that GDS research and address the “non-residential” wastewater accounts (and in some cases water accounts) that have been misclassified under the Residential wastewater tariff rather than the Commercial wastewater tariff. Page Utility Enterprises uses the “winter averaging” methodology to estimate the amount of wastewater the residential rate class contributes to the system. Under this methodology, although water volumes are billed as metered, wastewater volumes billed are controlled by a ‘cap’ that is based on the three lowest-usage months during the winter. This winter average represents the non-irrigation usage of the household, as irrigation of lawns and gardens are greatly or completely curtailed during these months. Winter averaging is not typically used for estimating commercial customer usage because their usage is driven by business activity and increased indoor water use. Additionally, there is a financial incentive for all commercial customers that require outside irrigation to install an irrigation meter. The volumes recorded and billed under the irrigation rate are excluded from the customer’s billed wastewater volumes. City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 6 Commercial customers also produce waste that is, on average, more concentrated and contains more particulate matter than residential customers. Misclassifying Commercial loads to the Residential rate class can lead to rate imbalances. First, winter averaging causes volumetric revenues to be lower than they should be. Secondly, the customer is not paying for their fair share of wastewater treatment. Cost of Service (COS) study allocations between customer classes will reflect the misclassified customers, leading to an imbalance in costs being assigned to each customer class. Thus, moving the misclassified customers from Residential to Commercial corrects the imbalance issues. The Page Utility Staff identified the misclassified Commercial customers by cross referencing Commercial electric service customers with the Residential wastewater customers. GDS was provided with a list of these customers. In many cases it is easy to understand why the customer is being billed under residential class rates, as a large number of misclassified customers have similar usage characteristics to the residential class. This includes rental property customers which are arguably residential dwellings. However, there are also many solely commercial facilities on the list which should not be classified as residential. On one hand, using winter averaging for a house that is being used as a rental property seems logical. However, if that rental property is only being used during the summer months when tourism levels are high and is empty during the winter months, winter averaging would not provide a clear picture of what the property is contributing to the system and the commercial rate class would seem more appropriate. We are - for the purposes of determining the COS in this study - moving all locations identified by the Page Utility Enterprises Staff from residential to commercial rates, resulting standardization of customer class type for each location between the water, wastewater and electric utilities. This solution is discussed further in our recommendations section below. We identified all the non-residential customers in the Residential class. A summary of customer count, usage, and meter size by type of location is presented below: City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 7 Figure 1-3: Summary of Non-Residential Locations In the process of determining the adjusted billing determinants, it was assumed that some misclassified customers would elect to have an irrigation meter installed in order to reduce or eliminate the additional wastewater costs arising from the switch from residential to commercial rate classes. Volumes billed to sewer usage during the test year must be reduced in order to reflect this assumption. In order to estimate what accounts may be interested in taking irrigation service, test year usage data was examined for all accounts. Those accounts with both large volumes and with proportionally high summer usage during the test year were assigned irrigation meters in the model, with the proportion of the usage moved to irrigation based on the type of facility. The increases and decreases to test year water and wastewater volumes and number of customers due to the switches from residential to commercial and irrigation meters are summarized below and have been incorporated into all test year figures presented in this report. Figure 1-4: Impact of Movement from Residential to Commercial Rate Class Location Type # of Connections Usage (kGal) Apartments 6                                 1,810                          Church 19                               4,420                          City 1                                 329                              Commercial 16                               11,238                        Healthcare 1                                 143                              Motel 4                                 872                              Rental 28                               3,761                          School District 10                               24,894                        Unknown 17                               3,452                          Total 102                             50,919                        Adjustment to Number of Customers Adjustment to Volumes Water Residential (54)                                                        (9,062)                                                   Commercial 54                                                          (12,361)                                                 Irrigation 11                                                          21,423                                                  Total Increase/(Decrease)11                                                           ‐                                                              Sewer Residential (92)                                                        (16,712)                                                 Commercial 101                                                       29,450                                                  Total Increase/(Decrease)9                                                            12,738                                                  City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 8 Projections of Revenue Requirements In order to determine the appropriate wastewater rates, GDS projected the revenue requirements, including operations and maintenance (O&M) and capital improvement costs for the study period from FY 2015 to 2020. O&M expenses include the cost of operating and maintaining the collection and treatment facilities, as well as the costs of providing technical services and other administrative costs of the wastewater system. The O&M projections are based on the City's FY 2015 budget and an inflationary factor of 2 percent in projecting all O&M expenditures, except pension and medical benefits, which are projected to increase at 5 percent. Finally, wastewater accounts and usage were projected to grow at one-fifth of a percent and 1 percent respectively per year from FY 2015 through 2020. In addition to the operating expenses, the City is planning significant capital expenditures over the next five years. The total Capital Improvement Program (CIP) expenditures over the six year period is $3 million, all of which will be funded through the cash flow of operations. Appendix A provides all the projected revenue requirements used to develop rates. Figure 2-4 below provides the summary of projected expenses from 2015 through 2020. Figure 1-5: FY 2015-2020 Wastewater Projected Expenses The large increase between Fiscal Year 2015 and Fiscal Year 2016 is due mainly to a reallocation of personnel expenses between the Page water and sewer systems. We have developed rates to recover the required Fiscal Year 2016 level. Allocation of Wastewater Revenue Requirements to Customer Class of Service The three main cost allocation parameters are Wastewater Flow, TSS (Total Suspended Solids), and BOD (Biochemical Oxygen Demand). TSS and BOD constitute strength components of the wastewater discharge. In addition, wastewater customer service, like water customer service, is an additional cost allocation parameter. The percentages used to allocate the FY 2015 cost of service to the wastewater Category 2014‐2015 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 Sewer Collection ‐ Cost of Sales & Service 34,500$              34,500$              35,190$              35,892$              36,610$              37,341$               Wastewater Treat. Plant: Cost of Sales & Service 412,800              447,800              461,080              474,783              488,922              503,514               Personnel Services 453,881              596,191              612,302              628,945              646,141              663,912               Administrative & General Expenses 43,100                43,100                43,962                44,841                45,737                46,652                 Outside Services 70,500                80,500                82,110                83,753                85,428                87,136                 Capital Additions 471,000              329,000              335,580              342,291              349,137              356,119               Total Sewer Budget 1,485,781$        1,531,091$        1,570,224$        1,610,505$        1,651,975$        1,694,674$         Less: Other Sewer Revenues 227,500              176,500              182,942              189,619              196,540              203,714               Revenue Requirement 1,258,281$        1,354,591$        1,387,282$        1,420,886$        1,455,435$        1,490,960$         Increase % 7.65% 2.41% 2.42% 2.43% 2.44% Budget Projection City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 9 parameters are derived based on the design method of allocation. Under the design method of allocations, costs are assigned based on the parameters which dictate the design of each process. The allocation of costs to the three parameters involves:  Detailed breakdown of O&M costs.  Itemization of the costs by functions such as collection, treatment, outfall, etc.  Allocation of the functional costs to the wastewater parameters. Operating costs identified with the collection system are allocated to flow, BOD and TSS at 60 percent, 20 percent and 20 percent, respectively. Treatment costs are allocated in generally the same manner as the collection costs, but with some costs being allocated directly to flow. Billing and customer service costs are allocated to the customer charge. Costs that could not be specifically identified were allocated proportionately based on the collection and treatment allocations. The cost of service (COS) allocations conducted in this study are based on our experience for similar treatment plants and are consistent with industry practices. In order to allocate costs of service to the different user classes, unit costs of service need to be developed for flow, TSS, BOD, and customer service. The unit costs of service are developed by dividing the total annual costs allocated to each parameter by the total annual loadings of the respective parameter, total flow and loadings of each customer class in the system. The strength factors for the Residential customer class was based on accepted industry standard and the Commercial class strength factors were based on an estimate using acceptable industry standards. Figure 1-6: Class Cost of Service Results (FY2016) Further detail on the Class Cost of Service can be found in Appendix B. Cost Category Residential Commercial Total Sewer Collection: Cost of Sales & Service 16,369$                        18,131$                        34,500$                         Wastewater Treat. Plant: Cost of Sales & Service 219,399                        228,401                        447,800                         Personnel Services 318,970                        277,221                        596,191                         Administrative & General Expenses 23,186                          19,914                          43,100                           Outside Services 40,960                          39,540                          80,500                           Capital Additions 166,268                        162,732                        329,000                         Less: Other Sewer Revenues 90,945                          85,555                          176,500                         Total Revenue Requirement 694,207$                     660,384$                     1,354,591                     City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 10 Summary of GDS Rate Recommendations  The fixed charges should follow industry standards and be progressively higher the larger the meter. In other words, 2” will pay more than 1.5”, 6” will pay more than 5”, and so on.  Commercial customers taking service from meters 5/8” – 1” who do not also take service under an irrigation meter should be assigned a flat volumetric monthly usage of 5 thousand gallons for 5/8” and 3/4” meters and 10 thousand gallons for 1” meters.  Commercial customers with meters under 1 1/2” who also take service under an irrigation meter should be billed on their actual usage instead of flat volumetric usage.  Commercial customers taking service from a meter larger than 1” should be billed their actual usage.  Approximately 40% of the total cost of service (COS) is collected with fixed rates. The recommendation is an increase from the current 10.5%. As discussed earlier, the higher the fixed ratio, the more stable the revenue stream. One-fourth of the fixed revenue is attributable to the flat usage assigned to commercial meters.  All the non-residential customers misclassified as residential should be moved to the commercial class.  The City Council should consider slight across-the-board rate adjustments of 1% to 2% each year. The purpose of these adjustments would be to keep up with inflationary pressure while keeping rate increases insignificant. Fixed Monthly Charges Based on Meter Size As with water rates, GDS is recommending modified wastewater meter ratios in order to mitigate the bill impacts while recognizing industry standards that larger meters should pay their fair share of costs related to their actual or potential contribution rate. Industry rate making methodology typically considers the potential or actual demand according to the meter size along with other specific meter costs. For instance, the AWWA has established the following meter ratios that can be used or considered when establishing fixed rates: Figure 1-7: AWWA Meter Ratios as Compared to Ratios Used in Rate Design Meter Size Maximum Flow Rate (gpm)AWWA Meter Ratio Meter Ratio Used ‐ Recommended Meter Ratio Used ‐ Alt. Recommended 5/8" Meter 20 1.0 1.0 1.0 3/4" Meter 30 1.5 1.0 1.0 1" Meter 50 2.5 1.0 1.0 1 1/2" Meter 100 5.0 2.5 2.5 2" Meter 160 8.0 4.0 4.0 3" Meter 320 16.0 7.5 7.5 4" Meter 500 25.0 12.5 12.5 6" Meter 1,000 50.0 25.0 25.0 City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 11 As the table indicates above the larger the meter size the larger the potential water demand as expressed in gallons per minute (GPM). When applying the ratios there may need to be moderation rather than strict adherence in order to reduce the rate impacts. GDS is recommending modified meter ratios to calculate meter charges in order to mitigate the bill impacts of low usage customers while recognizing industry standards that larger meters should pay more of their fair share of demand costs. This is a gradual approach and moving the ratios toward the AWWA standard should be considered in future rate increases. As 1” Meters are the most prevalent and are installed in all newly constructed locations, we have set the customer charge for meters 1” or less at the same level. Fixed Volumes for Accounts with Meters smaller than 1 1/2” without Irrigation Meters Due to rate impact concerns and in order to make bills understandable and predictable for these small commercial customers, we are recommending they be billed a fixed monthly usage level of 5 thousand gallons for 5/8” and 3/4” meters and 10 thousand gallons for 1” meters. These averages are based on the average usage for these meter sizes during the test year. Accounts with Meters Smaller than 1 1/2” and Irrigation Meters Commercial accounts that are taking service both from a meter less than 1 1/2” and an irrigation meter should be billed on their actual usage. Any commercial account that has usage related to outdoor watering should be encouraged to install an irrigation meter if they have not already done so. Accounts with Meters 1 1/2” and Larger Commercial accounts with meters 1 1/2” and larger should be billed their actual usage. Those accounts with meters 1 1/2” and larger with usage related to outdoor watering should be strongly encouraged to install an irrigation meter if they have not already done so. Fixed Revenue Ratio The current rates for sewer reflect a fixed revenue ratio of 10.5%. Fixed revenue is represented by the fixed rates charge each customer regardless of the amount of water they use. The higher the fixed ratio the more stable the revenue stream and the more likely cash needs can be maintained through operational cash flow rather than sole dependence on credit markets. Fixed ratios in the 30% to 40% range are reasonable. The fixed rates recommended by GDS produces a 40% fixed revenue ratio. Non-Residential Residential Customers to Commercial Class There are some non-residential water customers that have been misclassified as residential and should be reclassified to Commercial. See the “Comprehensive Wastewater Customer Classification Review” for more detail. City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 12 Recommended Wastewater Rate Structure Presented below is a side-by-side comparison of the current and recommended wastewater rates by class: Below are the average usage bill impacts for each class and meter size: Meter Size Customer Charge Meter Size Customer Charge All Meters $4.00 5/8" $12.52 3/4" $12.52 1" $12.52 1.5" $31.30 2" $50.08 3" $93.90 4" $156.50 6" $313.00 Volumetric Charge Volumetric Charge Meter Size Customer Charge Meter Size Customer Charge All Meters $4.00 5/8" $12.52 3/4" $12.52 1" $12.52 1.5" $31.30 2" $50.08 3" $93.90 4" $156.50 6" $313.00 Volumetric Charge Volumetric Charge Commercial Customers with meter sizes 5/8"‐1" billed the following mothly flat usage: 5/8" Customers ‐ 5,000 Gallons 3/4" Customers ‐ 5,000 Gallons 1" Customers ‐ 10,000 Gallons Current Residential Rates Recommended Residential Rates Current Commercial Rates Recommended Commercial Rates All Gallons: $4.18 per 1,000 Gallons All Gallons: $4.18 per 1,000 Gallons All Gallons: $4.18 per 1,000 Gallons All Gallons: $4.18 per 1,000 Gallons Meter Size FY 2015 Customers Current Bill Recommended Increase ($) Increase (%) 5/8" 792 16.54$                          25.06$                          8.52$                            52% 3/4" 587 16.54$                          25.06$                          8.52$                            52% 1" 911 16.54$                          25.06$                          8.52$                            52% 1.5" 6 16.54$                          43.84$                          27.30$                          165% Residential Bill Impacts @ 3,000 Gallons Winter Averaging Usage City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 13 Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 24.90$                          33.42$                          8.52$                            34% 3/4" 587 24.90$                          33.42$                          8.52$                            34% 1" 911 24.90$                          33.42$                          8.52$                            34% 1.5" 6 24.90$                          52.20$                          27.30$                          110% 1 Typical Residential Winter Average Residential Bill Impacts @ 5,000 Gallons Winter Averaging Usage1 Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 45.80$                          54.32$                          8.52$                            19% 3/4" 587 45.80$                          54.32$                          8.52$                            19% 1" 911 45.80$                          54.32$                          8.52$                            19% 1.5" 6 45.80$                          73.10$                          27.30$                          60% Residential Bill Impacts @ 10,000 Gallons Winter Averaging Usage Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 45.80$                          33.42$                          (12.38)$                         ‐27% 3/4" 63 45.80$                          33.42$                          (12.38)$                         ‐27% 1" 183 45.80$                          54.32$                          8.52$                            19% 1.5" 51 45.80$                          73.10$                          27.30$                          60% 2" 122 45.80$                          91.88$                          46.08$                          101% 3" 5 45.80$                          135.70$                        89.90$                          196% 4" 13 45.80$                          198.30$                        152.50$                        333% 6" 3 45.80$                          354.80$                        309.00$                        675% Commercial Bill Impacts @ 10,000 Gallons Usage Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 129.40$                        33.42$                          (95.98)$                         ‐74% 3/4" 63 129.40$                        33.42$                          (95.98)$                         ‐74% 1" 183 129.40$                        54.32$                          (75.08)$                         ‐58% 1.5" 51 129.40$                        156.70$                        27.30$                          21% 2" 122 129.40$                        175.48$                        46.08$                          36% 3" 5 129.40$                        219.30$                        89.90$                          69% 4" 13 129.40$                        281.90$                        152.50$                        118% 6" 3 129.40$                        438.40$                        309.00$                        239% Commercial Bill Impacts @ 30,000 Gallons Usage City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 14 Presented below are proposed average residential bills compared to similar-sized Arizona municipalities’ residential and commercial rate class total bills. Billed Usage Level Page, AZ Current Page, AZ Recommended Globe, AZ Inside City Safford, AZ Wickenburg, AZ Inside City Winslow, AZ Inside City 3,000 Gallons 16.54$                   25.06$                   17.75$                   52.03$                   17.01$                   24.96$                    5,000 Gallons 24.90$                   33.42$                   17.75$                   52.03$                   20.99$                   33.56$                    10,000 Gallons 45.80$                   54.32$                   17.75$                   52.03$                   30.94$                   55.06$                    Arizona Residential Sewer Rates at Various Consumption Levels Usage Level Page, AZ Current Page, AZ Recommended Globe, AZ Inside City Safford, AZ Wickenburg, AZ Inside City Winslow, AZ Inside City 10,000 Gallons 45.80$                   33.42$                   40.20$                   72.97$                   40.43$                   48.26$                    25,000 Gallons 108.50$                 33.42$                   158.20$                 372.17$                 147.63$                 102.56$                  50,000 Gallons 213.00$                 33.42$                   305.70$                 746.17$                 281.63$                 193.06$                  Arizona Commercial Water Sewer at Various Consumption Levels 5/8" City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 15 Alternative Recommended Wastewater Rate Structure Below are the alternative recommended rates. This rate structure adopts the same move to ½ recommended AWWA meter equivalents as the recommended rates, but does not retain the current volumetric charge. This allows more revenue to be recovered in the volumetric charge, resulting in a 15% fixed revenue ratio. Meter Size Customer Charge Meter Size Customer Charge All Meters $4.00 5/8" $3.81 3/4" $3.81 1" $3.81 1.5" $9.53 2" $15.24 3" $28.58 4" $47.63 6" $95.25 Volumetric Charge Volumetric Charge Meter Size Customer Charge Meter Size Customer Charge All Meters $4.00 5/8" $8.36 3/4" $8.36 1" $8.36 1.5" $20.90 2" $33.44 3" $62.70 4" $104.50 6" $209.00 Volumetric Charge Volumetric Charge All Gallons: $4.18 per 1,000 Gallons All Gallons: $5.40 per 1,000 Gallons Current Residential Rates Recommended Residential Rates All Gallons: $4.18 per 1,000 Gallons All Gallons: $5.63 per 1,000 Gallons Current Commercial Rates Recommended Commercial Rates Meter Size FY 2015 Customers Current Bill Recommended Increase ($) Increase (%) 5/8" 792 16.54$                          20.69$                          4.15$                            25% 3/4" 587 16.54$                          20.69$                          4.15$                            25% 1" 911 16.54$                          20.69$                          4.15$                            25% 1.5" 6 16.54$                          26.40$                          9.86$                            60% Alternative Residential Bill Impacts @ 3,000 Gallons Winter Averaging Usage Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 24.90$                          31.94$                          7.04$                            28% 3/4" 587 24.90$                          31.94$                          7.04$                            28% 1" 911 24.90$                          31.94$                          7.04$                            28% 1.5" 6 24.90$                          37.65$                          12.75$                          51% 1Typical Residential Winter Average Alternative Residential Bill Impacts @ 5,000 Gallons Winter Averaging Usage1 City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _______________________________________________________________________ 16 Other Rate Alternatives There are three additional proposed wastewater rate design alternatives included in the final pages of Appendices E through G. They include (1) the current rate design increased to recover revenue requirements, (2) a flat single fee that would be charged to all customers in both Residential and Commercial Rate Classes regardless of usage or meter size, and (3) a flat fee based on the meter size of the customer. Although any of these rate designs would result in recovery of the cost of providing wastewater service, we believe that the recommended rates or the alternative recommended rate design strike the best balance between the need for a rate increase, fair allocation of costs to various customers and mitigation of rate impacts to low usage customers. Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 45.80$                          60.06$                          14.26$                          31% 3/4" 587 45.80$                          60.06$                          14.26$                          31% 1" 911 45.80$                          60.06$                          14.26$                          31% 1.5" 6 45.80$                          65.78$                          19.98$                          44% Alternative Residential Bill Impacts @ 10,000 Gallons Winter Averaging Usage Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 45.80$                          62.37$                          16.57$                          36% 3/4" 63 45.80$                          62.37$                          16.57$                          36% 1" 183 45.80$                          62.37$                          16.57$                          36% 1.5" 51 45.80$                          74.91$                          29.11$                          64% 2" 122 45.80$                          87.45$                          41.65$                          91% 3" 5 45.80$                          116.71$                        70.91$                          155% 4" 13 45.80$                          158.51$                        112.71$                        246% 6" 3 45.80$                          263.01$                        217.21$                        474% Alternative Commercial Bill Impacts @ 10,000 Gallons Usage Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 129.40$                        170.38$                        40.98$                          32% 3/4" 63 129.40$                        170.38$                        40.98$                          32% 1" 183 129.40$                        170.38$                        40.98$                          32% 1.5" 51 129.40$                        182.92$                        53.52$                          41% 2" 122 129.40$                        195.46$                        66.06$                          51% 3" 5 129.40$                        224.72$                        95.32$                          74% 4" 13 129.40$                        266.52$                        137.12$                        106% 6" 3 129.40$                        371.02$                        241.62$                        187% Alternative Commercial Bill Impacts @ 30,000 Gallons Usage City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX A: WASTEWATER REVENUE REQUIREMENT PROJECTION   Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design Study Budget Projection ‐ Wastewater System Category Account Description 2014‐2015 Growth Factor 2015‐2016 2016‐2017 2017‐2018 2018‐2019 2019‐2020 Sewer Collection: Cost of Sales & Services 52‐454‐2101 Operating Supplies 5,000                       Inflation Rate 5,000                 5,100                 5,202                 5,306                 5,412                  52‐454‐2102 Uniforms 900                          Inflation Rate 900                    918                    936                    955                    974                     52‐454‐2103 Safety Supplies 1,200                       Inflation Rate 1,200                 1,224                 1,248                 1,273                 1,298                  52‐454‐2104 Clothing Allowance 900                          Inflation Rate 900                    918                    936                    955                    974                     52‐454‐2113 Pipe & Fittings 2,500                       Inflation Rate 2,500                 2,550                 2,601                 2,653                 2,706                  52‐454‐2115 Equipment Repair & Maintenance 10,000                     Inflation Rate 10,000               10,200               10,404               10,612               10,824                52‐454‐9211 Cell Phones 500                          Inflation Rate 500                    510                    520                    530                    541                     52‐454‐5814 Fuel 10,000                     Inflation Rate 10,000               10,200               10,404               10,612               10,824                52‐454‐5813 Vehicle Repair & Maintenance 2,500                       Inflation Rate 2,500                 2,550                 2,601                 2,653                 2,706                  52‐454‐9210 Utilities 1,000                       Inflation Rate 1,000                 1,020                 1,040                 1,061                 1,082                  Total 34,500                     34,500               35,190               35,892               36,610               37,341                Wastewater Treatment Plant: Cost of Sales & Services 52‐464‐2101 Operating Supplies 18,000                     Inflation Rate 18,000               18,360               18,727               19,102               19,484                52‐464‐2102 Uniforms 1,800                       Inflation Rate 1,800                 1,836                 1,873                 1,910                 1,948                  52‐464‐2103 Safety Supplies 2,700                       Inflation Rate 2,700                 2,754                 2,809                 2,865                 2,922                  52‐464‐2104 Clothing Allowance 1,800                       Inflation Rate 1,800                 1,836                 1,873                 1,910                 1,948                  52‐464‐2114 Pipe & Fittings‐LP National 50,000                     Inflation Rate 50,000               51,000               52,020               53,060               54,121                524‐464‐2113 Valves & Controls ‐ LP National ‐                               Inflation Rate 30,000               30,600               31,212               31,836               32,473                52‐464‐2115 Equipment Repair & Maintnce incl Canyon 9 55,000                     Inflation Rate 55,000               56,100               57,222               58,366               59,533                52‐464‐9210 Utilities 215,000                   Growth/Inflation Rate 215,000             222,848             230,982             239,413             248,152              52‐464‐2810 Sludge Expense 18,000                     Growth/Inflation Rate 18,000               18,657               19,338               20,044               20,776                52‐464‐2811 Wastewater Sample Testing 12,500                     Inflation Rate 12,500               12,750               13,005               13,265               13,530                52‐464‐2820 Algae Control 7,000                       Inflation Rate 7,000                 7,140                 7,283                 7,429                 7,578                  52‐464‐2825 Polymer 16,000                     Growth/Inflation Rate 16,000               16,584               17,189               17,816               18,466                52‐464‐2830 Chlorine 13,000                     Growth/Inflation Rate 13,000               13,475               13,967               14,477               15,005                52‐464‐5813 WWTP Vehicle repair 2,000                       Inflation Rate 7,000                 7,140                 7,283                 7,429                 7,578                  Total 412,800                   447,800             461,080             474,783             488,922             503,514              Personnel Services 52‐454‐8200 Sewer Distribution Salaries 91,077                     Inflation Rate 144,350             147,237             150,182             153,186             156,250              52‐454‐8200 Sewer Distribution Salaries (Cust.) 10,902                     Inflation Rate 17,278               17,624               17,976               18,336               18,703                52‐464‐8200 Wastewater Treatment Salaries 181,133                   Inflation Rate 206,132             210,255             214,460             218,749             223,124              52‐500‐8200 Admin Support Salaries ‐                               Inflation Rate ‐                          ‐                          ‐                          ‐                          ‐                          52‐500‐8200 Admin Support Salaries (Cust.) 16,182                     Inflation Rate 46,971               47,910               48,868               49,845               50,842                52‐500‐8250 Pension Expense 31,413                     Benefits Infl Rate 43,265               45,428               47,699               50,084               52,588                52‐500‐8250 Pension Expense (Cust.) 3,126                       Benefits Infl Rate 4,305                 4,520                 4,746                 4,983                 5,232                  52‐500‐8230 Workmen's Comp 7,907                       Inflation Rate 8,186                 8,349                 8,516                 8,686                 8,860                  52‐500‐8230 Workmen's Comp (Cust.) 787                          Inflation Rate 815                    831                    848                    865                    882                     52‐500‐8240 Health Insurance 79,398                     Benefits Infl Rate 83,674               87,858               92,251               96,864               101,707              52‐500‐8240 Health Insurance (Cust.) 7,900                       Benefits Infl Rate 8,326                 8,742                 9,179                 9,638                 10,120                52‐500‐8220 FICA Expense 20,824                     Inflation Rate 28,858               29,436               30,025               30,626               31,239                52‐500‐8220 FICA Expense (Cust.) 2,072                       Inflation Rate 2,872                 2,929                 2,988                 3,048                 3,109                  52‐500‐8260 State Unemployment Insurance 1,160                       Inflation Rate 1,160                 1,183                 1,207                 1,231                 1,256                  State Unemployment Insurance (Cust.) 115                          Inflation Rate 115                    118                    120                    122                    124                     Total 453,881                   596,191             612,302             628,945             646,141             663,912              Administrative & General Expenses 52‐454‐9200 Office Supplies 1,500                       Inflation Rate 1,500                 1,530                 1,561                 1,592                 1,624                  52‐464‐9200 Office Supplies 600                          Inflation Rate 600                    612                    624                    636                    649                     52.454‐9215 Publications, Subscriptions & Memberships 500                          Inflation Rate 500                    510                    520                    530                    541                     52‐464‐9215 Publications, Subscriptions & Memberships 500                          Inflation Rate 500                    510                    520                    530                    541                     52‐500‐9400 Insurance 34,000                     Inflation Rate 34,000               34,680               35,374               36,081               36,803                52‐500‐9216 Postage 2,000                       Inflation Rate 2,000                 2,040                 2,081                 2,123                 2,165                  52‐500‐9600 Bad Debt Provision 1,000                       Inflation Rate 1,000                 1,020                 1,040                 1,061                 1,082                  Debt Service paid to City of Page ‐                               As Calculated ‐                          ‐                          ‐                          ‐                          ‐                          Transfer to Water ‐                               Inflation Rate ‐                          ‐                          ‐                          ‐                          ‐                          Transfer to General Fund ‐                               Inflation Rate ‐                          ‐                          ‐                          ‐                          ‐                          Non reimbursed GC exepenses ‐                               Inflation Rate ‐                          ‐                          ‐                          ‐                          ‐                          52‐454‐9214 Travel, Meals Training‐ Sewer Dist 1,000                       Inflation Rate 1,000                 1,020                 1,040                 1,061                 1,082                  52‐464‐9214 Travel, Meals Training‐ Wastewater Treatment 2,000                       Inflation Rate 2,000                 2,040                 2,081                 2,123                 2,165                  A&G Capital Costs ‐                          ‐                          ‐                          ‐                          ‐                          Total 43,100                     43,100               43,962               44,841               45,737               46,652                Outside Services 52‐454‐9340 Contract Services 2,000                       Inflation Rate 2,000                 2,040                 2,081                 2,123                 2,165                  52‐454‐9360 Root Control Service 40,000                     Inflation Rate 40,000               40,800               41,616               42,448               43,297                Outside Services‐Legal 4,000                       Inflation Rate 4,000                 4,080                 4,162                 4,245                 4,330                  Outside Services ‐ Audit 2,500                       Inflation Rate 2,500                 2,550                 2,601                 2,653                 2,706                  Outside Services ‐ Engineering Inflation Rate 20,000               20,400               20,808               21,224               21,648                52‐464‐2850 ADEQ Permits 22,000                     Inflation Rate 12,000               12,240               12,485               12,735               12,990                Outside Services ‐ Capital Expenses As Calculated ‐                          ‐                          ‐                          ‐                          ‐                          Total 70,500                     80,500               82,110               83,753               85,428               87,136                Capital Additions 52‐000‐3620 Improvements ‐ Golf Course 50,000                     Inflation Rate 51,000               52,020               53,060               54,121               55,203                Improvements ‐ Dist. System 200,000                   Inflation Rate 200,000             204,000             208,080             212,242             216,487              Improvements ‐ Equipment 210,000                   Inflation Rate 78,000               79,560               81,151               82,774               84,429                Capital Equipment 11,000                     Inflation Rate ‐                          ‐                          ‐                          ‐                          ‐                          Total 471,000                   329,000             335,580             342,291             349,137             356,119              Total Sewer Budget 1,485,781              1,531,091        1,570,224          1,610,505          1,651,975        1,694,674         Sewer Revenues Total 227,500                   Growth/Inflation Rate 176,500             182,942             189,619             196,540             203,714              Revenue Requirement 1,258,281              1,354,591        1,387,282          1,420,886          1,455,435        1,490,960         Budget Projection City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX B: WASTEWATER FUNCTIONALIZATION AND ALLOCATION   Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyFY 2015 Wastewater Budget ProjectionCategory Account Description Budget Functionalization FLOW BOD TSS CUSTFlow BOD TSS Cust Flow BOD TSS CustSewer Collection: Cost of Sales & Services52‐454‐2101 Operating Supplies 5,000$             Weighted 3,000$           1,000$           1,000$            ‐$                    1,507$           426$               429$                ‐$                    1,493$           574$               571$                ‐$                    52‐454‐2102 Uniforms 900                  Weighted 540                 180                 180                  ‐                      271                 77                   77                    ‐                      269                 103                 103                  ‐                      52‐454‐2103 Safety Supplies 1,200               Weighted 720                 240                 240                  ‐                      362                 102                 103                  ‐                      358                 138                 137                  ‐                      52‐454‐2104 Clothing Allowance 900                  Weighted 540                 180                 180                  ‐                      271                 77                   77                    ‐                      269                 103                 103                  ‐                      52‐454‐2113 Pipe & Fittings 2,500               Weighted 1,500             500                 500                  ‐                      753                 213                 214                  ‐                      747                 287                 286                  ‐                      52‐454‐2115 Equipment Repair & Maintenance 10,000             Weighted 6,000             2,000             2,000              ‐                      3,014             852                 857                  ‐                      2,986             1,148             1,143              ‐                      52‐454‐9211 Cell Phones 500                  Weighted 300                 100                 100                  ‐                      151                 43                   43                    ‐                      149                 57                   57                    ‐                      52‐454‐5814 Fuel 10,000             Weighted 6,000             2,000             2,000              ‐                      3,014             852                 857                  ‐                      2,986             1,148             1,143              ‐                      52‐454‐5813 Vehicle Repair & Maintenance 2,500               Flow 2,500              ‐                       ‐                       ‐                      1,256              ‐                       ‐                       ‐                      1,244              ‐                       ‐                       ‐                      52‐454‐9210 Utilities 1,000               Weighted 600                 200                 200                  ‐                      301                 85                   86                    ‐                      299                 115                 114                  ‐                      Total 34,500$           21,700$         6,400$           6,400$            ‐$                    10,900$         2,726$           2,743$            ‐$                    10,800$         3,674$           3,657$            ‐$                    Wastewater Treatment Plant: Cost of Sales & Servic52‐464‐2101 Operating Supplies 18,000$           Weighted 10,800$         3,600$           3,600$            ‐$                    5,425$           1,534$           1,543$            ‐$                    5,375$           2,066$           2,057$            ‐$                    52‐464‐2102 Uniforms 1,800               Weighted 1,080             360                 360                  ‐                      542                 153                 154                  ‐                      538                 207                 206                  ‐                      52‐464‐2103 Safety Supplies 2,700               Weighted 1,620             540                 540                  ‐                      814                 230                 231                  ‐                      806                 310                 309                  ‐                      52‐464‐2104 Clothing Allowance 1,800               Weighted 1,080             360                 360                  ‐                      542                 153                 154                  ‐                      538                 207                 206                  ‐                      52‐464‐2114 Pipe & Fittings‐LP National 50,000             Weighted 30,000           10,000           10,000            ‐                      15,069           4,260             4,286              ‐                      14,931           5,740             5,714              ‐                      52‐464‐2113 Valves & Controls ‐ LP National‐                        Weighted‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      52‐464‐2115 Equipment Repair & Maintnce incl Cany55,000             Weighted 33,000           11,000           11,000            ‐                      16,576           4,686             4,715              ‐                      16,424           6,314             6,285              ‐                      52‐464‐9210 Utilities 215,000           Flow 215,000          ‐                       ‐                       ‐                      107,994          ‐                       ‐                       ‐                      107,006          ‐                       ‐                       ‐                      52‐464‐2810 Sludge Expense 18,000             Weighted 10,800           3,600             3,600              ‐                      5,425             1,534             1,543              ‐                      5,375             2,066             2,057              ‐                      52‐464‐2811 Wastewater Sample Testing 12,500             Flow 12,500            ‐                       ‐                       ‐                      6,279              ‐                       ‐                       ‐                      6,221              ‐                       ‐                       ‐                      52‐464‐2820 Algae Control 7,000               Flow 7,000              ‐                       ‐                       ‐                      3,516              ‐                       ‐                       ‐                      3,484              ‐                       ‐                       ‐                      52‐464‐2825 Polymer 16,000             Flow 16,000            ‐                       ‐                       ‐                      8,037              ‐                       ‐                       ‐                      7,963              ‐                       ‐                       ‐                      52‐464‐2830 Chlorine 13,000             Flow 13,000            ‐                       ‐                       ‐                      6,530              ‐                       ‐                       ‐                      6,470              ‐                       ‐                       ‐                      52‐464‐5813 WWTP Vehicle repair 2,000               Weighted 1,200             400                 400                  ‐                      603                 170                 171                  ‐                      597                 230                 229                  ‐                      Total 412,800$        353,080$       29,860$         29,860$          ‐$                    177,351$       12,720$         12,798$          ‐$                    175,729$       17,140$         17,062$          ‐$                    Personnel Services52‐454‐8200 Sewer Distribution Salaries 91,077$           Collection 57,286$         16,896$         16,896$          ‐$                    28,775$         7,197$           7,241$            ‐$                    28,512$         9,698$           9,654$            ‐$                    52‐454‐8200 Sewer Distribution Salaries (Cust.) 10,902             Customer‐                       ‐                       ‐                      10,902            ‐                       ‐                       ‐                      9,304              ‐                       ‐                       ‐                      1,598             52‐464‐8200 Wastewater Treatment Salaries 181,133           Treatment 151,314         14,910           14,910            ‐                      76,004           6,351             6,390              ‐                      75,309           8,559             8,519              ‐                      52‐500‐8200 Admin Support Salaries‐                        Col/Treat‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Admin Support Salaries (Cust.) 16,182             Customer‐                       ‐                       ‐                      16,182            ‐                       ‐                       ‐                      13,810            ‐                       ‐                       ‐                      2,372             52‐500‐8250 Pension Expense 31,413             Col/Treat 25,778           2,818             2,818              ‐                      12,948           1,200             1,208              ‐                      12,830           1,617             1,610              ‐                      Pension Expense (Cust.) 3,126               Customer‐                       ‐                       ‐                      3,126              ‐                       ‐                       ‐                      2,668              ‐                       ‐                       ‐                      458                 52‐500‐8230 Workmen's Comp 7,907               Col/Treat 6,489             709                 709                  ‐                      3,259             302                 304                  ‐                      3,229             407                 405                  ‐                      Workmen's Comp (Cust.) 787                  Customer‐                       ‐                       ‐                      787                  ‐                       ‐                       ‐                      671                  ‐                       ‐                       ‐                      115                 52‐500‐8240 Health Insurance 79,398             Col/Treat 65,154           7,122             7,122              ‐                      32,727           3,034             3,052              ‐                      32,428           4,088             4,069              ‐                      Health Insurance (Cust.) 7,900               Customer‐                       ‐                       ‐                      7,900              ‐                       ‐                       ‐                      6,743              ‐                       ‐                       ‐                      1,158             52‐500‐8220 FICA Expense 20,824             Col/Treat 17,088           1,868             1,868              ‐                      8,583             796                 801                  ‐                      8,505             1,072             1,067              ‐                      FICA Expense (Cust.) 2,072               Customer‐                       ‐                       ‐                      2,072              ‐                       ‐                       ‐                      1,768              ‐                       ‐                       ‐                      304                 52‐500‐8260 State Unemployment Insurance 1,160               Col/Treat 952                 104                 104                  ‐                      478                 44                   45                    ‐                      474                 60                   59                    ‐                      State Unemployment Insurance (Cust.) 115                  Customer‐                       ‐                       ‐                      115                  ‐                       ‐                       ‐                      98                    ‐                       ‐                       ‐                      17                   Total 453,881$        324,061$       44,425$         44,425$         40,969$         162,775$       18,924$         19,041$         34,964$         161,286$       25,501$         25,385$         6,004$           Administrative & General Expenses52‐454‐9200 Office Supplies 1,500$             Col/Treat/Per 1,105$           142$               142$               112$               555$               60$                 61$                 96$                 550$               81$                 81$                 16$                 52‐464‐9200 Office Supplies 600                  Col/Treat/Per 442                 57                   57                   45                   222                 24                   24                   38                   220                 33                   32                   7                     52.454‐9215 Publications, Subscriptions & Membersh500                  Col/Treat/Per 368                 47                   47                   37                   185                 20                   20                   32                   183                 27                   27                   5                     52‐464‐9215 Publications, Subscriptions & Membersh500                  Col/Treat/Per 368                 47                   47                   37                   185                 20                   20                   32                   183                 27                   27                   5                     52‐500‐9400 Insurance 34,000             Col/Treat/Per 25,040           3,210             3,210             2,540             12,578           1,367             1,376             2,168             12,463           1,843             1,834             372                 52‐500‐9216 Postage 2,000               Customer‐                       ‐                       ‐                      2,000              ‐                       ‐                       ‐                      1,707              ‐                       ‐                       ‐                      293                 52‐500‐9600 Bad Debt Provision 1,000               Customer‐                       ‐                       ‐                      1,000              ‐                       ‐                       ‐                      853                  ‐                       ‐                       ‐                      147                 Debt Service paid to City of Page‐                        Col/Treat/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Transfer to Water‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Transfer to General Fund‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Non reimbursed GC exepenses‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      52‐454‐9214 Travel, Meals Training‐ Sewer Dist 1,000               Col/Treat/Per 736                 94                   94                   75                   370                 40                   40                   64                   367                 54                   54                   11                   52‐464‐9214 Travel, Meals Training‐ Wastewater Trea2,000               Col/Treat/Per 1,473             189                 189                 149                 740                 80                   81                   128                 733                 108                 108                 22                   A&G Capital Expenses‐                        Col/Treat/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 43,100$           29,533$         3,786$           3,786$           5,996$           14,834$         1,613$           1,623$           5,117$           14,699$         2,173$           2,163$           879$               Outside Services52‐454‐9340 Contract Services 2,000$             Col/Treat/Per/Ad 1,469$           188$               188$               154$               738$               80$                 81$                 132$               731$               108$               108$               23$                 52‐454‐9360 Root Control Service 40,000             Flow 40,000            ‐                       ‐                       ‐                      20,092            ‐                       ‐                       ‐                      19,908            ‐                       ‐                       ‐                      Outside services‐Legal 4,000               Col/Treat/Per/Ad 2,938             377                 377                 309                 1,476             160                 161                 263                 1,462             216                 215                 45                   Outside services‐ Audit 2,500               Col/Treat/Per/Ad 1,836             235                 235                 193                 922                 100                 101                 165                 914                 135                 134                 28                   Outside services ‐ Engineering‐                        Col/Treat/Per/Ad‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      52‐464‐2850 ADEQ Permits 22,000             Col/Treat/Per/Ad 16,159           2,071             2,071             1,698             8,117             882                 888                 1,449             8,043             1,189             1,184             249                 Outside Services ‐ Capital Expenses‐                        Col/Treat/Per/Ad‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 70,500$           62,403$         2,872$           2,872$           2,354$           31,345$         1,223$           1,231$           2,009$           31,058$         1,648$           1,641$           345$               Capital Additions52‐000‐3620 Improvements ‐ Golf Course 50,000$           Flow 50,000$          ‐$                     ‐$                     ‐$                    25,115$          ‐$                     ‐$                     ‐$                    24,885$          ‐$                     ‐$                     ‐$                    Improvements ‐ Dist. System 200,000           Flow 200,000          ‐                       ‐                       ‐                      100,459          ‐                       ‐                       ‐                      99,541            ‐                       ‐                       ‐                      Improvements ‐ Equipment 210,000           Col/Treat/Per/Ad 154,247         19,773           19,773           16,207           77,478           8,423             8,475             13,832           76,770           11,350           11,298           2,375             Capital Equipment 11,000             Col/Treat 9,027             987                 987                  ‐                      4,534             420                 423                  ‐                      4,493             566                 564                  ‐                      Total 471,000$        413,274$       20,759$         20,759$         16,207$         207,586$       8,843$           8,898$           13,832$         205,688$       11,916$         11,862$         2,375$           Total Sewer Budget1,485,781$    1,204,051$  108,102$      108,102$      65,526$         604,790$      46,049$        46,333$        55,922$        599,261$      62,054$        61,769$        9,604$          Sewer Revenues227,500$        Col/Treat/Per/Ad 167,101         21,420           21,420           17,558           83,934           9,124             9,181             14,985           83,167           12,296           12,239           2,573             Revenue Requirement1,258,281$    1,036,949$  86,682$        86,682$        47,968$         520,856$      36,924$        37,152$        40,937$        516,094$      49,758$        49,530$        7,030$          Allocation to Rate ClassesFunctionalization Residential Commercial Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyFY 2016 Wastewater Budget ProjectionCategory Account Description Budget Functionalization FLOW BOD TSS CUSTFlow BOD TSS Cust Flow BOD TSS CustSewer Collection: Cost of Sales & Services52‐454‐2101 Operating Supplies 5,000$             Weighted 3,000$           1,000$           1,000$            ‐$                    1,507$           426$               429$                ‐$                    1,493$           574$               571$                ‐$                    52‐454‐2102 Uniforms 900                  Weighted 540                 180                 180                  ‐                      271                 77                   77                    ‐                      269                 103                 103                  ‐                      52‐454‐2103 Safety Supplies 1,200               Weighted 720                 240                 240                  ‐                      362                 102                 103                  ‐                      358                 138                 137                  ‐                      52‐454‐2104 Clothing Allowance 900                  Weighted 540                 180                 180                  ‐                      271                 77                   77                    ‐                      269                 103                 103                  ‐                      52‐454‐2113 Pipe & Fittings 2,500               Weighted 1,500             500                 500                  ‐                      753                 213                 214                  ‐                      747                 287                 286                  ‐                      52‐454‐2115 Equipment Repair & Maintenance 10,000             Weighted 6,000             2,000             2,000              ‐                      3,014             852                 857                  ‐                      2,986             1,148             1,143              ‐                      52‐454‐9211 Cell Phones 500                  Weighted 300                 100                 100                  ‐                      151                 43                   43                    ‐                      149                 57                   57                    ‐                      52‐454‐5814 Fuel 10,000             Weighted 6,000             2,000             2,000              ‐                      3,014             852                 857                  ‐                      2,986             1,148             1,143              ‐                      52‐454‐5813 Vehicle Repair & Maintenance 2,500               Flow 2,500              ‐                       ‐                       ‐                      1,256              ‐                       ‐                       ‐                      1,244              ‐                       ‐                       ‐                      52‐454‐9210 Utilities 1,000               Weighted 600                 200                 200                  ‐                      301                 85                   86                    ‐                      299                 115                 114                  ‐                      Total 34,500$           21,700$         6,400$           6,400$            ‐$                    10,900$         2,726$           2,743$            ‐$                    10,800$         3,674$           3,657$            ‐$                    Wastewater Treatment Plant: Cost of Sales & Servic52‐464‐2101 Operating Supplies 18,000$           Weighted 10,800$         3,600$           3,600$            ‐$                    5,425$           1,534$           1,543$            ‐$                    5,375$           2,066$           2,057$            ‐$                    52‐464‐2102 Uniforms 1,800               Weighted 1,080             360                 360                  ‐                      542                 153                 154                  ‐                      538                 207                 206                  ‐                      52‐464‐2103 Safety Supplies 2,700               Weighted 1,620             540                 540                  ‐                      814                 230                 231                  ‐                      806                 310                 309                  ‐                      52‐464‐2104 Clothing Allowance 1,800               Weighted 1,080             360                 360                  ‐                      542                 153                 154                  ‐                      538                 207                 206                  ‐                      52‐464‐2114 Pipe & Fittings‐LP National 50,000             Weighted 30,000           10,000           10,000            ‐                      15,069           4,260             4,286              ‐                      14,931           5,740             5,714              ‐                      52‐464‐2113 Valves & Controls ‐ LP National 30,000             Weighted 18,000           6,000             6,000              ‐                      9,041             2,556             2,572              ‐                      8,959             3,444             3,428              ‐                      52‐464‐2115 Equipment Repair & Maintnce incl Cany55,000             Weighted 33,000           11,000           11,000            ‐                      16,576           4,686             4,715              ‐                      16,424           6,314             6,285              ‐                      52‐464‐9210 Utilities 215,000           Flow 215,000          ‐                       ‐                       ‐                      107,994          ‐                       ‐                       ‐                      107,006          ‐                       ‐                       ‐                      52‐464‐2810 Sludge Expense 18,000             Weighted 10,800           3,600             3,600              ‐                      5,425             1,534             1,543              ‐                      5,375             2,066             2,057              ‐                      52‐464‐2811 Wastewater Sample Testing 12,500             Flow 12,500            ‐                       ‐                       ‐                      6,279              ‐                       ‐                       ‐                      6,221              ‐                       ‐                       ‐                      52‐464‐2820 Algae Control 7,000               Flow 7,000              ‐                       ‐                       ‐                      3,516              ‐                       ‐                       ‐                      3,484              ‐                       ‐                       ‐                      52‐464‐2825 Polymer 16,000             Flow 16,000            ‐                       ‐                       ‐                      8,037              ‐                       ‐                       ‐                      7,963              ‐                       ‐                       ‐                      52‐464‐2830 Chlorine 13,000             Flow 13,000            ‐                       ‐                       ‐                      6,530              ‐                       ‐                       ‐                      6,470              ‐                       ‐                       ‐                      52‐464‐5813 WWTP Vehicle repair 7,000               Weighted 4,200             1,400             1,400              ‐                      2,110             596                 600                  ‐                      2,090             804                 800                  ‐                      Total 447,800$        374,080$       36,860$         36,860$          ‐$                    187,899$       15,701$         15,798$          ‐$                    186,181$       21,159$         21,062$          ‐$                    Personnel Services52‐454‐8200 Sewer Distribution Salaries 144,350$        Collection 90,794$         26,778$         26,778$          ‐$                    45,606$         11,407$         11,477$          ‐$                    45,189$         15,371$         15,301$          ‐$                    52‐454‐8200 Sewer Distribution Salaries (Cust.) 17,278             Customer‐                       ‐                       ‐                      17,278            ‐                       ‐                       ‐                      14,746            ‐                       ‐                       ‐                      2,532             52‐464‐8200 Wastewater Treatment Salaries 206,132           Treatment 172,197         16,967           16,967            ‐                      86,494           7,228             7,272              ‐                      85,703           9,740             9,695              ‐                      52‐500‐8200 Admin Support Salaries‐                        Col/Treat‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Admin Support Salaries (Cust.) 46,971             Customer‐                       ‐                       ‐                      46,971            ‐                       ‐                       ‐                      40,087            ‐                       ‐                       ‐                      6,884             52‐500‐8250 Pension Expense 43,265             Col/Treat 35,504           3,881             3,881              ‐                      17,833           1,653             1,663              ‐                      17,670           2,228             2,217              ‐                      Pension Expense (Cust.) 4,305               Customer‐                       ‐                       ‐                      4,305              ‐                       ‐                       ‐                      3,674              ‐                       ‐                       ‐                      631                 52‐500‐8230 Workmen's Comp 8,186               Col/Treat 6,717             734                 734                  ‐                      3,374             313                 315                  ‐                      3,343             421                 420                  ‐                      Workmen's Comp (Cust.) 815                  Customer‐                       ‐                       ‐                      815                  ‐                       ‐                       ‐                      695                  ‐                       ‐                       ‐                      119                 52‐500‐8240 Health Insurance 83,674             Col/Treat 68,664           7,505             7,505              ‐                      34,490           3,197             3,217              ‐                      34,174           4,308             4,288              ‐                      Health Insurance (Cust.) 8,326               Customer‐                       ‐                       ‐                      8,326              ‐                       ‐                       ‐                      7,106              ‐                       ‐                       ‐                      1,220             52‐500‐8220 FICA Expense 28,858             Col/Treat 23,682           2,588             2,588              ‐                      11,895           1,103             1,109              ‐                      11,786           1,486             1,479              ‐                      FICA Expense (Cust.) 2,872               Customer‐                       ‐                       ‐                      2,872              ‐                       ‐                       ‐                      2,451              ‐                       ‐                       ‐                      421                 52‐500‐8260 State Unemployment Insurance 1,160               Col/Treat 952                 104                 104                  ‐                      478                 44                   45                    ‐                      474                 60                   59                    ‐                      State Unemployment Insurance (Cust.) 115                  Customer‐                       ‐                       ‐                      115                  ‐                       ‐                       ‐                      98                    ‐                       ‐                       ‐                      17                   Total 596,191$        398,509$       58,558$         58,558$         80,566$         200,169$       24,944$         25,098$         68,758$         198,339$       33,614$         33,460$         11,808$         Administrative & General Expenses52‐454‐9200 Office Supplies 1,500$             Col/Treat/Per 1,105$           142$               142$               112$               555$               60$                 61$                 96$                 550$               81$                 81$                 16$                 52‐464‐9200 Office Supplies 600                  Col/Treat/Per 442                 57                   57                   45                   222                 24                   24                   38                   220                 33                   32                   7                     52.454‐9215 Publications, Subscriptions & Membersh500                  Col/Treat/Per 368                 47                   47                   37                   185                 20                   20                   32                   183                 27                   27                   5                     52‐464‐9215 Publications, Subscriptions & Membersh500                  Col/Treat/Per 368                 47                   47                   37                   185                 20                   20                   32                   183                 27                   27                   5                     52‐500‐9400 Insurance 34,000             Col/Treat/Per 25,040           3,210             3,210             2,540             12,578           1,367             1,376             2,168             12,463           1,843             1,834             372                 52‐500‐9216 Postage 2,000               Customer‐                       ‐                       ‐                      2,000              ‐                       ‐                       ‐                      1,707              ‐                       ‐                       ‐                      293                 52‐500‐9600 Bad Debt Provision 1,000               Customer‐                       ‐                       ‐                      1,000              ‐                       ‐                       ‐                      853                  ‐                       ‐                       ‐                      147                 Debt Service paid to City of Page‐                        Col/Treat/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Transfer to Water‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Transfer to General Fund‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Non reimbursed GC exepenses‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      52‐454‐9214 Travel, Meals Training‐ Sewer Dist 1,000               Col/Treat/Per 736                 94                   94                   75                   370                 40                   40                   64                   367                 54                   54                   11                   52‐464‐9214 Travel, Meals Training‐ Wastewater Trea2,000               Col/Treat/Per 1,473             189                 189                 149                 740                 80                   81                   128                 733                 108                 108                 22                   A&G Capital Expenses‐                        Col/Treat/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 43,100$           29,533$         3,786$           3,786$           5,996$           14,834$         1,613$           1,623$           5,117$           14,699$         2,173$           2,163$           879$               Outside Services52‐454‐9340 Contract Services 2,000$             Col/Treat/Per/Ad 1,469$           188$               188$               154$               738$               80$                 81$                 132$               731$               108$               108$               23$                 52‐454‐9360 Root Control Service 40,000             Flow 40,000            ‐                       ‐                       ‐                      20,092            ‐                       ‐                       ‐                      19,908            ‐                       ‐                       ‐                      Outside services‐Legal 4,000               Col/Treat/Per/Ad 2,938             377                 377                 309                 1,476             160                 161                 263                 1,462             216                 215                 45                   Outside services‐ Audit 2,500               Col/Treat/Per/Ad 1,836             235                 235                 193                 922                 100                 101                 165                 914                 135                 134                 28                   Outside services ‐ Engineering 20,000             Col/Treat/Per/Ad 14,690           1,883             1,883             1,544             7,379             802                 807                 1,317             7,311             1,081             1,076             226                 52‐464‐2850 ADEQ Permits 12,000             Col/Treat/Per/Ad 8,814             1,130             1,130             926                 4,427             481                 484                 790                 4,387             649                 646                 136                 Outside Services ‐ Capital Expenses‐                        Col/Treat/Per/Ad‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 80,500$           69,748$         3,813$           3,813$           3,126$           35,034$         1,624$           1,634$           2,668$           34,714$         2,189$           2,179$           458$               Capital Additions52‐000‐3620 Improvements ‐ Golf Course 51,000$           Flow 51,000$          ‐$                     ‐$                     ‐$                    25,617$          ‐$                     ‐$                     ‐$                    25,383$          ‐$                     ‐$                     ‐$                    Improvements ‐ Dist. System 200,000           Flow 200,000          ‐                       ‐                       ‐                      100,459          ‐                       ‐                       ‐                      99,541            ‐                       ‐                       ‐                      Improvements ‐ Equipment 78,000             Col/Treat/Per/Ad 57,292           7,344             7,344             6,020             28,778           3,128             3,148             5,138             28,514           4,216             4,196             882                 Capital Equipment‐                        Col/Treat‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 329,000$        308,292$       7,344$           7,344$           6,020$           154,854$       3,128$           3,148$           5,138$           153,438$       4,216$           4,196$           882$               Total Sewer Budget1,531,091$    1,201,861$  116,761$      116,761$      95,707$         603,690$      49,737$        50,044$        81,680$        598,171$      67,024$        66,717$        14,027$        Sewer Revenues176,500$        Col/Treat/Per/Ad 129,641         16,618           16,618           13,622           65,118           7,079             7,123             11,625           64,523           9,539             9,496             1,996             Revenue Requirement1,354,591$    1,072,220$  100,143$      100,143$      82,085$         538,572$      42,658$        42,922$        70,055$        533,648$      57,485$        57,221$        12,031$        FunctionalizationAllocation to Rate ClassesResidential Commercial Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyFY 2017 Wastewater Budget ProjectionCategory Account Description Budget Functionalization FLOW BOD TSS CUSTFlow BOD TSS Cust Flow BOD TSS CustSewer Collection: Cost of Sales & Services52‐454‐2101 Operating Supplies 5,100$             Weighted 3,060$           1,020$           1,020$            ‐$                    1,537$           434$               437$                ‐$                    1,523$           586$               583$                ‐$                    52‐454‐2102 Uniforms 918                  Weighted 551                 184                 184                  ‐                      277                 78                   79                    ‐                      274                 105                 105                  ‐                      52‐454‐2103 Safety Supplies 1,224               Weighted 734                 245                 245                  ‐                      369                 104                 105                  ‐                      366                 141                 140                  ‐                      52‐454‐2104 Clothing Allowance 918                  Weighted 551                 184                 184                  ‐                      277                 78                   79                    ‐                      274                 105                 105                  ‐                      52‐454‐2113 Pipe & Fittings 2,550               Weighted 1,530             510                 510                  ‐                      769                 217                 219                  ‐                      761                 293                 291                  ‐                      52‐454‐2115 Equipment Repair & Maintenance 10,200             Weighted 6,120             2,040             2,040              ‐                      3,074             869                 874                  ‐                      3,046             1,171             1,166              ‐                      52‐454‐9211 Cell Phones 510                  Weighted 306                 102                 102                  ‐                      154                 43                   44                    ‐                      152                 59                   58                    ‐                      52‐454‐5814 Fuel 10,200             Weighted 6,120             2,040             2,040              ‐                      3,074             869                 874                  ‐                      3,046             1,171             1,166              ‐                      52‐454‐5813 Vehicle Repair & Maintenance 2,550               Flow 2,550              ‐                       ‐                       ‐                      1,281              ‐                       ‐                       ‐                      1,269              ‐                       ‐                       ‐                      52‐454‐9210 Utilities 1,020               Weighted 612                 204                 204                  ‐                      307                 87                   87                    ‐                      305                 117                 117                  ‐                      Total 35,190$           22,134$         6,528$           6,528$            ‐$                    11,118$         2,781$           2,798$            ‐$                    11,016$         3,747$           3,730$            ‐$                    Wastewater Treatment Plant: Cost of Sales & Servic52‐464‐2101 Operating Supplies 18,360$           Weighted 11,016$         3,672$           3,672$            ‐$                    5,533$           1,564$           1,574$            ‐$                    5,483$           2,108$           2,098$            ‐$                    52‐464‐2102 Uniforms 1,836               Weighted 1,102             367                 367                  ‐                      553                 156                 157                  ‐                      548                 211                 210                  ‐                      52‐464‐2103 Safety Supplies 2,754               Weighted 1,652             551                 551                  ‐                      830                 235                 236                  ‐                      822                 316                 315                  ‐                      52‐464‐2104 Clothing Allowance 1,836               Weighted 1,102             367                 367                  ‐                      553                 156                 157                  ‐                      548                 211                 210                  ‐                      52‐464‐2114 Pipe & Fittings‐LP National 51,000             Weighted 30,600           10,200           10,200            ‐                      15,370           4,345             4,372              ‐                      15,230           5,855             5,828              ‐                      52‐464‐2113 Valves & Controls ‐ LP National 30,600             Weighted 18,360           6,120             6,120              ‐                      9,222             2,607             2,623              ‐                      9,138             3,513             3,497              ‐                      52‐464‐2115 Equipment Repair & Maintnce incl Cany56,100             Weighted 33,660           11,220           11,220            ‐                      16,907           4,779             4,809              ‐                      16,753           6,441             6,411              ‐                      52‐464‐9210 Utilities 222,848           Flow 222,848          ‐                       ‐                       ‐                      111,936          ‐                       ‐                       ‐                      110,912          ‐                       ‐                       ‐                      52‐464‐2810 Sludge Expense 18,657             Weighted 11,194           3,731             3,731              ‐                      5,623             1,589             1,599              ‐                      5,571             2,142             2,132              ‐                      52‐464‐2811 Wastewater Sample Testing 12,750             Flow 12,750            ‐                       ‐                       ‐                      6,404              ‐                       ‐                       ‐                      6,346              ‐                       ‐                       ‐                      52‐464‐2820 Algae Control 7,140               Flow 7,140              ‐                       ‐                       ‐                      3,586              ‐                       ‐                       ‐                      3,554              ‐                       ‐                       ‐                      52‐464‐2825 Polymer 16,584             Flow 16,584            ‐                       ‐                       ‐                      8,330              ‐                       ‐                       ‐                      8,254              ‐                       ‐                       ‐                      52‐464‐2830 Chlorine 13,475             Flow 13,475            ‐                       ‐                       ‐                      6,768              ‐                       ‐                       ‐                      6,707              ‐                       ‐                       ‐                      52‐464‐5813 WWTP Vehicle repair 7,140               Weighted 4,284             1,428             1,428              ‐                      2,152             608                 612                  ‐                      2,132             820                 816                  ‐                      Total 461,080$        385,767$       37,657$         37,657$          ‐$                    193,769$       16,041$         16,140$          ‐$                    191,998$       21,616$         21,517$          ‐$                    Personnel Services52‐454‐8200 Sewer Distribution Salaries 147,237$        Collection 92,610$         27,314$         27,314$          ‐$                    46,518$         11,635$         11,707$          ‐$                    46,092$         15,679$         15,607$          ‐$                    52‐454‐8200 Sewer Distribution Salaries (Cust.) 17,624             Customer‐                       ‐                       ‐                      17,624            ‐                       ‐                       ‐                      15,041            ‐                       ‐                       ‐                      2,583             52‐464‐8200 Wastewater Treatment Salaries 210,255           Treatment 175,641         17,307           17,307            ‐                      88,224           7,372             7,418              ‐                      87,417           9,935             9,889              ‐                      52‐500‐8200 Admin Support Salaries‐                        Col/Treat‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Admin Support Salaries (Cust.) 47,910             Customer‐                       ‐                       ‐                      47,910            ‐                       ‐                       ‐                      40,888            ‐                       ‐                       ‐                      7,022             52‐500‐8250 Pension Expense 45,428             Col/Treat 37,279           4,075             4,075              ‐                      18,725           1,736             1,746              ‐                      18,554           2,339             2,328              ‐                      Pension Expense (Cust.) 4,520               Customer‐                       ‐                       ‐                      4,520              ‐                       ‐                       ‐                      3,858              ‐                       ‐                       ‐                      662                 52‐500‐8230 Workmen's Comp 8,349               Col/Treat 6,851             749                 749                  ‐                      3,441             319                 321                  ‐                      3,410             430                 428                  ‐                      Workmen's Comp (Cust.) 831                  Customer‐                       ‐                       ‐                      831                  ‐                       ‐                       ‐                      709                  ‐                       ‐                       ‐                      122                 52‐500‐8240 Health Insurance 87,858             Col/Treat 72,097           7,880             7,880              ‐                      36,214           3,357             3,378              ‐                      35,883           4,524             4,503              ‐                      Health Insurance (Cust.) 8,742               Customer‐                       ‐                       ‐                      8,742              ‐                       ‐                       ‐                      7,461              ‐                       ‐                       ‐                      1,281             52‐500‐8220 FICA Expense 29,436             Col/Treat 24,155           2,640             2,640              ‐                      12,133           1,125             1,132              ‐                      12,022           1,516             1,509              ‐                      FICA Expense (Cust.) 2,929               Customer‐                       ‐                       ‐                      2,929              ‐                       ‐                       ‐                      2,500              ‐                       ‐                       ‐                      429                 52‐500‐8260 State Unemployment Insurance 1,183               Col/Treat 971                 106                 106                  ‐                      488                 45                   45                    ‐                      483                 61                   61                    ‐                      State Unemployment Insurance (Cust.) 118                  Customer‐                       ‐                       ‐                      118                  ‐                       ‐                       ‐                      101                  ‐                       ‐                       ‐                      17                   Total 612,302$        409,605$       60,071$         60,071$         82,556$         205,743$       25,589$         25,747$         70,456$         203,862$       34,482$         34,324$         12,100$         Administrative & General Expenses52‐454‐9200 Office Supplies 1,530$             Col/Treat/Per 1,127$           144$               144$               114$               566$               62$                 62$                 98$                 561$               83$                 83$                 17$                 52‐464‐9200 Office Supplies 612                  Col/Treat/Per 451                 58                   58                   46                   226                 25                   25                   39                   224                 33                   33                   7                     52.454‐9215 Publications, Subscriptions & Membersh510                  Col/Treat/Per 376                 48                   48                   38                   189                 21                   21                   33                   187                 28                   28                   6                     52‐464‐9215 Publications, Subscriptions & Membersh510                  Col/Treat/Per 376                 48                   48                   38                   189                 21                   21                   33                   187                 28                   28                   6                     52‐500‐9400 Insurance 34,680             Col/Treat/Per 25,541           3,274             3,274             2,591             12,829           1,395             1,403             2,211             12,712           1,879             1,871             380                 52‐500‐9216 Postage 2,040               Customer‐                       ‐                       ‐                      2,040              ‐                       ‐                       ‐                      1,741              ‐                       ‐                       ‐                      299                 52‐500‐9600 Bad Debt Provision 1,020               Customer‐                       ‐                       ‐                      1,020              ‐                       ‐                       ‐                      871                  ‐                       ‐                       ‐                      149                 Debt Service paid to City of Page‐                        Col/Treat/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Transfer to Water‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Transfer to General Fund‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Non reimbursed GC exepenses‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      52‐454‐9214 Travel, Meals Training‐ Sewer Dist 1,020               Col/Treat/Per 751                 96                   96                   76                   377                 41                   41                   65                   374                 55                   55                   11                   52‐464‐9214 Travel, Meals Training‐ Wastewater Trea2,040               Col/Treat/Per 1,502             193                 193                 152                 755                 82                   83                   130                 748                 111                 110                 22                   A&G Capital Expenses‐                        Col/Treat/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 43,962$           30,124$         3,861$           3,861$           6,115$           15,131$         1,645$           1,655$           5,219$           14,993$         2,217$           2,206$           896$               Outside Services52‐454‐9340 Contract Services 2,040$             Col/Treat/Per/Ad 1,498$           192$               192$               157$               753$               82$                 82$                 134$               746$               110$               110$               23$                 52‐454‐9360 Root Control Service 40,800             Flow 40,800            ‐                       ‐                       ‐                      20,494            ‐                       ‐                       ‐                      20,306            ‐                       ‐                       ‐                      Outside services‐Legal 4,080               Col/Treat/Per/Ad 2,997             384                 384                 315                 1,505             164                 165                 269                 1,492             221                 220                 46                   Outside services‐ Audit 2,550               Col/Treat/Per/Ad 1,873             240                 240                 197                 941                 102                 103                 168                 932                 138                 137                 29                   Outside services ‐ Engineering 20,400             Col/Treat/Per/Ad 14,984           1,921             1,921             1,574             7,526             818                 823                 1,344             7,458             1,103             1,098             231                 52‐464‐2850 ADEQ Permits 12,240             Col/Treat/Per/Ad 8,990             1,152             1,152             945                 4,516             491                 494                 806                 4,475             662                 659                 138                 Outside Services ‐ Capital Expenses‐                        Col/Treat/Per/Ad‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 82,110$           71,143$         3,890$           3,890$           3,188$           35,735$         1,657$           1,667$           2,721$           35,408$         2,233$           2,222$           467$               Capital Additions52‐000‐3620 Improvements ‐ Golf Course 52,020$           Flow 52,020$          ‐$                     ‐$                     ‐$                    26,129$          ‐$                     ‐$                     ‐$                    25,891$          ‐$                     ‐$                     ‐$                    Improvements ‐ Dist. System 204,000           Flow 204,000          ‐                       ‐                       ‐                      102,468          ‐                       ‐                       ‐                      101,532          ‐                       ‐                       ‐                      Improvements ‐ Equipment 79,560             Col/Treat/Per/Ad 58,438           7,491             7,491             6,140             29,353           3,191             3,211             5,240             29,085           4,300             4,280             900                 Capital Equipment‐                        Col/Treat‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 335,580$        314,458$       7,491$           7,491$           6,140$           157,951$       3,191$           3,211$           5,240$           156,507$       4,300$           4,280$           900$               Total Sewer Budget1,570,224$    1,233,229$  119,497$      119,497$      98,000$         619,446$      50,903$        51,217$        83,637$        613,783$      68,595$        68,280$        14,363$        Sewer Revenues182,942$        Col/Treat/Per/Ad 134,373         17,225           17,225           14,119           67,495           7,337             7,383             12,050           66,878           9,888             9,842             2,069             Revenue Requirement1,387,282$    1,098,856$  102,272$      102,272$      83,881$         551,951$      43,565$        43,834$        71,587$        546,905$      58,707$        58,438$        12,294$        Allocation to Rate ClassesFunctionalization Residential Commercial Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyFY 2018 Wastewater Budget ProjectionCategory Account Description Budget Functionalization FLOW BOD TSS CUSTFlow BOD TSS Cust Flow BOD TSS CustSewer Collection: Cost of Sales & Services52‐454‐2101 Operating Supplies 5,202$             Weighted 3,121$           1,040$           1,040$            ‐$                    1,568$           443$               446$                ‐$                    1,553$           597$               594$                ‐$                    52‐454‐2102 Uniforms 936                  Weighted 562                 187                 187                  ‐                      282                 80                   80                    ‐                      280                 107                 107                  ‐                      52‐454‐2103 Safety Supplies 1,248               Weighted 749                 250                 250                  ‐                      376                 106                 107                  ‐                      373                 143                 143                  ‐                      52‐454‐2104 Clothing Allowance 936                  Weighted 562                 187                 187                  ‐                      282                 80                   80                    ‐                      280                 107                 107                  ‐                      52‐454‐2113 Pipe & Fittings 2,601               Weighted 1,561             520                 520                  ‐                      784                 222                 223                  ‐                      777                 299                 297                  ‐                      52‐454‐2115 Equipment Repair & Maintenance 10,404             Weighted 6,242             2,081             2,081              ‐                      3,136             886                 892                  ‐                      3,107             1,194             1,189              ‐                      52‐454‐9211 Cell Phones 520                  Weighted 312                 104                 104                  ‐                      157                 44                   45                    ‐                      155                 60                   59                    ‐                      52‐454‐5814 Fuel 10,404             Weighted 6,242             2,081             2,081              ‐                      3,136             886                 892                  ‐                      3,107             1,194             1,189              ‐                      52‐454‐5813 Vehicle Repair & Maintenance 2,601               Flow 2,601              ‐                       ‐                       ‐                      1,306              ‐                       ‐                       ‐                      1,295              ‐                       ‐                       ‐                      52‐454‐9210 Utilities 1,040               Weighted 624                 208                 208                  ‐                      313                 89                   89                    ‐                      311                 119                 119                  ‐                      Total 35,892$           22,576$         6,658$           6,658$            ‐$                    11,340$         2,836$           2,854$            ‐$                    11,236$         3,822$           3,804$            ‐$                    Wastewater Treatment Plant: Cost of Sales & Servic52‐464‐2101 Operating Supplies 18,727$           Weighted 11,236$         3,745$           3,745$            ‐$                    5,644$           1,595$           1,605$            ‐$                    5,592$           2,150$           2,140$            ‐$                    52‐464‐2102 Uniforms 1,873               Weighted 1,124             375                 375                  ‐                      564                 160                 161                  ‐                      559                 215                 214                  ‐                      52‐464‐2103 Safety Supplies 2,809               Weighted 1,685             562                 562                  ‐                      847                 239                 241                  ‐                      839                 322                 321                  ‐                      52‐464‐2104 Clothing Allowance 1,873               Weighted 1,124             375                 375                  ‐                      564                 160                 161                  ‐                      559                 215                 214                  ‐                      52‐464‐2114 Pipe & Fittings‐LP National 52,020             Weighted 31,212           10,404           10,404            ‐                      15,678           4,432             4,459              ‐                      15,534           5,972             5,945              ‐                      52‐464‐2113 Valves & Controls ‐ LP National 31,212             Weighted 18,727           6,242             6,242              ‐                      9,407             2,659             2,676              ‐                      9,321             3,583             3,567              ‐                      52‐464‐2115 Equipment Repair & Maintnce incl Cany57,222             Weighted 34,333           11,444           11,444            ‐                      17,245           4,875             4,905              ‐                      17,088           6,569             6,539              ‐                      52‐464‐9210 Utilities 230,982           Flow 230,982          ‐                       ‐                       ‐                      116,021          ‐                       ‐                       ‐                      114,961          ‐                       ‐                       ‐                      52‐464‐2810 Sludge Expense 19,338             Weighted 11,603           3,868             3,868              ‐                      5,828             1,647             1,658              ‐                      5,775             2,220             2,210              ‐                      52‐464‐2811 Wastewater Sample Testing 13,005             Flow 13,005            ‐                       ‐                       ‐                      6,532              ‐                       ‐                       ‐                      6,473              ‐                       ‐                       ‐                      52‐464‐2820 Algae Control 7,283               Flow 7,283              ‐                       ‐                       ‐                      3,658              ‐                       ‐                       ‐                      3,625              ‐                       ‐                       ‐                      52‐464‐2825 Polymer 17,189             Flow 17,189            ‐                       ‐                       ‐                      8,634              ‐                       ‐                       ‐                      8,555              ‐                       ‐                       ‐                      52‐464‐2830 Chlorine 13,967             Flow 13,967            ‐                       ‐                       ‐                      7,016              ‐                       ‐                       ‐                      6,951              ‐                       ‐                       ‐                      52‐464‐5813 WWTP Vehicle repair 7,283               Weighted 4,370             1,457             1,457              ‐                      2,195             620                 624                  ‐                      2,175             836                 832                  ‐                      Total 474,783$        397,840$       38,471$         38,471$          ‐$                    199,834$       16,388$         16,489$          ‐$                    198,007$       22,084$         21,982$          ‐$                    Personnel Services52‐454‐8200 Sewer Distribution Salaries 150,182$        Collection 94,462$         27,860$         27,860$          ‐$                    47,448$         11,868$         11,941$          ‐$                    47,014$         15,992$         15,919$          ‐$                    52‐454‐8200 Sewer Distribution Salaries (Cust.) 17,976             Customer‐                       ‐                       ‐                      17,976            ‐                       ‐                       ‐                      15,341            ‐                       ‐                       ‐                      2,635             52‐464‐8200 Wastewater Treatment Salaries 214,460           Treatment 179,154         17,653           17,653            ‐                      89,988           7,520             7,566              ‐                      89,166           10,133           10,087            ‐                      52‐500‐8200 Admin Support Salaries‐                        Col/Treat‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Admin Support Salaries (Cust.) 48,868             Customer‐                       ‐                       ‐                      48,868            ‐                       ‐                       ‐                      41,706            ‐                       ‐                       ‐                      7,162             52‐500‐8250 Pension Expense 47,699             Col/Treat 39,142           4,278             4,278              ‐                      19,661           1,822             1,834              ‐                      19,481           2,456             2,445              ‐                      Pension Expense (Cust.) 4,746               Customer‐                       ‐                       ‐                      4,746              ‐                       ‐                       ‐                      4,050              ‐                       ‐                       ‐                      696                 52‐500‐8230 Workmen's Comp 8,516               Col/Treat 6,988             764                 764                  ‐                      3,510             325                 327                  ‐                      3,478             438                 436                  ‐                      Workmen's Comp (Cust.) 848                  Customer‐                       ‐                       ‐                      848                  ‐                       ‐                       ‐                      724                  ‐                       ‐                       ‐                      124                 52‐500‐8240 Health Insurance 92,251             Col/Treat 75,702           8,274             8,274              ‐                      38,025           3,525             3,546              ‐                      37,677           4,750             4,728              ‐                      Health Insurance (Cust.) 9,179               Customer‐                       ‐                       ‐                      9,179              ‐                       ‐                       ‐                      7,834              ‐                       ‐                       ‐                      1,345             52‐500‐8220 FICA Expense 30,025             Col/Treat 24,639           2,693             2,693              ‐                      12,376           1,147             1,154              ‐                      12,263           1,546             1,539              ‐                      FICA Expense (Cust.) 2,988               Customer‐                       ‐                       ‐                      2,988              ‐                       ‐                       ‐                      2,550              ‐                       ‐                       ‐                      438                 52‐500‐8260 State Unemployment Insurance 1,207               Col/Treat 990                 108                 108                  ‐                      498                 46                   46                    ‐                      493                 62                   62                    ‐                      State Unemployment Insurance (Cust.) 120                  Customer‐                       ‐                       ‐                      120                  ‐                       ‐                       ‐                      102                  ‐                       ‐                       ‐                      18                   Total 628,945$        421,078$       61,631$         61,631$         84,605$         211,506$       26,253$         26,415$         72,205$         209,572$       35,378$         35,216$         12,400$         Administrative & General Expenses52‐454‐9200 Office Supplies 1,561$             Col/Treat/Per 1,150$           147$               147$               117$               577$               63$                 63$                 100$               572$               85$                 84$                 17$                 52‐464‐9200 Office Supplies 624                  Col/Treat/Per 460                 59                   59                   47                   231                 25                   25                   40                   229                 34                   34                   7                     52.454‐9215 Publications, Subscriptions & Membersh520                  Col/Treat/Per 383                 49                   49                   39                   192                 21                   21                   33                   191                 28                   28                   6                     52‐464‐9215 Publications, Subscriptions & Membersh520                  Col/Treat/Per 383                 49                   49                   39                   192                 21                   21                   33                   191                 28                   28                   6                     52‐500‐9400 Insurance 35,374             Col/Treat/Per 26,052           3,340             3,340             2,643             13,086           1,423             1,431             2,255             12,966           1,917             1,908             387                 52‐500‐9216 Postage 2,081               Customer‐                       ‐                       ‐                      2,081              ‐                       ‐                       ‐                      1,776              ‐                       ‐                       ‐                      305                 52‐500‐9600 Bad Debt Provision 1,040               Customer‐                       ‐                       ‐                      1,040              ‐                       ‐                       ‐                      888                  ‐                       ‐                       ‐                      152                 Debt Service paid to City of Page‐                        Col/Treat/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Transfer to Water‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Transfer to General Fund‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Non reimbursed GC exepenses‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      52‐454‐9214 Travel, Meals Training‐ Sewer Dist 1,040               Col/Treat/Per 766                 98                   98                   78                   385                 42                   42                   66                   381                 56                   56                   11                   52‐464‐9214 Travel, Meals Training‐ Wastewater Trea2,081               Col/Treat/Per 1,533             196                 196                 155                 770                 84                   84                   133                 763                 113                 112                 23                   A&G Capital Expenses‐                        Col/Treat/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 44,841$           30,726$         3,939$           3,939$           6,238$           15,434$         1,678$           1,688$           5,323$           15,292$         2,261$           2,251$           914$               Outside Services52‐454‐9340 Contract Services 2,081$             Col/Treat/Per/Ad 1,529$           196$               196$               161$               768$               83$                 84$                 137$               761$               112$               112$               24$                 52‐454‐9360 Root Control Service 41,616             Flow 41,616            ‐                       ‐                       ‐                      20,904            ‐                       ‐                       ‐                      20,712            ‐                       ‐                       ‐                      Outside services‐Legal 4,162               Col/Treat/Per/Ad 3,057             392                 392                 321                 1,536             167                 168                 274                 1,521             225                 224                 47                   Outside services‐ Audit 2,601               Col/Treat/Per/Ad 1,910             245                 245                 201                 960                 104                 105                 171                 951                 141                 140                 29                   Outside services ‐ Engineering 20,808             Col/Treat/Per/Ad 15,284           1,959             1,959             1,606             7,677             835                 840                 1,371             7,607             1,125             1,119             235                 52‐464‐2850 ADEQ Permits 12,485             Col/Treat/Per/Ad 9,170             1,176             1,176             964                 4,606             501                 504                 822                 4,564             675                 672                 141                 Outside Services ‐ Capital Expenses‐                        Col/Treat/Per/Ad‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 83,753$           72,566$         3,967$           3,967$           3,252$           36,450$         1,690$           1,700$           2,775$           36,116$         2,277$           2,267$           477$               Capital Additions52‐000‐3620 Improvements ‐ Golf Course 53,060$           Flow 53,060$          ‐$                     ‐$                     ‐$                    26,652$          ‐$                     ‐$                     ‐$                    26,408$          ‐$                     ‐$                     ‐$                    Improvements ‐ Dist. System 208,080           Flow 208,080          ‐                       ‐                       ‐                      104,518          ‐                       ‐                       ‐                      103,562          ‐                       ‐                       ‐                      Improvements ‐ Equipment 81,151             Col/Treat/Per/Ad 59,606           7,641             7,641             6,263             29,940           3,255             3,275             5,345             29,666           4,386             4,366             918                 Capital Equipment‐                        Col/Treat‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 342,291$        320,746$       7,641$           7,641$           6,263$           161,110$       3,255$           3,275$           5,345$           159,637$       4,386$           4,366$           918$               Total Sewer Budget1,610,505$    1,265,533$  122,307$      122,307$      100,358$       635,672$      52,100$        52,421$        85,649$        629,860$      70,208$        69,886$        14,709$        Sewer Revenues189,619$        Col/Treat/Per/Ad 139,277         17,854           17,854           14,634           69,959           7,605             7,652             12,490           69,319           10,248           10,201           2,145             Revenue Requirement1,420,886$    1,126,255$  104,454$      104,454$      85,723$         565,714$      44,494$        44,769$        73,160$        560,541$      59,959$        59,684$        12,564$        Allocation to Rate ClassesFunctionalization Residential Commercial Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyFY 2019 Wastewater Budget ProjectionCategory Account Description Budget Functionalization FLOW BOD TSS CUSTFlow BOD TSS Cust Flow BOD TSS CustSewer Collection: Cost of Sales & Services52‐454‐2101 Operating Supplies 5,306$             Weighted 3,184$           1,061$           1,061$            ‐$                    1,599$           452$               455$                ‐$                    1,584$           609$               606$                ‐$                    52‐454‐2102 Uniforms 955                  Weighted 573                 191                 191                  ‐                      288                 81                   82                    ‐                      285                 110                 109                  ‐                      52‐454‐2103 Safety Supplies 1,273               Weighted 764                 255                 255                  ‐                      384                 108                 109                  ‐                      380                 146                 145                  ‐                      52‐454‐2104 Clothing Allowance 955                  Weighted 573                 191                 191                  ‐                      288                 81                   82                    ‐                      285                 110                 109                  ‐                      52‐454‐2113 Pipe & Fittings 2,653               Weighted 1,592             531                 531                  ‐                      800                 226                 227                  ‐                      792                 305                 303                  ‐                      52‐454‐2115 Equipment Repair & Maintenance 10,612             Weighted 6,367             2,122             2,122              ‐                      3,198             904                 910                  ‐                      3,169             1,218             1,213              ‐                      52‐454‐9211 Cell Phones 530                  Weighted 318                 106                 106                  ‐                      160                 45                   45                    ‐                      158                 61                   61                    ‐                      52‐454‐5814 Fuel 10,612             Weighted 6,367             2,122             2,122              ‐                      3,198             904                 910                  ‐                      3,169             1,218             1,213              ‐                      52‐454‐5813 Vehicle Repair & Maintenance 2,653               Flow 2,653              ‐                       ‐                       ‐                      1,333              ‐                       ‐                       ‐                      1,320              ‐                       ‐                       ‐                      52‐454‐9210 Utilities 1,061               Weighted 637                 212                 212                  ‐                      320                 90                   91                    ‐                      317                 122                 121                  ‐                      Total 36,610$           23,027$         6,791$           6,791$            ‐$                    11,566$         2,893$           2,911$            ‐$                    11,461$         3,898$           3,881$            ‐$                    Wastewater Treatment Plant: Cost of Sales & Servic52‐464‐2101 Operating Supplies 19,102$           Weighted 11,461$         3,820$           3,820$            ‐$                    5,757$           1,627$           1,637$            ‐$                    5,704$           2,193$           2,183$            ‐$                    52‐464‐2102 Uniforms 1,910               Weighted 1,146             382                 382                  ‐                      576                 163                 164                  ‐                      570                 219                 218                  ‐                      52‐464‐2103 Safety Supplies 2,865               Weighted 1,719             573                 573                  ‐                      863                 244                 246                  ‐                      856                 329                 327                  ‐                      52‐464‐2104 Clothing Allowance 1,910               Weighted 1,146             382                 382                  ‐                      576                 163                 164                  ‐                      570                 219                 218                  ‐                      52‐464‐2114 Pipe & Fittings‐LP National 53,060             Weighted 31,836           10,612           10,612            ‐                      15,991           4,520             4,548              ‐                      15,845           6,092             6,064              ‐                      52‐464‐2113 Valves & Controls ‐ LP National 31,836             Weighted 19,102           6,367             6,367              ‐                      9,595             2,712             2,729              ‐                      9,507             3,655             3,638              ‐                      52‐464‐2115 Equipment Repair & Maintnce incl Cany58,366             Weighted 35,020           11,673           11,673            ‐                      17,590           4,972             5,003              ‐                      17,429           6,701             6,670              ‐                      52‐464‐9210 Utilities 239,413           Flow 239,413          ‐                       ‐                       ‐                      120,256          ‐                       ‐                       ‐                      119,157          ‐                       ‐                       ‐                      52‐464‐2810 Sludge Expense 20,044             Weighted 12,026           4,009             4,009              ‐                      6,041             1,708             1,718              ‐                      5,986             2,301             2,291              ‐                      52‐464‐2811 Wastewater Sample Testing 13,265             Flow 13,265            ‐                       ‐                       ‐                      6,663              ‐                       ‐                       ‐                      6,602              ‐                       ‐                       ‐                      52‐464‐2820 Algae Control 7,429               Flow 7,429              ‐                       ‐                       ‐                      3,732              ‐                       ‐                       ‐                      3,697              ‐                       ‐                       ‐                      52‐464‐2825 Polymer 17,816             Flow 17,816            ‐                       ‐                       ‐                      8,949              ‐                       ‐                       ‐                      8,867              ‐                       ‐                       ‐                      52‐464‐2830 Chlorine 14,477             Flow 14,477            ‐                       ‐                       ‐                      7,272              ‐                       ‐                       ‐                      7,205              ‐                       ‐                       ‐                      52‐464‐5813 WWTP Vehicle repair 7,429               Weighted 4,457             1,486             1,486              ‐                      2,239             633                 637                  ‐                      2,218             853                 849                  ‐                      Total 488,922$        410,313$       39,304$         39,304$          ‐$                    206,099$       16,743$         16,846$          ‐$                    204,214$       22,562$         22,458$          ‐$                    Personnel Services52‐454‐8200 Sewer Distribution Salaries 153,186$        Collection 96,352$         28,417$         28,417$          ‐$                    48,397$         12,105$         12,180$          ‐$                    47,955$         16,312$         16,237$          ‐$                    52‐454‐8200 Sewer Distribution Salaries (Cust.) 18,336             Customer‐                       ‐                       ‐                      18,336            ‐                       ‐                       ‐                      15,649            ‐                       ‐                       ‐                      2,687             52‐464‐8200 Wastewater Treatment Salaries 218,749           Treatment 182,737         18,006           18,006            ‐                      91,788           7,670             7,717              ‐                      90,949           10,336           10,289            ‐                      52‐500‐8200 Admin Support Salaries‐                        Col/Treat‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Admin Support Salaries (Cust.) 49,845             Customer‐                       ‐                       ‐                      49,845            ‐                       ‐                       ‐                      42,540            ‐                       ‐                       ‐                      7,305             52‐500‐8250 Pension Expense 50,084             Col/Treat 41,099           4,492             4,492              ‐                      20,644           1,914             1,925              ‐                      20,455           2,579             2,567              ‐                      Pension Expense (Cust.) 4,983               Customer‐                       ‐                       ‐                      4,983              ‐                       ‐                       ‐                      4,253              ‐                       ‐                       ‐                      730                 52‐500‐8230 Workmen's Comp 8,686               Col/Treat 7,128             779                 779                  ‐                      3,580             332                 334                  ‐                      3,548             447                 445                  ‐                      Workmen's Comp (Cust.) 865                  Customer‐                       ‐                       ‐                      865                  ‐                       ‐                       ‐                      738                  ‐                       ‐                       ‐                      127                 52‐500‐8240 Health Insurance 96,864             Col/Treat 79,488           8,688             8,688              ‐                      39,926           3,701             3,724              ‐                      39,561           4,987             4,964              ‐                      Health Insurance (Cust.) 9,638               Customer‐                       ‐                       ‐                      9,638              ‐                       ‐                       ‐                      8,225              ‐                       ‐                       ‐                      1,413             52‐500‐8220 FICA Expense 30,626             Col/Treat 25,132           2,747             2,747              ‐                      12,624           1,170             1,177              ‐                      12,508           1,577             1,570              ‐                      FICA Expense (Cust.) 3,048               Customer‐                       ‐                       ‐                      3,048              ‐                       ‐                       ‐                      2,601              ‐                       ‐                       ‐                      447                 52‐500‐8260 State Unemployment Insurance 1,231               Col/Treat 1,010             110                 110                  ‐                      507                 47                   47                    ‐                      503                 63                   63                    ‐                      State Unemployment Insurance (Cust.) 122                  Customer‐                       ‐                       ‐                      122                  ‐                       ‐                       ‐                      104                  ‐                       ‐                       ‐                      18                   Total 646,141$        432,946$       63,240$         63,240$         86,715$         217,467$       26,939$         27,105$         74,006$         215,479$       36,302$         36,135$         12,709$         Administrative & General Expenses52‐454‐9200 Office Supplies 1,592$             Col/Treat/Per 1,172$           150$               150$               119$               589$               64$                 64$                 101$               584$               86$                 86$                 17$                 52‐464‐9200 Office Supplies 636                  Col/Treat/Per 468                 60                   60                   48                   235                 26                   26                   41                   233                 34                   34                   7                     52.454‐9215 Publications, Subscriptions & Membersh530                  Col/Treat/Per 390                 50                   50                   40                   196                 21                   21                   34                   194                 29                   29                   6                     52‐464‐9215 Publications, Subscriptions & Membersh530                  Col/Treat/Per 390                 50                   50                   40                   196                 21                   21                   34                   194                 29                   29                   6                     52‐500‐9400 Insurance 36,081             Col/Treat/Per 26,573           3,406             3,406             2,695             13,348           1,451             1,460             2,300             13,225           1,955             1,946             395                 52‐500‐9216 Postage 2,123               Customer‐                       ‐                       ‐                      2,123              ‐                       ‐                       ‐                      1,812              ‐                       ‐                       ‐                      311                 52‐500‐9600 Bad Debt Provision 1,061               Customer‐                       ‐                       ‐                      1,061              ‐                       ‐                       ‐                      905                  ‐                       ‐                       ‐                      156                 Debt Service paid to City of Page‐                        Col/Treat/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Transfer to Water‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Transfer to General Fund‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Non reimbursed GC exepenses‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      52‐454‐9214 Travel, Meals Training‐ Sewer Dist 1,061               Col/Treat/Per 781                 100                 100                 79                   392                 43                   43                   68                   389                 57                   57                   12                   52‐464‐9214 Travel, Meals Training‐ Wastewater Trea2,123               Col/Treat/Per 1,564             200                 200                 159                 785                 85                   86                   135                 778                 115                 115                 23                   A&G Capital Expenses‐                        Col/Treat/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 45,737$           31,340$         4,017$           4,017$           6,363$           15,742$         1,711$           1,722$           5,430$           15,598$         2,306$           2,295$           933$               Outside Services52‐454‐9340 Contract Services 2,123$             Col/Treat/Per/Ad 1,559$           200$               200$               164$               783$               85$                 86$                 140$               776$               115$               114$               24$                 52‐454‐9360 Root Control Service 42,448             Flow 42,448            ‐                       ‐                       ‐                      21,321            ‐                       ‐                       ‐                      21,127            ‐                       ‐                       ‐                      Outside services‐Legal 4,245               Col/Treat/Per/Ad 3,118             400                 400                 328                 1,566             170                 171                 280                 1,552             229                 228                 48                   Outside services‐ Audit 2,653               Col/Treat/Per/Ad 1,949             250                 250                 205                 979                 106                 107                 175                 970                 143                 143                 30                   Outside services ‐ Engineering 21,224             Col/Treat/Per/Ad 15,589           1,998             1,998             1,638             7,830             851                 857                 1,398             7,759             1,147             1,142             240                 52‐464‐2850 ADEQ Permits 12,735             Col/Treat/Per/Ad 9,354             1,199             1,199             983                 4,698             511                 514                 839                 4,656             688                 685                 144                 Outside Services ‐ Capital Expenses‐                        Col/Treat/Per/Ad‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 85,428$           74,017$         4,047$           4,047$           3,317$           37,179$         1,724$           1,734$           2,831$           36,839$         2,323$           2,312$           486$               Capital Additions52‐000‐3620 Improvements ‐ Golf Course 54,121$           Flow 54,121$          ‐$                     ‐$                     ‐$                    27,185$          ‐$                     ‐$                     ‐$                    26,936$          ‐$                     ‐$                     ‐$                    Improvements ‐ Dist. System 212,242           Flow 212,242          ‐                       ‐                       ‐                      106,608          ‐                       ‐                       ‐                      105,634          ‐                       ‐                       ‐                      Improvements ‐ Equipment 82,774             Col/Treat/Per/Ad 60,798           7,794             7,794             6,388             30,539           3,320             3,340             5,452             30,260           4,474             4,453             936                 Capital Equipment‐                        Col/Treat‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 349,137$        327,161$       7,794$           7,794$           6,388$           164,332$       3,320$           3,340$           5,452$           162,830$       4,474$           4,453$           936$               Total Sewer Budget1,651,975$    1,298,804$  125,194$      125,194$      102,783$       652,385$      53,329$        53,659$        87,719$        646,420$      71,865$        71,535$        15,064$        Sewer Revenues196,540$        Col/Treat/Per/Ad 144,361         18,505           18,505           15,169           72,512           7,883             7,931             12,945           71,849           10,623           10,574           2,223             Revenue Requirement1,455,435$    1,154,443$  106,688$      106,688$      87,615$         579,873$      45,446$        45,727$        74,774$        574,571$      61,242$        60,961$        12,841$        Allocation to Rate ClassesFunctionalization Residential Commercial Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyFY 2020 Wastewater Budget ProjectionCategory Account Description Budget Functionalization FLOW BOD TSS CUSTFlow BOD TSS Cust Flow BOD TSS CustSewer Collection: Cost of Sales & Services52‐454‐2101 Operating Supplies 5,412$             Weighted 3,247$           1,082$           1,082$            ‐$                    1,631$           461$               464$                ‐$                    1,616$           621$               618$                ‐$                    52‐454‐2102 Uniforms 974                  Weighted 584                 195                 195                  ‐                      294                 83                   83                    ‐                      291                 112                 111                  ‐                      52‐454‐2103 Safety Supplies 1,298               Weighted 779                 260                 260                  ‐                      391                 111                 111                  ‐                      388                 149                 148                  ‐                      52‐454‐2104 Clothing Allowance 974                  Weighted 584                 195                 195                  ‐                      294                 83                   83                    ‐                      291                 112                 111                  ‐                      52‐454‐2113 Pipe & Fittings 2,706               Weighted 1,624             541                 541                  ‐                      816                 231                 232                  ‐                      808                 311                 309                  ‐                      52‐454‐2115 Equipment Repair & Maintenance 10,824             Weighted 6,494             2,165             2,165              ‐                      3,262             922                 928                  ‐                      3,232             1,243             1,237              ‐                      52‐454‐9211 Cell Phones 541                  Weighted 325                 108                 108                  ‐                      163                 46                   46                    ‐                      162                 62                   62                    ‐                      52‐454‐5814 Fuel 10,824             Weighted 6,494             2,165             2,165              ‐                      3,262             922                 928                  ‐                      3,232             1,243             1,237              ‐                      52‐454‐5813 Vehicle Repair & Maintenance 2,706               Flow 2,706              ‐                       ‐                       ‐                      1,359              ‐                       ‐                       ‐                      1,347              ‐                       ‐                       ‐                      52‐454‐9210 Utilities 1,082               Weighted 649                 216                 216                  ‐                      326                 92                   93                    ‐                      323                 124                 124                  ‐                      Total 37,341$           23,487$         6,927$           6,927$            ‐$                    11,797$         2,951$           2,969$            ‐$                    11,690$         3,976$           3,958$            ‐$                    Wastewater Treatment Plant: Cost of Sales & Servic52‐464‐2101 Operating Supplies 19,484$           Weighted 11,690$         3,897$           3,897$            ‐$                    5,872$           1,660$           1,670$            ‐$                    5,818$           2,237$           2,227$            ‐$                    52‐464‐2102 Uniforms 1,948               Weighted 1,169             390                 390                  ‐                      587                 166                 167                  ‐                      582                 224                 223                  ‐                      52‐464‐2103 Safety Supplies 2,922               Weighted 1,753             584                 584                  ‐                      881                 249                 250                  ‐                      873                 335                 334                  ‐                      52‐464‐2104 Clothing Allowance 1,948               Weighted 1,169             390                 390                  ‐                      587                 166                 167                  ‐                      582                 224                 223                  ‐                      52‐464‐2114 Pipe & Fittings‐LP National 54,121             Weighted 32,473           10,824           10,824            ‐                      16,311           4,611             4,639              ‐                      16,162           6,213             6,185              ‐                      52‐464‐2113 Valves & Controls ‐ LP National 32,473             Weighted 19,484           6,495             6,495              ‐                      9,787             2,767             2,784              ‐                      9,697             3,728             3,711              ‐                      52‐464‐2115 Equipment Repair & Maintnce incl Cany59,533             Weighted 35,720           11,907           11,907            ‐                      17,942           5,072             5,103              ‐                      17,778           6,835             6,803              ‐                      52‐464‐9210 Utilities 248,152           Flow 248,152          ‐                       ‐                       ‐                      124,646          ‐                       ‐                       ‐                      123,506          ‐                       ‐                       ‐                      52‐464‐2810 Sludge Expense 20,776             Weighted 12,466           4,155             4,155              ‐                      6,261             1,770             1,781              ‐                      6,204             2,385             2,374              ‐                      52‐464‐2811 Wastewater Sample Testing 13,530             Flow 13,530            ‐                       ‐                       ‐                      6,796              ‐                       ‐                       ‐                      6,734              ‐                       ‐                       ‐                      52‐464‐2820 Algae Control 7,578               Flow 7,578              ‐                       ‐                       ‐                      3,806              ‐                       ‐                       ‐                      3,772              ‐                       ‐                       ‐                      52‐464‐2825 Polymer 18,466             Flow 18,466            ‐                       ‐                       ‐                      9,275              ‐                       ‐                       ‐                      9,191              ‐                       ‐                       ‐                      52‐464‐2830 Chlorine 15,005             Flow 15,005            ‐                       ‐                       ‐                      7,537              ‐                       ‐                       ‐                      7,468              ‐                       ‐                       ‐                      52‐464‐5813 WWTP Vehicle repair 7,578               Weighted 4,547             1,516             1,516              ‐                      2,284             646                 650                  ‐                      2,263             870                 866                  ‐                      Total 503,514$        423,201$       40,157$         40,157$          ‐$                    212,572$       17,106$         17,211$          ‐$                    210,629$       23,051$         22,945$          ‐$                    Personnel Services52‐454‐8200 Sewer Distribution Salaries 156,250$        Collection 98,279$         28,986$         28,986$          ‐$                    49,365$         12,347$         12,423$          ‐$                    48,914$         16,638$         16,562$          ‐$                    52‐454‐8200 Sewer Distribution Salaries (Cust.) 18,703             Customer‐                       ‐                       ‐                      18,703            ‐                       ‐                       ‐                      15,962            ‐                       ‐                       ‐                      2,741             52‐464‐8200 Wastewater Treatment Salaries 223,124           Treatment 186,392         18,366           18,366            ‐                      93,624           7,823             7,872              ‐                      92,768           10,543           10,494            ‐                      52‐500‐8200 Admin Support Salaries‐                        Col/Treat‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Admin Support Salaries (Cust.) 50,842             Customer‐                       ‐                       ‐                      50,842            ‐                       ‐                       ‐                      43,391            ‐                       ‐                       ‐                      7,451             52‐500‐8250 Pension Expense 52,588             Col/Treat 43,154           4,717             4,717              ‐                      21,676           2,009             2,022              ‐                      21,478           2,708             2,695              ‐                      Pension Expense (Cust.) 5,232               Customer‐                       ‐                       ‐                      5,232              ‐                       ‐                       ‐                      4,465              ‐                       ‐                       ‐                      767                 52‐500‐8230 Workmen's Comp 8,860               Col/Treat 7,271             795                 795                  ‐                      3,652             339                 341                  ‐                      3,619             456                 454                  ‐                      Workmen's Comp (Cust.) 882                  Customer‐                       ‐                       ‐                      882                  ‐                       ‐                       ‐                      753                  ‐                       ‐                       ‐                      129                 52‐500‐8240 Health Insurance 101,707           Col/Treat 83,462           9,123             9,123              ‐                      41,923           3,886             3,910              ‐                      41,539           5,237             5,213              ‐                      Health Insurance (Cust.) 10,120             Customer‐                       ‐                       ‐                      10,120            ‐                       ‐                       ‐                      8,637              ‐                       ‐                       ‐                      1,483             52‐500‐8220 FICA Expense 31,239             Col/Treat 25,635           2,802             2,802              ‐                      12,876           1,194             1,201              ‐                      12,759           1,608             1,601              ‐                      FICA Expense (Cust.) 3,109               Customer‐                       ‐                       ‐                      3,109              ‐                       ‐                       ‐                      2,653              ‐                       ‐                       ‐                      456                 52‐500‐8260 State Unemployment Insurance 1,256               Col/Treat 1,031             113                 113                  ‐                      518                 48                   48                    ‐                      513                 65                   64                    ‐                      State Unemployment Insurance (Cust.) 124                  Customer‐                       ‐                       ‐                      124                  ‐                       ‐                       ‐                      106                  ‐                       ‐                       ‐                      18                   Total 663,912$        445,223$       64,900$         64,900$         88,888$         223,634$       27,646$         27,817$         75,860$         221,589$       37,255$         37,084$         13,028$         Administrative & General Expenses52‐454‐9200 Office Supplies 1,624$             Col/Treat/Per 1,196$           153$               153$               121$               601$               65$                 66$                 104$               595$               88$                 88$                 18$                 52‐464‐9200 Office Supplies 649                  Col/Treat/Per 478                 61                   61                   48                   240                 26                   26                   41                   238                 35                   35                   7                     52.454‐9215 Publications, Subscriptions & Membersh541                  Col/Treat/Per 398                 51                   51                   40                   200                 22                   22                   34                   198                 29                   29                   6                     52‐464‐9215 Publications, Subscriptions & Membersh541                  Col/Treat/Per 398                 51                   51                   40                   200                 22                   22                   34                   198                 29                   29                   6                     52‐500‐9400 Insurance 36,803             Col/Treat/Per 27,105           3,474             3,474             2,749             13,615           1,480             1,489             2,346             13,490           1,994             1,985             403                 52‐500‐9216 Postage 2,165               Customer‐                       ‐                       ‐                      2,165              ‐                       ‐                       ‐                      1,848              ‐                       ‐                       ‐                      317                 52‐500‐9600 Bad Debt Provision 1,082               Customer‐                       ‐                       ‐                      1,082              ‐                       ‐                       ‐                      923                  ‐                       ‐                       ‐                      159                 Debt Service paid to City of Page‐                        Col/Treat/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Transfer to Water‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Transfer to General Fund‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Non reimbursed GC exepenses‐                         ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      52‐454‐9214 Travel, Meals Training‐ Sewer Dist 1,082               Col/Treat/Per 797                 102                 102                 81                   400                 44                   44                   69                   397                 59                   58                   12                   52‐464‐9214 Travel, Meals Training‐ Wastewater Trea2,165               Col/Treat/Per 1,594             204                 204                 162                 801                 87                   88                   138                 794                 117                 117                 24                   A&G Capital Expenses‐                        Col/Treat/Per‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 46,652$           31,967$         4,098$           4,098$           6,489$           16,057$         1,746$           1,756$           5,538$           15,910$         2,352$           2,341$           951$               Outside Services52‐454‐9340 Contract Services 2,165$             Col/Treat/Per/Ad 1,590$           204$               204$               167$               799$               87$                 87$                 143$               791$               117$               116$               24$                 52‐454‐9360 Root Control Service 43,297             Flow 43,297            ‐                       ‐                       ‐                      21,748            ‐                       ‐                       ‐                      21,549            ‐                       ‐                       ‐                      Outside services‐Legal 4,330               Col/Treat/Per/Ad 3,180             408                 408                 334                 1,598             174                 175                 285                 1,583             234                 233                 49                   Outside services‐ Audit 2,706               Col/Treat/Per/Ad 1,988             255                 255                 209                 998                 109                 109                 178                 989                 146                 146                 31                   Outside services ‐ Engineering 21,648             Col/Treat/Per/Ad 15,901           2,038             2,038             1,671             7,987             868                 874                 1,426             7,914             1,170             1,165             245                 52‐464‐2850 ADEQ Permits 12,990             Col/Treat/Per/Ad 9,541             1,223             1,223             1,003             4,793             521                 524                 856                 4,749             702                 699                 147                 Outside Services ‐ Capital Expenses‐                        Col/Treat/Per/Ad‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 87,136$           75,497$         4,128$           4,128$           3,383$           37,922$         1,758$           1,769$           2,888$           37,575$         2,369$           2,359$           496$               Capital Additions52‐000‐3620 Improvements ‐ Golf Course 55,203$           Flow 55,203$          ‐$                     ‐$                     ‐$                    27,728$          ‐$                     ‐$                     ‐$                    27,475$          ‐$                     ‐$                     ‐$                    Improvements ‐ Dist. System 216,487           Flow 216,487          ‐                       ‐                       ‐                      108,741          ‐                       ‐                       ‐                      107,746          ‐                       ‐                       ‐                      Improvements ‐ Equipment 84,429             Col/Treat/Per/Ad 62,014           7,949             7,949             6,516             31,149           3,386             3,407             5,561             30,865           4,563             4,542             955                 Capital Equipment‐                        Col/Treat‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                       ‐                      Total 356,119$        333,704$       7,949$           7,949$           6,516$           167,618$       3,386$           3,407$           5,561$           166,086$       4,563$           4,542$           955$               Total Sewer Budget1,694,674$    1,333,079$  128,159$      128,159$      105,277$       669,601$      54,592$        54,930$        89,847$        663,479$      73,567$        73,229$        15,430$        Sewer Revenues203,714$        Col/Treat/Per/Ad 149,630         19,181           19,181           15,722           75,159           8,170             8,221             13,418           74,472           11,010           10,960           2,304             Revenue Requirement1,490,960$    1,183,449$  108,978$      108,978$      89,555$         594,442$      46,422$        46,709$        76,429$        589,007$      62,556$        62,270$        13,125$        Allocation to Rate ClassesFunctionalization Residential Commercial City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX C: RECOMMENDED WASTEWATER RATE DESIGN Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyRecommended Sewer Rate Design ‐ 1/2 AWWA Meter Equivalancies, Retain Current Volumetric ChargeResidential RatesTotal Active Meters2,271                Total Test Year Volumes (kGal)104,895           Base Customer Charge See Below Base Charge Revenue342,547$           Volumetric Charge4.18$                   Volumetric Charge Revenue438,462            Total Revenue781,009$           Meter Size5/8"3/4"1"1 1/2"Revenue Requirement (FY 2016)694,207$         Total Revenue781,009$         Avg. Monthly kGal Usage3.85                  Avg Monthly Cost (1" Meter)28.61$             % Fixed Revenue43.86%% Variable Revenue56.14%31.30$                            Customer Charge12.52$                            12.52$                            12.52$                             Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyRecommended Sewer Rate Design ‐ 1/2 AWWA Meter Equivalancies, Retain Current Volumetric ChargeCommercial RatesTotal Active Meters390                   Adjusted Test Year Volumes (kGal)101,690           Base Customer Charge See Below Base Charge Revenue148,437$           Volumetric Charge4.18$                   Volumetric Charge Revenue425,065            Total Revenue573,502$           Meter Size5/8"3/4"1"1 1/2"2"3"4"6"Revenue Requirement (FY 2016)660,384$         Total Revenue573,502$         Avg. Monthly kGal Usage21.73                Avg Monthly Cost (1" Meter w/ Irrigation)103.35$           % Fixed Revenue25.88%% Variable Revenue74.12%5/8" Customer Volumes ‐ 5k flat1,080                3/4" Customer Volumes ‐ 5k flat3,180                1" Customer Volumes ‐ 10k flat18,600             5/8"‐1" Test Year Volumes25,106             50.08$                            93.90$                            156.50$                         313.00$                         Customer Charge12.52$                            12.52$                            12.52$                            31.30$                             Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design Study Alternative Recommended Sewer Rate Design ‐ Rate Impacts Meter Size FY 2015 Customers Current Bill Recommended Increase ($) Increase (%) 5/8" 792 16.54$                          25.06$                         8.52$                            52% 3/4" 587 16.54$                          25.06$                         8.52$                            52% 1" 911 16.54$                          25.06$                         8.52$                            52% 1.5" 6 16.54$                          43.84$                         27.30$                         165% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 24.90$                          33.42$                         8.52$                            34% 3/4" 587 24.90$                          33.42$                         8.52$                            34% 1" 911 24.90$                          33.42$                         8.52$                            34% 1.5" 6 24.90$                          52.20$                         27.30$                         110% 1 Typical Residential Winter Average Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 45.80$                          54.32$                         8.52$                            19% 3/4" 587 45.80$                          54.32$                         8.52$                            19% 1" 911 45.80$                          54.32$                         8.52$                            19% 1.5" 6 45.80$                          73.10$                         27.30$                         60% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 45.80$                          33.42$                         (12.38)$                         ‐27% 3/4" 63 45.80$                          33.42$                         (12.38)$                         ‐27% 1" 183 45.80$                          54.32$                         8.52$                            19% 1.5" 51 45.80$                          73.10$                         27.30$                         60% 2" 122 45.80$                          91.88$                         46.08$                         101% 3" 5 45.80$                          135.70$                       89.90$                         196% 4" 13 45.80$                          198.30$                       152.50$                       333% 6" 3 45.80$                          354.80$                       309.00$                       675% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 129.40$                        33.42$                         (95.98)$                         ‐74% 3/4" 63 129.40$                        33.42$                         (95.98)$                         ‐74% 1" 183 129.40$                        54.32$                         (75.08)$                         ‐58% 1.5" 51 129.40$                        156.70$                       27.30$                         21% 2" 122 129.40$                        175.48$                       46.08$                         36% 3" 5 129.40$                        219.30$                       89.90$                         69% 4" 13 129.40$                        281.90$                       152.50$                       118% 6" 3 129.40$                        438.40$                       309.00$                       239% Residential Bill Impacts @ 5,000 Gallons Winter Averaging Usage1 Residential Bill Impacts @ 10,000 Gallons Winter Averaging Usage Commercial Bill Impacts @ 10,000 Gallons Usage Commercial Bill Impacts @ 30,000 Gallons Usage Residential Bill Impacts @ 3,000 Gallons Winter Averaging Usage City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX D: ALTERNATIVE RECOMMENDED WASTEWATER RATE DESIGN Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternative Sewer Rate Design ‐ 1/2 AWWA Meter Equivalancies @ 15% FixedResidential RatesTotal Active Meters2,271                Total Test Year Volumes (kGal)104,895           Base Customer Charge See Below Base Charge Revenue104,242$           Volumetric Charge5.63$                   Volumetric Charge Revenue590,076            Total Revenue694,317$           Meter Size5/8"3/4"1"1 1/2"Revenue Requirement (FY 2016)694,207$         Total Revenue694,317$         Avg. Monthly kGal Usage3.85                  Avg Monthly Cost (1" Meter)25.46$             % Fixed Revenue15.01%% Variable Revenue84.99%9.53$                              Customer Charge3.81$                              3.81$                              3.81$                               Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternative Sewer Rate Design ‐ 1/2 AWWA Meter Equivalancies @ 15% FixedCommercial RatesTotal Active Meters390                   Total Test Year Volumes (kGal)103,936           Base Customer Charge See Below Base Charge Revenue99,116$             Volumetric Charge5.40$                   Volumetric Charge Revenue561,326            Total Revenue660,443$           Meter Size5/8"3/4"1"1 1/2"2"3"4"6"Revenue Requirement (FY 2016)660,384$         Total Revenue660,443$         Avg. Monthly kGal Usage22.21                Avg Monthly Cost (1" Meter)128.30$           % Fixed Revenue15.01%% Variable Revenue84.99%33.44$                            62.70$                            104.50$                         209.00$                         Customer Charge8.36$                              8.36$                              8.36$                              20.90$                             Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design Study Alternative Recommended Sewer Rate Design ‐ Rate Impacts Meter Size FY 2015 Customers Current Bill Recommended Increase ($) Increase (%) 5/8" 792 16.54$                          20.69$                         4.15$                            25% 3/4" 587 16.54$                          20.69$                         4.15$                            25% 1" 911 16.54$                          20.69$                         4.15$                            25% 1.5" 6 16.54$                          26.40$                         9.86$                            60% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 24.90$                          31.94$                         7.04$                            28% 3/4" 587 24.90$                          31.94$                         7.04$                            28% 1" 911 24.90$                          31.94$                         7.04$                            28% 1.5" 6 24.90$                          37.65$                         12.75$                         51% 1Typical Residential Winter Average Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 45.80$                          60.06$                         14.26$                         31% 3/4" 587 45.80$                          60.06$                         14.26$                         31% 1" 911 45.80$                          60.06$                         14.26$                         31% 1.5" 6 45.80$                          65.78$                         19.98$                         44% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 45.80$                          62.37$                         16.57$                         36% 3/4" 63 45.80$                          62.37$                         16.57$                         36% 1" 183 45.80$                          62.37$                         16.57$                         36% 1.5" 51 45.80$                          74.91$                         29.11$                         64% 2" 122 45.80$                          87.45$                         41.65$                         91% 3" 5 45.80$                          116.71$                       70.91$                         155% 4" 13 45.80$                          158.51$                       112.71$                       246% 6" 3 45.80$                          263.01$                       217.21$                       474% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 129.40$                        170.38$                       40.98$                         32% 3/4" 63 129.40$                        170.38$                       40.98$                         32% 1" 183 129.40$                        170.38$                       40.98$                         32% 1.5" 51 129.40$                        182.92$                       53.52$                         41% 2" 122 129.40$                        195.46$                       66.06$                         51% 3" 5 129.40$                        224.72$                       95.32$                         74% 4" 13 129.40$                        266.52$                       137.12$                       106% 6" 3 129.40$                        371.02$                       241.62$                       187% Alternative Residential Bill Impacts @ 5,000 Gallons Winter Averaging Usage1 Alternative Residential Bill Impacts @ 10,000 Gallons Winter Averaging Usage Alternative Commercial Bill Impacts @ 10,000 Gallons Usage Alternative Commercial Bill Impacts @ 30,000 Gallons Usage Alternative Residential Bill Impacts @ 3,000 Gallons Winter Averaging Usage City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX E: ALTERNATIVE 1 WASTEWATER RATE DESIGN Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlterative Rate Design 1 ‐ Blanket Percentage IncreaseResidential RatesTotal Active Meters2,271                Total Test Year Volumes (kGal)104,895           Base Customer Charge5.41$                   Base Charge Revenue147,566$           Volumetric Charge5.66$                   Volumetric Charge Revenue593,555            Total Revenue741,121$           Meter Size5/8"3/4"1"1 1/2"Revenue Requirement (FY 2016)694,207$         Total Revenue741,121$         Avg. Monthly kGal Usage3.85                  Avg Monthly Cost (1" Meter)27.20$             % Fixed Revenue19.91%% Variable Revenue80.09%5.41$                              Customer Charge5.41$                              5.41$                              5.41$                               Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlterative Rate Design 1 ‐ Blanket Percentage IncreaseCommercial RatesTotal Active Meters390                   Total Test Year Volumes (kGal)103,936           Base Customer Charge5.41$                   Base Charge Revenue25,342$             Volumetric Charge5.66$                   Volumetric Charge Revenue588,128            Total Revenue613,470$           Meter Size5/8"3/4"1"1 1/2"2"3"4"6"Revenue Requirement (FY 2016)660,384$         Total Revenue613,470$         Avg. Monthly kGal Usage22.21                Avg Monthly Cost (1" Meter)131.08$           % Fixed Revenue4.13%% Variable Revenue95.87%5.41$                              5.41$                              5.41$                              5.41$                              Customer Charge5.41$                              5.41$                              5.41$                              5.41$                               Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design Study Alternative 1 Sewer Rate Design ‐ Rate Impacts Meter Size FY 2015 Customers Current Bill Recommended Increase ($) Increase (%) 5/8" 792 16.54$                          22.39$                         5.85$                            35% 3/4" 587 16.54$                          22.39$                         5.85$                            35% 1" 911 16.54$                          22.39$                         5.85$                            35% 1.5" 6 16.54$                          22.39$                         5.85$                            35% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 24.90$                          33.71$                         8.81$                            35% 3/4" 587 24.90$                          33.71$                         8.81$                            35% 1" 911 24.90$                          33.71$                         8.81$                            35% 1.5" 6 24.90$                          33.71$                         8.81$                            35% 1Typical Residential Winter Average Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 45.80$                          62.00$                         16.20$                         35% 3/4" 587 45.80$                          62.00$                         16.20$                         35% 1" 911 45.80$                          62.00$                         16.20$                         35% 1.5" 6 45.80$                          62.00$                         16.20$                         35% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 45.80$                          62.00$                         16.20$                         35% 3/4" 63 45.80$                          62.00$                         16.20$                         35% 1" 183 45.80$                          62.00$                         16.20$                         35% 1.5" 51 45.80$                          62.00$                         16.20$                         35% 2" 122 45.80$                          62.00$                         16.20$                         35% 3" 5 45.80$                          62.00$                         16.20$                         35% 4" 13 45.80$                          62.00$                         16.20$                         35% 6" 3 45.80$                          62.00$                         16.20$                         35% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 129.40$                        175.17$                       45.77$                         35% 3/4" 63 129.40$                        175.17$                       45.77$                         35% 1" 183 129.40$                        175.17$                       45.77$                         35% 1.5" 51 129.40$                        175.17$                       45.77$                         35% 2" 122 129.40$                        175.17$                       45.77$                         35% 3" 5 129.40$                        175.17$                       45.77$                         35% 4" 13 129.40$                        175.17$                       45.77$                         35% 6" 3 129.40$                        175.17$                       45.77$                         35% Alternative Residential Bill Impacts @ 3,000 Gallons Winter Averaging Usage Alternative Residential Bill Impacts @ 5,000 Gallons Winter Averaging Usage1 Alternative Residential Bill Impacts @ 10,000 Gallons Winter Averaging Usage Alternative Commercial Bill Impacts @ 10,000 Gallons Usage Alternative Commercial Bill Impacts @ 30,000 Gallons Usage City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX F: ALTERNATIVE 2 WASTEWATER RATE DESIGN Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternative Rate Design 2 ‐ Flat Fees at Cost of ServiceResidential RatesTotal Active Meters2,271                Total Test Year Volumes (kGal)104,895           Base Customer Charge25.47$                 Base Charge Revenue694,207$           Volumetric Charge‐$                     Volumetric Charge Revenue‐                          Total Revenue694,207$           Meter Size5/8"3/4"1"1 1/2"Revenue Requirement (FY 2016)694,207$         Total Revenue694,207$         Avg. Monthly kGal Usage3.85                  Avg Monthly Cost (1" Meter)25.47$             % Fixed Revenue100.00%% Variable Revenue0.00%25.47$                            Customer Charge25.47$                            25.47$                            25.47$                             Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternative Rate Design 2 ‐ Flat Fees at Cost of ServiceCommercial RatesTotal Active Meters390                   Total Test Year Volumes (kGal)103,936           Base Customer Charge141.11$              Base Charge Revenue660,348$           Volumetric Charge‐$                     Volumetric Charge Revenue‐                          Total Revenue660,348$           Meter Size5/8"3/4"1"1 1/2"2"3"4"6"Revenue Requirement (FY 2016)660,384$         Total Revenue660,348$         Avg. Monthly kGal Usage22.21                Avg Monthly Cost (1" Meter)141.10$           % Fixed Revenue100.00%% Variable Revenue0.00%141.10$                         141.10$                         141.10$                         141.10$                         Customer Charge141.10$                         141.10$                         141.10$                         141.10$                          Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design Study Alternative 2 Sewer Rate Design ‐ Rate Impacts Meter Size FY 2015 Customers Current Bill Recommended Increase ($) Increase (%) 5/8" 792 16.54$                          25.47$                         8.93$                            54% 3/4" 587 16.54$                          25.47$                         8.93$                            54% 1" 911 16.54$                          25.47$                         8.93$                            54% 1.5" 6 16.54$                          25.47$                         8.93$                            54% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 24.90$                          25.47$                         0.57$                            2% 3/4" 587 24.90$                          25.47$                         0.57$                            2% 1" 911 24.90$                          25.47$                         0.57$                            2% 1.5" 6 24.90$                          25.47$                         0.57$                            2% 1Typical Residential Winter Average Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 45.80$                          25.47$                         (20.33)$                         ‐44% 3/4" 587 45.80$                          25.47$                         (20.33)$                         ‐44% 1" 911 45.80$                          25.47$                         (20.33)$                         ‐44% 1.5" 6 45.80$                          25.47$                         (20.33)$                         ‐44% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 45.80$                          141.11$                       95.31$                         208% 3/4" 63 45.80$                          141.11$                       95.31$                         208% 1" 183 45.80$                          141.11$                       95.31$                         208% 1.5" 51 45.80$                          141.11$                       95.31$                         208% 2" 122 45.80$                          141.11$                       95.31$                         208% 3" 5 45.80$                          141.11$                       95.31$                         208% 4" 13 45.80$                          141.11$                       95.31$                         208% 6" 3 45.80$                          141.11$                       95.31$                         208% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 129.40$                        141.11$                       11.71$                         9% 3/4" 63 129.40$                        141.11$                       11.71$                         9% 1" 183 129.40$                        141.11$                       11.71$                         9% 1.5" 51 129.40$                        141.11$                       11.71$                         9% 2" 122 129.40$                        141.11$                       11.71$                         9% 3" 5 129.40$                        141.11$                       11.71$                         9% 4" 13 129.40$                        141.11$                       11.71$                         9% 6" 3 129.40$                        141.11$                       11.71$                         9% Alternative Residential Bill Impacts @ 3,000 Gallons Winter Averaging Usage Alternative Residential Bill Impacts @ 5,000 Gallons Winter Averaging Usage1 Alternative Residential Bill Impacts @ 10,000 Gallons Winter Averaging Usage Alternative Commercial Bill Impacts @ 10,000 Gallons Usage Alternative Commercial Bill Impacts @ 30,000 Gallons Usage City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX G: ALTERNATIVE 3 WASTEWATER RATE DESIGN   Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternative Rate Design 3 ‐ Flat Fees with 1/2 AWWA Meter Equivalancies at Cost of ServiceResidential RatesTotal Active Meters2,271                Total Test Year Volumes (kGal)104,895           Base Customer Charge See Below Base Charge Revenue694,123$          Volumetric Charge‐$                   Volumetric Charge Revenue‐                         Total Revenue694,123$          Meter Size5/8"3/4"1"1 1/2"Revenue Requirement (FY 2016)694,207$         Total Revenue694,123$         Avg. Monthly kGal Usage3.85                  Avg Monthly Cost (1" Meter)25.37$              % Fixed Revenue100.00%% Variable Revenue0.00%63.43$                           Customer Charge25.37$                           25.37$                           25.37$                            Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design StudyAlternative Rate Design 3 ‐ Flat Fees with 1/2 AWWA Meter Equivalancies at Cost of ServiceCommercial RatesTotal Active Meters390                   Total Test Year Volumes (kGal)103,936           Base Customer Charge See Below Base Charge Revenue660,379$          Volumetric Charge‐$                   Volumetric Charge Revenue‐                         Total Revenue660,379$          Meter Size5/8"3/4"1"1 1/2"2"3"4"6"Revenue Requirement (FY 2016)660,384$         Total Revenue660,379$         Avg. Monthly kGal Usage22.21                Avg Monthly Cost (1" Meter)55.70$              % Fixed Revenue100.00%% Variable Revenue0.00%222.80$                        417.75$                        696.25$                        1,392.50$                     Customer Charge55.70$                           55.70$                           55.70$                           139.25$                         Page Utilitiy Enterprises ‐ 2015 Water/Sewer COS & Rate Design Study Alternative 3 Sewer Rate Design ‐ Rate Impacts Meter Size FY 2015 Customers Current Bill Recommended Increase ($) Increase (%) 5/8" 792 16.54$                          25.37$                         8.83$                            53% 3/4" 587 16.54$                          25.37$                         8.83$                            53% 1" 911 16.54$                          25.37$                         8.83$                            53% 1.5" 6 16.54$                          63.43$                         46.89$                         283% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 24.90$                          25.37$                         0.47$                            2% 3/4" 587 24.90$                          25.37$                         0.47$                            2% 1" 911 24.90$                          25.37$                         0.47$                            2% 1.5" 6 24.90$                          63.43$                         38.53$                         155% 1Typical Residential Winter Average Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 792 45.80$                          25.37$                         (20.43)$                         ‐45% 3/4" 587 45.80$                          25.37$                         (20.43)$                         ‐45% 1" 911 45.80$                          25.37$                         (20.43)$                         ‐45% 1.5" 6 45.80$                          63.43$                         17.63$                         38% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 45.80$                          55.70$                         9.90$                            22% 3/4" 63 45.80$                          55.70$                         9.90$                            22% 1" 183 45.80$                          55.70$                         9.90$                            22% 1.5" 51 45.80$                          139.25$                       93.45$                         204% 2" 122 45.80$                          222.80$                       177.00$                       386% 3" 5 45.80$                          417.75$                       371.95$                       812% 4" 13 45.80$                          696.25$                       650.45$                       1420% 6" 3 45.80$                          1,392.50$                    1,346.70$                    2940% Meter Size FY 2015 Customers Current Bill Recommended  Alternative Bill Increase ($) Increase (%) 5/8" 21 129.40$                        55.70$                         (73.70)$                         ‐57% 3/4" 63 129.40$                        55.70$                         (73.70)$                         ‐57% 1" 183 129.40$                        55.70$                         (73.70)$                         ‐57% 1.5" 51 129.40$                        139.25$                       9.85$                            8% 2" 122 129.40$                        222.80$                       93.40$                         72% 3" 5 129.40$                        417.75$                       288.35$                       223% 4" 13 129.40$                        696.25$                       566.85$                       438% 6" 3 129.40$                        1,392.50$                    1,263.10$                    976% Alternative Residential Bill Impacts @ 3,000 Gallons Winter Averaging Usage Alternative Residential Bill Impacts @ 5,000 Gallons Winter Averaging Usage1 Alternative Residential Bill Impacts @ 10,000 Gallons Winter Averaging Usage Alternative Commercial Bill Impacts @ 10,000 Gallons Usage Alternative Commercial Bill Impacts @ 30,000 Gallons Usage City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX H: STAKEHOLDER MEETING AND RESULTS As discussed earlier, in order to ensure that customer concerns and input are considered in the development of the rates, a stakeholder meeting should be convened with various representing residential and commercial customers. Additionally we recommend council members, board members, and senior staff members participate in the meetings and provided input. Over the course of the meetings GDS will:  Educate stakeholders on the rate study process;  Review the challenges within the water and wastewater industry in general;  Assist stakeholders in filling out and submitting a pricing objectives survey;  Identify key objectives in the operation of Page Utilities Enterprises water and wastewater system;  Review customer classes and their usage requirements;  Review key assumptions used in the study, revenues and expenses, and the overall needed revenue increase;  Identify and discuss two major issues: Non-residential customers being billed as Residential and the use of meter size to allocate costs to customers based on volumetric potential; and  Gave general descriptions of possible rate options and pros/cons of each. The Stakeholder Survey consists of asking the Stakeholders to rank in importance the 12 objectives listed below. The objectives and their explanations will be reviewed within the group and are further discussed within the Overview section of this report. Rate Study Objectives  Financial Sufficiency  Cost of Service-Based Allocations  Rate Stability  Revenue Stability  Simple to Understand and Update  Ease of Implementation  Defensibility  Minimization of Customer Impacts  Equitable Contributions from New Customers  Economic Development  Affordability to Disadvantaged Customers  Conservation of Natural Resources City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ Each stakeholder will be asked to rank a maximum of (1) objective as “Most Important”, (2) objectives as “Very Important” and the remaining objectives as “Important” or “Least Important” depending on the stakeholder’s views. Each objective will be given a weight – 4 points for those ranked Most Important, 3 points for those ranked Very Important, 2 points for those ranked Important, and 1 point for those ranked least important. After review, GDS will summarize the results of the meeting and Stakeholder Survey for the council. City of Page, Arizona Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ APPENDIX I: COMPARISON TO UTILITY PERFORMANCE BENCHMARKS Benchmark Study Since 1995, The American Water Works Association (AWWA) has published a benchmarking data study that compares performance metrics for water, wastewater and combined utility systems. The data provided by the study is a useful tool that can be used to compare Page Utility’s performance metrics to nationwide averages but it must be stressed that the companies and municipalities surveyed will differ from page in size, location, water sources and regulatory environment. The results below are a good starting point to identify where inefficiencies may lie and what areas may bear further investigation. We have included Page’s measure at both currently staffed and fully staffed levels. At the time of this report, there were two vacancies. Metric performance levels are provided by AWWA as quartiles, specifically the 25th, 50th, and 75th percentile levels. Generally, a higher quartile represents a more desirable placement. Customer Accounts per Employee This measure shows employee efficiency as expressed by total combined water and wastewater accounts per employee of the utility (as FTEs) per year. Top Quartile Median Bottom Quartile Page Current Page Fully Staffed 836 616 433 393 344 On an allocated employee basis, Page Utilities has the following number of FTE employees per water account: Top Quartile Median Bottom Quartile Page Current Page Fully Staffed 618 438 325 430 388 On an allocated employee basis, Page Utilities has the following number of FTE employees per sewer account: Top Quartile Median Bottom Quartile Page Current Page Fully Staffed 1,127 616 433 360 306 City of Page, Arizona Water and Sewer Utility Rate Study April 23, 2015 __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ MGD Water Produced per Employee This indicator shows employee efficiency as expressed by total production of water per employee of the utility (as FTEs) per year. Top Quartile Median Bottom Quartile Page Current Page Fully Staffed .35 .24 .16 .24 .21 MGD Wastewater Produced per Employee This indicator shows employee efficiency as expressed by total wastewater processed per employee of the utility (as FTEs) per year. Top Quartile Median Bottom Quartile Page Current Page Fully Staffed .35 .23 .13 .13 .11 As indicated in the Introduction of this report, the Benchmarking comparison is perfunctory in nature and not an indication of whether staffing levels should or should not be modified. However, in our view, the results do warrant further assessment of staffing levels by an expert knowledgeable with water and wastewater facilities and their required staffing levels. We recommend the city contact: Ray Jones, P.E. Aricor Water Solutions Ray.Jones@aricor.com (623) 341-4771