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Home My WebLink About15. Light And Water_201808011204364024LIGHT AND WATER Public Benefit Programs Consumer Services Water Utility Electric Utility Climate Balance Account 302 PROGRAM DESCRIPTION: LIGHT & WATER PUBLIC BENEFITS PROGRAM PROGRAM COMMENTARY The California electric restructuring legislation (AB 1890) signed into law on September 23, 1996, requires municipal electric utilities to expend 2.85% of their retail revenues to fund investments in energy conservation. AB 1890 authorized municipal utilities to impose a surcharge on customers to pay for these investments, and, at this time, the usage surcharge, referred to as the public benefit charge (PBC) is expected to continue indefinitely for all California Publicly Owned Utilities. The Public Benefits program provides cost-effective demand-side management services to promote energy-efficiency and energy conservation; investment in renewable energy resources and technologies consistent with existing statutes and regulations; research, development and demonstration programs that advance science or technology which would not result from regulated competitive market environments; and services provided to low-income electricity customers, including but not limited to, targeted energy efficiency services and rate discounts. FY 18-19 STRATEGIC GOALS: •Continue to leverage utility programs and rates to encourage City and local business growth while targeting specific economic development areas •Continue to implement City energy efficiency projects for customers and City facilities to reduce utility consumption and expenses •Continue to promote the availability of an off peak electric vehicle charging discount rate FY 17-18 PROGRAM HIGHLIGHTS: •Achieved estimated gross annual energy savings of 5,969,284 kWh in the most recent reporting period from several conservation programs such as: (1) Commercial & Industrial Energy Partnership program which provides energy audits for businesses and annual incentives up to $10,000 or 50% of project cost, except for lighting retrofits which have a 100% incentive up to $1,500 and 50% above that, up to the maximum rebate of $10,000; (2) LED exchanges and giveaways to promote energy efficient lighting; (3) Residential Weatherization Rebate and Energy Star Appliance Rebate Program for refrigerators, washing machines, dishwashers, air conditioners and other Energy Star rated appliances and weatherization measures; (5) Shade Tree Program; (6) Residential Low Income assistance; (7)Educational and online learning opportunities regarding energy conservation; (8) Small Business Retrofit program; and (9) The "Keep Your Cool" program, targeted at small independently owned and operated convenience stores. 303 BUDGET UNIT: FUND 24 DIVISION -PUBLIC BENEFIT PROGRAMS-BUDGET DETAIL VARIANCE DESCRIPTION REVISED YEAR END EST ADOPTED 17-18 17-18 18-19 VARIANCE Ex lanation OPERATIONS 6625 Program Expense -Res Low Inc. 50,000 45,387 60,000 10,000 Low income assistance program (1 bill credit every 12 months for qualifyinQ participants) 6625 Program Expense -Admin 50,000 32,802 60,000 10,000 Bill inserts, Living Greener Calendar, Newsletters, Recreation Activity Guides 304 Account Number 2440739xxx 6625 LIGHT & WATER -PUBLIC BENEFITS PROGRAM ACTIVITY DETAIL Description Program Expense -Low Income Assistance Program, Energy Efficiency Program, Renewables Program, Research & Development. Administration of PBC. 305 BUDGET UNIT: L&W PUBLIC BENEFIT PROGRAMS ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE PERSONNEL 2440739085 ADMINISTRATION OF PBC 6003 Salaries/Regular 132,297 129,390 103,223 135,270 117,445 14,222 6033 Overtime Pay/Premium 8 6045 Salaries/Education Incentive 1,146 1,093 1,090 1,015 1,015 6048 Salaries/Language 220 1,020 1,020 6069 AllowancesNehicle 255 271 270 145 210 (60) 6075 Vacation/Pay-Off 5,574 5,261 4,814 6101 PERS/Employee Contribution 9,404 9,232 7,300 9,670 8,460 1,160 6104 PERS Lump Sum 12,998 12,998 13,415 417 6105 PERS/Employer Contribution 14,347 14,775 2,487 2,487 2,610 123 6109 PARS/Employer Contribution 11,321 11,450 9,235 11,775 11,575 2,340 6125 FICA/Employer Contrib/Med 2,357 2,252 1,765 2,265 2,020 255 6140 Life Insurance Allocation 323 303 275 320 320 45 6155 Workers' Comp Allocation 5,352 5,254 4,130 5,490 4,785 655 6160 LTD Insurance Allocation 969 864 805 920 910 105 6165 Unemployment Allocation 124 119 120 125 135 15 6175 Benefits/Flex Plan 28,128 25,820 18,345 25,085 19,385 1,040 6180 Deferred CometEmploler Paid 1,590 1,470 1,460 1,530 2,180 720 PERSONNEL SUBTOTAL 213,188 207,561 162,413 214,204 185,485 23,072 306 BUDGET UNIT: L&W PUBLIC BENEFIT PROGRAMS ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE OPERATIONS 2440739081 RESIDENTIAL LOW INCOME 6625 Program Exeense 43,200 48,797 50,000 25,387 60,000 10,000 SUBTOTAL 43,200 48,797 50,000 25,387 60,000 10,000 2440739082 ENERGY EFFICIENCY PROGRAM 6625 Program Exeense 531,179 632,673 778,500 417,024 780,000 1,500 SUBTOTAL 531,179 632,673 778,500 417,024 780,000 1,500 2440739083 RESEARCH & DEVELOPMENT 6625 Program Exeense 3,255 9,335 10,000 10,000 SUBTOTAL 3,255 9,335 10,000 10,000 2440739084 RENEWABLES 6625 Program Exeense 60,000 60,000 SUBTOTAL 60,000 60,000 2440739085 ADMINISTRATION OF PBC 6625 Program Expense 12,210 28,209 50,000 12,802 60,000 10,000 6825 Maint & RepairNehicle 298 500 500 6850 Lease Pa�ments 2,549 1,382 11500 976 4,100 2,600 SUBTOTAL 15,056 29,591 52,000 13,778 64,600 12,600 OPERATIONS SUBTOTAL 592,691 720,396 950,500 456,190 974,600 24,100 PUBLIC BENEFIT PROG FUND TOTAL 805,879 927,957 1,112,913 670,394 1,160,085 47,172 307 PROGRAM DESCRIPTION: LIGHT & WATER CONSUMER SERVICES PROGRAM COMMENTARY This portion of the budget consists of the Utility Board, Utilities Administration, and Customer Service. The City Council meets monthly as the Utility Board pursuant to the Azusa Municipal Code to provide policy direction to the Utilities Department. Utilities Administration administers the Utility Board agenda process and coordinates preparation of the Department budget, work plan, legislative monitoring, property management, facilities maintenance, purchasing, payment processing, payroll, and assists with work order tracking and billing. Utilities Administration also conducts financial analysis, prepares various reports, and determines when rate adjustments are necessary. Customer Service consists of three cost centers, including Records and Collections, Meter Reading, and Supervision. Customer Service is responsible for electric and water utility billing, collections, answering customer calls, assisting walk-in customers, meter reading, turning services on and off, month-end closing of utility financial records and maintaining the financial reporting interface to Finance Department. Additionally, Customer Service bills for sewer, solid waste collection, public benefits program and community maintenance fees. This division is responsible for key account services for large business customers and both water & electric conservation programs. FY 2018-19 STRATEGIC GOALS: •Manage phase 1 deployment of the advanced metering infrastructure (AM I) project and conduct functional acceptance testing of wireless network to read both water and electric meters remotely for billing, and to perform other remote functions •Convert autopay customers over to new electronic payment system that is integrated with Utility Billing system •Complete lobby remodeling to improve customer service and make more customer service staff available to the public •Offer customers new options to request and process payment extensions both online and over the phone FY 2017-18 PROGRAM HIGHLIGHTS: •Formulated contract with AMI vendor to implement turnkey AMI project, and obtained $1 million grant to offset AMI project cost. •Began implementation of AMI project hosting vendor and staff meetings and overseeing network and software installations •Completed design and bid package for lobby remodeling project and expect to solicit bids for project completion in FY 18-19 •Deployed new call management features to improve customer service •Developed Utility Applications Specialist job specification to augment division technical resources 308 BUDGET UNIT: DESCRIPTION Acct.# OPERATIONS 6201 Uniforms & Laundry 6215 Tuition Reimbursement 6399 Professional Services 6415 Computer Software Services 6430 Custodial Services 6493 Outside Services & Repairs 6499 Contract Services & Fees 6518 Postage 6815 Maint & Repairs/Bldgs 6904 Utilities/Other 7050 Donations/Contribution ALL FUND 31 DIVISIONS -CONSUMER SERVICES-BUDGET DETAIL VARIANCE REVISED 17-18 26,750 - 30 650 195,650 25,100 249,870 57,500 105,000 23,700 16,000 - YEAR END EST 17-18 18,000 - 13 465 176,899 24,461 255,866 52,401 100,000 26,035 6,169 1,000 ADOPTED 18-19 14,500 5,000 137,200 184,700 18,000 333,370 45,000 135,000 37,078 7,000 11,855 VARIANCE Ex lanation (12,250) Purchased uniforms due to poor service; rental fees avoided 5,000 MBA Tuition reimbursement. 106 550 AMI System Deployment cost (10,950) Reduction due to substantial completion of Webconnect, and near completion of Bill Print file project. (7,100) Periodic air duct cleaning completed in FY 17- 18 83,500 Increased budget for absorbed costs related to Return of Payments by banks and credit card payment processinq (12,500) Decrease due to City events sponsorship. 30,000 Increase in Bill print and mail service provider cost 13,378 Increase for leaking roof repairs and exterior wall wash & repaint (9,000) Decrease based on the most accurate FY1819 estimate factoring in prior year's actuals for L&W Building utilities 11,855 Increase due to event sponsorships 309 Account Number 3140701xxx, 6220 3140702xxx, 3140711xxx 6230 6235 6399 6415 6493 6499 6539 6601 6835 6915 LIGHT & WATER-CONSUMER SERVICES ACTIVITY DETAIL Description Training Schools -American Public Power Association (APPA) training workshops; California Municipal Utilities Association (CMUA) training workshops; Lieben Cassidy Whitmore training workshops via City's membership in the San Gabriel Valley Employment Relations Consortium; and other work related training as deemed necessary by Utilities Administration and Customer Services Division Dues/Subscriptions -Azusa Chamber of Commerce, California Municipal Management Association (CMUA), Southern California Public Power Authority (SCPPA), and American Public Power Association (APPA). ($250 for Adm in) Meeting/Conferences -APPA Legislative Rally, APPA National Conference, CEC Meetings, CMUA Annual Conference and Board Meetings, CMUA Capitol Day and Utility Managers Summit, Executive Steering Committee, Light & Water Key Accounts Meeting, Lodi Energy Center Meetings, National League of Cities Conference, NCPA Annual Conference and Directors Meeting, Public Officials Workshop, San Juan Power Operations Meetings, SCPPA Congressional Tour, State of the City, Utility Billing System Users' meeting, California Municipal Rates Group (CMUG) meeting, and National Association of Credit Management (NACM) conference. Professional Services -Transcription Services for Utility Board Minutes, professional services for L&W Administration. Consultant to provide technical assessment of customer information system and options to upgrade or replace system. Also includes professional services related to maintenance of advanced metering infrastructure (AMI) network for communication with meters and field devices, Computer Software Services -Utility Billing System maintenance, and enhancements programming, including integration with other systems, Also includes billing system maintenance for Time-of-Use (TOU) customers, Itron meter data management system, and Harris meter data management system. Outside Services & Repairs - Charter Communication cable TV services, pest control services, document archive/retrieve services, locksmith services, after hours answering service, lockbox, bill print and mail and on line billing and payment services, credit card processing services, billing of returned electronic payments, and temporary employment agency services. Contract Services & Fees -Azusa Chamber of Commerce, Golden Week, City's Annual Winter Festival by Recreation & Family Services Department, Recreation's Gym Decal, Rose Parade, Civic Leadership, and other miscellaneous donations, Printing, Binding & DupllcaUng-Utility Board Minutes Book, copier's printing & service fees, business card printing, utility billing inserts, and door hangers Advertising Expense -Recreation Gym Decal and miscellaneous. Maintenance & Repair of Equipment-Azusa Light & Water heating, ventilation and air conditioning (HVAC) equipment, elevator, fire extinguishers, waterfall, outdoor LED electronic sign, automatic doors, vending machines, printers, fax machine, ice machine, drinking fountains, and office equipment maintenance and repairs, and repairs of meter reading hand held units and other equipment. Utllilles/Telephone -inContact Call Management System and Usage Fees, cell phone service, and cellular service to read Time of Use meters. 310 BUDGET UNIT: ALL FUND 31 DIVISIONS -CONSUMER SERVICES (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE PERSONNEL 6003 Salaries/Regular 1,928,220 1,815,491 2,267,459 2,263,044 2,367,430 99,971 6006 Salaries/Temp & Part-Time 286,204 214,682 137,850 137,850 145,095 7,245 6012 Salaries/Comp-Time 6,288 10,830 6015 Salaries/Vacation 102,564 112,222 22,760 6024 Salaries/Sick Leave 80,691 51,672 3,100 6027 Salaries/Bereavement 2,738 5,032 365 6030 Overtime Pay/Regular 17 6033 Overtime Pay/Premium 2,934 3,922 12,500 17,778 24,700 12,200 6039 Salaries/Education Incentive 1,593 740 6045 Standby Pay/Premium 6,882 5,889 1,380 5,350 5,350 6048 Salaries/Language Pay 22,524 22,448 21,690 21,690 21,816 126 6060 Special Event Pay 720 6063 Salaries/Jury Duty 317 923 6069 Allowances/Vehicle 28,272 28,817 27,930 27,930 26,790 (1,140) 6070 Allowances/Telephone 1,280 903 900 900 900 6072 Salaries/Injury 34,065 58 2,140 6075 Vacation Pay-Off 52,949 66,471 6078 Sick Leave Pay-Off 21,374 10,247 6079 Adm Lve Pay-Off 1,145 6091 Leave Liability Adjustments (59,371) 44,982 6101 PERS/Employee Contribution 130,246 125,255 167,565 158,210 174,183 6,618 6104 PERS Lump Sum 259,755 259,755 320,840 61,085 6105 PERS/Employer Contribution 163,835 260,970 53,525 53,525 52,001 (1,524) 6107 Apple Pay Plan 355 1,121 1,275 1,685 2,265 990 6109 PARS/Employer 156,831 116,544 125,580 125,156 115,350 (10,230) 6115 Workers' Comp Allocation 6125 FICA/Employer Contrib/Med 32,987 33,887 42,585 39,935 44,565 1,980 6133 Retiree Health Premium Reimb 11,152 12,304 12,625 12,610 12,925 300 6140 Life Insurance Allocation 4,322 4,160 6,075 5,575 6,385 310 6155 Workers' Comp Allocation 84,141 83,104 96,975 95,650 101,795 4,820 6160 LTD Insurance Allocation 13,265 12,101 17,580 15,940 18,445 865 6165 Unemployment Allocation 2,049 2,028 2,940 2,600 3,070 130 6175 Benefits/Flex Plan 419,077 400,778 510,925 474,575 526,070 15,145 6180 Deferred Comp/Employer Paid 9,978 13,541 10,710 10,580 10,710 311 BUDGET UNIT: Acct. # DESCRIPTION PERSONNEL SUBTOTAL ALL FUND 31 DIVISIONS -CONSUMER SERVICES (SUMMARY) ACTUAL 15-16 3,547,779 ACTUAL 16-17 3,385,549 REVISED YEAR END EST ADOPTED 17-18 17-18 18-19 VARIANCE 3,776,444 3,832,171 3,980,685 204,241 312 BUDGET UNIT: ALL FUND 31 DIVISIONS -CONSUMER SERVICES (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE OPERATIONS 6201 Uniforms & Laundry 15,086 14,719 26,750 18,000 14,500 (12,250) 6215 Tuition Reimbursement 5,000 5,000 6220 Training Schools 1,101 643 8,400 3,510 9,700 1,300 6230 Dues & Subscriptions 149 138 100 164 200 100 6240 Mileage Reimbursement 118 100 40 100 6235 Meetings & Conferences 17,776 21,369 29,050 23,418 29,250 200 6301 Legal Fees 18,104 12,392 23,000 16,955 25,111 2,111 6399 Professional Services/Other 1,000 23,316 30,650 13,465 137,200 106,550 6415 Computer Software Support 141,992 103,986 195,650 176,899 184,700 (10,950) 6423 Administrative Allocation 1,304,298 1,310,468 6430 Custodial Services 10,880 9,800 25,100 24,461 18,000 (7,100) 6493 Outside Services & Repairs 130,504 215,130 249,870 256,066 333,370 83,500 6499 Contract Services & Fees 40,785 57,500 52,401 45,000 (12,500) 6518 Postage 115,927 117,567 105,000 100,000 135,000 30,000 6521 Messenger Service 320 285 650 306 465 (185) 6527 Supplies/Computer/Small Equipment 1,000 1,000 6530 Office Supplies 12,809 11,847 13,800 13,155 14,300 500 6539 Printing, Binding & Duplicating 6,491 5,495 6,250 6,922 6,750 500 6551 Fuel and Oil 16,411 15,410 15,000 14,500 15,000 6554 Supplies/Custodial & Cleaning 2,016 3,134 4,000 3,567 4,000 6563 Supplies/Special 6,701 11,110 6,352 6,367 11,300 4,948 6564 Supplies/Medical-Dental 416 1,123 1,000 900 1,000 6566 Small Tools 797 281 750 500 750 6569 Small Equipment 558 1,471 2,000 2,000 5,000 3,000 6570 Computer Peripherals/Misc 30,393 1,369 1,000 400 1,000 6572 Office Furniture & Equipment 972 2,031 1,200 600 2,000 800 6601 Advertising Expense 415 500 200 500 6615 Safety & Security Services Exp 2,947 2,151 6,000 5,648 6,000 6670 IT Allocation 626,770 621,777 640,462 635,936 709,434 68,972 6760 Insurance Allocation 553,282 808,034 1,172,570 1,172,570 572,535 (600,035) 6805 Maintenance/Land Improvements 9,768 14,339 12,000 12,592 13,222 1,222 6815 Maint & Repairs/Bldgs 2,368 4,143 23,700 26,035 37,078 13,378 6825 Maint & Repair / Vehicle 12,864 12,103 10,500 8,406 12,500 2,000 6835 Maint & Repair/Equipment 40,827 52,435 54,750 55,644 58,250 3,500 313 BUDGET UNIT: ALL FUND 31 DIVISIONS -CONSUMER SERVICES (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6840 Rent/Office Furniture & Equip 3,970 3,925 6,000 6,215 8,026 2,026 6850 Lease Payments 2,890 4,034 6904 Utilities/Other 4,873 5,399 16,000 6,169 7,000 (9,000) 6915 Utilities/Telephone 50,807 51,416 71,200 70,624 73,200 2,000 7030 Depreciation Expense 114,688 7050 Donations/Contribution 50,193 1,000 1,000 11,855 11,855 OPERATIONS SUBTOTAL 3,196,378 3,619,729 2,816,854 2,735,633 2,509,296 (307,558) 314 BUDGET UNIT: Acct. # DESCRIPTION CAPITAL OUTLAYS 7140 Equipment & Machinery 7150 Office Furniture & Equipment 7142 Comeuter Eguiement CAPITAL OUTLAYS SUBTOTAL TRANSFERS OUT 5950 Transfers Out TRANSFERS OUT SUBTOTAL CONSUMER SERVICE FUND TOTAL: ALL FUND 31 DIVISIONS -CONSUMER SERVICES (SUMMARY) ACTUAL 15-16 10,650 9,943 69,871 90,465 428,790 428,790 7,263,412 ACTUAL 16-17 50,579 50,579 548,355 548,355 7,604,211 REVISED YEAR END EST ADOPTED 17-18 17-18 18-19 85,630 34,252 312,011 20,000 5,781 1,500 3,947 43,379 107,130 43,980 355,390 523,176 523,176 522,068 523,176 523,176 522,068 7,223,604 7,134,961 7,367,439 VARIANCE 226,381 (20,000) 41,879 248,260 {1,108l (1,108) 143,835 315 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE PERSONNEL 3140701928 Utility Board 6069 Allowances/Vehicle 21,121 22,131 21,000 21,000 21,000 Subtotal 21,121 22,131 21,000 21,000 21,000 3140702920 Utility Administration 6003 Salaries/Regular 447,681 433,115 589,674 589,674 663,800 74,126 6033 Overtime Pay/Premium 29 6045 Salaries/Education Incentive 2,174 1,458 1,450 1,450 6047 Sal/Bonus 6048 Salaries/Language Pay 3,441 4,864 3,840 3,840 4,260 420 6063 Salaries/Jury Duty 6069 Allowances/Vehicle 7,151 6,686 6,930 6,930 5,790 (1,140) 6070 Allowances/Telephone 1,280 903 900 900 900 6075 Vacation Pay-Off 10,760 59,337 6078 Sick Leave Pay-Off 1,362 3,306 6079 Adm Lve Pay-Off 1,145 6101 PERS/Employee Contribution 31,009 27,981 41,655 41,655 47,060 5,405 6104 PERS Lump Sum 60,585 60,585 79,080 18,495 6105 PERS/Employer Contribution 46,840 51,920 13,085 13,085 13,985 900 6109 PARS/Employer Contribution 34,281 41,434 33,575 33,575 34,775 1,200 6125 FICNEmployer Contrib/Med 7,628 7,788 10,040 10,040 11,305 1,265 6140 Life Insurance Allocation 978 882 1,595 1,595 1,800 205 6155 Workers' Comp Allocation 17,673 18,018 23,990 23,990 27,025 3,035 6160 LTD Insurance Allocation 3,626 2,997 4,585 4,585 5,165 580 6165 Unemployment Allocation 432 430 695 695 780 85 6175 Benefits/Flex Plan 56,816 50,368 91,925 91,925 103,400 11,475 6180 Deferred Come/Emeloler Paid 7,825 11,817 8,370 8,370 8,370 Subtotal 680,988 661,807 891,444 954,087 1,008,945 117,501 3140711902 Field Services 6003 Salaries/Regular 452,916 492,873 635,287 635,287 635,455 168 6006 Salaries/Temp & Part-Time 183,693 123,282 84,335 84,335 93,655 9,320 6030 Overtime Pay/Regular 17 6033 Overtime Pay/Premium 1,925 1,437 5,000 8,502 15,475 10,475 316 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6039 Standby Pay/Premium 1,593 740 6048 Salaries/Language Pay 4,033 4,476 5,750 5,750 4,596 (1,154) 6063 Salaries/Jury Duty 317 6072 Salaries / Injury 30,978 2,035 6075 Vacation Pay-Off 7,247 3,946 6078 Sick Leave Pay-Off 3,347 6,941 6101 PERS/Employee Contribution 31,532 32,065 48,855 48,855 47,963 (892) 6104 PERS Lump Sum 79,023 79,023 88,040 9,017 6105 PERS/Employer Contribution 69,624 84,775 15,792 15,792 14,361 (1,431) 6107 APPLE/EM PL YR CON 355 504 1,010 1,010 1,920 910 6109 PARS/Employer Contribution 25,756 24,248 34,370 34,370 34,580 210 6125 FICA/Employer Contrib/Med 9,503 9,997 12,820 12,820 13,000 180 6140 Life Insurance Allocation 1,065 1,164 1,695 1,695 1,700 5 6155 Workers' Comp Allocation 24,944 25,045 28,865 28,865 29,350 485 6160 LTD Insurance Allocation 3,001 3,206 4,920 4,920 4,955 35 6165 Unemployment Allocation 566 609 885 885 895 10 6175 Benefits/Flex !?Ian 116,929 127,846 162,630 162,630 162,630 Subtotal 969,340 932,267 1,121,237 1,137,661 1,148,575 27,338 3140711903 Customer Records & Collections 6003 Salaries/Regular 878,685 757,805 903,039 903,039 944,405 41,366 6006 Salaries/Temp & Part-Time 102,511 91,400 53,515 53,515 51,440 (2,075) 6033 Overtime Pay/Premium 980 2,485 7,500 9,276 9,225 1,725 6045 Salaries/Education Incentive 3,321 3,047 3,900 3,900 6048 Salaries/Language Pay 15,050 13,108 12,100 12,100 12,960 860 6060 Special Event Pay 720 6063 Salaries/Jury Duty 923 6072 Salaries/Injury 3,088 58 105 6075 Vacation Pay-Off 34,942 722 6078 Sick Leave Pay-Off 16,666 6091 Leave Liability Adjustment (59,371) 44,982 6101 PERS/Employee Contribution 58,375 55,870 67,270 57,885 70,470 3,200 6104 PERS Lump Sum 105,838 105,838 137,820 31,982 6105 PERS/Employer Contribution 33,628 110,285 21,597 21,597 21,090 (507) 6107 APPLE/EM PL YR CON 617 265 675 345 80 317 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6109 PARS/Employer Contribution 83,538 37,593 43,730 43,265 45,995 2,265 6125 FICNEmployer Contrib/Med 13,869 14,034 17,470 14,900 18,255 785 6133 Retiree Health Premium Reimb 11,152 12,304 12,625 12,610 12,925 300 6140 Life Insurance Allocation 1,954 1,803 2,415 1,955 2,555 140 6155 Workers' Comp Allocation 36,205 34,717 38,540 37,200 40,470 1,930 6160 LTD Insurance Allocation 5,680 5,024 6,990 5,520 7,360 370 6165 Unemployment Allocation 930 878 1,205 910 1,255 50 6175 Benefits/Flex Plan 228,786 207,066 240,220 205,545 245,640 5,420 6180 Deferred Come/Emeloter Paid 315 540 540 540 Subtotal 1,470,300 1,393,999 1,534,859 1,487,917 1,626,650 91,791 3140711920 Employee Related 6003 Salaries/Regular 148,939 131,699 139,460 135,045 123,770 (15,690) 6045 Salaries/Education 1,388 1,385 1,380 6075 Vacation Pay-Off 2,466 6101 PERS/Employee Contribution 9,330 9,339 9,785 9,815 8,690 (1,095) 6104 PERS Lump Sum 14,309 14,309 15,900 1,591 6105 PERS/Employer Contribution 13,743 13,990 3,051 3,051 2,565 (486) 6109 PARS/Employer 13,256 13,268 13,905 13,946 (13,905) 6125 FICNEmployer Contrib/Med 1,987 2,067 2,255 2,175 2,005 (250) 6140 Life Insurance Allocation 325 311 370 330 330 (40) 6155 Workers' Comp Allocation 5,318 5,323 5,580 5,595 4,950 (630) 6160 LTD Insurance Allocation 959 874 1,085 915 965 (120) 6165 Unemployment Allocation 121 110 155 110 140 (15) 6175 Benefits/Flex Plan 16,546 15,498 16,150 14,475 14,400 (1,750) 6180 Deferred Come/Emploter Paid 1,838 1,724 1,800 1,670 1,800 Subtotal 213,749 195,590 207,905 205,282 175,515 (32,390) PERSONNEL SUBTOTAL 3,547,779 3,385,549 3,776,444 3,832,171 3,980,685 204,241 318 BUDGET UNIT: CONSUMER SERVICES (DETAIL) Acct.# DESCRIPTION OPERATIONS 3140701928 Utility Board 6235 Meetings & Conferences 6301 Legal Fees 6399 Professional Services 6521 Messenger Service 6539 Printing, Binding & Duplicating 6670 IT Allocation Subtotal 3140702920 Utility Administration 6399 Professional Services Subtotal 3140702921 Consumer Services -Administrative 6220 Training Schools 6215 Tuition Reimbursement 6230 Dues & Subscriptions 6235 Meetings & Conferences 6301 Legal Fees 6399 Professional Services/Other 6493 Outside Services & Repairs 6499 Contract Services & Fees 6521 Messenger Service 6530 Office Supplies 6539 Printing, Binding & Duplicating 6554 Supplies/Custodial & Cleaning 6563 Supplies/Special 6564 Supplies/Medical-Dental 6569 Small Equipment 6570 Computer Peripherals/Misc 6572 Office Furniture & Equipment 6601 Advertising Expense ACTUAL 15-16 1,682 16,146 63 6,597 24,488 149 12,578 829 1,000 770 121 4,130 5,357 504 27 648 ACTUAL 16-17 2,546 11,904 26 9,714 24,190 23,011 23,011 138 13,665 488 305 269 40,785 147 4,106 3,812 599 651 223 1,369 2,031 415 REVISED 17-18 2,500 20,000 2,500 100 250 13,300 38,650 7,200 100 17,550 3,000 15,000 370 57,500 250 3,800 4,000 800 200 1,000 1,000 500 YEAR END EST ADOPTED 17-18 18-19 3,620 2,500 10,927 18,000 3,500 2,500 40 100 100 250 8,774 18,000 26,962 41,350 3,030 7,200 5,000 164 200 12,598 17,550 2,113 3,000 9,965 15,000 284 370 52,401 45,000 157 250 3,155 4,300 5,222 4,000 332 800 100 200 400 1,000 400 1,000 200 500 VARIANCE (2,000) 4,700 2,700 5,000 100 (12,500) 500 319 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6915 Utilities/Telephone 1,938 1,980 2,200 2,124 2,200 7050 Donations/Contribution 50,193 1,000 1,000 11,855 11,855 Subtotal 78,243 71,983 114,470 93,644 119,425 4,955 3140702927 Utilities -Administration 6423 Administrative Allocation 1,304,298 1,310,468 6570 Computer Peripherals 30,393 6760 Insurance Allocation 553,282 808,034 1,172,570 1,172,570 572,535 (600,035} Subtotal 1,887,973 2,118,502 1,172,570 1,172,570 572,535 (600,035) 3140702935 General Plant -Maintenance 6430 Custodial Services 10,880 9,800 25,100 24,461 18,000 (7,100) 6493 Outside Services & Repairs 1,472 2,488 4,500 4,082 4,500 6530 Office Supplies 6554 Supplies/Custodial & Cleaning 2,016 2,534 4,000 3,567 4,000 6563 Supplies/Special 1,934 1,871 2,000 1,921 2,000 6615 Safety & Security Services Exp 2,947 2,151 6,000 5,648 6,000 6805 Maintenance/Land Improvements 9,768 14,339 12,000 12,592 13,222 1,222 6815 Maint & Repairs/Bldgs 2,368 4,143 23,700 26,035 37,078 13,378 6835 Maint & Repair/Equipment 23,442 42,665 40,750 38,744 40,750 6840 Rent/Office Furniture & Equip 3,970 3,925 6,000 6,215 8,026 2,026 6904 Utilities/Other 4,873 5,399 16 ,000 6,169 7,000 (9,000) Subtotal 63,671 89,314 140,050 129,434 140,576 526 Customer Services 7030 Deereciation Expense 114,688 Subtotal 114,688 3140711902 Field Services 6201 Uniforms & Laundry 7,058 7,296 16,000 8,000 4,000 (12,000) 6235 Meetings & Conferences 9 576 2,000 2,000 2,000 6399 Professional Services 69,700 69,700 6493 Outside Services & Repairs 840 1,820 2,000 1,700 1,500 (500) 6521 Messenger Service 110 58 320 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6539 Printing, Binding & Duplicating 588 500 400 1,000 500 6551 Fuel and Oil 16,411 15,410 15,000 14,500 15,000 6563 Supplies/Special 3,012 7,483 3,000 3,613 8,000 5,000 6566 Small Tools 797 281 750 500 750 6569 Small Equipment 3,000 3,000 6825 Maint & Repair / Vehicle 12,864 12,103 10,500 8,406 12,500 2,000 6835 Maint & Repair/Equipment 16,974 9,348 13,000 16,500 16,500 3,500 6915 Utilities/Telephones 6,393 7,936 7,000 8,500 9,000 2,000 Subtotal 64,469 62,898 69,750 64,119 142,950 73,200 3140711903 Customer Records & Collections 6201 Uniforms & Laundry 8,028 7,423 10,750 10,000 10,500 (250) 6235 Meetings & Conferences 506 1,634 4,000 4,000 4,200 200 6240 Mileage Reimb 118 6399 Professional Services 13,150 50,000 36,850 6415 Computer Software Services 141,992 103,986 195,650 176,899 184,700 (10,950) 6493 Outside Services & Repairs 127,421 210,554 243,000 250,000 327,000 84,000 6518 Postage 115,927 117,567 105,000 100,000 135,000 30,000 6521 Messenger Service 25 53 300 109 115 (185) 6527 Supplies/Computer/Small Equipment 1,000 1,000 6530 Office Supplies 8,679 7,741 10,000 10,000 10,000 6539 Printing, Binding & Duplicating 1,134 1,096 1,500 1,200 1,500 6563 Supplies/Special 1,251 1,106 552 500 500 (52) 6569 Small Equipment 558 1,471 2,000 2,000 2,000 6572 Office Furniture & Equipment 324 200 200 1,000 800 6670 IT Allocation 620,173 612,063 627,162 627,162 691,434 64,272 6835 Maint & Repair/Equipment 410 422 1,000 400 1,000 6915 Utilities/Teleehone 42,476 41,501 62,000 60,000 62,000 Subtotal 1,069,024 1,106,615 1,276,264 1,242,470 1,481,949 205,685 3140711920 Employee Related 6220 Training Schools 1,101 643 1,200 480 2,500 1,300 6235 Meetings & Conferences 3,000 2,949 3,000 1,200 3,000 6240 Mileage Reimbursement 100 40 100 6301 Legal Fees 1,130 3,915 4,111 4,111 321 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6564 Supplies/Medical-Dental 389 900 800 800 800 6850 Lease Pa�ments 2,890 4,034 Subtotal 8,510 8,527 5,100 6,435 10,511 5,411 OPERATIONS SUBTOTAL 3,196,378 3,619 ,729 2,816,854 2,735,633 2,509,296 (307,558) CAPITAL OUTLAY Maintenance of General Plant 7140 Equipment & Machinery 312,011 312,011 7142 Comeuter Eguiement 43,379 43,379 Subtotal 355,390 355,390 3140711902 Field Services 7140 Eguiement & Machine!}'. 10,650 16,271 6,508 (16,271� Subtotal 10,650 16,271 6,508 (16,271) 3140711903 Customer Records & Collection 7140 Equipment & Machinery 69,359 27,744 (69,359) 7142 Computer Equipment 42,779 1,500 3,947 (1,500) 7150 Office Furniture & Eguiement 20,000 5,781 {20,000) Subtotal 42,779 90,859 37,472 (90,859) 3140702920 Utility Administration 7142 Comeuter Eguie 52,145 7,800 Subtotal 52,145 7,800 3140702927 Utilities -Administration 7142 Computer Equip 17,726 7150 Office Furniture 9,943 Subtotal 27,669 CAPITAL OUTLAYS SUBTOTAL 90,465 50,579 107,130 43,980 355,390 603,650 TRANSFERS OUT 3140711903 Customer Records and Collections 322 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 5950 Transfers Out 8,380 8,380 10,630 10,630 15,598 4,968 Subtotal 8,380 8,380 10,630 10,630 15,598 4,968 3140711920 Employee Related Expenses 5950 Transfers Out 420,410 539,975 512,546 512,546 506,470 (6,076) Subtotal 420,410 539,975 512,546 512,546 506,470 (6,076) TRANSFERS OUT SUBTOTAL 428,790 548,355 523,176 523,176 522,068 (1,108) CONSUMER SERVICE FUND TOTAL: 7,263,412 7,604,211 7,223,604 7,134,961 7,367,439 499,225 323 PROGRAM DESCRIPTION: LIGHT & WATER WATER UTILITY PROGRAM COMMENTARY The Water Division is responsible for supplying reliable, high quality drinking water to approximately 110,000 customers in Azusa and portions of Glendora, Covina, West Covina, Irwindale and Los Angeles County. Production of water comes from groundwater wells, surface water treatment and the purchase of treated and untreated imported water. Water is transmitted through 281 miles of pipeline to business, industrial and residential customers. The Water Division is composed of three Sections: Production, Distribution and Administration. The Production Section operates a 12 million gallon per day (MGD) advanced membrane filtration plant treating naturally occurring and imported water from the San Gabriel River. This section operates and maintains 11 groundwater wells, 13 reservoirs, 9 booster stations, and 15 pressure regulating stations in 10 pressure zones. The Production Section consistently meets or exceeds water quality regulations, collecting and testing over 200 samples each month for analysis by an outside certified laboratory. The Distribution Section operates, maintains and repairs over 280 miles of water pipeline from 2 to 36 inches. This section maintains several thousand valves and over 2,400 fire hydrants. The Administration Section includes division management, support staff and water engineering. Water Engineering provides technical and civil engineering support to the Division. They are responsible for the Capital Improvement Program (CIP), project management, as well as material specification and design review. Engineering issues conditions of approval for all development projects, conducts plan checks, and determines utility related fees for services requested by customers. In addition, Engineering develops technical documents including staff reports, memos, requests for proposals, and contracts. The Water Division, as a team, works continuously to achieve its mission of providing reliable, high quality water to its customers. FY 18-19 STRATEGIC GOALS: •Meet or exceed all regulatory requirements for safety, water quality and water supply•Provide reliable service and aesthetically pleasing water to all customers •Maintain high customer service standards and increase positive relationships with the public •Investigate and implement treatment options for new water supply sources •Increase the use of asset management and GIS programs to efficiently operate the water system •Continue to educate customers on Azusa's local hydrology and the need for continued conservation •Ensure water revenues are adequate for maintaining required debt coverage •Continue investing in the Capital Improvement Program to maintain water facilities and provide for future demand 324 FY 17-18 PROGRAM HIGHLIGHTS: •Treated over 6.5 billion gallons of water for residential, business and commercial use •Collected over 2,400 water quality samples throughout the distribution system to assure compliance •Performed timely repairs of numerous main, service and fire hydrant leaks •Purchased a new dump truck for water construction and repairs •Expanded an interactive water system map in GIS that includes main lines, fire hydrants, reservoirs, booster pumps and wells •Developed digital forms for water production record keeping and report generation •Completed Supervisory Control and Data Acquisition (SCADA) system and radio network upgrades •Hired and oriented four new employees •Performed plan checks and installed fire and domestic services for new residential and commercial developments including: Hilton Homes, Citrus Promenade, Lagunitas, 601 S. Vincent, Smart & Final, Transit 2, Aerojet and Metro Walk. •Designed and managed construction of Azusa Avenue Water Main Replacement •Designed and managed construction of San Gabriel Valley MWD interconnection to Hsu Filtration Plant •Completed rehabilitation of Well 5 including new liner, pump, and motor. 325 BUDGET UNIT: DESCRIPTION Acct.# 6231 Outside Assessments 6235 Meetings & Conferences 6345 Program Consultants 6301 Legal Fees 6399 Professional Services/Other 6493 Outside Services & Repairs 6569 Small Equipment 6591 WATER FOR RESALE 6593 Water Rights Adjudicated Asses 6805 Maintenance/Land Improvements 6815 Maint & Repairs/Bldgs 6915 Utilities/Telephone 7001 Interest Expense 7005 Principal Payment 7010 Franchise Fee (2%) 7013 Water rights expense ALL FUND 32 DIVISIONS -WATER-BUDGET DETAIL VARIANCE REVISED 17-18 396,000 6,000 5,000 482,300 50,000 703,200 66,500 133,294 2,375,000 60 000 34 100 19,000 2,146,963 1,940,000 381,151 1,558,538 YEAR END EST 17-18 361,087 4,163 9,882 114,638 57,451 11,884 39,614 4,558 950,000 35,767 15.166 16,856 2,146 963 776 000 320,234 1,558,538 ADOPTED 18-19 430,000 15,000 - 150,000 10,000 1,103,000 56,500 1,000 3,279,975 40 000 21 500 28,000 2,065,213 2,025,000 352,480 1,760,000 VARIANCE Explanation 34,000 Increased assessments for Resource Development Assessment (RDA) & San Gabriel Valley replacement water 9,000 Increased professional development and industrv knowledoe for supervisors (5,000) Reduction from consolidation of accounts (332,300) Legal fees for Running case expected to decrease (40,000) Reduction from consolidation of accounts 399,800 Addition of security monitoring for Filtration Plant, school lead testing, and increase in C09 oroiect share (10,000) Reduction from consolidation of accounts (132,294) Decreased due to completion of Municipal Water District (MWD) Capacity Charoe 904,975 Increased production and assessments from Watermaster Resource Development Assessment (RDA) and San Gabriel Valley MWD Replacement Water costs (20,000) Red4ced to cover year-end estimates (12 600) Reduced to cover year-end estimates 9,000 Increased cost of wireless cell phone, pager, tablet, cable and Internet service. (81,750) Per debt payment schedule 85,000 Per debt payment schedule (28,671) Reduction to Retail Sales revenue from last year 201,462 Water riohts expenses 326 LIGHT & WATER -WATER ACTIVITY DETAIL Account Number Description 3240721795 3240721795 3240722704 3240721791, 3240722701 3240722XXX, 3240723XXX 3240722704 3240721798 3240722704 3240722726 3240721530 6220 Training Schools -Safety and industry related training including: Federal and California Occupational Safety and Health Act, American Water Works Association, Operational Support Tools Hazardous Materials, and California Specialized Training Institute. 6230 6231 6235 6493 6563 6340 6593 6904 7001 Dues/Subscriptions -Includes: Building News International (Green Book), Engineering News Record, Urban Water Institute, Water Education Foundation, and Association of California Water Agencies. Outside Assessment -Assessments from outside agencies including: Water Quality Authority, San Gabriel River Water Committee, State Water Resources Control Board, and San Gabriel Valley Protective Association. Meetings/Conferences -Industry related meetings and conferences including: California Municipal Utilities Association, San Gabriel Valley Water Association, Association of California Water Agencies, and American Water Works Association. Outside Services & Repairs -Contract civil engineering design and construction vendors necessary to repair and replace water production and distribution system facilities and equipment. Includes laboratory costs for water quality sampling. Supplies/Special -Includes San Gabriel Valley Municipal Water District in-lieu power generation costs. Special Studies -Outside consultant fees for water treatment feasibility study at Well 10. Water Rights Adiudicated Assessments -Assessments associated with Main San Gabriel Basin Watermaster. Utilities/Other -Increased volume and cost of fuel for Water Division vehicles. Interest Expense -Interest expense on long-term debt of two bonds: (1) 2006 Revenue Parity Bonds -issued to finance construction of new water treatment plant and other major infrastructure such as reservoirs; and (2) 2012 Refunding Revenue Bonds -refunded the 2003 Certificates of Participation used to refinance the purchase of the Azusa Valley Water Company. 327 BUDGET UNIT: ALL FUND 32 DIVISIONS -WATER (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE PERSONNEL 6003 Salaries/Regular 1,801,059 1,678,206 2,273,307 1,851,215 2,160,100 (113,207) 6012 Salaries/Comp-Time 86,743 49,523 72,375 6015 SalariesNacation 122,403 65,484 58,810 6024 Salaries/Sick Leave 103,674 121,508 97,265 6027 Salaries/Bereavement 2,250 5,080 1,965 6030 Overtime Pay/Regular 7,199 7,453 9,000 10,015 9,000 6033 Overtime Pay/Premium 96,786 123,687 100,000 341,835 100,000 6039 Standby Pay/Premium 59,501 64,956 75,000 67,630 75,000 6045 Salaries/Education Incentive 16,750 14,168 14,745 16,890 16,890 6048 Salaries/Language Pay 13,270 14,531 13,200 13,165 13,200 6060 Special Event Pay 20 6063 Salaries/Jury Duty 2,096 2,425 7,390 6068 Allowance/Management 37 6072 Salaries/Injury 2,160 6075 Vacation Pay-Off 140,034 51,394 6078 Sick Leave Pay-Off 8,172 2,062 6091 Leave Liability Adjustments (110,902) 31,327 6101 PERS/Employee Contribution 128,239 110,002 147,725 115,870 153,990 6,265 6104 PERS Lump Sum 237,292 237,292 282,260 44,968 6105 PERS/Employer Contribution 149,990 217,163 60,721 60,721 45,825 (14,896) 6109 PARS/Employer Contribution 125,239 79,317 96,770 81,945 105,350 8,580 6125 FICA/Employer Contrib/Med 33,739 30,868 37,440 38,105 38,740 1,300 6133 Retiree Health Premium Reimb 15,741 58,382 16,690 16,353 16,762 72 6140 Life Insurance Allocation 4,502 3,964 5,590 4,540 5,825 235 6155 Workers' Comp Allocation 77,370 72,927 84,035 81,975 87,600 3,565 6160 LTD Insurance Allocation 13,144 10,858 16,245 13,040 16,800 555 6165 Unemployment Allocation 2,175 1,953 2,565 2,150 2,675 110 6175 Benefits/Flex Plan 451,718 381,612 481,385 392,340 481,385 6180 Deferred Come/Emelo}'.er Paid 2,916 4,404 7!380 5,210 7,380 PERSONNEL SUBTOTAL 3,355,970 3,149,856 3,664,345 3,639,407 3,618,782 (45,663) 328 BUDGET UNIT: ALL FUND 32 DIVISIONS· WATER (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE OPERATIONS 6201 Uniforms & Laundry 12,538 12,189 25,000 15,418 25,000 6215 Tuition Reimbursement 4,152 (8,112) 6220 Training Schools 9,771 3,581 5,500 3,468 6,000 500 6230 Dues & Subscriptions 36,880 30,292 31,750 39,915 32,000 250 6231 Outside Assessments 262,929 303,269 396,000 361,087 430,000 34,000 6235 Meetings & Conferences 1,112 2,987 6,000 4,163 15,000 9,000 6253 Licenses/Certifications 1,892 1,530 3,750 1,840 3,500 (250) 6301 Legal Fees 16,065 105,909 482,300 114,638 150,000 (332,300) 6320 Fiscal Agent Fees 1,500 1,875 3,000 1,200 3,000 6340 Special Studies 73,953 24,500 19,202 24,500 6345 Program Consultants 8,875 2,790 5,000 9,882 (5,000) 6399 Professional Services 32,372 22,374 50,000 57,451 10,000 (40,000) 6423 Administrative Allocation 840,319 840,319 951,145 110,826 6424 Consumer Services Allocation 4,388,600 4,687,136 4,211,493 4,281,362 4,346,663 135,170 6430 Custodial Services 8,057 6,240 12,400 11,884 12,400 6493 Outside Services & Repairs 472,608 363,561 703,200 534,568 1,103,000 399,800 6518 Postage 100 40 (100) 6521 Messenger Service 2,237 1,721 1,250 872 1,500 250 6527 Supplies/Computer 1,886 9,000 9,221 8,500 (500) 6530 Office Supplies 5,342 4,821 6,250 4,558 5,750 (500) 6539 Printing, Binding & Duplicating 1,694 4,212 1,700 722 2,700 1,000 6551 Fuel and Oil 43,094 39,532 60,000 43,288 60,000 6554 Supplies/Custodial 1,226 1,263 2,750 2,059 2,200 (550) 6560 Repair Parts 6,446 344 32,300 13,003 30,300 (2,000) 6563 Supplies/Special 2,124,177 601,778 661,350 505,613 662,700 1,350 6564 Supplies/Medical-Dental 2,864 2,254 1,500 1,142 1,500 6566 Small Tools 5,477 2,899 7,250 3,255 8,250 1,000 6569 Small Equipment 62,454 52,321 66,500 39,614 56,500 (10,000) 6572 Office Furniture & Equipment 699 1,350 540 2,000 650 6578 Const Contra/WO Labor (45,998) (4,776) 6591 Water for Resale 82,976 204,910 133,294 133,294 1,000 (132,294) 6593 Water Rights Adjudicated Assessment 2,147,595 2,375,000 950,000 3,279,975 904,975 6601 Advertising Expense 800 1,253 1,000 600 1,000 6605 Filing Costs 315 1,065 10,000 4,000 10,000 329 BUDGET UNIT: ALL FUND 32 DIVISIONS -WATER (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6610 Bond Administration 1,750 6,250 2,250 6,250 6,500 4,250 6633 Water Conservation Program 63,916 168,377 225,000 184,335 225,000 6801 RenULand 5,220 5,220 6,000 2,400 6,000 6805 Maintenance/Land Improvements 29,639 39,952 60,000 35,767 40,000 (20,000) 6815 Maint & Repairs/Bldgs 4,617 4,594 34,100 15,166 21,500 (12,600) 6825 Maintenance Repair Vehicle 40,223 69,389 35,500 39,370 40,000 4,500 6830 RenUEquipment 1,117 169 2,750 1,195 2,000 (750) 6835 Maint & Repair/Equipment 21,847 11,584 22,750 10,295 25,000 2,250 6850 Lease Payments 3,993 7,249 10,553 7,594 10,553 6904 Utilities/Other 948,995 1,031,528 1,200,000 971,674 1,200,000 6905 Utilities/Electricity 7,413 11,404 15,000 14,100 15,000 6910 Utilities/Natural Gas 917 990 1,000 902 1,000 6915 Utilities/Telephone 12,974 18,627 19,000 16,856 28,000 9,000 7001 Interest Expense 1,862,756 2,010,060 2,146,963 2,146,963 2,065,213 (81,750) 7005 Principal Payment 1,855,000 1,885,000 1,940,000 1,940,000 2,025,000 85,000 7010 Franchise Fee (2%) 324,737 363,046 381,151 320,234 352,480 (28,671) 7013 Water Rights Lease Expense 1,496,845 1,526,333 1,558,538 1,558,538 1,760,000 201,462 7015 Tax/Property 2,407 2,279 3,000 3,612 3,793 793 7030 Depreciation Expense 3,762,278 7055 Uncollectible Accounts 36,777 31,356 36,000 28,199 36,000 7065 Deereciation Exeense (4,194) (421) OPERATIONS SUBTOTAL 14,391,549 19,509,666 17,870,361 15,306,470 19 ,109,123 1,238,761 CAPITAL OUTLAY 7130 Structures/Other 14,913 350,623 1,751,574 875,787 (1,751,574) 7135 Structures/Other (38,314) 24,585 276,092 56,940 (219,152) 7140 Vehicles 52,969 (52,969) 7145 Comeuter Egulement 79,481 2,405,000 1,202,500 (2,405,000} CAPITAL OUTLAY SUBTOTAL 56,080 375,208 4,485,635 2,078,287 56,940 (4,428,695) TRANSFERS OUT 5950 Transfer Out 352,186 190,000 249,960 249;960 303,840 53,880 TRANSFERS OUT SUBTOTAL 352,186 190,000 249,960 249,960 303,840 53,880 WATER FUND TOTAL: 18,155,785 23,224,730 26,270,301 21,274,125 23,088,685 (3,181,616) 330 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE PERSONNEL 3240721790 City Water 6003 Salaries/Regular 210,884 277,229 357,349 374,190 400,245 42,896 6033 Overtime Pay/Premium 1,889 312 155 6045 Salaries/Education Incentive 1,396 1,895 1,890 1,890 1,890 6048 Salaries/Language Pay 2,342 2,400 2,365 2,400 6063 Salaries/Jury Duty 5,975 6075 Vacation Pay-Off 56,020 3,245 6078 Sick Leave Pay-Off 2,327 6091 Leave Liability Adjustments (110,902) 31,327 6101 PERS/Employee Contribution 15,569 16,004 25,130 18,325 28,435 3,305 6104 PERS Lump Sum 38,523 38,523 52,110 13,587 6105 PERS/Employer Contribution 26,801 31,953 21,385 21,385 8,455 (12,930) 6109 PARS/Employer Contribution 11,206 13,544 13,470 13,670 14,000 530 6125 FICA/Employer Contrib/Med 4,403 4,454 6,165 5,970 6,845 680 6133 Retiree Health Premium Reimb 15,741 58,382 16,690 16,353 16,762 72 6140 Life Insurance Allocation 532 658 955 900 1,075 120 6155 Workers' Comp Allocation 8,715 11,270 14,295 15,405 16,180 1,885 6160 LTD Insurance Allocation 1,566 1,855 2,760 2,535 3,115 355 6165 Unemployment Allocation 258 260 420 345 475 55 6175 Benefits/Flex Plan 38,644 42,338 67,695 47,910 67,695 6180 Deferred Come/Emeloter Paid 2,916 4,404 5,220 5,210 5,220 Subtotal 287,966 498,228 572,457 574,351 624,902 52,445 331 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 3240722700 Production -Source of Supply 6003 Salaries/Regular 609,404 509,121 665,192 573,820 636,045 (29,147) 6030 Overtime Pay/Regular 1,842 2,821 5,000 5,240 5,000 6033 Overtime Pay/Premium 13,750 28,485 20,000 99,300 20,000 6039 Standby Pay/Premium 28,366 29,837 40,000 30,630 40,000 6045 Salaries/Education Incentive 7,682 6,245 6,585 8,100 8,100 6048 Salaries/Language Pay 6,029 4,962 3,600 3,600 3,600 6060 Special Event Pay 20 6063 Salaries/Jury Duty 706 749 6072 Salaries/Injury 1,469 6075 Vacation Pay-Off 57,853 22,811 6078 Sick Leave Pay-Off 5,194 1,665 6101 PERS/Employee Contribution 45,578 36,539 43,430 42,140 45,540 2,110 6104 PERS Lump Sum 70,400 70,400 83,450 13,050 6105 PERS/Employer Contribution 76,375 68,235 13,925 13,925 13,535 (390) 6109 PARS/Employer Contribution 30,685 24,782 31,865 29,130 40,070 8,205 6125 FICA/Employer Contrib/Med 12,234 10,016 11,025 12,380 11,460 435 6140 Life Insurance Allocation 1,533 1,215 1,640 1,405 1,725 85 6155 Workers' Comp Allocation 26,164 22,273 24,700 25,680 25,910 1,210 6160 LTD Insurance Allocation 4,439 3,226 4,775 4,015 4,945 170 6165 Unemployment Allocation 760 603 765 705 795 30 6175 Benefits/Flex Plan 150,830 116,779 142,640 126,635 142,640 6180 Deferred Comp/Emelo�er Paid 2,160 2,160 Subtotal 1,080,895 865,908 1,081,117 1,070,066 1,084,975 3,858 3240723750 Transmission/Distribution 6003 Salaries/Regular 980,772 891,856 1,250,765 903,205 1,123,810 (126,955) 6030 Overtime Pay/Regular 5,357 4,632 4,000 4,775 4,000 6033 Overtime Pay/Premium 81,147 94,890 80,000 242,380 80,000 6039 Standby Pay/Premium 31,136 35,119 35,000 37,000 35,000 6045 Salaries/Education Incentive 7,672 6,028 6,270 6,900 6,900 6048 Salaries/Language Pay 7,241 7,228 7,200 7,200 7,200 6063 Salaries/Jury Duty 1,390 1,676 1,415 6068 Allowance/Management 37 6072 Salaries/Injury 691 332 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6075 Vacation Pay-Off 26,160 25,338 6078 Sick Leave Pay-Off 652 397 6101 PERS/Employee Contribution 67,092 57,459 79,165 55,405 80,015 850 6104 PERS Lump Sum 128,369 128,369 146,700 18,331 6105 PERS/Employer Contribution 46,814 116,975 25,411 25,411 23,835 (1,576) 6109 PARS/Employer Contribution 83,348 40,991 51,435 39,145 51,280 (155) 6125 FICNEmployer Contrib/Med 17,102 16,398 20,250 19,755 20,435 185 6140 Life Insurance Allocation 2,436 2,090 2,995 2,235 3,025 30 6155 Workers' Comp Allocation 42,490 39,383 45,040 40,890 45,510 470 6160 LTD Insurance Allocation 7,138 5,776 8,710 6,490 8,740 30 6165 Unemployment Allocation 1,157 1,091 1,380 1,100 1,405 25 6175 Benefits/Flex Plan 262,245 222,496 271,050 217,795 271,050 Subtotal 1,672,038 1,544,125 2,010,770 1,764,575 1,908,905 (101,865) PERSONNEL SUBTOTAL 3,355,970 3,149,856 3,664,345 3,639,407 3,618,782 (45,563) 333 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE OPERATIONS City Water 6578 Const Contra/WO Equip & S (45,998) (4,776) 7030 Depreciation Expense 4,432 7065 Deereciation Exeense {4,194} {421} Subtotal (45,760) (5,196) 7030 Deereciation Exeense 3,757,846 Subtotal 3,757,846 3240721507 Taxes 6815 Maintenance and Repairs/Buildings 7010 Franchise Fee (2%) 324,737 363,046 381,151 320,234 352,480 (28,671) 7015 Tax/Proeertt 2,407 2,279 3,000 3,612 3,793 793 Subtotal 327,144 365,326 384,151 323,846 356,273 (27,878) 3240721530 Interest Expense 7001 Interest Exeense 1,862,756 2,010,060 2,146,963 2,146,963 2,065,213 {81,750� Subtotal 1,862,756 2,010,060 2,146,963 2,146,963 2,065,213 (81,750) 3240721530 Principal Expense 7005 Princieal Exeense 1,855,000 1,885,000 1,940,000 1,940,000 2,025,000 85,000 Subtotal 1,855,000 1,885,000 1,940,000 1,940,000 2,025,000 85,000 3240721790 Administrative & General 6320 Fiscal Agent Fees 1,500 1,875 3,000 1,200 3,000 6399 Professional Services/Other 32,372 22,374 50,000 57,451 10,000 (40,000) 6423 Administrative Allocation 840,319 840,319 951,145 110,826 6424 Consumer Services Allocation 4,388,600 4,687,136 4,211,493 4,281,362 4,346,663 135,170 6521 Messenger Service 1,500 1,500 6601 Advertising Expense 800 1,253 1,000 600 1,000 6610 Bond Administration 1,750 6,250 2,250 6,250 6,500 4,250 334 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE Subtotal 4,425,022 4,718,888 5,108,062 5,187,182 5,319,808 211,746 3240721791 Miscellaneous 6215 Tuition Reimbursement 4,152 {5,472) 6220 Training Schools 7,155 189 3,000 2,197 (3,000) 6230 Dues & Subscriptions 18,078 5,022 6,000 7,180 (6,000) 6235 Meetings & Conferences 1,112 2,788 5,000 3,763 (5,000) 6253 Licenses/Certifications 250 100 (250) 6539 Printing, Binding & Duplicating 45 127 500 500 6633 Water Conservation Program 63,916 168,107 225,000 184,335 225,000 7055 Uncollectible Accounts 36,777 31,356 36,000 28,199 36,000 Subtotal 131,234 202,117 275,250 225,774 261,500 (13,750) 3240721792 Office Supplies & Other Expenses 6527 Supplies/Computer/Small Equip 500 500 6530 Office Supplies 793 83 100 297 1,000 900 6563 Supplies/Special 178 1,197 500 200 500 6915 Utilities/T eleehone 565 1,522 2,000 1,566 2,000 Subtotal 1,535 2,802 2,600 2,063 4,000 1,400 3240721795 Employee Related 6201 Uniforms & Laundry 12,538 12,189 25,000 15,418 25,000 6215 Tuition Reimbursement (2,640) 6220 Training Schools 2,616 3,392 2,500 1,271 6,000 3,500 6230 Dues & Subscriptions 655 425 750 830 32,000 31,250 6235 Meetings & Conferences 199 5,000 5,000 6253 Licenses/Certifications 1,892 1,530 3,500 1,740 3,500 6301 Legal Fees 7,500 3,000 (7,500) 6563 Supplies/Special 236 614 1,000 700 1,000 6564 Supplies/Medical-Dental 2,864 2,247 1,500 1,142 1,500 6825 Maintenance & RepairNehicle 500 200 �500} Subtotal 20,801 17,956 42,250 24,301 74,000 31,750 3240721798 Outside Services 335 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6301 Legal Fees 16,065 105,909 474,800 111,638 150,000 (324,800) 6340 Special Studies 73,953 24,500 19,202 24,500 6345 Program Consultants 8,875 2,790 5,000 9,882 (5,000) 6493 Outside Services & Repairs 25,000 2,500 1,000 (2,500) 6633 Water Conservation Program 270 Subtotal 123,892 108,968 506,800 141,722 174,500 (332,300) 3240721903 Transportation 6493 Outside Services & Repairs 3,046 1,501 500 200 13,000 12,500 6551 Fuel and Oil 43,094 39,532 60,000 43,288 60,000 6560 Repair Parts 11 500 200 500 6563 Supplies/Special 215 184 500 200 500 6569 Small Equipment 25 500 200 500 6825 Maintenance & RepairNehicle 40,223 69,389 35,000 39,170 40,000 5,000 6835 Maint & Repair/Equipment 3,747 1,618 2,000 1,663 2,000 6850 Lease Pa�ments 3,993 3,555 10,553 7,594 10,553 Subtotal 94,354 115,778 109,553 92,515 127,053 17,500 3240722701 Production -Supervision & Engineering 6235 Meetings & Conferences 1,000 . 400 4,000 3,000 6493 Outside Services & Repairs 27,168 32,404 30,000 24,159 145,000 115,000 6518 Postage 100 40 (100) 6521 Messenger Service 1,972 1,523 1,000 494 (1,000) 6527 Supplies/Computer/Small Equip 505 4,000 3,612 3,000 (1,000) 6530 Office Supplies 1,846 2,103 2,000 993 2,000 6539 Printing, Binding & Duplicating 1,649 3,966 1,500 600 2,000 500 6554 Supplies/Custodial & Cleaning 250 100 (250) 6563 Supplies/Special 487 1,672 650 433 (650) 6566 Small Tools 85 1,000 1,000 6569 Small Equipment 822 422 -1,250 1,138 1,250 6572 Office Furniture & Equipment 375 1,000 400 1,000 6830 Rent/Equipment 148 169 500 295 500 6835 Maintenance and Repair/Equipment 250 100 (250) 6915 Utilities/T eleehone 9,371 10,277 8,000 10,066 15,000 7,000 Subtotal 43,464 53,503 51,500 42,828 174,750 123,250 336 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 3240722704 Purchased Water 6230 Dues & Subscriptions 18,147 24,845 25,000 31,905 (25,000) 6231 Outside Assessments 262,929 303,269 396,000 361,087 430,000 34,000 6493 Outside Services & Repairs 15,805 1,315 175,000 175,000 315,000 140,000 6591 Water for Resale 82,976 204,910 133,294 133,294 1,000 (132,294) 6563 Supplies/Special 1,675,072 25,014 100,000 40,333 89,000 (11,000) 7013 Water Rights Lease Expense 1,496,845 1,526,333 1,558,538 1,558,538 1,760,000 201,462 6593 Water Rights Adjudicated Assessments 2,147,321 2,375,000 950,000 3,279,975 904,975 Subtotal 3,551,774 4,233,006 4,762,832 3,250,158 5,874,975 1,112,143 3240722707 Maintenance of Structures & Improvements 6430 Custodial Services 6493 Outside Services & Repairs 8,923 4,848 5,500 5,341 5,500 6554 Supplies/Custodial 500 200 (500) 6563 Supplies/Special 154 167 500 272 500 6569 Small Equipment 222 500 200 500 6805 Maintenance/Land Improvements 23,011 23,829 20,000 18,881 20,000 6815 Maint & Reeairs/Bldgs 100 20,000 8,136 10,000 (10,000) Subtotal 32,088 32,860 47,000 33,031 36,500 (10,500) 3240722708 Maintenance of Reservoirs 6493 Outside Services & Repairs 8,465 6,903 19,000 10,843 19,000 6563 SueeliestSeecial 1,164 130 1,750 1,439 1,750 Subtotal 9,629 7,032 20,750 12,281 20,750 337 BUDGET UNIT: Acct.# DESCRIPTION 3240722711 Maintenance of Wells 6493 Outside Services & Repairs 6563 Supplies/Special 6569 Small Eguiement Subtotal 3240722726 Fuel or Power Purchase 6904 Utilities/Other 6905 Utilities/Electricity 6910 Utilities/Natural Gas Subtotal 3240722732 Maintenance of Pumps/Boosters 6493 Outside Services & Repairs 6560 Repair Parts 6563 Sueelies/Seecial Subtotal 3240722744 Chemicals & Filtering Materials 6493 Outside Services & Repairs 6563 Sueelies/Seecial Subtotal WATER (DETAILS) ACTUAL 15-16 24,842 10,448 35,290 948,995 7,413 917 957,326 69,248 1,088 70,336 165,579 165,579 ACTUAL 16-17 26,398 3,327 520 30,246 1,031,528 11,404 990 1,043,922 9,465 104 3,828 13,672 246,572 246,572 3240722747 Maintenance of Structure & Improvements (Filter Plant) 6430 Custodial Services 3,173 2,340 6493 Outside Services & Repairs 13,234 19,812 6530 Office Supplies 102 105 6554 Supplies/Custodial 587 356 6563 Supplies/Special 6,278 14,947 6815 Maint & Reeairs/Bldgs 778 900 Subtotal 24,152 38,460 REVISED YEAR END EST ADOPTED 17-18 17-18 18-19 VARIANCE 50,000 21,609 50,000 10,000 7,319 10,000 20,000 8,000 10,000 {10,000) 80,000 36,928 70,000 (10,000) 1,200,000 971,674 1,200,000 15,000 14,100 15,000 1,000 902 1,000 1,216,000 986,676 1,216,000 80,000 69,162 80,000 100 40 100 1,000 1,398 1,500 500 81,100 70,600 81,600 500 5,000 2,000 5,000 225,000 229,588 242,000 17,000 230,000 231,588 247,000 17,000 5,000 4,592 5,000 25,000 16,214 40,000 15,000 500 482 (500) 1,000 718 1,000 15,000 9,218 15,000 1,500 975 1,500 48,000 32,199 62,500 14,500 338 BUDGET UNIT: Acct.# DESCRIPTION WATER (DETAILS) ACTUAL 15-16 ACTUAL 16-17 3240722748 Maintenance of Water Treatment Equipment 6493 Outside Services & Repairs 66,181 26,407 6563 Supplies/Special 16,307 19,055 6569 Small Eguiement 1,237 7,949 Subtotal 83,724 53,411 3240723751 Supervision & Engineering 6235 Meetings & Conferences 6493 Outside Services & Repairs 6521 Messenger Service 265 197 6527 Supplies/Computer 1,381 6530 Office Supplies 2,553 2,499 6539 Printing, Binding & Duplicating 119 6563 Supplies/Special 2 634 6572 Office Furniture & Equipment 324 6815 Maint & Repairs/Bldgs 6830 RenUEquipment 415 6915 Utilities/Teleehone 3,038 6,827 Subtotal 6,273 11,981 3240723752 Storage Facilities 6530 Office Supplies 6563 Supplies/Special 117 6830 RenUEguiement 554 Subtotal 554 117 3240723753 Transmission & Distribution 6493 Outside Services & Repairs 6563 Sueelies/Seecial 2,973 719 Subtotal 2,973 719 3240723754 Meter 6493 Outside Services & Repairs REVISED 17-18 55,000 25,000 10,000 90,000 250 5,000 2,750 200 200 350 100 1,000 9,000 18,850 2,000 1,250 3,250 500 500 1,000 4,000 YEAR END EST ADOPTED 17-18 18-19 45,402 55,000 23,014 25,000 10,617 10,000 79,034 90,000 6,000 125,000 379 5,610 5,000 2,425 2,750 122 200 80 200 140 1,000 40 400 1,000 5,225 11,000 14,420 152,150 800 1,000 500 500 1,300 1,500 200 500 200 500 400 1,000 1,600 VARIANCE 6,000 125,000 (250) 650 (100) 2,000 133,300 (1,000) {750) (1.750) (4,000) 339 BUDGET UNIT: Acct.# DESCRIPTION 6563 Supplies/Special WATER (DETAILS) ACTUAL 15-16 27,682 ACTUAL 16-17 65,054 REVISED YEAR END EST ADOPTED 17-18 17-18 18-19 VARIANCE 50,000 33,227 50,000 340 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6569 Small Eguiement 54,874 38,647 30,000 15,473 30,000 Subtotal 82,556 103,700 84,000 50,301 80,000 (4,000) 3240723755 Customer Installation 6493 Outside Services & Repairs 1,200 480 (1,200) 6563 Sueelies/Seecial 655 1,500 600 {1,500) Subtotal 655 2,700 1,080 (2,700) 3240723759 Maintenance of Structures & Improvements 6430 Custodial Services 4,884 3,900 7,400 7,292 7,400 6493 Outside Services & Repairs 2,226 260 5,000 2,235 5,000 6530 Office Supplies 49 32 800 320 (800) 6554 Supplies/Custodial 639 906 1,000 1,041 1,200 200 6563 Supplies/Special 1,353 212 7,500 4,851 7,500 6564 Supplies/Medical 6 6805 Maintenance/Land Improvements 6,628 16,123 40,000 16,886 20,000 (20,000) 6815 Maint & Reeairs/Bldgs 3,839 3,594 12,500 6,015 10,000 {2,500� Subtotal 19,618 25,033 74,200 38,638 51,100 (23,100) 3240723761 Maintenance of Transmission & Distribution Mains 6493 Outside Services & Repairs 196,456 223,000 225,000 142,942 225,000 6530 Office Supplies 100 40 (100) 6560 Repair Parts 3,331 46 25,000 10,000 25,000 6563 Supplies/Special 191,320 211,054 200,000 142,092 200,000 6566 Small Tools 4,077 2,770 4,500 2,155 4,500 6569 Small Equipment 3,730 4,561 4,250 3,985 4,250 6605 Filing Costs 315 1,065 10,000 4,000 10,000 6801 Rent/Land 5,220 5,220 6,000 2,400 6,000 6835 Maint & Repair/Equipment 16,636 9,554 18,000 7,528 20,500 2,500 341 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE Subtotal 421,085 457,269 492,850 315,143 495,250 2,400 3240723763 Maintenance of Services 6560 Repair Parts 607 148 1,500 683 1,500 6563 Supplies/Special 15,595 6,617 15,000 6,878 15,000 6566 Small Tools 809 45 1,750 700 1,750 6835 Maint & Reeair/Eguiement 771 413 2,500 1,004 2,500 Subtotal 17,783 7,223 20,750 9,264 20,750 3240723764 Maintenance of Meters 6493 Outside Services & Repairs 12,016 11,248 20,000 16,182 20,000 6560 Repair Parts 1,506 46 3,200 1,280 3,200 6563 Supplies/Special 1,690 1,750 700 1,750 6566 Small Tools 339 1,000 400 1,000 Subtotal 15,551 11,294 25,950 18,562 25,950 3240723765 Maintenance of Hydrants 6560 Repair Parts 991 2,000 800 (2,000) 6563 Sueelies/Seecial 1,960 8 2,000 1,991 {2,000} Subtotal 2,951 8 4,000 2,791 (4,000) 3240723766 Maintenance of Miscellaneous Plants 6563 Supplies/Special 4,395 80 6566 Small Tools 251 6569 Small Equipment 1,767 6835 Maint & Reeair/Eguiement 693 Subtotal 7,106 80 OPERATIONS SUBTOTAL 14,391,549 19,509,666 17,870,361 15,306,470 19,109,123 1,238,761 342 BUDGET UNIT: Acct.# DESCRIPTION CAPITAL OUTLAY 3200000000 City Water 7135 Vehicles 7140 Equip & Machinery 7145 Lines, Mains&Swr Subtotal 3240721903 Transportation 7135 Vehicles Subtotal 3240722700 Production/Source of Supply 7135 Vehicles Subtotal 3240723751 Supervision & Engineering 7135 Vehicles Subtotal WATER (DETAILS) ACTUAL 15-16 (60,647) {41,630) (102,277) 22,333 22,333 ACTUAL 16-17 (71,616) (127,429) {203,150} (402,196) 24,585 24,585 71,616 71,616 3240723761 Maintenance of Transmission & Distribution Mains 7135 7140 Office Furniture & Eguiement 127,429 Subtotal 127,429 3280000721 CIP/Water 7130 Structures/Other 14,913 350,623 7145 Lines, Mains&Swr 121,111 203,150 Subtotal 136,024 553,773 CAPITAL OUTLAY SUBTOTAL 56,080 375,208 TRANSFERS OUT REVISED YEAR END EST ADOPTED 17-18 17-18 18-19 VARIANCE 141,217 {141,217} 141,217 (141,217) 37,000 (37,000) 37,000 (37,000) 97,875 56,940 {40,935} 97,875 56,940 (40,935) 52,969 {52,969l 52,969 (52,969) 1,751,574 875,787 (1,751,574) 2,405,000 1,202,500 {2,405,000l 4,156,574 2,078,287 (4,156,574) 4,485,635 2,078,287 56,940 (4,428,695) 343 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 3200000000 General 5950 Transfer Out 352,186 190,000 249,960 249,960 277,897 27 ,937 Subtotal 352,186 190,000 249,960 249,960 277,897 27,937 3240722700 Production -Source of Supply 5950 Transfer Out 8,450 8,450 Subtotal 8,450 8,450 3240723750 Transmission/Distribution 5950 Transfer Out 17,493 17,493 Subtotal 17,493 17,493 TRANSFERS OUT SUBTOTAL 352,186 190,000 249,960 249,960 303,840 36,387 WATER FUND TOTAL: 18,155,785 23,224,730 26,270,301 21,274,125 23,088,685 (3,181,616) 344 PROGRAM DESCRIPTION: LIGHT & WATER ELECTRIC UTILITY PROGRAM COMMENTARY Electric Utility consists of Power Resources Management, Engineering and Electric Operations. Power Resources Management is responsible for short-term, mid-term and long-term power resource planning and procurement; short-term and mid-term power resource optimization, trading, and scheduling; after-the-fact energy accounting and financial settlements with the California Independent System Operator (CAISO) and various trading counterparties; power and capacity contract origination and negotiation, and all wholesale transactions bill and invoice processing; NERC/WECC compliance; participation in all pertinent state and federal regulatory processes; representing City's interest in various industry forums; regulatory compliance and associated monitoring and reporting, including state Renewable Portfolio Standard (RPS}, Greenhouse Gases (GHG) regulation, and new federal Environmental Protection Agency's (EPA) rules for existing power plants; all financial planning associated with power resources and transmission management; power resource and transmission asset and contract management; and special projects. Engineering is responsible for planning, engineering, project management and construction of budgeted utility capital improvement projects, determining standard methods of construction, and providing overall utility business/technical support and interaction with customers or other governmental agencies doing electric service related projects within the City. Engineering is also responsible for determining and imposing utility related fees or charges necessary for utility requested services by customers. Finally, Engineering provides overall technical support and functional supervision to field operations to ensure that customer utility services or improvements are constructed in compliance with approved plans or specifications. Electric Operations manages the safe and reliable distribution of electric power from Azusa's Substations through the electric distribution system to homes, businesses and industries. Electric Operations is responsible for construction, maintenance and operation of the electric distribution system and compliance with the various State of California General Orders governing construction, inspection and maintenance of those facilities: General Order 95 Rules for Overhead Line Construction, General Order 128 Rules for Construction of Underground Electric Supply and Communications Systems, General Order 165 Inspection Cycles for Electric Distribution Facilities, and General Order 174 Rules for Electric Utility Substations. 345 FY 2018-19 STRATEGIC GOALS: •Start the planning, design and construction of recommended substation capacity improvements •Undertake implementation of AMI electric meters under Phase 1 (Pilot stage) •Secure and obtain the 2018-2020 Reliable Public Power Provider designation from APPA (RP3 Gold) •Implement and test the Pilot Project to deploy limited number of AMI remote disconnect residential electric meters •Complete electric services to new residential and commercial customers in an efficient and timely manner •Terminate the Utility's participation in the San Juan coal plant by 2018 to improve the greenhouse gas footprint of local power supplies •Start identifying, and if economic contract, renewable energy to replace San Juan power post 2020 and meet the 50%-by-2030 RPS requirement •Develop/install EV Public Charging Stations within the Azusa community including energy efficient LED street lights •Ensure adequate and least cost electric power resources to serve the community while complying with NERC, WECC, CAISO, CARB and CEC regulations •Complete electric Cost of Service & Rates study and publish new electric rates •Establish programs/projects stemming from Greenhouse Gas allowance allocations •Undertake study and evaluate economic feasibility of energy storage at Kirkwall FY 2017-18 PROGRAM HIGHLIGHTS: •Completed urgent underground cable repairs at various locations within City •Completed installation of new LED street lights along Foothill Boulevard and Azusa Ave. •Obtained APPA Certificate of Excellence in Reliability (2017) •Completed safety inspections of various utility lines and equipment using infrared scan and ultrasound •Installed Level 2 dual ports EV charging stations at Azusa Parking Structure / Gold Line Train Station •Completed multiple joint pole replacements with Edison at various locations within City •Met CARB compliance standards for safety regulations reporting requirements -SF6 •Completed multiple underground line extensions and services to new homes in the Rosedale Community •Secured California Energy Commission grant award to install DC Fast Charge EV Public Charging Station at Citrus Crossing Shopping Center •Continued making progress toward the Renewable Portfolio Standard goal of 33% renewable energy by 2020. •Completed 20-year Integrated Resource Plan (IRP) Achieved NERC Reliability Standards compliance •Achieved SBX1 2 (Renewable Portfolio Standard) compliance (20% RPS) •Achieved annual AB32 (Greenhouse gas/cap-and-trade) compliance target •Finalized 50-year Hoover power replacemenUextension contract (years 2017 -2067) •Completed review of AB2514 energy storage project targets •Took over scheduling of the entire DSR2 Solar project 346 BUDGET UNIT: DESCRIPTION Acct.# 6230 Dues & Subscriptions 6399 Professional Services/Other 6493 Outside Services & Repairs 6590 Electricity For Resale 6815 Maint & Repairs/Bldgs ALL FUND 33 DIVISIONS -ELECTRIC-BUDGET DETAIL VARIANCE REVISED 17-18 45,000 27,000 4,979,055 17,459.287 17,600 YEAR END EST ADOPTED 17-18 18-19 VARIANCE Explanation 66,410 50,000 5,000 Increased association dues for Southern California Public Power Authority (SCPPA), California Electric Transport Coalition (CAL ETC), and California Energy Commission (CEC). 29,433 34,297 7,297 Financing Authority for Resource Efficiency of California (FARECal) Accounting and Audit Services. 4,032,302 5,199,460 220,405 Pole inspections, repairs, and replacements; and Load Tap Changer Bank #1 replacement 17,191,942 15,570,666 (1,888,621) Reduction on cost of wholesale energy 12,072 30,000 12,400 Electric yard wall & gate repairs 347 LIGHT & WATER -ELECTRIC ACTIVITY DETAIL Account Number Description 3340733xxx, 3340735xxx, 3340745xxx, 3340775xxx, 3340785xxx 6220 Training Schools -California-Nevada Apprentice Program for Line Mechanics, plus on the job training to become certified Journeyman; Mesa Hot Line School; High Voltage Training for All Electric Crews (required); other training for Supervisors, Line Mechanics, and Meter Technicians on new equipment, maintenance and construction techniques. 6230 Dues & Subscriptions -California Municipal Utilities Association (CMUA), California Utilities Emergency Association (CUEA), Barclays Law Publications Subscription, Electric Safety Orders (Updates). 6235 Meetings & Conferences -Western Underground Committee meetings, Asset Management seminar (CUEA), meetings on CAISO Transmission Planning and other topics, American Public Power Association (APPA) Engineering & Operations annual meeting; Transmission & Distribution Expo/Conference; Relay seminars; and CMUA meetings. ISO conf. 6340 Special Studies -Update of distribution system and integrated resources plans, reliability and energy storage studies, and GO 165 pole load recalculations; Electric Rates study and Energy Storage study. 6493 Outside Services -Cost for third party and California Independent System Operator (CAISO) transmission services; real time electric load scheduling/dispatching services. Other services to support electric distribution system. 6590 Electricity for Resale -Purchase of electricity for distribution and sale to retail customers. 6625 Program Expenses · This amount is for compliance with State's solar power mandate, Senate Bill 1, and provides funding to customers interested in installing photovoltaic equipment. 7130 Structures & Other -Includes poles, towers and fixtures -anything that supports overhead lines; substation structures; and underground structures including pull boxes and vaults. 7140 Equipment & Machinery -Includes transformers, switches, power equipment, street light equipment, substation equipment such as breakers and panels and laboratory equipment. 7145 Lines, Mains & Sewers -Underground cable and overhead conductors and subfeeds to residential and commercial buildinQs. 348 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE PERSONNEL 6003 Salaries/Regular 1,886,298 2,071,963 2,807,680 1,942,934 2,614,295 (193,385) 6012 Salaries/Comp-Time 58,809 80,868 45,710 6015 Salaries/Vacation 50,167 89,204 96,390 6024 Salaries/Sick Leave 66,704 54,555 54,090 6027 Salaries/Bereavement 2,810 4,314 7,215 6030 Overtime Pay/Regular 25,808 35,868 20,000 15,990 20,000 6033 Overtime Pay/Premium 215,592 117,585 130,000 333,250 132,636 2,636 6039 Standby Pay/Premium 29,913 26,739 40,000 23,375 40,000 6045 Salaries/Education Incentive 7,954 7,995 7,295 8,461 8,461 6047 Salaries/Bonuses 6048 Salaries/Language Pay 8,449 9,974 10,800 11,160 13,200 2,400 6063 Salaries/Jury Duty 8,724 5,995 680 6072 Salaries/Injury 9,136 6075 Vacation Pay-Off 117,758 115,489 6078 Sick Leave Pay-Off 5,921 9,999 6091 Leave Liability Adjustments 33,016 6101 PERS/Employee Contribution 129,498 127,391 188,005 123,830 185,385 (2,620) 6104 PERS Lump Sum 304,877 304,877 345,990 41,113 6105 PERS/Employer Contribution 154,310 266,329 60,358 60,358 56,562 (3,796) 6109 PARS/Employer Contribution 172,274 129,487 148,680 123,295 144,115 (4,565) 6125 FICA/Employer Contrib/Med 34,851 34,866 45,115 37,730 44,440 (675) 6133 Retiree Health Premium Reimb 5,413 6,186 6,350 8,295 8,500 2,150 6140 Life Insurance Allocation 4,811 4,937 7,105 4,725 7,010 (95) 6155 Workers' Comp Allocation 84,738 88,930 106,950 85,205 105,440 (1,510) 6160 LTD Insurance Allocation 13,676 13,441 20,705 13,100 20,330 (375) 6165 Unemployment Allocation 2,253 2,206 3,110 2,185 3,055 (55) 6175 Benefits/Flex Plan 320,599 331,816 438,310 281,295 429,275 (9,035) 6180 Deferred Come/Emelo}'.er Paid 9,281 9,770 11,340 11,040 11,340 PERSONNEL SUBTOTAL 3,425,745 3 ,553,432 4,349,385 3 ,719,512 4,190,034 (159,351) 349 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE OPERATIONS 6201 Uniforms & Laundry 28,217 14,510 30,000 19,096 30,000 6220 Training Schools 5,614 17,235 22,260 13,178 25,500 3,240 6225 Training Materials 648 1,000 400 1,000 6230 Dues & Subscriptions 23,467 42,568 45,000 66,410 50,000 5,000 6235 Meetings & Conferences 1,646 5,533 13,000 7,354 16,000 3,000 6240 Mileage Reimbursement 900 360 900 6301 Legal Fees 65,102 85,740 152,500 116,990 152,500 6340 Special Studies 54,156 44,635 181,590 121,594 181,590 6345 Program Consultants 2,490 2,383 5,000 5,563 5,000 6399 Professional Services/Other 29,802 14,197 27,000 29,433 34,297 7,297 6423 Administrative Allocation 696,469 696,469 900,445 203,976 6424 Consumer Services Allocation 2,363,093 2,523,842 2,807,662 2,712,966 2,850,823 43,161 6430 Custodial Services 6,943 5,100 5,000 5,664 5,000 6493 Outside Services & Repairs 3,988,629 3,976,878 4,979,055 4,032,302 5,199,460 220,405 6521 Messenger Service 555 835 500 1,074 1,100 600 6530 Office Supplies 6,364 5,740 4,100 2,333 4,100 6539 Printing, Binding & Duplicating 41 6551 Fuel and Oil 37,790 16,189 25,000 17,990 25,000 6554 Supplies/Custodial & Cleaning 874 757 900 752 900 6563 Supplies/Special 21,358 26,922 35,000 27,172 35,000 6564 Supplies/Medical-Dental 1,985 1,724 1,500 1,618 1,500 6566 Small Tools 14,918 16,009 16,500 7,787 16,500 6569 Small Equipment 17,142 18,574 19,000 9,407 19,000 6590 Electricity For Resale 25,726,445 23,400,526 17,459,287 17,191,942 15,570,666 (1,888,621) 6601 Advertising Expense 1,950 3,613 2,000 2,410 3,000 1,000 6610 Bond Administration 4,250 4,250 4,250 3,450 4,250 6625 Program Expenses 182,001 128,895 8,214 3,298 8,214 6805 Maint/Land Improvements 6,956 7,500 3,000 7,500 6815 Maint & Repairs/Bldgs 22,642 19,107 17,600 12,072 30,000 12,400 6825 Maint & Repair / Vehicle 14,952 13,393 36,000 28,924 39,500 3,500 6835 Maint & Repair/Equipment 2,015 2,631 8,500 4,300 8,500 6850 Lease Payments 3,378 3,093 10,500 8,083 7,000 (3,500) 6904 Utilities/Other 20,958 28,894 18,000 16,836 18,000 6905 Utilities / Electricity 9,748 9,573 10,000 8,094 10,000 350 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6910 Utilities/Natural Gas 688 675 700 472 700 6915 Utilities/Telephone 1,864 16,871 8,700 10,755 9,651 951 7001 Interest Expense 225,136 187,631 172,690 74,233 150,644 (22,046) 7005 Principal Payment 620,000 650,000 780,000 780,000 795,000 15,000 7010 Franchise Fee (2%) 731,136 738,978 685,858 616,588 707,286 21,428 7012 In-lieu Fee (8%) 2,924,543 2,955,911 2,743,432 2,466,350 2,829,144 85,712 7030 Depreciation Expense 1,306,058 7055 Uncollectible Accounts 56,476 47,558 65,000 45,162 65,000 7065 Const Contra/WO Deet OH (7,686} OPERATIONS SUBTOTAL 37,218,327 36,336,985 31,107,167 29,171,880 29,819,670 (1,287,497) CAPITAL OUTLAY 7130 Structures/Other 52,971 57,089 85,000 58,234 85,000 7135 Vehicles 357,849 75,128 75,128 7140 Equipment & Machinery 250,163 330,989 481,525 382,268 481,525 7145 Lines, Mains & Sewers 318,748 366,187 330,000 190,471 330,000 CAPITAL OUTLAY SUBTOTAL 621,881 1,112,114 896,525 630,973 971,653 75,128 TRANSFERS OUT 5950 Transfer Out 136,762 208,837 225,565 225,565 284,872 59,307 TRANSFERS OUT SUBTOTAL 136,762 208,837 225,565 225,565 284,872 59,307 ELECTRIC FUND TOTAL: 41,402,716 41,211,369 36,578,642 33,747,930 35,266,230 (1,312,413) 351 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE PERSONNEL 3340735800 Distribution Operations-Supervision & Engineering 6003 Salaries/Regular 242,090 276,291 284,199 190,454 147,485 (136,714) 6030 Overtime Pay/Regular 633 6033 Overtime Pay/Premium 3,667 367 3,430 2,636 2,636 6039 Standby Pay/Premium 484 1,665 6045 Salaries/Education Incentive 2,064 2,060 1,452 1,452 6075 Vacation Pay-Off 13,656 26,601 6078 Sick Leave Pay-Off 2,368 2,937 6101 PERS/Employee Contribution 20,143 20,225 19,775 16,815 10,450 (9,325) 6104 PERS Lump Sum 31,980 31,980 19,105 (12,875) 6105 PERS/Employer Contribution 31,362 33,734 6,275 6,275 3,075 (3,200) 6109 PARS/Employer Contribution 22,470 22,529 21,705 18,050 14,705 (7,000) 6125 FICA/Employer Contribution 2,425 2,397 4,585 2,465 2,395 (2,190) 6133 Retiree Health Premium Reimb 5,413 6,186 6,350 8,295 8,502 2,152 6140 Life Insurance Allocation 700 674 750 475 395 (355) 6155 Workers' Comp Allocation 11,533 11,549 11,270 8,120 5,955 (5,315) 6160 LTD Insurance Allocation 1,930 1,773 2,195 1,260 1,145 (1,050) 6165 Unemployment Allocation 255 235 315 200 165 (150) 6175 Benefits/Flex Plan 36,878 34,597 34,220 21,130 16,150 (18,070) 6180 Deferred Come/Emeloter Paid 1,935 1,815 1,800 1,755 1,800 Subtotal 399,523 414,915 425,419 341,907 235,415 (190,003) 3340735830 Distribution Operations-Overhead Lines 6003 Salaries/Regular 462,075 593,300 875,276 478,985 809,595 (65,681) 6030 Overtime Pay/Regular 11,387 16,461 10,000 8,755 10,000 6033 Overtime Pay/Premium 90,352 59,086 60,000 158,070 60,000 6039 Standby Pay/Premium 14,957 13,127 20,000 10,855 20,000 6045 Salaries/Education Incentive 302 301 300 6048 Salaries/Language Pay 2,408 3,951 4,800 4,800 4,800 6063 Salaries/Jury Duty 721 4,861 6072 Salaries/Injury 4,568 6075 Vacation Pay-Off 28,779 23,265 6101 PERS/Employee Contribution 29,435 28,297 57,315 26,950 57,315 352 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6104 PERS Lump Sum 93,046 93,046 111,285 18,239 6105 PERS/Employer Contribution 55,754 84,786 18,489 18,489 18,489 6109 PARS/Employer Contribution 22,517 21,882 25,550 19,590 25,550 6125 FICA/Employer Contrib/Med 9,638 11,185 13,905 11,005 13,905 6140 Life Insurance Allocation 1,142 1,402 2,165 1,165 2,165 6155 Workers' Comp Allocation 21,306 26,175 32,580 22,210 32,580 6160 LTD Insurance Allocation 3,214 3,825 6,295 3,245 6,295 6165 Unemployment Allocation 605 707 960 615 960 6175 Benefits/Flex Plan 80,654 104,693 144,560 76,700 144,560 Subtotal 839,814 974,040 1,364,941 958,045 1,317,499 (47,442) Distribution Operations-Underground Lines 6003 Salaries/Regular 463,100 457,563 700,884 401,785 690,170 (10,714) 6030 Overtime Pay/Regular 11,387 15,154 10,000 6,535 10,000 6033 Overtime Pay/Premium 93,025 45,920 60,000 137,235 60,000 6039 Standby Pay/Premium 14,957 13,127 20,000 10,855 20,000 6045 Salaries/Education Incentive 302 301 300 300 300 6048 Salaries/Language Pay 2,420 2,409 2,400 2,400 2,400 6063 Salaries/Jury Duty 721 795 680 6072 Salaries/Injury 4,568 6075 Vacation Pay-Off 28,779 23,048 6101 PERS/Employee Contribution 29,508 28,255 45,250 26,925 48,820 3,570 6104 PERS Lump Sum 73,537 73,537 89,685 16,148 6105 PERS/Employer Contribution (14,093) 60,033 14,658 14,658 14,658 6109 PARS/Employer Contribution 22,573 21,883 34,790 19,590 35,030 240 6125 FICA/Employer Contrib/Med 9,694 8,481 10,880 9,275 11,740 860 6140 Life Insurance Allocation 1,145 1,072 1,705 975 1,845 140 6155 Workers' Comp Allocation 21,399 20,198 25,700 18,575 27,705 2,005 6160 LTD Insurance Allocation 3,221 2,882 4,975 2,695 5,370 395 6165 Unemployment Allocation 609 531 750 510 805 55 6175 Benefits/Flex Plan 81,032 72,994 108,420 59,660 117,455 9,035 Subtotal 774,346 751,600 1,113,949 809,238 1,135,983 22,034 3340735860 Distribution Operations-Meters 6003 Salaries/Regular 178,172 188,888 295,378 199,415 284,375 (11,003) 353 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6030 Overtime Pay/Regular 2,400 4,254 700 6033 Overtime Pay/Premium 28,548 12,091 10,000 33,955 10,000 6045 Sal/Ed Inc 905 904 900 900 900 6048 Salaries/Language Pay 1,207 1,205 1,200 1,200 1,200 6063 Salaries/Jury-Duty 7,281 6075 Vacation Pay-Off 10,241 9,172 6078 Sick Leave Pay-Off 1,547 6101 PERS/Employee Contribution 13,293 13,418 19,720 14,490 20,130 410 6104 PERS Lump Sum 31,941 31,941 36,860 4,919 6105 PERS/Employer Contribution 21,138 23,898 6,299 6,299 5,965 (334) 6109 PARS/Employer Contribution 10,293 10,390 15,200 11,225 15,470 270 6125 FICA/Employer Contrib/Med 3,734 3,394 4,855 3,845 4,940 85 6140 Life Insurance Allocation 459 447 745 485 760 15 6155 Workers' Comp Allocation 8,158 8,042 11,225 8,585 11,465 240 6160 LTD Insurance Allocation 1,347 1,251 2,175 1,385 2,210 35 6165 Unemployment Allocation 236 216 335 230 340 5 6175 Benefits/Flex Plan 38,903 36,498 54,210 34,105 54,210 Subtotal 327,863 304,895 453,283 357,932 448,825 (4,458) 3340735880 Distribution Operations-Miscellaneous Distribution 6003 Salaries/Regular 29,964 40,687 41,444 44,155 42,865 1,421 6033 Overtime Pay/Premium 120 560 6078 Sick Leave Pay-Off 965 6101 PERS/Employee Contribution 20 24 2,920 25 3,025 105 6104 PERS Lump Sum 4,757 4,757 5,565 808 6105 PERS/Employer Contribution 4,880 6,801 953 953 915 (38) 6125 FICA/Employer Contrib/Med 558 737 835 785 855 20 6140 Life Insurance Allocation 73 95 110 105 115 5 6155 Workers' Comp Allocation 1,198 1,634 1,655 1,780 1,715 60 6160 LTD Insurance Allocation 220 273 320 290 335 15 6165 Unemployment Allocation 36 47 60 50 60 6175 Benefits/Flex Plan 13,342 16,311 16,150 15,235 16,150 6180 Deferred Come/Emeloter Paid 446 545 540 530 540 Subtotal 50,737 67,276 69,744 70,190 72,140 2,396 354 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 3340739200 Administrative & General-Salaries 6091 Leave Liabilitt Adjustments 33,016 Subtotal 33,016 3340745800 Engineering 6003 Salaries/Regular 129,502 134,042 225,850 228,970 235,800 9,950 6045 Salaries/Education Incentive 1,460 1,514 2,905 2,905 2,905 6048 Sal/Language Pay 360 2,400 2,400 6075 Vacation Pay-Off 11,266 14,059 6078 Sick Leave Pay-Off 1,436 6101 PERS/Employee Contribution 9,192 9,257 15,860 9,425 16,925 1,065 6104 PERS Lump Sum 25,667 25,667 30,970 5,303 6105 PERS/Employer Contribution 13,537 14,507 5,048 5,048 5,000 (48) 6109 PARS/Employer Contribution 13,057 13,149 13,080 13,355 13,080 6125 FICA/Employer Contrib/Med 2,069 2,133 3,740 3,380 3,965 225 355 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 6140 Life Insurance Allocation 320 317 600 545 640 40 6155 Workers' Comp Allocation 5,238 5,422 9,035 9,290 9,645 610 6160 LTD Insurance Allocation 940 881 1,755 1,570 1,835 80 6165 Unemployment Allocation 124 125 255 180 270 15 6175 Benefits/Flex Plan 17,498 17,680 32,300 28,915 32,300 6180 Deferred Come/Emeloler Paid 1,935 1,965 3,600 3,510 3,600 Subtotal 206,140 200,992 336,790 348,615 359,335 22,545 3340775570 Resource Mgmt-Admin 6003 Salaries/Regular 381,394 381,192 384,650 399,170 404,005 19,355 6045 Salaries/Education Incentive 2,921 2,915 2,890 2,904 2,904 6048 Salaries/Language Pay 2,414 2,409 2,400 2,400 2,400 6075 Vacation Pay-Off 25,037 19,344 6078 Sick Leave Pay-Off 2,006 4,661 6101 PERS/Employee Contribution 27,906 27,914 27,165 29,200 28,720 1,555 6104 PERS Lump Sum 43,949 43,949 52,520 8,571 6105 PERS/Employer Contribution 41,732 42,571 8,636 8,636 8,460 (176) 6109 PARS/Employer Contribution 81,364 39,654 38,355 41,485 40,280 1,925 6125 FICA/Employer Contrib/Med 6,733 6,538 6,315 6,975 6,640 325 6140 Life Insurance Allocation 972 930 1,030 975 1,090 60 6155 Workers' Comp Allocation 15,904 15,909 15,485 16,645 16,375 890 6160 LTD Insurance Allocation 2,805 2,555 2,990 2,655 3,140 150 6165 Unemployment Allocation 388 345 435 400 455 20 6175 Benefits/Flex Plan 52,291 49,042 48,450 45,550 48,450 6180 Deferred CometEmeloler Paid 4,965 5,445 5,400 5,245 5,400 Subtotal 648,832 577,759 585,260 630,180 620,839 35,579 PERSONNEL SUBTOTAL 3,425,745 3,553,432 4,349,385 3,719,512 4,190,036 (159,349) 356 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) Acct.# 7065 3340734270 7001 7005 6825 3340735800 6530 6539 3340735830 6563 6566 3340735840 6566 3340735850 6905 DESCRIPTION OPERATIONS ACTUAL 15-16 Operating Revenue-Misc Serv Revenue Const Contra/WO Deet OH Subtotal Interest -Long-Term Debt Interest Expense 225,136 Princieal Palment 620,000 Subtotal 845,136 Interest -Other Interest Maint & ReeairNehicle Subtotal Distribution Operations-Supervision & Engineering Office Supplies 36 Printing, Binding & Duelicating Subtotal 36 Distribution Operations-Overhead Lines Supplies/Special 515 Small Tools 7,879 Subtotal 8,394 Distribution Operations-Underground Lines Small Tools 1,107 Subtotal 1,107 Distribution Operations-Street Lighting & Signal Utilities / Electricitl 9,748 Subtotal 9,748 ACTUAL 16-17 {7,686) (7,686) 187,631 650,000 837,631 395 395 41 41 645 10, 114 10,759 2,850 2,850 9,573 9,573 REVISED 17-18 172,690 780,000 952,690 100 100 1,000 10,000 11,000 3,000 3,000 10,000 10,000 YEAR END EST ADOPTED 17-18 18-19 74,233 150,644 780,000 795,000 854,233 945,644 (395) (395) 40 100 40 100 400 1,000 5,098 10,000 5,498 11,000 1,200 3,000 1,200 3,000 8,094 10,000 8,094 10,000 VARIANCE (22,046) 15,000 (7,046) 357 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 3340735860 Distribution Operations-Meters 6566 Small Tools 35 500 200 500 Subtotal 35 500 200 500 3340735880 Distribution Operations-Miscellaneous Distribution 6201 Uniforms & Laundry 28,217 14,510 30,000 19,096 30,000 6220 Training Schools 5,614 13,516 16,000 10,112 16,000 6225 Training Materials 648 1,000 400 1,000 6230 Dues & Subscriptions 23,467 42,568 45,000 66,410 50,000 5,000 6235 Meetings & Conferences 310 2,267 8,000 5,237 8,000 6240 Mileage Reimbursement 100 40 100 6301 Legal Fees 3,272 289 2,500 1,000 2,500 6340 Special Studies 4,241 28,978 50,000 23,529 50,000 6493 Outside Service/Repair 8,256 1,315 1,000 400 1,000 6521 Messenger Service 457 277 200 790 800 600 6530 Office Supplies 1,751 956 1,000 794 1,000 6551 Fuel and Oil 37,790 16,189 25,000 17,990 25,000 6563 Supplies/Special 8,657 5,944 5,000 5,170 5,000 6564 Supplies/Medical-Dental 1,985 1,724 1,500 1,618 1,500 6566 Small Tools 5,932 3,010 3,000 1,289 3,000 6569 Small Equipment 13,917 16,797 15,000 7,807 15,000 6601 Advertising Expense 1,950 3,613 2,000 2,410 3,000 1,000 6825 Maint & Repair / Vehicle 14,673 12,551 35,000 28,833 35,000 6835 Maint & Repair/Equipment 1,967 2,426 5,000 2,900 5,000 6850 Lease Payments 7,000 6,121 7,000 6904 Utilities/Other 20,958 28,894 18,000 16,836 18,000 6910 Utilities/Natural Gas 688 675 700 472 700 6915 Utilities/Teleehone 14,582 7,200 9,183 8,000 800 Subtotal 184,102 211,729 279,200 228,438 286,600 7,400 358 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 3340735910 Distribution Maintenance-Structures 6430 Custodial Services 6,943 5,100 5,000 5,664 5,000 6493 Outside Services & Repairs 2,706 2,561 2,500 3,662 2,500 6554 Supplies/Custodial & Cleaning 874 757 900 752 900 6805 Maint/Land Improvement 6,956 7,500 3,000 7,500 6815 Maint & Reeairs/Bldgs 22,642 19,107 17,600 12,072 30,000 12,400 Subtotal 33,165 34,481 33,500 25,150 45,900 12,400 3340735920 Distribution Maintenance-Station Equipment 6235 Meeting & conferences 6493 Outside Services & Repairs 14,562 30,295 30,000 40,151 50,000 20,000 6563 Sueelies/Seecial 164 6,603 10,000 7,630 10,000 Subtotal 14,727 36,898 40,000 47,781 60,000 20,000 3340735930 Distribution Maintenance-Overhead Lines 6493 Outside Services & Repairs 204,497 257,427 261,079 195,546 350,000 88,921 6563 Sueelies/Seecial 3,178 3,172 4,000 3,181 4,000 Subtotal 207,676 260,599 265,079 198,727 354,000 88,921 3340735940 Distribution Maintenance-Underground Lines 6493 Outside Services & Repairs 8,577 51,299 51,162 37,606 51,162 6563 Supplies/Special 3,448 1,910 2,000 1,954 2,000 6835 Maint & Reeair/Eguiement 48 204 500 200 500 Subtotal 12,073 53,413 53,662 39,760 53,662 3340735950 Distribution Maintenance-Transformer Lines 6493 Outside Services & Repairs 10,000 10,000 6,500 10,000 Subtotal 10,000 10,000 6,500 10,000 359 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 3340735960 Distribution Maintenance-Street Lighting & Signals 6563 SueeliestSeecial 703 3,058 5,000 2,014 5,000 Subtotal 703 3,058 5,000 2,014 5,000 3340735970 Distribution Maintenance-Meters 6563 Supplies/Special 4,692 5,590 8,000 6,823 8,000 6835 Maint & Reeair/Eguiement 3,000 1,200 3,000 Subtotal 4,692 5,590 11,000 8,023 11,000 3340739040 Customer Accounts-Uncollectible Accounts 7055 Uncollectible Accounts 56,476 47,558 65,000 45,162 65,000 Subtotal 56,476 47,558 65,000 45,162 65,000 3340745800 Engineering 6220 Training Schools 115 1,000 961 2,000 1,000 6235 Meetings & Conferences 89 573 2,000 820 2,000 6340 Special Studies 24,553 8,547 49,100 33,740 49,100 6345 Program Consultants 2,490 2,383 5,000 5,563 5,000 6399 Professional Services/Other 14,048 3,717 12,000 8,198 12,000 6530 Office Supplies 3,549 4,727 2,000 1,049 2,000 6825 Maint & Reeair / Vehicle 279 447 1,000 486 1,000 Subtotal 45,008 20,510 72,100 50,817 73,100 1,000 3340775550 Resource Management -Purchased Power 6301 Legal Services 7,983 6590 Electricitt For Resale 25,726,445 23,400,526 17,459,287 17,191,942 15,570,666 (1,888,621) Subtotal 25,726,445 23,408,509 17,459,287 17,191,942 15,570,666 (1,888,621) 360 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 3340775570 Resource Management-Admin 6220 Training Schools 3,604 5,260 2,104 7,500 2,240 6235 Meetings & Conferences 1,247 2,693 3,000 1,296 6,000 3,000 6240 Mileage Reimbursement 800 320 800 6301 Legal Fees 59,669 62,211 100,000 90,914 100,000 6340 Special Studies 25,363 7,110 82,490 64,325 82,490 6521 Messenger Service 98 558 300 284 300 6530 Office Supplies 1,028 56 1,000 451 1,000 6569 Small Equipment 3,225 1,777 4,000 1,600 4,000 6625 Program Expenses 182,001 128,895 8,214 3,298 8,214 6825 Maintenance & RepairNehicle 3,500 3,500 6850 Lease Payments 3,378 3,093 3,500 1,962 (3,500) 6915 Utilities/T eleehone 1,864 2,290 1,500 1,572 1,651 151 Subtotal 277,872 212,288 210,064 168,126 215,455 5,391 3340785560 Resources Management -Scheduling & Dispatch 6493 Outside Services & Reeairs 416,379 445,487 570,103 459,642 573,103 3,000 Subtotal 416,379 445,487 570,103 459,642 573,103 3,000 3340785650 Resources Management -Transmission 6493 Outside Services & Reeairs 3,3331652 3,178,494 4,053,211 3,288,795 4,161,695 108,484 Subtotal 3,333,652 3,178,494 4,053,211 3,288,795 4,161,695 108,484 3340794030 Depreciation Expense 7030 Deereciation Exeense 1,306,058 Subtotal 1,306,058 3340799030 Administrative & General 6301 Legal Fees 2,161 15,258 50,000 25,075 50,000 6399 Professional Services/Other 15,754 10,480 15,000 21,235 22,297 7,297 6423 Administrative Allocation 696,469 696,469 900,445 203,976 6424 Consumer Services Allocation 2,363,093 2,523,842 2,807,662 2,712,966 2,850,823 43,161 Subtotal 2,381,008 2,549,580 3,569,131 3,455,745 3,823,565 254,434 361 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 3340799270 Franchise Fees 7010 Franchise Fee (2%) 731,136 738,978 685,858 616,588 707,286 21,428 7012 In-lieu Fee {8%} 2,924,543 2,955,911 2,743,432 2,466,350 2,829,144 85,712 Subtotal 3,655,678 3,694,889 3,429,290 3,082,938 3,536,430 107,140 3340799302 Interest Transfers 6610 Bond Administration 4,250 4,250 4,250 3,450 4,250 Subtotal 4,250 4,250 4,250 3,450 4,250 OPERATIONS SUBTOTAL 37,218,327 36,336,985 31,107,167 29,171,880 29,819,670 (1,287,497) 362 BUDGET UNIT: Acct.# 3340733620 7140 3340733640 7130 7140 7145 3340733650 7145 3340733660 7130 3340733670 7145 3340733680 7140 3340733700 7140 3340733730 DESCRIPTION CAPITAL OUTLAY Station Equipment Equipment & Machinery Poles, Towers & Fixtures Structures/Other Equipment & Machinery Lines, Mains & Sewers Subtotal Subtotal Overhead Conductors & Dev Lines, Mains & Sewers Subtotal Underground Conduit Structures/Other Subtotal Underground Conductors & Dev Lines, Mains & Sewers Line Transformers Equipment & Machinery Meters Equipment & Machinery Street Lighting Subtotal Subtotal Subtotal ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) ACTUAL 15-16 17,260 17,260 24,985 24,985 29,921 29,921 5,358 5,358 288,827 288,827 141,136 141,136 91,767 91,767 ACTUAL 16-17 30,957 30,957 27,210 27,210 43,930 43,930 7,368 7,368 322,257 322,257 253,540 253,540 46,492 46,492 REVISED 17-18 75,000 75,000 35,000 35,000 30,000 30,000 25,000 25,000 300,000 300,000 250,000 250,000 156,525 156,525 YEAR END EST ADOPTED 17-18 18-19 61,236 75,000 61,236 75,000 20,034 35,000 20,034 35,000 21,331 30,000 21,331 30,000 10,690 25,000 10,690 25,000 169,140 300,000 169,140 300,000 217,265 250,000 217,265 250,000 103,767 156,525 103,767 156,525 VARIANCE 363 BUDGET UNIT: ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct.# DESCRIPTION 15-16 16-17 17-18 17-18 18-19 VARIANCE 7130 Structures/Other 22,628 22,510 25,000 27,510 25,000 Subtotal 22,628 22,510 25,000 27,510 25,000 3340733920 Transportation Equipment 7135 Vehicles 75,128 75,128 Subtotal 75,128 75,128 3340733960 Power Operated Equipment 7135 Vehicles 357,849 Subtotal 357,849 CAPITAL OUTLAY SUBTOTAL 621,881 1,112,114 896,525 630,973 971,653 75,128 TRANSFERS OUT 3300000000 General 5950 Transfers Out 105,147 177,222 185,000 185,000 237,729 52,729 Subtotal 105,147 177,222 185,000 185,000 237,729 52,729 3340735830 Dist Oper -Overhead Line Expenses 5950 Transfers Out 10,500 10,500 14,815 14,815 18,019 3,204 Subtotal 10,500 10,500 14,815 14,815 18,019 3;204 3340735840 Dist Oper -Underground Line Expenses 5950 Transfers Out 10,500 10,500 14,815 14,815 18,018 3,203 Subtotal 10,500 10,500 14,815 14,815 18,018 3,203 3340735860 Dist Oper -Meters 5950 Transfers Out 10,615 10,615 10,935 10,935 11,106 171 Subtotal 10,615 10,615 10,935 10,935 11,106 171 TRANSFERS OUT SUBTOTAL 136,762 208,837 225,565 225,565 284,872 59,307 364 BUDGET UNIT: Acct.# DESCRIPTION ELECTRIC FUND TOTAL: ALL FUND 33 DIVISIONS -ELECTRIC (DETAILS) ACTUAL 15-16 41,402,716 ACTUAL 16-17 41,211,369 REVISED YEAR END EST ADOPTED 17-18 17-18 18-19 VARIANCE 36,578,642 33,747,930 35,266,232 (1,312,411) 365 PROGRAM DESCRIPTION: LIGHT & WATER CA CLIMATE CHANGE BALANCING ACCOUNT PROGRAM COMMENTARY The fund was established as a balancing account to manage California Climate Change program revenue and expenses realized from sales of Greenhouse Gas Allowances ("GHG Allowances"). GHG Allowances are regulatory compliance instruments used to measure and determine an entity's compliance with the state cap-and-trade program established under the California Assembly Bill 32. GHG Allowances may be purchased or directly allocated by the California Air Resources Board to California entities that are subject to ("are covered under") the cap-and-trade program. The cap-and-trade regulation provides that California utilities use proceeds realized from sale of GHG Allowances for various programs aimed at reducing GHG emissions and contribute to California's Climate Change initiatives. The cap-and-trade regulation also provides that monies from sales of such GHG Allowances can be directly returned to the ratepayers to the extent GHG reduction programs are not implemented or are in the process of being formulated. Revenue and expenses realized from the sale of GHG Allowances cannot be treated as regular business revenue or cost. The Fund is debited when Azusa either funds GHG curtailing measures and projects and/or issues direct credit to our electric customers. Fund 23 is replenished only when Azusa sells GHG Allowances, which may not occur on a regular basis. FY 18-19 STRATEGIC GOALS: •Fund or develop projects aimed at reduction of Greenhouse Gas emissions FY 17-18 PROGRAM HIGHLIGHTS: •None 366 BUDGET UNIT: DESCRIPTION Acct.# OPERATIONS 6625 Program Expense -Climate ChangE 6625 Program Expense -Renewables 6625 Program Expense -R&D 6625 Proc:iram Expense -Admin FUND 23 DIVISION -CA CLIMATE BALANCING ACCOUNT-BUDGET DETAIL VARIANCE REVISED 17-18 - - - - YEAR END EST ADOPTED 17-18 18-19 VARIANCE Ex lanation -700,000 700,000 Program expenses in connection with CA Climate Change -300,000 300,000 Program expenses in connection with Renewables -300,000 300,000 Program expenses in connection with Research & Development -200,000 200,000 New Program administration 367 BUDGET UNIT: CA CLIMATE BALANCING ACCOUNT ACTUAL ACTUAL REVISED Acct.# DESCRIPTION 15-16 16-17 17-18 OPERATIONS 2340770555 CLIMATE CHANGE 6625 Program Exeense SUBTOTAL 2340770556 RENEWABLES 6625 Program Exeense SUBTOTAL 2340770557 RESEARCH & DEVELOPMENT 6625 Program Exeense SUBTOTAL 2340770558 ADMINISTRATION 6625 Program Expense SUBTOTAL OPERATIONS SUBTOTAL CLIMATE BALANCE ACCOUNT FUND TOTAL YEAR END EST 17-18 ADOPTED 18-19 VARIANCE 700,000 700,000 700,000 700,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000 200,000 200,000 200,000 200,000 1,500,000 1,500,000 1,500,000 1,500,000 368