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15. Light and Water
LIGHT & WATER Public Benefit Programs Consumer Services Water Utility Electric Utility California Climate Change Balancing Account Solid Waste 272 LIGHT & WATER PUBLIC BENEFIT PROGRAM PROGRAM COMMENTARY PROGRAM DESCRIPTION: 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, 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 Benefit 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 2019-20 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 2018-19 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. 273 BUDGET UNIT: FUND 24 - PUBLIC BENEFIT DIVISION REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 18-19 19-20 VARIANCE EXPLANATION OPERATIONS 6625 Program Expenses 1,048,590 455,185 1,165,000 116,410 Increased sub-programs to cover Renewables & Energy Efficiency municipal project funding 274 Description 2440739xxx 6625 Program Expense - Low Income Assistance Program, Energy Efficiency Program, Renewables Program, Research & Development, Administration of PBC. LIGHT & WATER - PUBLIC BENEFIT PROGRAM ACTIVITY DETAIL Account Number 275 BUDGET UNIT: L&W PUBLIC BENEFIT PROGRAMS ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE PERSONNEL 2440739085 ADMINISTRATION OF PBC 6003 Salaries/Regular 129,390 135,336 117,445 164,535 134,040 16,595 6033 Overtime Pay/Premium 8 1 - 15 - - 6045 Salaries/Education Incentive 1,093 1,078 1,015 1,015 1,015 - 6048 Salaries/Language - 277 1,020 1,020 780 (240) 6069 Allowances/Vehicle 271 109 210 155 360 150 6075 Vacation/Pay-Off 5,261 5,890 - 6,000 5,500 5,500 6078 Sick Leave/Pay-Off - - - 60 - - 6101 PERS/Employee Contribution 9,232 9,658 8,460 11,450 9,015 555 6104 PERS Lump Sum - - 13,415 15,475 17,680 4,265 6105 PERS/Employer Contribution 14,775 15,944 2,610 4,150 3,575 965 6109 PARS/Employer Contribution 11,450 11,710 11,575 15,465 12,340 765 6125 FICA/Employer Contrib/Med 2,252 2,283 2,020 2,810 2,255 235 6140 Life Insurance Allocation 303 319 320 400 395 75 6155 Workers' Comp Allocation 5,254 5,486 4,785 6,665 5,445 660 6160 LTD Insurance Allocation 864 946 910 1,245 1,045 135 6165 Unemployment Allocation 119 123 135 155 155 20 6175 Benefits/Flex Plan 25,820 25,667 19,385 31,305 19,320 (65) 6180 Deferred Comp/Employer Paid 1,470 1,590 2,180 2,190 2,105 (75) SUBTOTAL 207,561 216,418 185,485 264,110 215,025 29,540 PERSONNEL SUBTOTAL 207,561 216,418 185,485 264,110 215,025 29,540 OPERATIONS 2440739081 RESIDENTIAL LOW INCOME 6625 Program Expense 48,797 52,044 60,000 43,149 80,000 20,000 SUBTOTAL 48,797 52,044 60,000 43,149 80,000 20,000 2440739082 ENERGY EFFICIENCY PROGRAM 6625 Program Expense 632,673 530,725 858,590 385,225 955,000 96,410 SUBTOTAL 632,673 530,725 858,590 385,225 955,000 96,410 2440739083 RESEARCH & DEVELOPMENT 6625 Program Expense 9,335 212 10,000 - 10,000 - SUBTOTAL 9,335 212 10,000 - 10,000 - 2440739084 RENEWABLES 6625 Program Expense - - 60,000 6,001 60,000 - SUBTOTAL - - 60,000 6,001 60,000 - 2440739085 ADMINISTRATION OF PBC 6625 Program Expense 28,209 38,321 60,000 20,810 60,000 - 6825 Maint & Repair/Vehicle - - 500 - 500 - 6850 Lease Payments 1,382 1,182 4,100 645 4,100 - SUBTOTAL 29,591 39,503 64,600 21,455 64,600 - OPERATIONS SUBTOTAL 720,396 622,483 1,053,190 455,830 1,169,600 116,410 PUBLIC BENEFIT PROG FUND TOTAL 927,957 838,901 1,238,675 719,940 1,384,625 145,950 276 LIGHT & WATER CONSUMER SERVICES PROGRAM COMMENTARY PROGRAM DESCRIPTION: 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, and assists with work order tracking and billing. Utilities Administration also conducts financial analysis to assist in the preparation of annual CAFR tables pertaining to the Utilities and perform periodic cost of service studies for the Electric and Water funds to determine when rate adjustments are necessary. In addition, Utilities Administration prepares quarterly financial reports in support of the Utility Board, as well as provides external filings and reports to regulatory agencies such as: Continuing disclosures for outstanding Utilities debt issuances, State Controller’s Office operating information, Rating agencies operating and economic information, and Bureau of Reclamation AMI grant filings. Customer Service consists of three cost centers, including Billing and Collections, Field Services/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 the 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 2019-20 STRATEGIC GOALS: Offer customers new options to request and process payment extensions over the phone. Complete lobby remodeling to improve customer service and make more customer service staff available to the public. Manage phase 1 deployment of the Advanced Metering Infrastructure (AMI) 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. Ensure Water and Electric fund obtain favorable bond ratings by closely monitoring costs, developing balanced budget, and maintaining healthy finances. Update Water and Electric facilities with energy efficient improvements and security measures to ensure the safety of employees and visitors. 277 FY 2018-19 PROGRAM HIGHLIGHTS: Converted over 11,000 AutoPay customers to new electronic payment system that is completely integrated with Utility Billing CIS system. Continued 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. Developed Utility Business Information Systems Specialist job specification to augment Division technical resources. 278 BUDGET UNIT: ALL FUNDS (31) - CONSUMER SERVICES DIVISION REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 18-19 19-20 VARIANCE EXPLANATION OPERATIONS 6201 Uniforms & Laundry 14,500 3,558 18,500 4,000 Increased footware allowance. 17 employees at $235 per employee. 6399 Professional Services/Other 149,170 9,191 57,800 (91,370) Sensus, Harris, S&S support for AMI Pilot complete 6415 Computer Software Support 271,438 105,369 220,000 (51,438) Increase in maintenance costs from Systems & Software CIS, anticipated CIS programming and future CIS planning 6430 Custodial Services 18,000 14,556 23,500 5,500 Additional leak repairs and cleaning due to rain 6493 Outside Services & Repairs 333,370 132,929 356,370 23,000 Increased budget for costs related to online credit card payment processing expense 6518 Postage 135,000 101,238 200,000 65,000 USPS Postage Increase 6527 Supplies/Computer/Small Equipment 1,000 2,194 5,000 4,000 Expecting additional expenses for Analyst and Applications Specialist positions. 6551 Fuel and Oil 15,000 7,942 16,250 1,250 Based on average annual field service fuel costs 6563 Supplies/Special 11,300 1,139 9,300 (2,000) Decrease in cost for building keys, Intertite, & Sensus 6569 Small Equipment 5,000 793 8,000 3,000 Add'l field devices with AMI project-FlexNet Micro Transceiver & Commad Links 6805 Maintenance/Land Improvements 13,222 4,192 15,000 1,778 Roof repairs and mold remediation 6815 Maint & Repairs/Bldgs 49,258 9,066 37,080 (12,178) Reduction to align with actuals 6825 Maint & Repair / Vehicle 12,500 1,657 8,000 (4,500) Anticipate less repairs with new trucks 279 Description 6220 Training Schools - American Public Power Association (APPA) training workshops; California Municipal Utilities Association (CMUA) training workshops; Liebert 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. 6230 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 Admin) 6235 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. 6399 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. 6415 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. 6493 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 online billing and payment services, credit card processing services, billing of returned electronic payments, and temporary employment agency services. 6499 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. 6539 Printing, Binding & Duplicating - Utility Board Minutes Book, copier's printing & service fees, business card printing, utility billing inserts, and door hangers. 6601 Advertising Expense - Recreation Gym Decal and miscellaneous. 6835 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. 6915 Utilities/Telephone - inContact Call Management System and Usage Fees, cell phone service, and cellular service to read Time of Use meters. LIGHT & WATER - CONSUMER SERVICES ACTIVITY DETAIL Account Number 3140701xxx, 3140702xxx, 3140711xxx, 280 BUDGET UNIT: ALL FUND 31 DIVISIONS - CONSUMER SERVICES (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE PERSONNEL 6003 Salaries/Regular 1,815,492 1,940,644 2,367,430 1,969,260 2,404,310 36,880 6006 Salaries/Temp & Part-Time 214,682 107,765 145,095 76,305 187,030 41,935 6030 Overtime Pay/Regular - - - - - - 6033 Overtime Pay/Premium 3,922 28,230 24,700 44,105 41,300 16,600 6039 Salaries/Education Incentive 740 - - 2,630 - - 6045 Standby Pay/Premium 5,890 6,398 5,350 4,550 4,450 (900) 6048 Salaries/Language Pay 22,448 22,707 21,816 19,660 21,460 (356) 6060 Special Event Pay - 554 - 5 - - 6063 Salaries/Jury Duty 923 - - 1,290 - - 6068 Allowances/Management - 324 - - - 6069 Allowances/Vehicle 28,817 23,664 26,790 25,555 26,220 (570) 6070 Allowances/Telephone 903 350 900 900 900 - 6072 Salaries/Injury 58 18,992 - 42,925 - - 6075 Vacation Pay-Off - 68,351 - 46,600 25,300 25,300 6078 Sick Leave Pay-Off - 10,247 - 12,350 9,500 9,500 6079 Adm Lve Pay-Off 1,145 - - - - - 6091 Leave Liability Adjustments 44,982 25,708 - - - - 6101 PERS/Employee Contribution 125,255 117,786 174,183 115,565 174,487 304 6104 PERS Lump Sum - - 320,840 327,085 365,245 44,405 6105 PERS/Employer Contribution 260,970 496,263 52,001 87,925 69,561 17,560 6107 Apple Pay Plan 1,121 671 2,265 575 4,520 2,255 6109 PARS/Employer 116,543 233,466 115,350 103,270 134,830 19,480 6125 FICA/Employer Contrib/Med 33,886 34,512 44,565 34,325 46,120 1,555 6133 Retiree Health Premium Reimb 12,304 55,710 12,925 12,745 - (12,925) 6140 Life Insurance Allocation 4,160 4,537 6,385 4,690 7,135 750 6155 Workers' Comp Allocation 83,103 83,855 101,795 86,195 105,960 4,165 6160 LTD Insurance Allocation 12,101 13,272 18,445 14,645 18,905 460 6165 Unemployment Allocation 2,027 2,016 3,070 2,085 3,190 120 6175 Benefits/Flex Plan 400,778 418,482 526,070 446,705 529,230 3,160 6180 Deferred Comp/Employer Paid 13,541 10,067 10,710 9,010 11,250 540 PERSONNEL SUBTOTAL 3,205,794 3,724,571 3,980,685 3,490,955 4,190,903 210,218 OPERATIONS 6201 Uniforms & Laundry 14,719 25,662 14,500 3,558 18,500 4,000 6215 Tuition Reimbursement - 2,373 5,000 2,471 5,000 - 6220 Training Schools 643 1,994 9,700 - 10,200 500 6230 Dues & Subscriptions 138 234 200 98 300 100 6235 Meetings & Conferences 21,369 13,030 29,250 1,995 29,250 - 6240 Mileage Reimbursement - - 100 - 100 - 6301 Legal Fees 12,392 9,512 25,111 4,108 25,110 (1) 6399 Professional Services/Other 23,316 9,765 149,170 9,191 57,800 (91,370) 6415 Computer Software Support 103,986 108,912 271,438 105,369 220,000 (51,438) 6423 Administrative Allocation 1,310,468 - - - - - 6430 Custodial Services 9,800 11,933 18,000 14,556 23,500 5,500 6480 Insurance Claims - 116 - 463 500 500 6493 Outside Services & Repairs 215,130 236,063 333,370 132,929 356,370 23,000 6499 Contract Services & Fees 40,785 56,659 45,000 44,493 45,000 - 6518 Postage 117,567 104,113 135,000 101,238 200,000 65,000 6521 Messenger Service 285 191 465 89 465 - 6527 Supplies/Computer/Small Equipment - - 1,000 2,194 5,000 4,000 6530 Office Supplies 11,847 13,011 14,300 6,317 14,300 - 6539 Printing, Binding & Duplicating 5,495 4,477 6,750 1,437 6,750 - 6551 Fuel and Oil 15,410 16,929 15,000 7,942 16,250 1,250 6554 Supplies/Custodial & Cleaning 3,134 3,524 4,000 1,099 4,000 - 281 BUDGET UNIT: ALL FUND 31 DIVISIONS - CONSUMER SERVICES (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6563 Supplies/Special 11,110 5,303 11,300 1,139 9,300 (2,000) 6564 Supplies/Medical-Dental 1,123 696 1,000 714 200 (800) 6566 Small Tools 281 383 750 54 750 - 6569 Small Equipment 1,471 964 5,000 793 8,000 3,000 6570 Computer Peripherals/Misc 1,369 1,364 1,000 1,916 1,000 - 6572 Office Furniture & Equipment 2,031 - 2,000 539 2,000 - 6601 Advertising Expense 415 451 500 420 800 300 6615 Safety & Security Services Exp 2,151 3,569 6,000 2,032 6,000 - 6670 IT Allocation 621,777 660,645 709,434 709,434 769,680 60,246 6760 Insurance Allocation 808,034 1,102,590 572,535 571,563 664,269 91,734 6805 Maintenance/Land Improvements 14,339 10,236 13,222 4,192 15,000 1,778 6815 Maint & Repairs/Bldgs 4,143 11,520 49,258 9,066 37,080 (12,178) 6825 Maint & Repair / Vehicle 12,103 9,350 12,500 1,657 8,000 (4,500) 6835 Maint & Repair/Equipment 52,435 41,028 58,250 13,686 58,250 - 6840 Rent/Office Furniture & Equip 3,925 3,984 8,026 2,226 8,025 (1) 6850 Lease Payments 4,034 579 - - - - 6904 Utilities/Other 5,399 5,232 7,000 3,061 7,000 - 6915 Utilities/Telephone 51,416 70,235 73,200 26,002 73,400 200 7030 Depreciation Expense 114,688 33,744 - - - - 7050 Donations/Contribution 1,000 1,000 11,855 1,500 11,855 - OPERATIONS SUBTOTAL 3,619,729 2,581,367 2,620,184 1,789,542 2,719,004 98,820 CAPITAL OUTLAYS 7135 Vehicles - - - - 110,766 110,766 7140 Equipment & Machinery 30,389 366,566 42,185 75,000 (291,566) 7150 Office Furniture & Equipment - 19,910 - - - - 7142 Computer Equipment 50,579 (601) 43,379 32,765 - (43,379) CAPITAL OUTLAYS SUBTOTAL 50,579 49,697 409,945 74,950 185,766 (224,179) TRANSFERS OUT 5950 Transfers Out 548,355 523,176 522,068 522,068 482,237 (39,831) TRANSFERS OUT SUBTOTAL 548,355 523,176 522,068 522,068 482,237 (39,831) CONSUMER SERVICE FUND TOTAL:7,424,456 6,878,811 7,532,882 5,877,515 7,577,910 45,029 282 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE PERSONNEL 3100000000 CONSUMER SERVICES 6105 PERS/Employer Contribution - 30 - 50 - - Subtotal - 30 - 50 - - 3140701928 Utility Board 6069 Allowances/Vehicle 22,131 21,000 21,000 21,000 21,000 - Subtotal 22,131 21,000 21,000 21,000 21,000 - 3140702920 Utility Administration 6003 Salaries/Regular 433,115 446,332 663,800 494,010 653,770 (10,030) 6033 Overtime Pay/Premium - - - 2,705 2,300 2,300 6045 Salaries/Education Incentive 1,458 1,469 1,450 400 - (1,450) 6047 Sal/Bonus - - - - - - 6048 Salaries/Language Pay 4,864 5,192 4,260 2,520 1,140 (3,120) 6063 Salaries/Jury Duty - - - 1,075 - - 6069 Allowances/Vehicle 6,686 2,664 5,790 4,555 5,220 (570) 6070 Allowances/Telephone 903 350 900 900 900 - 6075 Vacation Pay-Off - 60,713 - 36,900 20,000 20,000 6078 Sick Leave Pay-Off - 3,306 - 2,350 2,000 2,000 6079 Adm Lve Pay-Off 1,145 - - - - - 6101 PERS/Employee Contribution 27,981 21,185 47,060 22,995 43,665 (3,395) 6104 PERS Lump Sum - - 79,080 85,325 91,090 12,010 6105 PERS/Employer Contribution 51,920 76,013 13,985 22,465 17,330 3,345 6109 PARS/Employer Contribution 41,434 25,521 34,775 5,725 - (34,775) 6125 FICA/Employer Contrib/Med 7,788 7,322 11,305 8,295 11,100 (205) 6140 Life Insurance Allocation 882 892 1,800 1,105 1,910 110 6155 Workers' Comp Allocation 18,018 15,946 27,025 19,845 26,420 (605) 6160 LTD Insurance Allocation 2,997 2,752 5,165 3,750 5,090 (75) 6165 Unemployment Allocation 430 377 780 495 765 (15) 6175 Benefits/Flex Plan 50,368 47,538 103,400 62,115 104,160 760 6180 Deferred Comp/Employer Paid 11,817 8,642 8,370 9,010 9,450 1,080 Subtotal 661,807 726,214 1,008,945 786,540 996,310 (12,635) 3140711902 Field Services 6003 Salaries/Regular 492,873 584,632 635,455 599,585 660,525 25,070 6006 Salaries/Temp & Part-Time 123,282 30,386 93,655 30,610 110,405 16,750 6033 Overtime Pay/Premium 1,437 17,918 15,475 26,365 28,000 12,525 6039 Standby Pay/Premium 740 - - 2,630 - - 6048 Salaries/Language Pay 4,476 4,061 4,596 3,600 4,595 (1) 6068 Allowances/Management - 98 - - - 6072 Salaries / Injury - 15,009 - 41,340 - - 6075 Vacation Pay-Off - 3,946 - 3,800 3,800 3,800 6078 Sick Leave Pay-Off - 6,941 - 7,800 7,000 7,000 6101 PERS/Employee Contribution 32,065 29,944 47,963 28,870 49,547 1,584 6104 PERS Lump Sum - - 88,040 88,040 109,400 21,360 6105 PERS/Employer Contribution 84,775 267,312 14,361 34,850 19,816 5,455 6107 APPLE/EMPLYR CON 504 - 1,920 - 2,640 720 6109 PARS/Employer Contribution 24,248 151,097 34,580 29,370 49,145 14,565 6125 FICA/Employer Contrib/Med 9,997 10,381 13,000 10,580 13,605 605 6133 Retiree Health Premium Reimb - - - 2,925 - - 6140 Life Insurance Allocation 1,164 1,392 1,700 1,420 1,935 235 6155 Workers' Comp Allocation 25,045 25,939 29,350 28,015 31,015 1,665 6160 LTD Insurance Allocation 3,206 4,050 4,955 4,370 5,135 180 6165 Unemployment Allocation 609 646 895 665 935 40 6175 Benefits/Flex Plan 127,846 148,641 162,630 162,905 162,630 - Subtotal 932,267 1,302,394 1,148,575 1,107,740 1,260,128 111,553 3140711903 Consumer Services 6003 Salaries/Regular 757,805 825,755 944,405 822,615 959,170 14,765 6006 Salaries/Temp & Part-Time 91,400 77,379 51,440 45,695 76,625 25,185 6033 Overtime Pay/Premium 2,485 10,312 9,225 15,035 11,000 1,775 6045 Salaries/Education Incentive 3,047 3,762 3,900 3,495 3,000 (900) 6048 Salaries/Language Pay 13,108 13,454 12,960 13,540 15,725 2,765 6060 Special Event Pay - 554 - 5 - - 6063 Salaries/Jury Duty 923 - - 215 - - 6068 Allowances/Management - 226 - - - - 6072 Salaries/Injury 58 3,983 - 1,585 - - 6075 Vacation Pay-Off - 1,226 - 5,900 1,500 1,500 6078 Sick Leave Pay-Off - - - 2,200 500 500 6091 Leave Liability Adjustment 44,982 25,708 - - - - 6101 PERS/Employee Contribution 55,870 58,297 70,470 57,700 72,485 2,015 283 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6104 PERS Lump Sum - - 137,820 137,820 146,430 8,610 6105 PERS/Employer Contribution 110,285 136,241 21,090 24,530 28,935 7,845 6107 APPLE/EMPLYR CON 617 671 345 575 1,880 1,535 6109 PARS/Employer Contribution 37,593 44,968 45,995 62,000 70,640 24,645 6125 FICA/Employer Contrib/Med 14,034 14,918 18,255 14,625 19,255 1,000 6133 Retiree Health Premium Reimb 12,304 55,710 12,925 9,820 - (12,925) 6140 Life Insurance Allocation 1,803 1,974 2,555 2,030 2,905 350 6155 Workers' Comp Allocation 34,717 37,204 40,470 36,185 43,235 2,765 6160 LTD Insurance Allocation 5,024 5,686 7,360 6,115 7,660 300 6165 Unemployment Allocation 878 903 1,255 875 1,340 85 6175 Benefits/Flex Plan 207,066 209,496 245,640 214,405 245,640 - 6180 Deferred Comp/Employer Paid - - 540 - - (540) Subtotal 1,393,999 1,528,426 1,626,650 1,476,965 1,707,925 81,275 3140711920 Employee Related 6003 Salaries/Regular 131,699 83,925 123,770 53,050 130,845 7,075 6045 Salaries/Education 1,385 1,167 - 655 1,450 1,450 6075 Vacation Pay-Off - 2,466 - - - - 6101 PERS/Employee Contribution 9,339 8,360 8,690 6,000 8,790 100 6104 PERS Lump Sum - - 15,900 15,900 18,325 2,425 6105 PERS/Employer Contribution 13,990 16,667 2,565 6,030 3,480 915 6109 PARS/Employer 13,268 11,879 - 6,175 15,045 15,045 6125 FICA/Employer Contrib/Med 2,067 1,892 2,005 825 2,160 155 6140 Life Insurance Allocation 311 279 330 135 385 55 6155 Workers' Comp Allocation 5,323 4,766 4,950 2,150 5,290 340 6160 LTD Insurance Allocation 874 784 965 410 1,020 55 6165 Unemployment Allocation 110 90 140 50 150 10 6175 Benefits/Flex Plan 15,498 12,807 14,400 7,280 16,800 2,400 6180 Deferred Comp/Employer Paid 1,724 1,425 1,800 - 1,800 - Subtotal 195,590 146,506 175,515 98,660 205,540 30,025 PERSONNEL SUBTOTAL 3,205,794 3,724,571 3,980,685 3,490,955 4,190,903 210,218 OPERATIONS 3140701928 Utility Board 6235 Meetings & Conferences 2,546 2,295 2,500 457 2,500 - 6301 Legal Fees 11,904 8,075 18,000 3,680 18,000 - 6399 Professional Services - - 2,500 - 2,000 (500) 6521 Messenger Service 26 31 100 - 100 - 6539 Printing, Binding & Duplicating - - 250 - 250 - 6670 IT Allocation 9,714 9,741 18,000 18,000 16,500 (1,500) Subtotal 24,190 20,143 41,350 22,137 39,350 (2,000) 3140702920 Utility Administration 6220 Training Schools - - - - 10,200 10,200 6215 Tuition Reimbursement - - - - 5,000 5,000 6230 Dues & Subscriptions - - - - 300 300 6235 Meetings & Conferences - - - - 20,550 20,550 6240 Mileage Reimbursement - - - - 100 100 6301 Legal Fees - - - - 7,110 7,110 6399 Professional Services/Other 23,011 - - - 15,800 15,800 6521 Messenger Service - - - - 250 250 6530 Office Supplies - - - - 4,300 4,300 6539 Printing, Binding & Duplicating - - - - 4,000 4,000 6570 Computer Peripherals/Misc - - - - 1,000 1,000 6572 Office Furniture & Equipment - - - - 1,000 1,000 6601 Advertising Expense - - - - 800 800 6915 Utilities/Telephone - - - - 2,400 2,400 7050 Donations/Contribution - - - - 11,855 11,855 Subtotal 23,011 - - - 84,665 84,665 3140702921 Consumer Services - Administrative 6220 Training Schools - 1,815 7,200 - - (7,200) 6215 Tuition Reimbursement - 2,373 5,000 2,471 - (5,000) 6230 Dues & Subscriptions 138 234 200 98 - (200) 6235 Meetings & Conferences 13,665 6,907 17,550 1,217 - (17,550) 6301 Legal Fees 488 1,255 3,000 119 - (3,000) 6399 Professional Services/Other 305 3,030 26,970 7,731 - (26,970) 6493 Outside Services & Repairs 269 284 370 159 - (370) 6499 Contract Services & Fees 40,785 56,659 45,000 44,493 - (45,000) 6521 Messenger Service 147 57 250 57 - (250) 284 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6530 Office Supplies 4,106 3,557 4,300 1,756 - (4,300) 6539 Printing, Binding & Duplicating 3,812 3,075 4,000 632 - (4,000) 6554 Supplies/Custodial & Cleaning 599 - - - - - 6563 Supplies/Special 651 99 800 - - (800) 6564 Supplies/Medical-Dental 223 47 200 309 - (200) 6570 Computer Peripherals/Misc 1,369 1,364 1,000 1,916 - (1,000) 6572 Office Furniture & Equipment 2,031 - 1,000 - - (1,000) 6601 Advertising Expense 415 - 500 420 - (500) 6915 Utilities/Telephone 1,980 2,378 2,200 1,212 - (2,200) 7050 Donations/Contribution 1,000 1,000 11,855 1,500 - (11,855) Subtotal 71,983 84,134 131,395 64,089 - (131,395) 3140702927 Utilities - Administration 6423 Administrative Allocation 1,310,468 - - - - - 6760 Insurance Allocation 808,034 1,102,590 572,535 571,563 664,269 91,734 Subtotal 2,118,502 1,102,590 572,535 571,563 664,269 91,734 3140702935 L&W Building Maintenance 6430 Custodial Services 9,800 11,933 18,000 14,556 23,500 5,500 6480 Insurance Claims Administration - 116 - 463 500 500 6493 Outside Services & Repairs 2,488 3,394 4,500 1,260 4,870 370 6499 Contract Services - - - - 45,000 45,000 6554 Supplies/Custodial & Cleaning 2,534 3,524 4,000 1,099 4,000 - 6563 Supplies/Special 1,871 1,260 2,000 254 2,800 800 6615 Safety & Security Services Exp 2,151 3,569 6,000 2,032 6,000 - 6564 Supplies/Medical - - - - 200 200 6805 Maintenance/Land Improvements 14,339 10,236 13,222 4,192 15,000 1,778 6815 Maint & Repairs/Bldgs 4,143 11,520 49,258 9,066 37,080 (12,178) 6835 Maint & Repair/Equipment 42,665 32,777 40,750 8,051 40,750 - 6840 Rent/Office Furniture & Equip 3,925 3,984 8,026 2,226 8,025 (1) 6904 Utilities/Other 5,399 5,232 7,000 3,061 7,000 - Subtotal 89,314 87,545 152,756 46,259 194,725 41,969 3140711000 Customer Services 7030 Depreciation Expense 114,688 33,744 - - - - Subtotal 114,688 33,744 - - - - 3140711902 Field Services 6201 Uniforms & Laundry 7,296 16,762 4,000 3,453 8,000 4,000 6235 Meetings & Conferences 576 - 2,000 - 2,000 - 6399 Professional Services - - 69,700 420 20,000 (49,700) 6493 Outside Services & Repairs 1,820 1,470 1,500 630 1,500 - 6521 Messenger Service 58 - - - - - 6539 Printing, Binding & Duplicating 588 - 1,000 - 1,000 - 6551 Fuel and Oil 15,410 16,929 15,000 7,942 16,250 1,250 6563 Supplies/Special 7,483 3,850 8,000 885 6,000 (2,000) 6566 Small Tools 281 383 750 54 750 - 6569 Small Equipment - - 3,000 793 8,000 5,000 6825 Maint & Repair / Vehicle 12,103 9,333 12,500 1,657 8,000 (4,500) 6835 Maint & Repair/Equipment 9,348 8,070 16,500 5,635 16,500 - 6915 Utilities/Telephones 7,936 7,712 9,000 2,767 9,000 - Subtotal 62,898 64,509 142,950 24,236 97,000 (45,950) 3140711903 Consumer Services 6201 Uniforms & Laundry 7,423 8,899 10,500 105 10,500 - 6235 Meetings & Conferences 1,634 1,700 4,200 - 4,200 - 6301 Legal Fees - 182 - - - - 6399 Professional Services - 6,735 50,000 1,041 20,000 (30,000) 6415 Computer Software Services 103,986 108,912 271,438 105,369 220,000 (51,438) 6493 Outside Services & Repairs 210,554 230,915 327,000 130,879 350,000 23,000 6518 Postage 117,567 104,113 135,000 101,238 200,000 65,000 6521 Messenger Service 53 102 115 32 115 - 6527 Supplies/Computer/Small Equipment - - 1,000 2,194 5,000 4,000 6530 Office Supplies 7,741 9,453 10,000 4,561 10,000 - 6539 Printing, Binding & Duplicating 1,096 1,402 1,500 805 1,500 - 6563 Supplies/Special 1,106 92 500 - 500 - 6569 Small Equipment 1,471 964 2,000 - - (2,000) 6572 Office Furniture & Equipment - - 1,000 539 1,000 - 6601 Advertising Expense - 451 - - - - 6670 IT Allocation 612,063 650,904 691,434 691,434 753,180 61,746 6825 Maint & Repair / Vehicle - 17 - - - - 285 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6835 Maint & Repair/Equipment 422 181 1,000 - 1,000 - 6915 Utilities/Telephone 41,501 60,145 62,000 22,024 62,000 - Subtotal 1,106,615 1,185,169 1,568,687 1,060,221 1,638,995 70,308 3140711920 Employee Related 6220 Training Schools 643 179 2,500 - - (2,500) 6235 Meetings & Conferences 2,949 2,128 3,000 322 - (3,000) 6240 Mileage Reimbursement - - 100 - - (100) 6301 Legal Fees - - 4,111 309 - (4,111) 6564 Supplies/Medical-Dental 900 648 800 405 - (800) 6850 Lease Payments 4,034 579 - - - - Subtotal 8,527 3,535 10,511 1,036 - (10,511) OPERATIONS SUBTOTAL 3,619,729 2,581,367 2,620,184 1,789,542 2,719,004 98,820 CAPITAL OUTLAY 3140702935 General Plant - Maintenance 7135 Vehicles - - - - 110,766 110,766 7140 Equipment & Machinery - - 312,012 42,185 75,000 (237,012) 7142 Computer Equipment - - 43,379 32,765 - (43,379) Subtotal - - 355,391 74,950 185,766 (169,625) 3140711902 Field Services 7140 Equipment & Machinery - 15,584 - - - - Subtotal - 15,584 - - - - 3140711903 Customer Records & Collection 7140 Equipment & Machinery - 14,805 54,554 - - (54,554) 7142 Computer Equipment 42,779 (601) - - - - 7150 Office Furniture & Equipment - 19,910 - - - - Subtotal 42,779 34,113 54,554 - - (54,554) 3140702920 Utility Administration 7142 Computer Equip 7,800 - - - - - Subtotal 7,800 - - - - - CAPITAL OUTLAYS SUBTOTAL 50,579 49,697 409,945 74,950 185,766 (224,179) TRANSFERS OUT 3140711903 Consumer Services 5950 Transfers Out 8,380 10,632 8,792 8,792 17,135 8,343 Subtotal 8,380 10,632 8,792 8,792 17,135 8,343 3140711920 Employee Related Expenses 5950 Transfers Out 539,975 512,544 513,276 513,276 465,102 (48,174) Subtotal 539,975 512,544 513,276 513,276 465,102 (48,174) TRANSFERS OUT SUBTOTAL 548,355 523,176 522,068 522,068 482,237 (39,831) CONSUMER SERVICE FUND TOTAL:7,424,456 6,878,811 7,532,882 5,877,515 7,577,910 45,029 286 LIGHT & WATER WATER UTILITY PROGRAM COMMENTARY PROGRAM DESCRIPTION: 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 provides 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 2019-20 STRATEGIC GOALS: Execute safe work habits in every task performed. 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. 287 FY 2018-19 PROGRAM HIGHLIGHTS: Treated over 6 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. Expanded an interactive water system map in GIS that includes main lines, fire hydrants, reservoirs, booster pumps, and wells. Developed additional digital forms for water production record keeping and report generation. Implemented Phase 1 of the Advanced Metering Infrastructure Capital Improvement Project. Performed plan checks and installed fire and domestic services for new residential and commercial developments including: A-2, Raising Canes, In N Out, Canyon City Business Park, 525 North Azusa Avenue, and 360 East Gladstone Street. Started design of W-277 Cypress Transmission Main Project. Started Foothill & Citrus Water Main Replacement Project. Started South Reservoir Replacement Design. Completed construction of the San Gabriel Valley MWD interconnection to the Hsu Filtration Plant. Completed rehabilitation of Well 6 and Well 2. Completed lead testing at 26 applicable schools. Completed Aspan Well Reactivation Review. Completed Sunset Avenue Mainline Replacement – 5th to 6th Street. Completed in-house construction of Vernon Avenue Mainline Replacement – 6th St to Santa Fe Ave. 288 BUDGET UNIT: ALL FUNDS (32) - WATER DIVISION REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 18-19 19-20 VARIANCE EXPLANATION OPERATIONS 6220 Training Schools 6,000 5,019 10,000 4,000 Increased safety, CEU, and professional development training 6301 Legal Fees 273,991 24,297 75,000 (198,991) Legal case nearing completion 6340 Special Studies 24,500 2,500 16,500 (8,000) Reduction in GIS study costs 6399 Professional Services 31,001 20,840 20,000 (11,001) Stetson Engineering estimates reduced to align with actuals 6424 Consumer Services Allocation 4,346,664 3,383,722 4,285,396 (61,268) CSR computer replacements completed 6493 Outside Services & Repairs 1,121,119 573,740 755,000 (366,119) Est. 30% preventive maint. and replacements moved to capital outlay 6527 Supplies/Computer 8,000 2,064 8,500 500 Computer supplies 6530 Office Supplies 4,750 3,078 5,750 1,000 General Office Supplies 6554 Supplies/Custodial 2,200 920 2,500 300 Increased cost of cleaning supplies 6560 Repair Parts 30,300 - 28,300 (2,000) Reduction in parts for leak repairs 6563 Supplies/Special 731,747 312,618 669,700 (62,047) Reduction in chemicals to treat water 6564 Supplies/Medical-Dental 1,500 1,172 2,500 1,000 Increased cost of first aid supplies and monthly service 6566 Small Tools 8,250 2,191 7,000 (1,250) Replacement tools for facility maintenance 6569 Small Equipment 56,500 15,156 16,000 (40,500) Meter replacements moved to capital outlay 6593 Water Rights Adjudicated Assessments 3,279,975 3,279,975 4,440,545 1,160,570 Increased Resource Development Assessment (RDA) from Watermaster 6601 Advertising Expense 1,000 - 4,000 3,000 Higher volume of capital projects and RFPs requiring advertising for formal bid process 6605 Filing Costs 10,000 1,110 20,000 10,000 Increased cost of LA County excavation permits 6633 Water Conservation Program 225,000 21,528 200,000 (25,000) Reduced based on previous year actuals 6805 Maintenance/Land Improvements 40,000 30,093 50,000 10,000 Higher contract with Brightview 6815 Maint & Repairs/Bldgs 23,550 4,765 21,500 (2,050) Reduction to align with actuals 6825 Maintenance Repair Vehicle 40,000 37,499 75,000 35,000 Increased vehicle maintenance costs 6835 Maint & Repair/Equipment 25,000 850 20,500 (4,500) Reduction to align with actuals 6905 Utilities/Electricity 15,000 22,672 22,000 7,000 Increased Southern California Edison expenses 6915 Utilities/Telephone 26,000 9,980 28,000 2,000 Increase in internet provider costs 7001 Interest Expense 2,065,213 5,835 1,789,688 (275,526) Based on debt payment schedule 7005 Principal Payment 2,025,000 - 2,120,000 95,000 Based on debt payment schedule 7010 Franchise Fee (2%) 352,480 378,019 457,298 104,818 Based on Resolution 04-C38 7099 Miscellaneous 377,743 - - (377,743) Moved to CIP, this was budgeted for AMI 289 Description 3240721795 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. 3240721795 6230 Dues/Subscriptions - Includes: Building News International (Green Book), Engineering News Record, Urban Water Institute, American Water Works Assocaition, California Municipal Utilities Assocaition, American Society of Civil Engineers, and Association of California Water Agencies. 3240722704 6231 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. 3240721791, 3240722701 6235 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. 3240722XXX, 3240723XXX 6493 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. 3240722704 6563 Supplies/Special - Includes San Gabriel Valley Municipal Water District in-lieu power generation costs. 3240722704 6593 Water Rights Adjudicated Assessments - Assessments associated with Main San Gabriel Basin Watermaster. 3240722726 6905 Utilities/Electricity - Increased cost of electricity on accounts served by Southern California Edison. 3240721530 7001 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. LIGHT & WATER - WATER ACTIVITY DETAIL Account Number 290 BUDGET UNIT: ALL FUND 32 DIVISIONS - WATER (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE PERSONNEL 6003 Salaries/Regular 1,678,206 1,939,677 2,160,100 2,123,935 2,288,305 128,205 6030 Overtime Pay/Regular 7,453 18,673 9,000 22,195 9,000 - 6033 Overtime Pay/Premium 123,687 304,223 100,000 176,720 245,500 145,500 6039 Standby Pay/Premium 64,956 68,920 75,000 64,030 75,000 - 6045 Salaries/Education Incentive 14,168 15,281 16,890 17,330 17,490 600 6048 Salaries/Language Pay 14,531 13,171 13,200 13,200 13,200 - 6060 Special Event Pay 20 - - - - - 6063 Salaries/Jury Duty 2,425 5,685 - 630 - - 6068 Allowance/Management 37 - - - - - 6072 Salaries/Injury - 5,900 - 56,060 - - 6075 Vacation Pay-Off - 59,584 - 63,590 52,000 52,000 6078 Sick Leave Pay-Off - 2,062 - 6,200 2,000 2,000 6091 Leave Liability Adjustments 31,327 43,463 - - - - 6101 PERS/Employee Contribution 110,002 117,266 153,990 126,120 161,030 7,040 6104 PERS Lump Sum - - 282,260 281,385 335,830 53,570 6105 PERS/Employer Contribution 217,163 526,952 45,825 80,915 64,060 18,235 6109 PARS/Employer Contribution 79,317 185,989 105,350 111,020 123,120 17,770 6125 FICA/Employer Contrib/Med 30,868 38,276 38,740 39,885 40,680 1,940 6133 Retiree Health Premium Reimb 58,382 60,154 16,762 24,305 - (16,762) 6140 Life Insurance Allocation 3,964 4,592 5,825 5,140 6,730 905 6155 Workers' Comp Allocation 72,927 84,197 87,600 94,435 92,755 5,155 6160 LTD Insurance Allocation 10,858 13,575 16,800 16,105 17,800 1,000 6165 Unemployment Allocation 1,953 2,190 2,675 2,415 2,800 125 6175 Benefits/Flex Plan 381,612 404,714 481,385 450,045 486,580 5,195 6180 Deferred Comp/Employer Paid 4,404 5,310 7,380 5,090 8,460 1,080 PERSONNEL SUBTOTAL 2,908,261 3,909,022 3,618,782 3,780,750 4,042,340 423,558 OPERATIONS 6201 Uniforms & Laundry 12,189 18,751 25,000 5,642 25,000 - 6215 Tuition Reimbursement - - - - - - 6220 Training Schools 3,581 11,185 6,000 5,019 10,000 4,000 6230 Dues & Subscriptions 30,292 27,851 32,000 27,823 32,000 - 6231 Outside Assessments 303,269 362,768 430,000 193,960 430,000 - 6235 Meetings & Conferences 2,987 3,200 15,000 1,421 15,000 - 6253 Licenses/Certifications 1,530 846 3,500 1,621 3,500 - 6301 Legal Fees 105,909 350,525 273,991 24,297 75,000 (198,991) 6320 Fiscal Agent Fees 1,875 - 3,000 - 3,000 - 6340 Special Studies - 19,570 24,500 2,500 16,500 (8,000) 6345 Program Consultants 2,790 7,882 - - - - 6399 Professional Services 22,374 5,574 31,001 20,840 20,000 (11,001) 6423 Administrative Allocation - 787,061 951,145 951,145 1,306,135 354,990 6424 Consumer Services Allocation 4,687,136 3,731,921 4,346,664 3,383,722 4,400,864 54,200 6430 Custodial Services 6,240 6,556 12,400 5,592 12,400 - 6493 Outside Services & Repairs 363,561 504,360 1,121,119 724,706 755,000 (366,119) 6521 Messenger Service 1,721 699 1,500 102 1,500 - 6527 Supplies/Computer 1,886 6,625 8,000 4,000 8,500 500 6530 Office Supplies 4,822 4,649 4,750 4,650 5,750 1,000 6539 Printing, Binding & Duplicating 4,212 4,475 2,700 572 2,700 - 6551 Fuel and Oil 39,532 51,064 60,000 26,244 60,000 - 6554 Supplies/Custodial 1,263 1,577 2,200 1,365 2,500 300 6560 Repair Parts 390 8,192 30,300 - 28,300 (2,000) 6563 Supplies/Special 598,908 505,893 731,747 464,506 669,700 (62,047) 6564 Supplies/Medical-Dental 2,254 3,709 1,500 1,172 2,500 1,000 6566 Small Tools 2,899 3,552 8,250 2,588 7,000 (1,250) 6569 Small Equipment 52,321 26,734 56,500 16,615 16,000 (40,500) 291 BUDGET UNIT: ALL FUND 32 DIVISIONS - WATER (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6572 Office Furniture & Equipment 699 - 2,000 300 2,000 - 6578 Const Contra/WO Labor (45,998) (47,408) - - - - 6591 Water for Resale 204,910 132,960 1,000 363 1,000 - 6593 Water Rights Adjudicated Assessments 2,147,595 3,016,143 3,279,975 3,279,975 4,440,545 1,160,570 6601 Advertising Expense 1,253 400 1,000 - 4,000 3,000 6605 Filing Costs 2,130 195 10,000 555 20,000 10,000 6610 Bond Administration 6,250 6,250 6,500 6,250 6,500 - 6631 Firework Related Expenses - 1,168 - - - - 6633 Water Conservation Program 168,377 52,463 225,000 40,000 200,000 (25,000) 6801 Rent/Land 10,440 5,220 6,000 5,220 6,000 - 6805 Maintenance/Land Improvements 79,904 46,420 40,000 31,322 50,000 10,000 6815 Maint & Repairs/Bldgs 4,594 6,832 23,550 11,485 21,500 (2,050) 6825 Maintenance Repair Vehicle 69,389 66,145 40,000 37,499 75,000 35,000 6830 Rent/Equipment 169 562 2,000 10,254 2,000 - 6835 Maint & Repair/Equipment 11,584 4,339 25,000 8,235 20,500 (4,500) 6850 Lease Payments 7,249 5,638 10,553 1,580 10,553 - 6904 Utilities/Other 2,063,056 1,038,079 1,200,000 1,657,783 1,200,000 - 6905 Utilities/Electricity 22,808 12,030 15,000 22,672 22,000 7,000 6910 Utilities/Natural Gas 1,980 923 1,000 734 1,000 - 6915 Utilities/Telephone 18,627 22,526 26,000 13,602 28,000 2,000 7001 Interest Expense 2,010,060 2,772,035 2,065,213 1,020,287 1,789,688 (275,526) 7005 Principal Payment 1,885,000 1,946,230 2,025,000 2,025,000 2,120,000 95,000 7010 Franchise Fee (2%) 363,046 403,744 352,480 378,019 457,298 104,818 7013 Water Rights Lease Expense 1,526,333 1,558,536 1,760,000 1,760,000 1,875,000 115,000 7015 Tax/Property 2,279 2,565 3,793 2,604 3,793 - 7030 Depreciation Expense 3,762,278 3,736,715 - - - - 7055 Uncollectible Accounts 31,356 28,880 36,000 22,000 36,000 - 7065 Depreciation Expense (4,194) (4,077) - - - - 7099 Miscellaneous - 5,411 377,743 - - (377,743) OPERATIONS SUBTOTAL 20,605,114 21,276,144 19,717,574 16,205,840 20,301,226 583,651 CAPITAL OUTLAY 7125 Bldgs/Min Improvements/Remod - - 100,000 100,000 - (100,000) 7130 Structures/Other 350,623 122,314 2,272,237 1,204,704 - (2,272,237) 7135 Structures/Other 24,585 14,808 184,038 164,846 151,110 (32,928) 7140 Vehicles (0) 363 4,170,581 3,247,050 32,850 (4,137,731) 7145 Computer Equipment - - 2,192,043 295,405 - (2,192,043) CAPITAL OUTLAY SUBTOTAL 375,208 137,485 8,918,899 5,012,005 183,960 (8,734,939) TRANSFERS OUT 5950 Transfer Out 190,000 249,960 295,391 303,841 250,275 (45,116) TRANSFERS OUT SUBTOTAL 190,000 249,960 295,391 303,841 250,275 (45,116) WATER FUND TOTAL:24,078,582 25,572,612 32,550,646 25,302,435 24,777,801 (7,772,845) 292 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE PERSONNEL 3200000000 Water 6105 PERS/Employer Contr - 48 - - - - Subtotal - 48 - - - - 3240721000 City Water 6087 Const Contra/WO Labor - (10,831) - - - - Subtotal - (10,831) - - - - 3240721790 Supervision & Engineering 6003 Salaries/Regular 277,229 378,463 400,245 402,125 447,960 47,715 6033 Overtime Pay/Premium 312 135 - 700 5,500 5,500 6045 Salaries/Education Incentive 1,895 1,888 1,890 1,890 1,890 - 6048 Salaries/Language Pay 2,342 2,371 2,400 2,400 2,400 - 6063 Salaries/Jury Duty - 4,596 - - - - 6075 Vacation Pay-Off - 3,706 - 2,590 2,500 2,500 6091 Leave Liability Adjustments 31,327 43,463 - -- - 6101 PERS/Employee Contribution 16,004 18,419 28,435 19,355 30,065 1,630 6104 PERS Lump Sum - - 52,110 52,110 62,400 10,290 6105 PERS/Employer Contribution 31,953 54,122 8,455 17,955 11,935 3,480 6109 PARS/Employer Contribution 13,544 116,728 14,000 16,260 17,390 3,390 6125 FICA/Employer Contrib/Med 4,454 6,003 6,845 6,285 7,610 765 6133 Retiree Health Premium Reimb 58,382 60,154 16,762 18,780 - (16,762) 6140 Life Insurance Allocation 658 906 1,075 980 1,315 240 6155 Workers' Comp Allocation 11,270 15,492 16,180 16,270 18,085 1,905 6160 LTD Insurance Allocation 1,855 2,654 3,115 3,130 3,480 365 6165 Unemployment Allocation 260 346 475 375 520 45 6175 Benefits/Flex Plan 42,338 48,320 67,695 50,490 72,240 4,545 6180 Deferred Comp/Employer Paid 4,404 5,310 5,220 5,090 6,300 1,080 Subtotal 498,228 763,076 624,902 616,785 691,590 66,688 3240722700 Water Production 6003 Salaries/Regular 509,121 599,250 636,045 653,625 657,985 21,940 6030 Overtime Pay/Regular 2,821 4,470 5,000 4,195 5,000 - 6033 Overtime Pay/Premium 28,485 81,309 20,000 18,740 40,000 20,000 6039 Standby Pay/Premium 29,837 30,328 40,000 21,860 40,000 - 6045 Salaries/Education Incentive 6,245 6,978 8,100 8,100 8,100 - 6048 Salaries/Language Pay 4,962 3,600 3,600 3,600 3,600 - 6060 Special Event Pay 20 - - - - - 6063 Salaries/Jury Duty 749 - - 630 - - 6075 Vacation Pay-Off - 26,383 - 19,500 19,500 19,500 6078 Sick Leave Pay-Off - 1,665 - 6,200 2,000 2,000 6101 PERS/Employee Contribution 36,539 42,872 45,540 46,810 46,805 1,265 6104 PERS Lump Sum - - 83,450 82,575 97,705 14,255 6105 PERS/Employer Contribution 68,235 307,571 13,535 18,800 18,620 5,085 6109 PARS/Employer Contribution 24,782 29,698 40,070 39,760 42,695 2,625 6125 FICA/Employer Contrib/Med 10,016 12,281 11,460 12,190 11,785 325 6140 Life Insurance Allocation 1,215 1,426 1,725 1,600 1,945 220 6155 Workers' Comp Allocation 22,273 26,007 25,910 27,725 26,785 875 6160 LTD Insurance Allocation 3,226 4,189 4,945 4,940 5,115 170 6165 Unemployment Allocation 603 710 795 740 815 20 6175 Benefits/Flex Plan 116,779 130,362 142,640 142,755 143,290 650 6180 Deferred Comp/Employer Paid - - 2,160 - 2,160 - Subtotal 865,908 1,309,098 1,084,975 1,114,345 1,173,905 88,930 3240723750 Water Distribution-Personnel 6003 Salaries/Regular 891,856 961,964 1,123,810 1,068,185 1,182,360 58,550 6030 Overtime Pay/Regular 4,632 14,203 4,000 18,000 4,000 - 6033 Overtime Pay/Premium 94,890 222,779 80,000 157,280 200,000 120,000 6039 Standby Pay/Premium 35,119 38,592 35,000 42,170 35,000 - 6045 Salaries/Education Incentive 6,028 6,416 6,900 7,340 7,500 600 293 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6048 Salaries/Language Pay 7,228 7,200 7,200 7,200 7,200 - 6063 Salaries/Jury Duty 1,676 1,088 - - - - 6068 Allowance/Management 37 - - - - - 6072 Salaries/Injury - 5,900 - 56,060 - - 6075 Vacation Pay-Off - 29,495 - 41,500 30,000 30,000 6078 Sick Leave Pay-Off - 397 - -- - 6101 PERS/Employee Contribution 57,459 55,975 80,015 59,955 84,160 4,145 6104 PERS Lump Sum - - 146,700 146,700 175,725 29,025 6105 PERS/Employer Contribution 116,975 165,211 23,835 44,160 33,505 9,670 6109 PARS/Employer Contribution 40,991 39,563 51,280 55,000 63,035 11,755 6125 FICA/Employer Contrib/Med 16,398 19,993 20,435 21,410 21,285 850 6133 Retiree Health Premium Reimb - - - 5,525 - - 6140 Life Insurance Allocation 2,090 2,260 3,025 2,560 3,470 445 6155 Workers' Comp Allocation 39,383 42,697 45,510 50,440 47,885 2,375 6160 LTD Insurance Allocation 5,776 6,731 8,740 8,035 9,205 465 6165 Unemployment Allocation 1,091 1,135 1,405 1,300 1,465 60 6175 Benefits/Flex Plan 222,496 226,033 271,050 256,800 271,050 - Subtotal 1,544,125 1,847,632 1,908,905 2,049,620 2,176,845 267,940 PERSONNEL SUBTOTAL 2,908,261 3,909,022 3,618,782 3,780,750 4,042,340 423,558 OPERATIONS 3200000000 Water 7099 Miscellaneous - (316,846) - - - - Subtotal - (316,846) - - - - 3200000509 2015 Water Sys Rev Bonds 7001 Interest Expense - 1,756,955 - 5,207 - - Subtotal - 1,756,955 - 5,207 - - 3240721000 Water- Customer Installations 6578 Const Contra/WO Equip & S (45,998) (47,408) - - - - 7030 Depreciation Expense 4,432 14,061 - - - - 7065 Depreciation Expense (4,194) (4,077) - - - - Subtotal (45,760) (37,423) - - - - 3240721503 Water Depreciation 7030 Depreciation Expense 3,757,846 3,722,653 - - - - Subtotal 3,757,846 3,722,653 - - - - 3240721507 Taxes and Fees 7010 Franchise Fee (2%) 363,046 403,744 352,480 378,019 457,298 104,818 7015 Tax/Property 2,279 2,565 3,793 2,604 3,793 - Subtotal 365,326 406,309 356,273 380,623 461,091 104,818 3240721530 Debt Service 7001 Interest Expense 2,010,060 1,015,080 2,065,213 1,015,080 1,789,688 (275,526) 7005 Principal Expense 1,885,000 1,946,230 2,025,000 2,025,000 2,120,000 95,000 Subtotal 3,895,060 2,961,310 4,090,213 3,040,080 3,909,688 (180,526) 3240721790 Supervision & Engineering 6220 Training Schools - - - - 1,000 1,000 6230 Dues & Subscriptions - - - - 32,000 32,000 6235 Meetings & Conferences - - - - 5,000 5,000 6253 Licenses/Certificates - - - - 500 500 6301 Legal Fees - (371) - 371 75,000 75,000 6320 Fiscal Agent Fees 1,875 - 3,000 - 3,000 - 6340 Special Studies - - - - 16,500 16,500 6399 Professional Services/Other 22,374 5,574 31,001 20,840 20,000 (11,001) 6423 Administrative Allocation - 787,061 951,145 951,145 1,306,135 354,990 6424 Consumer Services Allocation 4,687,136 3,731,921 4,346,664 3,383,722 4,400,864 54,200 294 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6521 Messenger Service - - 1,500 - 1,500 - 6527 Supplies/Computer/Small Equip - - - - 500 500 6530 Office Supplies 83 - - 330 1,000 1,000 6539 Printing, Binding & Duplicating - - - - 500 500 6551 Fuel and Oil - - - - 60,000 60,000 6563 Supplies/Special - - - - 1,500 1,500 6601 Advertising Expense 1,253 400 1,000 - 4,000 3,000 6610 Bond Administration 6,250 6,250 6,500 6,250 6,500 - 6825 Maintanence & Repair/Vehicle - - - - 500 500 6850 Lease Payments - - - - 10,553 10,553 6915 Utilities/Telephone 1,522 - - 850 2,000 2,000 7055 Uncollectible Accounts - - - - 36,000 36,000 Subtotal 4,720,493 4,530,835 5,340,810 4,363,508 5,984,552 643,742 3240721791 Water Conservation 6220 Training Schools 189 6,913 - - - - 6230 Dues & Subscriptions 5,022 5,066 - 4,250 - - 6235 Meetings & Conferences 2,788 3,200 - 20 - - 6253 Licenses/Certifications - 195 - -- - 6301 Legal Fees - 88 - -- - 6539 Printing, Binding & Duplicating 127 - 500 115 - (500) 6631 Firework Related Expenses - 1,168 - - - - 6633 Water Conservation Program 168,107 52,463 225,000 40,000 200,000 (25,000) 7055 Uncollectible Accounts 31,356 28,880 36,000 22,000 - (36,000) Subtotal 207,589 97,973 261,500 66,385 200,000 (61,500) 3240721795 Employee Related 6201 Uniforms & Laundry 12,189 18,751 25,000 5,642 - (25,000) 6220 Training Schools 3,392 4,272 6,000 5,019 - (6,000) 6230 Dues & Subscriptions 425 880 32,000 23,573 - (32,000) 6235 Meetings & Conferences 199 - 5,000 389 - (5,000) 6253 Licenses/Certifications 1,530 651 3,500 1,621 - (3,500) 6563 Supplies/Special 614 300 1,000 - - (1,000) 6564 Supplies/Medical-Dental 2,247 3,709 1,500 1,172 - (1,500) Subtotal 20,596 28,564 74,000 37,416 - (74,000) 3240721798 Outside Services 6301 Legal Fees 105,909 350,809 273,991 23,926 - (273,991) 6340 Special Studies - 19,570 24,500 2,500 - (24,500) 6345 Program Consultants 2,790 7,882 - - - - 6493 Outside Services & Repairs - 1,300 - - - - 6633 Water Conservation Program 270 - - - - - Subtotal 108,968 379,560 298,491 26,426 - (298,491) 3240721903 Fleet Maintenance 6493 Outside Services & Repairs 1,501 - 13,000 - - (13,000) 6551 Fuel and Oil 39,532 51,064 60,000 26,244 - (60,000) 6560 Repair Parts - - 500 - - (500) 6563 Supplies/Special 184 16 500 - - (500) 6569 Small Equipment - - 500 - - (500) 6825 Maintenance & Repair/Vehicle 69,389 66,145 40,000 37,499 - (40,000) 6835 Maint & Repair/Equipment 1,618 893 2,000 - - (2,000) 6850 Lease Payments 3,555 5,638 10,553 1,580 - (10,553) Subtotal 115,778 123,757 127,053 65,323 - (127,053) 3240722701 Water Production 6201 Uniforms & Laundry - - - - 8,000 8,000 6220 Training Schools - - - - 3,000 3,000 6235 Meetings & Conferences - - 4,000 402 4,000 - 6253 License & Conferences - - - - 1,000 1,000 6430 Custodial Services - - - - 5,000 5,000 6493 Outside Services & Repairs 32,404 33,272 145,000 27,987 354,500 209,500 295 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6521 Messenger Service 1,523 322 - 102 - - 6527 Supplies/Computer/Small Equip 505 3,016 3,000 - 3,000 - 6530 Office Supplies 2,103 713 2,000 810 2,000 - 6539 Printing, Binding & Duplicating 3,966 2,425 2,000 257 2,000 - 6554 Supplies/Custodial Services - - - - 1,000 1,000 6560 Repairs Parts - - - - 100 100 6563 Supplies/Special - - - - 357,250 357,250 6564 Supplies/Medical-Dental - - - - 1,250 1,250 6566 Small Tools 85 - 1,000 888 1,500 500 6569 Small Equipment 422 638 1,250 - 11,750 10,500 6572 Office Furniture & Equipment 375 - 1,000 - 1,000 - 6805 Maintenance/Land Improvement 23,829 - -14,161 30,000 30,000 6815 Maintenance & Repair/Bldgs - - - - 11,500 11,500 6825 Maintenance & Repair/Vehicles - - - - 4,500 4,500 6830 Rent/Equipment 169 162 500 10,254 500 - 6850 Lease Payments 3,694 - - - - - 6904 Utilities/Other 1,031,528 - - 657,783 1,200,000 1,200,000 6905 Utilities/Electricity 11,404 - - 11,336 22,000 22,000 6910 Utilities/Natural Gas 990 - - 367 1,000 1,000 6915 Utilities/Telephone 10,277 12,900 15,000 5,752 15,000 - Subtotal 1,123,276 53,448 174,750 730,099 2,040,850 1,866,100 3240722704 Purchased Water 6230 Dues & Subscriptions 24,845 21,905 - - - - 6231 Outside Assessments 303,269 362,768 430,000 193,960 430,000 - 6493 Outside Services & Repairs 1,315 60,357 315,000 312,143 - (315,000) 6563 Supplies/Special 25,014 333 156,225 4,921 100,000 (56,225) 6591 Water for Resale 204,910 132,960 1,000 363 1,000 - 6593 Water Rights Adjudicated Assessments 2,147,321 3,016,143 3,279,975 3,279,975 4,440,545 1,160,570 7013 Water Rights Lease Expense 1,526,333 1,558,536 1,760,000 1,760,000 1,875,000 115,000 Subtotal 4,233,006 5,153,002 5,942,200 5,551,361 6,846,545 904,345 3240722707 Prod-Structures & Improvements 6493 Outside Services & Repairs 4,848 5,292 5,500 3,252 - (5,500) 6563 Supplies/Special 167 328 500 175 - (500) 6569 Small Equipment 222 404 500 - - (500) 6805 Maintenance/Land Improvements 23,829 33,904 20,000 14,161 - (20,000) 6815 Maint & Repairs/Bldgs 100 77 12,050 24 - (12,050) Subtotal 29,166 40,005 38,550 17,611 - (38,550) 3240722708 Maintenance of Reservoirs 6493 Outside Services & Repairs 6,903 15,332 19,000 3,515 - (19,000) 6563 Supplies/Special 130 1,090 1,750 716 - (1,750) Subtotal 7,032 16,422 20,750 4,231 - (20,750) 3240722711 Maintenance of Wells 6493 Outside Services & Repairs 26,398 70,977 50,000 55,899 - (50,000) 6563 Supplies/Special 3,327 5,141 10,000 1,105 - (10,000) 6569 Small Equipment 520 3,380 10,000 2,786 - (10,000) Subtotal 30,246 79,498 70,000 59,790 - (70,000) 3240722726 Prod-Fuel/Power Purchase 6904 Utilities/Other 1,031,528 1,038,079 1,200,000 1,000,000 - (1,200,000) 6905 Utilities/Electricity 11,404 12,030 15,000 11,336 - (15,000) 6910 Utilities/Natural Gas 990 923 1,000 367 - (1,000) Subtotal 1,043,922 1,051,033 1,216,000 1,011,703 - (1,216,000) 3240722732 Maintenance of Pumps/Boosters 6493 Outside Services & Repairs 9,465 65,711 84,855 21,713 - (84,855) 6560 Repair Parts 104 - 100 - - (100) 296 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6563 Supplies/Special 3,828 2,036 1,500 3,044 - (1,500) 6593 Water Rights Adjudicated Assessments 274 - - - - - Subtotal 13,672 67,747 86,455 24,756 - (86,455) 3240722744 Prod-Chemicals & Filters 6493 Outside Services & Repairs - - 5,000 - - (5,000) 6563 Supplies/Special 246,572 209,227 242,000 143,320 - (242,000) Subtotal 246,572 209,227 247,000 143,320 - (247,000) 3240722747 Prod-Filtration Plant 6430 Custodial Services 2,340 2,621 5,000 2,592 - (5,000) 6493 Outside Services & Repairs 19,812 27,896 40,000 6,168 - (40,000) 6530 Office Supplies 105 317 - - - - 6554 Supplies/Custodial 356 423 1,000 265 - (1,000) 6563 Supplies/Special 14,947 10,378 16,300 6,390 - (16,300) 6815 Maint & Repairs/Bldgs 900 970 1,500 1,257 - (1,500) Subtotal 38,460 42,605 63,800 16,671 - (63,800) 3240722748 Maintenance of Water Treatment Equipment 6493 Outside Services & Repairs 26,407 53,392 55,000 12,034 - (55,000) 6563 Supplies/Special 19,055 23,199 26,022 11,130 - (26,022) 6569 Small Equipment 7,949 11,867 10,000 10,119 - (10,000) Subtotal 53,411 88,458 91,022 33,284 - (91,022) 3240723751 Water Distribution-Sup & Eng 6201 Uniforms & Laundry - - - - 17,000 17,000 6220 Training Schools - - - - 6,000 6,000 6235 Meetings & Conferences - - 6,000 610 6,000 - 6253 Licenses/Certifications - - - - 2,000 2,000 6430 Custodial Services - - - - 7,400 7,400 6493 Outside Services & Repairs - - 125,000 24,000 380,500 255,500 6521 Messenger Service 197 377 - - - - 6527 Supplies/Computer 1,381 3,610 5,000 4,000 5,000 - 6530 Office Supplies 2,499 3,088 2,750 3,510 2,750 - 6539 Printing, Binding & Duplicating 119 2,050 200 200 200 - 6554 Supplies/Custodi - - - - 1,500 1,500 6560 Repair Parts 46 - - - 25,000 25,000 6563 Supplies/Special 634 - 200 105 209,200 209,000 6564 Supplies/Medical-Dental - - - - 1,250 1,250 6566 Small Tools - - - - 4,500 4,500 6569 Small Equipment - - - - 4,250 4,250 6572 Office Furniture & Equipment 324 - 1,000 300 1,000 - 6605 Filing Costs 1,065 - - - 20,000 20,000 6801 Rent/Land 5,220 - - - 6,000 6,000 6805 Maintenance/Land Improvements 16,123 - - - 20,000 20,000 6815 Maint & Repairs/Bldgs - - - - 10,000 10,000 6825 Maintenance & Repair/Vehicle - - - - 70,000 70,000 6830 Rent/Equipment - - 1,000 - 1,500 500 6835 Maint & Repair/Equipment - - - - 20,500 20,500 6915 Utilities/Telephone 6,827 9,626 11,000 7,000 11,000 - Subtotal 34,435 18,750 152,150 39,725 832,550 680,400 3240723752 Storage Facilities 6563 Supplies/Special 117 954 1,000 - - (1,000) 6830 Rent/Equipment - 400 500 - - (500) Subtotal 117 1,354 1,500 - - (1,500) 3240723753 Transmission & Distribution Lines 6493 Outside Services & Repairs - - 500 - - (500) 6563 Supplies/Special 719 133 500 - - (500) Subtotal 719 133 1,000 - - (1,000) 297 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 3240723754 Meter 6554 Supplies/Custodial & Cleaning - 72 - - - - 6563 Supplies/Special 65,054 42,698 50,000 48,000 - (50,000) 6569 Small Equipment 38,647 3,473 30,000 - - (30,000) Subtotal 103,700 46,243 80,000 48,000 - (80,000) 3240723755 Customer Installation 6563 Supplies/Special 655 856 - - - - Subtotal 655 856 - - - - 3240723759 T&D-Structures & Improvements 6430 Custodial Services 3,900 3,935 7,400 3,000 - (7,400) 6493 Outside Services & Repairs 260 235 5,000 675 - (5,000) 6530 Office Supplies 32 532 - - - - 6554 Supplies/Custodial 906 1,082 1,200 1,100 - (1,200) 6563 Supplies/Special 212 2,367 7,500 - - (7,500) 6564 Supplies/Medical 6 - - - - - 6805 Maintenance/Land Improvements 16,123 12,516 20,000 3,000 - (20,000) 6815 Maint & Repairs/Bldgs 3,594 5,784 10,000 10,205 - (10,000) Subtotal 25,033 26,450 51,100 17,980 - (51,100) 3240723761 T&D-Maintenance of Mains 6493 Outside Services & Repairs 223,000 154,790 238,264 249,820 - (238,264) 6560 Repair Parts 46 8,109 25,000 - - (25,000) 6563 Supplies/Special 211,054 204,225 200,000 241,000 - (200,000) 6566 Small Tools 2,770 3,552 4,500 600 - (4,500) 6569 Small Equipment 4,561 6,973 4,250 3,710 - (4,250) 6605 Filing Costs 1,065 195 10,000 555 - (10,000) 6801 Rent/Land 5,220 5,220 6,000 5,220 - (6,000) 6835 Maint & Repair/Equipment 9,554 2,785 20,500 5,500 - (20,500) Subtotal 457,269 385,849 508,514 506,405 - (508,514) 3240723763 Maintenance of Services 6560 Repair Parts 148 83 1,500 - - (1,500) 6563 Supplies/Special 6,617 2,201 15,000 4,600 - (15,000) 6566 Small Tools 45 - 1,750 1,100 - (1,750) 6835 Maint & Repair/Equipment 413 662 2,500 2,735 - (2,500) Subtotal 7,223 2,946 20,750 8,435 - (20,750) 3240723764 Water Meter Maintenance 6493 Outside Services & Repairs 11,248 15,807 20,000 7,500 20,000 - 6560 Repair Parts 46 - 3,200 - 3,200 - 6563 Supplies/Special - - 1,750 - 1,750 - 6566 Small Tools - - 1,000 - 1,000 - Subtotal 11,294 15,807 25,950 7,500 25,950 - 3240723765 Maintenance of Hydrants 6563 Supplies/Special 8 329 - - - - Subtotal 8 329 - - - - 3240723766 Maintenance of Miscellaneous Plants 6563 Supplies/Special - 80 - - - - Subtotal - 80 - - - - 3280000721 Maintenance of Miscellaneous Plants 7099 Miscellaneous - 322,257 377,743 - - (377,743) Subtotal - 322,257 377,743 - - (377,743) OPERATIONS SUBTOTAL 20,605,114 21,276,144 19,717,574 16,205,840 20,301,226 583,651 298 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE CAPITAL OUTLAY 3200000000 Water 7130 Structures/Other - (495,125) - - - - 7135 Vehicles (71,616) (55,832) - - - - 7140 Equip & Machinery (127,429) (76,648) - - - - 7145 Lines, Mains&Swr (203,150) (1,384,085) - - - - Subtotal (402,196) (2,011,690) - - - - 3240721903 General Plant 7135 Vehicles 24,585 33,676 32,544 32,391 - (32,544) Subtotal 24,585 33,676 32,544 32,391 - (32,544) 3240722700 Water Production 7135 Vehicles 71,616 36,964 - - - - 7140 Equip & Machinery - - - - 32,850 32,850 Subtotal 71,616 36,964 - - 32,850 32,850 3240723751 Water Distribution-Sup & Eng 7135 Vehicles - - 151,494 132,455 151,110 (384) 7140 Equip & Machinery 127,429 53,332 - - - - Subtotal 127,429 53,332 151,494 132,455 151,110 (384) CIP PROJECTS 3280000721 CIP/Water 7125 Bldgs/Min Improvements/Remod - - 100,000 100,000 - (100,000) 7130 Structures/Other 350,623 617,439 2,272,237 1,204,704 - (2,272,237) 7140 Equip & Machinery - 23,679 4,170,581 3,247,050 - (4,170,581) 7145 Lines, Mains&Swr 203,150 1,384,085 2,192,043 295,405 - (2,192,043) Subtotal 553,773 2,025,203 8,734,861 4,847,159 - (8,734,861) CAPITAL OUTLAY SUBTOTAL 375,208 137,485 8,918,899 5,012,005 183,960 (8,734,939) TRANSFERS OUT 3200000000 Water 5950 Transfer Out 190,000 249,960 277,898 277,898 225,000 (52,898) Subtotal 190,000 249,960 277,898 277,898 225,000 (52,898) 3240722701 Production 5950 Transfer Out - - - 8,450 7,715 7,715 Subtotal - - - 8,450 7,715 7,715 3240723750 Transmission/Distribution 5950 Transfer Out - - 17,493 17,493 17,560 67 Subtotal - - 17,493 17,493 17,560 67 TRANSFERS OUT SUBTOTAL 190,000 249,960 295,391 303,841 250,275 (45,116) WATER FUND TOTAL:24,078,582 25,572,612 32,550,646 25,302,435 24,777,801 (7,772,845) 299 LIGHT & WATER ELECTRIC UTILITY PROGRAM COMMENTARY PROGRAM DESCRIPTION: 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. FY 2019-20 STRATEGIC GOALS: Start the planning, design, and construction of recommended substation capacity improvements. 300 Undertake implementation of AMI electric meters under Phase 2. Implement and oversee AMI remote disconnect residential electric meters. If economic, contract renewable energy to replace San Juan power post 2020 and meet the 60%-by- 2030 RPS requirement. Ensure adequate and least cost electric power resources to serve the community while complying with NERC, WECC, CAISO, CARB and CEC regulations. Establish programs/projects stemming from Greenhouse Gas allowance allocations. Undertake study and evaluate economic feasibility of energy storage at Kirkwall. Engineer/Procure/Construct main feeder line extensions for new commercial and mix use developments Improve system reliability and operational efficiency by reconfiguring distribution feeders to balance distribution system loads Complete EV Fleet Charging Station Project at City Hall and Police Department facilities Engineer/Procure/Construct an “off grid” solutions to replace high-voltage power line in fire hazard zone to mitigate threat Adhere to General Order 165/95 compliance requirements for Electric Distribution System Develop program to systematically replace existing HPS Street Lights with new LED Street Light Fixtures. Acquire and implement GIS facility mapping system to track transformer loading FY 2018-19 PROGRAM HIGHLIGHTS: Obtained APPA Certificate of Excellence in Reliability (2017) Completed safety inspections of various utility lines and equipment using infrared scan and ultrasound Completed CPUC Audit Report on Various General Order Inspections. Completed multiple joint pole replacements at various locations with Southern California Edison Met CARB compliance standards for safety regulations reporting requirements - SF6. 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. Completed initial phase 1 AMI meter installations for initial system testing Completed review of AB2514 energy storage project targets. 301 BUDGET UNIT: ALL FUNDS (33) - ELECTRIC DIVISION REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 18-19 19-20 VARIANCE EXPLANATION OPERATIONS 6220 Training Schools 25,500 7,408 29,500 4,000 Increased apprenticeship training 6230 Dues & Subscriptions 50,000 48,678 75,000 25,000 Increased association dues for SCPPA, CAL ETC, and CEC 6340 Special Studies 185,190 59,744 181,590 (3,600) Reduction in State Board payments 6399 Professional Services/Other 56,228 9,524 34,297 (21,931) Series 2003 Bond retirement audit services no longer required 6424 Consumer Services Allocation 2,850,824 2,255,815 2,856,931 6,107 Based on 40% of CS Budget 6430 Custodial Services 5,000 5,664 6,000 1,000 Increased maintenance contract obligations 6493 Outside Services & Repairs 5,208,255 4,191,936 5,254,316 46,061 Reduction in Power Resources dispatch & transmission costs 6530 Office Supplies 4,100 1,579 4,620 520 RFP supplies 6563 Supplies/Special 35,000 14,704 35,300 300 Increase in overhead line supplies cost 6566 Small Tools 24,500 5,831 16,500 (8,000) Reduction in line maintenance costs 6569 Small Equipment 19,000 3,309 20,000 1,000 Power Resources desktop replacements 6590 Electricity For Resale 16,490,366 18,245,067 19,097,141 2,606,775 Forward power price curves; resource adequacy needs 7001 Interest Expense 150,644 473 126,419 (24,225) Based on debt payment schedule 7005 Principal Payment 795,000 795,000 820,000 25,000 Based on debt payment schedule 7010 Franchise Fee (2%) 707,286 772,619 801,996 94,710 Based on Resolution 04-C37 7012 In-lieu Fee (8%) 2,829,144 3,090,475 3,207,984 378,840 Based on Resolution 04-C37 7099 Miscellaneous 363,917 - - (363,917) Moved to CIP, this was budgeted for AMI 302 Description 6220 Training Schools - California-Nevada Apprentice Program for Line Mechanics, Mesa Hot Line School - High Voltage Training for all Electric Distribution personnel (required), as well as annual training for Supervisors, Line Mechanics, and Meter Technicians on new equipment, maintenance and construction techniques. APPA, SCPPA, NERC, CAISO & emerging technology trainings. 6230 Dues & Subscriptions - California Municipal Utilities Association (CMUA); California Utilities Emergency Association (CUEA); Western Underground Committee (WUC); American Public Power Association (APPA); Southern California Public Power Authority (SCPPA); Joint Pole Association (JPA); Barclays Law Publications Subscription; Electric Safety Orders (Updates). 6235 Meetings & Conferences - Western Underground Committee (WUC); California Utilities Emergency Association (CUEA); American Public Power Association (APPA); California Municipal Utility Association (CMUA); Southern California Public Power Authority (SCPPA); California Independent System Operator (CAISO); and Relay seminars. 6340 Special Studies - Update of distribution system and integrated resources plans, reliability and energy storage studies, and GO 165 pole load recalculations; 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 buildings. LIGHT & WATER - ELECTRIC ACTIVITY DETAIL Account Number 3340733xxx, 3340735xxx, 3340745xxx, 3340775xxx, 3340785xxx, 303 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE PERSONNEL 6003 Salaries/Regular 2,071,963 2,009,729 2,614,295 2,040,840 2,713,510 99,215 6030 Overtime Pay/Regular 35,868 17,680 20,000 48,890 65,000 45,000 6033 Overtime Pay/Premium 117,585 295,623 132,636 237,485 385,000 252,364 6039 Standby Pay/Premium 26,739 22,582 40,000 30,320 82,636 42,636 6045 Salaries/Education Incentive 7,995 8,906 8,461 6,075 5,855 (2,606) 6047 Salaries/Bonuses - - 2,400 - - (2,400) 6048 Salaries/Language Pay 9,974 11,631 10,800 13,380 19,800 9,000 6063 Salaries/Jury Duty 5,995 1,045 - - - - 6075 Vacation Pay-Off - 120,182 - 115,950 70,100 70,100 6078 Sick Leave Pay-Off - 9,999 - 164,275 10,675 10,675 6091 Leave Liability Adjustments 33,016 - - - - - 6101 PERS/Employee Contribution 127,391 122,233 185,385 94,980 189,225 3,840 6104 PERS Lump Sum - - 345,990 345,990 394,680 48,690 6105 PERS/Employer Contribution 266,329 492,424 56,562 85,260 75,055 18,493 6109 PARS/Employer Contribution 129,487 277,188 144,115 119,405 146,755 2,640 6125 FICA/Employer Contrib/Med 34,866 37,701 44,440 41,540 46,145 1,705 6133 Retiree Health Premium Reimb 6,186 30,374 8,502 9,875 8,500 (2) 6140 Life Insurance Allocation 4,937 4,777 7,010 4,925 7,955 945 6155 Workers' Comp Allocation 88,930 86,424 105,440 90,040 109,570 4,130 6160 LTD Insurance Allocation 13,441 13,640 20,330 15,200 21,120 790 6165 Unemployment Allocation 2,206 2,194 3,055 2,555 3,180 125 6175 Benefits/Flex Plan 331,816 287,765 429,275 294,670 442,860 13,585 6180 Deferred Comp/Employer Paid 9,770 11,325 11,340 7,275 11,880 540 PERSONNEL SUBTOTAL 3,324,493 3,667,403 4,190,036 3,768,930 4,809,501 619,465 OPERATIONS 6201 Uniforms & Laundry 14,510 12,690 30,000 15,491 30,000 - 6220 Training Schools 17,235 12,037 25,500 7,408 29,500 4,000 6225 Training Materials 648 203 1,000 - 1,000 - 6230 Dues & Subscriptions 42,568 50,729 50,000 48,678 75,000 25,000 6235 Meetings & Conferences 5,533 7,278 16,000 530 16,000 - 6320 Fiscal Agent Fees - 2,174 - - - 6240 Mileage Reimbursement - - 900 - 900 - 6301 Legal Fees 85,740 101,033 152,500 42,352 152,500 - 6340 Special Studies 53,182 55,834 185,190 59,744 181,590 (3,600) 6345 Program Consultants 4,766 3,563 5,000 2,064 5,000 - 6399 Professional Services/Other 17,914 5,228 56,228 9,524 34,297 (21,931) 6423 Administrative Allocation - 652,325 900,445 900,445 1,236,230 335,785 6424 Consumer Services Allocation 2,523,842 2,487,947 2,850,824 2,255,815 2,933,909 83,086 6430 Custodial Services 5,100 5,978 5,000 5,664 6,000 1,000 6493 Outside Services & Repairs 3,976,878 4,006,632 5,208,255 4,316,936 5,254,316 46,061 6521 Messenger Service 835 1,133 1,100 662 1,100 - 6530 Office Supplies 5,740 2,224 4,100 1,579 4,620 520 6539 Printing, Binding & Duplicating 41 - - - - - 6551 Fuel and Oil 16,189 18,780 25,000 9,526 25,000 - 6554 Supplies/Custodial & Cleaning 757 859 900 995 900 - 6563 Supplies/Special 26,922 26,031 35,000 26,721 35,300 300 6564 Supplies/Medical-Dental 1,724 6,230 1,500 624 1,500 - 6566 Small Tools 16,044 14,937 24,500 8,220 16,500 (8,000) 6569 Small Equipment 18,574 2,073 19,000 3,309 20,000 1,000 6578 Const Contra/WO Equip & Supplies - (389,201) - - - - 6590 Electricity For Resale 23,400,526 17,038,474 16,490,366 18,245,067 19,097,141 2,606,775 6597 Obsolete Inventory - Utility - 3,084 - - - - 6601 Advertising Expense 3,613 2,978 3,000 1,154 3,000 - 6610 Bond Administration 8,500 1,750 4,250 3,500 4,250 - 6625 Program Expenses 128,895 12 8,214 - 8,214 - 6805 Maint/Land Improvements 13,912 319 7,500 - 7,500 - 6815 Maint & Repairs/Bldgs 19,107 13,011 30,000 7,270 30,000 - 304 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6825 Maint & Repair / Vehicle 13,393 24,877 39,500 19,076 39,500 - 6835 Maint & Repair/Equipment 2,631 4,232 8,500 72 8,500 - 6850 Lease Payments 3,093 1,943 7,000 1,035 7,000 - 6904 Utilities/Other 28,894 24,640 18,000 9,287 18,000 - 6905 Utilities / Electricity 9,573 9,859 10,000 10,000 10,000 - 6910 Utilities/Natural Gas 675 547 700 145 700 - 6915 Utilities/Telephone 16,871 15,209 9,651 5,055 9,651 - 7001 Interest Expense 187,631 171,491 150,644 473 126,419 (24,225) 7005 Principal Payment 650,000 - 795,000 795,000 820,000 25,000 7010 Franchise Fee (2%) 738,978 647,905 707,286 772,619 801,996 94,710 7012 In-lieu Fee (8%) 2,955,911 2,591,619 2,829,144 3,090,475 3,207,984 378,840 7030 Depreciation Expense 1,306,058 1,353,323 - - - - 7055 Uncollectible Accounts 95,116 37,669 65,000 40,000 65,000 - 7065 Const Contra/WO Dept OH (7,686) (40,965) - - - - 7099 Miscellaneous - 168,738 363,917 - - (363,917) OPERATIONS SUBTOTAL 36,410,431 29,157,430 31,145,614 30,716,516 34,326,017 3,180,404 CAPITAL OUTLAY 7120 Construction & Improvement - 174,835 1,971,693 92,185 - (1,971,693) 7125 Bldgs/Min Improvements/Remod - - 100,000 - - (100,000) 7130 Structures/Other 57,089 299,744 355,298 99,500 195,000 (160,298) 7135 Vehicles 357,849 - 75,128 - 194,490 119,362 7140 Equipment & Machinery 330,989 298,958 2,637,085 2,266,245 2,639,445 2,360 7145 Lines, Mains & Sewers 366,187 321,987 1,318,006 113,095 380,000 (938,006) CAPITAL OUTLAY SUBTOTAL 1,112,114 1,095,523 6,457,210 2,571,025 3,408,935 (3,048,275) TRANSFERS OUT 5950 Transfer Out 208,837 1,104,291 284,872 284,872 198,975 (85,897) TRANSFERS OUT SUBTOTAL 208,837 1,104,291 284,872 284,872 198,975 (85,897) ELECTRIC FUND TOTAL:41,055,875 35,024,648 42,077,731 37,341,343 42,743,428 665,697 305 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE PERSONNEL Electric 6105 PERS/Employer Contribution - 106,367 - - - - Subtotal - 106,367 - - - - Electric-Customer Installation 6087 Const Contra/WO Labor - (196,016) - - - - Subtotal - (196,016) - 3340735800 Electric Supervision & Engineering 6003 Salaries/Regular 276,291 181,080 147,485 42,730 143,655 (3,830) 6030 Overtime Pay/Regular - - - - 40,000 40,000 6033 Overtime Pay/Premium 367 2,636 2,636 - 240,000 237,364 6039 Standby Pay/Premium 484 - - - 42,636 42,636 6045 Salaries/Education Incentive 2,060 1,614 1,452 - - (1,452) 6075 Vacation Pay-Off - 26,601 - 4,550 5,000 5,000 6078 Sick Leave Pay-Off - 2,937 - 155,000 2,000 2,000 6101 PERS/Employee Contribution 20,225 15,512 10,450 (450) 9,535 (915) 6104 PERS Lump Sum - - 19,105 19,105 19,870 765 6105 PERS/Employer Contribution 33,734 41,190 3,075 3,330 3,770 695 6109 PARS/Employer Contribution 22,529 17,552 14,705 - - (14,705) 6125 FICA/Employer Contribution 2,397 2,471 2,395 3,480 2,325 (70) 6133 Retiree Health Premium Reimb 6,186 30,374 8,502 8,990 8,500 (2) 6140 Life Insurance Allocation 674 451 395 105 415 20 6155 Workers' Comp Allocation 11,549 7,716 5,955 1,710 5,745 (210) 6160 LTD Insurance Allocation 1,773 1,228 1,145 385 1,120 (25) 6165 Unemployment Allocation 235 180 165 240 160 (5) 6175 Benefits/Flex Plan 34,597 19,987 16,150 4,695 16,800 650 6180 Deferred Comp/Employer Paid 1,815 1,800 1,800 - 1,800 - Subtotal 414,915 353,328 235,415 243,870 543,331 307,916 3340735830 Distribution Operations-Overhead Lines 6003 Salaries/Regular 593,300 512,385 809,595 675,205 800,350 (9,245) 6030 Overtime Pay/Regular 16,461 9,133 10,000 25,700 10,000 - 6033 Overtime Pay/Premium 59,086 141,885 60,000 123,550 60,000 - 6039 Standby Pay/Premium 13,127 11,291 20,000 15,160 20,000 - 6045 Salaries/Education Incentive 301 300 - 300 300 300 6048 Salaries/Language Pay 3,951 4,800 4,800 4,890 6,600 1,800 6063 Salaries/Jury Duty 4,861 522 - - - - 6075 Vacation Pay-Off - 24,992 - 12,600 12,600 12,600 6078 Sick Leave Pay-Off - - - 3,000 3,000 3,000 6101 PERS/Employee Contribution 28,297 26,630 57,315 26,515 56,685 (630) 6104 PERS Lump Sum - - 111,285 111,285 118,235 6,950 6105 PERS/Employer Contribution 84,786 118,362 18,489 35,530 22,485 3,996 6109 PARS/Employer Contribution 21,882 19,630 25,550 27,650 33,820 8,270 6125 FICA/Employer Contrib/Med 11,185 10,925 13,905 13,280 13,680 (225) 6140 Life Insurance Allocation 1,402 1,199 2,165 1,615 2,350 185 6155 Workers' Comp Allocation 26,175 22,884 32,580 31,095 32,295 (285) 6160 LTD Insurance Allocation 3,825 3,444 6,295 4,965 6,230 (65) 6165 Unemployment Allocation 707 629 960 840 940 (20) 6175 Benefits/Flex Plan 104,693 79,765 144,560 101,900 135,525 (9,035) Subtotal 974,040 988,777 1,317,499 1,215,080 1,335,095 17,596 3340735840 Distribution Operations-Underground Lines 6003 Salaries/Regular 457,563 432,506 690,170 586,735 798,720 108,550 6030 Overtime Pay/Regular 15,154 7,424 10,000 21,730 10,000 - 6033 Overtime Pay/Premium 45,920 121,406 60,000 101,280 60,000 - 6039 Standby Pay/Premium 13,127 11,291 20,000 15,160 20,000 - 6045 Salaries/Education Incentive 301 300 300 300 300 - 6048 Salaries/Language Pay 2,409 2,400 2,400 2,490 7,200 4,800 6063 Salaries/Jury Duty 795 522 - - - - 6075 Vacation Pay-Off - 24,776 - 12,500 12,500 12,500 306 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6078 Sick Leave Pay-Off - - - 1,175 1,175 1,175 6101 PERS/Employee Contribution 28,255 26,606 48,820 26,495 56,605 7,785 6104 PERS Lump Sum - - 89,685 89,685 118,070 28,385 6105 PERS/Employer Contribution 60,033 91,630 14,658 27,065 22,455 7,797 6109 PARS/Employer Contribution 21,883 31,753 35,030 27,650 43,235 8,205 6125 FICA/Employer Contrib/Med 8,481 9,178 11,740 11,280 13,660 1,920 6140 Life Insurance Allocation 1,072 1,007 1,845 1,400 2,340 495 6155 Workers' Comp Allocation 20,198 19,196 27,705 26,800 32,245 4,540 6160 LTD Insurance Allocation 2,882 2,871 5,370 4,300 6,220 850 6165 Unemployment Allocation 531 519 805 705 940 135 6175 Benefits/Flex Plan 72,994 62,484 117,455 83,825 135,525 18,070 Subtotal 751,600 845,869 1,135,983 1,040,575 1,341,190 205,207 3340735860 Electric Meter Maintenance 6003 Salaries/Regular 188,888 204,579 284,375 216,025 290,165 5,790 6030 Overtime Pay/Regular 4,254 1,122 - 1,460 5,000 5,000 6033 Overtime Pay/Premium 12,091 28,564 10,000 12,655 25,000 15,000 6045 Sal/Ed Inc 904 900 900 900 900 - 6048 Salaries/Language Pay 1,205 1,200 1,200 1,200 1,200 - 6075 Vacation Pay-Off - 10,610 - 20,500 15,000 15,000 6101 PERS/Employee Contribution 13,418 14,516 20,130 15,515 20,530 400 6104 PERS Lump Sum - - 36,860 36,860 42,830 5,970 6105 PERS/Employer Contribution 23,898 37,503 5,965 5,015 8,150 2,185 6109 PARS/Employer Contribution 10,390 11,243 15,470 16,225 21,590 6,120 6125 FICA/Employer Contrib/Med 3,394 3,800 4,940 4,070 5,020 80 6140 Life Insurance Allocation 447 483 760 530 850 90 6155 Workers' Comp Allocation 8,042 8,600 11,465 9,180 11,690 225 6160 LTD Insurance Allocation 1,251 1,424 2,210 1,620 2,255 45 6165 Unemployment Allocation 216 228 340 260 345 5 6175 Benefits/Flex Plan 36,498 34,585 54,210 36,180 54,210 - Subtotal 304,895 359,358 448,825 378,195 504,735 55,910 3340735880 Electric Distribution 6003 Salaries/Regular 40,687 46,474 42,865 8,230 39,815 (3,050) 6033 Overtime Pay/Premium 120 1,132 - - - - 6075 Vacation Pay-Off - (200) - - - - 6078 Sick Leave Pay-Off - 965 - - - - 6101 PERS/Employee Contribution 24 24 3,025 5 2,660 (365) 6104 PERS Lump Sum - 5,565 5,565 5,585 20 6105 PERS/Employer Contribution 6,801 8,384 915 650 1,080 165 6125 FICA/Employer Contrib/Med 737 828 855 140 820 (35) 6140 Life Insurance Allocation 95 109 115 20 115 - 6155 Workers' Comp Allocation 1,634 1,887 1,715 330 1,595 (120) 6160 LTD Insurance Allocation 273 297 335 50 310 (25) 6165 Unemployment Allocation 47 51 60 10 55 (5) 6175 Benefits/Flex Plan 16,311 15,451 16,150 2,425 16,800 650 6180 Deferred Comp/Employer Paid 545 540 540 60 1,080 540 Subtotal 67,276 75,942 72,140 17,485 69,915 (2,225) 3340739200 Administrative & General-Salaries 6091 Leave Liability Adjustments 33,016 - - - - - Subtotal 33,016 - - - - - 3340745800 Engineering 6003 Salaries/Regular 134,042 229,403 235,800 236,540 254,970 19,170 6045 Salaries/Education Incentive 1,514 2,904 2,905 2,905 2,905 - 6047 Sal/Bonus - - 2,400 - - (2,400) 6048 Sal/Language Pay - 831 - 2,400 2,400 2,400 6075 Vacation Pay-Off - 14,059 - 3,050 5,000 5,000 6078 Sick Leave Pay-Off - 1,436 - - - - 6101 PERS/Employee Contribution 9,257 9,444 16,925 9,765 17,290 365 6104 PERS Lump Sum - - 30,970 30,970 36,050 5,080 6105 PERS/Employer Contribution 14,507 36,737 5,000 12,470 6,850 1,850 307 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6109 PARS/Employer Contribution 13,149 155,094 13,080 15,860 15,965 2,885 6125 FICA/Employer Contrib/Med 2,133 3,528 3,965 3,490 4,260 295 6140 Life Insurance Allocation 317 545 640 580 755 115 6155 Workers' Comp Allocation 5,422 9,325 9,645 9,675 10,410 765 6160 LTD Insurance Allocation 881 1,617 1,835 1,800 1,985 150 6165 Unemployment Allocation 125 188 270 190 295 25 6175 Benefits/Flex Plan 17,680 29,322 32,300 30,640 33,600 1,300 6180 Deferred Comp/Employer Paid 1,965 3,600 3,600 3,510 3,600 - Subtotal 200,992 498,034 359,335 363,845 396,335 37,000 3340775570 Power Resource Management 6003 Salaries/Regular 381,192 403,302 404,005 275,375 385,835 (18,170) 6045 Salaries/Education Incentive 2,915 2,887 2,904 1,670 1,450 (1,454) 6048 Salaries/Language Pay 2,409 2,400 2,400 2,400 2,400 - 6063 Salaries/Jury Duty 339 - - - - - 6075 Vacation Pay-Off - 19,344 - 62,750 20,000 20,000 6078 Sick Leave Pay-Off - 4,661 - 5,100 4,500 4,500 6101 PERS/Employee Contribution 27,914 29,501 28,720 17,135 25,920 (2,800) 6104 PERS Lump Sum - - 52,520 52,520 54,040 1,520 6105 PERS/Employer Contribution 42,571 52,252 8,460 1,200 10,265 1,805 6109 PARS/Employer Contribution 39,654 41,915 40,280 32,020 32,145 (8,135) 6125 FICA/Employer Contrib/Med 6,538 6,970 6,640 5,800 6,380 (260) 6133 Retiree Health Premium Reimb - - - 885 - - 6140 Life Insurance Allocation 930 983 1,090 675 1,130 40 6155 Workers' Comp Allocation 15,909 16,816 16,375 11,250 15,590 (785) 6160 LTD Insurance Allocation 2,555 2,759 3,140 2,080 3,000 (140) 6165 Unemployment Allocation 345 399 455 310 445 (10) 6175 Benefits/Flex Plan 49,042 46,171 48,450 35,005 50,400 1,950 6180 Deferred Comp/Employer Paid 5,445 5,385 5,400 3,705 5,400 - Subtotal 577,759 635,746 620,839 509,880 618,900 (1,939) PERSONNEL SUBTOTAL 3,324,493 3,667,403 4,190,036 3,768,930 4,809,501 619,465 OPERATIONS 3300000000 Electric 6597 Obsolete Inventory - Utility - 3,084 - - - - Subtotal - 3,084 - - - - 3340734190 OI/INTEREST&DIVIDEND INC 6320 Fiscal Agent Fees - 2,174 - - - - Subtotal - 2,174 - - - - 3340734510 Electric-Customer Installation 6578 Const Contra/WO Equip & Supplies - (389,201) - - - - 7065 Const Contra/WO Dept OH (7,686) (40,965) - - - - Subtotal (7,686) (430,167) - - - - 3340734270 Debt Service 7001 Interest Expense 187,631 171,491 150,644 473 126,419 (24,225) 7005 Principal Payment 650,000 - 795,000 795,000 820,000 25,000 Subtotal 837,631 171,491 945,644 795,473 946,419 775 3340735550 Interest - Other Interest 6825 Maint & Repair/Vehicle 395 - - - - - Subtotal 395 - - - - - 3340735800 Electric Supervision & Engineering 6220 Training Schools - - - - 2,000 2,000 6235 Meetings & Conferences - - - - 2,000 2,000 6340 Special Studies 8,547 - - - 49,100 49,100 6345 Program Consultants 2,383 - - - 5,000 5,000 6399 Professional Services/Other 3,717 - - - 12,000 12,000 308 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6530 Office Supplies - - 100 69 2,000 1,900 6539 Printing, Binding & Duplicating 41 - - - - - 6563 Supplies/Special - - - - 1,300 1,300 6566 Small Tools - - - - 13,000 13,000 6825 Maint & Repair/Vehicle - - - - 1,000 1,000 Subtotal 14,688 - 100 69 87,400 87,300 3340735830 Distribution Operations-Overhead Lines 6563 Supplies/Special 645 - 1,000 749 - (1,000) 6566 Small Tools 10,114 3,397 10,000 7,500 - (10,000) Subtotal 10,759 3,397 11,000 8,249 - (11,000) 3340735840 Distribution Operations-Underground Lines 6566 Small Tools 2,850 2,628 3,000 - - (3,000) Subtotal 2,850 2,628 3,000 - - (3,000) 3340735850 SCE Street Light Power 6905 Utilities / Electricity 9,573 9,859 10,000 10,000 10,000 - Subtotal 9,573 9,859 10,000 10,000 10,000 - 3340735860 Electric Meter Maintenance 6566 Small Tools 35 - 500 20 - (500) Subtotal 35 - 500 20 - (500) 3340735880 Electric Distribution 6201 Uniforms & Laundry 14,510 12,690 30,000 15,491 30,000 - 6220 Training Schools 13,516 7,212 16,000 7,408 20,000 4,000 6225 Training Materials 648 203 1,000 - 1,000 - 6230 Dues & Subscriptions 42,568 50,617 50,000 48,678 75,000 25,000 6235 Meetings & Conferences 2,267 7,142 8,000 530 8,000 - 6240 Mileage Reimbursement - - 100 - 100 - 6301 Legal Fees 289 - 2,500 1,796 2,500 - 6340 Special Studies 28,978 9,505 50,000 16,223 50,000 - 6430 Custodial Services - - - - 6,000 6,000 6493 Outside Service/Repair 1,315 498 1,000 6,940 13,500 12,500 6521 Messenger Service 277 872 800 538 800 - 6530 Office Supplies 956 943 1,000 824 1,620 620 6551 Fuel and Oil 16,189 18,780 25,000 9,526 25,000 - 6554 Supplies/Custodial & Cleaning - - - - 900 900 6563 Supplies/Special 5,944 5,763 5,000 4,500 10,000 5,000 6564 Supplies/Medical-Dental 1,724 6,230 1,500 624 1,500 - 6566 Small Tools 3,010 1,863 3,000 700 3,000 - 6569 Small Equipment 16,797 2,073 15,000 3,309 15,000 - 6601 Advertising Expense 3,613 2,978 3,000 1,154 3,000 - 6805 Maint/Land Improvement 6,956 - - - 7,500 7,500 6815 Maint & Repairs/Bldgs - - - - 30,000 30,000 6825 Maint & Repair / Vehicle 12,551 24,791 35,000 18,972 35,000 - 6835 Maint & Repair/Equipment 2,426 4,232 5,000 - 5,000 - 6850 Lease Payments - 1,662 7,000 1,035 7,000 - 6904 Utilities/Other 28,894 24,640 18,000 9,287 18,000 - 6910 Utilities/Natural Gas 675 547 700 145 700 - 6915 Utilities/Telephone 14,582 12,918 8,000 4,526 8,000 - Subtotal 218,685 196,158 286,600 152,208 378,120 91,520 3340735910 Electric Structure Improvements 6430 Custodial Services 5,100 5,978 5,000 5,664 - (5,000) 6493 Outside Services & Repairs 2,561 5,708 2,500 2,326 - (2,500) 6554 Supplies/Custodial & Cleaning 757 859 900 995 - (900) 6805 Maint/Land Improvement 6,956 319 7,500 - - (7,500) 6815 Maint & Repairs/Bldgs 19,107 13,011 30,000 7,270 - (30,000) Subtotal 34,481 25,875 45,900 16,255 - (45,900) 309 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 3340735920 Electric Station Equipment 6493 Outside Services & Repairs 30,295 28,472 50,000 10,645 50,000 - 6563 Supplies/Special 6,603 5,292 10,000 7,909 10,000 - Subtotal 36,898 33,764 60,000 18,554 60,000 - - 3340735930 Electric Line Maintenance 6230 Dues & Subscriptions - 112 - - - 6493 Outside Services & Repairs 257,427 241,147 358,795 375,000 488,485 129,690 6563 Supplies/Special 3,172 1,383 4,000 5,765 6,000 2,000 6835 Maint & Repair/Equipment - - - - 500 500 Subtotal 260,599 242,642 362,795 380,765 494,985 132,190 3340735940 Distribution Maintenance-Underground Lines 6493 Outside Services & Repairs 51,299 24,716 51,162 2,025 - (51,162) 6563 Supplies/Special 1,910 1,799 2,000 1,798 - (2,000) 6835 Maint & Repair/Equipment 204 - 500 72 - (500) Subtotal 53,413 26,516 53,662 3,896 - (53,662) 3340735950 Distribution Maintenance-Transformers 6493 Outside Services & Repairs 10,000 2,500 10,000 - - (10,000) Subtotal 10,000 2,500 10,000 - - (10,000) 3340735960 Distribution Maintenance-Street Lighting & Signals 6563 Supplies/Special 3,058 4,745 5,000 - - (5,000) 6835 Maint & Repair/Equipment - - - - - - Subtotal 3,058 4,745 5,000 - - (5,000) 3340735970 Electric Meter Maintenance 6563 Supplies/Special 5,590 7,049 8,000 6,000 8,000 - 6566 Small Tools 35 7,049 8,000 - 500 (7,500) 6835 Maint & Repair/Equipment - - 3,000 - 3,000 - Subtotal 5,625 14,098 19,000 6,000 11,500 (7,500) 3340739040 Customer Accounts-Uncollectible Accounts 7055 Uncollectible Accounts 47,558 37,669 65,000 40,000 - (65,000) Subtotal 47,558 37,669 65,000 40,000 - (65,000) 3340745800 Engineering 6220 Training Schools 115 561 2,000 - - (2,000) 6235 Meetings & Conferences 573 20 2,000 - - (2,000) 6340 Special Studies 8,547 15,000 52,700 43,520 - (52,700) 6345 Program Consultants 2,383 3,563 5,000 2,064 - (5,000) 6399 Professional Services/Other 3,717 2,324 21,600 941 - (21,600) 6530 Office Supplies 4,727 1,140 2,000 611 - (2,000) 6825 Maint & Repair / Vehicle 447 86 1,000 43 - (1,000) Subtotal 20,510 22,694 86,300 47,179 - (86,300) 3340775550 Purchased Power 6301 Legal Services 7,983 - - - - - 6590 Electricity For Resale 23,400,526 17,038,474 16,490,366 18,245,067 19,097,141 2,606,775 Subtotal 23,408,509 17,038,474 16,490,366 18,245,067 19,097,141 2,606,775 3340775570 Power Resource Management 6220 Training Schools 3,604 4,263 7,500 - 7,500 - 6235 Meetings & Conferences 2,693 116 6,000 - 6,000 - 6240 Mileage Reimbursement - - 800 - 800 - 6301 Legal Fees 62,211 91,060 100,000 37,023 100,000 - 6340 Special Studies 7,110 31,329 82,490 - 82,490 - 6521 Messenger Service 558 261 300 124 300 - 6530 Office Supplies 56 142 1,000 76 1,000 - 6569 Small Equipment 1,777 - 4,000 - 5,000 1,000 310 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 6625 Program Expenses 128,895 12 8,214 - 8,214 - 6825 Maintenance & Repair/Vehicle - - 3,500 61 3,500 - 6850 Lease Payments 3,093 281 - - - - 6915 Utilities/Telephone 2,290 2,290 1,651 528 1,651 - Subtotal 212,288 129,754 215,455 37,812 216,455 1,000 3340785560 Power Scheduling & Dispatch 6493 Outside Services & Repairs 445,487 410,697 573,103 420,000 607,200 34,097 Subtotal 445,487 410,697 573,103 420,000 607,200 34,097 3340785650 Power Transmission - 6493 Outside Services & Repairs 3,178,494 3,292,894 4,161,695 3,500,000 4,095,131 (66,564) Subtotal 3,178,494 3,292,894 4,161,695 3,500,000 4,095,131 (66,564) 3340794030 Depreciation Expense 7030 Depreciation Expense 1,306,058 1,353,323 - - - - Subtotal 1,306,058 1,353,323 - - - - 3340799030 Administrative & General 6230 Dues & Subscriptions - - - - - - 6301 Legal Fees 15,258 9,973 50,000 3,533 50,000 - 6399 Professional Services/Other 10,480 2,904 34,628 8,583 22,297 (12,331) 6423 Administrative Allocation - 652,325 900,445 900,445 1,236,230 335,785 6424 Consumer Services Allocation 2,523,842 2,487,947 2,850,824 2,255,815 2,933,909 83,086 6610 Bond Administration 4,250 - - 1,750 4,250 4,250 7055 Uncollectible Accounts 47,558 - - - 65,000 65,000 Subtotal 2,601,388 3,153,149 3,835,897 3,170,126 4,311,686 475,790 3340799270 Taxes & Fees - 7010 Franchise Fee (2%) 738,978 647,905 707,286 772,619 801,996 94,710 7012 In-lieu Fee (8%) 2,955,911 2,591,619 2,829,144 3,090,475 3,207,984 378,840 Subtotal 3,694,889 3,239,523 3,536,430 3,863,094 4,009,980 473,550 3340799302 Miscellaneous - General Exp 6610 Bond Administration 4,250 1,750 4,250 1,750 - (4,250) Subtotal 4,250 1,750 4,250 1,750 - (4,250) 3380000730 7099 Miscellaneous - 168,738 363,917 - - (363,917) Subtotal - 168,738 363,917 - - (363,917) OPERATIONS SUBTOTAL 36,410,431 29,157,430 31,145,614 30,716,516 34,326,017 3,180,404 CAPITAL OUTLAY 3340733620 Station Equipment 7140 Equipment & Machinery 30,957 3,735 75,000 3,500 75,000 - Subtotal 30,957 3,735 75,000 3,500 75,000 - 3340733640 Poles, Towers & Fixtures 7130 Structures/Other 27,210 20,333 35,000 30,000 35,000 - Subtotal 27,210 20,333 35,000 30,000 35,000 - 3340733650 Overhead Conductors & Devise - 7130 Structures/Other - 21 - - - - 7145 Lines, Mains & Sewers 43,930 23,639 30,000 13,095 30,000 - Subtotal 43,930 23,660 30,000 13,095 30,000 - 3340733660 Underground Conduit 7130 Structures/Other 7,368 973 25,000 4,500 25,000 - Subtotal 7,368 973 25,000 4,500 25,000 - 311 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE 3340733670 Underground Conductors & Devise 7145 Lines, Mains & Sewers 322,257 286,354 300,000 100,000 350,000 50,000 Subtotal 322,257 286,354 300,000 100,000 350,000 50,000 3340733680 Line Transformers 7140 Equipment & Machinery 253,540 212,668 250,000 165,000 350,000 100,000 Subtotal 253,540 212,668 250,000 165,000 350,000 100,000 3340733700 Meters 7140 Equipment & Machinery 46,492 75,210 156,525 74,510 156,525 - Subtotal 46,492 75,210 156,525 74,510 156,525 - 3340733730 Street Lighting 7130 Structures/Other 22,510 34,459 75,000 65,000 35,000 (40,000) Subtotal 22,510 34,459 75,000 65,000 35,000 (40,000) 3340733920 Transportation Equipment 7135 Vehicles - - 75,128 - 150,690 75,562 7135 Vehicles - - - - 43,800 43,800 Subtotal - - 75,128 - 194,490 119,362 CIP Projects 3380000730 CIP/Electric 7120 Construction & Improvements - 174,835 1,971,693 92,185 - (1,971,693) 7125 Bldgs/Min Improvements/Remod - - 100,000 - - (100,000) 7130 Structures/Other - 243,958 220,298 - 100,000 (120,298) 7140 Equipment & Machinery - 7,345 2,155,560 2,023,235 2,057,920 (97,640) 7145 Lines, Mains & Sewers - 11,994 988,006 - - (988,006) Subtotal - 438,132 5,435,557 2,115,420 2,157,920 (3,277,637) 3340733960 Power Operated Equipment 7135 Vehicles 357,849 - - - - - Subtotal 357,849 - - - - CAPITAL OUTLAY SUBTOTAL 1,112,114 1,095,523 6,457,210 2,571,025 3,408,935 (3,048,275) TRANSFERS OUT 3300000000 Electric Operations 5950 Transfers Out 177,222 407,891 237,729 237,729 150,000 (87,729) Subtotal 177,222 407,891 237,729 237,729 150,000 (87,729) 3340735830 Dist Oper - Overhead Line Expenses 5950 Transfers Out 10,500 14,820 18,019 18,019 13,155 (4,864) Subtotal 10,500 14,820 18,019 18,019 13,155 (4,864) 3340735840 Dist Oper - Underground Line Expenses 5950 Transfers Out 10,500 14,820 18,018 18,018 - (18,018) Subtotal 10,500 14,820 18,018 18,018 - (18,018) 3340735860 Electric Meter Maintenance 5950 Transfers Out 10,615 10,932 11,106 11,106 - (11,106) Subtotal 10,615 10,932 11,106 11,106 - (11,106) 3340735880 Electric Distribution 5950 Transfers Out - - - - 35,820 35,820 Subtotal - - - - 35,820 35,820 3340775550 Purchased Power 5950 Transfers Out - 655,829 - - - - 312 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE Subtotal - 655,829 - - - - TRANSFERS OUT SUBTOTAL 208,837 1,104,291 284,872 284,872 198,975 (85,897) ELECTRIC FUND TOTAL:41,055,875 35,024,648 42,077,731 37,341,343 42,743,428 665,697 313 LIGHT & WATER CA CLIMATE CHANGE BALANCING ACCOUNT PROGRAM COMMENTARY PROGRAM DESCRIPTION: 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. Furthermore, proceeds from sales of allocated GHG Allowances maybe used to invest in renewable resources such as purchase of renewable electricity or RPS compliance instruments. 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 2019-20 STRATEGIC GOALS: Fund or develop projects aimed at reduction of Greenhouse Gas emissions. FY 2018-19 PROGRAM HIGHLIGHTS: None. 314 Description 2340770xxx 6625 Program Expense - CA Climate Change, Renewables, Research & Development. LIGHT & WATER - CLIMATE BALANCE ACCOUNT ACTIVITY DETAIL Account Number 315 BUDGET UNIT: CA CLIMATE BALANCING ACCOUNT ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE OPERATIONS 2340770556 RENEWABLES 6625 Program Expense - - 1,500,000 1,500,000 1,450,000 (50,000) SUBTOTAL - - 1,500,000 1,500,000 1,450,000 (50,000) 2340770557 RESEARCH & DEVELOPMENT 6625 Program Expense - - - 50,000 50,000 SUBTOTAL - - - - 50,000 50,000 OPERATIONS SUBTOTAL - - 1,500,000 1,500,000 1,500,000 - CLIMATE BALANCE ACCOUNT FUND TOTAL - 1,500,000 1,500,000 1,500,000 - 316 LIGHT & WATER RECYCLING AND SOLID WASTE PROGRAM COMMENTARY PROGRAM DESCRIPTION: The City Manager’s Office and Light & Water Department work closely in administering the recycling and solid waste program. Refuse collection and recycling services are provided on a contract basis by Athens Services. Through Athens Services, the City's "Green Waste" is diverted to Recycled Wood Products where it is recycled into a variety of landscape and gardening products. The City Manager's Office works closely with the Light and Water Department on billing, customer service and public information issues. The Light and Water Department also administers two State-provided block grant programs (the Oil Payment Program and the Beverage Container Recycling Grant), and promotes smart gardening and composting, use of reusable grocery bags, and proper disposal of "sharps" medical waste and other recycling & conservation programs. Division activities include support of code enforcement regarding illegal disposal issues and violations of Athens Services' Exclusive Franchise Agreement. FY 2019-20 STRATEGIC GOALS: Provide a clean and healthy environment for the community by efficiently collecting refuse generated by City commercial and residential customers at competitive costs and by the routine removal of dirt and debris from all City streets, curbs and gutters. Maintain a minimum diversion rate of 50% and identify additional waste diversion programs to make progress toward the 2020 goal of 75% waste diversion as set by AB 341. Develop and promote programs that will ensure the city's compliance with AB 1826 "Mandatory Commercial Organics Recycling, AB 1594 “Green Waste Management,” and AB 1383 “Short-Lived Climate Pollutant Reduction Strategy” Programs. Enhance public information and promotion of various recycling programs such as backyard composting; compost and mulch distribution; and electronic waste, household hazardous waste, and medical waste collection. FY 2018-19 PROGRAM HIGHLIGHTS: Achieved a waste diversion rate of more than 66% in the most recent compliance period. Held document destruction and clean up event for all city departments. Secured Used Oil Recycling and Beverage Container Recycling Grants from CalRecycle. Successful site visit by CalRecycle. Successful April Clean and Green Month activities consisting of shred-a-thon, electronic waste and household hazardous waste collection, smart gardening program, etc. 317 BUDGET UNIT:ALL FUNDS - RECYCLING AND SOLID WASTE REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 18-19 19-20 VARIANCE EXPLANATION OPERATIONS 6625 Program Expense 26,696 26,696 26,147 (549) Slight reduction in program expenses 6230 Dues & Subscriptions - - 275 275 Minor dues 6235 Meetings & Conferences 1,000 1,000 2,000 1,000 Anticipated conference costs for FY1920 6301 Legal Fees - - 9,000 9,000 Legal expenses 6455 Refuse Collection 4,224,795 4,224,795 4,569,332 344,537 Annual Rate Adjustment (prelim calc) 6518 Postage 2,000 2,500 2,500 500 Postage 6539 Printing, Binding & Duplicating 2,500 3,000 3,000 500 Printing and duplication 318 Description 6235 Meetings/Conferences - For attendance at forums of Southern California Waste Management Forum, Solid Waste Association of North America (SWANA), California Resource Recovery Association (CRRA) and other locally sponsored recycling/solid waste conferences. 6301 Legal Fees - This amount cover expenses for solid waste legal consultation for solid waste matters. 6625 Program Expenses - Program expenses in this cost center cover programs such as used oil block grant administration, beverage container recycling program, disposal of hazardous waste generated from city facilities, sharps collection program implementation, e-waste collection event, smart gardening and composting workshop, compost-mulch giveaway event, shred day event, reusable bag purchases, organic waste recycling program, and solid waste and recycling public education campaign. 6455 Refuse Contract - This is the amount expected to be billed by Azusa Light & Water for residential refuse collection services provided by Athens Services. This is amount paid to Athens Services excluding City fees, such as the Franchise Fee and AB 939 Fee. 6518 Postage - This amount covers refuse rate adjustment Public Hearing Notice mailing postage. 6539 Printing, Binding, Duplicating - This amount covers printing of refuse rate adjustment Public Hearing Notice. 7055 Uncollectible Accounts - This is for write offs of uncollectible accounts. RECYCLING AND SOLID WASTE ACTIVITY DETAIL Account Number 2840750xxx3 640750xxx39 40750xxx 319 BUDGET UNIT: RECYCLING & SOLID WASTE ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE PERSONNEL 3940750065 AB 939 FEE 6003 Salaries/Regular 98,755 124,210 121,200 98,075 133,085 11,885 6045 Sal/Ed Inc 424 375 - - - - 6048 Sal/Lang Pay 554 531 580 720 1,680 1,100 6069 Allowances/Vehicle 1,799 810 720 1,950 1,800 1,080 6070 Allowances/Telephone 764 350 900 900 900 - 6075 Vacation Pay-Off 2,000 14,496 - - - - 6078 Sick Leave Pay-Off 338 177 - - - - 6101 PERS/Employee Contribution 5,729 3,366 8,650 6,930 9,190 540 6104 PERS Lump Sum - - 15,925 15,925 9,280 (6,645) 6105 PERS/Employer Contribution 11,916 15,523 2,625 2,145 3,640 1,015 6109 PARS/Employer Contribution 3,519 2,490 - 2,990 7,920 7,920 6125 FICA/Employer Contrib/Med 1,753 2,113 2,025 1,525 2,240 215 6140 Life Insurance Allocation 211 143 330 210 400 70 6155 Workers' Comp Allocation 4,014 2,634 4,935 3,955 5,500 565 6160 LTD Insurance Allocation 912 490 945 910 1,035 90 6165 Unemployment Allocation 99 87 140 90 150 10 6175 Benefits/Flex Plan 13,175 9,178 16,150 10,385 16,800 650 6180 Deferred Comp/Employer Paid 5,903 3,422 3,060 2,455 3,060 - SUBTOTAL 151,863 180,395 178,185 149,165 196,680 18,495 PERSONNEL SUBTOTAL 151,863 180,395 178,185 149,165 196,680 18,495 OPERATIONS 2840750062 OIL BLOCK GRANT 6625 Program Expense 15,124 12,896 13,716 13,716 13,535 (181) SUBTOTAL 15,124 12,896 13,716 13,716 13,535 (181) 2840750064 BEVERAGE CONTAINER RECYCLING 6625 Program Expense 7,773 15,495 12,980 12,980 12,612 (368) SUBTOTAL 7,773 15,495 12,980 12,980 12,612 (368) 3940750065 AB 939 FEE 6230 Dues & Subscriptions - - - - 275 275 6235 Meetings & Conferences - - 1,000 1,000 2,000 1,000 6301 Legal Fees - - - 9,000 9,000 6399 Professional Services - - 20,000 20,000 20,000 - 6423 Administrative Allocation - - 4,425 4,566 4,835 410 6493 6493 - Outside Services & Repairs 3,509 - - - - 6518 Postage - - 2,000 2,500 2,500 500 6539 Printing, Binding & Duplicating - - 2,500 3,000 3,000 500 6625 Program Expense 47,097 40,919 50,000 53,067 50,000 - SUBTOTAL 47,097 44,428 79,925 84,133 91,610 11,685 3640750000 REFUSE CONTRACT 6455 Refuse Collection 3,547,885 3,723,772 4,224,795 3,659,965 4,569,332 344,537 7055 Uncollectible Accounts 18,961 17,923 25,000 22,109 25,000 - SUBTOTAL 3,566,845 3,741,695 4,249,795 3,682,074 4,594,332 344,537 - OPERATIONS SUBTOTAL 3,636,839 3,814,514 4,356,416 3,792,903 4,712,089 355,673 TRANSFERS OUT 3640750000 REFUSE CONTRACT 5950 Transfers Out 805,420 823,512 850,000 850,000 872,420 22,420 SUBTOTAL 805,420 823,512 850,000 850,000 872,420 22,420 TRANSFERS OUT SUBTOTAL 805,420 823,512 850,000 850,000 872,420 22,420 320 BUDGET UNIT: RECYCLING & SOLID WASTE ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 16-17 17-18 18-19 18-19 19-20 VARIANCE SOLID WASTE MGMT. TOTAL 4,594,122 4,818,420 5,384,601 5,095,968 6,174,549 789,948 FUNDING: AB 939 FEE FUND 39 (198,960) (224,823) (258,110) (233,298) (288,290) (30,180) GRANT FUND 28 (22,897) (28,390) (26,696) (26,696) (26,147) 549 REFUSE FUND 36 (4,372,265) (4,565,207) (5,099,795) (4,532,074) (5,466,752) (366,957) Total Funding (4,594,122) (4,818,420) (5,384,601) (4,792,068) (5,781,189) (396,588) 321