The URL can be used to link to this page

Home My WebLink About13. Light and WaterLIGHT & WATER Adopted FY2021 Operating Budget Public Benefit Programs Consumer Services Water Utility Electric Utility California Climate Change Balancing Account Solid Waste 265 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 2020-21 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 2019-20 PROGRAM HIGHLIGHTS: ·Achieved estimated gross annual energy savings of 6,038,514 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. 266 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 267 BUDGET UNIT: L&W PUBLIC BENEFIT PROGRAMS ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE PERSONNEL 2440739085 ADMINISTRATION OF PBC 6003 Salaries/Regular 123,115 154,635 134,040 138,509 119,455 (14,585) 6015 Salaries/Vacation 9,149 - - 1,263 - - 6024 Salaries/Sick Leave 2,196 - - 1,888 - - 6027 Salaries/Bereavement 876 - - - - - 6033 Overtime Pay/Premium 1 10 - - - - 6045 Salaries/Education Incentive 1,078 1,017 1,015 972 1,015 - 6048 Salaries/Language 277 1,020 780 1,653 720 (60) 6069 Allowances/Vehicle 109 159 360 175 180 (180) 6075 Vacation/Pay-Off 5,890 6,993 5,500 9,460 7,500 2,000 6078 Sick Leave/Pay-Off - 52 - - - - 6101 PERS/Employee Contribution 9,658 11,447 9,015 9,879 8,425 (590) 6104 PERS Lump Sum - 15,473 17,680 17,602 19,089 1,409 6105 PERS/Employer Contribution 15,944 4,069 3,575 4,334 4,025 450 6109 PARS/Employer Contribution 11,710 15,497 12,340 15,058 12,585 245 6125 FICA/Employer Contrib/Med 2,283 2,816 2,255 2,453 2,020 (235) 6140 Life Insurance Allocation 319 411 395 393 355 (40) 6155 Workers' Comp Allocation 5,486 6,678 5,445 5,801 4,855 (590) 6160 LTD Insurance Allocation 946 1,251 1,045 1,096 930 (115) 6165 Unemployment Allocation 123 153 155 119 140 (15) 6175 Benefits/Flex Plan 25,667 31,334 19,320 22,080 19,800 480 6180 Deferred Comp/Employer Paid 1,590 2,252 2,105 2,469 2,000 (105) SUBTOTAL 216,418 255,267 215,025 235,204 203,094 (11,931) PERSONNEL SUBTOTAL 216,418 255,267 215,025 235,204 203,094 (11,931) OPERATIONS 2440739081 RESIDENTIAL LOW INCOME 6625 Program Expense 52,044 73,418 80,000 79,685 80,000 - SUBTOTAL 52,044 73,418 80,000 79,685 80,000 - 2440739082 ENERGY EFFICIENCY PROGRAM 6625 Program Expense 530,725 584,933 955,000 787,503 955,000 - SUBTOTAL 530,725 584,933 955,000 787,503 955,000 - 2440739083 RESEARCH & DEVELOPMENT 6625 Program Expense 212 - 10,000 5,000 10,000 - SUBTOTAL 212 - 10,000 5,000 10,000 - 2440739084 RENEWABLES 6625 Program Expense - 6,001 60,000 30,000 60,000 - SUBTOTAL - 6,001 60,000 30,000 60,000 - 2440739085 ADMINISTRATION OF PBC 6625 Program Expense 38,321 37,702 60,000 52,613 60,000 - 6825 Maint & Repair/Vehicle - - 500 250 500 - 6850 Lease Payments 1,182 860 4,100 2,050 4,100 - SUBTOTAL 39,503 38,562 64,600 54,913 64,600 - OPERATIONS SUBTOTAL 622,483 702,914 1,169,600 957,101 1,169,600 - PUBLIC BENEFIT PROG FUND TOTAL 838,901 958,181 1,384,625 1,192,305 1,372,694 (11,931) 268 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, which includes Billing and Collections, Customer Call Center and Field Services. Customer Service is responsible for electric and water utility billing, collections, answering customer calls, assisting walk-in customers, AMI meter maintenance and communications troubleshooting, connection and reconnection of services, month-end closing and reporting of utility financial sales 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 2020-21 STRATEGIC GOALS: ·Continue offering customers the best options to process payments and utility service requests online and over the phone. ·Issue an RFP for a Customer Information Billing System. ·Deploy a paperless field services work order management system. ·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. FY 2019-20 PROGRAM HIGHLIGHTS: ·Completed customer service lobby remodel, improving employee safety and customer 269 service. ·Installed a self-service kiosk in the customer service lobby to provide additional efficiencies in assisting customers. ·Continued implementation of the Advanced Metering Infrastructure (AMI) project, hosting vendor and staff meetings, overseeing network communication, software integration and meter installations. ·Managed Phase 1: Pilot Phase deployment of the AMI project. ·Completed functional acceptance testing of the wireless network to read both water and electric meters remotely for billing. ·Commenced full deployment of the AMI project. 270 BUDGET UNIT: ALL FUNDS (31) - CONSUMER SERVICES DIVISION REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 19-20 19-20 20-21 VARIANCE EXPLANATION OPERATIONS 6415 Computer Software Support 220,000 203,051 250,000 30,000 Increased Software Annual Maintenance Costs Due to AMI System 6915 Utilities/Telephone 73,400 60,605 81,400 8,000 Increased number of VOIP phone system users CAPITAL OUTLAY 7120 Construction & Improvements 536,170 536,170 0 (536,170) Decrease due to Consumer Services Lobby Remodel completed. $110K CIP to be added upon approval for energy efficiency building improvements 7135 Vehicles 110,766 110,766 0 (110,766) Decrease due to no vehicle purchases in FY 2021 7140 Equipment & Machinery 275,000 275,000 0 (275,000) $396K CIP to be added upon approval for Advanced Metering Infrastructure equipment 7142 Computer Equipment 2,603 2,603 30,319 27,716 Increased due to PC replacement to provide reliable technology 271 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, 272 BUDGET UNIT: ALL FUND 31 DIVISIONS - CONSUMER SERVICES (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE PERSONNEL 6003 Salaries/Regular 1,720,253 1,781,811 2,404,310 1,923,563 2,483,590 79,280 6006 Salaries/Temp & Part-Time 107,765 77,692 187,030 77,727 181,085 (5,945) 6012 Salaries/Comp-Time 10,854 15,447 - 7,390 - - 6015 Salaries/Vacation 146,008 131,877 - 116,172 - - 6024 Salaries/Sick Leave 60,229 57,130 - 108,217 - - 6027 Salaries/Bereavement 3,301 8,844 - 3,202 - - 6033 Overtime Pay/Premium 28,230 49,988 41,300 51,132 63,300 22,000 6039 Salaries/Education Incentive - 3,236 - 5,777 - - 6045 Standby Pay/Premium 6,398 4,526 4,450 4,453 2,950 (1,500) 6047 Salaries/Bonuses - - - 28,553 - - 6048 Salaries/Language Pay 22,707 19,385 21,460 16,686 15,450 (6,010) 6060 Special Event Pay 554 1 - - - - 6063 Salaries/Jury Duty - 3,414 - 2,790 - - 6068 Allowances/Management 324 - - - - - 6069 Allowances/Vehicle 23,664 25,666 26,220 26,135 26,220 - 6070 Allowances/Telephone 350 900 900 855 900 - 6072 Salaries/Injury 18,992 39,809 - 212 - - 6075 Vacation Pay-Off 68,351 49,983 25,300 38,721 33,500 8,200 6078 Sick Leave Pay-Off 10,247 11,027 9,500 14,611 16,500 7,000 6091 Leave Liability Adjustments 25,708 (7,463) - - - - 6101 PERS/Employee Contribution 117,786 115,782 174,487 112,842 180,460 5,973 6104 PERS Lump Sum - 316,148 365,245 364,775 405,843 40,598 6105 PERS/Employer Contribution 496,263 339,617 69,561 111,613 84,993 15,432 6107 Apple Pay Plan 671 564 4,520 241 5,780 1,260 6109 PARS/Employer 233,466 102,593 134,830 97,628 133,140 (1,690) 6125 FICA/Employer Contrib/Med 34,512 34,801 46,120 37,592 46,390 270 6133 Retiree Health Premium Reimb 55,710 71,358 - 13,812 5,330 5,330 6140 Life Insurance Allocation 4,537 4,902 7,135 5,735 6,665 (470) 6155 Workers' Comp Allocation 83,855 87,332 105,960 93,610 106,085 125 6160 LTD Insurance Allocation 13,272 14,952 18,905 16,423 19,300 395 6165 Unemployment Allocation 2,016 2,115 3,190 2,307 3,200 10 6175 Benefits/Flex Plan 418,482 449,224 529,230 447,799 555,870 26,640 6180 Deferred Comp/Employer Paid 10,067 9,552 11,250 10,348 12,810 1,560 PERSONNEL SUBTOTAL 3,724,571 3,822,214 4,190,903 3,740,919 4,389,361 198,458 OPERATIONS 6201 Uniforms & Laundry 25,662 18,627 18,500 16,591 18,500 - 6215 Tuition Reimbursement 2,373 5,038 5,000 2,500 5,000 - 6220 Training Schools 1,994 3,169 10,200 6,987 10,200 - 6230 Dues & Subscriptions 234 339 300 150 300 - 6235 Meetings & Conferences 13,030 16,553 29,250 21,905 29,250 - 6240 Mileage Reimbursement - - 100 50 100 - 6301 Legal Fees 9,512 10,227 25,110 16,613 25,110 - 6325 Appraisal Fees - 830 - - - - 6335 Bond Processing Fees - 130 - - - 6399 Professional Services/Other 9,765 15,003 57,800 29,318 57,800 - 6415 Computer Software Support 108,912 110,242 220,000 203,051 250,000 30,000 6423 Administrative Allocation - - - - - - 6430 Custodial Services 11,933 14,556 23,500 19,028 23,500 - 6480 Insurance Claims 116 463 500 250 500 - 6493 Outside Services & Repairs 236,063 279,008 356,370 226,657 356,370 - 6499 Contract Services & Fees 56,659 44,493 45,000 44,747 45,000 - 6518 Postage 104,113 133,572 200,000 160,521 200,000 - 6521 Messenger Service 191 367 465 450 465 - 6527 Supplies/Computer/Small Equipment - 2,194 5,000 5,567 5,000 - 6530 Office Supplies 13,011 12,905 14,300 16,682 14,300 - 6539 Printing, Binding & Duplicating 4,477 3,879 6,750 5,909 6,750 - 6551 Fuel and Oil 16,929 18,223 16,250 14,646 16,250 - 273 BUDGET UNIT: ALL FUND 31 DIVISIONS - CONSUMER SERVICES (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 6554 Supplies/Custodial & Cleaning 3,524 2,094 4,000 3,331 4,000 - 6563 Supplies/Special 5,303 6,953 9,300 7,338 9,300 - 6564 Supplies/Medical-Dental 696 1,055 200 183 200 - 6566 Small Tools 383 183 750 481 750 - 6569 Small Equipment 964 3,945 8,000 4,000 8,000 - 6570 Computer Peripherals/Misc 1,364 1,916 1,000 500 1,000 - 6572 Office Furniture & Equipment - 888 2,000 1,260 2,000 - 6601 Advertising Expense 451 2,060 800 400 800 - 6615 Safety & Security Services Exp 3,569 2,709 6,000 4,355 6,000 - 6620 Recordation Expense - 202 - - - - 6670 IT Allocation 660,645 715,705 769,680 757,622 920,548 150,868 6760 Insurance Allocation 1,102,590 586,150 664,269 664,269 676,707 12,438 6805 Maintenance/Land Improvements 10,236 8,959 15,000 12,420 15,000 - 6815 Maint & Repairs/Bldgs 11,520 22,788 37,080 22,272 37,080 - 6825 Maint & Repair / Vehicle 9,333 5,755 8,000 6,563 8,000 - 6835 Maint & Repair/Equipment 41,045 27,600 58,250 40,882 58,250 - 6840 Rent/Office Furniture & Equip 3,984 5,287 8,025 6,585 8,025 - 6850 Lease Payments 579 - - - - - 6904 Utilities/Other 5,232 5,389 7,000 5,974 7,000 - 6915 Utilities/Telephone 70,235 68,520 73,400 60,605 81,400 8,000 7030 Depreciation Expense 33,744 32,933 - - - - 7050 Donations/Contribution 1,000 1,600 11,855 5,928 11,855 - OPERATIONS SUBTOTAL 2,581,367 2,192,508 2,719,004 2,396,588 2,920,310 201,306 CAPITAL OUTLAYS 7120 Construction & Improvements - - 536,170 536,170 - (536,170) 7135 Vehicles - - 110,766 110,766 - (110,766) 7140 Equipment & Machinery 30,389 30,753 275,000 275,000 - (275,000) 7150 Office Furniture & Equipment 19,910 - - - - - 7142 Computer Equipment (601) 36,727 2,603 2,603 30,319 27,716 CAPITAL OUTLAYS SUBTOTAL 49,697 67,480 924,539 924,539 30,319 (894,220) TRANSFERS OUT 5950 Transfers Out 523,176 434,526 482,237 482,237 544,759 62,522 TRANSFERS OUT SUBTOTAL 523,176 434,526 482,237 482,237 544,759 62,522 CONSUMER SERVICE FUND TOTAL:6,878,811 6,516,728 8,316,683 7,544,283 7,884,749 (431,934) 274 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE PERSONNEL 3100000000 CONSUMER SERVICES 6105 PERS/Employer Contribution 30 (39) - - - - Subtotal 30 (39) - - - - 3140701928 Utility Board 6069 Allowances/Vehicle 21,000 21,000 21,000 21,000 21,000 - Subtotal 21,000 21,000 21,000 21,000 21,000 - 3140702920 Utility Administration 6003 Salaries/Regular 427,386 481,739 653,770 510,672 650,070 (3,700) 6012 Salaries/Comp-Time - 7,028 - - - - 6015 Salaries/Vacation 6,719 11,800 - 8,691 - - 6024 Salaries/Sick Leave 12,227 9,800 - 14,126 - - 6027 Salaries/Bereavement - 2,414 - -- - 6033 Overtime Pay/Premium - 3,280 2,300 3,282 2,300 - 6045 Salaries/Education Incentive 1,469 307 - - - - 6047 Sal/Bonus - - - 28,553 - - 6048 Salaries/Language Pay 5,192 2,368 1,140 793 - (1,140) 6063 Salaries/Jury Duty - 3,246 - - - - 6069 Allowances/Vehicle 2,664 4,666 5,220 5,135 5,220 - 6070 Allowances/Telephone 350 900 900 855 900 - 6075 Vacation Pay-Off 60,713 33,480 20,000 25,321 20,000 - 6078 Sick Leave Pay-Off 3,306 2,092 2,000 1,257 2,000 - 6101 PERS/Employee Contribution 21,185 23,268 43,665 22,706 45,395 1,730 6104 PERS Lump Sum - 85,326 91,090 91,860 102,925 11,835 6105 PERS/Employer Contribution 76,013 23,766 17,330 29,253 21,735 4,405 6109 PARS/Employer Contribution 25,521 5,095 - 110 - - 6125 FICA/Employer Contrib/Med 7,322 8,436 11,100 8,848 11,265 165 6140 Life Insurance Allocation 892 1,189 1,910 1,346 1,905 (5) 6155 Workers' Comp Allocation 15,946 20,624 26,420 22,467 26,225 (195) 6160 LTD Insurance Allocation 2,752 3,927 5,090 4,356 5,060 (30) 6165 Unemployment Allocation 377 505 765 547 785 20 6175 Benefits/Flex Plan 47,538 64,569 104,160 68,350 129,600 25,440 6180 Deferred Comp/Employer Paid 8,642 9,552 9,450 10,348 11,010 1,560 Subtotal 726,214 809,374 996,310 858,874 1,036,395 40,085 3140702935 L&W Building Maintenance 6033 Overtime Pay/Premium - 248 - 569 - - 6125 FICA/Employer Contrib/Med - 4 - 8 - - 6155 Workers' Comp Allocation - 7 - 11 - - 6165 Unemployment Allocation - 0 - 1 - - Subtotal - 258 - 588 - - 3140711902 Field Services 6003 Salaries/Regular 531,440 548,610 660,525 569,481 502,755 (157,770) 6006 Salaries/Temp & Part-Time 30,386 31,019 110,405 3,517 100,955 (9,450) 6012 Salaries/Comp-Time 853 1,329 - 379 - - 6015 Salaries/Vacation 44,135 38,210 - 41,718 - - 6024 Salaries/Sick Leave 7,919 13,113 - 10,868 - - 6027 Salaries Bereavement 286 1,821 - 2,057 - - 6033 Overtime Pay/Premium 17,918 35,570 28,000 38,442 50,000 22,000 6039 Standby Pay/Premium - 3,236 - 5,777 - - 6048 Salaries/Language Pay 4,061 3,600 4,595 3,600 2,400 (2,195) 6068 Allowances/Management 98 - - - - 6072 Salaries / Injury 15,009 38,589 - 212 - - 6075 Vacation Pay-Off 3,946 3,296 3,800 10,781 11,000 7,200 6078 Sick Leave Pay-Off 6,941 6,822 7,000 13,354 14,000 7,000 6101 PERS/Employee Contribution 29,944 28,864 49,547 25,819 41,890 (7,657) 6104 PERS Lump Sum - 87,113 109,400 108,908 119,905 10,505 6105 PERS/Employer Contribution 267,312 284,414 19,816 37,652 17,578 (2,238) 6107 APPLE/EMPLYR CON - - 2,640 - 2,775 135 6109 PARS/Employer Contribution 151,097 29,451 49,145 27,147 37,405 (11,740) 6125 FICA/Employer Contrib/Med 10,381 10,796 13,605 11,173 10,365 (3,240) 275 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 6133 Retiree Health Premium Reimb - 59,966 - 1,714 1,800 1,800 6140 Life Insurance Allocation 1,392 1,465 1,935 1,569 1,470 (465) 6155 Workers' Comp Allocation 25,939 28,250 31,015 26,874 24,240 (6,775) 6160 LTD Insurance Allocation 4,050 4,389 5,135 4,301 3,905 (1,230) 6165 Unemployment Allocation 646 679 935 709 705 (230) 6175 Benefits/Flex Plan 148,641 162,903 162,630 150,448 108,420 (54,210) Subtotal 1,302,394 1,423,506 1,260,128 1,096,499 1,051,568 (208,560) 3140711903 Consumer Services 6003 Salaries/Regular 708,145 688,527 959,170 761,252 1,202,630 243,460 6006 Salaries/Temp & Part-Time 77,379 46,673 76,625 74,209 80,130 3,505 6012 Salaries/Comp-Time 10,001 7,090 - 7,010 - - 6015 Salaries/Vacation 67,175 78,325 - 58,970 - - 6024 Salaries/Sick Leave 37,699 32,687 - 48,064 - - 6027 Salaries Bereavement 2,734 4,609 - 1,145 - - 6033 Overtime Pay/Premium 10,312 10,890 11,000 8,840 11,000 - 6045 Salaries/Education Incentive 3,762 3,381 3,000 3,000 1,500 (1,500) 6047 Salaries/Bonuses - - - - - - 6048 Salaries/Language Pay 13,454 13,417 15,725 12,293 13,050 (2,675) 6060 Special Event Pay 554 1 - - - - 6063 Salaries/Jury Duty - 168 - 2,790 - - 6068 Allowances/Management 226 - - - - - 6072 Salaries/Injury 3,983 1,220 - - - - 6075 Vacation Pay-Off 1,226 13,208 1,500 2,619 2,500 1,000 6078 Sick Leave Pay-Off - 2,114 500 - 500 - 6091 Leave Liability Adjustment 25,708 (7,463) - - - - 6101 PERS/Employee Contribution 58,297 57,101 72,485 55,485 84,170 11,685 6104 PERS Lump Sum - 127,978 146,430 145,766 162,621 16,191 6105 PERS/Employer Contribution 136,241 26,277 28,935 41,176 41,385 12,450 6107 APPLE/EMPLYR CON 671 564 1,880 241 3,005 1,125 6109 PARS/Employer Contribution 44,968 60,129 70,640 55,903 81,000 10,360 6125 FICA/Employer Contrib/Med 14,918 14,513 19,255 15,723 22,645 3,390 6133 Retiree Health Premium Reimb 55,710 11,392 - 12,097 3,530 3,530 6140 Life Insurance Allocation 1,974 2,069 2,905 2,473 2,915 10 6155 Workers' Comp Allocation 37,204 35,699 43,235 39,226 50,435 7,200 6160 LTD Insurance Allocation 5,686 6,106 7,660 6,784 9,340 1,680 6165 Unemployment Allocation 903 866 1,340 938 1,565 225 6175 Benefits/Flex Plan 209,496 212,424 245,640 213,153 299,850 54,210 Subtotal 1,528,426 1,449,966 1,707,925 1,569,159 2,073,771 365,846 3140711920 Employee Related 6003 Salaries/Regular 53,282 62,935 130,845 82,158 128,135 (2,710) 6015 Salaries/Vacation 27,978 3,542 - 6,794 - - 6024 Salaries/Sick Leave 2,384 1,530 - 35,159 - - 6027 Sal/Bereavemnt 280 - - - - - 6045 Salaries/Education 1,167 838 1,450 1,452 1,450 - 6075 Vacation Pay-Off 2,466 - - - - - 6101 PERS/Employee Contribution 8,360 6,549 8,790 8,831 9,005 215 6104 PERS Lump Sum - 15,732 18,325 18,241 20,392 2,067 6105 PERS/Employer Contribution 16,667 5,200 3,480 3,532 4,295 815 6109 PARS/Employer 11,879 7,917 15,045 14,469 14,735 (310) 6125 FICA/Employer Contrib/Med 1,892 1,053 2,160 1,841 2,115 (45) 6140 Life Insurance Allocation 279 178 385 346 375 (10) 6155 Workers' Comp Allocation 4,766 2,754 5,290 5,032 5,185 (105) 6160 LTD Insurance Allocation 784 530 1,020 983 995 (25) 6165 Unemployment Allocation 90 64 150 112 145 (5) 6175 Benefits/Flex Plan 12,807 9,328 16,800 15,848 18,000 1,200 6180 Deferred Comp/Employer Paid 1,425 - 1,800 - 1,800 - Subtotal 146,506 118,149 205,540 194,798 206,627 1,087 PERSONNEL SUBTOTAL 3,724,571 3,822,214 4,190,903 3,740,919 4,389,361 198,458 276 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE OPERATIONS 3100000000 Consumer Services 6399 Professional Services - 15 - - - - Subtotal - 15 - - - - 3140701928 Utility Board 6235 Meetings & Conferences 2,295 2,373 2,500 1,865 2,500 - 6301 Legal Fees 8,075 8,618 18,000 13,058 18,000 - 6399 Professional Services - - 2,000 1,000 2,000 - 6521 Messenger Service 31 - 100 50 100 - 6539 Printing, Binding & Duplicating - - 250 125 250 - 6670 IT Allocation 9,741 7,888 16,500 16,500 16,500 - Subtotal 20,143 18,879 39,350 32,598 39,350 - 3140702920 Utility Administration 6220 Training Schools - - 10,200 6,987 10,200 - 6215 Tuition Reimbursement - 2,567 5,000 2,500 5,000 - 6230 Dues & Subscriptions - -300 150 300 - 6235 Meetings & Conferences - 1,086 20,550 13,116 20,550 - 6240 Mileage Reimbursement - -100 50 100 - 6301 Legal Fees - -7,110 3,555 7,110 - 6399 Professional Services/Other - 278 15,800 7,900 15,800 - 6521 Messenger Service - -250 343 250 - 6530 Office Supplies - -4,300 4,151 4,300 - 6539 Printing, Binding & Duplicating - -4,000 2,594 4,000 - 6570 Computer Peripherals/Misc - -1,000 500 1,000 - 6572 Office Furniture & Equipment - -1,000 760 1,000 - 6601 Advertising Expense - -800 400 800 - 6915 Utilities/Telephone - 140 2,400 2,326 2,400 - 7050 Donations/Contribution - - 11,855 5,928 11,855 - Subtotal - 4,071 84,665 51,259 84,665 - 3140702921 Consumer Services - Administrative 6201 Unifroms & Laundry - 130 - - - - 6215 Tuition Reimbursement 2,373 2,471 - - - - 6220 Training Schools 1,815 2,595 - - - - 6230 Dues & Subscriptions 234 339 - - - - 6235 Meetings & Conferences 6,907 6,849 - - - - 6301 Legal Fees 1,255 1,299 - - - - 6325 Appraisal Fees 694 - - - - 6399 Professional Services/Other 3,030 11,884 - - - - 6493 Outside Services & Repairs 284 558 - - - - 6499 Contract Services & Fees 56,659 44,493 - - - - 6521 Messenger Service 57 202 - - - - 6530 Office Supplies 3,557 3,651 - - - - 6539 Printing, Binding & Duplicating 3,075 2,217 - - - - 6554 Supplies/Custodial & Cleaning - 219 - - - - 6563 Supplies/Special 99 194 - - - - 6564 Supplies/Medical-Dental 47 309 - - - - 6570 Computer Peripherals/Misc 1,364 1,916 - - - - 6572 Office Furniture & Equipment - 349 - - - - 6601 Advertising Expense - 2,060 - - - - 6620 Recordation Expense 202 - - - 6915 Utilities/Telephone 2,378 2,856 - - - - 7050 Donations/Contribution 1,000 1,600 - - - - Subtotal 84,134 87,087 - - - - 3140702927 Utilities - Administration 6760 Insurance Allocation 1,102,590 586,150 664,269 664,269 676,707 12,438 Subtotal 1,102,590 586,150 664,269 664,269 676,707 12,438 3140702935 L&W Building Maintenance 6335 Bond Processing Fees - 130 - - - - 6430 Custodial Services 11,933 14,556 23,500 19,028 23,500 - 277 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 6480 Insurance Claims Administration 116 463 500 250 500 - 6493 Outside Services & Repairs 3,394 2,120 4,870 4,624 4,870 - 6499 Contract Services - - 45,000 44,747 45,000 - 6554 Supplies/Custodial & Cleaning 3,524 1,874 4,000 3,331 4,000 - 6563 Supplies/Special 1,260 432 2,800 3,468 2,800 - 6615 Safety & Security Services Exp 3,569 2,709 6,000 4,355 6,000 - 6564 Supplies/Medical - - 200 183 200 - 6805 Maintenance/Land Improvements 10,236 8,959 15,000 12,420 15,000 - 6815 Maint & Repairs/Bldgs 11,520 22,788 37,080 22,272 37,080 - 6835 Maint & Repair/Equipment 32,777 13,013 40,750 26,043 40,750 - 6840 Rent/Office Furniture & Equip 3,984 5,287 8,025 6,585 8,025 - 6904 Utilities/Other 5,232 5,389 7,000 5,974 7,000 - Subtotal 87,545 77,721 194,725 153,280 194,725 - 3140711000 Customer Services 7030 Depreciation Expense 33,744 32,933 - - - - Subtotal 33,744 32,933 - - - - 3140711902 Field Services 6201 Uniforms & Laundry 16,762 9,003 8,000 7,111 8,000 - 6235 Meetings & Conferences - 2,049 2,000 1,000 2,000 - 6399 Professional Services - 420 20,000 10,000 20,000 - 6493 Outside Services & Repairs 1,470 984 1,500 1,450 1,500 - 6539 Printing, Binding & Duplicating - 167 1,000 1,223 1,000 - 6551 Fuel and Oil 16,929 18,223 16,250 14,646 16,250 - 6563 Supplies/Special 3,850 6,328 6,000 3,620 6,000 - 6566 Small Tools 383 183 750 481 750 - 6569 Small Equipment - 2,399 8,000 4,000 8,000 - 6825 Maint & Repair / Vehicle 9,333 5,755 8,000 6,563 8,000 - 6835 Maint & Repair/Equipment 8,070 14,143 16,500 14,110 16,500 - 6915 Utilities/Telephones 7,712 6,297 9,000 5,200 9,000 - Subtotal 64,509 65,950 97,000 69,404 97,000 - 3140711903 Consumer Services 6201 Uniforms & Laundry 8,899 9,495 10,500 9,480 10,500 - 6235 Meetings & Conferences 1,700 3,595 4,200 5,924 4,200 - 6301 Legal Fees 182 - - - - - 6325 Appraisal Fees - 136 - - - 6399 Professional Services 6,735 2,406 20,000 10,418 20,000 - 6415 Computer Software Services 108,912 110,242 220,000 203,051 250,000 30,000 6493 Outside Services & Repairs 230,915 275,346 350,000 220,583 350,000 - 6518 Postage 104,113 133,572 200,000 160,521 200,000 - 6521 Messenger Service 102 165 115 58 115 - 6527 Supplies/Computer/Small Equipment - 2,194 5,000 5,567 5,000 - 6530 Office Supplies 9,453 9,255 10,000 12,531 10,000 - 6539 Printing, Binding & Duplicating 1,402 1,496 1,500 1,968 1,500 - 6563 Supplies/Special 92 - 500 250 500 - 6569 Small Equipment 964 1,546 - - - - 6572 Office Furniture & Equipment - 539 1,000 500 1,000 - 6601 Advertising Expense 451 - - - - - 6670 IT Allocation 650,904 707,817 753,180 741,122 904,048 150,868 6835 Maint & Repair/Equipment 198 444 1,000 728 1,000 - 6915 Utilities/Telephone 60,145 59,226 62,000 53,079 70,000 8,000 Subtotal 1,185,169 1,317,473 1,638,995 1,425,779 1,827,863 188,868 3140711920 Employee Related 6220 Training Schools 179 574 - - - - 6235 Meetings & Conferences 2,128 602 - - - - 6301 Legal Fees - 309 - - - - 6564 Supplies/Medical-Dental 648 746 - - - - 6850 Lease Payments 579 - - - - - Subtotal 3,535 2,231 - - - - OPERATIONS SUBTOTAL 2,581,367 2,192,508 2,719,004 2,396,588 2,920,310 201,306 278 BUDGET UNIT: CONSUMER SERVICES (DETAIL) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE CAPITAL OUTLAY 3100000000 Consumer Services 7120 Construction & Improvements - (6,142) - - - - 7140 Equipment & Machinery - (36,547) - - - Subtotal - (6,142) - - - - 3140702935 General Plant - Maintenance 7135 Vehicles - - 110,766 110,766 - (110,766) 7140 Equipment & Machinery - 41,091 275,000 275,000 - (275,000) 7142 Computer Equipment - 36,727 2,603 2,603 - (2,603) Subtotal - 77,818 388,369 388,369 - (388,369) 3140711902 Field Services 7140 Equipment & Machinery 15,584 - - - - - Subtotal 15,584 - - - - - 3140711903 Consumer Services 7140 Equipment & Machinery 14,805 26,209 - - - - 7142 Computer Equipment (601) - - - 30,319 30,319 7150 Office Furniture & Equipment 19,910 - - - -- Subtotal 34,113 26,209 - - 30,319 30,319 3180711903 Customer Records & Collections 7120 Construction & Improvements - 6,142 536,170 536,170 - (536,170) Subtotal - 6,142 536,170 536,170 - (536,170) CAPITAL OUTLAYS SUBTOTAL 49,697 67,480 924,539 924,539 30,319 (894,220) TRANSFERS OUT 3140711903 Consumer Services 5950 Transfers Out 10,632 15,598 17,135 17,135 17,115 (20) Subtotal 10,632 15,598 17,135 17,135 17,115 (20) 3140711920 Employee Related Expenses 5950 Transfers Out 512,544 418,928 465,102 465,102 527,644 62,542 Subtotal 512,544 418,928 465,102 465,102 527,644 62,542 - - TRANSFERS OUT SUBTOTAL 523,176 434,526 482,237 482,237 544,759 62,522 CONSUMER SERVICE FUND TOTAL:6,878,811 6,516,728 8,316,683 7,544,283 7,884,749 (431,934) 279 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 2020-21 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. 280 FY 2019-20 PROGRAM HIGHLIGHTS: ·Treated over 5 billion gallons of water for residential, business, and commercial use. ·Collected over 2,400 water quality samples throughout the distribution system to assure compliance. ·Performed timely repairs of numerous main, service, and fire hydrant leaks. ·Expanded an interactive water system map in GIS that includes leak repair history. ·Developed additional digital forms for water quality record keeping and report generation. ·Performed plan checks and installed fire and domestic services for new residential and commercial developments. ·Implemented Phase 2 of the Advanced Metering Infrastructure CIP. ·Completed design and started construction on W-277 Cypress Transmission Main CIP. ·Completed design and started construction on Triangle Flow Control Structure CIP. ·Completed Tank Mixer for Mountain Cove Reservoir CIP. ·Completed preventative maintenance on approximately 600 fire hydrants. ·Completed Foothill & Citrus Water Main Replacement Project. ·Completed technical memorandum for North Reservoir Rehabilitation. ·Completed rehabilitation of Well 1. 281 BUDGET UNIT: ALL FUNDS (32) - WATER DIVISION REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 19-20 19-20 20-21 VARIANCE EXPLANATION OPERATIONS 6230 Dues & Subscriptions 32,000 44,093 37,000 5,000 Increased subscriptions 6253 Licenses/Certifications 3,500 2,630 4,000 500 Cost increase 6424 Consumer Services Allocation 4,400,864 4,015,630 4,179,864 (221,000) Decrease from 0.60% to 0.55% of allocation responsibility 6493 Outside Services & Repairs 806,726 573,029 727,058 (79,668) Decrease in expenses related to outside services & repair 6563 Supplies/Special 669,700 595,425 740,500 70,800 Increased use of water work materials and supplies 6593 Water Rights Adjudicated Assessments 4,440,545 4,440,545 4,980,000 539,455 Increase in Resource Development Assessment (RDA) from Watermaster 6825 Maintenance Repair Vehicle 75,000 102,060 105,000 30,000 Increased vehicle and equipment maintenance & repair 6905 Utilities/Electricity 22,000 22,982 25,000 3,000 Increase in Southern California Edision electrical expenses 7010 Franchise Fee (2%) 457,298 457,298 489,309 32,011 2% of 32407211000 - 5240,5242,5243,5244,5245 7013 Water Rights Lease Expense 1,875,000 1,875,000 1,929,160 54,160 2% increase due to CPI 7099 Miscellaneous 6,466 200,748 0 (6,466) Obsolete Account CAPITAL OUTLAY 7125 Bldgs/Min Improvements/Remod 200,000 100,551 0 (200,000) Decrease due to less building improvements. $150K CIP to be added upon approval for 7130 Structures/Other 1,574,797 991,565 0 (1,574,797) Decrease due to completed projects. $2.1M CIP to be added upon approval for reservoir 7135 Vehicles 227,760 227,760 148,838 (78,923) Decrease due to less vehicle purchases for FY2020-21. 7140 Equipment & Machinery 7,799,720 6,096,925 57,330 (7,742,390) Decrease due to less AMI project equipment purchases in FY2021. $710K CIP to be added 7143 Computer Softwares 74,852 207,194 0 (74,852) No computer software purchase in FY2021 7145 Lines, Mains&Swr 4,973,414 2,558,042 0 (4,973,414) Decrease due to ongoing projects. $1.6M CIP to be added upon approval for reservoir 282 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 283 BUDGET UNIT: ALL FUND 32 DIVISIONS - WATER (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE PERSONNEL 6003 Salaries/Regular 1,703,860 1,885,753 2,288,305 1,867,861 2,432,930 144,625 6012 Salaries/Comp-Time 77,286 98,533 - 91,225 - - 6015 Salaries/Vacation 63,474 71,787 - 74,678 - - 6024 Salaries/Sick Leave 93,544 90,827 - 112,631 - - 6027 Salaries/Bereavement 1,512 6,272 - 2,559 - - 6030 Overtime Pay/Regular 18,673 21,445 9,000 16,294 20,000 11,000 6033 Overtime Pay/Premium 304,223 165,809 245,500 222,038 234,500 (11,000) 6039 Standby Pay/Premium 68,920 63,282 75,000 66,174 80,000 5,000 6045 Salaries/Education Incentive 15,281 17,431 17,490 16,004 18,390 900 6048 Salaries/Language Pay 13,171 13,200 13,200 15,423 18,000 4,800 6063 Salaries/Jury Duty 5,685 483 - 1,165 - - 6072 Salaries/Injury 5,900 43,125 - 18,836 - - 6075 Vacation Pay-Off 59,584 91,944 52,000 87,253 58,300 6,300 6078 Sick Leave Pay-Off 2,062 5,876 2,000 10,455 5,000 3,000 6087 Const Contra/WO Labor (10,831) (7,737) - - - - 6091 Leave Liability Adjustments 43,463 33,445 - - - - 6095 Salary Savings - (194,004) - - - - 6101 PERS/Employee Contribution 117,266 127,178 161,030 117,123 170,245 9,215 6104 PERS Lump Sum - 279,291 335,830 334,617 370,058 34,228 6105 PERS/Employer Contribution 526,952 379,696 64,060 103,445 81,510 17,450 6109 PARS/Employer Contribution 185,989 108,843 123,120 97,206 131,845 8,725 6125 FICA/Employer Contrib/Med 38,276 40,290 40,680 40,516 42,610 1,930 6133 Retiree Health Premium Reimb 60,154 83,011 - 26,036 6,300 6,300 6140 Life Insurance Allocation 4,592 5,335 6,730 5,909 7,060 330 6155 Workers' Comp Allocation 84,197 94,580 92,755 94,876 97,490 4,735 6160 LTD Insurance Allocation 13,575 16,207 17,800 16,354 18,675 875 6165 Unemployment Allocation 2,190 2,432 2,800 2,413 2,935 135 6175 Benefits/Flex Plan 404,714 450,821 486,580 413,981 511,010 24,430 6180 Deferred Comp/Employer Paid 5,310 5,220 8,460 6,242 7,740 (720) PERSONNEL SUBTOTAL 3,909,022 4,000,375 4,042,340 3,861,316 4,314,598 272,258 OPERATIONS 6201 Uniforms & Laundry 18,751 15,111 25,000 18,961 25,000 - 6215 Tuition Reimbursement - 3,836 - - - - 6220 Training Schools 11,185 9,364 10,000 7,911 10,000 - 6230 Dues & Subscriptions 27,851 29,641 32,000 44,093 37,000 5,000 6231 Outside Assessments 362,768 327,243 430,000 420,040 430,000 - 6235 Meetings & Conferences 3,200 3,783 16,600 10,420 16,600 - 6253 Licenses/Certifications 846 2,829 3,500 2,630 4,000 500 6301 Legal Fees 350,525 41,076 75,000 73,789 75,000 - 6320 Fiscal Agent Fees - - 3,000 1,500 3,000 - 6340 Special Studies 19,570 18,140 16,500 10,750 16,500 - 6345 Program Consultants 7,882 4,800 - - - - 6399 Professional Services 5,574 18,110 30,161 16,169 30,161 - 6423 Administrative Allocation 787,061 916,732 1,306,135 1,153,296 1,429,235 123,100 6424 Consumer Services Allocation 3,731,921 3,541,732 4,400,864 4,015,630 4,189,137 (211,727) 6430 Custodial Services 6,556 6,924 12,400 9,662 12,400 - 6493 Outside Services & Repairs 504,360 981,159 806,726 570,350 727,058 (79,668) 6521 Messenger Service 699 404 1,500 942 1,500 - 6527 Supplies/Computer 6,625 5,758 8,500 7,205 8,500 - 6530 Office Supplies 4,649 7,457 5,750 6,508 5,750 - 6539 Printing, Binding & Duplicating 4,475 649 2,700 1,350 2,700 - 6551 Fuel and Oil 51,064 62,306 60,000 53,002 60,000 - 6554 Supplies/Custodial 1,505 1,863 2,500 1,982 2,500 - 6560 Repair Parts 8,192 52 28,300 14,150 28,300 - 6563 Supplies/Special 505,965 670,348 669,700 595,425 740,500 70,800 6564 Supplies/Medical-Dental 3,709 2,306 2,500 2,264 2,500 - 284 BUDGET UNIT: ALL FUND 32 DIVISIONS - WATER (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 6566 Small Tools 3,552 9,200 7,000 3,977 7,000 - 6569 Small Equipment 26,734 28,038 16,000 10,182 16,000 - 6572 Office Furniture & Equipment - 269 2,000 1,000 2,000 - 6578 Const Contra/WO Labor (47,408) (33,674) - - - - 6591 Water for Resale 132,960 793 1,000 859 1,000 - 6593 Water Rights Adjudicated Assessments 3,016,143 3,488,972 4,440,545 4,440,545 4,980,000 539,455 6601 Advertising Expense 400 3,101 4,000 2,200 4,000 - 6605 Filing Costs 195 2,160 20,000 10,000 20,000 - 6610 Bond Administration 6,250 6,250 6,500 9,500 6,500 - 6631 Firework Related Expenses 1,168 - - - - - 6633 Water Conservation Program 52,463 50,303 200,000 119,013 200,000 - 6801 Rent/Land 5,220 7,830 6,000 3,000 6,000 - 6805 Maintenance/Land Improvements 46,420 31,993 64,274 40,588 64,274 - 6815 Maint & Repairs/Bldgs 6,832 14,410 21,500 11,842 21,500 - 6825 Maintenance Repair Vehicle 66,145 73,120 75,000 101,955 105,000 30,000 6830 Rent/Equipment 562 10,254 2,000 1,000 2,000 - 6835 Maint & Repair/Equipment 4,339 9,776 20,500 10,558 20,500 - 6850 Lease Payments 5,638 6,506 10,553 6,807 10,553 - 6904 Utilities/Other 1,038,079 1,106,250 1,200,000 1,142,596 1,200,000 - 6905 Utilities/Electricity 12,030 16,439 22,000 22,982 25,000 3,000 6910 Utilities/Natural Gas 923 886 1,000 849 1,000 - 6915 Utilities/Telephone 22,526 23,534 28,000 20,681 28,000 - 7001 Interest Expense 2,772,035 2,319,474 1,789,688 1,789,688 1,942,890 153,202 7005 Principal Payment 1,946,230 2,025,000 2,120,000 2,120,000 2,210,000 90,000 7010 Franchise Fee (2%) 403,744 425,401 457,298 457,298 489,309 32,011 7013 Water Rights Lease Expense 1,558,536 1,760,004 1,875,000 1,875,000 1,929,160 54,160 7015 Tax/Property 2,565 2,604 3,793 4,954 3,793 - 7030 Depreciation Expense 3,736,715 3,770,183 - - - - 7055 Uncollectible Accounts 28,880 25,008 36,000 32,595 36,000 - 7065 Depreciation Expense (4,077) (2,899) - - - - 7099 Miscellaneous 5,411 (5,411) 6,466 200,748 - (6,466) OPERATIONS SUBTOTAL 21,276,144 21,847,396 20,385,453 19,478,446 21,188,820 803,367 CAPITAL OUTLAY 7125 Bldgs/Min Improvements/Remod - - 200,000 100,551 - (200,000) 7130 Structures/Other 122,314 (13,210) 1,574,797 991,565 - (1,574,797) 7135 Vehicles 14,808 32,391 227,760 227,760 148,838 (78,923) 7140 Equipment & Machinery 363 (58,637) 7,799,720 6,096,925 57,330 (7,742,390) 7143 Computer Softwares - 62,381 74,852 207,194 - (74,852) 7145 Lines, Mains&Swr - 228,829 4,973,414 2,558,042 - (4,973,414) CAPITAL OUTLAY SUBTOTAL 137,485 251,754 14,850,543 10,182,037 206,168 (14,644,376) TRANSFERS OUT 5950 Transfer Out 249,960 250,943 250,275 250,275 526,635 276,360 TRANSFERS OUT SUBTOTAL 249,960 250,943 250,275 250,275 526,635 276,360 WATER FUND TOTAL:25,572,612 26,350,469 39,528,611 33,772,073 26,236,220 (13,292,391) 285 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE PERSONNEL 3200000000 Water 6105 PERS/Employer Contr 48 - - - - - Subtotal 48 - - - - - 3240721000 City Water 6087 Const Contra/WO Labor (10,831) (7,737) - - - - Subtotal (10,831) (7,737) - - - - 3240721790 Supervision & Engineering 6003 Salaries/Regular 337,202 370,922 447,960 371,532 443,460 (4,500) 6012 Salaries/Comp-Time 429 5,431 - 5,138 - - 6015 Salaries/Vacation 11,316 6,385 - 16,559 - - 6024 Salaries/Sick Leave 29,516 20,679 - 22,170 - - 6027 Salaries/Bereavement - 785 - 2,559 - - 6033 Overtime Pay/Premium 135 1,452 5,500 4,095 5,500 - 6045 Salaries/Education Incentive 1,888 1,888 1,890 1,925 3,690 1,800 6048 Salaries/Language Pay 2,371 2,400 2,400 4,024 4,800 2,400 6063 Salaries/Jury Duty 4,596 - - 695 - - 6075 Vacation Pay-Off 3,706 2,997 2,500 3,079 3,300 800 6091 Leave Liability Adjustments 43,463 33,445 - - - - 6095 Salary Savings - (85,319) - - - - 6101 PERS/Employee Contribution 18,419 19,457 30,065 19,994 31,435 1,370 6104 PERS Lump Sum - 51,563 62,400 62,120 69,470 7,070 6105 PERS/Employer Contribution 54,122 17,925 11,935 21,843 15,020 3,085 6109 PARS/Employer Contribution 116,728 16,283 17,390 16,879 17,460 70 6125 FICA/Employer Contrib/Med 6,003 6,331 7,610 6,748 7,560 (50) 6133 Retiree Health Premium Reimb 60,154 21,045 - 19,894 - - 6140 Life Insurance Allocation 906 1,014 1,315 1,169 1,310 (5) 6155 Workers' Comp Allocation 15,492 16,370 18,085 17,444 18,080 (5) 6160 LTD Insurance Allocation 2,654 3,152 3,480 3,314 3,455 (25) 6165 Unemployment Allocation 346 376 520 401 520 - 6175 Benefits/Flex Plan 48,320 50,775 72,240 52,905 77,400 5,160 6180 Deferred Comp/Employer Paid 5,310 5,220 6,300 6,242 6,540 240 Subtotal 763,076 570,574 691,590 660,727 709,000 17,410 3240722700 Water Production 6003 Salaries/Regular 547,262 595,971 657,985 531,818 692,990 35,005 6012 Salaries/Comp-Time 23,395 22,079 - 34,209 - - 6015 Salaries/Vacation 16,491 25,765 - 12,744 - - 6024 Salaries/Sick Leave 12,102 9,817 - 21,390 - - 6027 Salaries/Bereavement - 1,384 - -- - 6030 Overtime Pay/Regular 4,470 4,447 5,000 5,000 5,000 - 6033 Overtime Pay/Premium 81,309 17,051 40,000 40,000 40,000 - 6039 Standby Pay/Premium 30,328 22,164 40,000 29,498 40,000 - 6045 Salaries/Education Incentive 6,978 8,100 8,100 6,128 6,300 (1,800) 6048 Salaries/Language Pay 3,600 3,600 3,600 3,600 3,600 - 6063 Salaries/Jury Duty - 483 - - - - 6075 Vacation Pay-Off 26,383 22,209 19,500 57,772 25,000 5,500 6078 Sick Leave Pay-Off 1,665 5,876 2,000 10,455 5,000 3,000 6101 PERS/Employee Contribution 42,872 46,897 46,805 40,027 48,395 1,590 6104 PERS Lump Sum - 82,572 97,705 97,571 104,673 6,968 6105 PERS/Employer Contribution 307,571 315,184 18,620 23,002 23,170 4,550 6109 PARS/Employer Contribution 29,698 38,406 42,695 31,413 34,920 (7,775) 6125 FICA/Employer Contrib/Med 12,281 12,213 11,785 12,120 11,790 5 6140 Life Insurance Allocation 1,426 1,656 1,945 1,632 1,940 (5) 6155 Workers' Comp Allocation 26,007 27,820 26,785 25,893 26,830 45 6160 LTD Insurance Allocation 4,189 4,965 5,115 4,469 5,135 20 6165 Unemployment Allocation 710 740 815 735 820 5 6175 Benefits/Flex Plan 130,362 142,753 143,290 118,688 144,490 1,200 6180 Deferred Comp/Employer Paid - - 2,160 - 1,200 (960) Subtotal 1,309,098 1,412,152 1,173,905 1,108,163 1,221,253 47,348 3240723750 Water Distribution-Personnel 6003 Salaries/Regular 819,397 918,859 1,182,360 964,511 1,296,480 114,120 286 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 6012 Salaries/Comp-Time 53,463 71,023 - 51,878 - - 6015 Salaries/Vacation 35,667 39,637 - 45,376 - - 6024 Salaries/Sick Leave 51,926 60,332 - 69,071 - - 6027 Salaries/Bereavement 1,512 4,103 - -- - 6030 Overtime Pay/Regular 14,203 16,998 4,000 11,294 15,000 11,000 6033 Overtime Pay/Premium 222,779 147,307 200,000 177,943 189,000 (11,000) 6039 Standby Pay/Premium 38,592 41,118 35,000 36,676 40,000 5,000 6045 Salaries/Education Incentive 6,416 7,443 7,500 7,951 8,400 900 6048 Salaries/Language Pay 7,200 7,200 7,200 7,800 9,600 2,400 6063 Salaries/Jury Duty 1,088 - - 470 - - 6068 Allowance/Management - - - - - - 6072 Salaries/Injury 5,900 43,125 - 18,836 - - 6075 Vacation Pay-Off 29,495 66,738 30,000 26,402 30,000 - 6078 Sick Leave Pay-Off 397 - - - - - 6095 Salary Savings - (108,684) - - - - 6101 PERS/Employee Contribution 55,975 60,823 84,160 57,102 90,415 6,255 6104 PERS Lump Sum - 145,156 175,725 174,926 195,915 20,190 6105 PERS/Employer Contribution 165,211 46,587 33,505 58,600 43,320 9,815 6109 PARS/Employer Contribution 39,563 54,154 63,035 48,914 79,465 16,430 6125 FICA/Employer Contrib/Med 19,993 21,747 21,285 21,649 23,260 1,975 6133 Retiree Health Premium Reimb - 61,966 - 6,143 6,300 6,300 6140 Life Insurance Allocation 2,260 2,664 3,470 3,108 3,810 340 6155 Workers' Comp Allocation 42,697 50,390 47,885 51,539 52,580 4,695 6160 LTD Insurance Allocation 6,731 8,090 9,205 8,572 10,085 880 6165 Unemployment Allocation 1,135 1,316 1,465 1,277 1,595 130 6175 Benefits/Flex Plan 226,033 257,294 271,050 242,388 289,120 18,070 Subtotal 1,847,632 2,025,386 2,176,845 2,092,425 2,384,345 207,500 PERSONNEL SUBTOTAL 3,909,022 4,000,375 4,042,340 3,861,316 4,314,598 272,258 OPERATIONS 3200000000 Water 7025 Overhead Expense - (194,004) - - - - 7030 Depreciation Expense - (22,363) - - - - 7099 Miscellaneous (316,846) - - - - - Subtotal (316,846) (216,367) - - - - 3240721000 Water- Customer Installations 6578 Const Contra/WO Equip & S (47,408) (33,674) - - - - 7030 Depreciation Expense 14,061 24,536 - - - - 7065 Depreciation Expense (4,077) (2,899) - - - - Subtotal (37,423) (12,037) - - - - 3240721503 Water Depreciation 7030 Depreciation Expense 3,722,653 3,768,010 - - - - Subtotal 3,722,653 3,768,010 - - - - 3240721507 Taxes and Fees 7010 Franchise Fee (2%) 403,744 425,401 457,298 457,298 489,309 32,011 7015 Tax/Property 2,565 2,604 3,793 4,954 3,793 - Subtotal 406,309 428,004 461,091 462,253 493,102 32,011 3240721530 Debt Service 7001 Interest Expense 2,772,035 2,319,474 1,789,688 1,789,688 1,942,890 153,202 7005 Principal Expense 1,946,230 2,025,000 2,120,000 2,120,000 2,210,000 90,000 Subtotal 4,718,265 4,344,474 3,909,688 3,909,688 4,152,890 243,202 3240721790 Supervision & Engineering 6220 Training Schools - - 1,000 1,015 1,000 - 6230 Dues & Subscriptions - 38 32,000 41,941 37,000 5,000 6235 Meetings & Conferences - 90 5,000 3,001 5,000 - 6253 Licenses/Certificates - -500 445 1,000 500 6301 Legal Fees (371) 609 75,000 73,789 75,000 - 6320 Fiscal Agent Fees - -3,000 1,500 3,000 - 6340 Special Studies - - 16,500 10,750 16,500 - 6399 Professional Services/Other 5,574 18,110 30,161 16,169 30,161 - 287 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 6423 Administrative Allocation 787,061 916,732 1,306,135 1,153,296 1,429,235 123,100 6424 Consumer Services Allocation 3,731,921 3,541,732 4,400,864 4,015,630 4,189,137 (211,727) 6521 Messenger Service - 115 1,500 750 1,500 - 6527 Supplies/Computer/Small Equip - -500 250 500 - 6530 Office Supplies - -1,000 1,842 1,000 - 6539 Printing, Binding & Duplicating - -500 250 500 - 6551 Fuel and Oil - - 60,000 53,002 60,000 - 6563 Supplies/Special - 8 1,500 750 1,500 - 6601 Advertising Expense 400 3,101 4,000 2,200 4,000 - 6610 Bond Administration 6,250 6,250 6,500 9,500 6,500 - 6825 Maintanence & Repair/Vehicle - - 500 250 500 - 6850 Lease Payments - - 10,553 6,807 10,553 - 6915 Utilities/Telephone - 91 2,000 1,000 2,000 - 7025 Overhead Expense - 85,319 - - - - 7055 Uncollectible Accounts - - 36,000 32,595 36,000 - Subtotal 4,530,835 4,572,196 5,994,713 5,426,732 5,911,586 (83,127) 3240721791 Water Conservation 6215 Tuition Reimbursement - 3,836 - - - - 6220 Training Schools 6,913 - - - - - 6230 Dues & Subscriptions 5,066 4,478 - 2,152 - - 6235 Meetings & Conferences 3,200 20 - 111 - - 6253 Licenses/Certifications 195 - - - - - 6301 Legal Fees 88 - - - - - 6539 Printing, Binding & Duplicating - 112 - - - - 6631 Firework Related Expenses 1,168 - - - - - 6633 Water Conservation Program 52,463 50,303 200,000 119,013 200,000 - 7055 Uncollectible Accounts 28,880 25,008 - - - - Subtotal 97,973 83,758 200,000 121,276 200,000 - 3240721792 Office Supplies & Other Expenses 6530 Office Supplies - 730 - - - - 6915 Utilities/Telephone - 1,167 - - - Subtotal - 1,897 - - - - 3240721795 Employee Related 6201 Uniforms & Laundry 18,751 14,876 - - - - 6220 Training Schools 4,272 9,364 - - - - 6230 Dues & Subscriptions 880 25,125 - - - - 6235 Meetings & Conferences - 1,371 - - - - 6253 Licenses/Certifications 651 2,829 - - - - 6563 Supplies/Special 300 1,263 - - - - 6564 Supplies/Medical-Dental 3,709 2,306 - - - - Subtotal 28,564 57,134 - - - - 3240721798 Outside Services 6301 Legal Fees 350,809 40,467 - - - - 6340 Special Studies 19,570 18,140 - - - - 6345 Program Consultants 7,882 4,800 - - - - 6493 Outside Services & Repairs 1,300 - - - - - Subtotal 379,560 63,407 - - - - 3240721903 Fleet Maintenance 6493 Outside Services & Repairs - 1,017 - - - - 6551 Fuel and Oil 51,064 62,306 - - - - 6560 Repair Parts - - - - - - 6563 Supplies/Special 16 - - - - - 6825 Maintenance & Repair/Vehicle 66,145 73,107 - - - - 6835 Maint & Repair/Equipment 893 732 - - - - 6850 Lease Payments 5,638 6,506 - - - - Subtotal 123,757 143,668 - - - - 3240722701 Water Production 6201 Uniforms & Laundry - - 8,000 6,387 8,000 - 6220 Training Schools - - 3,000 1,847 3,000 - 6235 Meetings & Conferences - 1,695 5,600 3,328 5,600 - 288 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 6253 License & Conferences - - 1,000 570 1,000 - 6430 Custodial Services - - 5,000 3,796 5,000 - 6493 Outside Services & Repairs 33,272 71,053 354,500 282,330 357,058 2,558 6521 Messenger Service 322 259 - 192 - - 6527 Supplies/Computer/Small Equip 3,016 2,681 3,000 1,500 3,000 - 6530 Office Supplies 713 2,449 2,000 1,320 2,000 - 6539 Printing, Binding & Duplicating 2,425 340 2,000 1,000 2,000 - 6554 Supplies/Custodial Services - - 1,000 698 1,000 - 6560 Repairs Parts - - 100 50 100 - 6563 Supplies/Special - - 357,250 305,317 357,250 - 6564 Supplies/Medical-Dental - - 1,250 625 1,250 - 6566 Small Tools - 885 1,500 1,071 1,500 - 6569 Small Equipment 638 - 11,750 6,494 11,750 - 6572 Office Furniture & Equipment - - 1,000 500 1,000 - 6805 Maintenance/Land Improvement - - 30,000 23,780 30,000 - 6815 Maintenance & Repair/Bldgs - - 11,500 6,200 11,500 - 6825 Maintenance & Repair/Vehicles - - 4,500 3,091 4,500 - 6830 Rent/Equipment 162 10,254 500 250 500 - 6904 Utilities/Other - - 1,200,000 1,142,596 1,200,000 - 6905 Utilities/Electricity - - 22,000 22,982 25,000 3,000 6910 Utilities/Natural Gas - - 1,000 849 1,000 - 6915 Utilities/Telephone 12,900 12,348 15,000 11,638 15,000 - Subtotal 53,448 101,964 2,042,450 1,828,412 2,048,008 5,558 3240722704 Purchased Water 6230 Dues & Subscriptions 21,905 - - - - - 6231 Outside Assessments 362,768 327,243 430,000 420,040 430,000 - 6493 Outside Services & Repairs 60,357 337,511 - - - - 6563 Supplies/Special 333 5,224 100,000 50,000 100,000 - 6591 Water for Resale 132,960 793 1,000 859 1,000 - 6593 Water Rights Adjudicated Assessments 3,016,143 3,488,972 4,440,545 4,440,545 4,980,000 539,455 7013 Water Rights Lease Expense 1,558,536 1,760,004 1,875,000 1,875,000 1,929,160 54,160 Subtotal 5,153,002 5,919,747 6,846,545 6,786,444 7,440,160 593,615 3240722707 Prod-Structures & Improvements 6493 Outside Services & Repairs 5,292 4,818 - - - - 6563 Supplies/Special 328 207 - - - - 6569 Small Equipment 404 128 - - - - 6805 Maintenance/Land Improvements 33,904 26,267 - - - - 6815 Maint & Repairs/Bldgs 77 24 - - - - Subtotal 40,005 31,444 - - - - 3240722708 Maintenance of Reservoirs 6493 Outside Services & Repairs 15,332 16,442 2,558 - - (2,558) 6563 Supplies/Special 1,090 1,580 - - - - Subtotal 16,422 18,022 2,558 - - (2,558) 3240722711 Maintenance of Wells 6493 Outside Services & Repairs 70,977 59,274 - - - - 6563 Supplies/Special 5,141 4,353 - - - - 6569 Small Equipment 3,380 4,953 - - - - Subtotal 79,498 68,579 - - - - 3240722726 Prod-Fuel/Power Purchase 6904 Utilities/Other 1,038,079 1,106,250 - - - - 6905 Utilities/Electricity 12,030 16,439 - - - - 6910 Utilities/Natural Gas 923 886 - - - - Subtotal 1,051,033 1,123,575 - - - - 3240722732 Maintenance of Pumps/Boosters 6493 Outside Services & Repairs 65,711 79,775 - - - - 6560 Repair Parts - 52 - - - - 6563 Supplies/Special 2,036 7,265 - - - - 6593 Water Rights Adjudicated Assessments - - - - - - 289 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE Subtotal 67,747 87,092 - - - - 3240722744 Prod-Chemicals & Filters 6563 Supplies/Special 209,227 249,658 - - - - Subtotal 209,227 249,658 - - - - 3240722747 Prod-Filtration Plant 6430 Custodial Services 2,621 4,036 - - - - 6493 Outside Services & Repairs 27,896 27,277 - - - - 6530 Office Supplies 317 46 - - - - 6554 Supplies/Custodial 423 568 - - - - 6563 Supplies/Special 10,378 10,731 - - - - 6815 Maint & Repairs/Bldgs 970 2,418 - - - - Subtotal 42,605 45,076 - - - - 3240722748 Maintenance of Water Treatment Equipment 6493 Outside Services & Repairs 53,392 48,314 - - - - 6563 Supplies/Special 23,199 22,689 - - - - 6569 Small Equipment 11,867 18,245 - - - - Subtotal 88,458 89,248 - - - - 3240723750 Water Distribution 7025 Overhead Expense - 108,684 - - - - Subtotal - 108,684 - - - - 3240723751 Water Distribution-Sup & Eng 6201 Uniforms & Laundry - 235 17,000 12,574 17,000 - 6220 Training Schools - -6,000 5,049 6,000 - 6235 Meetings & Conferences - 607 6,000 3,980 6,000 - 6253 Licenses/Certifications - -2,000 1,615 2,000 - 6430 Custodial Services - -7,400 5,866 7,400 - 6493 Outside Services & Repairs - 33,862 429,668 277,149 350,000 (79,668) 6521 Messenger Service 377 31 - - - - 6527 Supplies/Computer 3,610 3,077 5,000 5,455 5,000 - 6530 Office Supplies 3,088 4,232 2,750 3,346 2,750 - 6539 Printing, Binding & Duplicating 2,050 196 200 100 200 - 6554 Supplies/Custodi - - 1,500 1,284 1,500 - 6560 Repair Parts - - 25,000 12,500 25,000 - 6563 Supplies/Special - 167 209,200 238,483 280,000 70,800 6564 Supplies/Medical-Dental - -1,250 1,639 1,250 - 6566 Small Tools - -4,500 2,406 4,500 - 6569 Small Equipment - -4,250 3,688 4,250 - 6572 Office Furniture & Equipment - 269 1,000 500 1,000 - 6605 Filing Costs - - 20,000 10,000 20,000 - 6801 Rent/Land - -6,000 3,000 6,000 - 6805 Maintenance/Land Improvements - - 20,000 16,808 34,274 14,274 6815 Maint & Repairs/Bldgs - - 10,000 5,641 10,000 - 6825 Maintenance & Repair/Vehicle - 13 70,000 98,614 100,000 30,000 6830 Rent/Equipment - -1,500 750 1,500 - 6835 Maint & Repair/Equipment - - 20,500 10,558 20,500 - 6915 Utilities/Telephone 9,626 9,927 11,000 8,043 11,000 - Subtotal 18,750 52,617 881,718 729,048 917,124 35,406 3240723752 Storage Facilities 6563 Supplies/Special 954 - - - - - 6830 Rent/Equipment 400 - - - - - Subtotal 1,354 - - - - - 3240723753 Transmission & Distribution Lines 6563 Supplies/Special 133 234 - - - - Subtotal 133 234 - - - - 3240723754 Meter 6563 Supplies/Special 42,770 47,641 - - - - 6569 Small Equipment 3,473 - - - - - 290 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE Subtotal 46,243 47,641 - - - - 3240723755 Customer Installation 6563 Supplies/Special 856 - - - - - Subtotal 856 - - - - - 3240723759 T&D-Structures & Improvements 6430 Custodial Services 3,935 2,888 - - - - 6493 Outside Services & Repairs 235 654 - - - - 6530 Office Supplies 532 - - - - - 6554 Supplies/Custodial 1,082 1,295 - - - - 6563 Supplies/Special 2,367 185 - - - - 6805 Maintenance/Land Improvements 12,516 5,726 14,274 - - (14,274) 6815 Maint & Repairs/Bldgs 5,784 11,968 - - - - Subtotal 26,450 22,717 14,274 - - (14,274) 3240723761 T&D-Maintenance of Mains 6493 Outside Services & Repairs 154,790 293,841 - - - - 6560 Repair Parts 8,109 - - - - - 6563 Supplies/Special 204,225 310,436 - - - - 6566 Small Tools 3,552 539 - - - - 6569 Small Equipment 6,973 4,712 - - - - 6605 Filing Costs 195 2,160 - - - - 6801 Rent/Land 5,220 7,830 - - - - 6835 Maint & Repair/Equipment 2,785 6,311 - - - - Subtotal 385,849 625,829 - - - - 3240723763 Maintenance of Services 6560 Repair Parts 83 - - - - - 6563 Supplies/Special 2,201 8,708 - - - - 6566 Small Tools - 1,093 - - - - 6835 Maint & Repair/Equipment 662 2,733 - - - - Subtotal 2,946 12,533 - - - - 3240723764 Water Meter Maintenance 6493 Outside Services & Repairs 15,807 7,320 20,000 10,870 20,000 - 6560 Repair Parts - - 3,200 1,600 3,200 - 6563 Supplies/Special - - 1,750 875 1,750 - 6566 Small Tools - 6,682 1,000 500 1,000 - Subtotal 15,807 14,002 25,950 13,845 25,950 - 3240723765 Maintenance of Hydrants 6563 Supplies/Special 329 - - - - - Subtotal 329 - - - - - 3240723766 Maintenance of Miscellaneous Plants 6563 Supplies/Special 80 - - - - - Subtotal 80 - - - - - 3280000721 Maintenance of Miscellaneous Plants 7099 Miscellaneous 322,257 (5,411) 6,466 200,748 - (6,466) Subtotal 322,257 (5,411) 6,466 200,748 - (6,466) OPERATIONS SUBTOTAL 21,276,144 21,847,396 20,385,453 19,478,446 21,188,820 803,367 CAPITAL OUTLAY 3200000000 Water 7130 Structures/Other (495,125) (1,399,102) - - - - 7135 Vehicles (55,832) (149,095) - - - - 7140 Equip & Machinery (76,648) (355,006) - - - - 7145 Lines, Mains&Swr (1,384,085) (156,611) - - - - Subtotal (2,011,690) (2,059,813) - - - - 3240721903 General Plant 7135 Vehicles 33,676 32,391 - - - - 291 BUDGET UNIT: WATER (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE Subtotal 33,676 32,391 - - - - 3240722700 Water Production 7130 Structures/Other - - - - - 7135 Vehicles 36,964 - - - 77,175 77,175 Subtotal 36,964 - - - 77,175 77,175 3240723751 Water Distribution-Sup & Eng 7135 Vehicles - 149,095 227,760 227,760 71,663 (156,098) 7140 Equip & Machinery 53,332 - - - 57,330 57,330 Subtotal 53,332 149,095 227,760 227,760 128,993 (98,768) CIP PROJECTS 3280000721 CIP/Water 7125 Bldgs/Min Improvements/Remod - - 200,000 100,551 - (200,000) 7130 Structures/Other 617,439 1,385,892 1,574,797 991,565 - (1,574,797) 7140 Equip & Machinery 23,679 296,368 7,799,720 6,096,925 - (7,799,720) 7143 Computer Software - 62,381 74,852 207,194 - (74,852) 7145 Lines, Mains&Swr 1,384,085 385,440 4,973,414 2,558,042 - (4,973,414) Subtotal 2,025,203 2,130,082 14,622,783 9,954,277 - (14,622,783) CAPITAL OUTLAY SUBTOTAL 137,485 251,754 14,850,543 10,182,037 206,168 (14,644,376) TRANSFERS OUT 3200000000 Water 5950 Transfer Out 249,960 225,000 225,000 225,000 500,000 275,000 Subtotal 249,960 225,000 225,000 225,000 500,000 275,000 3240722701 Production 5950 Transfer Out - 8,450 7,715 7,715 9,245 1,530 Subtotal - 8,450 7,715 7,715 9,245 1,530 3240723750 Transmission/Distribution 5950 Transfer Out - 17,493 17,560 17,560 17,390 (170) Subtotal - 17,493 17,560 17,560 17,390 (170) TRANSFERS OUT SUBTOTAL 249,960 250,943 250,275 250,275 526,635 276,360 WATER FUND TOTAL:25,572,612 26,350,469 39,528,611 33,772,073 26,236,220 (13,292,391) 292 LIGHT & WATER ELECTRIC UTILITY PROGRAM COMMENTARY PROGRAM DESCRIPTION: Electric Utility consists of Power Resources Management, Engineering, and 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 2020-21 STRATEGIC GOALS: ·Implement planning, design, and construction of a Bus Tie and provision for a future circuit breaker in the Azusa Substation. 293 ·Complete implementation of AMI electric meters. ·Prepare or newly contracted renewable energy expected to operate in 2022. ·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. ·Prepare and implement Wildfire Mitigation Plan to comply with SB901 and AB1054 by replacing bare 12KV distribution aerial lines with insulated wires, and conventional protective fuses with non-impulsive ones in very high fire hazard severity zones. ·Continue tree trimming program near power lines to sustain system reliability. ·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. ·Develop and implement Azusa Electric Facility Mapping (AEFM) system in collaborating with GIS Staff. AEFM provides staff additional tools to maintain Electric distribution system efficiently ·Conduct Arc Flash study for City’s owned and operated electric equipment/facilities to further improve safety practice FY 2019-20 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 goals via new renewable project contract. ·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. ·Created an Electric Troubleshooter position in Electric Operations unit to enhance response time during outage. ·Replaced 3 spans of open conductors 12 KV lines with 240 V insulated triplex to remove risk of wildfire in the Calfire Chaparral area. 294 BUDGET UNIT: ALL FUNDS (33) - ELECTRIC DIVISION REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 19-20 19-20 20-21 VARIANCE EXPLANATION OPERATIONS 6201 Uniforms & Laundry 30,000 18,658 40,000 10,000 Increase uniform cleaning costs. 6220 Training Schools 29,500 21,442 33,500 4,000 allocate 2K each for 2 engineers and 1 supervisor 6235 Meetings & Conferences 16,000 10,780 18,500 2,500 allocate 1.5 K each for 2 engineers and 1 supervisor 6424 Consumer Services Allocation 2,933,909 3,285,516 3,419,888 485,979 Increase from 40% to 45% of allocation responsiblitiy 6493 Outside Services & Repairs 6,117,207 5,080,019 5,169,924 (947,283) Power Transmission savings 6530 Office Supplies 4,620 4,133 5,500 880 Ink Cartridge near replacement cycle 6566 Small Tools 16,500 12,066 13,500 (3,000) Less request for small tools 6569 Small Equipment 20,000 16,210 30,000 10,000 Expect replacement Office Equipments Such as printers, PC, etc 6590 Electricity For Resale 19,762,363 18,511,030 19,721,376 (40,987) Decrease in expected sales 6815 Maint & Repair Buildings 34,500 30,805 39,500 5,000 Increase in building maintenance costs 6905 Utility/Electricity 15,000 12,123 10,000 (5,000) Anticipiated savings in utility costs 7010 Franchise Fee (2%) 801,996 801,996 798,599 (3,397) 2% of Electric Sales 3340734400-4811, 3340734420- 4811, 3340734450-4811 and 4570-4811 7012 In-lieu Fee (8%) 3,207,984 3,207,984 3,194,395 (13,589) 8% of Electric Sales 3340734400-4811, 3340734420- 4811, 3340734450-4811 and 4570-4811 7099 Miscellaneous 3,481 172,027 0 (3,481) Obsolete Account CAPITAL OUTLAY 7120 Construction & Improvement 1,880,078 947,039 300,000 (1,580,078) Decrease due to completed projects. $300K CIP to be added upon approval for electric line replacements 7125 Bldgs/Min Improvements/Remod 100,000 50,551 0 (100,000) Decrease in building maintenance 7130 Structures/Other 578,468 322,403 108,170 (470,298) Decrease in structure improvements 7135 Vehicles 168,892 145,205 165,375 (3,517) The FY2021 proposed amount is for the Purchase of aerial electric service truck which is slightly less than the FY1920 budget amount. It is a 40 foot long insulating hydraulic telescoping articulating aerial electric service truck . 7140 Equipment & Machinery 5,693,364 3,257,188 966,673 (4,726,691) Decrease due to less AMI project equipment purchases in FY2021. 7143 Computer Software 11,931 313,466 0 (11,931) No computer software purchase for FY 2020-21 7145 Lines, Mains & Sewers 1,026,347 553,797 556,107 (470,240) Decrease due to completed projects. $100K CIP to be added upon approval for electric line replacements 295 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, 296 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE PERSONNEL 6003 Salaries/Regular 1,806,382 1,835,224 2,713,510 1,869,913 2,775,180 61,670 6006 Salaries/Part-time - 2,560 - 10,714 6012 Salaries/Comp-Time 53,507 85,991 - 54,271 - - 6015 Salaries/Vacation 89,782 39,285 - 44,607 - - 6024 Salaries/Sick Leave 51,620 58,798 - 53,535 - - 6027 Salaries/Bereavement 5,549 8,073 - 3,682 - - 6030 Overtime Pay/Regular 17,680 39,146 65,000 92,830 65,000 - 6033 Overtime Pay/Premium 295,623 250,466 385,000 352,266 385,000 - 6039 Standby Pay/Premium 22,582 30,530 82,636 6,302 - (82,636) 6045 Salaries/Education Incentive 8,906 6,024 5,855 5,857 5,850 (5) 6048 Salaries/Language Pay 11,631 13,708 19,800 14,400 12,000 (7,800) 6063 Salaries/Jury Duty 1,045 - - 2,397 - - 6072 Salaries/Injury - - - 9,652 6075 Vacation Pay-Off 120,182 140,053 70,100 97,694 77,000 6,900 6078 Sick Leave Pay-Off 9,999 157,842 10,675 12,876 12,500 1,825 6087 Const Contra/WO Labor (196,016) (62,034) - - - - 6091 Leave Liability Adjustments - (71,444) - - - - 6095 Salary Savings - (320,255) 6101 PERS/Employee Contribution 122,233 96,177 189,225 93,160 192,780 3,555 6104 PERS Lump Sum - 342,358 394,680 392,891 436,784 42,104 6105 PERS/Employer Contribution 492,424 292,395 75,055 109,874 92,100 17,045 6107 APPLE/Employer Contribution - 96 - 407 - 6108 PARS/Administration Fees - -- -- - 6109 PARS/Employer Contribution 277,188 118,944 146,755 110,153 192,965 46,210 6125 FICA/Employer Contrib/Med 37,701 40,796 46,145 38,989 46,865 720 6133 Retiree Health Premium Reimb 30,374 50,725 8,500 17,883 10,700 2,200 6140 Life Insurance Allocation 4,777 5,060 7,955 5,685 8,760 805 6155 Workers' Comp Allocation 86,424 89,636 109,570 91,882 111,810 2,240 6160 LTD Insurance Allocation 13,640 15,134 21,120 15,474 21,575 455 6165 Unemployment Allocation 2,194 2,498 3,180 2,367 3,220 40 6175 Benefits/Flex Plan 287,765 291,829 442,860 272,346 451,190 8,330 6180 Deferred Comp/Employer Paid 11,325 7,395 11,880 7,020 13,080 1,200 PERSONNEL SUBTOTAL 3,664,516 3,567,011 4,809,501 3,789,127 4,914,359 104,858 OPERATIONS 6201 Uniforms & Laundry 12,690 22,152 30,000 18,658 40,000 10,000 6220 Training Schools 12,037 20,419 29,500 21,442 33,500 4,000 6225 Training Materials 203 178 1,000 500 1,000 - 6230 Dues & Subscriptions 50,729 54,050 75,000 74,949 75,000 - 6235 Meetings & Conferences 7,278 6,426 16,000 10,780 18,500 2,500 6320 Fiscal Agent Fees 2,174 1,388 - - - 6240 Mileage Reimbursement - - 900 450 900 - 6301 Legal Fees 101,033 101,195 152,500 111,554 152,500 - 6340 Special Studies 55,834 94,477 181,590 106,010 181,590 - 6345 Program Consultants 3,563 2,064 5,000 2,500 5,000 - 6399 Professional Services/Other 5,228 8,096 34,297 17,693 34,297 - 6423 Administrative Allocation 652,325 867,868 1,236,230 1,091,680 1,353,580 117,350 6424 Consumer Services Allocation 2,487,947 2,361,155 2,933,909 3,285,516 3,427,475 493,566 6430 Custodial Services 5,978 5,664 6,000 5,832 6,000 - 6493 Outside Services & Repairs 4,006,632 4,409,088 6,117,207 5,080,019 5,169,924 (947,283) 6515 Films & Video Recordings - 152 - - - - 6521 Messenger Service 1,133 919 1,100 755 1,100 - 6530 Office Supplies 2,224 2,917 4,620 3,686 5,500 880 6551 Fuel and Oil 18,780 22,941 25,000 22,573 25,000 - 6554 Supplies/Custodial & Cleaning 859 1,164 900 742 900 - 6563 Supplies/Special 26,031 31,722 35,300 30,318 35,300 - 6564 Supplies/Medical-Dental 6,230 1,092 1,500 1,395 1,500 - 6566 Small Tools 14,937 16,144 16,500 12,066 13,500 (3,000) 6569 Small Equipment 2,073 16,691 20,000 16,210 30,000 10,000 6578 Const Contra/WO Equip & Supplies (389,201) (155,310) - - - - 6590 Electricity For Resale 17,038,474 15,800,365 19,762,363 18,511,030 19,721,376 (40,987) 6597 Obsolete Inventory - Utility 3,084 - - - - - 6601 Advertising Expense 2,978 3,280 3,000 2,090 3,000 - 297 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (SUMMARY) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 6610 Bond Administration 1,750 1,750 4,250 4,250 4,250 - 6625 Program Expenses 12 - 8,214 4,107 8,214 - 6805 Maint/Land Improvements 319 1,300 7,500 4,945 7,500 - 6815 Maint & Repairs/Bldgs 13,011 10,857 46,560 32,525 46,560 0 6825 Maint & Repair / Vehicle 24,877 28,333 34,500 30,805 39,500 5,000 6835 Maint & Repair/Equipment 4,232 1,729 8,500 4,338 8,000 (500) 6850 Lease Payments 1,943 1,711 7,000 4,547 7,000 - 6904 Utilities/Other 24,640 22,672 18,000 18,414 18,000 - 6905 Utilities / Electricity 9,859 9,614 15,000 12,123 10,000 (5,000) 6910 Utilities/Natural Gas 547 899 700 490 700 - 6915 Utilities/Telephone 15,209 14,490 9,651 9,813 9,651 - 7001 Interest Expense 171,491 170,968 126,419 126,419 99,331 (27,088) 7005 Principal Payment - 795,000 820,000 820,000 845,000 25,000 7010 Franchise Fee (2%) 647,905 725,746 801,996 801,996 798,599 (3,397) 7012 In-lieu Fee (8%) 2,591,619 2,902,984 3,207,984 3,207,984 3,194,395 (13,589) 7030 Depreciation Expense 1,353,323 1,327,415 - - - - 7055 Uncollectible Accounts 37,669 42,931 65,000 48,652 65,000 - 7065 Const Contra/WO Dept OH (40,965) (15,214) - - - - 7099 Miscellaneous 168,738 (2,914) 3,481 172,027 - (3,481) OPERATIONS SUBTOTAL 29,157,430 29,736,566 35,874,171 33,731,883 35,498,142 (376,029) CAPITAL OUTLAY 7120 Construction & Improvement 174,835 - 1,880,078 947,039 300,000 (1,580,078) 7125 Bldgs/Min Improvements/Remod - - 100,000 50,551 - (100,000) 7130 Structures/Other 299,744 134,217 578,468 322,403 108,170 (470,298) 7135 Vehicles - - 168,892 145,205 165,375 (3,517) 7140 Equipment & Machinery 298,958 193,752 5,693,364 3,257,188 966,673 (4,726,691) 7143 Computer Software - 62,381 11,931 313,466 - (11,931) 7145 Lines, Mains & Sewers 321,987 193,818 1,026,347 553,797 556,107 (470,240) CAPITAL OUTLAY SUBTOTAL 1,095,523 584,169 9,459,080 5,589,648 2,096,325 (7,362,755) TRANSFERS OUT 5950 Transfer Out 1,104,291 424,931 198,975 198,975 350,055 151,080 TRANSFERS OUT SUBTOTAL 1,104,291 424,931 198,975 198,975 350,055 151,080 ELECTRIC FUND TOTAL:35,021,761 34,312,676 50,341,727 43,309,633 42,858,881 (7,482,846) 298 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE PERSONNEL 3300000000 Electric 6105 PERS/Employer Contribution 106,367 205,000 - - - - Subtotal 106,367 205,000 - - - - 3340734510 Electric-Customer Installation 6087 Const Contra/WO Labor (196,016) (62,034) - - - - Subtotal (196,016) (62,034) - - - - 3340735800 Electric Supervision & Engineering 6003 Salaries/Regular 145,762 32,870 143,655 138,626 168,445 24,790 6006 Salaries/Part-Time - 2,560 - 10,714 - - 6012 Salaries/Comp-Time 1,571 - - - - - 6015 Salaries/Vacation 30,471 - - 2,754 - - 6024 Salaries/Sick Leave 3,275 - - 416 - - 6030 Overtime Pay/Regular - - 40,000 20,000 2,000 (38,000) 6033 Overtime Pay/Premium 2,636 - 240,000 120,000 4,000 (236,000) 6039 Standby Pay/Premium - - 42,636 - - (42,636) 6045 Salaries/Education Incentive 1,614 - - 1,307 1,450 1,450 6048 Salaries/Language - - - 2,160 - - 6075 Vacation Pay-Off 26,601 3,964 5,000 11,246 - (5,000) 6078 Sick Leave Pay-Off 2,937 149,250 2,000 4,249 - (2,000) 6095 Salary Savings (26,207) - - - - 6101 PERS/Employee Contribution 15,512 (344) 9,535 10,181 11,970 2,435 6104 PERS Lump Sum - 18,905 19,870 19,780 27,092 7,222 6105 PERS/Employer Contribution 41,190 2,561 3,770 3,981 5,700 1,930 6107 APPLE/Employer Contribution 96 - 407 - - 6109 PARS/Employer Contribution 17,552 - - 16,691 17,500 17,500 6125 FICA/Employer Contribution 2,471 2,716 2,325 2,431 2,730 405 6133 Retiree Health Premium Reimb 30,374 10,220 8,500 10,235 10,700 2,200 6140 Life Insurance Allocation 451 81 415 400 500 85 6155 Workers' Comp Allocation 7,716 1,417 5,745 6,239 6,890 1,145 6160 LTD Insurance Allocation 1,228 294 1,120 1,086 1,310 190 6165 Unemployment Allocation 180 185 160 130 190 30 6175 Benefits/Flex Plan 19,987 3,612 16,800 14,244 18,000 1,200 6180 Deferred Comp/Employer Paid 1,800 - 1,800 1,560 1,800 - Subtotal 353,328 202,179 543,331 398,836 280,277 (263,054) 3340735830 Distribution Operations-Overhead Lines 6003 Salaries/Regular 455,004 602,429 800,350 547,212 788,740 (11,610) 6012 Salaries/Comp-Time 21,414 38,349 - 27,135 - - 6015 Salaries/Vacation 18,541 11,168 - 16,444 - - 6024 Salaries/Sick Leave 16,445 21,060 - 19,244 - - 6027 Salaries/Bereavement 981 3,092 - 1,841 - - 6030 Overtime Pay/Regular 9,133 20,604 10,000 34,516 35,000 25,000 6033 Overtime Pay/Premium 141,885 126,389 60,000 104,900 178,000 118,000 6039 Standby Pay/Premium 11,291 15,265 20,000 3,151 - (20,000) 6045 Salaries/Education Incentive 300 300 300 293 300 - 6048 Salaries/Language Pay 4,800 5,008 6,600 4,680 4,800 (1,800) 6063 Salaries/Jury Duty 522 - - 1,198 - - 6072 Salaries/Injury - - - 4,826 - - 6075 Vacation Pay-Off 24,992 21,730 12,600 26,851 20,000 7,400 6078 Sick Leave Pay-Off - 2,731 3,000 1,239 3,000 - 6095 Salary Savings - (1,447) - - - - 6101 PERS/Employee Contribution 26,630 26,584 56,685 23,911 54,535 (2,150) 6104 PERS Lump Sum - 110,115 118,235 117,698 123,593 5,358 6105 PERS/Employer Contribution 118,362 35,452 22,485 37,324 26,075 3,590 6109 PARS/Employer Contribution 19,630 27,806 33,820 25,269 57,235 23,415 6125 FICA/Employer Contrib/Med 10,925 13,334 13,680 12,037 13,465 (215) 6133 Retiree Health Premium Reimb - 39,275 - 6,000 - - 6140 Life Insurance Allocation 1,199 1,676 2,350 1,714 2,300 (50) 6155 Workers' Comp Allocation 22,884 31,044 32,295 28,514 31,750 (545) 6160 LTD Insurance Allocation 3,444 4,993 6,230 4,642 6,130 (100) 6165 Unemployment Allocation 629 842 940 748 920 (20) 6175 Benefits/Flex Plan 79,765 101,267 135,525 87,780 135,490 (35) Subtotal 988,777 1,259,064 1,335,095 1,139,169 1,481,333 146,238 299 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 3340735840 Distribution Operations-Underground Lines 6003 Salaries/Regular 376,073 524,383 798,720 579,887 788,740 (9,980) 6012 Salaries/Comp-Time 20,617 34,921 - 27,135 - - 6015 Salaries/Vacation 18,541 11,168 - 16,444 - - 6024 Salaries/Sick Leave 16,294 20,653 - 19,244 - - 6027 Salaries/Bereavement 981 3,092 - 1,841 - - 6030 Overtime Pay/Regular 7,424 17,420 10,000 34,516 23,000 13,000 6033 Overtime Pay/Premium 121,406 106,933 60,000 104,492 178,000 118,000 6039 Standby Pay/Premium 11,291 15,265 20,000 3,151 - (20,000) 6045 Salaries/Education Incentive 300 300 300 308 300 - 6048 Salaries/Language Pay 2,400 2,792 7,200 4,920 4,800 (2,400) 6063 Salaries/Jury Duty 522 - - 1,198 - - 6072 Salaries/Injury - - - 4,826 - - 6075 Vacation Pay-Off 24,776 20,615 12,500 26,851 20,000 7,500 6078 Sick Leave Pay-Off - 1,024 1,175 1,239 3,000 1,825 6095 Salary Savings - (1,447) - - - - 6101 PERS/Employee Contribution 26,606 26,563 56,605 25,165 54,535 (2,070) 6104 PERS Lump Sum - 88,743 118,070 117,534 123,593 5,523 6105 PERS/Employer Contribution 91,630 27,660 22,455 39,285 26,075 3,620 6109 PARS/Employer Contribution 31,753 27,806 43,235 26,594 57,235 14,000 6125 FICA/Employer Contrib/Med 9,178 11,505 13,660 12,542 13,465 (195) 6140 Life Insurance Allocation 1,007 1,470 2,340 1,804 2,300 (40) 6155 Workers' Comp Allocation 19,196 27,116 32,245 29,824 31,750 (495) 6160 LTD Insurance Allocation 2,871 4,377 6,220 4,890 6,130 (90) 6165 Unemployment Allocation 519 721 940 778 920 (20) 6175 Benefits/Flex Plan 62,484 84,586 135,525 93,393 135,490 (35) Subtotal 845,869 1,057,666 1,341,190 1,177,863 1,469,333 128,143 3340735860 Electric Meter Maintenance 6003 Salaries/Regular 176,981 182,417 290,165 102,969 196,005 (94,160) 6012 Salaries/Comp-Time 9,905 12,721 - - - - 6015 Salaries/Vacation 7,633 4,961 - 1,322 - - 6024 Salaries/Sick Leave 8,304 5,656 - 6,842 - - 6027 Salaries/Bereavement 1,756 1,890 - -- - 6030 Overtime Pay/Regular 1,122 1,122 5,000 3,799 5,000 - 6033 Overtime Pay/Premium 28,564 11,125 25,000 20,253 25,000 - 6045 Sal/Ed Inc 900 900 900 900 900 - 6048 Salaries/Language Pay 1,200 1,108 1,200 - - (1,200) 6075 Vacation Pay-Off 10,610 24,775 15,000 9,941 15,000 - 6095 Salary Savings - (49,089) - - - - 6101 PERS/Employee Contribution 14,516 16,347 20,530 7,867 13,530 (7,000) 6104 PERS Lump Sum - 36,474 42,830 42,637 30,664 (12,166) 6105 PERS/Employer Contribution 37,503 7,247 8,150 3,154 6,470 (1,680) 6109 PARS/Employer Contribution 11,243 15,688 21,590 8,335 14,585 (7,005) 6125 FICA/Employer Contrib/Med 3,800 3,928 5,020 2,493 3,380 (1,640) 6140 Life Insurance Allocation 483 527 850 308 1,525 675 6155 Workers' Comp Allocation 8,600 8,818 11,690 5,279 7,880 (3,810) 6160 LTD Insurance Allocation 1,424 1,562 2,255 851 1,525 (730) 6165 Unemployment Allocation 228 247 345 162 230 (115) 6175 Benefits/Flex Plan 34,585 35,483 54,210 17,695 36,140 (18,070) Subtotal 359,358 323,906 504,735 234,807 357,834 (146,901) 3340735880 Electric Distribution 6003 Salaries/Regular 45,257 6,330 39,815 121,656 232,265 192,450 6015 Salaries/Vacation 667 - - 1,067 - - 6024 Salaries/Sick Leave 550 - - 2,278 - - 6033 Overtime Pay/Premium 1,132 - - 875 - - 6075 Vacation Pay-Off (200) - - - - - 6078 Sick Leave Pay-Off 965 - - - - - 6101 PERS/Employee Contribution 24 3 2,660 5,713 16,065 13,405 6104 PERS Lump Sum - 5,507 5,585 5,560 36,383 30,798 6105 PERS/Employer Contribution 8,384 501 1,080 7,342 7,665 6,585 6125 FICA/Employer Contrib/Med 828 107 820 2,699 3,865 3,045 6140 Life Insurance Allocation 109 15 115 366 675 560 6155 Workers' Comp Allocation 1,887 253 1,595 6,034 9,290 7,695 300 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 6160 LTD Insurance Allocation 297 38 310 968 1,805 1,495 6165 Unemployment Allocation 51 7 55 157 270 215 6175 Benefits/Flex Plan 15,451 1,866 16,800 11,848 36,070 19,270 6180 Deferred Comp/Employer Paid 540 45 1,080 - 2,280 1,200 Subtotal 75,942 14,671 69,915 166,562 346,633 276,718 3340735930 Electric Line Maintenance 6033 Overtime Pay/Premium - 3,257 - - - - 6125 FICA/Employer Contrib/Med - 47 - - - 6155 Workers' Comp Allocation - 79 - - - 6165 Unemployment Allocation - 3 - - - Subtotal - 3,386 - - - - 3340739200 Administrative & General-Salaries 6091 Leave Liability Adjustments - (71,444) - - - - Subtotal - (71,444) - - - - 3340745800 Engineering 6003 Salaries/Regular 218,538 224,144 254,970 117,329 223,470 (31,500) 6015 Salaries/Vacation 3,783 7,128 - 654 - - 6024 Salaries/Sick Leave 5,250 7,225 - 2,659 - - 6027 Salaries/Bereavement 1,832 - - - - - 6045 Salaries/Education Incentive 2,904 2,904 2,905 1,597 1,450 (1,455) 6048 Sal/Language Pay 831 2,400 2,400 240 - (2,400) 6075 Vacation Pay-Off 14,059 7,951 5,000 1,453 2,000 (3,000) 6078 Sick Leave Pay-Off 1,436 - - - - - 6101 PERS/Employee Contribution 9,444 9,852 17,290 1,034 15,640 (1,650) 6104 PERS Lump Sum - 30,646 36,050 35,888 35,433 (617) 6105 PERS/Employer Contribution 36,737 12,479 6,850 11,087 7,470 620 6109 PARS/Employer Contribution 155,094 16,027 15,965 1,655 14,400 (1,565) 6125 FICA/Employer Contrib/Med 3,528 3,592 4,260 1,827 3,730 (530) 6140 Life Insurance Allocation 545 606 755 337 350 (405) 6155 Workers' Comp Allocation 9,325 9,752 10,410 4,899 8,995 (1,415) 6160 LTD Insurance Allocation 1,617 1,808 1,985 947 1,740 (245) 6165 Unemployment Allocation 188 193 295 106 260 (35) 6175 Benefits/Flex Plan 29,322 30,637 33,600 15,754 36,000 2,400 6180 Deferred Comp/Employer Paid 3,600 3,600 3,600 1,950 3,600 - Subtotal 498,034 370,943 396,335 199,415 354,538 (41,797) 3340775570 Power Resource Management 6003 Salaries/Regular 388,767 262,652 385,835 262,235 377,515 (8,320) 6015 Salaries/Vacation 10,146 4,860 - 5,922 - - 6024 Salaries/Sick Leave 1,502 4,204 - 2,852 - - 6045 Salaries/Education Incentive 2,887 1,620 1,450 1,452 1,450 - 6048 Salaries/Language Pay 2,400 2,400 2,400 2,400 2,400 - 6075 Vacation Pay-Off 19,344 61,018 20,000 21,351 20,000 - 6078 Sick Leave Pay-Off 4,661 4,837 4,500 6,148 6,500 2,000 6095 Salary Savings - (242,065) - - - - 6101 PERS/Employee Contribution 29,501 17,173 25,920 19,289 26,505 585 6104 PERS Lump Sum - 51,968 54,040 53,794 60,026 5,986 6105 PERS/Employer Contribution 52,252 1,495 10,265 7,701 12,645 2,380 6109 PARS/Employer Contribution 41,915 31,618 32,145 31,609 32,010 (135) 6125 FICA/Employer Contrib/Med 6,970 5,526 6,380 4,924 6,230 (150) 6133 Retiree Health Premium Reimb - 1,230 - 1,649 - - 6140 Life Insurance Allocation 983 686 1,130 757 1,110 (20) 6155 Workers' Comp Allocation 16,816 11,086 15,590 10,994 15,255 (335) 6160 LTD Insurance Allocation 2,759 2,062 3,000 2,090 2,935 (65) 6165 Unemployment Allocation 399 298 445 283 430 (15) 6175 Benefits/Flex Plan 46,171 34,380 50,400 31,631 54,000 3,600 6180 Deferred Comp/Employer Paid 5,385 3,750 5,400 3,510 5,400 - Subtotal 632,859 260,797 618,900 470,591 624,411 5,511 3380000730 CIP/Electric 6033 Overtime Pay/Premium - 2,762 - 1,747 - - 6125 FIXA/Employer Contrib/Med - 40 - 36 - - 301 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 6155 Workers' Comp Allocation - 71 - 99 - - 6165 Unemployment Allocation - 3 - 2 - - Subtotal - 2,876 - 1,884 - - PERSONNEL SUBTOTAL 3,664,516 3,567,011 4,809,501 3,789,127 4,914,359 104,858 OPERATIONS 3300000000 Electric 6597 Obsolete Inventory - Utility 3,084 - - - - - 7025 Overhead Expense - (320,255) - - - Subtotal 3,084 (320,255) - - - - 3340734190 OI/INTEREST&DIVIDEND INC 6320 Fiscal Agent Fees 2,174 1,388 - - - - Subtotal 2,174 1,388 - - - - 3340734510 Electric-Customer Installation 6578 Const Contra/WO Equip & Supplies (389,201) (155,310) - - - - 7065 Const Contra/WO Dept OH (40,965) (15,214) - - - - Subtotal (430,167) (170,524) - - - - 3340734270 Debt Service 7001 Interest Expense 171,491 170,968 126,419 126,419 99,331 (27,088) 7005 Principal Payment - 795,000 820,000 820,000 845,000 25,000 Subtotal 171,491 965,968 946,419 946,419 944,331 (2,088) 3340735800 Electric Supervision & Engineering 6220 Training Schools - - 2,000 2,398 6,000 4,000 6235 Meetings & Conferences - - 2,000 1,083 4,500 2,500 6340 Special Studies - - 49,100 24,550 49,100 - 6345 Program Consultants - - 5,000 2,500 5,000 - 6399 Professional Services/Other - - 12,000 6,000 12,000 - 6530 Office Supplies - 69 2,000 1,412 2,000 - 6563 Supplies/Special - -1,300 650 1,300 - 6566 Small Tools - - 13,000 8,607 8,000 (5,000) 6825 Maint & Repair/Vehicle - -1,000 500 1,000 - 7025 Overhead Expense - 26,207 - - - - Subtotal - 26,275 87,400 47,700 88,900 1,500 3340735830 Distribution Operations-Overhead Lines 6563 Supplies/Special - 749 - - - - 6566 Small Tools 3,397 9,861 - - - - 7025 Overhead Expense - 1,447 - - - - Subtotal 3,397 12,058 - - - - 3340735840 Distribution Operations-Underground Lines 6566 Small Tools 2,628 2,953 - - - - 7025 Overhead Expense - 1,447 - - - - Subtotal 2,628 4,400 - - - - 3340735850 SCE Street Light Power 6905 Utilities / Electricity 9,859 9,614 15,000 12,123 10,000 (5,000) Subtotal 9,859 9,614 15,000 12,123 10,000 (5,000) 3340735860 Electric Meter Maintenance 6566 Small Tools - 12 - - - - 7025 Overhead Expense - 49,089 - - - - Subtotal - 49,101 - - - - 3340735880 Electric Distribution 6201 Uniforms & Laundry 12,690 22,152 30,000 18,658 40,000 10,000 6220 Training Schools 7,212 20,124 20,000 10,524 20,000 - 6225 Training Materials 203 178 1,000 500 1,000 - 6230 Dues & Subscriptions 50,617 54,050 75,000 74,949 75,000 - 6235 Meetings & Conferences 7,142 6,406 8,000 5,390 8,000 - 302 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 6240 Mileage Reimbursement - - 100 50 100 - 6301 Legal Fees - 6,581 2,500 1,250 2,500 - 6340 Special Studies 9,505 49,956 50,000 40,215 50,000 - 6430 Custodial Services - - 6,000 5,832 6,000 - 6493 Outside Service/Repair 498 6,910 13,500 9,306 18,628 5,128 6521 Messenger Service 872 735 800 605 800 - 6530 Office Supplies 943 1,575 1,620 1,766 2,500 880 6551 Fuel and Oil 18,780 22,941 25,000 22,573 25,000 - 6554 Supplies/Custodial & Cleaning - - 900 742 900 - 6563 Supplies/Special 5,763 6,536 10,000 13,765 10,000 - 6564 Supplies/Medical-Dental 6,230 1,092 1,500 1,395 1,500 - 6566 Small Tools 1,863 3,318 3,000 3,209 5,000 2,000 6569 Small Equipment 2,073 15,575 15,000 13,710 25,000 10,000 6601 Advertising Expense 2,978 3,280 3,000 2,090 3,000 - 6805 Maint/Land Improvement - - 7,500 4,945 7,500 - 6815 Maint & Repairs/Bldgs - - 30,000 24,160 46,560 16,560 6825 Maint & Repair / Vehicle 24,791 28,059 30,000 28,358 35,000 5,000 6835 Maint & Repair/Equipment 4,232 1,632 5,000 2,838 5,000 - 6850 Lease Payments 1,662 1,711 7,000 4,547 7,000 - 6904 Utilities/Other 24,640 22,672 18,000 18,414 18,000 - 6910 Utilities/Natural Gas 547 899 700 490 700 - 6915 Utilities/Telephone 12,918 12,672 8,000 8,753 8,000 - Subtotal 196,158 289,051 373,120 319,035 422,688 49,568 3340735910 Electric Structure Improvements 6430 Custodial Services 5,978 5,664 - - - - 6493 Outside Services & Repairs 5,708 2,998 - - - - 6515 Films & Video Recordings - 152 - - - - 6554 Supplies/Custodial & Cleaning 859 1,164 - - - - 6805 Maint/Land Improvement 319 1,300 - - - - 6815 Maint & Repairs/Bldgs 13,011 10,857 16,560 8,365 - (16,560) Subtotal 25,875 22,135 16,560 8,365 - (16,560) 3340735920 Electric Station Equipment 6493 Outside Services & Repairs 28,472 27,136 55,841 53,818 55,841 - 6563 Supplies/Special 5,292 8,408 10,000 5,910 10,000 - Subtotal 33,764 35,544 65,841 59,728 65,841 - - 3340735930 Electric Line Maintenance 6230 Dues & Subscriptions 112 - - - - 6493 Outside Services & Repairs 241,147 439,482 488,485 290,026 515,000 26,515 6563 Supplies/Special 1,383 5,763 6,000 3,296 6,000 - 6835 Maint & Repair/Equipment - - 500 - - (500) Subtotal 242,642 445,246 494,985 293,321 521,000 26,015 3340735940 Distribution Maintenance-Underground Lines 6493 Outside Services & Repairs 24,716 42,034 5,128 2,564 - (5,128) 6563 Supplies/Special 1,799 2,630 - - - - 6835 Maint & Repair/Equipment - 97 - - - - Subtotal 26,516 44,761 5,128 2,564 - (5,128) 3340735950 Distribution Maintenance-Transformers 6493 Outside Services & Repairs 2,500 7,652 - - - - Subtotal 2,500 7,652 - - - - 3340735960 Distribution Maintenance-Street Lighting & Signals 6563 Supplies/Special 4,745 1,085 - - - - Subtotal 4,745 1,085 - - - - 3340735970 Electric Meter Maintenance 6563 Supplies/Special 7,049 6,551 8,000 6,697 8,000 - 6566 Small Tools 7,049 - 500 250 500 - 6835 Maint & Repair/Equipment - - 3,000 1,500 3,000 - Subtotal 14,098 6,551 11,500 8,447 11,500 - 303 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 3340739040 Customer Accounts-Uncollectible Accounts 7055 Uncollectible Accounts 37,669 42,931 - 16,152 - - Subtotal 37,669 42,931 - 16,152 - - 3340745800 Engineering 6220 Training Schools 561 - - - - - 6235 Meetings & Conferences 20 - - - - - 6340 Special Studies 15,000 44,520 - - - - 6345 Program Consultants 3,563 2,064 - - - - 6399 Professional Services/Other 2,324 1,056 - - - - 6530 Office Supplies 1,140 1,073 - - - - 6825 Maint & Repair / Vehicle 86 178 - - - - Subtotal 22,694 48,891 - - - - 3340775550 Purchased Power 6590 Electricity For Resale 17,038,474 15,800,365 19,762,363 18,511,030 19,721,376 (40,987) Subtotal 17,038,474 15,800,365 19,762,363 18,511,030 19,721,376 (40,987) 3340775570 Power Resource Management 6220 Training Schools 4,263 295 7,500 8,520 7,500 - 6235 Meetings & Conferences 116 20 6,000 4,306 6,000 - 6240 Mileage Reimbursement - - 800 400 800 - 6301 Legal Fees 91,060 89,503 100,000 84,543 100,000 - 6340 Special Studies 31,329 - 82,490 41,245 82,490 - 6521 Messenger Service 261 184 300 150 300 - 6530 Office Supplies 142 200 1,000 509 1,000 - 6569 Small Equipment - 1,116 5,000 2,500 5,000 - 6625 Program Expenses 12 - 8,214 4,107 8,214 - 6825 Maintenance & Repair/Vehicle - 96 3,500 1,948 3,500 - 6850 Lease Payments 281 - - - - - 6915 Utilities/Telephone 2,290 1,819 1,651 1,059 1,651 - 7025 Overhead Expense - 242,065 - - - - Subtotal 129,754 335,298 216,455 149,287 216,455 - 3340785560 Power Scheduling & Dispatch 6493 Outside Services & Repairs 410,697 476,736 703,567 608,201 617,900 (85,667) Subtotal 410,697 476,736 703,567 608,201 617,900 (85,667) 3340785650 Power Transmission - 6493 Outside Services & Repairs 3,292,894 3,406,140 4,850,686 4,116,104 3,962,555 (888,131) Subtotal 3,292,894 3,406,140 4,850,686 4,116,104 3,962,555 (888,131) 3340794030 Depreciation Expense 7030 Depreciation Expense 1,353,323 1,327,415 - - - - Subtotal 1,353,323 1,327,415 - - - - 3340799030 Administrative & General 6301 Legal Fees 9,973 5,111 50,000 25,760 50,000 - 6399 Professional Services/Other 2,904 7,041 22,297 11,693 22,297 - 6423 Administrative Allocation 652,325 867,868 1,236,230 1,091,680 1,353,580 117,350 6424 Consumer Services Allocation 2,487,947 2,361,155 2,933,909 3,285,516 3,427,475 493,566 6610 Bond Administration - - 4,250 4,250 4,250 - 7055 Uncollectible Accounts - - 65,000 32,500 65,000 - Subtotal 3,153,149 3,241,175 4,311,686 4,451,399 4,922,602 610,916 3340799270 Taxes & Fees 7010 Franchise Fee (2%) 647,905 725,746 801,996 801,996 798,599 (3,397) 7012 In-lieu Fee (8%) 2,591,619 2,902,984 3,207,984 3,207,984 3,194,395 (13,589) Subtotal 3,239,523 3,628,730 4,009,980 4,009,980 3,992,994 (16,986) 3340799302 Miscellaneous - General Exp 6610 Bond Administration 1,750 1,750 - - - - Subtotal 1,750 1,750 - - - - 304 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 3380000730 CIP/Electric 7099 Miscellaneous 168,738 (2,914) 3,481 172,027 - (3,481) Subtotal 168,738 (2,914) 3,481 172,027 - (3,481) OPERATIONS SUBTOTAL 29,157,430 29,736,566 35,874,171 33,731,883 35,498,142 (376,029) CAPITAL OUTLAY 3300000000 Electric 7140 Equipment & Machinery - (304,286) - - - - 7145 Lines, Mains & Sewers - (117,766) - - - - Subtotal - (304,286) - - - - 3340733620 Station Equipment 7140 Equipment & Machinery 3,735 8,767 140,713 70,357 140,713 - Subtotal 3,735 8,767 140,713 70,357 140,713 - 3340733640 Poles, Towers & Fixtures 7130 Structures/Other 20,333 34,053 35,000 33,174 35,000 - Subtotal 20,333 34,053 35,000 33,174 35,000 - 3340733650 Overhead Conductors & Devise - 7130 Structures/Other 21 - - - - - 7145 Lines, Mains & Sewers 23,639 39,925 30,000 34,657 30,000 - Subtotal 23,660 39,925 30,000 34,657 30,000 - 3340733660 Underground Conduit 7130 Structures/Other 973 3,829 38,170 19,789 38,170 - Subtotal 973 3,829 38,170 19,789 38,170 - 3340733670 Underground Conductors & Devise 7145 Lines, Mains & Sewers 286,354 153,893 426,107 234,020 426,107 - Subtotal 286,354 153,893 426,107 234,020 426,107 - 3340733680 Line Transformers 7140 Equipment & Machinery 212,668 188,432 411,568 223,490 411,568 - Subtotal 212,668 188,432 411,568 223,490 411,568 - 3340733700 Meters 7140 Equipment & Machinery 75,210 59,821 253,229 133,326 253,229 - Subtotal 75,210 59,821 253,229 133,326 253,229 - 3340733730 Street Lighting 7130 Structures/Other 34,459 96,335 35,000 34,291 35,000 - Subtotal 34,459 96,335 35,000 34,291 35,000 - 3340733920 Transportation Equipment 7135 Vehicles - - 168,892 145,205 165,375 (3,517) Subtotal - - 168,892 145,205 165,375 (3,517) CIP Projects 3300000000 Electric 7120 Construction & Improvements - (80,867) - - - - Subtotal - (80,867) - - - - 3380000730 CIP/Electric 7120 Construction & Improvements 174,835 80,867 1,880,078 947,039 300,000 (1,580,078) 7125 Bldgs/Min Improvements/Remod - - 100,000 50,551 - (100,000) 7130 Structures/Other 243,958 - 470,298 235,149 - (470,298) 7140 Equipment & Machinery 7,345 241,018 4,887,854 2,830,015 161,163 (4,726,691) 305 BUDGET UNIT: ALL FUND 33 DIVISIONS - ELECTRIC (DETAILS) ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE 7143 Computer Software 62,381 11,931 313,466 - (11,931) 7145 Lines, Mains & Sewers 11,994 117,766 570,240 285,120 100,000 (470,240) Subtotal 438,132 502,033 7,920,401 4,661,340 561,163 (7,359,238) CAPITAL OUTLAY SUBTOTAL 1,095,523 584,169 9,459,080 5,589,648 2,096,325 (7,362,755) TRANSFERS OUT 3300000000 Electric Operations 5950 Transfers Out 407,891 377,788 150,000 150,000 300,000 150,000 Subtotal 407,891 377,788 150,000 150,000 300,000 150,000 3340735830 Dist Oper - Overhead Line Expenses 5950 Transfers Out 14,820 18,019 6,975 6,975 7,360 385 Subtotal 14,820 18,019 6,975 6,975 7,360 385 3340735840 Dist Oper - Underground Line Expenses 5950 Transfers Out 14,820 18,018 - - - - Subtotal 14,820 18,018 - - - - 3340735860 Electric Meter Maintenance 5950 Transfers Out 10,932 11,106 - - - - Subtotal 10,932 11,106 - - - - 3340735880 Electric Distribution 5950 Transfers Out - - 42,000 42,000 42,695 695 Subtotal - - 42,000 42,000 42,695 695 3340775550 Purchased Power 5950 Transfers Out 655,829 - - - - - Subtotal 655,829 - - - - - TRANSFERS OUT SUBTOTAL 1,104,291 424,931 198,975 198,975 350,055 151,080 ELECTRIC FUND TOTAL:35,021,761 34,312,676 50,341,727 43,309,633 42,858,881 (7,482,846) 306 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 2020-21 STRATEGIC GOALS: ·Fund or develop projects aimed at reduction of Greenhouse Gas emissions. FY 2019-20 PROGRAM HIGHLIGHTS: ·$1.5 million dollars were debited to fund renewable projects administered by Azusa Light and Water. 307 BUDGET UNIT: FUND 23 - CLIMATE BALANCING ACCOUNT DIVISION REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 19-20 19-20 20-21 VARIANCE EXPLANATION OPERATIONS 6625 Program Expense-Renewables 1,450,000 1,817,695 3,726,882 2,276,882 For renewable project costs from balance received from monies received from Greenhouse Gas Auctions since 2018 thru 2020 are being budgeted to be spent in FY 2020-2021 6625 Program Expense-R&D 50,000 0 0 (50,000)No R&D Projects scheduled in FY2021 308 Description 2340770xxx 6625 Program Expense - CA Climate Change, Renewables, Research & Development. LIGHT & WATER - CLIMATE BALANCE ACCOUNT ACTIVITY DETAIL Account Number 309 BUDGET UNIT: CA CLIMATE BALANCING ACCOUNT ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE OPERATIONS 2340770556 RENEWABLES 6625 Program Expense - 1,497,207 1,450,000 1,817,695 3,726,882 2,276,882 SUBTOTAL - 1,497,207 1,450,000 1,817,695 3,726,882 2,276,882 2340770557 RESEARCH & DEVELOPMENT 6625 Program Expense - - 50,000 - - (50,000) SUBTOTAL - - 50,000 - - (50,000) OPERATIONS SUBTOTAL - 1,497,207 1,500,000 1,817,695 3,726,882 2,226,882 CLIMATE BALANCE ACCOUNT FUND TOTAL- 1,497,207 1,500,000 1,817,695 3,726,882 2,226,882 310 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 2020-21 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 2019-20 PROGRAM HIGHLIGHTS: ·Achieved a waste diversion rate of 4.5 pounds per person per day (PPD) in the most recent compliance period (equivalent to 64%). ·Successful CalRecycle review of diversion programs offered by the City. ·Approval of Construction and Demolition Ordinance to be implemented by Building Department and Code Enforcement. ·Secured Used Oil Recycling and Beverage Container Recycling Grants from CalRecycle and successful implementation of the programs. ·Successful April Clean and Green Month activities consisting of shred-a-thon, electronic waste and household hazardous waste collection, smart gardening program, document 311 destruction for city departments and other community outreach events on recycling, energy and water conservation. ·Held additional household hazardous waste and electronic waste collection and shred- a-thon events. 312 BUDGET UNIT:ALL FUNDS - RECYCLING AND SOLID WASTE - XXXXX REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 19-20 19-20 20-21 VARIANCE EXPLANATION OPERATIONS 6625 Program Expense 76,147 58,101 76,280 133 Minor increase in block oil grant program expense 6455 Refuse Collection 4,569,332 3,612,448 4,140,720 (428,612) Latest forecast for refuse collection 313 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 314 BUDGET UNIT: RECYCLING & SOLID WASTE ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 17-18 18-19 19-20 19-20 20-21 VARIANCE PERSONNEL 3940750065 AB 939 FEE 6003 Salaries/Regular 114,624 92,692 133,085 88,578 131,520 (1,565) 6015 Salaries/Vacation 1,554 3,370 - 501 - - 6024 Salaries/Sick Leave 8,032 1,124 - 1,033 - - 6027 Salaries/Bereavement - 1,235 - -- - 6045 Sal/Education Incentive 375 - - 7 - - 6047 Sal/Bonus - - - 5,008 - - 6048 Sal/Lang Pay 531 720 1,680 763 1,680 - 6069 Allowances/Vehicle 810 1,959 1,800 1,710 1,800 - 6070 Allowances/Telephone 350 900 900 855 900 - 6075 Vacation Pay-Off 14,496 - - 404 - - 6078 Sick Leave Pay-Off 177 - - - - - 6101 PERS/Employee Contribution 3,366 6,955 9,190 6,376 9,300 110 6104 PERS Lump Sum - 15,760 9,280 9,240 21,059 11,779 6105 PERS/Employer Contribution 15,523 2,120 3,640 2,541 4,435 795 6109 PARS/Employer Contribution 2,490 2,992 7,920 3,438 16,730 8,810 6125 FICA/Employer Contrib/Med 2,113 1,532 2,240 1,478 2,205 (35) 6140 Life Insurance Allocation 143 215 400 221 395 (5) 6155 Workers' Comp Allocation 2,634 3,966 5,500 3,836 5,435 (65) 6160 LTD Insurance Allocation 490 941 1,035 903 1,025 (10) 6165 Unemployment Allocation 87 86 150 81 150 - 6175 Benefits/Flex Plan 9,178 10,416 16,800 9,780 18,000 1,200 6180 Deferred Comp/Employer Paid 3,422 2,522 3,060 2,274 3,060 - SUBTOTAL 180,395 149,503 196,680 139,027 217,694 21,014 PERSONNEL SUBTOTAL 180,395 149,503 196,680 139,027 217,694 21,014 OPERATIONS 2840750062 OIL BLOCK GRANT 6625 Program Expense 12,896 14,141 13,535 6,768 13,699 164 SUBTOTAL 12,896 14,141 13,535 6,768 13,699 164 2840750064 BEVERAGE CONTAINER RECYCLING 6625 Program Expense 15,495 11,888 12,612 6,306 12,581 (31) SUBTOTAL 15,495 11,888 12,612 6,306 12,581 (31) 3940750065 AB 939 FEE 6230 Dues & Subscriptions - - 275 138 275 - 6235 Meetings & Conferences - 65 2,000 1,010 2,000 - 6301 Legal Fees - -9,000 4,500 9,000 - 6399 Professional Services - - 20,000 10,000 20,000 - 6423 Administrative Allocation - 4,425 4,835 5,054 4,835 - 6493 Outside Services & Repairs 3,509 - - - - - 6518 Postage - 2,374 2,500 1,250 2,500 - 6539 Printing, Binding & Duplicating - 2,619 3,000 1,500 3,000 - 6625 Program Expense 40,919 86,864 50,000 45,028 50,000 - SUBTOTAL 44,428 96,347 91,610 68,480 91,610 - 3640750000 REFUSE CONTRACT 6455 Refuse Collection 3,723,772 3,718,893 4,569,332 3,612,448 4,140,720 (428,612) 7055 Uncollectible Accounts 17,923 15,235 25,000 21,412 25,000 - SUBTOTAL 3,741,695 3,734,128 4,594,332 3,633,860 4,165,720 (428,612) - OPERATIONS SUBTOTAL 3,814,514 3,856,505 4,712,089 3,715,414 4,283,610 (428,479) TRANSFERS OUT 3640750000 REFUSE CONTRACT 5950 Transfers Out 823,512 850,000 872,420 872,420 922,190 49,770 SUBTOTAL 823,512 850,000 872,420 872,420 922,190 49,770 TRANSFERS OUT SUBTOTAL 823,512 850,000 872,420 872,420 922,190 49,770 SOLID WASTE MGMT. TOTAL 4,818,420 4,856,008 5,781,189 4,726,861 5,423,494 (357,695) 315