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11. Light Water
CITY OF AZUSA LIGHT & WATER California Climate Balancing Account Solid Waste Public Benefit Programs Consumer Services Water UƟlity Electric UƟlity FY 2021/22 Adopted Budget 156 CA CLIMATE CHANGE BALANCING ACCOUNT PROGRAM DESCRIPTION The Fund (Fund 23) 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 its electric customers. Fund 23 is replenished only when Azusa sells GHG Allowances, which may not occur on a regular basis. FY 2021-22 STRATEGIC GOALS AND OBJECTIVES •Fund or develop projects aimed at reduction of Greenhouse Gas emissions. FY 2020-21 ACCOMPLISHMENTS •$1.5 million dollars were debited to fund renewable projects administered by Azusa Light and Water. 157 ALL FUND 23 REVISED YEAR END EST ADOPTED ACCT # DESCRIPTION 20-21 20-21 21-22 VARIANCE EXPLANATION OPERATIONS 6625 Program Expense 3,726,882 2,160,000 2,000,000 (1,726,882) Allocated allowances decreased by state CLIMATE BALANCING ACCOUNT DETAILED VARIANCE EXPLANATION 158 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE OPERATIONS 2340770556 RENEWABLES 6625 Program Expense 1,497,207 1,441,091 3,726,882 2,160,000 2,000,000 (1,726,882) SUBTOTAL 1,497,207 1,441,091 3,726,882 2,160,000 2,000,000 (1,726,882) OPERATIONS SUBTOTAL 1,497,207 1,441,091 3,726,882 2,160,000 2,000,000 (1,726,882) CLIMATE BALANCE ACCOUNT 1,497,207 1,441,091 3,726,882 2,160,000 2,000,000 (1,726,882) CA CLIMATE BALANCING ACCOUNT EXPENDITURE DETAIL 159 RECYCLING AND SOLID WASTE 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 & Water Department on billing, customer service and public information issues. The Light & 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, 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 2021‐22 STRATEGIC GOALS AND OBJECTIVES •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 organic waste diversion programs to make progress toward the 2025 goal of 75% organic waste diversion set by SB 1383. •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 2020‐21 ACCOMPLISHMENTS •Achieved a waste diversion rate of 4.9 pounds per person per day (PPD) in the most recent compliance period (equivalent to 61%). •Successful CalRecycle review of diversion programs offered by the City. •Successful implementation of city‐sponsored household hazardous waste and electronic waste collection. •Secured Used Oil Recycling and Beverage Container Recycling Grants from CalRecycle and successful implementation of the programs. •Due to the COVID‐19 pandemic, April Clean and Green Month activities were canceled; however, some recycling programs such as shred‐a‐thon, electronic waste and household hazardous waste collection, online smart gardening classes, and document destruction for city departments were successfully and safely implemented. 160 ALL FUND 28, 36, and 39 REVISED YEAR END EST ADOPTED ACCT #DESCRIPTION 20-21 20-21 21-22 VARIANCE EXPLANATION OPERATIONS 6625 Program Expense 76,280 104,023 101,745 25,465 Additonal HHW Event in November 6455 Refuse Collection 4,140,720 4,023,307 4,579,000 438,280 FY 21/22 Rate Adjustment (Tentative) RECYCLING AND SOLID WASTE DETAILED VARIANCE EXPLANATION 161 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 3940750065 AB 939 FEE 6003 Salaries/Regular 92,692 86,284 131,520 92,906 94,760 (36,760) 6015 Salaries/Vacation 3,370 522 - 1,308 - - 6024 Salaries/Sick Leave 1,124 795 - 236 - - 6027 Salaries/Bereavement 1,235 - - 1,146 - - 6045 Sal/Education Incentive - 6 - - - - 6047 Sal/Bonus - 3,852 - 186 - - 6048 Sal/Lang Pay 720 784 1,680 847 810 (870) 6069 Allowances/Vehicle 1,959 1,607 1,800 1,782 1,800 - 6070 Allowances/Telephone 900 804 900 891 900 - 6075 Vacation Pay-Off - 906 - 6,275 - - 6101 PERS/Employee Contribution 6,955 6,202 9,300 6,766 6,625 (2,675) 6104 PERS Lump Sum 15,760 9,240 21,059 20,082 - (21,059) 6105 PERS/Employer Contribution 2,120 2,466 4,435 3,242 3,155 (1,280) 6109 PARS/Employer Contribution 2,992 3,573 16,730 3,783 3,515 (13,215) 6125 FICA/Employer Contrib/Med 1,532 1,429 2,205 1,569 1,595 (610) 6140 Life Insurance Allocation 215 216 395 235 285 (110) 6155 Workers' Comp Allocation 3,966 3,690 5,435 3,865 3,930 (1,505) 6160 LTD Insurance Allocation 941 873 1,025 945 70 (955) 6165 Unemployment Allocation 86 78 150 84 110 (40) 6175 Benefits/Flex Plan 10,416 9,845 18,000 10,394 11,755 (6,245) 6180 Deferred Comp/Employer Paid 2,522 2,198 3,060 2,544 2,700 (360) SUBTOTAL 149,503 135,367 217,694 159,085 132,010 (85,684) PERSONNEL SUBTOTAL 149,503 135,367 217,694 159,085 132,010 (85,684) OPERATIONS 2840750062 OIL BLOCK GRANT 6625 Program Expense 14,141 14,016 13,699 13,448 13,880 181 SUBTOTAL 14,141 14,016 13,699 13,448 13,880 181 2840750064 BEVERAGE CONTAINER RECYCLING 6625 Program Expense 11,888 15,338 12,581 14,690 12,865 284 SUBTOTAL 11,888 15,338 12,581 14,690 12,865 284 3940750065 AB 939 FEE 6230 Dues & Subscriptions - - 275 - 275 - 6235 Meetings & Conferences 65 25 2,000 - 2,000 - 6301 Legal Fees - - 9,000 - 9,000 - 6399 Professional Services - - 20,000 - 20,000 - 6423 Administrative Allocation 4,425 4,369 4,835 4,835 2,575 (2,260) 6518 Postage 2,374 - 2,500 - 2,500 - 6539 Printing, Binding & Duplicating 2,619 - 3,000 - 3,000 - 6625 Program Expense 86,864 70,951 50,000 75,885 75,000 25,000 SUBTOTAL 96,347 75,345 91,610 80,720 114,350 22,740 3640750000 REFUSE CONTRACT 6455 Refuse Collection 3,718,893 3,968,433 4,140,720 4,023,307 4,579,000 438,280 7055 Uncollectible Accounts 15,235 8,912 25,000 6,701 25,000 - SUBTOTAL 3,734,128 3,977,345 4,165,720 4,030,008 4,604,000 438,280 - OPERATIONS SUBTOTAL 3,856,505 4,082,044 4,283,610 4,138,866 4,745,095 461,485 TRANSFERS OUT 3640750000 REFUSE CONTRACT 5950 Transfers Out 850,000 872,420 922,190 922,190 989,000 66,810 SUBTOTAL 850,000 872,420 922,190 922,190 989,000 66,810 TRANSFERS OUT SUBTOTAL 850,000 872,420 922,190 922,190 989,000 66,810 SOLID WASTE MGMT. TOTAL 4,856,008 5,089,831 5,423,494 5,220,141 5,866,105 442,611 RECYCLING & SOLID WASTE EXPENDITURE DETAIL 162 PUBLIC BENEFIT PROGRAM 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 2021-22 STRATEGIC GOALS AND OBJECTIVES •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. •Implement new “Check Me” HVAC refrigerant monitoring and upgrade program for customers and City facilities. FY 2020-21 ACCOMPLISHMENTS •Achieved estimated gross annual energy savings of 3,703,546 kWh in the most recent reporting period from several conservation programs such as: (1) Commercial, Industrial & Institutional Energy Partnership Program which provides energy audits for businesses and City facilities 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) Municipal energy efficiency projects to reduce utility consumption and expenses; (3) LED exchanges and giveaways to promote energy efficient lighting; (4) 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 and Municipal Retrofit Program. 163 ALL FUND 24 REVISED YEAR END EST ADOPTED ACCT #DESCRIPTION 20-21 20-21 21-22 VARIANCE EXPLANATION OPERATIONS 6625 Program Expense (Energy Efficiency) 1,075,000 955,000 1,050,000 (25,000) Residential - $130,000 (appliance rebates, shade tree program, energy audits, conservation education at schools, weatherization); Commercial/Industrial - $450,000 (energy audits & retrofit rebates), ; Municipal - $325,000 (energy upgrades municipal buildings); LED lighting retrofits - $150,000 and others 6625 Program Expense (Renewables) 30,000 30,000 60,000 30,000 Increase in renewable energy projects PUBLIC BENEFIT DETAILED VARIANCE EXPLANATION 164 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 2440739085 ADMINISTRATION OF PBC 6003 Salaries/Regular 154,635 136,206 119,455 144,368 161,725 42,270 6015 Salaries/Vacation - 1,345 - 3,497 - - 6024 Salaries/Sick Leave - 1,452 - 551 - - 6033 Overtime Pay/Premium 10 - - - - - 6045 Salaries/Education Incentive 1,017 917 1,015 1,628 2,100 1,085 6048 Salaries/Language 1,020 1,649 720 1,714 1,890 1,170 6069 Allowances/Vehicle 159 168 180 178 180 - 6075 Vacation/Pay-Off 6,993 10,537 7,500 11,626 - (7,500) 6078 Sick Leave/Pay-Off 52 - - - - - 6101 PERS/Employee Contribution 11,447 9,746 8,425 10,656 11,235 2,810 6104 PERS Lump Sum 15,473 17,602 19,089 18,203 - (19,089) 6105 PERS/Employer Contribution 4,069 4,180 4,025 5,142 5,370 1,345 6109 PARS/Employer Contribution 15,497 14,892 12,585 16,321 17,455 4,870 6125 FICA/Employer Contrib/Med 2,816 2,424 2,020 2,660 2,785 765 6140 Life Insurance Allocation 411 386 355 413 480 125 6155 Workers' Comp Allocation 6,678 5,686 4,855 6,105 6,640 1,785 6160 LTD Insurance Allocation 1,251 1,080 930 1,169 1,255 325 6165 Unemployment Allocation 153 118 140 129 190 50 6175 Benefits/Flex Plan 31,334 21,952 19,800 24,398 26,040 6,240 6180 Deferred Comp/Employer Paid 2,252 2,465 2,000 4,176 4,200 2,200 SUBTOTAL 255,267 232,805 203,094 252,935 241,545 38,451 PERSONNEL SUBTOTAL 255,267 232,805 203,094 252,935 241,545 38,451 OPERATIONS 2440739081 RESIDENTIAL LOW INCOME 6625 Program Expense 73,418 64,624 80,000 80,000 80,000 - SUBTOTAL 73,418 64,624 80,000 80,000 80,000 - 2440739082 ENERGY EFFICIENCY PROGRAM 6625 Program Expense 584,933 704,223 1,075,000 955,000 1,050,000 (25,000) SUBTOTAL 584,933 704,223 1,075,000 955,000 1,050,000 (25,000) 2440739083 RESEARCH & DEVELOPMENT 6625 Program Expense - - 10,000 5,000 10,000 - SUBTOTAL - - 10,000 5,000 10,000 - 2440739084 RENEWABLES 6625 Program Expense 6,001 - 30,000 30,000 60,000 30,000 SUBTOTAL 6,001 - 30,000 30,000 60,000 30,000 2440739085 ADMINISTRATION OF PBC 6625 Program Expense 37,702 33,473 60,000 52,613 60,000 - 6825 Maint & Repair/Vehicle - - 500 250 500 - 6850 Lease Payments 860 - 4,100 2,050 4,100 - SUBTOTAL 38,562 33,473 64,600 54,913 64,600 - OPERATIONS SUBTOTAL 702,914 802,320 1,259,600 1,124,913 1,264,600 5,000 PUBLIC BENEFIT PROG FUND TOTAL 958,181 1,035,125 1,462,694 1,377,849 1,506,145 43,451 L&W PUBLIC BENEFIT PROGRAMS EXPENDITURE DETAIL ALL FUND 24 165 CONSUMER SERVICES 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 2021-22 STRATEGIC GOALS AND OBJECTIVES •Continue offering customers the best options to process payments and utility service requests online and over the phone. •Complete the software version upgrade of the 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. 166 FY 2020-21 ACCOMPLISHMENTS •Introduced E-mail, Live Chat and Text Messaging communication channels to ALW customers. •Completion of the Advanced Metering Infrastructure (AMI) project implementation. •Deployed new web portal to enable customers to view their hourly AMI meter usage history. 167 ALL FUND 31 REVISED YEAR END EST ADOPTED ACCT #DESCRIPTION 20-21 20-21 21-22 VARIANCE EXPLANATION OPERATIONS 6518 Postage 200,000 200,000 250,000 50,000 Postal rate increase and monthly billing of AVW customers. 6915 Utilities/Telephone 81,400 97,657 114,900 33,500 Increased number of VOIP phone system users CONSUMER SERVICES DETAILED VARIANCE EXPLANATION 168 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 6003 Salaries/Regular 1,781,811 1,944,582 2,483,590 1,838,776 2,331,695 (151,895) 6006 Salaries/Temp & Part-Time 77,692 83,689 181,085 77,711 25,975 (155,110) 6012 Salaries/Comp-Time 15,447 7,393 - 6,640 - - 6015 Salaries/Vacation 131,877 109,031 - 114,237 - - 6024 Salaries/Sick Leave 57,130 93,261 - 86,346 - - 6027 Salaries/Bereavement 8,844 3,268 - 12,942 - - 6033 Overtime Pay/Premium 49,988 51,465 63,300 29,396 3,000 (60,300) 6039 Salaries/Education Incentive 3,236 13,037 - 31,263 10,000 10,000 6045 Standby Pay/Premium 4,526 4,489 2,950 5,439 6,000 3,050 6047 Salaries/Bonuses - 21,964 - 2,476 - - 6048 Salaries/Language Pay 19,385 16,798 15,450 15,229 14,400 (1,050) 6063 Salaries/Jury Duty 3,415 2,146 - - - - 6068 Allowances/Management - - - 490 - - 6069 Allowances/Vehicle 25,666 26,262 26,220 26,167 26,220 - 6070 Allowances/Telephone 900 803 900 891 900 - 6072 Salaries/Injury 39,809 983 - 23,402 - - 6075 Vacation Pay-Off 49,983 32,056 33,500 34,240 20,000 (13,500) 6078 Sick Leave Pay-Off 11,027 11,239 16,500 20,436 12,000 (4,500) 6091 Leave Liability Adjustments (7,463) 4,593 - - - - 6101 PERS/Employee Contribution 115,782 112,512 180,460 103,904 163,005 (17,455) 6104 PERS Lump Sum 316,148 364,775 405,843 396,425 - (405,843) 6105 PERS/Employer Contribution 339,617 606,110 84,993 122,865 78,115 (6,878) 6107 Apple Pay Plan 564 448 5,780 1,515 - (5,780) 6109 PARS/Employer 102,593 97,272 133,140 90,867 75,940 (57,200) 6125 FICA/Employer Contrib/Med 34,801 37,632 46,390 36,274 41,985 (4,405) 6133 Retiree Health Premium Reimb 71,358 108,774 5,330 16,468 17,800 12,470 6140 Life Insurance Allocation 4,902 5,733 6,665 5,510 6,830 165 6155 Workers' Comp Allocation 87,332 93,684 106,085 89,643 95,360 (10,725) 6160 LTD Insurance Allocation 14,952 16,613 19,300 16,435 18,150 (1,150) 6165 Unemployment Allocation 2,115 2,310 3,200 2,225 2,900 (300) 6175 Benefits/Flex Plan 449,224 465,193 555,870 424,300 512,065 (43,805) 6180 Deferred Comp/Employer Paid 9,552 10,469 12,810 18,078 16,360 3,550 PERSONNEL SUBTOTAL 3,822,213 4,348,586 4,389,361 3,650,592 3,478,700 (910,661) OPERATIONS 6201 Uniforms & Laundry 18,627 15,614 18,500 18,500 18,500 - 6215 Tuition Reimbursement 5,038 5,716 5,000 6,059 5,000 - 6220 Training Schools 3,169 4,184 10,200 5,228 10,200 - 6230 Dues & Subscriptions 339 670 300 266 300 - 6235 Meetings & Conferences 16,553 10,424 29,250 14,965 29,250 - 6240 Mileage Reimbursement - - 100 50 100 - 6301 Legal Fees 10,227 9,388 25,110 14,111 25,110 - 6325 Appraisal Fees 830 - - - - - 6335 Bond Processing Fees 130 - - - - 6399 Professional Services/Other 15,003 15,222 57,800 46,599 57,800 - 6415 Computer Software Support 110,242 139,657 250,000 250,000 250,000 - 6430 Custodial Services 14,556 14,568 23,500 19,420 23,500 - 6480 Insurance Claims 463 - 500 250 500 - 6493 Outside Services & Repairs 279,008 215,824 356,370 356,938 356,370 - 6499 Contract Services & Fees 44,493 44,493 45,000 44,747 45,000 - 6518 Postage 133,572 148,860 200,000 200,000 250,000 50,000 6521 Messenger Service 367 269 465 680 465 - 6527 Supplies/Computer/Small Equipment 2,194 6,495 5,000 5,000 5,000 - 6530 Office Supplies 12,905 19,713 14,300 14,419 14,300 - 6539 Printing, Binding & Duplicating 3,879 5,399 6,750 5,109 6,750 - 6551 Fuel and Oil 18,223 12,161 16,250 12,393 16,250 - 6554 Supplies/Custodial & Cleaning 2,094 2,577 4,000 4,382 4,000 - CONSUMER SERVICES (Summary) EXPENDITURE DETAIL ALL FUND 31 169 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE CONSUMER SERVICES (Summary) EXPENDITURE DETAIL ALL FUND 31 6563 Supplies/Special 6,953 8,711 9,300 6,224 9,300 - 6564 Supplies/Medical-Dental 1,055 83 200 100 200 - 6566 Small Tools 183 164 750 492 750 - 6569 Small Equipment 3,945 7,669 8,000 4,166 8,000 - 6570 Computer Peripherals/Misc 1,916 258 1,000 558 1,000 - 6572 Office Furniture & Equipment 888 407 2,000 1,500 2,000 - 6601 Advertising Expense 2,060 - 800 400 800 - 6615 Safety & Security Services Exp 2,709 3,892 6,000 4,355 6,000 - 6620 Recordation Expense 202 - - - - - 6670 IT Allocation 715,705 702,355 920,548 861,235 1,061,250 140,702 6760 Insurance Allocation 586,150 624,231 676,707 676,707 688,969 12,262 6805 Maintenance/Land Improvements 8,959 9,840 15,000 11,600 15,000 - 6815 Maint & Repairs/Bldgs 22,788 11,613 37,080 19,692 37,080 - 6825 Maint & Repair / Vehicle 5,755 4,924 8,000 5,182 8,000 - 6835 Maint & Repair/Equipment 27,600 28,222 58,250 47,825 58,250 - 6840 Rent/Office Furniture & Equip 5,287 5,377 8,025 8,139 8,025 - 6850 Lease Payments - - - - - - 6904 Utilities/Other 5,389 4,360 7,000 5,430 7,000 - 6915 Utilities/Telephone 68,520 96,468 81,400 97,657 114,900 33,500 7030 Depreciation Expense 32,933 46,021 - - - - 7050 Donations/Contribution 1,600 - 11,855 5,928 11,855 - OPERATIONS SUBTOTAL 2,192,508 2,225,829 2,920,310 2,776,303 3,156,774 236,464 CAPITAL OUTLAYS 7120 Construction & Improvements - (1,336) 96,577 96,577 - (96,577) 7135 Vehicles - 98,697 - - - - 7140 Equipment & Machinery 30,753 59,683 75,000 27,106 - (75,000) 7142 Computer Equipment 36,727 - 32,922 30,319 14,725 (18,197) CAPITAL OUTLAYS SUBTOTAL 67,480 157,045 204,499 154,002 14,725 (189,774) TRANSFERS OUT 5950 Transfers Out 434,526 482,237 544,759 544,759 594,956 50,197 TRANSFERS OUT SUBTOTAL 434,526 482,237 544,759 544,759 594,956 50,197 CONSUMER SERVICE FUND TOTAL: 6,516,728 7,213,697 8,058,929 7,125,656 7,245,154 (813,775) 170 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 3100000000 CONSUMER SERVICES 6105 PERS/Employer Contribution (39) - - - - - Subtotal (39) - - - - - 3140701928 Utility Board 6069 Allowances/Vehicle 21,000 21,193 21,000 21,000 21,000 - Subtotal 21,000 21,193 21,000 21,000 21,000 - 3140702920 Utility Administration 6003 Salaries/Regular 481,739 506,202 650,070 480,086 663,215 13,145 6012 Salaries/Comp-Time 7,028 - - 878 - - 6015 Salaries/Vacation 11,800 7,739 - 16,586 - - 6024 Salaries/Sick Leave 9,800 11,089 - 6,866 - - 6027 Salaries/Bereavement 2,414 - - 4,471 - - 6033 Overtime Pay/Premium 3,280 2,814 2,300 3,360 3,000 700 6045 Salaries/Education Incentive 307 - - - - - 6047 Sal/Bonus - 21,964 - 2,476 - - 6048 Salaries/Language Pay 2,368 610 - - - - 6063 Salaries/Jury Duty 3,246 - - - - - 6069 Allowances/Vehicle 4,666 5,069 5,220 5,167 5,220 - 6070 Allowances/Telephone 900 803 900 891 900 - 6075 Vacation Pay-Off 33,480 19,477 20,000 6,942 10,000 (10,000) 6078 Sick Leave Pay-Off 2,092 967 2,000 1,512 2,000 - 6101 PERS/Employee Contribution 23,268 22,537 45,395 22,482 45,495 100 6104 PERS Lump Sum 85,326 91,860 102,925 98,151 - (102,925) 6105 PERS/Employer Contribution 23,766 28,616 21,735 30,538 21,770 35 6109 PARS/Employer Contribution 5,095 84 - - - - 6125 FICA/Employer Contrib/Med 8,436 8,532 11,265 7,956 11,370 105 6140 Life Insurance Allocation 1,189 1,325 1,905 1,284 1,940 35 6155 Workers' Comp Allocation 20,624 21,875 26,225 20,539 26,770 545 6160 LTD Insurance Allocation 3,927 4,446 5,060 4,793 5,160 100 6165 Unemployment Allocation 505 527 785 483 790 5 6175 Benefits/Flex Plan 64,569 72,610 129,600 71,165 114,595 (15,005) 6180 Deferred Comp/Employer Paid 9,552 10,469 11,010 11,454 13,360 2,350 Subtotal 809,374 839,616 1,036,395 798,080 925,585 (110,810) 3140702935 L&W Building Maintenance 6033 Overtime Pay/Premium 248 437 - 3,355 - - 6125 FICA/Employer Contrib/Med 4 6 - 49 - - 6155 Workers' Comp Allocation 7 8 - 82 - - 6165 Unemployment Allocation 0 0 - 3 - - Subtotal 258 453 - 3,488 - - 3140711902 Field Services 6003 Salaries/Regular 548,610 563,443 502,755 336,168 328,890 (173,865) 6006 Salaries/Temp & Part-Time 31,019 2,705 100,955 - - (100,955) 6012 Salaries/Comp-Time 1,329 474 - 23 - - 6015 Salaries/Vacation 38,210 35,367 - 25,373 - - 6024 Salaries/Sick Leave 13,113 8,552 - 2,470 - - 6027 Salaries Bereavement 1,821 1,582 - 5,082 - - 6033 Overtime Pay/Premium 35,570 39,462 50,000 8,365 - (50,000) 6039 Standby Pay/Premium 3,236 13,037 - 31,263 10,000 10,000 6048 Salaries/Language Pay 3,600 3,629 2,400 2,477 2,400 - 6068 Allowances/Management - - - 245 - - 6072 Salaries / Injury 38,589 289 - 662 - - 6075 Vacation Pay-Off 3,296 9,270 11,000 1,397 5,000 (6,000) 6078 Sick Leave Pay-Off 6,822 10,272 14,000 7,708 5,000 (9,000) 6101 PERS/Employee Contribution 28,864 24,453 41,890 14,236 22,415 (19,475) 6104 PERS Lump Sum 87,113 108,908 119,905 86,954 - (119,905) 6105 PERS/Employer Contribution 284,414 532,093 17,578 24,771 10,745 (6,833) 6107 APPLE/EMPLYR CON - - 2,775 - - (2,775) 6109 PARS/Employer Contribution 29,451 25,718 37,405 15,007 13,105 (24,300) CONSUMER SERVICES (Detail) EXPENDITURE DETAIL ALL FUND 31 171 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE CONSUMER SERVICES (Detail) EXPENDITURE DETAIL ALL FUND 31 6125 FICA/Employer Contrib/Med 10,796 10,911 10,365 6,683 5,850 (4,515) 6133 Retiree Health Premium Reimb 59,966 96,091 1,800 1,238 1,800 - 6140 Life Insurance Allocation 1,465 1,523 1,470 948 960 (510) 6155 Workers' Comp Allocation 28,250 26,193 24,240 15,918 13,255 (10,985) 6160 LTD Insurance Allocation 4,389 4,182 3,905 2,681 2,565 (1,340) 6165 Unemployment Allocation 679 693 705 429 405 (300) 6175 Benefits/Flex Plan 162,903 149,889 108,420 83,322 72,280 (36,140) Subtotal 1,423,506 1,668,738 1,051,568 673,421 494,670 (556,898) 3140711903 Records and Collections 6003 Salaries/Regular 688,527 782,513 1,202,630 904,395 1,201,050 (1,580) 6006 Salaries/Temp & Part-Time 46,673 80,984 80,130 77,711 25,975 (54,155) 6012 Salaries/Comp-Time 7,090 6,918 - 5,739 - - 6015 Salaries/Vacation 78,325 60,342 - 60,674 - - 6024 Salaries/Sick Leave 32,687 46,575 - 77,010 - - 6027 Salaries Bereavement 4,609 1,686 - 3,388 - - 6033 Overtime Pay/Premium 10,890 8,752 11,000 14,317 - (11,000) 6045 Salaries/Education Incentive 3,381 3,025 1,500 2,970 3,000 1,500 6048 Salaries/Language Pay 13,417 12,559 13,050 12,752 12,000 (1,050) 6063 Salaries/Jury Duty 169 2,146 - - - - 6068 Allowances/Management - - - 245 - - 6072 Salaries/Injury 1,220 694 - 22,740 - - 6075 Vacation Pay-Off 13,208 3,308 2,500 25,901 5,000 2,500 6078 Sick Leave Pay-Off 2,114 - 500 11,216 5,000 4,500 6091 Leave Liability Adjustment (7,463) 4,593 - - - - 6101 PERS/Employee Contribution 57,101 56,628 84,170 57,908 85,535 1,365 6104 PERS Lump Sum 127,978 145,766 162,621 186,499 - (162,621) 6105 PERS/Employer Contribution 26,277 41,858 41,385 63,098 41,045 (340) 6107 APPLE/EMPLYR CON 564 448 3,005 1,515 - (3,005) 6109 PARS/Employer Contribution 60,129 56,898 81,000 56,414 46,905 (34,095) 6125 FICA/Employer Contrib/Med 14,513 16,331 22,645 19,539 22,450 (195) 6133 Retiree Health Premium Reimb 11,392 12,683 3,530 15,230 16,000 12,470 6140 Life Insurance Allocation 2,069 2,536 2,915 2,914 3,520 605 6155 Workers' Comp Allocation 35,699 40,540 50,435 47,791 49,675 (760) 6160 LTD Insurance Allocation 6,106 6,993 9,340 7,939 9,345 5 6165 Unemployment Allocation 866 976 1,565 1,191 1,545 (20) 6175 Benefits/Flex Plan 212,424 226,310 299,850 252,307 307,190 7,340 Subtotal 1,449,966 1,622,062 2,073,771 1,931,405 1,835,235 (238,536) 3140711920 Employee Related 6003 Salaries/Regular 62,935 92,424 128,135 118,126 138,540 10,405 6015 Salaries/Vacation 3,542 5,583 - 11,604 - - 6024 Salaries/Sick Leave 1,530 27,045 - - - - 6045 Salaries/Education 838 1,464 1,450 2,469 3,000 1,550 6101 PERS/Employee Contribution 6,549 8,894 9,005 9,278 9,560 555 6104 PERS Lump Sum 15,732 18,241 20,392 24,821 - (20,392) 6105 PERS/Employer Contribution 5,200 3,544 4,295 4,458 4,555 260 6109 PARS/Employer 7,917 14,572 14,735 19,446 15,930 1,195 6125 FICA/Employer Contrib/Med 1,053 1,852 2,115 2,048 2,315 200 6140 Life Insurance Allocation 178 349 375 364 410 35 6155 Workers' Comp Allocation 2,754 5,068 5,185 5,313 5,660 475 6160 LTD Insurance Allocation 530 992 995 1,022 1,080 85 6165 Unemployment Allocation 64 113 145 119 160 15 6175 Benefits/Flex Plan 9,328 16,384 18,000 17,506 18,000 - 6180 Deferred Comp/Employer Paid - - 1,800 6,624 3,000 1,200 Subtotal 118,149 196,525 206,627 223,197 202,210 (4,417) PERSONNEL SUBTOTAL 3,822,213 4,348,586 4,389,361 3,650,592 3,478,700 (910,661) 172 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE CONSUMER SERVICES (Detail) EXPENDITURE DETAIL ALL FUND 31 OPERATIONS 3100000000 Consumer Services 6399 Professional Services 15 - - - - - Subtotal 15 - - - - - 3140701928 Utility Board 6235 Meetings & Conferences 2,373 1,015 2,500 1,290 2,500 - 6301 Legal Fees 8,618 7,988 18,000 10,556 18,000 - 6399 Professional Services - - 2,000 1,000 2,000 - 6521 Messenger Service - - 100 50 100 - 6539 Printing, Binding & Duplicating - 73 250 125 250 - 6670 IT Allocation 7,888 13,142 16,500 16,500 16,500 - Subtotal 18,879 22,218 39,350 29,521 39,350 - 3140702920 Utility Administration 6220 Training Schools - 4,184 10,200 5,228 10,200 - 6215 Tuition Reimbursement 2,567 5,716 5,000 6,059 5,000 - 6230 Dues & Subscriptions - 670 300 266 300 - 6235 Meetings & Conferences 1,086 5,455 20,550 10,408 20,550 - 6240 Mileage Reimbursement - - 100 50 100 - 6301 Legal Fees - 1,400 7,110 3,555 7,110 - 6399 Professional Services/Other 278 94 15,800 7,900 15,800 - 6521 Messenger Service - 247 250 630 250 - 6530 Office Supplies - 4,671 4,300 4,419 4,300 - 6539 Printing, Binding & Duplicating - 2,506 4,000 2,484 4,000 - 6570 Computer Peripherals/Misc - 258 1,000 558 1,000 - 6572 Office Furniture & Equipment - 407 1,000 500 1,000 - 6601 Advertising Expense - - 800 400 800 - 6915 Utilities/Telephone 140 3,942 2,400 2,483 2,400 - 7050 Donations/Contribution - - 11,855 5,928 11,855 - Subtotal 4,071 29,551 84,665 50,867 84,665 - 3140702921 Consumer Services - Administrative 6201 Unifroms & Laundry 130 - - - - - 6215 Tuition Reimbursement 2,471 - - - - - 6220 Training Schools 2,595 - - - - - 6230 Dues & Subscriptions 339 - - - - - 6235 Meetings & Conferences 6,849 - - - - - 6301 Legal Fees 1,299 - - - - - 6325 Appraisal Fees 694 - - - - - 6399 Professional Services/Other 11,884 - - - - - 6493 Outside Services & Repairs 558 - - - - - 6499 Contract Services & Fees 44,493 - - - - - 6521 Messenger Service 202 - - - - - 6530 Office Supplies 3,651 - - - - - 6539 Printing, Binding & Duplicating 2,217 - - - - - 6554 Supplies/Custodial & Cleaning 219 - - - - - 6563 Supplies/Special 194 - - - - - 6564 Supplies/Medical-Dental 309 - - - - - 6570 Computer Peripherals/Misc 1,916 - - - - - 6572 Office Furniture & Equipment 349 - - - - - 6601 Advertising Expense 2,060 - - - - - 6620 Recordation Expense 202 - - - - - 6915 Utilities/Telephone 2,856 - - - - - 7050 Donations/Contribution 1,600 - - - - - Subtotal 87,087 - - - - - 3140702927 Utilities - Administration 6760 Insurance Allocation 586,150 624,231 676,707 676,707 688,969 12,262 Subtotal 586,150 624,231 676,707 676,707 688,969 12,262 3140702935 L&W Building Maintenance 6335 Bond Processing Fees 130 - - - - - 173 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE CONSUMER SERVICES (Detail) EXPENDITURE DETAIL ALL FUND 31 6430 Custodial Services 14,556 14,568 23,500 19,420 23,500 - 6480 Insurance Claims Administration 463 - 500 250 500 - 6493 Outside Services & Repairs 2,120 3,179 4,870 5,438 4,870 - 6499 Contract Services - 44,493 45,000 44,747 45,000 - 6554 Supplies/Custodial & Cleaning 1,874 2,577 4,000 4,382 4,000 - 6563 Supplies/Special 432 3,036 2,800 1,976 2,800 - 6615 Safety & Security Services Exp 2,709 3,892 6,000 4,355 6,000 - 6564 Supplies/Medical - 83 200 100 200 - 6805 Maintenance/Land Improvements 8,959 9,840 15,000 11,600 15,000 - 6815 Maint & Repairs/Bldgs 22,788 11,613 37,080 19,692 37,080 - 6835 Maint & Repair/Equipment 13,013 15,447 40,750 33,712 40,750 - 6840 Rent/Office Furniture & Equip 5,287 5,377 8,025 8,139 8,025 - 6904 Utilities/Other 5,389 4,360 7,000 5,430 7,000 - Subtotal 77,721 118,465 194,725 159,240 194,725 - 3140711000 Customer Services 7030 Depreciation Expense 32,933 46,021 - - - - Subtotal 32,933 46,021 - - - - 3140711902 Field Services 6201 Uniforms & Laundry 9,003 7,535 8,000 8,000 8,000 - 6235 Meetings & Conferences 2,049 - 2,000 1,143 2,000 - 6399 Professional Services 420 10,819 20,000 17,699 20,000 - 6493 Outside Services & Repairs 984 1,308 1,500 1,500 1,500 - 6539 Printing, Binding & Duplicating 167 723 1,000 1,000 1,000 - 6551 Fuel and Oil 18,223 12,161 16,250 12,393 16,250 - 6563 Supplies/Special 6,328 2,308 6,000 3,748 6,000 - 6566 Small Tools 183 164 750 492 750 - 6569 Small Equipment 2,399 7,669 8,000 4,166 8,000 - 6825 Maint & Repair / Vehicle 5,755 4,924 8,000 5,182 8,000 - 6835 Maint & Repair/Equipment 14,143 11,852 16,500 13,367 16,500 - 6915 Utilities/Telephones 6,297 18,843 9,000 19,115 12,500 3,500 Subtotal 65,950 78,306 97,000 87,804 100,500 3,500 3140711903 Consumer Services 6201 Uniforms & Laundry 9,495 8,079 10,500 10,500 10,500 - 6235 Meetings & Conferences 3,595 3,954 4,200 2,124 4,200 - 6325 Appraisal Fees 136 - - - - 6399 Professional Services 2,406 4,309 20,000 20,000 20,000 - 6415 Computer Software Services 110,242 139,657 250,000 250,000 250,000 - 6493 Outside Services & Repairs 275,346 211,337 350,000 350,000 350,000 - 6518 Postage 133,572 148,860 200,000 200,000 250,000 50,000 6521 Messenger Service 165 22 115 - 115 - 6527 Supplies/Computer/Small Equipment 2,194 6,495 5,000 5,000 5,000 - 6530 Office Supplies 9,255 15,041 10,000 10,000 10,000 - 6539 Printing, Binding & Duplicating 1,496 2,097 1,500 1,500 1,500 - 6563 Supplies/Special - 3,367 500 500 500 - 6569 Small Equipment 1,546 - - - - - 6572 Office Furniture & Equipment 539 - 1,000 1,000 1,000 - 6670 IT Allocation 707,817 689,213 904,048 844,735 1,044,750 140,702 6835 Maint & Repair/Equipment 444 923 1,000 746 1,000 - 6915 Utilities/Telephone 59,226 73,683 70,000 76,059 100,000 30,000 Subtotal 1,317,473 1,307,037 1,827,863 1,772,164 2,048,565 220,702 3140711920 Employee Related 6220 Training Schools 574 - - - - - 6235 Meetings & Conferences 602 - - - - - 6301 Legal Fees 309 - - - - - 6564 Supplies/Medical-Dental 746 - - - - - Subtotal 2,231 - - - - - OPERATIONS SUBTOTAL 2,192,508 2,225,829 2,920,310 2,776,303 3,156,774 236,464 174 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE CONSUMER SERVICES (Detail) EXPENDITURE DETAIL ALL FUND 31 CAPITAL OUTLAY 3100000000 Consumer Services 7120 Construction & Improvements (6,142) (430,323) - - - - 7140 Equipment & Machinery (36,547) (111,462) - - - Subtotal (6,142) (430,323) - - - - 3140702935 General Plant - Maintenance 7135 Vehicles - 98,697 - - - - 7140 Equipment & Machinery 41,091 171,145 75,000 27,106 - (75,000) 7142 Computer Equipment 36,727 - 2,603 - - (2,603) Subtotal 77,818 269,842 77,603 27,106 - (77,603) 3140711903 Consumer Services 7140 Equipment & Machinery 26,209 - - - - - 7142 Computer Equipment - - 30,319 30,319 14,725 (15,594) Subtotal 26,209 - 30,319 30,319 14,725 (15,594) 3180711903 Customer Records & Collections 7120 Construction & Improvements 6,142 428,988 96,577 96,577 - (96,577) Subtotal 6,142 428,988 96,577 96,577 - (96,577) CAPITAL OUTLAYS SUBTOTAL 67,480 157,045 204,499 154,002 14,725 (189,774) TRANSFERS OUT 3140711903 Consumer Services 5950 Transfers Out 15,598 17,135 17,115 17,115 17,115 - Subtotal 15,598 17,135 17,115 17,115 17,115 - 3140711920 Employee Related Expenses 5950 Transfers Out 418,928 465,102 527,644 527,644 577,841 50,197 Subtotal 418,928 465,102 527,644 527,644 577,841 50,197 TRANSFERS OUT SUBTOTAL 434,526 482,237 544,759 544,759 594,956 50,197 CONSUMER SERVICE FUND TOTAL: 6,516,728 7,213,697 8,058,929 7,125,656 7,245,154 (813,775) 175 WATER UTILITY PROGRAM DESCRIPTION The Water Division is responsible for supplying reliable, high quality drinking water to approximately 110,000 people in the City of 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 approximately 24,000 service connections, 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 implement 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, memorandums, requests for proposals, and contracts. The Water Division team works continuously to achieve its mission of providing reliable, high quality water to its customers. FY 2021-22 STRATEGIC GOALS AND OBJECTIVES •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. 176 •Continue investing in the Capital Improvement Program to maintain water facilities and provide for future demand. FY 2020-21 ACCOMPLISHMENTS •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 underground service alerts and water quality data. •Performed plan checks and installed fire and domestic services for new residential and commercial developments. •Started construction on Triangle Flow Control Structure CIP. •Started construction on W‐277 Cypress Transmission Main CIP. •Started 2020 Urban Water Management Plan Update. •Procured a 5‐year contract for an Integrated Supply System satellite warehouse. • Completed Water Division portion of Advanced Metering Infrastructure CIP Phase 2. • Completed Mountain Cove Reservoir Tank Mixer CIP. • Completed Foothill & Citrus Water Main Replacement CIP. • Completed design of North Reservoir Rehabilitation CIP. • Completed rehabilitation of Well 7. • Completed AWWA Water Loss Audit for 2019. • Completed AWIA Risk and Resiliency Report and Emergency Response Plan Update. • Completed inspection, cleaning and minor repairs of 1023 Reservoir. • Completed motor control center replacements at Wells 4 and 5. 177 ALL FUND 32 REVISED YEAR END EST ADOPTED ACCT # DESCRIPTION 20-21 20-21 21-22 VARIANCE EXPLANATION OPERATIONS 6215 Tuition Reimbursement - - 12,000 12,000 Planned reimbursement payments for the year 6231 Outside Assessments 430,000 325,000 388,120 (41,880) Decrease in annual assessments 6301 Legal Fees 75,000 185,000 90,000 15,000 Year end est. includes unbudgeted $100K settlement with BWI. Proposed legal fees increased due to ongoing litigation. 6320 Fiscal Agent Fees 3,000 - - (3,000) No anticipated fiscal agent fees 6340 Special Studies 24,506 15,000 100,000 75,494 Includes Cost of Service Study for FY22 6399 Professional Services 30,161 22,000 30,000 (161) Decrease for professional services 6424 Consumer Services Allocation 4,189,137 3,771,636 3,884,314 (304,823) 55% of CS allocation 6430 Custodial Services 12,400 13,700 15,400 3,000 Increase due to Covid19 cleaning protocols 6521 Messenger Service 1,500 3,000 3,000 1,500 Increase anticipated for messenging service 6527 Supplies/Computer 8,500 4,100 10,500 2,000 Increased to replace (2) obsolete laptops for standby personnel 6539 Printing, Binding & Duplicating 2,700 100 500 (2,200) Decrease in Water Production printing 6554 Supplies/Custodial 2,500 2,300 3,000 500 Increased cleaning requirements and expenses. 6560 Repair Parts 28,300 500 3,200 (25,100) Decrease in repair parts activity 6563 Supplies/Special 745,500 644,700 791,000 45,500 Increased use of water work materials and supplies 6566 Small Tools 7,000 2,400 4,750 (2,250) Decrease in small tool puchases 6569 Small Equipment 16,000 9,000 14,000 (2,000) Decrease in small equipment repair and replacements 6591 Water for Resale 1,000 884 1,200 200 Increase in USG-8 connection fee 6593 Water Rights Adjudicated Asse 4,980,000 4,980,000 4,600,000 (380,000) Reduction in replacement water expenses due to transfer of 3,359.79 AF from Azusa Valley Water Company to City of Azusa. PROPOSED Includes: Admin ($18p/AF - $314,500), In-Lieu ($8p/AF - $148,000), RDA ($175p/AF - $3,237,500), RW Obligation (SGV $200p/AF - $860,000). Totals based on estimated production of 18,500 AF and an estimated replacement obligation of 4,300 AF. 6610 Bond Administration 6,500 6,250 6,250 (250) Decrease in interest 6633 Water Conservation Program 200,000 30,000 150,000 (50,000) Reduced conservation expenses. 6815 Maint & Repairs/Bldgs 29,240 25,000 37,000 7,760 Increase includes $2,586.60 property management fees and misc. repairs and expenses for 720 Gladstone. 6825 Maintenance Repair Vehicle 105,000 53,000 108,500 3,500 Increased vechicle maintenance expenses 6835 Maint & Repair/Equipment 20,500 7,000 15,000 (5,500) Decrease in maintenance and repair expenses 6905 Utilities/Electricity 25,000 26,000 26,500 1,500 Increase in Southern California Edision electrical expenses 6915 Utilities/Telephone 28,000 22,600 27,000 (1,000) Reduced telephone expense 7001 Interest Expense 1,942,890 1,955,073 1,830,386 (112,504) FY 21-22 Water bond interest payments 7005 Principal Payment 2,210,000 2,910,000 3,010,000 800,000 FY 21-22 Water bond principle payments 7010 Franchise Fee (2%) 489,309 439,942 478,111 (11,198) Increase in estimated retail revenue 7013 Water Rights Lease Expense 1,929,160 1,929,157 1,915,897 (13,263) Leasing rights expiring, APPENDIX WORKSHEET provided 7055 Uncollectible Accounts 36,000 5,857 - (36,000) Decrease due to collection restrictions WATER UTILITY DETAILED VARIANCE EXPLANATION 178 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 6003 Salaries/Regular 1,885,753 1,935,929 2,432,930 2,062,602 2,648,745 215,815 6012 Salaries/Comp-Time 98,533 81,148 - 85,426 - - 6015 Salaries/Vacation 71,787 63,298 - 78,811 - - 6024 Salaries/Sick Leave 90,827 96,878 - 147,757 - - 6027 Salaries/Bereavement 6,272 2,312 - 2,942 - - 6030 Overtime Pay/Regular 21,445 20,682 20,000 20,715 5,000 (15,000) 6033 Overtime Pay/Premium 165,809 184,151 234,500 127,450 41,500 (193,000) 6039 Standby Pay/Premium 63,282 67,088 80,000 71,626 35,000 (45,000) 6045 Salaries/Education Incentive 17,431 16,982 18,390 23,832 23,400 5,010 6048 Salaries/Language Pay 13,200 16,166 18,000 18,959 19,200 1,200 6063 Salaries/Jury Duty 483 896 - - - - 6072 Salaries/Injury 43,125 19,913 - - - - 6075 Vacation Pay-Off 91,944 81,375 58,300 70,151 64,000 5,700 6078 Sick Leave Pay-Off 5,876 8,042 5,000 6,891 5,000 - 6087 Const Contra/WO Labor (7,737) (6,768) - - - - 6091 Leave Liability Adjustments 33,445 37,401 - - - - 6095 Salary Savings (194,004) (688,931) - - - - 6101 PERS/Employee Contribution 127,178 119,436 170,245 128,429 187,865 17,620 6104 PERS Lump Sum 279,291 334,617 370,058 368,093 - (370,058) 6105 PERS/Employer Contribution 379,696 676,579 81,510 129,909 89,925 8,415 6109 PARS/Employer Contribution 108,843 99,557 131,845 108,795 110,220 (21,625) 6125 FICA/Employer Contrib/Med 40,290 40,723 42,610 42,520 46,935 4,325 6133 Retiree Health Premium Reimb 83,011 118,724 6,300 18,018 19,000 12,700 6140 Life Insurance Allocation 5,335 6,066 7,060 6,693 7,780 720 6155 Workers' Comp Allocation 94,580 96,212 97,490 102,654 107,670 10,180 6160 LTD Insurance Allocation 16,207 16,790 18,675 18,526 20,605 1,930 6165 Unemployment Allocation 2,432 2,424 2,935 2,532 3,240 305 6175 Benefits/Flex Plan 450,821 433,215 511,010 445,561 545,950 34,940 6180 Deferred Comp/Employer Paid 5,220 6,469 7,740 9,026 9,300 1,560 PERSONNEL SUBTOTAL 4,000,375 3,887,376 4,314,598 4,097,919 3,990,335 (324,263) OPERATIONS 6201 Uniforms & Laundry 15,111 19,920 25,000 21,200 25,000 - 6215 Tuition Reimbursement 3,836 - - - 12,000 12,000 6220 Training Schools 9,364 3,576 10,000 6,000 10,000 - 6230 Dues & Subscriptions 29,641 37,511 37,000 35,274 37,000 - 6231 Outside Assessments 327,243 324,705 430,000 325,000 388,120 (41,880) 6235 Meetings & Conferences 3,783 4,860 16,600 4,000 16,600 - 6253 Licenses/Certifications 2,829 2,567 4,000 1,300 4,000 - 6301 Legal Fees 41,076 60,913 75,000 185,000 90,000 15,000 6320 Fiscal Agent Fees - - 3,000 - - (3,000) 6340 Special Studies 18,140 17,994 24,506 15,000 100,000 75,494 6345 Program Consultants 4,800 - - - - - 6399 Professional Services 18,110 2,176 30,161 22,000 30,000 (161) 6423 Administrative Allocation 916,732 947,434 1,429,235 1,429,235 1,974,280 545,045 6424 Consumer Services Allocation 3,541,732 3,261,176 4,189,137 3,771,636 3,838,836 (350,301) 6430 Custodial Services 6,924 7,297 12,400 13,700 15,400 3,000 6493 Outside Services & Repairs 981,159 635,995 740,058 615,000 740,058 - 6521 Messenger Service 404 410 1,500 3,000 3,000 1,500 6527 Supplies/Computer 5,758 3,342 8,500 4,100 10,500 2,000 6530 Office Supplies 7,457 8,066 5,750 3,400 5,750 - 6539 Printing, Binding & Duplicating 649 526 2,700 100 500 (2,200) 6551 Fuel and Oil 62,306 47,751 60,000 43,000 60,000 - 6554 Supplies/Custodial 1,863 1,816 2,500 2,300 3,000 500 6560 Repair Parts 52 - 28,300 500 3,200 (25,100) 6563 Supplies/Special 670,348 707,667 745,500 644,700 791,000 45,500 WATER (Summary) EXPENDITURE DETAIL ALL FUND 32 179 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE WATER (Summary) EXPENDITURE DETAIL ALL FUND 32 6564 Supplies/Medical-Dental 2,306 1,927 2,500 2,400 2,500 - 6566 Small Tools 9,200 3,891 7,000 2,400 4,750 (2,250) 6569 Small Equipment 28,038 7,229 16,000 9,000 14,000 (2,000) 6572 Office Furniture & Equipment 269 - 2,000 1,400 2,000 - 6578 Const Contra/WO Labor (33,674) (94,792) - - - - 6591 Water for Resale 793 870 1,000 884 1,200 200 6593 Water Rights Adjudicated Assessment 3,488,972 4,216,261 4,980,000 4,980,000 4,600,000 (380,000) 6601 Advertising Expense 3,101 3,288 4,000 3,500 4,000 - 6605 Filing Costs 2,160 5,160 20,000 13,000 20,000 - 6610 Bond Administration 6,250 6,250 6,500 6,250 6,250 (250) 6631 Firework Related Expenses - - - - - - 6633 Water Conservation Program 50,303 31,966 200,000 30,000 150,000 (50,000) 6801 Rent/Land 7,830 5,220 6,000 5,000 6,000 - 6805 Maintenance/Land Improvements 31,993 66,810 65,474 44,000 65,474 - 6815 Maint & Repairs/Bldgs 14,410 3,106 29,240 25,000 37,000 7,760 6825 Maintenance Repair Vehicle 73,120 113,163 105,000 53,000 108,500 3,500 6830 Rent/Equipment 10,254 - 2,000 - 2,000 - 6835 Maint & Repair/Equipment 9,776 2,632 20,500 7,000 15,000 (5,500) 6850 Lease Payments 6,506 3,317 10,553 3,626 10,553 - 6904 Utilities/Other 1,106,250 1,005,008 1,200,000 1,200,000 1,200,000 - 6905 Utilities/Electricity 16,439 17,674 25,000 26,000 26,500 1,500 6910 Utilities/Natural Gas 886 819 1,000 800 1,000 - 6915 Utilities/Telephone 23,534 22,391 28,000 22,600 27,000 (1,000) 7001 Interest Expense 2,319,474 1,766,514 1,942,890 1,955,073 1,830,386 (112,504) 7005 Principal Payment 2,025,000 2,120,000 2,210,000 2,910,000 3,010,000 800,000 7010 Franchise Fee (2%) 425,401 443,650 489,309 439,942 478,111 (11,198) 7013 Water Rights Lease Expense 1,760,004 1,875,000 1,929,160 1,929,157 1,915,897 (13,263) 7015 Tax/Property 2,604 3,058 3,793 3,793 3,793 - 7030 Depreciation Expense 3,770,183 3,811,721 - - - - 7055 Uncollectible Accounts 25,008 14,595 36,000 5,857 - (36,000) 7065 Depreciation Expense (2,899) (7,109) - - - - 7099 Miscellaneous (5,411) 6,466 - - - - OPERATIONS SUBTOTAL 21,847,396 21,551,785 21,223,766 20,825,126 21,700,158 476,392 CAPITAL OUTLAY 7125 Bldgs/Min Improvements/Remod - 551 199,449 - - (199,449) 7130 Structures/Other (13,210) 207,772 3,478,830 2,050,000 - (3,478,830) 7135 Vehicles 32,391 - 226,664 226,664 - (226,664) 7140 Equipment & Machinery (58,637) 821,205 3,430,513 1,162,018 - (3,430,513) 7143 Computer Softwares 62,381 11,931 402,014 81,957 357,500 (44,514) 7145 Lines, Mains&Swr 228,829 - 6,898,650 3,700,000 - (6,898,650) CAPITAL OUTLAY SUBTOTAL 251,754 1,041,459 14,636,120 7,220,639 357,500 (14,278,620) TRANSFERS OUT 5950 Transfer Out 250,943 739,584 526,635 526,635 526,635 - TRANSFERS OUT SUBTOTAL 250,943 739,584 526,635 526,635 526,635 - WATER FUND TOTAL: 26,350,469 27,220,204 40,701,119 32,670,319 26,574,628 (14,126,491) 180 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 3240721000 City Water 6087 Const Contra/WO Labor (7,737) (6,768) - - - - Subtotal (7,737) (6,768) - - - - 3240721790 Supervision & Engineering 6003 Salaries/Regular 370,922 387,852 443,460 411,851 469,310 25,850 6012 Salaries/Comp-Time 5,431 4,889 - 1,592 - - 6015 Salaries/Vacation 6,385 13,464 - 13,943 - - 6024 Salaries/Sick Leave 20,679 20,579 - 19,035 - - 6027 Salaries/Bereavement 785 2,312 - - - - 6033 Overtime Pay/Premium 1,452 1,361 5,500 59 1,500 (4,000) 6045 Salaries/Education Incentive 1,888 2,005 3,690 5,110 5,700 2,010 6048 Salaries/Language Pay 2,400 4,242 4,800 5,894 6,000 1,200 6063 Salaries/Jury Duty - 535 - - - - 6075 Vacation Pay-Off 2,997 3,170 3,300 8,581 4,000 700 6091 Leave Liability Adjustments 33,445 37,401 - - - - 6095 Salary Savings (85,319) (688,931) - - - - 6101 PERS/Employee Contribution 19,457 20,620 31,435 21,574 32,515 1,080 6104 PERS Lump Sum 51,563 62,120 69,470 67,922 - (69,470) 6105 PERS/Employer Contribution 17,925 22,255 15,020 26,042 15,530 510 6109 PARS/Employer Contribution 16,283 17,611 17,460 18,962 19,155 1,695 6125 FICA/Employer Contrib/Med 6,331 6,892 7,560 7,276 8,095 535 6133 Retiree Health Premium Reimb 21,045 20,050 - 14,685 15,000 15,000 6140 Life Insurance Allocation 1,014 1,200 1,310 1,259 1,390 80 6155 Workers' Comp Allocation 16,370 17,789 18,080 18,403 19,240 1,160 6160 LTD Insurance Allocation 3,152 3,398 3,455 3,533 3,655 200 6165 Unemployment Allocation 376 409 520 435 555 35 6175 Benefits/Flex Plan 50,775 56,292 77,400 60,171 77,400 - 6180 Deferred Comp/Employer Paid 5,220 6,469 6,540 9,026 9,300 2,760 Subtotal 570,574 23,985 709,000 715,354 688,345 (20,655) 3240722700 Water Production 6003 Salaries/Regular 595,971 556,314 692,990 644,471 802,825 109,835 6012 Salaries/Comp-Time 22,079 29,899 - 23,387 - - 6015 Salaries/Vacation 25,765 10,887 - 12,152 - - 6024 Salaries/Sick Leave 9,817 17,500 - 26,468 - - 6027 Salaries/Bereavement 1,384 - - 975 - - 6030 Overtime Pay/Regular 4,447 6,181 5,000 1,951 5,000 - 6033 Overtime Pay/Premium 17,051 41,589 40,000 17,022 40,000 - 6039 Standby Pay/Premium 22,164 29,598 40,000 29,179 35,000 (5,000) 6045 Salaries/Education Incentive 8,100 6,853 6,300 10,021 9,300 3,000 6048 Salaries/Language Pay 3,600 3,630 3,600 3,906 6,000 2,400 6063 Salaries/Jury Duty 483 - - - - - 6075 Vacation Pay-Off 22,209 51,488 25,000 30,997 30,000 5,000 6078 Sick Leave Pay-Off 5,876 8,042 5,000 3,998 5,000 - 6101 PERS/Employee Contribution 46,897 41,122 48,395 45,649 57,490 9,095 6104 PERS Lump Sum 82,572 97,571 104,673 104,636 - (104,673) 6105 PERS/Employer Contribution 315,184 595,739 23,170 35,272 27,510 4,340 6109 PARS/Employer Contribution 38,406 32,542 34,920 37,144 42,330 7,410 6125 FICA/Employer Contrib/Med 12,213 12,346 11,790 13,079 14,200 2,410 6140 Life Insurance Allocation 1,656 1,712 1,940 2,021 2,365 425 6155 Workers' Comp Allocation 27,820 26,943 26,830 30,591 32,730 5,900 6160 LTD Insurance Allocation 4,965 4,688 5,135 5,566 6,240 1,105 6165 Unemployment Allocation 740 746 820 777 985 165 6175 Benefits/Flex Plan 142,753 128,452 144,490 143,018 161,360 16,870 6180 Deferred Comp/Employer Paid - - 1,200 - - (1,200) Subtotal 1,412,152 1,703,841 1,221,253 1,222,278 1,278,335 57,082 3240723750 Water Distribution-Personnel 6003 Salaries/Regular 918,859 991,763 1,296,480 1,006,280 1,376,610 80,130 6012 Salaries/Comp-Time 71,023 46,359 - 60,447 - - 6015 Salaries/Vacation 39,637 38,947 - 52,716 - - 6024 Salaries/Sick Leave 60,332 58,799 - 102,254 - - 6027 Salaries/Bereavement 4,103 - - 1,967 - - WATER (Details) EXPENDITURE DETAIL ALL FUND 32 181 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE WATER (Details) EXPENDITURE DETAIL ALL FUND 32 6030 Overtime Pay/Regular 16,998 14,501 15,000 18,765 - (15,000) 6033 Overtime Pay/Premium 147,307 141,202 189,000 110,369 - (189,000) 6039 Standby Pay/Premium 41,118 37,491 40,000 42,447 - (40,000) 6045 Salaries/Education Incentive 7,443 8,124 8,400 8,701 8,400 - 6048 Salaries/Language Pay 7,200 8,294 9,600 9,159 7,200 (2,400) 6063 Salaries/Jury Duty - 362 - - - - 6072 Salaries/Injury 43,125 19,913 - - - - 6075 Vacation Pay-Off 66,738 26,718 30,000 30,572 30,000 - 6078 Sick Leave Pay-Off - - - 2,893 - - 6095 Salary Savings (108,684) - - - - - 6101 PERS/Employee Contribution 60,823 57,694 90,415 61,207 97,860 7,445 6104 PERS Lump Sum 145,156 174,926 195,915 195,535 - (195,915) 6105 PERS/Employer Contribution 46,587 58,586 43,320 68,594 46,885 3,565 6109 PARS/Employer Contribution 54,154 49,404 79,465 52,690 48,735 (30,730) 6125 FICA/Employer Contrib/Med 21,747 21,485 23,260 22,165 24,640 1,380 6133 Retiree Health Premium Reimb 61,966 98,674 6,300 3,333 4,000 (2,300) 6140 Life Insurance Allocation 2,664 3,155 3,810 3,413 4,025 215 6155 Workers' Comp Allocation 50,390 51,479 52,580 53,660 55,700 3,120 6160 LTD Insurance Allocation 8,090 8,704 10,085 9,427 10,710 625 6165 Unemployment Allocation 1,316 1,270 1,595 1,321 1,700 105 6175 Benefits/Flex Plan 257,294 248,471 289,120 242,372 307,190 18,070 Subtotal 2,025,386 2,166,319 2,384,345 2,160,286 2,023,655 (360,690) PERSONNEL SUBTOTAL 4,000,375 3,887,376 4,314,598 4,097,919 3,990,335 (324,263) OPERATIONS 3200000000 Water 7025 Overhead Expense (194,004) (688,931) - - - - 7030 Depreciation Expense (22,363) - - - - - Subtotal (216,367) (688,931) - - - - 3240721000 Water- Customer Installations 6578 Const Contra/WO Equip & S (33,674) (94,792) - - - - 7030 Depreciation Expense 24,536 31,766 - - - - 7065 Depreciation Expense (2,899) (7,109) - - - - Subtotal (12,037) (70,135) - - - - 3240721503 Water Depreciation 7030 Depreciation Expense 3,768,010 3,779,955 - - - - Subtotal 3,768,010 3,779,955 - - - - 3240721507 Taxes and Fees 7010 Franchise Fee (2%) 425,401 443,650 489,309 439,942 478,111 (11,198) 7015 Tax/Property 2,604 3,058 3,793 3,793 3,793 - Subtotal 428,004 446,708 493,102 443,735 481,904 (11,198) 3240721530 Debt Service 7001 Interest Expense 2,319,474 1,766,514 1,942,890 1,955,073 1,830,386 (112,504) 7005 Principal Expense 2,025,000 2,120,000 2,210,000 2,910,000 3,010,000 800,000 Subtotal 4,344,474 3,886,514 4,152,890 4,865,073 4,840,386 687,496 3240721790 Supervision & Engineering 6215 Tuition Reimbursement - - - - 12,000 12,000 6220 Training Schools - 515 1,000 500 1,000 - 6230 Dues & Subscriptions 38 33,195 37,000 35,000 37,000 - 6235 Meetings & Conferences 90 1,953 5,000 2,000 5,000 - 6253 Licenses/Certificates - 285 1,000 500 1,000 - 6301 Legal Fees 609 61,829 75,000 185,000 90,000 15,000 6320 Fiscal Agent Fees - - 3,000 - - (3,000) 6340 Special Studies - 17,994 24,506 15,000 100,000 75,494 6399 Professional Services/Other 18,110 2,176 30,161 22,000 30,000 (161) 6423 Administrative Allocation 916,732 947,434 1,429,235 1,429,235 1,974,280 545,045 6424 Consumer Services Allocation 3,541,732 3,261,176 4,189,137 3,771,636 3,838,836 (350,301) 6521 Messenger Service 115 218 1,500 3,000 3,000 1,500 6527 Supplies/Computer/Small Equip - - 500 100 500 - 182 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE WATER (Details) EXPENDITURE DETAIL ALL FUND 32 6530 Office Supplies - 1,852 1,000 400 1,000 - 6539 Printing, Binding & Duplicating - - 500 100 500 - 6551 Fuel and Oil - 47,751 60,000 43,000 60,000 - 6563 Supplies/Special 8 21 1,500 200 1,000 (500) 6601 Advertising Expense 3,101 3,288 4,000 3,500 4,000 - 6610 Bond Administration 6,250 6,250 6,500 6,250 6,250 (250) 6825 Maintanence & Repair/Vehicle - - 500 100 500 - 6850 Lease Payments - 3,331 10,553 3,626 10,553 - 6915 Utilities/Telephone 91 197 2,000 600 1,000 (1,000) 7025 Overhead Expense 85,319 688,931 - - - - 7055 Uncollectible Accounts - - 36,000 - - (36,000) Subtotal 4,572,196 5,078,396 5,919,592 5,521,746 6,177,419 257,827 3240721791 Water Conservation 6215 Tuition Reimbursement 3,836 - - - - - 6230 Dues & Subscriptions 4,478 4,317 - 274 - - 6235 Meetings & Conferences 20 197 - - - - 6539 Printing, Binding & Duplicating 112 42 - - - - 6633 Water Conservation Program 50,303 31,966 200,000 30,000 150,000 (50,000) 7055 Uncollectible Accounts 25,008 14,595 - 5,857 - - Subtotal 83,758 51,116 200,000 36,131 150,000 (50,000) 3240721792 Office Supplies & Other Expenses 6530 Office Supplies 730 (22) - - - - 6915 Utilities/Telephone 1,167 - - - - Subtotal 1,897 (22) - - - - 3240721795 Employee Related 6201 Uniforms & Laundry 14,876 235 - - - - 6220 Training Schools 9,364 - - - - - 6230 Dues & Subscriptions 25,125 - - - - - 6235 Meetings & Conferences 1,371 - - - - - 6253 Licenses/Certifications 2,829 - - - - - 6563 Supplies/Special 1,263 - - - - - 6564 Supplies/Medical-Dental 2,306 - - - - - Subtotal 57,134 235 - - - - 3240721798 Outside Services 6301 Legal Fees 40,467 (917) - - - - 6340 Special Studies 18,140 - - - - - 6345 Program Consultants 4,800 - - - - - Subtotal 63,407 (917) - - - - 3240721903 Fleet Maintenance 6493 Outside Services & Repairs 1,017 - - - - - 6551 Fuel and Oil 62,306 - - - - - 6825 Maintenance & Repair/Vehicle 73,107 105 - - - - 6835 Maint & Repair/Equipment 732 - - - - - 6850 Lease Payments 6,506 (14) - - - - Subtotal 143,668 91 - - - - 3240722701 Water Production 6201 Uniforms & Laundry - 7,185 8,000 7,200 8,000 - 6220 Training Schools - 907 3,000 2,500 3,000 - 6235 Meetings & Conferences 1,695 1,101 5,600 1,000 5,600 - 6253 License & Conferences - 250 1,000 300 1,000 - 6430 Custodial Services - 2,926 5,000 7,700 8,000 3,000 6493 Outside Services & Repairs 71,053 281,193 357,058 260,000 357,058 - 6521 Messenger Service 259 192 - - - - 6527 Supplies/Computer/Small Equip 2,681 387 3,000 500 5,000 2,000 6530 Office Supplies 2,449 2,064 2,000 800 2,000 - 6539 Printing, Binding & Duplicating 340 - 2,000 - - (2,000) 6554 Supplies/Custodial Services - 500 1,000 500 1,000 - 6560 Repairs Parts - - 100 - - (100) 6563 Supplies/Special - 370,446 362,250 360,000 385,000 22,750 183 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE WATER (Details) EXPENDITURE DETAIL ALL FUND 32 6564 Supplies/Medical-Dental - - 1,250 1,200 1,250 - 6566 Small Tools 885 520 1,500 600 1,000 (500) 6569 Small Equipment - 2,873 11,750 3,000 8,000 (3,750) 6572 Office Furniture & Equipment - - 1,000 800 1,000 - 6805 Maintenance/Land Improvement - 23,938 30,000 20,000 30,000 - 6815 Maintenance & Repair/Bldgs - 1,491 11,500 8,000 15,000 3,500 6825 Maintenance & Repair/Vehicles - 7,034 4,500 7,900 8,000 3,500 6830 Rent/Equipment 10,254 - 500 - 500 - 6904 Utilities/Other - 1,005,008 1,200,000 1,200,000 1,200,000 - 6905 Utilities/Electricity - 17,674 25,000 26,000 26,500 1,500 6910 Utilities/Natural Gas - 819 1,000 800 1,000 - 6915 Utilities/Telephone 12,348 11,935 15,000 13,000 15,000 - Subtotal 101,964 1,738,443 2,053,008 1,921,800 2,082,908 29,900 3240722704 Purchased Water 6231 Outside Assessments 327,243 324,705 430,000 325,000 388,120 (41,880) 6493 Outside Services & Repairs 337,511 - - - - - 6563 Supplies/Special 5,224 - 100,000 - 100,000 - 6591 Water for Resale 793 870 1,000 884 1,200 200 6593 Water Rights Adjud Assessments 3,488,972 4,216,261 4,980,000 4,980,000 4,600,000 (380,000) 7013 Water Rights Lease Expense 1,760,004 1,875,000 1,929,160 1,929,157 1,915,897 (13,263) Subtotal 5,919,747 6,416,836 7,440,160 7,235,041 7,005,217 (434,943) 3240722707 Prod-Structures & Improvements 6493 Outside Services & Repairs 4,818 - - - - - 6563 Supplies/Special 207 - - - - - 6569 Small Equipment 128 - - - - - 6805 Maintenance/Land Improvements 26,267 - - - - - 6815 Maint & Repairs/Bldgs 24 - - - - - Subtotal 31,444 - - - - - 3240722708 Maintenance of Reservoirs 6493 Outside Services & Repairs 16,442 1,400 - - - - 6563 Supplies/Special 1,580 - - - - - Subtotal 18,022 1,400 - - - - 3240722711 Maintenance of Wells 6493 Outside Services & Repairs 59,274 - - - - - 6563 Supplies/Special 4,353 - - - - - 6569 Small Equipment 4,953 - - - - - Subtotal 68,579 - - - - - 3240722726 Prod-Fuel/Power Purchase 6904 Utilities/Other 1,106,250 - - - - - 6905 Utilities/Electricity 16,439 - - - - - 6910 Utilities/Natural Gas 886 - - - - - Subtotal 1,123,575 - - - - - 3240722732 Maintenance of Pumps/Boosters 6493 Outside Services & Repairs 79,775 - - - - - 6560 Repair Parts 52 - - - - - 6563 Supplies/Special 7,265 - - - - - Subtotal 87,092 - - - - - 3240722744 Prod-Chemicals & Filters 6563 Supplies/Special 249,658 - - - - - Subtotal 249,658 - - - - - 3240722747 Prod-Filtration Plant 6430 Custodial Services 4,036 - - - - - 6493 Outside Services & Repairs 27,277 - - - - - 6530 Office Supplies 46 - - - - - 6554 Supplies/Custodial 568 - - - - - 184 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE WATER (Details) EXPENDITURE DETAIL ALL FUND 32 6563 Supplies/Special 10,731 - - - - - 6815 Maint & Repairs/Bldgs 2,418 - - - - - Subtotal 45,076 - - - - - 3240722748 Maintenance of Water Treatment Equipment 6493 Outside Services & Repairs 48,314 - - - - - 6563 Supplies/Special 22,689 - - - - - 6569 Small Equipment 18,245 - - - - - Subtotal 89,248 - - - - - 3240723750 Water Distribution 7025 Overhead Expense 108,684 - - - - - Subtotal 108,684 - - - - - 3240723751 Water Distribution-Sup & Eng 6201 Uniforms & Laundry 235 12,500 17,000 14,000 17,000 - 6220 Training Schools - 2,154 6,000 3,000 6,000 - 6235 Meetings & Conferences 607 1,609 6,000 1,000 6,000 - 6253 Licenses/Certifications - 2,032 2,000 500 2,000 - 6430 Custodial Services - 4,371 7,400 6,000 7,400 - 6493 Outside Services & Repairs 33,862 352,325 363,000 345,000 363,000 - 6521 Messenger Service 31 - - - - - 6527 Supplies/Computer 3,077 2,955 5,000 3,500 5,000 - 6530 Office Supplies 4,232 4,172 2,750 2,200 2,750 - 6539 Printing, Binding & Duplicating 196 484 200 - - (200) 6554 Supplies/Custodi - 1,316 1,500 1,800 2,000 500 6560 Repair Parts - - 25,000 - - (25,000) 6563 Supplies/Special 167 336,391 280,000 280,000 300,000 20,000 6564 Supplies/Medical-Dental - 1,927 1,250 1,200 1,250 - 6566 Small Tools - 2,458 4,500 1,000 2,750 (1,750) 6569 Small Equipment - 4,355 4,250 6,000 6,000 1,750 6572 Office Furniture & Equipment 269 - 1,000 600 1,000 - 6605 Filing Costs - 5,160 20,000 13,000 20,000 - 6801 Rent/Land - 5,220 6,000 5,000 6,000 - 6805 Maintenance/Land Improvements - 32,333 35,474 24,000 35,474 - 6815 Maint & Repairs/Bldgs - 1,615 17,740 17,000 22,000 4,260 6825 Maintenance & Repair/Vehicle 13 106,025 100,000 45,000 100,000 - 6830 Rent/Equipment - - 1,500 - 1,500 - 6835 Maint & Repair/Equipment - 2,632 20,500 7,000 15,000 (5,500) 6915 Utilities/Telephone 9,927 10,258 11,000 9,000 11,000 - Subtotal 52,617 892,292 939,064 785,800 933,124 (5,940) 3240723753 Transmission & Distribution Lines 6563 Supplies/Special 234 - - - - - Subtotal 234 - - - - - 3240723754 Meter 6563 Supplies/Special 47,641 - - - - - Subtotal 47,641 - - - - - 3240723759 T&D-Structures & Improvements 6430 Custodial Services 2,888 - - - - - 6493 Outside Services & Repairs 654 - - - - - 6554 Supplies/Custodial 1,295 - - - - - 6563 Supplies/Special 185 - - - - - 6805 Maintenance/Land Improvements 5,726 10,539 - - - - 6815 Maint & Repairs/Bldgs 11,968 - - - - - Subtotal 22,717 10,539 - - - - 3240723761 T&D-Maintenance of Mains 6493 Outside Services & Repairs 293,841 - - - - - 6563 Supplies/Special 310,436 - - - - - 6566 Small Tools 539 - - - - - 6569 Small Equipment 4,712 - - - - - 6605 Filing Costs 2,160 - - - - - 185 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE WATER (Details) EXPENDITURE DETAIL ALL FUND 32 6801 Rent/Land 7,830 - - - - - 6835 Maint & Repair/Equipment 6,311 - - - - - Subtotal 625,829 - - - - - 3240723763 Maintenance of Services 6560 Repair Parts - - - - - - 6563 Supplies/Special 8,708 - - - - - 6566 Small Tools 1,093 - - - - - 6835 Maint & Repair/Equipment 2,733 - - - - - Subtotal 12,533 - - - - - 3240723764 Water Meter Maintenance 6493 Outside Services & Repairs 7,320 1,078 20,000 10,000 20,000 - 6560 Repair Parts - - 3,200 500 3,200 - 6563 Supplies/Special - 809 1,750 4,500 5,000 3,250 6566 Small Tools 6,682 912 1,000 800 1,000 - Subtotal 14,002 2,799 25,950 15,800 29,200 3,250 3280000721 Maintenance of Miscellaneous Plants 7099 Miscellaneous (5,411) 6,466 - - - - Subtotal (5,411) 6,466 - - - - OPERATIONS SUBTOTAL 21,847,396 21,551,785 21,223,766 20,825,126 21,700,158 476,392 CAPITAL OUTLAY 3200000000 Water 7130 Structures/Other (1,399,102) (415,480) - - - - 7135 Vehicles (149,095) (170,242) - - - - 7140 Equip & Machinery (355,006) (5,167,071) - - - - 7145 Lines, Mains&Swr (156,611) (93,879) - - - - Subtotal (2,059,813) (5,846,671) - - - - 3240721903 General Plant 7135 Vehicles 32,391 - - - - - Subtotal 32,391 - - - - - 3240722700 Water Production 7135 Vehicles - - 97,484 97,484 - (97,484) Subtotal - - 97,484 97,484 - (97,484) 3240723751 Water Distribution-Sup & Eng 7135 Vehicles 149,095 170,242 129,180 129,180 - (129,180) 7140 Equip & Machinery - - 57,330 57,330 - (57,330) Subtotal 149,095 170,242 186,510 186,510 - (186,510) CIP PROJECTS 3280000721 CIP/Water 7125 Bldgs/Min Improvements/Remod - 551 199,449 - - (199,449) 7130 Structures/Other 1,385,892 623,252 3,478,830 2,050,000 - (3,478,830) 7140 Equip & Machinery 296,368 5,988,275 3,373,183 1,104,688 - (3,373,183) 7143 Computer Software 62,381 11,931 402,014 81,957 357,500 (44,514) 7145 Lines, Mains&Swr 385,440 93,879 6,898,650 3,700,000 - (6,898,650) Subtotal 2,130,082 6,717,888 14,352,126 6,936,645 357,500 (13,994,626) CAPITAL OUTLAY SUBTOTAL 251,754 1,041,459 14,636,120 7,220,639 357,500 (14,278,620) TRANSFERS OUT 3200000000 Water 5950 Transfer Out 225,000 714,309 500,000 500,000 500,000 - Subtotal 225,000 714,309 500,000 500,000 500,000 - 3240722701 Production 5950 Transfer Out 8,450 7,715 9,245 9,245 9,245 - 186 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE WATER (Details) EXPENDITURE DETAIL ALL FUND 32 Subtotal 8,450 7,715 9,245 9,245 9,245 - 3240723750 Transmission/Distribution 5950 Transfer Out 17,493 17,560 17,390 17,390 17,390 - Subtotal 17,493 17,560 17,390 17,390 17,390 - TRANSFERS OUT SUBTOTAL 250,943 739,584 526,635 526,635 526,635 - WATER FUND TOTAL: 26,350,469 27,220,204 40,701,119 32,670,319 26,574,628 (14,126,491) 187 ELECTRIC UTILITY 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. 188 FY 2021‐22 STRATEGIC GOALS AND OBJECTIVES •Implement planning, design, and construction of a Bus Tie and provision for a future circuit breaker in the Azusa Substation. •Complete implementation of AMI electric meters. •Prepare full operational integration, scheduling, and settlement of new wind energy expected to operate in 2022 with the California Independent System Operator. Assess new generation profile with new wind resource to comply with resource adequacy targets •Ensure adequate and least cost electric power resources to serve the community while complying with NERC, WECC, CAISO, CARB and CEC regulations. • 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 2020‐21 ACCOMPLISHMENTS •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. •Achieved SBX1 2 (Renewable Portfolio Standard) compliance (+33% RPS). •Achieved annual AB32 (Greenhouse gas/cap‐and‐trade) compliance target. • Completed phase 2 AMI meter installations. • Completed review of AB2514 energy storage project targets. 189 •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. 190 ALL FUND 33 REVISED YEAR END EST ADOPTED ACCT #DESCRIPTION 20-21 20-21 21-22 VARIANCE EXPLANATION OPERATIONS 6220 Training Schools 33,500 22,672 34,500 1,000 Increase in training costs 6340 Special Studies 181,590 118,032 230,000 48,410 Cost of Service study to be performed 6423 Administrative Allocation 1,353,580 1,353,580 1,353,580 - Finance puts in 6424 Consumer Services Allocation 3,427,475 3,427,475 3,178,075 (249,400) Increase in Consumer Service operations 6493 Outside Services & Repairs 5,169,924 4,324,455 5,551,139 381,215 Increase to WCA line clearing and tree trimming 6521 Messenger Service 1,100 1,922 2,300 1,200 Increase in postal costs for meters 6554 Supplies/Custodial & Cleaning 900 1,048 900 - 6563 Supplies/Special 37,571 39,401 52,300 14,729 BPO with Tool Shack and CED 6590 Electricity For Resale 19,721,376 16,500,000 19,133,339 (588,037) Decrease in sales from Lodi and solar, along with offset with renewable fund 6625 Program Expenses 8,214 4,107 8,000 (214) Decrease in program expenses 6805 Maint/Land Improvements 7,500 3,750 10,000 2,500 Security cameras for substations 6815 Maint & Repairs/Bldgs 46,560 33,759 50,000 3,440 Exterior paint for Electric Yard 6825 Maint & Repair / Vehicle 39,500 35,640 38,500 (1,000) Decrease in vehicle repairs 6915 Utilities/Telephone 9,651 10,358 9,800 149 Increase in Power Resource management phone costs 7001 Interest Expense 99,331 99,331 69,231 (30,100) Series 2012 B Electric Bond 7005 Principal Payment 845,000 845,000 875,000 30,000 Series 2012 B Electric Bond 7010 Franchise Fee (2%) 798,599 350,696 704,085 (94,514) Decrease in electric consumption 7012 In-lieu Fee (8%)3,194,395 2,602,783 2,816,339 (378,056) Decrease in electric consumption 7055 Uncollectible Accounts 65,000 44,159 77,000 12,000 Increase due to collection restrictions ELECTRIC UTILITY DETAILED VARIANCE EXPLANATION 191 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 6003 Salaries/Regular 1,835,224 1,961,690 2,775,180 2,106,955 2,857,140 81,960 6006 Salaries/Part-time 2,560 8,242 - - 6012 Salaries/Comp-Time 85,991 50,712 - 32,612 - - 6015 Salaries/Vacation 39,285 42,010 - 53,317 - - 6024 Salaries/Sick Leave 58,798 50,254 - 130,752 - - 6027 Salaries/Bereavement 8,073 2,832 - 1,817 - - 6030 Overtime Pay/Regular 39,146 64,250 65,000 87,679 79,000 14,000 6033 Overtime Pay/Premium 250,466 335,867 385,000 550,619 380,000 (5,000) 6039 Standby Pay/Premium 30,530 8,718 - 34,975 - - 6045 Salaries/Education Incentive 6,024 5,905 5,850 8,892 74,335 68,485 6048 Salaries/Language Pay 13,708 14,519 12,000 14,625 17,400 5,400 6063 Salaries/Jury Duty - 1,844 - - - - 6072 Salaries/Injury - 7,425 - - 6075 Vacation Pay-Off 140,053 108,816 77,000 102,944 92,500 15,500 6078 Sick Leave Pay-Off 157,842 9,904 12,500 13,609 15,000 2,500 6087 Const Contra/WO Labor (62,034) (108,491) - - - - 6091 Leave Liability Adjustments (71,444) 107,765 - - - - 6095 Salary Savings (320,255) (370,273) 6101 PERS/Employee Contribution 96,177 95,680 192,780 97,525 204,435 11,655 6104 PERS Lump Sum 342,358 392,891 436,784 416,523 - (436,784) 6105 PERS/Employer Contribution 292,395 532,586 92,100 148,880 97,630 5,530 6107 APPLE/Employer Contribution 96 313 - - - 6108 PARS/Administration Fees - - - - - - 6109 PARS/Employer Contribution 118,944 111,882 192,965 115,293 88,795 (104,170) 6125 FICA/Employer Contrib/Med 40,796 41,426 46,865 48,278 49,310 2,445 6133 Retiree Health Premium Reimb 50,725 63,632 10,700 14,599 15,950 5,250 6140 Life Insurance Allocation 5,060 5,883 8,760 6,526 8,585 (175) 6155 Workers' Comp Allocation 89,636 96,614 111,810 111,735 117,995 6,185 6160 LTD Insurance Allocation 15,134 16,048 21,575 17,913 22,255 680 6165 Unemployment Allocation 2,498 2,526 3,220 2,928 3,390 170 6175 Benefits/Flex Plan 291,829 289,821 451,190 321,697 451,225 35 6180 Deferred Comp/Employer Paid 7,395 7,290 13,080 11,527 19,200 6,120 PERSONNEL SUBTOTAL 3,567,011 3,958,578 4,914,359 4,455,934 4,594,145 (320,214) OPERATIONS 6201 Uniforms & Laundry 22,152 17,054 40,000 46,747 40,000 - 6220 Training Schools 20,419 8,595 33,500 22,672 34,500 1,000 6225 Training Materials 178 - 1,000 500 1,000 - 6230 Dues & Subscriptions 54,050 57,750 75,000 57,096 75,000 - 6235 Meetings & Conferences 6,426 2,662 18,500 10,411 18,500 - 6320 Fiscal Agent Fees 1,388 - - - - 6240 Mileage Reimbursement - - 900 450 900 - 6301 Legal Fees 101,195 94,351 152,500 112,098 152,500 - 6340 Special Studies 94,477 75,675 181,590 118,032 230,000 48,410 6345 Program Consultants 2,064 - 5,000 2,500 5,000 - 6399 Professional Services/Other 8,096 1,088 34,297 17,149 34,297 - 6423 Administrative Allocation 867,868 896,934 1,353,580 1,353,580 1,745,065 391,485 6424 Consumer Services Allocation 2,361,155 2,174,117 3,427,475 3,085,884 3,140,866 (286,609) 6430 Custodial Services 5,664 5,667 6,000 5,850 6,000 - 6493 Outside Services & Repairs 4,409,088 4,698,301 5,169,924 4,324,455 5,551,139 381,215 6515 Films & Video Recordings 152 - - - - - 6521 Messenger Service 919 825 1,100 1,922 2,300 1,200 6530 Office Supplies 2,917 3,671 5,500 3,633 5,500 - 6551 Fuel and Oil 22,941 20,633 25,000 22,237 25,000 - 6554 Supplies/Custodial & Cleaning 1,164 1,432 900 1,048 900 - 6563 Supplies/Special 31,722 31,882 37,571 39,401 52,300 14,729 6564 Supplies/Medical-Dental 1,092 1,739 1,500 1,202 1,500 - 6566 Small Tools 16,144 14,144 13,500 8,595 13,500 - 6569 Small Equipment 16,691 16,357 30,000 29,002 30,000 - 6578 Const Contra/WO Equip & Supplies (155,310) (150,560) - - - - 6590 Electricity For Resale 15,800,365 15,856,557 19,721,376 16,500,000 19,133,339 (588,037) 6597 Obsolete Inventory - Utility - - - - - - EXPENDITURE DETAIL ALL FUND 33 ELECTRIC (Summary) 192 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. #DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE EXPENDITURE DETAIL ALL FUND 33 ELECTRIC (Summary) 6601 Advertising Expense 3,280 1,266 3,000 1,766 3,000 - 6610 Bond Administration 1,750 1,750 4,250 3,875 4,250 - 6625 Program Expenses - - 8,214 4,107 8,000 (214) 6805 Maint/Land Improvements 1,300 1,195 7,500 3,750 10,000 2,500 6815 Maint & Repairs/Bldgs 10,857 22,171 46,560 33,759 50,000 3,440 6825 Maint & Repair / Vehicle 28,333 27,160 39,500 35,640 38,500 (1,000) 6835 Maint & Repair/Equipment 1,729 3,864 8,000 6,084 8,000 - 6850 Lease Payments 1,711 2,069 7,000 3,678 7,000 - 6904 Utilities/Other 22,672 22,152 18,000 19,515 18,000 - 6905 Utilities / Electricity 9,614 11,575 10,000 9,745 10,000 - 6910 Utilities/Natural Gas 899 1,013 700 479 700 - 6915 Utilities/Telephone 14,490 19,125 9,651 10,358 9,800 149 7001 Interest Expense 170,968 121,243 99,331 99,331 69,231 (30,100) 7005 Principal Payment 795,000 - 845,000 845,000 875,000 30,000 7010 Franchise Fee (2%) 725,746 715,949 798,599 650,696 704,085 (94,514) 7012 In-lieu Fee (8%) 2,902,984 2,863,796 3,194,395 2,602,783 2,816,339 (378,056) 7030 Depreciation Expense 1,327,415 1,334,443 - - - - 7055 Uncollectible Accounts 42,931 16,152 65,000 44,159 77,000 12,000 7065 Const Contra/WO Dept OH (15,214) (18,134) - - - - 7099 Miscellaneous (2,914) 3,482 - - - - OPERATIONS SUBTOTAL 29,736,566 28,979,145 35,500,413 30,139,186 35,008,010 (492,403) CAPITAL OUTLAY 7120 Construction & Improvement - 15,750 1,826,933 335,866 - (1,826,933) 7125 Bldgs/Min Improvements/Remod - 551 99,449 99,449 - (99,449) 7130 Structures/Other 134,217 72,785 513,909 438,889 108,170 (405,739) 7135 Vehicles - 60,759 220,459 126,899 - (220,459) 7140 Equipment & Machinery 193,752 233,072 3,548,427 1,417,248 705,510 (2,842,917) 7143 Computer Software 62,381 11,931 491,351 100,169 392,500 (98,851) 7145 Lines, Mains & Sewers 193,818 589,626 1,426,347 468,213 356,107 (1,070,240) CAPITAL OUTLAY SUBTOTAL 584,169 984,473 8,126,875 2,986,733 1,562,287 (6,564,588) TRANSFERS OUT 5950 Transfer Out 424,931 584,407 350,055 350,055 350,055 - TRANSFERS OUT SUBTOTAL 424,931 584,407 350,055 350,055 350,055 - ELECTRIC FUND TOTAL: 34,312,676 34,506,603 48,891,702 37,931,908 41,514,498 (7,377,204) 193 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE PERSONNEL 3300000000 Electric 6105 PERS/Employer Contribution 205,000 418,434 - - - - Subtotal 205,000 418,434 - - - - 3340734510 Electric-Customer Installation 6087 Const Contra/WO Labor (62,034) (108,491) - - - - Subtotal (62,034) (108,491) - - - - 3340735800 Electric Supervision & Engineering 6003 Salaries/Regular 32,870 146,507 168,445 164,800 173,925 5,480 6006 Salaries/Part-Time 2,560 8,242 - - - - 6015 Salaries/Vacation - 2,119 - - - - 6024 Salaries/Sick Leave - 320 - 1,549 - - 6030 Overtime Pay/Regular - - 2,000 - - (2,000) 6033 Overtime Pay/Premium - - 4,000 - - (4,000) 6045 Salaries/Education Incentive - 1,352 1,450 2,469 3,000 1,550 6048 Salaries/Language - 2,235 - 2,561 2,700 2,700 6075 Vacation Pay-Off 3,964 22,947 - 9,671 10,000 10,000 6078 Sick Leave Pay-Off 149,250 3,268 - 3,714 3,500 3,500 6095 Salary Savings (26,207) (370,273) - - - - 6101 PERS/Employee Contribution (344) 10,693 11,970 12,020 12,145 175 6104 PERS Lump Sum 18,905 19,780 27,092 25,835 - (27,092) 6105 PERS/Employer Contribution 2,561 4,189 5,700 5,756 5,780 80 6107 APPLE/Employer Contribution 96 313 - - - - 6109 PARS/Employer Contribution - 17,530 17,500 19,709 - (17,500) 6125 FICA/Employer Contribution 2,716 2,654 2,730 2,666 2,865 135 6133 Retiree Health Premium Reimb 10,220 10,925 10,700 8,430 10,700 - 6140 Life Insurance Allocation 81 420 500 472 520 20 6155 Workers' Comp Allocation 1,417 6,431 6,890 6,880 7,185 295 6160 LTD Insurance Allocation 294 1,145 1,310 1,281 1,355 45 6165 Unemployment Allocation 185 143 190 144 200 10 6175 Benefits/Flex Plan 3,612 15,153 18,000 18,757 18,000 - 6180 Deferred Comp/Employer Paid - 1,650 1,800 1,671 3,000 1,200 Subtotal 202,179 (92,257) 280,277 289,004 254,875 (25,402) 3340735830 Distribution Operations-Overhead Lines 6003 Salaries/Regular 602,429 535,621 788,740 607,229 808,170 19,430 6012 Salaries/Comp-Time 38,349 25,288 - 14,362 - - 6015 Salaries/Vacation 11,168 15,460 - 14,588 - - 6024 Salaries/Sick Leave 21,060 17,575 - 37,103 - - 6027 Salaries/Bereavement 3,092 1,416 - 530 - - 6030 Overtime Pay/Regular 20,604 29,854 35,000 39,166 40,000 5,000 6033 Overtime Pay/Premium 126,389 133,797 178,000 205,549 150,000 (28,000) 6039 Standby Pay/Premium 15,265 4,359 - 17,487 - - 6045 Salaries/Education Incentive 300 279 300 297 32,215 31,915 6048 Salaries/Language Pay 5,008 4,470 4,800 4,726 4,800 - 6063 Salaries/Jury Duty - 922 - - - - 6072 Salaries/Injury - 3,712 - - - - 6075 Vacation Pay-Off 21,730 26,424 20,000 20,752 21,000 1,000 6078 Sick Leave Pay-Off 2,731 953 3,000 1,852 2,000 (1,000) 6095 Salary Savings (1,447) - - - - - 6101 PERS/Employee Contribution 26,584 22,996 54,535 25,035 59,280 4,745 6104 PERS Lump Sum 110,115 117,698 123,593 117,860 - (123,593) 6105 PERS/Employer Contribution 35,452 36,017 26,075 45,542 28,325 2,250 6109 PARS/Employer Contribution 27,806 24,302 57,235 26,458 25,780 (31,455) 6125 FICA/Employer Contrib/Med 13,334 12,110 13,465 14,564 14,220 755 6133 Retiree Health Premium Reimb 39,275 51,046 - 4,952 5,250 5,250 6140 Life Insurance Allocation 1,676 1,653 2,300 1,869 2,465 165 6155 Workers' Comp Allocation 31,044 28,257 31,750 33,565 33,825 2,075 6160 LTD Insurance Allocation 4,993 4,482 6,130 5,083 6,300 170 6165 Unemployment Allocation 842 754 920 893 975 55 6175 Benefits/Flex Plan 101,267 87,853 135,490 98,212 135,490 - Subtotal 1,259,064 1,187,299 1,481,333 1,337,984 1,370,095 (111,238) ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 194 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 3340735840 Distribution Operations-Underground Lines 6003 Salaries/Regular 524,383 636,912 788,740 611,243 807,365 18,625 6012 Salaries/Comp-Time 34,921 25,288 - 14,362 - - 6015 Salaries/Vacation 11,168 15,460 - 18,610 - - 6024 Salaries/Sick Leave 20,653 17,575 - 61,222 - - 6027 Salaries/Bereavement 3,092 1,416 - 530 - - 6030 Overtime Pay/Regular 17,420 29,854 23,000 39,166 30,000 7,000 6033 Overtime Pay/Premium 106,933 133,707 178,000 205,604 200,000 22,000 6039 Standby Pay/Premium 15,265 4,359 - 17,487 - - 6045 Salaries/Education Incentive 300 326 300 297 32,220 31,920 6048 Salaries/Language Pay 2,792 5,209 4,800 4,776 4,800 - 6063 Salaries/Jury Duty - 922 - - - - 6072 Salaries/Injury - 3,712 - - - - 6075 Vacation Pay-Off 20,615 26,424 20,000 20,752 21,000 1,000 6078 Sick Leave Pay-Off 1,024 953 3,000 1,852 3,000 - 6095 Salary Savings (1,447) - - - - - 6101 PERS/Employee Contribution 26,563 26,881 54,535 26,262 59,280 4,745 6104 PERS Lump Sum 88,743 117,534 123,593 117,860 - (123,593) 6105 PERS/Employer Contribution 27,660 42,098 26,075 47,642 28,325 2,250 6109 PARS/Employer Contribution 27,806 28,408 57,235 27,755 25,780 (31,455) 6125 FICA/Employer Contrib/Med 11,505 13,686 13,465 15,033 14,210 745 6140 Life Insurance Allocation 1,470 1,934 2,300 1,958 2,465 165 6155 Workers' Comp Allocation 27,116 32,337 31,750 34,854 33,790 2,040 6160 LTD Insurance Allocation 4,377 5,246 6,130 5,321 6,290 160 6165 Unemployment Allocation 721 848 920 922 975 55 6175 Benefits/Flex Plan 84,586 105,179 135,490 103,186 135,525 35 Subtotal 1,057,666 1,276,268 1,469,333 1,377,004 1,405,025 (64,308) 3340735860 Electric Meter Maintenance 6003 Salaries/Regular 182,417 105,273 196,005 103,311 192,635 (3,370) 6012 Salaries/Comp-Time 12,721 135 - 3,888 - - 6015 Salaries/Vacation 4,961 1,017 - - - - 6024 Salaries/Sick Leave 5,656 6,483 - 9,210 - - 6027 Salaries/Bereavement 1,890 - - - - - 6030 Overtime Pay/Regular 1,122 4,541 5,000 9,346 9,000 4,000 6033 Overtime Pay/Premium 11,125 30,327 25,000 75,512 30,000 5,000 6045 Sal/Ed Inc 900 908 900 891 900 - 6048 Salaries/Language Pay 1,108 - - - - - 6075 Vacation Pay-Off 24,775 10,437 15,000 11,843 12,500 (2,500) 6095 Salary Savings (49,089) - - - - - 6101 PERS/Employee Contribution 16,347 7,992 13,530 8,235 13,595 65 6104 PERS Lump Sum 36,474 42,637 30,664 29,242 - (30,664) 6105 PERS/Employer Contribution 7,247 3,189 6,470 3,965 6,500 30 6109 PARS/Employer Contribution 15,688 8,468 14,585 8,727 - (14,585) 6125 FICA/Employer Contrib/Med 3,928 2,663 3,380 3,401 3,335 (45) 6140 Life Insurance Allocation 527 313 1,525 323 565 (960) 6155 Workers' Comp Allocation 8,818 5,576 7,880 6,880 7,745 (135) 6160 LTD Insurance Allocation 1,562 866 1,525 894 1,500 (25) 6165 Unemployment Allocation 247 173 230 207 230 - 6175 Benefits/Flex Plan 35,483 18,291 36,140 17,514 36,140 - Subtotal 323,906 249,289 357,834 293,388 314,645 (43,189) 3340735880 Electric Distribution 6003 Salaries/Regular 6,330 147,154 232,265 140,907 222,250 (10,015) 6015 Salaries/Vacation - 821 - 9,481 - - 6024 Salaries/Sick Leave - 2,720 - 12,944 - - 6033 Overtime Pay/Premium - 36,693 - 63,245 - - 6048 Salaries/Language Pay - - - - 2,400 2,400 6075 Vacation Pay-Off - - - 6,006 - - 6101 PERS/Employee Contribution 3 6,848 16,065 6,006 15,445 (620) 6104 PERS Lump Sum 5,507 5,560 36,383 34,696 - (36,383) 6105 PERS/Employer Contribution 501 8,773 7,665 13,236 7,380 (285) 6125 FICA/Employer Contrib/Med 107 3,370 3,865 3,984 3,780 (85) 6140 Life Insurance Allocation 15 438 675 509 650 (25) 195 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 6155 Workers' Comp Allocation 253 7,595 9,290 9,157 8,985 (305) 6160 LTD Insurance Allocation 38 1,177 1,805 1,387 1,730 (75) 6165 Unemployment Allocation 7 205 270 257 260 (10) 6175 Benefits/Flex Plan 1,866 13,793 36,070 16,928 36,070 - 6180 Deferred Comp/Employer Paid 45 - 2,280 - 1,200 (1,080) Subtotal 14,671 235,147 346,633 318,744 300,150 (46,483) 3340735930 Electric Line Maintenance 6033 Overtime Pay/Premium 3,257 - - 709 - - 6125 FICA/Employer Contrib/Med 47 - - 10 - 6155 Workers' Comp Allocation 79 - - 18 - 6165 Unemployment Allocation 3 - - 1 - Subtotal 3,386 - - 737 - - 3340739200 Administrative & General-Salaries 6091 Leave Liability Adjustments (71,444) 107,765 - - - - Subtotal (71,444) 107,765 - - - - 3340745800 Engineering 6003 Salaries/Regular 224,144 126,872 223,470 213,535 236,405 12,935 6015 Salaries/Vacation 7,128 503 - 1,990 - - 6024 Salaries/Sick Leave 7,225 2,045 - 4,469 - - 6027 Salaries/Bereavement - - - 756 - - 6045 Salaries/Education Incentive 2,904 1,576 1,450 2,469 3,000 1,550 6048 Sal/Language Pay 2,400 185 - - - - 6075 Vacation Pay-Off 7,951 1,118 2,000 8,675 3,000 1,000 6101 PERS/Employee Contribution 9,852 803 15,640 48 16,170 530 6104 PERS Lump Sum 30,646 35,888 35,433 33,789 - (35,433) 6105 PERS/Employer Contribution 12,479 12,140 7,470 23,178 7,720 250 6109 PARS/Employer Contribution 16,027 1,273 14,400 - - (14,400) 6125 FICA/Employer Contrib/Med 3,592 1,957 3,730 3,457 3,995 265 6140 Life Insurance Allocation 606 361 350 614 695 345 6155 Workers' Comp Allocation 9,752 5,247 8,995 8,978 9,580 585 6160 LTD Insurance Allocation 1,808 1,020 1,740 1,752 1,840 100 6165 Unemployment Allocation 193 115 260 206 275 15 6175 Benefits/Flex Plan 30,637 16,856 36,000 33,507 36,000 - 6180 Deferred Comp/Employer Paid 3,600 2,040 3,600 4,036 6,000 2,400 Subtotal 370,943 209,998 354,538 342,696 324,680 (29,858) 3340775570 Power Resource Management 6003 Salaries/Regular 262,652 263,352 377,515 265,930 416,390 38,875 6015 Salaries/Vacation 4,860 6,630 - 8,646 - - 6024 Salaries/Sick Leave 4,204 3,535 - 4,256 - - 6045 Salaries/Education Incentive 1,620 1,464 1,450 2,469 3,000 1,550 6048 Salaries/Language Pay 2,400 2,420 2,400 2,561 2,700 300 6075 Vacation Pay-Off 61,018 21,467 20,000 25,246 25,000 5,000 6078 Sick Leave Pay-Off 4,837 4,729 6,500 6,192 6,500 - 6095 Salary Savings (242,065) - - - - - 6101 PERS/Employee Contribution 17,173 19,467 26,505 19,919 28,520 2,015 6104 PERS Lump Sum 51,968 53,794 60,026 57,241 - (60,026) 6105 PERS/Employer Contribution 1,495 7,746 12,645 9,561 13,600 955 6109 PARS/Employer Contribution 31,618 31,901 32,010 32,644 37,235 5,225 6125 FICA/Employer Contrib/Med 5,526 4,959 6,230 5,164 6,905 675 6133 Retiree Health Premium Reimb 1,230 1,661 - 1,217 - - 6140 Life Insurance Allocation 686 764 1,110 781 1,225 115 6155 Workers' Comp Allocation 11,086 11,096 15,255 11,404 16,885 1,630 6160 LTD Insurance Allocation 2,062 2,112 2,935 2,194 3,240 305 6165 Unemployment Allocation 298 285 430 299 475 45 6175 Benefits/Flex Plan 34,380 32,696 54,000 33,593 54,000 - 6180 Deferred Comp/Employer Paid 3,750 3,600 5,400 5,819 9,000 3,600 Subtotal 260,797 473,677 624,411 496,375 624,675 264 3380000730 CIP/Electric 6033 Overtime Pay/Premium 2,762 1,344 - - - - 6125 FIXA/Employer Contrib/Med 40 28 - - - - 196 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 6155 Workers' Comp Allocation 71 76 - - - - 6165 Unemployment Allocation 3 2 - - - - Subtotal 2,876 1,449 - - - - PERSONNEL SUBTOTAL 3,567,011 3,958,578 4,914,359 4,455,934 4,594,145 (320,214) OPERATIONS 3300000000 Electric 7005 Principal Payment - (820,000) - - - 7025 Overhead Expense (320,255) (370,273) - - - Subtotal (320,255) (1,190,273) - - - - 3340734190 OI/INTEREST&DIVIDEND INC 6320 Fiscal Agent Fees 1,388 - - - - - Subtotal 1,388 - - - - - 3340734510 Electric-Customer Installation 6578 Const Contra/WO Equip & Supplies (155,310) (150,560) - - - - 7065 Const Contra/WO Dept OH (15,214) (18,134) - - - - Subtotal (170,524) (168,693) - - - - 3340734270 Debt Service 7001 Interest Expense 170,968 121,243 99,331 99,331 69,231 (30,100) 7005 Principal Payment 795,000 820,000 845,000 845,000 875,000 30,000 Subtotal 965,968 941,243 944,331 944,331 944,231 (100) 3340735800 Electric Supervision & Engineering 6220 Training Schools - 1,398 6,000 3,158 7,500 1,500 6235 Meetings & Conferences - 144 4,500 2,250 4,500 - 6340 Special Studies - 10,000 49,100 35,738 100,000 50,900 6345 Program Consultants - - 5,000 2,500 5,000 - 6399 Professional Services/Other - - 12,000 6,000 12,000 - 6530 Office Supplies 69 431 2,000 1,098 2,000 - 6539 Printing, Binding & Duplicating - - - - - - 6563 Supplies/Special - 63 1,300 650 1,300 - 6566 Small Tools - 10,012 8,000 4,179 8,000 - 6825 Maint & Repair/Vehicle - 42 1,000 530 1,000 - 7025 Overhead Expense 26,207 370,273 - - - - Subtotal 26,275 392,364 88,900 56,103 141,300 52,400 3340735830 Distribution Operations-Overhead Lines 6563 Supplies/Special 749 - - - - - 6566 Small Tools 9,861 - - - - - 7025 Overhead Expense 1,447 - - - - - Subtotal 12,058 - - - - - 3340735840 Distribution Operations-Underground Lines 6566 Small Tools 2,953 - - - - - 7025 Overhead Expense 1,447 - - - - - Subtotal 4,400 - - - - - 3340735850 SCE Street Light Power 6905 Utilities / Electricity 9,614 11,575 10,000 9,745 10,000 - Subtotal 9,614 11,575 10,000 9,745 10,000 - 3340735860 Electric Meter Maintenance 6566 Small Tools 12 - - - - - 7025 Overhead Expense 49,089 - - - - - Subtotal 49,101 - - - - - 3340735880 Electric Distribution 6201 Uniforms & Laundry 22,152 17,054 40,000 46,747 40,000 - 6220 Training Schools 20,124 2,427 20,000 15,625 20,000 - 6225 Training Materials 178 - 1,000 500 1,000 - 197 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 6230 Dues & Subscriptions 54,050 57,750 75,000 57,096 75,000 - 6235 Meetings & Conferences 6,406 2,212 8,000 5,161 8,000 - 6240 Mileage Reimbursement - - 100 50 100 - 6301 Legal Fees 6,581 - 2,500 1,918 2,500 - 6340 Special Studies 49,956 65,675 50,000 41,049 50,000 - 6430 Custodial Services - 5,667 6,000 5,850 6,000 - 6493 Outside Service/Repair 6,910 5,101 18,628 15,286 18,628 - 6521 Messenger Service 735 789 800 1,694 2,000 1,200 6530 Office Supplies 1,575 1,826 2,500 1,819 2,500 - 6551 Fuel and Oil 22,941 20,633 25,000 22,237 25,000 - 6554 Supplies/Custodial & Cleaning - 1,432 900 1,048 900 - 6563 Supplies/Special 6,536 12,133 10,000 18,399 25,000 15,000 6564 Supplies/Medical-Dental 1,092 1,739 1,500 1,202 1,500 - 6566 Small Tools 3,318 3,688 5,000 4,123 5,000 - 6569 Small Equipment 15,575 15,591 25,000 24,002 25,000 - 6601 Advertising Expense 3,280 1,266 3,000 1,766 3,000 - 6805 Maint/Land Improvement - 1,195 7,500 3,750 10,000 2,500 6815 Maint & Repairs/Bldgs - 21,208 46,560 33,065 50,000 3,440 6825 Maint & Repair / Vehicle 28,059 26,921 35,000 33,360 35,000 - 6835 Maint & Repair/Equipment 1,632 3,090 5,000 4,584 5,000 - 6850 Lease Payments 1,711 2,069 7,000 3,678 7,000 - 6904 Utilities/Other 22,672 22,152 18,000 19,515 18,000 - 6910 Utilities/Natural Gas 899 1,013 700 479 700 - 6915 Utilities/Telephone 12,672 17,291 8,000 8,558 8,000 - Subtotal 289,051 309,923 422,688 372,559 444,828 22,140 3340735910 Electric Structure Improvements 6430 Custodial Services 5,664 - - - - - 6493 Outside Services & Repairs 2,998 - - - - - 6515 Films & Video Recordings 152 - - - - - 6554 Supplies/Custodial & Cleaning 1,164 - - - - - 6805 Maint/Land Improvement 1,300 - - - - - 6815 Maint & Repairs/Bldgs 10,857 962 - 694 - - Subtotal 22,135 962 - 694 - - 3340735920 Electric Station Equipment 6493 Outside Services & Repairs 27,136 38,525 55,841 29,217 55,841 - 6563 Supplies/Special 8,408 4,855 12,271 9,220 10,000 (2,271) Subtotal 35,544 43,380 68,112 38,438 65,841 (2,271) - 3340735930 Electric Line Maintenance 6493 Outside Services & Repairs 439,482 468,402 515,000 491,452 1,000,000 485,000 6563 Supplies/Special 5,763 5,470 6,000 3,548 6,000 - 6835 Maint & Repair/Equipment - - - - - - Subtotal 445,246 473,872 521,000 495,000 1,006,000 485,000 3340735940 Distribution Maintenance-Underground Lines 6493 Outside Services & Repairs 42,034 2,740 - - - - 6563 Supplies/Special 2,630 - - - - - 6835 Maint & Repair/Equipment 97 - - - - - Subtotal 44,761 2,740 - - - - 3340735950 Distribution Maintenance-Transformers 6493 Outside Services & Repairs 7,652 - - - - - Subtotal 7,652 - - - - - 3340735960 Distribution Maintenance-Street Lighting & Signals 6563 Supplies/Special 1,085 - - - - - Subtotal 1,085 - - - - - 3340735970 Electric Meter Maintenance 6563 Supplies/Special 6,551 9,361 8,000 7,584 10,000 2,000 6566 Small Tools - 444 500 293 500 - 6835 Maint & Repair/Equipment - 774 3,000 1,500 3,000 - Subtotal 6,551 10,578 11,500 9,377 13,500 2,000 198 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 3340739040 Customer Accounts-Uncollectible Accounts 7055 Uncollectible Accounts 42,931 16,152 - 11,659 12,000 12,000 Subtotal 42,931 16,152 - 11,659 12,000 12,000 3340745800 Engineering 6340 Special Studies 44,520 - - - - - 6345 Program Consultants 2,064 - - - - - 6399 Professional Services/Other 1,056 - - - - - 6530 Office Supplies 1,073 789 - - - - 6825 Maint & Repair / Vehicle 178 - - - - - Subtotal 48,891 789 - - - - 3340775550 Purchased Power 6590 Electricity For Resale 15,800,365 15,856,557 19,721,376 16,500,000 19,133,339 (588,037) Subtotal 15,800,365 15,856,557 19,721,376 16,500,000 19,133,339 (588,037) 3340775570 Power Resource Management 6220 Training Schools 295 4,770 7,500 3,888 7,000 (500) 6235 Meetings & Conferences 20 306 6,000 3,000 6,000 - 6240 Mileage Reimbursement - - 800 400 800 - 6301 Legal Fees 89,503 89,377 100,000 85,000 100,000 - 6340 Special Studies - - 82,490 41,245 80,000 (2,490) 6521 Messenger Service 184 36 300 229 300 - 6530 Office Supplies 200 624 1,000 717 1,000 - 6569 Small Equipment 1,116 766 5,000 5,000 5,000 - 6625 Program Expenses - - 8,214 4,107 8,000 (214) 6825 Maintenance & Repair/Vehicle 96 198 3,500 1,750 2,500 (1,000) 6915 Utilities/Telephone 1,819 1,834 1,651 1,800 1,800 149 7025 Overhead Expense 242,065 - - - - - Subtotal 335,298 97,912 216,455 147,136 212,400 (4,055) 3340785560 Power Scheduling & Dispatch 6493 Outside Services & Repairs 476,736 476,629 617,900 488,500 584,040 (33,860) Subtotal 476,736 476,629 617,900 488,500 584,040 (33,860) 3340785650 Power Transmission - 6493 Outside Services & Repairs 3,406,140 3,706,904 3,962,555 3,300,000 3,892,630 (69,925) Subtotal 3,406,140 3,706,904 3,962,555 3,300,000 3,892,630 (69,925) 3340794030 Depreciation Expense 7030 Depreciation Expense 1,327,415 1,334,443 - - - - Subtotal 1,327,415 1,334,443 - - - - 3340799030 Administrative & General 6301 Legal Fees 5,111 4,973 50,000 25,180 50,000 - 6399 Professional Services/Other 7,041 1,088 22,297 11,149 22,297 - 6423 Administrative Allocation 867,868 896,934 1,353,580 1,353,580 1,745,065 391,485 6424 Consumer Services Allocation 2,361,155 2,174,117 3,427,475 3,085,884 3,140,866 (286,609) 6610 Bond Administration - 1,750 4,250 3,875 4,250 - 7055 Uncollectible Accounts - - 65,000 32,500 65,000 - Subtotal 3,241,175 3,078,862 4,922,602 4,512,167 5,027,478 104,876 3340799270 Taxes & Fees 7010 Franchise Fee (2%) 725,746 715,949 798,599 650,696 704,085 (94,514) 7012 In-lieu Fee (8%) 2,902,984 2,863,796 3,194,395 2,602,783 2,816,339 (378,056) Subtotal 3,628,730 3,579,745 3,992,994 3,253,478 3,520,423 (472,571) 3340799302 Miscellaneous - General Exp 6610 Bond Administration 1,750 - - - - - Subtotal 1,750 - - - - - 199 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 3380000730 CIP/Electric 7099 Miscellaneous (2,914) 3,482 - - - - Subtotal (2,914) 3,482 - - - - OPERATIONS SUBTOTAL 29,736,566 28,979,145 35,500,413 30,139,186 35,008,010 (492,403) CAPITAL OUTLAY 3300000000 Electric 7140 Equipment & Machinery (304,286) (3,533,608) - - - - 7145 Lines, Mains & Sewers (117,766) - - - - - Subtotal (304,286) (3,533,608) - - - - 3340733620 Station Equipment 7140 Equipment & Machinery 8,767 11,237 270,189 102,684 140,713 (129,476) Subtotal 8,767 11,237 270,189 102,684 140,713 (129,476) 3340733640 Poles, Towers & Fixtures 7130 Structures/Other 34,053 41,830 35,000 25,501 35,000 - Subtotal 34,053 41,830 35,000 25,501 35,000 - 3340733650 Overhead Conductors & Devise - 7130 Structures/Other - - - - - - 7145 Lines, Mains & Sewers 39,925 42,905 30,000 36,948 30,000 - Subtotal 39,925 42,905 30,000 36,948 30,000 - 3340733660 Underground Conduit 7130 Structures/Other 3,829 2,729 73,611 24,653 38,170 (35,441) Subtotal 3,829 2,729 73,611 24,653 38,170 (35,441) 3340733670 Underground Conductors & Devise 7145 Lines, Mains & Sewers 153,893 546,721 426,107 131,553 326,107 (100,000) Subtotal 153,893 546,721 426,107 131,553 326,107 (100,000) 3340733680 Line Transformers 7140 Equipment & Machinery 188,432 178,957 604,179 234,176 311,568 (292,611) Subtotal 188,432 178,957 604,179 234,176 311,568 (292,611) 3340733700 Meters 7140 Equipment & Machinery 59,821 20,311 486,147 84,410 253,229 (232,918) Subtotal 59,821 20,311 486,147 84,410 253,229 (232,918) 3340733730 Street Lighting 7130 Structures/Other 96,335 28,226 35,000 18,437 35,000 - Subtotal 96,335 28,226 35,000 18,437 35,000 - 3340733920 Transportation Equipment 7135 Vehicles - 60,759 220,459 126,899 - (220,459) Subtotal - 60,759 220,459 126,899 - (220,459) CIP Projects 3300000000 Electric 7120 Construction & Improvements (80,867) (42,097) - - - - Subtotal (80,867) (42,097) - - - - 3380000730 CIP/Electric 7120 Construction & Improvements 80,867 57,847 1,826,933 335,866 - (1,826,933) 7125 Bldgs/Min Improvements/Remod - 551 99,449 99,449 - (99,449) 7130 Structures/Other - - 370,298 370,298 - (370,298) 7140 Equipment & Machinery 241,018 3,556,175 2,187,912 995,978 - (2,187,912) 200 ACTUAL ACTUAL REVISED YEAR END EST ADOPTED Acct. # DESCRIPTION 18-19 19-20 20-21 20-21 21-22 VARIANCE ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 7143 Computer Software 62,381 11,931 491,351 100,169 392,500 (98,851) 7145 Lines, Mains & Sewers 117,766 - 970,240 299,712 - (970,240) Subtotal 502,033 3,626,504 5,946,183 2,201,473 392,500 (5,553,683) CAPITAL OUTLAY SUBTOTAL 584,169 984,473 8,126,875 2,986,733 1,562,287 (6,564,588) TRANSFERS OUT 3300000000 Electric Operations 5950 Transfers Out 377,788 535,432 300,000 300,000 300,000 - Subtotal 377,788 535,432 300,000 300,000 300,000 - 3340735830 Dist Oper - Overhead Line Expenses 5950 Transfers Out 18,019 6,975 7,360 7,360 7,360 - Subtotal 18,019 6,975 7,360 7,360 7,360 - 3340735840 Dist Oper - Underground Line Expenses 5950 Transfers Out 18,018 - - - - - Subtotal 18,018 - - - - - 3340735860 Electric Meter Maintenance 5950 Transfers Out 11,106 - - - - - Subtotal 11,106 - - - - - 3340735880 Electric Distribution 5950 Transfers Out - 42,000 42,695 42,695 42,695 - Subtotal - 42,000 42,695 42,695 42,695 - TRANSFERS OUT SUBTOTAL 424,931 584,407 350,055 350,055 350,055 - ELECTRIC FUND TOTAL: 34,312,676 34,506,603 48,891,702 37,931,908 41,514,498 (7,377,204) 201