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Light and WaterCA Climate Change Balancing Account Solid Waste Public Benefit Programs Consumer Services Water Utility Electric Utility LIGHT & WATER DEPARTMENT FY 2023/24 & 2024/25 ADOPTED BUDGET - CITY OF AZUSA Light & Water 1 CA CLIMATE CHANGE BALANCING ACCOUNT PROGRAM DESCRIPTION The fund was established as a balancing account to manage California Climate Change  program revenue and expenses realized from sales of Greenhouse Gas Allowances (“GHG  Allowances”). GHG Allowances are regulatory compliance instruments used to measure and  determine an entity’s compliance with the state cap‐and‐trade program established under  the California Assembly Bill 32. GHG Allowances may be purchased or directly allocated by  the California Air Resources Board to California entities that are subject to (“are covered  under”) the cap‐and‐trade program. The cap‐and‐trade regulation provides that California  utilities use proceeds realized from the sale of GHG Allowances for various programs aimed  at reducing GHG emissions and contributing to California's Climate Change initiatives.   Furthermore, proceeds from sales of allocated GHG Allowances may be used to invest in  renewable resources such as the purchase of renewable electricity or RPS compliance  instruments.  The cap‐and‐trade regulation also provides that monies from sales of such GHG  Allowances can be directly returned to the ratepayers to the extent GHG reduction programs  are not implemented or are in the process of being formulated. Revenue and expenses  realized from the sale of GHG Allowances cannot be treated as regular business revenue or  cost. The Fund is debited when Azusa either funds GHG curtailing measures and projects  and/or issues direct credit to our electric customers.   FY 2023-24 STRATEGIC GOALS AND OBJECTIVES •Fund or further develop projects aimed at the reduction of Greenhouse Gas emissions. FY 2024-25 STRATEGIC GOALS AND OBJECTIVES •Fund or further develop projects aimed at the reduction of Greenhouse Gas emissions. FY 2022-23 ACCOMPLISHMENTS •$1.6 million dollars were debited to fund renewable projects administered by Azusa Light and Water. Light & Water 2 ALL FUND 23 REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT # DESCRIPTION 22-23 22-23 23-24 24-25 23 to 24 EXPLANATION OPERATIONS 6625 Program Expense 1,700,000 1,600,000 990,000 990,000 (710,000) Less Renewable Energy allowance allotment acquired CLIMATE BALANCING ACCOUNT DETAILED VARIANCE EXPLANATION Light & Water 3 Description 2340770xxx 6625 Program Expense - CA Climate Change, Renewables, Research & Development. LIGHT & WATER - CLIMATE BALANCE ACCOUNT ACTIVITY DETAIL Account Number Light & Water 4 CA CLIMATE BALANCING ACCOUNT EXPENDITURE DETAIL ALL FUND 23 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 OPERATIONS 2340770556 RENEWABLES 6625 Program Expense               1,639,231        1,700,000       1,600,000        990,000          990,000          (710,000)          OPERATIONS SUBTOTAL 1,639,231        1,700,000       1,600,000        990,000          990,000          (710,000)          CAPITAL OUTLAYS 7142 Computer Equipment ‐                         200,000          200,000             ‐                         ‐                        (200,000)          CAPITAL OUTLAYS SUBTOTAL ‐                         200,000          200,000            ‐                        ‐                        (200,000)          CLIMATE BALANCE ACCOUNT 1,639,231        1,900,000       1,800,000        990,000          990,000          (910,000)          Light & Water 5      RECYCLING AND   SOLID WASTE   PROGRAM DESCRIPTION  The City Manager’s Office and Azusa Light & Water Department work closely in administering  Azusa’s recycling and solid waste program.  Refuse collection and recycling services are provided  on a contract basis by Athens Services.  The solid waste and recycling program includes  compliance with the annual AB 939 50% diversion requirement and implementation of the City’s  Source Reduction and Recycling Element (SRRE) programs. The City also administers State‐ provided block grant programs (the Oil Payment Program and the Beverage Container Recycling  Grant). In 2016, Senate Bill 1383 (Short‐Lived Climate Pollutants) was signed into law in a  statewide effort to reduce methane emissions created by organics waste disposed of in landfills.  The new law is effective on January 1, 2022. With these changes, Athens Services and the City  amended their exclusive franchise agreement to comply with SB 1383 requirements such as  continued education and outreach; inspection and enforcement; establishing and maintaining an  edible food recovery program; meeting annual procurement of recycled‐content paper products  and recovered organic products; plan for future capacity of organics waste; and keep records  and report compliance to CalRecycle. Division activities include support of code enforcement  regarding illegal disposal issues and violations of Athens Services' Exclusive Franchise Agreement,  Green Building Code construction & demolition recycling requirements.  FY 2023-24 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 additional waste diversion programs  set by AB 939.  • Continue to implement and enhance programs to ensure the city's compliance with AB 341,  “Mandatory Commercial Recycling,” AB 1826 "Mandatory Commercial Organics Recycling”,  AB 1594 “Green Waste Management,” and SB 1383 “Short‐Lived Climate Pollutant Reduction  Strategy” Programs.  • Enhance public information and community outreach to educate all Azusa customers about  the requirements of SB 1383 and other recycling programs in the City.   Continue to improve current recycling programs and develop new recycling programs to  comply with State law requirements.      FY 2024-25 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. Light & Water 6    • Maintain a minimum diversion rate of 50% and identify additional waste diversion programs  set by AB 939.  • Continue to implement and enhance programs to ensure the city's compliance with AB 341,  “Mandatory Commercial Recycling,” AB 1826 "Mandatory Commercial Organics Recycling”,  AB 1594 “Green Waste Management,” and SB 1383 “Short‐Lived Climate Pollutant Reduction  Strategy” Programs.  • Enhance public information and community outreach to educate all Azusa customers about  the requirements of SB 1383 and other recycling programs in the City.   Continue to improve current recycling programs and develop new recycling programs to  comply with State law requirements.   Evaluate current recycling programs and determine areas for improvement.    FY 2022-23 ACCOMPLISHMENTS  • Achieved a waste diversion rate of 5.7 pounds per person per day (PPD) in the most recent  compliance period (equivalent to 55%).  • Successful implementation and CalRecycle review of SRRE diversion programs set by AB 939  and Used Oil Recycling and Beverage Container Recycling Grants.  • Successful transition of solid waste collection from manual to automated collection,  commercial and multi‐family program, customer service and billing from the City to Athens  Services, the establishment of a regional edible food recovery program, and comprehensive  education and outreach to all customers via print, electronic, social media, phone call or in‐ person visits.   Successful implementation of April Clean and Green Month activities with necessary COVID‐ 19 safety protocols.   Collaboration with Caltrans in implementing a tire recycling collection day and spring‐ cleaning program.   Development of additional programs for electronic waste and household hazardous waste  collection (HHEW) to supplement Los Angeles County‐sponsored events.   Development of digital and print collaterals such as e‐newsletters, social media campaigns,  community guides, etc. as part of enhanced education and outreach for different programs  offered by the Azusa Light & Water and the City.    Light & Water 7 FUND 28, 36 & 39 REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT # DESCRIPTION 22-23 22-23 23-24 24-25 23 to 24 EXPLANATION OPERATIONS 6625 Program Expense 175,202 118,702 169,731 170,589 (5,471) Increase in Approved Grants 6235 Meetings & Conferences 2,000 2,000 3,000 3,000 1,000 CRRA Conference Attendance RECYCLING AND SOLID WASTE DETAILED VARIANCE EXPLANATION Light & Water 8 Description 6235 Meetings/Conferences - For attendance at forums of Southern California Waste Management Forum, Solid Waste Association of North America (SWANA), California Resource Recovery Association (CRRA) and other locally sponsored recycling/solid waste conferences. 6301 Legal Fees - This amount cover expenses for solid waste legal consultation for solid waste matters. 6625 Program Expenses - Program expenses in this cost center cover programs such as used oil block grant administration, beverage container recycling program, disposal of hazardous waste generated from city facilities, sharps collection program implementation, e-waste collection event, smart gardening and composting workshop, compost-mulch giveaway event, shred day event, reusable bag purchases, organic waste recycling program, and solid waste and recycling public education campaign. 6455 Refuse Contract - This is the amount expected to be billed by Azusa Light & Water for residential refuse collection services provided by Athens Services. This is amount paid to Athens Services excluding City fees, such as the Franchise Fee and AB 939 Fee. 6518 Postage - This amount covers refuse rate adjustment Public Hearing Notice mailing postage. 6539 Printing, Binding, Duplicating - This amount covers printing of refuse rate adjustment Public Hearing Notice. 7055 Uncollectible Accounts - This is for write offs of uncollectible accounts. RECYCLING AND SOLID WASTE ACTIVITY DETAIL Account Number 2840750xxx3 640750xxx39 40750xxx Light & Water 9 RECYCLING & SOLID WASTE EXPENDITURE DETAIL ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 PERSONNEL 3940750065 AB 939 FEE                      6003 Salaries/Regular              98,777             103,740          103,217          111,115          112,745          7,375               6015 Salaries/Vacation             1,859                ‐                        3,114                ‐                         ‐                         ‐                        6024 Salaries/Sick Leave           2,911                ‐                        2,126                ‐                         ‐                         ‐                        6027 Salaries/Bereavement ‐                         ‐                        723                   ‐                         ‐                         ‐                        6033 OT/Premium 729                   ‐                        1,874               1,874                ‐                        1,874               6047 Covid Pay ‐                        600                  600                   ‐                         ‐                        (600)                 6048 Sal/Lang Pay 812                  810                  796                  810                  810                   ‐                        6063 Salaries/Jury Duty ‐                         ‐                        181                   ‐                         ‐                        (810)                 6069 Allowances/Vehicle 1,805               1,800               2,009               1,800               1,800                ‐                        6070 Allowances/Telephone 902                  900                  885                  900                  900                   ‐                        6075 Vacation Pay‐Off 5,989               6,500               5,184               4,000               4,000               (2,500)              6078 Sick Leave Pay‐Off 1,385                ‐                         ‐                         ‐                         ‐                         ‐                        6101 PERS/Employee Contribution  7,320               7,250               7,777               7,845               7,960               595                   6104 PERS Lump Sum ‐                        1,330               ‐                        ‐                        ‐                        (1,330)              6105 PERS/Employer Contribution   3,222               3,190               3,114               4,360               4,420               1,170               6109 PARS/Employer Contribution   4,028               3,650               5,005               3,635               3,825               (15)                    6125 FICA/Employer Contrib/Med   1,690               1,735               1,740               182                  1,840               (1,553)              6140 Life Insurance Allocation     248                  310                  259                  335                  340                  25                     6155 Workers' Comp Allocation      4,192               4,290               4,478               4,585               4,650               295                   6160 LTD Insurance Allocation      945                  805                  951                  865                  880                  60                     6165 Unemployment Allocation       92                     120                  90                     130                  130                  10                     6175 Benefits/Flex Plan            10,397             11,755             10,971             10,800             10,800             (955)                 6180 Deferred Comp/Employer Paid 2,555               2,700               2,686               2,700               2,700                ‐                        SUBTOTAL 149,859          151,485          157,781          155,936          157,800          4,451               PERSONNEL SUBTOTAL 149,859          151,485          157,781          155,936          157,800          4,451               OPERATIONS 2840750062 OIL BLOCK GRANT                6625 Program Expense               4,658               12,701             6,201               7,151               7,888               (5,550)              SUBTOTAL 4,658               12,701             6,201               7,151               7,888               (5,550)              2840750064 BEVERAGE CONTAINER RECYCLING   6625 Program Expense               11,167             12,501             12,501             12,580             12,701             79                     SUBTOTAL 11,167             12,501             12,501             12,580             12,701             79                     3940750065 AB 939 FEE                      6230 Dues & Subscriptions          ‐                        275                  200                  275                  275                  ‐                        6235 Meetings & Conferences        1,442               2,000               2,000               3,000               3,000               1,000               6301 Legal Fees                    ‐                        9,000               9,000               9,000               9,000               ‐                        6399 Professional Services ‐                        20,000             15,000             20,000             20,000             ‐                        6423 Administrative Allocation 2,540               2,575               2,575               ‐                        ‐                        (2,575)              6518 Postage                       3,890               3,000               3,000               3,000               3,000               ‐                        6539 Printing, Binding & Duplicating 3,989               6,000               6,000               6,000               6,000                ‐                        6625 Program Expense               155,312          150,000          100,000          150,000          150,000           ‐                        SUBTOTAL 167,173          192,850          137,775          191,275          191,275          (1,575)              Light & Water 10 RECYCLING & SOLID WASTE EXPENDITURE DETAIL ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 3640750000 REFUSE CONTRACT                6455 Refuse Collection             2,793,921        ‐                         ‐                         ‐                         ‐                         ‐                        SUBTOTAL 2,793,921        ‐                         ‐                         ‐                         ‐                         ‐                        OPERATIONS SUBTOTAL 2,976,919       218,052          156,477          211,006          211,864          (7,046)              TRANSFERS OUT 3640750000 REFUSE CONTRACT                5950 Transfers Out 989,000          954,427          845,463          1,030,781       1,113,244       76,354             SUBTOTAL 989,000          954,427          845,463          1,030,781       1,113,244       76,354             TRANSFERS OUT SUBTOTAL 989,000          954,427          845,463          1,030,781       1,113,244       76,354             SOLID WASTE MGMT. TOTAL 4,115,778       1,323,964       1,159,722       1,397,723       1,482,908       73,759             Light & Water 11    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 2023-24 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.  FY 2024-25 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.  FY 2022-23 ACCOMPLISHMENTS • Achieved estimated gross annual energy savings of 2,846,244 kWh in the most recent  reporting period from several conservation programs such as (1) Commercial & Industrial  Energy Partnership Program which provides energy audits for businesses and annual  incentives up to $10,000 or 50% of project cost, (2) LED exchanges and giveaways to  promote energy‐efficient lighting; (3) Residential Weatherization Rebate and Energy Star  Appliance Rebate Program approved Energy Star rated appliances and weatherization  Light & Water 12    measures; (5) Shade Tree Program; (6) Residential Low Income Assistance; (7) Educational  and online learning opportunities regarding energy conservation; (8) Small Business Retrofit  Program; and (9) “The Proctor Engineering HVAC Tune‐Up and Retrofit Program”: Provides  free HVAC tune‐ups and HVAC equipment replacement recommendations and funding  assistance.  Light & Water 13 ALL FUND 24 REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT # DESCRIPTION 22-23 22-23 23-24 24-25 23 to 24 EXPLANATION OPERATIONS 6625 Program Expense 1,360,000 1,337,644 1,455,000 1,581,500 95,000 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 increases in other municipal projects PUBLIC BENEFIT DETAILED VARIANCE EXPLANATION Light & Water 14 Description 2440739xxx 6625 Program Expense - Low Income Assistance Program, Energy Efficiency Program, Renewables Program, Research & Development, Administration of PBC. LIGHT & WATER - PUBLIC BENEFIT PROGRAM ACTIVITY DETAIL Account Number Light & Water 15 L&W PUBLIC BENEFIT PROGRAMS EXPENDITURE DETAIL ALL FUND 24 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 PERSONNEL 2440739085 ADMINISTRATION OF PBC          6003 Salaries/Regular              154,921           182,465         165,218           182,561         191,355         96  6015 Salaries/Vacation             4,337               ‐ 7,977               ‐ ‐ ‐  6024 Salaries/Sick Leave 618 ‐ 1,775               ‐ ‐ ‐  6027 Salaries/Bereavement ‐ ‐ 1,688               ‐ ‐ ‐  6045 Salaries/Education Incentive  2,106               2,100              2,064               2,100              2,100              ‐  6047 Covid Pay ‐ 1,450              1,400               ‐ ‐ (1,450)               6048 Salaries/Language 1,895               1,900              1,858               1,890              1,890              (10)  6063 Salary/Jury Duty ‐ ‐ 422 ‐ ‐ ‐  6069 Allowances/Vehicle 115 180 177 300 300 120  6075 Vacation/Pay‐Off 13,717             12,740            9,059               8,000              8,000              (4,740)               6101 PERS/Employee Contribution    11,506             11,690            12,826             13,095            13,710            1,405                6104 PERS Lump Sum ‐ 515 521 ‐ ‐ (515)  6105 PERS/Employer Contribution    5,083               5,690              5,149               7,285              7,625              1,595                6109 PARS/Employer Contribution    19,881             18,130            26,605             19,640            20,645            1,510                6125 FICA/Employer Contrib/Med     2,863               3,105              3,057               3,090              3,215              (15)  6140 Life Insurance Allocation     445 540 469 540 570 ‐  6155 Workers' Comp Allocation      6,555               7,525              7,309               7,475              7,825              (50)  6160 LTD Insurance Allocation      1,228               1,420              1,282               1,415              1,485              (5)  6165 Unemployment Allocation       134 215 137 215 225 ‐  6175 Benefits/Flex Plan            24,844             26,040            26,481             26,100            26,100            60  6180 Deferred Comp/Employer Paid   4,096               4,200              4,376               4,398              4,398              198  SUBTOTAL 254,341           279,905         279,849           278,104         289,443         (1,801)               PERSONNEL SUBTOTAL 254,341           279,905         279,849           278,104         289,443         (1,801)               OPERATIONS 2440739081 RESIDENTIAL LOW INCOME 6625 Program Expense               54,151             80,000            57,644             60,000            65,000            (20,000)             SUBTOTAL 54,151             80,000            57,644             60,000            65,000            (20,000)             2440739082 ENERGY EFFICIENCY PROGRAM 6625 Program Expense               474,282           1,150,000      1,150,000       1,265,000      1,386,500      115,000            SUBTOTAL 474,282           1,150,000      1,150,000       1,265,000      1,386,500      115,000            2440739083 RESEARCH & DEVELOPMENT 6625 Program Expense               ‐ 10,000            10,000             10,000            10,000            ‐  SUBTOTAL ‐ 10,000            10,000             10,000            10,000             ‐  2440739084 RENEWABLES 6625 Program Expense               ‐ 60,000            60,000             60,000            60,000            ‐  SUBTOTAL ‐ 60,000            60,000             60,000            60,000             ‐  2440739085 ADMINISTRATION OF PBC          6625 Program Expense               11,032             60,000            60,000             60,000            60,000            ‐  6825 Maint & Repair/Vehicle ‐ 500 500 500 500 ‐  6850 Lease Payments ‐ 4,100              4,100               4,100              4,100              ‐  SUBTOTAL 11,032             64,600            64,600             64,600            64,600             ‐  OPERATIONS SUBTOTAL 539,465           1,364,600      1,342,244       1,459,600      1,586,100      95,000              PUBLIC BENEFIT PROG FUND TOTAL 793,805           1,644,505      1,622,093       1,737,704      1,875,543      93,199              Light & Water 16 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 financial reports in support of the Utility Board, as well as provides  external filings and reports to regulatory agencies such as:  State Controller’s Office, debt  issuers, rating agencies and U.S. Bureau of Reclamation.   Customer Service consists of four cost centers, which includes Billing, Credit and Collections,  Customer Call Center and Field Services.  Customer Service is responsible for electric and water  utility billing, low‐income program implementation, utility conservation education, collections,  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, 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 2023-24 STRATEGIC GOALS AND OBJECTIVES  • Continue offering customers best options to process payments and utility service requests  online and over the phone.  • Complete Customer Information Billing System conversion/upgrade.  • Deploy an electronic field services work order management system.  • Ensure Water and Electric funds obtain favorable bond ratings by closely monitoring costs,  developing balanced budgets, and maintaining healthy finances.  • Update Water and Electric facilities with energy efficient improvements and security measures  to ensure the safety of employees and visitors.  Light & Water 17 FY 2024-25 STRATEGIC GOALS AND OBJECTIVES  • Continue offering customers best options to process payments and utility service requests  online and over the phone.  • Implement Utility Outage Management System.   • Ensure Water and Electric funds obtain favorable bond ratings by closely monitoring costs,  developing balanced budgets, and maintaining healthy finances.  • Update Water and Electric facilities with energy efficient improvements and security  measures to ensure the safety of employees and visitors.    FY 2022-23 ACCOMPLISHMENTS  • Completed 50% of the utilities Customer Information System Upgrade process.   • Deployed a new self‐service payment kiosk in the Customer Service lobby.   • Deployed a new customer appointment scheduling system, in an effort to increase customer  participation in the utilities low‐income program offerings.   • Awarded the 2022/2023 Excellence in Public Power Communication by the American Public  Power Association (APPA).   • Received the 2022/2023 Smart Energy Provider designation by the APPA.       Light & Water 18 ALL FUND 31 REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT # DESCRIPTION 22-23 22-23 23-24 24-25 23 to 24 EXPLANATION OPERATIONS 6201 Uniforms & Laundry 18,500 18,500 21,500 21,500 3,000 Increased uniform expenses with addition ftff6235 Meetings & Conferences 29,250 34,503 40,425 40,425 11,175 Increased costs and frequency of required meetings/trainings 6399 Professional Services/Other 57,800 57,800 118,800 118,800 61,000 Increase for Work Order Management System operation costs 6415 Computer Software Support 325,000 325,000 350,000 350,000 25,000 Additional meter data management system module maintenance expenses 6493 Outside Services & Repairs 356,370 356,370 357,370 357,370 1,000 Increased cost in bee removal services 6518 Postage 250,000 250,000 275,000 285,000 25,000 Projected annual USPS postage increase 6521 Messenger Service 465 515 515 515 50 Increased fees and frequency use of Fedex and UPS 6530 Office Supplies 14,300 15,497 15,500 15,500 1,200 Increased cost of office supplies due to inflation and supply chain issues 6564 Supplies/Medical-Dental 200 6,000 6,000 6,000 5,800 Increased cost of first aid kit supplies and services 6835 Maint & Repair/Equipment 58,250 58,250 66,750 66,750 8,500 Work Order Management System and AMI equipment and maintenance costs increase 6840 Rent/Office Furniture & Equip 8,025 10,867 12,000 12,000 3,975 Increased cost of printer services and supplies due to inflation and supply chain issues; storage pods 6904 Utilities/Other 7,000 2,805 3,063 3,345 (3,937) Projectfed utility costs. 6915 Utilities/Telephone 167,400 101,623 110,973 121,182 (56,427) Estimates based on Incontact VOIP phone system recording storage expense CONSUMER SERVICES DETAILED VARIANCE EXPLANATION Light & Water 19 Description 6220 Training Schools - American Public Power Association (APPA) training workshops; California Municipal Utilities Association (CMUA) training workshops; Liebert Cassidy Whitmore training workshops via City’s membership in the San Gabriel Valley Employment Relations Consortium; and other work related training as deemed necessary by Utilities Administration and Customer Services Division. 6230 Dues/Subscriptions - Azusa Chamber of Commerce, California Municipal Management Association (CMUA), Southern California Public Power Authority (SCPPA), and American Public Power Association (APPA). ($250 for Admin) 6235 Meeting/Conferences - APPA Legislative Rally, APPA National Conference, CEC Meetings, CMUA Annual Conference and Board Meetings, CMUA Capitol Day and Utility Managers Summit, Executive Steering Committee, Light & Water Key Accounts Meeting, Lodi Energy Center Meetings, National League of Cities Conference, NCPA Annual Conference and Directors Meeting, Public Officials Workshop, San Juan Power Operations Meetings, SCPPA Congressional Tour, State of the City, Utility Billing System Users' meeting, California Municipal Rates Group (CMUG) meeting, and National Association of Credit Management (NACM) conference. 6399 Professional Services - Transcription Services for Utility Board Minutes, professional services for L&W Administration. Consultant to provide technical assessment of customer information system and options to upgrade or replace system. Also includes professional services related to maintenance of advanced metering infrastructure (AMI) network for communication with meters and field devices. 6415 Computer Software Services - Utility Billing System maintenance, and enhancements programming, including integration with other systems. Also includes billing system maintenance for Time-of-Use (TOU) customers, Itron meter data management system, and Harris meter data management system. 6493 Outside Services & Repairs - Charter Communication cable TV services, pest control services, document archive/retrieve services, locksmith services, after hours answering service, lockbox, bill print and mail and online billing and payment services, credit card processing services, billing of returned electronic payments, and temporary employment agency services. 6499 Contract Services & Fees - Azusa Chamber of Commerce, Golden Week, City's Annual Winter Festival by Recreation & Family Services Department, Recreation's Gym Decal, Rose Parade, Civic Leadership, and other miscellaneous donations. 6539 Printing, Binding & Duplicating - Utility Board Minutes Book, copier's printing & service fees, business card printing, utility billing inserts, and door hangers. 6601 Advertising Expense - Recreation Gym Decal and miscellaneous. 6835 Maintenance & Repair of Equipment - Azusa Light & Water heating, ventilation and air conditioning (HVAC) equipment, elevator, fire extinguishers, waterfall, outdoor LED electronic sign, automatic doors, vending machines, printers, fax machine, ice machine, drinking fountains, and office equipment maintenance and repairs, and repairs of meter reading hand held units and other equipment. 6915 Utilities/Telephone - inContact Call Management System and Usage Fees, cell phone service, and cellular service to read Time of Use meters. LIGHT & WATER - CONSUMER SERVICES ACTIVITY DETAIL Account Number 3140701xxx, 3140702xxx, 3140711xxx, Light & Water 20 CONSUMER SERVICES (Summary) EXPENDITURE DETAIL ALL FUND 31 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. #DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 PERSONNEL 6003 Salaries/Regular              1,910,091        2,653,895      2,024,083        2,744,920      2,870,692      91,025             6006 Salaries/Temp & Part‐Time     20,329             27,015            12,656             ‐                       ‐                       (27,015)           6012 Salaries/Comp‐Time 11,724             ‐                       16,269             ‐                       ‐                       ‐                        6015 Salaries/Vacation 145,300           ‐                       143,408           ‐                       ‐                       ‐                        6024 Salaries/Sick Leave           85,146             ‐                       119,691           ‐                       ‐                       ‐                        6027 Salaries/Bereavement 2,202                ‐                       2,360                ‐                       ‐                       ‐                        6033 Overtime Pay/Premium 78,971             3,000              75,288             83,000            83,000            80,000             6039 Salaries/Education Incentive  46,935             1,000              48,720             ‐                       ‐                       (1,000)             6045 Standby Pay/Premium 9,341                6,000              8,827                7,800              7,800              1,800               6047 Covid Pay ‐                        30,750            22,086             3,300              ‐                       (27,450)           6048 Salaries/Language Pay 17,330             17,000            19,861             15,000            15,000            (2,000)             6063 Salaries/Jury Duty 679                   ‐                       695                   ‐                       ‐                       ‐                        6068 Allowances/Management ‐                        ‐                       20                     ‐                       ‐                       ‐                        6069 Allowances/Vehicle 24,558             26,220            26,386             28,500            28,500            2,280               6070 Allowances/Telephone 902                   900                 885                   900                 900                 ‐                        6072 Salaries/Injury ‐                         ‐                       270                   ‐                       ‐                       ‐                        6075 Vacation Pay‐Off              40,612             20,000            33,742             25,800            25,800            5,800               6078 Sick Leave Pay‐Off            12,048             12,000            17,450             9,000              9,000              (3,000)             6091 Leave Liability Adjustments 26,716             ‐                       ‐                        ‐                       ‐                       ‐                        6101 PERS/Employee Contribution    93,543             178,135         95,821             194,465         203,270         16,330             6104 PERS Lump Sum ‐                        8,005              7,663                ‐                       ‐                       (8,005)             6105 PERS/Employer Contribution    (5,201,314)      77,785            135,896           108,465         113,320         30,680             6107 Apple Pay Plan 761                   1,100              496                   ‐                       ‐                       (1,100)             6109 PARS/Employer 90,196             89,060            101,567           83,085            87,355            (5,975)             6115 FICA/Employer Contrib/Reg ‐                        ‐                       17,958             ‐                       ‐                       ‐                        6125 FICA/Employer Contrib/Med     36,923             47,310            30,304             48,160            49,985            850                  6133 Retiree Health Premium Reimb  66,394             19,200            9,370                4,800              4,800              (14,400)           6140 Life Insurance Allocation     5,578                7,815              48,237             8,050              8,410              235                  6155 Workers' Comp Allocation      91,621             108,620         60,026             111,045         116,080         2,425               6160 LTD Insurance Allocation      16,130             20,645            9,654                21,350            22,340            705                  6165 Unemployment Allocation       2,190                3,260              228,944           3,335              3,450              75                    6175 Benefits/Flex Plan            402,801           454,595         223,268           544,500         544,500         89,905             6180 Deferred Comp/Employer Paid   20,642             19,360            21,775             45,760            45,760            26,400             PERSONNEL SUBTOTAL (1,941,651)      3,832,670      3,563,676       4,091,235      4,239,962      258,565          OPERATIONS 6201 Uniforms & Laundry 15,485             18,500            18,500             21,500            21,500            3,000               6215 Tuition Reimbursement 5,949                5,000              5,000                5,000              5,000              ‐                        6220 Training Schools              10,900             10,200            10,200             10,200            10,200            ‐                        6230 Dues & Subscriptions          512                   300                 300                   300                 300                 ‐                        6235 Meetings & Conferences        41,272             29,250            34,503             40,425            40,425            11,175             6240 Mileage Reimbursement ‐                        100                 100                   100                 100                 ‐                        6301 Legal Fees                    10,004             25,110            25,110             25,110            25,110            ‐                        6399 Professional Services/Other 44,337             57,800            57,800             118,800         118,800         61,000             6415 Computer Software Support 271,034           325,000         325,000           350,000         350,000         25,000             6430 Custodial Services 10,800             23,500            23,500             23,500            23,500            ‐                        6480 Insurance Claims 96                     500                 500                   500                 500                 ‐                        6493 Outside Services & Repairs    317,366           356,370         356,370           357,370         357,370         1,000               6499 Contract Services & Fees 44,493             45,000            45,000             45,000            45,000            ‐                        6518 Postage 179,588           250,000         250,000           275,000         285,000         25,000             6521 Messenger Service             506                   465                 515                   515                 515                 50                    Light & Water 21 CONSUMER SERVICES (Summary) EXPENDITURE DETAIL ALL FUND 31 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. #DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6527 Supplies/Computer/Small Equipme 2,084                5,000              5,000                5,000              5,000               ‐                        6530 Office Supplies               13,340             14,300            15,497             15,500            15,500            1,200               6539 Printing, Binding & Duplicating 2,970                6,750              6,750                6,750              6,750              ‐                        6551 Fuel and Oil                  12,728             16,250            15,000             16,250            16,250            ‐                        6554 Supplies/Custodial & Cleaning 2,006                4,000              4,000                4,000              4,000              ‐                        6563 Supplies/Special              7,751                9,800              9,800                9,800              9,800              ‐                        6564 Supplies/Medical‐Dental       2,099                200                 6,000                6,000              6,000              5,800               6566 Small Tools                   186                   750                 750                   750                 750                 ‐                        6569 Small Equipment               1,643                8,000              8,000                8,000              8,000              ‐                        6570 Computer Peripherals/Misc 340                   1,000              1,000                1,000              1,000              ‐                        6572 Office Furniture & Equipment  1,568                2,000              2,000                2,000              2,000              ‐                        6601 Advertising Expense           ‐                        800                 800                   800                 800                 ‐                        6615 Safety & Security Services Exp 3,524                6,000              431                   1,000              1,000              (5,000)             6670 IT Allocation 1,218,037        1,071,137      900,840           1,525,320      1,260,641      454,183          6760 Insurance Allocation 688,856           762,684         765,609           815,069         855,823         52,385             6805 Maintenance/Land Improvements 11,847             15,000            15,000             15,000            15,000            ‐                        6815 Maint & Repairs/Bldgs         36,289             37,080            37,080             37,080            37,080            ‐                        6825 Maint & Repair / Vehicle      4,518                8,000              5,000                8,000              8,000              ‐                        6835 Maint & Repair/Equipment      45,063             58,250            58,250             66,750            66,750            8,500               6830 Rent/Equipment 70,368             ‐                       ‐                        ‐                       ‐                       ‐                        6840 Rent/Office Furniture & Equip 12,982             8,025              10,867             12,000            12,000            3,975               6904 Utilities/Other               3,299                7,000              2,805                3,063              3,345              (3,937)             6915 Utilities/Telephone           143,135           167,400         101,623           110,973         121,182         (56,427)           7030 Depreciation Expense 62,667             ‐                       ‐                        ‐                       ‐                       ‐                        7050 Donations/Contribution        ‐                        11,855            11,855             11,855            11,855            ‐                        OPERATIONS SUBTOTAL 3,299,645       3,368,376      3,136,356       3,955,280      3,751,847      586,904          CAPITAL OUTLAYS 7140 Equipment & Machinery 22,577             ‐                       ‐                        ‐                       ‐                       ‐                        7142 Computer Equipment 9,090                ‐                       ‐                        ‐                       ‐                       ‐                        CAPITAL OUTLAYS SUBTOTAL 31,667             ‐                       ‐                        ‐                       ‐                       ‐                        TRANSFERS OUT 5950 Transfers Out 594,955           585,416         585,416           596,525         608,600         11,109             TRANSFERS OUT SUBTOTAL 594,955           585,416         585,416           596,525         608,600         11,109            CONSUMER SERVICE FUND TOTAL: 1,984,616       7,786,462      7,285,448       8,643,041      8,600,409      856,579          Light & Water 22 CONSUMER SERVICES (Detail) EXPENDITURE DETAIL ALL FUND 31 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 PERSONNEL 3140701928 Utility Board 6069 Allowances/Vehicle 20,573             21,000          21,000             21,000          21,000          ‐                       Subtotal 20,573             21,000          21,000             21,000          21,000          ‐                       3140702920 Utility Administration 6003 Salaries/Regular              477,266           764,270        571,561           824,040        850,885        59,770            6012 Salaries/Comp‐Time ‐                         ‐                      183                   ‐                      ‐                      ‐                       6015 Salaries/Vacation 13,009             ‐                      22,324             ‐                      ‐                      ‐                       6024 Salaries/Sick Leave           18,451             ‐                      32,974             ‐                      ‐                      ‐                       6027 Salaries/Bereavement 783                   ‐                      ‐                         ‐                      ‐                      ‐                       6033 Overtime Pay/Premium 1,828                3,000             1,703                3,000             3,000             ‐                       6045 Salaries/Education Incentive  3,008                ‐                      2,949                3,000             3,000             3,000              6047 Covid Pay ‐                         7,250             4,086                3,300              ‐                      (3,950)             6048 Salaries/Language Pay 2,633                2,600             3,083                3,000             3,000             400                  6069 Allowances/Vehicle 3,985                5,220             5,386                7,500             7,500             2,280              6070 Allowances/Telephone 902                   900                885                   900                900                ‐                       6075 Vacation Pay‐Off              28,615             10,000          12,440             10,000          10,000          ‐                       6078 Sick Leave Pay‐Off            2,083                2,000             1,222                ‐                      ‐                      (2,000)             6101 PERS/Employee Contribution    14,723             45,495          20,543             58,270          60,155          12,775            6104 PERS Lump Sum ‐                         2,230             2,164                ‐                      (2,230)             6105 PERS/Employer Contribution    37,516             21,295          41,947             32,440          33,480          11,145            6109 PARS/Employer Contribution ‐                         ‐                      182                   ‐                      ‐                      ‐                       6125 FICA/Employer Contrib/Med     8,272                13,205          9,738                14,055          14,445          850                  6133 Retiree Health Premium Reimb  3,757                1,000             5,571                4,000             4,000             3,000              6140 Life Insurance Allocation     1,257                2,260             1,145                2,435             2,515             175                  6155 Workers' Comp Allocation      20,653             31,100          25,529             33,540          34,615          2,440              6160 LTD Insurance Allocation      4,221                5,950             3,756                6,410             6,620             460                  6165 Unemployment Allocation       461                   910                409                   975                1,000             65                    6175 Benefits/Flex Plan            77,525             132,595        95,131             130,500        130,500        (2,095)             6180 Deferred Comp/Employer Paid   11,960             16,360          14,015             16,360          16,360          ‐                       Subtotal 732,909           1,067,640     878,926           1,153,725     1,181,975     86,085            3140711902 Field Services 6003 Salaries/Regular              394,314           462,175        393,108           485,955        510,981        23,780            6012 Salaries/Comp‐Time 2,046                ‐                      27                     ‐                      ‐                      ‐                       6015 Salaries/Vacation 48,866             ‐                      46,435             ‐                      ‐                      ‐                       6024 Salaries/Sick Leave           11,788             ‐                      12,055             ‐                      ‐                      ‐                       6033 Overtime Pay/Premium 31,736             ‐                      34,563             35,000          35,000          35,000            6039 Standby Pay/Premium 37,244             1,000             37,355             ‐                      ‐                      (1,000)             6047 Covid Pay ‐                         5,000             5,000                 ‐                      ‐                      (5,000)             6048 Salaries/Language Pay 3,392                3,600             3,796                2,400             2,400             (1,200)             6063 Salaries/Jury Duty 679                    ‐                      ‐                         ‐                      ‐                      ‐                       6075 Vacation Pay‐Off              ‐                         5,000             ‐                         ‐                      ‐                      (5,000)             6078 Sick Leave Pay‐Off            6,688                5,000             8,311                5,000             5,000             ‐                       6101 PERS/Employee Contribution    16,323             31,500          14,185             34,310          36,060          2,810              6104 PERS Lump Sum ‐                         1,385             1,305                ‐                      ‐                      (1,385)             6105 PERS/Employer Contribution    (5,298,717)      15,685          30,990             19,125          20,090          3,440              6109 PARS/Employer Contribution 17,811             17,255          18,021             22,430          23,580          5,175              6125 FICA/Employer Contrib/Med     8,478                8,060             8,425                8,390             8,750             330                  6133 Retiree Health Premium Reimb 39,498             2,200             1,238                800                800                (1,400)             6140 Life Insurance Allocation     1,275                1,350             1,254                1,410             1,490             60                    6155 Workers' Comp Allocation      20,242             18,630          20,189             19,535          20,535          905                  6160 LTD Insurance Allocation      3,568                3,595             3,522                3,780             3,975             185                  6165 Unemployment Allocation       538                   550                537                   580                605                30                    6175 Benefits/Flex Plan            92,800             9,000             92,561             90,000          90,000          81,000            Light & Water 23 CONSUMER SERVICES (Detail) EXPENDITURE DETAIL ALL FUND 31 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6180 Deferred Comp/Employer Paid 5,843                ‐                      4,776                6,000             6,000             6,000              Subtotal (4,555,586)      590,985        737,650           734,715        765,266        143,730          3140711903 Records and Collections 6003 Salaries/Regular              902,906           1,255,745     889,713           1,255,500     1,320,160     (245)                6006 Salaries/Temp & Part‐Time 20,329             27,015          12,656             ‐                      (27,015)          6012 Salaries/Comp‐Time 9,677                ‐                      16,058             ‐                      ‐                      ‐                       6015 Salaries/Vacation 74,896             ‐                      74,130             ‐                      ‐                      ‐                       6024 Salaries/Sick Leave           54,908             ‐                      71,137             ‐                      ‐                      ‐                       6027 Salaries Bereavement 1,419                ‐                      2,360                ‐                      ‐                      ‐                       6033 Overtime Pay/Premium 45,407             ‐                      39,023             45,000          45,000          45,000            6039 Standby Pay/Premium 9,691                ‐                      11,365             ‐                      ‐                      ‐                       6045 Salaries/Education Incentive  3,325                3,000             2,929                1,800             1,800             (1,200)             6047 Covid Pay ‐                         17,500          12,000             ‐                      ‐                      (17,500)          6048 Salaries/Language Pay 11,305             10,800          12,982             9,600             9,600             (1,200)             6063 Salaries/Jury Duty ‐                          ‐                      695                   ‐                      ‐                      ‐                       6068 Allowances/Management ‐                         ‐                      20                     ‐                      ‐                      ‐                       6072 Salaries/Injury ‐                         ‐                      270                   ‐                      ‐                      ‐                       6075 Vacation Pay‐Off              11,997             5,000             14,391             12,000          12,000          7,000              6078 Sick Leave Pay‐Off 3,277                5,000             3,642                1,500             1,500             (3,500)             6091 Leave Liability Adjustment 26,716              ‐                      ‐                         ‐                      ‐                      ‐                       6101 PERS/Employee Contribution    52,172             89,280          48,614             89,090          93,615          (190)                6104 PERS Lump Sum ‐                         3,930             3,709                ‐                      ‐                      (3,930)             6105 PERS/Employer Contribution    55,337             36,060          57,964             49,795          52,290          13,735            6107 APPLE/EMPLYR CON 761                   1,100             496                   ‐                      (1,100)             6109 PARS/Employer Contribution 53,749             54,405          55,782             40,020          42,080          (14,385)          6115 FICA/Employer Contrib/Reg ‐                         ‐                      17,958             ‐                      ‐                      ‐                       6125 FICA/Employer Contrib/Med     18,045             23,235          9,366                22,810          23,750          (425)                6133 Retiree Health Premium Reimb  23,139             16,000          2,560                ‐                      ‐                      (16,000)          6140 Life Insurance Allocation     2,641                3,695             45,351             3,675             3,850             (20)                  6155 Workers' Comp Allocation      44,839             51,860          7,191                50,675          53,265          (1,185)             6160 LTD Insurance Allocation      7,211                9,765             1,021                9,765             10,275          ‐                       6165 Unemployment Allocation       1,064                1,605             227,829           1,580             1,635             (25)                  6175 Benefits/Flex Plan            215,130           295,000        17,289             306,000        306,000        11,000            6180 Deferred Comp/Employer Paid   20,400          20,400           Subtotal 1,649,942        1,909,995     1,658,503        1,919,210     1,997,220     9,215              3140711920 Employee Related 6003 Salaries/Regular              135,604           171,705        169,702           179,425        188,666        7,720              6015 Salaries/Vacation 8,529                ‐                      518                   ‐                      ‐                      ‐                       6024 Salaries/Sick Leave           ‐                         ‐                      3,525                ‐                      ‐                      ‐                       6045 Salaries/Education 3,008                3,000             2,949                3,000             3,000             ‐                       6047 Covid Pay ‐                         1,000             1,000                 ‐                      ‐                      (1,000)             6075 Vacation Pay Off ‐                          ‐                      6,910                3,800             3,800             3,800              6078 Sick Leave Pay‐Off            ‐                         ‐                      4,276                2,500             2,500             2,500              6101 PERS/Employee Contribution    10,324             11,860          12,479             12,795          13,440          935                  6104 PERS Lump Sum ‐                         460                485                   ‐                      ‐                      (460)                6105 PERS/Employer Contribution    4,549                4,745             4,995                7,105             7,460             2,360              6109 PARS/Employer 18,636             17,400          27,582             20,635          21,695          3,235              6125 FICA/Employer Contrib/Med     2,127                2,810             2,775                2,905             3,040             95                    6140 Life Insurance Allocation     405                   510                487                   530                555                20                    6155 Workers' Comp Allocation      5,886                7,030             7,117                7,295             7,665             265                  6160 LTD Insurance Allocation      1,130                1,335             1,355                1,395             1,470             60                    6165 Unemployment Allocation       127                   195                169                   200                210                5                      6175 Benefits/Flex Plan            17,347             18,000          18,288             18,000          18,000          ‐                       6180 Deferred Comp/Employer Paid   2,839                3,000             2,985                3,000             3,000             ‐                       Light & Water 24 CONSUMER SERVICES (Detail) EXPENDITURE DETAIL ALL FUND 31 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 Subtotal 210,512           243,050        267,597           262,585        274,501        19,535            PERSONNEL SUBTOTAL (1,941,651)      3,832,670    3,563,676       4,091,235    4,239,962    258,565         Light & Water 25 CONSUMER SERVICES (Detail) EXPENDITURE DETAIL ALL FUND 31 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 OPERATIONS 3140701928 Utility Board 6235 Meetings & Conferences        3,513                2,500             3,579                4,000             4,000             1,500              6301 Legal Fees                    10,004             18,000          18,000             18,000          18,000          ‐                       6399 Professional Services 51                     2,000             2,000                2,000             2,000             ‐                       6521 Messenger Service             252                   100                100                   100                100                ‐                       6539 Printing, Binding & Duplicating ‐                         250                250                   250                250                 ‐                       6670 IT Allocation 4,596                16,500          3,454                14,272          14,619          (2,228)             6835 Maint & Repair/Equipment 33                     ‐                      ‐                         ‐                      ‐                      ‐                       Subtotal 18,449             39,350          27,384             38,622          38,969          (728)                3140702920 Utility Administration 6215 Tuition Reimbursement ‐                         5,000             5,000                5,000             5,000             ‐                       6220 Training Schools              10,900             10,200          10,200             10,200          10,200          ‐                       6230 Dues & Subscriptions          512                   300                300                   300                300                ‐                       6235 Meetings & Conferences        26,751             20,550          22,924             22,925          22,925          2,375              6240 Mileage Reimbursement ‐                         100                100                   100                100                ‐                       6301 Legal Fees                    ‐                         7,110             7,110                7,110             7,110             ‐                       6399 Professional Services/Other 4,554                15,800          15,800             15,800          15,800          ‐                       6521 Messenger Service             236                   250                300                   300                300                50                    6530 Office Supplies               6,680                4,300             5,497                5,500             5,500             1,200              6539 Printing, Binding & Duplicating 2,111                4,000             4,000                4,000             4,000              ‐                       6570 Computer Peripherals/Misc 340                   1,000             1,000                1,000             1,000              ‐                       6572 Office Furniture & Equipment 1,568                1,000             1,000                1,000             1,000             ‐                       6601 Advertising Expense ‐                         800                800                   800                800                ‐                       6830 Rent/Equipment 70,368             ‐                      ‐                         ‐                      ‐                      ‐                       6915 Utilities/Telephone           4,060                2,400             3,764                4,110             4,488             1,710              7050 Donations/Contribution        ‐                         11,855          11,855             11,855          11,855          ‐                       Subtotal 128,081           84,665          89,649             90,000          90,378          5,335              3140702927 Utilities ‐ Administration 6760 Insurance Allocation 688,856           762,684        765,609           815,069        855,823        52,385            Subtotal 688,856           762,684        765,609           815,069        855,823        52,385            3140702935 L&W Building Maintenance 6430 Custodial Services 10,800             23,500          23,500             23,500          23,500          ‐                       6480 Insurance Claims Administration 96                     500                500                   500                500                ‐                       6493 Outside Services & Repairs    9,017                4,870             4,870                4,870             4,870             ‐                       6499 Contract Services 44,493             45,000          45,000             45,000          45,000          ‐                       6554 Supplies/Custodial & Cleaning 2,006                4,000             4,000                4,000             4,000             ‐                       6563 Supplies/Special              2,833                2,800             2,800                2,800             2,800             ‐                       6564 Supplies/Medical‐Dental 2,099                200                6,000                6,000             6,000             5,800              6615 Safety & Security Services Exp 3,524                6,000             431                   1,000             1,000             (5,000)             6805 Maintenance/Land Improvements 11,847             15,000          15,000             15,000          15,000          ‐                       6815 Maint & Repairs/Bldgs         36,289             37,080          37,080             37,080          37,080          ‐                       6835 Maint & Repair/Equipment      41,686             40,750          40,750             40,750          40,750          ‐                       6840 Rent/Office Furniture & Equip 12,982             8,025             10,867             12,000          12,000          3,975              6904 Utilities/Other               3,299                7,000             2,805                3,063             3,345             (3,937)             Subtotal 180,970           194,725        193,604           195,563        195,845        838                  3140711000 Customer Services 7030 Depreciation Expense          62,667             ‐                      ‐                         ‐                      ‐                      ‐                       Subtotal 62,667             ‐                      ‐                         ‐                      ‐                      ‐                       3140711902 Field Services 6201 Uniforms & Laundry 5,547                8,000             8,000                8,000             8,000             ‐                       Light & Water 26 CONSUMER SERVICES (Detail) EXPENDITURE DETAIL ALL FUND 31 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6235 Meetings & Conferences        2,384                2,000             2,000                3,500             3,500             1,500              6399 Professional Services 19,586             20,000          20,000             45,000          45,000          25,000            6493 Outside Services & Repairs    1,498                1,500             1,500                2,500             2,500             1,000              6539 Printing, Binding & Duplicating 152                   1,000             1,000                1,000             1,000              ‐                       6551 Fuel and Oil                  12,728             16,250          15,000             16,250          16,250          ‐                       6563 Supplies/Special              3,844                6,000             6,000                6,000             6,000              ‐                       6566 Small Tools                   186                   750                750                   750                750                ‐                       6569 Small Equipment 1,643                8,000             8,000                8,000             8,000             ‐                       6825 Maint & Repair / Vehicle      4,518                8,000             5,000                8,000             8,000             ‐                       6835 Maint & Repair/Equipment      3,139                16,500          16,500             25,000          25,000          8,500              6915 Utilities/Telephones 38,413             15,000          19,280             21,054          22,991          6,054              Subtotal 93,640             103,000        103,030           145,054        146,991        42,054            3140711903 Consumer Services 6201 Uniforms & Laundry 9,938                10,500          10,500             13,500          13,500          3,000              6215 Tuition Reimbursement 5,949                ‐                      ‐                         ‐                      ‐                      ‐                       6235 Meetings & Conferences        8,624                4,200             6,000                10,000          10,000          5,800              6399 Professional Services 20,147             20,000          20,000             56,000          56,000          36,000            6415 Computer Software Services 271,034           325,000        325,000           350,000        350,000        25,000            6493 Outside Services & Repairs    306,851           350,000        350,000           350,000        350,000        ‐                       6518 Postage 179,588           250,000        250,000           275,000        285,000        25,000            6521 Messenger Service             18                     115                115                   115                115                ‐                       6527 Supplies/Computer/Small Equipmen 2,084                5,000             5,000                5,000             5,000             ‐                       6530 Office Supplies               6,660                10,000          10,000             10,000          10,000          ‐                       6539 Printing, Binding & Duplicating 707                   1,500             1,500                1,500             1,500              ‐                       6563 Supplies/Special              1,073                1,000             1,000                1,000             1,000              ‐                       6572 Office Furniture & Equipment   ‐                         1,000             1,000                1,000             1,000              ‐                       6670 IT Allocation 1,213,441        1,054,637     897,386           1,511,048     1,246,022     456,411          6835 Maint & Repair/Equipment      206                   1,000             1,000                1,000             1,000             ‐                       6915 Utilities/Telephone           100,662           150,000        78,580             85,809          93,703          (64,191)          Subtotal 2,126,982        2,183,952     1,957,080        2,670,972     2,423,840     487,020          OPERATIONS SUBTOTAL 3,299,645       3,368,376    3,136,356       3,955,280    3,751,847    586,904         CAPITAL OUTLAY 3140702935 General Plant ‐ Maintenance 7140 Equipment & Machinery 22,577             ‐                      ‐                         ‐                      ‐                      ‐                       Subtotal 22,577             ‐                      ‐                         ‐                      ‐                      ‐                       3140711903 Consumer Services 7142 Computer Equipment 9,090                ‐                      ‐                         ‐                      ‐                      ‐                       Subtotal 9,090                ‐                      ‐                         ‐                      ‐                      ‐                       3180711903 Customer Records & Collections Subtotal ‐                         ‐                      ‐                         ‐                      ‐                      ‐                       CAPITAL OUTLAYS SUBTOTAL 31,667             ‐                     ‐                        ‐                     ‐                     ‐                       TRANSFERS OUT 3140711903 Consumer Services 5950 Transfers Out 17,115             17,870          17,870             17,870          17,870          ‐                       Subtotal 17,115             17,870          17,870             17,870          17,870          ‐                       3140711920 Employee Related Expenses Light & Water 27 CONSUMER SERVICES (Detail) EXPENDITURE DETAIL ALL FUND 31 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 5950 Transfers Out 577,840           567,546        567,546           578,655        590,730        11,109            Subtotal 577,840           567,546        567,546           578,655        590,730        11,109            TRANSFERS OUT SUBTOTAL 594,955           585,416        585,416           596,525        608,600        11,109            CONSUMER SERVICE FUND TOTAL: 1,984,616 7,786,462 7,285,448 8,643,041 8,600,409 856,579 Light & Water 28    WATER UTILITY PROGRAM DESCRIPTION The Water Division is responsible for supplying reliable, affordable, and high‐quality drinking  water to 110,000 people across six San Gabriel Valley communities.  The six San Gabriel Valley  communities include all customers in Azusa and portions of Glendora, Covina, West Covina,  Irwindale, and Los Angeles County. Production of water comes from groundwater wells,  surface water treatment, and the purchase of treated and untreated imported water. Water  is transmitted through 287 miles of pipeline to business, industrial, and residential customers.  The Water Division is composed of Treatment, Distribution, Engineering, and Administration.  The Treatment 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 Treatment 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 287 miles of water pipeline from 1 to 36 inches. This section  maintains 24,000 service connections, several thousand valves, and over 2,500 fire hydrants.  The Administration Section includes division management, water engineering, and support  staff. Water Engineering provides technical and civil engineering support to the Division. It is  responsible for the Capital Improvement Program (CIP), project management, as well as  material specification and design review. Water Engineering provides conditions of approval  for all development projects, conducts plan checks, and determines utility‐related fees for  services requested by customers. In addition, Engineering develops technical documents  including staff reports, memos, requests for proposals, and contracts. The Water Division, as  a team, works continuously to achieve its mission of providing reliable, affordable, and high‐ quality water to its customers.  FY 2023-24 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.  • Upgrade SCADA controls system of the membrane treatment plant software and graphics  including the merging of the human‐machine interface for continued reliability and security.  • Prepare the design of the Aspan Well groundwater treatment plant to supplement and  secure water reliability in the Main San Gabriel water basin.   Light & Water 29      • Continue to educate customers on Azusa’s local hydrology and the need for continued  conservation.  • Ensure water revenues are adequate for maintaining required debt coverage.  • Continue investing in the Capital Improvement Program to maintain water facilities and  provide for future demand.    FY 2024-25 STRATEGIC GOALS AND OBJECTIVES • Execute safe work habits in every and all tasks 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.  • Rehabilitate Well 8 infrastructure for increased water production and reliability.  • Start Aspan well construction, testing, and startup.  • Continue to educate customers on Azusa’s local hydrology and the need for continued  conservation.  • Ensure water revenues are adequate for maintaining required debt coverage.  • Continue investing in the Capital Improvement Program to maintain water facilities and  provide for future demand.    FY 2022-23 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 dig alert history.  • Developed additional digital forms for water quality record keeping and report generation.  • Performed plan checks and installed fire and domestic services for new residential and  commercial developments.  • Completed the Advanced Metering Infrastructure CIP.  • Completed construction of W‐277 Cypress Transmission Main CIP.  • Completed construction of Triangle Flow Control Structure CIP.  • Completed construction of North Reservoir Rehabilitation.  • Completed rehabilitation of Well 7.  • Completion of Well 4 interconnection to the 776 zone increasing reliability of water supply to  Heck reservoir.    Light & Water 30 ALL FUND 32 REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT # DESCRIPTION 22-23 22-23 23-24 24-25 23 to 24 EXPLANATION OPERATIONS 6215 Tuition Reimbursement 8,000 - 2,000 2,000 (6,000) Decrease in planned tuition reimbursement payments for the year 6231 Outside Assessments 388,120 390,000 390,000 390,000 1,880 Increased expenses due to increased Watermaster assessments. 6301 Legal Fees 90,000 200,000 150,000 150,000 60,000 Increase due to litigation and higher attorney fees 6340 Special Studies 124,020 50,000 50,000 50,000 (74,020) Decrease due to less planned studies 6399 Professional Services 57,398 22,000 22,000 22,000 (35,398) Decrease due to less professional services being used 6424 Consumer Services Allocation 4,216,988 3,950,630 4,650,958 4,625,769 433,970 55% Customer Service budget allocation 6593 Water Rights Adjudicated Asse 4,700,000 4,500,000 4,500,000 4,500,000 (200,000) Forecasted decrease in expenses for Watermaster assessments. 6610 Bond Administration 6,250 8,000 8,000 8,000 1,750 Increase in annual Water bond administration fees 6830 Rent/Equipment 2,000 500 1,500 1,500 (500) Decrease in forecasted rental equipment 6850 Lease Payments 10,553 5,000 10,000 10,000 (553) Forecasted lease payments 6904 Utilities/Other 1,200,000 1,193,983 1,303,829 1,423,781 103,829 Increased utility costs. 7001 Interest Expense 1,648,438 1,648,438 1,523,813 1,417,938 (124,625) Interest payment obligations for Series 2012A and 2015 Revenue Bonds for Fiscal Year 23-24. 7005 Principal Payment 2,430,000 2,430,000 2,555,000 1,680,000 125,000 Principal payment obligations for Series 2012A and 2015 Revenue Bonds for Fiscal Year 23-24. 7010 Franchise Fee (2%) 535,000 490,482 457,439 458,039 (77,561) Decrease in forecasted water consumption 7013 Water Rights Lease Expense 1,810,304 1,810,304 1,813,260 1,813,260 2,956 Increase in city rights lease expense 7015 Tax/Property 5,788 10,902 10,902 10,902 5,114 Property Tax increases on water houses WATER UTILITY DETAILED VARIANCE EXPLANATION Light & Water 31 Description 3240721795 6220 Training Schools - Safety and industry related training including: Federal and California Occupational Safety and Health Act, American Water Works Association, Operational Support Tools Hazardous Materials, and California Specialized Training Institute. 3240721795 6230 Dues/Subscriptions - Includes: Building News International (Green Book), Engineering News Record, Urban Water Institute, American Water Works Assocaition, California Municipal Utilities Assocaition, American Society of Civil Engineers, and Association of California Water Agencies. 3240722704 6231 Outside Assessment - Assessments from outside agencies including: Water Quality Authority, San Gabriel River Water Committee, State Water Resources Control Board, and San Gabriel Valley Protective Association. 3240721791, 3240722701 6235 Meetings/Conferences - Industry related meetings and conferences including: California Municipal Utilities Association, San Gabriel Valley Water Association, Association of California Water Agencies, and American Water Works Association. 3240722XXX, 3240723XXX 6493 Outside Services & Repairs - Contract civil engineering design and construction vendors necessary to repair and replace water production and distribution system facilities and equipment. Includes laboratory costs for water quality sampling. 3240722704 6563 Supplies/Special - Includes San Gabriel Valley Municipal Water District in-lieu power generation costs. 3240722704 6593 Water Rights Adjudicated Assessments - Assessments associated with Main San Gabriel Basin Watermaster. 3240722726 6905 Utilities/Electricity - Increased cost of electricity on accounts served by Southern California Edison. 3240721530 7001 Interest Expense - Interest expense on long-term debt of two bonds: (1) 2006 Revenue Parity Bonds - issued to finance construction of new water treatment plant and other major infrastructure such as reservoirs; and (2) 2012 Refunding Revenue Bonds - refunded the 2003 Certificates of Participation used to refinance the purchase of the Azusa Valley Water Company. LIGHT & WATER - WATER ACTIVITY DETAIL Account Number Light & Water 32 WATER (Summary) EXPENDITURE DETAIL ALL FUND 32 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 PERSONNEL 6003 Salaries/Regular              2,089,754       2,757,940       2,116,184       3,020,602       3,176,160       262,662       6012 Salaries/Comp‐Time            105,255            ‐                        125,420            ‐                        ‐                        ‐                    6015 Salaries/Vacation             118,941           ‐                        78,075             ‐                        ‐                        ‐                    6024 Salaries/Sick Leave           154,718           ‐                        121,825           ‐                        ‐                        ‐                    6027 Salaries/Bereavement          2,672               ‐                        5,100               ‐                        ‐                        ‐                    6030 Overtime Pay/Regular          22,657             5,000               24,094             46,000             57,000             41,000         6033 Overtime Pay/Premium          142,822           41,500             160,867           202,000           224,000           160,500       6039 Standby Pay/Premium           60,970             35,000             71,408             ‐                        ‐                        (35,000)        6045 Salaries/Education Incentive  26,813             23,400             22,125             21,900             21,900             (1,500)          6047 Covid Pay ‐                        31,300             20,550             ‐                        ‐                        (31,300)        6048 Salaries/Language Pay         16,831             19,300             15,602             13,800             13,800             (5,500)          6063 Salaries/Jury Duty            ‐                        ‐                        1,097               ‐                        ‐                        ‐                    6072 Salaries/Injury 5,321               ‐                        137                  ‐                        ‐                        ‐                    6075 Vacation Pay‐Off              113,502           64,000             165,749           43,000             43,000             (21,000)        6078 Sick Leave Pay‐Off            2,053               5,000               5,758               2,000               2,000               (3,000)          6087 Const Contra/WO Labor (8,975)              ‐                        (4,714)              ‐                        ‐                        ‐                    6091 Leave Liability Adjustments 26,536             ‐                        ‐                        ‐                        ‐                        ‐                    6101 PERS/Employee Contribution    132,545           195,925           118,804           214,655           225,540           18,730         6104 PERS Lump Sum ‐                        8,680               6,431               ‐                        ‐                        (8,680)          6105 PERS/Employer Contribution    (2,395,882)      82,260             130,262           119,585           125,595           37,325         6109 PARS/Employer Contribution 121,631           112,010           129,443           99,020             104,130           (12,990)        6125 FICA/Employer Contrib/Med     44,679             49,620             45,501             51,970             54,220             2,350           6133 Retiree Health Premium Reimb  65,658             20,600             13,667             3,000               3,000               (17,600)        6140 Life Insurance Allocation     6,727               8,285               6,018               8,855               9,310               570               6155 Workers' Comp Allocation      105,869           114,445           105,468           122,255           128,480           7,810           6160 LTD Insurance Allocation      18,449             21,950             15,616             23,495             24,730             1,545           6165 Unemployment Allocation       2,594               3,435               2,505               3,585               3,745               150               6175 Benefits/Flex Plan            439,877           538,200           430,573           527,400           527,400           (10,800)        6180 Deferred Comp/Employer Paid   33,648             11,700             30,924             38,100             38,100             26,400         PERSONNEL SUBTOTAL 1,455,665       4,149,550       3,964,489       4,561,222       4,782,110       411,672       OPERATIONS 6201 Uniforms & Laundry            23,565             25,000             25,000             25,000             25,000             ‐                    6215 Tuition Reimbursement         2,403               8,000               ‐                        2,000               2,000               (6,000)          6220 Training Schools              3,112               10,000             9,000               10,000             10,000             ‐                    6230 Dues & Subscriptions          36,769             37,000             37,000             37,000             37,000             ‐                    6231 Outside Assessments 355,162           388,120           390,000           390,000           390,000           1,880           6235 Meetings & Conferences        5,078               16,600             13,500             16,600             16,600             ‐                    6253 Licenses/Certifications       3,546               4,000               3,850               4,000               4,000               ‐                    6301 Legal Fees (5,158)              90,000             200,000           150,000           150,000           60,000         6340 Special Studies 35,120             124,020           50,000             50,000             50,000             (74,020)        6399 Professional Services 22,000             57,398             22,000             22,000             22,000             (35,398)        6423 Administrative Allocation  983,486           2,263,867       2,609,565       2,343,395       2,391,159       79,528         6424 Consumer Services Allocation  3,753,039       4,216,988       3,950,630       4,697,031       4,673,584       480,043       6430 Custodial Services            11,400             15,400             15,000             15,400             15,400             ‐                    6493 Outside Services & Repairs    963,138           903,541           960,000           903,541           903,541           ‐                    6521 Messenger Service             378                  3,000               2,000               3,000               3,000               ‐                    6527 Supplies/Computer             2,853               10,500             10,000             10,500             10,500             ‐                    6530 Office Supplies               4,877               5,750               5,750               5,750               5,750               ‐                    6539 Printing, Binding & Duplicating 703                  1,000               500                  1,000               1,000               ‐                    6551 Fuel and Oil 95,176             100,000           100,000           100,000           100,000           ‐                    6554 Supplies/Custodial 1,907               3,000               2,600               3,000               3,000               ‐                    6560 Repair Parts 2,462               3,200               2,500               3,200               3,200               ‐                    6563 Supplies/Special              858,313           811,000           1,030,500       811,000           811,000           ‐                    6564 Supplies/Medical‐Dental       2,835               3,250               2,800               3,250               3,250               ‐                    Light & Water 33 WATER (Summary) EXPENDITURE DETAIL ALL FUND 32 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6566 Small Tools                   6,300               9,677               9,100               9,677               9,677                ‐                    6569 Small Equipment               19,835             20,927             18,000             20,927             20,927              ‐                    6572 Office Furniture & Equipment   ‐                        2,000               2,000               2,000               2,000                ‐                    6578 Const Contra/WO Labor (49,796)            ‐                        ‐                        ‐                        ‐                        ‐                    6591 Water for Resale 2,383,749       201,221           220,000           201,221           201,221           ‐                    6593 Water Rights Adjudicated Assessments 4,380,642       4,700,000       4,500,000       4,500,000       4,500,000       (200,000)      6601 Advertising Expense           1,200               4,000               3,500               4,000               4,000               ‐                    6605 Filing Costs 26,861             30,000             27,000             30,000             30,000             ‐                    6610 Bond Administration 6,250               6,250               8,000               8,000               8,000               1,750           6633 Water Conservation Program 44,509             150,000           150,000           150,000           150,000           ‐                    6801 Rent/Land                     7,830               6,000               8,000               6,000               6,000               ‐                    6805 Maintenance/Land Improvements 26,709             65,474             50,000             65,474             65,474             ‐                    6815 Maint & Repairs/Bldgs         34,938             37,000             32,000             37,000             37,000             ‐                    6825 Maintenance Repair Vehicle 79,390             115,500           89,500             115,500           115,500           ‐                    6830 Rent/Equipment                440                  2,000               500                  1,500               1,500               (500)             6835 Maint & Repair/Equipment 9,988               15,000             10,000             15,000             15,000             ‐                    6850 Lease Payments 2,719               10,553             5,000               10,000             10,000             (553)             6904 Utilities/Other               1,252,688       1,200,000       1,193,983       1,303,829       1,423,781       103,829       6905 Utilities/Electricity 18,970             30,000             26,000             30,000             30,000             ‐                    6910 Utilities/Natural Gas 939                  1,000               892                  974                  1,063               (26)                6915 Utilities/Telephone           23,811             27,000             24,961             27,258             29,766             258               7001 Interest Expense              1,777,326       1,648,438       1,648,438       1,523,813       1,417,938       (124,625)      7005 Principal Payment 2,310,000       2,430,000       2,430,000       2,555,000       1,680,000       125,000       7010 Franchise Fee (2%)            442,086           535,000           490,482           457,439           458,039           (77,561)        7013 Water Rights Lease Expense 1,915,896       1,810,304       1,810,304       1,813,260       1,813,260       2,956           7015 Tax/Property                  10,254             5,788               10,902             10,902             10,902             5,114           7030 Depreciation Expense          3,823,227       ‐                        ‐                        ‐                        ‐                        ‐                    7065 Depreciation Expense          (4,114)              ‐                        ‐                        ‐                        ‐                        ‐                    OPERATIONS SUBTOTAL 25,714,811     22,163,766     22,210,758     22,505,441     21,672,032     341,675       CAPITAL OUTLAY 7120 Constsruction & Improvements ‐                        50,000             ‐                        ‐                        ‐                        (50,000)        7125 Bldgs/Min Improvements/Remod ‐                        419,809           419,809           ‐                        ‐                        (419,809)      7130 Structures/Other ‐                        4,500,088       4,500,088       ‐                        ‐                        (4,500,088)  7135 Vehicles                      3,806               ‐                        ‐                        ‐                        ‐                        ‐                    7140 Equipment & Machinery         26,775             1,167,371       1,167,371       1,000,000       ‐                        (167,371)      7143 Computer Softwares ‐                        300,131           300,131           ‐                        ‐                        (300,131)      7145 Lines, Mains&Swr 28,351             3,158,043       3,158,043       ‐                        ‐                        (3,158,043)  7199 Office Furniture & Equipment  ‐                        ‐                        ‐                        ‐                        ‐                        ‐                    CAPITAL OUTLAY SUBTOTAL 58,932             9,595,442       9,545,442       1,000,000       ‐                        (8,545,442)  TRANSFERS OUT 5950 Transfer Out 698,374           147,606           147,606           147,606           147,606           (550,768)      TRANSFERS OUT SUBTOTAL 698,374           147,606           147,606           147,606           147,606           (550,768)     WATER FUND TOTAL: 27,927,782     36,056,364     35,868,295     28,214,269     26,601,749     (7,842,095)  Light & Water 34 WATER (Details) EXPENDITURE DETAIL ALL FUND 32 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. #DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 3240721000 City Water 6087 Const Contra/WO Labor (8,975)               ‐                        (4,714)               ‐                         ‐                         ‐                           Subtotal (8,975)               ‐                        (4,714)              ‐                        ‐                        ‐                           3240721790 Supervision & Engineering 6003 Salaries/Regular              324,012           639,695          247,809           561,510          590,425          (78,185)              6012 Salaries/Comp‐Time 1,645                ‐                        2,476                ‐                        ‐                        ‐                           6015 Salaries/Vacation             19,190             ‐                        11,201             ‐                        ‐                        ‐                           6024 Salaries/Sick Leave           23,501             ‐                        16,584             ‐                        ‐                        ‐                           6027 Salaries/Bereavement 1,585                ‐                        2,348                ‐                        ‐                        ‐                           6033 Overtime Pay/Premium          64                     1,500               119                   2,000               4,000               500                     6045 Salaries/Education Incentive  6,647                5,700               3,833                3,900               3,900               (1,800)                 6047 Covid Pay ‐                         6,300               2,300                ‐                        ‐                        (6,300)                 6048 Salaries/Language Pay 3,913                6,000               2,949                3,000               3,000               (3,000)                 6063 Salaries/Jury Duty            ‐                         ‐                        ‐                         ‐                        ‐                        ‐                           6075 Vacation Pay‐Off              32,272             4,000               9,829                8,000               8,000               4,000                  6091 Leave Liability Adjustments 26,536             ‐                        ‐                         ‐                        ‐                        ‐                           6095 Salary Savings ‐                         ‐                        ‐                         ‐                        ‐                        ‐                           6101 PERS/Employee Contribution    19,814             40,700            13,510             39,915            41,940            (785)                    6104 PERS Lump Sum ‐                         1,850               ‐                         ‐                        ‐                        (1,850)                 6105 PERS/Employer Contribution    18,740             17,730            14,941             22,230            23,350            4,500                  6109 PARS/Employer Contribution         22,269             20,610            29,726             4,680               4,920               (15,930)              6125 FICA/Employer Contrib/Med     6,375                11,095            4,617                9,625               10,045            (1,470)                 6133 Retiree Health Premium Reimb  21,853             15,200            4,485                3,000               3,000               (12,200)              6140 Life Insurance Allocation     1,047                1,895               704                   1,645               1,730               (250)                    6155 Workers' Comp Allocation      15,216             26,090            11,602             22,735            23,895            (3,355)                 6160 LTD Insurance Allocation      2,934                4,975               1,886                4,365               4,595               (610)                    6165 Unemployment Allocation       388                   765                  247                   665                  695                  (100)                    6175 Benefits/Flex Plan            47,946             89,400            46,009             95,400            95,400            6,000                  6180 Deferred Comp/Employer Paid   7,827                11,700            5,569                10,500            10,500            (1,200)                 Subtotal 603,774           905,205          432,743           793,170          829,395          (112,035)            3240722700 Water Production 6003 Salaries/Regular              749,667           772,100          670,415           952,487          1,001,540       180,387             6012 Salaries/Comp‐Time            36,509             ‐                        54,268             ‐                        ‐                        ‐                           6015 Salaries/Vacation             12,985             ‐                        16,133             ‐                        ‐                        ‐                           6024 Salaries/Sick Leave           44,929             ‐                        46,308             ‐                        ‐                        ‐                           6030 Overtime Pay/Regular          3,058                5,000               2,126                6,000               7,000               1,000                  6033 Overtime Pay/Premium          13,200             40,000            33,827             50,000            60,000            10,000                6039 Standby Pay/Premium           16,823             35,000            29,834             ‐                        ‐                        (35,000)              6045 Salaries/Education Incentive  11,431             9,300               10,435             10,200            10,200            900                     6047 Covid Pay ‐                         9,000               9,000                ‐                        ‐                        (9,000)                 6048 Salaries/Language Pay         6,017                6,000               4,555                3,600               3,600               (2,400)                 6063 Salary/Jury Duty ‐                         ‐                        1,097                ‐                        ‐                        ‐                           6072 Salaries/Injury 806                   ‐                        137                   ‐                        ‐                        ‐                           6075 Vacation Pay‐Off              41,819             30,000            78,174             35,000            35,000            5,000                  6078 Sick Leave Pay‐Off            1,229                5,000               5,758                2,000               2,000               (3,000)                 6101 PERS/Employee Contribution    54,297             59,810            49,819             67,860            71,290            8,050                  6104 PERS Lump Sum ‐                         2,630               2,476                ‐                        ‐                        (2,630)                 6105 PERS/Employer Contribution    (2,485,159)      24,070            34,709             37,800            39,695            13,730                6109 PARS/Employer Contribution         48,855             42,135            49,270             43,015            45,235            880                     6125 FICA/Employer Contrib/Med     15,136             14,670            15,371             16,360            17,070            1,690                  6133 Retiree Health Premium 1,000                1,300               1,238                ‐                        ‐                        (1,300)                 6140 Life Insurance Allocation     2,386                2,460               2,201                2,800               2,940               340                     6155 Workers' Comp Allocation      35,495             34,055            34,012             38,645            40,610            4,590                  Light & Water 35 WATER (Details) EXPENDITURE DETAIL ALL FUND 32 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. #DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6160 LTD Insurance Allocation      6,420                6,505               5,930                7,405               7,800               900                     6165 Unemployment Allocation       867                   1,015               894                   1,130               1,180               115                     6175 Benefits/Flex Plan            156,165           160,800          146,704           162,000          162,000          1,200                  6180 Deferred Comp/Employer Paid 9,086                 ‐                        8,561                9,600               9,600               9,600                  Subtotal (1,216,980)      1,260,850       1,313,252        1,445,902       1,516,760       185,052             3240723750 Water Distribution‐Personnel 6003 Salaries/Regular              1,016,075        1,346,145       1,197,960        1,506,605       1,584,195       160,460             6012 Salaries/Comp‐Time            67,101             ‐                        68,676             ‐                        ‐                        ‐                           6015 Salaries/Vacation             86,766             ‐                        50,741             ‐                        ‐                        ‐                           6024 Salaries/Sick Leave           86,288             ‐                        58,932             ‐                        ‐                        ‐                           6027 Salaries/Bereavement          1,087                ‐                        2,752                ‐                        ‐                        ‐                           6030 Overtime Pay/Regular          19,599             ‐                        21,968             40,000            50,000            40,000                6033 Overtime Pay/Premium          129,558           ‐                        126,921           150,000          160,000          150,000             6039 Standby Pay/Premium           44,148             ‐                        41,574             ‐                        ‐                        ‐                           6045 Salaries/Education Incentive  8,735                8,400               7,857                7,800               7,800               (600)                    6047 Covid Pay ‐                         16,000            9,250                ‐                        ‐                        (16,000)              6048 Salaries/Language Pay         6,901                7,300               8,098                7,200               7,200               (100)                    6072 Salaries/Injury 4,515                ‐                        ‐                         ‐                        ‐                        ‐                           6075 Vacation Pay‐Off              39,412             30,000            77,746             ‐                        ‐                        (30,000)              6078 Sick Leave Pay‐Off            824                   ‐                        ‐                         ‐                        ‐                        ‐                           6101 PERS/Employee Contribution    58,434             95,415            55,476             106,880          112,310          11,465                6104 PERS Lump Sum ‐                         4,200               3,955                ‐                        ‐                        (4,200)                 6105 PERS/Employer Contribution    70,538             40,460            80,611             59,555            62,550            19,095                6109 PARS/Employer Contribution         50,507             49,265            50,447             51,325            53,975            2,060                  6125 FICA/Employer Contrib/Med     23,168             23,855            25,513             25,985            27,105            2,130                  6133 Retiree Health Premium Reimb 42,805             4,100               7,944                ‐                        ‐                        (4,100)                 6140 Life Insurance Allocation     3,294                3,930               3,112                4,410               4,640               480                     6155 Workers' Comp Allocation      55,158             54,300            59,854             60,875            63,975            6,575                  6160 LTD Insurance Allocation      9,094                10,470            7,800                11,725            12,335            1,255                  6165 Unemployment Allocation       1,339                1,655               1,364                1,790               1,870               135                     6175 Benefits/Flex Plan            235,766           288,000          237,860           270,000          270,000          (18,000)              6180 Deferred Comp/Employer Paid 16,736             ‐                        16,794             18,000            18,000            18,000                Subtotal 2,077,846        1,983,495       2,223,208        2,322,150       2,435,955       338,655             PERSONNEL SUBTOTAL 1,455,665       4,149,550      3,964,489       4,561,222      4,782,110      411,672             OPERATIONS 3200000000 Water 7001 Interest Expense 10,388              ‐                         ‐                          ‐                         ‐                         ‐                           Subtotal 10,388              ‐                        ‐                         ‐                        ‐                        ‐                           3200000508 2012A Water Bonds 7001 Interest Expense 114,875           70,500            70,500             23,875            ‐                        (44,375)              7005 Principal Payment 865,000           910,000          910,000           955,000          ‐                        45,000                Subtotal 979,875           980,500          980,500           978,875          ‐                        625                     3200000509 2015 Water Sys Rev Bonds 7001 Interest Expense 1,652,063        1,577,938       1,577,938        1,499,938       1,417,938       (78,000)              7005 Principal Payment 1,445,000        1,520,000       1,520,000        1,600,000       1,680,000       80,000                Subtotal 3,097,063        3,097,938       3,097,938        3,099,938       3,097,938       2,000                  3240721000 Water‐ Customer Installations 6578 Const Contra/WO Equip & S (49,796)            ‐                        ‐                         ‐                        ‐                        ‐                           7065 Depreciation Expense          (4,114)              ‐                        ‐                         ‐                        ‐                        ‐                           Subtotal (53,910)            ‐                        ‐                         ‐                        ‐                        ‐                           Light & Water 36 WATER (Details) EXPENDITURE DETAIL ALL FUND 32 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. #DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 3240721503 Water Depreciation 7030 Depreciation Expense 3,823,227         ‐                         ‐                          ‐                         ‐                         ‐                           Subtotal 3,823,227         ‐                        ‐                         ‐                        ‐                        ‐                           3240721507 Taxes and Fees 7010 Franchise Fee (2%)            442,086           535,000          490,482           457,439          458,039          (77,561)              7015 Tax/Property                  10,254             5,788               10,902             10,902            10,902            5,114                  Subtotal 452,340           540,788          501,384           468,341          468,941          (72,447)              3240721790 Supervision & Engineering 6215 Tuition Reimbursement 1,713                8,000               ‐                         2,000               2,000               (6,000)                 6220 Training Schools 897                   1,000               1,000                1,000               1,000               ‐                           6230 Dues & Subscriptions 36,559             37,000            37,000             37,000            37,000            ‐                           6235 Meetings & Conferences 1,083                5,000               5,000                5,000               5,000               ‐                           6253 Licenses/Certificates 525                   1,000               1,000                1,000               1,000               ‐                           6301 Legal Fees (5,158)              90,000            200,000           150,000          150,000          60,000                6340 Special Studies 35,120             124,020          50,000             50,000            50,000            (74,020)              6399 Professional Services/Other 22,000             57,398            22,000             22,000            22,000            (35,398)              6423 Administrative Allocation 983,486           2,263,867       2,609,565        2,343,395       2,391,159       79,528                6424 Consumer Services Allocation  3,753,039        4,216,988       3,950,630        4,697,031       4,673,584       480,043             6521 Messenger Service             ‐                         3,000               2,000                3,000               3,000               ‐                           6527 Supplies/Computer/Small Equip   ‐                         500                  500                   500                  500                  ‐                           6530 Office Supplies 977                   1,000               1,000                1,000               1,000               ‐                           6539 Printing, Binding & Duplicating 537                   1,000               500                   1,000               1,000               ‐                           6551 Fuel and Oil 95,176             100,000          100,000           100,000          100,000          ‐                           6563 Supplies/Special              ‐                         1,000               1,000                1,000               1,000               ‐                           6601 Advertising Expense 1,200                4,000               3,500                4,000               4,000               ‐                           6610 Bond Administration 6,250                6,250               8,000                8,000               8,000               1,750                  6825 Maintanence & Repair/Vehicle 417                   500                  500                   500                  500                  ‐                           6850 Lease Payments 2,719                10,553            5,000                10,000            10,000            (553)                    6915 Utilities/Telephone ‐                         1,000               ‐                         ‐                        ‐                        (1,000)                 Subtotal 4,936,541        6,933,076       6,998,195        7,437,426       7,461,743       504,350             3240721791 Water Conservation 6230 Dues & Subscriptions          150                   ‐                        ‐                         ‐                        ‐                        ‐                           6633 Water Conservation Program 44,509             150,000          150,000           150,000          150,000          ‐                           Subtotal 44,659             150,000          150,000           150,000          150,000          ‐                           3240722700 Water Production 6235 Meetings & Conferences        124                   ‐                        ‐                         ‐                        ‐                        ‐                           Subtotal 124                   ‐                        ‐                         ‐                        ‐                        ‐                           3240722701 Water Production 6201 Uniforms & Laundry 8,237                8,000               9,000                8,000               8,000               ‐                           6220 Training Schools 725                   3,000               2,500                3,000               3,000               ‐                           6235 Meetings & Conferences        2,582                5,600               4,000                5,600               5,600               ‐                           6253 License & Conferences 775                   1,000               850                   1,000               1,000               ‐                           6430 Custodial Services 6,600                8,000               8,000                8,000               8,000               ‐                           6493 Outside Services & Repairs    393,637           390,000          390,000           390,000          390,000          ‐                           6521 Messenger Service             85                     ‐                        ‐                         ‐                        ‐                        ‐                           6527 Supplies/Computer/Small Equip   387                   5,000               4,500                5,000               5,000               ‐                           6530 Office Supplies               1,118                2,000               2,000                2,000               2,000               ‐                           6539 Printing, Binding & Duplicating 83                     ‐                        ‐                         ‐                        ‐                        ‐                           6554 Supplies/Custodial Services 545                   1,000               600                   1,000               1,000               ‐                           6563 Supplies/Special              364,325           385,000          500,000           385,000          385,000          ‐                           Light & Water 37 WATER (Details) EXPENDITURE DETAIL ALL FUND 32 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. #DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6564 Supplies/Medical‐Dental 689                   1,250               600                   1,250               1,250                ‐                           6566 Small Tools 388                   1,000               500                   1,000               1,000                ‐                           6569 Small Equipment               12,111             12,927            10,000             12,927            12,927             ‐                           6572 Office Furniture & Equipment   ‐                         1,000               1,000                1,000               1,000                ‐                           6805 Maintenance/Land Improvement 24,549             30,000            35,000             30,000            30,000             ‐                           6815 Maintenance & Repair/Bldgs 5,981                15,000            10,000             15,000            15,000             ‐                           6825 Maintenance & Repair/Vehicles 8,559                15,000            14,000             15,000            15,000             ‐                           6830 Rent/Equipment                ‐                         500                  ‐                         ‐                        (500)                    6904 Utilities/Other 1,252,688        1,200,000       1,193,983        1,303,829       1,423,781       103,829             6905 Utilities/Electricity 18,970             30,000            26,000             30,000            30,000            ‐                           6910 Utilities/Natural Gas 939                   1,000               892                   974                  1,063               (26)                      6915 Utilities/Telephone           12,727             15,000            12,296             13,427            14,662            (1,573)                 Subtotal 2,116,703        2,131,277       2,225,720        2,233,007       2,354,284       101,730             3240722704 Purchased Water 6231 Outside Assessments 355,162           388,120          390,000           390,000          390,000          1,880                  6563 Supplies/Special              ‐                         100,000          25,000             100,000          100,000          ‐                           6591 Water for Resale 2,383,749        201,221          220,000           201,221          201,221          ‐                           6593 Water Rights Adjud Assessments 4,380,642        4,700,000       4,500,000        4,500,000       4,500,000       (200,000)            7013 Water Rights Lease Expense 1,915,896        1,810,304       1,810,304        1,813,260       1,813,260       2,956                  Subtotal 9,035,448        7,199,645       6,945,304        7,004,481       7,004,481       (195,164)            3240723750 Water Distribution 6215 Tuition Reimbursement 690                   ‐                        ‐                         ‐                        ‐                        ‐                           Subtotal 690                   ‐                        ‐                         ‐                        ‐                        ‐                           3240723751 Water Distribution‐Sup & Eng 6201 Uniforms & Laundry            15,328             17,000            16,000             17,000            17,000            ‐                           6220 Training Schools              1,490                6,000               5,500                6,000               6,000               ‐                           6230 Dues & Subscriptions 60                     ‐                        ‐                         ‐                        ‐                        ‐                           6235 Meetings & Conferences 1,288                6,000               4,500                6,000               6,000               ‐                           6253 Licenses/Certifications       2,246                2,000               2,000                2,000               2,000               ‐                           6430 Custodial Services            4,800                7,400               7,000                7,400               7,400               ‐                           6493 Outside Services & Repairs    557,639           496,291          558,000           496,291          496,291          ‐                           6521 Messenger Service             294                   ‐                        ‐                         ‐                        ‐                        ‐                           6527 Supplies/Computer             2,465                5,000               5,000                5,000               5,000               ‐                           6530 Office Supplies               2,781                2,750               2,750                2,750               2,750               ‐                           6539 Printing, Binding & Duplicating 83                     ‐                        ‐                         ‐                        ‐                        ‐                           6554 Supplies/Custodi 1,362                2,000               2,000                2,000               2,000               ‐                           6563 Supplies/Special              490,780           320,000          500,000           320,000          320,000          ‐                           6564 Supplies/Medical‐Dental       2,147                2,000               2,200                2,000               2,000               ‐                           6566 Small Tools 4,990                7,677               7,600                7,677               7,677               ‐                           6569 Small Equipment 7,724                8,000               8,000                8,000               8,000               ‐                           6572 Office Furniture & Equipment  ‐                         1,000               1,000                1,000               1,000               ‐                           6605 Filing Costs 26,861             30,000            27,000             30,000            30,000            ‐                           6801 Rent/Land                     7,830                6,000               8,000                6,000               6,000               ‐                           6805 Maintenance/Land Improvements 2,160                35,474            15,000             35,474            35,474             ‐                           6815 Maint & Repairs/Bldgs         28,957             22,000            22,000             22,000            22,000             ‐                           6825 Maintenance & Repair/Vehicle 70,415             100,000          75,000             100,000          100,000           ‐                           6830 Rent/Equipment                440                   1,500               500                   1,500               1,500                ‐                           6835 Maint & Repair/Equipment 9,988                15,000            10,000             15,000            15,000             ‐                           6915 Utilities/Telephone           11,083             11,000            12,666             13,831            15,103            2,831                  Subtotal 1,253,210        1,104,092       1,291,716        1,106,923       1,108,195       2,831                  3240723764 Water Meter Maintenance 6493 Outside Services & Repairs    11,861             17,250            12,000             17,250            17,250            ‐                           Light & Water 38 WATER (Details) EXPENDITURE DETAIL ALL FUND 32 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. #DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6560 Repair Parts 2,462                3,200               2,500                3,200               3,200               ‐                           6563 Supplies/Special              3,208                5,000               4,500                5,000               5,000               ‐                           6566 Small Tools                   922                   1,000               1,000                1,000               1,000               ‐                           Subtotal 18,453             26,450            20,000             26,450            26,450            ‐                           OPERATIONS SUBTOTAL 25,714,811     22,163,766    22,210,758     22,505,441    21,672,032    341,675             CAPITAL OUTLAY 3200000000 Water 7125 Bldgs/Improvements (53,825)             ‐                        ‐                         ‐                        ‐                        ‐                           7130 Structures/Other (1,880,461)      ‐                        ‐                         ‐                        ‐                        ‐                           7135 Vehicles (67,033)            ‐                        ‐                         ‐                        ‐                        ‐                           7140 Equip & Machinery (120,866)          ‐                        ‐                         ‐                        ‐                        ‐                           7143 Computer Software ‐                         ‐                        ‐                         ‐                        ‐                        ‐                           7145 Lines, Mains&Swr (2,510,771)      ‐                        ‐                         ‐                        ‐                        ‐                           Subtotal (4,632,956)      ‐                        ‐                         ‐                        ‐                        ‐                           3240722700 Water Production 7135 Vehicles 3,806                ‐                        ‐                         ‐                        ‐                        ‐                           Subtotal 3,806                ‐                        ‐                         ‐                        ‐                        ‐                           3240723751 Water Distribution‐Sup & Eng 7135 Vehicles                      67,033             ‐                        ‐                         ‐                        ‐                        ‐                           7140 Equip & Machinery ‐                         ‐                        ‐                         1,000,000       ‐                        1,000,000          Subtotal 67,033             ‐                        ‐                         1,000,000       ‐                        1,000,000          CIP PROJECTS 3280000711 L&W Parking Lot Re‐Surface CIP 7120 Constsruction & Improvements ‐                         50,000            50,000              ‐                         ‐                        (50,000)              ‐                         50,000            50,000              ‐                         ‐                        (50,000)              3280000721 CIP/Water 7125 Bldgs/Min Improvements/Remod 53,825             419,809          419,809            ‐                         ‐                        (419,809)            7130 Structures/Other 1,880,461        4,500,088       4,500,088         ‐                         ‐                        (4,500,088)         7140 Equip & Machinery 147,642           1,167,371       1,167,371         ‐                         ‐                        (1,167,371)         7143 Computer Software ‐                         300,131          300,131            ‐                         ‐                        (300,131)            7145 Lines, Mains&Swr 2,539,122        3,158,043       3,158,043         ‐                         ‐                        (3,158,043)         Subtotal 4,621,050        9,545,442       9,545,442        ‐                        ‐                        (9,545,442)         CAPITAL OUTLAY SUBTOTAL 58,932             9,595,442      9,545,442       1,000,000      ‐                   (8,595,442)        TRANSFERS OUT 3200000000 Water 5950 Transfer Out 671,739           120,000          120,000           120,000          120,000           ‐                           Subtotal 671,739           120,000          120,000           120,000          120,000           ‐                           3240722701 Production 5950 Transfer Out 9,245                9,600               9,600                9,600               9,600                ‐                           Subtotal 9,245                9,600               9,600                9,600               9,600                ‐                           3240723750 Transmission/Distribution 5950 Transfer Out 17,390             18,006            18,006             18,006            18,006             ‐                           Subtotal 17,390             18,006            18,006             18,006            18,006             ‐                           TRANSFERS OUT SUBTOTAL 698,374           147,606          147,606           147,606          147,606           ‐                           Light & Water 39 WATER (Details) EXPENDITURE DETAIL ALL FUND 32 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. #DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 WATER FUND TOTAL: 27,927,782     36,056,364    35,868,295     28,214,269    26,601,749    (7,842,095)        Light & Water 40 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 the 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.        Light & Water 41 FY 2023‐24 STRATEGIC GOALS AND OBJECTIVES  • Conduct a Relay Coordinating Study for the Relays at Azusa Substation and Kirkwall  Substation.  • Replace aging electric facilities such as circuit breakers and disconnect switches at the Azusa  Substation, power poles, and overhead and pad mount transformers.  • Prepare contracted renewable energy expected to operate in 2023.  • Ensure adequate and least‐cost electric power resources to serve the community while  complying with NERC, WECC, CAISO, CARB, and CEC regulations.  • Establish programs/projects stemming from Greenhouse Gas allowance allocations.  • Undertake a study and evaluate the economic feasibility of energy storage at Kirkwall.  • Engineer/Procure/Construct main feeder line extensions for new commercial and mix‐use  developments.  • Improve system reliability and operational efficiency by reconfiguring distribution feeders to  balance distribution system loads.  • Prepare a comprehensive Wildfire Mitigation Plan to comply with SB901 and AB1054 as  required.  • Continue tree trimming program near power lines to sustain system reliability.  • Adhere to General Order 165/95 compliance requirements for Electric Distribution System.  • Extend an underground feeder to the western part of the City to facilitate load growth  • Develop and implement Azusa Electric Facility Mapping (AEFM) system in collaboration with  GIS Staff. AEFM provides staff with additional tools to maintain the Electric distribution  system efficiently.  • Recruit personnel to maintain workforce continuity as part of the succession plan.         FY 2024‐25 STRATEGIC GOALS AND OBJECTIVES  • Continue on the trajectory of system maintenance and upkeep  • Prepare contracted renewable energy expected to operate in 2024.  • Ensure adequate and least‐cost electric power resources to serve the community while  complying with NERC, WECC, CAISO, CARB, and CEC regulations.  • Establish programs/projects stemming from Greenhouse Gas allowance allocations.  • 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.  • Update 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.  Light & Water 42 • Continue to develop and implement Azusa Electric Facility Mapping (AEFM) system in  collaboration with GIS Staff. AEFM provides staff with additional tools to maintain the Electric  distribution system efficiently.  • Replace existing Survalent SCADA with Etap SCADA to monitor electric system status.    FY 2022‐23 ACCOMPLISHMENTS  • Completed safety inspections of various utility lines and equipment using infrared scans 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.  • Reconfigured Hilltop and Sierra Madre circuits to optimize distribution load.   • Achieved SBX1 2 (Renewable Portfolio Standard) compliance (38.5% RPS).  • Achieved annual AB32 (Greenhouse gas/cap‐and‐trade) compliance target.  • Completed the streetlight retrofitting project.  • Completed Energy Information Administration 861 reporting.  • Recruited three Apprentice Line Mechanics to complete electric field crews.  • Completed Line Extension project to serve new customers on Motor Avenue.  Light & Water 43 ALL FUND 33 REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT # DESCRIPTION 22-23 22-23 23-24 24-25 23 to 24 EXPLANATION OPERATIONS 6201 Uniform & Laundry 65,863 25,000 40,000 40,000 (25,863) Current forecast. 6220 Training Schools 44,500 20,000 45,000 45,000 500 Increased cost of staff training materials 6230 Dues & Subscriptions 97,792 65,000 70,000 70,000 (27,792) Decrease of subscriptions to software and APPs 6340 Special Studies 244,495 175,495 269,495 189,495 25,000 Relay System Study to be performed 6424 Consumer Services Alloca 3,450,263 3,223,245 3,593,871 3,634,649 143,608 Increase in Cosumer Services operations 6430 Custodial Services 6,000 6,000 7,500 7,500 1,500 Increase in janitorial contract services 6493 Outside Services & Repai 6,567,492 5,176,590 5,428,228 5,428,228 (1,139,264) Decrease in Electric line maintenance services from MJ Starlite 6554 Supplies/Custodial & Clea 900 1,500 1,500 1,500 600 Janitorial supplies and equipment increases 6564 Supplies/Medical-Dental 2,500 3,000 3,000 3,000 500 Increased cost of first aid supplies and services 6566 Small Tools 18,500 13,000 19,000 19,000 500 Cost to supply tools to new Apprentices 6569 Small Equipment 44,629 25,000 30,000 30,000 (14,629) Less equipment purchases predicted 6590 Electricity For Resale 35,096,738 29,582,050 28,123,774 26,755,107 (6,972,964) Year 1 budget reflects 6 months of Mesa (Jan- Jun) balance needs acquired from market; Year 2 reflects full Mesa utilization 6620 Recordation Expense - 6,000 6,000 6,000 6,000 New recording expenses 6815 Maint & Repairs/Bldgs 82,567 50,000 50,000 50,000 (32,567) Decrease in Electric Yard building maintenance 6825 Maint & Repair / Vehicle 53,500 51,600 58,500 58,500 5,000 Increase for aging vehicle repair and replacement parts 6835 Maint & Repair/Equipmen 8,000 5,750 55,000 25,000 47,000 Increased schedule and costs of maintenance of aging equipment 6850 Lease Payments 7,000 - - - (7,000) Decrease in lease payments 6904 Utilities/Other 24,000 25,175 27,491 30,020 3,491 Increase in pole replacements; SCJPA 6905 Utilities / Electricity 15,000 20,000 20,000 20,000 5,000 Increase in SCE utility bill 6915 Utilities/Telephone 16,800 19,519 21,314 23,275 4,514 Increased telecommunication cost ELECTRIC UTILITY DETAILED VARIANCE EXPLANATION Light & Water 44 ALL FUND 33 REVISED YEAR END EST ADOPTED ADOPTED VARIANCE ACCT # DESCRIPTION 22-23 22-23 23-24 24-25 23 to 24 EXPLANATION ELECTRIC UTILITY DETAILED VARIANCE EXPLANATION 7001 Interest Expense 40,909 40,909 13,950 - (26,959) Interest payment obligation on the 2012B Refunding Revenue Bond for Fiscal Year 23- 24. 7005 Principal Payment 905,000 905,000 930,000 - 25,000 Principal payment obligation on the 2012B Refunding Revenue Bond for Fiscal Year 23- 24. 7010 Franchise Fee (2%) 807,306 979,251 963,344 963,344 156,038 Increase based on forecasted electric consumption 7012 In-lieu Fee (8%) 3,229,224 3,917,004 3,853,376 3,853,376 624,152 Increase based on forecasted electric consumption Light & Water 45 Description 6220 Training Schools - California-Nevada Apprentice Program for Line Mechanics, Mesa Hot Line School - High Voltage Training for all Electric Distribution personnel (required), as well as annual training for Supervisors, Line Mechanics, and Meter Technicians on new equipment, maintenance and construction techniques. APPA, SCPPA, NERC, CAISO & emerging technology trainings. 6230 Dues & Subscriptions - California Municipal Utilities Association (CMUA); California Utilities Emergency Association (CUEA); Western Underground Committee (WUC); American Public Power Association (APPA); Southern California Public Power Authority (SCPPA); Joint Pole Association (JPA); Barclays Law Publications Subscription; Electric Safety Orders (Updates). 6235 Meetings & Conferences - Western Underground Committee (WUC); California Utilities Emergency Association (CUEA); American Public Power Association (APPA); California Municipal Utility Association (CMUA); Southern California Public Power Authority (SCPPA); California Independent System Operator (CAISO); and Relay seminars. 6340 Special Studies - Update of distribution system and integrated resources plans, reliability and energy storage studies, and GO 165 pole load recalculations; Energy Storage study. 6493 Outside Services - Cost for third party and California Independent System Operator (CAISO) transmission services; real time electric load scheduling/dispatching services. Other services to support electric distribution system. 6590 Electricity for Resale - Purchase of electricity for distribution and sale to retail customers. 6625 Program Expenses - This amount is for compliance with State's solar power mandate, Senate Bill 1, and provides funding to customers interested in installing photovoltaic equipment. 7130 Structures & Other - Includes poles, towers and fixtures – anything that supports overhead lines; substation structures; and underground structures including pull boxes and vaults. 7140 Equipment & Machinery - Includes transformers, switches, power equipment, street light equipment, substation equipment such as breakers and panels and laboratory equipment. 7145 Lines, Mains & Sewers - Underground cable and overhead conductors and subfeeds to residential and commercial buildings. LIGHT & WATER - ELECTRIC ACTIVITY DETAIL Account Number 3340733xxx, 3340735xxx, 3340745xxx, 3340775xxx, 3340785xxx, Light & Water 46 ELECTRIC (Summary) EXPENDITURE DETAIL ALL FUND 33 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 PERSONNEL 6003 Salaries/Regular              2,423,180        3,411,355       2,374,369        3,671,486       3,584,276       260,131           6012 Salaries/Comp‐Time            485,162            ‐                       107,234            ‐                        ‐                        ‐                        6015 Salaries/Vacation             68,074              ‐                       70,457              ‐                        ‐                        ‐                        6024 Salaries/Sick Leave           116,242            ‐                       164,958            ‐                        ‐                        ‐                        6027 Salaries/Bereavement 5,526                ‐                       11,603              ‐                        ‐                        ‐                        6030 Overtime Pay/Regular          113,446           43,000            89,942             119,000          139,000          76,000             6033 Overtime Pay/Premium          661,716           383,000          517,429           453,000          553,000          70,000             6039 Standby Pay/Premium           43,093             22,000            42,748              ‐                        ‐                       (22,000)            6045 Salaries/Education Incentive  13,537             67,150            12,270             55,079            54,179            (12,071)            6047 Covid Pay ‐                        28,000            17,000             ‐                       ‐                       (28,000)            6048 Salaries/Language Pay         18,219             17,400            18,190             17,400            15,000            ‐                        6063 Salaries/Jury Duty            2,335               ‐                       ‐                        ‐                       ‐                       ‐                        6072 Salaries/Injury 35,941             ‐                       15,484             ‐                       ‐                       ‐                        6075 Vacation Pay‐Off              129,220           83,500            232,311           115,000          115,000          31,500             6078 Sick Leave Pay‐Off            6,033               13,500            5,019               1,000               1,000               (12,500)            6087 Const Contra/WO Labor (109,110)         ‐                       (131,204)         ‐                       ‐                       ‐                        6091 Leave Liability Adjustments 133,654           ‐                       ‐                        ‐                       ‐                       ‐                        6101 PERS/Employee Contribution    101,818           124,240          101,052           262,735          256,455          138,495           6104 PERS Lump Sum ‐                        11,110            9,368               ‐                       ‐                       (11,110)            6105 PERS/Employer Contribution    979,434           146,380          168,948           146,140          142,550          (240)                  6109 PARS/Employer Contribution 128,432           113,985          149,168           98,310            81,360            (15,675)            6125 FICA/Employer Contrib/Med     56,019             58,030            55,116             61,555            59,790            3,525                6133 Retiree Health Premium Reimb  47,302             21,138            15,557             11,000            11,000            (10,138)            6140 Life Insurance Allocation     7,383               9,600               7,032               10,835            10,595            1,235                6155 Workers' Comp Allocation      130,798           139,540          125,957           149,755          146,170          10,215             6160 LTD Insurance Allocation      19,853             26,660            19,046             28,590            27,925            1,930                6165 Unemployment Allocation       3,250               3,990               3,052               4,295               4,140               305                   6175 Benefits/Flex Plan            332,253           465,000          344,891           504,000          468,000          39,000             6180 Deferred Comp/Employer Paid   30,232             18,000            28,313             43,800            41,400            25,800             PERSONNEL SUBTOTAL 5,983,041       5,206,578       4,575,308       5,752,980       5,710,840       546,402           OPERATIONS 6201 Uniforms & Laundry            14,137             65,863            25,000             40,000            40,000            (25,863)            6220 Training Schools              42,359             44,500            20,000             45,000            45,000            500                   6225 Training Materials            416                   2,000               1,000               2,000               2,000                ‐                        6230 Dues & Subscriptions          49,195             97,792            65,000             70,000            70,000            (27,792)            6235 Meetings & Conferences        5,713               20,500            7,500               20,500            20,500             ‐                        6240 Mileage Reimbursement ‐                        900                  500                   900                  900                   ‐                        6301 Legal Fees                    57,530             152,500          90,050             152,500          152,500          ‐                        6340 Special Studies               11,183             244,495          175,495           269,495          189,495          25,000             6345 Program Consultants           2,857               5,000               5,000               5,000               5,000               ‐                        6399 Professional Services/Other   2,492               34,297            23,149             34,297            34,297            ‐                        6423 Administrative Allocation 869,303           1,913,364       2,205,539        2,244,698       2,290,450       331,334           6424 Consumer Services Allocation  3,070,668        3,450,263       3,232,334        3,843,026       3,823,841       392,763           6430 Custodial Services            5,700               6,000               6,000               7,500               7,500               1,500                6493 Outside Services & Repairs    4,854,439        6,567,492       5,176,590        5,428,228       5,428,228       (1,139,264)       6521 Messenger Service             656                   2,300               2,000               2,300               2,300               ‐                        6530 Office Supplies               5,810               5,500               4,500               5,500               5,500               ‐                        6539 Printing, Binding & Duplicating 118                   ‐                       ‐                        ‐                       ‐                       ‐                        6551 Fuel and Oil                  52,858             25,000            25,000             25,000            25,000            ‐                        6554 Supplies/Custodial & Cleaning 1,658               900                  1,500               1,500               1,500               600                   6563 Supplies/Special              46,587             54,300            50,300             54,300            54,300            ‐                        6564 Supplies/Medical‐Dental       1,308               2,500               3,000               3,000               3,000               500                   Light & Water 47 ELECTRIC (Summary) EXPENDITURE DETAIL ALL FUND 33 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6566 Small Tools                   7,149               18,500            13,000             19,000            19,000            500                   6569 Small Equipment               12,760             44,629            25,000             30,000            30,000            (14,629)            6578 Const Contra/WO Equip & Supplies (119,050)          ‐                        ‐                         ‐                        ‐                        ‐                        6590 Electricity For Resale        21,789,057     35,096,738     29,582,050     28,123,774     26,755,107     (6,972,964)       6597 Obsolete Inventory ‐ Utility 4,988                ‐                        ‐                         ‐                        ‐                        ‐                        6598 Inventory Adjustment 16,983             ‐                       ‐                        ‐                       ‐                       ‐                        6601 Advertising Expense ‐                        3,000               3,000               3,000               3,000               ‐                        6610 Bond Administration 3,750               4,250               3,500               4,250               4,250               ‐                        6620 Recordation Expense 2,479               ‐                       6,000               6,000               6,000               6,000                6625 Program Expenses ‐                        8,000               ‐                        8,000               8,000               ‐                        6805 Maint/Land Improvements 8,472               17,500            17,500             17,500            17,500            ‐                        6815 Maint & Repairs/Bldgs         17,433             82,567            50,000             50,000            50,000            (32,567)            6825 Maint & Repair / Vehicle      59,696             53,500            51,600             58,500            58,500            5,000                6835 Maint & Repair/Equipment      5,649               8,000               5,750               55,000            25,000            47,000             6850 Lease Payments ‐                        7,000               ‐                        ‐                       ‐                       (7,000)              6904 Utilities/Other               24,588             24,000            25,175             27,491            30,020            3,491                6905 Utilities / Electricity 17,258             15,000            20,000             20,000            20,000            5,000                6910 Utilities/Natural Gas 1,032               2,000               3,615               2,000               2,000               ‐                        6915 Utilities/Telephone           23,439             16,800            19,519             21,314            23,275            4,514                7001 Interest Expense              59,187             40,909            40,909             13,950            ‐                       (26,959)            7005 Principal Payment 875,000           905,000          905,000           930,000          ‐                       25,000             7006 Contra Principal Payment ‐                        ‐                       ‐                       ‐                        7010 Franchise Fee (2%)            832,981           807,306          979,251           963,344          963,344          156,038           7012 In‐lieu Fee (8%)              2,672,032        3,229,224       3,917,004        3,853,376       3,853,376       624,152           7030 Depreciation Expense          1,543,883        ‐                       ‐                        ‐                       ‐                       ‐                        7055 Uncollectible Accounts        ‐                        77,000            17,000             77,000            77,000            ‐                        7065 Const Contra/WO Dept  OH (15,971)            ‐                       ‐                        ‐                       ‐                       ‐                        OPERATIONS SUBTOTAL 36,937,782     53,156,389     46,804,329     46,538,241     44,146,683     (6,618,148)      CAPITAL OUTLAY 7120 Construction & Improvement ‐                        998,524          998,524            ‐                        ‐                       (998,524)          7125 Bldgs/Min Improvements/Remod ‐                        305,610          305,610            ‐                        ‐                       (305,610)          7130 Structures/Other              107,339           622,227          490,340           217,840          217,840          (404,387)          7135 Vehicles                      ‐                        686,390          686,390           ‐                       ‐                       (686,390)          7140 Equipment & Machinery         231,826           3,619,785       2,027,450        1,182,969       867,081          (2,436,816)       7143 Computer Software ‐                        366,828          366,828           ‐                       ‐                       (366,828)          7145 Lines, Mains & Sewers         313,590           1,664,981       1,412,856        608,680          608,680          (1,056,301)       CAPITAL OUTLAY SUBTOTAL 652,754           8,264,345       6,287,998       2,009,489       1,693,601       (6,254,856)      TRANSFERS OUT 5950 Transfer Out 496,351           140,854          140,854           253,854          253,855          113,000           TRANSFERS OUT SUBTOTAL 496,351           140,854          140,854           253,854          253,855          113,000           ELECTRIC FUND TOTAL: 44,069,928     66,768,166     57,808,488     54,554,564     51,804,978     (12,213,602)    Light & Water 48 ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 PERSONNEL 3300000000 Electric 6105 PERS/Employer Contribution 801,604           ‐ ‐ ‐ ‐ ‐  Subtotal 801,604           ‐ ‐ ‐ ‐ ‐  3340734510 Electric‐Customer Installation 6087 Const Contra/WO Labor (109,110)         ‐ (131,204)         ‐ ‐ ‐  Subtotal (109,110)         ‐ (131,204)         ‐ ‐ ‐  3340735800 Electric Supervision & Engineering 6003 Salaries/Regular              169,193           180,690          167,142           184,225          193,713          3,535                6015 Salaries/Vacation             581 ‐ 3,111               ‐ ‐ ‐  6024 Salaries/Sick Leave           4,597               ‐ 5,625               ‐ ‐ ‐  6045 Salaries/Education Incentive  3,008               3,000              2,949               3,000              3,000              ‐  6047 Covid Pay ‐ 1,000              1,000               ‐ ‐ (1,000)  6048 Salaries/Language 2,708               2,700              2,654               2,700              2,700              ‐  6075 Vacation Pay‐Off 15,617             1,000              31,874             15,000            15,000            14,000              6078 Sick Leave Pay‐Off ‐ 3,500              ‐ ‐ ‐ (3,500)  6101 PERS/Employee Contribution    12,630             12,600            12,814             13,320            13,985            720  6104 PERS Lump Sum ‐ 555 518 ‐ ‐ (555)  6105 PERS/Employer Contribution    5,558               5,040              5,131               7,395              7,760              2,355                6109 PARS/Employer Contribution 22,800             20,750            28,329             ‐ ‐ (20,750)            6125 FICA/Employer Contribution 2,787               2,965              3,090               3,015              3,150              50  6133 Retiree Health Premium Reimb  12,477             10,000            3,875               2,000              2,000              (8,000)  6140 Life Insurance Allocation     496 540 500 550 580 10  6155 Workers' Comp Allocation      7,203               7,455              7,309               7,595              7,975              140  6160 LTD Insurance Allocation      1,349               1,405              1,362               1,435              1,505              30  6165 Unemployment Allocation       148 205 169 210 215 5  6175 Benefits/Flex Plan            20,246             18,000            21,337             18,000            18,000            ‐  6180 Deferred Comp/Employer Paid   ‐ 3,000              ‐ 3,000              3,000              ‐  Subtotal 281,398           274,405          298,788           261,445          272,583          (12,960)            3340735830 Distribution Operations‐Overhead Lines 6003 Salaries/Regular              708,586           1,029,555       706,117           1,118,175       1,175,160       88,620              6012 Salaries/Comp‐Time            32,969             ‐ 37,554             ‐ ‐ ‐  6015 Salaries/Vacation             23,318             ‐ 30,992             ‐ ‐ ‐  6024 Salaries/Sick Leave           26,569             ‐ 33,872             ‐ ‐ ‐  6027 Salaries/Bereavement 1,709               ‐ 3,270               ‐ ‐ ‐  6030 Overtime Pay/Regular          45,164             4,000              41,510             60,000            70,000            56,000              6033 Overtime Pay/Premium          259,014           165,000          227,526           200,000          250,000          35,000              6039 Standby Pay/Premium           20,956             2,000              19,936             ‐ ‐ (2,000)  6045 Salaries/Education Incentive  301 29,000            290 23,640            23,640            (5,360)  6047 Covid Pay ‐ 9,000              4,250               ‐ ‐ (9,000)  6048 Salaries/Language Pay         5,158               4,800              5,117               3,600              3,600              (1,200)  6063 Salaries/Jury Duty            1,167               ‐ ‐ ‐ ‐ ‐  6072 Salaries/Injury 17,971             ‐ 7,742               ‐ ‐ ‐  6075 Vacation Pay‐Off              30,925             21,000            53,269             25,000            25,000            4,000                6078 Sick Leave Pay‐Off            577 2,000              466 ‐ ‐ (2,000)  6101 PERS/Employee Contribution    24,409             29,940            22,921             80,390            84,445            50,450              6104 PERS Lump Sum ‐ 3,280              3,079               ‐ ‐ (3,280)  6105 PERS/Employer Contribution    58,086             49,920            56,491             44,730            46,950            (5,190)  6109 PARS/Employer Contribution 26,388             26,760            29,346             18,170            19,105            (8,590)  6125 FICA/Employer Contrib/Med     17,606             17,775            17,440             18,935            19,805            1,160                6133 Retiree Health Premium Reimb 29,249             5,500              9,079               7,500              7,500              2,000                6140 Life Insurance Allocation     2,140               3,080              1,969               3,310              3,490              230  6155 Workers' Comp Allocation      40,668             42,200            39,414             45,815            48,125            3,615                Light & Water 49 ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6160 LTD Insurance Allocation      5,665               8,025              5,221               8,710              9,165              685                   6165 Unemployment Allocation       1,017               1,220              936                  1,325              1,375              105                   6175 Benefits/Flex Plan            101,923           145,000          105,768           162,000          162,000          17,000              6180 Deferred Comp/Employer Paid 7,089               ‐                       7,024               10,200            10,200            10,200              Subtotal 1,488,622       1,599,055       1,470,598       1,831,500       1,959,560       232,445           3340735840 Distribution Operations‐Underground Lines 6003 Salaries/Regular              708,626           1,028,330       707,828           1,118,174       1,175,760       89,844              6012 Salaries/Comp‐Time            32,969             ‐                       37,554             ‐                       ‐                       ‐                        6015 Salaries/Vacation             23,318             ‐                       30,992             ‐                       ‐                       ‐                        6024 Salaries/Sick Leave           44,955             ‐                       56,858             ‐                       ‐                       ‐                        6027 Salaries/Bereavement 1,709               ‐                       3,270               ‐                       ‐                       ‐                        6030 Overtime Pay/Regular          54,417             30,000            41,292             50,000            60,000            20,000              6033 Overtime Pay/Premium          286,069           215,000          226,342           250,000          300,000          35,000              6039 Standby Pay/Premium           20,956             20,000            19,936             ‐                       ‐                       (20,000)            6045 Salaries/Education Incentive  301                  29,150            300                  23,639            23,639            (5,511)              6047 Covid Pay ‐                        9,000              4,750                ‐                        ‐                       (9,000)              6048 Salaries/Language Pay         5,239               4,800              5,236               3,600              3,600              (1,200)              6063 Salaries/Jury Duty            1,167               ‐                       ‐                        ‐                       ‐                       ‐                        6072 Salaries/Injury 17,971             ‐                       7,742               ‐                       ‐                       ‐                        6075 Vacation Pay‐Off              30,925             21,000            50,344             25,000            25,000            4,000                6078 Sick Leave Pay‐Off            577                  1,500              466                  ‐                       ‐                       (1,500)              6101 PERS/Employee Contribution    25,328             29,940            24,294             80,390            84,445            50,450              6104 PERS Lump Sum ‐                        3,280              3,079               ‐                       ‐                       (3,280)              6105 PERS/Employer Contribution    59,400             49,590            57,592             44,730            46,950            (4,860)              6109 PARS/Employer Contribution 26,978             26,760            31,066             18,170            19,105            (8,590)              6125 FICA/Employer Contrib/Med     18,399             17,760            17,776             18,935            19,805            1,175                6140 Life Insurance Allocation     2,177               2,540              2,036               3,310              3,490              770                   6155 Workers' Comp Allocation      42,303             42,490            40,399             45,815            48,125            3,325                6160 LTD Insurance Allocation      5,771               8,105              5,400               8,710              9,165              605                   6165 Unemployment Allocation       1,061               1,220              957                  1,325              1,375              105                   6175 Benefits/Flex Plan            104,669           152,000          108,744           162,000          162,000          10,000              6180 Deferred Comp/Employer Paid 7,311               ‐                       7,338               10,800            10,800            10,800              Subtotal 1,522,595       1,692,465       1,491,592       1,864,598       1,993,259       172,133           3340735860 Electric Meter Maintenance 6003 Salaries/Regular              184,831           247,350          182,687           281,350          295,840          34,000              6012 Salaries/Comp‐Time 16,635             ‐                       31,945             ‐                       ‐                       ‐                        6015 Salaries/Vacation             3,348               ‐                       ‐                        ‐                       ‐                       ‐                        6024 Salaries/Sick Leave           20,379             ‐                       33,274             ‐                       ‐                       ‐                        6027 Salaries/Bereavement 877                  ‐                       5,063               ‐                       ‐                       ‐                        6030 Overtime Pay/Regular          12,476             9,000              7,140               9,000              9,000              ‐                        6033 Overtime Pay/Premium          102,684           3,000              63,561             3,000              3,000              ‐                        6039 Standy/Premium 1,181               ‐                       2,875               ‐                       ‐                       ‐                        6045 Salaries/Education Incentive 903                  ‐                       885                  900                  900                  900                   6047 Covid Pay ‐                        2,000              2,000               ‐                       ‐                       (2,000)              6048 Salaries/Language Pay         1,914               2,400              2,529               2,400              2,400              ‐                        6075 Vacation Pay‐Off              13,370             12,500            18,869             12,000            12,000            (500)                  6101 PERS/Employee Contribution    9,313               9,060              9,609               19,975            20,990            10,915              6104 PERS Lump Sum ‐                        775                  725                  ‐                       ‐                       (775)                  6105 PERS/Employer Contribution    13,760             7,590              15,625             11,105            11,665            3,515                6109 PARS/Employer Contribution 10,477             ‐                       12,290             20,930            ‐                       20,930              6125 FICA/Employer Contrib/Med     5,481               4,160              5,342               4,650              4,860              490                   6140 Life Insurance Allocation     630                  730                  706                  825                  865                  95                     6155 Workers' Comp Allocation      12,056             10,025            12,109             11,385            11,965            1,360                6160 LTD Insurance Allocation      1,714               1,925              1,957               2,190              2,305              265                   6165 Unemployment Allocation       335                  285                  328                  320                  335                  35                     Light & Water 50 ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6175 Benefits/Flex Plan            32,057             36,000            37,749             36,000            36,000             ‐                        6180 Deferred Comp/Employer Paid 1,636                ‐                       1,194               2,400              2,400              2,400                Subtotal 446,055           346,800          448,461           418,430          414,525          71,630              3340735880 Electric Distribution 6003 Salaries/Regular              18,298             227,535          ‐                        262,190          ‐                       34,655              6012 Salaries/Comp‐Time 1,985               ‐                       ‐                        ‐                       ‐                       ‐                        6024 Salaries/Sick Leave           1,056               ‐                       ‐                        ‐                       ‐                       ‐                        6030 Overtime Pay/Regular 1,389               ‐                       ‐                        ‐                       ‐                       ‐                        6033 Overtime Pay/Premium          12,806             ‐                       ‐                        ‐                       ‐                       ‐                        6045 Salaries/Education Incentive ‐                        ‐                       ‐                        900                  ‐                       900                   6047 Covid Pay ‐                        2,000              ‐                        ‐                       ‐                       (2,000)              6048 Salaries/Language Pay         493                  ‐                       ‐                        2,400              ‐                       2,400                6101 PERS/Employee Contribution    5                       8,275              ‐                        18,630            ‐                       10,355              6104 PERS Lump Sum ‐                        1,335              ‐                        ‐                       ‐                       (1,335)              6105 PERS/Employer Contribution    2,229               9,625              ‐                        10,365            ‐                       740                   6125 FICA/Employer Contrib/Med     528                  3,820              ‐                        4,370              ‐                       550                   6133 Retiree Health Premium 1,000               2,538              ‐                        ‐                       ‐                       (2,538)              6140 Life Insurance Allocation     60                     660                  ‐                        770                  ‐                       110                   6155 Workers' Comp Allocation      1,229               9,100              ‐                        10,620            ‐                       1,520                6160 LTD Insurance Allocation      169                  1,770              ‐                        2,040              ‐                       270                   6165 Unemployment Allocation       33                     265                  ‐                        305                  ‐                       40                     6175 Benefits/Flex Plan            3,274               24,000            ‐                        36,000            ‐                       12,000              6180 Deferred Comp/Employer Paid   ‐                        ‐                       ‐                        2,400              ‐                       2,400                Subtotal 44,556             290,923          ‐                        350,990          ‐                       60,067              3340735930 Electric Line Maintenance 6033 Overtime Pay/Premium 1,142               ‐                       ‐                        ‐                       ‐                       ‐                        6125 FICA/Employer Contrib/Med 17                     ‐                       ‐                        ‐                       ‐                       ‐                        6155 Workers' Comp Allocation 27                     ‐                       ‐                        ‐                       ‐                       ‐                        6165 Unemployment Allocation 1                       ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal 1,186               ‐                       ‐                        ‐                       ‐                       ‐                        3340739200 Administrative & General‐Salaries 6091 Leave Liability Adjustments 133,654           ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal 133,654           ‐                       ‐                        ‐                       ‐                       ‐                        3340745800 Engineering 6003 Salaries/Regular              233,041           256,195          194,729           244,840          257,450          (11,355)            6015 Salaries/Vacation             7,620               ‐                       ‐                        ‐                       ‐                       ‐                        6024 Salaries/Sick Leave           7,366               ‐                       18,874             ‐                       ‐                       ‐                        6027 Salaries/Bereavement ‐                        ‐                       ‐                        ‐                       ‐                       ‐                        6045 Salaries/Education Incentive  6,016               3,000              4,898               ‐                       ‐                       (3,000)              6047 Covid Pay ‐                        2,000              2,000               ‐                       ‐                       (2,000)              6048 Sal/Language Pay ‐                        ‐                       ‐                        ‐                       ‐                       ‐                        6075 Vacation Pay‐Off              2,909               3,000              40,131             20,000            20,000            17,000              6078 Sick Leave Pay‐Off            ‐                        ‐                       2,945               1,000              1,000              1,000                6101 PERS/Employee Contribution    48                     4,200              39                     17,185            18,070            12,985              6104 PERS Lump Sum ‐                        555                  722                  ‐                       ‐                       (555)                  6105 PERS/Employer Contribution    25,584             12,505            21,532             9,560              10,050            (2,945)              6125 FICA/Employer Contrib/Med     3,801               4,280              3,846               4,075              4,255              (205)                  6133 Retiree Health Premium 2,062               2,100              1,857               1,000              1,000              (1,100)              6140 Life Insurance Allocation     699                  750                  601                  710                  745                  (40)                    6155 Workers' Comp Allocation      10,161             10,370            8,839               9,795              10,300            (575)                  6160 LTD Insurance Allocation      1,964               1,995              1,699               1,905              2,000              (90)                    6165 Unemployment Allocation       222                  295                  213                  285                  295                  (10)                    6175 Benefits/Flex Plan            34,707             36,000            30,074             36,000            36,000             ‐                        Light & Water 51 ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6180 Deferred Comp/Employer Paid   5,679               6,000              5,041               6,000              6,000              ‐                        Subtotal 341,879           343,245          338,042           352,355          367,165          9,110                3340775570 Power Resource Management 6003 Salaries/Regular              400,605           441,700          415,865           462,532          486,353          20,832              6012 Salary/Comp‐Time 400,605           ‐                       181                   6015 Salaries/Vacation             9,890               ‐                       5,362               ‐                       ‐                       ‐                        6024 Salaries/Sick Leave           11,320             ‐                       16,455             ‐                       ‐                       ‐                        6027 Salaries/Bereavement 1,232               ‐                       ‐                        ‐                       ‐                       ‐                        6045 Salaries/Education Incentive  3,008               3,000              2,949               3,000              3,000              ‐                        6047 Covid Pay ‐                        3,000              3,000               ‐                       ‐                       (3,000)              6048 Salaries/Language Pay         2,708               2,700              2,654               2,700              2,700              ‐                        6075 Vacation Pay‐Off              35,476             25,000            37,824             18,000            18,000            (7,000)              6078 Sick Leave Pay‐Off            4,878               6,500              1,141               ‐                       ‐                       (6,500)              6101 PERS/Employee Contribution    30,084             30,225            31,374             32,845            34,520            2,620                6104 PERS Lump Sum ‐                        1,330              1,245               ‐                       ‐                       (1,330)              6105 PERS/Employer Contribution    13,214             12,110            12,577             18,255            19,175            6,145                6109 PARS/Employer Contribution 41,789             39,715            48,137             41,040            43,150            1,325                6125 FICA/Employer Contrib/Med     7,401               7,270              7,622               7,575              7,915              305                   6133 Retiree Health Premium Reimb 2,515               1,000              745                  500                  500                  (500)                  6140 Life Insurance Allocation     1,180               1,300              1,221               1,360              1,425              60                     6155 Workers' Comp Allocation      17,150             17,900            17,887             18,730            19,680            830                   6160 LTD Insurance Allocation      3,222               3,435              3,407               3,600              3,785              165                   6165 Unemployment Allocation       435                  500                  449                  525                  545                  25                     6175 Benefits/Flex Plan            35,376             54,000            41,218             54,000            54,000            ‐                        6180 Deferred Comp/Employer Paid   8,518               9,000              7,716               9,000              9,000              ‐                        Subtotal 1,030,603       659,685          659,030           673,662          703,748          13,977              PERSONNEL SUBTOTAL 5,983,041       5,206,578      4,575,308       5,752,980      5,710,840      546,402           OPERATIONS 3300000000 Electric 6597 Obsolete Inventory ‐ Utility 4,988               ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal 4,988               ‐                       ‐                        ‐                       ‐                       ‐                        3340734210 OI/Misc NonOperating Inc 6598 Inventory Adjustment 16,983             ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal 16,983             ‐                       ‐                        ‐                       ‐                       ‐                        3340734270 Debt Service 7001 Interest Expense              59,187             40,909            40,909             13,950            ‐                       (26,959)            7005 Principal Payment 875,000           905,000          905,000           930,000          ‐                       25,000              Subtotal 934,187           945,909          945,909           943,950          ‐                       (1,959)              3340734510 Electric‐Customer Installation 6578 Const Contra/WO Equip & Supplies (119,050)          ‐                        ‐                         ‐                        ‐                        ‐                        7065 Const Contra/WO Dept  OH (15,971)            ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal (135,021)         ‐                       ‐                        ‐                       ‐                       ‐                        3340735800 Electric Supervision & Engineering 6220 Training Schools 9,537               7,500              5,000               10,000            10,000            2,500                6235 Meetings & Conferences 791                  4,500              4,500               4,500              4,500              ‐                        6340 Special Studies 4,023               126,495          114,495           114,495          114,495          (12,000)            6345 Program Consultants ‐                        5,000              5,000               5,000              5,000              ‐                        6399 Professional Services/Other 582                  12,000            12,000             12,000            12,000            ‐                        6530 Office Supplies               491                  2,000              2,000               2,000              2,000              ‐                        6539 Printing, Binding & Duplicating 118                  ‐                       ‐                        ‐                       ‐                       ‐                        Light & Water 52 ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6563 Supplies/Special 36                     1,300              1,300               1,300              1,300               ‐                        6566 Small Tools ‐                        8,000              2,500               8,000              8,000              ‐                        6825 Maint & Repair/Vehicle ‐                        1,000              1,000               1,000              1,000              ‐                        7025 Overhead Expense ‐                        ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal 15,578             167,795          147,795           158,295          158,295          (9,500)              3340735830 Distribution Operations‐Overhead Lines 6235 Meetings & Conferences 541                  ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal 541                  ‐                       ‐                        ‐                       ‐                       ‐                        3340735840 Distribution Operations‐Underground Lines 6235 Meetings & Conferences 540                  ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal 540                  ‐                       ‐                        ‐                       ‐                       ‐                        3340735850 SCE Street Light Power 6905 Utilities / Electricity 17,258             15,000            20,000             20,000            20,000            5,000                Subtotal 17,258             15,000            20,000             20,000            20,000            5,000                3340735860 Electric Meter Maintenance 6235 Meetings & Conferences 75                     ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal 75                     ‐                       ‐                        ‐                       ‐                       ‐                        3340735880 Electric Distribution 6201 Uniforms & Laundry            14,137             65,863            25,000             40,000            40,000            (25,863)            6220 Training Schools              26,687             30,000            15,000             30,000            30,000            ‐                        6225 Training Materials            416                  2,000              1,000               2,000              2,000              ‐                        6230 Dues & Subscriptions          49,195             97,792            65,000             70,000            70,000            (27,792)            6235 Meetings & Conferences        2,950               10,000            3,000               10,000            10,000            ‐                        6240 Mileage Reimbursement ‐                        100                  500                  100                  100                  ‐                        6301 Legal Fees                    665                  2,500              2,500               2,500              2,500              ‐                        6340 Special Studies               7,160               38,000            61,000             75,000            75,000            37,000              6430 Custodial Services 5,700               6,000              6,000               7,500              7,500              1,500                6493 Outside Service/Repair 35,807             95,877            100,000           100,000          100,000          4,123                6521 Messenger Service             509                  2,000              2,000               2,000              2,000              ‐                        6530 Office Supplies 1,820               2,500              2,500               2,500              2,500              ‐                        6551 Fuel and Oil                  52,831             25,000            25,000             25,000            25,000            ‐                        6554 Supplies/Custodial & Cleaning 1,658               900                  1,500               1,500              1,500              600                   6563 Supplies/Special              27,546             25,000            25,000             25,000            25,000            ‐                        6564 Supplies/Medical‐Dental       1,308               2,500              3,000               3,000              3,000              500                   6566 Small Tools 7,149               10,000            10,000             10,000            10,000            ‐                        6569 Small Equipment               10,371             39,629            25,000             25,000            25,000            (14,629)            6601 Advertising Expense ‐                        3,000              3,000               3,000              3,000              ‐                        6620 Recordation Expense 2,479               ‐                       6,000               6,000              6,000              6,000                6805 Maint/Land Improvement 8,472               17,500            17,500             17,500            17,500            ‐                        6815 Maint & Repairs/Bldgs 17,433             82,567            50,000             50,000            50,000            (32,567)            6825 Maint & Repair / Vehicle      59,568             50,000            50,000             55,000            55,000            5,000                6835 Maint & Repair/Equipment      5,043               5,000              5,000               5,000              5,000              ‐                        6850 Lease Payments ‐                        7,000              ‐                        ‐                       ‐                       (7,000)              6904 Utilities/Other               24,588             24,000            25,175             27,491            30,020            3,491                6910 Utilities/Natural Gas 1,032               2,000              3,615               2,000              2,000              ‐                        6915 Utilities/Telephone           20,975             15,000            16,843             18,393            20,085            3,393                Subtotal 385,498           661,728          550,132           615,483          619,704          (46,245)            3340735920 Electric Station Equipment 6493 Outside Services & Repairs    12,616             99,066            55,841             60,000            60,000            (39,066)            6563 Supplies/Special              3,571               10,000            10,000             10,000            10,000            ‐                        Subtotal 16,186             109,066          65,841             70,000            70,000            (39,066)            Light & Water 53 ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 ‐                        3340735930 Electric Line Maintenance 6230 Dues & Subscriptions ‐                        ‐                       ‐                        ‐                       ‐                        6493 Outside Services & Repairs    727,843           1,272,157       300,000           500,000          500,000          (772,157)          6563 Supplies/Special              4,353               8,000              4,000               8,000              8,000              ‐                        6835 Maint & Repair/Equipment ‐                        ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal 732,196           1,280,157       304,000           508,000          508,000          (772,157)          3340735970 Electric Meter Maintenance 6563 Supplies/Special              11,082             10,000            10,000             10,000            10,000            ‐                        6566 Small Tools ‐                        500                  500                  1,000              1,000              500                   6835 Maint & Repair/Equipment      606                  3,000              750                  50,000            20,000            47,000              Subtotal 11,688             13,500            11,250             61,000            31,000            47,500              3340739040 Customer Accounts‐Uncollectible Accounts 7055 Uncollectible Accounts        ‐                        12,000            12,000             12,000            12,000            ‐                        Subtotal ‐                        12,000            12,000             12,000            12,000            ‐                        3340745800 Engineering 6345 Program Consultants           2,857               ‐                       ‐                        ‐                       ‐                       ‐                        6530 Office Supplies               3,298               ‐                       ‐                        ‐                       ‐                       ‐                        6825 Maint & Repair / Vehicle      128                  ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal 6,283               ‐                       ‐                        ‐                       ‐                       ‐                        3340775550 Purchased Power 6590 Electricity For Resale        21,789,057     35,096,738    29,582,050     28,123,774    26,755,107    (6,972,964)       Subtotal 21,789,057     35,096,738    29,582,050     28,123,774    26,755,107    (6,972,964)       3340775570 Power Resource Management 6220 Training Schools              6,135               7,000              ‐                        5,000              5,000              (2,000)              6235 Meetings & Conferences        816                  6,000              ‐                        6,000              6,000              ‐                        6240 Mileage Reimbursement ‐                        800                  ‐                        800                  800                  ‐                        6301 Legal Fees                    53,704             100,000          70,000             100,000          100,000          ‐                        6340 Special Studies ‐                        80,000            ‐                        80,000            ‐                       ‐                        6521 Messenger Service             147                  300                  ‐                        300                  300                  ‐                        6530 Office Supplies               201                  1,000              ‐                        1,000              1,000              ‐                        6551 Fuel & Oil 28                     ‐                       ‐                        ‐                       ‐                       ‐                        6569 Small Equipment               2,389               5,000              ‐                        5,000              5,000              ‐                        6625 Program Expenses ‐                        8,000              ‐                        8,000              8,000              ‐                        6825 Maintenance & Repair/Vehicle ‐                        2,500              600                  2,500              2,500              ‐                        6915 Utilities/Telephone           2,465               1,800              2,676               2,922              3,191              1,122                Subtotal 65,884             212,400          73,276             211,522          131,791          (878)                  3340785560 Power Scheduling & Dispatch 6493 Outside Services & Repairs    417,605           590,260          475,000           602,860          602,860          12,600              Subtotal 417,605           590,260          475,000           602,860          602,860          12,600              3340785650 Power Transmission ‐                        6493 Outside Services & Repairs    3,660,569       4,510,132       4,245,749       4,165,368       4,165,368       (344,764)          Subtotal 3,660,569       4,510,132       4,245,749       4,165,368       4,165,368       (344,764)          3340794030 Depreciation Expense 7030 Depreciation Expense 1,543,883       ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal 1,543,883       ‐                       ‐                        ‐                       ‐                       ‐                        3340799030 Administrative & General 6301 Legal Fees 3,162               50,000            17,550             50,000            50,000            ‐                        Light & Water 54 ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 6399 Professional Services/Other 1,910               22,297            11,149             22,297            22,297             ‐                        6423 Administrative Allocation 869,303           1,913,364       2,205,539       2,244,698       2,290,450       331,334           6424 Consumer Services Allocation  3,070,668       3,450,263       3,232,334       3,843,026       3,823,841       392,763           6610 Bond Administration 3,750               4,250              3,500               4,250              4,250              ‐                        7055 Uncollectible Accounts ‐                        65,000            5,000               65,000            65,000            ‐                        Subtotal 3,948,793       5,505,174       5,475,072       6,229,270       6,255,838       724,096           3340799270 Taxes & Fees 7010 Franchise Fee (2%)            832,981           807,306          979,251           963,344          963,344          156,038           7012 In‐lieu Fee (8%)              2,672,032       3,229,224       3,917,004       3,853,376       3,853,376       624,152           Subtotal 3,505,013       4,036,530       4,896,255       4,816,719       4,816,719       780,189           OPERATIONS SUBTOTAL 36,937,782     53,156,389    46,804,329     46,538,241    44,146,683    (6,618,148)      CAPITAL OUTLAY 3300000000 Electric 7140 Equipment & Machinery (135,040)         ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal (135,040)         ‐                       ‐                        ‐                       ‐                       ‐                        3340733620 Station Equipment 7140 Equipment & Machinery ‐                        704,162          352,081           352,081          352,081          (352,081)          Subtotal ‐                        704,162          352,081           352,081          352,081          (352,081)          3340733640 Poles, Towers & Fixtures 7130 Structures/Other 88,838             42,000            42,000             90,000            90,000            48,000              Subtotal 88,838             42,000            42,000             90,000            90,000            48,000              3340733650 Overhead Conductors & Devise ‐                        7145 Lines, Mains & Sewers 77,035             70,000            70,000             70,000            70,000            ‐                        Subtotal 77,035             70,000            70,000             70,000            70,000            ‐                        3340733660 Underground Conduit 7130 Structures/Other 4,290               211,390          107,840           107,840          107,840          (103,550)          Subtotal 4,290               211,390          107,840           107,840          107,840          (103,550)          3340733670 Underground Conductors & Devise 7145 Lines, Mains & Sewers 236,555           790,805          538,680           538,680          538,680          (252,125)          Subtotal 236,555           790,805          538,680           538,680          538,680          (252,125)          3340733680 Line Transformers 7140 Equipment & Machinery 205,171           1,029,325       500,000           815,888          500,000          (213,437)          Subtotal 205,171           1,029,325       500,000           815,888          500,000          (213,437)          3340733700 Meters 7140 Equipment & Machinery 4,748               730,929          20,000             15,000            15,000            (715,929)          Subtotal 4,748               730,929          20,000             15,000            15,000            (715,929)          3340733730 Street Lighting 7130 Structures/Other 14,211             48,337            20,000             20,000            20,000            (28,337)            Subtotal 14,211             48,337            20,000             20,000            20,000            (28,337)            3340733920 Transportation Equipment 7135 Vehicles 165,009           686,390          686,390           ‐                       ‐                       (686,390)          Subtotal 165,009           686,390          686,390           ‐                       ‐                       (686,390)          CIP Projects 3300000000 Electric Light & Water 55 ELECTRIC (Details) EXPENDITURE DETAIL ALL FUND 33 ACTUAL REVISED YEAR END EST ADOPTED ADOPTED VARIANCE Acct. # DESCRIPTION 21‐22 22‐23 22‐23 23‐24 24‐25 23 to 24 7120 Construction & Improvements (263,981)          ‐                        ‐                         ‐                        ‐                        ‐                        7125 Buildings/Improvements (45,169)             ‐                        ‐                         ‐                       ‐                       ‐                        7135 Vehicles (165,009)         ‐                       ‐                        ‐                       ‐                       ‐                        7143 Computer Software ‐                        ‐                       ‐                        ‐                       ‐                       ‐                        Subtotal (474,159)         ‐                       ‐                        ‐                       ‐                       ‐                        3380000730 CIP/Electric 7120 Construction & Improvements 263,981           998,524          998,524           ‐                       ‐                       (998,524)          7125 Bldgs/Min Improvements/Remod 45,169             305,610          305,610           ‐                       ‐                       (305,610)          7130 Structures/Other ‐                        320,500          320,500           ‐                       ‐                       (320,500)          7140 Equipment & Machinery 156,947           1,155,369       1,155,369       ‐                       ‐                       (1,155,369)       7143 Computer Software ‐                        366,828          366,828           ‐                       ‐                       (366,828)          7145 Lines, Mains & Sewers ‐                        804,176          804,176           ‐                       ‐                       (804,176)          Subtotal 466,097           3,951,007       3,951,007       ‐                       ‐                       (3,951,007)       CAPITAL OUTLAY SUBTOTAL 652,754           8,264,345      6,287,998       2,009,489      1,693,601      (6,254,856)      TRANSFERS OUT 3300000000 Electric Operations 5950 Transfers Out 446,296           89,000            89,000             202,000          202,000          113,000           Subtotal 446,296           89,000            89,000             202,000          202,000          113,000           3340735830 Dist Oper ‐ Overhead Line Expenses 5950 Transfers Out 7,360               7,605              7,605               7,605              7,605              ‐                        Subtotal 7,360               7,605              7,605               7,605              7,605              ‐                        3340735880 Electric Distribution 5950 Transfers Out 42,695             44,249            44,249             44,249            44,249            ‐                        Subtotal 42,695             44,249            44,249             44,249            44,249            ‐                        TRANSFERS OUT SUBTOTAL 496,351           140,854          140,854           253,854          253,855          113,000           ELECTRIC FUND TOTAL: 44,069,928     66,768,166    57,808,488     54,554,564    51,804,978    (12,213,602)    Light & Water 56