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Managing Tomorrow's Resources Today
<br />Ms. Jennifer Auletta
<br />April 29, 2015
<br />Page 5 of 14
<br />HF&H Review of ACI's Special Rate Adjustment Request
<br />HF&H reviewed the components of, and the supporting documentation for, the Special Rate Adjustment
<br />requested by ACI for mathematical accuracy and logical consistency. ACI assumed: two shifts of the
<br />employees; supervisor employed by ACI; and, processing employees receiving union wages and benefits.
<br />Table 2 is ACI's calculation of the additional processing costs at its MRF. Table 3 & 4 show San Leandro's
<br />allocated portion of the additional processing costs. Table 3 includes a calculation for profit for ACI as
<br />well as a calculation of City Franchise fees. Table 4 shows only the increased labor costs attributable to
<br />San Leandro and excludes ACI's profit and the City Franchise fees.
<br />Table 2:
<br />ACI's Calculation of MRF Additional Processing Costs
<br />Regular Wages
<br />$1,209,122
<br />$1,047,229
<br />$73,207
<br />$2,329,55E
<br />Overtime Wages
<br />175,444
<br />151,953
<br />10,622
<br />338,019
<br />Holiday Wages worked
<br />58,481
<br />50,651
<br />3,541
<br />112,673
<br />Holiday Wages Not worked
<br />14,620
<br />12,663
<br />885
<br />28,168
<br />Vacation Wages
<br />28,731
<br />24,885
<br />1,740
<br />55,356
<br />Sick Leave Wages
<br />29,241
<br />25,326
<br />1,770
<br />56,337
<br />Total Wages
<br />$1,515,640
<br />$1,312,706
<br />$91,765
<br />$2,920,113
<br />Workers Compensation Insurance Premiums
<br />$216,630
<br />$187,624
<br />$13,116
<br />$417,37(
<br />Health & Welfare
<br />556,817
<br />477,272
<br />31,818
<br />1,065,907
<br />Pension/ Retirement Benefits
<br />-
<br />-
<br />-
<br />-
<br />Total Benefits
<br />$773,447
<br />$664,896
<br />$44,934
<br />$1,483,27;
<br />Fica
<br />$115,946
<br />$100,422
<br />$7,020
<br />$223,38E
<br />F u i
<br />1,617
<br />1,386
<br />92
<br />3,095
<br />S u i
<br />13,475
<br />11,550
<br />770
<br />25,795
<br />Total Payroll Taxes
<br />$131,038
<br />$113,358
<br />$7,882
<br />$252,275
<br />Additional Supervisor
<br />$136,914
<br />$136,914
<br />Avoided Staffing Agency Costs*
<br />-$1,072,343
<br />-$927,657
<br />-$64,505
<br />-$2,064,505
<br />Grand Total Incremental Labor
<br />$1,347,782
<br />$1,163,304
<br />$216,990
<br />$2,728,07E
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