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Section 4
<br />Cost of Service Analysis
<br />The allocation of FY20 - FY24 0&M expenses, debt service, capital improvements (cash funded) and
<br />transfers to billable parameters is summarized in the table below. Allocations to billable parameters are
<br />used to allocate annual revenue requirements to billable parameters for rate development. The
<br />allocation of revenue requirements to billable parameters is based on industry standard principles and
<br />methods.
<br />Total $92.3 $36.4 $20.1 $26.8 $8.9 39.4% 21.8% 29.1% 9.79/.
<br />Notes:
<br />1 The portion of expenditures allocated to Account/Dwelling Unit is independent of flow or strength of wastewater discharge.
<br />2 The portion of expenditures allocated to Flow, BOD and SS is based on industry standards and State guidelines.
<br />3 Debt Service and Capital Project expenditures allocations are a composite of the other expenditure categories excluding
<br />allocations to the Account/Dwelling Unitfunction.
<br />The allocation of annual revenue required from rates to billable parameters is summarized in the table
<br />below.
<br />FY20 FY21 FY22 FY23 FY24
<br />Revenue Required from Rates
<br />Notes
<br />FY20-FY24
<br />Total
<br />Flow
<br />BOD
<br />SS
<br />Account/
<br />Dwelling
<br />Unit
<br />Flow
<br />Allocation
<br />BOD SS
<br />Account/
<br />Dwelling
<br />Unit
<br />Expenditures
<br />Flow
<br />from
<br />Table 4-1 39%
<br />$5,314,513
<br />$5,819,268
<br />$6,372,132
<br />Collection System
<br />1
<br />$8.9
<br />$8.4
<br />$0.0
<br />$0.0
<br />$0.5
<br />94.0%
<br />0.0%
<br />0.0%
<br />6.0%
<br />WPCP Operations
<br />1,2
<br />$37.1
<br />$8.9
<br />$11.1
<br />$14.9
<br />$2.2
<br />24.0%
<br />30.0%
<br />40.0%
<br />6.0%
<br />Administrative Support
<br />1
<br />$4.0
<br />$0.0
<br />$0.0
<br />$0.0
<br />$4.0
<br />0.0%
<br />0.0%
<br />0.0%
<br />100.0%
<br />EBDA
<br />$3.9
<br />$2.9
<br />$0.0
<br />$0.0
<br />$1.0
<br />73.3%
<br />0.0%
<br />0.0%
<br />26.79/.
<br />EBMUD
<br />1
<br />$0.4
<br />$0.0
<br />$0.0
<br />$0.0
<br />$0.4
<br />0.0%
<br />0.0%
<br />0.0%
<br />100.0%
<br />Transfers
<br />1
<br />$0.7
<br />$0.0
<br />$0.0
<br />$0.0
<br />$0.7
<br />0.0%
<br />0.0%
<br />0.0%
<br />100.0%
<br />Debt Service
<br />3
<br />$13.8
<br />$6.0
<br />$3.3
<br />$4.5
<br />$0.0
<br />43.7%
<br />24.19/.
<br />32.2%
<br />0.0%
<br />Capital Projects
<br />3
<br />$23.4
<br />$10.2
<br />$5.6
<br />$7.5
<br />$0.0
<br />43.7%
<br />24.1%
<br />32.2%
<br />0.0%
<br />Total $92.3 $36.4 $20.1 $26.8 $8.9 39.4% 21.8% 29.1% 9.79/.
<br />Notes:
<br />1 The portion of expenditures allocated to Account/Dwelling Unit is independent of flow or strength of wastewater discharge.
<br />2 The portion of expenditures allocated to Flow, BOD and SS is based on industry standards and State guidelines.
<br />3 Debt Service and Capital Project expenditures allocations are a composite of the other expenditure categories excluding
<br />allocations to the Account/Dwelling Unitfunction.
<br />The allocation of annual revenue required from rates to billable parameters is summarized in the table
<br />below.
<br />FY20 FY21 FY22 FY23 FY24
<br />Revenue Required from Rates
<br />from
<br />Table C-3
<br />$13,477,000
<br />$14,757,000
<br />$16,159,000
<br />$17,694,000
<br />$19,375,000
<br />Allocation to Functional Cost Categories
<br />Flow
<br />from
<br />Table 4-1 39%
<br />$5,314,513
<br />$5,819,268
<br />$6,372,132
<br />$6,977,443
<br />$7,640,328
<br />BOD
<br />from
<br />Table 4-1 22%
<br />$2,938,955
<br />$3,218,087
<br />$3,523,824
<br />$3,858,564
<br />$4,225,143
<br />SS
<br />from
<br />Table 4-1 29%
<br />$3,918,606
<br />$4,290,782
<br />$4,698,431
<br />$5,144,752
<br />$5,633,524
<br />Account/Billing Units
<br />from
<br />Table 4-1 10%
<br />$1,304,925
<br />$1,428,863
<br />$1,564,613
<br />$1,713,241
<br />$1,876,006
<br />
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