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Development of Unit Costs Section 2 <br /> <br /> 2-3 <br />DRAFT for review purposes only. Use of contents on this sheet is subject to the limitations specified at the end of this document. <br />2.3 Management & Administration Unit Costs <br />Management and Administration costs are the salaries and benefits for job classifications that perform <br />CUPA and Pretreatment Program functions. The two job classifications that perform these functions are <br />the Administrative Analyst II and the Water Pollution Control Plant Manager. The job descriptions for the <br />Administrative Analyst II and the Water Pollution Control Plant Manager positions are shown in Appendix <br />A, Table A-3. <br />The hourly rate for salaries is based on the top step for the salary range for the Administrative Analyst II <br />and the Water Pollution Control Plant Manager. The markup for benefits recovers the cost of FICA, PERS, <br />Health Insurance, and Medicare expenses for the Administrative Analyst II and the Water Pollution <br />Control Plant Manager positions. The detailed calculation of the markup percentage is the same as used <br />for direct labor hourly rates and is shown in Appendix A, Table A-1. <br />The unit cost used to recover Management and Administration costs are in the form of an hourly rate for <br />the Administrative Analyst II and the Water Pollution Control Plant Manager positions for time spent <br />managing and administering the CUPA and Pretreatment Programs. The hourly rate for each position is <br />the sum of salaries and benefits divided by the service labor hours (that is, the total direct hours <br />projected for the Environmental Protection Specialist I/II and the Environmental Services Supervisor <br />positions as shown in Table A-2). The unit cost for Management and Administration costs is the same for <br />both the CUPA and Pretreatment Programs. <br />Calculation of the hourly rate for Management and Administration costs for FY21 – FY26 is shown in the <br />table below. <br /> <br />Table 2-3. Management & Administration Costs and Hourly Rates <br /> <br /> <br /> <br />FY21 FY22 FY23 FY24 FY25 FY26 <br />Budget Projected Projected Projected Projected Projected <br />Job Classification % increase >0% 0% 3% 3% 3% <br />Administrative Analyst II <br />Salaries Hourly Rate $60.36 $60.36 $60.36 $62.17 $64.04 $65.96 <br />Benefits <br />% Markup 51% 51% 51% 51% 51% 51% <br />$ Markup $30.90 $30.90 $30.90 $31.83 $32.79 $33.77 <br />Hourly Rate $91.26 $91.26 $91.26 $94.00 $96.83 $99.73 <br />Labor Hours (2080 * 5%)104 104 104 104 104 104 <br />Cost $9,491 $9,491 $9,491 $9,776 $10,070 $10,372 <br />Water Pollution Control Manager <br />Salaries Hourly Rate $80.88 $80.88 $80.88 $83.31 $85.81 $88.38 <br />Benefits <br />% Markup 51% 51% 51% 51% 51% 51% <br />$ Markup $41.41 $41.41 $41.41 $42.65 $43.93 $45.25 <br />Hourly Rate $122.29 $122.29 $122.29 $125.96 $129.74 $133.63 <br />Labor Hours (2080 * 3%)62 62 62 62 62 62 <br />Cost $7,631 $7,631 $7,631 $7,860 $8,096 $8,338 <br />Management & Administration <br />Total Cost Salaries & Benefits $17,122 $17,122 $17,122 $17,636 $18,165 $18,710 <br />Service Labor Hours *7,123 7,123 7,123 7,123 7,123 7,123 <br />Unit Cost/Hour $2.40 $2.40 $2.40 $2.48 $2.55 $2.63 <br />* Service labor hours are the sum of EPS I/II and ES Supervisor labor hours for all CUPA fees. <br />33