MEDFORD WATER COMMISSION Adopted Budget... · 2019. 7. 2. · medford water commission adopted...

MEDFORD WATER COMMISSION ADOPTED BUDGET

FISCAL YEAR JULY 1, 2019 – JUNE 30, 2020

A COMPONENT UNIT OF THE

CITY OF MEDFORD, OREGON

APPROVED JUNE 5TH, 2019

Table of Contents

Introduction

Mission Statement and Goals .......................................................................................................................................... 1

Budget Message ............................................................................................................................................................... 2

Overview .......................................................................................................................................................................... 3

Short Term Factors and Budget Guidelines ...................................................................................................................... 4

Organizational Chart ...................................................................................................................................................... 5

Department Descriptions ................................................................................................................................................ 6

Fund Descriptions and Structure ..................................................................................................................................... 7

Facility & Historical Summary .................................................................................................................................... 8-10

Basis of Budgeting and Accounting ............................................................................................................................... 11

Budget Calendar and Process ....................................................................................................................................... 12

Financial Policy Benchmarks .................................................................................................................................... 13-14

Debt Issuance and Debt Management Policy.................................................................................................................. 15

2019 – 2020 Annual Budget

Fund Balances

Water Fund................................................................................................................................................................. 16

Water System Construction Fund .................................................................................................................................. 17

Future Main Replacement Fund .................................................................................................................................... 18

Future Water Supply and Treatment Plant Fund ............................................................................................................. 19

Future Water Rights Development Fund ........................................................................................................................ 20

Vernal Pool Management Fund ..................................................................................................................................... 21

Water Fund Budget Resources and Requirements

Resources ................................................................................................................................................................... 22

Requirements ........................................................................................................................................................ 23-26

Water Fund Expense Categories and Supplemental Information

Source of Supply

Expense Summary ....................................................................................................................................................... 27

Detail Budget ......................................................................................................................................................... 28-30

Supply Pumping

Expense Summary ...................................................................................................................................................... 31

Detail Budget ......................................................................................................................................................... 32-34

Purification

Expense Summary ...................................................................................................................................................... 35

Detail Budget ......................................................................................................................................................... 36-39

Transmission

Expense Summary ...................................................................................................................................................... 40

Detail Budget ......................................................................................................................................................... 41-42

Distribution Pumping

Expense Summary ...................................................................................................................................................... 43

Detail Budget ......................................................................................................................................................... 44-47

Distribution

Expense Summary ...................................................................................................................................................... 48

Detail Budget ......................................................................................................................................................... 49-52

Customer Service, Collection and Meter Reading

Expense Summary ...................................................................................................................................................... 53

Detail Budget ......................................................................................................................................................... 54-55

Administration Home/Clearing, Engineering, Public Information, Conservation, and Fleet Clearing

Expense Summary ................................................................................................................................................. 56-61

Detail Budget ......................................................................................................................................................... 62-69

Overhead Expense by Clearing/Home Accounts ..................................................................................................... 70-71

Capital Expenditures

Definition .................................................................................................................................................................... 72

Capital Expenditures 2019-20 .................................................................................................................................. 73-75

Ten Year Capital Plan .................................................................................................................................................. 76

10 Year Fund Balance Analysis

Water Fund................................................................................................................................................................. 77

Water System Construction Fund .................................................................................................................................. 78

Future Main Replacement Plant Fund ............................................................................................................................ 79

Future Water Rights Development Fund ........................................................................................................................ 80

Future Water Supply and Treatment Plant Fund ............................................................................................................. 81

Vernal Pool Management Fund ..................................................................................................................................... 82

Introduction

Mission Statement

Committed to: Excellence in Water Quality, Professionalism, Customer Satisfaction, and System Reliability.

Goals Maintain a reliable and excellent quality drinking water supply for the Citizens of Medford pursuant to the City Charter. The Medford Water Commission’s primary responsibility is to the citizens of Medford who have made continuous, significant investments since 1925 in the installation and operation of one of the nation’s finest water systems. Participate with other water users in oversight efforts regarding long range water resource planning and legislative activities. The Commission will stay actively involved in statewide water resource issues, whether directly or indirectly related to Commission policies. Promote Conservation awareness and program development for encouraging the wise use of water. Outcomes of the Water Management and Conservation Plan and the Water Rights extension process require new and expanded conservation programs, customer education, and outreach to key stakeholders, including government entities, to maximize water resources for the future. Plan adequate financial and physical resources to sustain existing infrastructure and construct new infrastructure to meet the growing needs of the community. The Robert A. Duff Water Treatment Plant will eventually reach its maximum capacity. Through an existing, designated fund, the Commission will establish a Long-Term Financial Plan to enable fair and equitable costs to customers in meeting this future supply need. The Water System Master Plans will guide our capital investments to meet the needs of our community. Advocate for best forest management practices to sustain healthy watersheds. Through planning and educational outreach, the Commission, in partnership with our stakeholders, will continuously strive for improvements in managing publicly owned forest resources. Foster a cohesive culture of employee engagement, employee learning, teamwork, and workplace safety. The Commission’s most important resources are its employees. We strive to have a transparent relationship between our Customers, The Board of Commissioners, our management, and our employees.

MWC Adopted Budget FY 19-20 1

Budget Overview

Medford Water Commission (Commission) is one of the largest water

providers in the State of Oregon and is located in Jackson County in

the southwest part of the state. The Commission operates and

maintains the water system that delivers high-quality drinking water

to approximately 136,000 Rogue Valley residents. The Commission is

an autonomous agency of the City of Medford, Oregon, that was

established through a change in the City's Charter on November

7, 1922. The Commission is a water utility that is governed by a five-

member Board of Commissioners. The board appoints the manager,

who is authorized to direct the operations of the utility.

The Commission directly serves customers in the City of Medford and

the unincorporated community of White City. The self-operating cities

of Central Point, Eagle Point, Jacksonville, Phoenix, Talent and

Ashland are served on a surplus, wholesale basis. Additionally, two

domestic water districts (Charlotte Ann Water District and Elk City

Water District) purchase wholesale water, meter reading and billing

services from the Commission. All water services are metered with

the exception of fire hydrants. Listed below are some key

Commission statistics:

General Statistics

Total connections served within the Commission’s distribution

system: 33,072

Customer base by service connections: 88% inside City of

Medford, 11% outside City of Medford, and 1% self-operating

other cities and districts

Percent total water sales by retail customers: 87%, by volume

72%

Percent total water sales by self-operating wholesale cities:

11%, by volume 26%

Percent total water sales by wholesale water districts: 3%, by

volume 2%

Number of full-time employees: 59

Number of new proposed full-time employees: 4

Water System

2 sources of water supply include the Big Butte Springs and

the Rogue River

Production capacity Big Butte Springs: 26.4 million gallons per

day (MGD)

Production capacity Duff Water Treatment Plant: 45 MGD

Average winter daily demand: 17 MGD

Average summer daily demand: 47 MGD

Peak consumption: 62+ MGD (summer)

10 pumping zones

16 covered reservoirs

36.22 million gallons stored in reservoirs

9 pump stations

3 pressure control stations (Conrad, Martin & Rossanley)

2 pressure reduction stations (Coal Mine & Nichols Gap)

504.5 miles of pipeline

11,654 valves

4,463 fire hydrants


Short Term Factors and Budget Guidelines

The objectives of this budget are to improve the current level of service, while making progress in meeting key financial targets and goals. Other significant assumptions include:

• Conservative, but realistic projection of revenues and expenditures. Conservative projections help ensure that adequate resources will be able to meet budgeted obligations. Revenue estimates were generated using a three-year average. Expenditures were formulated with the 2018 Cost of Service Study in mind.

• Annual review of rates, fees and charges. All are reviewed annually and adjusted as needed. Frequent, but moderate, increases are preferable to infrequent, but large, rate increases.

• Employee Benefits and Payroll Taxes. The cost of employee benefits has increased dramatically over the past several years. PERS and health insurance costs have had an impact on rates and fees. Some benefits such as VEBA and payroll taxes such as Social Security and Medicare have remained unchanged for both the employer and employee.

• Fund Balances. Upon adoption of the Commission’s first Comprehensive Financial Management Policy, fund balance targets were recalibrated. In past years, the Commission has seen a decline in fund balances and is now striving to bring balances back to target levels.

• Staffing Levels. The Commission is slowly increasing staffing levels in order to properly operate and maintain its water system. The Commission has operated for several years with deferred maintenance. The Commission recognizes that deferred maintenance to facilities and infrastructure adds up and is costly down the road. This budget includes the addition of 4 FTE’s to assist in areas of the organization that need it most. The focus in the 19-20 fiscal year is hiring a Human Resources Manager starting July first and with three positions yet to be determined. Staffing levels/assignments are currently being analyzed and staffing efficiencies within the organization are being sought.

• Unanticipated Expenditures. The Commission included 3 unanticipated items within the expense budget: an AWIA study for Risk and Resiliency ($100K), expenses associated with a revenue generating timber harvest ($600K), and the reclassification of meters from Capital Expenditures to Distribution Expenses ($320K).


Water Treatment & Quality Director (1)

Water Meter & Controls Supervisor

(1)

Principal Engineer

(1)

Finance & Admin. Services Director (1)

General Manager (1)

Board of Water Commissioners

WTP Super. (1)

Accountant (1)

Staff Engineer (1)

Construction Admin. (1)

Eng. Tech III Inspector (1)

Utility Person I* (1)

Admin. Coord. (1)

Water Maintenance Supervisor (1)

Eng. Tech II Inspector (1)

Auditor

LegalHornecker Cowling

Harrang Long

Finance Assistant (1)

Admin. Specialist (1)

Payroll Tech. II (1)

Technology Services

Admin. (1)

Tech. Serv. Tech II (1)

Tech. Serv. BA (1)

Eng. Tech III Map/Rec. (1)

Conservation Coord. (1)

Conservation Specialist (1)

WTP Chief Operator (1)

WTP Oper. I, II, III (2,1,1)

WQ Tech III (1)

Watershed Admin. (1)

Water Sys. Op (1)

BBS Operator (1)

Cust. Service Tech I (1)

Cust. Service Tech II (5)

Field Tech III* (2)

Utility Person III* (6)

Utility Person IV* (3)

Ser. Center Assistant (1)

Meter Coord. (1)

Utility Person II* (1)

Utility Person I* (1)

Utility Person III* (4)

Unfilled Position (#)

Filled Position (#)

Key

TOTAL FTE = 63

06/04/19

Human Resources Manager (1)

Cust. Service Sup. (1)

TBD Positions (3)

Watershed/WQ Tech. (1)

*Bargaining Unit Employees

OPERATIONS Tech. ServicesFINANCE/ADMIN. SERVICES ENGINEERING


Department Descriptions

The General Manager of Medford Water Commission is responsible for directing and managing all its activities as well as serving as its officer of finance, budgeting, purchasing and contracting, personnel, and contract negotiations. The General Manager also serves as the business agent on matters related to the sale or purchase of property. In addition to the divisions of Finance and Administrative Services, Engineering, Operations, Technology Services and Water Treatment and Quality. The Human Resources Manager is a direct report to the General Manager. The General Manager is selected by and operates under the direction of the Board of Water Commissioners. Finance and Administrative Services: The Finance and Administrative Services Division includes departments such as finance, administration, customer service and utility billing departments. Finance and Administrative Services is responsible for tasks and business activities such as timely and accurate financial statements, data analytics, accounts payable, annual budgeting, risk management, cash management, payroll, administrative support, procurement, special events, utility and work order billing, public records requests, public information and excellent customer service. Engineering: The Engineering Division of the Commission is responsible for overseeing the planning, design, and construction management of all water system facility projects, from source to point of delivery. All development within the service area, whether public or private, usually involves water provided by the Commission. Engineering receives and reviews plans and specifications for all these developments. Engineering advises the Board of Water Commissioners on technical matters, advances in the water industry, and of government laws and regulations that will influence the operation of the system. This division also monitors water supply and demand, factors used in considering future expansion and maintenance of the water system. Conservation, Maps and Records are also included in this department. Operations: The Operations Division is responsible for the construction, operation and maintenance of the Commission’s water system including supply pumping, transmission, distribution, distribution pumping stations, covered reservoirs, and distribution appurtenances such as meters, hydrants, and valves. Line patrol, scada, meter reading and fleet management is also included in operations. Technology Services: The Technology Services Division is responsible for computer system reliability, network, software, hardware and system security. Water Treatment and Water Quality: The Water Treatment and Water Quality Division is responsible for the operations and maintenance of facilities located at both sources of water for the Commission, Big Butte Springs and the Rogue River. Water treatment, watershed management, and water quality activities are constantly in focus.


Medford Water Commission Funds

The budget consists of six funds. The “Water Fund” is the general fund of the Commission. The income available to the Commission, except investment revenue in the Construction Fund, the Main Replacement Fund, the Water Treatment Plant Fund, the Water Rights Development Fund, and the Vernal Pools Mitigation Fund is shown as a resource to the Water Fund. The “Water System Construction Fund” is used to fund capital projects that expand system capacity, comply with regulatory requirements or for the replacement of worn out or obsolete assets.

The “Future Main Replacement Fund” is a capital reserve fund dedicated for the replacement of transmission and distribution mains that were not included in the ten-year capital improvement plan due to unexpected circumstances. The “Future Supply and Water Treatment Plant Fund” is a capital reserve fund used to accumulate funds for new water supply and treatment facilities to serve future demand in the system.

The “Future Water Right Development Fund” is a capital reserve fund used to accumulate funds for purchase or development of new summertime water rights in the name of Medford Water Commission to serve outside and water district customers in the system.

The “Vernal Pool Mitigation Fund” is a capital reserve fund used to accumulate funds for maintenance of vernal pools on mitigated land in the name of Medford Water Commission; in exchange for a permitted right to develop (unencumbered by vernal pools) dedicated Duff Water Treatment Plant land in the future.


Facility & Historical Summary

Medford Water Commission Facilities The Medford Water Commission's (Commission) top priority is providing drinking water of the highest quality to its customers. The Commission has two sources of water: Big Butte Springs and the Rogue River. The Commission produces on average approximately 17 million gallons of water per day (MGD) during the winter and 47 MGD during the summer months, with occasional summer peak days exceeding 60 MGD. The Big Butte Springs (BBS) near Butte Falls have been the Commission’s primary source of drinking water since 1927. Providing 26.4 MGD, the springs are one of the City of Medford’s most valuable and significant resources. The springs discharge water of exceptional quality. It is consistently cold and clear with natural chemical and physical characteristics, which place this source in a "pristine" classification. No unnatural contaminants have ever been detected in the springs’ water. The water is low in turbidity and has an average temperature of 43 degrees F. It requires no filtration or treatment other than disinfection, which is accomplished with on-site chlorination. Spring flows are collected underground and never see the light of day until emerging from customers’ taps. During the peak-use summer months, water from the Rogue River is used to supplement the springs supply. The river water is also of high quality, but additional treatment performed at the Robert A. Duff Water Treatment Plant (Duff WTP) is required to meet drinking water standards. Treatment of this surface water supply consists of coagulation, settling, filtration, and disinfection. The addition of ozone in 2002 provided a dramatic reduction in unpleasant taste and odors occasionally found in the river water. Ozonation also provides additional disinfection benefits. Duff WTP uses high-rate multimedia filters and chlorine as primary disinfectants. The plant currently can purify up to 45 MGD. The intake facility is located on the Rogue River and consists of a concrete structure on the edge of the river that houses leading-edge fish screens and pumping equipment. When both sources are used during the cooler months, the water is blended within the distribution system, although some areas receive more water from one source or the other. The finished water from both supplies is very similar, with temperature being the most detectable difference. The blend can vary continuously depending on the demand for treated water from the Duff WTP. Regardless of source, the water provided by the Medford Water Commission is known for its exceptional award-winning quality and taste. In addition to the above treatment facilities, Medford Water Commission has 14 reservoirs, 9 pump stations, 3 pressure control stations, and over 470 miles of transmission and distribution pipelines. The main office is located at the Lausmann Annex at 200 South Ivy Street, Room 177 in Medford, Oregon.


Local Economy Medford Water Commission serves the City of Medford and a large portion of the incorporated areas within the Rogue Valley. The Rogue Valley economy revolves around timber, agriculture, manufacturing and tourism. The Rogue Valley is centrally located along Interstate 5 between Portland, Oregon and San Francisco, California, and offers beautiful scenery, mild climate and exceptional quality of life. History The City of Medford's first water system was installed around 1888, diverting water from Bear Creek in Medford, conveying it in an open ditch to a well and from there pumped into large redwood tanks. Unfortunately, the quality of the water was diminished by the livestock it passed, so the open ditch was later replaced with a pumping plant on the creek near Eighth Street in downtown Medford. From there it was piped up the street to the existing tanks. While the piped system proved superior to the open ditch, water from the creek still lacked the quality desired for drinking water and soon was insufficient in quantity as well. After considering several different options, the city entered into a contract with the Fish Lake Water Company in 1908 to supply the city with water from Little Butte Creek 11 miles below Fish Lake. From there the water was transported to town via a banded wood stave pipeline, 16 inches in diameter and 21.6 miles in length. The first of the Capital Hill Reservoirs was also constructed to provide storage for this water. A few years after completion of the Fish Lake supply system, an irrigation storage dam was constructed at Fish Lake. In doing so, the land in the reservoir was not cleared of brush and trees, and the quality of the water soon suffered. Not only did it begin to exhibit a pungent taste and odor, but also tadpoles and other aquatic life that would occasionally emerge from faucets were less than popular with local citizens. Also, growth in the City of Medford surpassed expectations and resulted in severe water restrictions. The widespread demand for improved water service led to an election in 1922, amending the city charter and creating the Medford Water Commission to take over the operation of the municipal water system. In 1923, the Commission took its first major step toward securing a high quality and reliable water supply by filing for water rights on Big Butte Creek. Additional rights were obtained by the Commission a few years later, as plans for development of Big Butte Springs proceeded. In 1925, Medford citizens voted overwhelmingly to approve the sale of $975,000 in bonds to finance construction of this project. With a population of only around 10,000 residents, such a debt represented a tremendous commitment. The construction itself was also quite an undertaking, especially given the relatively remote location of the springs, the terrain to be crossed and the construction methods then available. A large concrete collection gallery and 300-foot long tunnel was constructed in conjunction with the Big Butte Springs intakes. The pipeline to town was constructed of 30-foot sections of arc-welded steel, which averaged 24 inches in diameter. Underground for its entire 30.5-mile length, the pipeline crossed nearly 75 different mountain summits. With the pipeline's completion in 1927, Medford residents finally had a high-quality water supply in a quantity which seemed would be adequate far into the future. Citizens achieved their dream of "a mountain spring in every home," which was the Commission's slogan for many years.


Development of additional springs and construction of a second pipeline were completed in 1951, doubling the capacity of the Big Butte Springs system. Willow Creek Dam was also constructed, forming Willow Lake. This impoundment supplies water to the Eagle Point Irrigation District, and thereby enables the Commission to more fully utilize the high-quality springs water. By the mid-1950s, the Commission recognized that future water needs could not be met by the Big Butte Springs alone. Therefore, in 1954, rights were filed by the Commission for water from the Rogue River. The supply intake and Robert A. Duff Water Treatment Plant (Duff WTP) were constructed in 1967-68. Initial capacity of the plant was 15 MGD with the subsequent construction projects at the plant increasing treatment capacity to its current 45 MGD. The drinking water that Medford residents and those of the surrounding community enjoy today, and often take for granted, is a tribute to those former Medford residents who faced huge challenges to ensure that this community's citizens would continue to have a reliable and high-quality water supply.


Fund Budgeting Basis

Accounting Basis

Water Fund Modified Accrual Accrual

Water Construction Fund Modified Accrual Accrual

Future Main Replacement Fund

Modified Accrual Accrual

Future Water Supply and Treatment Plant Fund


Future Water Rights Development Fund


Vernal Pool Management Fund


BASIS OF BUDGETING AND ACCOUNTING

Basis of Budgeting and Accounting Under ORS 294.316, municipal public utilities operating under separate commissions, are authorized under ORS 225 and city charters, and which have no ad valorem tax support, are not required to separately prepare and adopt a budget. However, the Commission has prepared and adopted a budget for operational accountability, transparency and control purposes. Annual budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP), except 1) Capital acquisitions are reported as capital outlay expenditures. No depreciation expense is recognized on this basis. 2) The effects of GASB 68 (Accounting and Financial Reporting for Pensions – an amendment of GASB Statement No. 27) are not recognized. The primary objective of GASB 68 is to improve accounting and financial reporting by state and local governments for pensions.

Medford Water Commission is governed by a Board of Commissioners who are appointed by the Mayor of Medford and confirmed by the Medford City Council. As a result, the Commission is a single enterprise fund comprised of six sub-funds. Additionally, the Commission is a discretely presented component unit of the City of Medford (City) in the City’s basic financial statements. The Commission has no component units.

Basis of Budgeting

All the Commission’s six funds are budgeted using the modified accrual basis of accounting. Under modified accrual accounting, revenues are recorded at the time that they are earned, and expenses are recorded at the time liabilities are incurred. Depreciation Expense and developer donations (Capital Contributions) are not budgeted for.

Accounting Basis

The basis of accounting refers to when revenues and expenditures or expenses are recorded in the accounts and reported on the financial statements. The Commission’s Comprehensive Annual Financial Report shows the status of the Commission’s finance in conformance with GAAP.


Budget Calendar and Process


I. Financial Planning Policies

a. Ten Year Financial Plan Ten Year Financial Plan is updated on an annual basis.

b. Fund Types and Policies

i. Water Fund Exceeds target balance of 20% of annual budgeted revenue.

ii. Water Construction Fund Target balance is less than the required amount of two times annual depreciation.

iii. Future Main Replacement Fund Target balance to be determined.

iv. Future Water Supply and Treatment Fund Target balance to be determined.

v. Future Water Rights Development Fund Target balance to be determined.

vi. Vernal Pool Mitigation Fund Exceeds target balance of $125,000.

vii. Rate Stabilization Fund The Commission has not established a rate stabilization fund yet.

II. Revenue Policies

a. Rates Cost allocation methodology & calculation consistent with policies of AWWA's M1 Manual. Cost based & defendable.

b. Systems Development Charges Methodology and calculations updated on annual basis.

c. Fees and Charges Recovers full cost of service provided. Analyzed & calculated on annual basis.

d. Agencies with Resources List of governmental agencies who provide potential grants and low income loans is updated on annual basis.

III. Operating Policies

a. Operating Expenditures Should be within Current Resource Projection Operating Expenditures are within current resource projection.

b. Restricted Resources and Restricted Funds Commission is in compliance with specific requirements.

c. Continual Improvement of Water Services Business processes are continually updated and budget variance analysis updated on a monthly basis.

d. Cash Management Commission follows policies that are in place. Cash reconciliations completed on a daily and monthly basis.

e. Fixed Asset Inventories Capital assets are inventoried on an annual basis. Physical counts of inventory parts on a semiannual basis.

f. Allocation of Overhead Costs Overheard costs allocated on an annual basis.

StatusPolicy Benchmarks

MEDFORD WATER COMMISSIONFiscal Year 2019-20

Financial Policies Benchmarks


IV. General Budget Policies

a. Balanced Budget Presentation Balanced budget for all funds prepared on an annual basis.

b. Resources Greater than Budget Estimates New policy. No transfers are expected to be incurred in 2019-20 fiscal year.

c. Public Hearings Commission holds public hearing for the budget on annual basis.

d. Overhead Allocation Overhead allocation calculated in conjuntion with the annual budget.

e. Examination of the Existing Budget Through out the year, management looks for efficiencies and identifies services that are valued less than cost.

f. Water Services to Keep Pace with Needs of the Commission's Customers No decrease in service levels in the 2019-20 fiscal year.

g. Maintenance of Quality Water Service Programs Continuance of quality programs in the 2019-20 fiscal year.

h. Maintenance of Existing Services vs. Addition or Enhanced Service Needs Service quality is maintained and inflationary factor included in many items within the Annual and Capital Budgets.

i. Budget Monitoring Management responsible for formulation, monitoring and administration of the Annual and Capital Budgets.

j. Performance Budgeting Trends, metrics, and performance measures are completed on a monthly, quarterly and annual basis.

k. Distinguished Budget Presentation The 2019-2020 will be the first submission to GFOA for the Commission.

V. Capital Improvement Budget Policies Ten year plan is updated annually in conjunction with the expense budget.

VI. Agenda Memorandum Review Commission agenda items are reviewed and commented by Finance for fiscal impacts.

VII. Accounting, Auditing, & Financial Records A comprehensive annual financial report is prepared annually & submitted to GFOA for review and award.

VIII. Debt Issuance & Debt Management Policy Commission currently has no short or long term debt.

X. Financial Ratios and Key Indicators Current Ratio, Age of System, Cash on Hand & Days Sales Outstanding calculated on a monthly & quarterly basis.


Financial Policies Benchmarks

Policy Benchmarks Status


Debt Issuance and Debt Management Policy

Medford Water Commission currently utilizes a “pay as you go” approach for funding of capital projects, operational costs, and for building of cash reserves. The Commission has no debt. If debt is to be used in the future, below are the guidelines that the Commission has adopted in the Comprehensive Financial Management Policy dated 6/19/19. Debt Issuance and Debt Management Policy

a. The Commission, during normal operations, may need to issue long-term debt to fund certain capital improvements. The establishment of

policies related to debt issuance and debt management are intended to minimize the overall long-term costs of the Commission and utilize long-term debt to the benefit of the Commission’s customers.

b. The Commission will confine long-term borrowing to capital improvements or projects that cannot be financed from current rates and revenues (including anticipated rate increases) except where approved justification is provided.

c. The Commission may find that short term debt or a line of credit to be necessary. It is the Commission’s desire that short term debt should not be used for the normal course of business.

d. When the Commission finances capital improvements or other projects by issuing bonds or entering capital leases, it will repay its debt within a period not to exceed the useful life of the asset or project.

e. The Commission will maintain regular and good communication with the bond rating agencies about its financial condition and will provide requested information in a timely manner. The Commission will follow a policy of full disclosure and transparency on every financial report and in Official Statements related to bond issues.


2019 - 2020 Annual Budget

ACTUAL

2015 - 16ACTUAL

2016 - 17ACTUAL

2017 - 18ESTIMATED2018 - 19

BUDGET2018-19

BUDGET2019-20

Operating/non operating resources:12,640,150 13,706,038 15,459,920 16,600,000 16,600,000 Water revenue 17,500,000

754,892 526,582 734,351 550,000 650,000 Work Order and Fee Revenue 675,000 99,998 109,514 147,297 125,000 50,000 Investment income 76,000

1,617,576 1,295,820 991,154 1,000,000 750,000 System development charges 750,000 36,394 - - 685,000 250,000 Forest product revenue 750,000

- 93,500 110,478 13,000 30,000 Grant revenue - 84,733 298,299 106,791 100,000 85,000 Miscellaneous income 85,000

15,233,743 16,029,753 17,549,991 19,073,000 18,415,000 Total resources from operations 19,836,000

- 2,122,828 2,500,000 - - Transfer from other funds - 9,422,331 8,051,825 7,096,553 * 8,612,018 8,038,729 Beginning fund balance available for appropriation (7/1) 7,534,903

24,656,074$ 26,204,406$ 27,146,544$ 27,685,018$ 26,453,729$ Total resources 27,370,903$

Operating requirements:441,474 580,294 608,033 1,146,193 716,908 Source of supply 1,267,191 595,173 468,383 533,531 547,748 575,460 Supply pumping 614,741

1,339,851 1,471,691 1,854,997 1,809,603 1,942,864 Purification 1,657,012 112,977 223,159 178,593 268,894 298,668 Transmission 316,159 265,377 300,861 325,388 321,505 327,015 Distribution pumping 368,738

2,139,402 2,436,401 2,100,329 2,364,694 2,678,745 Distribution 3,302,790 2,139,184 1,951,357 1,863,180 2,004,526 2,031,473 Customer Service, Collection & Meter Reading 2,237,600 1,220,336 1,429,989 1,784,131 2,217,476 1,426,971 Administration & General 1,493,785

655,864 429,163 700,472 500,000 500,000 Work Order and Fee Expense 650,000 8,909,638 9,291,298 9,948,654 11,180,640 10,498,104 Total operating requirements 11,908,016

6,527,816 8,224,836 7,636,072 5,694,475 6,494,475 Capital Expenditures 7,279,000 - - - - 250,000 Operating Contingency Reserve 250,000

1,282,657 1,486,115 949,800 3,275,000 3,275,000 Transfer to other funds 2,275,000 7,810,473 9,710,951 8,585,872 8,969,475 10,019,475 Total nonoperating requirements 9,804,000

16,720,111 19,002,249 18,534,526 20,150,115 20,517,579 Total before ending fund balance 21,712,016

7,935,963 7,202,157 8,612,018 7,534,903 5,936,150 Unappropriated ending fund balance (6/30) 5,658,888

24,656,074$ 26,204,406$ 27,146,544$ 27,685,018$ 26,453,729$ Total requirements 27,370,903$

RESOURCES

REQUIREMENTS

MEDFORD WATER COMMISSIONWATER FUND

SCHEDULE OF BUDGETED AND ACTUAL RESOURCES AND REQUIREMENTS


ACTUAL2015 - 16

ACTUAL2016 - 17

ACTUAL2017 - 18

ESTIMATED2018 - 19

BUDGET2018-19

BUDGET2019 - 20

Operating/non operating resources:50,005 17,734 19,142 41,930 53,155 Investment income 105,000

- 500,000 - 2,000,000 2,000,000 Transfer from Water Fund 1,000,000 6,047,418 6,097,423 4,589,958 2,109,100 2,101,958 Beginning fund balance available for appropriation (7/1) 4,151,030

6,097,423$ 6,615,157$ 4,609,100$ 4,151,030$ 4,155,113$ Total resources 5,256,030$

- 2,025,199 2,500,000 - - Transfer to Water Fund - 6,097,423 4,589,958 2,109,100 4,151,030 4,155,113 Unappropriated ending fund balance (6/30) 5,256,030


REQUIREMENTS

MEDFORD WATER COMMISSIONWATER SYSTEM CONSTRUCTION FUND


RESOURCES


ACTUAL2015 - 16

ACTUAL2016 - 17

ACTUAL2017 - 18

ESTIMATED2018 - 19

BUDGET2018-19

BUDGET2019 - 20


275,000 - - 275,000 275,000 Transfer from Water Fund 275,000 3,179,579 3,480,870 3,474,188 3,496,807 3,483,488 Beginning fund balance available for appropriation (7/1) 3,850,000

3,480,870$ 3,495,593$ 3,496,807$ 3,850,000$ 3,846,580$ Total resources 4,220,000$

- 21,405 - - Transfer to Water Fund - 3,480,870 3,474,188 3,496,807 3,850,000 3,846,580 Unappropriated ending fund balance (6/30) 4,220,000


REQUIREMENTS

MEDFORD WATER COMMISSIONFUTURE MAIN REPLACEMENT FUND


RESOURCES


ACTUAL2015 - 16

ACTUAL2016 - 17

ACTUAL2017 - 18

ESTIMATED2018 - 19

BUDGET2018-19

BUDGET2019 - 20


609,777 601,078 594,868 600,000 600,000 Transfer from Water Fund *** 600,000 2,933,675 3,570,931 4,163,778 4,787,315 4,774,777 Beginning fund balance available for appropriation (7/1) 5,507,315

3,570,931$ 4,188,683$ 4,787,315$ 5,507,315$ 5,495,524$ Total resources 6,247,315$



REQUIREMENTS

MEDFORD WATER COMMISSIONFUTURE WATER SUPPLY AND TREATMENT PLANT FUND


RESOURCES


ACTUAL2015 - 16

ACTUAL2016 - 17

ACTUAL2017 - 18

ESTIMATED2018 - 19

BUDGET2018-19

BUDGET2019 - 20


397,880 355,037 354,933 380,000 400,000 Transfer from Water Fund 400,000 2,647,365 3,069,032 3,417,650 3,796,060 3,826,850 Beginning fund balance available for appropriation (7/1) 4,266,060

3,069,032$ 3,438,179$ 3,796,060$ 4,266,060$ 4,323,625$ Total resources 4,776,060$



MEDFORD WATER COMMISSION

REQUIREMENTS

RESOURCES

SCHEDULE OF BUDGETED AND ACTUAL RESOURCES AND REQUIREMENTSFUTURE WATER RIGHTS DEVELOPMENT FUND


ACTUAL2015 - 16

ACTUAL2016 - 17

ACTUAL2017 - 18

ESTIMATED2018 - 19

BUDGET2018-19

BUDGET2019 - 20

Operating/non operating resources:1,052 541 833 3,700 3,246 Investment income 3,300

- 30,000 - - - Transfer from Water Fund - 127,198 128,250 128,002 128,835 128,342 Beginning fund balance available for appropriation (7/1) 132,535

128,250$ 158,791$ 128,835$ 132,535$ 131,588$ Total resources 135,835$

- 30,789 - - - Transfer to Water Fund - 128,250 128,002 128,835 132,535 131,588 Unappropriated ending fund balance (6/30) 135,835

128,250$ 158,791$ 128,835$ 132,535$ 131,588$ Total requirements 135,835$

SCHEDULE OF BUDGETED AND ACTUAL RESOURCES AND REQUIREMENTSVERNAL POOL MANAGEMENT FUND


REQUIREMENTS

RESOURCES


Water Fund Resources and Requirements

Water Fund Budget ResourcesWater Revenue: Water revenue is the income received from retail and wholesale water sales. Water revenues are estimated using a combination of methodologies such as projections from the Cost of Service Study rate model, historical trends and a conservative approach.

Work Order and Fee Revenue: Income from this source is from the sale of new service connections, private engineering projects, hydrants and air valves.

Investment Income: This is the income from interest and gains on investments that are invested as per the Commission’s investment policy. The current Local Government Investment Pool rate is used.

System Development Charges (SDCs): The Commission collects three types of SDCs: Eastside and Southwest High-Level SDCs are collected when new customers are added to those areas of the system; the System-wide SDC, enacted July 1, 1994, is for the Robert A. Duff Water Treatment Plant and large transmission facilities. The charges for SDC’s are calculated annually.

Forest Product Revenue: These are one-time revenues generated from timber sales in the Big Butte Springs Watershed.

Grants: One-time grants provided by the Oregon Water Resources Department and Oregon Health Authority.

Miscellaneous Income: Revenue will also come from the sale of scrap metal, meters, and other income items, etc.

Beginning Fund Balance: This figure is generated from the unappropriated ending fund balance of the previous year.


Water Fund Budget Requirements Requirements include operating requirements, capital outlay, franchise taxes, amortization expense, and ending fund balance. Operation and maintenance programs are flexible and relate directly to the number of customers and the level of service provided. Some preventive maintenance programs can be postponed until a later date, however, postponing them indefinitely ultimately results in lower standards of service. It is in the area of capital expenditures where goals to be reached are most meaningful. It is important to budget major capital expenditures many years in advance to properly plan projects and develop methods of financing.

Operating Requirements: This reflects increases in the number of customers and the general effect of inflation on labor, material, and equipment costs. The budget does provide for a cost-of-living salary adjustment for employees. The budget reflects continued emphasis on the Big Butte Springs and Rogue River watershed management program, timber management programs, public information program, and the impacts of new regulations generated by the Safe Drinking Water Act. Operating costs are affected significantly by production at the Rogue River.

Franchise Tax: The City Charter provides that the City Council and Commission are to decide annually the amount the city is to pay for water service and fire protection provided by the Commission. That amount has been set through approval of a City/Commission IGA. The cost of water service for the city operations will be offset by a franchise tax, which in effect, results in no charge to the city for water service. Water service provided the city is measured and billed on the same basis and at the same rates as for other customers within the city.

The Commission's cost of providing fire protection service to the city includes the cost of furnishing, replacing, and operating and maintaining fire hydrants. There are less visible costs for fire protection. These include costs for over sizing water mains to provide fire flows in excess of normal system demands, furnishing and operating water mains used exclusively for fire protection, and provision of reserve storage utilized for fire protection. All these costs are recovered from water users in the service charge portion of the water rate structure. Capital Expenditures: This reflects the estimated capital expenditures. A listing of the capital program proposed is included with this document.

Transfer to Future Water Main Replacement Fund: There will be a transfer of $275,000 from the Water Fund to the Future Main Replacement Fund in the 2019-2020 fiscal year as required by the Board of Commissioners.

Transfer to Future Water Right Development Fund: There will be an estimated transfer of $400,000 collected from outside and water district customers to the Future Water Right Development Fund.

Transfer to Future Water Treatment Plant Fund: There will be as estimated transfer this year of $600,000 collected from all customers for future improvements at the Duff Water Treatment Plant.

Transfer to Water System Construction Fund: There will be a transfer this year of $1,000,000 to rebuild the required 1 year’s operating cash reserve and to account for $800,000 unspent capital expenditures in the 2019-2020 fiscal year.

Operating Contingency Reserve: There will be $250,000 set aside to cover emergencies and unforeseen expenses.

Unappropriated Ending Fund Balance: The unappropriated ending fund balance is the fund balance at the end of the fiscal year using resources less requirements.


Operating Requirements

Source of Supply Expenses Source of Supply expenses are for the operation and maintenance of the Big Butte Springs water supply and the Rogue River water supply at the Robert A. Duff Water Treatment Plant. Source of Supply expenses include management of the Big Butte Springs and Rogue River Watersheds, Willow Creek Dam and grounds, water and stream gauge measuring facilities, intake facilities and structures, maintenance of the BBS operator's patrol house and related improvements. The Big Butte Springs source has a 56,000-acre watershed located at the base of Mt. McLoughlin in the Cascade Mountains east of Butte Falls. Of the 56,000 acres, the Commission owns approximately 3,700 acres. Private ownership accounts for 10,000 acres, with the balance in federal ownership. The management objective for watershed operation is to produce high quality water for Medford residents with quantities sufficient to operate the Big Butte Springs transmission mains at optimum capacity. Commission-owned land carries with it responsibilities for fire protection and management of timber resources. The operator living in the Commission’s residence at the springs provides surveillance of the watershed for fire protection, trespass and water quality control. The Commission is required to pay a portion of the cost of maintaining continual measurement and recording of water yield and water use in the area. Watershed property taxes are on Commission-owned lands that carry life estate agreements with the current tenants/owners. The maintenance of the Big Butte Springs and Rogue intake structures is a continuing process that involves preventive maintenance and repair as required. The Willow Creek Dam owned by the Medford Water Commission stores water that is exchanged with Eagle Point Irrigation District during periods when the Commission is utilizing more water from the springs than the agreed upon split of water rights measured on the South Fork of Big Butte Creek. The Commission owns approximately 920 acres of land within and around Willow Lake. The land is leased to Jackson County for recreational purposes. The Commission retains control of the water level in the reservoir, the dam and related appurtenances. The Commission has a comprehensive drinking water protection plan that guides resource activities on watershed lands and includes a long-range forest management plan. The U.S. Forest Service cooperates with drinking water protection efforts extending throughout federal lands.

Supply Pumping Expenses Supply Pumping expenses are attributable to pumping water between the reduced pressure zones and gravity zones within the water system. These expenses include control equipment expenses at the Big Butte Springs, the Rogue River Intake, and at the Robert A. Duff Water Treatment Plant. The Conrad, Martin and Rossanley Pressure Control Stations transfer water from the reduced pressure zone near the Rogue River source into the main gravity distribution system during the months when the Duff Water Treatment Plant is in operation. The inverse occurs when the Duff Water Treatment Plant is offline. These stations push water from the gravity zone into the reduced pressure zones for use by customers during the winter months. These stations are deemed supply rather than distribution facilities, and their operating costs are included herein. The objective is to operate and maintain the facilities in an efficient manner while providing the optimum degree of reliability. Electrical Power is by far the largest expense item in this category.


Purification Expenses These expenses are primarily for the operation and maintenance of the Duff Treatment Plant, the disinfection facilities at the Big Butte Springs supply, water quality and compliance. The objective is to provide for purification for both water supplies in order to meet federal and state standards. Expenses include operation and maintenance of the Duff Water Treatment Plant, the Big Butte Springs' disinfection facilities, maintenance of structures, and preventive maintenance to provide for system reliability. Labor expense is the largest aspect of the purification expense cost category. Budgeted items for the Big Butte Springs supply are for disinfection at the Big Butte Springs intakes. Included are costs for charge-out labor costs for the Big Butte Springs Operator, electrical power and bulk hypochlorite chemicals. This is a continuous operation and preventive maintenance and surveillance must be provided seven days per week since the natural water source at the springs will not meet state and federal standards without minimal disinfection. The Duff Water Treatment Plant supplements the spring’s source and normally operates from April into October depending on weather and system demand. During peak water-demand months, continuous 24-hour operation is required. Plant staffing includes a Water Treatment Plant Director, Water Treatment Plant Supervisor and 4 full time Water Treatment Plant Operators. Water quality staffing includes a Water Quality Director and 2 Water Quality Technicians. In addition to bulk hypochlorite, the Duff Water Treatment Plant requires additional chemicals for water production including coagulants, carbon dioxide, polymers and liquid oxygen. Expenses associated with water quality and compliance include costs for chemical, investigative and microbiological analysis, labor, vehicle expense and temporary labor for hydrant flushing.

Transmission Expenses These expenses are for the operation and maintenance expenses for the two Big Butte Springs transmission mains from the Big Butte Springs east of Butte Falls to the Capital Hill Reservoirs in Medford including the structure at Nichols Gap, Coal Mine Station and the Rogue Supply transmission mains, which are any main in the distribution system 24″ and larger. The objective is to operate these pipelines to provide system reliability. To accomplish this objective the transmission mains are regularly patrolled. Regular patrols ensure preventive maintenance on the pipelines, roads, and structures. It also prevents encroachment on pipeline easements. The cathodic protection system used on the Big Butte Springs steel transmission mains inhibits corrosion of the pipelines. Electrical power is used as an energy source for the rectifiers, which impose a small direct current on the pipelines, preventing electro-chemical corrosion. Sacrificial anode beds are also installed in carefully selected locations along the lines. The operation and maintenance costs of the cathodic protection system are significant. However, utilizing cathodic protection on the 91-year-old Big Butte Springs Transmission Line #1 has reduced the leak frequency below that experienced decades ago. The 68-year-old Line #2 also has a cathodic protection system.

Distribution Pumping Expenses These expenses are incurred for the operation and maintenance of the distribution pumping stations utilized to pump water to water storage reservoirs in the higher elevation zones within the water system. Within this major category are 9 pump/booster stations: Angelcrest, Archer, Barneburg, Brookdale, Hillcrest, Lone Pine, Pierce Heights, Stanford and Stardust. Reliability of service through these booster stations is extremely important for fire protection, as well as customer satisfaction. In addition, the Commission must maintain its pumping stations and properties in a


manner compatible with the surrounding areas and neighborhoods. The largest single item in this group of expenses is for electrical power followed by labor, materials and vehicle expense.

Distribution Expenses The distribution system consists of 16 covered reservoirs, 504.5 miles of water mains, air valves, fire hydrants, service lines, water meters, drinking fountains, and supervisory control equipment. The primary function of a distribution system is to distribute water to the place of use in adequate quantities with adequate pressure to provide for customer needs, including fire protection. It is also an objective of the distribution system to maintain the quality of water to the point of use. Reliability and continuity of service are extremely important for fire protection and overall customer satisfaction.

Customer Service, Collection and Meter Reading Expenses The goal of the Customer Service, Collection and Meter Reading is to provide an accurate, rapid and up-to-date billing service for our customers. This operation involves opening new accounts and answering customer inquiries. Also included is meter reading, processing bill payments, making collection calls, and providing face to face over the counter availability to the customer. It is the objective of this operation to provide a high standard of prompt, courteous and accurate water service to the customer.

Administration and General Expenses Within this major category are Duff Water Treatment Plant (Home/Clearing Account), Service Center (Clearing/Home Account, Lausmann Annex (Home/Clearing Account), Engineering, Inspection and Patrolling, Conservation, Public Information and Fleet Clearing. These expenses are related to management, finance, administration, engineering, legal and recording services, and include publications such as the quarterly newsletter and annual water quality report (CCR), the website, conservation programs, customer relations, employee insurance and training, the annual audit, Board expenses, office maintenance, supplies and all other costs associated with personnel expenses, public outreach, and general operations of the Commission.


Water Fund Expense Categories and Supplemental Information

Source of Supply Expense Summary

Contract Services Expense - $677,000. For timber removal, vernal pool management, divers and dredging at the Rogue River Intake, forest

management and for miscellaneous items such as electrical trouble shooting, water rights assistance and septic tank pumping.

Fire Protection Expense - $17,140. This is for an annual payment to the State Forester for fire protection at the Big Butte Springs.

Grants, Partnerships & Donations - $20,000. For water right analysis, Rogue River Watershed Council, Water Quality Improvement Project, Wise Project

(partnership), RVCOG, U.S. Forest Service and Rogue Basin Partnership.

Property Insurance - $4,184. For Property Insurance

coverage for various buildings and structures at the Duff Water

Treatment Plant and the Big Butte Springs.

Labor Expense - $485,257.

Materials and Supplies - $24,000. Rogue River Watershed

Management, Rogue River Watershed Measurement, BBS

Watershed Management, Big Butte Springs Patrol House and

Grounds, and other miscellaneous expenses.

Miscellaneous Expense - $600 for watershed management.

Property Tax - $2,500. Property taxes paid on life estates in

the Big Butte Springs Watershed.

Vehicle Expense - $8,310. Various service vehicles and

equipment.

Water Master Support Expense - $28,200. For annual

payment to the Jackson County Water Master.

TOTAL SOURCE OF SUPPLY EXPENSE - $1,267,191


Source of Supply Expenses

BudgetAccount Account Actual Actual Budgeted Estimated Budget TotalsNumber Description 2016-17 2017-18 2018-19 2018-19 2019-20 2019-20

Source of Supply - Rogue River Intake 12,500$ Project: SS-20-110RR

01-110-6200-00 Contract Services Expense 2,695 - 12,000 12,000 12,000 Diver and Dredging at the Rogue Intake

01-110-6385-00 Insurance - Property 2,053 - - - - 01-110-6420-00 Labor Expense - - - - - 01-110-6490-00 Materials and Supplies - 25 500 500 500 01-110-6560-00 Nonstock Material Expense - - - - -

Source of Supply - Rogue Watershed Management 257,473$ Project: SS-20-111WM

01-111-6200-00 Contract Services Expense 98,106 134,294 83,800 71,800 41,000 $3K RVCOG, $10K RRWC Grant, $3K COM Touville, and

$34K Water Rights.01-111-6270-00 Education Programs - - - - - 01-111-6370-00 Grants/Partnerships/Donations 36,756 38,269 42,000 12,000 20,000 01-111-6420-00 Labor Expense 317,533 198,896 207,904 233,111 161,273 01-111-6421-00 Labor Expense - OT - - - - - 01-111-6490-00 Materials and Supplies 523 6,721 8,000 8,000 7,000 01-111-6510-00 Measuring Equipment - - - - - 01-111-6540-00 Miscellaneous 2,307 1,062 - - - 01-111-6770-00 Temporary Labor - 13,636 7,560 - - 01-111-6810-00 Vehicle Expense 3,080 1,227 763 763 - 01-111-6860-00 Water Master Support 22,357 22,654 25,500 27,757 28,200

Source of Supply - Rogue River Watershed Measurement (DO NOT USE) -$ Project: Combined w ith SS-20-111WM

01-112-6420-00 Labor Expense - 10,797 - - - 01-112-6490-00 Materials and Supplies - 1,476 - - -


DETAIL BUDGET - OPERATING EXPENSES


Source of Supply Expenses (continued)


Source of Supply - BBS Patrol House and Grounds 110,650$ Project: SS-20-120PH

01-120-6200-00 Contract Services Expense - - 1,000 1,000 12,000 HVAC, Septic and Tree Service.

01-120-6320-00 Fire Protection 132 135 135 135 140 01-120-6385-00 Insurance - Property 542 527 580 580 590 01-120-6420-00 Labor Expense 42,524 42,702 69,639 47,450 86,905 01-120-6421-00 Labor Expense - OT - - 701 701 - 01-120-6490-00 Materials and Supplies 2,993 1,977 6,000 6,000 8,000 01-120-6540-00 Miscellaneous - - - - - 01-120-6650-00 Propane 60 - - - - 01-120-6750-00 Telephone 1,122 - - - - 01-120-6810-00 Vehicle Expense 5,023 3,187 3,023 3,022 3,015

Source of Supply - Big Butte Springs Watershed Management 201,387$ Project: SS-20-121WM

01-121-6200-00 Contract Services Expense - 1,193 7,000 47,000 12,000 Pesticide and Algal Bloom Monitoring Analysis

01-121-6320-00 Fire Protection 15,100 16,376 16,376 15,550 17,000 01-121-6340-00 Fuel Reduction - - - - - 01-121-6420-00 Labor Expense 8,287 42,126 116,572 62,931 161,992 01-121-6490-00 Materials and Supplies 138 370 500 500 2,000 01-121-6510-00 Measuring Equipment - - - - - 01-121-6540-00 Miscellaneous 699 633 750 750 600 01-121-6660-00 Property Tax 2,738 2,807 2,825 2,481 2,500 01-121-6740-00 Studies - - - - - 01-121-6770-00 Temporary Labor - 1,136 1,000 1,000 - 01-121-6810-00 Vehicle Expense 2,846 4,638 5,450 5,450 5,295




Source of Supply Expenses (continued)


Source of Supply - Willow Lake Reservoir (DO NOT USE) 3,594$ Project: Combined w ith SS-20-121WM

01-122-6200-00 Contract Services Expense 3,300 - - - - 01-122-6312-00 Fees and Permits - 670 - - - 01-122-6385-00 Insurance - Property 3,300 3,213 - - 3,594 01-122-6420-00 Labor Expense 1,455 780 - - - 01-122-6490-00 Materials and Supplies 637 - - - - 01-122-6810-00 Vehicle Expense 200 - - - -

Source of Supply - Forest Stand Improvements 681,587$ Project: SS-20-124FS

01-124-6200-00 Contract Services Expense - 40,898 80,000 555,000 600,000 ` Forest Management - $600K01-124-6340-00 Fuel Reduction 1,169 - - - - 01-124-6370-00 Partnerships and Donations - - - - - 01-124-6420-00 Labor Expense 2,559 14,426 16,830 26,047 75,087 01-124-6490-00 Materials and Supplies 60 134 500 500 6,500

Source of Supply - Big Butte Springs Water Measurement (DO NOT USE) -$ Project: Combined w ith SS-20-121WM

01-124-6777-00 Timber Tax Expense - - - 4,166 - 01-125-6420-00 Labor Expense - 926 - - - 01-125-6675-00 Repair Expense - - - - -

Totals 580,294$ 607,910$ 716,908$ 1,146,193$ 1,267,191$ 1,267,191$




Supply Pumping Expense Summary

Contract Services Expense – $20,400. For pump service, electrical trouble shooting, weed control and generator maintenance

Electricity - $516,000. Electricity Expense for pumping water at the Rogue River Intake, Duff High Service Pumps, Big Butte Springs Intake and the three

pressure control stations: Conrad, Martin and Rossanley.

Property Insurance $2,499. For Property Insurance

coverage for pump stations and various buildings/structures.


Labor Expense (OT) - $1,838.

Materials and Supplies - $5,900. For various materials and

supplies for Control Equipment and Pumps at the Rogue River

Intake, Big Butte Springs Intakes, High Service Pumps and the

Pressure Control Stations: Conrad, Martin and Rossanley.

Property Taxes - $550.

Storm Drain and Street Fee Expense - $1,450. City Utility

Fees for the three Pressure Control Stations Conrad, Martin and

Rossanley.

Vehicle Expense - $3,303. For various service vehicles.

TOTAL SUPPLY PUMPING EXPENSE - $614,741


Supply Pumping Expenses


Supply Pumping - Duff WTP Control Equipment (NOT USED) -$ Project: Combined w ith SP-20-202CE

01-201-6200-00 Contract Services Expense - 5,260 - - - 01-201-6420-00 Labor Expense - - - - -

Supply Pumping - Control Equipment -$ Project: SP-20-202CE

01-202-6420-00 Labor Expense - - 788 788 -

Supply Pumping - Rogue River Intake 181,095$ Project: SP-20-210RR

01-210-6200-00 Contract Services Expense 1,040 - 3,000 3,000 7,000 Electrical Troubleshooting and Compressor Service

01-210-6280-00 Electricity 123,858 135,029 138,483 138,483 141,000 01-210-6385-00 Insurance - Property 3,468 780 860 860 875 01-210-6420-00 Labor Expense 353 3,493 3,726 3,726 30,020 01-210-6490-00 Materials and Supplies 114 2,154 3,000 3,000 2,200 01-210-6540-00 Miscellaneous - - - - - 01-210-6810-00 Vehicle Expense - - 970 970 -

Supply Pumping - Duff WTP High Service Pumps 307,393$ Project: SP-20-211PU

01-211-6200-00 Contract Services Expense - 23,541 9,500 9,500 10,000 Vibration Analysis and Transformer Testing

01-211-6280-00 Electricity 247,717 270,057 276,966 276,966 283,000 01-211-6420-00 Labor Expense 353 - 4,120 2,243 13,193 01-211-6490-00 Materials and Supplies - 1,160 1,500 1,500 1,200 01-211-6810-00 Vehicle Expense - - - - -

Supply Pumping - Big Butte Springs Pumps 940$ Project: SP-20-220PU

01-220-6200-00 Contract Services Expense - - 500 500 750 Electrical Troubleshooting and Repairs

01-220-6280-00 Electricity - - - - - 01-220-6385-00 Insurance - Property 180 172 190 190 190




Supply Pumping Expenses (continued)


Supply Pumping - Big Butte Springs Pumps (continued)Project: SP-20-220PU

01-220-6420-00 Labor Expense - - 1,134 1,134 - 01-220-6480-00 Maintenance Equipment - - - - - 01-220-6490-00 Materials and Supplies - - 1,000 (0) - 01-220-6540-00 Miscellaneous - - - - - 01-220-6810-00 Vehicle Expense - - 140 140 -

Supply Pumping - Rancheria Pumps 1,070$ Project: SP-20-230RA

01-230-6200-00 Contract Services 599 - - - - 01-230-6280-00 Electricity 2,012 2,344 3,000 2,000 1,000 01-230-6385-00 Insurance - Property - 62 70 70 70 01-230-6420-00 Labor Expense - - - - - 01-230-6490-00 Materials and Supplies - - - 531 - 01-230-6650-00 Propane - - - - - 01-230-6810-00 Vehicle Expense - - - - -

Supply Pumping - Conrad Pressure Control Station 42,706$ Project: SP-20-240CO

01-240-6200-00 Contract Services Expense 39 39 40 40 2,550 Weed Spray Services

01-240-6280-00 Electricity 21,006 19,898 30,740 27,240 28,000 01-240-6385-00 Insurance - Property 446 434 480 480 490 01-240-6403-00 Inventory - - - 122 - 01-240-6420-00 Labor Expense 4,034 4,343 9,043 2,900 8,231 01-240-6421-00 Labor Expense - OT 303 313 754 754 613 01-240-6490-00 Materials and Supplies - 193 600 450 500 01-240-6540-00 Miscellaneous - - - - - 01-240-6660-00 Property Tax 532 528 550 550 550 01-240-6730-00 Storm Drain 209 334 350 350 350 01-240-6810-00 Vehicle Expense - 50 555 305 1,422




Supply Pumping Expenses (continued)


Supply Pumping - Martin Pressure Control Station 37,670$ Project: SP-20-241MA

01-241-6200-00 Contract Services Expense 42 42 1,243 1,243 50 Weed Spray Services

01-241-6280-00 Electricity 19,035 21,471 32,000 26,000 28,000 01-241-6385-00 Insurance - Property 407 396 440 440 444 01-241-6420-00 Labor Expense 6,946 3,718 7,773 1,202 6,189 01-241-6421-00 Labor Expense - OT - 417 - 600 613 01-241-6490-00 Materials and Supplies 304 105 2,000 2,000 500 01-241-6540-00 Miscellaneous - - - - - 01-241-6675-00 Repair Expense - - - - - 01-241-6730-00 Storm Drain 567 776 740 740 825 01-241-6770-00 Temporary Labor 30 - - - - 01-241-6810-00 Vehicle Expense 130 - 555 - 1,050

Supply Pumping - Rossanley Pressure Control Station 43,867$ Project: SP-20-242RO

01-242-6200-00 Contract Services Expense 55 55 56 106 50 Weed Spray Services

01-242-6280-00 Electricity 29,182 30,445 32,000 34,999 35,000 01-242-6385-00 Insurance - Property 395 385 425 425 430 01-242-6403-00 Inventory 109 - - - - 01-242-6420-00 Labor Expense 3,974 4,774 4,979 766 5,168 01-242-6421-00 Labor Expense - OT 605 382 - (100) 613 01-242-6490-00 Materials and Supplies 36 136 400 300 1,500 01-242-6730-00 Storm Drain 227 243 235 235 275 01-242-6810-00 Vehicle Expense 75 - 555 - 831

Totals 468,383$ 533,531$ 575,460$ 547,748$ 614,741$ 614,741$




Purification Expense Summary Chemicals - $205,000. Carbon Dioxide is used for adjusting the PH of the water. Chlorine is used for disinfection. Coagulants are used in the flocculation

process at the Duff Water Treatment Plant. Liquid Oxygen is used for production of ozone. Polymers are for filters and the backwash lagoons.

Contract Services - $54,250. For various items such as pump and electrical troubleshooting.

Computer Hardware & Software Expense - $4550.

Electricity - $66,000. Electricity used in the ozonation process and at the BBS Purification Building & Springs 1, 2 & 3.

Equipment Expense - $4,000 For miscellaneous equipment related items.

Fees and Permits - $8,250

Garbage - $1,600.

Insurance - Property - $36,360. At the Duff WTP & BBS.

Internet - $1,200.

Lab and Testing Supplies - $3,000. For water quality testing and compliance.

Labor Expense – Regular & OT - $1,110,257.

Materials and Supplies - $60,500. Supplies for the Duff Water Treatment Plant and the Big Butte Springs.

Miscellaneous - $2,500.

Sewer - $250. For monthly sewer charges at the Duff Water Treatment Plant.

Software Maintenance - $10,700.

Telephone - $6,250. Telephone expense at the Duff WTP & BBS for auto-dialer/alarms.

Vehicle Expense - $10,845. For various service vehicles at the Duff Water Treatment Plant and Big Butte Springs.

Water Analysis - $71,500. For Chemical, Investigative and Microbiological testing.

TOTAL PURIFICATION EXPENSE - $1,657,102


Purification Expenses


Purification - Water Quality and Compliance 264,179$ Project: PU-20-301WQ

01-301-6200-00 Contract Services Expense - 3,808 8,800 8,800 5,000 WIMS Training

01-301-6310-00 Equipment Expense 2,842 - 3,000 3,000 3,000 01-301-6400-00 Internet - 360 - 514 - 01-301-6415-00 Lab and Testing Supplies 5,784 732 5,000 5,000 3,000 01-301-6420-00 Labor Expense 84,949 86,624 143,194 111,593 172,874 01-301-6490-00 Materials and Supplies 3,057 3,904 2,300 2,300 2,500 01-301-6715-00 Software Maintenance 1,912 - 2,000 2,000 2,200 01-301-6770-00 Temporary Labor 736 - 4,000 - - 01-301-6810-00 Vehicle Expense 3,940 3,428 6,813 6,812 4,105 01-301-6830-00 Water Analysis - Chemical 16,624 14,856 20,000 28,000 20,500 01-301-6840-00 Water Analysis - Investigative 2,520 5,486 19,500 51,500 20,000 01-301-6850-00 Water Analysis - Microbiological 29,674 28,253 30,000 22,000 31,000

Purification - Corrosion Study -$ Project: PU-20-305CO

01-305-6200-00 Contract Services Expense - 338,510 240,000 255,000 - Corrosion Study

01-305-6310-00 Equipment Expense - - - - - 01-305-6330-00 Freight Expense - 465 - - - 01-305-6403-00 Inventory - 319 - - - 01-305-6415-00 Lab & Test Supplies - 678 - - - 01-305-6420-00 Labor Expense - Reg - 75,855 16,849 24,568 - 01-305-6421-00 Labor Expense - OT - - - - - 01-305-6490-00 Materials and Supplies - 9,864 3,000 3,000 - 01-305-6540-00 Miscellaneous Expense - 797 - - - 01-305-6810-00 Vehicle Expense - 2,946 - - - 01-305-6830-00 Analysis - Chemical - - - - - 01-305-6840-00 Analysis - Investigative - 78,300 55,000 8,000 - 01-305-6850-00 Analysis - Microbiological - - - - -




Purification Expenses (continued)


Purification - Duff Water Treatment Plant Operations 910,857$ Project: PU-20-310OP

01-310-6090-00 Chemicals - Carbon Dioxide 8,636 14,355 11,206 14,206 12,000 01-310-6100-00 Chemicals - Chlorine 33,286 45,937 40,867 40,867 55,000 01-310-6110-00 Chemicals - Coagulants 39,919 52,395 47,316 47,316 47,000 01-310-6130-00 Chemicals - Other - - - - - 01-310-6150-00 Chemicals - Polymers 8,370 11,566 11,080 11,080 11,000 01-310-6170-00 Computer Hardware Expense - - - - 3,750 01-310-6200-00 Contract Services Expense 15,905 23,423 22,245 17,245 22,250

Scada Support, Lagoon Cleaning, Electrical Troubleshoot.01-310-6312-00 Fees and Permits - 628 800 2,300 8,000 01-310-6315-00 Filter Media Expense - - - - - 01-310-6330-00 Freight Expense 419 - - - - 01-310-6345-00 Garbage - - - - - 01-310-6385-00 Insurance - Property 7,331 9,989 10,988 10,988 11,200 01-310-6410-00 Janitorial - - - - - 01-310-6420-00 Labor Expense 644,158 597,758 793,048 718,810 705,990 01-310-6421-00 Labor Expense - OT 12,021 13,483 18,792 18,792 - 01-310-6490-00 Materials and Supplies 24,447 17,319 20,000 20,000 20,000 01-310-6540-00 Miscellaneous 544 - - - - 01-310-6675-00 Repair Expense - - - - - 01-310-6680-00 Safety Equipment - - - - - 01-310-6684-00 Security - - - - - 01-310-6688-00 Sewer - - - - - 01-310-6715-00 Software Maintenance 6,910 5,156 - - 8,500 01-310-6750-00 Telephone (358) - - - - 01-310-6770-00 Temporary Labor - - - - - 01-310-6810-00 Vehicle Expense 13,301 14,699 9,056 9,056 6,167

Purification - Ozonation 131,264$ Project: PU-20-311OZ

01-311-6140-00 Chemicals - Oxygen 28,015 34,207 31,987 31,987 35,000 01-311-6200-00 Contract Services Expense 6,119 4,122 10,000 10,000 7,500

Electrical Troubleshooting, Repairs and Servicing01-311-6280-00 Electricity 41,286 45,010 46,161 46,161 47,000






Purification - Ozonation (continued)Project: PU-20-311OZ

01-311-6310-00 Equipment Expense - - - - - 01-311-6330-00 Freight Expense 13 - - - - 01-311-6420-00 Labor Expense 14,781 13,556 21,957 17,998 26,714 01-311-6490-00 Materials and Supplies 6,935 4,933 15,000 15,000 15,000 01-311-6540-00 Miscellaneous - - - - - 01-311-6810-00 Vehicle Expense - 75 - - 50

Purification - Duff Water Treatment Plant Building and Grounds 164,223$ Project: PU-20-312BG

01-312-6200-00 Contract Services Expense 39,759 10,328 12,500 22,500 17,500 Landscape, Weed Control, Elevator, Fire Alarm, Security,

Electrical Troubleshooting and HVAC.01-312-6312-00 Fees and Permits - 224 250 250 250 01-312-6345-00 Garbage 1,451 1,548 1,562 1,562 1,600 01-312-6385-00 Insurance - Property - 22,104 24,315 24,315 24,700 01-312-6410-00 Janitorial - - - - - 01-312-6420-00 Labor Expense 58,866 46,625 43,129 1,371 97,423 01-312-6421-00 Labor Expense - OT - 139 - - - 01-312-6490-00 Materials and Supplies 5,859 16,126 18,000 13,000 18,000 01-312-6680-00 Safety Equipment Expense 220 - - - - 01-312-6684-00 Security - - - - - 01-312-6688-00 Sewer 229 235 235 235 250 01-312-6750-00 Telephone 4,750 4,386 4,300 4,300 4,500 01-312-6770-00 Temporary Labor 4,738 6,811 7,000 - - 01-312-6810-00 Vehicle Expense - - 320 320 -

Purification - Duff Water Treatment Plant Equipment 1,534$ Project: PU-20-313EQ

01-313-6200-00 Contract Services Expense 2,468 - - - - 01-313-6315-00 Filter Media Expense 69,286 - - - - 01-313-6330-00 Freight Expense 66 - - - - 01-313-6403-00 Inventory 262 - - - - 01-313-6420-00 Labor Expense 75,760 55,383 1,826 1,974 1,534






Purification - Duff Water Treatment Plant Equipment (continued)Project: PU-20-313EQ

01-313-6421-00 Labor Expense - OT - 69 - - - 01-313-6490-00 Materials and Supplies 22,116 8,268 - - - 01-313-6770-00 Temporary Labor 105 - - - -

Purification - Big Butte Springs 184,954$ Project: PU-20-320BB

01-320-6100-00 Chemicals - Chlorine 33,725 30,198 35,000 39,000 45,000 01-320-6130-00 Chemicals - Other - - - - - 01-320-6170-00 Computer Hardware Purchase - - - - 800 01-320-6200-00 Contract Services Expense - 6,824 1,500 1,500 2,000

Electrical Troubleshooting, Plumbing, & Generator Service01-320-6280-00 Electricity 18,137 18,907 18,800 18,800 19,000 01-320-6310-00 Equipment Expense 2,673 879 2,500 2,500 1,000 01-320-6385-00 Insurance - Property 420 409 450 450 460 01-320-6400-00 Internet 781 889 - 1,084 1,200 01-320-6420-00 Labor Expense 47,757 43,014 82,546 94,877 105,108 01-320-6421-00 Labor Expense - OT 8,468 9,546 7,825 7,825 613 01-320-6490-00 Materials and Supplies 5,277 3,749 4,000 4,000 5,000 01-320-6540-00 Miscellaneous 712 - - - 2,500 01-320-6650-00 Propane - - 2,500 1,500 - 01-320-6675-00 Repair Expense - - - - - 01-320-6750-00 Telephone 652 1,673 1,750 1,750 1,750 01-320-6810-00 Vehicle Expense 3,080 2,867 2,598 2,598 523

Totals 1,471,691$ 1,854,997$ 1,942,864$ 1,809,603$ 1,657,012$ 1,657,012$




Transmission Expense Summary

Chemicals - Dechlorination - $150. Dechlorination chemicals such as Captor used for blow offs at BBS Pipelines 1 and 2 and at Coal Mine Station.

Contract Services Expense - $48,105. $40,000 for Modeling of the BBS #2 line and emergency repairs and miscellaneous expense for Big Butte Springs

Pipelines 1 and 2.

Electricity - $6,275. For cathodic protection and at Coal Mine

Station.

Equipment Expense - $9,000. Expense for equipment rentals

for the Big Butte Springs transmission lines.

Property Insurance - $65. Property Insurance Expense for

structures at Nichols Gap and Coal Mine.

Labor Expense - $194,196

Labor – Overtime Expense - $5,867.

Materials and Supplies - $32,700. For instrumentation at

Coal Mine, various items such as gravel, rock, water quality

measuring supplies and other general supplies used in the

operation of transmission lines.

Vehicle Expense - $19,802. For various service vehicles along

the Big Butte Springs Transmission Lines 1 and 2.

TOTAL TRANSMISSION EXPENSE - $316,159


Transmission Expenses


Transmission - Roads 20,000$ Project: TR-20-401TR

01-401-6200-00 Contract Services Expense - - - 500 - 01-401-6310-00 Equipment Expense 11,463 8,983 9,000 9,000 9,000 01-401-6420-00 Labor Expense 40,159 36,658 6,094 1,178 - 01-401-6421-00 Labor Expense - OT 1,876 - 1,090 340 - 01-401-6490-00 Materials and Supplies 11,948 10,122 11,000 11,000 11,000 01-401-6540-00 Miscellaneous 648 - 300 300 - 01-401-6810-00 Vehicle Expense 3,078 2,954 2,598 798 -

Transmission - Duff Water Treatment Plant Transmission 94$ Project: TR-20-410TR

01-410-6810-00 Vehicle Expense - - - - 94

Transmission - Big Butte Springs Line #1 100,154$ Project: TR-20-421BB

01-421-6120-00 Chemicals - Dechlorination - - - - - 01-421-6200-00 Contract Services Expense 1,365 - 2,000 2,000 7,000

Welding Services01-421-6403-00 Inventory - - - - - 01-421-6420-00 Labor Expense 11,277 13,666 52,148 64,736 82,218 01-421-6421-00 Labor Expense - OT 3,343 438 2,054 2,054 2,093 01-421-6490-00 Materials and Supplies 1,383 - 7,000 3,500 5,000 01-421-6770-00 Temporary Labor 90 - - - - 01-421-6810-00 Vehicle Expense 2,895 1,818 1,433 6,433 3,844

Transmission - Big Butte Springs Line #2 104,224$ Project: TR-20-422BB

01-422-6120-00 Chemicals - Dechlorination - - - - - 01-422-6200-00 Contract Services Expense 943 - 46,000 46,000 41,000

Welding Services and Modeling of the BBS #2 Line01-422-6420-00 Labor Expense 6,650 7,363 52,770 44,009 54,186 01-422-6421-00 Labor Expense - OT 1,498 125 135 135 - 01-422-6490-00 Materials and Supplies 163 - 7,000 3,500 7,000 01-422-6540-00 Miscellaneous - - - - - 01-422-6770-00 Temporary Labor 150 - - - - 01-422-6810-00 Vehicle Expense 903 1,145 1,433 2,033 2,038




Transmission Expenses (continued)


Transmission - Cathodic Protection 64,593$ Project: TR-20-423BB

01-423-6200-00 Contract Services Expense 1,092 - - - - 01-423-6280-00 Electricity 4,446 4,365 6,500 5,500 4,700 01-423-6420-00 Labor Expense 63,476 37,603 49,356 29,667 47,872 01-423-6421-00 Labor Expense - OT 76 278 - - - 01-423-6490-00 Materials and Supplies 4,418 3,148 5,000 3,000 2,000 01-423-6540-00 Miscellaneous 85 1,896 600 200 - 01-423-6770-00 Temporary Labor 240 - - - - 01-423-6810-00 Vehicle Expense 6,258 10,034 4,044 4,544 10,022

Transmission - Coal Mine 24,160$ Project: TR-20-440CM

01-440-6120-00 Chemicals - Dechlorination - - 150 150 150 01-440-6200-00 Contract Services Expense 5,232 68 68 68 55

Weed Spray Services01-440-6280-00 Electricity 1,348 1,511 1,470 1,470 1,575 01-440-6312-00 Fees and Permits - 85 - 50 - 01-440-6385-00 Insurance - Property 46 45 50 - 51 01-440-6403-00 Inventory - 202 - - - 01-440-6420-00 Labor Expense 20,554 19,257 14,687 12,017 9,104 01-440-6421-00 Labor Expense - OT 4,597 4,432 1,655 2,255 3,012 01-440-6490-00 Materials and Supplies 4,514 4,420 7,100 7,100 7,500 01-440-6810-00 Vehicle Expense 3,098 2,191 2,431 2,431 2,713

Transmission - Nichols Gap 2,934$ Project: TR-20-441NG


01-441-6385-00 Insurance - Property 13 13 15 15 14 01-441-6420-00 Labor Expense 706 3,427 794 118 817 01-441-6421-00 Labor Expense - OT - 451 717 417 762 01-441-6490-00 Materials and Supplies 65 - 200 200 200 01-441-6810-00 Vehicle Expense 3,022 1,854 1,733 2,133 1,091

Totals 223,158$ 178,592$ 298,668$ 268,894$ 316,159$ 316,159$




Distribution Pumping Expense Summary Contract Services Expense - $10,255. Weed control, watchman/guard duties and electrical troubleshooting.

Electricity - $223,200. Electricity Expense at all pump stations: Archer, Angelcrest, Barneburg, Brookdale, Hillcrest, Lone Pine, Pierce Heights, Stanford, and Stardust.

Property Insurance - $1,866. Property Insurance Expense for pump stations.


Labor Overtime Expense - $471.

Materials and Supplies - $10,950. For various items such as paint, packing for pumps, bearings, irrigation supplies, electrical components etc. as needed for operation and esthetics of the facilities.

Storm Drain and Street Fee Expense - $4,525. City Utility Fees for all pump stations.

Vehicle Expense - $16,754. For various service vehicles at the various pump stations.

TOTAL DISTRIBUTION PUMPING EXPENSE - $368,738


Distribution Pumping Expenses


Distribution Pumping - Inspections 62,577$ Project: DP-20-500IN

01-500-6200-00 Contract Services Expense 6,341 5,964 8,000 8,000 9,055 Landscaping, Miscellaneous

01-500-6312-00 Fees and Permits - 112 - - - 01-500-6420-00 Labor Expense 36,691 35,706 43,773 36,944 45,738 01-500-6490-00 Materials and Supplies - - - - - 01-500-6770-00 Temporary Labor 120 - - - - 01-500-6810-00 Vehicle Expense 1,235 6,160 3,983 3,983 7,784

Distribution Pumping - Angelcrest Pump Station 24,619$ Project: DP-20-570AN

01-570-6200-00 Contract Services Expense - - 50 50 50 Weed Spray Services

01-570-6280-00 Electricity 16,289 16,695 18,000 17,250 18,000 01-570-6385-00 Insurance - Property 60 58 64 64 66 01-570-6420-00 Labor Expense 2,393 4,655 4,431 3,386 5,105 01-570-6421-00 Labor Expense - OT 378 - 150 100 157 01-570-6490-00 Materials and Supplies - 249 900 700 - 01-570-6540-00 Miscellaneous - - - - - 01-570-6730-00 Storm Drain 200 334 350 350 360 01-570-6810-00 Vehicle Expense 13 - 120 - 881

Distribution Pumping - Archer Pump Station 27,993$ Project: DP-20-572AR

01-572-6200-00 Contract Services Expense 25 25 25 25 1,050 Weed Spray Services

01-572-6280-00 Electricity 16,850 14,238 16,250 16,250 17,000 01-572-6385-00 Insurance - Property 419 408 450 450 455 01-572-6420-00 Labor Expense 6,255 5,825 6,548 4,612 6,790 01-572-6421-00 Labor Expense - OT - 69 150 75 157 01-572-6490-00 Materials and Supplies 406 255 500 300 1,300 01-572-6540-00 Miscellaneous - - - - - 01-572-6730-00 Storm Drain 124 341 350 350 360 01-572-6810-00 Vehicle Expense 38 - 170 - 881




Distribution Pumping Expenses (continued)


Distribution Pumping - Barneburg Pump Station 22,227$ Project: DP-20-574BA

01-574-6280-00 Electricity 8,783 8,816 9,800 9,050 9,800 01-574-6385-00 Insurance - Property 142 139 155 155 155 01-574-6420-00 Labor Expense 2,780 3,987 2,750 8,867 9,188 01-574-6421-00 Labor Expense - OT 439 - 282 182 157 01-574-6490-00 Materials and Supplies 481 89 300 400 250 01-574-6730-00 Storm Drain 241 816 750 850 1,100 01-574-6810-00 Vehicle Expense - - 170 170 1,576

Distribution Pumping - Brookdale Pump Station 77,607$ Project: DP-20-576BR

01-576-6200-00 Contract Services Expense - - - - - 01-576-6280-00 Electricity 49,387 50,580 48,000 56,500 61,000 01-576-6385-00 Insurance - Property 402 391 430 430 440 01-576-6420-00 Labor Expense 5,000 2,728 3,628 5,412 8,917 01-576-6421-00 Labor Expense - OT - 347 - 200 - 01-576-6490-00 Materials and Supplies 271 169 200 200 5,500 01-576-6730-00 Storm Drain 210 334 330 330 360 01-576-6770-00 Temporary Labor 45 - - - - 01-576-6810-00 Vehicle Expense 63 - 170 - 1,390

Distribution Pumping - Hillcrest Pump Station 30,269$ Project: DP-20-578HC

01-578-6200-00 Contract Services Expense - - - - - 01-578-6280-00 Electricity 23,721 24,502 26,000 25,000 26,000 01-578-6385-00 Insurance - Property 69 67 75 75 75 01-578-6420-00 Labor Expense 348 1,144 1,681 1,073 3,063 01-578-6421-00 Labor Expense - OT - 69 - - - 01-578-6490-00 Materials and Supplies - - 200 100 200 01-578-6730-00 Storm Drain 271 334 350 350 360 01-578-6810-00 Vehicle Expense - - 170 43 571






Distribution Pumping - Lone Pine Pump Station 50,197$ Project: DP-20-580LP


01-580-6280-00 Electricity 39,894 39,487 48,000 38,000 41,000 01-580-6385-00 Insurance - Property 322 313 345 345 350 01-580-6420-00 Labor Expense 3,421 4,834 3,525 1,446 6,603 01-580-6421-00 Labor Expense - OT - 333 - - - 01-580-6490-00 Materials and Supplies 8 285 500 300 500 01-580-6730-00 Storm Drain 212 651 620 620 800 01-580-6770-00 Temporary Labor 60 - - - - 01-580-6810-00 Vehicle Expense 25 25 170 - 894

Distribution Pumping - Pierce Heights Pump Station 18,053$ Project: DP-20-582PH

01-582-6200-00 Contract Services Expense - - - - - 01-582-6280-00 Electricity 5,810 7,511 7,500 6,500 7,000 01-582-6385-00 Insurance - Property 152 147 163 163 165 01-582-6403-00 Inventory 613 - - - - 01-582-6420-00 Labor Expense 13,249 6,483 7,773 5,159 7,147 01-582-6421-00 Labor Expense - OT - - - - - 01-582-6490-00 Materials and Supplies 4,732 3,164 4,000 3,000 2,500 01-582-6540-00 Miscellaneous - - - - - 01-582-6810-00 Vehicle Expense 1,763 - 170 120 1,241

Distribution Pumping - Stanford Pump Station 44,438$ Project: DP-20-584SF

01-584-6200-00 Contract Services Expense - - 2,500 2,500 - Asphalt Pad

01-584-6280-00 Electricity 33,416 36,406 37,000 37,000 37,000 01-584-6385-00 Insurance - Property 83 81 90 90 95 01-584-6420-00 Labor Expense 5,876 24,774 3,992 483 5,105 01-584-6421-00 Labor Expense - OT 826 69 132 131 - 01-584-6490-00 Materials and Supplies 2,132 2,206 1,000 500 500 01-584-6730-00 Storm Drain 373 717 715 715 725 01-584-6810-00 Vehicle Expense 753 700 170 - 1,014






Distribution Pumping - Stardust Pump Station 10,759$ Project: DP-20-586SD

01-586-6200-00 Contract Services Expense - - - - 50 01-586-6280-00 Electricity 4,476 5,291 4,800 5,550 6,400 01-586-6385-00 Insurance - Property 60 58 64 64 65 01-586-6420-00 Labor Expense 1,785 4,987 2,932 14,512 3,063 01-586-6421-00 Labor Expense - OT - - - 900 - 01-586-6490-00 Materials and Supplies 139 773 500 650 200 01-586-6730-00 Storm Drain 161 450 445 445 460 01-586-6810-00 Vehicle Expense - - 170 - 521

Totals 300,861$ 325,388$ 327,015$ 321,505$ 368,738$ 368,738$

Fiscal Year 2019-20DETAIL BUDGET - OPERATING EXPENSES



Distribution Expense Summary

Chemicals - Chlorine - $500. For disinfection of water mains.

Chemicals – De-chlorination - $22,900. For dechlorination of water mains and reservoir overflows.

Chemicals - Other - $6,200. Carbon dioxide for freezing service lines and welding chemicals.

Contract Services Expense - $380,222. Backflow assembly testing, paving, saw cuts, concrete, plumbing, welding, and hydrant painting.

Electricity - $4,200. Electricity Expense for all reservoirs.

Fees and Permits - $4,650. City of Medford fees for right of way work for asphalt cutting, sidewalk removal and roadwork.

Property Insurance - $17,100. Property Insurance premiums

for all reservoirs.

Inventory Expense - $435,089. Stock items used for work on

mains, hydrants, air valves, reservoirs and service lines.

Labor Expense - Regular Hours - $1,910,424.

Labor Expense - Overtime Hours - $166,687. Emergency

after hours or weekend work.

Materials and Supplies - $87,700. Items such as cold patch,

gravel, concrete, sand, and slurry.

Nonstock Materials - $7,000. Yoke expanders for metered

services.

Software Maintenance - $8,500. Global Care Software and

SCADA alarm.

Storm Drain/Street Fees - $7,000. City of Medford storm

drain and street fees for Reservoir sites.

Telephone - $1,800. Autodial for SCADA.

Vehicle Expense - $242,818. For various service vehicles and

equipment.

TOTAL DISTRIBUTION EXPENSE - $3,302,790


Distribution Expenses


Distribution - Service Center Control Equipment 197,004$ Project: DI-20-641CE

01-641-6170-00 Computer Hardware Purchase - - 6,000 6,000 - 01-641-6200-00 Contract Services Expense 3,108 - 11,100 29,580 3,500

Scada Assistance and Troubleshooting01-641-6310-00 Equipment Expense - - - - - 01-641-6420-00 Labor Expense 81,979 66,239 103,124 76,913 146,119 01-641-6421-00 Labor Expense - OT 32,424 31,047 32,743 31,743 32,944 01-641-6490-00 Materials and Supplies 1,902 9,204 2,500 2,500 4,000 01-641-6540-00 Miscellaneous 11,000 - - - - 01-641-6710-00 Software Purchase - - 1,100 1,100 - 01-641-6715-00 Software Maintenance - 495 8,000 8,495 8,500 01-641-6750-00 Telephone 1,694 1,694 1,900 1,900 1,800 01-641-6810-00 Vehicle Expense 1,339 - 625 - 140

Distribution - Service Lines 555,372$ Project: DI-20-642SL

01-642-6130-00 Chemicals - Other 3,136 4,265 3,600 3,600 4,400 01-642-6170-00 Computer Hardware Purchase 5,152 - - - - 01-642-6200-00 Contract Services Expense 105,239 56,103 70,000 50,000 70,000

Paving, Sawcutting, and Plumbing01-642-6312-00 Fees and Permits 21,852 2,424 2,500 2,000 2,500 01-642-6403-00 Inventory 45,908 48,492 65,000 65,000 50,000 01-642-6420-00 Labor Expense 370,621 194,460 358,223 214,081 297,655 01-642-6421-00 Labor Expense - OT 31,269 17,121 25,440 25,440 39,407 01-642-6490-00 Materials and Supplies 32,206 18,244 30,000 30,000 25,000 01-642-6540-00 Miscellaneous 470 - - - - 01-642-6770-00 Temporary Labor 15,082 - - - - 01-642-6810-00 Vehicle Expense 180,947 70,260 63,189 63,189 66,411

Distribution - Hydrants (Operations) 336,306$ Project: DI-20-643OP

01-643-6120-00 Chemicals - Dechlorination - - 1,000 1,000 - 01-643-6200-00 Contract Services Expense 10,035 8,906 28,000 20,000 30,000

Hydrant Painting01-643-6310-00 Equipment Expense 2,979 25 - - - 01-643-6312-00 Fees and Permits 264 66 150 150 100 01-643-6403-00 Inventory 15,405 3,338 6,500 12,500 6,500




Distribution Expenses (continued)


Distribution - Hydrants (Operations)Project: DI-20-643OP

01-643-6420-00 Labor Expense 97,118 92,685 92,422 126,721 271,705 01-643-6421-00 Labor Expense - OT 3,901 1,250 3,412 3,412 7,106 01-643-6490-00 Materials and Supplies 7,310 9,022 7,500 7,500 8,000 01-643-6540-00 Miscellaneous 66 - - - - 01-643-6770-00 Temporary Labor 20,758 11,242 - - - 01-643-6810-00 Vehicle Expense 12,777 9,345 9,642 17,642 12,895

Distribution - Mains 310,940$ Project: DI-20-644MA

01-644-6100-00 Chemicals - Chlorine - - 500 500 500 01-644-6120-00 Chemicals - Dechlorination - - 400 400 400 01-644-6130-00 Chemicals - Other 2,418 2,070 - - 1,800 01-644-6170-00 Computer Hardware Purchase - - - - - 01-644-6200-00 Contract Services Expense 121,902 78,649 82,024 17,024 70,030

Paving, Sawcutting, Pipeline Corrosion Study01-644-6215-00 Damages 3,823 - - - - 01-644-6312-00 Fees and Permits 1,140 1,104 1,000 1,000 1,000 01-644-6403-00 Inventory 6,780 9,768 10,000 2,000 10,000 01-644-6420-00 Labor Expense 88,676 80,985 114,989 60,972 132,037 01-644-6421-00 Labor Expense - OT 23,647 47,216 25,076 25,076 28,582 01-644-6490-00 Materials and Supplies 26,701 19,414 25,000 25,000 25,000 01-644-6770-00 Temporary Labor 1,431 - - - - 01-644-6810-00 Vehicle Expense 48,028 50,311 38,504 19,504 41,591 01-644-7000-00 Gain/Loss on Disposal of Fixed Assets - - - - -

Distribution - Meters 743,897$ Project: DI-20-645ME

01-645-6200-00 Contract Services Expense 48 326 550 550 7,050 Weed Control, Parts Fabrication

01-645-6312-00 Fees and Permits - 42 100 100 50 01-645-6403-00 Inventory 8,578 17,076 16,000 7,000 330,939 01-645-6420-00 Labor Expense 294,827 312,566 277,200 265,413 345,743 01-645-6421-00 Labor Expense - OT 5,957 11,466 10,669 15,669 22,432 01-645-6490-00 Materials and Supplies 35,586 14,972 19,000 16,000 15,000 01-645-6540-00 Miscellaneous 28,773 - - - - 01-645-6560-00 Nonstock Material Expense - - 5,000 5,000 7,000






Distribution - Reservoirs 232,540$ Project: DI-20-646RE

01-645-6770-00 Temporary Labor 884 - - - - 01-645-6810-00 Vehicle Expense 44,719 53,032 50,446 40,446 15,684 01-646-6120-00 Chemicals - Dechlorination 22,357 22,572 22,500 17,500 22,500 01-646-6200-00 Contract Services Expense 16,357 23,581 235,529 135,529 37,642

$4,630 asphalt/slurry, $200K - Reservoir Study, Reservoir Cleaning, & Tree Service 01-646-6280-00 Electricity 3,087 3,826 3,800 3,800 4,200 01-646-6310-00 Equipment Expense - - - - - 01-646-6385-00 Insurance - Property 36,671 15,283 16,812 16,812 17,100 01-646-6420-00 Labor Expense 69,201 104,892 77,926 92,748 115,178 01-646-6421-00 Labor Expense - OT 870 2,848 1,507 2,707 1,838 01-646-6490-00 Materials and Supplies 5,323 2,997 9,500 8,500 6,000 01-646-6540-00 Miscellaneous 674 6,838 - - - 01-646-6730-00 Storm Drain 5,478 7,402 6,900 6,900 7,000 01-646-6770-00 Temporary Labor 255 - - - - 01-646-6810-00 Vehicle Expense 1,006 9,969 6,814 4,814 21,083

Distributions - Valves 664,965$ Project: DI-20-647VA

01-647-6200-00 Contract Services Expense 12,140 17,388 19,500 27,500 17,000 Paving, Sawcutting, COM projects

01-647-6312-00 Fees and Permits 264 174 200 200 1,000 01-647-6403-00 Inventory 8,986 15,980 17,500 37,500 37,500 01-647-6420-00 Labor Expense 91,739 185,662 284,243 309,295 493,466 01-647-6421-00 Labor Expense - OT 12,309 14,348 15,910 29,910 34,379 01-647-6490-00 Materials and Supplies 1,453 2,031 5,000 5,000 2,000 01-647-6540-00 Miscellaneous (644) - - - - 01-647-6560-00 Nonstock Material Expense - - - - - 01-647-6770-00 Temporary Labor 3,596 - - - - 01-647-6810-00 Vehicle Expense 22,988 50,625 53,640 63,640 79,620






Distribution - Sample Stations 4,942$ Project: DI-20-648SS

01-648-6200-00 Contract Services Expense - - - - - 01-648-6312-00 Fees and Permits - - - - - 01-648-6403-00 Inventory 164 150 150 150 150 01-648-6420-00 Labor Expense 2,820 9,545 10,320 4,130 3,717 01-648-6490-00 Materials and Supplies - 4 500 500 200 01-648-6770-00 Temporary Labor 60 - - - - 01-648-6810-00 Vehicle Expense 438 1,458 718 718 875

Distribution - Cross Connection Control 256,824$ Project: DI-20-650CC

01-650-6200-00 Contract Services Expense 114,017 104,319 140,000 140,000 145,000 Cost Connection Control Contract

01-650-6403-00 Inventory - 30 - - - 01-650-6420-00 Labor Expense 136,123 133,967 133,561 148,634 104,804 01-650-6421-00 Labor Expense - OT - - 369 369 - 01-650-6490-00 Materials and Supplies 724 2,523 2,000 2,000 2,500 01-650-6540-00 Miscellaneous 450 450 - - - 01-650-6770-00 Temporary Labor - - - - - 01-650-6810-00 Vehicle Expense 7,769 6,540 3,720 3,720 4,520

Totals 2,436,533$ 2,100,329$ 2,678,745$ 2,364,694$ 3,302,790$ 3,302,790$




Customer Service, Collection and Meter Reading Expense Summary

Bad Debt Expense - $9,200. Estimated dollar amount of water utility bills to be written off.

Bank Fees - $160,000. Bank fees and credit card processing fees.

Bill Processing/Outsource - $39,000. Costs associated with bill printing and mailing (not including postage).

Computer Hardware Maintenance - $8,800. Check scanner support and handheld or meter reading auto gun repairs as needed.

Courier Expense - $4,200. Armored courier for bank

deposits.

Envelopes and Bill Insertion - $11,000.

Labor Expense - Regular Hours - $1,736,100

Labor Expense – Overtime Hours - $7,548. After-hours

meter turn-ons, turn-offs and collections.

Maintenance - Equipment - $1,500. Maintenance costs

associated with customer service office equipment.

Materials and Supplies - $3,000.


Postage - $130,000. Postage costs for customer bills, notices

and correspondence.

Printing - $1,100. Printing costs for notices and door hangers.

Software Maintenance - $92,800. Annual fees for CIS

Infinity billing software), Remit Plus (check scanner), Vocantas

(IVR System) and Sensus (meter reading handheld devices).

Vehicle Expense - $31,852. For various service vehicles and

meter reading trucks.

TOTAL CUSTOMER SERVICE, COLLECTION AND METER READING EXPENSE - $2,237,600


Customer Service, Collection and Meter Reading Expenses


Customer Service 1,546,228$ Project: MWC-20-761CS

01-761-6020-00 Bad Debt Expense 10,412 197 25,000 5,000 9,200 01-761-6030-00 Bank Fees 100,213 124,176 110,000 125,000 160,000 01-761-6040-00 Bill Processing/Outsource 37,760 37,771 39,000 38,000 39,000 01-761-6060-00 Cash Short (94) 16 - - - 01-761-6065-00 Cafeteria Expense - - - - - 01-761-6170-00 Computer Hardware Purchase 14,559 126 - 941 - 01-761-6175-00 Computer Hardware Maintenance 2,400 - 8,600 1,800 8,800 01-761-6210-00 Courier Expense 3,799 4,182 4,200 4,200 4,200 01-761-6230-00 Dental Insurance - - - - - 01-761-6245-00 Disability Expense - - - - - 01-761-6250-00 Dues and Subscriptions - - - - - 01-761-6280-00 Electricity 3,626 - - - - 01-761-6300-00 Envelopes and Bill Insertion 10,380 11,079 11,500 10,457 11,000 01-761-6390-00 Insurance - Workers Comp - - - - - 01-761-6400-00 Internet - - - - - 01-761-6410-00 Janitorial - - - - - 01-761-6420-00 Labor Expense 1,102,715 870,217 919,577 926,656 1,087,128 01-761-6421-00 Labor Expense - OT 18,777 2,785 6,932 6,932 - 01-761-6450-00 Landscaping Expense - - - - - 01-761-6460-00 Life Insurance - - - - - 01-761-6480-00 Maintenance Equipment 870 1,348 1,500 2,510 1,500 01-761-6490-00 Materials and Supplies 12 - - 75 - 01-761-6520-00 Medical Insurance - - - - - 01-761-6530-00 Medicare - - - - - 01-761-6540-00 Miscellaneous 1,480 1,342 2,000 250 1,500 01-761-6550-00 Natural Gas - - - - - 01-761-6555-00 Network - - - - - 01-761-6568-00 Occupational Health - - - - - 01-761-6570-00 Office Equipment 175 - - - - 01-761-6580-00 Office Supplies - - - - - 01-761-6600-00 PERS Retirement - - - - -




Customer Service, Collection and Meter Reading Expenses (continued)


Customer Service (Continued)Project: MWC-20-761CS

01-761-6620-00 Postage 140,046 133,366 140,000 130,000 130,000 01-761-6630-00 Printing 710 1,098 1,000 1,000 1,100 01-761-6700-00 Social Security - - - - - 01-761-6710-00 Software Purchase - - - - - 01-761-6715-00 Software Maintenance 32,539 63,965 81,281 82,544 92,800 01-761-6730-00 Storm Drain - - - - - 01-761-6805-00 Veba - - - - - 01-761-6810-00 Vehicle Expense 30,854 17,477 250 250 -

Meter Reading 691,372$ Project: MWC-20-762MR

01-762-6400-00 Internet 1,128 751 2,000 2,480 - 01-762-6420-00 Labor Expense 409,603 533,008 633,556 612,354 648,972 01-762-6421-00 Labor Expense - OT 17,383 27,476 15,085 24,085 7,548 01-762-6490-00 Materials and Supplies 135 7,927 7,500 7,500 3,000 01-762-6540-00 Miscellaneous - - - - - 01-762-6750-00 Telephone - 4,264 - - - 01-762-6810-00 Vehicle Expense 7,406 15,430 22,492 22,492 31,852

Totals 1,946,890$ 1,862,466$ 2,031,473$ 2,004,526$ 2,237,600$ 2,237,600$




Administration Home/Clearing Expense Summary

Below are expenses associated with the three Home/Clearing accounts: Duff Water Treatment Plant, Service Center and Annex. All expenses shown below are not attributable directly to other major categories and are used in the Overhead Rate calculation for Labor Charge out Rates.

Advertising - $4,500. Newspapers, magazines and newsletters.

Amortization Expense - $105,340. PERS 2000 and 2004 prepayment.

Answering Service - $3,000. After-hours calls and emergencies.

Audits and Accounting - $22,500. Annual audit cost by independent CPA firm.

Benefits - $2,046,916. Medical and dental Insurance, PERS, VEBA, and cafeteria expense.

Board and Commissioner Expense - $1,000. Special events, plaques, donations, flowers, etc.

City Recorder - $6,272. Charged by the City of Medford per the Intergovernmental Agreement (IGA).

Computer Expense - $153,900. Hardware and various licensing costs for shared software.

Contract Services Expense - $200,000. On-call HR Services, Resiliency Study, Compensation Study and COSA.

Dues and Subscriptions - $38,500. American Water Works Association, Medford Mail Tribune, etc.

Electricity - $40,000. Electrical expense for the Annex and Service Center.

Franchise Tax - $257,744. Franchise tax payments to the City of Medford.

Freight - $1,500. Various shipping costs via FEDEX or UPS.

Garbage - $3,300. Garbage expense at the Service Center.

Insurance - $175,993. General Liability, Property and Workers Compensation.

Internet - $12,200. Charged by the City of Medford per IGA and hotspots.

Investment Expense - $12,000. Investment Advisory Services.

Janitorial - $59,336. Charged by the City of Medford per IGA.

Labor Expense - $1,609,363. Labor charged to Administration including education, and training.

Labor Expense - Overtime/Comp Time - $11,253. For after-hours computer system and network activities.

Landscaping - $6,612. Charged by the City of Medford per IGA.

Legal - $25,000. Legal expense charged by outside attorneys.

Materials and Supplies - $15,000. Paint, cleaning supplies, paper towels, etc.

Meeting Expense - $8,400. Board lunches and supplies.



Natural Gas - $10,600. Charged by the City of Medford per IGA.

Network - $37,384. Charged by the City of Medford per IGA.

Occupational Health - $5,450. Drug screens and DMV reports

Office Equipment - $6,250. Copiers, postage meter, etc.

Office Supplies - $14,250. Paper, toner, pens, paperclips, envelopes.

Payroll Expense - $4,640,300. Gross payroll for all employees including overtime and vacation sellback.

Payroll Taxes - $354,983. MWC portion of Social Security, Medicare, and ODR’s workers compensation.

Printing - $1,000. For business cards, letterhead, security

envelopes, printing outsource, etc.

Postage - $2,000.

Professional License - $3,300. NSPE dues, AWWA

certification, OHA certification, etc.

Safety Equipment - $10,750. Cones, signs, etc.

Safety Program - $1,500. Safety Committee expenses.

Small Tools - $20,500. Shovels, wrenches, etc.

Special Events - $5,000.

Storm Drain/Street Fees - $10,450. Utility fees charged by

the City of Medford.

Telephone - $5,500. Charged by the City of Medford per IGA.

Training - $47,100. Training and travel for conferences,

classes and seminars.

Uniforms - $17,250. MWC issued attire.

Vacation/Comp-time Accrual/Reversal - $30,000.

Vehicle Expense - $28,797. For vehicles not chargeable to

other major categories.

Wellness Program - $2,305. For MWC Employees.

Labor Clearing - ($3,980,342).

Labor Overhead Clearing - ($6,095,956)

TOTAL ADMINISTRATION HOME /CLEARING - $0


Engineering - Maps and Records, Technical Assistance and Patrolling

Computer Hardware Purchase - $3,500

Labor Expense – Regular Hours - $1,262,418

Labor Expense – Overtime - $13,911 After hours locates.

Locate Expense - $13,000. One Call Concepts (811)

Materials and Supplies - $2,250. Pressure data logger

calibration, locate paint, etc.

Miscellaneous - $400.

Recording Fees - $1,600.

Software Maintenance -$30,000. Software maintenance

fees for items such as GIS, AutoCAD and ESRI.

Vehicle Expense - $21,762. Locate service vehicles and

Principal Engineer’s car.

TOTAL ENGINEERING, MAPS, RECORDS AND

PATROLLING - $1,348,842


Public Information

Advertising - $1,300.

CCR, Newsletter & Misc. Information - $20,000. Annual

water quality report required by law.

Emergency Payment Assistance - $15,000. Salvation

Army, St. Vincent de Paul, and Access.

Special Events - $1,000. Facility tours.

Website - $3,160. Website hosting and maintenance.

TOTAL PUBLIC INFORMATION - $40,460


Conservation

Conservation Grants - $10,000. Grants available for water

conservation.

Conservation Incentives - $20,000. Toilet rebates, low flow

shower heads, etc.

Grants, Partnerships, or Donations - $1,500.

Labor Expense - Regular Hours - $337,545.

Materials and Supplies - $1,000.

Printing - $150.

Special Events - $1,100. Jackson County Master Gardener,

etc.

Temporary Labor - $7,000.

Vehicle Expense - $2,378. Conservation van.

TOTAL CONSERVATION - $380,673


Fleet Clearing - Vehicles and Equipment

Gas/Fuel - Equipment - $2,500. Fuel for small equipment.

Gas/Fuel - Fleet - $75,000. Fuel for vehicles/heavy

equipment.

Contract Services - $35,000. Fleet Maintenance for the City

of Medford.

Insurance - Auto & Equipment - $14,891.

Labor Expense - Regular Hours - $27,511.

Materials and Supplies - $100,000. Auto, truck and

equipment parts, oil, filters, etc.

Transportation Clearing - ($531,099).

TOTAL FLEET CLEARING – ($276,197)


Administration and Clearing Account Expenses


Robert A. Duff Water Treatment Plant (Clearing/Home Account) 2 Project: MWC-20-710RR

01-710-6000-00 Advertising 767 380 1,025 1,672 923 01-710-6005-00 Amortization Expense 17,908 20,015 21,595 21,595 21,595 01-710-6015-00 Audits and Accounting 4,267 17,960 4,613 4,500 4,613 01-710-6050-00 Board/Commissioner Expense - - 205 205 205 01-710-6065-00 Cafeteria Expense 170 479 301 426 301 01-710-6080-00 Cell Phone Expense - - - - - 01-710-6155-00 City Recorder 985 1,119 1,242 1,364 1,286 01-710-6170-00 Computer Hardware Purchase 1,545 2,887 2,550 6,568 4,900 01-710-6175-00 Computer Hardware Maintenance - 614 3,620 1,780 3,440 01-710-6200-00 Contract Services Expense 54,388 15,622 9,225 16,925 41,000

On Call HR Services, Compensation Study, & COSA01-710-6215-00 Damages 2,033 - - - - 01-710-6225-00 Deferred Compensation 836 - - - - 01-710-6230-00 Dental Insurance 15,541 15,470 23,051 22,089 19,830 01-710-6245-00 Disability Expense 2,381 2,437 2,400 2,990 2,880 01-710-6250-00 Dues and Subscriptions 5,770 4,013 6,000 6,000 6,000 01-710-6260-00 Education Expense - Staff - - - - - 01-710-6325-00 Franchise Tax 29,633 39,255 46,036 58,036 52,838 01-710-6390-00 Insurance - Workers Comp 38,080 33,961 28,891 31,263 26,490 01-710-6395-00 Insurance - General Liability 12,724 16,733 18,406 18,706 17,380 01-710-6400-00 Internet 3 590 1,267 713 2,501 01-710-6405-00 Investment Expense 510 3,570 2,460 2,400 2,460 01-710-6410-00 Janitorial 1,289 1,593 100 100 900 01-710-6420-00 Labor Expense 294,907 232,920 449,161 625,450 487,577 01-710-6421-00 Labor Expense - OT 1,838 - - - - 01-710-6430-00 Labor Overhead Applied - Duff - - - - - 01-710-6455-00 Legal 2,477 5,070 6,150 3,050 5,125 01-710-6460-00 Life Insurance 689 694 1,058 808 1,065 01-710-6490-00 Materials and Supplies 172 130 500 500 500 01-710-6520-00 Medical Insurance 224,876 157,130 231,013 182,965 223,893 01-710-6530-00 Medicare 12,906 12,519 13,383 11,683 13,430 01-710-6535-00 Meeting Expense 600 771 1,500 1,500 1,500 01-710-6540-00 Miscellaneous 65 1,130 750 750 500 01-710-6545-00 Moving and Recruitment - 895 - - - 01-710-6555-00 Network 5,877 6,676 7,405 7,224 7,664




Administration and Clearing Account Expenses (continued)


Robert A. Duff Water Treatment Plant (Clearing/Home Account)Project: MWC-20-710RR

01-710-6568-00 Occupational Health 176 616 1,000 500 750 01-710-6570-00 Office Equipment 2,092 2,906 2,600 2,600 2,600 01-710-6580-00 Office Supplies 1,488 1,102 2,600 2,600 1,500 01-710-6595-00 Payroll Expense 734,152 706,786 922,942 766,375 926,231 01-710-6600-00 PERS Retirement 57,818 81,865 95,317 115,317 135,062 01-710-6610-00 Personnel Equipment - - - - - 01-710-6620-00 Postage - - - - - 01-710-6630-00 Printing 4 100 - - - 01-710-6640-00 Professional License 480 1,605 2,500 2,500 2,000 01-710-6680-00 Safety Equipment 2,043 241 500 500 500 01-710-6685-00 Safety Program - - 500 - 500 01-710-6690-00 Small Tools 968 80 500 500 500 01-710-6700-00 Social Security 46,793 51,039 57,222 48,122 57,426 01-710-6710-00 Software Purchase - 315 2,000 7,380 3,520 01-710-6715-00 Software Maintenance 17,650 7,654 22,049 21,121 16,420 01-710-6720-00 Special Events 337 388 1,025 2,025 1,025 01-710-6750-00 Telephone - 29 - - - 01-710-6780-00 Training 7,643 10,000 11,900 11,900 10,800 01-710-6785-00 Unemployment Expense - - - - - 01-710-6790-00 Uniforms 653 204 125 125 750 01-710-6795-00 Vacation / Comp Time - 4,379 10,000 10,000 10,000 01-710-6805-00 Veba 10,600 10,000 14,600 38,100 14,401 01-710-6810-00 Vehicle Expense - - 5,995 (5) 10,237 01-710-6885-00 Safety Program 379 363 - - - 01-710-6890-00 Wellness Program 425 128 722 705 246 01-710-8000-00 Labor Clearing (630,368) (580,084) (922,942) (645,569) (792,640) 01-710-8001-00 Overhead Clearing - Duff Water Treatment Plant (968,082) (814,756) (1,115,038) (1,091,586) (1,352,622)

Service Center (Clearing/Home Account) 2 Project: MWC-20-730SC

01-730-6000-00 Advertising 477 221 1,850 350 1,665 01-730-6005-00 Amortization Expense 41,083 42,136 38,976 38,975 38,976 01-730-6010-00 Answering Service 2,862 2,889 2,700 2,700 3,000 01-730-6015-00 Audits and Accounting 9,789 2,022 8,325 8,325 8,325 01-730-6050-00 Board/Commissioner Expense - - 370 370 370






Service Center (Clearing/Home Account)Project: MWC-20-730SC

01-730-6065-00 Cafeteria Expense 389 1,025 544 769 544 01-730-6080-00 Cell Phone Expense - - - - - 01-730-6155-00 City Recorder 2,260 2,357 2,241 2,240 2,321 01-730-6170-00 Computer Hardware Purchase 21 - 7,218 8,218 14,065 01-730-6175-00 Computer Hardware Maintenance - - 6,697 3,293 6,364 01-730-6200-00 Contract Services Expense 102,397 40,991 16,650 31,650 74,000

On Call HR Services, Compensation Study, & COSA01-730-6215-00 Damages 8,009 1,804 - 139 - 01-730-6225-00 Deferred Compensation 1,919 - - - - 01-730-6230-00 Dental Insurance 43,818 38,297 37,394 37,847 39,822 01-730-6245-00 Disability Expense 6,237 5,999 6,000 7,500 6,500 01-730-6250-00 Dues and Subscriptions 11,408 6,717 10,000 9,000 7,500 01-730-6260-00 Education Expense - Staff - - - - - 01-730-6280-00 Electricity 13,546 15,235 16,000 18,000 15,000 01-730-6310-00 Equipment Expense - - - - - 01-730-6325-00 Franchise Tax 67,982 82,642 83,089 95,367 95,365 01-730-6330-00 Freight Expense 170 579 800 - - 01-730-6345-00 Garbage 2,900 3,094 3,000 3,166 3,300 01-730-6350-00 Gas/Fuel - Equipment - - - - - 01-730-6385-00 Insurance - Property 1,232 1,200 1,320 1,341 1,345 01-730-6390-00 Insurance - Workers Comp 15,760 19,298 54,154 18,154 47,643 01-730-6395-00 Insurance - General Liability 29,191 35,227 38,750 39,918 32,151 01-730-6400-00 Internet - 163 2,287 4,909 4,514 01-730-6404-00 Inventory Adjustments - 482 - (3,000) - 01-730-6405-00 Investment Expense 1,170 1,200 4,440 4,440 4,440 01-730-6410-00 Janitorial 20,184 29,737 27,660 32,660 27,465 01-730-6420-00 Labor Expense 627,536 575,600 567,960 842,255 623,969 01-730-6421-00 Labor Expense - OT 6,621 8,980 4,742 4,742 - 01-730-6430-00 Labor Overhead Applied - Service Center - - - - - 01-730-6450-00 Landscaping Expense 2,087 3,152 3,240 3,372 3,240 01-730-6455-00 Legal 5,682 13,108 11,100 8,100 9,250 01-730-6460-00 Life Insurance 1,755 1,932 1,980 2,070 2,100 01-730-6480-00 Maintenance Equipment 680 - - - - 01-730-6490-00 Materials and Supplies 21,631 16,095 14,000 14,000 14,000 01-730-6520-00 Medical Insurance 387,384 392,662 375,230 406,111 423,893 01-730-6530-00 Medicare 20,750 20,051 22,628 22,628 24,593






Service Center (Clearing/Home Account)Project: MWC-20-730SC

01-730-6535-00 Meeting Expense 30 143 400 400 400 01-730-6540-00 Miscellaneous 5,465 2,721 600 600 500 01-730-6550-00 Natural Gas 3,732 4,599 4,200 4,500 4,200 01-730-6555-00 Network 13,483 14,054 13,364 13,364 13,832 01-730-6565-00 Obsolescence 7,340 4,746 - 840 - 01-730-6568-00 Occupational Health 1,420 2,249 2,800 1,800 2,500 01-730-6570-00 Office Equipment 867 288 1,000 1,500 1,000 01-730-6580-00 Office Supplies 3,773 2,382 4,500 3,500 2,750 01-730-6590-00 Pagers - - - - - 01-730-6595-00 Payroll Expense 1,552,441 1,578,465 1,560,546 1,601,349 1,696,102 01-730-6600-00 PERS Retirement 167,019 228,840 221,827 205,827 311,914 01-730-6610-00 Personnel Equipment 3,075 - - - - 01-730-6620-00 Postage - - - - - 01-730-6630-00 Printing 110 - - (60) - 01-730-6640-00 Professional License 150 1,355 800 400 800 01-730-6675-00 Repair Expense - - - - - 01-730-6680-00 Safety Equipment 20,986 6,974 20,000 10,000 10,000 01-730-6685-00 Safety Program - - 500 0 500 01-730-6690-00 Small Tools 15,601 18,163 23,500 21,100 20,000 01-730-6700-00 Social Security 98,841 89,906 96,754 95,754 105,158 01-730-6710-00 Software Purchase 4,750 662 3,700 5,615 6,512 01-730-6715-00 Software Maintenance 40,490 16,113 41,590 40,674 30,377 01-730-6720-00 Special Events 773 821 1,850 1,350 1,850 01-730-6730-00 Storm Drain 5,734 6,213 5,750 7,250 6,300 01-730-6750-00 Telephone 11,551 7,786 5,850 7,520 4,800 01-730-6770-00 Temporary Labor 2,889 - - - - 01-730-6780-00 Training 15,112 7,152 21,950 11,950 12,000 01-730-6790-00 Uniforms 12,366 12,648 15,700 17,700 16,000 01-730-6795-00 Vacation / Comp Time - 9,949 10,000 20,000 10,000 01-730-6805-00 Veba 29,600 27,600 26,400 27,500 27,600 01-730-6810-00 Vehicle Expense 22,041 21,415 19,783 19,783 17,284 01-730-6885-00 Safety Program 401 556 - 100 - 01-730-6890-00 Wellness Program 850 369 1,320 1,320 444 01-730-8000-00 Labor Clearing (1,253,421) (1,301,698) (1,560,546) (1,346,642) (1,451,472) 01-730-8001-00 Overhead Clearing (2,147,820) (1,951,296) (1,915,478) (2,146,384) (2,387,070)






Lausman Annex (Clearing/Home Account) 4 Project: MWC-20-760AX

01-760-6000-00 Advertising 3,492 3,037 2,125 1,125 1,913 01-760-6005-00 Amortization Expense 46,350 43,189 44,770 44,770 44,770 01-760-6015-00 Audits and Accounting 11,829 2,902 9,563 10,663 9,563 01-760-6020-00 Bad Debt Expense 600 8,742 - - - 01-760-6030-00 Bank Fees 236 13 - 25 - 01-760-6060-00 Cash Short (4) 0 - - - 01-760-6065-00 Cafeteria Expense 439 1,101 625 895 625 01-760-6155-00 City Recorder 2,550 2,416 2,574 2,604 2,666 01-760-6165-00 Commissioners Expense 585 830 425 685 425 01-760-6170-00 Computer Hardware Purchase 4,078 7,521 9,733 24,724 16,035 01-760-6175-00 Computer Hardware Maintenance 3,337 13,070 7,783 3,818 7,396 01-760-6200-00 Contract Services Expense 32,344 29,397 19,125 49,125 85,000

On Call HR Services, Compensation Study, & COSA01-760-6215-00 Damages 5,446 - - - - 01-760-6225-00 Deferred Compensation 2,164 - - - - 01-760-6230-00 Dental Insurance 28,463 34,854 39,082 37,146 42,537 01-760-6245-00 Disability Expense 5,157 6,170 6,110 7,135 6,720 01-760-6250-00 Dues and Subscriptions 20,695 16,085 25,000 25,000 25,000 01-760-6280-00 Electricity 21,826 24,651 25,150 23,150 25,000 01-760-6310-00 Equipment Expense - - - - - 01-760-6325-00 Franchise Tax 76,697 84,708 95,440 110,832 109,541 01-760-6330-00 Freight Expense 2,083 1,604 2,500 500 1,500 01-760-6375-00 Housing Expense - 5,260 - - - 01-760-6385-00 Insurance - Property 284 276 304 309 310 01-760-6390-00 Insurance - Workers Comp 34,554 35,195 26,850 36,664 12,979 01-760-6395-00 Insurance - General Liability 32,933 36,107 39,719 40,215 37,695 01-760-6400-00 Internet 8,132 9,332 2,627 8,599 5,185 01-760-6405-00 Investment Expense 11,841 8,856 5,100 6,410 5,100 01-760-6410-00 Janitorial 36,204 28,005 28,789 29,924 30,971 01-760-6420-00 Labor Expense 269,506 250,621 393,718 420,725 497,817 01-760-6421-00 Labor Expense - OT 2,079 2,393 7,194 8,194 11,253 01-760-6450-00 Landscaping Expense 4,237 3,280 3,372 3,503 3,372 01-760-6455-00 Legal 35,148 15,187 12,750 7,750 10,625 01-760-6460-00 Life Insurance 1,815 2,011 2,273 2,223 2,500 01-760-6485-00 Management Expense 114 - - - -






Lausman Annex (Clearing/Home Account)Project: MWC-20-760AX01-760-6490-00 Materials and Supplies - 222 500 750 500 01-760-6500-00 Meals - 133 - (150) - 01-760-6520-00 Medical Insurance 306,566 379,484 418,652 428,152 471,279 01-760-6530-00 Medicare 23,365 24,359 26,352 25,402 29,261 01-760-6535-00 Meeting Expense 6,760 6,116 6,500 6,500 6,500 01-760-6540-00 Miscellaneous 20,144 7,747 1,500 500 1,000 01-760-6545-00 Moving and Recruitment Expense - 7,935 - - - 01-760-6550-00 Natural Gas 4,651 8,040 6,400 6,400 6,400 01-760-6555-00 Network 15,212 14,406 15,351 15,551 15,888 01-760-6568-00 Occupational Health 245 1,536 2,300 1,675 2,200 01-760-6570-00 Office Equipment 14,637 13,462 2,650 17,650 2,650 01-760-6580-00 Office Supplies 8,988 9,520 8,600 9,600 10,000 01-760-6595-00 Payroll Expense 1,680,710 1,680,530 1,817,352 1,781,127 2,017,967 01-760-6600-00 PERS Retirement 125,129 180,345 191,360 193,360 280,556 01-760-6620-00 Postage - 11 6,000 100 2,000 01-760-6630-00 Printing 344 748 1,000 1,750 1,000 01-760-6640-00 Professional License - 335 500 0 500 01-760-6680-00 Safety Equipment 200 132 250 50 250 01-760-6685-00 Safety Program - 359 500 500 500 01-760-6700-00 Social Security 86,881 101,995 112,676 110,676 125,114 01-760-6710-00 Software Purchase 5,651 18,540 4,300 7,277 7,568 01-760-6715-00 Software Maintenance 57,214 37,019 47,405 45,410 37,303 01-760-6720-00 Special Events 2,157 977 2,125 2,725 2,125 01-760-6730-00 Storm Drain 3,704 3,923 4,150 3,650 4,150 01-760-6750-00 Telephone 654 747 550 1,750 700 01-760-6780-00 Training 6,822 15,165 33,100 28,100 24,300 01-760-6783-00 Travel Expense - 1,679 - - - 01-760-6785-00 Unemployment Expense 11,789 - - - - 01-760-6790-00 Uniforms 152 185 500 1,200 500 01-760-6795-00 Vacation / Comp Time - 8,576 10,000 30,000 10,000 01-760-6805-00 Veba 25,600 28,700 30,300 30,100 32,902 01-760-6810-00 Vehicle Expense 3,539 1,242 2,126 2,625 1,276 01-760-6885-00 Safety Program 527 275 - 250 - 01-760-6890-00 Wellness Program 2,189 702 1,515 715 1,615 01-760-8000-00 Labor Clearing (1,267,139) (1,395,582) (1,817,352) (1,552,195) (1,736,230) 01-760-8001-00 Overhead Clearing - Annex (1,795,498) (1,453,431) (1,749,855) (2,037,022) (2,356,265)






Engineering - Maps and Records/Technical Assistance 1,060,593$ Project: MWC-20-766MR

01-766-6080-00 Cell Phone Expense - - - - - 01-766-6170-00 Computer Hardware Purchase - - - - 3,500 01-766-6175-00 Computer Hardware Maintenance - - - - - 01-766-6200-00 Contract Services Expense 43,099 6,738 - - - 01-766-6250-00 Dues and Subscriptions 109 (786) - - - 01-766-6310-00 Equipment Expense - - - - - 01-766-6400-00 Internet 173 360 - 514 - 01-766-6420-00 Labor Expense 834,760 673,514 908,717 1,030,159 1,013,871 01-766-6421-00 Labor Expense - OT 364 591 - - - 01-766-6465-00 Locate Expense - - - - - 01-766-6490-00 Materials and Supplies 2,998 2,310 2,000 5,200 2,000 01-766-6540-00 Miscellaneous 260 263 400 - 400 01-766-6580-00 Office Supplies 447 - - - - 01-766-6640-00 Professional License - 140 - - - 01-766-6665-00 Recording Fees 1,332 1,527 1,500 1,700 1,600 01-766-6680-00 Safety Equipment 143 - - - - 01-766-6710-00 Software Purchase - - - - - 01-766-6715-00 Software Maintenance 23,448 17,083 30,000 22,500 30,000 01-766-6750-00 Telephone - 1,706 - - - 01-766-6810-00 Vehicle Expense 8,553 8,148 9,020 9,020 9,222

Public Information 40,460$ Project: MWC-20-767PI

01-767-6000-00 Advertising 1,910 1,306 2,000 2,000 1,300 01-767-6070-00 CCR, Newsletter & Misc. Info 7,057 19,979 18,400 18,400 20,000 01-767-6200-00 Contract Services Expense - - - - - 01-767-6250-00 Dues and Subscriptions 28 14 - - - 01-767-6270-00 Education Programs 1,078 - 1,500 500 - 01-767-6290-00 Emergency Payment Assistance 8,600 14,328 15,000 8,576 15,000 01-767-6420-00 Labor Expense 133,572 103,714 - - - 01-767-6421-00 Labor Expense - OT - - - - - 01-767-6490-00 Materials and Supplies 10 - - - - 01-767-6720-00 Special Events 1,156 1,003 2,000 1,500 1,000 01-767-6870-00 Website 4,160 2,184 2,200 3,200 3,160






Conservation 380,673$ Project: MWC-20-769CO

01-769-6180-00 Conservation Grants 9,799 9,962 20,000 5,000 10,000 01-769-6190-00 Conservation Incentives 32,141 16,188 30,000 15,000 20,000 01-769-6200-00 Contract Services 1,800 - - - - 01-769-6370-00 Grants/Partnerships/Donations 1,100 1,100 1,500 1,500 1,500 01-769-6420-00 Labor Expense 276,603 251,656 292,528 300,279 337,545 01-769-6421-00 Labor Expense - OT 272 700 1,024 1,024 - 01-769-6490-00 Materials and Supplies 1,738 689 2,500 500 1,000 01-769-6630-00 Printing 140 122 300 300 150 01-769-6720-00 Special Events 66 555 1,100 1,100 1,100 01-769-6770-00 Temporary Labor - 5,757 7,000 7,000 7,000 01-769-6810-00 Vehicle Expense 2,187 2,267 2,180 2,180 2,378

Engineering - Inspection and Patrolling (Underground Locates) 288,248$ Project: MWC-20-770IP

01-770-6080-00 Cell Phone Expense - - - - - 01-770-6310-00 Equipment Expense - - - - - 01-770-6400-00 Internet 507 - - - - 01-770-6420-00 Labor Expense 227,719 204,982 218,357 214,291 248,547 01-770-6421-00 Labor Expense - OT 8,732 14,034 13,088 13,088 13,911 01-770-6465-00 Locate Expense 14,473 10,770 10,000 10,000 13,000 01-770-6490-00 Materials and Supplies 962 63 3,000 3,000 250 01-770-6750-00 Telephone - 853 - - - 01-770-6810-00 Vehicle Expense 21,102 23,505 25,869 25,869 12,540

Transportation and Fleet Clearing (276,197)$ Project: FL-20-"Various"

01-800-6200-00 Contract Services Expense 41,343 32,896 45,000 45,000 35,000 Vehicle/Equipment Repair - COM

01-800-6350-00 Gas/Fuel - Equipment 1,522 2,207 2,500 2,500 2,500 01-800-6360-00 Gas/Fuel - Fleet 59,124 67,517 80,000 80,000 75,000 01-800-6380-00 Insurance - Auto & Equipment 19,292 17,787 19,037 19,037 14,891 01-800-6420-00 Labor Expense 38,159 42,773 26,699 41,376 27,511 01-800-6490-00 Materials and Supplies 63,015 102,084 106,000 106,000 100,000 01-800-6540-00 Miscellaneous 9,388 - - - - 01-800-8002-00 Transportation Clearing (645,711) (520,693) (473,477) (473,477) (531,099)

Totals 1,430,250$ 1,782,242$ 1,426,972$ 2,217,476$ 1,493,785$ 1,493,785$




Overhead Expense Type Allocation Total Duff Service Center AnnexAdvertising Expense Shared 4,500.00 922.50 1,665.00 1,912.50 Amortization Expense Shared 105,340.00 21,594.70 38,975.80 44,769.50 Answering Service Direct 3,000.00 - 3,000.00 - Audits/Accounting Shared 22,500.00 4,612.50 8,325.00 9,562.50 Board of Commissioners Expense Shared 1,000.00 205.00 370.00 425.00 Cafeteria Plan Expense Shared 1,470.00 301.35 543.90 624.75 Cell Phone Expense Direct 7,020.00 - 6,260.67 759.33 City Recorder Shared 6,272.16 1,285.79 2,320.70 2,665.67 Computer Hardware Purchase Both 35,000.00 4,900.00 14,065.00 16,035.00 Computer Hardware Maintenance/Support Both 17,200.00 3,440.00 6,364.00 7,396.00 Contract Services Expense Shared 200,000.00 41,000.00 74,000.00 85,000.00 Dental Insurance Direct 102,188.43 19,829.73 39,821.54 42,537.16 Disability Expense Direct 16,100.00 2,880.00 6,500.00 6,720.00 Dues and Subscriptions Direct 38,500.00 6,000.00 7,500.00 25,000.00 Electricity Direct 40,000.00 - 15,000.00 25,000.00 Franchise Fee Shared 257,744.00 52,837.52 95,365.28 109,541.20 Freight Expense Direct 1,500.00 - - 1,500.00 Garbage Direct 3,300.00 - 3,300.00 - Insurance - Workers Compensation Direct 87,111.40 26,490.21 47,642.55 12,978.64 Insurance - General Liability Direct 87,226.44 17,379.84 32,151.24 37,695.36 Insurance - Property Direct 1,655.00 - 1,345.00 310.00 Internet (hot spots) Shared 12,200.00 2,501.00 4,514.00 5,185.00 Investment Expense Shared 12,000.00 2,460.00 4,440.00 5,100.00 Janitorial Direct 59,336.16 900.00 27,465.00 30,971.16 Labor Expense (chargeable time) Direct 1,609,363.14 487,577.35 623,969.22 497,816.58 Labor Expense - OT (chargeable time) Direct 11,252.52 - - 11,252.52 Landscaping Expense Direct 6,612.10 - 3,239.93 3,372.17 Legal Shared 25,000.00 5,125.00 9,250.00 10,625.00 Life Insurance Direct 5,600.00 1,000.00 2,100.00 2,500.00 Materials and Supplies Direct 15,000.00 500.00 14,000.00 500.00 Medical Insurance Direct 1,119,065.37 223,893.11 423,893.19 471,279.08 Medicare Direct 67,284.35 13,430.35 24,593.48 29,260.52

(continued)

MEDFORD WATER COMMISSIONOVERHEAD EXPENSE ALLOCATION

BY CLEARING/HOME ACCOUNT


Overhead Expense Type Allocation Total Duff Service Center AnnexMeeting Expense Direct 8,400.00 1,500.00 400.00 6,500.00 Miscellaneous Direct 2,000.00 500.00 500.00 1,000.00 Natural Gas Direct 10,600.00 - 4,200.00 6,400.00 Network/Tech Services Shared 37,384.20 7,663.76 13,832.15 15,888.29 Occupational Health Direct 5,450.00 750.00 2,500.00 2,200.00 Office Equipment Direct 6,250.00 2,600.00 1,000.00 2,650.00 Office Supplies Direct 14,250.00 1,500.00 2,750.00 10,000.00 Payroll Expense (Reg Salaries + OT) Direct 4,640,299.92 926,231.21 1,696,101.95 2,017,966.77 PERS Direct 727,532.12 135,062.32 311,913.76 280,556.04 Postage Direct 2,000.00 - - 2,000.00 Printing Direct 1,000.00 - - 1,000.00 Professional License Direct 3,300.00 2,000.00 800.00 500.00 Safety Equipment Direct 20,750.00 500.00 20,000.00 250.00 Safety Program Direct 1,500.00 500.00 500.00 500.00 Small Tools/Equipment Direct 20,500.00 500.00 20,000.00 - Social Security Direct 287,698.60 57,426.33 105,158.32 125,113.94 Software Purchase Both 17,600.00 3,520.00 6,512.00 7,568.00 Software Maintenance Both 84,100.00 16,420.00 30,377.00 37,303.00 Special Events Shared 5,000.00 1,025.00 1,850.00 2,125.00 Storm Drain/Street Fees Direct 10,450.00 - 6,300.00 4,150.00 Telephone Direct 5,500.00 - 4,800.00 700.00 Training Direct 47,100.00 10,800.00 12,000.00 24,300.00 Uniforms Direct 17,250.00 750.00 16,000.00 500.00 HRA Veba Direct 74,903.00 14,401.00 27,600.00 32,902.00 Vacation Accrual/Reversal Direct 30,000.00 10,000.00 10,000.00 10,000.00 Vehicle Expense Direct 28,797.00 10,237.00 17,284.00 1,276.00 Wellness Program Shared 1,200.00 246.00 444.00 510.00

10,092,155.90$ 2,145,198.57$ 3,854,803.67$ 4,092,153.66$

Overhead % by Home Account 173.1% 145.7% 176.9%

Total Duff Service Center AnnexNumber of Employees by Location 62 12 23 27% Employees by Location 100% 20% 37% 43%

BY CLEARING/HOME ACCOUNT

MEDFORD WATER COMMISSIONOVERHEAD EXPENSE ALLOCATION


Capital Expenditures The 2019-20 Adopted Budget includes $7,279,000 in Capital Expenditures. Capital Expenditures are items that are used in the course of operation and has a useful life that extend beyond a year. The Commission has a capitalization threshold of $5,000 or more. As displayed in the graph to the right, 81% of the projects are Nonrecurring Capital Expenditures. Routine Capital Expenditures are those that are included in every year’s budget. The largest of the nonrecurring capital projects is the design and construction of the engineered lagoons (purification) at the Robert A. Duff Water Treatment Plant in the amount of $2.1 million or 29% of the budget.

Capital Expenditures are further broken down into categories relating to the nature of the utility such as:

• Source of Supply • Purification • Transmission • Distribution Reservoirs • Distribution Mains • Distribution Pumping • Distribution Appurtenances • Other Assets

Of the Capital Expenditures in the 2019-20 fiscal year, it is anticipated that 52% are Systems Development Charge (SDC) eligible. The most significant of the SDC eligible projects is the design and construction of the engineered lagoons at the Robert A. Duff Water Treatment Plant and construction of the Foothill Roads (distribution main) waterline project in East Medford. Both projects are eligible for the System Wide SDC.

19%

81%

Routine vs. Nonrecurring Capital Expenditures

Routine Nonrecurring

52%48%

SDC vs. Non SDC Eligible Capital Expenditures

SDC eligible Non SDC eligible


Capital Expenditures 2019-20

Source of Supply - $650,000

Design & Construct Rancheria

Duff II Intake Permit

Purification - $3,420,000

Equipment at the Duff WTP, Coalmine & the Big Butte Springs

Design & Construct Corrosion Control System

Engineered Lagoons at the Duff WTP

Rehabilitate Filters 5-8 & Design/Construct Filters 13-16

Transmission - $150,000

Access Road Rebuilds

Distribution Mains - $1,775,000

Foothill Road, Miscellaneous and Oversizing

Distribution Pumping - $207,500

Barneburg Pump Station Mag Meter, Brookdale Pump Station Roof, Bullis Mag Meter & Stanford Pump Station Upgrade

Distribution Appurtenances - $265,000

Hydrants, Large Meters and Service Connections

Other Assets - $811,500

Control Network, Trucks, Software and Hardware

Total CIP Expenditures - $7,279,000


Source of Supply9%

Purification47%

Transmission2%

Distribution Mains24%

Distribution Pumping

3%

Distribution Appurtenances

4%

Other Assets11%

CIP Expenditures 2019-20


CIP Expenditures 2019-20

Source of Supply,

$650,000

Purification, $3,420,000

Transmission, $150,000

Distribution Mains,

$1,775,000

Distribution Pumping, $207,500

Distribution Appurtenances,

$265,000

Other Assets, $811,500



2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29

Source of Supply 650,000 50,000 50,000 50,000 344,224 207,667 50,000 50,000 50,000 50,000

Purification 3,420,000 5,957,554 7,095,029 5,514,791 7,529,912 7,739,997 6,382,392

Transmission 150,000 100,000 100,000 100,000 100,000 361,739 2,719,961 100,000 1,271,680 11,652,811

Distribution Mains 1,775,000 200,000 372,142 1,650,950 200,000 200,000 200,000 200,000 200,000 200,000

Distribution Pumping 207,500 250,000 250,000 898,000 263,338 250,000 5,480,296 3,051,693 250,000 250,000

Distribution Reservoir 800,000 525,272 5,688,983 5,895,083 17,761,247

Distribution Appurtenances 265,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000 600,000

Other Assets 811,500 1,035,181 715,988 717,829 650,000 650,000 650,000 801,443 961,336 650,000

Total $ 7,279,000 $ 8,992,735 $ 9,183,160 $ 9,531,570 $ 9,687,475 $ 10,009,402 $ 10,225,528 $ 10,492,119 $ 15,610,491 $ 31,164,059

Ten Year Capital Plan


10 Year Fund Balance Analysis

Water Fund

Fiscal Year

Capital Cost from 10 year

CIP PlanBeginning Balance

Water Revenue

FWTP Revenue

FWRD Revenue

SDC's and Other

Operating Revenue

Operating and Other Expense Transfers In Transfers Out Capital Outlay

Adjusted Ending Balance

13-14 4,871,900 5,654,793 9,645,087 578,317 500,193 1,418,402 (8,270,284) 1,243,540 (1,223,061) (4,871,900) 4,675,087 14-15 4,751,046 4,675,087 10,377,815 547,884 394,922 4,388,739 (8,442,484) 3,252,416 (1,217,805) (4,751,046) 9,225,528 15-16 6,527,816 9,225,528 11,748,355 609,777 397,880 2,593,593 (8,909,638) - (1,282,657) (6,527,816) 7,855,022 16-17 8,224,836 7,855,022 12,749,923 601,078 355,037 2,323,715 (9,291,298) 2,122,828 (1,486,115) (8,224,836) 7,005,354 17-18 7,636,072 7,096,553 14,510,119 594,868 354,933 2,090,071 (9,948,654) 2,500,000 (949,801) (7,636,072) 8,612,017 18-19 6,494,475 8,612,017 15,600,000 600,000 400,000 2,473,000 (11,180,640) - (3,275,000) (5,694,475) 7,534,902 19-20 7,279,000 7,534,902 16,500,000 600,000 400,000 2,336,000 (11,908,016) - (2,275,000) (7,279,000) 5,908,887 20-21 9,000,000 5,908,887 17,968,500 600,000 - 1,672,800 (11,515,256) - (1,375,000) (9,553,663) 3,706,268 21-22 9,200,000 3,706,268 19,720,429 600,000 - 1,726,140 (11,860,714) - (875,000) (10,061,875) 2,955,248 22-23 9,500,000 2,955,248 21,396,665 600,000 - 1,781,844 (12,216,535) - (875,000) (10,704,796) 2,937,426 23-24 9,700,000 2,937,426 22,680,465 600,000 - 1,840,027 (12,583,031) - (875,000) (11,261,344) 3,338,542 24-25 10,000,000 3,338,542 23,190,776 600,000 - 1,900,810 (12,960,522) - (875,000) (11,961,405) 3,233,201 25-26 10,200,000 3,233,201 24,002,453 600,000 - 1,964,321 (13,349,338) - (875,000) (12,570,312) 3,005,324 26-27 10,500,000 3,005,324 25,322,588 600,000 - 2,030,691 (13,749,818) - (875,000) (13,332,110) 3,001,675 27-28 10,800,000 3,001,675 26,525,411 600,000 - 2,100,062 (14,162,312) - (875,000) (14,128,532) 3,061,302 28-29 11,100,000 3,061,302 26,525,411 600,000 - 2,172,579 (14,587,182) - (875,000) (11,100,000) 5,797,110


Fund Balance Analysis


Water Construction Fund

Fiscal Year Beginning Balance Resources Transfers In Transfers Out Ending Balance13-14 10,424,579 60,138 - (1,243,540) 9,241,177 14-15 9,241,177 58,657 - (3,252,416) 6,047,418 15-16 6,047,418 50,005 - - 6,097,423 16-17 6,097,423 17,734 500,000 (2,025,199) 4,589,958

Actual 17-18 4,589,958 19,142 - (2,500,000) 2,109,100 Estimated 18-19 2,109,100 105,076 2,000,000 - 4,214,176 Budget 19-20 4,214,176 115,890 1,000,000 - 5,330,066

20-21 5,330,066 146,577 500,000 - 5,976,643 21-22 5,976,643 164,358 - - 6,141,001 22-23 6,141,001 168,878 - - 6,309,878 23-24 6,309,878 173,522 - - 6,483,400 24-25 6,483,400 178,293 - - 6,661,693 25-26 6,661,693 183,197 - - 6,844,890 26-27 6,844,890 188,234 - - 7,033,124 27-28 7,033,124 193,411 - - 7,226,535 28-29 7,226,535 198,730 - - 7,425,265




Future Main Replacement Plant Fund

Fiscal Year Beginning Balance Resources Transfers In Transfers Out Ending Balance13-14 2,590,877 14,946 275,000 - 2,880,823 14-15 2,880,823 23,756 275,000 - 3,179,579 15-16 3,179,579 26,291 275,000 - 3,480,870 16-17 3,480,870 14,723 - (21,405) 3,474,188

Actual 17-18 3,474,188 22,619 - - 3,496,807 Estimated 18-19 3,496,807 78,193 275,000 - 3,850,000 Budget 19-20 3,850,000 95,000 275,000 - 4,220,000

20-21 4,220,000 116,050 275,000 - 4,611,050 21-22 4,611,050 126,804 275,000 - 5,012,854 22-23 5,012,854 137,853 275,000 - 5,425,707 23-24 5,425,707 149,207 275,000 - 5,849,914 24-25 5,849,914 160,873 275,000 - 6,285,787 25-26 6,285,787 172,859 275,000 - 6,733,646 26-27 6,733,646 185,175 275,000 - 7,193,821 27-28 7,193,821 197,830 275,000 - 7,666,651 28-29 7,666,651 210,833 275,000 - 8,152,484




Future Water Rights Development Fund

Fiscal Year Beginning Balance Resources Transfers In Transfers Out Ending Balance13-14 1,720,640 10,982 500,193 - 2,231,815 14-15 2,231,815 20,629 394,921 - 2,647,365 15-16 2,647,365 23,787 397,880 - 3,069,032 16-17 3,069,032 14,110 355,037 (20,529) 3,417,650

Actual 17-18 3,417,650 23,477 354,933 - 3,796,060 Estimated 18-19 3,796,060 96,775 400,000 - 4,292,835 Budget 19-20 4,292,835 110,000 400,000 - 4,802,835

20-21 4,802,835 132,078 - - 4,934,913 21-22 4,934,913 135,710 - - 5,070,623 22-23 5,070,623 139,442 - - 5,210,065 23-24 5,210,065 143,277 - - 5,353,342 24-25 5,353,342 147,217 - - 5,500,559 25-26 5,500,559 151,265 - - 5,651,824 26-27 5,651,824 155,425 - - 5,807,249 27-28 5,807,249 159,699 - - 5,966,949 28-29 5,966,949 164,091 - - 6,131,040




Future Water Supply and Treatment Plant Fund

Fiscal Year Beginning Balance Resources Transfers In Transfers Out Ending Balance13-14 1,902,211 13,105 447,868 - 2,363,184 14-15 2,363,184 22,607 547,884 - 2,933,675 15-16 2,933,675 27,479 609,777 - 3,570,931 16-17 3,570,931 16,674 601,078 (20,529) 4,168,154

Actual 17-18 4,163,777 28,669 594,868 - 4,787,314 Estimated 18-19 4,787,314 120,000 600,000 - 5,507,314 Budget 19-20 5,507,314 140,000 600,000 - 6,247,314

20-21 6,247,314 171,801 600,000 - 7,019,115 21-22 7,019,115 193,026 600,000 - 7,812,141 22-23 7,812,141 214,834 600,000 - 8,626,975 23-24 8,626,975 237,242 600,000 - 9,464,216 24-25 9,464,216 260,266 600,000 - 10,324,482 25-26 10,324,482 283,923 600,000 - 11,208,406 26-27 11,208,406 308,231 600,000 - 12,116,637 27-28 12,116,637 333,208 600,000 - 13,049,844 28-29 13,049,844 358,871 600,000 - 14,008,715




Vernal Pool Management Fund

Fiscal Year Beginning Balance Resources Transfers In Transfers Out Ending Balance13-14 125,434 724 - - 126,158 14-15 126,158 1,040 - - 127,198 15-16 127,198 1,052 - - 128,250 16-17 128,250 541 30,000 (30,789) 128,002

Actual 17-18 128,002 833 - - 128,835 Estimated 18-19 128,835 3,700 - - 132,535 Budget 19-20 132,535 3,300 - - 135,835

20-21 135,835 3,735 - - 139,570 21-22 139,570 3,838 - - 143,409 22-23 143,409 3,944 - - 147,352 23-24 147,352 4,052 - - 151,405 24-25 151,405 4,164 - - 155,568 25-26 155,568 4,278 - - 159,846 25-27 159,846 4,396 - - 164,242 27-28 164,242 4,517 - - 168,759 28-29 168,759 4,641 - - 173,400




MEDFORD WATER COMMISSION Adopted Budget... · 2019. 7. 2. · medford water commission adopted...

Documents

Transcript of MEDFORD WATER COMMISSION Adopted Budget... · 2019. 7. 2. · medford water commission adopted...