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HomeMy WebLinkAbout09.a.1)a) Recycled Water Accounting - Consider continuing current method of tracking as line item or establishing a separate fund for recycled water. tr
RECAP OF ITEM D FROM
11-10-16 CWMP BOARD WORKSHOP
RECYCLED WATER ACCOUNTING
Danea Gemmell
Planning & Development Services
Division Manager
Board Meeting
December 15, 2016
1
ITEM D
RECYCLED WATER ACCOUNTING
By Danea Gemmell, Division Manager— Planning and
Development
Sudhir Pardiwala - Raftelis Financial Consultants (RFC)
1
12/07/16
Recycled Water Accounting:
• Does the Board want to continue to track Recycled
Water Cost and Revenues separately as a
formally adopted Budget?
or
• Establish a Separate Enterprise Fund for Recycled
Water?
1
RECYCLED WATER POLICY QUESTION
ENTERPRISE FUND vs. FORMALLY ADOPTED
DETAILED BUDGET
Enterprise Fund Formally Adopted Detailed
Budget
• Potential loss of flexibility 0 Existing recycled water
• Expectation of the separate infrastructure funded through
fund: EPA grant and is eligible
• Self Sufficient? wastewater cost
• Separate recycled water
• Proposition 218 concerns? accounting division formally
started in FY 16-17:
• Board adopted RW Budget
• Tracking costs
• Tracking revenues
• Future budget can show
Concord revenues and value
not charged for treatment plant
use
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12/07/16
RECYCLED WATER PROGRAM BUDGET
Budget Overview By Expense Category
Account IFY 2015-16 FY 2015-16 FY2016-17 Projected Percent Budget Percent
Description
Salarles&wages $o $207,800 $763,147 5555,347 2673% 5763,147 0.0%
=
eer So S189,0oo $477,148 5288,148 152.5% 5477,148 0.0%
Ben
Chemicals $0 $74.000 $84,000 $10.000 135% S84,000 0.096
IJtllttles $0 $160,000 $175,000 515,000 9,4% $175,000 0.0%
Repags 8' So $6,800 $30,000 $23,200 3412% $30.000 0.0%
Mahrtenancs
Professional $0 SS00 $14,000 $13,500 2700A% $14,000 0.0%
Legal Services
Outside Services $0 S120,OW $202,500 $82,500 68.8% 5202,500 0.0%
Materials& $0 56,400 $5,900 (5500; 7.8% 55,900 0.0%
Supplies
Other Expenses $o $45,600 $50.024 54,424 97% 550,024 0.0%
Total So $810,100 51,801,719 5991,619 122.4% $1,801,719 0A%
■
RECYCLED WATER CONSUMPTION
Actual Budgeted Projected Projected
FY 2016 FY 2017r2019
CCCSD Plant Industrial Use(million gallons) 355 355 355 355
Zone 1 Former Potable(million gallons) 71 73 73 73
Zone 1 Former Canal or Well(million gallons) 147 151 151 1S1
Residential Fill(million gallons) 12 6 6 r
Satellite 0 0 0
Total Recycled Water Consumption(million gallons) 585 585 585 585
CCCSD Plant Industra;Use(%) 60.7% 60.7% 60.7% 60.7%
Zone 1(%) 37.2% 38.2% 38.2% 38.2%
Residential Fill(%) 2.1% 1.0% 1.0% 1.0%
Satellite(%) 0.0% 0.0% 0.0% 0.0%
Total 100.0% 100.0% 100.0% 100.0%
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12/07/16
FY 2016-17 RECYCLED WATER
TOTAL EXPENSES
ALLSUB-PROGRAMS
Salaries&Wages $763,147
Employee Benefits $477,148
Chemicals $84,000
Utilities $175,000
Repairs&Maintenance F,:te P a $30,000
Professional&Lega+Services $14,000
Outside Services $202,500
Materials&Supplies $5,900
Other Expenses $50,024
Debt Service(Interest on Debt Serv.ce) $9,363
TOTAL OPERATING EXPENSES $1,811,082
CAPITAL EXPENSES
Treatment Plant and Program-wide 5462,185
Distribution $37,815
Res'dentlal FIII
Sate"iite
TOTAL CAPITAL EXPENSE $500,OOL
TOTAL O&M+CAPITAL+DEBT INTEREST $2,311,082
FY 2016-17 RECYCLED WATER
EXPENSE ALLOCATIONS BY CUSTOMER CLASS
ALLOCATED O&M+CAPITAL
CCCSD Plant Industrial Use Share
Treatment Rantand Pr ram-w'de $687,139 _
Total CCCSD Plant Industrial Use Share $687,139
Zone 1 Share
Treatment Plant and Progra—wide $432,607
Distnbution 5177,227
Total Zone 1 Share $909,834
Residential FIII Share
Treatment Plant and Program-wide $11,614
Reslden[al Fill 5467,920
Total Residential FIII Share $479,534
Satellite Share
Treatment Plant and Program wide $O
Satellite 5234,S75
Total Satellite Share SZ34,575
TOTAL O&M+CAPITAL $4311,082
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12/07/16
FY 2016-17 RECYCLED WATER
REVENUE AND EXPENSES
Reven ue/ Concord Credit for Adjusted Change in Net
11 Value Revenue Zone 1 ReW Revenue Expenses Position
CCSD Plant Industrial Use $467,255' $219,885 $687,139 $687,139
one 1 $496,345 $291,147 ($158,830) $628,662 $909,834 ($281,173
esidential Fill $326,083' $153,451 $479,534 $479,534
atellite $234,575 Lo- $234,575 $234,575
otal $1,524,Z57 $664,482 ($158,830) $Z,OZ9,909 $2,311,062 ($281,173
'value not
charged
g
_lane 1-Former Potable 53.48 per 1000 gallons
Zone 1-Former Canal/Well,51!61 per 1000 gallons
I
RECYCLED WATER ZONE 1 CUSTOMERS
t, +TIER,
CONSUMPTION
�J
•Former Potable:$3.48 per 1000 gallons
•Former Canal/Well:$1.61 per 1000 gallons
2015 Account and Consumption data '
12/07/16
STAFF RECOMMENDATIONS FOR ITEM D
• Keep Formally Adopted Detailed Budget
• Refine FY 2017-18 Budget to show all
revenues and values not charged from
recycled water
• Implement phased Zone 1 rate structure to
consolidate the two tiers
QUESTIONS?
6