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02. Evergreen Sewer District Rate for FY 2015� City of Kalispell Post Office Box 1997 -Kalispell, Montana 59903-1997 --° - Telephone (406) 758-7000 Fax - (406) 758-7758 M01VIAN4 .. REPORT TO: Doug Russell, City Manager FROM: Rick Wills, Finance Director SUBJECT: Evergreen Sewer Rate for Fiscal Year 2014/2015 MEETING DATE: August 4, 2014 BACKGROUND: Please find attached several sheets of information. This compilation is for the City of Kalispell Wastewater Treatment Plant (WWTP) operations only and does not include the billing costs, bad debt expense, depreciation or sanitary sewer expenses. The first sheet is a compilation of the expenses of the WWTP for the fiscal year 2014. The WWTP operating expenses increased about 6% from the prior year. FY2013 expenses are included for comparison. Evergreen Sewer District's FY2015 rate is based on our operational expenses for FY2014 prorated at the percent of usage based on meter readings at the lift station and the plant. A page is attached with the meter readings and usage. Evergreen's usage is up. 1.33%, while the total plant usage is up 2.18%. As a result, Evergreen's share of the total flows has decreased from 16.46% to 16.33%. This is not a percent of capacity only a percent of flows treated at the plant. The percent of usage (16.33%) is applied to our operating expenses and replacement fund requirements to arrive at the total cost for treating Evergreen's sewage. The cost is then divided by their gallons of usage to arrive at the rate per thousand. This calculates to $1.78 (up $0.04 from FY2014) per thousand and is the new rate for FY2015. Due to the expansion of the plant, beginning in FYI 1 the district pays 12% of the debt service costs regardless of the usage. The Evergreen debt service expense for FY15 is $10,965.65 per month, down from $13,970.41 for FY14. This debt service decrease is the result of excess principal payments related to the refinancing of debt in fiscal year 2013. The current agreement calls for Evergreen to share in the equity of the WWTP Replacement Reserve account. A reconciliation of the reserve account is included. The items for which replacement funds were used are listed on the reconciliation page. The account earned $8,760 in interest. The equipment replacement schedule has been adjusted and updated for the reconciliation of the reserve account. Evergreens total equity in the replacement reserve account is $339,122. RECOMMENDATION: It is recommended that the City Council move to adopt $1.78 per thousand gall s and $10,965.65 per month as the FY2015 Evergreen Sewer District's sewage treatment rate and t ervice charge. Rick Wills Finance Director Report compiled: July 30, 2014 2014 WWTP... FISCAL YEAR 2014 Prepared: 7/28/14 City Finance Office Wages/fica/medt/wc/unemp. $ 453,284.00 Overtime $ 21,554.00 Health Ins. $ 80,944.00 PERD $ 33,763.00 Supplies & equipment $ 14,160.00 Non -capital equipment $ 1,452.00 Lab supplies $ 8,292.00 Alum $ 18,343.00 Chemicals $ 15,458.00 Gas & Oil $ 14,677.00 Postage & freight $ 227.00 Licenses & fees $ 5,712.00 Electricity $ 166,524.00 Water $ 5,238.00 Natural Gas $ 58,626.00 phone lease/charges/pagers/alarms $ 4,566.00 Auditing $ 4,000.00 Contract Serv-Glacier Gold $ 121,130.00 Other Contract Sery $ 34,355.00 Consultants $ 18,634.00 Misc. Maintenance $ 33,926.00 School & Training $ 6,495.00 Medical services/drug testing $ 444.00 Property & Liability Ins. $ 40,625.00 Central Garage $ 19,161.00 Admin. Transfer $ 117,592.00 Data Processing $ 25,560.00 Total Operating Expenses $ 1,324,742.00 x 0.1633 $ 216,265.86 $ 1.357 per thousand gallons Replacement $ 411,598.48 x 0.1633 $ 67,193.99 $ 0.422 per thousand gallons Annual cost to Evergreen $ 283,459.85 $ 1.78 per thousand gallons Debt service / Evergreen 12% $ 131,587.80 annual $ 10,965.65 per month Evergreen Flows 159,355,149 16.33% Total Kalispell Flows 976,134,000 2013 WWTP... FISCAL YEAR 2013 Prepared: 9/10/13 City Finance Office Wages/fica/medt/wc/unemp. $ 452,005.00 Overtime $ 20,672.00 Health Ins. $ 79,034.00 PERD $ 29,489.00 Supplies & equipment $ 17,114.00 Non -capital equipment $ 906.00 Lab supplies $ 7,697.00 Chemicals $ 9,390.00 Gas & Oil $ 13,421.00 Postage & freight $ 308.00 Licenses & fees $ 12,630.00 Electricity $ 158,951.00 Water $ 6,115.00 Natural Gas $ 44,483.00 phone lease/charges/pagers/alarms $ 4,469.00 Auditing $ 2,500.00 Contract Serv-Glacier Gold $ 123,871.00 Other Contract Sery $ 39,656.00 Consultants $ 3,976.00 Misc. Maintenance $ 19,625.00 School & Training $ 6,187.00 Medical services/drug testing $ 586.00 Property & Liability Ins. $ 43,575.00 Central Garage $ 5,500.00 Admin. Transfer $ 126,734.00 Data Processing $ 20,899.00 Total Operating Expenses $ 1,249,793.00 x 0.1646 $ 205,735.74 $ 1.308 per thousand gallons Replacement $ 411,598.48 x 0.1646 $ 67,755.63 $ 0.431 per thousand gallons Annual cost to Evergreen $ 273,491.37 $ 1.74 per thousand gallons Debt service / Evergreen 12% $ 167,644.92 annual $ 13,970.41 per month Evergreen Flows 157,261,967 16.46% Total Kalispell Flows 955,327,000 0 L W •L d 3 0000000000000 0 0 0 0 0 0 0 0 0 0 o� 000000000000� (OI- NMOOnOnON W N V'N(O NO f-fM N0LO LL OJ n 00 o O ao a0 CO ao N N (o G t�1 ` OMv OD n n r� �� cfl co t.. 0 r— r— Y) 3 a o m LL w N � Y p da o o000000000000 0 0 0 0 0 0 0 0 0 C. 0 0oOOC00000000 V L Of r; N(j (mwof00 V' t OO(O MMoMv OON 000 d a) MOOD (!7(fl0 0OD(M(O— �, O M OD O 0 CD 0 00 co Lc) Co co 3 A um)V On�N ao�nMoao0, N Cl) IT to O co n 'on O00 O C � O � w O IL U c w ego c Q G 3 m L - E 2 Mw a .y W O O Q N V N m = Cl) V T � 7 E — F- y O LL E9 0) a O ( 0 00 N • 76 Cl)— N O O O O O O O O O CD O O O O N y ) a0000o00000000 �t to OD CV 00 (M(O M(O T(O o 00 m L 00f�0IT0nMV'Nto f--N V•O0 N(M OM Nnr V'� M O O .0 00 0� O 0 0 n OO O OO M OD may" N NNM.-NNNN— NN OO OO n L � ' L w a � 0 o � c R d o LL N d:+CO 0 0 (flOOOO(OOCO 0 0 0 0 0 0 0 0 (O 0 f0 0 (OO 0 V Q' 0 ( (O V'(O 00(000 O0 �0O V' Q (n0 OI O O L Q1 rNvG OOODO(O V'w 00nOOn(MODOO 0 w N0 w 0M C a).d M 0) V_V'0 V_(O(O NO Oct MNOn N w N w J n O(M O n• 0) N LO(O 0) N O 00 49 N M L 3 L C Cl)OOOOO�NM V•000 w N � U) N+� m 2 OD o O N 3 C � � M V' V' V' V' V' d L m O O O O CDO O � O � O O O O O Q C M M N N N N N N N N N N N N N N Q 0 w M��(�Or N c C m y N 0 C. w IWI I I I ILLILLIPI 20 z o 0 0 0 0 0 0 0 0 o e o 0 0 0 0 0 0 0 0 rrTT,, .7 'D'0 n 0, N M n O t0-- V d' e oo In M N h 7 C• N et 7 'r '. h Z, N Z 01 01 a C N M 'NV N N N N W O\ M N h 0oo N 00 W It 't r" M O N lO O\ d' 5\ h l� M O aD V 00 r•+ —t C o0 [� (V Y1 t` t� (V no f+ O et ON O� O �O ' O h 'n "t t- O t M M vl w cl t-M N o0 01 r- 7 O\ 10 N M Q\ ,:t O O O w w m m t` O� 0� W O� 00 Oi et N �6 Vi h w 7 N M v� v h h Itt 7 v W W W 6s 6 � s's ss sq ds bs vs sry 6s 6s E9 6s v3 sus 6s 61) 6s 69 ss 6s 0 0 0 0 0 0 0 o 0 0 0 0 o 0 0 o O O O h to O\ to h \O .-+ N to 00 00 h h ON ON �O O\ d' �O M O O O CO) 00 00 M T IO M 00 01 h h �D O O\ 0) -! 1p .-+ M 7 M N �0 00 3 w �o\D �o b W) �oVi 'D t, 'o �o N N N N �o 00 00 00 �o O N — '. — .•-i .--i — M �--� W) rl 000 7 O M 69 69 6R 4. 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O O O O O ,--i � T O\ O1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N N N N (�V N N N C`V (�V N Q N N . r, C � M M O O O O O O O O O O O O O g M M M M M M M M M M M M M M M M M M M CITY OF KALISPELL-WWTP REPLACEMENT EQUIPMENT SCHEDULE Fiscal year ending 6/30: 2011 ADDS 2012 DELETES 2012 ADDS 2013 DELETES 2013 ADDS 2014 DELETES 2014 ADDS balance $4.672.10 2005 GMC 3/4 TON P/U $18,243.28 2005 GMC 3/4 TON P/U W/ PLOW $25,330.27 Interim_ Phosphorus equip $31,498.80 Equipment, etc. 1994 Plant: $1,610,566.75 Misc. process equipment $45,000.00 Mechanical Bar Screen $184,751.55 Grit removal & dewatering $135,765.85 Lift station pumps, motors & controls $195,616.00 Prim. Clarifier sludge collecting equip $147,168.87 Prim. Clarifier scum collecting equip $30,876.12 Bioreactor mechanical mixers $828,985.62 Final clarifier Rim Drive, mechanism,etc. $730.516.92 Dissolved Air floatation $300,000.00 Belt filter press $350,000.00 Chemical feed system $125,612.27 Effluent filters $400,000.00 UV Disinfection $392,513.94 Process air equipment $454,914.00 Fermenter mixers $393,120.00 Odor Control scrubber $204,948.78 Slide and stop gates $278,552.20 Emergency power generator $45,000.00 Sludge belt conveyor $64,090.05 Pumps -primary sludge, primary & final scum $15,000.00 Pumps-WAS,Fermenter Supematant,RAS $162.718.85 water sluuge nauung truck $30,385.00 Scum pumps(moyno pumps)-2 $23,200.81 Gas detection system $16.617.45 Gorman -Rupp 4" trash pump/trailer $14,334.95 John Deere tractor mower $4,000.00 Gas Monitor $15,048.00 Kenworth Sludge Truck $208,614.80 Utility Tractor w/60" mower/loader $12,375.00 Programmable Logic Control Unit $177,927.53 Move Fence to E Boundary $87,749.63 mist. replacement equipment -71552 71552 -96232 96232 -53186 53186 $25,502.30 mist. Equipment maintenance 44065 44065 -42635 42635 -87382 87382 $0.00 $ - $ (115.617 00) $ 115,617 00 $_. _ (138,867.00) $ 138.867.00 $ (140.568.00) $ 140.568.00 $8,231,969.62 $8,116,352.62 $8,231,969.62 $8,093,102.62 $8,231,969.62 $8,091,401.62 $8,231,969.62 $8,231,969.62 $ 411,598.48 $ 405,817.63 $ 411,598.48 $ 404,655.13 $ 411,598.48 $ 404,570.08 $ 411,598.48 FY2014 Notes: No additions, everything replaced worn out or obsolete equipment Prepared by: Rick Wills, Finance Director 7/30/2014