HomeMy WebLinkAbout05/15/2025 - Water Commission - SUPPLEMENTAL DOCUMENTS - Regular MeetingWater
Wastewater
Stormwater
$8,408,682
$8,718,984
$5.0 $6.0 $7.0 $8.0 $9.0 $10.0
Budget
Actual
Operating Revenues
Percent over budget: 3.7%
$9,257,717
$9,160,537
$0.0 $2.0 $4.0 $6.0 $8.0 $10.0
Budget
Actual
Operating Expenses
Percent under budget: 1.0%
$8,460,550
$8,718,933
$5.0 $6.0 $7.0 $8.0 $9.0 $10.0
Budget
Actual
Operating Revenues
Percent over budget: 3.1%
$6,147,268
$5,878,686
$0.0 $2.0 $4.0 $6.0 $8.0 $10.0
Budget
Actual
Operating Expenses
Percent under budget: 4.4%
$6,680,832
$6,909,047
$5.0 $6.0 $7.0 $8.0 $9.0 $10.0
Budget
Actual
Operating Revenues
Percent over budget: 3.4%
$3,387,029
$3,323,066
$0.0 $2.0 $4.0 $6.0 $8.0 $10.0
Budget
Actual
Operating Expenses
Percent under bud et: 1.9%
2
Water Fund Revenu
in thousands Percent of Year 33.3%
April Year to Date
Actual
Over/
(Under)Budget Actual
Over/
(Under) Inc/(Dec)
% Bud
Recvd % Act Recvd
2025 2025 Bud 2025 2025 2025 Bud 2024 2025 2024
Residential Water Sales $ 1,285 * $ 47 $ 4,909 $ 4,988 $ 80 (A)$ 323 26%26%
Com/Indl Water Sales 658 * 35 2,399 2,528 129 (B)269 23%24%
Excess Water Use Surcharge 6 * 2 19 12 (7)(C)(4) 1%1%
District Water Sales 159 * 51 506 581 74 63 21%20%
Other Water Sales 69 * 6 108 111 3 64 21%10%
PILOTs 126 9 468 499 31 52 26%26%
Operating Revenu 2,30 15 8,40 8,71 31 767 24%23%
Interest Revenue 200 (12)851 869 18 111 34%32%
Development Fees/PIFs/Contributions 133 30 415 364 (51)(D)(1,548) 29%14%
Financing Sources 0 0 0 0 0 (6)0%
Other Misc.23 (1)97 87 (10)(E)(160) 30%18%
Total Lapsing Revenue*2,660 167 9,771 10,039 267 (835) 25%23%
Non-lapsing Revenu 0 0 0
TOTAL** $ 2,660 $ 10,039 $ (835)
ariance Analysis:
(A)
(B)
(C)
(D)
(E)
*
**
Aligns with timing of year, with Use Surcharge being low.
Commercial sales are 5.4% over budget and 11.9% more than YTD 2024.
Residential sales are 1.6% over budget and 6.9% more than YTD 2024.
April billed revenue is for March and early April.
Excludes transfers and unrealized gain/loss on value.
Note: Wastewater rate increase of 7.0% for 2025, as budgeted.
PIFs under ($45), with Water Rights under ($48). Infrastructure development fees over $23, with Rents & Use Surcharges over $19.
Lab Services under $28 , offset b Iron and Metal reclamation sales and Repair Services.
3
Water Fund 2025 Department Expens
In thousands `Percent of Year 33.3%
April Year to Date
Actual
(Over)/
Under YTD Bdgt Actual
(Over)/
Under (Inc)/Dec
Actual +
PO's
% Bud
Spent &
2025 2025 Bud 2025 2025 2025 Bud 2024 2025 by PO's
Water Treatment $ 535 $ 19 $ 1,787 $ 1,682 $ 105 (A)$ 140 $ 2,647 39%
Water Resources 699 (451)1,643 1,741 (98)(B)(168) $ 1,913 49%
Water Quality Lab 95 18 405 348 57 39 $ 485 36%
Subtotal WR&$ 1,329 $ (414)$ 3,835 $ 3,771 $ 64 $ 11 $ 5,045 42%
Transmission & Distribution 412 (18)1,283 1,380 (97)(C)(184) $ 1,390 30%
Water Meters O&M 71 24 290 260 30 5 $ 436 41%
Engineering 34 27 215 119 95 9 $ 119 14%
Subtotal WEF 517 3 1,78 1,76 2 (170) $ 1,94 30%
Water Conservation 84 8 405 335 71 (65) $ 464 31%
PILOTs 126 (9) 468 499 (31)(D)(53) $ 499 26%
Admin Services - CS&498 (0)1,992 1,992 (0)(236) $ 1,992 33%
Other Payments & Transfers 169 (14)770 804 (34)(E)(23) $ 807 31%
Subtotal Operating Expenses $ 2,724 $ (397)$ 9,25 $ 9,161 $ 97 $ (535) $ 10,752 35%
Debt Service 0 0 0 0 0 0 $ 0
Minor Capital 71 172 741 377 364 (272) $ 1,169 56%
Total Lapsing $ 2,796 $ (224)$ 9,999 $ 9,538 $ 461 $ (807) $ 11,922 37%
Non-lapsing Expenses 0 0 0
TOTAL $ 2,796 $ 9,538 $ (807)
Variance Analysis:
(A)
(B)
(C)
(D)
(E)
WTF operations under $46 in personnel due to two FTE's with new titles to align with One Water Operator alignment incorrectly having business unit allocated to wastewater business unit. Payroll correcting entry was not
completed in April. Upon payroll correcting entry, personnel expected to be overbudget based on Assumed Vacancy factor applied city-wide. Supplies under $25 that is attributed to lower demand for Chemicals, offset by
higher costs in vehicle/equipment and health/safety supplies.
Overspend continues to be associated with 2024 Street and Bridge Services, Traffic Control Services, and Sand and Gravel Supplies that hit in Q1 2025. Considering the significant $amount that should have been accrued
back to 2024 overspend expected to continue. Addition of 2025 watermain breaks was offset by underspend in Fuel by $11 and Tools by $19.
Professional technical services under $79, associated with consulting services being under offset by high legal services. High legal services in Q1 and April in response to trial preparation. Based on trial now projected for
2026, legal costs will slow through year, with future costs anticipated to be within total 2025 annual budget. Water Assessment charges over ($193) due to Q1 charge hitting in April. Overage in Water Assessments offset by
smaller underspend in other cost categories.
Legal Services over ($34) for the Open International lawsuit, with appeal filed by defendant pending outcome.
PILOTs (Payment In Lieu Of Taxes) are 6% of operating revenues that are paid to the General Fund. Revenue is over budget thus this expense is as well.
4
Wastewater Fund Revenu
in thousands Percent of Year 33.3%
April Year to Date
Actual
Over/
(Under)Budget Actual
Over/
(Under) Inc/(Dec)
% Bud
Recvd % Act Recvd
2025 2025 Bud 2025 2025 2025 Bud 2024 2025 2024
Residential WW Sales $ 1,510 * $ 22 $ 5,957 $ 6,045 $ 88 (A)$ 340 34%35%
Com/Indl WW Sales 499 * 23 1,818 1,916 98 (B)136 30%31%
District WW Sales 39 * 2 149 157 7 8 35%35%
Other WW Sales 37 * 17 61 115 54 (C)22 38%27%
PILOTs 123 3 475 487 12 29 33%34%
Operating Revenu 2,20 6 8,461 8,71 25 53 33%34%
Interest Revenue 121 (2) 491 510 19 65 35% 32%
Development Fees/PIFs/Contributions 124 111 97 801 705 (D)410 154%92%
Financing Sources 0 0 0 0 0 0
Other Misc.3 (9) 14 64 49 53 55% 125%
Total Lapsing Revenue*2,456 167 9,063 10,094 1,031 1,062 35%36%
Non-lapsing Revenu 0 0 0
TOTAL** $ 2,456 $ 10,094 $ 1,062
ariance Analysis:
(A)
(B)
(C)Septage Treatment Charge $52.
(D)
(E)
*
**
April billed revenue is for March and early April.
Note: Wastewater rate increase of 6.0% for 2025, as budgeted.
Residential sales are 1.5% over budget and 6.0% more than YTD 2024.
Commercial/Industrial sales are 5.4% over budget and 7.7% more than YTD 2024.
Excludes transfers and unrealized gain/loss on value.
Plant Investment Fees $684 (mainly one large PIF in early March).
5
Wastewater Fund 2025 Department Expens
In thousands Percent of Year 33.3%
Excludes depreciation and transfers
April Year to Date
Actual
(Over)/
Under YTD Bdgt Actual
(Over)/
Under YTD (Inc)/Dec
Actual +
PO's
% Bud Spent &
Committed
2025 2025 Bud 2025 2025 2025 Bud 2024 2025 by PO's
Water Reclamation & Biosolids $ 516 $ 138 $ 2,356 $ 2,244 $ 113 (A)$ (336) $ 3,035 37%
Pollution Control Lab 100 7 395 339 56 (19)490 37%
Subtotal WR&61 14 2,751 2,58 16 (355)3,525 37%
Trunk & Collection 167 28 689 665 25 (98)679 27%
Engineering 39 18 240 136 104 (B)(24)198 24%
Subtotal WEF 20 4 93 801 12 (122)87 26%
PILOTs 123 (3) 475 487 (12)(C)(29)487 33%
Admin Services - CS&348 (0)1,392 1,392 (0)(364)1,392 33%
Other Payments & Transfers 122 (7)599 617 (17)(D)41 618 30%
Subtotal Operating Expenses $ 1,415 $ 181 $ 6,147 $ 5,879 $ 269 $ (830) $ 6,89 34%
Debt Service 0 0 0 0 0 $ 0 0 0%
Minor Capital 18 16 606 374 232 (E)$ (312)890 69%
Total Lapsing $ 1,433 $ 197 $ 6,753 $ 6,252 $ 501 $ (1,141) $ 7,788 21%
Non-lapsing Expenses 176 728 798
TOTAL $ 1,609 $ 6,980 $ (343)
ariance Analysis:
(A)
(B)
(C)
(D)
(E)Trunk & Collection $206: Mechanical & Heavy Equipment (waiting delivery of F550 crew truck and body, upfitting underway); Water Reclamation & Biosolids: Motor Vehicles and Accessories $46 (using
to offset eventual $75 overage in Building Improvements for electrical at Meadow Springs Ranch (MSR)), offset by Other Equipment ($13).
Legal Services ($17) (related to Open International lawsuit, over budget by YE).
Consulting Services $49 (scoping work orders with on-call consultants, flat by year-end (YE)), Electricity $32 (process changes, e.g. basin drain downs for preventative maintenance activities and
MWRF effluent to DWRF may have reduced spring energy expenditures; will spend by year-end (YE)), Machinery Equipment & Parts $31 ($12 encumbered, lead times have delayed invoices), Other
Professional & Tech $20 (will spend by YE), Natural Gas $11 (natural gas boilers have not had to run due to milder winter and spring temps), and Testing Services $11 (awaiting invoices for required
biosolids testing; will spend by YE), offset by Personnel ($49) (2 Water Treatment Facility employees' time inadvertently charged here, ~$43 correction pending, and lead operator pay increased with the
One Water Operator effort; vacancies on hold), Vehicle Repair Services ($23) (Resource Recovery truck has high mileage and has had repairs, associated with the mileage, required for safety).
Consulting Services $52 (DWRF mapping slower than expected due to competing priorities; remainder used as needed and planning to spend for modeling work) and Personnel $38 (vacancy).
PILOTs (Payment In Lieu Of Taxes) are 6% of operating revenues that are paid to the General Fund. Revenue is over budget thus this expense is as well.
6
Stormwater Fund Revenu
in thousands Percent of Year 33.3%
April Year to Date
Actual
Over/
(Under)Budget Actual
Over/
(Under) Inc/(Dec)
% Bud
Recvd % Act Recvd
2025 2025 Bud 2025 2025 2025 Bud 2024 2025 2024
Single Family Residential SW Services $ 786 * $ 30 $ 3,023 $ 3,136 $ 113 (A)$ 202 35%36%
Non-single Family SW Service 955 * 37 3,658 3,773 115 (B)219 34%35%
Operating Revenu 1,74 67 6,681 6,90 22 42 34%35%
Interest Revenue 177 62 461 768 307 (C)40 55%30%
Development Fees/PIFs/Contributions 95 22 294 392 98 (D)117 44%37%
Financing Sources 0 0 0 0 0 0
Other Misc.1 (1)4 5 2 (E)(38) 35%6%
Total Lapsing Revenue*2,014 150 7,440 8,074 634 540 36%35%
Non-lapsing Revenu 0 0 0
TOTAL** $ 2,014 $ 8,074 $ 540
ariance Analysis:
Note: Stormwater rate increase of 6.0% for 2025, as budgeted.
(A)
(B)
(C)
(D)
(E)
*
**
April billed revenue is for March and early April.
Stormwater Development Fees $108.
Per Treasury: higher than budgeted income due to being able to take advantage of the higher bond yields the market has been producing.
Non-Single Family fees are 3.2% over budget and are 6.2% greater than 2024.
Single Family Residential fees are 3.7% over budget and are 6.9% greater than 2024.
Excludes transfers and unrealized gain/loss on value.
7
Stormwater Fund 2025 Department Expense
In thousand Percent of Year 33.3
Excludes depreciation and transfers
April Year to Date
Actual
(Over)/
Under Budget Actual (Over)/ Under (Inc)/Dec Actual + PO's
% Bud Spent &
Committed
2025 2025 Bud 2025 2025 2025 Bud 202 2025 by PO's
Drainage and Detention $ 202 $ 1 $ 746 $ 737 $ 9 (A)$ (154)$ 966 31%
Engineering 143 12 565 491 75 (B)(49)594 31%
Stormwater Quality Program 13 3 101 104 (3)(C)9 249 48%
Admin Services - CS&400 (0) 1,600 1,600 (0)(373)1,600 33%
Other Payments & Transfer 90 (7) 375 392 (17)(D)(16)393 23%
Subtotal Operating Expense $ 84 $ $ 3,38 $ 3,32 $ 6 $ (584)$ 3,80 32%
Debt Servic 0 0 0 0 0 0 0 0%
Minor Capital 65 75 938 328 610 (E)(316)1,194 87%
Total Lapsing $ 912 $ 8 $ 4,32 $ 3,651 $ 67 $ (900)$ 4,99 30
Non-lapsing Expenses 1,560 3,656 (2,768)
TOTA $ 2,473 $ 7,307 $ (3,668)
ariance Analysis
(A)
(B)
(C)
(D)
(E)
Personnel $41, offset by Software Maintenance & Support ($12) (new GraniteNet services, over by year-end (YE) and planning to offset in Computer Software and Motor Fuel, Oil, and
Grease), and Leased Equipment ($11).
Drainage & Detention Min Cap $610: Mechanical & Heavy Equipment $579 ($731 encumbered for a camera truck & dump truck (~June delivery) and the vactor upfitting (complete late
April, paid for in May)), and Motor Vehicles and Accessories $31 (upfitting delays as vendors are extremely behind).
Consulting $78 (used as needed, typically used for unforeseen engineering analysis, reports, studies), Other Professional & Technical $27 (used as needed, typically used for real estate
staff time development review investigations and appraisels), and Software Maintenance & Support $18 (OneRain invoice paid in May, flat by YE), offset by Personnel ($34) (potentially
incorrect labor distributions, investigating).
Personnel ($78) (Personnel budget was moved to ERA in the CS&A Fund and recently corrected, but prior pay periods haven’t been moved, yet; flat by May), offset by Disposal of
Hazardous Material $23 (all $40 of 2025 budget for spill response inadvertently all in January, expenses vary greatly based on spills), and Consulting $30 (follow up for the E Coli TMDL
monitoring and regular monitoring has shifted to align with the State's seasonal timeframes: payment to begin this summer).
Legal Services ($17) (related to Open International lawsuit, over budget by YE).
8