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Agenda Packet 04/23/2019
City Council / Utility Advisory Committee Joint Meeting City Council Chambers Port Angeles, WA 98362 April 23, 2019 5:00 p.m. AGENDA I. Call To Order II. Roll Call III. Late Items IV. Public Comment — The Utility Advisory Committee desires to allow the opportunityfor Public Comment. However, the business of the City must proceed in an orderly, timely manner. At its most restrictive, Public Comment shall be limited to a total of 15 minutes. Individuals may speak for three (3) minutes or less, depending on the number of people wishing to speak. If more than 20 people are signed up to speak, each speaker may be allocated two (2) minutes. (Taken from Council Rules of Procedure Section 12). V. Information Only Items: A. Solid Waste Cost of Service Analysis (COSA) Presentation B. Stormwater Cost of Service Analysis (COSA) Presentation VI. Next UAC Meeting Date: May 8, 2019 VII. Adjournment �F PORT L\ CITY of PORT ANGELES Solid Waste Collections COSA Model 2019 Budget Basis Final Budget COSA Balanced Prepared by: Glen Goodworth - Senior Accountant Gregg King - Power Resources Manager Tom McCabe - Solid waste Superintendent G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Cover 1 of 14 2:46 PM Traditional Rate Setting Principles Financial Principles Meet revenue requirements Provide revenue stability to the utility Be easy to administer Customer Requirements Provide rate stability to the customer Be "just, reasonable, fair and equitable" - "not unduly discriminatory or preferential" Be easy to understand Be competitive/affordable Other Conform to generally accepted rate setting techniques Be cost based - COSA Encourage Economic Development/Conservation etc. G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Principles 2 of 14 2:46 PM CITY of PORT ANGELES Solid Waste Collection Staffing Allocation 2019 Budget G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Staffing 3 of 14 2:46 PM Collections Transfer Station Landfill Collections 1,400 Payroll System k Wages OT Benefits Total Percent Dollars Percent Dollars Percent Dollars Wages OT Benefits Total Solid Waste Superintendent 1 97,124.77 - 31,999.56 129,124.33 34.00% 43,902.27 66.00% 85,222.06 - 33,022.42 - 10,879.85 43,902.27 Budgeted On Call 7.00% 1,600.00 122.27 1,722.27 100.00% 1,722.27 1,722.27 100.00% 1,600.00 122.27 1,722.27 Budgeted Overtime 23,000.00 1,759.55 24,759.55 100.00% 24,759.55 100.00% - 23,000.00 1,759.55 24,759.55 Budgeted Overtime ICMA Matching Funds 1,000 12,100.00 925.53 13,025.53 100.00% 100.00% 13,025.53 100.00% - - - Budgeted Overtime Utility Worker II 97,761.76 1,700.00 130.08 1,830.08 100.00% 100.00% 1,830.08 Utility Worker II Transfer Station Supervisor 1 75,662.15 - 34,836.47 110,498.62 100.00% 95.00% 104,973.69 5.00% 5,524.93 - - - Utility Worker II 1 62,156.89 34,264.54 96,421.43 100.00% 96,421.43 - - 62,156.89 34,264.54 96,421.43 Utility Worker II 1 63,352.00 34,409.76 97,761.76 100.00% 97,761.76 13,645.35 100.00% 63,352.00 34,409.76 97,761.76 Utility Worker II 1 60,418.39 31,663.09 92,081.48 100.00% 92,081.48 100.00% 60,418.39 31,663.09 92,081.48 Utility Worker 11 1 63,352.00 Workers Comp 34,389.67 97,741.67 100.00% 97,741.67 1.36% 1.36% 100.00% 63,352.00 34,389.67 97,741.67 SW Coordinator 1 57,574.99 - 27,525.23 85,100.22 100.00% 85,100.22 100.00% - - 57,574.99 - 27,525.23 85,100.22 Landfill Scale Attendent 0.5 20,320.11 13,897.65 34,217.76 - 100.00% 34,217.76 Total 579,136.00 57,615.70 Landfill Scale Attendent 1 47,642.93 7,559.01 25,402.52 73,045.45 3,636.00 100.00% 73,045.45 - 9.95% 86.89% 0.55% Part Time/Seasonal 0.5 18,092.52 Labor 1,384.12 19,476.64 50.00% 9,738.32 50.00% 9,738.32 Admin Specialist II 1 56,018.96 0.385 12,207.80 68,226.76 20.00% 13,645.35 - 11,203.79 2,441.56 13,645.35 Unemployment 7,800.00 7,800.00 100.00% 7,800.00 Health Reimbursement 12,000.00 12,000.00 9,000.00 3,000.00 9,000.00 9,000.00 FMLA Premium 400.00 400.00 400.00 Workers Comp 22,300.00 22,300.00 17,000.00 5,300.00 - 17,000.00 17,000.00 10 623,315.71 36,800.00 327,417.84 987,533.55 579,136.00 336,722.81 17,093.33 352,680.48 23,000.00 203,455.52 579,136.00 Budget 2019 Budget 919,370.00 575,500.00 336,700.00 7,170.00 FICA 27,700 Pers 44,800 Difference 68,163.55 3,636.00 22.81 9,923.33 Workers Comp 13,300 G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Staffing 3 of 14 2:46 PM LTD 1,400 Collections Supplemental Life 500 Total Customer Collection Disposal Recycling Yard Waste Total FLMA Premium - Solid Waste Superintendent 43,902.27 40.00% 39.00% 7.00% 7.00% 7.00% 100.D0% Health Reimbursement 9,000 Budgeted On Call 1,722.27 100.00% 100.00% Ins - Medical/Dental 102,100 Budgeted Overtime 24,759.55 100.00% 100.00% ICMA Matching Funds 1,000 Utility Worker 11 96,421.43 100.00% 100.00% 199,800 Utility Worker II 97,761.76 100.00% 100.00% Utility Worker II 92,081.48 100.00% 100.00% Utility Worker II 97,741.67 100.00% 100.00% SW Coordinator 85,100.22 45.00% 45.00% 5.00% 5.00% 100.00% Admin Specialist II 13,645.35 100.00% 100.00% Health Reimbursement 9,000.00 100.00% 100.00% Workers Comp 17,000.00 10.35% 86.36% 0.57% 1.36% 1.36% 100.00% Adjustment - 10.35% 86.36% 0.57% 1.36% 1.36% 100.00% Budget Total 579,136.00 57,615.70 503,232.36 3,169.91 7,559.01 7,559.01 579,136.00 575,500.00 3,636.00 Percent 9.95% 86.89% 0.55% 1.31% 1.31% 100.00% Labor 2,236.14 0.615 Benefits 1,399.86 0.385 G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Staffing 3 of 14 2:46 PM CITY of PORT ANGELES Solid Waste Collection Transfer Station Charges 2019 Budget Volume Rate Dollars Rounding MSW Residential 9,969 148.17 1,477,046 1,477,000 YW 1,325 0 - - Doesn't apply Total 11,294 1,477,046 1,477,000 G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 TS Charges 4 of 14 2:46 PM CITY of PORT ANGELES Solid Waste Collection Cost Functional Allocation 2019 Budget Personnel Costs Customer Collection Disposal Recycling Yard Waste DA -School Comm Recycling Recycling AS All Others Total Costs Customer Collection Disposal Recycling DA -School Yard Waste Recycling Comm ASAll Recycling Others Total Full -Time Employees 35,089 306,474 1,931 4,604 4,604 - 352,700 352,700 9.95% 86.89% 0.55% 1.31% 1.31% 100.00% Overtime/Call-back Pay 2,288 19,986 126 300 300 - 23,000 23,000 9.95% 86.89% 0.55% 1.31% 1.31% 100.00% FICA 2,756 24,070 152 362 362 - - 27,700 27,700 9.95% 86.89% 0.55% 1.31% 1.31% 100.00% Pers 4,457 38,928 245 585 585, - - 44,800 44,800 9.95% 86.89% 0.55% 1.31% 1.31% 100.00% Workers Comp 1,323 11,557 73 174 174 - - - 13,300 13,300 9.95% 86.89% 0.55% 1.31% 1.31% 100.00% LTD 139 1,217 8 18 18 - - - 1,400 1,400 9.95% 86.89% 0.55% 1.31% 1.31% 100.00% Supplemental Life 50 434 3 7 7 - - - 500 500 9.95% 86.89% 0.55% 1.31% 1.31% 100.00% Health Reimbursement 895 7,820 49 117 117 - - - 9,000 9,000 9.95% 86.89% 0.55% 1.31% 131% 100.00% Ins - Medical/Dental 10,157 88,718 559 1,333 1,333 - - - 102,100 102,100 9.95% 86.89% 0.55% 1.31% 1.31% 100.00% ICMA Matching Funds 99 869 5 13 13 - - - 1,000 1,000 9.95% 86.89% 0.55% 1.31% 1.31% 100.00",6 Office/Operating Supplies 6,500 - - - - - - - 6,500 6,500 100.00% 100.00% Bldg and Maint Supplies 1,800 - - - - - - - 1,800 1,800 100.00% 100.00% Comp Equipment 1,500 - - - - - - - 1,500 1,500 100.00% 100.00% Fuel Consumed - 58,200 - - - - - - 58,200 58,200 100.00% 100.00% Small Tools/Minor Equip - 39,200 - - - - - - 39,200 39,200 100.00% 100.00% Adminlatrative Charges Administrative 302,700 - - - - - - - 302,700 302,700 100.00% 100.00% Contractual Services Emergency Management 1,600 - - - - - - - 1,600 1,600 100.00% 0.00% 100.0046 Prof/Contract Services 1,900 - - - - - - - 1,900 1,900 100.00% 0.00% 100.00% Yard Waste Collection - - - - 246,300 - - - 246,300 246,300 100.00% 100.00% Recycling - - - 410,700 - - - - 410,700 410,700 from TS 1 100.00% 100.00% Commercial Cardboard - - - - - - 52,400 - 52,400 52,400 Waste Conn 100.00% 100.00% PA Schools 8 Locations - - - - - 1,100 - - 1,100 1,100 100.00% 100.00% PW Administrative Charges 65,200 - - - - - - - 65,200 65,200 100.00% 100.00% IT Charges 85,600 - - - - - - - 85,600 85,600 100.00% 100.00% Communication Expenses 2,700 - - - - - - - 2,700 2,700 100.00% 100.00% Network Services - - - - - - - - - - 100.00% 100.00% Travel and Training 5,800 - - - - - - - 51800 51000 100.00% 100.00% Advertising/Legal Notices 5,700 - - - - - - - 5,700 5,700 100.00% 100.00% Eq Se,,, Chg (Replacement) - 141,400 - - - - - - 141,400 141,400 100.00% 100.001A Eq Sery Operating Charges - 210,100 - - - - - - 210,100 210,100 100.00% 100.00% Doer Rentals/Leases - 600 - - - - - - 600 600 100.00% 100.00% Insurance - - - - - - - - - - 100.00% 100.00% Utilities Expense 7,500 - - - - - - - 7,500 7,500 100.00% 100.00% Transfer St Charges(MSW) - - 1,477,000 - - - - - 1,477,000 1,477,000 100.00% 100.00% Transfer St Charges (YW) - - - - - - - - - 100.00% 100.009A Software/Hardware Maint 2,500 - - - - - - 2,500 2,500 100.00% 100.001A Repairs and Maint 1,200 - - - - - - - 1,200 1,200 100.00% 100.00% Dues/Subscriptions 800 - - - - - - 800 800 100.00% 100.00% Miscellaneous Services 800 1,200 - - - - - - 2,000 2,000 40.00% 60.00% 100.00% Bad Debt Expense 18,700 - - - - - - 18,700 18,700 100.0056 100.00% Trf related to CIP - - - - - - 129,500 129,500 129,500 100.00% 100.00% Street Related Transfers - - - - - - 150,000 150,000 150,000 100.00% 100.0046 Fund Balance change - - - 100.00% 100.00% 569,754 950,773 1,480,150 418,212 253,812 1,100 52,400 279,500 4,005,700 1 4,005,700 AIIoc of "Ail Other" 42,737 71,317 111,025 31,370 19,038 83 3,930 (279,500) Tax Total 612,491 1,022,090 1,591,175 449,581 272,850 1,183 56,330 4,005,700 Revenue Uncollectable amts rec (2,500) - - - - - - - (2,500) (2,500) 100.00% 100.00% Change in service fees (3,600) - - - - - - - (3,600) (3,600) 100.00% 100.00% Investment earnings (130,000) - - - - - - (130,000) (130,000) 100.00% 100.00% Delinquent interest (6000) (6,000) (6,000) 100.00% 100.00% (142,100) - - - - - - (142,100) (142,100) Net expenditure 470,391 1,022,090 1,591,175 449,581 272,850 1,183 56,330 (142,100) 3,863,600 G:\FINANCE\C05A\005A\Solld Waste\5W Collectlons\2019\CC Training\SW Collections - COSH 2019 8udget-2024 2018 rates Final 1 4/23/2019 Cast .11-5 of 14 2'46 PM CITY of PORT ANGELES Solid Waste Collection Customer Factors For use in 2019 COSA - July 18, 2018 basis revised for 2019 increase G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Customer factors 6 of 14 2:46 PM Customers Multiple Service Factor Collections Frequency Size Net Factor Factor Factor Weighted Collections Weight Factor Tons Residential 2,472 4,877 2 1.00607 1.00000 1.00000 1.42633 2.68079 1.05882 1.50000 2.88235 2.00000 (1) 1.20000 1.00010 1.03387 2,487 4,877 2 1.00000 1.00000 1.00000 0.50000 1.00000 0.50000 1.00000 3.33333 3.33333 2,487 2,439 7 1.07 1.15 1 1.07 1.15 1.07 1.07 1.15 1.07 1.07 (2) 0.80 2,661 2,804 7 Weekly EOW 300 gallon 7,351 509 354 17 7,366 726 949 18 1.00000 1.00000 1.00000 1.00000 3.33333 3.33333 1.00000 3.33333 3.33333 4,932 726 3,163 60 5,472 835 3,385 64 Commercial 90 gallon 300 gallon 300 gallon - Restricted 880 5 17 1,693 8 49 1.00000 1.00000 1.00000 1.00000 3.33333 3.33333 3,949 8 163 4,284 9 175 Municipal 90 gallon 300 gallon 22 3 56 6 1.00000 3.33333 3.33333 171 20 183 21 Federal 300 gallon 3 6 (4) 1.00000 1.00000 1.00000 20 21 Total Garbage 8,256 9,121 24 6,164 2,930 9,072 2,930 9,961 20 6,163 2,834 2,344 Other Cardboard Recycle Yard Waste Total 17,273 18,239 12,002 Actual G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Customer factors 6 of 14 2:46 PM 9,532 2015 (1) Customer allocation factor 2018 increase 9,745 2016 (2) Collection allocation factor Res - w 29 9,569 2017 annualized (3) Disposal allocation factor Res - eow 44 per Tom (4) Customer rate basis YW 30 Weighted 300 gallon totals Customers Collections Collections Commercial & Residential 373 2.5979 969 1.00000 3.33333 3.33333 3,230 1.07 3,456 G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Customer factors 6 of 14 2:46 PM CITY of PORT ANGELES Solid Waste Collection Allocation factors 2019 Budget Customer 470,391 Wt Accounts Factor Accounts Factor Cost/month % Share $ Share Cost/month 2,472 33.64% 151,227 Res -Weekly 2,472 1.00 2,472 29.94% 140,844 4.75 5.10 7,349 Res-EOW 4,877 1.00 4,877 59.07% 277,870 4.75 Res -Yard Waste - 1.00 - 0.00% - % Share $ Share Cost/month Res -Yard Waste Comm-9og 509 1.00 509 6.17% 29,001 4.75 3.33 2,930 Comm -3008 373 1.00 373 4.52% 21,252 4.75 1.83 Schools-Rec - 1.00 - 0.00% - Cost/month - 509 1.00 City-9og 5 1.00 5 0.06% 285 4.75 3.17 41.12% 23,166 City -3008 17 1.00 17 0.21% 969 4.75 1.65 City -3008 17 Fed -3008 3 1.00 3 0.04% 171 4.75 2.37 3 0.33% 186 5.18 907 8,256 907 8,256 100.00% 470,391 Schools Recycling 1,183 Collection 1,022,090 S.O./Wk Accounts Weighted % Share $ Share Cost/ton Cost/month Schools-Rec Accounts Factor Weighted 7 Factors Wt Factor % Share $ Share Cost/month Res -Weekly 2,472 1.01 2,487 27.27% 1.00 2,487 27.41% 280,186 9.45 Res-EOW 4,877 1.00 4,877 53.47% 0.50 2,439 26.88% 274,722 4.69 Res -Yard Waste - - - 0.00% - 0.00% 0 0.00 Comm-9og 509 1.43 726 7.96% 1.00 726 8.00% 81,791 9.39 Comm -3008 373 2.60 969 10.62% 3.33 3,230 35.60% 363,892 31.29 Schools-Rec - - - 0.00% - 0.00% 0 0.00 City-9og 5 1.50 8 0.08% 1.00 8 0.08% 845 9.39 City -300g 17 2.88 49 0.54% 3.33 163 1.80% 18,401 31.29 Fed -300g 3 2.00 6 0.07% 3.33 20 0.22% 2,253 31.29 8,256 9,121 100.00% 9,072 100.00% 1,022,090 10.32 Disposal 1,591,175 1 Weight Wt Factor Factor Tons %Share $ Share Cost/ton Cost/month Res -Weekly 2,487 1.07 2,661 26.71% 425,077 159.74 14.33 Res-EOW 2,439 1.15 2,804 28.15% 447,949 159.74 7.65 Res -Yard Waste - 0.80 - 0.00% - - - Comm-9og 726 1.15 835 8.38% 133,365 159.74 15.31 Comm -300g 3,230 1.07 3,456 34.70% 552,070 159.74 47.48 Schools-Rec - 1.00 - 0.00% - - - City -90g 8 1.15 9 0.09% 1,378 159.74 15.31 City -3008 163 1.07 175 1.75% 27,917 159.74 47.48 Fed -300g 20 1.07 21 0.21% 3,418 159.74 47.48 9,072 9,961 100.00% 1,591,175 159.74 Recycling 1 449,581 Wt Accounts Factor %Share $ Share Cost/month Res -Weekly 2,472 1.00 2,472 33.64% 151,227 5.10 Res-EOW 4,877 1.00 4,877 66.36% 298,355 5.10 7,349 7,349 100.00% 449,581 5.10 Yard Waste 272,850 Accounts Factor % Share $ Share Cost/month Res -Yard Waste 2,834 1.03 2,930 100.00% 272,850 8.02 2,834 2,930 100.00% 272,850 8.02 Commercial Recycling 56,330 Accounts Factor % Share $ Share Cost/month Comm -90g 509 1.00 509 56.12% 31,612 5.18 Comm -3008 373 1.00 373 41.12% 23,166 5.18 City-9og 5 1.00 5 0.55% 311 5.18 City -3008 17 1.00 17 1.87% 1,056 5.18 Fed -300g 3 1.00 3 0.33% 186 5.18 907 907 100.00% 56,330 5.18 Schools Recycling 1,183 Accounts Factor % Share $ Share Cost/ton Cost/month Schools-Rec 7 1.00 7 100.00% 1,183 14.08 14.08 7 7 100.00% 1,183 14.08 Total 3,863,600 G:\FINANCE\COSH\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/7019 Customer allocation 7 of 14 2'46 PM CITY of PORT ANGELES Solid Waste Collection Expense Based Rate Summary by Customer Class 2019 Budget Commercial School Billing Customer Collection Disposal Recycling Yard Waste Recycling Recycling Total Units Annual Monthly Res -Weekly 140,844 280,186 425,077 151,227 997,334 2,487 401.02 33.42 Res-EOW 277,870 274,722 447,949 298,355 1,298,896 4,877 266.33 22.19 Res -Yard Waste - - - 272,850 272,850 2,930 93.12 7.76 Comm -90g 29,001 81,791 133,365 31,612 275,769 726 379.85 31.65 Comm -300g 21,252 363,892 552,070 23,166 960,379 969 991.10 82.59 Schools-Rec - - - 1,183 1,183 7 168.93 14.08 City -90g 285 845 1,378 311 2,818 8 375.75 31.31 City -300g 969 18,401 27,917 1,056 48,342 49 986.58 82.21 Fed -300g 171 2,253 3,418 186 6,029 6 1,004.81 83.73 470,391 1,022,090 1,591,175 449,581 272,850 56,330 1,183 3,863,600 12,058 4,005,700 Expense (142,100) Non -rate Rev Note - Customers reflects multiple pickups for commercial customers (see Customer allocation tab). 3,863,600 Net Expense Based Rates Commercial School Customer Collection Disposal Recycling Yard Waste Recycling Recycling Total Res -Weekly 4.72 9.39 14.24 5.07 - 33.42 Res-EOW 4.75 4.69 7.65 5.10 22.19 Res -Yard Waste - - - - 7.76 - 7.76 Comm -90g 3.33 9.39 15.31 - 3.63 - 31.65 Comm -300g 1.83 31.29 47.48 1.99 82.59 Schools-Rec - - - - 14.08 14.08 City -90g 3.17 9.39 15.31 3.45 - 31.31 City -300g 1.65 31.29 47.48 1.80 82.21 Fed -300g 2.37 31.29 47.48 2.59 83.73 G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Customer Summary 8 of 14 2:46 PM Res -Weekly Res-EOW Res -Yard Waste Comm -90g Comm -3008 Schools-Rec City -90g City -300g Fed -300g CITY of PORT ANGELES Solid Waste Collection Tax and Customer Rates 2019 Budget Customers Base Factored Non Rate Deduction Subtotal B&O Tax Deduction 2 Subtotal Adjusted Refuse Tax I TS Fee Sub -TS City Ut Tax Total 1.12813 2,487 997,334 1,125,122 37,173 (8,031) 1.5% 17,314 (37,308) 1,124,987 3.6% 35,651 (381,267) 10.0% 78,103 2,487 33.42 37.70 1.25 (0.27) 38.68 0.58 (1.25) 37.70 33.18 1.19 (12.78) 26.17 2.62 37.81 4,877 22.19 25.04 0.83 (0.18) 25.69 0.39 (0.83) 25.03 22.04 0.79 (8.48) 17.38 1.74 25.11 2,930 7.76 8.75 0.29 (0.06) 8.98 0.13 (9.04) - - - (2.97) 6.08 0.61 8.50 726 31.65 35.71 1.18 (0.25) 36.63 0.55 (1.18) 35.71 31.43 1.13 (12.10) 24.79 2.48 35.81 969 82.59 93.17 3.08 (0.67) 95.59 1.43 (3.09) 93.16 82.01 2.95 (31.57) 64.68 6.47 93.45 7 14.08 15.88 0.52 (0.11) 16.29 0.24 (0.53) 15.88 13.98 0.50 (5.38) 11.02 1.10 15.93 8 31.31 35.32 - (35.32) - - (35.32) - - - (11.97) 23.35 2.34 33.65 49 82.21 92.75 - (92.75) - - (92.75) - - - (31.43) 61.32 6.13 88.35 683.73 94.46 3.12 (0.67) 96.91 1.45 (3.13) 94.45 83.14 2.99 (32.01) 65.57 6.56 94.74 4,412,327 66,185 (520,226) 3,992,638 3,514,646 126,527 (1,477,000) tax deduct 302,374 4,358,686 1 4,358,686 12,058 Note - Customers reflects multiple pickups for commercial customers (see Customer allocation tab). Dollars Res -Weekly Res-EOW Res -Yard Waste Comm -Slog Comm -300g Schools-Rec City -909 City -300g Fed -300g City -90g City -3009 Bad Debt Expense Public Entities Invertment Earnings Delinquent Interest Res Yard Waste Transfer St Charges Customers Base Factored Non Rate Deduction Subtotal B&O Tax Deduction 2 Subtotal Adjusted Refuse Tax I TS Fee Sub -TS City Ut Tax Total Rate Test 2,487 997,334 1,125,122 37,173 (8,031) 1,154,264 17,314 (37,308) 1,124,987 990,305 35,651 (381,267) 781,029 78,103 1,128,401 1,128,401 4,877 1,298,896 1,465,324 48,413 (10,459) 1,503,278 22,549 (48,589) 1,465,148 1,289,743 46,431 (496,550) 1,017,187 101,719 1,469,595 1,469,595 2,930 272,850 307,810 10,170 (2,197) 315,783 4,737 (317,980) - - - (104,307) 213,673 21,367 298,954 298,954 726 275,769 311,104 10,279 (2,221) 319,162 4,787 (10,316) 311,066 273,826 9,858 (105,423) 215,960 21,596 312,010 312,010 969 960,379 1,083,433 35,796 (7,734) 1,111,495 16,672 (35,926) 1,083,303 953,612 34,330 (367,140) 752,089 75,209 1,086,591 1,086,591 7 1,183 1,334 44 (10) 1,369 21 (44) 1,334 1,174 42 (452) 926 93 1,338 1,338 8 2,818 3,179 (3,179) - - (3,179) - - - (1,077) 2,102 210 3,028 3,028 49 48,342 54,536 (54,536) - - (54,536) - - - (18,481) 36,056 3,606 51,948 51,948 6 6,029 6,801 225 (49) 6,977 1 105 (226) 6,800 1 5,986 1 216 (2,305) 4,721 1 472 6,821 6,821 12,058 3,863,600 4,358,643 142,100 (88,416) 4,412,327 66,185 (520,226) 3,992,638 3,514,646 126,527 (1,477,000) 3,023,743 302,374 4,358,686 1 4,358,686 4,300,927 4, 3 (30,700) wo City wo City Ttl w NR 3,993,117 wo City/YW Deduction Deduction 2 TS Fee 3,179 3,179 54,536 54,536 18,700 18,700 12,000 130,000 6,000 307,810 1,477,000 88,416 520,226 1,477,000 (144,530) 192,712 wo City/YW Combined Tax test X92,29 302,380 Difference 192 700 302,400 4,358,686 43� G:\FINANCE\COSH\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA- 2019 Budget -20242018 rates Final 1 4/23/2019 Taxes 9 of 14 2:46 PM Res -Weekly Res-EOW Res -Yard Waste Comm -90g Comm -300g Schools-Rec City -90g City -3008 Fed -3008 Res -Weekly Res-EOW Res -Yard Waste Comm -90g Comm -300g Schools-Rec City -Slog City -300g Fed -300g CITY of PORT ANGELES Solid Waste Collection Customer Rates 2019 Budget 2014 Actual Volume 2015 Actual Cost Weighting 2016 Actual Revenue Rate 2017 Actual Total Rate Rate Surcharge Total Rate Surcharge Total Rate Surcharge Total 32.17 33.69 0.72 34.41 35.29 1.21 36.50 37.02 1.68 38.70 20.35 21.00 0.46 21.46 21.99 0.78 22.77 23.07 1.09 24.16 8.40 8.50 35.79 8.50 8.67 726 8.67 8.85 - 8.85 26.89 29.15 0.63 29.78 31.84 1.10 32.94 34.84 1.59 36.43 81.51 83.22 1.69 84.91 85.62 2.81 88.43 88.24 3.85 92.09 13.80 13.80 97.76 13.80 13.80 (4.53) 13.80 13.80 - 13.80 26.89 29.15 0.63 29.78 31.84 1.10 32.94 34.84 1.59 36.43 81.51 83.22 1.69 84.91 85.62 2.81 88.43 88.24 3.85 92.09 85.54 1 77.76 1.54 79.30 1 79.39 2.55 81.94 1 84.18 3.67 87.85 2018 Budget Volume 2019 COSA Cost Weighting Difference Revenue Rate Rate Surcharge Total Rate Surcharge Total Rate % Total Accounts Dollars 41.08 41.08 37.81 37.81 (3.27) -8.0% 2,487 (97,590) 25.65 25.65 25.11 25.11 (0.54) -2.1% 4,877 (31,546) 9.03 9.03 8.50 8.50 (0.53) -5.8% 2,930 (18,541) 38.67 38.67 35.79 35.79 (2.88) -7.4% 726 (25,076) 97.76 97.76 93.23 93.23 (4.53) -4.6% 969 (52,619) 13.80 13.80 15.93 15.93 2.13 15.4% 7 179 38.67 38.67 35.79 35.79 (2.88) -7.4% 8 (259) 97.76 97.76 93.23 93.23 (4.53) -4.6% 49 (2,661) 93.26 93.26 88.95 88.95 (4.31) -4.6% 6 (311) 12,058 (228,423) Commercial Consolidation Volume Cost Basis Cost Weighting Wt Vol Revenue Rate Comm -300g 969 93.45 1,086,591 1.000 969.000 1,084,134 93.235 City -300g 49 88.35 51,948 1.000 49.000 54,822 93.235 Fed -300g 6 94.74 6,821 0.954 5.724 6,404 88.946 - 300 gal 1,024 1,145,360 0.9997 1,023.724 1,145,360 93.23 Comm -90g 726 35.81 312,010 1.000 726.000 311,817 35.792 City -90g 8 33.65 3,028 1.000 7.500 3,221 35.792 - 90 gal 733 315,039 1.000 733.500 315,039 35.79 G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Rates -2019 10 of 14 2:46 PM Revenues Rate Revenues Non -Rate Revenues: Uncollectable Amounts Recovered Change in Service Fees Milwaukee Dr Assessment Investment Interest Delinquent Interest Total Revenue Expenses/Expenditures Cash Operating Expenses: Salaries & Wages Personnel Benefits Supplies Administrative Charges Contractual Services Transfer Station Charges Taxes City Utility Taxes Miscellaneous Interdepartmental Total Expenditures Difference CITY of PORT ANGELES Solid Waste Collections Revenue & Expenditure Summary 2019 Budget Actual Actual Actual Actual Budget COSA 2014 2015 2016 2017 2018 2019 3,501,679 3,687,906 3,843,503 4,024,894 4,449,600 4,358,700 1,560 1,312 1,887 1,769 2,500 2,500 3,627 2,972 3,109 3,981 3,600 3,600 480 1,525 1,115 1,680 100,800 - 23,904 43,068 (20,601) 99,485 80,000 130,000 10,116 4,619 8,617 7,944 6,000 6,000 3,541,366 3,741,402 3,837,630 4,139,752 4,541,700 4,500,800 314,485 313,869 328,767 369,981 348,500 375,700 160,416 177,333 145,153 207,254 205,800 199,800 115,880 94,976 89,553 93,989 100,800 107,200 305,576 267,506 329,440 570,341 429,000 367,900 1,059,805 1,039,114 984,294 1,107,949 1,156,500 1,153,800 1,298,413 1,431,364 1,554,237 1,652,949 1,486,300 1,477, 000 149,253 188,822 164,621 174,634 195,800 192,700 224,282 250,507 232,305 253,113 294,200 302,400 56,139 36,200 35,853 31,346 49,800 44,800 275,609 275,000 282,077 275,000 275,000 279,500 3,959,858 4,074,692 4,146,299 4,736,555 4,541,700 4,500,800 (418,492) (333,290) (308,670) (596,803) 0 4,358,686 -2.04% G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Rev Requirement (2) 11 of 14 2:46 PM CITY of PORT ANGELES Solid Waste Collection Revenue Test 2019 Budget Residential 10,294 2,896,950 2,896,950 Commercial 1,695 1,395,951 1,395,951 Municipal 69 65,785 - 65,785 Total 12,058 4,358,686 4,358,686 Model results 4,358,686 - 4,358,686 Difference 0.00% Base Revenue Revenue Residential Commercial Accounts Rate Base Other Total 90 gallon container weekly 2,487 37.81 1,128,401 - 1,128,401 90 gallon container eow 4,877 25.11 1,469,595 1,469,595 300 gallon container weekly - 93.23 - - Yard Waste eow 2,930 8.50 298,954 298,954 Total Residential 10,294 - 2,896,950 2,896,950 Residential 10,294 2,896,950 2,896,950 Commercial 1,695 1,395,951 1,395,951 Municipal 69 65,785 - 65,785 Total 12,058 4,358,686 4,358,686 Model results 4,358,686 - 4,358,686 Difference 0.00% G'\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Revenue Test Cons 12 of 14 2:46 PM Base Revenue Commercial Accounts Rate Base Other Total 90 gallon container (weekly) weekly 726 35.79 311,817 - 311,817 300 gallon container weekly 969 93.23 1,084,134 - 1,084,134 300 gallon restricted weekly - 93.23 - - Cardboard Recycling eow 8.50 - - Total Commercial 1,695 1,395,951 1,395,951 Base Revenue Municipal/Government Accounts Rate Base Other Total 90 gallon container weekly 8 35.79 3,221 3,221 300 gallon container weekly 49 93.23 54,822 54,822 300 gallon restricted weekly 93.23 - - 90 gallon container -Federal weekly 34.15 - - 300 gallon container -Federal weekly 6 88.95 6,404 6,404 Commercial Recycling weekly 7 15.93 1,338 1,338 69 65,785 65,785 G'\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Revenue Test Cons 12 of 14 2:46 PM CITY of PORT ANGELES Solid Waste Collection Revenue Test 2019 Budget Residential 10,294 Base IRevenue Commercial 1,695 Residential 1,473,646 Accounts Rate Base Other Total 90 gallon container weekly 2,487 41.08 1,225,992 - 1,225,992 90 gallon container eow 4,877 25.65 1,501,141 - 1,501,141 300 gallon container weekly - 97.76 - - Yard Waste eow 2,930 9.03 317,495 317,495 Total Residential 10,294 3,044,627 3,044,627 Residential 10,294 3,044,627 3,044,627 Commercial 1,695 1,473,646 1,473,646 Municipal 69 68,837 68,837 Total 12,058 4,587,110 4,587,110 726 Model results 4,358,686 4,358,686 336,893 Difference 228,423 228,423 G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/1 I/ M N Revenue Test Cons -2018 rates 13 of 14 1 46 PM Base Revenue Commercial Accounts Rate Base Other Total 90 gallon container (weekly) weekly 726 38.67 336,893 336,893 300 gallon container weekly 969 97.76 1,136,753 - 1,136,753 300 gallon restricted weekly - 97.76 - Cardboard Recycling eow 13.80 - Total Commercial 1,695 1,473,646 - 1,473,646 Base Revenue Municipal/Government Accounts Rate Base Other Total 90 gallon container weekly 8 38.67 3,480 - 3,480 300 gallon container weekly 49 97.76 57,483 57,483 300 gallon restricted weekly 97.76 90 gallon container -Federal weekly 38.67 300 gallon container -Federal weekly 6 93.26 6,115 6,715 Commercial Recycling weekly 7 13.80 1,159 1,159 69 68,837 68,837 G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/1 I/ M N Revenue Test Cons -2018 rates 13 of 14 1 46 PM Municipality Tacoma Seattle Clallam Co Sequim Kirkland Vancouver Marysville Renton Spokane Oak Harbor PA (2019) Leavenworth PA (2019 COSA) Bellevue Snohomish Shelton Average City of Port Angeles Solid Waste Collections Rate Comparison Residential 90-96 gal Commercial 90-96 gal Commercial 300 gal/1.5 cu/yd 136.75 79.76 170.05 115.90 83.14 +19.02 for recycle 76.65 39.71 127.80 73.20 62.63 74.80 164.05 57.52 57.52 150.53 57.45 46.51 188.88 44.37 41.08 38.67 97.76 40.92 40.92 62.02 37.81 35.79 93.23 36.36 36.45 139.93 28.91 60.37 127.12 24.15 1 83.01 60.21 51.55 127.67 G:\FINANCE\COSA\COSA\Solid Waste\SW Collections\2019\CC Training\SW Collections - COSA - 2019 Budget -2024 2018 rates Final 1 4/23/2019 Compare 14 of 14 2:46 PM CITY of PORT ANGELES Solid Waste Transfer Station COSA Model 2019 Budget Basis Final Budget Prepared by: Glen Goodworth - Senior Accountant Gregg King - Power Resources Manager Tom McCabe - Solid Waste Superintendent G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 4/23/2019 Cover 1 of 20 3:19 PM Traditional Rate Setting Principles Financial Principles Meet revenue requirements Provide revenue stability to the utility Be easy to administer Customer Requirements Provide rate stability to the customer Be "just, reasonable, fair and equitable" - "not unduly discriminatory or preferential" Be easy to understand Be competitive/affordable Other Conform to generally accepted rate setting techniques Be cost based - COSA Encourage Economic Development/Conservation etc. G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 4/23/2019 Principles 2 of 20 3:19 PM Port Angeles Regional Transfer Station Includes: Tires Asbestos Contaminated Soils Blue Mountain Transfer Station Clallam County Transfer Stations Municipal Solid Waste Yard Waste Metals & White Goods Moderate Risk Scales Waste Operated by City of Port Angeles Operated by Waste Connections Compost Wastewater Treatment Municipal Solid Waste Contractors & Self Haul Note: Recycle materials are also part of both the Port Angeles and Blue Mountain Transfer Stations. Recycle materials are free to the public. Biosolids G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 4/23/2019 Transfer Station 3 of 20 3:19 PM CITY of PORT ANGELES Solid Waste Transfer Station Staffing Allocation 2019 Budget Budget Total 336,722.81 228,937.84 4,108.02 20,540.09 28,756.13 42,090.35 12,290.38 336,722.81 336,700.00 Percent 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Labor Benefits G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Train ing\SW Transfer Station - COSA - 2019 Budget2024 Fin al-balanced2 Staffing 4 of 2D LTD 800 Transfer Station 200 FMLA Premium 400 Collections Transfer Station Landfill 3,000 Transfer Station Transfer St Payroll System # Wages OT Benefits Total Percent Dollars Percent I Dollars Percent I Dollars Wages OT Benefits Total Solid Waste Superintendent 1 97,124.77 6.10% 31,999.56 129,124.33 34.00% 43,902.27 66.00% 85,222.06 67.99% - 64,102.35 - 21,119.71 85,222.06 Budgeted On Call 100.00% 1,600.00 104,973.69 122.27 1,722.27 100.00% 1,722.27 12.50% 3.65% 100.00% Landfill Scale Attendent 34,217.76 67.99% 1.22% Budgeted Overtime 8.54% 12.50% 23,000.00 1,759.55 24,75955 100.00% 24,759.55 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Part Time/Seasonal Budgeted Overtime 67.99% 1.22% 12,100.00 925.53 13,025.53 3.65% 100.00% 100.00% 13,025.53 67.99% 1.22% - 12,100.00 925.53 13,025.53 Budgeted Overtime 100.00% Unemployment 1,700.00 130.08 1,830.08 6.10% 8.54% 12.50% 3.65% 100.00% 1,830.08 3,000.00 67.99% 1.22% Transfer Station Supervisor 1 75,662.15 - 34,836.47 110,498.62 400.00 67.99% 95.00% 104,973.69 5.00% 5,524.93 71,879.04 - 33,094.65 104,973.69 Utility Worker II 1 62,156.89 - 34,264.54 96,421.43 100.00% 96,421.43 Adjustment - 67.99% _ 6.10% 8.54% 12.50% Utility Worker II 1 63,352.00 34,409.76 97,761.76 100.00% 97,761.76 _ Utility Worker II 1 60,418.39 - 31,663.09 92,081.48 100.00% 92,081.48 Utility Worker II 1 63,352.00 34,389.67 97,741.67 100.00% 97,741.67 SW Coordinator 1 57,574.99 - 27,525.23 85,100.22 100.00% 85,100.22 - _ Landfill Scale Attendent 0.5 20,320.11 13,897.65 34,217.76 - 100.00% 34,217.76 20,320.11 13,897.65 34,217.76 Landfill Scale Attendent 1 47,642.93 - 25,402.52 73,045.45 - 100.00% 73,045.45 - 47,642.93 - 25,402.52 73,045.45 Part Time/Seasonal 0.5 18,092.52 1,384.12 19,476.64 50.00% 9,738.32 50.00% 9,738.32 9,046.26 692.06 9,738.32 Admin Specialist II 1 56,018.96 - 12,207.80 68,226.76 20.00% 13,645.35 0.00% - - _ - _ Unemployment 7,800.00 7,800.00 100.00% 7,800.00 7,800.00 7,800.00 Health Reimbursement 12,000.00 12,000.00 9,000.00 100.00% 3,000.00 3,000.00 3,000.00 FMLA Premium 400.00 400.00 100.00% 400.00 - 400.00 400.00 Workers Comp 22,300.00 22,300.00 17,000.00 5,300.00 - 5,300.00 5,300.00 212,990.69 12,100.00 111,632.12 336,722.81 10 623,315.71 36,800.00 327,417.84 987,533.55 579,136.00 336,722.81 17,093.33 Budget Budget 2019 Budget 904,444.00 560,574.00 336,700.00 7,170.00 FICA 16.800 Pers 26,100 Difference 83,089.55 1 18,562.00 22.81 9,923.33 Workers Comp 5,300 Budget Total 336,722.81 228,937.84 4,108.02 20,540.09 28,756.13 42,090.35 12,290.38 336,722.81 336,700.00 Percent 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Labor Benefits G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Train ing\SW Transfer Station - COSA - 2019 Budget2024 Fin al-balanced2 Staffing 4 of 2D LTD 800 Transfer Station 200 FMLA Premium 400 Ins - Medical/Dental 49,300 Health Reimbursement 3,000 City Transfer St ICMA Matching Funds 1,900 111,600 Total Operations Operations Disposal Compost Recycling Blue Mt Total Solid Waste Superintendent 85,222.06 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Budgeted Overtime 13,025.53 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Transfer Station Supervisor 104,973.69 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Landfill Scale Attendent 34,217.76 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Landfill Scale Attendent 73,045.45 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Part Time/Seasonal 9,738.32 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Admin Specialist II - 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Unemployment 7,800.00 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Health Reimbursement 3,000.00 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% FMLA Premium 400.00 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Workers Comp 5,300.00 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Adjustment - 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Budget Total 336,722.81 228,937.84 4,108.02 20,540.09 28,756.13 42,090.35 12,290.38 336,722.81 336,700.00 Percent 67.99% 1.22% 6.10% 8.54% 12.50% 3.65% 100.00% Labor Benefits G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Train ing\SW Transfer Station - COSA - 2019 Budget2024 Fin al-balanced2 Staffing 4 of 2D LTD 800 Supplemental Life 200 FMLA Premium 400 Ins - Medical/Dental 49,300 Health Reimbursement 3,000 Unemployment 7,800 ICMA Matching Funds 1,900 111,600 22.81 14.03 0.615 8.78 0.385 4/23/2019 3:19 PM City of Port Angeles Solid Waste Utility Debt Service 2016 through 2026 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA- 2019 Budget -2024 Fin al -ba Ian ced2 4/23/2019 Debt Service 5 of 20 3:19 PM Transfer Station (Contract Payable) 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Interest Principal 331,997.02 390,051.83 307,939.48 414,109.38 282,398.12 439,650.74 255,281.42 466,767.43 226,492.23 495,556.63 195,927.38 526,121.47 163,477.36 558,571.50 129,025.89 593,022.96 92,449.53 629,599.32 53,617.22 668,431.63 13,293.89 528,242.75 Total 722,048.85 722,048.86 722,048.86 722,048.85 722,048.86 722,048.85 722,048.86 722,048.85 722,048.85 722,048.85 541,536.64 Remaining 5,320,073.81 4,905,964.43 4,466,313.69 3,999,546.26 3,503,989.63 2,977,868.16 2,419,296.66 1,826,273.70 1,196,674.38 528,242.75 - Moderate Risk Waste Facility (Contract Payable) _ 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Interest Principal 14,389.79 16,906.07 13,347.06 17,948.80 12,240.02 19,055.84 11,064.70 20,231.16 9,816.88 21,478.98 8,492.11 22,803.75 7,085.62 24,210.24 5,592.39 25,703.47 4,007.05 27,288.81 2,323.94 28,971.92 578.20 22,895.69 Total 31,295.86 31,295.86 31,295.86 31,295.86 31,295.86 31,295.86 31,295.86 31,295.86 31,295.86 31,295.86 23,473.89 Remaining 230,588.66 212,639.86 193,584.02 173,352.86 151,873.88 129,070.13 104,859.89 79,156.42 51,867.61 22,895.69 - Combined Debt Service 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Total 753,344.71 753,344.72 753,344.72 753,344.71 753,344.72 753,344.71 753,344.72 753,344.71 753,344.71 753,344.71 565,010.53 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA- 2019 Budget -2024 Fin al -ba Ian ced2 4/23/2019 Debt Service 5 of 20 3:19 PM City of Port Angeles Solid Waste Utility Debt Service - Surcharge based 2014 through 2039 Total 594,118.76 596,431.26 593,200.00 598,200.00 597,400.00 596,000.00 594,000.00 594,750.00 594,625.00 593,625.00 596,750.00 593,781.26 594,937.50 Remaining 5,490,000.00 5,125,000.00 4,750,000.00 4,355,000.00 3,945,000.00 3,520,000.00 3,080,000.00 2,620,000.00 2,140,000.00 1,640,000.00 1,115,000.00 570,000.00 - Combined Debt Service 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Total 218,447.50 666,450.00 666,450.00 666,450.00 666,450.00 1,196,450.00 1,193,000.00 1,194,000.00 1,194,300.00 1,193,900.00 1,192,750.00 1,194,325.00 1,194,543.76 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 1,193,818.76 1,197,131.26 1,194, 300.00 1,197, 200.00 1,198, 625.00 1,193,550.00 1,192, 200.00 1,192, 700.00 1,196,425.00 1,190,625.00 1,198,350.00 1,193,981.26 1,192,937.50 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 rinal-balanced2 4/23/2019 Debt Service Srch 6 of 20 3:19 PM 2014 Solid Waste 2014 LTGO Landfill Bluff - from 216 acct 2014 2015 2016 2017 2018 2019 2019 2020 2021 2022 2023 2024 2025 2026 Interest Principal 112,657.22 343,700.00 343,700.00 343,700.00 343,700.00 322,750.00 275,000.00 343,700.00 255,000.00 333,500.00 265,000.00 322,900.00 275,000.00 311,900.00 285,000.00 300,500.00 300,000.00 288,500.00 310,000.00 276,100.00 325,000.00 263,100.00 335,000.00 Total 112,657.22 343,700.00 343,700.00 343,700.00 343,700.00 597,750.00 598,700.00 598,500.00 597,900.00 596,900.00 600,500.00 598,500.00 601,100.00 598,100.00 Remaining 8,275,000.00 8,275,000.00 8,275,000.00 8,275,000.00 8,275,000.00 7,995,000.00 8,020,000.00 7,755,000.00 7,480,000.00 7,195,000.00 6,895,000.00 6,585,000.00 6,260,000.00 5,925,000.00 2027 2028 2029 2030 2031 2032 2032 2033 2034 2035 2036 2037 2038 2039 Interest Principal 249,700.00 350,000.00 235,700.00 365,000.00 221,100.00 380,000.00 204,000.00 395,000.00 186,225.00 415,000.00 171,000.00 425,000.00 167,550.00 430,000.00 148,200.00 450,000.00 127,950.00 470,000.00 106,800.00 495,000.00 87,000.00 510,000.00 66,600.00 535,000.00 45,200.00 555,000.00 23,000.00 575,000.00 Total 599,700.00 600,700.00 601,100.00 599,000.00 601,225.00 597,550.00 598,200.00 597,950.00 601,800.00 597,000.00 601,600.00 600,200.00 598,000.00 Remaining 5,575,000.00 5,210,000.00 4,830,000.00 4,435,000.00 4,020,000.00 3,590,000.00 3,140,000.00 2,670,000.00 2,175,000.00 1,665,000.00 1,130,000.00 575,000.00 - Total 594,118.76 596,431.26 593,200.00 598,200.00 597,400.00 596,000.00 594,000.00 594,750.00 594,625.00 593,625.00 596,750.00 593,781.26 594,937.50 Remaining 5,490,000.00 5,125,000.00 4,750,000.00 4,355,000.00 3,945,000.00 3,520,000.00 3,080,000.00 2,620,000.00 2,140,000.00 1,640,000.00 1,115,000.00 570,000.00 - Combined Debt Service 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Total 218,447.50 666,450.00 666,450.00 666,450.00 666,450.00 1,196,450.00 1,193,000.00 1,194,000.00 1,194,300.00 1,193,900.00 1,192,750.00 1,194,325.00 1,194,543.76 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 1,193,818.76 1,197,131.26 1,194, 300.00 1,197, 200.00 1,198, 625.00 1,193,550.00 1,192, 200.00 1,192, 700.00 1,196,425.00 1,190,625.00 1,198,350.00 1,193,981.26 1,192,937.50 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 rinal-balanced2 4/23/2019 Debt Service Srch 6 of 20 3:19 PM 2014 Solid Waste Revenue Bond - from 454 acct 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Interest Principal 105,790.28 322,750.00 322,750.00 322,750.00 322,750.00 322,750.00 275,000.00 314,500.00 280,000.00 306,100.00 290,000.00 297,400.00 300,000.00 288,400.00 305,000.00 279,250.00 315,000.00 268,225.00 325,000.00 256,443.76 340,000 00 Total 105,790.28 322,750.00 322,750.00 322,750.00 322,750.00 597,750.00 594,500.00 596,100.00 597,400.00 593,400.00 594,250.00 593,225.00 596,443.76 Remaining 8,270,000.00 8,270,000.00 8,270,000.00 8,270,000.00 8,270,000.00 7,995,000.00 7,715,000.00 7,425,000.00 7,125,000.00 6,820,000.00 6,505,000.00 6,180,000.00 5,840,000.00 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 Interest Principal 244,118.76 350,000.00 231,431.26 365,000.00 218,200.00 375,000.00 203,200.00 395,000.00 187,400.00 410,000.00 171,000.00 425,000.00 154,000.00 440,000.00 134,750.00 460,000.00 114,625.00 480,000.00 93,625.00 500,000.00 71,750.00 525,000.00 48,781.26 545,000.00 24,937.50 570,000.00 Total 594,118.76 596,431.26 593,200.00 598,200.00 597,400.00 596,000.00 594,000.00 594,750.00 594,625.00 593,625.00 596,750.00 593,781.26 594,937.50 Remaining 5,490,000.00 5,125,000.00 4,750,000.00 4,355,000.00 3,945,000.00 3,520,000.00 3,080,000.00 2,620,000.00 2,140,000.00 1,640,000.00 1,115,000.00 570,000.00 - Combined Debt Service 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Total 218,447.50 666,450.00 666,450.00 666,450.00 666,450.00 1,196,450.00 1,193,000.00 1,194,000.00 1,194,300.00 1,193,900.00 1,192,750.00 1,194,325.00 1,194,543.76 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 1,193,818.76 1,197,131.26 1,194, 300.00 1,197, 200.00 1,198, 625.00 1,193,550.00 1,192, 200.00 1,192, 700.00 1,196,425.00 1,190,625.00 1,198,350.00 1,193,981.26 1,192,937.50 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 rinal-balanced2 4/23/2019 Debt Service Srch 6 of 20 3:19 PM City of Port Angeles Surcharge Activity (acct 454) through 2019 Budget Annual (218,447) (348,771) (53,954) 339,809 375,257 125,295 Cummulative (218,447) (567,218) (621,172) (281,363) 93,894 219,189 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 4/23/2019 Surchage 7 of 20 3:19 PM 2014 2015 2016 2017 2018 2019 Budget Surcharge Collections - Transfer Station 256,569 505,009 896,685 1,041,707 1,321,745 - Collections 61,110 107,487 109,574 - - - 317,679 612,496 1,006,259 1,041,707 1,321,745 Debt Service Payments - LTGO Interest 112,657 343,700 343,700 343,700 343,700 343,700 - LTGO Principal - 255,000 - Rev Bond Interest 105,790 322,750 322,750 322,750 322,750 322,750 - Rev Bond Principal - 275,000 218,447 666,450 666,450 666,450 666,450 1,196,450 Annual (218,447) (348,771) (53,954) 339,809 375,257 125,295 Cummulative (218,447) (567,218) (621,172) (281,363) 93,894 219,189 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 4/23/2019 Surchage 7 of 20 3:19 PM CITY of PORT ANGELES Waste Connections Costs 2019 Budget Fires TS Operations Transfer Station Costs VISW Agreement Rounding" TS Operations 2017 1.00% 2018 Rates 2019 Rates Dollars Rounded 25.71 Transfer Station Operations 2,795 2,823 7.06 7.27 246,335 Collections Self Haul Charity Blue Mountain Other Fed/Municipal Total 32,663 32,990 12,478 12,603 140 141 1,126 1,137 1,422 1,436 256 259 48,086 48,567 14.66 14.66 14.66 14.66 14.66 14.66 14.98 14.98 14.98 14.98 14.98 14.98 494,079 188,755 2,119 17,032 21,510 3,872 727,367 727,400 410,700 Blue Mountain Operations 305 308 13.75 14.16 52,353 Total 1,126 1,137 91.55 93.49 106,308 106,100 1,100 Disposal - Transfer Station Total Costs - Collections - Disposal Total excluding Blue Mountain Toll Bridge - trips 46,960 47,429 1,586 1,602 25.12 15.00 25.71 15.00 1,219,545 24,028 1,243,600 1 710,500 Disposal - Blue Mountain 14.98 81.82 11.9% increase Total Blue Mountain 1,126 1,137 25.12 25.71 29,242 29,200 Long Haul - Transfer Station Total excluding Blue Mountain 46,960 47,429 28.390 29.824 1,414,521 1,414,500 Long Haul - Blue Mountain Total Blue Mountain 1,126 1,137 28.390 29.824 33,917 33,900 Tire Disposal Tires 14.94 15 105.26 111.41 1,681 1,700 Recycle Material Transfer Station -$/mo Blue Mountain - $/mo 249.96 1,068.89 257.46 1,100.96 3,090 13,211 3,100 13,200 Compost Facility Operations Total 4,195 5,743 76.17 79.75 458,004 458,000 Moderate Risk Waste (MRW) Base/mo Operations/hr Disposal/Haul/annual 2,607.99 832 840 42.20 22,171.18 2,607.99 43.47 22,836.32 31,296 36,525 22,836 90,700 Asbestos Disposal Asbestos 0.44 0 183.79 194.54 86 100 Disposal Tax Transfer Station Blue Mountain 46,975 47,445 1,126 1,137 1.25 1.25 1.25 1.25 59,306 1,422 59,300 1,400 1 Total Costs -Transfer Station 4,182,386 4,182,200 Fires TS Operations Collection Costs VISW Agreement Rounding" TS Operations Customers Rates Disposal Dollars 25.71 Yard Waste 2,795 2,823 7.06 7.27 246,335 246,300 Recycling 6,200 6,200 5.36 5.52 410,748 410,700 Commercial Cardboard 305 308 13.75 14.16 52,353 52,400 School District 7 7 12.55 12.93 1,097 1,100 TS Operations Total Costs - Collections Disposal 50.75 Long Haul 29.82 Tax 710,532 1 710,500 Fires TS Operations Service VISW Agreement Disposal TS Operations 14.98 29,82 Disposal 25.71 Long Haul 14.98 29,82 Tax 1.25 TS Operations 14.98 56.79 Jther 14.98 56.79 Fires TS Operations 14.98 Disposal 111.41 - Long Haul 29,82 Tax 1.25 14.98 142.48 \sbestos TS Operations 14.98 Disposal 194.54 Long Haul 29.82 Tax 1.25 14.98 225.62 :ontaminated Soils TS Operations 14.98 Disposal 50.75 Long Haul 29.82 Tax 1.25 14.98 81.82 11.9% increase )riginal 3,750,281 lcrease 525,577 9%*$5,839,745 4,275,858 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final -ha la nced2 4/23/2019 Waste Connections 8 of 20 3:19 PM Personnel Costs Full -Time Employees Part -Time Employees Inc Seasonal Overtime/Call-back Pay FICA Pers Workers Comp LTD Supplemental Life FMLA Premium Ins - Medical/Dental Health Reimbursement State Unemployment ICMA Matching Funds office/Operating Supplies Bldg and Maint Supplies Computer Equipment Fuel Consumed Small Tools/Minor Equip Administrative Charges Accounting Customer Service Finance Admin City Council City Manager/HR/Clerk Attorney Facility Maintenance Reprographics Planning Professional/Contract Svc Contractual Services Tfr Stn Ops Blue Mtn Ops Disposal - Tfr Stn Disposal - Blue Mtn Long Haul - Tfr Stn Long Haul - Blue Mtn Tire Disposal Tfr Stn - Recycling Blue Mtn - Recycling Compost Facility Ops MRWF Ops Asbestos Disposal Tfr Stn Disposal Tax Blue Mtn Disposal Tax CITY of PORT ANGELES Solid Waste Transfer Station Cost Functional Allocation 2019 Budget G:\FINANCE\COSA\COSA\Wid Wacte\SW Transfer Station\2019\CC Training\SW Transfer Station - CO -2019 Budget -2024 Final-balanced2 4/23/2019 Cost alloation 1 9 Of 20 3:19 PM Cost Allocation Entry_- Allocation Percent City Transfer St Blue All City Transfer St Compost Blue All Operations Operations Disposal Metals Yard Waste Mountain Others Total Costs Operations Operations Disposal Metals Yard Waste Mountain Others Total 124,830 2,240 11,200 22,950 15,679 6,701 - 183,600 183,600 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 19,989 359 1,793 3,675 2,511 1,073 - 29,400 29,400 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 8,227 148 738 1,513 1,033 442 - 12,100 12,100 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 11,422 205 1,025 2,100 1,435 613 - 16,800 16,800 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 17,745 318 1,592 3,263 2,229 953 - 26,100 26,100 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 3,603 65 323 663 453 193 - 5,300 5,300 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 544 10 49 100 68 29 - 800 800 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 136 2 12 25 17 7 - 200 200 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 272 5 24 50 34 15 - 400 400 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 33,519 601 3,007 6,163 4,210 1,799 - 49,300 49,300 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 2,040 37 183 375 256 110 - 3,000 3,000 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 5,303 95 476 975 666 285 - 7,800 7,800 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 1,292 23 116 238 162 69 - 1,900 1,900 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 5,200 - - - - - - 5,200 5,200 100.00% 100.00% _ 1,800 - - - - - 1,800 1,800 100.00% 100.00% 952 17 85 175 120 51 - 1,400 1,400 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 2,040 37 183 375 256 110 - 3,000 3,000 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% - 1,500 - - - - - 1,500 1,500 100.00% 100.00% 41,950 753 3,764 7,713 5,269 2,252 - 61,700 61,700 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 7,854 - - - - 46 - 7,900 7,900 99.42% 0.58% 100.00% 6,725 - 20,175 - - - - 26,900 26,900 25.00% 75.00% 100.00% 650 - 1,950 - - - - 2,600 2,600 25.00% 75.00% 100.00% 5,200 - 15,600 - - - - 20,800 20,800 25.00% 75.00% 100.00% 4,300 - 12,900 - - - - 17,200 17,200 25.00% 75.001/ 100.00% 5,300 - 15,900 - - - - 21,200 21,200 25.00% 75.00% 100.00% 850 - 2,550 - - - - 3,400 3,400 25.00% 75.00% 100.00% _ - 25.00% 75.001/ 100.00% 2,300 - 6,900 - - - - 9,200 9,200 25.00% 75.00% 100.00% - 727,400 - - - - - 727,400 727,400 100.00% 100.00% - - - - - 106,100 - 106,100 106,100 100.00% 100.00% - - 1,243,600 - - - - 1,243,600 1,243,600 100.00°/ 100.00% - - - - - 29,200 - 29,200 29,200 100.00% 100.00% - - 1,414,500 - - - - 1,414,500 1,414,500 100.00% 100.00% - - - - - 33,900 - 33,900 33,900 100.00% 100.00% - - 1,700 - - - - 1,700 1,700 100.00% 100.00% - 3,100 - - - - - 3,100 3,100 100.00% 100.00% - - - - - 13,200 - 13,200 13,200 100.00% 100.00% - - - - 458,000 - - 458,000 458,000 100.00% 100.00% - 90,700 - - - - - 90,700 90,700 100.00% 100.00% - - 100 - - - - 100 100 100.00°/ 100.00% - - 59,300 - - - - 59,300 59,300 100.00% 100.00% - - - - - 1,400 - 1,400 1,400 100.00% 100.00% G:\FINANCE\COSA\COSA\Wid Wacte\SW Transfer Station\2019\CC Training\SW Transfer Station - CO -2019 Budget -2024 Final-balanced2 4/23/2019 Cost alloation 1 9 Of 20 3:19 PM Contractual Services (cont) PW Administrative Charges IT Charges Communication Expenses Network Services Travel and Training Advertising/Legal Notices Eq Sent Chill (Replacement) Eq Sam Operating Charges Oper Rentals/Leases Insurance Utilities Expense Software/Hardware Maint Repairs and Maint Dues/Subscriptions/Memberships Miscellaneous Services Compost Permit County Solid Waste Admin Bad Debt Expense Machinery & Equipment Interdepartmental Billing Lease Expense Existing Debt Service New Debt Service Transfer to Capital Fund Balance increase Other Revenues Dept of Ecology Grant Environmental Fees Delinquent Interest Compost - Retail Recycling Compost - Wholesale Uncollectable Amts Recovered Other Net Alloc of "All Other" CITY of PORT ANGELES Solid Waste Transfer Station Cost Functional Allocation 2019 Budget ' - - - - - (50,000) Cost Allocation (50,000) - - - (13,000) Entry - (13,000) (13,000) Allocation Percent (30,000) - - City Transfer St - - - - - - (25,000) Blue All (25,000) - - - - City Transfer St (15,000) Compost Blue All - - Operations Operations Disposal Metals Yard Waste Mountain Others Total Costs Operations O erations Dis oSal Metals Yard Waste Mountain Others Total 27,876 500 2,501 5,125 3,501 1,497 - 41,000 41,000 67.99% 1.22% 6.10% 12.50% 8.54% 3.65% 100.00% 57,000 19,000 - - - - - 76,000 76,000 75.00% 25.00% 100.00% 3,300 - - - - - - 3,300 3,300 100.00% 100.00% 2,500 - - - - - - 2,500 2,500 100.00% 100.00% 6,900 - - - - 6,900 6,900 100.00% 100.00% 12,400 - - - - - - 12,400 12,400 100.00% 100.00% - 8,600 - - - - 8,600 8,600 100.00% 100.00% - 15,700 - - - - - 15,700 15,700 100.0011. 100.00% - 47,180 - - 20,220 - - 67,400 67,400 70.00% 30.00% 100.00% 10,500 - - - - - - 10,500 10,500 100.00% 100.00% 15,000 - - - - - - 15,000 15,000 100.00% 100.00% 10,300 - - - - - 10,300 10,300 100.00°/ 100.00% - 35,000 - - - - - 35,000 35,000 100.000/ WOW% 1,100 - - - - - - 1,100 1,100 100.000/ 100.00% - - - - - - 100.00% 100.00% 9,747 41,553 - - - - - 51,300 51,300 19.00% 81.00% 100.00% 125 - 375 - - - - 500 500 25.00% 75.00% 100.00% - - - - - - - - 25.00% 75.00% 100.00% 10,000 - - - 10,000 10,000 1 100.00% 100.00% 478,991 996,947 2,822,622 55,475 516,121 200,045 - 5,070,200 5,070,200 - 31,500 - - - - 31,500 31,500 100.00% 100.00% - 721,900 - - - - - 721,900 721,900 100.00% 100.00% - - 100.00% 100.00% - - 100.00% 100.00% - - - 100.00% 100.00% 478,991 1,750,347 2,822,622 55,475 516,121 200,045 - 5,823,600 5,823,600 ' - - - - - (50,000) (50,000) (50,000) - - - (13,000) - - - (13,000) (13,000) - - - - (30,000) - - (30,000) (30,000) - - - - - - (25,000) (25,000) (25,000) - - - - (15,000) - - (15,000) (15,000) - - - - - - (300) (300) (300) - - (2,000) (2,000) (2,000) 478,991 1,750,347 2,822,622 42,475 471,121 200,045 (77,300) 5,688,300 5,688,300 (6,358) (23,233) (37,466) (736) (6,851) (2,655) 77,300 472,633 1,727,114 2,785,156 41,739 464,270 197,389 51688,300 100.000b 100.00% 100.00% 100.00% 100.00% 100.00% 100,00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 4/23/2019 Cost allocation 2 to of 20 3:19 PM CITY of PORT ANGELES Solid Waste Transfer Station Ticket and Tons Estimate 2019 Budget G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 Tickets -Tons (2) 11 of 20 fom 4/23/2019 3:19 PM Tickets Tons Forecast Forecast Actual 2019 Actual 2019 2017 1.0% Factor Total 2017 1.0% Factor Total Tax Exempt Transfer Station MSW 5,486 5,541 1.00 5,541 MSW 32,663 32,990 1.00 32,990 YW 252 255 1.00 255 YW 1,282 1,295 1.00 1,295 Biosolids 219 221 1.00 221 Biosolids 1,858 1,876 0.83 1,550 Other (Decant & Grit) 46 46 1.00 46 Other (Decant & Grit) 331 334 1.00 334 Self Haul MSW 50,088 50,589 1.00 50,589 MSW 14,013 14,153 1.00 14,153 Tires 46 46 1.00 46 Tires 15 15 1.00 15 Asbestos 10 10 1.00 10 Asbestos 0 0 1.00 0 Contaminated Soils - - 1.00 - Contaminated Soils - - 1.00 0 Yard Waste 5,664 5,721 1.00 5,721 Yard Waste 1,056 1,066 1.00 1,066 Metals and White Goods 1,579 1,595 1.00 1,595 Metals and White Goods 262 264 1.00 264 Blue Mountain 303 306 1.00 306 Blue Mountain 1,126 1,137 1.00 1,137 63,693 64,330 64,330 52,606 53,132 52,806 Recycle Recycle 3,407 3,441 Recycle 6,011 6,200 Tom Total 67,100 67,771 Total 58,617 59,332 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 Tickets -Tons (2) 11 of 20 fom 4/23/2019 3:19 PM CITY of PORT ANGELES Solid Waste Transfer Station Customer Cost Allocation 2019 Budget MSW/Other YW Biosolids 5,587 255 221 1.00 1.00 1.00 5,587 255 221 8.69% 0.40% 0.34% 41,050 1,870 1,625 33,324 1,295 1,550 1.23 1.44 1.05 Tax Exempt Transfer Station Exempt Transfer Station Total Self Haul MSW/Other 33,324 1.00 33,323.8 70.17% MSW 50,589 1.00 50,589 78.64% 371,677 14,153 26.26 Tires 46 1.00 46 0.07% 341 IS 22.62 Asbestos 10 1.00 10 0.02% 74 0 166.98 Contaminated Soils 0 1.00 0 0.00% 0 0 0.73 Yard Waste 5,721 1.00 5,721 8.89% 42,030 1,066 39.43 Metals and White Goods 1,595 1.00 1,595 2.48% 11,717 264 44.31 Blue Mountain 306 1.00 306 0.48% 2,248 1,137 1.98 Total Tax Exempt Total Self -Haul 64,330 64,330 100.00% 472,633 52,806 44,545 36,169 428,088 16,636 Transfer Station Operations 1,727,114 Contract Rate Weighting % Share Total Cost/ton 1 Tons Tax Exempt Transfer Station Exempt Transfer Station Total Cost/ton MSW/Other 33,324 1.00 33,323.8 70.17% 1,211,852 36.37 1,953,250 58.61 Self Haul 118.70 Self Haul 1,550 39.63% MSW Tires Asbestos Contaminated Soils 14,153 15 0 0 1.00 14,153.3 1.00 15.1 1.00 0.4 1.00 0.0 29.80% 0.03% 0.00% 0.00% 514,697 549 16 0 36.37 36.37 36.37 36.37 47,493 47,492.6 100.00% 1,727,114 1.23 Tons Rate % Share Total Cost/ton Tax Exempt Transfer Station Total Cost/ton MSW/Other 33,324 56.79 1,892,343 70.13% 1,953,250 58.61 153,722 118.70 Self Haul 1,550 39.63% 184,011 118.70 MSW 14,153 56.79 803,714 29.79% 829,582 58.61 Tires 15 142.48 2,150 0.08% 2,219 147.07 Asbestos 0 225.62 100 0.00% 103 232.88 Contaminated Soils 0 81.82 0 0.00% 0 84.46 47,493 2,698,308 100.00% 2,785,156 Metals 41,739 Tons Factor %Share $Share Cost/ton Metals and White Goods 264 1.00 264 100.00% 41,739 157.83 264 264 100.00% 41,739 1.23 25.73 Yard Waste 464,270 Tons %Share Total Cost/ton Tax Exempt Transfer Station YW 1,295 33.11% 153,722 118.70 Biosolids 1,550 39.63% 184,011 118.70 Self Haul Yard Waste 1,066 27.26% 126,537 118.70 3,911 100.00% 464,270 Blue Mountain 197,389 Tons Factor % Share $ Share Cost/ton Blue Mountain 1,137 1.00 1,137 100.00% 197,389 173.59 1,137 Total 5,688,300 1,137 100.00% 197,389 173.59 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 4/23/2019 Customer allocation 12 of 20 3:19 PM CITY of PORT ANGELES Solid Waste Transfer Station Expense Based Rate Summary by Customer Class 2019 Budget City Transfer St Blue Cost/ton Operations Operations Disposal Metals Yard Waste Mountain Total Tons w/o Tax Tax Exempt Transfer Station MSW/Other 41,050 1,211,852 1,953,250 3,206,153 33,324 96.21 YW 1,870 Operations 153,722 155,592 1,295 120.14 Biosolids 11625 Tax Exempt 184,011 185,636 1,550 119.74 1.23 36.37 58.61 Self Haul 96.21 Y W 1.44 MSW 369,820 512,124 825,436 1,707,380 14,012 121.85 MSW -Charity 1,858 2,572 4,146 8,576 141 60.62 Tires 341 549 2,219 3,109 15 206.05 Asbestos 74 16 103 194 0.44 436.22 Contaminated Soils 0 0.00 0 0 0 121.82 Yard Waste 42,030 232.88 126,537 168,567 1,066 158.12 Metals and White Goods 11,717 41,739 53,456 264 202.14 Blue Mountain 2,248 158.12 Metals and White Goods 197,389 199,638 1,137 175.57 472,633 1,727,114 2,785,156 41,739 464,270 197,389 5,688,300 52,806 Expense Based Rates City Transfer St Blue Cost/ton Self Haul Operations Operations Disposal Metals Yard Waste Mountain Total Tons w/o Tax Tax Exempt Transfer Station 514,697 829,582 MSW/Other 1.23 36.37 58.61 96.21 Y W 1.44 Weighted 118.70 120.14 Biosolids 1.05 1,707,380 14,012 118.70 119.74 1,858 2,572 4,146 Self Haul 141 71 MSW 26.39 36.55 58.91 1,715,956 121.85 MSW -Charity 13.13 18.18 29.31 60.62 Tires 22.62 36.37 147.07 206.05 Asbestos 166.98 36.37 232.88 436.22 Contaminated Soils 0.73 36.37 84.46 121.56 Yard Waste 39.43 118.70 158.12 Metals and White Goods 44.31 157.83 202.14 Blue Mountain 1.98 173.59 175.57 Charity Breakout City Transfer St Cost/ton Self Haul Operations Operations Disposal Total Tons w/o Tax MSW Total 371,677 514,697 829,582 1,715,956 14,153 121.24 Breakout Weighted MSW 369,820 512,124 825,436 1,707,380 14,012 14,083 MSW -Charity 1,858 2,572 4,146 8,576 141 71 371,677 514,697 829,582 1,715,956 14,153 14,153 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA- 2019 Budget -2024 Final-balanced2 4/23/2019 Customer Summary 13 of 20 3:19 PM MSW/Other City portion YW Biosolids MSW MSW -Charity Tires Asbestos Contaminated Soils Yard Waste Metals and White Goods Blue Mountain Dollars MSW City portion YW Biosolids Self Haul MSW MSW -Charity Tires Asbestos Contaminated Soils Yard Waste Metals and White Goods Blue Mountain CITY of PORT ANGELES Solid Waste Transfer Station Rates/Taxes 2019 Budget Tons Base Surcharge Total Refuse Tax B&O Tax City Ut Tax Total Tax Exempt Transfer Station 3.60% 1.50% 8.00% 20,991 2,019,540 535,468 2,555,008 Tax Exempt Transfer Station 38,325 183,068 2,776,401 20,990.51 96.21 25.51 121.72 1.83 8.72 132.27 12,333.30 96.21 25.51 121.72 - 8.56 130.28 1,295.08 120.14 - 120.14 - 10.69 130.83 1,550.26 119.74 - 119.74 Haul - 10.65 130.40 14,012 1,707,380 434,225 Self Haul 79,796 32,124 161,845 14,011.78 121.85 30.99 152.84 5.69 2.29 11.55 172.38 141.47 60.62 15.49 76.11 2.84 1.14 5.75 85.83 15.09 206.05 - 206.05 7.68 3.09 19.29 236.11 0.44 436.22 0 436.22 16.25 6.54 40.83 499.85 0.00 121.82 168,567 121.82 4.54 1.83 11.40 139.59 1,066.06 158.12 53,456 158.12 5.89 2.37 14.80 181.19 264.45 202.14 199,638 202.14 7.53 3.03 18.92 231.63 1,137.10 175.57 30.99 206.56 7.70 3.10 16.58 233.93 52,805.54 52,806 5,688,300 1,321,745 7,010,045 97,345 77,514 521,587 Tons Base Surcharge Total Refuse Tax B&O Tax City Ut Tax Total Tax Exempt Transfer Station 20,991 2,019,540 535,468 2,555,008 38,325 183,068 2,776,401 12,333 1,186,613 314,623 1,501,235 105,561 1,606,796 1,295 155,592 - 155,592 - 13,841 169,433 1,550 185,636 - 185,636 - 16,514 202,150 Self Haul 14,012 1,707,380 434,225 2,141,605 79,796 32,124 161,845 2,415,371 141 8,576 2,191 10,767 401 162 813 12,143 15 3,109 - 3,109 116 47 291 3,563 0 194 194 7 3 18 222 0 0 0 0 0 0 0 1,066 168,567 168,567 6,281 2,529 15,779 193,155 264 53,456 53,456 1,992 802 5,004 61,253 1,137 199,638 35,239 234,876 8,751 3,523 18,852 266,003 52,806 5,688,300 1,321,745 7,010,045 97,345 77,514 521,587 7,706,490 Surcharge credited to 454 account (1,321,745) Net 6,384,745 Rounded 174,800 521,700 Tax test 174,679 521,(,1', G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 Rates -Taxes 14 of 20 MSW 20,991 132.27 2,776,401 combined r 12,333 130.28 1,606,796 �-131.53 33,324 131.53 4,383,197 174,858 4/23/2019 3:19 PM MSW YW Biosolids MSW MSW -Charity Tires Asbestos Contaminated Soils Yard Waste Metals and White Goods Blue Mountain MSW YW Biosolids MSW MSW -Charity Tires Asbestos Contaminated Soils Yard Waste Metals and White Goods Blue Mountain CITY of PORT ANGELES Solid Waste Transfer Station Customer Rates 2019 Budget 2015 Actual 2016 Actual Difference 2017 Actual 12019 Budget Rate Surcharge Total Rate Surcharge Total Rate Surcharge Total 2019 Actual Tax Exempt Transfer Station Tax Exempt Transfer Station 139.18 8.18 147.36 141.91 13.91 155.82 144.75 19.51 164.26 29.09 29.09 29.67 (554,391) 29.67 30.27 - 30.27 74.06 - 74.06 75.54 332.2% 75.54 77.05 80.90 77.05 80.90 130.40 - 130.40 Self Haul 61.2% 1,550 76,734 170.11 9.94 180.05 173.51 16.89 190.40 176.98 23.70 200.68 155.37 30.99 84.22 8.45 92.67 88.49 11.85 100.34 170.11 - 170.11 173.51 - 173.51 176.98 - 176.98 447.24 - 447.24 456.18 - 456.18 465.31 176.98 465.31 237.76 236.11 237.76 242.52 33.4% 242.52 247.37 394.31 247.37 47.20 499.85 47.20 48.14 105.54 48.14 49.11 0 49.11 96.09 96.09 98.02 98.02 99.98 99.98 237.40 9.94 247.34 242.15 16.89 259.04 246.99 23.70 270.69 2018 & 2019 Actual 2019 COSH Difference 12019 Budget Rate Surcharge Total Rate Surcharge Total 2019 Actual I % Total Tons 2019 Actual Tax Exempt Transfer Station 122.66 25.51 148.17 106.02 25.51 131.53 (16.64) -11.2% 33,324 (554,391) 30.27 - 30.27 130.83 - 130.83 100.56 332.2% 1,295 130,231 80.90 - 80.90 130.40 - 130.40 49.50 61.2% 1,550 76,734 Self Haul 155.37 30.99 186.36 141.39 30.99 172.38 (13.98) -7.5% 14,012 (195,865) 77.69 15.49 93.18 70.34 15.49 85.83 (7.35) -7.9% 141 (1,039) 176.98 - 176.98 236.11 - 236.11 59.13 33.4% 15 892 394.31 394.31 499.85 499.85 105.54 26.8% 0 47 209.63 209.63 139.59 139.59 (70.04) -33.4% 0 (0) 49.11 49.11 181.19 181.19 132.08 268.9% 1,066 140,801 75.21 75.21 231.63 231.63 156.42 208.0% 264 41,364 209.30 30.99 240.29 202.94 30.99 233.93 (6.36) -2.6% 1,137 (7,231) 52,806 ) (368,45/) G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 4/23/2019 Rates 15 of 20 3:19 PM MSW YW Biosolids MSW MSW -Charity Tires Asbestos Contaminated Soils Yard Waste Metals and White Goods Blue Mountain City of Port Angeles Transfer Station Rate Options 2019 Options Decrease in rates spread evenly across all categories by 4.5%. Where COSA shows a needed increase, hold at 2019 rates rather than reduce. Rate reduction limited to actual COSA calulation. G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 4/23/2019 Rev Rates 16 of 20 3:19 PM 2019 2019 2019 2019 COSA change from even alloc change from "Blended" change from Rates Rates 2019 rates Rates 2019 rates Rates 2019 rates Tax Exempt 148.17 131.53 -11.2% 141.42 -4.6% 141.21 -4.7% 30.27 130.83 332.2% 28.89 -4.6% 30.27 0.0% 80.90 130.40 61.2% 77.21 -4.65%vo 80.90 0.0% Self Haul 186.36 172.38 -7.5% 177.87 -4.6% 177.61 -4.7% 88.49 85.83 -3.0% 84.46 -4.6% 88.49 0.0% 176.98 236.11 33.4% 168.92 -4.6% 176.98 0.0% 394.31 499.85 26.8% 376.35 -4.6% 394.31 0.0% 209.63 139.59 -33.4% 200.08 -4.6% 199.78 -4.75vo 49.11 181.19 168.9% 46.87 -4.6% 49.11 0.0% 75.21 231.63 208.0% 71.78 -4.6% 75.21 0.0% 240.29 1 233.93 1 -2.6%1 229.34 1 -4.6% 233.93 -2.6% Decrease in rates spread evenly across all categories by 4.5%. Where COSA shows a needed increase, hold at 2019 rates rather than reduce. Rate reduction limited to actual COSA calulation. G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 4/23/2019 Rev Rates 16 of 20 3:19 PM CITY of PORT ANGELES Solid Waste Transfer Station Revenue & Expenditure Summary 2019 Budget Expenses/Expenditures Actual Actual Actual Actual Actual COSA Revenues 2014 2015 2016 2017 2018 2019 6,384,745 Rate Revenues 6,152,981 6,758,443 7,399,000 7,837,573 7,287,285 6,384,800 -12.38% Non -Rate Revenues: 83,524 89,345 93,900 88,839 109,972 111,600 Environmental Fees 11,398 11,590 14,048 13,997 16,397 13,000 Dept of Ecology Grant 87,871 108,327 67,379 - 68,133 50,000 Compost - Retail 23,733 36,175 31,530 32,419 41,690 30,000 Recycling 84,027 7,413 15,042 24,076 66,280 25,000 Compost - Wholesale 14,414 22,677 19,106 38,464 20,627 15,000 Other (4,349) 2,127 - 1,829 743 2,300 Total Revenue 6,370,074 6,946,753 7,546,105 7,948,358 7,501,155 6,520,100 Expenses/Expenditures Total Costs (7538) 5,823,600 exc Taxes Other Revenue offset (135,300) Tax basis Cash Operating Expenses: City Tax 521,700 Refuse Tax 97,319 B&O Tax 77,367 Salaries & Wages 193,757 194,340 203,200 184,656 241,855 225,100 Personnel Benefits 83,524 89,345 93,900 88,839 109,972 111,600 Supplies 12,004 9,039 12,325 10,494 11,128 12,900 Administrative Charges 350,343 295,259 364,500 285,653 202,641 284,500 Contractual Services 3,336,605 3,593,808 3,508,300 3,929,192 4,145,672 4,191,400 Taxes 159,317 139,360 142,200 230,466 231,447 174,800 City Utility Taxes 508,763 581,374 521,000 717,914 684,060 521,700 Miscellaneous 239,548 233,741 256,848 226,394 228,780 266,200 Debt Service 753,345 753,345 753,400 753,345 753,345 721,900 Transfer to Capital - - Interdepartmental 10,076 14,997 15,900 14,128 7,020 10,000 Total Expenditures 5,647,282 5,904,607 5,871,573 6,441,080 6,615,919 6,520,100 Difference 722,793 1,042,146 1,674,532 1,507,278 885,236 (0) Total Cost Test: Total Costs (7538) 5,823,600 exc Taxes Other Revenue offset (135,300) Tax basis 5,688,300 City Tax 521,700 Refuse Tax 97,319 B&O Tax 77,367 Rate Revenue Requirement 6,384,685 Non Rate Revenue 135,300 Total Expense 6,519,985 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CCTraining\SW Transfer Station - COSA- 2019 Budget -2024 Final-balanced2 4/23/2019 Rev Requirement 17 of 20 3:19 PM Difference Uebt service through Surcharge 1,622,242 GAFINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\9W Transfer Station - COSA - 2019 Budaet-2024 Final-balanced2 4/23/2019 18 of 20 3.19 FM Revenue Test -2019 tons COSA City of Port Angeles Solid Waste Transfer Station Revenue Test 2019 Budget using implied 2017 tonnage and COSA generated rates IResidential/Commercial ercial Base Surcharge Revenue Base Surcharge Revenue Collections Tons Factor RateBase Other Total Collections Tons Factor Rate Base Other Total City of Port Angeles 9,968.59 1.00 9,969 106.02 25.51 1,056,905 254,299 1,311,203 City of Port Angeles 2,364.71 1.00 2,365 106.02 25.51 250,715 60,324 311,039 City of Sequin 7,183.72 1.00 7,184 106.02 25.51 761,643 181 944,899 City of Sequim - 1.00 - 106.02 25.51 - - - County 13,472.91 1.00 13,473 106.02 25.51 1,428,445 343,694 1,772,138 County - 1.00 - 106.02 25.51 - - - lotal 30,625.21 30,625 3,246,992 781,249 4,028,241 Total 2,364.71 2,365 250,715 60,324 311,039 Self Haul Self Haul CCdy of Port Angeles 2,227.69 1.00 2,228 141.39 30.99 314,976 69,036 384,012 City of Port Angeles 1,780.72 1.00 1,781 141.39 30.99 251,779 55,185 306,963 Cty of Sequin - 1.00 - 141.39 30.99 - - - City of 5equim - 1.00 - 141.39 30.99 - - - County 5,519.63 1.00 5,520 141.39 30.99 780,428 171,053 951,482 County 3,075.22 1.00 3,075 141.39 30.99 434,809 95,301 530,110 Total 7,747.32 7,747 1,095,404 240,089 1,335,493 Total 4,855.94 4,856 686,588 150,486 837,074 Chari City of Port Angeles 56.40 1.00 56 70.34 15.49 3,967 874 4,841 Total Commercial 7,220.65 7,221 937,303 210,809 1,148,113 City of Sequin 13.74 1.00 14 70.34 15.49 966 213 1,179 County 71.34 1.00 71 70.34 15.49 50018 1,105 6,123 Municipal/Government Base Surcharge Revenue Total 141.47 141 9,952 2,191 12,143 Federal longi Rare Base Other Total yard Waste I Olympic National Park 40.83 1.00 41 141.39 30.99 5,774 1,265 7,039 City of Port Angeles 1,295.08 1.00 1,295 130.83 - 169,433 - 169,433 Other 3.48 1.00 3 141.39 30.99 493 108 601 Self Haul 1,066.06 1.00 1,066 181.19 - 193,155 - 193,155 44.32 44 6,266 1,373 7,640 Biosolids 1,550.26 1.00 1,550 130.40 - 202,150 - 202,150[MuniCipaii Total 3,911.40 3,911 564,739 - 564,739 Decant Facility 181.60 1.00 182 106.02 25.51 19,254 4,633 23,886 Blue Mountain I Wastewater Grit 152.29 1.00 152 106.02 25.51 16,146 3,885 20,031 County 1,137.10 1.00 1,137 202.94 30.99 230,764 35,239 261 333.89 334 35,400 8,517 43,917 Total 1,137.10 1,137 230,764 35,239 266,003 O[her Total Municipal/Government 378.20 378 41,666 9,891 51,557 Neah Bay 1,364.21 1.00 1,364 141.39 30.99 192,887 42,277 235,164 Total 1,364.21 1,364 192,887 42,277 235,164 Base Surcharge Revenue Other Tons Rate Base Other Totat Total Residential 44,926.70 44,927 5,340,738 1,101,045 6,441,183 Asbestos 0.44 1.00 0.4 499.85 222 - 222 Contaminated Soil 1.00 - 139.59 - - - - Summary Metal 264.45 1.00 264 231.63 - 61,253 - 61,253 Accounts Base Other Total Tires 15.09 1.00 15 236.11 - 3,563 - 3,563 Residential 44,926.70 5,340,738 1,101,045 6,441,783 Total Other 279.98 280 65,038 - 65,038 Commercial 7,220.65 937,303 210,809 1,148,113 Municipal/Government 378.20 41,666 9,891 51,557 Other 279.98 65,038 65,038 Information- City Collections Rounding Total 52,805.54 6,384,745 1,321,745 7,706,490 MSW PA Collection 1,622,242 1,644,600 YW (3,911.40) YW PA Collection 169,433 127,700 48,894.14 2019 Budget 6,384,745 1,321,745 7,706,490 1,772,300 Difference Uebt service through Surcharge 1,622,242 GAFINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\9W Transfer Station - COSA - 2019 Budaet-2024 Final-balanced2 4/23/2019 18 of 20 3.19 FM Revenue Test -2019 tons COSA MSW YW Biosolids MSW MSW -Charity Tires Asbestos Contaminated Soils Yard Waste Metals and White Goods Blue Mountain MSW YW Biosolids MSW MSW -Charity Tires Asbestos Contaminated Soils Yard Waste Metals and White Goods Blue Mountain CITY of PORT ANGELES Solid Waste Transfer Station Customer Rates 2018-2019 Budget compared to COSA 2018 & 2019 Actual 2019 COSA-reserve increase Variance 1 2019 COSA-balanced Variance Dollar I Rate Surcharge Total Rate Surcharge Total 2019 Actual I Rate Surcharge Total 2019 Actual Difference Tax Exempt Transfer Station Tax Exempt Transfer Station 122.66 25.51 148.17 122.66 25.51 148.17 112.91 25.51 138.42 (9.75) 106.02 25.51 131.53 (16.64) (554,508) 30.27 - 30.27 140.16 - 140.16 109.89 130.83 - 130.83 100.56 130,234 80.90 - 80.90 139.70 - 139.70 58.80 130.40 - 130.40 49.50 76,738 155.37 Self Haul 186.36 155.37 30.99 186.36 - 155.37 30.99 186.36 150.48 30.99 181.47 (4.89) 141.39 30.99 172.38 (13.98) (195,885) 77.69 15.49 93.18 75.75 15.49 91.24 (1.94) 70.34 15.49 85.83 (7.35) (1,039) 176.98 - 176.98 251.47 - 251.47 74.49 236.11 - 236.11 59.13 892 394.31 209.63 394.31 532.38 153.99 532.38 138.07 499.85 136.89 499.85 105.54 47 209.63 209.63 - - (209.63) - - (209.63) (0) 49.11 75.21 49.11 193.83 220.63 193.83 144.72 181.19 190.41 181.19 132.08 140,805 75.21 206.87 75.21 250.36 (2.43) 250.36 175.15 231.63 (25.35) 231.63 156.42 41,365 209.30 30.99 240.29 216.38 30.99 247.37 7.08 202.94 30.99 233.93 (6.36) (7,231) Reserve increase (368,583) 2018 & 2019 Actual 2018 COSA-reserve increase Variance 2018 COSA-balanced Variance Rate Surcharge Total Rate Surcharge Total 2019 Actual Rate Surcharge Total 2018 Actual Tax Exempt Transfer Station 122.66 25.51 148.17 114.41 25.51 139.92 (8.25) 101.73 25.51 127.24 (20.93) 30.27 - 30.27 99.00 - 99.00 68.73 86.67 - 86.67 56.40 80.90 - 80.90 98.53 - 98.53 17.63 86.25 - 86.25 5.35 Self Haul 155.37 30.99 186.36 155.37 30.99 186.36 - 138.32 30.99 169.31 (17.05) 77.69 15.49 93.18 77.88 15.49 93.37 0.19 69.44 30.99 100.43 7.25 176.98 - 176.98 244.51 - 244.51 67.53 217.36 - 217.36 40.38 394.31 394.31 352.48 352.48 (41.83) 313.34 313.34 (80.97) 209.63 209.63 153.99 153.99 (55.64) 136.89 136.89 (72.74) 49.11 49.11 160.76 160.76 111.65 141.49 141.49 92.38 75.21 75.21 220.63 220.63 145.42 190.41 190.41 115.20 209.30 30.99 240.29 206.87 30.99 237.86 (2.43) 183.95 30.99 214.94 (25.35) G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 4/23/2019 Rate Compare 19 of 20 3:19 PM CITY of PORT ANGELES Waste Connections Rate Change 2019 Budget Transfer Station Costs Collection Costs 2019 Budget Volume 2019 Budget 2019 Actual Rates 2019 Budget 2019 Actual Dollars Difference Volume Transfer Station Operations Dollars Collections Self Haul Charity Blue Mountain Other Fed/Municipal Total 32,990 12,603 141 1,137 1,436 259 48,567 14.98 15.04 14.98 15.04 14-98 15-04 14.98 15.04 14.98 15.04 14.98 15.04 494,079 188,755 2,119 17,032 21,510 3,872 727,367 496,168 189,553 2,128 17,104 21,601 3,889 730,443 2,090 798 9 72 91 16 3,076 Recycling 6,200 Blue Mountain Operations 410,748 427,056 16,308 Total 1,137 93.49 93.88 106,308 106,751 442 School District 7 Disposal - Transfer Station 1,097 1,141 44 Total excluding Blue Mountain Toll Bridge -trips 47,429 1,602 25.71 25.83 15.00 15.00 1,219,545 24,028 1,225,102 24,028 5,557 Disposal - Blue Mountain 710,532 739,122 28,589 Total Blue Mountain 1,137 25.71 25.83 29,242 29,375 133 Long Haul - Transfer Station Total excluding Blue Mountain 47,429 29.82 30.92 1,414,521 1,466,518 51,997 Long Haul - Blue Mountain Total Blue Mountain 1,137 29.82 30.92 33,917 35,164 1,247 Tire Disposal Tires 15 111.41 114.21 1,681 1,723 42 Recycle Material Transfer Station -$/mo Blue Mountain - 5/mo 257.46 267.95 1,100.96 1,145.80 3,090 13,211 3,215 13,750 126 538 Compost Facility Operations Total 5,743 79.75 79.75 458,004 458,004 0 Moderate Risk Waste (MRW) Base/mo Operations/hr Disposal/Haul/annual 840 2,607.99 2,607.99 43.47 44.83 22,836.32 22,836.32 31,296 36,525 22,836 31,296 37,672 22,836 1,146 0 Asbestos Disposal Asbestos 0 194.54 199.40 86 89 2 Disposal Tax Transfer Station Blue Mountain 47,445 1,137 1.25 1.25 1.25 1.25 59,306 1,422 59,306 1,422 Total Costs - Transfer Station 4,182,386 4,246,694 64,308 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 4/23/2019 Waste Con Change 20 of 20 3:19 PM Collection Costs 2019 Budget 2019 Budget 2019 Actual 2019 Budget 2019 Actual I Difference Volume I Dollars Yard Waste 1,823 7.27 7.57 246,335 256,437 10,102 Recycling 6,200 5.52 5.74 410,748 427,056 16,308 Commercial Cardboard 308 14.16 14.74 52,353 54,488 2,135 School District 7 12.93 13.45 1,097 1,141 44 Total Costs - Collections 710,532 739,122 28,589 G:\FINANCE\COSA\COSA\Solid Waste\SW Transfer Station\2019\CC Training\SW Transfer Station - COSA - 2019 Budget -2024 Final-balanced2 4/23/2019 Waste Con Change 20 of 20 3:19 PM \�y �F ?ORTA/ L s CITY of PORT ANGELES Stormwater COSA Model 2019 Budget Basis Based on Impervious Surface G:\FINANCE\COSH\COSA\Stormwater\CC COSA training\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Cover 1 of 13 2:57 PM Traditional Rate Setting Principles Financial Principles Meet revenue requirements Provide revenue stability to the utility Be easy to administer Customer Requirements Provide rate stability to the customer Be "just, reasonable, fair and equitable" - "not unduly discriminatory or preferential" Be easy to understand Be competitive/affordable Other Conform to generally accepted rate setting techniques Be cost based - COSA Encourage Economic Development/Conservation etc. G:\FINANCE\COSA\COSA\Stormwater\CC COSA training\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Principles 2 of 13 2:57 PM City of Port Angeles COSA Review Schedule Reminder: Rate setting must provide for maintenance of infrastructure. COSA reviews are informational only and intended for group discussions. No current rate related decisions need to be made. Schedule: April 23, 2019 - Solid Waste/Stormwater COSA review May 8, 2019 - Electric COSA review May 14, 2019 - UAC review of Utility rate options May 21, 2019 - City Council action on Utility rate method G:\FINANCE\COSA\COSA\Stormwater\CC COSA training\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Schedule 3 of 13 2:57 PM City of Port Angeles Stormwater Definitions Impervious Surface Stormwater charges, which are calculated using square foot measurements, are assessed on the property area designated as impervious surface. This means areas that are paved or otherwise do not let water pass through (i.e. driveway and/or area covered by the house or other structures). Revenue Calculations: Residential - Each residential and duplex property is charged a single monthly fee based on the established rate. Commercial - The monthly stormwater utility charge shall be calculated by dividing the total impervious area in square feet by 4,000 square feet, times the established rate. Maximum - The maximum monthly fee for commercial shall not exceed ten times the monthly fee for residential dwellings. G:\FINANCE\COSA\COSA\Stormwater\CC COSA training\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Def 4 of 13 2:57 PM Revenues Dept of Ecology Grant Intra -Fund Transfer Construction Contribution Total Revenue Expenses/Expenditures Capital Project Total Expenditures Difference Capital Fund (456) Beginning Fund Balance Capital Net Other Ending Fund Balance CITY of PORT ANGELES Stormwater Capital Fund Account Revenue & Expenditure Summary Budget COSA Forecast 2018 2019 2020 Capital Portion 500,000 400,000 400,000 400,000 Forecast Forecast Forecast Forecast 2021 2022 2023 2024 400,000 400,000 400,000 400,000 - - 72,000 - 400,000 900,000 400,000 400,000 400,000 472,000 400,000 632,000 600,000 925,000 135,000 1,000,000 175,000 500,000 632,000 600,000 925,000 135,000 1,000,000 175,000 500,000 (232,000) 300,000 (525,000) 265,000 (600,000) 297,000 (100,000) 1,668,304 1,436,304 1,736,304 1,211,304 1,476,304 876,304 1,173,304 (232,000) 300,000 (525,000) 265,000 (600,000) 297,000 (100,000) 1,436,304 1,736,304 1,211,304 1,476,304 876,304 1,173,304 1,073,304 G:\FINANCE\COSA\COSA\Stormwater\CC COSA training\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Capital 5 of 13 2:57 PM Personnel Costs Customer Full -Time Employees 483,000 Overtime/Call-back Pay 1,800 FICA 36,400 Pers 60,200 Workers Comp 3,300 LTD 1,900 Supplemental Life 700 FMLA Premium 600 Ins - Medical/Dental 87,100 Health Reimbursement 6,800 ICMA Matching Funds 1,500 Office/Operating Supplies 7,600 Bldg and Maint Supplies 22,600 Comp Equipment 1,600 Fuel Consumed 9,500 Small Tools/Minor Equip 9,000 Administrative Charges 100.00% From Staffing tab Administrative 188,700 Contractual Services 100.00% Emergency Management 1,200 Prof/Contract Services 149,500 PW Administrative Charges 42,700 IT Charges 56,700 Communication Expenses 700 Network Services - Travel and Training 12,000 Advertising/Legal Notices 2,000 Eq Sery Chg (Replacement) 95,000 Eq Sery Operating Charges 95,600 Oper Rentals/Leases Insurance 6,400 Utilities Expense - 50,000 Software/Hardware Maint 11,900 Repairs and Maint 45,500 Dues/Subscriptions - Miscellaneous Services 39,700 Interdept Billing - Interest 13,400 Capital Transfers 4,500 Fund Balance Change - IntraFund Transfers 400.000 CITY of PORT ANGELES Stormwater Cost Functional Allocation 2019 Budget As All ???? Others Total 483,000 1,800 36,400 60,200 3,300 1,900 700 600 87,100 6,800 1,500 7,600 22,600 1,600 9,500 9,000 188,700 1,200 149,500 42,700 56,700 700 12,000 2,000 95,000 95,600 6,400 50,000 11,900 45,500 39,700 13,400 4,500 4/23/2019 2:57 PM 1,949,100 - - AS All 1 1,949,100 Costs Customer 7777 Others Total 483,000 100.00% 0.00% 100.00% From Staffing tab 1,800 100.00% 0.00% 100.00% From Staffing tab 36,400 100.00% 0.00% 100.00% From Staffing tab 60,200 100.00% 0.00% 100.00% From Staffing tab 3,300 100.00% 0.00% 100.00% From Staffing tab 1,900 100.00% 0.00% 100.00% From Staffing tab 700 100.00% 0.00% 100.00% From Staffing tab 600 100.00% 0.00% 100.00% 87,100 100.00% 0.00% 100.00% From Staffing tab 6,800 100.00% 0.00% 100.00% 1,500 100.00% 0.00% 100.00% From Staffing tab 7,600 100.00% 0.00°,6 100.00% 22,600 100.00% 0.00% 100.00% 1,600 100.00% 0.00% 100.00% 9,500 100.00% 0.00% 100.00% 9,000 100.00% 0.00°,6 100.00% 188,700 100.00% 0.00% 100.00% 1,200 100.00% 0.00% 100.00% 149,500 100.00% 0.00% 100.00% 42,700 100.00% 0.00% 100.00% 56,700 100.00% 0.00% 100.00% 700 100.00% 0.00% 100.00% - 100.00°4 0.00% 100.00% 12,000 100.00% 0.00% 100.00% 2,000 100.00% 0.00% 100.00% 95,000 100.00% 0.00% 100.00% 95,600 100.00% 0.0056 100.00% 6,400 100.00°4 0.00% 100.00% - 100.00°4 0.00% 100.00% 50,000 100.00% 0.00% 100.00% 11,900 100.00% 0.00% 100.00% 45,500 100.00% 0.00% 100.00% - 100.00% 0.00% 100.00% 39,700 100.00°4 0.00% 100.00% - 100.00% 0.00% 100.00% 13,400 100.00°4 0.00°4 100.00% 4,500 100.00% 0.00% 100.00% - 100.00% 0.00% 100.00% 400,000 100.00% 0.00% 100.00% From Capital tab 4/23/2019 2:57 PM 1,949,100 - - 1,949,100 1 1,949,100 Albs of "All Other" Total 1,949,100 1,949,100 Revenue Dept of Ecology Grant - - - - - 100.00% 100.00% Uncollectable Amounts Recovered - - - - - 100.00% 100.00% Stormwater Engineering Service (7,000) - - (7,000) (7,000) 100.00% 100.00% Labor Transfers - - - - 100.00% 100.00% Investment Interest (40,000) - (40,000) (40,000) 100.00% 100.00% Miscellaneous 100.00% 100.00% (47,000) - - (47,000) (47,000) Net expenditure 1,902,100 1,902,100 1,902,100 G:\FINANCE\COSA\COSA\Slormwater\CC COSA training\Stormwater - COSA- 2019 Budget -City Council training Cost allot 6 of 13 4/23/2019 2:57 PM CITY of PORT ANGELES Stormwater Customer Factors For use in 2019 COSA - 2017 basis revised for 2019 increase (1) Customer allocation factor (2) Customer rate basis (2018) (3) Customer rate basis (2017) (2) G:\FINANCE\COSA\COSA\Stormwater\CC COSA training\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Customer factors 7 of 13 2:57 PM Customers Multiple Service Factor Total Growth Factor Total 6,797 1,561 1.00000 2.31800 6,797 3,618 1.00030 1.00000 (3) 6,799 3,618 Residential Commercial Total 8,3-581(l) 10,415 10,417 (1) Customer allocation factor (2) Customer rate basis (2018) (3) Customer rate basis (2017) (2) G:\FINANCE\COSA\COSA\Stormwater\CC COSA training\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Customer factors 7 of 13 2:57 PM CITY of PORT ANGELES Stormwater Customer allocation and summary 2019 Budget Customer 1,902,100 Accounts Factor Residential 6,799 1.00 Commercial 3,618 1.00 10,417 ??? _ Accounts Factor Residential 6,799 1.00 Commercial 3,618 1.00 10,417 Total % Share $ Share Cost/month 6,799 65.27% 1,241,424 15.22 3,618 34.73% 660,676 15.22 10,417 1,902,100 % Share $ Share Cost/month 6,799 65.27% - 3,618 34.73% - 10,417 - Summary Dollars Customer ???? Total Units Annual Monthly Residential 1,241,424 - 1,241,424 6,799 182.59 15.22 Commercial 660,676 - 660,676 3,618 182.59 15.22 1,902,100 Monthly Rate Customer Residential 15.22 Commercial 15.22 - 1,902,100 10,417 ???? Total - 15.22 - 15.22 G:\FINANCE\COSA\COSA\Stormwater\CC COSA training\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Customer allocation 8 of 13 2:57 PM Residential Commercial CITY of PORT ANGELES Stormwater Customer Rates 2019 Budget 2014 Actual 2015 Actual 2016 Actual 2017 Actual 2018 Budget 2019 COSA 2019 Actual Rate % Rate % Rate % Rate % Rate % Rate % Rate 12.00 0.00% 12.00 16.67% 14.00 14.29% 16.00 5.44% 16.87 -0.30% 16.82 0.30% 16.87 12.00 0.00% 12.00 16.67% 14.00 14.29% 16.00 5.44% 16.87 -0.30% 16.82 0.30% 16.87 G:\FINANCE\COSA\COSA\Stormwater\CC COSA training\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Rates -2019 9 of 13 2:57 PM Revenues Rate Revenues Non -Rate Revenues: Dept of Ecology Grant Stormwater Engineering Service Investment Interest Interdepartmental Miscellaneous Total Revenue Expenses/Expenditures Cash Operating Expenses: Salaries & Wages Personnel Benefits Supplies Administrative Charges Contractual Services Taxes City Utility Taxes Miscellaneous Interest Transfers to Capital Prior Period Adjustment Intra -Fund Transfers Interdepartmental Total Expenditures Difference CITY of PORT ANGELES Stormwater Revenue & Expenditure Summary 2019 Budget Actual Actual Actual Actual Budget COSA 2014 2015 2016 2017 2018 2019 1,474,154 1,490,436 1,741,314 1,995,000 2,102,600 2,102,500 23,924 - 25,000 - - - 1,145 5,760 2,075 20,865 7,000 7,000 17,383 12,575 4,916 25,238 17,000 40,000 - - 175 - - - 1,516,606 1,508,770 1,773,479 2,041,103 2,126,600 2,149,500 2,102,501 0.00% 116,750 154,249 218,131 341,431 427,600 484,800 48,575 63,843 63,373 135,456 164,700 198,500 16,333 28,469 19,664 38,171 54,200 50,300 276,081 366,438 399,816 320,764 343,400 290,000 70,394 91,594 104,524 76,632 149,500 149,500 21,970 22,782 26,048 30,060 31,400 31,600 119,415 120,702 142,957 163,576 170,000 168,800 7,769 65,342 113,574 114,932 202,400 358,100 13,522 13,522 13,522 12,991 13,400 13,400 30,000 125,000 151,300 30,000 50,000 4,500 60,247 128,000 615,000 237,000 400,000 400,000 400,000 389,711 149,244 116,776 98,223 120,000 - 1,238,521 1,876,431 1,606,685 1,762,235 2,126,600 2,149,500 278,085 (367,661) 166,794 278,868 - 0 Fund Balance change 6,400 w/2018 rates G:\FINANCE\COSA\COSA\Stormwater\CC COSA training\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Rev Requirement 10 of 13 2:57 PM CITY of PORT ANGELES Stormwater Revenue Test 2019 Budget Base lRevenue Residential Accounts Rate Total Total Residential 6,799 16.82 1,372,217 Base Revenue Commercial Accounts Rate Total Total Commercial 3,618 16.82 730,284 Residential Commercial Total Summary Accounts Total 6,799 1,372,217 3,618 730,284 10,417 2,102,501 Model results 2.102.500 Difference (1) G:\FINANCE\COSA\COSA\Stormwater\CC COSA training\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Revenue Test 11 of 13 2:57 PM City of Port Angeles Stormwater Rate Comparison (1) - has a fixed charge ($8.10) plus a rate of $1.2393/500 sqft. (7,000 sq ft) G:\FINANCE\COSA\COSA\Stormwater\CC COSA train ing\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Compare 12 of 13 2:57 PM Rate Tax Total ERU Disc Tacoma (1) 25.45 25.45 low-income senior or disabled King County 24.08 24.08 use % low-income senior may be exempt Mukilteo 21.20 1.27 22.47 2,500 50% -low-income senior or disabled Kirkland 17.99 1.35 19.34 2,600 50% -low-income senior or disabled Poulsbo 18.08 18.08 3,000 low-income senior or disabled Port Angeles 16.87 16.87 4,000 Redmond 16.56 16.56 2,000 50% -"very low income" senior or disabled Issaquah 16.47 16.47 2,000 Senior Bainbridge Island 15.84 15.84 3,000 50% -low-income senior or disabled Battle Ground 12.08 2.66 14.74 3,000 N/A Gig Harbor 14.42 0.72 15.14 1,925 Senior Kent 12.81 12.81 - 7.2% Senior Walla Walla 12.60 12.60 3,000 20% -low-income senior or disabled Lacy 11.36 0.68 12.04 use % 50% -low-income senior or disabled Tumwater 10.63 0.64 11.27 3,250 50% -low-income senior or disabled Average 16.92 (1) - has a fixed charge ($8.10) plus a rate of $1.2393/500 sqft. (7,000 sq ft) G:\FINANCE\COSA\COSA\Stormwater\CC COSA train ing\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Compare 12 of 13 2:57 PM City of Port Angeles Discount ERU Customer Dollars Stormwater Utility Total 10,417 10,056 2,053,022 Rate Options 25% 77 2019 COSA 2019 COSA 2019 COSA Options 2019 Actual 2019 COSA with Disc 50% Disc 3,000 sq/ft Rate 16.87 16.82 17.01 17.12 15.29 25%Disc 12.76 4,000 old 35% Disc 11.06 3,000 50% Disc 17.01 8.56 Discount ERU Customer Dollars Rate Total 10,417 10,056 2,053,022 17.01 25% 77 58 11,790 12.76 35% 284 185 37,688 11.06 205.39 10,298 2,102,500 17.12 Dollars 2,102,500 4,000 old Rate 204.16 3,000 Monthly 17.01 Disc 50% ERU Customer Dollars Rate Total 10,417 10,056 2,065,427 17.12 50% 361 180.50 37,073 8.56 6,799 10,237 2,102,500 Dollars 2,102,500 4,659 Rate 205.39 Monthly 17.12 Factor for sq/ft ERU Change Customer Existing Factors Change ERU Residential 6,797 1.0003 6,799 Commercial 1,561 2.318 0.67 4,659 8,358 11,458 Factor for sq/ft 4,000 old 3,000 new 1.33 factor adj for participation 50% unknown 0.67 Dollars 2,102,500 100 % factor Rev ERU 11,458 12,494 Rate 15.29 14.02 G:\FINANCE\COSA\COSA\Stormwater\CC COSA training\Stormwater - COSA - 2019 Budget -City Council training 4/23/2019 Options 13 of 13 2:57 PM