Manteca City Council
December 17, 2024

a
City of Manteca

FINAL DRAFT
Cost of Service Sewer Rate Study
December 2024
December 11, 2024
December 11, 2024
Mr. Somporn, Boonsalat
Deputy Director
City of Manteca
Engineering Dept.
1001 W. Center St.

Manteca, CA 95337
Re: Cost of Service Sewer Rate
Study – Draft Report
Dear Mr. Boonsalat,
Stantec is pleased to present this Draft Report on the Cost of Service Sewer Rate Study that was conducted for the City of Manteca. We appreciate the professional assistance provided by you and all of the City staff who participated in the study.

If you or others at the City have any questions, please do not hesitate to call either point of contact, listed below.

Sincerely,

Sally Van Etten –
Project Director
[email protected]
(510) 332-4924

Enclosure
CITY OF MANTECA: SEWER RATE AND FEE STUDY
Table of Contents

1.0 EXECUTIVE SUMMARY ...................................................................................................I ES.1 STUDY OBJECTIVES AND APPROACH.............................................................................I ES.2 REVENUE SUFFICIENCY ANALYSIS ................................................................................II ES.3 COST-OF-SERVICE ANALYSIS ........................................................................................III ES.4 RATE STRUCTURE RECOMMENDATION....................................................................... IV ABBREVIATIONS ..................................................................................................................... VII

1.0 INTRODUCTION............................................................................................................1.1

1.1 BACKGROUND .............................................................................................................1.1

1.2 STUDY OBJECTIVES....................................................................................................1.2

1.3 METHODOLOGY...........................................................................................................1.2

1.4 REPORT ORGANIZATION............................................................................................1.3

2.0 REVENUE SUFFICIENCY ANALYSIS..........................................................................2.1

2.1 DESCRIPTION...............................................................................................................2.1

2.2 SOURCE DATA .............................................................................................................2.2 Beginning Fund Balances.............................................................................2.2 Revenues .....................................................................................................2.2 Operating Expenses & Existing Debt ...........................................................2.3 Transfers ......................................................................................................2.4 Capital Improvement Program......................................................................2.4

2.3 ASSUMPTIONS.............................................................................................................2.5 Cost Escalation.............................................................................................2.5 Operation and Maintenance Cost Execution ................................................2.5 Interest Earnings ..........................................................................................2.5 Customer Growth & Volume Forecast..........................................................2.5 Reserve Target Recommendations..............................................................2.6 Future Borrowing & Capital Funding ............................................................2.6

2.4 RESULTS.......................................................................................................................2.6

3.0 COST OF SERVICE ANALYSIS ...................................................................................3.1 Customer Demand Characteristics...............................................................3.2 Credit Non-Rate Revenue ............................................................................3.3 Allocate Net Revenue Requirement to Functions.........................................3.3 Allocate Net Revenue Requirement to Parameters......................................3.4 Cost of Service Allocation Results................................................................3.5

4.0 PROPOSED RATE STRUCTURE AND RATE SCHEDULE.........................................4.1

4.1 CURRENT RATES AND RATE STRUCTURE REVIEW ...............................................4.1

4.2 RECOMMENDED SEWER RATE MODIFICATIONS....................................................4.2

4.3 RECOMMENDED SEWER RATES...............................................................................4.3

4.4 EXPECTED SINGLE FAMILY RESIDENTIAL CUSTOMER IMPACTS.........................4.4 CITY OF MANTECA: SEWER RATE AND FEE STUDY
List of Appendices
APPENDIX A REVENUE SUFFICIENCY ANALYSIS DETAILS....................................... A.1 APPENDIX B COST OF SERVICE ANALYSIS DETAILS ................................................ B.1 APPENDIX C PROPOSED RATE SCHEDULES............................................................... B.1 APPENDIX D 2024 EMPLOYEE SALARY BENCHMARKING SURVEY ......................... B.1 CITY OF MANTECA: SEWER RATE AND FEE STUDY
Executive Summary
i

1.0 EXECUTIVE SUMMARY
This Executive Summary presents an overview of the results of the Cost of Service Sewer Rate Study (Study) that was conducted for the City of Manteca (City) by Stantec Consulting Services Inc.

ES.1 STUDY OBJECTIVES AND APPROACH
Current sewer rates and charges were adopted in 2009 and sewer rates and charges have not been updated or increased since 2010. Since then, the City recently updated its Wastewater Master Plan, which was adopted by the City Council on March 5, 20241. As a result, the City needed to revisit the basis of the rates and charges to sewer customers to ensure they align with the full cost of providing service and are proportionately allocated between and within customer classes. Stantec was engaged to provide a cost-of-service analysis and recommend updated rates and charges, for which the results and findings are presented herein. The primary objectives of this Study were to:
i. Develop a multi-year financial management plan that integrates the City’s capital funding needs for sewer;
ii. Identify future rate revenue adjustments to sewer rates to provide adequate revenues to meet the City’s ongoing financial requirements;
iii. Determine the cost of providing sewer service to customers using industry accepted methodologies;
iv. Recommend specific rate structure modifications that proportionately recover the cost of service consistent with legal requirements.
2 This study used methodologies that are aligned with industry standard practices for rate setting as promulgated by the American Water Works Association (AWWA), Water Environment Federation (WEF) and applicable law, including California Constitution Article XIII D, Section 6(b), commonly known as Proposition 218.

The Study consisted of the following phases:

Revenue Sufficiency Analysis (RSA) – Develop and populate a multi-year forecasting model for the City that will determine the level of annual rate revenue required to satisfy projected annual operating costs, debt service expenses, and capital cost requirements, as well as maintain adequate reserves.

Cost-of-Service Analysis (COSA) – Utilize industry standards and principles, as outlined in the AWWA Manual, Principles of Water Rates, Fees, and Charges, M1 (M1)3 and WEF’s Manual of 1 City of Manteca Wastewater Master Plan, February 2024. 2 Stantec does not provide legal advice. This report was reviewed by separate legal counsel procured by the City. 3 Although the AWWA M1 is primarily focused on water rate setting, it is an accepted and well-known manual providing general cost of service and rate setting guidance for water and sewer utilities alike.

CITY OF MANTECA: SEWER RATE AND FEE STUDY
Executive Summary
ii
Practice 27: Financing & Charges for Wastewater Systems (MOP 27), incorporate test year revenue requirements from the revenue sufficiency analysis to assess system billing determinants, allocate revenue requirements to the wastewater system’s functional cost components, and identify costs allocable to the City’s rate components.

Rate Structure Analysis – Evaluate the City’s current user rate structure and based on the recommended rate revenue adjustments identified in the financial plan and subsequent cost of service analysis, develop recommended rate schedules to meet the revenue requirements, goals, and objectives of the City for its sewer utility.

ES.2 REVENUE SUFFICIENCY ANALYSIS
In the Revenue Sufficiency Analysis (RSA), Stantec evaluated the sufficiency of the City’s rate revenues to meet all of its current and projected financial requirements over a 10-year projection period. From this 10-year analysis the level of rate revenue increases necessary over the next five years to provide sufficient revenues to meet cost requirements was determined. As part of the RSA, Stantec relied upon data provided by the City of Manteca. Stantec discussed and reviewed source data and assumptions with City staff. Several alternative capital spending scenarios were also developed, analyzed and discussed with City staff. The City determined that the selected capital scenario was reasonable, consistent with the newly adopted Wastewater Master Plan, and necessary to meet the City’s sewer system capital needs.

The proposed financial plan and associated rate revenue adjustments are based upon the revenue and expense information, beginning balances, and other policies and assumptions provided by the City as described in the full report. The financial plan includes the City’s 10-year capital improvement program (CIP) for sewer system improvements, which includes approximately $223 million in projects to be completed over the five years between fiscal year (FY) 2025 and FY 2030. The RSA assumes the Water Quality Control Facility (WQCF) Phase IV Stage 1 Expansion Project totaling $151M and also includes bond funding in FY 2026 to help partially fund the North and South Plant aeration basin improvements, sidestream treatment system project (to remove nitrogen), UV disinfection system upgrade and changing from dissolved air flotation treatment (DAFT) technology to Rotating Drum Thickener technology.

Based on the RSA it was determined that the current sewer rates and charges will not be sufficient to meet the annual revenue requirements of the system. A preliminary analysis indicated that failing to adjust sewer rates would result in insufficient funds to meet capital funding requirements to complete the City’s CIP for sewer system improvements. This diagnostic analysis revealed that without rate adjustments the Sewer Revenue Fund (Fund 640) balance would fall below reserve targets and all resources would be exhausted by FY 2027 under the current projection of operating and capital costs. As a result, the RSA phase of the study set out to determine the appropriate level of rate revenue increases needed to meet the City’s financial goals, including necessary capital improvements, while minimizing the necessary impacts to customers.

Based on the findings of this RSA diagnostic analysis and the data, assumptions, and policies provided by the City and discussed further in this report, a financial management plan based on a corresponding set of sewer rate revenue increases that will meet the City’s projected cost requirements under the projected conditions is presented and described in this report. Several rate increase options were CITY OF MANTECA: SEWER RATE AND FEE STUDY
Executive Summary
iii
developed and discussed with the City. After consideration of the options presented, the City is choosing to move forward with the option that reflects an initial increase of 37% as its preferred approach because the RSA requires an increase in the first year to meet the City’s planned capacity improvement and budgetary requirements. This increase is necessary because the City has not increased its rates since 2010.

Table ES-1 shows the 5-year rate revenue adjustment plan resulting from the City’s RSA. The rates are scheduled to increase as of mid-May 2025. Because of the short time period between the initial rate increase in mid-May 2025 and the start of FY 2026 in July, no additional rate increases are recommended for FY 2026. Instead, additional rate increases are presented starting in FY 2027. It is important to note that while total rate revenues will increase as a result of rate increases, individual customers’ bills may go up or go down due to the recommended rate structure adjustments identified in the cost of service and rate design phases of the Study.

Table ES-1: Proposed Sewer Rate Revenue Increases, May FY 2025 – FY 2030 May FY 2025-
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Effective Date 5/15/2025 7/1/2026 7/1/2027 7/1/2028 7/1/2029 Sewer Rate Increase 37.0% 10.0% 6.0% 6.0% 6.0%
ES.3 COST-OF-SERVICE ANALYSIS
The purpose of a cost-of-service analysis (COSA) is to determine the cost of providing sewer services so that the revenue requirements of the utility may be proportionately distributed through a rate structure.

The Study followed the following general sequence:
 Identify the net rate requirement, accounting for offsetting revenue  Allocate net costs of service to the appropriate activities/functions  Allocate the costs of each function to specific system parameters  Calculate unit costs
 Distribute costs to customer classes based on unit costs and each class’ usage characteristics The cost-of-service analysis allocates costs to customer categories reflecting volumetric usage and wastewater loading factors for each. A cost-of-service study relies on historic usage characteristics, so the planning period reflects a “snapshot in time” that represents the current mix of customers. Because the mix of customers and customer use patterns change over time, Stantec recommends that a cost-ofservice analysis should be updated no less frequently than every five years. Table ES-2 summarizes the results of the cost-of-service process in the form of revenue requirements for each customer rate class.

The cost-of-service results functionally represent the revenue targets by customer class that will be used in the rate design section. Creating this cost of service to rates linkage ensures that the final rates by customer class are proportional to demands placed on the system.

CITY OF MANTECA: SEWER RATE AND FEE STUDY
Executive Summary
iv
Figure ES-1: FY 25 Wastewater Revenue Requirements by Customer Class ES.4 RATE STRUCTURE RECOMMENDATION
A rate structure analysis was performed to identify potential rate structure modifications and specific rate schedules that would:
 Proportionately and equitably recover the cost of providing sewer service for each Customer Class  Conform to accepted industry practice and generally understood Proposition 218 and other legislative requirements4
Current sewer rates solely consist of a fixed monthly fee for residential and equivalent accounts and commodity (use based) rates charged based on measured water usage to an additional 17 classes of customers. The City’s current sewer rates are presented in Table ES-2 on the next page, below.5 4 Stantec Consulting Inc. is not a law firm and does not provide legal advice. 5 Rates shown in Table ES-2 do not include any senior discounts. Senior discounts are funded with penalty revenues and prior-year interest earnings.

CITY OF MANTECA: SEWER RATE AND FEE STUDY
Executive Summary
v
Table ES-2: Current Sewer Rates for FY 2024-25
Customer Class Jan. 1, 2010 and
Thereafter
Basis on Which Rates
Charged
Residential and equivalents $43.30 per unit
Trailer Park $36.57 per 1,000 CF
Rooming houses $27.70 per 1,000 CF
Commercial/retail $30.96 per 1,000 CF
Hotel/motel $33.81 per 1,000 CF
Hotel/motel w/kitchen $61.89 per 1,000 CF
Car washes/ laundromats $24.53 per 1,000 CF
Service stations (metered) $34.04 per 1,000 CF
Office/light industrial $25.35 per 1,000 CF
Restaurants $72.42 per 1,000 CF
Markets $75.45 per 1,000 CF
Mortuaries $75.45 per 1,000 CF
Hospitals $32.69 per 1,000 CF
Elementary schools $24.06 per 1,000 CF
Secondary schools $28.71 per 1,000 CF
Churches $28.71 per 1,000 CF
Nonprofit $27.82 per 1,000 CF
Commercial mixed use $40.23 per 1,000 CF
Industrial Category Jan. 1, 2010 and
Thereafter
Basis on Which Rates
Charged
Flow/Volume $2,023.24 per MG
BOD $0.404 per lb
TSS $0.765 per lb
Nitrogen $2.866 per lb
As discussed previously, this study updates the sewer rates based on the latest available data to reflect the cost to provide service to various customer categories. The analysis was completed in adherence with cost-driven rate design principles using COSA results to allocate different components of sewer system costs to customer classes based on relative use of those components by class. As part of the COSA, the City additionally wanted to review and consolidate customer classes for ease of administration and implementation where appropriate.

Rates for residential uses were updated using data consistent with updated flow from the recent Manteca Wastewater Master Plan (2024), including generally accepted engineering loading estimates for residential uses. The same flow and loading data prepared in the City’s prior COSA study (2008) was used for commercial uses as more specific updated data was not available. The remaining commercial uses were combined and grouped into three categories, Commercial – Low Strength, Commercial – Mid Strength, and Commercial – High Strength, based on similar flow and loading characteristics as per the CITY OF MANTECA: SEWER RATE AND FEE STUDY
Executive Summary
vi
data from the 2008 study. The consolidation of commercial users into three aggregated classes is increasingly common for wastewater rates, better reflects the diversity of use and loading factors within classes and will simplify rate management practices over time.

Rates for industrial uses are often considered separately to reflect unique flow and loading characteristics, wide variance in strength profiles, increased monitoring and reporting requirements, and other legal or contractual requirements. Industrial customers are billed monthly, quarterly, or annually depending on contract and monitoring requirements, and can include requirements for self-reporting as well as direct monitoring and testing by the City. Some customers conduct pre-treatment of their effluent prior to discharge to the City; these processes are unique and can be entirely self-managed or require City involvement. Manteca Public Works assesses new industrial customers and establishes rates, monitoring, and operational requirements appropriate for the industrial processes involved. The monthly cost per flow and loading characteristic are applied to all customers based on the per million gallon or pound charges shown below.

Rates for late FY 2025 (anticipated mid-May implementation date) and FY 2026 were developed based on the updated COSA, the latest customer and usage data, and addressing the rate structure changes described above, as well as incorporating the 37% rate revenue increase identified in the revenue sufficiency analysis. Tables ES-3 shows the proposed rates for Mid-May FY 2025 through FY 2026 for the seven consolidated customer classes. The complete rate schedule through FY 2030 is provided in Schedule 1 of Appendix C.

Table ES-3: Proposed Sewer Rates for May 2025 - FY 2025-26 Customer Class Effective Date of May 15, 2025
FY 2025-2026
Basis on Which Rates
Charged
Single-Family Residential $58.60 per unit
Multi-Family Residential $41.70
Mobile Home $37.20
Commercial – Low Strength $45.70 per 1,000 CF
Commercial – Mid Strength $55.40 per 1,000 CF
Commercial – High Strength $104.60 per 1,000 CF
Industrial Class Effective Date of May 15, 2025
FY 2025-2026
Basis on Which Rates
Charged
Volume $3,872.20 per MG
BOD $0.70 per lb
TSS $1.00 per lb
Nitrogen $3.10 per lb
per unit
per unit
vii
Abbreviations
AF Acre-feet
AWWA
BOD
American Water Works Association
Biochemical Oxygen Demand
CIP Capital improvement program
COSA Cost-of-service analysis
DCR Debt service coverage ratio
EDU Equivalent dwelling unit
FAMS Financial Analysis and Management System Model
FTE Full time equivalent (employee)
FY Fiscal Year
GPD Gallons per day
gpm Gallons per minute
KCF Thousand cubic feet
Mgd
O&M
Millions of gallons per day
Operations and Maintenance
RSA
TSS
WEF
Revenue sufficiency analysis
Total suspended solids
Water Environment Federation
CITY OF MANTECA: SEWER RATE AND FEE STUDY
Introduction

2.1.1 1.0 INTRODUCTION
Stantec Consulting Services Inc. (Stantec) has conducted a comprehensive cost-of-service and rate study (Study) for the sewer system of the City of Manteca (City). This report presents the objectives, approach, methodologies, source data, assumptions, and findings and recommendations of the Study.

1.1 BACKGROUND
The City of Manteca provides sewer collection and wastewater treatment to its residents and businesses.

The sewer system currently serves approximately 30,100 residential customers, (including single family, multiple-family, and mobile home residential customers), almost 1,000 commercial customers of various kinds, and six industrial customers within the City of Manteca, including industrial pre-treatment customers. Pre-treatment customers are billed separately for pre-treatment but may also be billed monthly for monitoring and for non-industrial process related sewer use. Eckert Cold Storage, an industrial customer, is charged a set rate for sewer services previously adopted by City ordinance for Eckert’s process water (water that it uses as part of its production) that is not treated at the existing Wastewater Control Facility and therefore has been excluded from the COSA analysis. Eckert is currently charged for non-process water sewer services under the existing Mixed Use Commercial category.

The City additionally provides wastewater treatment services to the City of Lathrop via a contract for those services which is paid on a monthly basis. Manteca also provides wastewater treatment services to two small developments outside of city limits, Raymus Village and Oakwood Lake Water District and Oakwood Lake Water District Mobile Homes. Raymus Village is charged based on a metered flow and Oakwood Lake is billed monthly based on the City’s adopted rates for single family residential units multiplied by the number of units. As separate services, revenues from these services represent an offset to the revenue requirements being addressed in this study. This analysis assumes that the estimated revenues from sewer services provided to Lathrop, Raymus Village and the Oakwood Lake District customers these special contract customers will mirror the revenue requirement increases for regular rates customers and rise by the same proportion as the corresponding applicable rates per contract.

The City last conducted a sewer rate study in 2008 and adopted and implemented an increase in sewer rates in 2009. The rates were designed to be increased annually for five years. Instead, rates were increased in 2009 and 2010 but have been frozen at the same level since that time. As a result, the rates have not been adjusted to reflect either cost of living expenses, including wages, nor for increases in the cost of construction for improvements or capital expenses required for renewal and rehabilitation. This has caused needed repairs and replacement of sewer infrastructure to be postponed, and some positions to remain unfilled due to lack of competitive salaries. The City was able to bond finance Phase III infrastructure improvements that allowed some necessary sewer system improvements to proceed. The debt payments for the Phase III improvements have been paid through a combination of monthly rate charges as well as capacity charges (also known as “connection fees”) paid by new development.

CITY OF MANTECA: SEWER RATE AND FEE STUDY
Introduction

2.1.2 The City hired Stantec engineers to develop a new Wastewater Master Plan (WWMP). The WWMP and the suggested expansion and other projects included as part of the WWMP were analyzed and discussed with City Staff, culminating in the adoption of the WWMP earlier in 2024. Expansion of the WQCF through the projects adopted as part of the WWMP and recently included in the City’s Capital Improvement Plan (CIP) will approximately double the capacity of the WQCF allowing for uninterrupted sewer services for existing customers and to facilitate continued population growth associated with new development.

1.2 STUDY OBJECTIVES
This Study was conducted to update the City’s financial projections with a revenue sufficiency analysis (RSA) based on a full assessment of historical revenues and expenditure needs of the City. The RSA was conducted to establish a financial plan incorporating projections of operation and maintenance (O&M) costs, capital improvement program (CIP) project schedules, and the maintenance of minimum operating reserve balances. The RSA was then used to develop a full cost-of-service analysis based on test year revenue requirements to allocate costs of providing sewer service to each customer class, ensuring cost recovery adhered to principles of inter- and intra-class equity. Finally, this Study examined the existing rate structure and evaluated the potential implementation of an update to the customer classes and differentiation in rates. Updated rates were generated for a five-year period. This Study employed cost-of-service and rate design methodologies that are aligned with industry standard practices for rate setting as promulgated by the American Water Works Association (AWWA), Water Environment Federation (WEF) and applicable law, including commonly accepted industry guidelines designed to comply with California Constitution Article XIII D, Section 6(b), commonly referred to as Proposition 218.6

1.3 METHODOLOGY
The methodology followed during the Study was completed in in four phases, as follows:

Revenue Sufficiency Analysis – The RSA was completed using a multi-year financial forecasting model for the City’s sewer system to determine the level of annual revenue required to satisfy the projected annual operating expenses, debt service, and capital cost requirements while maintaining adequate reserve levels. This portion of the Study was conducted using the revenue sufficiency and financial planning module of Stantec’s proprietary Financial Analysis and Management System (FAMS) modeling system. The RSA includes a ten-year financial plan covering fiscal years (FY) 2024 through FY 2034. Although rates are suggested for no more than five years (mid-May FY 2025-FY 2030), it is useful and important for financial planning to consider the effects of rates over a longer period such as 10 years.

Cost-of-Service Analysis (COSA) – Using the revenue requirements from the RSA for FY 2024, a detailed COSA was completed based upon principles outlined by the WEF and other generally accepted industry practices to determine the proper distribution of costs and corresponding revenue requirements. The purpose of a COSA is to determine the cost of providing sewer services to various classes of customers based on the characteristics of the classes and their 6 Stantec Consulting Inc. is not a legal firm and does not provide legal advice to its clients.

CITY OF MANTECA: SEWER RATE AND FEE STUDY
Introduction

2.1.3 demand on various components of sewers services provided. The costs of these components, including “flow” (collection and volume related treatment costs), and “strength” (treatment for Biochemical Oxygen Demand, Total Suspended Solids, and Nitrogen) are allocated based on estimated use of those components by customer class so that the revenue requirements of the utility may be equitably collected through rates. The Study employed methods promulgated in WEF’s Manual of Practice 27: Financing & Charges for Wastewater Systems (MOP 27) for the sewer system along with general guidance from AWWA’s Manual, Principles of Water Rates, Fees, and Charges, M1 (M1 Manual)7. The COSA includes the following steps:

The COSA included the following steps:
 Step 1: Credit non-rate revenue
 Step 2: Allocate costs to the appropriate activities/functions  Step 3: Allocate the costs of each function to specific system parameters  Step 4: Calculate unit costs
 Step 5: Distribute costs to customer classes based on unit costs and each class’ usage characteristics
Rate Structure Analysis – A rate structure analysis was carried out to evaluate the City’s current user rate structure. The Study developed specific rate schedules to recover the identified level of required rate revenue from the appropriate customers. The recommended rate schedules were designed to:
 Proportionately and equitably recover costs through rates;  Conform to accepted industry practice and generally understood Proposition 218 and other legislative requirements;8
 Provide fiscal stability and recovery of fixed costs of the system; and  Simplify administrative functions to the extent possible

1.4 REPORT ORGANIZATION
This Report is organized into four sections. Following this introduction, Section 2.0 discusses the Sewer Enterprise Fund RSA, Section 3.0 details the COSA phase of the Study, Section 4.0 presents the rate design process and resulting revised rate structure. A summary of the proposed rates is also provided at the end of Section 4.0.
7 Although the AWWA M1 is primarily focused on water rate setting, it is an accepted and well-known manual providing general cost of service and rate setting guidance for water and sewer utilities alike. 8 The understanding of legislative requirements is subject to change. Stantec Consulting Inc. is not a legal firm and does not provide legal advice to its clients. The City should retain legal counsel to review and provide legal advice regarding rates.

CITY OF MANTECA: SEWER RATE AND FEE STUDY
Revenue Sufficiency Analysis

2.2.1 2.0 REVENUE SUFFICIENCY ANALYSIS

2.1 DESCRIPTION
This section of the Report presents the financial management plan and corresponding plan of sewer rate revenue adjustments developed in the revenue sufficiency analysis (RSA) phase of the Study. The following sub-sections present a description of the source data, assumptions, and results of the RSA.

Appendix A provides detailed supporting schedules for the City’s financial management plans.

Stantec obtained the City’s historical and budgeted financial information pertaining to the operation of, and investment in, its sewer system. Historical customer flow data by customer class was derived from an analysis of billing data provided by the city for commercial accounts. Estimates of residential use flow are the same as estimates of flow per residential unit used in the City’s 2024 Wastewater Master Plan. The residential flow data was modified for residential units in buildings with five or more units and for mobile homes based on an analysis of people per unit from American Community Survey US Census data and a recent flow monitoring study conducted for a nearby mobile home park. Total flow per day estimates per day were deemed reasonable when checked against total measured flow at the City’s existing Wastewater Quality Control Facility.

City staff also provided a multi-year capital improvement program (CIP) plan. Stantec also discussed in detail other assumptions and policies with City staff that would affect the performance of the City, such as trends in demands, expected account growth, capital funding sources, earnings on invested funds, operating cost escalation rates, salary information for current staff, prudent adjustments to employee compensation, and targeted key performance indicators (KPI) such as target reserve levels and debt coverage ratios required for compliance with existing policies current and in anticipation of future bond funding.

The information was entered into the financial module of Stantec’s proprietary Financial Analysis and Management System (FAMS) modeling system. This produced a ten-year projection of the sufficiency of current sewer rate revenues to meet current and projected financial requirements. The FAMS tool also aided in determining the level of rate revenue increases necessary in each year of the projection period to satisfy the system’s annual financial requirements. It is prudent to conduct the financial projections for a ten-year period to give context for the longer-term effects of rate increases, even though rates are proposed for five years.
9 The RSA phase of the Study included evaluation of several multi-year planning scenarios through interactive work sessions with City staff. This scenario analysis was focused on determining the level of rate revenue increases necessary to meet adjusted levels of capital spending, in addition to other sensitivity analyses. This process ensured that City staff input was incorporated into the development of 9 Stantec suggests that the RSA assumptions should be reviewed annually and that the cost-of-service based rates should be revisited at least every three to five years.

CITY OF MANTECA: SEWER RATE AND FEE STUDY
Revenue Sufficiency Analysis

2.2.2 the recommended sewer utility financial management plan and the resulting sewer rate revenue adjustments presented in this report. The result of the RSA is a financial plan that uses the most current data to develop a multi-year projection meeting key financial performance objectives while minimizing rate adjustments to the extent possible.

2.2 SOURCE DATA
The following presents the key source data relied upon in conducting the RSA:

Beginning Fund Balances
The City staff provided the FY 2024 beginning fund balance for the Sewer Revenue Fund 640, the current Sewer Connection Fee Fund 650 and current restricted reserves.10 A summary of FY 2024 Beginning Balances is presented in Table 2-1.

Table 2-1: FY 2024 Sewer Enterprise Funds Beginning Balances Fund 640
Revenue Fund
Restricted
Reserves
Fund 650
Connection Fee Fund
FY 24 Available Funds $32,345,690 $3,289,537 $25,241,860 The Fund 650 balance is scheduled to be mostly spent in FY 2025 for the construction of interim projects as part of the City’s Capital Improvement Program for sewer.

Revenues
The FY 2024 estimated actuals and the approved FY 2025 Budget served as the basis for Sewer Fund revenue projections. Current Sewer rate revenue consists of rate revenue charged based on rates per unit or measured flow by customer category for most accounts and a monthly calculation performed by Public Works staff of the wastewater flow for ten individual industrial accounts. Additional revenue is generated from annual payments from the City of Lathrop and other contractual customers, and for wastewater treatment services, interest income, and other miscellaneous incomes.

Projected rate revenue is based upon the FY 2024 estimated actual rate revenue and the forecasted customer accounts and billed volumes (see Section 2.3.4). The approved FY 2025 Budget was used to project other operating revenue. Interest income was calculated annually based upon projected average fund balances and conservatively estimated interest rates (see Section 2.3.3). Schedule 4 and Schedule 7 in Appendix A summarize projected revenues over the projection period. 10 At the City’s direction, the analysis assumes the projected revenue based on updated capacity charges that have been calculated but are pending adoption by the City Council. The term “Capacity Charge” will be replacing the term “Connection Fee” fee going forward.

CITY OF MANTECA: SEWER RATE AND FEE STUDY
Revenue Sufficiency Analysis

2.2.3 Operating Expenses & Existing Debt
The City’s operating expenses include all O&M expenses and non-CIP capital outlays. O&M expenses were based on the Sewer Revenue Fund’s FY 2024 estimated actuals and approved FY 2025 Budgets.

Figure 2-1 presents a summary of the projected O&M costs including the FY 2025 budget through FY 2030 that will be funded through user fees in Fund 640. These expenses were projected over the planning period based upon anticipated cost escalation factors which reflect general inflation, industry standard indices, and the City staff expectations. Escalation factors are discussed in greater detail in Section 2.3.1.

Figure 2-1: Operating & Maintenance Expenses (FY 25 – FY 30) The sewer Utility currently has two outstanding debt issuances including the 2009 Series Revenue Bonds and the 2012 Series Revenue Bonds. The bond payments are currently funded through a split of 51.5% being funded through Fund 650 (Connection Fees) and 49.5% being funded through Fund 640 (Revenue Fund).11
Figure 2-2 presents a summary of the annual bond payments for existing debt by fund through FY 2030. 11 The split between connection fees and rates for bond payments predates this analysis. 12 The City’s cost allocation plan is currently being updated by a separate consultant and cost allocation transfers out may change accordingly when the update is complete. A future rate update will reflect the amounts determined by the updated cost allocation plan. $19.04 $19.88 $20.77 $21.87 $23.05 $24.28
$0.00
$5.00
$10.00
$15.00
$20.00
$25.00
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
(in millions)
CITY OF MANTECA: SEWER RATE AND FEE STUDY
Revenue Sufficiency Analysis

2.2.4 Figure 2-2: Existing Debt Payments (FY 25 – FY 30) Schedule 5 and Schedule 7 in Appendix A summarize projected operating expenses over the projection period.

Transfers
The City’s sewer utility currently receives an annual transfer in from the Solid Waste Departments annual use of Natural Gas from the CNG-Bio Gas Facility (constructed and operated by the City’s sewer utility).

FY 25 budgeted transfer totals $380,000. These transfers in are projected to continue throughout the projection period and will increase with inflation. Schedule 5 and Schedule 7 in Appendix A present transfers over the projection period. The sewer utility also makes transfers out as part of a cost allocation plan for city provided services and these costs are included in the sewer budget in the sewer utility financial plan.
12 Capital Improvement Program
The ten-year CIP for the City’s sewer utility is based on the completed 20-year Master Plan. 13 The timing
of the CIP projects was updated to reflect a slower likely construction schedule for the purposes of the financial plan to recognize recent trends in project execution and to help manage (contain) the level of near-term rate impacts. In total, the City’s CIP for its sewer from FY 2025 through FY 2030 is approximately $223 million (in 2025 dollars). This equates to an average of $37 million per year. Projects are funded through Funds 640 and 650 depending on if they are related to growth (Fund 650) or repair and replacement (Fund 640). The sewer utility CIP project costs and schedule are included in Schedule 3 of Appendix A.
12 The City’s cost allocation plan is currently being updated by a separate consultant and cost allocation transfers out may change accordingly when the update is complete. A future rate update will reflect the amounts determined by the updated cost allocation plan.
13 The CIP projects include sewer projects only. No stormwater projects are included in the Sewer CIP. $0.00
$0.50
$1.00
$1.50
$2.00
$2.50
$3.00
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
(in millions)
Fund 650 (Connection Fees) Fund 640 ( Revenue Fund)
CITY OF MANTECA: SEWER RATE AND FEE STUDY
Revenue Sufficiency Analysis

2.2.5 2.3 ASSUMPTIONS
The following presents the key assumptions utilized in the development of the financial plan which are provided on Schedule 1 of Appendix A.

Cost Escalation
Annual cost escalation factors for the various categories of O&M expenses were developed based upon discussions with the City staff, a review of historical trends, a detailed salary study of local cities and other agencies, and published projections of general inflation. Additionally, an annual cost escalation of 3.0% was applied to CIP costs for projects occurring during and after FY 2026. Capital cost escalation was based on recent construction cost escalation trends reported by the Engineering News Record (ENR) Construction Cost Index (CCI). Cost escalation factors are presented in Schedule 6 of Appendix A.

Operation and Maintenance Cost Execution
Historical budgeted and actual O&M expenditures were reviewed in detail with City staff during the development of the RSA. This review was intended to determine if cost projections were based on a representative level of actual spending and reflected typical O&M expenditure levels. During this review it became apparent that budgeted fixed O&M expenses consistently exceeded actual O&M expenses over previous years (FY 2021 – FY 2024). Because the FY 2025 budget serves as the basis for projected O&M expenses, projections have been adjusted down to 80% of budgeted levels for fixed cost operational items to reflect the observed historical trends in the previous percent of execution of operational items while basing the adjustment on the highest rate of actual to budget to remain conservative in the projection of expenses. Personnel service and variable operating costs are assumed to be executed at 100% of budget based on a similar analysis of historical trends.

Interest Earnings
The RSA reflects an assumed interest earnings rate of 2.00% on all Sewer Enterprise Fund balances throughout the projection period (FY 2025 - FY 2034). This level of interest earnings is representative of a conservative estimate of interest earnings based on historical interest income relative to the City’s cash balances. Annual interest earnings are detailed in Schedule 4 and Schedule 7 of Appendix A.

Customer Growth & Volume Forecast
Projections of account growth and changes in billed volume are based upon discussions with City staff regarding the anticipated number of new service connections and recent trends in wastewater flows. The projections of growth are also consistent with those used in the recently adopted Wastewater Master Plan. The City is planning on consistent moderate growth every year in overall equivalent connections of about 2.8% per year. Based on a review of historical data and workshop discussions with City staff, peraccount usage is projected to remain flat over the course of the Study projection period. Account growth and usage trends are further illustrated in Schedule 1 of Appendix A.

CITY OF MANTECA: SEWER RATE AND FEE STUDY
Revenue Sufficiency Analysis

2.2.6 Reserve Target Recommendations
Reserve balances for a utility are funds set aside for a specific cash flow requirement, whether that’s saving for a specific project or task, adherence to a legal covenant, ensuring the ability to fund emergency repairs to infrastructure, or maintaining the ability to cover O&M expenses under adverse circumstances.

Furthermore, ratings agencies and the investment community place a significant emphasis on having sufficient reserves built into financial management policies. The level of reserves maintained by a utility is an important consideration in developing a multi-year financial management plan.

Operating reserves were a point of discussion during the development of the 10-year financial plan. The Sewer Revenue Fund 640 currently has a financial policy to maintain three months or 90 days of operating expenses in an operating reserve. This financial plan goes above and beyond the policy requirement stated above and assumes four months or 120 days of operating expenses in an operative reserve. The City is planning to update its reserve targets during the five year rate plan. The four month reserve target used in this Study is anticipated to be in line with the City’s expected future reserve target for its sewer enterprise. Retaining 120 days of operating expenses as an operative reserve provides additional funding to accommodate the volatility of future capital spending.

The financial plan in this Study ensures reserves are maintained at or very near this reserve target throughout the projection period. Schedule 7 in Appendix A provides projected annual beginning and ending fund balances for the Sewer Revenue Fund.

Future Borrowing & Capital Funding
This Report proposes that the city cash finance all of their ongoing capital replacements, with exception of the WQCF Phase IV Stage 1 Expansion Project totaling $151M ($136.6 M to be bond funded) and a proposed $33.5M bond funding in FY 26 that helps fund the North and South Plant aeration basin improvements, sidestream treatment system project (to remove nitrogen), UV disinfection system upgrade and adding another dissolved air flotation treatment (DAFT No. 3.) The assumed financing terms for the two debt issuances, were as follows:
• 30-year term
• 2.0 percent cost of issuance
• Fixed interest rate of 5.0 percent
• A 1-year debt service reserve requirement

2.4 RESULTS
Based upon the RSA and the data, assumptions, and policies provided by the City and presented herein, the City’s current sewer rates will not provide sufficient revenue to meet its ongoing capital, operating, and reserve requirements over a multi-year projection period. This diagnostic analysis revealed that without rate adjustments the Sewer Revenue Fund 640 balance would fall below established reserve targets and all resources would be exhausted by FY 2027 under the current projection of operating and CITY OF MANTECA: SEWER RATE AND FEE STUDY
Revenue Sufficiency Analysis

2.2.7 capital costs. After numerous discussions and at the direction of City staff, a financial management plan based on a corresponding set of sewer rate revenue increases that will meet the City’s projected cost requirements under the projected conditions is presented and described in this report.

Several rate increase options were developed and discussed with the City. After consideration of the options presented, the City is choosing to move forward with the option that reflects a large initial increase of 37% as its preferred approach in the first year (mid-May of FY 2025 through FY 2026) to meet the City’s planned capacity improvement and budgetary requirements. The magnitude of the increase is put into proper context by recognizing that the City has not increased its rates since 2010. The corresponding required revenue increases are presented in Table 2 2.

Table 2-2: Proposed Sewer Rate Revenue Increases, Mid-May FY 2025 – FY 2030 May FY
2025-2026 FY 2027 FY 2028 FY 2029 FY 2030
Effective Date 5/15/2025 7/1/2026 7/1/2027 7/1/2028 7/1/2029 Sewer Rate Increase 37.0% 10.0% 6.0% 6.0% 6.0%
It is important to note that the projections of future conditions underlying this analysis are not intended to be predictions. Applicable to many wastewater utility systems, there are multiple factors beyond the City’s control, such as i) weather, ii) regulatory changes, iii) national, regional, and local economic conditions, iv) the rate of growth in new customers, v) customer reaction to rate adjustments, vi) operating and capital cost inflation, and vii) changes in the timing and composition of the City’s CIP, that will have material impacts on the future financial condition. These sources of uncertainty will yield differences between forecasted and actual results, some of which may be material. While Stantec bears no responsibility to update this report for unforeseen events and circumstances occurring after the date of this report, future management actions must be informed by, and adjusted to reflect, future outcomes as they occur. These comments are provided to emphasize the importance of active management informed by the reality of future operations of the sewer utility by the City.

CITY OF MANTECA: SEWER RATE AND FEE STUDY
Cost of Service Analysis

2.3.1 3.0 COST OF SERVICE ANALYSIS
The purpose of a Cost-of-Service Allocation (COSA) analysis is to determine the cost of providing sewer service to customer classes so that the proposed rate structure is aligned with those costs. This Study employed well-established industry practices for these types of studies as recognized by the AWWA, WEF, and other accepted industry practices. This section presents a detailed description of the COSA methodology and corresponding results.

The sewer cost allocation followed a functional approach in which the costs of each major treatment or management function were distributed using a combination of customer counts, billed volume, and sewer strength assumptions14. The sewer system costs were allocated to functions or activities, and those costs were distributed to the appropriate system parameters to calculate unit costs. The unit costs were then used to distribute system costs to customer classes based on account and strength characteristics to determine the cost to serve each customer class. These class-specific costs served as inputs for the rate design analysis.

The COSA was based upon the City’s FY 2025 adopted budget expenditures and analyzed as illustrated in Figure 3-1.

Figure 3-1. Schematic of Cost-of-Service Cost Allocation Steps 14 Sewer strength assumptions were based on the City’s 2008 Sewer Rate study, industry standards and were reviewed by with Stantec engineering staff who worked on the Manteca Wastewater Master Plan.

Summary Test
Year Costs
(FY 2025)
Operating
Expenses
Cash Funded
Capital and
Debt Service
Step 1
Credit Non-Rate
Revenue
Interest
Income
Other
Operating
Revenue
Use of Fund
Balance
Step 2
Allocate Costs
to System
Functions
Collection
Treatment
Disposal
Customer
Service
Step 3
Functionalize
Costs to System
Parameters
Volume (KCF)

BOD (KCF)

TSS (KCF)
Nitrogen
(KCF)
Accounts
Step 4
System
Parameters to
Unit Costs
$/KCF
$/Account
CITY OF MANTECA: SEWER RATE AND FEE STUDY
Cost of Service Analysis

2.3.2 The following sub-sections give a detailed description of the COSA methodology and high-level results, while Appendix B includes detailed schedules of those results.

Customer Demand Characteristics
Cost-of-service allocation (COSA) is a process of allocating the system’s rate revenue requirements to customers based on the demands they place on the system. Customer demands vary depending on the nature of the use at the location where service by the City is provided. For example, wastewater demand for residential customers is different than the wastewater demand for large industries, both in terms of the volume of billed flow and the quality or “strength” of the sewage produced, which requires different types and levels of sewer treatment. COSAs reflect the characteristics of different customer flows, with each individual customer paying its share of allocated costs of service for each unit of specific usage.

Usage and trends in both number of accounts as well as flows by customer class play an important role in the COSA. We are recommending that the City aggregate its customer classes into a simpler framework as depicted in Tables 3-1 and 3-2. (The basis for the change is described in Section 4.) The COSA uses the last full year of data (2024) for accounts and estimated flows, based on and derived from the 2023 billing data for estimating the flow volume for commercial accounts. Estimates of residential use flow per unit are the same as those used in the City’s 2024 Wastewater Master Plan. The residential flow data was modified for residential units in buildings with five or more units and for mobile homes based on an analysis of people per unit from American Community Survey US Census data and a recent flow monitoring study conducted for a nearby mobile home park. Estimated flows using this method are consistent with daily flows experienced at the City’s Wastewater Quality Control Facility. The estimated flow per customer class as shown in Table 3-1.

Table 3-1 Customer Volume and Counts in 2024
Customer Class
Estimated
Volume
(MG)
Number of Customers
Single-Family Residential 1,744 24,510
Multi-Family Residential 254 5,101
Mobile Home 22 487
Commercial – Low Strength 196 551
Commercial – Mid Strength 94 425
Commercial – High Strength 43 119
Total 2,353 31,193
The COSA uses assumed loading for different customer classes, shown in table 3-2, which have been reviewed with staff and are consistent with the most recent wastewater master plan as well as 2009 rate study.

CITY OF MANTECA: SEWER RATE AND FEE STUDY
Cost of Service Analysis

2.3.3 Table 3-2 Assumed Customer Loading Characteristics Customer Class BOD (mg/L) TSS (mg/L) Nitrogen
(mg/L)
Single-Family Residential 325 310 43
Multi-Family Residential 325 310 43
Mobile Home 325 310 43
Commercial – Low Strength 164 135 24
Commercial – Mid Strength 256 215 23
Commercial – High Strength 970 624 49
Credit Non-Rate Revenue
The COSA analysis started with the adopted 2025 budget which consisted of operations and maintenance, capital, and cash funded capital cost components. The operations budget was then pared down to account for projected execution based on historical trends identified in the revenue sufficiency analysis. Additionally, the use of reserves and non-rate revenues (mainly revenues form contractual sewer customers) were deducted from the expected expenditures in order to arrive at the net rate revenue requirement which will be utilized for the reminder of the cost-of-service study and is the amount of resources that sewer rates must ultimately generate.

Table 3-3 FY 2025 Net Rate Revenue Requirement Identification Process FY 2025 Costs
FY 2025 Operations and Maintenance (executed) $19,042,344 FY 2025 Debt Service (rate funded portion only) $1,294,705 FY 2025 Cash Funded Capital $4,306,265
Use of Reserves $(5,306,680)
Non-Rate Revenues $(2,910,044)
Net Rate Requirement /1/ $16,426,588
/1/ Total may not sum exactly due to rounding.

Allocate Net Revenue Requirement to Functions
Each cost from the FY 2025 adopted budgeted expenditures was allocated to the primary system functions for the City’s wastewater system including Collection, Treatment, Disposal and Customer Service. Costs are allocated to system functions on budget line-item basis. Where possible, costs were assigned in whole to a single function. For example, all costs in the Collection Systems Maintenance division were allocated to the collection function. At times, the delineation of budget line items cannot be determined in whole to a single function; therefore, the system costs were allocated indirectly based on CITY OF MANTECA: SEWER RATE AND FEE STUDY
Cost of Service Analysis

2.3.4 the directly allocated line items. Similar to O&M, capital costs and debt service are allocated to the same set of system functions. After reviewing the capital projects for 2025 all cash funded capital was allocated to the treatment function as wastewater treatment plant expansions/improvements costs made up the main identifiable project cost.

Table 3-4 provides a summary of the net rate requirement allocation of system costs to functions for the wastewater system for FY 2025. (A detailed breakdown of the allocation of system costs is shown in Appendix B).

Table 3-4 FY 2025 Wastewater Functional Cost Allocation Summary Process FY 2025 Costs
Collection $2,946,164
Treatment $11,246,268
Disposal $1,630,631
Customer Service $603,526
Total /1/ $16,426,588
/1/ Total may not sum exactly due to rounding.

Allocate Net Revenue Requirement to Parameters
Allocating the net rate revenue requirement for FY 2025 to parameters allows for the analysis to distribute costs to the units of service that underly customer classes, such as flow, strength/loadings, and bills or EDUs. In order to distribute costs based on billable units, each functional cost category must be further broken down into flow components, strength/loading components in terms of biochemical oxygen demand (BOD), total suspended solids (TSS), and Nitrogen (N), and customer service components. Table 3-5 below displays the percentage allocation of functional costs across flow, BOD, TSS, Nitrogen and customers, based on data provided by City of Manteca Public Works staff and Stantec engineers who worked on the Wastewater Master Plan regarding functionalized Net Plant Asset values. Treatment costs were allocated across flow, BOD, TSS and Nitrogen, while Disposal costs were allocated to BOD, TSS and Nitrogen, based on data provided by City of Manteca Public Works staff and Stantec engineers who worked on the Wastewater Master Plan regarding functionalized Net Plant Asset values.

Table 3-5 Allocation Parameters of Functions to System Parameters Volume BOD TSS Nitrogen Customer
Collection 100%
Treatment 33.0% 21.7% 29.7% 15.6%
Disposal 49.6% 49.9% 0.5%
Customer Service 100%
CITY OF MANTECA: SEWER RATE AND FEE STUDY
Cost of Service Analysis

2.3.5 Table 3-6 displays the resulting net revenue requirement distribution from the allocation.

Table 3-6 Allocation of Functional Revenue Requirements to System Parameters Volume BOD TSS Nitrogen Customer Total
Collection $2,946,164 $0 $0 $0 $0 $2,946,164
Treatment $3,704,972 $2,441,094 $3,344,144 $1,756,057 $0 $11,246,267 Disposal $0 $809,357 $812,950 $8,324 $0 $1,630,631
Customer
Service $0 $0 $0 $0 $603,526 $603,526
Total $6,651,136 $3,250,451 $4,157,094 $1,764,381 $603,526 $16,426,588 Cost of Service Allocation Results
The resulting COSA outcome based on FY 2025 cost allocations and FY 2024 customer units of service are presented in Figure 3-2 below. The COSA identifies the proper proportional allocation of net revenue requirement to each customer class. These findings will be utilized in Section 4 to determine the proper level of sewer rates for each customer class.

Figure 3-2. FY 25 Wastewater Revenue Requirements by Customer Class $12,524,595
$1,854,031
$157,995 $909,716 $544,311 $435,941
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
Single-Family
Residential
Multi-Family
Residential
Mobile Home Commercial -
Low Strength
Commercial -
Mid Strength
Commercial -
High Strength
CITY OF MANTECA: SEWER RATE AND FEE STUDY
Proposed Rate Structure and Rate Schedule

2.4.1 4.0 PROPOSED RATE STRUCTURE AND RATE SCHEDULE
Upon completion of the COSA, a rate structure analysis was performed to identify potential rate structure modifications and establish sewer rates for implementation in late FY 2025 (5/15/2025) that will:
 Proportionately recover revenue requirements through rates;  Conform to accepted industry practice and generally understood legal requirements;  Provide fiscal stability and recover the annual of costs of the system.

The following sub-sections present the current rates, a description of the basis of the recommended rate structure modifications and the specific rates for implementation in FY 2025 (to be implemented on May 15th, 2025) and FY 2026. The full recommended rate schedules for FY 2026 (May 2025) through FY 2030 are provided in Section 4.4.

4.1 CURRENT RATES AND RATE STRUCTURE REVIEW
Current sewer rates consist of a fixed monthly fee for residential and equivalent accounts, as well as commodity (use based) rates to 17 different customer classes, charged based on metered water usage.

The City’s current sewer rates are presented in Table 4-1, below.

Table 4-1: Current Sewer Rates for FY 2025
Customer Class Jan. 1, 2010 and
Thereafter
Basis on Which Rates
Charged
Residential and equivalents $43.30 per unit
Trailer Park $36.57 per 1,000 CF
Rooming houses $27.70 per 1,000 CF
Commercial/retail $30.96 per 1,000 CF
Hotel/motel $33.81 per 1,000 CF
Hotel/motel w/kitchen $61.89 per 1,000 CF
Car washes/ laundromats $24.53 per 1,000 CF
Service stations (metered) $34.04 per 1,000 CF
Office/light industrial $25.35 per 1,000 CF
Restaurants $72.42 per 1,000 CF
Markets $75.45 per 1,000 CF
Mortuaries $75.45 per 1,000 CF
Hospitals $32.69 per 1,000 CF
Elementary schools $24.06 per 1,000 CF
Secondary schools $28.71 per 1,000 CF
Churches $28.71 per 1,000 CF
Nonprofit $27.82 per 1,000 CF
Commercial mixed use $40.23 per 1,000 CF
CITY OF MANTECA: SEWER RATE AND FEE STUDY
Proposed Rate Structure and Rate Schedule

2.4.2 Industrial Category Jan. 1, 2010 and
Thereafter
Basis on Which Rates
Charged
Flow/Volume $2,023.24 per MG
BOD $0.404 per lb
TSS $0.765 per lb
Nitrogen $2.866 per lb

4.2 RECOMMENDED SEWER RATE MODIFICATIONS
Setting rate structures requires the balancing among competing objectives to meet the highest level objectives of the sewer system such as generating sufficient revenues, proportionally distributing sewer revenue requirements based on volume & loadings, providing administrative simplicity, and meeting legal requirements.

The most fundamental objective is generally considered to be that rates must generate a sufficient level of revenue to fund the ongoing operations and capital investments needs of the sewer system. The revenue sufficiency analysis conducted in Section 2 of this report identified that current revenues are not sufficient over the five-year rate setting period. As such it is recommended that the revenue generation of the system in FY 2025 and FY 2026 (starting in May 2025) be increased by 37% over the current revenue generations levels. All rate calculations presented in this section have this increased revenue need built in.

Additionally, the results of the COSA inform rate structure refinement by distributing the revenue requirements of the sewer system to customer classes based on unique usage characteristics. At the conclusion of the cost-of-service analysis, presented in Section 3, each customer class was assigned a revenue requirement as presented in 3.1.6. It is the recommendation of this study that those customer class revenue targets be utilized as the basis for sewer rate making for each customer class so that sewer rates will reflect a proportional distribution of sewer revenue requirements to each customer class.

As such, the customer class revenue requirement targets presented in section 3.1.6, once escalated by 37% to account for the revenue sufficiency needs of the system, were utilized as the basis for the sewer rate presented herein.

The City currently has as 18 unique customer classes, each with their own sewer rate. While this level of detail in sewer rate classes was common and continues to be used in many places, it results in more complexity in administration and requires more management and administration time than simpler alternatives. This additional complexity could be warranted if the more detailed class structure achieved higher levels of accuracy in cost recovery, but most utilities do not have sufficiently detailed class sampling procedures or frequent enough sampling events to create a locally relevant database of sufficient quality. More simply, the current mix of customers classes could be viewed as a reflecting distinction without any meaningful difference. For instance, restaurants, mortuaries, and markets are assumed to have the same expected loading characteristics given the level of accuracy provided by current day sewer sampling and measurement technologies as well as studies. This is reflected in CITY OF MANTECA: SEWER RATE AND FEE STUDY
Proposed Rate Structure and Rate Schedule

2.4.3 similarity of their current rates $72.42, $75.45, and $75.45, respectively established in the 2008 rate study and confirmed in the cost-of-service analysis completed in this Section 3. Modern sewer rate making practices would recommend the lessening of the number of customer class when such uniformity is present and keeping distinction when customers do indeed use the service in a materially different way.

Doing so will simplify the administration of sewer rates, while preserving proportionality by creating distinct rate classes when required. As such, it is recommended that the City’s sewer customer rate classes are reduced from 18 separate classes to the seven customer rate classes shown below:
• Single-Family Residential – Single family units
• Multi-Family Residential – two or more units
• Mobile Homes – Manufactured housing in mobile home parks; trailers • Commercial – Low Strength (BOD under 200 ppm and TSS under 300 ppm; Nitrogren15-43 MG/l)
• Commercial – Mid Strength (BOD over 200 ppm but under 600 ppm; TSS under 300 ppm; Nitrogen 20-43 MG/l)
• Commercial – High Strength (BOD 600 ppm or higher; TSS 300 ppm or above; Nitrogen 43-50 MG/l)
• Industrial – strengths vary, billing continues to reflect sampling results.

In addition to the standard customers and rates for sewer services the City also has a handful of industrial category customers. These customers are notable in that they discharge sewer at strengths considered atypical, typically higher than standard customers. Accordingly, the Public Works department manages and defines these customers on a case-by case basis in a manner to minimize their impacts on the system and ensure that they are billed correctly for the service rendered. Given the dynamic nature of sewer contributions from these customers they are billed for their unique waste load characteristics (Volume, TSS, BOD, Nitrogen) separately on each bill. This study recommends keeping this practice in place and updating these constitute rates based on the cost-of-service analysis and revenue requirements to ensure they reflect the current requirements of the system.

In summary this study recommends the following rate structure modifications:
1) Setting rates on 5/1/5/2025 that reflect a 37% increase in revenue over current rates 2) Setting each customer classes rates to generate the unique requirements found in the cost-ofservice analysis (increased by 37%), based on their proportional system usage 3) Simplifying sewer rate classes from the current 18 categories to seven

4.3 RECOMMENDED SEWER RATES
This Study aims to update current rates based on the latest available data and while reflecting the cost to provide service and the updated revenue requirement needs of the system. Based on a review of the CITY OF MANTECA: SEWER RATE AND FEE STUDY
Proposed Rate Structure and Rate Schedule

2.4.4 current rate structure, a key study driver was to adhere to cost-driven rate design principles using COS results, while complying with generally accepted applicable legal requirements, such as Proposition 218.

It is also recommended that the City consolidate customer classes for ease of administering the City’s sewer rate program.

Rates for FY 2025 and FY 2026 (effective 5/15/2025) were developed based on the updated COSA, the latest customer and usage data, and addressing the structural changes listed above. Tables 4-2 shows the proposed rates for FY 2025 and FY 2026 (effective 5/15/2025).

The RSA and COSA analyses were conducted using the latest available data at the time of the analysis.

The RSA and the COSA analysis should be revisited and updated at a minimum five years. The underlying assumptions should be reviewed annually by the City and the analyses should be updated sooner if the City deems there to be significant changes in the sewer budget, funding sources, CIP costs, land use and projections of new development, or other assumptions described in this Study.

Table 4-2: Proposed Sewer Rates for FY 2025 (May 2025) and FY 2026 Customer Class Effective Date of May 15, 2025
FY 2025-2026
Basis on Which Rates
Charged
Single-Family Residential $58.60 per unit
Multi-Family Residential $41.70 per unit
Mobile Home $37.20 per unit
Commercial – Low Strength $45.70 per 1,000 CF
Commercial – Mid Strength $55.40 per 1,000 CF
Commercial – High Strength $104.60 per 1,000 CF
Industrial Class Effective Date of May 15, 2025
FY 2025-2026
Basis on Which Rates
Charged
Volume $3,872.20 per MG
BOD $0.70 per lb
TSS $1.00 per lb
Nitrogen $3.10 per lb

4.4 EXPECTED SINGLE FAMILY RESIDENTIAL CUSTOMER IMPACTS Given the nature of this study’s recommendations it is expected that there will be customer bill impacts when comparing what customers are currently charged in FY 2025 to the recommended effective rates for the remainder of FY 2025 and FY 2026 (5/15/2025). These impacts will vary by the type of customer, units served, and usage characteristics. This section is intended to highlight the most common impacts that single family residential customers with one unit will experience upon implementation, for sewer service.

CITY OF MANTECA: SEWER RATE AND FEE STUDY
Proposed Rate Structure and Rate Schedule

2.4.5 Table 4-3: Expected Residential Customer Impacts
Current Bill
FY 2025
Proposed Bill
FY 2026 Change $ Change %
Single-Family
Residential (1 Unit) $43.30 $58.60 $15.30 35.33%
Table 4-4 provides a combination of the revenue sufficiency analysis and it’s projected rate revenue increases with the updated sewer rate structure to provide a forecast of expected sewer rates over the next five fiscal years.

Table 4-4: Projected Sewer Rate Increase
FY 25-2026 FY 2027 FY 2028 FY 2029 FY 2030
Effective
Date Basis May 15, 2025
July 1,
2026
July 1,
2027
July 1,
2028
July 1,
2029
Rate Increase 37.0% 10.0% 6.0% 6.0% 6.0%
Single-Family
Residential per unit $58.60 $64.50 $68.40 $72.50 $76.90 Multi-Family
Residential per unit $41.70 $45.90 $48.70 $51.60 $54.70 Mobile Home per unit $37.20 $40.90 $43.40 $46.00 $48.80 Commercial -
Low Strength
per
1,000
CF $45.70 $50.30 $53.30 $56.50 $59.90
Commercial -
Mid Strength
per
1,000
CF $55.40 $60.90 $64.60 $68.50 $72.60
Commercial -
High Strength
per
1,000
CF $104.60 $115.10 $122.00 $129.30 $137.10
Volume per MG $3,872.20 $4,259.40 $4,515.00 $4,785.90 $5,073.10 BOD per lb $0.70 $0.80 $0.80 $0.80 $0.80
TSS per lb $1.00 $1.10 $1.17 $1.24 $1.31
Nitrogen per lb $3.10 $3.41 $3.61 $3.83 $4.06
CITY OF MANTECA: SEWER RATE AND FEE STUDY
Proposed Rate Structure and Rate Schedule

2.4.1 DISCLAIMER
This document was produced by Stantec Consulting Services Inc. (“Stantec”) for the City of Manteca (“City”) and is based on a specific scope agreed upon by both parties. In preparing this report, Stantec utilized information and data obtained from the City or public and/or industry sources. Stantec has relied on the information and data without independent verification, except only to the extent such verification is expressly described in this document. Any projections of future conditions presented in the document are not intended as predictions, as there may be differences between forecasted and actual results, and those differences may be material.

Additionally, the purpose of this document is to summarize Stantec’s analysis and findings related to this project, and it is not intended to address all aspects that may surround the subject area. Therefore, this document may have limitations, assumptions, or reliance on data that are not readily apparent on the face of it. Moreover, the reader should understand that Stantec was called on to provide judgments on a variety of critical factors which are incapable of precise measurement. As such, the use of this document and its findings by the City should only occur after consultation with Stantec, and any use of this document and findings by any other person is done so entirely at their own risk.

CITY OF MANTECA: SEWER RATE AND FEE STUDY
Appendix A Revenue Sufficiency Analysis Details

A.1
Appendix A REVENUE SUFFICIENCY ANALYSIS DETAILS
Schedule 1 – Assumptions
Schedule 2 – Beginning Balances as of July 1, 2024
Schedule 3 – Capital Improvement Program
Schedule 4 – Projection of Cash Inflows
Schedule 5 – Projection of Cash Outflows
Schedule 6 – Operating Cost Escalation Factors
Schedule 7 – Cash Flow Pro Forma
Schedule 8 – FAMS Control Panel – Proposed Financial Plan Schedule 9 – Cash Project Funding Summary
Schedule 10 – Funding Summary by Fund
Schedule 11 – Senior Lien Borrowing Projections
Schedule 12 – Other Borrowing Projections
CITY OF MANTECA: SEWER RATE AND FEE STUDY
Appendix B Cost of Service Analysis Details

B.1
Appendix B COST OF SERVICE ANALYSIS DETAILS
Schedule 1 – Cost Allocation Framework: Mapping of Functions and Cost Schedule 2 – Sewer System Test Year Expenses
Schedule 3 – Cost Allocation Factors
Schedule 4 - Sewer System Operating & Debt Service Expense Allocation to Functions
Schedule 5 – Summary of Sewer Test Year Units of Service Schedule 6 – Sewer Functional Cost Allocations
Schedule 7 – Sewer Cost Allocation Functions & Flow Data Schedule 8 – Summary of Sewer Revenue Requirement Allocations Schedule 9 – Customer Class Mapping
CITY OF MANTECA: SEWER RATE AND FEE STUDY
Appendix C salary comparison study

C.1
Appendix C SALARY COMPARISON STUDY
Manteca, CA
FY 2024 Sewer Revenue Sufficiency Analysis
Assumptions & Preliminary Results Workbook
Prepared by Stantec Consulting Services Inc. on 12/11/2024 1 Financial Management Plan
Assumptions Schedule 1
FY 2024 Sewer Revenue Sufficiency Analysis FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Rate Increase Adoption Date 7/1/2023 5/15/2025 7/1/2025 7/1/2026 7/1/2027 7/1/2028 7/1/2029 7/1/2030 7/1/2031 7/1/2032 7/1/2033 Annual Growth
Sewer
Ending # of ERCs 30,598 31,455 32,335 33,241 34,172 35,128 36,112 37,123 38,163 39,231 40,330 ERC Growth 1,000 857 881 905 931 957 984 1,011 1,039 1,069 1,098 % Change in ERCs 3.38% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% % Paying Capital Charges 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Capital Spending
Annual Capital Budget (Future Year Dollars) $ 2,776,057 $ 37,722,116 $ 53,621,800 $ 25,256,316 $ 38,572,990 $ 37,732,964 $ 46,940,456 $ 39,792,091 $ 6,149,369 $ 6,333,850 $ 6,523,866 Annual Percent Executed 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Connection Fees
Sewer Connection Fees $5,103 $5,103 $6,923 $7,131 $7,345 $7,565 $7,792 $8,026 $8,266 $8,514 $8,770 Average Annual Interest Earnings Rate
On Fund Balances 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% Operating Budget Reserve
Target (Number of Months of Reserve) 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 Operating Budget Execution Percentage
Personnel Services 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Variable Operations and Maintenance 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Fixed Operations and Maintenance 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% Prepared by Stantec Consulting Services Inc. on 12/11/2024 2 Financial Management Plan
FY 24 Beginning Balances as of 7/1/2024 Schedule 2
Fund Summary
Revenue Fund $ 32,345,690
Restricted Reserves $ 3,289,537
Sewer Connection Fees $ 25,241,860
Total Available Funds $ 60,877,086
Prepared by Stantec Consulting Services Inc. on 12/11/2024 3 Financial Management Plan
Capital Improvement Program (CIP) Schedule 3
FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Total Cost Category 1
1 I&E Core Supervisory Control and Data Acquisition (SCADA) System - - - 1,127,000 - - - - - - - 1,127,000 2 I&E Remote Site Process Logic Controller (PLC) Upgrades - - - 1,727,000 - - - - - - - 1,727,000 3 I&E PLC and Operator Interfaced Terminal (OIT) Replacement - - - - - - 1,374,000 - - - - 1,374,000 4 I&E Switchgear PLC Upgrades - - - - 127,000 - - - - - - 127,000 5 Add Influent Pump No. 5 - - 1,048,000 - - - - - - - - 1,048,000 6 Lightweight Covers for Process Basins - - - - - - 5,792,000 - - - - 5,792,000 7 Headworks, IPS and Biofilter Improvements - - 185,000 947,500 947,500 - - - - - - 2,080,000 8 Replace Secondary Effluent Equalization Pond Liner - - 2,101,000 - - - - - - - - 2,101,000 9 Headworks Screen No. 3 - - - - 900,000 - - - - - - 900,000 10 FOG Receiving Station Screening System - - - - - 200,000 - - - - - 200,000 11 Bulk Ferric Chloride Solution Tanks - - 351,000 - - - - - - - - 351,000 12 Digesters No. 1 and 2 Overflow Boxes - - 706,000 - - - - - - - - 706,000 13 Digester Pressure Relief Valves Platform & Handrailing - - 205,000 - - - - - - - - 205,000 14 Install New Waste Heat Radiator - - 198,000 - - - - - - - - 198,000 15 WQCF Phase IV Stage 1 Expansion Project - - 5,000,000 13,005,000 33,325,250 33,325,250 33,325,250 33,325,250 - - - 151,306,000 16 UPRR Right of Way and Ally Between Center Street and Yosemite - - 489,000 - - - - - - - - 489,000 17 Moffat Boulevard and Main Street - - 1,022,000 - - - - - - - - 1,022,000 18 Oak Street from Main Street to Willow Avenue - - 98,000 - - - - - - - - 98,000 19 Sequoia Avenue from Oregon Street to Alley north of Nevada Street - - 53,000 - - - - - - - - 53,000 20 Tidewater Bike Path from Sandalwood Lane to Louis Avenue - - 348,000 - - - - - - - - 348,000 21 Walnut Avenue from the alley north of Nevada Street to the UPRR - - 279,000 - - - - - - - - 279,000 22 St. Dominic’s Drive from north of Yosemite Avenue to Golf Course - - 29,000 - - - - - - - - 29,000 23 Unspecified CIP - - - - - - - - 5,000,000 5,000,000 5,000,000 15,000,000 24 Collection System Pretreatment (Nanno Bubble) - - 220,000 - - - - - - - - 220,000 25 Engineering Building Expansion - - 150,000 - - - - - - - - 150,000 26 Central Sewer CIPP Liner - - 7,000,000 7,000,000 - - - - - - - 14,000,000 27 FY 26 Bond Issuance for Capacity Projects - - 28,453,000 - - - - - - - - 28,453,000 28 FY 26 Operating Fund Issuance - - 4,125,000 - - - - - - - - 4,125,000 29 Cash Funded CIP - Fund 640 - Per Budget 2,776,057 3,890,000 - - - - - - - - - 6,666,057 30 Cash Funded CIP - Fund 650 - Per Budget - 33,832,116 - - - - - - - - - 33,832,116 31 Total CIP Budget (in current dollars) $ 2,776,057 $ 37,722,116 $ 52,060,000 $ 23,806,500 $ 35,299,750 $ 33,525,250 $ 40,491,250 $ 33,325,250 $ 5,000,000 $ 5,000,000 $ 5,000,000 $ 274,006,173 32 Cumulative Projected Cost Escalation1 0.0% 0.0% 3.0% 6.1% 9.3% 12.6% 15.9% 19.4% 23.0% 26.7% 30.5% 33 Resulting CIP Funding Level $ 2,776,057 $ 37,722,116 $ 53,621,800 $ 25,256,316 $ 38,572,990 $ 37,732,964 $ 46,940,456 $ 39,792,091 $ 6,149,369 $ 6,333,850 $ 6,523,866 $ 301,421,876 34 Annual CIP Execution Percentage 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 35 Final CIP Funding Level $ 2,776,057 $ 37,722,116 $ 53,621,800 $ 25,256,316 $ 38,572,990 $ 37,732,964 $ 46,940,456 $ 39,792,091 $ 6,149,369 $ 6,333,850 $ 6,523,866 $ 301,421,876 1 CIP Escalation factors are consistent with the Engineering News Record Construction Cost Index.

Prepared by Stantec Consulting Services Inc. on 12/11/2024 4 Financial Management Plan
Schedule 4
FY 2024 Sewer Revenue Sufficiency Analysis FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 1 Rate Revenue Growth Assumptions
2 Sewer
3 % Change in Base & Usage Revenue 3.38% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% % Change in Usage Revenue 3.38% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 2.80% 4 Assumed Rate Revenue Increases
5 Assumed Sewer Rate Increase 0.00% 37.00% 0.00% 10.00% 6.00% 6.00% 6.00% 1.00% 1.00% 1.00% 1.00% 6 Sewer Rate Revenue
7 Base & Usage Rate Revenue $ 15,979,171 $ 17,209,214 $ 23,134,550 $ 26,160,549 $ 28,506,627 $ 31,063,101 $ 33,848,840 $ 35,144,574 $ 36,489,908 $ 37,886,742 $ 39,337,046 8 Usage Rate Revenue - - - - - - - - - - -
9 Total Sewer Rate Revenue $ 15,979,171 $ 17,209,214 $ 23,134,550 $ 26,160,549 $ 28,506,627 $ 31,063,101 $ 33,848,840 $ 35,144,574 $ 36,489,908 $ 37,886,742 $ 39,337,046 10 Other Operating Revenue
11 Charges for Services-Public Works Sewer Fee-City of Lathrop $ 1,641,631 $ 1,500,000 $ 2,171,691 $ 2,455,748 $ 2,675,980 $ 2,915,962 $ 3,177,465 $ 3,299,099 $ 3,425,388 $ 3,556,512 $ 3,692,655 12 Charges for Services-Public Works Sewer Farm Rental 76,756 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 13 Charges for Services-Public Works Sewer Fee-Outside District Fee 255,998 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 14 Charges for Services-Public Works Penalties 99,237 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 15 Other Revenue Sale of Property 1,250,000 - - - - - - - - - - 16 Other Revenue Misc Reimbursement 94,932 85,000 85,000 85,000 85,000 85,000 85,000 85,000 85,000 85,000 85,000 17 Charges for Services-Public Works CNG Fuel Pump 49 500 500 500 500 500 500 500 500 500 500 18 Total Other Operating Revenue $ 3,418,603 $ 1,905,500 $ 2,577,191 $ 2,861,248 $ 3,081,480 $ 3,321,462 $ 3,582,965 $ 3,704,599 $ 3,830,888 $ 3,962,012 $ 4,098,155 19 Transfers In
20 CNG-Bio Gas $ - $ 380,000 $ 391,400 $ 403,142 $ 415,236 $ 427,693 $ 440,524 $ 453,740 $ 467,352 $ 481,373 $ 495,814 21 Total Transfers In $ - $ 380,000 $ 391,400 $ 403,142 $ 415,236 $ 427,693 $ 440,524 $ 453,740 $ 467,352 $ 481,373 $ 495,814 22 Interest Income
23 Unrestricted $ 661,886 $ 632,450 $ 480,239 $ 277,993 $ 164,670 $ 149,726 $ 157,774 $ 166,441 $ 209,374 $ 311,860 $ 448,447 24 Total Interest Income $ 661,886 $ 632,450 $ 480,239 $ 277,993 $ 164,670 $ 149,726 $ 157,774 $ 166,441 $ 209,374 $ 311,860 $ 448,447 25 Total Cash Inflows $ 20,059,660 $ 20,127,164 $ 26,583,380 $ 29,702,932 $ 32,168,013 $ 34,961,982 $ 38,030,104 $ 39,469,353 $ 40,997,522 $ 42,641,986 $ 44,379,462 Projection of Cash Inflows
Prepared by Stantec Consulting Services Inc. on 12/11/2024 5 Financial Management Plan
Projection of Cash Outflows Schedule 5
1 PS 02 City Attorney Legal Services Public Works 640.02.00.002-6002.40 - 50,000 52,000 54,080 56,243 58,493 60,833 63,266 65,797 68,428 71,166 2 PS 02 City Attorney Legal Services Engineering 640.02.00.002-6002.45 - 10,000 10,400 10,816 11,249 11,699 12,167 12,653 13,159 13,686 14,233 3 PS 05 Finance Salaries Regular 640.05.00.150-5000.01 174,489 159,735 166,124 172,769 179,680 186,867 194,342 202,116 210,200 218,608 227,353 4 PS 05 Finance Salaries Overtime 640.05.00.150-5000.03 909 500 520 541 562 585 608 633 658 684 712 5 PS 05 Finance Salaries Out of Class 640.05.00.150-5000.06 585 1,000 1,040 1,082 1,125 1,170 1,217 1,265 1,316 1,369 1,423 6 PS 05 Finance Salaries Admin Leave Pay 640.05.00.150-5000.07 2,783 1,423 1,480 1,539 1,601 1,665 1,731 1,801 1,873 1,947 2,025 7 PS 05 Finance Salaries Longevity Pay 640.05.00.150-5000.08 243 2,346 2,440 2,537 2,639 2,744 2,854 2,968 3,087 3,211 3,339 8 PS 05 Finance Benefits PERS Pool Liability 640.05.00.150-5100.00 36,457 34,661 36,394 38,214 40,124 42,131 44,237 46,449 48,772 51,210 53,771 9 PS 05 Finance Benefits Retirement 640.05.00.150-5100.01 13,324 13,673 14,357 15,074 15,828 16,620 17,451 18,323 19,239 20,201 21,211 10 PS 05 Finance Benefits Health Insurance 640.05.00.150-5100.02 29,002 34,213 35,787 37,433 39,155 40,956 42,840 44,811 46,872 49,028 51,283 11 PS 05 Finance Benefits Dental Insurance 640.05.00.150-5100.03 1,769 1,900 1,987 2,079 2,174 2,274 2,379 2,489 2,603 2,723 2,848 12 PS 05 Finance Benefits Vision Insurance 640.05.00.150-5100.04 307 327 342 358 374 391 409 428 448 469 490 13 PS 05 Finance Benefits Life Insurance 640.05.00.150-5100.05 132 133 139 146 152 159 167 174 182 191 199 14 PS 05 Finance Benefits Worker's Comp 640.05.00.150-5100.06 - 5,864 6,134 6,416 6,711 7,020 7,343 7,680 8,034 8,403 8,790 15 PS 05 Finance Benefits Long Term Disability 640.05.00.150-5100.07 602 613 641 671 702 734 768 803 840 878 919 16 PS 05 Finance Benefits Deferred Compensation 640.05.00.150-5100.08 1,430 1,392 1,456 1,523 1,593 1,666 1,743 1,823 1,907 1,995 2,087 17 PS 05 Finance Benefits Medicare 640.05.00.150-5100.11 2,665 2,404 2,515 2,630 2,751 2,878 3,010 3,149 3,293 3,445 3,603 18 PS 05 Finance Benefits Cell Phone Allowance 640.05.00.150-5100.15 315 360 378 397 417 438 459 482 507 532 558 19 PS 05 Finance Benefits Other Post Employment Benefits 640.05.00.150-5100.17 1,925 3,000 3,138 3,282 3,433 3,591 3,756 3,929 4,110 4,299 4,497 20 OMF05 Finance Professional Services General 640.05.00.150-6000.01 115,983 70,000 72,800 75,712 78,740 81,890 85,166 88,572 92,115 95,800 99,632 21 OMF05 Finance Professional Services Utility Statement Processing 640.05.00.150-6000.15 105,821 100,000 104,000 108,160 112,486 116,986 121,665 126,532 131,593 136,857 142,331 22 PS 05 Finance Benefits Other Post Employment Benefits 640.05.00.160-5100.17 2,198 - - - - - - - - - - 23 PS 11 Police DepartmSalaries Regular 640.11.00.250-5000.01 7,479 7,728 8,037 8,359 8,693 9,041 9,402 9,778 10,170 10,576 10,999 24 PS 11 Police DepartmSalaries Longevity Pay 640.11.00.250-5000.08 133 140 146 151 157 164 170 177 184 192 199 25 PS 11 Police DepartmBenefits PERS Pool Liability 640.11.00.250-5100.00 1,662 2,048 2,150 2,258 2,371 2,489 2,614 2,745 2,882 3,026 3,177 26 PS 11 Police DepartmBenefits Retirement 640.11.00.250-5100.01 475 521 547 574 603 633 665 698 733 770 808 27 PS 11 Police DepartmBenefits Health Insurance 640.11.00.250-5100.02 1,641 1,764 1,845 1,930 2,019 2,112 2,209 2,310 2,417 2,528 2,644 28 PS 11 Police DepartmBenefits Dental Insurance 640.11.00.250-5100.03 88 84 88 92 96 101 105 110 115 120 126 29 PS 11 Police DepartmBenefits Vision Insurance 640.11.00.250-5100.04 15 15 16 16 17 18 19 20 21 21 22 30 PS 11 Police DepartmBenefits Life Insurance 640.11.00.250-5100.05 11 12 13 13 14 14 15 16 16 17 18 31 PS 11 Police DepartmBenefits Worker's Comp 640.11.00.250-5100.06 - 284 297 311 325 340 356 372 389 407 426 32 PS 11 Police DepartmBenefits Long Term Disability 640.11.00.250-5100.07 42 43 45 47 49 51 54 56 59 62 64 33 PS 11 Police DepartmBenefits Uniform Allowance 640.11.00.250-5100.10 105 - - - - - - - - - - 34 PS 11 Police DepartmBenefits Medicare 640.11.00.250-5100.11 119 116 121 127 133 139 145 152 159 166 174 35 PS 11 Police DepartmBenefits Cell Phone Allowance 640.11.00.250-5100.15 101 101 106 111 117 123 129 135 142 149 157 36 PS 40 Public Works Salaries Regular 640.40.50.001-5000.01 89,814 96,931 100,808 104,841 109,034 113,396 117,931 122,649 127,555 132,657 137,963 37 PS 40 Public Works Salaries Overtime 640.40.50.001-5000.03 3 500 520 541 562 585 608 633 658 684 712 38 PS 40 Public Works Salaries Admin Leave Pay 640.40.50.001-5000.07 2,607 2,594 2,698 2,806 2,918 3,035 3,156 3,282 3,414 3,550 3,692 39 PS 40 Public Works Salaries Longevity Pay 640.40.50.001-5000.08 419 1,150 1,196 1,244 1,294 1,345 1,399 1,455 1,513 1,574 1,637 40 PS 40 Public Works Benefits PERS Pool Liability 640.40.50.001-5100.00 16,862 21,034 22,086 23,190 24,349 25,567 26,845 28,188 29,597 31,077 32,631 41 PS 40 Public Works Benefits Retirement 640.40.50.001-5100.01 4,424 6,056 6,359 6,677 7,011 7,361 7,729 8,116 8,521 8,947 9,395 42 PS 40 Public Works Benefits Health Insurance 640.40.50.001-5100.02 5,632 9,924 10,381 10,858 11,357 11,880 12,426 12,998 13,596 14,221 14,876 43 PS 40 Public Works Benefits Dental Insurance 640.40.50.001-5100.03 294 612 640 670 700 733 766 802 838 877 917 44 PS 40 Public Works Benefits Vision Insurance 640.40.50.001-5100.04 60 112 117 123 128 134 140 147 153 160 168 45 PS 40 Public Works Benefits Life Insurance 640.40.50.001-5100.05 135 125 131 137 143 150 157 164 171 179 187 46 PS 40 Public Works Benefits Worker's Comp 640.40.50.001-5100.06 - 3,559 3,723 3,894 4,073 4,260 4,456 4,661 4,876 5,100 5,335 47 PS 40 Public Works Benefits Long Term Disability 640.40.50.001-5100.07 412 410 429 449 469 491 513 537 562 588 615 48 PS 40 Public Works Benefits Deferred Compensation 640.40.50.001-5100.08 2,620 2,616 2,736 2,862 2,994 3,132 3,276 3,426 3,584 3,749 3,921 49 PS 40 Public Works Benefits Medicare 640.40.50.001-5100.11 1,370 1,461 1,528 1,599 1,672 1,749 1,829 1,914 2,002 2,094 2,190 50 PS 40 Public Works Benefits Cell Phone Allowance 640.40.50.001-5100.15 21 - - - - - - - - - - 51 PS 40 Public Works Benefits Other Post Employment Benefits 640.40.50.001-5100.17 2,915 6,000 6,276 6,565 6,867 7,183 7,513 7,859 8,220 8,598 8,994 52 OMF40 Public Works Administrative Expenses Training/Conferences 640.40.50.001-6600.04 (29) 8,300 8,715 9,151 9,608 10,089 10,593 11,123 11,679 12,263 12,876 53 OMF40 Public Works Repairs & Maintenance Building 640.40.55.500-6400.01 54,895 60,000 63,000 66,150 69,458 72,930 76,577 80,406 84,426 88,647 93,080 54 PS 40 Public Works Benefits Other Post Employment Benefits 640.40.55.510-5100.17 1,017 2,000 2,092 2,188 2,289 2,394 2,504 2,620 2,740 2,866 2,998 55 PS 40 Public Works Salaries Regular 640.40.60.520-5000.01 10,399 - - - - - - - - - - 56 PS 40 Public Works Salaries Part Time 640.40.60.520-5000.02 4,297 3,500 3,640 3,786 3,937 4,095 4,258 4,429 4,606 4,790 4,982 57 PS 40 Public Works Salaries Overtime 640.40.60.520-5000.03 72 - - - - - - - - - - 58 PS 40 Public Works Salaries Longevity Pay 640.40.60.520-5000.08 194 - - - - - - - - - - 59 PS 40 Public Works Benefits PERS Pool Liability 640.40.60.520-5100.00 4,687 4,558 4,786 5,025 5,276 5,540 5,817 6,108 6,414 6,734 7,071 60 PS 40 Public Works Benefits Retirement 640.40.60.520-5100.01 1,720 - - - - - - - - - - 61 PS 40 Public Works Benefits Health Insurance 640.40.60.520-5100.02 3,558 - - - - - - - - - - 62 PS 40 Public Works Benefits Dental Insurance 640.40.60.520-5100.03 284 - - - - - - - - - - 63 PS 40 Public Works Benefits Vision Insurance 640.40.60.520-5100.04 49 - - - - - - - - - - 64 PS 40 Public Works Benefits Life Insurance 640.40.60.520-5100.05 24 - - - - - - - - - - 65 PS 40 Public Works Benefits Worker's Comp 640.40.60.520-5100.06 171 1,159 1,212 1,268 1,326 1,387 1,451 1,518 1,588 1,661 1,737 66 PS 40 Public Works Benefits Long Term Disability 640.40.60.520-5100.07 60 - - - - - - - - - - 67 PS 40 Public Works Benefits Deferred Compensation 640.40.60.520-5100.08 686 - - - - - - - - - - 68 PS 40 Public Works Benefits Uniform Allowance 640.40.60.520-5100.10 87 - - - - - - - - - - 69 PS 40 Public Works Benefits Medicare 640.40.60.520-5100.11 321 - - - - - - - - - - 70 PS 40 Public Works Benefits Cell Phone Allowance 640.40.60.520-5100.15 - 600 628 656 687 718 751 786 822 860 899 71 PS 40 Public Works Benefits Other Post Employment Benefits 640.40.60.520-5100.17 566 1,500 1,569 1,641 1,717 1,796 1,878 1,965 2,055 2,150 2,248 Prepared by Stantec Consulting Services Inc. on 12/11/2024 6 Financial Management Plan
Projection of Cash Outflows Schedule 5
72 OMF40 Public Works Repairs & Maintenance Vehicle 640.40.60.520-6400.05 14,060 8,000 8,400 8,820 9,261 9,724 10,210 10,721 11,257 11,820 12,411 73 PS 40 Public Works Benefits Annual Physical Exam 640.40.60.530-5100.12 - 600 628 656 687 718 751 786 822 860 899 74 OMF40 Public Works Repairs & Maintenance Vehicle 640.40.60.530-6400.05 7,858 12,000 12,600 13,230 13,892 14,586 15,315 16,081 16,885 17,729 18,616 75 OMF40 Public Works Administrative Expenses Training/Conferences 640.40.60.530-6600.04 2,386 6,050 6,353 6,670 7,004 7,354 7,722 8,108 8,513 8,939 9,386 76 PS 40 Public Works Salaries Regular 640.40.80.015-5000.01 432,778 413,288 429,820 447,012 464,893 483,489 502,828 522,941 543,859 565,613 588,238 77 PS 40 Public Works Salaries Part Time 640.40.80.015-5000.02 35,143 27,000 28,080 29,203 30,371 31,586 32,850 34,164 35,530 36,951 38,429 78 PS 40 Public Works Salaries Overtime 640.40.80.015-5000.03 313 1,500 1,560 1,622 1,687 1,755 1,825 1,898 1,974 2,053 2,135 79 PS 40 Public Works Salaries Admin Leave Pay 640.40.80.015-5000.07 8,747 6,583 6,846 7,120 7,405 7,701 8,009 8,330 8,663 9,009 9,370 80 PS 40 Public Works Salaries Longevity Pay 640.40.80.015-5000.08 4,409 4,100 4,264 4,435 4,612 4,796 4,988 5,188 5,395 5,611 5,836 81 PS 40 Public Works Benefits PERS Pool Liability 640.40.80.015-5100.00 95,088 89,680 94,164 98,872 103,816 109,007 114,457 120,180 126,189 132,498 139,123 82 PS 40 Public Works Benefits Retirement 640.40.80.015-5100.01 30,910 31,815 33,406 35,076 36,830 38,671 40,605 42,635 44,767 47,005 49,356 83 PS 40 Public Works Benefits Health Insurance 640.40.80.015-5100.02 82,200 82,200 85,981 89,936 94,073 98,401 102,927 107,662 112,614 117,795 123,213 84 PS 40 Public Works Benefits Dental Insurance 640.40.80.015-5100.03 4,385 4,386 4,588 4,799 5,020 5,250 5,492 5,745 6,009 6,285 6,574 85 PS 40 Public Works Benefits Vision Insurance 640.40.80.015-5100.04 724 725 758 793 830 868 908 950 993 1,039 1,087 86 PS 40 Public Works Benefits Life Insurance 640.40.80.015-5100.05 411 413 432 452 473 494 517 541 566 592 619 87 PS 40 Public Works Benefits Worker's Comp 640.40.80.015-5100.06 - 15,171 15,869 16,599 17,362 18,161 18,996 19,870 20,784 21,740 22,740 88 PS 40 Public Works Benefits Long Term Disability 640.40.80.015-5100.07 1,589 1,594 1,667 1,744 1,824 1,908 1,996 2,088 2,184 2,284 2,389 89 PS 40 Public Works Benefits Deferred Compensation 640.40.80.015-5100.08 1,268 1,448 1,515 1,584 1,657 1,733 1,813 1,897 1,984 2,075 2,170 90 PS 40 Public Works Benefits Medicare 640.40.80.015-5100.11 6,769 6,202 6,487 6,786 7,098 7,424 7,766 8,123 8,497 8,888 9,296 91 PS 40 Public Works Benefits Annual Physical Exam 640.40.80.015-5100.12 747 1,950 2,040 2,134 2,232 2,334 2,442 2,554 2,672 2,794 2,923 92 PS 40 Public Works Benefits Cell Phone Allowance 640.40.80.015-5100.15 2,220 2,160 2,268 2,381 2,500 2,625 2,757 2,895 3,039 3,191 3,351 93 PS 40 Public Works Benefits Other Post Employment Benefits 640.40.80.015-5100.17 26,436 60,000 62,760 65,647 68,667 71,825 75,129 78,585 82,200 85,981 89,937 94 OMF40 Public Works Professional Services General 640.40.80.015-6000.01 30,277 100,000 104,000 108,160 112,486 116,986 121,665 126,532 131,593 136,857 142,331 95 OMF40 Public Works Professional Services Contract Services 640.40.80.015-6000.12 56,808 77,500 80,600 83,824 87,177 90,664 94,291 98,062 101,985 106,064 110,307 96 OMF40 Public Works Professional Services Compliance Monitoring 640.40.80.015-6000.13 65 - - - - - - - - - - 97 OMF40 Public Works Utilities Telephone 640.40.80.015-6100.02 3,014 6,000 6,300 6,615 6,946 7,293 7,658 8,041 8,443 8,865 9,308 98 OMF40 Public Works Utilities Data Transmission / ISP 640.40.80.015-6100.03 25,740 28,000 29,400 30,870 32,414 34,034 35,736 37,523 39,399 41,369 43,437 99 OMF40 Public Works Supplies Office 640.40.80.015-6200.01 10,366 15,000 15,750 16,538 17,364 18,233 19,144 20,101 21,107 22,162 23,270 100 OMF40 Public Works Supplies Special Department 640.40.80.015-6200.02 15,856 50,000 52,500 55,125 57,881 60,775 63,814 67,005 70,355 73,873 77,566 101 OMF40 Public Works Supplies Copier Maintenance & Supplies 640.40.80.015-6200.03 6,315 8,000 8,400 8,820 9,261 9,724 10,210 10,721 11,257 11,820 12,411 102 OMF40 Public Works Supplies Postage 640.40.80.015-6200.04 19,054 20,000 21,000 22,050 23,153 24,310 25,526 26,802 28,142 29,549 31,027 103 OMF40 Public Works Supplies Data Processing 640.40.80.015-6200.09 4,862 9,000 9,450 9,923 10,419 10,940 11,487 12,061 12,664 13,297 13,962 104 OMF40 Public Works Supplies-Public Works Custodial 640.40.80.015-6280.11 5,567 6,000 6,300 6,615 6,946 7,293 7,658 8,041 8,443 8,865 9,308 105 OMF40 Public Works Supplies-Public Works Protective Clothing 640.40.80.015-6280.14 - 300 315 331 347 365 383 402 422 443 465 106 OMF40 Public Works Dues & Subscriptions Memberships 640.40.80.015-6300.01 483 2,000 2,100 2,205 2,315 2,431 2,553 2,680 2,814 2,955 3,103 107 OMF40 Public Works Dues & Subscriptions Publications 640.40.80.015-6300.02 - 200 210 221 232 243 255 268 281 295 310 108 OMF40 Public Works Maintenance Agreements & Licenses License/Software Maintenance 640.40.80.015-6350.01 23,230 20,500 21,525 22,601 23,731 24,918 26,164 27,472 28,846 30,288 31,802 109 OMF40 Public Works Maintenance Agreements & Licenses Hardware Maintenance 640.40.80.015-6350.02 2,857 2,000 2,100 2,205 2,315 2,431 2,553 2,680 2,814 2,955 3,103 110 OMF40 Public Works Maintenance Agreements & Licenses Maintenance Agreements 640.40.80.015-6350.03 - 500 525 551 579 608 638 670 704 739 776 111 OMF40 Public Works Maintenance Agreements & Licenses SCADA 640.40.80.015-6350.04 - 1,000 1,050 1,103 1,158 1,216 1,276 1,340 1,407 1,477 1,551 112 OMF40 Public Works Operating Fees Fines and Penalties 640.40.80.015-6375.20 - 50,000 52,500 55,125 57,881 60,775 63,814 67,005 70,355 73,873 77,566 113 OMF40 Public Works Repairs & Maintenance Minor Equipment/Other 640.40.80.015-6400.02 106 1,000 1,050 1,103 1,158 1,216 1,276 1,340 1,407 1,477 1,551 114 OMF40 Public Works Repairs & Maintenance Property Maintenance 640.40.80.015-6400.20 5,929 29,000 30,450 31,973 33,571 35,250 37,012 38,863 40,806 42,846 44,989 115 OMF40 Public Works Claims & Insurance Insurance Premiums 640.40.80.015-6500.04 - 892,187 933,228 976,156 1,021,059 1,068,028 1,117,157 1,168,546 1,222,300 1,278,525 1,337,338 116 OMF40 Public Works Administrative Expenses Meetings 640.40.80.015-6600.01 1,731 4,000 4,200 4,410 4,631 4,862 5,105 5,360 5,628 5,910 6,205 117 OMF40 Public Works Administrative Expenses Mileage Reimbursement 640.40.80.015-6600.03 - 500 525 551 579 608 638 670 704 739 776 118 OMF40 Public Works Administrative Expenses Training/Conferences 640.40.80.015-6600.04 3,411 4,500 4,725 4,961 5,209 5,470 5,743 6,030 6,332 6,649 6,981 119 OMF40 Public Works Administrative Expenses Public/Legal Advertisement 640.40.80.015-6600.05 - 150 158 165 174 182 191 201 211 222 233 120 OMF40 Public Works Administrative Expenses Property Tax Assessments 640.40.80.015-6600.16 110,772 120,000 126,000 132,300 138,915 145,861 153,154 160,811 168,852 177,295 186,159 121 OMF40 Public Works Administrative Expenses Support Services-Indirect Labor 640.40.80.015-6600.25 - 1,472,013 1,545,614 1,622,894 1,704,039 1,789,241 1,878,703 1,972,638 2,071,270 2,174,834 2,283,575 122 OMF40 Public Works Administrative Expenses Support Services-IT 640.40.80.015-6600.26 - 138,740 145,677 152,961 160,609 168,639 177,071 185,925 195,221 204,982 215,231 123 OMF40 Public Works Administrative Expenses Vehicle Fund Contribution 640.40.80.015-6600.32 - 30,600 32,130 33,737 35,423 37,194 39,054 41,007 43,057 45,210 47,471 124 OMF40 Public Works Administrative Expenses IT Fund Contribution 640.40.80.015-6600.36 - 298,291 313,206 328,866 345,309 362,575 380,703 399,738 419,725 440,712 462,747 125 PS 40 Public Works Salaries Regular 640.40.80.560-5000.01 395,679 447,335 465,228 483,838 503,191 523,319 544,251 566,021 588,662 612,209 636,697 126 PS 40 Public Works Salaries Part Time 640.40.80.560-5000.02 7,498 20,000 20,800 21,632 22,497 23,397 24,333 25,306 26,319 27,371 28,466 127 PS 40 Public Works Salaries Overtime 640.40.80.560-5000.03 15,925 15,000 15,600 16,224 16,873 17,548 18,250 18,980 19,739 20,529 21,350 128 PS 40 Public Works Salaries Holiday Pay 640.40.80.560-5000.04 1,357 2,500 2,600 2,704 2,812 2,925 3,042 3,163 3,290 3,421 3,558 129 PS 40 Public Works Salaries Admin Leave Pay 640.40.80.560-5000.07 3,118 4,253 4,423 4,600 4,784 4,975 5,174 5,381 5,597 5,821 6,053 130 PS 40 Public Works Salaries Longevity Pay 640.40.80.560-5000.08 5,283 4,835 5,028 5,230 5,439 5,656 5,883 6,118 6,363 6,617 6,882 131 PS 40 Public Works Benefits PERS Pool Liability 640.40.80.560-5100.00 87,243 97,068 101,921 107,017 112,368 117,987 123,886 130,080 136,584 143,414 150,584 132 PS 40 Public Works Benefits Retirement 640.40.80.560-5100.01 34,495 41,531 43,608 45,788 48,077 50,481 53,005 55,656 58,438 61,360 64,428 133 PS 40 Public Works Benefits Health Insurance 640.40.80.560-5100.02 45,263 58,499 61,190 64,005 66,949 70,029 73,250 76,619 80,144 83,830 87,687 134 PS 40 Public Works Benefits Dental Insurance 640.40.80.560-5100.03 4,110 4,934 5,161 5,398 5,647 5,906 6,178 6,462 6,760 7,071 7,396 135 PS 40 Public Works Benefits Vision Insurance 640.40.80.560-5100.04 684 830 868 908 950 994 1,039 1,087 1,137 1,189 1,244 136 PS 40 Public Works Benefits Life Insurance 640.40.80.560-5100.05 418 362 379 396 414 433 453 474 496 519 543 137 PS 40 Public Works Benefits Worker's Comp 640.40.80.560-5100.06 - 16,421 17,176 17,966 18,793 19,657 20,562 21,507 22,497 23,532 24,614 138 PS 40 Public Works Benefits Long Term Disability 640.40.80.560-5100.07 1,210 1,479 1,547 1,618 1,693 1,770 1,852 1,937 2,026 2,119 2,217 139 PS 40 Public Works Benefits Deferred Compensation 640.40.80.560-5100.08 8,345 6,410 6,705 7,013 7,336 7,673 8,026 8,396 8,782 9,186 9,608 140 PS 40 Public Works Benefits Uniform Allowance 640.40.80.560-5100.10 300 300 315 331 347 365 383 402 422 443 465 141 PS 40 Public Works Benefits Medicare 640.40.80.560-5100.11 6,505 6,739 7,049 7,373 7,712 8,067 8,438 8,826 9,232 9,657 10,101 Prepared by Stantec Consulting Services Inc. on 12/11/2024 7 Financial Management Plan
Projection of Cash Outflows Schedule 5
142 PS 40 Public Works Benefits Cell Phone Allowance 640.40.80.560-5100.15 623 540 567 595 625 656 689 724 760 798 838 143 PS 40 Public Works Benefits Other Post Employment Benefits 640.40.80.560-5100.17 770 250 263 276 289 304 319 335 352 369 388 144 OMF40 Public Works Professional Services General 640.40.80.560-6000.01 6,291 50,000 52,000 54,080 56,243 58,493 60,833 63,266 65,797 68,428 71,166 145 OMF40 Public Works Professional Services Compliance Monitoring 640.40.80.560-6000.13 98,244 390,000 405,600 421,824 438,697 456,245 474,495 493,474 513,213 533,742 555,092 146 OMF40 Public Works Professional Services IW Pre Analysis 640.40.80.560-6000.14 6,346 10,000 10,400 10,816 11,249 11,699 12,167 12,653 13,159 13,686 14,233 147 OMV40 Public Works Supplies Special Department 640.40.80.560-6200.02 3,301 5,000 5,250 5,513 5,788 6,078 6,381 6,700 7,036 7,387 7,757 148 OMV40 Public Works Supplies-Public Works Industrial Waste Pretreatment 640.40.80.560-6280.39 9,757 10,000 10,500 11,025 11,576 12,155 12,763 13,401 14,071 14,775 15,513 149 OMF40 Public Works Dues & Subscriptions Memberships 640.40.80.560-6300.01 36,486 80,000 84,000 88,200 92,610 97,241 102,103 107,208 112,568 118,196 124,106 150 OMF40 Public Works Dues & Subscriptions Publications 640.40.80.560-6300.02 108 1,000 1,050 1,103 1,158 1,216 1,276 1,340 1,407 1,477 1,551 151 OMF40 Public Works Operating Fees Operating Permits 640.40.80.560-6375.04 9,953 25,000 26,250 27,563 28,941 30,388 31,907 33,502 35,178 36,936 38,783 152 OMF40 Public Works Operating Fees Annual Waste Discharger 640.40.80.560-6375.05 97,942 110,000 115,500 121,275 127,339 133,706 140,391 147,411 154,781 162,520 170,646 153 OMF40 Public Works Operating Fees Fines and Penalties 640.40.80.560-6375.20 - 150,000 157,500 165,375 173,644 182,326 191,442 201,014 211,065 221,618 232,699 154 OMF40 Public Works Administrative Expenses Training/Conferences 640.40.80.560-6600.04 7,700 8,000 8,400 8,820 9,261 9,724 10,210 10,721 11,257 11,820 12,411 155 OMF40 Public Works Administrative Expenses Public/Legal Advertisement 640.40.80.560-6600.05 - 100 105 110 116 122 128 134 141 148 155 156 PS 40 Public Works Salaries Regular 640.40.80.640-5000.01 636,761 866,403 901,059 937,101 974,586 1,013,569 1,054,112 1,096,276 1,140,127 1,185,732 1,233,162 157 PS 40 Public Works Salaries Part Time 640.40.80.640-5000.02 5,507 25,000 26,000 27,040 28,122 29,246 30,416 31,633 32,898 34,214 35,583 158 PS 40 Public Works Salaries Overtime 640.40.80.640-5000.03 68,092 80,000 83,200 86,528 89,989 93,589 97,332 101,226 105,275 109,486 113,865 159 PS 40 Public Works Salaries Holiday Pay 640.40.80.640-5000.04 12,214 15,000 15,600 16,224 16,873 17,548 18,250 18,980 19,739 20,529 21,350 160 PS 40 Public Works Salaries Out of Class 640.40.80.640-5000.06 - 5,000 5,200 5,408 5,624 5,849 6,083 6,327 6,580 6,843 7,117 161 PS 40 Public Works Salaries Admin Leave Pay 640.40.80.640-5000.07 175 875 910 946 984 1,024 1,065 1,107 1,151 1,197 1,245 162 PS 40 Public Works Salaries Longevity Pay 640.40.80.640-5000.08 7,486 10,210 10,618 11,043 11,485 11,944 12,422 12,919 13,436 13,973 14,532 163 PS 40 Public Works Benefits PERS Pool Liability 640.40.80.640-5100.00 154,667 188,001 197,401 207,271 217,635 228,516 239,942 251,939 264,536 277,763 291,651 164 PS 40 Public Works Benefits Retirement 640.40.80.640-5100.01 76,699 105,286 110,550 116,078 121,882 127,976 134,375 141,093 148,148 155,555 163,333 165 PS 40 Public Works Benefits Health Insurance 640.40.80.640-5100.02 140,483 173,694 181,684 190,041 198,783 207,927 217,492 227,497 237,961 248,908 260,357 166 PS 40 Public Works Benefits Dental Insurance 640.40.80.640-5100.03 8,041 10,878 11,378 11,902 12,449 13,022 13,621 14,248 14,903 15,588 16,306 167 PS 40 Public Works Benefits Vision Insurance 640.40.80.640-5100.04 1,340 1,819 1,903 1,990 2,082 2,178 2,278 2,382 2,492 2,607 2,727 168 PS 40 Public Works Benefits Life Insurance 640.40.80.640-5100.05 582 657 687 719 752 786 823 861 900 941 985 169 PS 40 Public Works Benefits Worker's Comp 640.40.80.640-5100.06 - 31,804 33,267 34,797 36,398 38,072 39,824 41,655 43,572 45,576 47,672 170 PS 40 Public Works Benefits Long Term Disability 640.40.80.640-5100.07 1,291 1,757 1,838 1,922 2,011 2,103 2,200 2,301 2,407 2,518 2,634 171 PS 40 Public Works Benefits Deferred Compensation 640.40.80.640-5100.08 28,843 37,640 39,371 41,183 43,077 45,058 47,131 49,299 51,567 53,939 56,420 172 PS 40 Public Works Benefits Uniform Allowance 640.40.80.640-5100.10 2,700 5,340 5,607 5,887 6,182 6,491 6,815 7,156 7,514 7,890 8,284 173 PS 40 Public Works Benefits Medicare 640.40.80.640-5100.11 11,432 14,316 14,975 15,663 16,384 17,138 17,926 18,750 19,613 20,515 21,459 174 PS 40 Public Works Benefits Cell Phone Allowance 640.40.80.640-5100.15 29 28 29 31 32 34 36 38 39 41 43 175 PS 40 Public Works Benefits Other Post Employment Benefits 640.40.80.640-5100.17 2,134 2,000 2,100 2,205 2,315 2,431 2,553 2,680 2,814 2,955 3,103 176 OMF40 Public Works Professional Services General 640.40.80.640-6000.01 40,776 75,000 78,000 81,120 84,365 87,739 91,249 94,899 98,695 102,643 106,748 177 OMF40 Public Works Professional Services Uniform 640.40.80.640-6000.09 11,885 15,000 15,600 16,224 16,873 17,548 18,250 18,980 19,739 20,529 21,350 178 OMV40 Public Works Utilities Electric 640.40.80.640-6100.01 2,271,447 2,550,000 2,639,250 2,731,624 2,827,231 2,926,184 3,028,600 3,134,601 3,244,312 3,357,863 3,475,388 179 OMV40 Public Works Supplies Special Department 640.40.80.640-6200.02 28,964 30,000 31,500 33,075 34,729 36,465 38,288 40,203 42,213 44,324 46,540 180 OMV40 Public Works Supplies Gasoline 640.40.80.640-6200.05 12,088 10,000 10,350 10,712 11,087 11,475 11,877 12,293 12,723 13,168 13,629 181 OMV40 Public Works Supplies-Public Works Chemicals 640.40.80.640-6280.12 1,359,347 1,100,000 1,155,000 1,212,750 1,273,388 1,337,057 1,403,910 1,474,105 1,547,810 1,625,201 1,706,461 182 OMV40 Public Works Supplies-Public Works Industrial Pipeline Chemicals 640.40.80.640-6280.17 961 - - - - - - - - - - 183 OMF40 Public Works Dues & Subscriptions Memberships 640.40.80.640-6300.01 2,660 6,000 6,300 6,615 6,946 7,293 7,658 8,041 8,443 8,865 9,308 184 OMF40 Public Works Dues & Subscriptions Certifications 640.40.80.640-6300.03 1,592 5,000 5,250 5,513 5,788 6,078 6,381 6,700 7,036 7,387 7,757 185 OMV40 Public Works Operating Fees Sludge Disposal 640.40.80.640-6375.10 804,222 960,000 1,008,000 1,058,400 1,111,320 1,166,886 1,225,230 1,286,492 1,350,816 1,418,357 1,489,275 186 OMF40 Public Works Repairs & Maintenance Equipment Rental 640.40.80.640-6400.04 11,370 50,000 52,500 55,125 57,881 60,775 63,814 67,005 70,355 73,873 77,566 187 OMF40 Public Works Administrative Expenses Training/Conferences 640.40.80.640-6600.04 31,462 40,000 42,000 44,100 46,305 48,620 51,051 53,604 56,284 59,098 62,053 188 PS 40 Public Works Salaries Regular 640.40.80.650-5000.01 387,131 169,742 176,532 183,593 190,937 198,574 206,517 214,778 223,369 232,304 241,596 189 PS 40 Public Works Salaries Part Time 640.40.80.650-5000.02 7,343 15,000 15,600 16,224 16,873 17,548 18,250 18,980 19,739 20,529 21,350 190 PS 40 Public Works Salaries Overtime 640.40.80.650-5000.03 17,863 20,000 20,800 21,632 22,497 23,397 24,333 25,306 26,319 27,371 28,466 191 PS 40 Public Works Salaries Out of Class 640.40.80.650-5000.06 - 1,500 1,560 1,622 1,687 1,755 1,825 1,898 1,974 2,053 2,135 192 PS 40 Public Works Salaries Admin Leave Pay 640.40.80.650-5000.07 2,645 968 1,007 1,047 1,089 1,132 1,178 1,225 1,274 1,325 1,378 193 PS 40 Public Works Salaries Longevity Pay 640.40.80.650-5000.08 2,580 2,130 2,215 2,304 2,396 2,492 2,591 2,695 2,803 2,915 3,032 194 PS 40 Public Works Benefits PERS Pool Liability 640.40.80.650-5100.00 80,779 36,833 38,675 40,608 42,639 44,771 47,009 49,360 51,828 54,419 57,140 195 PS 40 Public Works Benefits Retirement 640.40.80.650-5100.01 39,291 17,895 18,790 19,729 20,716 21,751 22,839 23,981 25,180 26,439 27,761 196 PS 40 Public Works Benefits Health Insurance 640.40.80.650-5100.02 60,240 24,004 25,108 26,263 27,471 28,735 30,057 31,439 32,886 34,398 35,981 197 PS 40 Public Works Benefits Dental Insurance 640.40.80.650-5100.03 3,956 1,748 1,828 1,913 2,000 2,093 2,189 2,289 2,395 2,505 2,620 198 PS 40 Public Works Benefits Vision Insurance 640.40.80.650-5100.04 693 309 323 338 354 370 387 405 423 443 463 199 PS 40 Public Works Benefits Life Insurance 640.40.80.650-5100.05 187 110 115 120 126 132 138 144 151 158 165 200 PS 40 Public Works Benefits Worker's Comp 640.40.80.650-5100.06 - 6,231 6,518 6,817 7,131 7,459 7,802 8,161 8,536 8,929 9,340 201 PS 40 Public Works Benefits Long Term Disability 640.40.80.650-5100.07 1,067 498 521 545 570 596 624 652 682 714 746 202 PS 40 Public Works Benefits Deferred Compensation 640.40.80.650-5100.08 9,943 5,218 5,458 5,709 5,972 6,246 6,534 6,834 7,149 7,478 7,821 203 PS 40 Public Works Benefits Medicare 640.40.80.650-5100.11 6,242 2,584 2,703 2,827 2,957 3,093 3,236 3,384 3,540 3,703 3,873 204 OMF40 Public Works Professional Services General 640.40.80.650-6000.01 2,000 15,000 15,600 16,224 16,873 17,548 18,250 18,980 19,739 20,529 21,350 205 OMF40 Public Works Professional Services Uniform 640.40.80.650-6000.09 8,777 10,000 10,400 10,816 11,249 11,699 12,167 12,653 13,159 13,686 14,233 206 OMV40 Public Works Supplies-Public Works Laboratory 640.40.80.650-6280.13 94,820 92,000 96,600 101,430 106,502 111,827 117,418 123,289 129,453 135,926 142,722 207 OMF40 Public Works Dues & Subscriptions Memberships 640.40.80.650-6300.01 663 1,200 1,260 1,323 1,389 1,459 1,532 1,608 1,689 1,773 1,862 Prepared by Stantec Consulting Services Inc. on 12/11/2024 8 Financial Management Plan
Projection of Cash Outflows Schedule 5
208 OMF40 Public Works Dues & Subscriptions Certifications 640.40.80.650-6300.03 525 1,200 1,260 1,323 1,389 1,459 1,532 1,608 1,689 1,773 1,862 209 OMF40 Public Works Repairs & Maintenance Minor Equipment/Other 640.40.80.650-6400.02 10,041 12,000 12,600 13,230 13,892 14,586 15,315 16,081 16,885 17,729 18,616 210 OMF40 Public Works Repairs & Maintenance Testing/Certifications 640.40.80.650-6400.19 43,041 55,000 57,750 60,638 63,669 66,853 70,195 73,705 77,391 81,260 85,323 211 OMF40 Public Works Administrative Expenses Training/Conferences 640.40.80.650-6600.04 8,815 9,000 9,450 9,923 10,419 10,940 11,487 12,061 12,664 13,297 13,962 212 PS 40 Public Works Salaries Regular 640.40.80.660-5000.01 742,463 886,848 922,322 959,215 997,583 1,037,487 1,078,986 1,122,146 1,167,031 1,213,713 1,262,261 213 PS 40 Public Works Salaries Overtime 640.40.80.660-5000.03 37,558 40,000 41,600 43,264 44,995 46,794 48,666 50,613 52,637 54,743 56,932 214 PS 40 Public Works Salaries Out of Class 640.40.80.660-5000.06 1,126 5,000 5,200 5,408 5,624 5,849 6,083 6,327 6,580 6,843 7,117 215 PS 40 Public Works Salaries Worker's Comp 640.40.80.660-5000.11 327 - - - - - - - - - - 216 PS 40 Public Works Salaries Admin Leave Pay 640.40.80.660-5000.07 2,095 1,428 1,485 1,545 1,606 1,671 1,737 1,807 1,879 1,954 2,032 217 PS 40 Public Works Salaries Longevity Pay 640.40.80.660-5000.08 5,469 10,400 10,816 11,249 11,699 12,167 12,653 13,159 13,686 14,233 14,802 218 PS 40 Public Works Benefits PERS Pool Liability 640.40.80.660-5100.00 194,215 192,437 202,059 212,162 222,770 233,908 245,604 257,884 270,778 284,317 298,533 219 PS 40 Public Works Benefits Retirement 640.40.80.660-5100.01 83,395 104,632 109,864 115,357 121,125 127,181 133,540 140,217 147,228 154,589 162,319 220 PS 40 Public Works Benefits Health Insurance 640.40.80.660-5100.02 128,412 147,050 153,814 160,890 168,291 176,032 184,130 192,599 201,459 210,726 220,420 221 PS 40 Public Works Benefits Dental Insurance 640.40.80.660-5100.03 9,405 12,267 12,831 13,422 14,039 14,685 15,360 16,067 16,806 17,579 18,388 222 PS 40 Public Works Benefits Vision Insurance 640.40.80.660-5100.04 1,569 2,051 2,145 2,244 2,347 2,455 2,568 2,686 2,810 2,939 3,074 223 PS 40 Public Works Benefits Life Insurance 640.40.80.660-5100.05 607 542 567 593 620 649 679 710 743 777 812 224 PS 40 Public Works Benefits Worker's Comp 640.40.80.660-5100.06 - 32,555 34,053 35,619 37,257 38,971 40,764 42,639 44,600 46,652 48,798 225 PS 40 Public Works Benefits Long Term Disability 640.40.80.660-5100.07 1,984 1,724 1,803 1,886 1,973 2,064 2,159 2,258 2,362 2,471 2,584 226 PS 40 Public Works Benefits Deferred Compensation 640.40.80.660-5100.08 32,916 42,539 44,496 46,543 48,684 50,923 53,265 55,716 58,279 60,959 63,764 227 PS 40 Public Works Benefits Uniform Allowance 640.40.80.660-5100.10 2,145 4,260 4,473 4,697 4,931 5,178 5,437 5,709 5,994 6,294 6,609 228 PS 40 Public Works Benefits Medicare 640.40.80.660-5100.11 12,589 14,423 15,086 15,780 16,506 17,266 18,060 18,891 19,760 20,669 21,619 229 PS 40 Public Works Benefits Cell Phone Allowance 640.40.80.660-5100.15 347 324 340 357 375 394 414 434 456 479 503 230 OMF40 Public Works Professional Services General 640.40.80.660-6000.01 43,935 70,000 72,800 75,712 78,740 81,890 85,166 88,572 92,115 95,800 99,632 231 OMF40 Public Works Professional Services Weed Abatement 640.40.80.660-6000.07 5,713 10,000 10,400 10,816 11,249 11,699 12,167 12,653 13,159 13,686 14,233 232 OMF40 Public Works Professional Services Uniform 640.40.80.660-6000.09 9,990 15,000 15,600 16,224 16,873 17,548 18,250 18,980 19,739 20,529 21,350 233 OMF40 Public Works Supplies Special Department 640.40.80.660-6200.02 431,872 400,000 420,000 441,000 463,050 486,203 510,513 536,038 562,840 590,982 620,531 234 OMV40 Public Works Supplies Gasoline 640.40.80.660-6200.05 44,138 40,000 41,400 42,849 44,349 45,901 47,507 49,170 50,891 52,672 54,516 235 OMF40 Public Works Supplies Radio Communication & Maint 640.40.80.660-6200.07 - 1,000 1,050 1,103 1,158 1,216 1,276 1,340 1,407 1,477 1,551 236 OMF40 Public Works Supplies-Public Works Protective Clothing 640.40.80.660-6280.14 16,467 20,000 21,000 22,050 23,153 24,310 25,526 26,802 28,142 29,549 31,027 237 OMF40 Public Works Supplies-Public Works Mechanics Tools 640.40.80.660-6280.15 14,679 15,000 15,750 16,538 17,364 18,233 19,144 20,101 21,107 22,162 23,270 238 OMF40 Public Works Supplies-Public Works UV System Supplies 640.40.80.660-6280.16 257,121 280,000 294,000 308,700 324,135 340,342 357,359 375,227 393,988 413,688 434,372 239 OMF40 Public Works Supplies-Public Works Industrial Wastewater 640.40.80.660-6280.42 2,969 20,000 21,000 22,050 23,153 24,310 25,526 26,802 28,142 29,549 31,027 240 OMF40 Public Works Dues & Subscriptions Memberships 640.40.80.660-6300.01 2,431 2,500 2,625 2,756 2,894 3,039 3,191 3,350 3,518 3,694 3,878 241 OMF40 Public Works Dues & Subscriptions Certifications 640.40.80.660-6300.03 1,517 2,000 2,100 2,205 2,315 2,431 2,553 2,680 2,814 2,955 3,103 242 OMF40 Public Works Maintenance Agreements & Licenses Maintenance Agreements 640.40.80.660-6350.03 37,601 130,000 136,500 143,325 150,491 158,016 165,917 174,212 182,923 192,069 201,673 243 OMF40 Public Works Maintenance Agreements & Licenses SCADA 640.40.80.660-6350.04 124,763 185,000 194,250 203,963 214,161 224,869 236,112 247,918 260,314 273,329 286,996 244 OMF40 Public Works Repairs & Maintenance Building 640.40.80.660-6400.01 50,404 70,000 73,500 77,175 81,034 85,085 89,340 93,807 98,497 103,422 108,593 245 OMF40 Public Works Repairs & Maintenance Minor Equipment/Other 640.40.80.660-6400.02 163,616 175,000 183,750 192,938 202,584 212,714 223,349 234,517 246,243 258,555 271,482 246 OMF40 Public Works Repairs & Maintenance Major Repair & Contingency 640.40.80.660-6400.03 132,223 200,000 210,000 220,500 231,525 243,101 255,256 268,019 281,420 295,491 310,266 247 OMF40 Public Works Repairs & Maintenance Equipment Rental 640.40.80.660-6400.04 1,771 22,000 23,100 24,255 25,468 26,741 28,078 29,482 30,956 32,504 34,129 248 OMF40 Public Works Repairs & Maintenance Testing/Certifications 640.40.80.660-6400.19 - 1,200 1,260 1,323 1,389 1,459 1,532 1,608 1,689 1,773 1,862 249 OMF40 Public Works Repairs & Maintenance Property Maintenance 640.40.80.660-6400.20 13,060 5,000 5,250 5,513 5,788 6,078 6,381 6,700 7,036 7,387 7,757 250 OMF40 Public Works Administrative Expenses Mileage Reimbursement 640.40.80.660-6600.03 - 400 420 441 463 486 511 536 563 591 621 251 OMF40 Public Works Administrative Expenses Training/Conferences 640.40.80.660-6600.04 18,469 25,000 26,250 27,563 28,941 30,388 31,907 33,502 35,178 36,936 38,783 252 PS 40 Public Works Salaries Regular 640.40.80.670-5000.01 709,619 816,151 848,797 882,749 918,059 954,781 992,972 1,032,691 1,073,999 1,116,959 1,161,637 253 PS 40 Public Works Salaries Overtime 640.40.80.670-5000.03 93,544 90,000 93,600 97,344 101,238 105,287 109,499 113,879 118,434 123,171 128,098 254 PS 40 Public Works Salaries Holiday Pay 640.40.80.670-5000.04 1,228 1,500 1,560 1,622 1,687 1,755 1,825 1,898 1,974 2,053 2,135 255 PS 40 Public Works Salaries Out of Class 640.40.80.670-5000.06 75 - - - - - - - - - - 256 PS 40 Public Works Salaries Admin Leave Pay 640.40.80.670-5000.07 1,222 3,788 3,940 4,097 4,261 4,431 4,609 4,793 4,985 5,184 5,392 257 PS 40 Public Works Salaries Longevity Pay 640.40.80.670-5000.08 4,899 12,510 13,010 13,531 14,072 14,635 15,220 15,829 16,462 17,121 17,806 258 PS 40 Public Works Salaries Worker's Comp 640.40.80.670-5000.11 19 - - - - - - - - - - 259 PS 40 Public Works Benefits PERS Pool Liability 640.40.80.670-5100.00 181,763 177,097 185,952 195,249 205,012 215,263 226,026 237,327 249,193 261,653 274,736 260 PS 40 Public Works Benefits Retirement 640.40.80.670-5100.01 74,725 90,804 95,344 100,111 105,117 110,373 115,891 121,686 127,770 134,159 140,867 261 PS 40 Public Works Benefits Health Insurance 640.40.80.670-5100.02 179,562 211,261 220,979 231,144 241,777 252,898 264,532 276,700 289,428 302,742 316,668 262 PS 40 Public Works Benefits Dental Insurance 640.40.80.670-5100.03 10,585 13,732 14,364 15,024 15,716 16,438 17,195 17,986 18,813 19,678 20,583 263 PS 40 Public Works Benefits Vision Insurance 640.40.80.670-5100.04 1,788 2,311 2,417 2,529 2,645 2,766 2,894 3,027 3,166 3,312 3,464 264 PS 40 Public Works Benefits Life Insurance 640.40.80.670-5100.05 647 639 668 699 731 765 800 837 875 916 958 265 PS 40 Public Works Benefits Worker's Comp 640.40.80.670-5100.06 - 29,959 31,337 32,779 34,286 35,864 37,513 39,239 41,044 42,932 44,907 266 PS 40 Public Works Benefits Long Term Disability 640.40.80.670-5100.07 2,276 2,125 2,223 2,325 2,432 2,544 2,661 2,783 2,911 3,045 3,185 267 PS 40 Public Works Benefits Deferred Compensation 640.40.80.670-5100.08 24,003 27,024 28,267 29,567 30,927 32,350 33,838 35,395 37,023 38,726 40,507 268 PS 40 Public Works Benefits Uniform Allowance 640.40.80.670-5100.10 3,675 4,950 5,198 5,457 5,730 6,017 6,318 6,633 6,965 7,313 7,679 269 PS 40 Public Works Benefits Medicare 640.40.80.670-5100.11 12,894 13,541 14,164 14,815 15,497 16,210 16,955 17,735 18,551 19,405 20,297 270 PS 40 Public Works Benefits Cell Phone Allowance 640.40.80.670-5100.15 780 729 765 804 844 886 930 977 1,026 1,077 1,131 271 OMF40 Public Works Professional Services General 640.40.80.670-6000.01 110,942 150,000 156,000 162,240 168,730 175,479 182,498 189,798 197,390 205,285 213,497 272 OMV40 Public Works Supplies Special Department 640.40.80.670-6200.02 110,788 110,000 115,500 121,275 127,339 133,706 140,391 147,411 154,781 162,520 170,646 273 OMV40 Public Works Supplies Gasoline 640.40.80.670-6200.05 11,064 12,000 12,420 12,855 13,305 13,770 14,252 14,751 15,267 15,802 16,355 274 OMF40 Public Works Supplies-Public Works Mechanics Tools 640.40.80.670-6280.15 24,321 20,000 21,000 22,050 23,153 24,310 25,526 26,802 28,142 29,549 31,027 275 OMF40 Public Works Supplies-Public Works Industrial Wastewater 640.40.80.670-6280.42 36,492 40,000 42,000 44,100 46,305 48,620 51,051 53,604 56,284 59,098 62,053 276 OMF40 Public Works Dues & Subscriptions Memberships 640.40.80.670-6300.01 1,989 5,000 5,250 5,513 5,788 6,078 6,381 6,700 7,036 7,387 7,757 277 OMF40 Public Works Dues & Subscriptions Certifications 640.40.80.670-6300.03 1,385 10,000 10,500 11,025 11,576 12,155 12,763 13,401 14,071 14,775 15,513 278 OMF40 Public Works Maintenance Agreements & Licenses Maintenance Agreements 640.40.80.670-6350.03 - 10,000 10,500 11,025 11,576 12,155 12,763 13,401 14,071 14,775 15,513 279 OMF40 Public Works Maintenance Agreements & Licenses SCADA 640.40.80.670-6350.04 64,500 80,000 84,000 88,200 92,610 97,241 102,103 107,208 112,568 118,196 124,106 280 OMF40 Public Works Repairs & Maintenance Minor Equipment/Other 640.40.80.670-6400.02 281,071 340,000 357,000 374,850 393,593 413,272 433,936 455,633 478,414 502,335 527,452 281 OMF40 Public Works Repairs & Maintenance Equipment Rental 640.40.80.670-6400.04 53,372 60,000 63,000 66,150 69,458 72,930 76,577 80,406 84,426 88,647 93,080 282 OMF40 Public Works Repairs & Maintenance Emergency 640.40.80.670-6400.15 29,666 30,000 31,500 33,075 34,729 36,465 38,288 40,203 42,213 44,324 46,540 Prepared by Stantec Consulting Services Inc. on 12/11/2024 9 Financial Management Plan
Projection of Cash Outflows Schedule 5
283 OMF40 Public Works Administrative Expenses Training/Conferences 640.40.80.670-6600.04 38,070 40,000 42,000 44,100 46,305 48,620 51,051 53,604 56,284 59,098 62,053 284 OMF40 Public Works Professional Services General 640.40.80.675-6000.01 56,876 50,000 52,000 54,080 56,243 58,493 60,833 63,266 65,797 68,428 71,166 285 OMV40 Public Works Utilities Electric 640.40.80.675-6100.01 64,897 100,000 103,500 107,123 110,872 114,752 118,769 122,926 127,228 131,681 136,290 286 OMV40 Public Works Utilities Telephone 640.40.80.675-6100.02 770 1,000 1,035 1,071 1,109 1,148 1,188 1,229 1,272 1,317 1,363 287 OMV40 Public Works Supplies Special Department 640.40.80.675-6200.02 64,044 125,000 131,250 137,813 144,703 151,938 159,535 167,512 175,888 184,682 193,916 288 OMF40 Public Works Maintenance Agreements & Licenses Maintenance Agreements 640.40.80.675-6350.03 54,622 60,000 63,000 66,150 69,458 72,930 76,577 80,406 84,426 88,647 93,080 289 OMF40 Public Works Repairs & Maintenance Building 640.40.80.675-6400.01 - 15,000 15,750 16,538 17,364 18,233 19,144 20,101 21,107 22,162 23,270 290 OMF40 Public Works Repairs & Maintenance Equipment Rental 640.40.80.675-6400.04 - 100,000 105,000 110,250 115,763 121,551 127,628 134,010 140,710 147,746 155,133 291 OMF40 Public Works Repairs & Maintenance Property Maintenance 640.40.80.675-6400.20 - 5,000 5,250 5,513 5,788 6,078 6,381 6,700 7,036 7,387 7,757 292 PS 45 Engineering Salaries Regular 640.45.41.000-5000.01 301,949 460,919 479,356 498,530 518,471 539,210 560,778 583,210 606,538 630,799 656,031 293 PS 45 Engineering Salaries Part Time 640.45.41.000-5000.02 12,671 40,000 41,600 43,264 44,995 46,794 48,666 50,613 52,637 54,743 56,932 294 PS 45 Engineering Salaries Out of Class 640.45.41.000-5000.06 8,032 22,145 23,031 23,952 24,910 25,907 26,943 28,020 29,141 30,307 31,519 295 PS 45 Engineering Salaries Admin Leave Pay 640.45.41.000-5000.07 3,104 9,133 9,498 9,878 10,273 10,684 11,112 11,556 12,018 12,499 12,999 296 PS 45 Engineering Salaries Longevity Pay 640.45.41.000-5000.08 1,743 4,320 4,493 4,673 4,859 5,054 5,256 5,466 5,685 5,912 6,149 297 PS 45 Engineering Benefits PERS Pool Liability 640.45.41.000-5100.00 98,719 100,015 105,016 110,267 115,780 121,569 127,647 134,030 140,731 147,768 155,156 298 PS 45 Engineering Benefits Retirement 640.45.41.000-5100.01 19,326 30,754 32,292 33,906 35,602 37,382 39,251 41,213 43,274 45,438 47,710 299 PS 45 Engineering Benefits Health Insurance 640.45.41.000-5100.02 52,177 84,039 87,905 91,948 96,178 100,602 105,230 110,071 115,134 120,430 125,970 300 PS 45 Engineering Benefits Dental Insurance 640.45.41.000-5100.03 2,866 4,757 4,976 5,205 5,444 5,695 5,957 6,231 6,517 6,817 7,130 301 PS 45 Engineering Benefits Vision Insurance 640.45.41.000-5100.04 473 783 819 857 896 937 980 1,026 1,073 1,122 1,174 302 PS 45 Engineering Benefits Life Insurance 640.45.41.000-5100.05 491 604 632 661 691 723 756 791 827 866 905 303 PS 45 Engineering Benefits Worker's Comp 640.45.41.000-5100.06 - 16,920 17,698 18,512 19,364 20,255 21,186 22,161 23,180 24,247 25,362 304 PS 45 Engineering Benefits Long Term Disability 640.45.41.000-5100.07 1,335 2,163 2,262 2,367 2,475 2,589 2,708 2,833 2,963 3,100 3,242 305 PS 45 Engineering Benefits Medicare 640.45.41.000-5100.11 4,958 7,076 7,401 7,742 8,098 8,471 8,860 9,268 9,694 10,140 10,607 306 PS 45 Engineering Benefits Cell Phone Allowance 640.45.41.000-5100.15 972 1,296 1,361 1,429 1,500 1,575 1,654 1,737 1,824 1,915 2,011 307 PS 45 Engineering Professional Services General 640.45.41.000-6000.01 86,434 - - - - - - - - - - 308 PS 50 Administration Salaries Regular 640.45.50.000-5000.01 43,707 180,309 187,521 195,022 202,823 210,936 219,373 228,148 237,274 246,765 256,636 309 PS 50 Administration Salaries Admin Leave Pay 640.45.50.000-5000.07 869 3,910 4,066 4,229 4,398 4,574 4,757 4,947 5,145 5,351 5,565 310 PS 50 Administration Salaries Longevity Pay 640.45.50.000-5000.08 306 1,722 1,791 1,863 1,937 2,014 2,095 2,179 2,266 2,357 2,451 311 PS 50 Administration Benefits PERS Pool Liability 640.45.50.000-5100.00 15,693 39,126 41,082 43,136 45,293 47,558 49,936 52,433 55,054 57,807 60,697 312 PS 50 Administration Benefits Retirement 640.45.50.000-5100.01 2,999 13,033 13,685 14,369 15,087 15,842 16,634 17,465 18,339 19,256 20,218 313 PS 50 Administration Benefits Health Insurance 640.45.50.000-5100.02 5,654 23,754 24,847 25,990 27,185 28,436 29,744 31,112 32,543 34,040 35,606 314 PS 50 Administration Benefits Dental Insurance 640.45.50.000-5100.03 296 1,363 1,426 1,491 1,560 1,632 1,707 1,785 1,867 1,953 2,043 315 PS 50 Administration Benefits Vision Insurance 640.45.50.000-5100.04 51 234 245 256 268 280 293 306 321 335 351 316 PS 50 Administration Benefits Life Insurance 640.45.50.000-5100.05 46 141 147 154 161 169 177 185 193 202 211 317 PS 50 Administration Benefits Worker's Comp 640.45.50.000-5100.06 - 6,619 6,923 7,242 7,575 7,924 8,288 8,669 9,068 9,485 9,922 318 PS 50 Administration Benefits Long Term Disability 640.45.50.000-5100.07 117 497 520 544 569 595 622 651 681 712 745 319 PS 50 Administration Benefits Deferred Compensation 640.45.50.000-5100.08 1,389 4,375 4,576 4,787 5,007 5,237 5,478 5,730 5,994 6,269 6,558 320 PS 50 Administration Benefits Medicare 640.45.50.000-5100.11 657 2,717 2,842 2,973 3,109 3,252 3,402 3,559 3,722 3,894 4,073 321 PS 50 Administration Benefits Cell Phone Allowance 640.45.50.000-5100.15 156 432 454 476 500 525 551 579 608 638 670 322 PS 40 Public Works Salaries Part Time 640.40.50.001-5000.02 - 8,000 8,320 8,653 8,999 9,359 9,733 10,123 10,527 10,949 11,386 323 PS 40 Public Works Benefits Annual Physical Exam 640.40.60.520-5100.12 - 600 624 649 675 702 730 759 790 821 854 324 PS 40 Public Works Benefits Cell Phone Allowance 640.40.60.530-5100.15 - 300 312 324 337 351 365 380 395 411 427 325 PS 40 Public Works Administrative Expenses Other Expenses 640.40.80.015-6600.30 - 15,000 15,750 16,538 17,364 18,233 19,144 20,101 21,107 22,162 23,270 326 PS 50 Administration Salaries New Personnel Requests 640.45.50.000-5000.99 - 3,162 3,288 3,420 3,557 3,699 3,847 4,001 4,161 4,327 4,501 327 PS Additional FTEs - - - - 141,018 310,119 485,983 729,607 758,791 789,143 820,708 328 PS Additional FTEs Benefits - - - - 42,305 93,036 145,795 218,882 228,951 239,482 250,499 329 Total Other Operating Expenses $ 14,821,905 $ 20,529,130 $ 21,442,766 $ 22,397,720 $ 23,579,211 $ 24,842,408 $ 26,161,673 $ 27,618,472 $ 28,849,534 $ 30,136,329 $ 31,481,415 330 Total Expenses by Category
331 PS Personnel Services $ 6,795,298 $ 7,950,199 $ 8,291,227 $ 8,647,014 $ 9,201,529 $ 9,808,628 $ 10,441,301 $ 11,179,573 $ 11,658,668 $ 12,158,474 $ 12,679,894 332 OMV Variable Operations & Maintenance 4,880,608 5,145,000 5,361,555 5,587,513 5,823,296 6,069,341 6,326,110 6,594,082 6,873,762 7,165,675 7,470,371 333 OMF Operations & Maintenance 3,145,999 7,433,931 7,789,984 8,163,192 8,554,387 8,964,439 9,394,263 9,844,816 10,317,104 10,812,180 11,331,150 334 Total Expenses $ 14,821,905 $ 20,529,130 $ 21,442,766 $ 22,397,720 $ 23,579,211 $ 24,842,408 $ 26,161,673 $ 27,618,472 $ 28,849,534 $ 30,136,329 $ 31,481,415 335 Expense Execution Factors
336 Personnel Services 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 337 Variable Operations & Maintenance 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 338 Operations & Maintenance 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 80% 339 Total Expenses at Execution
343 Total Expenses at Execution $ 14,192,705 $ 19,042,344 $ 19,884,769 $ 20,765,082 $ 21,868,334 $ 23,049,521 $ 24,282,821 $ 25,649,508 $ 26,786,113 $ 27,973,893 $ 29,215,185 344 Debt Service
345 2012 Series Revenue Bonds $ 1,080,217 $ 440,806 $ 443,331 $ 446,556 $ 446,680 $ 446,685 $ 444,212 $ 443,630 $ 442,466 $ 445,473 $ 447,704 346 2009 Series Revenue Bonds 513,500 778,480 802,899 825,209 850,063 874,549 874,829 872,923 873,787 - - 347 New Debt Service - - 1,469,669 2,463,413 4,305,788 6,140,502 8,563,218 10,681,650 10,681,650 10,681,650 10,681,650 348 Total Debt Service $ 1,593,717 $ 1,219,285 $ 2,715,899 $ 3,735,178 $ 5,602,530 $ 7,461,736 $ 9,882,259 $ 11,998,202 $ 11,997,902 $ 11,127,122 $ 11,129,353 349 Cash-Funded Capital
350 Projects Designated To Be Funded with Cash $ 2,776,057 $ 4,306,265 $ 16,048,430 $ 16,843,909 $ 10,624,580 $ 9,931,056 $ 10,129,850 $ 8,661,828 $ 6,149,369 $ 6,333,850 $ 6,523,866 351 Total Cash-Funded Capital $ 2,776,057 $ 4,306,265 $ 16,048,430 $ 16,843,909 $ 10,624,580 $ 9,931,056 $ 10,129,850 $ 8,661,828 $ 6,149,369 $ 6,333,850 $ 6,523,866 352 Total Cash Outflows $ 18,562,479 $ 24,567,894 $ 38,649,098 $ 41,344,169 $ 38,095,444 $ 40,442,312 $ 44,294,930 $ 46,309,538 $ 44,933,385 $ 45,434,866 $ 46,868,404 Prepared by Stantec Consulting Services Inc. on 12/11/2024 10 Financial Management Plan
Cost Escalation Factors Schedule 6
Inflation Factor
FY
2026
FY
2027
FY
2028
FY
2029
FY
2030
FY
2031
FY
2032
FY
2033
FY
2034
Salaries & Wages 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% Health Insurance 4.60% 4.60% 4.60% 4.60% 4.60% 4.60% 4.60% 4.60% 4.60% Retirement 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% Repair & Maintenance 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% Fuel, Utilities, Chemicals 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% Admin Services 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% No Escalation 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Default Inflation Factor 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% Prepared by Stantec Consulting Services Inc. on 12/11/2024 11 Financial Management Plan
Pro Forma Schedule 7
FY 2024 Sewer Revenue Sufficiency Analysis FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 1 Operating Revenue
2 Sewer, Rate Revenue $ 15,979,171 $ 15,979,171 $ 22,504,426 $ 23,134,550 $ 26,160,549 $ 28,506,627 $ 31,063,101 $ 33,848,840 $ 35,144,574 $ 36,489,908 $ 37,886,742 3 Change in Revenue From Growth - 447,417 630,124 647,767 732,495 798,186 869,767 947,768 984,048 1,021,717 1,060,829 4 Subtotal $ 15,979,171 $ 16,426,588 $ 23,134,550 $ 23,782,317 $ 26,893,044 $ 29,304,812 $ 31,932,868 $ 34,796,608 $ 36,128,622 $ 37,511,625 $ 38,947,570 5 Weighted Average Rate Increase 1 0.00% 4.76% 0.00% 10.00% 6.00% 6.00% 6.00% 1.00% 1.00% 1.00% 1.00% 6 Additional Rate Revenue From Rate Increase - 782,626 - 2,378,232 1,613,583 1,758,289 1,915,972 347,966 361,286 375,116 389,476 8 Total Rate Revenue $ 15,979,171 $ 17,209,214 $ 23,134,550 $ 26,160,549 $ 28,506,627 $ 31,063,101 $ 33,848,840 $ 35,144,574 $ 36,489,908 $ 37,886,742 $ 39,337,046 9 Plus: Other Operating Revenue 3,319,366 1,855,500 2,527,191 2,811,248 3,031,480 3,271,462 3,532,965 3,654,599 3,780,888 3,912,012 4,048,155 10 Equals: Total Operating Revenue $ 19,298,537 $ 19,064,714 $ 25,661,741 $ 28,971,797 $ 31,538,107 $ 34,334,563 $ 37,381,805 $ 38,799,172 $ 40,270,796 $ 41,798,753 $ 43,385,201 11 Less: Operating Expenses
12 Personal Services $ (6,795,298) $ (7,950,199) $ (8,291,227) $ (8,647,014) $ (9,201,529) $ (9,808,628) $ (10,441,301) $ (11,179,573) $ (11,658,668) $ (12,158,474) $ (12,679,894) 13 Variable Operations & Maintenance Costs (4,880,608) (5,145,000) (5,361,555) (5,587,513) (5,823,296) (6,069,341) (6,326,110) (6,594,082) (6,873,762) (7,165,675) (7,470,371) 14 Operations & Maintenance Costs (2,516,799) (5,947,145) (6,231,987) (6,530,554) (6,843,509) (7,171,551) (7,515,410) (7,875,853) (8,253,683) (8,649,744) (9,064,920) 15 Equals: Net Operating Income $ 5,105,832 $ 22,370 $ 5,776,972 $ 8,206,716 $ 9,669,773 $ 11,285,042 $ 13,098,985 $ 13,149,664 $ 13,484,683 $ 13,824,861 $ 14,170,016 16 Plus: Non-Operating Income/(Expense)
17 Non-Operating Revenue $ 99,237 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 18 Interest Income 661,886 632,450 480,239 277,993 164,670 149,726 157,774 166,441 209,374 311,860 448,447 19 Sewer Connection Fees 6,238,728 4,371,965 6,097,313 6,456,079 6,835,955 7,238,183 7,664,077 8,115,032 8,592,520 9,098,104 9,633,436 21 Transfers In - 380,000 391,400 403,142 415,236 427,693 440,524 453,740 467,352 481,373 495,814 22 Equals: Net Income $ 12,105,683 $ 5,456,785 $ 12,795,924 $ 15,393,930 $ 17,135,634 $ 19,150,644 $ 21,411,361 $ 21,934,876 $ 22,803,928 $ 23,766,197 $ 24,797,713 23 Less: Revenues Excluded From Coverage Test
26 Transfers In - (380,000) (391,400) (403,142) (415,236) (427,693) (440,524) (453,740) (467,352) (481,373) (495,814) 27 Equals: Net Income Available For Debt Service $ 12,105,683 $ 5,076,785 $ 12,404,524 $ 14,990,788 $ 16,720,397 $ 18,722,951 $ 20,970,836 $ 21,481,137 $ 22,336,576 $ 23,284,824 $ 24,301,899 28 Senior Lien Debt Service Coverage Test
29 Net Income Available for Senior-Lien Debt Service $ 12,105,683 $ 5,076,785 $ 12,404,524 $ 14,990,788 $ 16,720,397 $ 18,722,951 $ 20,970,836 $ 21,481,137 $ 22,336,576 $ 23,284,824 $ 24,301,899 30 Existing Senior-Lien Debt 3,286,015 2,513,990 2,569,546 2,622,196 2,673,695 2,724,194 2,719,672 2,714,541 2,713,922 918,500 923,100 31 Cumulative New Senior Lien Debt Service (calculated) - - 1,469,669 2,463,413 4,115,094 5,842,312 8,150,739 10,102,945 10,102,945 10,102,945 10,102,945 32 Total Annual Senior-Lien Debt Service Req. $ 3,286,015 $ 2,513,990 $ 4,039,215 $ 5,085,609 $ 6,788,789 $ 8,566,506 $ 10,870,410 $ 12,817,486 $ 12,816,867 $ 11,021,445 $ 11,026,045 33 Calculated Senior-Lien Debt Service Coverage 1.50 3.68 2.02 3.07 2.95 2.46 2.19 1.93 1.68 1.74 2.11 2.20 34 Total All-In Debt Service Coverage Test
35 Net Income Available for Subordinate Debt Service $ 12,105,683 $ 5,076,785 $ 12,404,524 $ 14,990,788 $ 16,720,397 $ 18,722,951 $ 20,970,836 $ 21,481,137 $ 22,336,576 $ 23,284,824 $ 24,301,899 36 Total Senior-Lien Debt Service 3,286,015 2,513,990 4,039,215 5,085,609 6,788,789 8,566,506 10,870,410 12,817,486 12,816,867 11,021,445 11,026,045 37 Total Subordinate Debt Service - - - - - - - - - - - 38 Total Annual Debt Service $ 3,286,015 $ 2,513,990 $ 4,039,215 $ 5,085,609 $ 6,788,789 $ 8,566,506 $ 10,870,410 $ 12,817,486 $ 12,816,867 $ 11,021,445 $ 11,026,045 39 Calculated All-In Debt Service Coverage 3.68 2.02 3.07 2.95 2.46 2.19 1.93 1.68 1.74 2.11 2.20 40 Cash Flow Test
41 Net Income Available For Debt Service $ 12,105,683 $ 5,076,785 $ 12,404,524 $ 14,990,788 $ 16,720,397 $ 18,722,951 $ 20,970,836 $ 21,481,137 $ 22,336,576 $ 23,284,824 $ 24,301,899 42 Less: Non-Operating Expenditures
43 Net Interfund Transfers (In - Out) - 380,000 391,400 403,142 415,236 427,693 440,524 453,740 467,352 481,373 495,814 44 Net Debt Service Payment (After payment by sewer connection fees) (1,593,717) (1,219,285) (1,430,524) (1,538,208) (1,563,185) (1,587,677) (3,206,333) (4,702,454) (4,224,347) (1,923,341) (1,392,609) 45 Net Cash Flow $ 10,511,966 $ 4,237,500 $ 11,365,401 $ 13,855,722 $ 15,572,449 $ 17,562,968 $ 18,205,027 $ 17,232,422 $ 18,579,581 $ 21,842,856 $ 23,405,104 46 Unrestricted Reserve Fund Test
47 Balance At Beginning Of Fiscal Year $ 32,345,690 $ 33,842,870 $ 29,402,140 $ 18,621,798 $ 9,177,531 $ 7,289,445 $ 7,683,174 $ 8,094,274 $ 8,549,836 $ 12,387,528 $ 18,798,429 48 Cash Flow Surplus/(Deficit) 4,273,237 - 5,268,088 7,399,643 8,736,494 10,324,785 10,540,950 9,117,391 9,987,061 12,744,752 13,771,668 49 Reserve Fund Balance Used For Cash Flow Deficit - (134,465) - - - - - - - - - 50 Projects Designated To Be Paid With Cash (2,776,057) (4,306,265) (16,048,430) (16,843,909) (10,624,580) (9,931,056) (10,129,850) (8,661,828) (6,149,369) (6,333,850) (6,523,866) 51 Balance At End Of Fiscal Year $ 33,842,870 $ 29,402,140 $ 18,621,798 $ 9,177,531 $ 7,289,445 $ 7,683,174 $ 8,094,274 $ 8,549,836 $ 12,387,528 $ 18,798,429 $ 26,046,231 52 Minimum Working Capital Reserve Target 4,730,902 6,347,448 6,628,256 6,921,694 7,289,445 7,683,174 8,094,274 8,549,836 8,928,704 9,324,631 9,738,395 53 Excess/(Deficiency) Of Working Capital To Target $ 29,111,968 $ 23,054,692 $ 11,993,541 $ 2,255,838 $ - $ - $ 0 $ 0 $ 3,458,824 $ 9,473,798 $ 16,307,836 1 On an annualized basis, sewer rate revenue will increase by 37% from the late fiscal year 2025 adjustment effective 5/15/25.

Prepared by Stantec Consulting Services Inc. on 12/11/2024 12 Financial Management Plan
FAMS - Control Panel Schedule 8
FY 2024 Sewer Revenue Sufficiency Analysis
Prepared by Stantec Consulting Services Inc. on 12/11/2024 13 Financial Management Plan
Capital Project Funding Summary Schedule 9
FY 2024 Sewer Revenue Sufficiency FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Sewer Connection Fees $ - $ 33,415,851 $ 3,792,008 $ 2,911,712 $ 1,610,381 $ 259,354 $ - $ - $ - $ - $ - Revenue Fund 2,776,057 4,306,265 16,048,430 16,843,909 10,624,580 9,931,056 10,129,850 8,661,828 6,149,369 6,333,850 6,523,866 Senior-Lien Debt Proceeds - - 33,555,340 - - - - - - - - Other Debt Proceeds - - 226,022 5,500,694 26,338,028 27,542,555 36,810,606 31,130,263 - - - Total Projects Paid $ 2,776,057 $ 37,722,116 $ 53,621,800 $ 25,256,316 $ 38,572,990 $ 37,732,964 $ 46,940,456 $ 39,792,091 $ 6,149,369 $ 6,333,850 $ 6,523,866 Prepared by Stantec Consulting Services Inc. on 12/11/2024 14 Financial Management Plan
Funding Summary by Fund Schedule 10
FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Sewer Connection Fees
Balance At Beginning Of Fiscal Year $ 25,241,860 $ 30,338,592 $ 303,386 $ 3,034 $ 30 $ 0 $ - $ - $ - $ - $ - Annual Revenues 6,238,728 4,371,965 6,097,313 6,456,079 6,835,955 7,238,183 7,664,077 8,115,032 8,592,520 9,098,104 9,633,436 Less: Annual Expenses - - - - - - - - - - -
Less: Payment Of Debt Service (1,692,298) (1,294,705) (2,608,692) (3,547,401) (5,225,604) (6,978,829) (7,664,077) (8,115,032) (8,592,520) (9,098,104) (9,633,436) Subtotal $ 29,788,290 $ 33,415,851 $ 3,792,008 $ 2,911,712 $ 1,610,381 $ 259,354 $ - $ - $ - $ - $ - Less: Restricted Funds - - - - - - - - - - -
Total Amount Available For Projects $ 29,788,290 $ 33,415,851 $ 3,792,008 $ 2,911,712 $ 1,610,381 $ 259,354 $ - $ - $ - $ - $ - Amount Paid For Projects - (33,415,851) (3,792,008) (2,911,712) (1,610,381) (259,354) - - - - - Subtotal $ 29,788,290 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Add Back: Restricted Funds - - - - - - - - - - -
Plus: Interest Earnings 550,301 303,386 3,034 30 0 - - - - - - Less: Interest Allocated To Cash Flow - - - - - - - - - - - Balance At End Of Fiscal Year $ 30,338,592 $ 303,386 $ 3,034 $ 30 $ 0 $ - $ - $ - $ - $ - $ - Revenue Fund
Balance At Beginning Of Fiscal Year $ 32,345,690 $ 33,842,870 $ 29,402,140 $ 18,621,798 $ 9,177,531 $ 7,289,445 $ 7,683,174 $ 8,094,274 $ 8,549,836 $ 12,387,528 $ 18,798,429 Net Cash Flow 4,273,237 (134,465) 5,268,088 7,399,643 8,736,494 10,324,785 10,540,950 9,117,391 9,987,061 12,744,752 13,771,668 Less: Cash-Funded Capital Projects - (416,265) - - - - - - - - - Less: Payment Of Debt Service - - - - - - - - - - -
Subtotal $ 36,618,927 $ 33,292,140 $ 34,670,228 $ 26,021,441 $ 17,914,025 $ 17,614,230 $ 18,224,124 $ 17,211,664 $ 18,536,898 $ 25,132,280 $ 32,570,097 Less: Restricted Funds (4,730,902) (6,347,448) (6,628,256) (6,921,694) (7,289,445) (7,683,174) (8,094,274) (8,549,836) (8,928,704) (9,324,631) (9,738,395) Total Amount Available For Projects $ 31,888,025 $ 26,944,692 $ 28,041,971 $ 19,099,747 $ 10,624,580 $ 9,931,056 $ 10,129,850 $ 8,661,828 $ 9,608,193 $ 15,807,649 $ 22,831,702 Amount Paid For Projects (2,776,057) (3,890,000) (16,048,430) (16,843,909) (10,624,580) (9,931,056) (10,129,850) (8,661,828) (6,149,369) (6,333,850) (6,523,866) Subtotal $ 29,111,968 $ 23,054,692 $ 11,993,541 $ 2,255,838 $ - $ - $ - $ - $ 3,458,824 $ 9,473,798 $ 16,307,836 Add Back: Restricted Funds 4,730,902 6,347,448 6,628,256 6,921,694 7,289,445 7,683,174 8,094,274 8,549,836 8,928,704 9,324,631 9,738,395 Plus: Interest Earnings 661,886 632,450 480,239 277,993 164,670 149,726 157,774 166,441 209,374 311,860 448,447 Less: Interest Allocated To Cash Flow (661,886) (632,450) (480,239) (277,993) (164,670) (149,726) (157,774) (166,441) (209,374) (311,860) (448,447) Balance At End Of Fiscal Year $ 33,842,870 $ 29,402,140 $ 18,621,798 $ 9,177,531 $ 7,289,445 $ 7,683,174 $ 8,094,274 $ 8,549,836 $ 12,387,528 $ 18,798,429 $ 26,046,231 Restricted Reserves
Balance At Beginning Of Fiscal Year $ 3,289,537 $ 3,355,327 $ 3,422,434 $ 5,630,527 $ 6,091,540 $ 7,881,569 $ 9,783,691 $ 12,310,875 $ 14,528,821 $ 14,819,398 $ 15,115,786 Additional Funds: - - - - - - - - - - -
Debt Service Reserve On New Debt - - 2,118,459 344,953 1,651,681 1,727,218 2,308,426 1,952,207 - - - Other Additional Funds - - - - - - - - - - -
Subtotal $ 3,289,537 $ 3,355,327 $ 5,540,893 $ 5,975,480 $ 7,743,222 $ 9,608,787 $ 12,092,117 $ 14,263,082 $ 14,528,821 $ 14,819,398 $ 15,115,786 Plus: Interest Earnings 65,791 67,107 89,633 116,060 138,348 174,904 218,758 265,740 290,576 296,388 302,316 Less: Interest Allocated To Cash Flow - - - - - - - - - - - Balance At End Of Fiscal Year $ 3,355,327 $ 3,422,434 $ 5,630,527 $ 6,091,540 $ 7,881,569 $ 9,783,691 $ 12,310,875 $ 14,528,821 $ 14,819,398 $ 15,115,786 $ 15,418,101 Prepared by Stantec Consulting Services Inc. on 12/11/2024 15 Financial Management Plan
Schedule 11
FY 2024 Sewer Revenue Sufficiency Analysis FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Term (Years) 30 30 30 30 30 30 30 30 30 30 30
Interest Rate 3.50% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% Sources of Funds
Par Amount $ - $ - $ 36,387,373 $ - $ - $ - $ - $ - $ - $ - $ - Uses of Funds
Proceeds $ - $ - $ 33,555,340 $ - $ - $ - $ - $ - $ - $ - $ - Cost of Issuance 2.00% of Par - - 727,747 - - - - - - - - Debt Service Reserve 1 Year(s) of Debt Service - - 2,104,285 - - - - - - - - Total Uses $ - $ - $ 36,387,373 $ - $ - $ - $ - $ - $ - $ - $ - 1 Year Interest - - 1,455,495 - - - - - - - -
Annual Debt Service $ - $ - $ 2,104,285 $ - $ - $ - $ - $ - $ - $ - $ - Total Debt Service - - 63,128,562 - - - - - - - -
Cumulative New Annual Senior Lien Debt Service $ - $ - $ 1,455,495 $ 2,104,285 $ 2,104,285 $ 2,104,285 $ 2,104,285 $ 2,104,285 $ 2,104,285 $ 2,104,285 $ 2,104,285 1 Reflects interest-only payment due in year of issuance.

Senior Lien Borrowing Projections
Prepared by Stantec Consulting Services Inc. on 12/11/2024 16 Financial Management Plan
Schedule 12
FY 2024 Sewer Revenue Sufficiency Analysis FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Term (Years) 30 30 30 30 30 30 30 30 30 30 30
Interest Rate 3.50% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% Sources of Funds
Par Amount $ - $ - $ 245,098 $ 5,964,947 $ 28,560,928 $ 29,867,115 $ 39,917,380 $ 33,757,622 $ - $ - $ - Uses of Funds
Proceeds $ - $ - $ 226,022 $ 5,500,694 $ 26,338,028 $ 27,542,555 $ 36,810,606 $ 31,130,263 $ - $ - $ - Cost of Issuance 2.00% of Par - - 4,902 119,299 571,219 597,342 798,348 675,152 - - - Loan Repayment Res. 0.00% of Capital Cost - - - - - - - - - - - Loan Service Fee 0.00% of Capital Cost - - - - - - - - - - - Capitalized Interest 0 Years Interest - - - - - - - - - - - Debt Service Reserve 1 Year(s) of Debt Service - - 14,174 344,953 1,651,681 1,727,218 2,308,426 1,952,207 - - - Other Costs - - - - - - - - - - -
Total Uses $ - $ - $ 245,098 $ 5,964,947 $ 28,560,928 $ 29,867,115 $ 39,917,380 $ 33,757,622 $ - $ - $ - 1 Year Interest - - 9,804 238,598 1,142,437 1,194,685 1,596,695 1,350,305 - - - Annual Debt Service $ - $ - $ 14,174 $ 344,953 $ 1,651,681 $ 1,727,218 $ 2,308,426 $ 1,952,207 $ - $ - $ - Total Debt Service - - 425,222 10,348,604 49,550,439 51,816,547 69,252,781 58,566,199 - - - Cumulative New Annual Other Debt Service $ - $ - $ 14,174 $ 359,128 $ 2,010,809 $ 3,738,027 $ 6,046,453 $ 7,998,660 $ 7,998,660 $ 7,998,660 $ 7,998,660 Other Borrowing Projections
Prepared by Stantec Consulting Services Inc. on 12/11/2024 17 Manteca, CA
Sewer Cost of Service Workbook
Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 1 FY 2024 Cost of Service Analysis
Cost Allocation Framework: Mapping of Functions & Cost Components Schedule 1 Service Sewer
Function
A Meters/Services
B Collection System
C Treatment
D Disposal
SEWER
Function Volume BOD TSS Nitrogen Customers
Meters/Services X
Collection System X
Treatment X X X X
Disposal X X X
Strength
Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 2 FY 2024 Cost of Service Analysis
Sewer System Test Year Expenses Schedule 2
Department Description Account Code FY 2021 Actual FY 22 Budget FY 2023 Actual FY 2024 Actual FY 2025 Projected Adjusted 2025 Test Year
Expense1 Execution Factor
00 Non Departmental PFIP Credit Reimbursement PFIP Credit Reimbursement 630.00.00.900-6650.01 N/A $ 147,022 $ - $ 26,587 $ 332,890 $ - $ - $ - 00 Non Departmental Capital Outlay Equipment Replacement 630.00.00.900-7000.04 CO $ - $ - $ - $ - $ - $ - $ - 25% 00 Non Departmental Capital Improvements-Wastewater Zone 22 630.00.00.900-8050.22 CO $ 6,564,094 $ (3,023) $ - $ - $ - $ - $ - 25% 00 Non Departmental Capital Improvements-Wastewater Zone 24 630.00.00.900-8050.24 CO $ - $ - $ - $ - $ - $ - $ - 25% 05 Finance Professional Services General 630.05.00.150-6000.01 N/A $ 2,954 $ 5,284 $ 5,611 $ 2,035 $ - $ - $ - 40 Public Works Professional Services General 630.40.80.005-6000.01 N/A $ - $ - $ 21,791 $ - $ - $ - $ - 40 Public Works Administrative Expenses Support Services-Indirect Labor 630.40.80.005-6600.25 N/A $ - $ - $ 66,000 $ - $ - $ - $ - 40 Public Works Administrative Expenses Support Services-IT 630.40.80.005-6600.26 N/A $ - $ - $ 2,000 $ - $ - $ - $ - 40 Public Works Administrative Expenses IT Fund Contribution 630.40.80.005-6600.36 N/A $ - $ - $ 6,000 $ - $ - $ - $ - 40 Public Works Debt Service-Interest PFIP Loan Transportation 630.40.80.005-8910.21 N/A $ - $ 105,457 $ 107,657 $ - $ - $ - $ - 40 Public Works Professional Services General 630.40.80.015-6000.01 N/A $ 4,413 $ 4,953 $ - $ 3,995 $ - $ - $ - 40 Public Works Professional Services Contract Services 630.40.80.015-6000.12 N/A $ 240 $ - $ - $ - $ - $ - $ - 40 Public Works Administrative Expenses Support Services-Indirect Labor 630.40.80.015-6600.25 N/A $ 63,790 $ 63,790 $ - $ - $ - $ - $ - 40 Public Works Administrative Expenses Support Services-IT 630.40.80.015-6600.26 N/A $ 1,200 $ 1,200 $ - $ - $ - $ - $ - 40 Public Works Administrative Expenses IT Fund Contribution 630.40.80.015-6600.36 N/A $ 2,520 $ 6,000 $ - $ - $ - $ - $ - 45 Engineering Professional Services General 630.45.41.000-6000.01 N/A $ - $ 292,416 $ 277,533 $ 203,921 $ - $ - $ - 45 Engineering Capital Outlay Equipment New 630.45.41.000-7000.03 CO $ - $ - $ 697,879 $ - $ - $ - $ - 25% 45 Engineering Capital Outlay General 630.45.41.000-7000.99 CO $ - $ - $ - $ - $ - $ - $ - 25% 00 Non Departmental Professional Services General 640.00.00.900-6000.01 OMF $ 211,490 $ - $ - $ - $ - $ - $ - 80% 00 Non Departmental Depreciation Buildings 640.00.00.900-6700.01 N/A $ - $ 37,007 $ - $ - $ - $ - $ - 00 Non Departmental Depreciation Building Improvements 640.00.00.900-6700.02 N/A $ - $ 129,024 $ - $ - $ - $ - $ - 00 Non Departmental Depreciation Computer Hardware 640.00.00.900-6700.03 N/A $ - $ 10,292 $ - $ - $ - $ - $ - 00 Non Departmental Depreciation Software 640.00.00.900-6700.04 N/A $ - $ - $ - $ - $ - $ - $ - 00 Non Departmental Depreciation Machinery & Equipment 640.00.00.900-6700.05 N/A $ - $ 330,405 $ - $ - $ - $ - $ - 00 Non Departmental Depreciation Vehicles 640.00.00.900-6700.06 N/A $ - $ 146,219 $ - $ - $ - $ - $ - 00 Non Departmental Depreciation Streets 640.00.00.900-6700.08 N/A $ - $ 4,944 $ - $ - $ - $ - $ - 00 Non Departmental Depreciation Sewer Lines 640.00.00.900-6700.09 N/A $ - $ 1,326,527 $ - $ - $ - $ - $ - 00 Non Departmental Depreciation Sewer Plant 640.00.00.900-6700.10 N/A $ - $ 2,428,376 $ - $ - $ - $ - $ - 00 Non Departmental Capital Outlay Vehicles-Minor 640.00.00.900-7000.01 CO $ - $ - $ 109,530 $ - $ - $ - $ - 25% 00 Non Departmental Capital Outlay Vehicles-Major 640.00.00.900-7000.02 CO $ - $ - $ - $ 925,843 $ 380,000 $ (380,000) $ - 25% 00 Non Departmental Capital Outlay Equipment New 640.00.00.900-7000.03 CO $ - $ - $ 178,722 $ 101,022 $ 135,000 $ (135,000) $ - 25% 00 Non Departmental Capital Outlay Equipment Replacement 640.00.00.900-7000.04 CO $ - $ 129,612 $ - $ - $ 175,000 $ (175,000) $ - 25% 00 Non Departmental Capital Outlay Operations Apparatus-Major 640.00.00.900-7000.06 CO $ 521 $ 267,752 $ - $ - $ - $ - $ - 25% 00 Non Departmental Capital Outlay Computer Software 640.00.00.900-7000.08 CO $ - $ - $ - $ - $ - $ - $ - 25% 00 Non Departmental Capital Outlay Storage Tank 640.00.00.900-7000.17 CO $ - $ - $ - $ - $ - $ - $ - 25% 00 Non Departmental Capital Outlay Aeration Basin 640.00.00.900-7000.25 CO $ 103,379 $ - $ - $ - $ - $ - $ - 25% 00 Non Departmental Capital Outlay General 640.00.00.900-7000.99 CO $ - $ 39,256 $ - $ - $ - $ - $ - 25% 00 Non Departmental Capital Improvements-General Government Building Improvements 640.00.00.900-8000.12 CO $ - $ - $ - $ 150,425 $ - $ - $ - 25% 00 Non Departmental Capital Improvements-Wastewater Collection Line Maint/Rehab 640.00.00.900-8050.02 CO $ - $ - $ - $ - $ - $ - $ - 25% 00 Non Departmental Capital Improvements-Wastewater Collection Line Replacement/Impr 640.00.00.900-8050.04 CO $ - $ - $ - $ - $ - $ - $ - 25% 00 Non Departmental Capital Improvements-Wastewater Collection Trunk Replacement/Imp 640.00.00.900-8050.07 CO $ 2,558,523 $ 9,967,547 $ 88,280 $ 13,580 $ - $ - $ - 25% 00 Non Departmental Capital Improvements-Wastewater Collection Pump Stn Replace/Imp 640.00.00.900-8050.10 CO $ - $ - $ - $ 376,579 $ - $ - $ - 25% 00 Non Departmental Capital Improvements-Wastewater Plant Liquid Replacement/Imp 640.00.00.900-8050.13 CO $ - $ - $ - $ - $ - $ - $ - 25% 00 Non Departmental Capital Improvements-Wastewater Plant Solid Maintenance/Rehab 640.00.00.900-8050.14 CO $ - $ - $ - $ - $ - $ - $ - 25% 00 Non Departmental Capital Improvements-Wastewater Plant Solid Replacement/Imp 640.00.00.900-8050.16 CO $ - $ - $ - $ 62,800 $ - $ - $ - 25% 00 Non Departmental Capital Improvements-Wastewater Other Misc Improvements 640.00.00.900-8050.17 CO $ 253 $ - $ 11,010 $ 505,266 $ 200,000 $ (200,000) $ - 25% 00 Non Departmental Capital Improvements-Wastewater Clarifier 640.00.00.900-8050.19 CO $ - $ - $ 19,438 $ 53,988 $ - $ - $ - 25% 00 Non Departmental Capital Improvements-Wastewater Plant Expansion/Improvements 640.00.00.900-8050.20 CO $ - $ 194,035 $ 4,531 $ 44,623 $ 2,500,000 $ (2,500,000) $ - 25% 00 Non Departmental Capital Improvements-Water Reclaimed Water Line New 640.00.00.900-8100.25 CO $ - $ - $ - $ - $ - $ - $ - 25% 00 Non Departmental Alternative Energy Food To Fuel 640.00.00.900-8450.01 N/A $ - $ - $ - $ - $ - $ - $ - 00 Non Departmental Alternative Energy Biogas/CNG 640.00.00.900-8450.02 N/A $ 2,148 $ - $ 144 $ 22,945 $ - $ - $ - 00 Non Departmental Alternative Energy Solar 640.00.00.900-8450.03 N/A $ 920,118 $ 7,330 $ 73,959 $ 6,142 $ - $ - $ - 00 Non Departmental Capital Asset Expenditure Adjustments Current Year Additions 640.00.00.900-9888.01 CO $ - $ (10,343,506) $ - $ - $ - $ - $ - 25% 02 City Attorney Legal Services Public Works 640.02.00.002-6002.40 PS $ 26,986 $ - $ 354 $ - $ 50,000 $ - $ 50,000 100% 02 City Attorney Legal Services Engineering 640.02.00.002-6002.45 PS $ - $ - $ - $ - $ 10,000 $ - $ 10,000 100% 05 Finance Salaries Regular 640.05.00.150-5000.01 PS $ 26,068 $ 16,898 $ 182,327 $ 174,489 $ 159,735 $ - $ 159,735 100% 05 Finance Salaries Overtime 640.05.00.150-5000.03 PS $ - $ - $ 437 $ 909 $ 500 $ - $ 500 100% 05 Finance Salaries Out of Class 640.05.00.150-5000.06 PS $ - $ - $ 852 $ 585 $ 1,000 $ - $ 1,000 100% 05 Finance Salaries Admin Leave Pay 640.05.00.150-5000.07 PS $ 1,058 $ - $ 1,245 $ 2,783 $ 1,423 $ - $ 1,423 100% 05 Finance Salaries Longevity Pay 640.05.00.150-5000.08 PS $ - $ - $ 318 $ 243 $ 2,346 $ - $ 2,346 100% 05 Finance Benefits PERS Pool Liability 640.05.00.150-5100.00 PS $ 4,847 $ 6,332 $ 43,509 $ 36,457 $ 34,661 $ - $ 34,661 100% 05 Finance Benefits Retirement 640.05.00.150-5100.01 PS $ 1,427 $ 1,029 $ 13,115 $ 13,324 $ 13,673 $ - $ 13,673 100% 05 Finance Benefits Health Insurance 640.05.00.150-5100.02 PS $ 3,335 $ 2,509 $ 32,931 $ 29,002 $ 34,213 $ - $ 34,213 100% 05 Finance Benefits Dental Insurance 640.05.00.150-5100.03 PS $ 219 $ 141 $ 1,809 $ 1,769 $ 1,900 $ - $ 1,900 100% 05 Finance Benefits Vision Insurance 640.05.00.150-5100.04 PS $ 36 $ 24 $ 315 $ 307 $ 327 $ - $ 327 100% 05 Finance Benefits Life Insurance 640.05.00.150-5100.05 PS $ 41 $ 27 $ 187 $ 132 $ 133 $ - $ 133 100% 05 Finance Benefits Worker's Comp 640.05.00.150-5100.06 PS $ 1,940 $ 3,000 $ 7,400 $ - $ 5,864 $ - $ 5,864 100% 05 Finance Benefits Long Term Disability 640.05.00.150-5100.07 PS $ 107 $ 66 $ 650 $ 602 $ 613 $ - $ 613 100% 05 Finance Benefits Deferred Compensation 640.05.00.150-5100.08 PS $ 12 $ 20 $ 1,911 $ 1,430 $ 1,392 $ - $ 1,392 100% 05 Finance Benefits Medicare 640.05.00.150-5100.11 PS $ 398 $ 248 $ 2,711 $ 2,665 $ 2,404 $ - $ 2,404 100% 05 Finance Benefits Cell Phone Allowance 640.05.00.150-5100.15 PS $ 285 $ 165 $ 360 $ 315 $ 360 $ - $ 360 100% 05 Finance Benefits Other Post Employment Benefits 640.05.00.150-5100.17 PS $ 2,838 $ 2,790 $ 2,786 $ 1,925 $ 3,000 $ - $ 3,000 100% 05 Finance Professional Services General 640.05.00.150-6000.01 OMF $ 81,143 $ 62,760 $ 67,304 $ 115,983 $ 70,000 $ (14,000) $ 56,000 80% 05 Finance Professional Services Utility Statement Processing 640.05.00.150-6000.15 OMF $ - $ - $ 80,178 $ 105,821 $ 100,000 $ (20,000) $ 80,000 80% 05 Finance Professional Services Accounting and Auditing 640.05.00.150-6000.35 OMF $ 1,008 $ 4,660 $ - $ - $ - $ - $ - 80% 05 Finance Supplies Special Department 640.05.00.150-6200.02 OMF $ - $ - $ - $ - $ - $ - $ - 80% Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 3 FY 2024 Cost of Service Analysis
Sewer System Test Year Expenses Schedule 2
Department Description Account Code FY 2021 Actual FY 22 Budget FY 2023 Actual FY 2024 Actual FY 2025 Projected Adjusted 2025 Test Year
Expense1 Execution Factor
05 Finance Salaries Regular 640.05.00.160-5000.01 PS $ 179,514 $ 28,704 $ - $ - $ - $ - $ - 100% 05 Finance Salaries Part Time 640.05.00.160-5000.02 PS $ 7,361 $ - $ - $ - $ - $ - $ - 100% 05 Finance Salaries Overtime 640.05.00.160-5000.03 PS $ 10 $ - $ - $ - $ - $ - $ - 100% 05 Finance Salaries Out of Class 640.05.00.160-5000.06 PS $ 263 $ 1,346 $ - $ - $ - $ - $ - 100% 05 Finance Salaries Admin Leave Pay 640.05.00.160-5000.07 PS $ 2,735 $ 668 $ - $ - $ - $ - $ - 100% 05 Finance Salaries Longevity Pay 640.05.00.160-5000.08 PS $ 366 $ - $ - $ - $ - $ - $ - 100% 05 Finance Benefits PERS Pool Liability 640.05.00.160-5100.00 PS $ 33,338 $ 10,108 $ - $ - $ - $ - $ - 100% 05 Finance Benefits Retirement 640.05.00.160-5100.01 PS $ 16,489 $ 1,463 $ - $ - $ - $ - $ - 100% 05 Finance Benefits Health Insurance 640.05.00.160-5100.02 PS $ 32,090 $ 5,156 $ - $ - $ - $ - $ - 100% 05 Finance Benefits Dental Insurance 640.05.00.160-5100.03 PS $ 2,929 $ 295 $ - $ - $ - $ - $ - 100% 05 Finance Benefits Vision Insurance 640.05.00.160-5100.04 PS $ 486 $ 49 $ - $ - $ - $ - $ - 100% 05 Finance Benefits Life Insurance 640.05.00.160-5100.05 PS $ 130 $ 42 $ - $ - $ - $ - $ - 100% 05 Finance Benefits Worker's Comp 640.05.00.160-5100.06 PS $ 5,930 $ 8,000 $ - $ - $ - $ - $ - 100% 05 Finance Benefits Long Term Disability 640.05.00.160-5100.07 PS $ 591 $ 126 $ - $ - $ - $ - $ - 100% 05 Finance Benefits Deferred Compensation 640.05.00.160-5100.08 PS $ 2,393 $ - $ - $ - $ - $ - $ - 100% 05 Finance Benefits Medicare 640.05.00.160-5100.11 PS $ 2,655 $ 449 $ - $ - $ - $ - $ - 100% 05 Finance Benefits Cell Phone Allowance 640.05.00.160-5100.15 PS $ 328 $ 203 $ - $ - $ - $ - $ - 100% 05 Finance Benefits Other Post Employment Benefits 640.05.00.160-5100.17 PS $ 6,907 $ 4,826 $ 4,713 $ 2,198 $ - $ - $ - 100% 05 Finance Professional Services Utility Statement Processing 640.05.00.160-6000.15 OMF $ 75,493 $ 87,658 $ 32,025 $ - $ - $ - $ - 80% 05 Finance Supplies-Public Works Support Department 640.05.00.160-6280.40 OMF $ 460 $ - $ - $ - $ - $ - $ - 80% 05 Finance Administrative Expenses Training/Conferences 640.05.00.160-6600.04 OMF $ - $ - $ - $ - $ - $ - $ - 80% 05 Finance Administrative Expenses Employee Recruitment 640.05.00.160-6600.07 OMF $ - $ - $ - $ - $ - $ - $ - 80% 11 Police Department Salaries Regular 640.11.00.250-5000.01 PS $ 8,876 $ 8,403 $ 6,982 $ 7,479 $ 7,728 $ - $ 7,728 100% 11 Police Department Salaries Admin Leave Pay 640.11.00.250-5000.07 PS $ - $ 243 $ - $ - $ - $ - $ - 100% 11 Police Department Salaries Longevity Pay 640.11.00.250-5000.08 PS $ 122 $ 122 $ 115 $ 133 $ 140 $ - $ 140 100% 11 Police Department Benefits PERS Pool Liability 640.11.00.250-5100.00 PS $ 1,806 $ 2,863 $ 1,548 $ 1,662 $ 2,048 $ - $ 2,048 100% 11 Police Department Benefits Retirement 640.11.00.250-5100.01 PS $ 519 $ 436 $ 344 $ 475 $ 521 $ - $ 521 100% 11 Police Department Benefits Health Insurance 640.11.00.250-5100.02 PS $ - $ 136 $ 1,683 $ 1,641 $ 1,764 $ - $ 1,764 100% 11 Police Department Benefits Dental Insurance 640.11.00.250-5100.03 PS $ 96 $ 82 $ 88 $ 88 $ 84 $ - $ 84 100% 11 Police Department Benefits Vision Insurance 640.11.00.250-5100.04 PS $ 15 $ 13 $ 15 $ 15 $ 15 $ - $ 15 100% 11 Police Department Benefits Life Insurance 640.11.00.250-5100.05 PS $ 16 $ 11 $ 11 $ 11 $ 12 $ - $ 12 100% 11 Police Department Benefits Worker's Comp 640.11.00.250-5100.06 PS $ 240 $ 1,000 $ 300 $ - $ 284 $ - $ 284 100% 11 Police Department Benefits Long Term Disability 640.11.00.250-5100.07 PS $ 42 $ 34 $ 40 $ 42 $ 43 $ - $ 43 100% 11 Police Department Benefits Deferred Compensation 640.11.00.250-5100.08 PS $ 389 $ 315 $ - $ - $ - $ - $ - 100% 11 Police Department Benefits Uniform Allowance 640.11.00.250-5100.10 PS $ 84 $ 84 $ 84 $ 105 $ - $ - $ - 100% 11 Police Department Benefits Medicare 640.11.00.250-5100.11 PS $ 139 $ 134 $ 106 $ 119 $ 116 $ - $ 116 100% 11 Police Department Benefits Cell Phone Allowance 640.11.00.250-5100.15 PS $ 101 $ 92 $ 101 $ 101 $ 101 $ - $ 101 100% 40 Public Works Salaries Regular 640.40.50.001-5000.01 PS $ 64,241 $ - $ 69,209 $ 89,814 $ 96,931 $ - $ 96,931 100% 40 Public Works Salaries Overtime 640.40.50.001-5000.03 PS $ 100 $ - $ 743 $ 3 $ 500 $ - $ 500 100% 40 Public Works Salaries Out of Class 640.40.50.001-5000.06 PS $ 92 $ - $ - $ - $ - $ - $ - 100% 40 Public Works Salaries Admin Leave Pay 640.40.50.001-5000.07 PS $ - $ - $ - $ 2,607 $ 2,594 $ - $ 2,594 100% 40 Public Works Salaries Longevity Pay 640.40.50.001-5000.08 PS $ - $ - $ 326 $ 419 $ 1,150 $ - $ 1,150 100% 40 Public Works Salaries New Personnel Requests 640.40.50.001-5000.99 PS $ - $ - $ - $ - $ - $ - $ - 100% 40 Public Works Benefits PERS Pool Liability 640.40.50.001-5100.00 PS $ 12,267 $ - $ 13,628 $ 16,862 $ 21,034 $ - $ 21,034 100% 40 Public Works Benefits Retirement 640.40.50.001-5100.01 PS $ 4,737 $ - $ 3,737 $ 4,424 $ 6,056 $ - $ 6,056 100% 40 Public Works Benefits Health Insurance 640.40.50.001-5100.02 PS $ 6,482 $ - $ 4,847 $ 5,632 $ 9,924 $ - $ 9,924 100% 40 Public Works Benefits Dental Insurance 640.40.50.001-5100.03 PS $ 450 $ - $ 229 $ 294 $ 612 $ - $ 612 100% 40 Public Works Benefits Vision Insurance 640.40.50.001-5100.04 PS $ 81 $ - $ 49 $ 60 $ 112 $ - $ 112 100% 40 Public Works Benefits Life Insurance 640.40.50.001-5100.05 PS $ 101 $ - $ 84 $ 135 $ 125 $ - $ 125 100% 40 Public Works Benefits Worker's Comp 640.40.50.001-5100.06 PS $ 3,410 $ 5,000 $ 2,300 $ - $ 3,559 $ - $ 3,559 100% 40 Public Works Benefits Long Term Disability 640.40.50.001-5100.07 PS $ 184 $ - $ 288 $ 412 $ 410 $ - $ 410 100% 40 Public Works Benefits Deferred Compensation 640.40.50.001-5100.08 PS $ 1,621 $ - $ 2,714 $ 2,620 $ 2,616 $ - $ 2,616 100% 40 Public Works Benefits Medicare 640.40.50.001-5100.11 PS $ 945 $ - $ 1,025 $ 1,370 $ 1,461 $ - $ 1,461 100% 40 Public Works Benefits Cell Phone Allowance 640.40.50.001-5100.15 PS $ 183 $ - $ - $ 21 $ - $ - $ - 100% 40 Public Works Benefits Other Post Employment Benefits 640.40.50.001-5100.17 PS $ 5,711 $ 6,241 $ 6,309 $ 2,915 $ 6,000 $ - $ 6,000 100% 40 Public Works Administrative Expenses Training/Conferences 640.40.50.001-6600.04 OMF $ - $ - $ - $ (29) $ 8,300 $ (1,660) $ 6,640 80% 40 Public Works Professional Services General 640.40.55.500-6000.01 OMF $ 4,800 $ - $ - $ - $ - $ - $ - 80% 40 Public Works Repairs & Maintenance Building 640.40.55.500-6400.01 OMF $ 76,361 $ 56,416 $ 37,162 $ 54,895 $ 60,000 $ (12,000) $ 48,000 80% 40 Public Works Salaries Regular 640.40.55.510-5000.01 PS $ 11,621 $ - $ 9,080 $ - $ - $ - $ - 100% 40 Public Works Salaries Overtime 640.40.55.510-5000.03 PS $ 221 $ - $ 398 $ - $ - $ - $ - 100% 40 Public Works Salaries Holiday Pay 640.40.55.510-5000.04 PS $ - $ - $ - $ - $ - $ - $ - 100% 40 Public Works Salaries Longevity Pay 640.40.55.510-5000.08 PS $ 265 $ - $ - $ - $ - $ - $ - 100% 40 Public Works Benefits PERS Pool Liability 640.40.55.510-5100.00 PS $ 2,472 $ - $ 3,470 $ - $ - $ - $ - 100% 40 Public Works Benefits Retirement 640.40.55.510-5100.01 PS $ 1,390 $ - $ 139 $ - $ - $ - $ - 100% 40 Public Works Benefits Health Insurance 640.40.55.510-5100.02 PS $ 1,613 $ - $ 291 $ - $ - $ - $ - 100% 40 Public Works Benefits Dental Insurance 640.40.55.510-5100.03 PS $ 247 $ - $ (13) $ - $ - $ - $ - 100% 40 Public Works Benefits Vision Insurance 640.40.55.510-5100.04 PS $ 40 $ - $ (2) $ - $ - $ - $ - 100% 40 Public Works Benefits Life Insurance 640.40.55.510-5100.05 PS $ 22 $ - $ 2 $ - $ - $ - $ - 100% 40 Public Works Benefits Worker's Comp 640.40.55.510-5100.06 PS $ 600 $ 1,000 $ 600 $ - $ - $ - $ - 100% 40 Public Works Benefits Long Term Disability 640.40.55.510-5100.07 PS $ 58 $ - $ 4 $ - $ - $ - $ - 100% 40 Public Works Benefits Deferred Compensation 640.40.55.510-5100.08 PS $ 564 $ - $ 46 $ - $ - $ - $ - 100% 40 Public Works Benefits Uniform Allowance 640.40.55.510-5100.10 PS $ - $ - $ - $ - $ - $ - $ - 100% 40 Public Works Benefits Medicare 640.40.55.510-5100.11 PS $ 184 $ - $ 138 $ - $ - $ - $ - 100% 40 Public Works Benefits Other Post Employment Benefits 640.40.55.510-5100.17 PS $ 2,128 $ 2,024 $ 2,025 $ 1,017 $ 2,000 $ - $ 2,000 100% 40 Public Works Salaries Regular 640.40.60.520-5000.01 PS $ 6,385 $ 20,807 $ 2,561 $ 10,399 $ - $ - $ - 100% 40 Public Works Salaries Part Time 640.40.60.520-5000.02 PS $ - $ - $ - $ 4,297 $ 3,500 $ - $ 3,500 100% 40 Public Works Salaries Overtime 640.40.60.520-5000.03 PS $ 2 $ 220 $ - $ 72 $ - $ - $ - 100% 40 Public Works Salaries Out of Class 640.40.60.520-5000.06 PS $ - $ 5 $ - $ - $ - $ - $ - 100% Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 4 FY 2024 Cost of Service Analysis
Sewer System Test Year Expenses Schedule 2
Department Description Account Code FY 2021 Actual FY 22 Budget FY 2023 Actual FY 2024 Actual FY 2025 Projected Adjusted 2025 Test Year
Expense1 Execution Factor
40 Public Works Salaries Admin Leave Pay 640.40.60.520-5000.07 PS $ - $ 189 $ - $ - $ - $ - $ - 100% 40 Public Works Salaries Longevity Pay 640.40.60.520-5000.08 PS $ - $ - $ - $ 194 $ - $ - $ - 100% 40 Public Works Benefits PERS Pool Liability 640.40.60.520-5100.00 PS $ 1,335 $ 7,844 $ 2,671 $ 4,687 $ 4,558 $ - $ 4,558 100% 40 Public Works Benefits Retirement 640.40.60.520-5100.01 PS $ 750 $ 2,295 $ 143 $ 1,720 $ - $ - $ - 100% 40 Public Works Benefits Health Insurance 640.40.60.520-5100.02 PS $ 1,444 $ 4,525 $ 552 $ 3,558 $ - $ - $ - 100% 40 Public Works Benefits Dental Insurance 640.40.60.520-5100.03 PS $ 141 $ 370 $ 30 $ 284 $ - $ - $ - 100% 40 Public Works Benefits Vision Insurance 640.40.60.520-5100.04 PS $ 23 $ 61 $ 5 $ 49 $ - $ - $ - 100% 40 Public Works Benefits Life Insurance 640.40.60.520-5100.05 PS $ 8 $ 26 $ 4 $ 24 $ - $ - $ - 100% 40 Public Works Benefits Worker's Comp 640.40.60.520-5100.06 PS $ - $ - $ 400 $ 171 $ 1,159 $ - $ 1,159 100% 40 Public Works Benefits Long Term Disability 640.40.60.520-5100.07 PS $ 31 $ 55 $ 12 $ 60 $ - $ - $ - 100% 40 Public Works Benefits Deferred Compensation 640.40.60.520-5100.08 PS $ 982 $ 992 $ 9 $ 686 $ - $ - $ - 100% 40 Public Works Benefits Uniform Allowance 640.40.60.520-5100.10 PS $ - $ 73 $ - $ 87 $ - $ - $ - 100% 40 Public Works Benefits Medicare 640.40.60.520-5100.11 PS $ 97 $ 347 $ 38 $ 321 $ - $ - $ - 100% 40 Public Works Benefits Cell Phone Allowance 640.40.60.520-5100.15 PS $ - $ - $ 24 $ - $ 600 $ - $ 600 100% 40 Public Works Benefits Other Post Employment Benefits 640.40.60.520-5100.17 PS $ 1,265 $ 1,258 $ 1,229 $ 566 $ 1,500 $ - $ 1,500 100% 40 Public Works Supplies Special Department 640.40.60.520-6200.02 OMF $ - $ - $ - $ - $ - $ - $ - 80% 40 Public Works Repairs & Maintenance Vehicle 640.40.60.520-6400.05 OMF $ 17,720 $ 13,996 $ 22,269 $ 14,060 $ 8,000 $ (1,600) $ 6,400 80% 40 Public Works Benefits Annual Physical Exam 640.40.60.530-5100.12 PS $ - $ - $ - $ - $ 600 $ - $ 600 100% 40 Public Works Repairs & Maintenance Vehicle 640.40.60.530-6400.05 OMF $ 29,574 $ 9,502 $ 6,766 $ 7,858 $ 12,000 $ (2,400) $ 9,600 80% 40 Public Works Administrative Expenses Training/Conferences 640.40.60.530-6600.04 OMF $ - $ 1,766 $ 3,669 $ 2,386 $ 6,050 $ (1,210) $ 4,840 80% 40 Public Works Professional Services Legal 640.40.80.005-6000.18 OMF $ - $ - $ - $ - $ - $ - $ - 80% 40 Public Works Debt Service-Principal 2012 Issue 640.40.80.005-8900.22 N/A $ 739,625 $ - $ - $ 919,075 $ 310,400 $ (310,400) $ - 40 Public Works Debt Service-Interest 2009 Issue 640.40.80.005-8910.20 N/A $ 513,500 $ 513,499 $ 513,499 $ 513,499 $ 506,880 $ (506,880) $ - 40 Public Works Debt Service-Interest 2012 Issue 640.40.80.005-8910.22 N/A $ 266,168 $ 236,711 $ 201,852 $ 161,142 $ 130,406 $ (130,406) $ - 40 Public Works Debt Service-Other Costs Admin/Audit Fees 640.40.80.005-8920.01 N/A $ - $ 679 $ - $ 922 $ 700 $ (700) $ - 40 Public Works Debt Service-Other Costs Amortization of Discount 640.40.80.005-8920.04 N/A $ (84,094) $ (84,094) $ (84,094) $ - $ - $ - $ - 40 Public Works Salaries Regular 640.40.80.015-5000.01 PS $ 548,973 $ 383,958 $ 409,331 $ 432,778 $ 413,288 $ - $ 413,288 100% 40 Public Works Salaries Part Time 640.40.80.015-5000.02 PS $ - $ - $ - $ 35,143 $ 27,000 $ - $ 27,000 100% 40 Public Works Salaries Overtime 640.40.80.015-5000.03 PS $ - $ - $ - $ 313 $ 1,500 $ - $ 1,500 100% 40 Public Works Salaries Admin Leave Pay 640.40.80.015-5000.07 PS $ 3,934 $ 5,097 $ 2,293 $ 8,747 $ 6,583 $ - $ 6,583 100% 40 Public Works Salaries Longevity Pay 640.40.80.015-5000.08 PS $ 3,189 $ 2,379 $ 3,263 $ 4,409 $ 4,100 $ - $ 4,100 100% 40 Public Works Salaries New Personnel Requests 640.40.80.015-5000.99 PS $ - $ - $ - $ - $ - $ - $ - 100% 40 Public Works Benefits PERS Pool Liability 640.40.80.015-5100.00 PS $ 110,204 $ 141,049 $ 84,819 $ 95,088 $ 89,680 $ - $ 89,680 100% 40 Public Works Benefits Retirement 640.40.80.015-5100.01 PS $ 36,124 $ 24,294 $ 24,527 $ 30,910 $ 31,815 $ - $ 31,815 100% 40 Public Works Benefits Health Insurance 640.40.80.015-5100.02 PS $ 91,972 $ 65,921 $ 76,231 $ 82,200 $ 82,200 $ - $ 82,200 100% 40 Public Works Benefits Dental Insurance 640.40.80.015-5100.03 PS $ 6,059 $ 4,063 $ 4,385 $ 4,385 $ 4,386 $ - $ 4,386 100% 40 Public Works Benefits Vision Insurance 640.40.80.015-5100.04 PS $ 984 $ 668 $ 729 $ 724 $ 725 $ - $ 725 100% 40 Public Works Benefits Life Insurance 640.40.80.015-5100.05 PS $ 972 $ 514 $ 408 $ 411 $ 413 $ - $ 413 100% 40 Public Works Benefits Worker's Comp 640.40.80.015-5100.06 PS $ 24,590 $ 32,000 $ 13,800 $ - $ 15,171 $ - $ 15,171 100% 40 Public Works Benefits Long Term Disability 640.40.80.015-5100.07 PS $ 2,290 $ 1,401 $ 1,495 $ 1,589 $ 1,594 $ - $ 1,594 100% 40 Public Works Benefits Deferred Compensation 640.40.80.015-5100.08 PS $ 1,563 $ 1,262 $ 1,349 $ 1,268 $ 1,448 $ - $ 1,448 100% 40 Public Works Benefits Unemployment Insurance 640.40.80.015-5100.09 PS $ 10,650 $ 1,712 $ - $ - $ - $ - $ - 100% 40 Public Works Benefits Medicare 640.40.80.015-5100.11 PS $ 7,894 $ 6,023 $ 6,241 $ 6,769 $ 6,202 $ - $ 6,202 100% 40 Public Works Benefits Annual Physical Exam 640.40.80.015-5100.12 PS $ 1,376 $ 1,325 $ 505 $ 747 $ 1,950 $ - $ 1,950 100% 40 Public Works Benefits Cell Phone Allowance 640.40.80.015-5100.15 PS $ 2,790 $ 1,815 $ 2,160 $ 2,220 $ 2,160 $ - $ 2,160 100% 40 Public Works Benefits Other Post Employment Benefits 640.40.80.015-5100.17 PS $ 70,195 $ 64,722 $ 61,253 $ 26,436 $ 60,000 $ - $ 60,000 100% 40 Public Works Benefits GASB 75 Expense 640.40.80.015-5100.98 PS $ - $ 459,852 $ - $ - $ - $ - $ - 100% 40 Public Works Benefits Pension Expense 640.40.80.015-5100.99 PS $ - $ (231,258) $ 4,038,086 $ - $ - $ - $ - 100% 40 Public Works Professional Services General 640.40.80.015-6000.01 OMF $ 141,094 $ 54,108 $ 48,886 $ 30,277 $ 100,000 $ (20,000) $ 80,000 80% 40 Public Works Professional Services Consultant 640.40.80.015-6000.10 OMF $ - $ - $ - $ - $ - $ - $ - 80% 40 Public Works Professional Services Contract Services 640.40.80.015-6000.12 OMF $ 27,000 $ 27,000 $ 51,826 $ 56,808 $ 77,500 $ (15,500) $ 62,000 80% 40 Public Works Professional Services Compliance Monitoring 640.40.80.015-6000.13 OMF $ - $ - $ - $ 65 $ - $ - $ - 80% 40 Public Works Professional Services Legal 640.40.80.015-6000.18 OMF $ 1,815 $ - $ - $ - $ - $ - $ - 80% 40 Public Works Utilities Telephone 640.40.80.015-6100.02 OMF $ 5,541 $ 5,507 $ 5,121 $ 3,014 $ 6,000 $ (1,200) $ 4,800 80% 40 Public Works Utilities Data Transmission / ISP 640.40.80.015-6100.03 OMF $ 19,373 $ 21,734 $ 24,970 $ 25,740 $ 28,000 $ (5,600) $ 22,400 80% 40 Public Works Supplies Office 640.40.80.015-6200.01 OMF $ 9,535 $ 10,041 $ 12,343 $ 10,366 $ 15,000 $ (3,000) $ 12,000 80% 40 Public Works Supplies Special Department 640.40.80.015-6200.02 OMF $ 3,009 $ 9,400 $ 9,800 $ 15,856 $ 50,000 $ (10,000) $ 40,000 80% 40 Public Works Supplies Copier Maintenance & Supplies 640.40.80.015-6200.03 OMF $ 3,331 $ 4,639 $ 5,119 $ 6,315 $ 8,000 $ (1,600) $ 6,400 80% 40 Public Works Supplies Postage 640.40.80.015-6200.04 OMF $ 9,774 $ 11,194 $ 19,198 $ 19,054 $ 20,000 $ (4,000) $ 16,000 80% 40 Public Works Supplies Data Processing 640.40.80.015-6200.09 OMF $ 4,655 $ 4,552 $ 4,822 $ 4,862 $ 9,000 $ (1,800) $ 7,200 80% 40 Public Works Supplies-Public Works Custodial 640.40.80.015-6280.11 OMF $ 5,853 $ 4,492 $ 4,775 $ 5,567 $ 6,000 $ (1,200) $ 4,800 80% 40 Public Works Supplies-Public Works Laboratory 640.40.80.015-6280.13 OMV $ 120 $ - $ - $ - $ - $ - $ - 100% 40 Public Works Supplies-Public Works Protective Clothing 640.40.80.015-6280.14 OMF $ - $ - $ - $ - $ 300 $ (60) $ 240 80% 40 Public Works Dues & Subscriptions Memberships 640.40.80.015-6300.01 OMF $ 659 $ 2,598 $ 538 $ 483 $ 2,000 $ (400) $ 1,600 80% 40 Public Works Dues & Subscriptions Publications 640.40.80.015-6300.02 OMF $ - $ - $ - $ - $ 200 $ (40) $ 160 80% 40 Public Works Maintenance Agreements & Licenses License/Software Maintenance 640.40.80.015-6350.01 OMF $ 4,894 $ 8,315 $ 19,522 $ 23,230 $ 20,500 $ (4,100) $ 16,400 80% 40 Public Works Maintenance Agreements & Licenses Hardware Maintenance 640.40.80.015-6350.02 OMF $ 943 $ 6,855 $ 159 $ 2,857 $ 2,000 $ (400) $ 1,600 80% 40 Public Works Maintenance Agreements & Licenses Maintenance Agreements 640.40.80.015-6350.03 OMF $ 87 $ - $ - $ - $ 500 $ (100) $ 400 80% 40 Public Works Maintenance Agreements & Licenses SCADA 640.40.80.015-6350.04 OMF $ - $ - $ 800 $ - $ 1,000 $ (200) $ 800 80% 40 Public Works Operating Fees Fines and Penalties 640.40.80.015-6375.20 OMF $ - $ - $ - $ - $ 50,000 $ (10,000) $ 40,000 80% 40 Public Works Repairs & Maintenance Minor Equipment/Other 640.40.80.015-6400.02 OMF $ - $ - $ - $ 106 $ 1,000 $ (200) $ 800 80% 40 Public Works Repairs & Maintenance Property Maintenance 640.40.80.015-6400.20 OMF $ 6,976 $ 7,493 $ 2,848 $ 5,929 $ 29,000 $ (5,800) $ 23,200 80% 40 Public Works Claims & Insurance Insurance Premiums 640.40.80.015-6500.04 OMF $ 303,940 $ 299,000 $ 519,700 $ - $ 892,187 $ (178,437) $ 713,750 80% 40 Public Works Administrative Expenses Meetings 640.40.80.015-6600.01 OMF $ - $ 1,076 $ 1,854 $ 1,731 $ 4,000 $ (800) $ 3,200 80% 40 Public Works Administrative Expenses Mileage Reimbursement 640.40.80.015-6600.03 OMF $ - $ - $ - $ - $ 500 $ (100) $ 400 80% 40 Public Works Administrative Expenses Training/Conferences 640.40.80.015-6600.04 OMF $ 834 $ 439 $ 2,828 $ 3,411 $ 4,500 $ (900) $ 3,600 80% 40 Public Works Administrative Expenses Public/Legal Advertisement 640.40.80.015-6600.05 OMF $ - $ - $ - $ - $ 150 $ (30) $ 120 80% 40 Public Works Administrative Expenses Employee Recruitment 640.40.80.015-6600.07 OMF $ 130 $ 1,164 $ - $ - $ - $ - $ - 80% Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 5 FY 2024 Cost of Service Analysis
Sewer System Test Year Expenses Schedule 2
Department Description Account Code FY 2021 Actual FY 22 Budget FY 2023 Actual FY 2024 Actual FY 2025 Projected Adjusted 2025 Test Year
Expense1 Execution Factor
40 Public Works Administrative Expenses Property Tax Assessments 640.40.80.015-6600.16 OMF $ 89,076 $ 96,279 $ 97,430 $ 110,772 $ 120,000 $ (24,000) $ 96,000 80% 40 Public Works Administrative Expenses Support Services-Indirect Labor 640.40.80.015-6600.25 OMF $ 1,357,980 $ 1,357,980 $ 1,386,000 $ - $ 1,472,013 $ (294,403) $ 1,177,610 80% 40 Public Works Administrative Expenses Support Services-IT 640.40.80.015-6600.26 OMF $ 135,050 $ 135,050 $ 111,000 $ - $ 138,740 $ (27,748) $ 110,992 80% 40 Public Works Administrative Expenses Vehicle Fund Contribution 640.40.80.015-6600.32 OMF $ 49,350 $ - $ - $ - $ 30,600 $ (6,120) $ 24,480 80% 40 Public Works Administrative Expenses IT Fund Contribution 640.40.80.015-6600.36 OMF $ 137,940 $ 317,000 $ 291,000 $ - $ 298,291 $ (59,658) $ 238,633 80% 40 Public Works Capital Outlay Equipment New 640.40.80.015-7000.03 CO $ - $ - $ - $ - $ - $ - $ - 25% 40 Public Works Bad Debt Expense Service Fees 640.40.80.015-9887.01 OMF $ - $ 165,054 $ 104,678 $ - $ - $ - $ - 80% 40 Public Works Bad Debt Expense Penalties 640.40.80.015-9887.02 OMF $ - $ - $ (2,061) $ - $ - $ - $ - 80% 40 Public Works Salaries Regular 640.40.80.560-5000.01 PS $ 177,534 $ 277,353 $ 371,282 $ 395,679 $ 447,335 $ - $ 447,335 100% 40 Public Works Salaries Part Time 640.40.80.560-5000.02 PS $ - $ - $ 25 $ 7,498 $ 20,000 $ - $ 20,000 100% 40 Public Works Salaries Overtime 640.40.80.560-5000.03 PS $ 8,078 $ 11,148 $ 12,634 $ 15,925 $ 15,000 $ - $ 15,000 100% 40 Public Works Salaries Holiday Pay 640.40.80.560-5000.04 PS $ 1,963 $ 544 $ 1,129 $ 1,357 $ 2,500 $ - $ 2,500 100% 40 Public Works Salaries Out of Class 640.40.80.560-5000.06 PS $ 36 $ 81 $ - $ - $ - $ - $ - 100% 40 Public Works Salaries Admin Leave Pay 640.40.80.560-5000.07 PS $ - $ - $ 5,294 $ 3,118 $ 4,253 $ - $ 4,253 100% 40 Public Works Salaries Longevity Pay 640.40.80.560-5000.08 PS $ 2,115 $ 4,406 $ 5,127 $ 5,283 $ 4,835 $ - $ 4,835 100% 40 Public Works Salaries Worker's Comp 640.40.80.560-5000.11 PS $ - $ 991 $ - $ - $ - $ - $ - 100% 40 Public Works Benefits PERS Pool Liability 640.40.80.560-5100.00 PS $ 36,201 $ 100,794 $ 93,695 $ 87,243 $ 97,068 $ - $ 97,068 100% 40 Public Works Benefits Retirement 640.40.80.560-5100.01 PS $ 20,346 $ 24,003 $ 28,543 $ 34,495 $ 41,531 $ - $ 41,531 100% 40 Public Works Benefits Health Insurance 640.40.80.560-5100.02 PS $ 17,468 $ 31,903 $ 41,640 $ 45,263 $ 58,499 $ - $ 58,499 100% 40 Public Works Benefits Dental Insurance 640.40.80.560-5100.03 PS $ 2,629 $ 3,402 $ 4,091 $ 4,110 $ 4,934 $ - $ 4,934 100% 40 Public Works Benefits Vision Insurance 640.40.80.560-5100.04 PS $ 427 $ 569 $ 686 $ 684 $ 830 $ - $ 830 100% 40 Public Works Benefits Life Insurance 640.40.80.560-5100.05 PS $ 225 $ 284 $ 413 $ 418 $ 362 $ - $ 362 100% 40 Public Works Benefits Worker's Comp 640.40.80.560-5100.06 PS $ 6,860 $ 9,000 $ 15,700 $ - $ 16,421 $ - $ 16,421 100% 40 Public Works Benefits Long Term Disability 640.40.80.560-5100.07 PS $ 526 $ 841 $ 1,150 $ 1,210 $ 1,479 $ - $ 1,479 100% 40 Public Works Benefits Deferred Compensation 640.40.80.560-5100.08 PS $ 8,102 $ 5,832 $ 7,507 $ 8,345 $ 6,410 $ - $ 6,410 100% 40 Public Works Benefits Unemployment Insurance 640.40.80.560-5100.09 PS $ 1,170 $ 225 $ - $ - $ - $ - $ - 100% 40 Public Works Benefits Uniform Allowance 640.40.80.560-5100.10 PS $ 700 $ 500 $ 590 $ 300 $ 300 $ - $ 300 100% 40 Public Works Benefits Medicare 640.40.80.560-5100.11 PS $ 2,894 $ 4,528 $ 5,896 $ 6,505 $ 6,739 $ - $ 6,739 100% 40 Public Works Benefits Cell Phone Allowance 640.40.80.560-5100.15 PS $ - $ 338 $ 540 $ 623 $ 540 $ - $ 540 100% 40 Public Works Benefits Other Post Employment Benefits 640.40.80.560-5100.17 PS $ - $ - $ - $ 770 $ 250 $ - $ 250 100% 40 Public Works Professional Services General 640.40.80.560-6000.01 OMF $ 6,291 $ 18,347 $ 25,979 $ 6,291 $ 50,000 $ (10,000) $ 40,000 80% 40 Public Works Professional Services Compliance Monitoring 640.40.80.560-6000.13 OMF $ 63,175 $ 69,136 $ 104,719 $ 98,244 $ 390,000 $ (78,000) $ 312,000 80% 40 Public Works Professional Services IW Pre Analysis 640.40.80.560-6000.14 OMF $ 1,043 $ 7,921 $ 3,326 $ 6,346 $ 10,000 $ (2,000) $ 8,000 80% 40 Public Works Professional Services Legal 640.40.80.560-6000.18 OMF $ - $ - $ - $ - $ - $ - $ - 80% 40 Public Works Supplies Special Department 640.40.80.560-6200.02 OMV $ - $ 1,161 $ 1,069 $ 3,301 $ 5,000 $ - $ 5,000 100% 40 Public Works Supplies-Public Works Industrial Waste Pretreatment 640.40.80.560-6280.39 OMV $ 259 $ 6,035 $ 5,940 $ 9,757 $ 10,000 $ - $ 10,000 100% 40 Public Works Dues & Subscriptions Memberships 640.40.80.560-6300.01 OMF $ 47,066 $ 35,397 $ 29,076 $ 36,486 $ 80,000 $ (16,000) $ 64,000 80% 40 Public Works Dues & Subscriptions Publications 640.40.80.560-6300.02 OMF $ - $ 101 $ 95 $ 108 $ 1,000 $ (200) $ 800 80% 40 Public Works Operating Fees NPDES Permit Compliance 640.40.80.560-6375.02 OMF $ 8,524 $ - $ - $ - $ - $ - $ - 80% 40 Public Works Operating Fees Operating Permits 640.40.80.560-6375.04 OMF $ 12,760 $ 10,110 $ 9,868 $ 9,953 $ 25,000 $ (5,000) $ 20,000 80% 40 Public Works Operating Fees Annual Waste Discharger 640.40.80.560-6375.05 OMF $ 78,027 $ 87,872 $ 90,670 $ 97,942 $ 110,000 $ (22,000) $ 88,000 80% 40 Public Works Operating Fees Fines and Penalties 640.40.80.560-6375.20 OMF $ 3,650 $ - $ - $ - $ 150,000 $ (30,000) $ 120,000 80% 40 Public Works Administrative Expenses Training/Conferences 640.40.80.560-6600.04 OMF $ 450 $ 3,388 $ 6,614 $ 7,700 $ 8,000 $ (1,600) $ 6,400 80% 40 Public Works Administrative Expenses Public/Legal Advertisement 640.40.80.560-6600.05 OMF $ - $ - $ - $ - $ 100 $ (20) $ 80 80% 40 Public Works Salaries Regular 640.40.80.640-5000.01 PS $ 658,416 $ 700,733 $ 635,660 $ 636,761 $ 866,403 $ - $ 866,403 100% 40 Public Works Salaries Part Time 640.40.80.640-5000.02 PS $ - $ 1,800 $ 17,362 $ 5,507 $ 25,000 $ - $ 25,000 100% 40 Public Works Salaries Overtime 640.40.80.640-5000.03 PS $ 55,388 $ 50,787 $ 57,284 $ 68,092 $ 80,000 $ - $ 80,000 100% 40 Public Works Salaries Holiday Pay 640.40.80.640-5000.04 PS $ 5,945 $ 3,460 $ 10,157 $ 12,214 $ 15,000 $ - $ 15,000 100% 40 Public Works Salaries Out of Class 640.40.80.640-5000.06 PS $ 325 $ 730 $ - $ - $ 5,000 $ - $ 5,000 100% 40 Public Works Salaries Admin Leave Pay 640.40.80.640-5000.07 PS $ 127 $ 181 $ 171 $ 175 $ 875 $ - $ 875 100% 40 Public Works Salaries Longevity Pay 640.40.80.640-5000.08 PS $ 6,655 $ 7,056 $ 7,367 $ 7,486 $ 10,210 $ - $ 10,210 100% 40 Public Works Salaries Worker's Comp 640.40.80.640-5000.11 PS $ - $ 8,918 $ - $ - $ - $ - $ - 100% 40 Public Works Salaries New Personnel Requests 640.40.80.640-5000.99 PS $ - $ - $ - $ - $ - $ - $ - 100% 40 Public Works Benefits PERS Pool Liability 640.40.80.640-5100.00 PS $ 136,588 $ 266,359 $ 145,328 $ 154,667 $ 188,001 $ - $ 188,001 100% 40 Public Works Benefits Retirement 640.40.80.640-5100.01 PS $ 76,404 $ 79,149 $ 69,539 $ 76,699 $ 105,286 $ - $ 105,286 100% 40 Public Works Benefits Health Insurance 640.40.80.640-5100.02 PS $ 134,551 $ 138,194 $ 129,383 $ 140,483 $ 173,694 $ - $ 173,694 100% 40 Public Works Benefits Dental Insurance 640.40.80.640-5100.03 PS $ 9,699 $ 8,836 $ 8,012 $ 8,041 $ 10,878 $ - $ 10,878 100% 40 Public Works Benefits Vision Insurance 640.40.80.640-5100.04 PS $ 1,567 $ 1,458 $ 1,340 $ 1,340 $ 1,819 $ - $ 1,819 100% 40 Public Works Benefits Life Insurance 640.40.80.640-5100.05 PS $ 825 $ 660 $ 685 $ 582 $ 657 $ - $ 657 100% 40 Public Works Benefits Worker's Comp 640.40.80.640-5100.06 PS $ 24,040 $ 32,000 $ 23,900 $ - $ 31,804 $ - $ 31,804 100% 40 Public Works Benefits Long Term Disability 640.40.80.640-5100.07 PS $ 2,313 $ 1,413 $ 1,347 $ 1,291 $ 1,757 $ - $ 1,757 100% 40 Public Works Benefits Deferred Compensation 640.40.80.640-5100.08 PS $ 30,738 $ 30,177 $ 28,961 $ 28,843 $ 37,640 $ - $ 37,640 100% 40 Public Works Benefits Unemployment Insurance 640.40.80.640-5100.09 PS $ 13,051 $ 2,025 $ - $ - $ - $ - $ - 100% 40 Public Works Benefits Uniform Allowance 640.40.80.640-5100.10 PS $ 1,350 $ 1,575 $ 2,160 $ 2,700 $ 5,340 $ - $ 5,340 100% 40 Public Works Benefits Medicare 640.40.80.640-5100.11 PS $ 11,121 $ 12,169 $ 11,229 $ 11,432 $ 14,316 $ - $ 14,316 100% 40 Public Works Benefits Cell Phone Allowance 640.40.80.640-5100.15 PS $ 27 $ 27 $ 27 $ 29 $ 28 $ - $ 28 100% 40 Public Works Benefits Other Post Employment Benefits 640.40.80.640-5100.17 PS $ - $ - $ - $ 2,134 $ 2,000 $ - $ 2,000 100% 40 Public Works Professional Services General 640.40.80.640-6000.01 OMF $ 950 $ - $ 33,573 $ 40,776 $ 75,000 $ (15,000) $ 60,000 80% 40 Public Works Professional Services Uniform 640.40.80.640-6000.09 OMF $ 8,205 $ 5,436 $ 8,839 $ 11,885 $ 15,000 $ (3,000) $ 12,000 80% 40 Public Works Utilities Electric 640.40.80.640-6100.01 OMV $ 1,505,267 $ 2,388,833 $ 2,455,073 $ 2,271,447 $ 2,550,000 $ - $ 2,550,000 100% 40 Public Works Supplies Special Department 640.40.80.640-6200.02 OMV $ 11,415 $ 17,156 $ 19,659 $ 28,964 $ 30,000 $ - $ 30,000 100% 40 Public Works Supplies Gasoline 640.40.80.640-6200.05 OMV $ 13,250 $ 15,740 $ 12,256 $ 12,088 $ 10,000 $ - $ 10,000 100% 40 Public Works Supplies Data Processing 640.40.80.640-6200.09 OMF $ - $ - $ - $ - $ - $ - $ - 80% 40 Public Works Supplies-Public Works Chemicals 640.40.80.640-6280.12 OMV $ 788,061 $ 776,500 $ 685,753 $ 1,359,347 $ 1,100,000 $ - $ 1,100,000 100% 40 Public Works Supplies-Public Works Industrial Pipeline Chemicals 640.40.80.640-6280.17 OMV $ - $ - $ - $ 961 $ - $ - $ - 100% 40 Public Works Dues & Subscriptions Memberships 640.40.80.640-6300.01 OMF $ 2,060 $ 2,060 $ 2,906 $ 2,660 $ 6,000 $ (1,200) $ 4,800 80% 40 Public Works Dues & Subscriptions Certifications 640.40.80.640-6300.03 OMF $ 977 $ 916 $ 195 $ 1,592 $ 5,000 $ (1,000) $ 4,000 80% 40 Public Works Operating Fees Sludge Disposal 640.40.80.640-6375.10 OMV $ 364,610 $ 442,125 $ 543,760 $ 804,222 $ 960,000 $ - $ 960,000 100% Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 6 FY 2024 Cost of Service Analysis
Sewer System Test Year Expenses Schedule 2
Department Description Account Code FY 2021 Actual FY 22 Budget FY 2023 Actual FY 2024 Actual FY 2025 Projected Adjusted 2025 Test Year
Expense1 Execution Factor
40 Public Works Repairs & Maintenance Equipment Rental 640.40.80.640-6400.04 OMF $ 7,284 $ 8,609 $ 9,527 $ 11,370 $ 50,000 $ (10,000) $ 40,000 80% 40 Public Works Administrative Expenses Training/Conferences 640.40.80.640-6600.04 OMF $ 567 $ 6,078 $ 12,568 $ 31,462 $ 40,000 $ (8,000) $ 32,000 80% 40 Public Works Salaries Regular 640.40.80.650-5000.01 PS $ 227,468 $ 243,852 $ 336,042 $ 387,131 $ 169,742 $ - $ 169,742 100% 40 Public Works Salaries Part Time 640.40.80.650-5000.02 PS $ - $ - $ - $ 7,343 $ 15,000 $ - $ 15,000 100% 40 Public Works Salaries Overtime 640.40.80.650-5000.03 PS $ 3,003 $ 14,234 $ 16,665 $ 17,863 $ 20,000 $ - $ 20,000 100% 40 Public Works Salaries Holiday Pay 640.40.80.650-5000.04 PS $ 1,948 $ 2,663 $ - $ - $ - $ - $ - 100% 40 Public Works Salaries Out of Class 640.40.80.650-5000.06 PS $ - $ - $ - $ - $ 1,500 $ - $ 1,500 100% 40 Public Works Salaries Admin Leave Pay 640.40.80.650-5000.07 PS $ - $ - $ 1,992 $ 2,645 $ 968 $ - $ 968 100% 40 Public Works Salaries Longevity Pay 640.40.80.650-5000.08 PS $ 1,529 $ 1,529 $ 1,008 $ 2,580 $ 2,130 $ - $ 2,130 100% 40 Public Works Benefits PERS Pool Liability 640.40.80.650-5100.00 PS $ 46,726 $ 93,773 $ 70,589 $ 80,779 $ 36,833 $ - $ 36,833 100% 40 Public Works Benefits Retirement 640.40.80.650-5100.01 PS $ 26,267 $ 26,089 $ 32,988 $ 39,291 $ 17,895 $ - $ 17,895 100% 40 Public Works Benefits Health Insurance 640.40.80.650-5100.02 PS $ 45,737 $ 32,887 $ 55,559 $ 60,240 $ 24,004 $ - $ 24,004 100% 40 Public Works Benefits Dental Insurance 640.40.80.650-5100.03 PS $ 3,056 $ 2,863 $ 3,815 $ 3,956 $ 1,748 $ - $ 1,748 100% 40 Public Works Benefits Vision Insurance 640.40.80.650-5100.04 PS $ 515 $ 503 $ 674 $ 693 $ 309 $ - $ 309 100% 40 Public Works Benefits Life Insurance 640.40.80.650-5100.05 PS $ 218 $ 179 $ 169 $ 187 $ 110 $ - $ 110 100% 40 Public Works Benefits Worker's Comp 640.40.80.650-5100.06 PS $ 8,990 $ 12,000 $ 11,700 $ - $ 6,231 $ - $ 6,231 100% 40 Public Works Benefits Long Term Disability 640.40.80.650-5100.07 PS $ 600 $ 650 $ 966 $ 1,067 $ 498 $ - $ 498 100% 40 Public Works Benefits Deferred Compensation 640.40.80.650-5100.08 PS $ 4,375 $ 7,111 $ 9,302 $ 9,943 $ 5,218 $ - $ 5,218 100% 40 Public Works Benefits Uniform Allowance 640.40.80.650-5100.10 PS $ 850 $ 1,075 $ 1,150 $ - $ - $ - $ - 100% 40 Public Works Benefits Medicare 640.40.80.650-5100.11 PS $ 3,475 $ 4,167 $ 5,377 $ 6,242 $ 2,584 $ - $ 2,584 100% 40 Public Works Professional Services General 640.40.80.650-6000.01 OMF $ 1,200 $ 3,001 $ 5,300 $ 2,000 $ 15,000 $ (3,000) $ 12,000 80% 40 Public Works Professional Services Uniform 640.40.80.650-6000.09 OMF $ 5,610 $ 7,522 $ 6,422 $ 8,777 $ 10,000 $ (2,000) $ 8,000 80% 40 Public Works Supplies-Public Works Laboratory 640.40.80.650-6280.13 OMV $ 82,184 $ 79,053 $ 82,345 $ 94,820 $ 92,000 $ - $ 92,000 100% 40 Public Works Dues & Subscriptions Memberships 640.40.80.650-6300.01 OMF $ 576 $ 768 $ 1,202 $ 663 $ 1,200 $ (240) $ 960 80% 40 Public Works Dues & Subscriptions Certifications 640.40.80.650-6300.03 OMF $ 485 $ 293 $ 510 $ 525 $ 1,200 $ (240) $ 960 80% 40 Public Works Repairs & Maintenance Minor Equipment/Other 640.40.80.650-6400.02 OMF $ 10,774 $ 5,513 $ 10,935 $ 10,041 $ 12,000 $ (2,400) $ 9,600 80% 40 Public Works Repairs & Maintenance Testing/Certifications 640.40.80.650-6400.19 OMF $ 47,236 $ 41,635 $ 53,644 $ 43,041 $ 55,000 $ (11,000) $ 44,000 80% 40 Public Works Administrative Expenses Training/Conferences 640.40.80.650-6600.04 OMF $ - $ 1,195 $ 5,514 $ 8,815 $ 9,000 $ (1,800) $ 7,200 80% 40 Public Works Salaries Regular 640.40.80.660-5000.01 PS $ 668,195 $ 634,323 $ 647,102 $ 742,463 $ 886,848 $ - $ 886,848 100% 40 Public Works Salaries Overtime 640.40.80.660-5000.03 PS $ 24,890 $ 33,317 $ 31,063 $ 37,558 $ 40,000 $ - $ 40,000 100% 40 Public Works Salaries Out of Class 640.40.80.660-5000.06 PS $ - $ - $ - $ 1,126 $ 5,000 $ - $ 5,000 100% 40 Public Works Salaries Worker's Comp 640.40.80.660-5000.11 PS $ - $ - $ - $ 327 $ - $ - $ - 100% 40 Public Works Salaries Admin Leave Pay 640.40.80.660-5000.07 PS $ 1,525 $ 2,176 $ 2,054 $ 2,095 $ 1,428 $ - $ 1,428 100% 40 Public Works Salaries Longevity Pay 640.40.80.660-5000.08 PS $ 4,831 $ 4,894 $ 4,985 $ 5,469 $ 10,400 $ - $ 10,400 100% 40 Public Works Benefits PERS Pool Liability 640.40.80.660-5100.00 PS $ 135,998 $ 239,489 $ 155,674 $ 194,215 $ 192,437 $ - $ 192,437 100% 40 Public Works Benefits Retirement 640.40.80.660-5100.01 PS $ 72,394 $ 66,132 $ 65,418 $ 83,395 $ 104,632 $ - $ 104,632 100% 40 Public Works Benefits Health Insurance 640.40.80.660-5100.02 PS $ 130,652 $ 127,801 $ 132,367 $ 128,412 $ 147,050 $ - $ 147,050 100% 40 Public Works Benefits Dental Insurance 640.40.80.660-5100.03 PS $ 11,131 $ 9,543 $ 8,960 $ 9,405 $ 12,267 $ - $ 12,267 100% 40 Public Works Benefits Vision Insurance 640.40.80.660-5100.04 PS $ 1,824 $ 1,595 $ 1,520 $ 1,569 $ 2,051 $ - $ 2,051 100% 40 Public Works Benefits Life Insurance 640.40.80.660-5100.05 PS $ 759 $ 620 $ 629 $ 607 $ 542 $ - $ 542 100% 40 Public Works Benefits Worker's Comp 640.40.80.660-5100.06 PS $ 24,280 $ 32,000 $ 26,100 $ - $ 32,555 $ - $ 32,555 100% 40 Public Works Benefits Long Term Disability 640.40.80.660-5100.07 PS $ 2,778 $ 1,795 $ 1,831 $ 1,984 $ 1,724 $ - $ 1,724 100% 40 Public Works Benefits Deferred Compensation 640.40.80.660-5100.08 PS $ 28,778 $ 25,910 $ 27,747 $ 32,916 $ 42,539 $ - $ 42,539 100% 40 Public Works Benefits Unemployment Insurance 640.40.80.660-5100.09 PS $ - $ - $ 1,796 $ - $ - $ - $ - 100% 40 Public Works Benefits Uniform Allowance 640.40.80.660-5100.10 PS $ 2,088 $ 2,088 $ 2,400 $ 2,145 $ 4,260 $ - $ 4,260 100% 40 Public Works Benefits Medicare 640.40.80.660-5100.11 PS $ 10,636 $ 10,875 $ 10,750 $ 12,589 $ 14,423 $ - $ 14,423 100% 40 Public Works Benefits Cell Phone Allowance 640.40.80.660-5100.15 PS $ 324 $ 324 $ 324 $ 347 $ 324 $ - $ 324 100% 40 Public Works Professional Services General 640.40.80.660-6000.01 OMF $ 43,325 $ 30,117 $ 37,628 $ 43,935 $ 70,000 $ (14,000) $ 56,000 80% 40 Public Works Professional Services Weed Abatement 640.40.80.660-6000.07 OMF $ - $ 7,148 $ 6,373 $ 5,713 $ 10,000 $ (2,000) $ 8,000 80% 40 Public Works Professional Services Uniform 640.40.80.660-6000.09 OMF $ 8,205 $ 5,435 $ 9,184 $ 9,990 $ 15,000 $ (3,000) $ 12,000 80% 40 Public Works Professional Services Consultant 640.40.80.660-6000.10 OMF $ - $ - $ 3,350 $ - $ - $ - $ - 80% 40 Public Works Supplies Special Department 640.40.80.660-6200.02 OMF $ 285,732 $ 414,540 $ 477,646 $ 431,872 $ 400,000 $ (80,000) $ 320,000 80% 40 Public Works Supplies Gasoline 640.40.80.660-6200.05 OMV $ 20,756 $ 27,577 $ 22,453 $ 44,138 $ 40,000 $ - $ 40,000 100% 40 Public Works Supplies Radio Communication & Maint 640.40.80.660-6200.07 OMF $ - $ 41 $ - $ - $ 1,000 $ (200) $ 800 80% 40 Public Works Supplies CNG 640.40.80.660-6200.12 OMV $ 1,717 $ - $ - $ - $ - $ - $ - 100% 40 Public Works Supplies-Public Works Protective Clothing 640.40.80.660-6280.14 OMF $ 9,471 $ 16,641 $ 18,179 $ 16,467 $ 20,000 $ (4,000) $ 16,000 80% 40 Public Works Supplies-Public Works Mechanics Tools 640.40.80.660-6280.15 OMF $ 8,979 $ 8,812 $ 14,230 $ 14,679 $ 15,000 $ (3,000) $ 12,000 80% 40 Public Works Supplies-Public Works UV System Supplies 640.40.80.660-6280.16 OMF $ 304,375 $ 340,211 $ 89,451 $ 257,121 $ 280,000 $ (56,000) $ 224,000 80% 40 Public Works Supplies-Public Works Industrial Wastewater 640.40.80.660-6280.42 OMF $ 20,100 $ 12,414 $ 14,010 $ 2,969 $ 20,000 $ (4,000) $ 16,000 80% 40 Public Works Dues & Subscriptions Memberships 640.40.80.660-6300.01 OMF $ 1,536 $ 1,536 $ 1,818 $ 2,431 $ 2,500 $ (500) $ 2,000 80% 40 Public Works Dues & Subscriptions Certifications 640.40.80.660-6300.03 OMF $ 581 $ 1,271 $ 1,220 $ 1,517 $ 2,000 $ (400) $ 1,600 80% 40 Public Works Maintenance Agreements & Licenses Maintenance Agreements 640.40.80.660-6350.03 OMF $ 113,756 $ 60,127 $ 97,020 $ 37,601 $ 130,000 $ (26,000) $ 104,000 80% 40 Public Works Maintenance Agreements & Licenses SCADA 640.40.80.660-6350.04 OMF $ 107,697 $ 179,025 $ 118,621 $ 124,763 $ 185,000 $ (37,000) $ 148,000 80% 40 Public Works Repairs & Maintenance Building 640.40.80.660-6400.01 OMF $ 54,559 $ 4,668 $ 4,433 $ 50,404 $ 70,000 $ (14,000) $ 56,000 80% 40 Public Works Repairs & Maintenance Minor Equipment/Other 640.40.80.660-6400.02 OMF $ 79,827 $ 110,605 $ 150,412 $ 163,616 $ 175,000 $ (35,000) $ 140,000 80% 40 Public Works Repairs & Maintenance Major Repair & Contingency 640.40.80.660-6400.03 OMF $ 94,035 $ 27,308 $ 132,411 $ 132,223 $ 200,000 $ (40,000) $ 160,000 80% 40 Public Works Repairs & Maintenance Equipment Rental 640.40.80.660-6400.04 OMF $ 7,131 $ 10,014 $ 17,046 $ 1,771 $ 22,000 $ (4,400) $ 17,600 80% 40 Public Works Repairs & Maintenance Testing/Certifications 640.40.80.660-6400.19 OMF $ - $ - $ 1,066 $ - $ 1,200 $ (240) $ 960 80% 40 Public Works Repairs & Maintenance Property Maintenance 640.40.80.660-6400.20 OMF $ 2,181 $ 7,392 $ 38 $ 13,060 $ 5,000 $ (1,000) $ 4,000 80% 40 Public Works Administrative Expenses Mileage Reimbursement 640.40.80.660-6600.03 OMF $ 84 $ - $ - $ - $ 400 $ (80) $ 320 80% 40 Public Works Administrative Expenses Training/Conferences 640.40.80.660-6600.04 OMF $ 2,026 $ 9,714 $ 9,285 $ 18,469 $ 25,000 $ (5,000) $ 20,000 80% 40 Public Works Capital Outlay Equipment New 640.40.80.660-7000.03 CO $ 123,019 $ 5,582 $ 144,853 $ - $ - $ - $ - 25% 40 Public Works Capital Outlay General 640.40.80.660-7000.99 CO $ - $ 650,536 $ 290,693 $ - $ - $ - $ - 25% 40 Public Works Capital Improvement - Water/Sewer Water/Sewer Lines 640.40.80.660-8075.01 CO $ - $ - $ - $ 442,524 $ - $ - $ - 25% 40 Public Works Salaries Regular 640.40.80.670-5000.01 PS $ 647,275 $ 659,808 $ 669,157 $ 709,619 $ 816,151 $ - $ 816,151 100% 40 Public Works Salaries Overtime 640.40.80.670-5000.03 PS $ 45,796 $ 56,878 $ 85,407 $ 93,544 $ 90,000 $ - $ 90,000 100% 40 Public Works Salaries Holiday Pay 640.40.80.670-5000.04 PS $ 463 $ - $ 494 $ 1,228 $ 1,500 $ - $ 1,500 100% 40 Public Works Salaries Out of Class 640.40.80.670-5000.06 PS $ - $ - $ 853 $ 75 $ - $ - $ - 100% Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 7 FY 2024 Cost of Service Analysis
Sewer System Test Year Expenses Schedule 2
Department Description Account Code FY 2021 Actual FY 22 Budget FY 2023 Actual FY 2024 Actual FY 2025 Projected Adjusted 2025 Test Year
Expense1 Execution Factor
40 Public Works Salaries Admin Leave Pay 640.40.80.670-5000.07 PS $ 3,310 $ 5,517 $ 3,281 $ 1,222 $ 3,788 $ - $ 3,788 100% 40 Public Works Salaries Longevity Pay 640.40.80.670-5000.08 PS $ 4,802 $ 3,890 $ 4,347 $ 4,899 $ 12,510 $ - $ 12,510 100% 40 Public Works Salaries Worker's Comp 640.40.80.670-5000.11 PS $ - $ - $ - $ 19 $ - $ - $ - 100% 40 Public Works Salaries New Personnel Requests 640.40.80.670-5000.99 PS $ - $ - $ - $ - $ - $ - $ - 100% 40 Public Works Benefits PERS Pool Liability 640.40.80.670-5100.00 PS $ 132,256 $ 228,818 $ 161,952 $ 181,763 $ 177,097 $ - $ 177,097 100% 40 Public Works Benefits Retirement 640.40.80.670-5100.01 PS $ 65,541 $ 61,108 $ 61,891 $ 74,725 $ 90,804 $ - $ 90,804 100% 40 Public Works Benefits Health Insurance 640.40.80.670-5100.02 PS $ 130,461 $ 128,535 $ 167,643 $ 179,562 $ 211,261 $ - $ 211,261 100% 40 Public Works Benefits Dental Insurance 640.40.80.670-5100.03 PS $ 10,057 $ 8,371 $ 9,226 $ 10,585 $ 13,732 $ - $ 13,732 100% 40 Public Works Benefits Vision Insurance 640.40.80.670-5100.04 PS $ 1,673 $ 1,440 $ 1,516 $ 1,788 $ 2,311 $ - $ 2,311 100% 40 Public Works Benefits Life Insurance 640.40.80.670-5100.05 PS $ 690 $ 436 $ 582 $ 647 $ 639 $ - $ 639 100% 40 Public Works Benefits Worker's Comp 640.40.80.670-5100.06 PS $ 17,930 $ 23,000 $ 27,100 $ - $ 29,959 $ - $ 29,959 100% 40 Public Works Benefits Long Term Disability 640.40.80.670-5100.07 PS $ 2,826 $ 1,932 $ 2,162 $ 2,276 $ 2,125 $ - $ 2,125 100% 40 Public Works Benefits Deferred Compensation 640.40.80.670-5100.08 PS $ 29,764 $ 24,592 $ 23,457 $ 24,003 $ 27,024 $ - $ 27,024 100% 40 Public Works Benefits Unemployment Insurance 640.40.80.670-5100.09 PS $ - $ - $ 109 $ - $ - $ - $ - 100% 40 Public Works Benefits Uniform Allowance 640.40.80.670-5100.10 PS $ 1,813 $ 2,313 $ 1,890 $ 3,675 $ 4,950 $ - $ 4,950 100% 40 Public Works Benefits Medicare 640.40.80.670-5100.11 PS $ 10,667 $ 11,562 $ 11,213 $ 12,894 $ 13,541 $ - $ 13,541 100% 40 Public Works Benefits Cell Phone Allowance 640.40.80.670-5100.15 PS $ 729 $ 324 $ 414 $ 780 $ 729 $ - $ 729 100% 40 Public Works Professional Services General 640.40.80.670-6000.01 OMF $ 545 $ 35,599 $ 107,256 $ 110,942 $ 150,000 $ (30,000) $ 120,000 80% 40 Public Works Supplies Special Department 640.40.80.670-6200.02 OMV $ 22,538 $ 45,854 $ 105,876 $ 110,788 $ 110,000 $ - $ 110,000 100% 40 Public Works Supplies Gasoline 640.40.80.670-6200.05 OMV $ 11,831 $ 15,277 $ 11,896 $ 11,064 $ 12,000 $ - $ 12,000 100% 40 Public Works Supplies Data Processing 640.40.80.670-6200.09 OMF $ - $ - $ - $ - $ - $ - $ - 80% 40 Public Works Supplies CNG 640.40.80.670-6200.12 OMV $ 131 $ - $ - $ - $ - $ - $ - 100% 40 Public Works Supplies-Public Works Mechanics Tools 640.40.80.670-6280.15 OMF $ 4,073 $ 4,695 $ 17,099 $ 24,321 $ 20,000 $ (4,000) $ 16,000 80% 40 Public Works Supplies-Public Works Industrial Wastewater 640.40.80.670-6280.42 OMF $ 4,372 $ 26,774 $ 33,913 $ 36,492 $ 40,000 $ (8,000) $ 32,000 80% 40 Public Works Dues & Subscriptions Memberships 640.40.80.670-6300.01 OMF $ 2,060 $ 2,060 $ 2,106 $ 1,989 $ 5,000 $ (1,000) $ 4,000 80% 40 Public Works Dues & Subscriptions Certifications 640.40.80.670-6300.03 OMF $ 948 $ 818 $ 695 $ 1,385 $ 10,000 $ (2,000) $ 8,000 80% 40 Public Works Maintenance Agreements & Licenses Maintenance Agreements 640.40.80.670-6350.03 OMF $ 7,057 $ 6,673 $ 4,500 $ - $ 10,000 $ (2,000) $ 8,000 80% 40 Public Works Maintenance Agreements & Licenses SCADA 640.40.80.670-6350.04 OMF $ 60,000 $ 70,885 $ 64,038 $ 64,500 $ 80,000 $ (16,000) $ 64,000 80% 40 Public Works Repairs & Maintenance Minor Equipment/Other 640.40.80.670-6400.02 OMF $ 52,290 $ 132,557 $ 231,329 $ 281,071 $ 340,000 $ (68,000) $ 272,000 80% 40 Public Works Repairs & Maintenance Equipment Rental 640.40.80.670-6400.04 OMF $ - $ 2,551 $ 7,157 $ 53,372 $ 60,000 $ (12,000) $ 48,000 80% 40 Public Works Repairs & Maintenance Emergency 640.40.80.670-6400.15 OMF $ - $ 22,810 $ 29,397 $ 29,666 $ 30,000 $ (6,000) $ 24,000 80% 40 Public Works Administrative Expenses Training/Conferences 640.40.80.670-6600.04 OMF $ 6,938 $ 10,027 $ 20,390 $ 38,070 $ 40,000 $ (8,000) $ 32,000 80% 40 Public Works Administrative Expenses Employee Recruitment 640.40.80.670-6600.07 OMF $ - $ - $ - $ - $ - $ - $ - 80% 40 Public Works Professional Services General 640.40.80.675-6000.01 OMF $ 2,078 $ 34,588 $ 41,408 $ 56,876 $ 50,000 $ (10,000) $ 40,000 80% 40 Public Works Utilities Electric 640.40.80.675-6100.01 OMV $ 12,922 $ 71,731 $ 77,560 $ 64,897 $ 100,000 $ - $ 100,000 100% 40 Public Works Utilities Telephone 640.40.80.675-6100.02 OMV $ - $ 670 $ 629 $ 770 $ 1,000 $ - $ 1,000 100% 40 Public Works Supplies Special Department 640.40.80.675-6200.02 OMV $ 10,416 $ 36,818 $ 70,825 $ 64,044 $ 125,000 $ - $ 125,000 100% 40 Public Works Maintenance Agreements & Licenses Maintenance Agreements 640.40.80.675-6350.03 OMF $ 13,530 $ 54,622 $ 54,622 $ 54,622 $ 60,000 $ (12,000) $ 48,000 80% 40 Public Works Repairs & Maintenance Building 640.40.80.675-6400.01 OMF $ - $ - $ - $ - $ 15,000 $ (3,000) $ 12,000 80% 40 Public Works Repairs & Maintenance Equipment Rental 640.40.80.675-6400.04 OMF $ - $ - $ - $ - $ 100,000 $ (20,000) $ 80,000 80% 40 Public Works Repairs & Maintenance Property Maintenance 640.40.80.675-6400.20 OMF $ - $ - $ - $ - $ 5,000 $ (1,000) $ 4,000 80% 45 Engineering Salaries Regular 640.45.41.000-5000.01 PS $ 128,502 $ 1,114 $ 59,375 $ 301,949 $ 460,919 $ - $ 460,919 100% 45 Engineering Salaries Part Time 640.45.41.000-5000.02 PS $ - $ 6,919 $ 10,811 $ 12,671 $ 40,000 $ - $ 40,000 100% 45 Engineering Salaries Overtime 640.45.41.000-5000.03 PS $ 79 $ - $ - $ - $ - $ - $ - 100% 45 Engineering Salaries Out of Class 640.45.41.000-5000.06 PS $ - $ - $ 1,429 $ 8,032 $ 22,145 $ - $ 22,145 100% 45 Engineering Salaries Admin Leave Pay 640.45.41.000-5000.07 PS $ - $ - $ 2,900 $ 3,104 $ 9,133 $ - $ 9,133 100% 45 Engineering Salaries Longevity Pay 640.45.41.000-5000.08 PS $ 1,571 $ - $ - $ 1,743 $ 4,320 $ - $ 4,320 100% 45 Engineering Benefits PERS Pool Liability 640.45.41.000-5100.00 PS $ 25,958 $ 400 $ 81,820 $ 98,719 $ 100,015 $ - $ 100,015 100% 45 Engineering Benefits Retirement 640.45.41.000-5100.01 PS $ 10,497 $ 58 $ 2,580 $ 19,326 $ 30,754 $ - $ 30,754 100% 45 Engineering Benefits Health Insurance 640.45.41.000-5100.02 PS $ 13,822 $ - $ 7,537 $ 52,177 $ 84,039 $ - $ 84,039 100% 45 Engineering Benefits Dental Insurance 640.45.41.000-5100.03 PS $ 1,060 $ - $ 470 $ 2,866 $ 4,757 $ - $ 4,757 100% 45 Engineering Benefits Vision Insurance 640.45.41.000-5100.04 PS $ 191 $ - $ 78 $ 473 $ 783 $ - $ 783 100% 45 Engineering Benefits Life Insurance 640.45.41.000-5100.05 PS $ 177 $ - $ 89 $ 491 $ 604 $ - $ 604 100% 45 Engineering Benefits Worker's Comp 640.45.41.000-5100.06 PS $ - $ - $ - $ - $ 16,920 $ - $ 16,920 100% 45 Engineering Benefits Long Term Disability 640.45.41.000-5100.07 PS $ 535 $ - $ 232 $ 1,335 $ 2,163 $ - $ 2,163 100% 45 Engineering Benefits Deferred Compensation 640.45.41.000-5100.08 PS $ 1,044 $ - $ - $ - $ - $ - $ - 100% 45 Engineering Benefits Medicare 640.45.41.000-5100.11 PS $ 1,907 $ 117 $ 1,084 $ 4,958 $ 7,076 $ - $ 7,076 100% 45 Engineering Benefits Cell Phone Allowance 640.45.41.000-5100.15 PS $ 153 $ 18 $ 216 $ 972 $ 1,296 $ - $ 1,296 100% 45 Engineering Professional Services General 640.45.41.000-6000.01 PS $ - $ 788 $ 88,638 $ 86,434 $ - $ - $ - 100% 45 Engineering Capital Outlay General 640.45.41.000-7000.99 CO $ - $ - $ - $ - $ - $ - $ - 25% 50 Administration Salaries Regular 640.45.50.000-5000.01 PS $ - $ - $ 32,585 $ 43,707 $ 180,309 $ - $ 180,309 100% 50 Administration Salaries Out of Class 640.45.50.000-5000.06 PS $ - $ - $ - $ - $ - $ - $ - 100% 50 Administration Salaries Admin Leave Pay 640.45.50.000-5000.07 PS $ - $ - $ 2,985 $ 869 $ 3,910 $ - $ 3,910 100% 50 Administration Salaries Longevity Pay 640.45.50.000-5000.08 PS $ - $ - $ 115 $ 306 $ 1,722 $ - $ 1,722 100% 50 Administration Benefits PERS Pool Liability 640.45.50.000-5100.00 PS $ - $ - $ 13,358 $ 15,693 $ 39,126 $ - $ 39,126 100% 50 Administration Benefits Retirement 640.45.50.000-5100.01 PS $ - $ - $ 2,021 $ 2,999 $ 13,033 $ - $ 13,033 100% 50 Administration Benefits Health Insurance 640.45.50.000-5100.02 PS $ - $ - $ 5,035 $ 5,654 $ 23,754 $ - $ 23,754 100% 50 Administration Benefits Dental Insurance 640.45.50.000-5100.03 PS $ - $ - $ 239 $ 296 $ 1,363 $ - $ 1,363 100% 50 Administration Benefits Vision Insurance 640.45.50.000-5100.04 PS $ - $ - $ 42 $ 51 $ 234 $ - $ 234 100% 50 Administration Benefits Life Insurance 640.45.50.000-5100.05 PS $ - $ - $ 35 $ 46 $ 141 $ - $ 141 100% 50 Administration Benefits Worker's Comp 640.45.50.000-5100.06 PS $ - $ - $ - $ - $ 6,619 $ - $ 6,619 100% 50 Administration Benefits Long Term Disability 640.45.50.000-5100.07 PS $ - $ - $ 85 $ 117 $ 497 $ - $ 497 100% 50 Administration Benefits Deferred Compensation 640.45.50.000-5100.08 PS $ - $ - $ 630 $ 1,389 $ 4,375 $ - $ 4,375 100% 50 Administration Benefits Medicare 640.45.50.000-5100.11 PS $ - $ - $ 523 $ 657 $ 2,717 $ - $ 2,717 100% 50 Administration Benefits Cell Phone Allowance 640.45.50.000-5100.15 PS $ - $ - $ 102 $ 156 $ 432 $ - $ 432 100% 00 Non Departmental Capital Improvements-Wastewater Plant Solid Replacement/Imp 650.00.00.900-8050.16 CO $ - $ - $ - $ - $ - $ - $ - 25% 00 Non Departmental Alternative Energy Solar 650.00.00.900-8450.03 N/A $ 802,848 $ 332 $ - $ - $ - $ - $ - 40 Public Works Debt Service-Principal 2012 Issue 650.40.80.005-8900.22 N/A $ 785,375 $ - $ - $ 975,925 $ - $ - $ - Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 8 FY 2024 Cost of Service Analysis
Sewer System Test Year Expenses Schedule 2
Department Description Account Code FY 2021 Actual FY 22 Budget FY 2023 Actual FY 2024 Actual FY 2025 Projected Adjusted 2025 Test Year
Expense1 Execution Factor
40 Public Works Debt Service-Interest 2009 Issue 650.40.80.005-8910.20 N/A $ 545,263 $ 545,263 $ 545,263 $ 272,632 $ - $ - $ - 40 Public Works Debt Service-Interest 2012 Issue 650.40.80.005-8910.22 N/A $ 282,631 $ 251,353 $ 214,338 $ 97,754 $ - $ - $ - 40 Public Works Debt Service-Other Costs Admin/Audit Fees 650.40.80.005-8920.01 N/A $ 3,125 $ 2,446 $ 1,550 $ 1,707 $ - $ - $ - 40 Public Works Salaries Part Time 640.40.50.001-5000.02 PS $ - $ - $ - $ - $ 8,000 $ - $ 8,000 100% 40 Public Works Benefits Annual Physical Exam 640.40.60.520-5100.12 PS $ - $ - $ - $ - $ 600 $ - $ 600 100% 40 Public Works Benefits Cell Phone Allowance 640.40.60.530-5100.15 PS $ - $ - $ - $ - $ 300 $ - $ 300 100% 40 Public Works Debt Service-Principal 2009 Issue 640.40.80.005-8900.20 N/A $ - $ - $ - $ - $ 271,600 $ (271,600) $ - 40 Public Works Administrative Expenses Other Expenses 640.40.80.015-6600.30 PS $ - $ - $ - $ - $ 15,000 $ - $ 15,000 100% 40 Public Works Capital Outlay Equipment Replacement 640.40.80.650-7000.04 CO $ - $ - $ - $ - $ 40,000 $ (40,000) $ - 25% 40 Public Works Capital Outlay Equipment Replacement 640.40.80.660-7000.04 CO $ - $ - $ - $ - $ 285,000 $ (285,000) $ - 25% 40 Public Works Capital Outlay Equipment New 640.40.80.670-7000.03 CO $ - $ - $ - $ - $ 175,000 $ (175,000) $ - 25% 50 Administration Salaries Overtime 640.45.50.000-5000.03 PS $ - $ - $ - $ - $ - $ - $ - 100% 50 Administration Salaries New Personnel Requests 640.45.50.000-5000.99 PS $ - $ - $ - $ - $ 3,162 $ - $ 3,162 100% 00 Non Departmental Capital Improvements-Wastewater Plant Liquid Maint/Rehab 640.00.00.900-8050.11 CO $ - $ - $ - $ 99,410 $ - $ - $ - 25% Additional FTEs 0 PS $ - $ - $ - $ - $ - $ - $ - 100%
Additional FTEs Benefits 0 PS $ - $ - $ - $ - $ - $ - $ - 100% Subtotal $ 27,293,996 $ 21,770,052 $ 22,962,906 $ 21,112,545 $ 25,639,116 $ (6,596,772) $ 19,042,344 Debt Service
2012 Series Revenue Bonds ED 2,227,253 908,878 (440,806) 468,072 2009 Series Revenue Bonds ED 1,058,763 1,605,113 (778,480) 826,633 Debt Service Subtotal $ - $ - $ - $ 3,286,015 $ 2,513,990 $ (1,219,285) $ 1,294,705 Capital Projects
Projects Designated to be Paid with Cash CO 2,776,057 4,306,265 $ 4,306,265 Projects Paid from Revenue Fund CO
Capital Projects Subtotal $ - $ - $ - $ 2,776,057 $ 4,306,265 $ - $ 4,306,265 Contribution to (Use of) Reserves
Contribution to (Use of) Reserves OBLE (5,306,680) $ (5,306,680) Other Non Rate Revenue (2,910,045) $ (2,910,045)
Contribution to (Use of) Reserves Subtotal $ - $ - $ - $ - $ (8,216,725) $ - $ (8,216,725) Total Test Year Expenses2 $ 27,293,996 $ 21,770,052 $ 22,962,906 $ 27,174,617 $ 24,242,646 $ (7,816,057) $ 16,426,588 1 The projections are based on the FY 2025 Preliminary Budget 2 Excludes depreciation and non-cash items to establish the cash-basis of revenue requirements.

Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 9 FY 2024 Cost of Service Analysis
Cost Allocation Factors Schedule 3
Customer Collection Treatment Disposal Total
No Program Indirect Indirect 3.67% 17.94% 68.46% 9.93% 100.00% Administration Customer Customer 100.00% 0.00% 0.00% 0.00% 100.00% Departmental Legal Services Customer Treatment 0.00% 0.00% 100.00% 0.00% 100.00% Debt Service Indirect Disposal 0.00% 0.00% 0.00% 100.00% 100.00% Administration/Engineering Fixed Assets Collection 0.00% 100.00% 0.00% 0.00% 100.00% Fiscal Management Customer Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% Code Compliance Indirect Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% Facilities Indirect
Custodial Indirect
Light Duty Treatment
Heavy Duty Treatment
Regulatory Treatment/Disposal
Treatment Treatment
Laboratory Treatment Fixed Assets
Plant Maintenance Treatment
Collection Systems Maintenance Collection Collection $ 71,478,763 CNG Disposal Treatment $ 48,683,344
General Indirect Solids Handling $ 44,046,942
Odor Control $ 97,757
Nitrogen $ 226,491
Customer $ 8,590,301
$ 173,123,598.13
Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 10 FY 2024 Cost of Service Analysis
Sewer System Operating & Debt Service Expense Allocation to Functions Schedule 4 Test Year COS Allocation Customer Collection Treatment Disposal Total Customer Collection Treatment Disposal Basis/Factor % Allocation % Allocation % Allocation % Allocation % Allocation $ Allocation $ Allocation $ Allocation $ Allocation General PFIP Credit Reimbursement PFIP Credit Reimbursem$ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% $ - $ - $ - $ - General Capital Outlay Equipment Replacement $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-Wastewater Zone 22 $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-Wastewater Zone 24 $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Fiscal Management Professional Services General $ - Customer 100.00% 0.00% 0.00% 0.00% 100.00% - - - - Debt Service Professional Services General $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Debt Service Administrative Expenses Support Services-Indirect La $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Debt Service Administrative Expenses Support Services-IT $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Debt Service Administrative Expenses IT Fund Contribution $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Debt Service Debt Service-Interest PFIP Loan Transportation $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Administration/Engineering Professional Services General $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Professional Services Contract Services $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Administrative Expenses Support Services-Indirect La $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Administrative Expenses Support Services-IT $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Administrative Expenses IT Fund Contribution $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - No Program Professional Services General $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - No Program Capital Outlay Equipment New $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - No Program Capital Outlay General $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Professional Services General $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Depreciation Buildings $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Depreciation Building Improvements $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Depreciation Computer Hardware $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Depreciation Software $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Depreciation Machinery & Equipment $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Depreciation Vehicles $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Depreciation Streets $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Depreciation Sewer Lines $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Depreciation Sewer Plant $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Outlay Vehicles-Minor $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Outlay Vehicles-Major $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Outlay Equipment New $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Outlay Equipment Replacement $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Outlay Operations Apparatus-Major $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Outlay Computer Software $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Outlay Storage Tank $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Outlay Aeration Basin $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Outlay General $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-General Government Building $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-Wastewater Collection Line Ma$ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-Wastewater Collection Line Re $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-Wastewater Collection Trunk R$ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-Wastewater Collection Pump S $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-Wastewater Plant Liquid Repla $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-Wastewater Plant Solid Mainte $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-Wastewater Plant Solid Replac$ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-Wastewater Other Misc Improv $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-Wastewater Clarifier $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-Wastewater Plant Expansion/Im$ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Improvements-Water Reclaimed Water Line N$ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Alternative Energy Food To Fuel $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Alternative Energy Biogas/CNG $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Alternative Energy Solar $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Capital Asset Expenditure Adjustments Current Year $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Departmental Legal Services Legal Services Public Works $ 50,000 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 50,000 - - - Departmental Legal Services Legal Services Engineering $ 10,000 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 10,000 - - - Fiscal Management Salaries Regular $ 159,735 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 159,735 - - - Fiscal Management Salaries Overtime $ 500 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 500 - - - Fiscal Management Salaries Out of Class $ 1,000 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 1,000 - - - Fiscal Management Salaries Admin Leave Pay $ 1,423 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 1,423 - - - Fiscal Management Salaries Longevity Pay $ 2,346 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 2,346 - - - Fiscal Management Benefits PERS Pool Liability $ 34,661 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 34,661 - - - Fiscal Management Benefits Retirement $ 13,673 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 13,673 - - - Fiscal Management Benefits Health Insurance $ 34,213 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 34,213 - - - Fiscal Management Benefits Dental Insurance $ 1,900 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 1,900 - - - Fiscal Management Benefits Vision Insurance $ 327 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 327 - - - Fiscal Management Benefits Life Insurance $ 133 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 133 - - - Fiscal Management Benefits Worker's Comp $ 5,864 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 5,864 - - - Fiscal Management Benefits Long Term Disability $ 613 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 613 - - - Fiscal Management Benefits Deferred Compensation $ 1,392 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 1,392 - - - Fiscal Management Benefits Medicare $ 2,404 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 2,404 - - - Fiscal Management Benefits Cell Phone Allowance $ 360 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 360 - - - Fiscal Management Benefits Other Post Employment Benefits $ 3,000 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 3,000 - - - Fiscal Management Professional Services General $ 56,000 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 56,000 - - - Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 11 FY 2024 Cost of Service Analysis
Sewer System Operating & Debt Service Expense Allocation to Functions Schedule 4 Test Year COS Allocation Customer Collection Treatment Disposal Total Customer Collection Treatment Disposal Basis/Factor % Allocation % Allocation % Allocation % Allocation % Allocation $ Allocation $ Allocation $ Allocation $ Allocation Fiscal Management Professional Services Utility Statement Processing $ 80,000 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 80,000 - - - Fiscal Management Professional Services Accounting and Auditing $ - Customer 100.00% 0.00% 0.00% 0.00% 100.00% - - - - Fiscal Management Supplies Special Department $ - Customer 100.00% 0.00% 0.00% 0.00% 100.00% - - - - Code Compliance Salaries Regular $ 7,728 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 284 1,386 5,291 767 Code Compliance Salaries Admin Leave Pay $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Code Compliance Salaries Longevity Pay $ 140 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 5 25 96 14 Code Compliance Benefits PERS Pool Liability $ 2,048 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 75 367 1,402 203 Code Compliance Benefits Retirement $ 521 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 19 93 357 52 Code Compliance Benefits Health Insurance $ 1,764 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 65 316 1,208 175 Code Compliance Benefits Dental Insurance $ 84 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 3 15 58 8 Code Compliance Benefits Vision Insurance $ 15 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 1 3 10 1 Code Compliance Benefits Life Insurance $ 12 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 0 2 8 1 Code Compliance Benefits Worker's Comp $ 284 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 10 51 194 28 Code Compliance Benefits Long Term Disability $ 43 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 2 8 29 4 Code Compliance Benefits Deferred Compensation $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Code Compliance Benefits Uniform Allowance $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Code Compliance Benefits Medicare $ 116 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 4 21 79 12 Code Compliance Benefits Cell Phone Allowance $ 101 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 4 18 69 10 Administration Salaries Regular $ 96,931 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 96,931 - - - Administration Salaries Overtime $ 500 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 500 - - - Administration Salaries Out of Class $ - Customer 100.00% 0.00% 0.00% 0.00% 100.00% - - - - Administration Salaries Admin Leave Pay $ 2,594 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 2,594 - - - Administration Salaries Longevity Pay $ 1,150 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 1,150 - - - Administration Salaries New Personnel Requests $ - Customer 100.00% 0.00% 0.00% 0.00% 100.00% - - - - Administration Benefits PERS Pool Liability $ 21,034 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 21,034 - - - Administration Benefits Retirement $ 6,056 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 6,056 - - - Administration Benefits Health Insurance $ 9,924 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 9,924 - - - Administration Benefits Dental Insurance $ 612 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 612 - - - Administration Benefits Vision Insurance $ 112 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 112 - - - Administration Benefits Life Insurance $ 125 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 125 - - - Administration Benefits Worker's Comp $ 3,559 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 3,559 - - - Administration Benefits Long Term Disability $ 410 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 410 - - - Administration Benefits Deferred Compensation $ 2,616 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 2,616 - - - Administration Benefits Medicare $ 1,461 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 1,461 - - - Administration Benefits Cell Phone Allowance $ - Customer 100.00% 0.00% 0.00% 0.00% 100.00% - - - - Administration Benefits Other Post Employment Benefits $ 6,000 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 6,000 - - - Administration Administrative Expenses Training/Conferences $ 6,640 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 6,640 - - - Facilities Professional Services General $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Facilities Repairs & Maintenance Building $ 48,000 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 1,764 8,609 32,863 4,765 Custodial Salaries Regular $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Salaries Overtime $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Salaries Holiday Pay $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Salaries Longevity Pay $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Benefits PERS Pool Liability $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Benefits Retirement $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Benefits Health Insurance $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Benefits Dental Insurance $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Benefits Vision Insurance $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Benefits Life Insurance $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Benefits Worker's Comp $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Benefits Long Term Disability $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Benefits Deferred Compensation $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Benefits Uniform Allowance $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Benefits Medicare $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Custodial Benefits Other Post Employment Benefits $ 2,000 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 73 359 1,369 199 Light Duty Salaries Regular $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Salaries Part Time $ 3,500 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 3,500 - Light Duty Salaries Overtime $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Salaries Out of Class $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Salaries Admin Leave Pay $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Salaries Longevity Pay $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Benefits PERS Pool Liability $ 4,558 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 4,558 - Light Duty Benefits Retirement $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Benefits Health Insurance $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Benefits Dental Insurance $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Benefits Vision Insurance $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Benefits Life Insurance $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Benefits Worker's Comp $ 1,159 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 1,159 - Light Duty Benefits Long Term Disability $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Benefits Deferred Compensation $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Benefits Uniform Allowance $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Benefits Medicare $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Benefits Cell Phone Allowance $ 600 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 600 - Light Duty Benefits Other Post Employment Benefits $ 1,500 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 1,500 - Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 12 FY 2024 Cost of Service Analysis
Sewer System Operating & Debt Service Expense Allocation to Functions Schedule 4 Test Year COS Allocation Customer Collection Treatment Disposal Total Customer Collection Treatment Disposal Basis/Factor % Allocation % Allocation % Allocation % Allocation % Allocation $ Allocation $ Allocation $ Allocation $ Allocation Light Duty Supplies Special Department $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Light Duty Repairs & Maintenance Vehicle $ 6,400 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 6,400 - Heavy Duty Benefits Annual Physical Exam $ 600 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 600 - Heavy Duty Repairs & Maintenance Vehicle $ 9,600 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 9,600 - Heavy Duty Administrative Expenses Training/Conferences $ 4,840 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 4,840 - Debt Service Professional Services Legal $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Debt Service Debt Service-Principal 2012 Issue $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Debt Service Debt Service-Interest 2009 Issue $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Debt Service Debt Service-Interest 2012 Issue $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Debt Service Debt Service-Other Costs Admin/Audit Fees $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Debt Service Debt Service-Other Costs Amortization of Discount $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Administration/Engineering Salaries Regular $ 413,288 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 20,507 170,637 116,219 105,925 Administration/Engineering Salaries Part Time $ 27,000 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 1,340 11,148 7,593 6,920 Administration/Engineering Salaries Overtime $ 1,500 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 74 619 422 384 Administration/Engineering Salaries Admin Leave Pay $ 6,583 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 327 2,718 1,851 1,687 Administration/Engineering Salaries Longevity Pay $ 4,100 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 203 1,693 1,153 1,051 Administration/Engineering Salaries New Personnel Requests $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Benefits PERS Pool Liability $ 89,680 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 4,450 37,027 25,219 22,985 Administration/Engineering Benefits Retirement $ 31,815 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 1,579 13,136 8,947 8,154 Administration/Engineering Benefits Health Insurance $ 82,200 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 4,079 33,938 23,115 21,068 Administration/Engineering Benefits Dental Insurance $ 4,386 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 218 1,811 1,233 1,124 Administration/Engineering Benefits Vision Insurance $ 725 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 36 299 204 186 Administration/Engineering Benefits Life Insurance $ 413 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 20 171 116 106 Administration/Engineering Benefits Worker's Comp $ 15,171 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 753 6,264 4,266 3,888 Administration/Engineering Benefits Long Term Disability $ 1,594 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 79 658 448 409 Administration/Engineering Benefits Deferred Compensation $ 1,448 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 72 598 407 371 Administration/Engineering Benefits Unemployment Insurance $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Benefits Medicare $ 6,202 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 308 2,561 1,744 1,590 Administration/Engineering Benefits Annual Physical Exam $ 1,950 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 97 805 548 500 Administration/Engineering Benefits Cell Phone Allowance $ 2,160 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 107 892 607 554 Administration/Engineering Benefits Other Post Employment Benefits $ 60,000 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 2,977 24,773 16,872 15,378 Administration/Engineering Benefits GASB 75 Expense $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Benefits Pension Expense $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Professional Services General $ 80,000 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 3,970 33,030 22,496 20,504 Administration/Engineering Professional Services Consultant $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Professional Services Contract Services $ 62,000 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 3,076 25,598 17,435 15,890 Administration/Engineering Professional Services Compliance Monitoring $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Professional Services Legal $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Utilities Telephone $ 4,800 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 238 1,982 1,350 1,230 Administration/Engineering Utilities Data Transmission / ISP $ 22,400 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 1,111 9,248 6,299 5,741 Administration/Engineering Supplies Office $ 12,000 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 595 4,955 3,374 3,076 Administration/Engineering Supplies Special Department $ 40,000 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 1,985 16,515 11,248 10,252 Administration/Engineering Supplies Copier Maintenance & Supplies $ 6,400 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 318 2,642 1,800 1,640 Administration/Engineering Supplies Postage $ 16,000 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 794 6,606 4,499 4,101 Administration/Engineering Supplies Data Processing $ 7,200 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 357 2,973 2,025 1,845 Administration/Engineering Supplies-Public Works Custodial $ 4,800 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 238 1,982 1,350 1,230 Administration/Engineering Supplies-Public Works Laboratory $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Supplies-Public Works Protective Clothing $ 240 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 12 99 67 62 Administration/Engineering Dues & Subscriptions Memberships $ 1,600 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 79 661 450 410 Administration/Engineering Dues & Subscriptions Publications $ 160 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 8 66 45 41 Administration/Engineering Maintenance Agreements & Licenses License/Softwa $ 16,400 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 814 6,771 4,612 4,203 Administration/Engineering Maintenance Agreements & Licenses Hardware Main $ 1,600 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 79 661 450 410 Administration/Engineering Maintenance Agreements & Licenses Maintenance A $ 400 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 20 165 112 103 Administration/Engineering Maintenance Agreements & Licenses SCADA $ 800 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 40 330 225 205 Administration/Engineering Operating Fees Fines and Penalties $ 40,000 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 1,985 16,515 11,248 10,252 Administration/Engineering Repairs & Maintenance Minor Equipment/Other $ 800 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 40 330 225 205 Administration/Engineering Repairs & Maintenance Property Maintenance $ 23,200 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 1,151 9,579 6,524 5,946 Administration/Engineering Claims & Insurance Insurance Premiums $ 713,750 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 35,416 294,691 200,710 182,932 Administration/Engineering Administrative Expenses Meetings $ 3,200 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 159 1,321 900 820 Administration/Engineering Administrative Expenses Mileage Reimbursement $ 400 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 20 165 112 103 Administration/Engineering Administrative Expenses Training/Conferences $ 3,600 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 179 1,486 1,012 923 Administration/Engineering Administrative Expenses Public/Legal Advertisement $ 120 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 6 50 34 31 Administration/Engineering Administrative Expenses Employee Recruitment $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Administrative Expenses Property Tax Assessments $ 96,000 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 4,763 39,636 26,996 24,605 Administration/Engineering Administrative Expenses Support Services-Indirect La $ 1,177,610 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 58,432 486,208 331,151 301,819 Administration/Engineering Administrative Expenses Support Services-IT $ 110,992 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 5,507 45,826 31,212 28,447 Administration/Engineering Administrative Expenses Vehicle Fund Contribution $ 24,480 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 1,215 10,107 6,884 6,274 Administration/Engineering Administrative Expenses IT Fund Contribution $ 238,633 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 11,841 98,526 67,105 61,161 Administration/Engineering Capital Outlay Equipment New $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Bad Debt Expense Service Fees $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Administration/Engineering Bad Debt Expense Penalties $ - Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% - - - - Regulatory Salaries Regular $ 447,335 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 223,668 223,668 Regulatory Salaries Part Time $ 20,000 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 10,000 10,000 Regulatory Salaries Overtime $ 15,000 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 7,500 7,500 Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 13 FY 2024 Cost of Service Analysis
Sewer System Operating & Debt Service Expense Allocation to Functions Schedule 4 Test Year COS Allocation Customer Collection Treatment Disposal Total Customer Collection Treatment Disposal Basis/Factor % Allocation % Allocation % Allocation % Allocation % Allocation $ Allocation $ Allocation $ Allocation $ Allocation Regulatory Salaries Holiday Pay $ 2,500 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 1,250 1,250 Regulatory Salaries Out of Class $ - Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - - - Regulatory Salaries Admin Leave Pay $ 4,253 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 2,127 2,127 Regulatory Salaries Longevity Pay $ 4,835 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 2,418 2,418 Regulatory Salaries Worker's Comp $ - Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - - - Regulatory Benefits PERS Pool Liability $ 97,068 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 48,534 48,534 Regulatory Benefits Retirement $ 41,531 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 20,766 20,766 Regulatory Benefits Health Insurance $ 58,499 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 29,250 29,250 Regulatory Benefits Dental Insurance $ 4,934 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 2,467 2,467 Regulatory Benefits Vision Insurance $ 830 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 415 415 Regulatory Benefits Life Insurance $ 362 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 181 181 Regulatory Benefits Worker's Comp $ 16,421 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 8,211 8,211 Regulatory Benefits Long Term Disability $ 1,479 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 740 740 Regulatory Benefits Deferred Compensation $ 6,410 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 3,205 3,205 Regulatory Benefits Unemployment Insurance $ - Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - - - Regulatory Benefits Uniform Allowance $ 300 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 150 150 Regulatory Benefits Medicare $ 6,739 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 3,370 3,370 Regulatory Benefits Cell Phone Allowance $ 540 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 270 270 Regulatory Benefits Other Post Employment Benefits $ 250 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 125 125 Regulatory Professional Services General $ 40,000 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 20,000 20,000 Regulatory Professional Services Compliance Monitoring $ 312,000 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 156,000 156,000 Regulatory Professional Services IW Pre Analysis $ 8,000 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 4,000 4,000 Regulatory Professional Services Legal $ - Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - - - Regulatory Supplies Special Department $ 5,000 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 2,500 2,500 Regulatory Supplies-Public Works Industrial Waste Pretreatment $ 10,000 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 5,000 5,000 Regulatory Dues & Subscriptions Memberships $ 64,000 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 32,000 32,000 Regulatory Dues & Subscriptions Publications $ 800 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 400 400 Regulatory Operating Fees NPDES Permit Compliance $ - Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - - - Regulatory Operating Fees Operating Permits $ 20,000 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 10,000 10,000 Regulatory Operating Fees Annual Waste Discharger $ 88,000 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 44,000 44,000 Regulatory Operating Fees Fines and Penalties $ 120,000 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 60,000 60,000 Regulatory Administrative Expenses Training/Conferences $ 6,400 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 3,200 3,200 Regulatory Administrative Expenses Public/Legal Advertisement $ 80 Treatment/Disposal 0.00% 0.00% 50.00% 50.00% 100.00% - - 40 40 Treatment Salaries Regular $ 866,403 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 866,403 - Treatment Salaries Part Time $ 25,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 25,000 - Treatment Salaries Overtime $ 80,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 80,000 - Treatment Salaries Holiday Pay $ 15,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 15,000 - Treatment Salaries Out of Class $ 5,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 5,000 - Treatment Salaries Admin Leave Pay $ 875 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 875 - Treatment Salaries Longevity Pay $ 10,210 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 10,210 - Treatment Salaries Worker's Comp $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Treatment Salaries New Personnel Requests $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Treatment Benefits PERS Pool Liability $ 188,001 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 188,001 - Treatment Benefits Retirement $ 105,286 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 105,286 - Treatment Benefits Health Insurance $ 173,694 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 173,694 - Treatment Benefits Dental Insurance $ 10,878 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 10,878 - Treatment Benefits Vision Insurance $ 1,819 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 1,819 - Treatment Benefits Life Insurance $ 657 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 657 - Treatment Benefits Worker's Comp $ 31,804 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 31,804 - Treatment Benefits Long Term Disability $ 1,757 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 1,757 - Treatment Benefits Deferred Compensation $ 37,640 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 37,640 - Treatment Benefits Unemployment Insurance $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Treatment Benefits Uniform Allowance $ 5,340 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 5,340 - Treatment Benefits Medicare $ 14,316 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 14,316 - Treatment Benefits Cell Phone Allowance $ 28 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 28 - Treatment Benefits Other Post Employment Benefits $ 2,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 2,000 - Treatment Professional Services General $ 60,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 60,000 - Treatment Professional Services Uniform $ 12,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 12,000 - Treatment Utilities Electric $ 2,550,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 2,550,000 - Treatment Supplies Special Department $ 30,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 30,000 - Treatment Supplies Gasoline $ 10,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 10,000 - Treatment Supplies Data Processing $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Treatment Supplies-Public Works Chemicals $ 1,100,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 1,100,000 - Treatment Supplies-Public Works Industrial Pipeline Chemicals $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Treatment Dues & Subscriptions Memberships $ 4,800 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 4,800 - Treatment Dues & Subscriptions Certifications $ 4,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 4,000 - Treatment Operating Fees Sludge Disposal $ 960,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 960,000 - Treatment Repairs & Maintenance Equipment Rental $ 40,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 40,000 - Treatment Administrative Expenses Training/Conferences $ 32,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 32,000 - Laboratory Salaries Regular $ 169,742 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 169,742 - Laboratory Salaries Part Time $ 15,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 15,000 - Laboratory Salaries Overtime $ 20,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 20,000 - Laboratory Salaries Holiday Pay $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Laboratory Salaries Out of Class $ 1,500 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 1,500 - Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 14 FY 2024 Cost of Service Analysis
Sewer System Operating & Debt Service Expense Allocation to Functions Schedule 4 Test Year COS Allocation Customer Collection Treatment Disposal Total Customer Collection Treatment Disposal Basis/Factor % Allocation % Allocation % Allocation % Allocation % Allocation $ Allocation $ Allocation $ Allocation $ Allocation Laboratory Salaries Admin Leave Pay $ 968 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 968 - Laboratory Salaries Longevity Pay $ 2,130 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 2,130 - Laboratory Benefits PERS Pool Liability $ 36,833 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 36,833 - Laboratory Benefits Retirement $ 17,895 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 17,895 - Laboratory Benefits Health Insurance $ 24,004 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 24,004 - Laboratory Benefits Dental Insurance $ 1,748 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 1,748 - Laboratory Benefits Vision Insurance $ 309 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 309 - Laboratory Benefits Life Insurance $ 110 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 110 - Laboratory Benefits Worker's Comp $ 6,231 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 6,231 - Laboratory Benefits Long Term Disability $ 498 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 498 - Laboratory Benefits Deferred Compensation $ 5,218 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 5,218 - Laboratory Benefits Uniform Allowance $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Laboratory Benefits Medicare $ 2,584 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 2,584 - Laboratory Professional Services General $ 12,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 12,000 - Laboratory Professional Services Uniform $ 8,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 8,000 - Laboratory Supplies-Public Works Laboratory $ 92,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 92,000 - Laboratory Dues & Subscriptions Memberships $ 960 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 960 - Laboratory Dues & Subscriptions Certifications $ 960 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 960 - Laboratory Repairs & Maintenance Minor Equipment/Other $ 9,600 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 9,600 - Laboratory Repairs & Maintenance Testing/Certifications $ 44,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 44,000 - Laboratory Administrative Expenses Training/Conferences $ 7,200 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 7,200 - Plant Maintenance Salaries Regular $ 886,848 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 886,848 - Plant Maintenance Salaries Overtime $ 40,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 40,000 - Plant Maintenance Salaries Out of Class $ 5,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 5,000 - Plant Maintenance Salaries Worker's Comp $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Plant Maintenance Salaries Admin Leave Pay $ 1,428 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 1,428 - Plant Maintenance Salaries Longevity Pay $ 10,400 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 10,400 - Plant Maintenance Benefits PERS Pool Liability $ 192,437 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 192,437 - Plant Maintenance Benefits Retirement $ 104,632 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 104,632 - Plant Maintenance Benefits Health Insurance $ 147,050 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 147,050 - Plant Maintenance Benefits Dental Insurance $ 12,267 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 12,267 - Plant Maintenance Benefits Vision Insurance $ 2,051 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 2,051 - Plant Maintenance Benefits Life Insurance $ 542 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 542 - Plant Maintenance Benefits Worker's Comp $ 32,555 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 32,555 - Plant Maintenance Benefits Long Term Disability $ 1,724 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 1,724 - Plant Maintenance Benefits Deferred Compensation $ 42,539 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 42,539 - Plant Maintenance Benefits Unemployment Insurance $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Plant Maintenance Benefits Uniform Allowance $ 4,260 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 4,260 - Plant Maintenance Benefits Medicare $ 14,423 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 14,423 - Plant Maintenance Benefits Cell Phone Allowance $ 324 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 324 - Plant Maintenance Professional Services General $ 56,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 56,000 - Plant Maintenance Professional Services Weed Abatement $ 8,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 8,000 - Plant Maintenance Professional Services Uniform $ 12,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 12,000 - Plant Maintenance Professional Services Consultant $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Plant Maintenance Supplies Special Department $ 320,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 320,000 - Plant Maintenance Supplies Gasoline $ 40,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 40,000 - Plant Maintenance Supplies Radio Communication & Maint $ 800 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 800 - Plant Maintenance Supplies CNG $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Plant Maintenance Supplies-Public Works Protective Clothing $ 16,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 16,000 - Plant Maintenance Supplies-Public Works Mechanics Tools $ 12,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 12,000 - Plant Maintenance Supplies-Public Works UV System Supplies $ 224,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 224,000 - Plant Maintenance Supplies-Public Works Industrial Wastewater $ 16,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 16,000 - Plant Maintenance Dues & Subscriptions Memberships $ 2,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 2,000 - Plant Maintenance Dues & Subscriptions Certifications $ 1,600 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 1,600 - Plant Maintenance Maintenance Agreements & Licenses Maintenance A $ 104,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 104,000 - Plant Maintenance Maintenance Agreements & Licenses SCADA $ 148,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 148,000 - Plant Maintenance Repairs & Maintenance Building $ 56,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 56,000 - Plant Maintenance Repairs & Maintenance Minor Equipment/Other $ 140,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 140,000 - Plant Maintenance Repairs & Maintenance Major Repair & Contingency $ 160,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 160,000 - Plant Maintenance Repairs & Maintenance Equipment Rental $ 17,600 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 17,600 - Plant Maintenance Repairs & Maintenance Testing/Certifications $ 960 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 960 - Plant Maintenance Repairs & Maintenance Property Maintenance $ 4,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 4,000 - Plant Maintenance Administrative Expenses Mileage Reimbursement $ 320 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 320 - Plant Maintenance Administrative Expenses Training/Conferences $ 20,000 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 20,000 - Plant Maintenance Capital Outlay Equipment New $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Plant Maintenance Capital Outlay General $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Plant Maintenance Capital Improvement - Water/Sewer Water/Sewer Lin $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Collection Systems MaintenanceSalaries Regular $ 816,151 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 816,151 - - Collection Systems MaintenanceSalaries Overtime $ 90,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 90,000 - - Collection Systems MaintenanceSalaries Holiday Pay $ 1,500 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 1,500 - - Collection Systems MaintenanceSalaries Out of Class $ - Collection 0.00% 100.00% 0.00% 0.00% 100.00% - - - - Collection Systems MaintenanceSalaries Admin Leave Pay $ 3,788 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 3,788 - - Collection Systems MaintenanceSalaries Longevity Pay $ 12,510 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 12,510 - - Collection Systems MaintenanceSalaries Worker's Comp $ - Collection 0.00% 100.00% 0.00% 0.00% 100.00% - - - - Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 15 FY 2024 Cost of Service Analysis
Sewer System Operating & Debt Service Expense Allocation to Functions Schedule 4 Test Year COS Allocation Customer Collection Treatment Disposal Total Customer Collection Treatment Disposal Basis/Factor % Allocation % Allocation % Allocation % Allocation % Allocation $ Allocation $ Allocation $ Allocation $ Allocation Collection Systems MaintenanceSalaries New Personnel Requests $ - Collection 0.00% 100.00% 0.00% 0.00% 100.00% - - - - Collection Systems MaintenanceBenefits PERS Pool Liability $ 177,097 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 177,097 - - Collection Systems MaintenanceBenefits Retirement $ 90,804 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 90,804 - - Collection Systems MaintenanceBenefits Health Insurance $ 211,261 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 211,261 - - Collection Systems MaintenanceBenefits Dental Insurance $ 13,732 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 13,732 - - Collection Systems MaintenanceBenefits Vision Insurance $ 2,311 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 2,311 - - Collection Systems MaintenanceBenefits Life Insurance $ 639 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 639 - - Collection Systems MaintenanceBenefits Worker's Comp $ 29,959 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 29,959 - - Collection Systems MaintenanceBenefits Long Term Disability $ 2,125 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 2,125 - - Collection Systems MaintenanceBenefits Deferred Compensation $ 27,024 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 27,024 - - Collection Systems MaintenanceBenefits Unemployment Insurance $ - Collection 0.00% 100.00% 0.00% 0.00% 100.00% - - - - Collection Systems MaintenanceBenefits Uniform Allowance $ 4,950 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 4,950 - - Collection Systems MaintenanceBenefits Medicare $ 13,541 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 13,541 - - Collection Systems MaintenanceBenefits Cell Phone Allowance $ 729 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 729 - - Collection Systems MaintenanceProfessional Services General $ 120,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 120,000 - - Collection Systems MaintenanceSupplies Special Department $ 110,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 110,000 - - Collection Systems MaintenanceSupplies Gasoline $ 12,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 12,000 - - Collection Systems MaintenanceSupplies Data Processing $ - Collection 0.00% 100.00% 0.00% 0.00% 100.00% - - - - Collection Systems MaintenanceSupplies CNG $ - Collection 0.00% 100.00% 0.00% 0.00% 100.00% - - - - Collection Systems MaintenanceSupplies-Public Works Mechanics Tools $ 16,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 16,000 - - Collection Systems MaintenanceSupplies-Public Works Industrial Wastewater $ 32,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 32,000 - - Collection Systems Maintenance Dues & Subscriptions Memberships $ 4,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 4,000 - - Collection Systems Maintenance Dues & Subscriptions Certifications $ 8,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 8,000 - - Collection Systems Maintenance Maintenance Agreements & Licenses Maintenance A $ 8,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 8,000 - - Collection Systems Maintenance Maintenance Agreements & Licenses SCADA $ 64,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 64,000 - - Collection Systems Maintenance Repairs & Maintenance Minor Equipment/Other $ 272,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 272,000 - - Collection Systems Maintenance Repairs & Maintenance Equipment Rental $ 48,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 48,000 - - Collection Systems Maintenance Repairs & Maintenance Emergency $ 24,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 24,000 - - Collection Systems MaintenanceAdministrative Expenses Training/Conferences $ 32,000 Collection 0.00% 100.00% 0.00% 0.00% 100.00% - 32,000 - - Collection Systems MaintenanceAdministrative Expenses Employee Recruitment $ - Collection 0.00% 100.00% 0.00% 0.00% 100.00% - - - - CNG Professional Services General $ 40,000 Disposal 0.00% 0.00% 0.00% 100.00% 100.00% - - - 40,000 CNG Utilities Electric $ 100,000 Disposal 0.00% 0.00% 0.00% 100.00% 100.00% - - - 100,000 CNG Utilities Telephone $ 1,000 Disposal 0.00% 0.00% 0.00% 100.00% 100.00% - - - 1,000 CNG Supplies Special Department $ 125,000 Disposal 0.00% 0.00% 0.00% 100.00% 100.00% - - - 125,000 CNG Maintenance Agreements & Licenses Maintenance A $ 48,000 Disposal 0.00% 0.00% 0.00% 100.00% 100.00% - - - 48,000 CNG Repairs & Maintenance Building $ 12,000 Disposal 0.00% 0.00% 0.00% 100.00% 100.00% - - - 12,000 CNG Repairs & Maintenance Equipment Rental $ 80,000 Disposal 0.00% 0.00% 0.00% 100.00% 100.00% - - - 80,000 CNG Repairs & Maintenance Property Maintenance $ 4,000 Disposal 0.00% 0.00% 0.00% 100.00% 100.00% - - - 4,000 No Program Salaries Regular $ 460,919 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 16,935 82,667 315,563 45,754 No Program Salaries Part Time $ 40,000 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 1,470 7,174 27,386 3,971 No Program Salaries Overtime $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - No Program Salaries Out of Class $ 22,145 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 814 3,972 15,161 2,198 No Program Salaries Admin Leave Pay $ 9,133 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 336 1,638 6,253 907 No Program Salaries Longevity Pay $ 4,320 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 159 775 2,958 429 Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 16 FY 2024 Cost of Service Analysis
Sewer System Operating & Debt Service Expense Allocation to Functions Schedule 4 Test Year COS Allocation Customer Collection Treatment Disposal Total Customer Collection Treatment Disposal Basis/Factor % Allocation % Allocation % Allocation % Allocation % Allocation $ Allocation $ Allocation $ Allocation $ Allocation No Program Benefits PERS Pool Liability $ 100,015 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 3,675 17,938 68,474 9,928 No Program Benefits Retirement $ 30,754 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 1,130 5,516 21,055 3,053 No Program Benefits Health Insurance $ 84,039 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 3,088 15,073 57,536 8,342 No Program Benefits Dental Insurance $ 4,757 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 175 853 3,257 472 No Program Benefits Vision Insurance $ 783 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 29 140 536 78 No Program Benefits Life Insurance $ 604 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 22 108 414 60 No Program Benefits Worker's Comp $ 16,920 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 622 3,035 11,584 1,680 No Program Benefits Long Term Disability $ 2,163 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 79 388 1,481 215 No Program Benefits Deferred Compensation $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - No Program Benefits Medicare $ 7,076 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 260 1,269 4,844 702 No Program Benefits Cell Phone Allowance $ 1,296 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 48 232 887 129 No Program Professional Services General $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - No Program Capital Outlay General $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - No Program Salaries Regular $ 180,309 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 6,625 32,339 123,446 17,899 No Program Salaries Out of Class $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - No Program Salaries Admin Leave Pay $ 3,910 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 144 701 2,677 388 No Program Salaries Longevity Pay $ 1,722 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 63 309 1,179 171 No Program Benefits PERS Pool Liability $ 39,126 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 1,438 7,017 26,787 3,884 No Program Benefits Retirement $ 13,033 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 479 2,338 8,923 1,294 No Program Benefits Health Insurance $ 23,754 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 873 4,260 16,263 2,358 No Program Benefits Dental Insurance $ 1,363 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 50 244 933 135 No Program Benefits Vision Insurance $ 234 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 9 42 160 23 No Program Benefits Life Insurance $ 141 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 5 25 97 14 No Program Benefits Worker's Comp $ 6,619 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 243 1,187 4,532 657 No Program Benefits Long Term Disability $ 497 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 18 89 340 49 No Program Benefits Deferred Compensation $ 4,375 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 161 785 2,995 434 No Program Benefits Medicare $ 2,717 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 100 487 1,860 270 No Program Benefits Cell Phone Allowance $ 432 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 16 77 296 43 General Capital Improvements-Wastewater Plant Solid Replac$ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - General Alternative Energy Solar $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Debt Service Debt Service-Principal 2012 Issue $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Debt Service Debt Service-Interest 2009 Issue $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Debt Service Debt Service-Interest 2012 Issue $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Debt Service Debt Service-Other Costs Admin/Audit Fees $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Administration Salaries Part Time $ 8,000 Customer 100.00% 0.00% 0.00% 0.00% 100.00% 8,000 - - - Light Duty Benefits Annual Physical Exam $ 600 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 600 - Heavy Duty Benefits Cell Phone Allowance $ 300 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 300 - Debt Service Debt Service-Principal 2009 Issue $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Administration/Engineering Administrative Expenses Other Expenses $ 15,000 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 744 6,193 4,218 3,844 Laboratory Capital Outlay Equipment Replacement $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Plant Maintenance Capital Outlay Equipment Replacement $ - Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - - - Collection Systems Maintenance Capital Outlay Equipment New $ - Collection 0.00% 100.00% 0.00% 0.00% 100.00% - - - - No Program Salaries Overtime $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - No Program Salaries New Personnel Requests $ 3,162 Indirect 3.67% 17.94% 68.46% 9.93% 100.00% 116 567 2,165 314 General Capital Improvements-Wastewater Plant Liquid Maint $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Additional FTEs $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - Additional FTEs Benefits $ - Indirect 3.67% 17.94% 68.46% 9.93% 100.00% - - - - $ 19,042,344 $ 841,172 $ 3,885,307 $ 12,201,407 $ 2,114,457 Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 17 FY 2024 Cost of Service Analysis
Sewer System Operating & Debt Service Expense Allocation to Functions Schedule 4 Test Year COS Allocation Customer Collection Treatment Disposal Total Customer Collection Treatment Disposal Basis/Factor % Allocation % Allocation % Allocation % Allocation % Allocation $ Allocation $ Allocation $ Allocation $ Allocation Debt Service
2012 Series Revenue Bonds 468,072 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% 23,225 193,256 131,624 119,966 2009 Series Revenue Bonds 826,633 Fixed Assets 4.96% 41.29% 28.12% 25.63% 100.00% $ 41,017 $ 341,298 $ 232,454 $ 211,864 Debt Service Subtotal $ 1,294,705 $ 64,243 $ 534,554 $ 364,078 $ 331,830 Capital Projects
Projects Designated to be Paid with Cash 4,306,265 Treatment 0.00% 0.00% 100.00% 0.00% 100.00% - - 4,306,265 - Projects Paid from Revenue Fund - $ - $ - $ - $ -
Capital Projects Subtotal $ 4,306,265 $ - $ - $ 4,306,265 $ - Contribution to (Use of) Reserves
Contribution to (Use of) Reserves (5,306,680) Indirect 3.67% 17.94% 68.46% 9.93% 100.00% (194,972) (951,771) (3,633,155) (526,782) Other Non Rate Revenue (2,910,045) Indirect 3.67% 17.94% 68.46% 9.93% 100.00% $ (106,917) $ (521,926) $ (1,992,328) $ (288,874) Contribution to (Use of) Reserves Subtotal $ (8,216,725) $ (301,889) $ (1,473,697) $ (5,625,483) $ (815,656) Total Expenditures $ 16,426,588 $ 603,526 $ 2,946,164 $ 11,246,267 $ 1,630,631 % Allocation 3.67% 17.94% 68.46% 9.93%
Basis for Indirect Allocation Directly Allocated Expenses Expenses Excluded From Indirect Allocation $ 20,604,094 $ 757,011 $ 3,695,414 $ 14,106,347 $ 2,045,323 Net Expenses for Indirect Allocation $ 20,604,094 $ 757,011 $ 3,695,414 $ 14,106,347 $ 2,045,323 % of Expenditures (Basis of Indirect Allocations ->) 3.67% 17.94% 68.46% 9.93% Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 18 FY 2024 Cost of Service Analysis
Summary of Sewer Test Year Units of Service Schedule 5
Sewer Units of Service
Estimated and
Assumed
Volume (MG)
Assumption for
I&I
Contributed
Volume (MG) BOD (mg/L) TSS (mg/L) Nitrogen (mg/L) BOD (lbs) TSS (lbs) Nitrogen (lbs) Annual Number
of Customers
Annual Number
of Bills
Single-Family Residential 1,744 70% 2,268 325 310 43 4,728,465 4,510,228 625,612 24,510 294,120 Multi-Family Residential 254 70% 330 325 310 43 688,779 656,989 91,131 5,101 61,212 Mobile Home 22 70% 28 325 310 43 58,298 55,608 7,713 487 5,844 Commercial - Low Strength 196 70% 255 164 135 24 180,373 192,592 32,845 551 6,612 Commercial - Mid Strength 94 70% 122 256 215 23 228,495 140,567 5,391 425 5,100 Commercial - High Strength 43 70% 55 970 624 49 331,768 138,142 17,062 119 1,428 Total 2,353 3,059 2,364 1,903 226 6,216,179 5,694,126 779,755 31,193 374,316 WWTP Actuals
Base Units Strength (Concentration) Strength (Loadings) Customer Units Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 19 FY 2024 Cost of Service Analysis
Sewer Functional Cost Allocations Schedule 6
TY Costs Volume BOD TSS Nitrogen Customer
(per MG) (lbs) (lbs) (lbs) (per bill)
Operating Expenses $ 10,825,619 $ 1,945.43 $ 0.33 $ 0.46 $ 1.33 $ 1.44 Debt Service $ 1,294,705 $ 278.13 $ 0.04 $ 0.05 $ 0.08 $ 0.17 Rate Funded Capital $ 4,306,265 $ 602.86 $ 0.15 $ 0.22 $ 0.86 $ - Total $ 16,426,588 $ 2,826.42 $ 0.523 $ 0.730 $ 2.263 $ 1.612 Operating Expenses
Customer $ 539,283 $ - $ - $ - $ - $ 539,283
Collection $ 2,411,610 $ 2,411,610 $ - $ - $ - $ -
Treatment $ 6,575,924 $ 2,166,373 $ 1,427,358 $ 1,955,390 $ 1,026,803 $ - Disposal $ 1,298,801 $ - $ 644,655 $ 647,516 $ 6,630 $ - Total Costs $ 10,825,619 $ 4,577,983.43 $ 2,072,012.85 $ 2,602,906.47 $ 1,033,432.62 $ 539,283.43 % Distribution 42.3% 19.1% 24.0% 9.5% 5.0%
Total System 2,353 6,216,179 5,694,126 779,755 374,316
(Unit of measure) (per MG) (lbs) (lbs) (lbs) (per bill) Unit Cost of Service $ 1,945.43 $ 0.33 $ 0.46 $ 1.33 $ 1.44 (Unit of measure) (per KGAL) (lbs) (lbs) (lbs) (per bill) Customer $ - $ - $ - $ - $ 1.44
Collection Unit Cost $ 1,024.82 $ - $ - $ - $ -
Treatment Unit Cost $ 920.61 $ 0.23 $ 0.34 $ 1.32 $ -
Disposal Unit Cost $ - $ 0.10 $ 0.11 $ 0.01 $ -
Debt Service
Customer $ 64,243 $ - $ - $ - $ - $ 64,243
Collection $ 534,554 $ 534,554 $ - $ - $ - $ -
Treatment $ 364,078 $ 119,942 $ 79,026 $ 108,261 $ 56,849 $ - Disposal $ 331,830 $ - $ 164,703 $ 165,434 $ 1,694 $ -
Total Costs $ 1,294,705 $ 654,495.98 $ 243,728.71 $ 273,694.47 $ 58,543.12 $ 64,242.57 % Distribution 50.6% 18.8% 21.1% 4.5% 5.0%
Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 20 FY 2024 Cost of Service Analysis
Sewer Functional Cost Allocations Schedule 6
Unit Cost of Service $ 278.13 $ 0.04 $ 0.05 $ 0.08 $ 0.17 (Unit of measure) (per KGAL) (lbs) (lbs) (lbs) (per bill) Meter/Services $ - $ - $ - $ - $ 0.17
Collection Unit Cost $ 227.16 $ - $ - $ - $ -
Treatment Unit Cost $ 50.97 $ 0.01 $ 0.02 $ 0.07 $ -
Disposal Unit Cost $ - $ 0.03 $ 0.03 $ 0.00 $ -
Rate Funded Capital
Customer $ - $ - $ - $ - $ - $ -
Collection $ - $ - $ - $ - $ - $ -
Treatment $ 4,306,265 $ 1,418,656 $ 934,710 $ 1,280,493 $ 672,405 $ - Disposal $ - $ - $ - $ - $ - $ -
Total Costs $ 4,306,265 $ 1,418,656.38 $ 934,709.79 $ 1,280,493.28 $ 672,405.10 $ - % Distribution1 32.9% 21.7% 29.7% 15.6% 0.0%
Unit Cost of Service $ 602.86 $ 0.15 $ 0.22 $ 0.86 $ -
(Unit of measure) (per KGAL) (lbs) (lbs) (lbs) (per bill) Customer $ - $ - $ - $ - $ -
Collection Unit Cost $ - $ - $ - $ - $ -
Treatment Unit Cost $ 603 $ 0 $ 0 $ 1 $ -
Disposal Unit Cost $ - $ - $ - $ - $ -
Summary of Sewer System Functional Cost Allocations
Sewer System Function Total Volume BOD TSS Nitrogen Customer Customer $ 603,526 $ - $ - $ - $ - $ 603,526
Collection $ 2,946,164 $ 2,946,164 $ - $ - $ - $ -
Treatment $ 11,246,267 $ 3,704,972 $ 2,441,094 $ 3,344,144 $ 1,756,057 $ - Disposal $ 1,630,631 $ - $ 809,357 $ 812,950 $ 8,323 $ - Total $ 16,426,588 $ 6,651,136 $ 3,250,451 $ 4,157,094 $ 1,764,381 $ 603,526 1 The % are the split of treatment based on invested assets.

Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 21 FY 2024 Cost of Service Analysis
Sewer Cost Allocation Functions & Flow Data Schedule 7
Function Volume BOD TSS Nitrogen Customer
Customer X
Collection X
Treatment X X X X
Disposal X X X
% to Each Component
Customer 100.0%
Collection 100.0%
Treatment 32.9% 21.7% 29.7% 15.6%
Disposal 49.6% 49.9% 0.5%
Plant Influent
Average Day
WWTP Flow Max Day WWTP Total BOD AVG BOD Total TSS AVG TSS Total Nitrogen AVG Nitrogen Year (MG) (MGD) (MGD) (lbs) (mg/L) (lbs) (mg/L) (lbs) (mg/L) 2016 2,274 6.21 7.33 6,595,584 347 5,053,866 267 1,027,471 54 2017 2,346 6.43 7.98 7,499,936 383 5,605,997 286 1,054,469 54 2018 2,391 6.55 8.17 7,278,615 365 5,526,828 277 1,034,088 52 2019 2,440 6.68 7.89 7,753,549 381 5,603,503 275 1,128,044 56 2020 2,572 7.03 8.35 8,023,695 374 5,859,687 274 1,287,183 60 2021 2,655 7.27 11.09 8,176,010 371 6,720,300 304 1,336,398 61 2022 2,720 7.45 13.24 8,484,373 378 6,692,956 297 1,330,220 59 2023 2,940 8.06 11.70 9,248,698 382 6,942,663 284 1,369,267 56 2024
Average (2023-2024) 2,542 6.96 9.47 7,882,557 373 6,000,725 283 1,195,892 57 Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 22 FY 2024 Cost of Service Analysis
Sewer Revenue Requirement Allocation to Customers from Parameters Schedule 8 Single-Family
Residential
Multi-Family
Residential Mobile Home Commercial - Low Strength
Commercial -
Mid Strength
Commercial -
High Strength
1 Units of Service
2 Volume (Millions of Gallons) 1,744 254 22 196 94 43
3 BOD (lbs.) 4,728,465 688,779 58,298 180,373 228,495 331,768 4 TSS (lbs.) 4,510,228 656,989 55,608 192,592 140,567 138,142 5 Nitrogen (lbs.) 625,612 91,131 7,713 32,845 5,391 17,062 6 Customer (Bills) 294,120 61,212 5,844 6,612 5,100 1,428 7 Parameter Unit Cost
8 Volume $ 2,826.42 $ 2,826.42 $ 2,826.42 $ 2,826.42 $ 2,826.42 $ 2,826.42 9 BOD $ 0.523 $ 0.523 $ 0.523 $ 0.523 $ 0.523 $ 0.523
10 TSS $ 0.730 $ 0.730 $ 0.730 $ 0.730 $ 0.730 $ 0.730
11 Nitrogen $ 2.263 $ 2.263 $ 2.263 $ 2.263 $ 2.263 $ 2.263 12 Customer $ 1.612 $ 1.612 $ 1.612 $ 1.612 $ 1.612 $ 1.612 13 Parameter Total Cost
14 Volume $ 4,930,687 $ 718,236 $ 60,792 $ 554,521 $ 266,243 $ 120,656 15 BOD $ 2,472,523 $ 360,164 $ 30,484 $ 94,317 $ 119,480 $ 173,482 16 TSS $ 3,292,770 $ 479,646 $ 40,597 $ 140,605 $ 102,623 $ 100,853 17 Nitrogen $ 1,415,597 $ 206,205 $ 17,453 $ 74,320 $ 12,198 $ 38,607 18 Customer $ 474,222 $ 98,695 $ 9,423 $ 10,661 $ 8,223 $ 2,302 19 Total Rate Revenue Requirement $ 16,426,588 $ 12,585,800 $ 1,862,946 $ 158,749 $ 874,425 $ 508,768 $ 435,901 20 System Revenue Requirement by Class (% of Total) 76.6% 11.3% 1.0% 5.3% 3.1% 2.7% Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 23 FY 2024 Cost of Service Analysis
Customer Class Mapping Schedule 9
Current Customer Classes New Customer Class Billing Basis Per Unit GPD Estimate BOD (mg/L) TSS (mg/L) Nitrogen (mg/L) Single Family Single-Family Residential per unit 195 325 310 43 Duplex Multi-Family Residential per unit 195 325 310 43 Triplex Multi-Family Residential per unit 195 325 310 43 Fourplex Multi-Family Residential per unit 195 325 310 43 5 or more - reduce by avg. occup. Multi-Family Residential per unit 121 325 310 43 Mobile Home Mobile Home per unit 121 325 310 43
Car Washes/Laundromats Commercial - Low Strength per 1,000 CF 164 135 24 Service Stations (metered) Commercial - Low Strength per 1,000 CF 164 135 24 Schools Commercial - Low Strength per 1,000 CF 164 135 24 Churches Commercial - Low Strength per 1,000 CF 164 135 24 Non-Profit Commercial - Low Strength per 1,000 CF 164 135 24 Office/Light Industrial Commercial - Low Strength per 1,000 CF 164 135 24 Hotel/Motel Commercial - Mid Strength per 1,000 CF 256 215 23 Commercial/Retail Commercial - Mid Strength per 1,000 CF 256 215 23 Commercial Mixed Use Commercial - Mid Strength per 1,000 CF 256 215 23 Hospitals Commercial - Mid Strength per 1,000 CF 256 215 23 Hotel/Motel (w/kitchen) Commercial - High Strength per 1,000 CF 970 624 49 Restaurants Commercial - High Strength per 1,000 CF 970 624 49 Markets Commercial - High Strength per 1,000 CF 970 624 49 Mortuaries Commercial - High Strength per 1,000 CF 970 624 49 Prepared by Stantec Consulting Services Inc. on 12/11/2024 Page 24 City of Manteca Salary Comparison Study
August 30, 2024
Prepared for:

City of Manteca
Prepared by:

Stantec Consulting Services Inc.

Project/File:
184031535
City of Manteca Salary Comparison Study
Project: 184031535
The conclusions in the Report titled City of Manteca Salary Comparison Study are Stantec’s professional opinion, as of the time of the Report, and concerning the scope described in the Report. The opinions in the document are based on conditions and information existing at the time the scope of work was conducted and do not take into account any subsequent changes. The Report relates solely to the specific project for which Stantec was retained and the stated purpose for which the Report was prepared. The Report is not to be used or relied on for any variation or extension of the project, or for any other project or purpose, and any unauthorized use or reliance is at the recipient’s own risk.

Stantec has assumed all information received from City of Manteca (the “Client”) and third parties in the preparation of the Report to be correct. While Stantec has exercised a customary level of judgment or due diligence in the use of such information, Stantec assumes no responsibility for the consequences of any error or omission contained therein.

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While the Report may be provided by the Client to applicable authorities having jurisdiction and to other third parties in connection with the project, Stantec disclaims any legal duty based upon warranty, reliance or any other theory to any third party, and will not be liable to such third party for any damages or losses of any kind that may result.

Prepared by
Signature
Kelly Valencia, EIT
Printed Name
Reviewed by
Signature
Steven Beck, PE
Printed Name
City of Manteca Salary Comparison Study
Introduction & Methodology
Project: 184031535 iii
Table of Contents
1 Introduction & Methodology ...................................................................................................... 1 2 Results.......................................................................................................................................... 3 List of Tables
Table 1. Director of Engineering and Comparable Staff Positions Monthly Salaries .............................. 4 Table 2. Deputy Director of Engineering and Comparable Staff Positions Monthly Salaries.................. 5 Table 3. Management Analyst and Comparable Staff Positions Monthly Salaries ................................. 6 Table 4. Engineering Manager and Comparable Staff Positions Monthly Salaries ................................ 8 Table 5. Senior Engineer and Comparable Staff Positions Monthly Salaries ......................................... 9 Table 6. Associate Engineer and Comparable Staff Positions Monthly Salaries .................................. 10 Table 7. Senior Engineering Technician and Comparable Staff Positions Monthly Salaries................ 11 Table 8. Public Works Director and Comparable Staff Positions Monthly Salaries .............................. 12 Table 9. Deputy Director - Water Resources and Comparable Staff Positions Monthly Salaries......... 13 Table 10. Administrative Assistant III and Comparable Staff Positions Monthly Salaries....................... 15 Table 11. SCADA Engineer and Comparable Staff Positions Monthly Salaries (1).................................. 16 Table 12. Water Resources Project Manager and Comparable Staff Positions Monthly Salaries.......... 17 Table 13. Water Resource Regulations Manager and Comparable Staff Positions Monthly Salaries ... 18 Table 14. Senior Environmental Compliance Inspector and Comparable Staff Positions Monthly Salaries.................................................................................................................................... 19 Table 15. Environmental Compliance Inspector and Comparable Staff Positions Monthly Salaries ...... 20 Table 16. Laboratory Supervisor and Comparable Staff Positions Monthly Salaries ............................. 21 Table 17. Lead Laboratory Technician and Comparable Staff Positions Monthly Salaries .................... 22 Table 18. Laboratory Technician II and Comparable Staff Positions Monthly Salaries .......................... 23 Table 19. Laboratory Technician I and Comparable Staff Positions Monthly Salaries ........................... 24 Table 20. Water Resources Coordinator and Comparable Staff Positions Monthly Salaries ................. 25 Table 21. Wastewater Operations Manager and Comparable Staff Positions Monthly Salaries ............ 26 Table 22. Wastewater Maintenance Supervisor and Comparable Staff Positions Monthly Salaries ...... 27 Table 23. Lead Wastewater Plant Maintenance Technician and Comparable Staff Positions Monthly Salaries.................................................................................................................................... 28 Table 24. Senior Instrumentation Technician and Comparable Staff Positions Monthly Salaries .......... 29 Table 25. Instrument Technician / Electrician and Comparable Staff Positions Monthly Salaries.......... 30 Table 26. Utilities Mechanic and Comparable Staff Positions Monthly Salaries ..................................... 31 Table 27. Wastewater Plant Maintenance Worker I and Comparable Staff Positions Monthly Salaries 32 Table 28. Wastewater Collections System Supervisor and Comparable Staff Positions Monthly Salaries ................................................................................................................................................ 33 Table 29. Lead Wastewater Collections Worker and Comparable Staff Positions Monthly Salaries...... 34 Table 30. Wastewater Maintenance Worker III and Comparable Staff Positions Monthly Salaries........ 35 Table 31. Wastewater Maintenance Worker II and Comparable Staff Positions Monthly Salaries......... 36 Table 32. Wastewater Maintenance Worker I and Comparable Staff Positions Monthly Salaries.......... 37 Table 33. Wastewater Operations Supervisor and Comparable Staff Positions Monthly Salaries ......... 38 Table 34. Lead Wastewater Treatment Operator and Comparable Staff Positions Monthly Salaries .... 39 Table 35. Wastewater Treatment Operator III and Comparable Staff Positions Monthly Salaries ......... 40 Table 36. Wastewater Treatment Operator II and Comparable Staff Positions Monthly Salaries .......... 41 Table 37. Wastewater Treatment Operator I and Comparable Staff Positions Monthly Salaries ........... 42 Table 38. Percent Difference of Averages Using Neighboring City Averages and Medians .................. 43 Table 39. Position Percent Differences and Percent Difference of Averages Using Neighboring City Averages.................................................................................................................................. 44 City of Manteca Salary Comparison Study
Introduction & Methodology
Project: 184031535 iv
Table 40. Position Percent Differences and Percent Difference of Averages Using Neighboring City Medians ................................................................................................................................... 45 List of Figures
Figure 1: Director of Engineering and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ................................................................................................... 4 Figure 2: Deputy Director of Engineering and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ...................................................................................... 5 Figure 3: Management Analyst and Comparable Staff Positions Monthly Salary Range and Median .... 7 Figure 4: Engineering Manager and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ................................................................................................... 8 Figure 5: Senior Engineer and Comparable Staff Positions Monthly Salary Range and Median ............ 9 Figure 6: Associate Engineer and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ......................................................................................................... 10 Figure 7: Senior Engineering Technician and Comparable Staff Positions Monthly Salary Range and Median ..................................................................................................................................... 11 Figure 8: Public Works Director and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ................................................................................................. 12 Figure 9: Deputy Director - Water Resources and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ............................................................................. 14 Figure 10: Administrative Assistant III and Comparable Staff Positions Monthly Salary Range and Median ..................................................................................................................................... 15 Figure 11: SCADA Engineer and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ......................................................................................................... 16 Figure 12: Water Resources Project Manager and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ............................................................................. 17 Figure 13: Water Resource Regulations Manager and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above).................................................................. 18 Figure 14: Senior Environmental Compliance Inspector and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above).................................................................. 19 Figure 15: Environmental Compliance Inspector and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ............................................................................. 20 Figure 16: Laboratory Supervisor and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ................................................................................................. 21 Figure 17: Lead Laboratory Technician and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) .................................................................................... 22 Figure 18: Laboratory Technician II and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ................................................................................................. 23 Figure 19: Laboratory Technician I and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ................................................................................................. 24 Figure 20: Water Resources Coordinator and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) .................................................................................... 25 Figure 21: Wastewater Operations Manager and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) .................................................................................... 26 Figure 22: Wastewater Maintenance Supervisor and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ............................................................................. 27 Figure 23: Lead Wastewater Plant Maintenance Technician and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ...................................................... 28 Figure 24: Senior Instrumentation Technician and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ............................................................................. 29 City of Manteca Salary Comparison Study
Introduction & Methodology
Project: 184031535 v
Figure 25: Instrument Technician / Electrician and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ............................................................................. 30 Figure 26: Utilities Mechanic and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ......................................................................................................... 31 Figure 27: Wastewater Plant Maintenance Worker I and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above).................................................................. 32 Figure 28: Wastewater Collections System Supervisor and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above).................................................................. 33 Figure 29: Lead Wastewater Collections Worker and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ............................................................................. 34 Figure 30: Wastewater Maintenance Worker III and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ............................................................................. 35 Figure 31: Wastewater Maintenance Worker II and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ............................................................................. 36 Figure 32: Wastewater Maintenance Worker I and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ............................................................................. 37 Figure 33: Wastewater Operations Supervisor and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ............................................................................. 38 Figure 34: Lead Wastewater Treatment Operator and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above) ............................................................................. 39 Figure 35: Wastewater Treatment Operator III and Comparable Staff Positions Monthly Salary Range and Median.............................................................................................................................. 40 Figure 36: Wastewater Treatment Operator II and Comparable Staff Positions Monthly Salary Range and Median.............................................................................................................................. 41 Figure 37: Wastewater Treatment Operator I and Comparable Staff Positions Monthly Salary Range and Median ..................................................................................................................................... 42 List of Appendices
Appendix A Salary Schedules
City of Manteca Salary Comparison Study
1 Introduction & Methodology
Project: 184031535 1
1 Introduction & Methodology
The City of Manteca (City) desires to review the City’s salary ranges for City staff positions in comparison to neighboring cities. The City requested the following staff positions be evaluated in this study:

1. Director of Engineering

2. Deputy Director of Engineering

3. Management Analyst

4. Engineering Manager (new/future)

5. Senior Engineer

6. Associate Engineer

7. Senior Engineering Technician

8. Public Works Director

9. Deputy Director - Water Resources

10. Administrative Assistant III

11. Supervisory Control and Data Acquisition (SCADA) Engineer

12. Water Resources Project Manager (new/future)

13. Water Resources Regulations Manager

14. Senior Environmental Compliance Inspector

15. Environmental Compliance Inspector

16. Laboratory Supervisor

17. Lead Laboratory Technician

18. Laboratory Technician II

19. Laboratory Technician I

20. Water Resources Coordinator

21. Wastewater Operations Manager

22. Wastewater Maintenance Supervisor

23. Lead Wastewater Plant Maintenance Technician

24. Senior Instrumentation Technician

25. Instrument Technician/Electrician

26. Utilities Mechanic

27. Wastewater Plant Maintenance Worker I

28. Wastewater Collections System Supervisor
City of Manteca Salary Comparison Study
1 Introduction & Methodology
Project: 184031535 2

29. Lead Wastewater Collections Worker

30. Wastewater Maintenance Worker III

31. Wastewater Maintenance Worker II

32. Wastewater Maintenance Worker I

33. Wastewater Operations Supervisor

34. Lead Wastewater Treatment Operator (new/future)

35. Wastewater Treatment Operator III

36. Wastewater Treatment Operator II

37. Wastewater Treatment Operator I

38. Maintenance Planner
Stantec researched neighboring cities to determine the staff positions with responsibilities/duties most comparable to the City of Manteca’s job descriptions for the identified positions above. The data sources used in this study included city websites, class specifications, and salary schedules. The cities reviewed in this study, as approved by the City of Manteca, are listed below along with the date(s) that the salary schedule used in this study was last updated/adopted/effective for the respective city. All salary schedules used in this study are included in Appendix A.

1. City of Manteca: management salary schedule updated 1/16/2024, mid-management salary schedule updated 11/7/2023, general services salary schedule updated 12/1/2023, and technical services salary schedule effective 10/17/2023.

2. City of Benicia (Benicia): salary schedule updated 11/8/2023.

3. City of Brentwood (Brentwood): salary schedule effective 7/1/2023 (Council approved 7/25/2023).

4. City of Davis (Davis): salary schedule adopted by City Council 9/5/2023.

5. City of Livermore (Livermore): salary schedule amended 12/11/2023.

6. City of Lodi (Lodi): salary schedule adopted by City Council 2/7/2024.

7. City of Stockton (Stockton): salary schedule revised 2/7/2024.

8. City of Vacaville (Vacaville): salary schedule updated/effective 2/12/2024.

Once the staff positions most comparable to the City of Manteca’s positions were identified, the staff positions minimum and maximum monthly salaries for all cities were compared.

Some items to note regarding the methodology and assumptions made include:

1. For the cities with multiple applicable positions, the minimum monthly salary for the lowest level is shown as the minimum monthly salary and the maximum monthly salary for the highest level is shown as the maximum monthly salary. The positions are listed from lowest to highest monthly salary (i.e., the minimum monthly salary is obtained from the minimum monthly salary of the first position in the list and the maximum monthly salary is obtained from the maximum monthly salary of the last position in the list).

City of Manteca Salary Comparison Study
2 Results
Project: 184031535 3

2. When salary ranges or job titles differed between a city’s class specifications and the salary schedule, the salary schedule was assumed to be more accurate.

3. When salary ranges were given as an annual rate, it was assumed that the annual pay was equally distributed over 12 months.

4. Neighboring city staff positions were chosen to be the most comparable in responsibilities/duties to the City of Manteca’s staff positions. However, responsibilities/duties may vary depending on the size of the city and the salary range may represent a city of a larger or smaller size.

Additionally, some job descriptions of neighboring cities include responsibilities/duties that are not included in the City of Manteca’s job descriptions. Similarly, some job descriptions of neighboring cities do not include all responsibilities/duties that are included in the City of Manteca’s job descriptions.
2 Results
Table 1 through Table 37 summarize the information gathered during this study. Figure 1 through Figure 37 show the monthly salary range for each city and the median for the respective staff position. The number of the table and figure matches the number in the position list above for the respective position.

The only position not included in the tables and figures below is the Maintenance Planner position as there were no positions found that were considered to be equivalent to the City of Manteca's Maintenance Planner position. While there were similar positions that had responsibilities related to planning maintenance activities, the positions at the other cities were materially different from the City of Manteca's position in that the other positions also included actually completing the maintenance work, supervising the maintenance work, and/or reviewing the maintenance work after it's completed.

City of Manteca Salary Comparison Study
2 Results
Project: 184031535 4
Table 1. Director of Engineering and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Director of Engineering $15,493 $18,832 Benicia, City of Public Works Director (1) $16,123 $19,597 Brentwood, City of Director of Engineering/City Engineer $16,105 $19,576 Davis, City of Public Works Director Engineering & Transportation / City Engineer $14,348 $17,441
Livermore, City of Community Development Director $16,435 $20,544 Lodi, City of Public Works Director (1)(2) $18,095 $18,495 Stockton, City of
Director of Community Development
Director of Public Works (1)
Director of Municipal Utilities (1)
$13,621 $18,270
Vacaville, City of
Director of Utilities (1)
Director of Public Works (1) $16,319 $19,834
Average $15,817 $19,074
Median $16,114 $19,204
Standard Deviation $1,367 $998

1. This position is cross listed as the Public Works Director.

2. Lodi only listed a minimum salary for this position. $400 was added to the maximum monthly salary so it would be visible on the graph.

Figure 1: Director of Engineering and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$5,000
$10,000
$15,000
$20,000
$25,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 5
Table 2. Deputy Director of Engineering and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Deputy Director of Engineering $13,966 $16,975 Benicia, City of Deputy Public Works Director - City Engineer $13,387 $16,272 Brentwood, City of Assistant Director of Public Works/Engineering $14,871 $18,076 Davis, City of Assistant Director of Public Works - Transportation $12,180 $14,805 Livermore, City of City Engineer $14,095 $17,619
Lodi, City of City Engineer / Deputy Public Works Director (1) $12,527 $15,218 Stockton, City of
Deputy Community Services Director/Engineering &
Transportation Planning
Deputy Community Services Director/Planning &
Engineering
Deputy Public Works Director/City Engineer
Deputy Municipal Utilities Department
Director/Engineering & Department Services (PE)
$10,520 $14,653
Vacaville, City of
Engineering Manager (2)
Deputy Director of Public Works/Traffic Engineer
Assistant Director of Public Works/City Engineer
$11,746 $17,292
Average $12,912 $16,364
Median $12,957 $16,624
Standard Deviation $1,431 $1,332

1. This position is cross listed as the Deputy Director - Water Resources.

2. This position is cross listed as the Engineering Manager.

Figure 2: Deputy Director of Engineering and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$5,000
$10,000
$15,000
$20,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 6
Table 3. Management Analyst and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Management Analyst $8,372 $10,178
Benicia, City of
Management Analyst I
Management Analyst II
$6,433 $8,601
Brentwood, City of Management Analyst $9,408 $11,346
Davis, City of
Management Analyst I
Management Analyst II
$6,750 $9,025
Livermore, City of
Management Analyst I
Management Analyst I (Confidential)
Management Analyst II
Management Analyst II (Confidential)
$7,730 $11,882
Lodi, City of
Management Analyst
Management Analyst-Confidential
Public Works Management Analyst
$6,600 $9,226
Stockton, City of
Administrative Analyst II
Administrative Analyst II (Confidential)
Management Assistant (Confidential)
$6,031 $8,075
Vacaville, City of
Management Analyst I
Management Analyst I (Confidential)
Management Analyst II
Management Analyst II (Confidential)
$6,729 $9,637
Average $7,257 $9,746
Median $6,739 $9,432
Standard Deviation $1,149 $1,321
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 7
Figure 3: Management Analyst and Comparable Staff Positions Monthly Salary Range and Median $-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 8
Table 4. Engineering Manager and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Engineering Manager (1)- -
Benicia, City of Principal Civil Engineer $11,565 $14,058 Brentwood, City of Engineering Manager $12,956 $15,748
Davis, City of Principal Civil Engineer $11,073 $13,459 Livermore, City of Assistant City Engineer $13,112 $16,390 Lodi, City of No comparable position found - -
Stockton, City of Engineering Services Manager $10,818 $13,878 Vacaville, City of Engineering Manager (2) $11,746 $14,278 Average $11,878 $14,635
Median $11,656 $14,168
Standard Deviation $956 $1,161

1. This is a future position at the City of Manteca. The salary was unknown at the time of preparing this report.

2. This position is cross listed as the Deputy Director of Engineering.

Figure 4: Engineering Manager and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
Benicia Brentwood Davis Livermore Stockton Vacaville
Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 9
Table 5. Senior Engineer and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Senior Engineer $12,064 $14,663
Benicia, City of Senior Civil Engineer $10,566 $12,843
Brentwood, City of Senior Engineer $11,777 $14,315
Davis, City of Senior Civil Engineer $9,629 $11,704
Livermore, City of Senior Civil Engineer $11,813 $14,766 Lodi, City of Senior Civil Engineer $10,621 $12,910
Stockton, City of Senior Civil Engineer $9,146 $11,741
Vacaville, City of No comparable position found - -
Average $10,802 $13,277
Median $10,621 $12,910
Standard Deviation $1,138 $1,315
Figure 5: Senior Engineer and Comparable Staff Positions Monthly Salary Range and Median $-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 10
Table 6. Associate Engineer and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Associate Engineer $7,969 $9,685
Benicia, City of Associate Civil Engineer (1) $9,121 $11,087 Brentwood, City of Associate Engineer $10,206 $12,405
Davis, City of Associate Civil Engineer (1) $8,372 $10,177 Livermore, City of Civil Engineer, Associate (1) $10,222 $12,384 Lodi, City of Associate Civil Engineer (1) $9,413 $11,442 Stockton, City of Associate Engineer $7,355 $9,443
Vacaville, City of
Associate Civil/Traffic Engineer (1)
Associate Utilities Engineer (1) $9,785 $11,891
Average $9,055 $11,064
Median $9,267 $11,264
Standard Deviation $1,062 $1,176

1. The City of Manteca Associate Engineer job description notes that registration as a Professional Engineer is desirable, but not required. This city requires the Associate Engineer be registered as a Professional Engineer.

Figure 6: Associate Engineer and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 11
Table 7. Senior Engineering Technician and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Senior Engineering Technician $6,322 $7,684 Benicia, City of Engineering Technician II $6,300 $7,658 Brentwood, City of Engineering Technician $7,853 $9,545 Davis, City of Engineering Technician II $6,359 $7,729
Livermore, City of Engineering Technician, Senior $8,626 $10,443 Lodi, City of Senior Engineering Technician $6,766 $8,224 Stockton, City of Senior Engineering Technician $5,767 $7,404 Vacaville, City of Engineering Technician III $6,054 $7,359 Average $6,756 $8,256
Median $6,340 $7,707
Standard Deviation $980 $1,130
Figure 7: Senior Engineering Technician and Comparable Staff Positions Monthly Salary Range and Median
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 12
Table 8. Public Works Director and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Public Works Director $14,030 $17,054
Benicia, City of Public Works Director (1) $16,123 $19,597 Brentwood, City of Director of Public Works $16,568 $20,138 Davis, City of Public Works Director Utilities & Operation $13,665 $16,610 Livermore, City of Public Works Director $16,435 $20,544 Lodi, City of Public Works Director (1)(2) $18,095 $18,495 Stockton, City of
Director of Public Works (1)
Director of Municipal Utilities (1) $14,316 $18,270
Vacaville, City of
Director of Public Works (1)
Director of Utilities (1) $16,319 $19,834
Average $15,694 $18,818
Median $16,221 $19,046
Standard Deviation $1,532 $1,452

1. This position is cross listed as the Director of Engineering.

2. Lodi only listed a minimum salary for this position. $400 was added to the maximum monthly salary so it would be visible on the graph.

Figure 8: Public Works Director and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$5,000
$10,000
$15,000
$20,000
$25,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 13
Table 9. Deputy Director - Water Resources and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Deputy Director - Water Resources $10,934 $13,291 Benicia, City of Deputy Public Works Director - Utilities $13,387 $16,272 Brentwood, City of Assistant Director of Public Works/Operations $14,871 $18,076 Davis, City of
Water Division Manager
Wastewater Division Manager (1) $9,572 $12,217
Livermore, City of Water Resources Division Manager $13,112 $16,390 Lodi, City of
Deputy Public Works Director
City Engineer / Deputy Public Works Director (2) $12,527 $15,218 Stockton, City of
Deputy Municipal Utilities Department
Director/Water
Deputy Municipal Utilities Department
Director/Maintenance & Collection Systems
Deputy Municipal Utilities Department
Director/Wastewater
Deputy Municipal Utilities Department
Director/Water (PE)
Deputy Municipal Utilities Department
Director/Maintenance & Collection Systems (PE)
Deputy Municipal Utilities Department
Director/Wastewater (PE)
Deputy Municipal Utilities Department
Director/Water & Sewer (PE)
$11,040 $14,653
Vacaville, City of Utilities Operations and Maintenance Manager $11,746 $14,278 Average $12,149 $15,049
Median $12,137 $14,936
Standard Deviation $1,670 $1,865

1. This position is cross listed as the Wastewater Operations Manager.

2. This position is cross listed as the Deputy Director of Engineering.

City of Manteca Salary Comparison Study
2 Results
Project: 184031535 14
Figure 9: Deputy Director - Water Resources and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
$20,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 15
Table 10. Administrative Assistant III and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Administrative Assistant III $4,834 $5,876 Benicia, City of Senior Administrative Clerk $4,645 $5,646 Brentwood, City of Administrative Secretary $6,115 $7,432 Davis, City of Administrative Specialist $4,908 $5,966
Livermore, City of Administrative Assistant $6,737 $8,147 Lodi, City of Senior Administrative Clerk $3,976 $4,833 Stockton, City of Administrative Aide II $5,347 $6,866
Vacaville, City of Administrative Technician II $5,310 $6,454 Average $5,234 $6,403
Median $5,109 $6,210
Standard Deviation $866 $1,057
Figure 10: Administrative Assistant III and Comparable Staff Positions Monthly Salary Range and Median $-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 16
Table 11. SCADA Engineer and Comparable Staff Positions Monthly Salaries (1) City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of SCADA Engineer $8,786 $10,679
Benicia, City of No comparable position found - -
Brentwood, City of No comparable position found - -
Davis, City of Utility/SCADA Control Systems Technician $7,719 $9,382 Livermore, City of No comparable position found - -
Lodi, City of No comparable position found - -
Stockton, City of Utility Technology Manager $8,100 $10,398 Vacaville, City of Associate Utilities SCADA/Systems Engineer $9,785 $11,891 Average $8,597 $10,588
Median $8,443 $10,539
Standard Deviation $906 $1,032

1. There were positions in the other cities that included responsibilities related to SCADA. However, these positions were materially different from the City of Manteca’s SCADA Engineer position and more closely aligned with the City of Manteca's Instrument Technician / Electrician position. The positions shown in this table have a greater emphasis on SCADA systems.

Figure 11: SCADA Engineer and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
Manteca Davis Stockton Vacaville
Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 17
Table 12. Water Resources Project Manager and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Water Resources Project Manager (1)- - Benicia, City of Project Manager $10,566 $12,483
Brentwood, City of No comparable position found - -
Davis, City of No comparable position found - -
Livermore, City of No comparable position found - -
Lodi, City of Construction Project Manager $8,275 $10,058 Stockton, City of
Project Manager I
Project Manager II
Project Manager III
$5,712 $8,105
Vacaville, City of
Engineering Project Coordinator
Environment Project Manager
$8,895 $11,150
Average $8,362 $10,449
Median $8,585 $10,604
Standard Deviation $2,014 $1,851

1. This is a future position at the City of Manteca. The salary was unknown at the time of preparing this report.

Figure 12: Water Resources Project Manager and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
Benicia Lodi Stockton Vacaville
Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 18
Table 13. Water Resource Regulations Manager and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Water Resources Regulations Manager $9,229 $11,218 Benicia, City of Water Quality Supervisor $9,620 $11,693 Brentwood, City of No comparable position found - -
Davis, City of
Laboratory Supervisor (1)
Environmental Resource Manager
$7,171 $12,337
Livermore, City of
Public Works Supervisor, Laboratory (1)
Public Works Supervisor, Environmental
Compliance
$9,505 $11,882
Lodi, City of
Laboratory Supervisor (1)
Compliance Manager
$7,124 $10,402
Stockton, City of Technical Services Supervisor $6,566 $8,430 Vacaville, City of Water Quality Manager $10,838 $13,175 Average $8,579 $11,305
Median $9,229 $11,693
Standard Deviation $1,613 $1,535

1. This position is cross listed as the Laboratory Supervisor.

Figure 13: Water Resource Regulations Manager and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
Manteca Benicia Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 19
Table 14. Senior Environmental Compliance Inspector and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Senior Environmental Compliance Inspector $6,477 $7,873 Benicia, City of
Wastewater Quality Technician II
Water Quality Technician II (1) $6,357 $8,837
Brentwood, City of Environmental Compliance Inspector II $8,596 $10,449 Davis, City of
Environmental Compliance Specialist (2)
Water Quality Compliance Specialist
$8,023 $10,728
Livermore, City of
Water Resources Source Control Inspector
Water Resources Coordinator (3) $7,597 $9,704
Lodi, City of No comparable position found - -
Stockton, City of Senior Environmental Control Officer $6,633 $6,965 Vacaville, City of Environmental Compliance Inspector II $7,022 $8,536 Average $7,244 $9,013
Median $7,022 $8,837
Standard Deviation $852 $1,368

1. This position is cross listed as the Water Resources Coordinator.

2. This position is cross listed as the Environmental Compliance Inspector.

3. The Water Resources Coordinator position may be assigned supervisory responsibility for one or more sections in the Water Resources Division. One of the sections listed in the job description is Source Control.

The Water Resources Coordinator is cross listed under other positions where a different section is applicable to the respective position.

Figure 14: Senior Environmental Compliance Inspector and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
Manteca Benicia Brentwood Davis Livermore Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 20
Table 15. Environmental Compliance Inspector and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Environmental Compliance Inspector $6,167 $7,496 Benicia, City of
Wastewater Quality Technician I
Water Quality Technician I
$5,780 $8,033
Brentwood, City of Environmental Compliance Inspector I $7,797 $9,477 Davis, City of Environmental Compliance Specialist (1) $8,023 $9,752 Livermore, City of Water Resources Source Control Technician $7,153 $8,653 Lodi, City of Environmental Compliance Inspector $5,899 $7,171 Stockton, City of
Environmental Control Officer (Entry Level)
Environmental Control Officer (Journey Level)
$5,458 $6,318
Vacaville, City of Environmental Compliance Inspector I $6,376 $7,750 Average $6,582 $8,081
Median $6,271 $7,892
Standard Deviation $961 $1,163

1. This position is cross listed as the Senior Environmental Compliance Inspector.

Figure 15: Environmental Compliance Inspector and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 21
Table 16. Laboratory Supervisor and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Laboratory Supervisor $8,162 $9,921
Benicia, City of No comparable position found - -
Brentwood, City of Regulatory Compliance Supervisor $9,424 $11,455 Davis, City of Laboratory Supervisor (1) $7,171 $8,716
Livermore, City of Public Works Supervisor, Laboratory (1) $9,505 $11,882 Lodi, City of Laboratory Supervisor (1) $7,124 $8,659
Stockton, City of Laboratory Supervisor $7,206 $9,196
Vacaville, City of Laboratory Supervisor $8,698 $10,572 Average $8,184 $10,057
Median $8,162 $9,921
Standard Deviation $1,053 $1,295

1. This position is cross listed as the Water Resources Regulations Manager.

Figure 16: Laboratory Supervisor and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
Manteca Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 22
Table 17. Lead Laboratory Technician and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Lead Laboratory Technician $6,477 $7,873 Benicia, City of Laboratory Analyst $7,730 $9,396
Brentwood, City of No comparable position found - -
Davis, City of No comparable position found - -
Livermore, City of Water Resources Coordinator (1) $8,006 $9,704 Lodi, City of No comparable position found - -
Stockton, City of
Chemist
Microbiologist
$5,161 $6,741
Vacaville, City of Senior Laboratory Analyst $7,924 $9,632 Average $7,060 $8,669
Median $7,730 $9,396
Standard Deviation $1,229 $1,311

1. The Water Resources Coordinator position may be assigned supervisory responsibility for one or more sections in the Water Resources Division. One of the sections listed in the job description is Laboratory. The Water Resources Coordinator is cross listed under other positions where a different section is applicable to the respective position.

Figure 17: Lead Laboratory Technician and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
Manteca Benicia Livermore Stockton Vacaville
Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 23
Table 18. Laboratory Technician II and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Laboratory Technician II $5,329 $6,477 Benicia, City of Laboratory Technician II $7,035 $8,551 Brentwood, City of Laboratory Technician II $7,505 $9,122 Davis, City of Laboratory Analyst (1) $6,235 $7,579
Livermore, City of Water Resources Laboratory Technician (1) $7,231 $8,761 Lodi, City of Laboratory Technician II $5,168 $6,282
Stockton, City of Laboratory Technician (1) $4,339 $5,274 Vacaville, City of Laboratory Analyst II $7,203 $8,756
Average $6,256 $7,600
Median $6,635 $8,065
Standard Deviation $1,179 $1,430

1. This position is cross listed as the Laboratory Technician I.

Figure 18: Laboratory Technician II and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$10,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 24
Table 19. Laboratory Technician I and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Laboratory Technician I $4,834 $5,876
Benicia, City of Laboratory Technician I $6,402 $7,781
Brentwood, City of Laboratory Technician I $6,807 $8,274 Davis, City of Laboratory Analyst (1) $6,235 $7,579
Livermore, City of Water Resources Laboratory Technician (1) $7,231 $8,761 Lodi, City of Laboratory Technician I $4,699 $5,712
Stockton, City of Laboratory Technician (1) $4,339 $5,274 Vacaville, City of Laboratory Analyst I $6,546 $7,956
Average $5,886 $7,152
Median $6,318 $7,680
Standard Deviation $1,095 $1,326

1. This position is cross listed as the Laboratory Technician II.

Figure 19: Laboratory Technician I and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$10,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 25
Table 20. Water Resources Coordinator and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Water Resources Coordinator (1) $5,077 $6,171 Benicia, City of Water Quality Technician II (2) $7,270 $8,837 Brentwood, City of Water Conservation Specialist $6,552 $7,964 Davis, City of Conservation Coordinator II (3) $8,023 $9,752 Livermore, City of No comparable position found - -
Lodi, City of
Water Conservation Specialist
Watershed Program Coordinator
$3,615 $5,134
Stockton, City of No comparable position found - -
Vacaville, City of No comparable position found - -
Average $6,108 $7,572
Median $6,552 $7,964
Standard Deviation $1,767 $1,898

1. This position is listed under the City of Manteca’s general services salary schedule (updated 12/1/23) and the technical services salary schedule (effective 10/27/23). The general services salary range is shown herein as it was updated more recently.

2. This position is cross listed as the Senior Environmental Compliance Inspector.

3. The City of Davis' class specifications page on governmentjobs.com includes a Senior Utility Resource Specialist position that appears comparable to the City of Manteca's Water Resources Coordinator.

However, this position was not included in the City of Davis' salary schedule and therefore may no longer be a position at the City of Davis. The next position closest to the City of Manteca's Water Resources Coordinator is listed, though the City of Davis Conservation Coordinator II may include responsibilities related to other forms of conservation other than water, such as solid waste management, energy efficiency, green building, emission reductions, etc.

Figure 20: Water Resources Coordinator and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
Manteca Benicia Brentwood Davis Lodi
Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 26
Table 21. Wastewater Operations Manager and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Wastewater Operations Manager $9,229 $11,218 Benicia, City of
Wastewater Plant Superintendent
Public Works Maintenance Superintendent
$11,565 $14,058
Brentwood, City of Wastewater Operations Manager $10,756 $13,074 Davis, City of Wastewater Division Manager (1) $10,051 $12,217 Livermore, City of Water Resources Operations Manager $10,699 $13,373 Lodi, City of Wastewater Plant Superintendent $10,258 $12,468 Stockton, City of Chief Plant Operator - Wastewater $10,335 $13,271 Vacaville, City of
Chief Plant Operator – Wastewater
Public Works Superintendent
$10,731 $13,175
Average $10,453 $12,857
Median $10,517 $13,125
Standard Deviation $674 $868

1. This position is cross listed as the Deputy Director – Water Resources.

Figure 21: Wastewater Operations Manager and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 27
Table 22. Wastewater Maintenance Supervisor and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Wastewater Maintenance Supervisor $8,162 $9,921 Benicia, City of
Field Utilities and Streets Supervisor (1)
Wastewater Plant Supervisor (2) $9,620 $11,693
Brentwood, City of Wastewater Treatment Plant Supervisor (1)(2) $9,424 $11,455 Davis, City of WWTP Maintenance Supervisor (3) $6,782 $8,243 Livermore, City of Public Works Supervisor, Maintenance $9,505 $11,882 Lodi, City of
Water/Wastewater Supervisor (1)
Wastwater Operations Supervisor (2) $6,785 $9,698
Stockton, City of Senior Plant Maintenance Supervisor $7,790 $10,000 Vacaville, City of
Utilities Maintenance Supervisor
Utilities Instrumentation, Controls, and Electrical
Supervisor
$9,761 $11,864
Average $8,479 $10,595
Median $8,793 $10,728
Standard Deviation $1,266 $1,328

1. This position is cross listed as the Wastewater Collections System Supervisor.

2. This position is cross listed as the Wastewater Operations Supervisor.

3. This position is cross listed as the Lead Wastewater Plant Maintenance Technician.

Figure 22: Wastewater Maintenance Supervisor and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 28
Table 23. Lead Wastewater Plant Maintenance Technician and Comparable Staff Positions Monthly Salaries
City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Lead Wastewater Plant Maintenance Technician $7,685 $9,341 Benicia, City of Maintenance Technologist II (1)(2) $7,906 $9,610 Brentwood, City of No comparable position found - -
Davis, City of WWTP Maintenance Supervisor (3) $6,782 $8,243 Livermore, City of Water Resources Coordinator (4) $8,006 $9,704 Lodi, City of Water/Wastewater Maintenance Worker III (5) $4,978 $6,051 Stockton, City of Plant Maintenance Supervisor $6,755 $8,672 Vacaville, City of
Senior Utility Plant Mechanic
Senior Utility Plant Electrician
Senior Utility Plant Control Systems Technician
$7,913 $10,765
Average $7,146 $8,912
Median $7,685 $9,341
Standard Deviation $1,094 $1,496

1. This position is cross listed as the Senior Instrumentation Technician.

2. This position is cross listed as the Utilities Mechanic.

3. This position is cross listed as the Wastewater Maintenance Supervisor.

4. The Water Resources Coordinator position may be assigned supervisory responsibility for one or more sections in the Water Resources Division. One of the sections listed in the job description is Maintenance.

The Water Resources Coordinator is cross listed under other positions where a different section is applicable to the respective position.

5. This position is cross listed as the Lead Wastewater Collection Workers and the Wastewater Maintenance Worker III.

Figure 23: Lead Wastewater Plant Maintenance Technician and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
Manteca Benicia Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 29
Table 24. Senior Instrumentation Technician and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Senior Instrumentation Technician $7,148 $8,689 Benicia, City of Maintenance Technologist II (1)(2) $7,906 $9,610 Brentwood, City of Electrician (3) $7,509 $9,127
Davis, City of Senior Electrician $7,559 $9,188
Livermore, City of Water Resources Coordinator - Electrical and Instrumentation $8,318 $10,083
Lodi, City of Lead Electrician (4) $10,528 $10,928
Stockton, City of Senior Instrument Repair Technician $5,635 $6,886 Vacaville, City of
Utility Plant Electrician II
Utility Plant Control Systems Technician II
$8,052 $9,787
Average $7,832 $9,287
Median $7,733 $9,399
Standard Deviation $1,364 $1,185

1. This position is cross listed as the Lead Wastewater Plant Maintenance Technician.

2. This position is cross listed as the Utilities Mechanic.

3. This position is cross listed as the Instrument Technician / Electrician.

4. Lodi only listed a maximum salary for this position. $400 was subtracted from the minimum monthly salary so it would be visible on the graph.

Figure 24: Senior Instrumentation Technician and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 30
Table 25. Instrument Technician / Electrician and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Instrument Technician / Electrician $6,805 $8,272 Benicia, City of Maintenance Technologist I (1)(2) $7,195 $8,745 Brentwood, City of Electrician (3) $7,509 $9,127
Davis, City of Electrician $6,872 $8,352
Livermore, City of
Water Resources Instrument Control Technician
Electrician
$7,567 $9,609
Lodi, City of Electrician $9,459 $9,934
Stockton, City of Instrument Repair Technician $5,125 $6,263 Vacaville, City of
Utility Plant Electrician I
Utility Plant Control Systems Technician I
$7,323 $8,901
Average $7,232 $8,650
Median $7,259 $8,823
Standard Deviation $1,190 $1,121

1. This position is cross listed as the Wastewater Plant Maintenance Worker I.

2. This position is cross listed as the Utilities Mechanic.

3. This position is cross listed as the Senior Instrument Technician.

Figure 25: Instrument Technician / Electrician and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 31
Table 26. Utilities Mechanic and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Utilities Mechanic $5,603 $6,811
Benicia, City of
Maintenance Technologist I (1)(2)
Maintenance Technologist II (3)(4) $7,195 $9,610
Brentwood, City of Utilities Maintenance Mechanic $8,011 $9,738 Davis, City of
WWTP Maintenance Technician I (1)
WWTP Maintenance Technician II
$5,361 $7,168
Livermore, City of
Water Resources Mechanic I (1)(5)
Water Resources Mechanic II (6)(7) $6,757 $9,250
Lodi, City of Plant & Equipment Maintenance Technician $5,363 $6,518 Stockton, City of
Plant Maintenance Machinist
Plant Maintenance Mechanic (Entry - Senior)
$5,559 $7,407
Vacaville, City of
Utility Plant Mechanic I
Utility Plant Mechanic II
$6,536 $8,744
Average $6,298 $8,156
Median $6,070 $8,075
Standard Deviation $985 $1,320

1. This position is cross listed as the Wastewater Plant Maintenance Worker I.

2. This position is cross listed as the Instrument Technician / Electrician.

3. This position is cross listed as the Senior Instrument Technician / Electrician.

4. This position is cross listed as the Lead Wastewater Plant Maintenance Technician.

5. This position is cross listed as the Wastewater Maintenance Worker I.

6. This position is cross listed as the Wastewater Maintenance Worker II.

7. This position is cross listed as the Wastewater Maintenance Worker III.

Figure 26: Utilities Mechanic and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 32
Table 27. Wastewater Plant Maintenance Worker I and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Wastewater Plant Maintenance Worker I $3,985 $4,844 Benicia, City of Maintenance Technologist I (1)(2) $7,195 $8,745 Brentwood, City of No comparable position found - -
Davis, City of WWTP Maintenance Technician I (2) $5,361 $6,516 Livermore, City of Water Resources Mechanic I (2)(3) $6,757 $8,200 Lodi, City of Water/Wastewater Maintenance Worker I (3) $4,114 $5,001 Stockton, City of Plant Maintenance Worker (3)
Mechanical Maintenance Worker I (3) $4,088 $5,051
Vacaville, City of Utility Plant Worker $5,552 $6,749
Average $5,293 $6,444
Median $5,361 $6,516
Standard Deviation $1,316 $1,584

1. This position is cross listed as the Instrument Technician / Electrician.

2. This position is cross listed as the Utilities Mechanic.

3. This position is cross listed as the Wastewater Maintenance Worker I.

Figure 27: Wastewater Plant Maintenance Worker I and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$10,000
Manteca Benicia Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 33
Table 28. Wastewater Collections System Supervisor and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of
Wastewater Collections System Supervisor
(Wastewater Collection System Maintenance
Supervisor) (1)
$7,769 $9,443
Benicia, City of Field Utilities and Streets Supervisor (2) $9,620 $11,693 Brentwood, City of Wastewater Treatment Plant Supervisor (2)(3) $9,424 $11,455 Davis, City of Collection System Superintendent $7,109 $8,641 Livermore, City of Public Works Supervisor, Collection System $9,505 $11,882 Lodi, City of Water/Wastewater Supervisor (2) $6,785 $8,247 Stockton, City of Senior Collection System Supervisor $7,145 $9,173 Vacaville, City of Public Works Supervisor - Field Utilities $8,489 $10,317 Average $8,231 $10,106
Median $8,129 $9,880
Standard Deviation $1,182 $1,437

1. There is no job description posted for Wastewater Collection System Supervisor, but there is one for Wastewater Collection System Maintenance Supervisor.

2. This position is cross listed as the Wastewater Maintenance Supervisor.

3. This position is cross listed as the Wastewater Operations Supervisor.

Figure 28: Wastewater Collections System Supervisor and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 34
Table 29. Lead Wastewater Collections Worker and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Lead Wastewater Collections Worker $5,603 $6,811 Benicia, City of Maintenance Worker III / Public Works $6,790 $8,253 Brentwood, City of No comparable position found - -
Davis, City of Collection System Supervisor $5,925 $7,201 Livermore, City of Water Resources Coordinator (1) $8,006 $9,704 Lodi, City of Water/Wastewater Maintenance Worker III (2) $4,978 $6,051 Stockton, City of Collection System Supervisor $6,155 $7,901 Vacaville, City of Maintenance Worker Lead - Field Utilities $6,395 $7,774 Average $6,265 $7,671
Median $6,155 $7,774
Standard Deviation $961 $1,163

1. The Water Resources Coordinator position may be assigned supervisory responsibility for one or more sections in the Water Resources Division. One of the sections listed in the job description is Collection System. The Water Resources Coordinator is cross listed under other positions where a different section is applicable to the respective position.

2. This position is cross listed as the Lead Wastewater Plant Maintenance Technician and the Wastewater Maintenance Worker III.

Figure 29: Lead Wastewater Collections Worker and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
Manteca Benicia Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 35
Table 30. Wastewater Maintenance Worker III and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Wastewater Maintenance Worker III $4,839 $5,881 Benicia, City of Field Utilities and Streets Journeyman (1) $5,963 $7,248 Brentwood, City of Collection System Worker II (1) $6,880 $8,363 Davis, City of
Public Works Maintenance Worker Lead
Collections System Technician II (1)
WWTP Maintenance Technician II (1)
$4,946 $7,168
Livermore, City of
Wastewater Collections System Worker III
Water Resources Mechanic II (1)(2) $6,992 $9,250
Lodi, City of Water/Wastewater Maintenance Worker III (3) $4,978 $6,051 Stockton, City of
Mechanical Maintenance Worker (Senior)
Collection System Operator (Senior)
$5,054 $6,257
Vacaville, City of Maintenance Worker II - Field Utilities (1) $5,814 $7,067 Average $5,683 $7,161
Median $5,434 $7,118
Standard Deviation $878 $1,166

1. This position is cross listed as the Wastewater Maintenance Worker II.

2. This position is cross listed as the Utilities Mechanic.

3. This position is cross listed as the Lead Wastewater Collections Worker and the Lead Wastewater Plant Maintenance Technician.

Figure 30: Wastewater Maintenance Worker III and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$10,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 36
Table 31. Wastewater Maintenance Worker II and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Wastewater Maintenance Worker II $4,388 $5,333 Benicia, City of Field Utilities and Streets Journeyman (1) $5,963 $7,248 Brentwood, City of Collection System Worker II (1) $6,880 $8,363 Davis, City of
Public Works Maintenance Worker II
Collections System Technician II (1)
WWTP Maintenance Technician II (1)
$4,496 $7,168
Livermore, City of
Wastewater Collections Systems Worker II
Water Resources Mechanic II (1)(2) $6,366 $9,250
Lodi, City of Water/Wastewater Maintenance Worker II $4,525 $5,500 Stockton, City of
Mechanical Maintenance Worker II
Collection System Operator (Journey)
$4,567 $5,676
Vacaville, City of Maintenance Worker II - Field Utilities (1) $5,814 $7,067 Average $5,375 $6,951
Median $5,191 $7,118
Standard Deviation $993 $1,403

1. This position is cross listed as the Wastewater Maintenance Worker III.

2. This position is cross listed as the Utilities Mechanic.

Figure 31: Wastewater Maintenance Worker II and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$10,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 37
Table 32. Wastewater Maintenance Worker I and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Wastewater Maintenance Worker I $3,985 $4,844 Benicia, City of Field Utilities and Streets Apprentice $5,426 $6,595 Brentwood, City of Collection System Worker I $6,241 $7,586 Davis, City of
Public Works Maintenance Worker I
Collections System Technician I
WWTP Maintenance Technician I
$4,088 $6,516
Livermore, City of
Wastewater Collections Systems Worker I
Water Resources Mechanic I (1)(2) $5,800 $8,200
Lodi, City of Water/Wastewater Maintenance Worker I (1) $4,114 $5,001 Stockton, City of
Plant Maintenance Worker (1)
Collection System Operator (Entry)
Mechanical Maintenance Worker I (1)
$4,088 $5,051
Vacaville, City of Maintenance Worker I - Field Utilities $5,147 $6,256 Average $4,861 $6,256
Median $4,630 $6,386
Standard Deviation $903 $1,239

1. This position is cross listed as the Wastewater Plant Maintenance Worker I.

2. This position is cross listed as the Utilities Mechanic.

Figure 32: Wastewater Maintenance Worker I and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 38
Table 33. Wastewater Operations Supervisor and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Wastewater Operations Supervisor $8,162 $9,921 Benicia, City of Wastewater Plant Supervisor (1) $9,620 $11,693 Brentwood, City of Wastewater Treatment Plant Supervisor (1)(2) $9,424 $11,455 Davis, City of WWTP Operations Supervisor $7,718 $9,382 Livermore, City of Water Resources Supervising Operator $8,890 $10,764 Lodi, City of Wastewater Operations Supervisor (1) $7,979 $9,698 Stockton, City of Senior Plant Operations Supervisor $8,116 $10,419 Vacaville, City of Wastewater Plant Supervisor $9,758 $11,861 Average $8,708 $10,649
Median $8,526 $10,591
Standard Deviation $814 $950

1. This position is cross listed as the Wastewater Maintenance Supervisor.

2. This position is cross listed as the Wastewater Collections System Supervisor.

Figure 33: Wastewater Operations Supervisor and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 39
Table 34. Lead Wastewater Treatment Operator and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Lead Wastewater Treatment Operator (1)- - Benicia, City of No comparable position found - -
Brentwood, City of Wastewater Treatment Plant Senior Operator $8,688 $10,560 Davis, City of No comparable position found - -
Livermore, City of Water Resources Senior Operator $8,100 $9,803 Lodi, City of No comparable position found - -
Stockton, City of Plant Operations Supervisor $6,755 $8,672 Vacaville, City of Senior Wastewater Plant Operator $8,596 $10,448 Average $8,034 $9,871
Median $8,348 $10,126
Standard Deviation $891 $866

1. This is a future position at the City of Manteca. The salary was unknown at the time of preparing this report.

Figure 34: Lead Wastewater Treatment Operator and Comparable Staff Positions Monthly Salary Range and Median (see footnotes in table above)
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
Brentwood Livermore Stockton Vacaville
Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 40
Table 35. Wastewater Treatment Operator III and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Wastewater Treatment Operator III $6,805 $8,272 Benicia, City of Wastewater Operator III $7,370 $8,959
Brentwood, City of Wastewater Treatment Plant Operator III $7,880 $9,578 Davis, City of WWTP Operator III $6,712 $8,158
Livermore, City of Water Resources Operator - Grade III $7,722 $9,344 Lodi, City of Wastewater Plant Operator III $6,812 $8,280 Stockton, City of Senior Plant Operator $5,971 $7,319
Vacaville, City of Wastewater Plant Operator III $7,814 $9,498 Average $7,136 $8,676
Median $7,091 $8,619
Standard Deviation $672 $797
Figure 35: Wastewater Treatment Operator III and Comparable Staff Positions Monthly Salary Range and Median
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 41
Table 36. Wastewater Treatment Operator II and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Wastewater Treatment Operator II $6,176 $7,507 Benicia, City of Wastewater Operator II $6,700 $8,144
Brentwood, City of Wastewater Treatment Plant Operator II $7,147 $8,688 Davis, City of WWTP Operator II $6,101 $7,416
Livermore, City of Water Resources Operator - Grade II $7,155 $8,656 Lodi, City of Wastewater Plant Operator II $6,192 $7,527 Stockton, City of Plant Operator (Journey Level) $5,712 $6,297 Vacaville, City of Wastewater Plant Operator II $7,105 $8,636 Average $6,536 $7,859
Median $6,446 $7,836
Standard Deviation $564 $835
Figure 36: Wastewater Treatment Operator II and Comparable Staff Positions Monthly Salary Range and Median
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$10,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 42
Table 37. Wastewater Treatment Operator I and Comparable Staff Positions Monthly Salaries City Comparable Position Minimum
Monthly Salary
Maximum
Monthly Salary
Manteca, City of Wastewater Treatment Operator I $5,603 $6,811 Benicia, City of Wastewater Operator I $5,973 $7,260
Brentwood, City of Wastewater Treatment Plant Operator I $6,483 $7,880 Davis, City of WWTP Operator I $5,547 $6,742
Livermore, City of Water Resources Operator - Grade I $6,825 $8,254 Lodi, City of Wastewater Plant Operator I $5,629 $6,842 Stockton, City of Plant Operator (Entry Level) $4,934 $5,439 Vacaville, City of Wastewater Plant Operator I $6,469 $7,863 Average $5,933 $7,136
Median $5,801 $7,051
Standard Deviation $625 $892
Figure 37: Wastewater Treatment Operator I and Comparable Staff Positions Monthly Salary Range and Median
$-
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
Manteca Benicia Brentwood Davis Livermore Lodi Stockton Vacaville Monthly Salary
City
Monthly Salary Range Minimum Median Maximum Median
City of Manteca Salary Comparison Study
2 Results
Project: 184031535 43
An analysis was performed using the average and median minimum/maximum monthly salary values for the neighboring cities for each respective position. The analysis included calculating the percent difference in salary for each respective position (comparing the City of Manteca’s salary to the average or median salary of the neighboring cities), as shown in Table 39 and Table 40, respectively. Additionally, the average and median minimum/maximum monthly salaries for all positions were averaged to yield an overall “percent difference of averages”, as shown in Table 38. It appears that while the City of Manteca’s salary ranges are comparable to some of the cities, in general, the City of Manteca’s minimum and maximum monthly salaries are lower than the average and median minimum/maximum monthly salaries of the neighboring cities studied (with some exceptions for certain positions and/or cities).

Table 38. Percent Difference of Averages Using Neighboring City Averages and Medians Percent Difference of Averages
Minimum Monthly Salary Maximum Monthly Salary
Using Neighboring City Averages (1) 6.8% 8.8%
Using Neighboring City Medians (2) 8.1% 10.3%

1. "Percent Difference of Averages" is calculated as (the average of all Neighboring City Average Monthly Salaries - the average of all City of Manteca Monthly Salaries) / the average of all City of Manteca Monthly Salaries. See Table 39.

2. "Percent Difference of Averages" is calculated as (the average of all Neighboring City Median Monthly Salaries - the average of all City of Manteca Monthly Salaries) / the average of all City of Manteca Monthly Salaries. See Table 40.

City of Manteca Salary Comparison Study
2 Results
Project: 184031535 44
Table 39. Position Percent Differences and Percent Difference of Averages Using Neighboring City Averages Position (1)
Minimum Monthly Salary Maximum Monthly Salary
City of
Manteca
Neighboring
City
Average (2)
Position
Percent
Difference (3)
City of
Manteca
Neighboring
City
Average (2)
Position
Percent
Difference (3)
Director of Engineering $15,493 $15,864 2% $18,832 $19,108 1% Deputy Director of Engineering $13,966 $12,761 -9% $16,975 $16,276 -4% Management Analyst $8,372 $7,097 -15% $10,178 $9,685 -5% Senior Engineer $12,064 $10,592 -12% $14,663 $13,046 -11% Associate Engineer $7,969 $9,211 16% $9,685 $11,261 16% Senior Engineering Technician $6,322 $6,818 8% $7,684 $8,337 8% Public Works Director $14,030 $15,932 14% $17,054 $19,070 12% Deputy Director - Water Resources $10,934 $12,322 13% $13,291 $15,301 15% Administrative Assistant III $4,834 $5,291 9% $5,876 $6,478 10% SCADA Engineer $8,786 $8,534 -3% $10,679 $10,557 -1%
Water Resources Regulations Manager $9,229 $8,471 -8% $11,218 $11,320 1% Senior Environmental Compliance Inspector $6,477 $7,371 14% $7,873 $9,203 17% Environmental Compliance Inspector $6,167 $6,641 8% $7,496 $8,165 9% Laboratory Supervisor $8,162 $8,188 0% $9,921 $10,080 2% Lead Laboratory Technician $6,477 $7,206 11% $7,873 $8,868 13% Laboratory Technician II $5,329 $6,388 20% $6,477 $7,761 20% Laboratory Technician I $4,834 $6,037 25% $5,876 $7,334 25% Water Resources Coordinator $5,077 $6,365 25% $6,171 $7,922 28% Wastewater Operations Manager $9,229 $10,628 15% $11,218 $13,091 17% Wastewater Maintenance Supervisor $8,162 $8,524 4% $9,921 $10,691 8% Lead Wastewater Plant Maintenance Technician $7,685 $7,057 -8% $9,341 $8,841 -5% Senior Instrumentation Technician $7,148 $7,930 11% $8,689 $9,373 8% Instrument Technician/Electrician $6,805 $7,293 7% $8,272 $8,704 5% Utilities Mechanic $5,603 $6,398 14% $6,811 $8,348 23%
Wastewater Plant Maintenance Worker I $3,985 $5,511 38% $4,844 $6,710 39% Wastewater Collections System Supervisor $7,769 $8,297 7% $9,443 $10,201 8% Lead Wastewater Collections Worker $5,603 $6,375 14% $6,811 $7,814 15% Wastewater Maintenance Worker III $4,839 $5,804 20% $5,881 $7,343 25% Wastewater Maintenance Worker II $4,388 $5,516 26% $5,333 $7,182 35% Wastewater Maintenance Worker I $3,985 $4,986 25% $4,844 $6,458 33% Wastewater Operations Supervisor $8,162 $8,786 8% $9,921 $10,753 8% Wastewater Treatment Operator III $6,805 $7,183 6% $8,272 $8,734 6% Wastewater Treatment Operator II $6,176 $6,588 7% $7,507 $7,909 5% Wastewater Treatment Operator I $5,603 $5,980 7% $6,811 $7,183 5% Average $7,543 $8,057 - $9,169 $9,974 -
Percent Difference of Averages (4) 6.8% - 8.8% -

1. Four positions were excluded from this analysis. There were no positions found that were considered to be equivalent to the City of Manteca's Maintenance Planner position and Maintenance Planner is therefore excluded from this analysis. Engineering Manager, Water Resources Project Manager, and Lead Wastewater Treatment Operator are future/new positions, so these three positions do not yet have a salary range to compare against the other cities and are therefore excluded from this analysis.

2. City of Manteca salary excluded from neighboring city average minimum and maximum monthly salaries.

3. "Position Percent Difference" is calculated for each individual position as (Neighboring City Average Monthly Salary - City of Manteca Monthly Salary) / City of Manteca Monthly Salary.

4. "Percent Difference of Averages" is calculated as (the average of all Neighboring City Average Monthly Salaries - the average of all City of Manteca Monthly Salaries) / the average of all City of Manteca Monthly Salaries.

City of Manteca Salary Comparison Study
2 Results
Project: 184031535 45
Table 40. Position Percent Differences and Percent Difference of Averages Using Neighboring City Medians Position (1)
Minimum Monthly Salary Maximum Monthly Salary
City of
Manteca
Neighboring
City
Median (2)
Position
Percent
Difference (3)
City of
Manteca
Neighboring
City
Median (2)
Position
Percent
Difference (3)
Director of Engineering $15,493 $16,123 4% $18,832 $19,576 4% Deputy Director of Engineering $13,966 $12,527 -10% $16,975 $16,272 -4% Management Analyst $8,372 $6,729 -20% $10,178 $9,226 -9% Senior Engineer $12,064 $10,594 -12% $14,663 $12,876 -12% Associate Engineer $7,969 $9,413 18% $9,685 $11,442 18% Senior Engineering Technician $6,322 $6,359 1% $7,684 $7,729 1% Public Works Director $14,030 $16,319 16% $17,054 $19,597 15% Deputy Director - Water Resources $10,934 $12,527 15% $13,291 $15,218 14% Administrative Assistant III $4,834 $5,310 10% $5,876 $6,454 10% SCADA Engineer $8,786 $8,100 -8% $10,679 $10,398 -3%
Water Resources Regulations Manager $9,229 $8,338 -10% $11,218 $11,787 5% Senior Environmental Compliance Inspector $6,477 $7,310 13% $7,873 $9,270 18% Environmental Compliance Inspector $6,167 $6,376 3% $7,496 $8,033 7% Laboratory Supervisor $8,162 $7,952 -3% $9,921 $9,884 0% Lead Laboratory Technician $6,477 $7,827 21% $7,873 $9,514 21% Laboratory Technician II $5,329 $7,035 32% $6,477 $8,551 32% Laboratory Technician I $4,834 $6,402 32% $5,876 $7,781 32% Water Resources Coordinator $5,077 $6,911 36% $6,171 $8,401 36% Wastewater Operations Manager $9,229 $10,699 16% $11,218 $13,175 17% Wastewater Maintenance Supervisor $8,162 $9,424 15% $9,921 $11,455 15% Lead Wastewater Plant Maintenance Technician $7,685 $7,344 -4% $9,341 $9,141 -2% Senior Instrumentation Technician $7,148 $7,906 11% $8,689 $9,610 11% Instrument Technician/Electrician $6,805 $7,323 8% $8,272 $8,901 8% Utilities Mechanic $5,603 $6,536 17% $6,811 $8,744 28%
Wastewater Plant Maintenance Worker I $3,985 $5,457 37% $4,844 $6,633 37% Wastewater Collections System Supervisor $7,769 $8,489 9% $9,443 $10,317 9% Lead Wastewater Collections Worker $5,603 $6,275 12% $6,811 $7,837 15% Wastewater Maintenance Worker III $4,839 $5,814 20% $5,881 $7,168 22% Wastewater Maintenance Worker II $4,388 $5,814 33% $5,333 $7,168 34% Wastewater Maintenance Worker I $3,985 $5,147 29% $4,844 $6,516 35% Wastewater Operations Supervisor $8,162 $8,890 9% $9,921 $10,764 8% Wastewater Treatment Operator III $6,805 $7,370 8% $8,272 $8,959 8% Wastewater Treatment Operator II $6,176 $6,700 8% $7,507 $8,144 8% Wastewater Treatment Operator I $5,603 $5,973 7% $6,811 $7,260 7% Average $7,543 $8,156 - $9,169 $10,112 -
Percent Difference of Averages (4) 8.1% - 10.3% -

1. Four positions were excluded from this analysis. There were no positions found that were considered to be equivalent to the City of Manteca's Maintenance Planner position and Maintenance Planner is therefore excluded from this analysis. Engineering Manager, Water Resources Project Manager, and Lead Wastewater Treatment Operator are future/new positions, so these three positions do not yet have a salary range to compare against the other cities and are therefore excluded from this analysis.

2. City of Manteca salary excluded from neighboring city median minimum and maximum monthly salaries.

3. "Position Percent Difference" is calculated for each individual position as (Neighboring City Median Monthly Salary - City of Manteca Monthly Salary) / City of Manteca Monthly Salary.

4. "Percent Difference of Averages" is calculated as (the average of all Neighboring City Median Monthly Salaries - the average of all City of Manteca Monthly Salaries) / the average of all City of Manteca Monthly Salaries.

City of Manteca Salary Comparison Study
Project: 184031535
Appendix A
Salary Schedules

CITY OF MANTECA

APPOINTED/ELECTED OFFICIALS

SALARY MATRIX BY POSITION
EFFECTIVE JULY 1, 2020

SALARY RANGE

B C D E F
Position Range Per Meeting Monthly Hourly Hourly Hourly Hourly Hourly Planning Commission** 40.00
Mayor* 600.00
Council Member* 600.00
* Incumbants may have elected a voluntary reduction

CITY OF MANTECA

MANAGEMENT

SALARY MATRIX BY POSITION
UPDATED JANUARY 16, 2024

SALARY RANGE

A B C D E
Position Range
SemiMonthly Monthly AnnualSemiMonthly Monthly AnnualSemiMonthly Monthly AnnualSemiMonthly Monthly AnnualSemiMonthly Monthly Annual Assistant City Manager 75AM 8,137.50 16,275.00 195,300.00 8,544.50 17,089.00 205,068.00 8,971.50 17,943.00 215,316.00 9,420.00 18,840.00 226,080.00 9,891.00 19,782.00 237,384.00 City Attorney Contract - - - - - - - - - - - - 10,385.52 20,771.04 249,252.45 City Manager Contract - - - - - - - - - - - - 10,625.00 21,250.00 255,000.00 Director of Development Services 69AM 7,015.00 14,030.00 168,360.00 7,366.00 14,732.00 176,784.00 7,734.50 15,469.00 185,628.00 8,121.00 16,242.00 194,904.00 8,527.00 17,054.00 204,648.00 Director of Engineering 73AM 7,746.50 15,493.00 185,916.00 8,134.00 16,268.00 195,216.00 8,540.50 17,081.00 204,972.00 8,967.50 17,935.00 215,220.00 9,416.00 18,832.00 225,984.00 Director of Human Resources 69AM 7,015.00 14,030.00 168,360.00 7,366.00 14,732.00 176,784.00 7,734.50 15,469.00 185,628.00 8,121.00 16,242.00 194,904.00 8,527.00 17,054.00 204,648.00 Director of IT & Innovation 65AM 6,368.00 12,736.00 152,832.00 6,686.50 13,373.00 160,476.00 7,021.00 14,042.00 168,504.00 7,372.00 14,744.00 176,928.00 7,740.50 15,481.00 185,772.00 Director of Legislative Services 65AM 6,368.00 12,736.00 152,832.00 6,686.50 13,373.00 160,476.00 7,021.00 14,042.00 168,504.00 7,372.00 14,744.00 176,928.00 7,740.50 15,481.00 185,772.00 Director of Public Works 69AM 7,015.00 14,030.00 168,360.00 7,366.00 14,732.00 176,784.00 7,734.50 15,469.00 185,628.00 8,121.00 16,242.00 194,904.00 8,527.00 17,054.00 204,648.00 Finance Director 73AM 7,746.50 15,493.00 185,916.00 8,134.00 16,268.00 195,216.00 8,540.50 17,081.00 204,972.00 8,967.50 17,935.00 215,220.00 9,416.00 18,832.00 225,984.00 Fire Chief - Sworn 78AM 8,418.50 16,837.00 202,044.00 8,839.50 17,679.00 212,148.00 9,281.50 18,563.00 222,756.00 9,745.50 19,491.00 233,892.00 10,233.00 20,466.00 245,592.00 Police Chief - Sworn 78AM 8,418.50 16,837.00 202,044.00 8,839.50 17,679.00 212,148.00 9,281.50 18,563.00 222,756.00 9,745.50 19,491.00 233,892.00 10,233.00 20,466.00 245,592.00

CITY OF MANTECA

MID-MANAGEMENT (MMA)

SALARY BY POSITION
UPDATED NOVEMBER 07, 2023

SALARY RANGE

A B C D E
Position Range Semi-Monthly Monthly Annual Semi-Monthly Monthly Annual Semi-Monthly Monthly Annual Semi-Monthly Monthly Annual Semi-Monthly Monthly Annual Accounting Manager* 47A 4,081.00 8,162.00 97,944.00 4,285.00 8,570.00 102,840.00 4,499.50 8,999.00 107,988.00 4,724.50 9,449.00 113,388.00 4,960.50 9,921.00 119,052.00 Assistant City Attorney* 65A 6,335.00 12,670.00 152,040.00 6,652.00 13,304.00 159,648.00 6,984.50 13,969.00 167,628.00 7,333.50 14,667.00 176,004.00 7,700.00 15,400.00 184,800.00 Assistant City Clerk 45A 3,884.50 7,769.00 93,228.00 4,078.50 8,157.00 97,884.00 4,282.50 8,565.00 102,780.00 4,496.50 8,993.00 107,916.00 4,721.50 9,443.00 113,316.00 Assistant Engineer 41A 3,527.00 7,054.00 84,648.00 3,703.50 7,407.00 88,884.00 3,888.50 7,777.00 93,324.00 4,083.00 8,166.00 97,992.00 4,287.00 8,574.00 102,888.00 Associate Engineer 46A 3,984.50 7,969.00 95,628.00 4,183.50 8,367.00 100,404.00 4,392.50 8,785.00 105,420.00 4,612.00 9,224.00 110,688.00 4,842.50 9,685.00 116,220.00 Associate Planner 44A 3,799.00 7,598.00 91,176.00 3,989.00 7,978.00 95,736.00 4,188.50 8,377.00 100,524.00 4,398.00 8,796.00 105,552.00 4,618.00 9,236.00 110,832.00 Budget Analyst* 43A 3,701.00 7,402.00 88,824.00 3,886.00 7,772.00 93,264.00 4,080.50 8,161.00 97,932.00 4,284.50 8,569.00 102,828.00 4,498.50 8,997.00 107,964.00 Deputy City Attorney* 57A 5,210.50 10,421.00 125,052.00 5,471.00 10,942.00 131,304.00 5,744.50 11,489.00 137,868.00 6,031.50 12,063.00 144,756.00 6,333.00 12,666.00 151,992.00 Deputy City Clerk/Records Manager 41A 3,527.00 7,054.00 84,648.00 3,703.50 7,407.00 88,884.00 3,888.50 7,777.00 93,324.00 4,083.00 8,166.00 97,992.00 4,287.00 8,574.00 102,888.00 Deputy City Manager 65A 6,335.00 12,670.00 152,040.00 6,652.00 13,304.00 159,648.00 6,984.50 13,969.00 167,628.00 7,333.50 14,667.00 176,004.00 7,700.00 15,400.00 184,800.00 Deputy Director of Development Services - Building 57A 5,210.50 10,421.00 125,052.00 5,471.00 10,942.00 131,304.00 5,744.50 11,489.00 137,868.00 6,031.50 12,063.00 144,756.00 6,333.00 12,666.00 151,992.00 Deputy Director of Development Services - Planning 57A 5,210.50 10,421.00 125,052.00 5,471.00 10,942.00 131,304.00 5,744.50 11,489.00 137,868.00 6,031.50 12,063.00 144,756.00 6,333.00 12,666.00 151,992.00 Deputy Director of Engineering 69A 6,983.00 13,966.00 167,592.00 7,332.00 14,664.00 175,968.00 7,698.50 15,397.00 184,764.00 8,083.50 16,167.00 194,004.00 8,487.50 16,975.00 203,700.00 Deputy Director of Finance* 57A 5,210.50 10,421.00 125,052.00 5,471.00 10,942.00 131,304.00 5,744.50 11,489.00 137,868.00 6,031.50 12,063.00 144,756.00 6,333.00 12,666.00 151,992.00 Deputy Director of Maintenance & Operations** 59A 5,467.00 10,934.00 131,208.00 5,740.50 11,481.00 137,772.00 6,027.50 12,055.00 144,660.00 6,329.00 12,658.00 151,896.00 7,885.00 15,770.00 189,240.00 Deputy Director of PW - Solid Waste 59A 5,467.00 10,934.00 131,208.00 5,740.50 11,481.00 137,772.00 6,027.50 12,055.00 144,660.00 6,329.00 12,658.00 151,896.00 6,645.50 13,291.00 159,492.00 Deputy Director of PW - Water Resources 59A 5,467.00 10,934.00 131,208.00 5,740.50 11,481.00 137,772.00 6,027.50 12,055.00 144,660.00 6,329.00 12,658.00 151,896.00 6,645.50 13,291.00 159,492.00 Economic Development Manager 58A 5,341.00 10,682.00 128,184.00 5,608.00 11,216.00 134,592.00 5,888.50 11,777.00 141,324.00 6,183.00 12,366.00 148,392.00 6,492.00 12,984.00 155,808.00 Executive Assistant to City Manager 48A 4,186.00 8,372.00 100,464.00 4,395.50 8,791.00 105,492.00 4,615.50 9,231.00 110,772.00 4,846.50 9,693.00 116,316.00 5,089.00 10,178.00 122,136.00 Facilities Maintenance Manager 50A 4,393.00 8,786.00 105,432.00 4,612.50 9,225.00 110,700.00 4,843.00 9,686.00 116,232.00 5,085.00 10,170.00 122,040.00 5,339.50 10,679.00 128,148.00 Fleet Maintenance Manager 50A 4,393.00 8,786.00 105,432.00 4,612.50 9,225.00 110,700.00 4,843.00 9,686.00 116,232.00 5,085.00 10,170.00 122,040.00 5,339.50 10,679.00 128,148.00 Golf Course Maintenance Supervisor 40A 3,444.50 6,889.00 82,668.00 3,616.50 7,233.00 86,796.00 3,797.50 7,595.00 91,140.00 3,987.50 7,975.00 95,700.00 4,187.00 8,374.00 100,488.00 Homeless & Housing Services Manager 54A 4,846.00 9,692.00 116,304.00 5,088.50 10,177.00 122,124.00 5,343.00 10,686.00 128,232.00 5,610.00 11,220.00 134,640.00 5,890.50 11,781.00 141,372.00 Human Resources Manager* 55A 4,963.00 9,926.00 119,112.00 5,211.00 10,422.00 125,064.00 5,471.50 10,943.00 131,316.00 5,745.00 11,490.00 137,880.00 6,032.50 12,065.00 144,780.00 Information Technology Applications Manager 56A 5,086.00 10,172.00 122,064.00 5,340.50 10,681.00 128,172.00 5,607.50 11,215.00 134,580.00 5,888.00 11,776.00 141,312.00 6,182.50 12,365.00 148,380.00 Information Technology Operations Manager 56A 5,086.00 10,172.00 122,064.00 5,340.50 10,681.00 128,172.00 5,607.50 11,215.00 134,580.00 5,888.00 11,776.00 141,312.00 6,182.50 12,365.00 148,380.00 Laboratory Supervisor 47A 4,081.00 8,162.00 97,944.00 4,285.00 8,570.00 102,840.00 4,499.50 8,999.00 107,988.00 4,724.50 9,449.00 113,388.00 4,960.50 9,921.00 119,052.00 Landscape Maintenance Supervisor 40A 3,444.50 6,889.00 82,668.00 3,616.50 7,233.00 86,796.00 3,797.50 7,595.00 91,140.00 3,987.50 7,975.00 95,700.00 4,187.00 8,374.00 100,488.00 Management Analyst 48A 4,186.00 8,372.00 100,464.00 4,395.50 8,791.00 105,492.00 4,615.50 9,231.00 110,772.00 4,846.50 9,693.00 116,316.00 5,089.00 10,178.00 122,136.00 Parks Planning & Development Manager 50A 4,393.00 8,786.00 105,432.00 4,612.50 9,225.00 110,700.00 4,843.00 9,686.00 116,232.00 5,085.00 10,170.00 122,040.00 5,339.50 10,679.00 128,148.00 Parks/Golf Maintenance Manager 50A 4,393.00 8,786.00 105,432.00 4,612.50 9,225.00 110,700.00 4,843.00 9,686.00 116,232.00 5,085.00 10,170.00 122,040.00 5,339.50 10,679.00 128,148.00 Parks/Golf Maintenance Supervisor 40A 3,444.50 6,889.00 82,668.00 3,616.50 7,233.00 86,796.00 3,797.50 7,595.00 91,140.00 3,987.50 7,975.00 95,700.00 4,187.00 8,374.00 100,488.00 Permit Center Manager 45A 3,884.50 7,769.00 93,228.00 4,078.50 8,157.00 97,884.00 4,282.50 8,565.00 102,780.00 4,496.50 8,993.00 107,916.00 4,721.50 9,443.00 113,316.00 Planning Manager 54A 4,846.00 9,692.00 116,304.00 5,088.50 10,177.00 122,124.00 5,343.00 10,686.00 128,232.00 5,610.00 11,220.00 134,640.00 5,890.50 11,781.00 141,372.00 Public Works Manager - Transit 50A 4,393.00 8,786.00 105,432.00 4,612.50 9,225.00 110,700.00 4,843.00 9,686.00 116,232.00 5,085.00 10,170.00 122,040.00 5,339.50 10,679.00 128,148.00 Real Property Manager 50A 4,393.00 8,786.00 105,432.00 4,612.50 9,225.00 110,700.00 4,843.00 9,686.00 116,232.00 5,085.00 10,170.00 122,040.00 5,339.50 10,679.00 128,148.00 Recreation Services Manager 51A 4,501.50 9,003.00 108,036.00 4,726.50 9,453.00 113,436.00 4,963.00 9,926.00 119,112.00 5,211.00 10,422.00 125,064.00 5,471.50 10,943.00 131,316.00 Recreation Supervisor 40A 3,444.50 6,889.00 82,668.00 3,616.50 7,233.00 86,796.00 3,797.50 7,595.00 91,140.00 3,987.50 7,975.00 95,700.00 4,187.00 8,374.00 100,488.00 Revenue Manager 47A 4,081.00 8,162.00 97,944.00 4,285.00 8,570.00 102,840.00 4,499.50 8,999.00 107,988.00 4,724.50 9,449.00 113,388.00 4,960.50 9,921.00 119,052.00 SCADA Engineer 50A 4,393.00 8,786.00 105,432.00 4,612.50 9,225.00 110,700.00 4,843.00 9,686.00 116,232.00 5,085.00 10,170.00 122,040.00 5,339.50 10,679.00 128,148.00 Senior Accountant 45A 3,884.50 7,769.00 93,228.00 4,078.50 8,157.00 97,884.00 4,282.50 8,565.00 102,780.00 4,496.50 8,993.00 107,916.00 4,721.50 9,443.00 113,316.00 Senior Budget Analyst* 45A 3,884.50 7,769.00 93,228.00 4,078.50 8,157.00 97,884.00 4,282.50 8,565.00 102,780.00 4,496.50 8,993.00 107,916.00 4,721.50 9,443.00 113,316.00 Senior Engineer 63A 6,032.00 12,064.00 144,768.00 6,333.50 12,667.00 152,004.00 6,650.00 13,300.00 159,600.00 6,982.50 13,965.00 167,580.00 7,331.50 14,663.00 175,956.00 Senior Management Analyst 50A 4,393.00 8,786.00 105,432.00 4,612.50 9,225.00 110,700.00 4,843.00 9,686.00 116,232.00 5,085.00 10,170.00 122,040.00 5,339.50 10,679.00 128,148.00 Senior Plan Check Engineer 56A 5,086.00 10,172.00 122,064.00 5,340.50 10,681.00 128,172.00 5,607.50 11,215.00 134,580.00 5,888.00 11,776.00 141,312.00 6,182.50 12,365.00 148,380.00 Senior Planner 48A 4,186.00 8,372.00 100,464.00 4,395.50 8,791.00 105,492.00 4,615.50 9,231.00 110,772.00 4,846.50 9,693.00 116,316.00 5,089.00 10,178.00 122,136.00 Solid Waste Manager 50A 4,393.00 8,786.00 105,432.00 4,612.50 9,225.00 110,700.00 4,843.00 9,686.00 116,232.00 5,085.00 10,170.00 122,040.00 5,339.50 10,679.00 128,148.00 Streets Manager 50A 4,393.00 8,786.00 105,432.00 4,612.50 9,225.00 110,700.00 4,843.00 9,686.00 116,232.00 5,085.00 10,170.00 122,040.00 5,339.50 10,679.00 128,148.00 Wastewater Collection System Supervisor 45A 3,884.50 7,769.00 93,228.00 4,078.50 8,157.00 97,884.00 4,282.50 8,565.00 102,780.00 4,496.50 8,993.00 107,916.00 4,721.50 9,443.00 113,316.00 Wastewater Maintenance Supervisor 47A 4,081.00 8,162.00 97,944.00 4,285.00 8,570.00 102,840.00 4,499.50 8,999.00 107,988.00 4,724.50 9,449.00 113,388.00 4,960.50 9,921.00 119,052.00 Wastewater Operations Manager 52A 4,614.50 9,229.00 110,748.00 4,845.00 9,690.00 116,280.00 5,087.50 10,175.00 122,100.00 5,342.00 10,684.00 128,208.00 5,609.00 11,218.00 134,616.00 Wastewater Operations Supervisor 47A 4,081.00 8,162.00 97,944.00 4,285.00 8,570.00 102,840.00 4,499.50 8,999.00 107,988.00 4,724.50 9,449.00 113,388.00 4,960.50 9,921.00 119,052.00 Water Distribution Supervisor 44A 3,799.00 7,598.00 91,176.00 3,989.00 7,978.00 95,736.00 4,188.50 8,377.00 100,524.00 4,398.00 8,796.00 105,552.00 4,618.00 9,236.00 110,832.00 Water Meter Services Supervisor 42A 3,616.00 7,232.00 86,784.00 3,797.00 7,594.00 91,128.00 3,987.00 7,974.00 95,688.00 4,186.50 8,373.00 100,476.00 4,396.00 8,792.00 105,504.00 Water Resources Regulations Manager 52A 4,614.50 9,229.00 110,748.00 4,845.00 9,690.00 116,280.00 5,087.50 10,175.00 122,100.00 5,342.00 10,684.00 128,208.00 5,609.00 11,218.00 134,616.00 Water Treatment Operations Supervisor 47A 4,081.00 8,162.00 97,944.00 4,285.00 8,570.00 102,840.00 4,499.50 8,999.00 107,988.00 4,724.50 9,449.00 113,388.00 4,960.50 9,921.00 119,052.00 *Confidential Non-Management position; mirrors Mid-Management Unit benefits. **Deputy Director of Operations and Maintenance Y-rated, max $7,885 semi-monthly.

CITY OF MANTECA

PUBLIC SAFETY MID-MANAGEMENT (PSMMA)

SALARY MATRIX BY POSITION
EFFECTIVE DECEMBER 1, 2023

SALARY RANGE

A B C D E
Position Range Semi-Monthly Monthly Annual Semi-Monthly Monthly Annual Semi-Monthly Monthly Annual Semi-Monthly Monthly Annual Semi-Monthly Monthly Annual Code Enforcement Supervisor (Non Sworn) 43A 3,701.00 7,402.00 88,824.00 3,886.00 7,772.00 93,264.00 4,080.50 8,161.00 97,932.00 4,284.50 8,569.00 102,828.00 4,498.50 8,997.00 107,964.00 Assistant Fire Chief (Sworn) 68A 6,557.00 13,114.00 157,368.00 6,885.00 13,770.00 165,240.00 7,229.50 14,459.00 173,508.00 7,591.00 15,182.00 182,184.00 7,970.50 15,941.00 191,292.00 Fire Battalion Chief (Sworn) 57B-1 5,232.00 10,464.00 125,568.00 5,493.50 10,987.00 131,844.00 5,768.00 11,536.00 138,432.00 6,056.50 12,113.00 145,356.00 6,359.50 12,719.00 152,628.00 Fire Marshall (Non Sworn) 54A 4,846.00 9,692.00 116,304.00 5,088.50 10,177.00 122,124.00 5,343.00 10,686.00 128,232.00 5,610.00 11,220.00 134,640.00 5,890.50 11,781.00 141,372.00 Police Captain (Sworn) 70A 6,878.00 13,756.00 165,072.00 7,222.00 14,444.00 173,328.00 7,583.00 15,166.00 181,992.00 7,962.00 15,924.00 191,088.00 8,360.00 16,720.00 200,640.00 Police Lieutenant (Sworn) 66A 6,243.00 12,486.00 149,832.00 6,555.00 13,110.00 157,320.00 6,883.00 13,766.00 165,192.00 7,227.00 14,454.00 173,448.00 7,588.50 15,177.00 182,124.00

CITY OF MANTECA

GENERAL SERVICES

SALARY MATRIX BY POSITION
UPDATED December 1, 2023

SALARY RANGE

A B C D E
Position Range Hourly Semi-Monthly Annual Hourly Semi-Monthly Annual Hourly Semi-Monthly Annual Hourly Semi-Monthly Annual Hourly Semi-Monthly Annual Custodian I 20 21.8809 1,896 45,512 22.9749 1,991 47,788 24.1237 2,091 50,177 25.3299 2,195 52,686 26.5964 2,305 55,320 Custodian II 24 24.1065 2,089 50,142 25.3118 2,194 52,649 26.5774 2,303 55,281 27.9063 2,419 58,045 29.3016 2,539 60,947 Equipment Mechanic I 27 25.9175 2,246 53,908 27.2134 2,358 56,604 28.5740 2,476 59,434 30.0027 2,600 62,406 31.5029 2,730 65,526 Equipment Mechanic II 31 28.5777 2,477 59,442 30.0066 2,601 62,414 31.5069 2,731 65,534 33.0823 2,867 68,811 34.7364 3,010 72,252 Facilities Maintenance Coordinator 38 33.9490 2,942 70,614 35.6465 3,089 74,145 37.4288 3,244 77,852 39.3002 3,406 81,744 41.2652 3,576 85,832 Facilities Maintenance Engineer 25 24.7003 2,141 51,377 25.9353 2,248 53,945 27.2321 2,360 56,643 28.5937 2,478 59,475 30.0234 2,602 62,449 Facilities Maintenance Engineer II 30 27.9153 2,419 58,064 29.3111 2,540 60,967 30.7766 2,667 64,015 32.3154 2,801 67,216 33.9312 2,941 70,577 Facilities Maintenance Engineer III 32 29.2904 2,539 60,924 30.7549 2,665 63,970 32.2927 2,799 67,169 33.9073 2,939 70,527 35.6027 3,086 74,054 Golf Equipment Mechanic 27 25.9175 2,246 53,908 27.2134 2,358 56,604 28.5740 2,476 59,434 30.0027 2,600 62,406 31.5029 2,730 65,526 Instrument Technician/Electrician 44 39.2611 3,403 81,663 41.2242 3,573 85,746 43.2854 3,751 90,034 45.4496 3,939 94,535 47.7221 4,136 99,262 Lead Custodian 27 25.9175 2,246 53,908 27.2134 2,358 56,604 28.5740 2,476 59,434 30.0027 2,600 62,406 31.5029 2,730 65,526 Lead Solid Waste Collection Worker 33 30.0088 2,601 62,418 31.5092 2,731 65,539 33.0847 2,867 68,816 34.7389 3,011 72,257 36.4759 3,161 75,870 Lead Street Maintenance Worker 33 30.0088 2,601 62,418 31.5092 2,731 65,539 33.0847 2,867 68,816 34.7389 3,011 72,257 36.4759 3,161 75,870 Lead Vehicle & Equipment Tech 34 30.7639 2,666 63,989 32.3021 2,800 67,188 33.9172 2,939 70,548 35.6131 3,086 74,075 37.3937 3,241 77,779 Lead Wastewater Collections Worker 36 32.3267 2,802 67,240 33.9430 2,942 70,602 35.6402 3,089 74,132 37.4222 3,243 77,838 39.2933 3,405 81,730 Lead Wastewater Plant Maintenance Tech 49 44.3358 3,842 92,218 46.5526 4,035 96,829 48.8802 4,236 101,671 51.3242 4,448 106,754 53.8904 4,671 112,092 Maintenance Planner/Schedulee 40 35.6312 3,088 74,113 37.4128 3,242 77,819 39.2834 3,405 81,709 41.2476 3,575 85,795 43.3099 3,754 90,085 Meter Reader I 18 20.8323 1,805 43,331 21.8739 1,896 45,498 22.9676 1,991 47,773 24.1160 2,090 50,161 25.3218 2,195 52,669 Meter Reader II 22 22.9891 1,992 47,817 24.1386 2,092 50,208 25.3455 2,197 52,719 26.6128 2,306 55,355 27.9434 2,422 58,122 Parks/Golf Maintenance Technician 30 27.9153 2,419 58,064 29.3111 2,540 60,967 30.7766 2,667 64,015 32.3154 2,801 67,216 33.9312 2,941 70,577 Parks/Golf Maintenance Worker I 22 22.9891 1,992 47,817 24.1386 2,092 50,208 25.3455 2,197 52,719 26.6128 2,306 55,355 27.9434 2,422 58,122 Parks/Golf Maintenance Worker II 26 25.3134 2,194 52,652 26.5791 2,304 55,284 27.9080 2,419 58,049 29.3034 2,540 60,951 30.7686 2,667 63,999 Parks/Golf Maintenance Worker III 30 27.9153 2,419 58,064 29.3111 2,540 60,967 30.7766 2,667 64,015 32.3154 2,801 67,216 33.9312 2,941 70,577 Parts Inventory Specialist 26 25.3134 2,194 52,652 26.5791 2,304 55,284 27.9080 2,419 58,049 29.3034 2,540 60,951 30.7686 2,667 63,999 Senior Facilities Maintenance Engineer 36 32.3267 2,802 67,240 33.9430 2,942 70,602 35.6402 3,089 74,132 37.4222 3,243 77,838 39.2933 3,405 81,730 Senior Instrument Technician 46 41.2396 3,574 85,778 43.3016 3,753 90,067 45.4667 3,940 94,571 47.7400 4,137 99,299 50.1270 4,344 104,264 Solid Waste Equipment Operator I 22 22.9891 1,992 47,817 24.1386 2,092 50,208 25.3455 2,197 52,719 26.6128 2,306 55,355 27.9434 2,422 58,122 Solid Waste Equipment Operator II 26 25.3134 2,194 52,652 26.5791 2,304 55,284 27.9080 2,419 58,049 29.3034 2,540 60,951 30.7686 2,667 63,999 Solid Waste Equipment Operator III 30 27.9153 2,419 58,064 29.3111 2,540 60,967 30.7766 2,667 64,015 32.3154 2,801 67,216 33.9312 2,941 70,577 Solid Waste Specialist 36 32.3267 2,802 67,240 33.9430 2,942 70,602 35.6402 3,089 74,132 37.4222 3,243 77,838 39.2933 3,405 81,730 Solid Waste Utility Worker 30 27.9153 2,419 58,064 29.3111 2,540 60,967 30.7766 2,667 64,015 32.3154 2,801 67,216 33.9312 2,941 70,577 Street Maintenance Coordinator 36 32.3267 2,802 67,240 33.9430 2,942 70,602 35.6402 3,089 74,132 37.4222 3,243 77,838 39.2933 3,405 81,730 Street Maintenance/Equip Op I 22 22.9891 1,992 47,817 24.1386 2,092 50,208 25.3455 2,197 52,719 26.6128 2,306 55,355 27.9434 2,422 58,122 Street Maintenance/Equipment Op II 26 25.3134 2,194 52,652 26.5791 2,304 55,284 27.9080 2,419 58,049 29.3034 2,540 60,951 30.7686 2,667 63,999 Street Maintenance/Equipment Op III 30 27.9153 2,419 58,064 29.3111 2,540 60,967 30.7766 2,667 64,015 32.3154 2,801 67,216 33.9312 2,941 70,577 Traffic Sign & Markings Specialist 30 27.9153 2,419 58,064 29.3111 2,540 60,967 30.7766 2,667 64,015 32.3154 2,801 67,216 33.9312 2,941 70,577 Urban Forestry Technician 30 27.9153 2,419 58,064 29.3111 2,540 60,967 30.7766 2,667 64,015 32.3154 2,801 67,216 33.9312 2,941 70,577 Utilities Mechanic 36 32.3267 2,802 67,240 33.9430 2,942 70,602 35.6402 3,089 74,132 37.4222 3,243 77,838 39.2933 3,405 81,730 Vehicle & Equipment Technician I 27 25.9175 2,246 53,908 27.2134 2,358 56,604 28.5740 2,476 59,434 30.0027 2,600 62,406 31.5029 2,730 65,526 Vehicle & Equipment Technician II 31 28.5777 2,477 59,442 30.0066 2,601 62,414 31.5069 2,731 65,534 33.0823 2,867 68,811 34.7364 3,010 72,252 Wastewater Maintenance Worker I 22 22.9891 1,992 47,817 24.1386 2,092 50,208 25.3455 2,197 52,719 26.6128 2,306 55,355 27.9434 2,422 58,122 Wastewater Maintenance Worker II 26 25.3134 2,194 52,652 26.5791 2,304 55,284 27.9080 2,419 58,049 29.3034 2,540 60,951 30.7686 2,667 63,999 Wastewater Maintenance Worker III 30 27.9153 2,419 58,064 29.3111 2,540 60,967 30.7766 2,667 64,015 32.3154 2,801 67,216 33.9312 2,941 70,577 Wastewater Plant Maintenance Worker I 22 22.9891 1,992 47,817 24.1386 2,092 50,208 25.3455 2,197 52,719 26.6128 2,306 55,355 27.9434 2,422 58,122 Wastewater Plant Maintenance Worker II 26 25.3134 2,194 52,652 26.5791 2,304 55,284 27.9080 2,419 58,049 29.3034 2,540 60,951 30.7686 2,667 63,999

CITY OF MANTECA

GENERAL SERVICES

SALARY MATRIX BY POSITION
UPDATED December 1, 2023

SALARY RANGE

A B C D E
Position Range Hourly Semi-Monthly Annual Hourly Semi-Monthly Annual Hourly Semi-Monthly Annual Hourly Semi-Monthly Annual Hourly Semi-Monthly Annual Wastewater Plant Maintenance Worker III 30 27.9153 2,419 58,064 29.3111 2,540 60,967 30.7766 2,667 64,015 32.3154 2,801 67,216 33.9312 2,941 70,577 Wastewater Plant Operator I 36 32.3267 2,802 67,240 33.9430 2,942 70,602 35.6402 3,089 74,132 37.4222 3,243 77,838 39.2933 3,405 81,730 Wastewater Plant Operator II 40 35.6312 3,088 74,113 37.4128 3,242 77,819 39.2834 3,405 81,709 41.2476 3,575 85,795 43.3099 3,754 90,085 Wastewater Plant Operator III 44 39.2611 3,403 81,663 41.2242 3,573 85,746 43.2854 3,751 90,034 45.4496 3,939 94,535 47.7221 4,136 99,262 Water Distribution Operator I 36 32.3267 2,802 67,240 33.9430 2,942 70,602 35.6402 3,089 74,132 37.4222 3,243 77,838 39.2933 3,405 81,730 Water Distribution Operator II 40 35.6312 3,088 74,113 37.4128 3,242 77,819 39.2834 3,405 81,709 41.2476 3,575 85,795 43.3099 3,754 90,085 Water Distribution Operator III 44 39.2611 3,403 81,663 41.2242 3,573 85,746 43.2854 3,751 90,034 45.4496 3,939 94,535 47.7221 4,136 99,262 Water Regulatory Compliance Specialist I 26 25.3134 2,194 52,652 26.5791 2,304 55,284 27.9080 2,419 58,049 29.3034 2,540 60,951 30.7686 2,667 63,999 Water Regulatory Compliance Specialist II 30 27.9153 2,419 58,064 29.3111 2,540 60,967 30.7766 2,667 64,015 32.3154 2,801 67,216 33.9312 2,941 70,577 Water Regulatory Coordinator 36 32.3267 2,802 67,240 33.9430 2,942 70,602 35.6402 3,089 74,132 37.4222 3,243 77,838 39.2933 3,405 81,730 Water Resources Coordinator 32 29.2904 2,539 60,924 30.7549 2,665 63,970 32.2927 2,799 67,169 33.9073 2,939 70,527 35.6027 3,086 74,054 Water Systems Maintenance Worker I 22 22.9891 1,992 47,817 24.1386 2,092 50,208 25.3455 2,197 52,719 26.6128 2,306 55,355 27.9434 2,422 58,122 Water Systems Maintenance Worker II 26 25.3134 2,194 52,652 26.5791 2,304 55,284 27.9080 2,419 58,049 29.3034 2,540 60,951 30.7686 2,667 63,999 Water Systems Maintenance Worker III 30 27.9153 2,419 58,064 29.3111 2,540 60,967 30.7766 2,667 64,015 32.3154 2,801 67,216 33.9312 2,941 70,577 Water Treatment Operator 49 44.3358 3,842 92,218 46.5526 4,035 96,829 48.8802 4,236 101,671 51.3242 4,448 106,754 53.8904 4,671 112,092 Well Mechanic/Operator I 34 30.7639 2,666 63,989 32.3021 2,800 67,188 33.9172 2,939 70,548 35.6131 3,086 74,075 37.3937 3,241 77,779 Well Mechanic/Operator II 43 38.2917 3,319 79,647 40.2063 3,485 83,629 42.2166 3,659 87,811 44.3274 3,842 92,201 46.5438 4,034 96,811

CITY OF MANTECA

SALARY MATRIX

FIRE UNIT
EFFECTIVE NOVEMBER 16, 2023
HRLY. MTHLY. HRLY. MTHLY. HRLY. MTHLY. HRLY. MTHLY. HRLY. MTHLY.

NW POSITION RANGE RATE RATE RATE RATE RATE RATE RATE RATE RATE RATE CD # TITLE STEP A STEP 1 STEP B STEP 2 STEP C STEP 3 STEP D STEP 4 STEP E STEP 5 300 FIRE CAPTAIN Ca 36.6401 8,891.00 38.4721 9,336.00 40.3957 9,803.00 42.4155 10,293.00 44.5363 10,807.00 301 FIREFIGHTER/
ENGINEER Ba 31.0728 7,540.00 32.6264 7,917.00 34.2578 8,313.00 35.9707 8,729.00 37.7692 9,165.00 302 FIREFIGHTER Aa 27.8533 6,759.00 29.2460 7,097.00 30.7083 7,452.00 32.2437 7,824.00 33.8559 8,216.00 Current as of 11/14/2023 Salary by Position Fire 2023.xlsx: November 16, 2023

CITY OF MANTECA

POLICE - SWORN

SALARY MATRIX BY POSITION
EFFECTIVE AUGUST 01, 2023

A B C D E F G H
Position Range Hourly Annual Hourly Annual Hourly Annual Hourly Annual Hourly Annual Hourly Annual Hourly Annual Hourly Annual Police Officer 38-A2 43.1166 89,686 45.2724 94,170 47.5361 98,879 49.9129 103,823 52.4085 109,014 55.0289 114,465 57.7804 120,188 60.6694 126,197 Police Sergeant 46-A2 60.6732 126,205 63.7069 132,515 66.8922 139,141 70.2368 146,098 73.7487 153,403

SALARY RANGE

CITY OF MANTECA

POLICE - NON-SWORN

SALARY MATRIX BY POSITION
EFFECTIVE November 16, 2023

SALARY RANGE

A B C D E
Position Range Hourly Annual Hourly Annual Hourly Annual Hourly Annual Hourly Annual Animal Services Officer 23A-4 26.4133 54,940 27.7340 57,687 29.1207 60,571 30.5767 63,600 32.1055 66,780 Animal Services Supervisor 36A-3 37.0590 77,083 38.9120 80,937 40.8575 84,984 42.9004 89,233 45.0454 93,695 Booking Officer 32A-4 32.9096 68,452 34.5551 71,875 36.2828 75,468 38.0970 79,242 40.0018 83,204 Code Enforcement Officer 32A-4 32.9096 68,452 34.5551 71,875 36.2828 75,468 38.0970 79,242 40.0018 83,204 Community Service Officer I 28A-4 29.8179 62,021 31.3088 65,122 32.8742 68,378 34.5179 71,797 36.2438 75,387 Community Service Officer II 32A-4 32.9096 68,452 34.5551 71,875 36.2828 75,468 38.0970 79,242 40.0018 83,204 Crime Analyst 34A-4 34.5757 71,917 36.3045 75,513 38.1197 79,289 40.0257 83,253 42.0270 87,416 Police Officer Trainee 40A-4 40.0973 83,402 42.1022 87,573 44.2073 91,951 46.4176 96,549 48.7385 101,376 Police Records Clerk I 22A-4 25.7689 53,599 27.0573 56,279 28.4102 59,093 29.8307 62,048 31.3223 65,150 Police Records Clerk II 26A-4 28.4241 59,122 29.8453 62,078 31.3376 65,182 32.9044 68,441 34.5497 71,863 Police Records Clerk Supervisor 36A-3 37.0590 77,083 38.9120 80,937 40.8575 84,984 42.9004 89,233 45.0454 93,695 Property & Evidence Officer 32A-4 32.9096 68,452 34.5551 71,875 36.2828 75,468 38.0970 79,242 40.0018 83,204 Public Safety Dispatch Supervisor 46A-4 46.5009 96,722 48.8259 101,558 51.2672 106,636 53.8306 111,968 56.5221 117,566 Public Safety Dispatcher I 32A-4 32.9096 68,452 34.5551 71,875 36.2828 75,468 38.0970 79,242 40.0018 83,204 Public Safety Dispatcher II 36A-4 36.3260 75,558 38.1423 79,336 40.0494 83,303 42.0519 87,468 44.1545 91,841 ATTACHMENT 2

CITY OF MANTECA

TECHNICAL SERVICES

SALARY MATRIX BY POSITION
EFFECTIVE OCTOBER 17, 2023

SALARY RANGE

A B C D E
Position Range Hourly Annual Hourly Annual Hourly Annual Hourly Annual Hourly Annual Accountant I 46-1 40.7009 84,658 42.7359 88,891 44.8727 93,335 47.1164 98,002 49.4722 102,902 Accountant II 48-1 42.7359 88,891 44.8727 93,335 47.1163 98,002 49.4721 102,902 51.9458 108,047 Accounting Technician 28 25.9296 53,934 27.2261 56,630 28.5874 59,462 30.0168 62,435 31.5176 65,557 Administrative Analyst 36 31.5407 65,605 33.1177 68,885 34.7736 72,329 36.5123 75,946 38.3379 79,743 Administrative Assistant I 20-1 21.5517 44,828 22.6293 47,069 23.7607 49,422 24.9488 51,893 26.1962 54,488 Administrative Assistant II 27 25.2897 52,603 26.5542 55,233 27.8819 57,994 29.2760 60,894 30.7398 63,939 Administrative Assistant III 31 27.8883 58,008 29.2827 60,908 30.7469 63,953 32.2842 67,151 33.8984 70,509 Assistant Planner 44 38.3134 79,692 40.2291 83,676 42.2405 87,860 44.3525 92,253 46.5702 96,866 Building Inspector I 34 30.0149 62,431 31.5156 65,553 33.0914 68,830 34.7460 72,272 36.4833 75,885 Building Inspector II 38 33.1060 68,860 34.7613 72,304 36.4994 75,919 38.3243 79,715 40.2405 83,700 Construction Inspector I 40 34.7694 72,320 36.5079 75,936 38.3333 79,733 40.2499 83,720 42.2624 87,906 Construction Inspector II 45 39.2192 81,576 41.1802 85,655 43.2392 89,937 45.4011 94,434 47.6712 99,156 Customer Service Representative 24 23.5278 48,938 24.7042 51,385 25.9394 53,954 27.2364 56,652 28.5982 59,484 Development Services Tech 35 30.7430 63,945 32.2802 67,143 33.8942 70,500 35.5889 74,025 37.3683 77,726 Economic Development Specialist 32 28.5977 59,483 30.0276 62,457 31.5290 65,580 33.1054 68,859 34.7607 72,302 Economic Development Specialist II 34 30.0149 62,431 31.5156 65,553 33.0914 68,830 34.7460 72,272 36.4833 75,885 Economic Development Specialist III 36 31.5407 65,605 33.1177 68,885 34.7736 72,329 36.5123 75,946 38.3379 79,743 Engineering Technician I 30 27.2288 56,636 28.5902 59,468 30.0198 62,441 31.5207 65,563 33.0968 68,841 Engineering Technician II 34 30.0149 62,431 31.5156 65,553 33.0914 68,830 34.7460 72,272 36.4833 75,885 Engineering Technician III 38 33.1060 68,860 34.7613 72,304 36.4994 75,919 38.3243 79,715 40.2405 83,700 Environmental Compliance Inspector 41 35.5769 74,000 37.3557 77,700 39.2235 81,585 41.1847 85,664 43.2439 89,947 Executive Admin-Public Safety 37 32.2691 67,120 33.8826 70,476 35.5767 74,000 37.3555 77,699 39.2233 81,584 Fire Inspector I 34 30.0149 62,431 31.5156 65,553 33.0914 68,830 34.7460 72,272 36.4833 75,885 Fire Inspector II 38 33.1060 68,860 34.7613 72,304 36.4994 75,919 38.3243 79,715 40.2405 83,700 GIS Analyst 41 35.5769 74,000 37.3557 77,700 39.2235 81,585 41.1847 85,664 43.2439 89,947 GIS Specialist I 38 33.1060 68,860 34.7613 72,304 36.4994 75,919 38.3243 79,715 40.2405 83,700 GIS Specialist II 42 36.4728 75,863 38.2964 79,657 40.2113 83,639 42.2218 87,821 44.3329 92,212 GIS Technician I 31 27.8883 58,008 29.2827 60,908 30.7469 63,953 32.2842 67,151 33.8984 70,509 GIS Technician II 35 30.7430 63,945 32.2802 67,143 33.8942 70,500 35.5889 74,025 37.3683 77,726 GIS Technician III 39 33.9035 70,519 35.5987 74,045 37.3786 77,748 39.2475 81,635 41.2099 85,717 Human Resources Analyst 41 35.5769 74,000 37.3557 77,700 39.2235 81,585 41.1847 85,664 43.2439 89,947 Human Resources Technician 32 28.5977 59,483 30.0276 62,457 31.5290 65,580 33.1054 68,859 34.7607 72,302 IT Analyst 41 35.5769 74,000 37.3557 77,700 39.2235 81,585 41.1847 85,664 43.2439 89,947 IT Applications Engineer 46 40.2333 83,685 42.2450 87,870 44.3572 92,263 46.5751 96,876 48.9038 101,720 IT Specialist 37 32.2691 67,120 33.8826 70,476 35.5767 74,000 37.3555 77,699 39.2233 81,584 IT Systems Engineer 46 40.2333 83,685 42.2450 87,870 44.3572 92,263 46.5751 96,876 48.9038 101,720 Laboratory Technician I 31 27.8883 58,008 29.2827 60,908 30.7469 63,953 32.2842 67,151 33.8984 70,509 Laboratory Technician II 35 30.7430 63,945 32.2802 67,143 33.8942 70,500 35.5889 74,025 37.3683 77,726 Exhibit "B" ATTACHMENT 3

CITY OF MANTECA

TECHNICAL SERVICES

SALARY MATRIX BY POSITION
EFFECTIVE OCTOBER 17, 2023

SALARY RANGE

A B C D E
Position Range Hourly Annual Hourly Annual Hourly Annual Hourly Annual Hourly Annual Laboratory Technician III 39 33.9035 70,519 35.5987 74,045 37.3786 77,748 39.2475 81,635 41.2099 85,717 Lead IT Systems Specialist 43 37.3685 77,726 39.2369 81,613 41.1988 85,693 43.2587 89,978 45.4216 94,477 Lead Laboratory Technician 43 37.3685 77,726 39.2369 81,613 41.1988 85,693 43.2587 89,978 45.4216 94,477 Legal Assistant 38 33.1060 68,860 34.7613 72,304 36.4994 75,919 38.3243 79,715 40.2405 83,700 Payroll Technican 38 33.1060 68,860 34.7613 72,304 36.4994 75,919 38.3243 79,715 40.2405 83,700 Recreation Coordinator 30 27.2288 56,636 28.5902 59,468 30.0198 62,441 31.5207 65,563 33.0968 68,841 Risk Analyst 41 35.5769 74,000 37.3557 77,700 39.2235 81,585 41.1847 85,664 43.2439 89,947 Senior Building Inspector 42 36.4728 75,863 38.2964 79,657 40.2113 83,639 42.2218 87,821 44.3329 92,212 Senior Construction Inspector 51 45.4112 94,455 47.6818 99,178 50.0658 104,137 52.5691 109,344 55.1976 114,811 Senior Engineering Technician 42 36.4728 75,863 38.2964 79,657 40.2113 83,639 42.2218 87,821 44.3329 92,212 Senior Environmental Compliance Inspector 43 37.3685 77,726 39.2369 81,613 41.1988 85,693 43.2587 89,978 45.4216 94,477 Senior Landscape Technician 42 36.4728 75,863 38.2964 79,657 40.2113 83,639 42.2218 87,821 44.3329 92,212 Senior Payroll Technician 40 34.7694 72,320 36.5079 75,936 38.3333 79,733 40.2499 83,720 42.2624 87,906 Senior Plans Examiner 46 40.2333 83,685 42.2450 87,870 44.3572 92,263 46.5751 96,876 48.9038 101,720 Utilities Coordinator 34 30.0149 62,431 31.5156 65,553 33.0914 68,830 34.7460 72,272 36.4833 75,885 Water Resource Coordinator 32 28.5977 59,483 30.0276 62,457 31.5290 65,580 33.1054 68,859 34.7607 72,302 Exhibit "B" ATTACHMENT 3
Position Range A B C D E

AQUATICS
Lifeguard I 1 16.0000 16.8000 17.6400 18.5220 19.4481
Lifeguard II 2 16.4000 17.2200 18.0810 18.9851 19.9343
Senior Lifeguard 3 16.8100 17.6505 18.5330 19.4597 20.4327 Assistant Pool Manager 4 17.2303 18.0918 18.9964 19.9462 20.9435 Pool Manager 5 17.6610 18.5441 19.4713 20.4448 21.4671

ATHLETIC PROGRAMS
Scorekeeper/Timer 1 16.0000 16.8000 17.6400 18.5220 19.4481 Games Official I 3 16.8100 17.6505 18.5330 19.4597 20.4327 Games Official II 5 17.6610 18.5441 19.4713 20.4448 21.4671

CLERICAL
Administrative Assistant 13 21.5182 22.5941 23.7238 24.9100 26.1555 Student Intern 1 16.0000 16.8000 17.6400 18.5220 19.4481 Intern Generalist 7 18.5551 19.4829 20.4570 21.4798 22.5538 Engineering Intern 26 29.6631 31.1463 32.7036 34.3387 36.0557 Development Services Technician 21 26.2179 27.5288 28.9052 30.3505 31.8680

COORDINATORS
Parks Project Coordinator 29 31.9439 33.5411 35.2181 36.9791 38.8280 General Program Coordinator 6 18.1025 19.0076 19.9580 20.9559 22.0037

FACILITY/RECREATION
Recreation Leader I 1 16.0000 16.8000 17.6400 18.5220 19.4481 Recreation Leader II 2 16.4000 17.2200 18.0810 18.9851 19.9343 Recreation Specialist I 1 16.0000 16.8000 17.6400 18.5220 19.4481 Recreation Specialist II 2 16.4000 17.2200 18.0810 18.9851 19.9343 Recreation Specialist III 5 17.6610 18.5441 19.4713 20.4448 21.4671 Facility Supervisor I 2 16.4000 17.2200 18.0810 18.9851 19.9343 Facility Supervisor II 4 17.2303 18.0918 18.9964 19.9462 20.9435

MAINTENANCE
Parks/Golf Maintenance Worker 6 18.1025 19.0076 19.9580 20.9559 22.0037 Street Maintenance 6 18.1025 19.0076 19.9580 20.9559 22.0037 FIRE
Fire Reserve 1 16.0000 16.8000 17.6400 18.5220 19.4481
POLICE
Code Enforcement Aide 2 16.4000 17.2200 18.0810 18.9851 19.9343 Police Facility Aide 6 18.1025 19.0076 19.9580 20.9559 22.0037 Kennel Assistant 6 18.1025 19.0076 19.9580 20.9559 22.0037

TRANSIT
Facility Attendant 5 17.6610 18.5441 19.4713 20.4448 21.4671

SOLID WASTE
PT Ordinance Enforcement Asst 5 17.6610 18.5441 19.4713 20.4448 21.4671

SPECIAL PROJECTS
Program Specialist 20.0000 125.0000
Staff Counsel 70.0000 135.0000

CITY OF MANTECA

PART-TIME EMPLOYEE HOURLY SALARY MATRIX
Effective 1/1/2024

PAY SCHEDULE
Effective July 1, 2023
Classification Class Code Bargaining Group STEP A STEP B STEP C STEP D STEP E Accountant I 2381 SUPV 7,361.33 7,729.40 8,115.86 8,521.66 8,947.74 Accountant II 2382 SUPV 8,115.86 8,521.66 8,947.74 9,395.13 9,864.89 Accounting Assistant I 3301 MISC 5,060.63 5,313.67 5,579.35 5,858.31 6,151.23 Accounting Assistant II 3302 MISC 5,579.35 5,858.31 6,151.23 6,458.79 6,781.74 Accounting Manager 2420 MGMT 10,733.82 11,270.51 11,834.04 12,425.73 13,047.02 Accounting Specialist 3340 MISC 7,374.48 7,743.20 8,130.36 8,536.88 8,963.72 Accounting Supervisor 2390 SUPV 8,035.91 8,437.70 8,859.58 9,302.57 9,767.70 Accounting Technician 3320 MISC 6,418.20 6,739.11 7,076.06 7,429.86 7,801.35 Administrative Assistant I 3001 MISC 4,790.93 5,030.47 5,282.00 5,546.10 5,823.40 Administrative Assistant II 3002 MISC 5,282.00 5,546.10 5,823.40 6,114.58 6,420.30 Administrative Secretary 3020 MISC 6,114.58 6,420.30 6,741.32 7,078.39 7,432.31 Administrative Supervisor 3040 MISC 6,727.32 7,063.68 7,416.87 7,787.71 8,177.10 Assistant City Attorney 1200 ADDR 14,472.64 15,196.27 15,956.09 16,753.89 17,591.58 Assistant City Clerk 2020 SUPV 7,766.79 8,155.12 8,562.87 8,991.02 9,440.57 Assistant City Manager 1100 DIRS 16,567.80 17,396.19 18,266.00 19,179.31 20,138.27 Assistant Community Development Director 1215 ADDR 14,472.64 15,196.27 15,956.09 16,753.89 17,591.58 Assistant Director of Finance and Information Systems 1245 ADDR 14,870.77 15,614.30 16,395.02 17,214.77 18,075.51 Assistant Director of Public Works/Engineering 1232 ADDR 14,870.77 15,614.30 16,395.02 17,214.77 18,075.51 Assistant Director of Public Works/Operations 1231 ADDR 14,870.77 15,614.30 16,395.02 17,214.77 18,075.51 Assistant Engineer 2681 SUPV 9,256.84 9,719.68 10,205.66 10,715.95 11,251.74 Assistant Parks and Recreation Director 1250 ADDR 12,010.49 12,611.02 13,241.56 13,903.65 14,598.83 Assistant Planner 2121 SUPV 8,548.16 8,975.57 9,424.35 9,895.57 10,390.35 Associate Engineer 2682 SUPV 10,205.66 10,715.95 11,251.74 11,814.33 12,405.04 Associate Planner 2122 SUPV 9,424.35 9,895.57 10,390.35 10,909.87 11,455.36 Building Inspector I 3141 MISC 7,796.90 8,186.75 8,596.09 9,025.90 9,477.19 Building Inspector II 3142 MISC 8,596.09 9,025.90 9,477.19 9,951.05 10,448.60 Chief Building Official 2200 MGMT 13,211.54 13,872.11 14,565.73 15,294.01 16,058.71 Chief Financial Operations Officer 2480 MGMT 11,805.86 12,396.16 13,015.96 13,666.77 14,350.11 Chief Information Systems Officer 2540 MGMT 13,189.30 13,848.76 14,541.20 15,268.26 16,031.67 City Attorney (Effective October 1, 2022) 1015 CONTRACT 23,312.24 City Clerk 2040 MGMT 11,514.50 12,090.22 12,694.73 13,329.47 13,995.95 City Manager (Effective July 1, 2023) 1000 CONTRACT 22,804.67 City Treasurer/Director of Finance and Information Systems 1115 DIRS 16,567.80 17,396.19 18,266.00 19,179.31 20,138.27 Code Enforcement Officer I 3181 MISC 7,308.98 7,674.44 8,058.16 8,461.07 8,884.12 Code Enforcement Officer II 3182 MISC 8,058.16 8,461.07 8,884.12 9,328.33 9,794.74

MONTHLY SALARY