PAVLETIC
CONSULTING
LLC
Technical Memorandum
Limitations:
This document was prepared solely for the City of Ripon in accordance with professional standards at the time the services were performed and in accordance with the contract between City of Ripon and Pavletic Consulting LLC. This document is governed by the specific scope of work authorized by City of Ripon; it is not intended to be relied upon by any other party except for regulatory authorities contemplated by the scope of work. We have relied on information or instructions provided by City of Ripon and other parties and, unless otherwise expressly indicated, have made no independent investigation as to the validity, completeness, or accuracy of such information. 2014 Mann Pkwy
Celina, TX 75009
T: 510.439.6264
Prepared for: City of Ripon
Project Title: Enterprise Funds Rates and Cash Flow Evaluation Technical Memorandum – Evaluation of Garbage, Wastewater and Water Rates Adopted for Implementation Effective February 1, 2025
Date: November 22, 2024
To: Kevin Werner, City Engineer
From: Tommy Pavletic, Pavletic Consulting LLC
Prepared by:
Tommy Pavletic
Technical Memorandum Evaluation of Garbage, Wastewater and Water Rates Adopted for February 1, 2025
PAVLETIC CONSULTING LLC
1 Use of contents on this sheet is subject to the limitations specified at the beginning of this document.
A Water, Sewer and Garbage Funds Rates Study was completed in November 2020 (2020 Rates Study).
Based on findings and recommendations in the 2020 Rates Study, the City Council approved Resolution No. 20-55 which adopted garbage, wastewater, and water rate increases to be effective February 1st of 2021, 2022, 2023, 2024, and 2025 (five years). This Technical Memorandum (TM) summarizes the results of our review and evaluation of the City of Ripon’s cash flow for the Garbage, Wastewater, and Water Enterprise Funds and whether rate increases scheduled for February 1st of 2025 should be implemented.
SECTION 1. INTRODUCTION
Maximum garbage, wastewater, and water rates adopted in Resolution No. 20-55 to become effective February 1st of 2021, 2022, 2023, 2024, and 2025 are listed in Table 1 (Water), Table 2 (Wastewater) and Table 3 (Garbage). All rates adopted for February 1, 2021, February 1, 2022, February 1, 2023, and February 1, 2024, were implemented as scheduled. Rate increases adopted for implementation on February 1, 2025, are evaluated in this TM.
Evaluation of the previously adopted rates involves only the update of projected expenditures, revenue from rates, number of accounts and water use. Any changes to reduce rates previously adopted would not trigger a requirement for Proposition 218 procedures or a protest ballot process.
Table 1. Water Rates Adopted in Resolution No. 20 Table 1. Water Rates Adopted in Resolution No. 20-55
Adopted in Resolution 20-55 *
Prior Implemented Implemented Implemented Implemented Current Review Customer Class and Meter Size FY20 FY21 FY22 FY23 FY24 FY25 Rate Change Effective Date > 1-Feb-2020 1-Feb-2021 1-Feb-2022 1-Feb-2023 1-Feb-2024 1-Feb-2025 Adopted annual percent increase > 2.0% 2.0% 2.0% 2.0% 2.0% Implemented/Recommended annual percent increase > 2.0% 2.0% 2.0% 2.0% 2.0% Residential, Commercial, Industrial
Meter Rates ($/month)
¾-inch $31.70 $32.30 $32.90 $33.60 $34.30 $35.00
1-inch $31.70 $32.30 $32.90 $33.60 $34.30 $35.00
1½-inch $53.30 $54.40 $55.50 $56.60 $57.70 $58.90
2-inch $78.50 $80.10 $81.70 $83.30 $85.00 $86.70
2½-inch $112.90 $115.00 $117.00 $119.00 $121.00 $123.00 3-inch $147.00 $150.00 $153.00 $156.00 $159.00 $162.00
4-inch $224.00 $228.00 $233.00 $238.00 $243.00 $248.00
6-inch $436.00 $445.00 $454.00 $463.00 $472.00 $481.00
8-inch $696.00 $710.00 $724.00 $738.00 $753.00 $768.00
10-inch $993.00 $1,013.00 $1,033.00 $1,054.00 $1,075.00 $1,097.00 Usage Rates ($/hcf) $1.00 $1.02 $1.04 $1.06 $1.08 $1.10 Non-potable
Meter Rates ($/month) $5.08 $5.18 $5.29 $5.40 $5.51 $5.62 Usage Rates ($/hcf) $0.86 $0.88 $0.89 $0.91 $0.93 $0.95 * Note: For clarity, rates that include the Annual Payment Discount or the reduction for Qualified Income are not shown.
Technical Memorandum Evaluation of Garbage, Wastewater and Water Rates Adopted for February 1, 2025
PAVLETIC CONSULTING LLC
2 Use of contents on this sheet is subject to the limitations specified at the beginning of this document.
Table 2. Wastewater Table 2. Wastewater WastewaterRates Adopted in Resolution No. Rates Adopted in Resolution No. Rates Adopted in Resolution No. 20-55 Adopted in Resolution 20-55 *
Prior Implemented Implemented Implemented Implemented Current Review Customer Class and Service Type FY20 FY21 FY22 FY23 FY24 FY25 Rate Change Effective Date > 1-Feb-2020 1-Feb-2021 1-Feb-2022 1-Feb-2023 1-Feb-2024 1-Feb-2025 Adopted annual percent increase > 4.0% 4.0% 4.0% 4.0% 4.0% Implemented/Recommended annual percent increase > 4.0% 4.0% 4.0% 4.0% 4.0% Residential
Full Rate, $/month
Single family dwellings $21.50 $22.40 $23.30 $24.20 $25.20 $26.20 Dwelling unit in a duplex $21.50 $22.40 $23.30 $24.20 $25.20 $26.20 Dwelling unit in an apartment $21.50 $22.40 $23.30 $24.20 $25.20 $26.20 Separate detached apartment $1.60 $1.70 $1.80 $1.90 $2.00 $2.10 Retirement home occupants $4.70 $4.90 $5.10 $5.30 $5.50 $5.70 Commercial
Minimum Base Rate $20.50 $21.30 $22.20 $23.10 $24.00 $25.00 Flow Charge - Full Rate, hcf $1.23 $1.28 $1.33 $1.38 $1.44 $1.50 Minimum Base Rate - Annual $233.70 $242.80 $253.10 $263.30 $273.60 $285.00 Flow Charge - 95% Rate $1.19 $1.22 $1.30 $1.40 $1.50 $1.60 Minimum Base Rate w/Lndscp Credit $20.50 $21.30 $22.20 $23.10 $24.00 $25.00 Flow Charge - Lndscp Credit, hcf $1.18 $1.23 $1.28 $1.33 $1.43 $1.52 Industrial
Flow Charge, $/1000 gallons $1.55 $1.60 $1.70 $1.80 $1.90 $2.00 Biochemical Oxygen Demand, $/1000 pounds $168.00 $174.70 $181.70 $189.00 $196.60 $204.50 Suspended Solids, $/1000 pounds $186.00 $193.40 $201.10 $209.10 $217.50 $226.20 *Note: For clarity, rates that include the Annual Payment Discount or the reduction for Qualified Income are not shown.
Technical Memorandum Evaluation of Garbage, Wastewater and Water Rates Adopted for February 1, 2025
PAVLETIC CONSULTING LLC
3 Use of contents on this sheet is subject to the limitations specified at the beginning of this document.
Table 3. Table 3. Garbage Rates Adopted in Resolution No. Garbage Rates Adopted in Resolution No. Garbage Rates Adopted in Resolution No. 20-55 Adopted in Resolution 20-55 *
Prior Implemented Implemented Implemented Implemented Current Review Customer Class and Service Type FY20 FY21 FY22 FY23 FY24 FY25 Rate Change Effective Date > 1-Feb-2020 1-Feb-2021 1-Feb-2022 1-Feb-2023 1-Feb-2024 1-Feb-2025 Adopted annual percent increase > 5.0% 5.0% 5.0% 4.0% 4.0% Implemented/Recommended annual percent increase > 5.0% 5.0% 5.0% 4.0% 4.0% Residential
Full Rate
Res Curbside 1 Blk $32.70 $34.30 $36.00 $37.80 $39.30 $40.90 Res Curbside 2 Blk $46.50 $48.80 $51.20 $53.80 $56.00 $58.20 Res Curbside 3 Blk $60.50 $63.50 $66.70 $70.00 $72.80 $75.70 Res Curbside 4 Blk $74.30 $78.00 $81.90 $86.00 $89.40 $93.00 Res Curbside 1 Blk + 1 Grn $35.50 $37.20 $39.00 $41.00 $42.60 $44.30 Res Curbside 1 Blk + 2 Grn $38.30 $40.10 $42.00 $44.20 $45.90 $47.70 Res Curbside 2 Blk + 1 Grn $49.40 $51.70 $54.20 $57.00 $59.30 $61.60 Res Curbside 2 Blk + 2 Grn $52.20 $54.60 $57.20 $60.20 $62.60 $65.00 Res Curbside 3 Blk + 1 Grn $63.20 $66.40 $69.70 $73.20 $76.10 $79.10 Res Curbside 4 Blk + 1 Grn $77.20 $80.90 $84.90 $89.20 $92.70 $96.40 Res Curbside 1 Blk + 3 Grn $41.20 $43.00 $45.00 $47.40 $49.20 $51.10 Res Curbside 1 Blk + 4 Grn $43.80 $45.90 $48.00 $50.60 $52.50 $54.50 Res Curbside 2 Blk + 3 Grn na na $60.30 $63.40 $65.90 $68.40 Res Curbside #2 Blk Only $13.90 $14.60 $15.30 $16.10 $16.70 $17.40 Res Curbside #2 Blk + Grn $16.70 $17.50 $18.30 $19.30 $20.00 $20.80 Res Curbside 1 Grn Only $2.80 $2.90 $3.00 $3.20 $3.30 $3.40 Res Backyard 1 Blk $39.70 $41.70 $43.80 $46.00 $47.80 $49.70 Res Backyard 1 Blk + 1 Grn $49.40 $51.90 $54.50 $57.20 $59.50 $61.90 Res Curbside 2 Grn Only $5.60 $5.80 $6.00 $6.40 $6.60 $6.80 Multiple Dwelling
Duplex Curbside $65.00 $68.30 $71.70 $75.30 $78.30 $81.40 Duplex Curbside + 1 Grn $68.00 $71.20 $74.70 $78.50 $81.60 $84.80 Duplex Curbside + 2 Grn $70.00 $74.10 $77.70 $81.70 $84.90 $88.20 4-Plex Curbside + Grn Can na na $147.00 $154.90 $161.10 $167.50 Duplex Curbside 2 Blk + 1 Grn $81.90 $85.80 $90.00 $94.60 $98.30 $102.20 Triplex Curbside $98.00 $102.90 $108.00 $113.40 $117.90 $122.60 Triplex Curbside + 1 Grn $101.00 $105.80 $111.00 $116.60 $121.20 $126.00 4-Plex Curbside $131.00 $137.60 $144.50 $151.70 $157.80 $164.10 Commercial
Comm Curbside 1 Tubbie + 3 Blk na na $229.80 $284.80 $296.20 $308.00 Comm Curbside 1 Blk $32.70 $34.30 $36.00 $37.80 $39.30 $40.90 Comm Curbside 2 Blk $65.00 $68.30 $71.70 $75.30 $78.30 $81.40 Comm Curbside 2 Blk + 1 Grn $67.80 $71.20 $74.70 $78.50 $81.60 $84.80 Comm Curbside 3 Blk $98.00 $102.90 $108.00 $113.40 $117.90 $122.60 Comm Curbside 3 Blk + 1 Grn $105.80 $111.00 $116.60 $121.20 $126.00 Comm Curbside 1 Blk + 1 Grn $35.50 $37.20 $39.00 $41.00 $42.60 $44.30 Comm Curbside 9 Blk $294.00 $308.70 $324.00 $340.20 $353.70 $368.10 Comm Curbside 9 Blk + 1 Grn $311.60 $327.00 $343.40 $357.00 $371.50 Comm Backyard 1 Blk $39.70 $41.70 $43.80 $46.00 $47.80 $49.70 Comm Backyard 2 Blk $80.00 $83.40 $87.60 $92.00 $95.60 $99.40 Comm Backyard 1 Blk + 1 Grn $53.40 $56.10 $58.90 $61.80 $64.30 $66.90 Comm Curbside 1 Tubbie $148.00 $155.40 $163.20 $171.40 $178.30 $185.40 Comm Curbside 1 Tubbies + 1 Grn $158.30 $166.20 $174.60 $181.60 $188.80 Comm Curbside 2 Tubbies $294.00 $310.80 $326.40 $342.80 $356.60 $370.80 Comm Curbside 2 Tubbies + 1 Grn $313.70 $329.40 $346.00 $359.90 $374.20 Comm Curbside ANN 1 Blk $372.78 $391.02 $410.40 $430.92 $448.02 $466.26 Comm Curbside ANN 1 Blk + 1 Grn $404.70 $424.08 $444.60 $467.40 $485.64 $505.02 Comm Curbside 4 Blk + 1 Grn $133.00 $139.70 $146.70 $154.00 $160.20 $166.60 Comm Curbside ANN 3 Blk $1,117.20 $1,173.06 $1,231.20 $1,292.76 $1,344.06 $1,397.64 Comm Curbside ANN 1 Blk + 1 Grn $404.70 $424.08 $444.60 $467.40 $485.64 $505.02 Comm Curbside ANN Tubbie $1,687.20 $1,771.56 $1,860.48 $1,953.96 $2,032.62 $2,113.56 Comm Curbside ANN Tubbie + 1 Grn $1,774.46 $1,863.48 $1,957.16 $2,035.92 $2,116.96 Comm Curbside 2 Grn $5.60 $5.80 $6.00 $6.40 $6.60 $6.80 Comm Curbside 4 Grn $11.20 $11.60 $12.00 $12.80 $13.20 $13.60 Comm Curbside 6 Grn $16.80 $17.40 $18.00 $19.20 $19.80 $20.40 Comm Curbside 5 Grn +1 Blk $46.70 $48.80 $51.00 $53.80 $55.80 $57.90 Comm Curbside 1 Blk 12 Grn na na $72.00 $76.20 $78.90 $81.70 Comm Curbside 1 Blk + 2 Grn $38.30 $40.10 $42.00 $44.20 $45.90 $47.70 * Note: For clarity, Bulk rates and rates that include the Annual Payment Discount or the reduction for Qualified Income are not shown.
Technical Memorandum Evaluation of Garbage, Wastewater and Water Rates Adopted for February 1, 2025
PAVLETIC CONSULTING LLC
4 Use of contents on this sheet is subject to the limitations specified at the beginning of this document.
SECTION 2. EVALUATION OF WATER RATES AND CASH FLOW
Cash flow (expenditures, and target and ending fund balances); coverage ratios; and the percent increase in average Single Family monthly bills are shown below for the 2020 Rates Study (top figure) and the current evaluation (bottom figure). Note that current projections of the debt service coverage ratio exceed the technical minimum of 1.25 times Net Revenues in all years.
The current evaluation does not examine the impact on cash flow or rates related to operating and capital costs for a new water supply connection to the South San Joaquin Irrigation District (SSJID) water system.
Figure 1a Figure 1a. Water Enterprise Fund Cash Flow Enterprise Fund Cash Flow Enterprise Fund Cash Flow
2020 Rates Study, FY21 – FY25 Cash Flow & Bills
2025 Review, FY25 Cash Flow & Bills
Technical Memorandum Evaluation of Garbage, Wastewater and Water Rates Adopted for February 1, 2025
PAVLETIC CONSULTING LLC
5 Use of contents on this sheet is subject to the limitations specified at the beginning of this document.
Revenue from water use sales is a significant variable in the development of projected cash flow. Annual revenue from water use sales is approximately 40 percent of revenue from water rates. Projections of water sales used in the 2020 Rate Study and in the current evaluation are compared in the figures below.
Projected water use for FY27 in the 2020 Rates Study was approximately 915 million gallons (mg) (785 mg – Residential; 167 mg Nonresidential). Projected water use for FY27 in the current evaluation is 1,006 mg (865 mg – Residential; 141 mg Nonresidential). Projected water use for FY27 in the current evaluation is approximately 54 million gallons higher (5.7 percent) than projected in the 2020 Rates Study.
Figure 1b Figure 1b. Water Enterprise Water Use Enterprise Water Use Enterprise Water Use
2020 Rate Study, FY14 – FY20 Actual and FY21 – FY27 Projected Water Use, Million Gallons 2025 Review, FY14 – FY24 Actual and FY25 – FY27 Projected Water Use, Million Gallons 208 194 173 160 182 177 201
1,138
985
799 778
886 833
942
201 195 189 183 178 172 167
942 914 887 860 834 809 785
0 200
400
600
800
1,000
1,200
1,400
1,600
FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 Historical Nonresidential Historical Residential Projected Nonresidential Projected Residential Annual Historical Usage Annual Projected Usage 208 194 173 160 182 177 201 218 197 178 145
1,138
985
799 778
886 833
942 963 984 927 948
143 142 141
920 892 865
0 200
400
600
800
1,000
1,200
1,400
1,600
FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25 FY26 FY27 Historical Nonresidential Historical Residential Projected Nonresidential Projected Residential Annual Historical Usage Annual Projected Usage Technical Memorandum Evaluation of Garbage, Wastewater and Water Rates Adopted for February 1, 2025
PAVLETIC CONSULTING LLC
6 Use of contents on this sheet is subject to the limitations specified at the beginning of this document.
The operating fund ending balance in FY25 (at the end of the review time frame) is projected to be approximately $880,000 – $530,000 less than projected in the 2020 Rates Study. The decrease in the ending fund balance is due to the following changes in cash flow:
• The beginning balance for FY25 decreased by approximately $410,000 to reflect the cumulative impact of expenditures exceeding revenues over the previous years; • Revenues from rates increased by approximately $30,000 due to slight increases in water use; • Operating expenditures increased by approximately $310,000 due to increased costs for operating expenses; and
• Transfers to capital reserves decreased by $160,000.
Based on review of the updated data, it is recommended that the City implement the rate increases adopted on February 1, 2025.
Technical Memorandum Evaluation of Garbage, Wastewater and Water Rates Adopted for February 1, 2025
PAVLETIC CONSULTING LLC
7 Use of contents on this sheet is subject to the limitations specified at the beginning of this document.
SECTION 3. EVALUATION OF SEWER RATES AND CASH FLOW
The evaluation of rates in this TM involves only the update of projected expenditures, revenue from rates and number of accounts.
Cash flow (expenditures, and target and ending fund balances), coverage ratios and the percent increase in average annual Single Family monthly bills are shown below for the 2020 Rates Study (top figure) and the current evaluation (bottom figure). Note that current projections of the debt service coverage ratio exceed the technical minimum of 1.25 times Net Revenues in all years until the debt service is retired in FY27.
Figure2. SewerEnterprise Fund Cash Flow Enterprise Fund Cash Flow Enterprise Fund Cash Flow
2020 Rates Study, FY21 – FY25 Cash Flow & Bills
2025 Review, FY25 Cash Flow & Bills
Technical Memorandum Evaluation of Garbage, Wastewater and Water Rates Adopted for February 1, 2025
PAVLETIC CONSULTING LLC
8 Use of contents on this sheet is subject to the limitations specified at the beginning of this document.
The operating fund ending balance in FY25 (the end of the review time frame) is projected to be approximately $730,000 – $150,000 more than projected in the 2020 Rate Study. The increase is mainly due to the following changes in cash flow:
• The beginning balance for FY25 decreased by approximately $150,000 as a result of the cumulative impact of expenditures exceeding revenues over the previous years; • Revenues from rates increased by approximately $30,000 due to a small increase in revenue from commercial and industrial accounts; and
• Operating expenditures increased by approximately $160,000 due to increased costs for state fees and utilities.
• Transfers to capital reserve decreased by approximately $110,000, Based on review of the updated data, it is recommended that the City implement the rate increase adopted on February 1, 2025.
Technical Memorandum Evaluation of Garbage, Wastewater and Water Rates Adopted for February 1, 2025
PAVLETIC CONSULTING LLC
9 Use of contents on this sheet is subject to the limitations specified at the beginning of this document.
SECTION 4. EVALUATION OF GARBAGE RATES AND CASH FLOW
The evaluation of rates in this TM involves only the update of projected expenditures, revenue from rates and number of accounts. The rate structure remains unchanged.
Cash flow (expenditures and target and ending fund balances) and the percent increase in average annual Single Family monthly bills are shown below for the 2020 Rates Study (top figure) and the current evaluation (bottom figure).
Figure 3. Figure 3. Garbage Garbage GarbageEnterprise Fund Cash Flow Enterprise Fund Cash Flow Enterprise Fund Cash Flow
2020 Rates Study, FY21 – FY25 Cash Flow & Bills
2025 Review, FY25 Cash Flow & Bills
Technical Memorandum Evaluation of Garbage, Wastewater and Water Rates Adopted for February 1, 2025
PAVLETIC CONSULTING LLC
10 Use of contents on this sheet is subject to the limitations specified at the beginning of this document.
The operating fund ending balance in FY25 (at the end of the review time frame) is projected to be approximately $200,000 – $540,000 less than projected in the 2020 Rates Study. The decrease in the ending fund balance is due to the following changes in cash flow:
• The beginning balance for FY25 decreased by approximately $330,000 to reflect the cumulative impact of expenditures exceeding revenues over the previous years; • Revenues from rates decreased by approximately $90,000 due to a lower number of residential cans than was used in the 2020 Rate Study;
• Operating expenditures increased by approximately $390,000 due to increased costs for fuel and disposal fees; and
• Transfers to capital reserves decreased by $270,000.
Based on review of the updated data, it is recommended that the City implement the rate increase adopted on February 1, 2025.
Rate increases forecast for FY26 and FY27 – the two-years following the five-year rate increases adopted based on the 2020 Rates Study – are changed from 1% per year to 10% per year. The change in forecast increases is in response to projected ending balances that are significantly below projected target ending balances for FY25. Even with the change in forecast increases, the projected FY27 fund balance is estimated to be $670,000 below the target fund balance.
Technical Memorandum Evaluation of Garbage, Wastewater and Water Rates Adopted for February 1, 2025
PAVLETIC CONSULTING LLC
11 Use of contents on this sheet is subject to the limitations specified at the beginning of this document.
SECTION 5. EVALUATION OF SINGLE FAMILY MONTHLY BILLS
Single Family monthly bills based on implemented and adopted rates from the 2020 Rates Study are shown in the figure below. Monthly bills for FY25 are based on recommendations developed in this review to implement the rate increases adopted for FY25.
Figure 4. Figure 4. Evaluation of Single Family Monthly Bills Evaluation of Single Family Monthly Bills Evaluation of Single Family Monthly Bills Water - residential 1-inch meter, 16 hcf per month / Sewer - residential / Garbage - residential curbside 1 black + 1 green Established in Resolution 20-55
Prior Implemented Implemented Implemented Implemented Adopteed Monthly Bill FY20 FY21 FY22 FY23 FY24 FY25
Water $47.70 $48.62 $49.54 $50.56 $51.58 $52.60
Sewer $21.50 $22.40 $23.30 $24.20 $25.20 $26.20
Garbage $35.50 $37.20 $39.00 $41.00 $42.60 $44.30
Total $104.70 $108.22 $111.84 $115.76 $119.38 $123.10
Monthly $ ∆ FY20 FY21 FY22 FY23 FY24 FY25
Water $0.80 $0.92 $0.92 $1.02 $1.02 $1.02
Sewer $0.40 $0.90 $0.90 $0.90 $1.00 $1.00
Garbage $1.70 $1.70 $1.80 $2.00 $1.60 $1.70
Total $2.90 $3.52 $3.62 $3.92 $3.62 $3.72
Monthly % ∆ FY20 FY21 FY22 FY23 FY24 FY25
Water 2% 2% 2% 2% 2% 2%
Sewer 2% 4% 4% 4% 4% 4%
Garbage 5% 5% 5% 5% 4% 4%
Total 2. 8% Total 2. 8% 3 .5% 3 .5 % 3. 5% 3 .0 % 3 .0% $48 $49 $50 $51 $52 $53
$22 $22 $23 $24 $25 $26
$36 $37 $39 $41 $43 $44
$105 $108 $112 $116 $119 $123
$0
$20
$40
$60
$80
$100
$120
$140
$160
FY20 FY21 FY22 FY23 FY24 FY25
Garbage Sewer Water
Technical Memorandum Evaluation of Garbage, Wastewater and Water Rates Adopted for February 1, 2025
PAVLETIC CONSULTING LLC
12 Use of contents on this sheet is subject to the limitations specified at the beginning of this document.
SECTION 6. SUMMARY OF REGULATORY REQUIREMENTS EXPENDITURES A summary of expenditures related to regulatory requirements for FY23 - FY24 is shown in the table below.
Table 4. Summary of Table 4. Summary of Summary of FY23–FY23Regulatory Requirements Expenditures Regulatory Requirements Expenditures Regulatory Requirements Expenditures Enterprise FY23 FY24
Water $ 178,596 158,859 $
Personnel 117,684 $ 108,903 $
Professional Services 2,505 $ 20,778 $
SSJGSA $ 22,704 16,487 $
Overhead $ 26,210 22,183 $
Garbage $ 290,938 131,825 $
Personnel 50,876 $ 71,685 $
Tipping Fees 57,485 $ 170,145 $
Professional Services 5,056 $ 6,411 $
Overhead $ 42,697 18,408 $
Sewer $ 112,834 92,791 $
Personnel 50,876 $ 65,152 $
Professional Services 28,958 $ 31,123 $
Overhead $ 16,559 12,957 $
Total $ 582,368 383,475 $