Consulting Engineer s 2016 Annual Report and Fiscal 2017 Budget

Transcription

1 [Type text] The Market Leader in Building Green Infrastructures and Economies The Market Leader in Building Green Infrastructures and Economies Wilkinsburg Penn Joint Water Authority Allegheny County, Pennsylvania Consulting Engineer s 2016 Annual Report and Fiscal 2017 Budget January

2 [Type text] The Market Leader in Building Green Infrastructures and Economies Wilkinsburg Penn Joint Water Authority Allegheny County, Pennsylvania Consulting Engineer s 2016 Annual Report and Fiscal 2017 Budget January 2017 Prepared by: John R. Balewski, P.E. Approved by: John R. Balewski, P.E. Project No.: MC A 07

3 CONSULTING ENGINEER'S 2016 ANNUAL REPORT AND FISCAL 2017 BUDGET TABLE OF CONTENTS Page No. Summary... iv Duties and Responsibilities of the Consulting Engineer...1 General...1 Operation and Maintenance...2 Insurance...3 Budget--Fiscal Year Rate Calculations...4 Appendix A Fiscal Year 2017 Capital Budget Appendix B Fiscal Year 2017 Operating Budget Wilkinsburg Penn Joint Water Authority /1-17/2016 WPJWA Annual Report/lb -ii-

4 LIST OF TABLES Page No. Table 1 Schedule of Insurance Coverage...4 Wilkinsburg Penn Joint Water Authority /1-17/2016 WPJWA Annual Report/lb -iii-

5 SUMMARY CONSULTING ENGINEER'S 2016 ANNUAL REPORT AND FISCAL 2017 BUDGET This annual report prepared for the Wilkinsburg Penn Joint Water Authority (Authority), in accordance with the requirements of Section 5.06 of the Trust Indenture, presents a review of the water system operation for the 2016 fiscal year. This report identifies needed maintenance, capital addition items and a proposed budget for the 2017 fiscal year. The conclusions and recommendations of this report are as follows: 1. The water system of the Authority has been properly maintained and operated during the past year. 2. During 2016, several maintenance and capital improvement projects were worked on or completed for the water system including the following: a. Continued development of a water system hydraulic model utilizing Geographic Information System mapping of the water system. b. Completed replacement of water lines on Steele Street in Monroeville, Harlow and Garland Streets in Edgewood, and Cliff Street in East Pittsburgh. Completed design work for water line replacement projects at Princeton Drive in Wilkinsburg and 11 th Street in Turtle Creek. Started design work for McKelvey Road and Churchill Country Club transmission line project. c. Replacement of three air handlers at the Robinson Boulevard Office. d. Continued with Meter Interface Unit (MIU) installations and reading equipment throughout system. e. Completed the replacement of the retaining wall at the water treatment facility. f. Completed the sandblasting and re-coating of the Mission Crest water storage tank. 3. During the 2017 fiscal year, the following capital improvement projects are recommended: a. Replacement of waterlines on Princeton Boulevard and Beatty Street in Wilkinsburg, 11 th Street in Turtle Creek, McKelvey Road in Edgewood, Cascade Street in Forest Hills, Bell Avenue in North Braddock, Johnston Road in Penn Hills, and Church Street in Swissvale. Wilkinsburg Penn Joint Water Authority /1-17/2016 WPJWA Annual Report/lb -iv-

6 b. Complete the replacement of boiler and three air handlers at the Robinson Boulevard Office c. Rebuild three or four filters at Water Treatment Plant. d. Install new chlorine/ammonia system at Water Treatment Plant. e. Sandblast and paint Mach Drive Tank. f. Install new effluent flow meters at Water Treatment Plant. g. Install Total Trihalomethanes (TTHM) control systems in tanks. h. Upgrade Supervisory Control and Data Acquisition (SCADA) system. i. Continue with MIU installations and reading equipment throughout system. j. Review transmission mains and complete design of transmission main upgrades and develop funding options for complete upgrades. k. Develop list and complete design of water distribution system upgrade projects that will address fire service issues with the system and develop funding options for completing projects. 4. A recommended budget for Fiscal Year 2017 is presented reflecting anticipated operating, maintenance, and debt service costs for the coming year. The Fiscal Year 2017 budget total revenues of $24,046,700 represents a decrease of approximately two percent when compared to the Fiscal Year 2016 budget total revenues of $24,510, The Authority Board approved a five percent rate increase with the 2016 Operating and Capital Improvement Budget. The debt service coverage is accounted for in the summary of revenue and expenses and ample funds are available to cover the anticipated capital budget projects. 6. The Authority's insurance coverage during 2016 was determined to be adequate based on the types of coverage generally carried by municipal authorities of similar size in the region. The Authority should continue to update the value of assets as needed and retain the services of an independent professional appraiser to determine the insurable values of Authority properties. Wilkinsburg Penn Joint Water Authority /1-17/2016 WPJWA Annual Report/lb -v-

7 CONSULTING ENGINEER'S 2016 ANNUAL REPORT AND FISCAL 2017 BUDGET DUTIES AND RESPONSIBILITIES OF THE CONSULTING ENGINEER Article V, Section 5.06 of the Trust Indenture imposes certain duties and responsibilities on the Consulting Engineer. This report is prepared to address the duties and responsibilities imposed by the Trust Indenture, which include the following: 1. Advice and recommendations as to the proper maintenance, repair, and operation of the Water System during the next fiscal year, an estimate of the amounts of money that should be expended for current expenses, and estimates of the gross revenues of the Water System for the next fiscal year. 2. A recommended budget for the next fiscal year reflecting the advice and recommendations made under Item Number 1 above. 3. Advice and recommendations as to capital additions that should be made during the coming fiscal year and estimates of the amounts of money necessary for such purposes and the percentage of the gross revenues of the Water System to be transferred to the Capital Additional Fund during the next fiscal year to accomplish said purposes. 4. Advice and recommendations as to the insurance to be carried by the Authority under the provisions of Section 5.05 of Article V of the Trust Indenture. 5. Recommendations as to necessary or advisable revisions of rates, and charges. 6. Findings as to whether the properties of the Water System have been maintained in good repair and sound operating condition, and estimates of the amount, if any, required to place such properties in such condition and details of such expenditures and the approximate time required therefore. GENERAL The Wilkinsburg Penn Joint Water Authority (Authority) water system consists primarily of the distribution lines, transmission mains, pumping stations, reservoirs, tanks and treatment facilities required to provide potable water to the Authority service area. The service area includes all or portions of the Municipality of Penn Hills, the Boroughs of Wilkinsburg, East Pittsburgh, Edgewood, Churchill, Chalfant, Swissvale, Forest Hills, Braddock Hills, North Braddock, Turtle Creek, East McKeesport, Pitcairn, North Versailles, North Huntington, Rankin, Trafford, and Wilmerding, the Township of Wilkins, and the City of Pittsburgh. Additionally, the Authority provides bulk water sales to the Braddock Water Authority and the Municipal Authority of Westmoreland Wilkinsburg Penn Joint Water Authority /1-17/2016 WPJWA Annual Report/lb -1-

8 County. In early 2016, bulk water sales to the Monroeville Municipal Authority and the Plum Borough Authority ceased. OPERATION AND MAINTENANCE The Executive Director is responsible for the day-to-day operation and administration of the Authority under the direction of the Authority Board. All of the Authority s Water System facilities have been operated and maintained in a manner consistent with insuring the maximum cost effective useful life of the System. Finished water quality consistently meets or exceeds all standards established by the Safe Drinking Water Act. All required reports are submitted in a timely manner to the Pennsylvania Department of Environmental Protection and the Allegheny County Health Department. The Authority has continued to operate and maintain the system while addressing their capital projects. Portions of the system are past their expected life expectancy and will continue to need careful and selective capital projects management. During 2016, the Authority completed a number of capital projects aimed at maintaining or increasing the water system s ability to maintain a safe water supply over its distribution system. A listing of projects initiated or completed during 2016 follows: Continued development of a water system hydraulic model utilizing Geographic Information System mapping of the water system. Completed replacement of waterlines on Steele Street in Monroeville, Harland and Garlow Streets in Edgewood, and Cliff Street in East Pittsburgh. Completed construction for replacement of three air handlers at the Robinson Boulevard Office. Continued with Meter Interface Unit (MIU) installations and reading equipment throughout system. Completed the sandblasting and re-coating of the Mission Crest water storage tank in Penn Hills. Completed the replacement of a retaining wall at the water treatment facility. During 2017, the Authority should continue implementation of the capital program. Projects that should be initiated in 2017 include the following: Replacement of water lines on Princeton Boulevard and Beatty Street in Wilkinsburg, 11 th Street in Turtle Creek, Churchill Road in Churchill, McKelvey Road in Edgewood. Cascade Street in Forest Hills, Bell Avenue in North Braddock, Johnston Road in Penn Hills and Church Street in Swissvale. Replacement of the 36-inch transmission main through the Churchill Country Club and Blackridge Civic Association property. Wilkinsburg Penn Joint Water Authority /1-17/2016 WPJWA Annual Report/lb -2-

9 Complete the replacement of boiler and three air handlers at the Robinson Boulevard Office Rebuild three or four filters at Water Treatment Plant. Install new chlorine/ammonia system at Water Treatment Plant. Upgrade security system at Water Treatment Plant. Install new effluent flow meters at Water Treatment Plant. Install Total Trihalomethanes (TTHM) control systems in tanks. Upgrade Supervisory Control and Data Acquisition (SCADA) system. Continue with MIU installations and reading equipment throughout system. Review transmission mains and complete design of transmission main upgrades and develop funding options for complete upgrades. Develop list and complete design of water distribution system upgrade projects that will address fire service issues with the system and develop funding options for completing projects. A summary of the 2017 Capital Budget is included in Appendix A. INSURANCE As required under Section 5.05 of the Trust Indenture, the Authority's Water System properties must be insured against loss or damage by fire or other hazards. The Authority also maintains public liability and worker's compensation insurance to protect against claims arising within those categories. A schedule of the Authority's insurance coverage is shown in Table 1. In order to assure current replacement values, the Authority has retained the services of an independent professional appraiser to determine the sound insurable values of Authority properties. The appraisal is updated annually and should continue to be updated annually. BUDGET--FISCAL YEAR 2016 The fiscal year 2017, twelve-month period ending December 31, 2017, annual budget is attached as Appendix B to this report. Total operating revenues for 2017 are estimated at $24,046,700, a decrease of two percent from fiscal year 2016 operating revenues. Total operating expenses for 2017 are estimated at $20,078,350, an increase of approximately two and a half percent from fiscal year 2016 operating expenses of $19,564,700. For fiscal year 2017, Debt Service is estimated at $1,088,000. A Debt Service cover of 10% is also required and is included as $108,800. The total Debt Service for 2017 including the 10% coverage is $1,196,800. The net balance available for capital projects from the 2017 budget is $2,771,550. Wilkinsburg Penn Joint Water Authority /1-17/2016 WPJWA Annual Report/lb -3-

10 Table 1 Schedule of Insurance Coverage Policy Number Carrier Coverage/Deductible (Ded.) Expires Premium S Selective Auto:$1,000,000 Limit/Deductible 03/15/17 $29,560 Ins. $500 Comprehensive/$1,000 Collision S S S S S S MRM FL PO A Selective Ins. Selective Ins. Selective Ins. Selective Ins. Selective Ins. Selective Ins. MRM Pooled Trust. National Flood Ins. Program United States Liability Ins Chubb Fed. Insurance Company General Liability: $2,000,000 General Aggregate Limit/ Deductible $5,000 Property and Bodily Injury Commercial Package: $74,523,657 Limit Blanket/Deductible $2,500 Boiler and Machine: $72,353,006 Limit Blanket (included in Equipment Breakdown Endorsement) Crime:$420,000 Limit/Deductible $1,000 to $2,500 C&M Equipment: $234,595 Limit (Misc. $150,000 maximum/$3,000 any one item) Limit/Deductible $1,000 to $2,500 03/15/17 $66,709 03/15/17 $57,907 03/15/17 Included 03/15/17 $802 03/15/17 $13,089 Commercial Umbrella $1,000,000 03/15/17 $10,812 Workers Compensation: Limits $1,000,000 Each Accident (Employee) Flood:$500,000 Building/$163,000 Contents Limits/Deductible $1,000 Public Officials Liability:$1,000,000 Limit/Deductible $5,000 Fiduciary Lia. Ins. Pension Plan $1,000,000 Limit/Deductible $10,000 03/15/17 $202,862 03/05/17 $7,722 12/01/17 $13,365 04/01/17 $4,443 Total Premiums $407,271 RATE CALCULATIONS The Authority Board approved a five percent rate increase for Based on the 2017 budget, the current rate structure is sufficient for While the total 2017 Capital Budget is more than the capital funds available within the 2017 budget, the shortfall will be covered with accumulated funds from prior years. Wilkinsburg Penn Joint Water Authority /1-17/2016 WPJWA Annual Report/lb -4-

11 APPENDIX A FISCAL YEAR 2017 CAPITAL BUDGET

12 WILKINSBURG-PENN JOINT WATER AUTHORITY SCHEDULE OF 2017 CAPITAL PROJECTS Capital Budget Amounts Nadine Clean #2 Motor 15,000 Rebuild No. 1 Discharge Pump 45,000 Rebuild Both Stages #2 Pump 75,000 Total Nadine Projects 135,000 Filter Plant Ladders for Basin Repairs 2,000 Desiccator - Bacti Lab 2,000 Replace Filter Room Lighting 2,000 CL 17 Monitor 3,500 Turbidity Meter - 2 Replacements per year 3,500 Replace Garage Door Openers 5,000 Distribution Flow Meter - Pump Stations 7,000 16" Washwater Valve ,000 Replace Transfer Switch #5 Reservoir 10,000 SCADA System Upgrades 68,000 Rebuild (3 or 4 Filters each year) 74,000 Tank Maintenance (4 - ongoing) $1,500, ,000 TTHM Control system for Tanks 400,000 Total Filter Plant Projects 912,000 Metering/Service Welding Machine 3,000 Air Dryer for Equipment 5,000 Light Fixtures for Garage 6,000 Security Camera 7,500 Sealing and Repairs for Garage Driveway 10,000 Meter chamber change out Large Meters 12,000 Electric Box Replacement 24,000 Reading equipment 25,000 Other Consumer meters register heads 30,000 MIU Replacements 36,000 Replace Vehicles 200,000 Total Metering/Service Projects 358,500

13 WILKINSBURG-PENN JOINT WATER AUTHORITY SCHEDULE OF 2017 CAPITAL PROJECTS Capital Budget Amounts Distribution Yearly Distribution Main Repl (2.5% inc.) 205,000 Yearly Service Line Repl (2.5% inc.) 179,000 Yearly Fire Hydrant Repl. (2.5% inc.) 102,500 Engineering for Pennvest Projects 150,000 Churchill Road - Churchill 450,000 Transmission Main - Churchill 450,000 McKelvey Road - Edgewood 275,000 Cascade Street - Forest Hills 425,000 Bell Avenue - North Braddock 475,000 Johnston Road - Penn Hills 75,000 Church Street - Swissvale 230,000 Airbrake Avenue - Turtle Creek 350,000 Princeton Blvd - Wilkinsburg 350,000 Beatty Street - Wilkinsburg 75,000 Air Tools, Pipe Saws, Wacker Replacement 15,000 Leak Detection Equipment 35,000 Vehicles 125,000 Total Distribution Projects 3,966,500 Office Garage Door openers - 3 4,500 Positive Pay for Check Processing 5,000 Security Cameras 5,000 Structures Repair/Replace 10,000 Small Office Equipment 10,000 Laser Printing of A/P & Payroll Checks 10,000 Sealing and Repairs for Driveway 10,000 Pay By Phone Set-up Charges 12,000 Light Fixtures for Office 20,000 Analytics Now 38,000 Imaging Software replace paper copies 50,000 Boiler for Office 100,000 Computers and Software for GIS 120,000 Air Handler - Lobby and Office 125,000 Total Office Projects 519,500 TOTAL CAPITAL EXPENDITURE PROJECTS FOR ,891,500

14 APPENDIX B FISCAL YEAR 2017 OPERATING BUDGET

15 WILKINSBURG - PENN JOINT WATER AUTHORITY COMPARISON OF OPERATING REVENUES - BUDGET 2016 VS. BUDGET 2017 OPERATING REVENUES BUDGET BUDGET Domestic/Commercial/Industrial 19,740,000 19,400,000 Wholesale: Braddock Water Authority 325, ,000 Monroeville Water Authority 390,000 - Plum Borough Authority 305,000 - Westmoreland Water Authority 11,000 11,000 Public 250, ,000 Other Miscellaneous 20,000 20,000 Public Fire Protection 240, ,000 Private Fire Protection 255, ,000 Miscellaneous Revenues 385, ,500 (No lien letters, turn-on charges, etc.) Sewage Billing Charge Revenue 1,080,000 1,100,000 Miscellaneous Jobbing 5,000 50,000 Interest Income 250, ,700 Rental Income 65,000 18,000 Capital Contributions - 500,000 Other Non-Operating Income 1,189,500 1,172,500 (Grants, Penalty Interest, etc) TOTAL REVENUES $ 24,510,500 $ 24,046,700

16 WILKINSBURG - PENN JOINT WATER AUTHORITY COMPARISON OF OPERATING REVENUES - BUDGET 2016 VS. BUDGET 2017 OPERATING EXPENSES BUDGET BUDGET METERING DEPARTMENT Metering: Labor (Including Overtime) $ 651,500 $ 611,300 Contra Account (15,000) - Insurance 448, ,900 Pension 68,350 71,000 Taxes 49,400 46,800 Safety Shoes 1,600 2,080 Meals Contra Account (1,500) - Supplies (Operating) 35,000 40,000 Telephone 4,000 8,000 Electric 20,000 20,000 Heat 30,000 30,000 Gasoline, Diesel, Oil 45,000 40,000 Uniforms 7,000 8,000 Trash Disposal and Window Cleaning 1,500 2,000 Tools 4,500 5,000 Meter Repairs 35,000 25,000 Vehicle Maintenance 20,000 35,000 Miscellaneous - - Sub-Total Metering: $ 1,404,950 $ 1,375,580 Inspection: Labor Regular $ 563,500 $ 596,200 Labor Overtime 40,000 35,000 Insurance 390, ,100 Pension 9,000 9,000 Taxes 50,700 48,300 Safety Shoes 1,100 1,450 Meals 1, Supplies (Operating) 3,000 4,000 Tools 3,500 4,000 Materials 75,000 35,000 Contra Materials - - Sub-Total Inspection: $ 1,137,500 $ 1,136,550

17 WILKINSBURG - PENN JOINT WATER AUTHORITY COMPARISON OF OPERATING REVENUES - BUDGET 2016 VS. BUDGET 2017 BUDGET BUDGET METERING DEPARTMENT (Continued) Garage: Labor (Including Overtime) $ 160,500 $ 153,500 Insurance 83,300 82,950 Pension 19,100 19,850 Taxes 13,050 11,750 Safety Shoes Meals Supplies 22,000 25,000 Tools 2,000 2,000 Sub-Total Garage: $ 300,400 $ 295,600 TOTAL METERING DEPARTMENT: $ 2,842,850 $ 2,807,730 FILTRATION DEPARTMENT Operations: Labor (Including Overtime) $ 774,400 $ 730,000 Insurance 610, ,050 Pension 35,150 36,300 Taxes 55,300 51,800 Safety Shoes and Uniforms 1,000 1,000 Meals Dues and Subscriptions Operating Supplies 15,000 15,000 Laboratory Supplies 35,000 35,000 Electric (Filter Plant and Reservoirs 2 & 4) 116, ,500 Heat (Filter Plant and Reservoirs 2 & 4) 87,700 82,000 Telephone 9,400 9,500 Trash Disposal 1,650 2,000 Gasoline, Diesel, Oil 11,500 9,500 Licensing and Testing 15,000 13,000 Uniforms 3,800 3,800 Chemicals 1,475,800 1,174,400 Office Equipment - Services 150, ,000 Compliance Mandates 34,100 36,000 Sewage/Sludge to ALCOSAN 380, ,000 Sub-Total Operations: $ 3,812,800 $ 3,383,850

18 WILKINSBURG - PENN JOINT WATER AUTHORITY COMPARISON OF OPERATING REVENUES - BUDGET 2016 VS. BUDGET 2017 BUDGET BUDGET FILTRATION DEPARTMENT Filter Plant Maintenance: Labor (Including Overtime) 656, ,000 Contra Account (10,000) (15,000) Insurance 500, ,650 Pension 43,500 64,550 Taxes 54,700 59,200 Safety Shoes 1,200 1,200 Meals Contra Services (5,000) (6,000) Training and Development - - Operating Supplies 125, ,000 Materials 210, ,000 Contra Account (75,000) (85,000) Landscaping 18,000 18,000 Vehicle Maintenance Contracted Services - - Sub-Total Filter Plant Maintenance: $ 1,519,000 $ 1,681,200 TOTAL FILTRATION DEPARTMENT: $ 5,331,800 $ 5,065,050 PUMPING DEPARTMENT Operations: Labor (Including Overtime) 418, ,000 Insurance 302, ,625 Pension 13,800 13,450 Taxes 31,600 25,650 Safety Shoes Meals Operating Supplies 1,500 1,500 Oil, Waste and Packing 5,000 4,000 Risk Management Program Gasoline, Diesel, Oil 2,200 1,600 Telephone 1,800 3,400 Licensing and Testing Uniforms and Safety 2,700 3,500 Trash Collection 1,900 1,900 Power Electric (Pump Stations, etc.) 1,475,550 1,480,450 Heat (Pump Stations, etc.) 26,450 26,050 TOTAL PUMPING DEPARTMENT: $ 2,284,100 $ 2,247,375

19 WILKINSBURG - PENN JOINT WATER AUTHORITY COMPARISON OF OPERATING REVENUES - BUDGET 2016 VS. BUDGET 2017 BUDGET BUDGET DISTRIBUTION DEPARTMENT Operations: Labor (Including Overtime) $ 1,897,300 $ 1,961,500 Contra Labor (200,000) (200,000) Insurance 1,189,500 1,231,150 Pension 141, ,950 Taxes 155, ,700 Safety Shoes 2,900 3,900 Meals 11,200 13,700 Contra Account (150,000) (140,000) Operating Supplies 43,200 43,200 Gasoline, Diesel, Oil 75,900 62,550 Uniforms 7,000 6,800 Power Tool Maintenance 8,500 9,100 Tools 16,000 19,000 Telephone 3,500 5,500 Materials 535, ,000 Paving 750, ,000 Permits 65,000 64,000 Miscellaneous Repair Costs 38,000 40,000 Contra Materials (150,000) (150,000) Contra Paving (200,000) (200,000) Contra Permits (10,000) (10,000) Miscellaneous Repairs (1,000) (1,000) Vehicle Maintenance 55,000 52,300 Contracted Services 15,000 35,000 Miscellaneous Expenses 3,000 3,000 Contra Account (40,000) (40,000) TOTAL DISTRIBUTION DEPARTMENT: $ 4,262,200 $ 4,469,350

20 WILKINSBURG - PENN JOINT WATER AUTHORITY COMPARISON OF OPERATING REVENUES - BUDGET 2016 VS. BUDGET 2017 BUDGET BUDGET ADMINISTRATIVE DEPARTMENT Office Operations: Labor $ 425,600 $ 431,400 Car Allowance 6,000 6,000 Insurance 224, ,450 Pension 90,500 94,250 Taxes 33,740 33,000 Dues and Subscriptions 10,000 15,000 Training and Development 55,750 61,250 Supplies 50,000 75,000 Board Expenses 35,000 35,000 Postage 315, ,000 Telephone 45,000 48,000 Electric 21,000 21,000 Heat 15,000 10,000 Trash 2,000 2,000 Janitor Supplies and Services 21,000 21,000 Operating Software 25,000 30,000 Rapid Response 18,000 18,000 Purchased Office Services 10,000 10,000 Small Office Machines 10,000 15,000 Forms/Office and Meter Reading 22,000 22,000 Reproductions 3,000 3,000 Security 20,000 22,000 Gas, Oil and Diesel 4,000 4,000 Office Equipment Services 165, ,000 Uncollectable Accounts 100, ,000 Collection Fees 10,000 10,000 General Law Expenses 30,000 30,000 Comprehensive Business Insurance 225, ,000 Public Official Liability Insurance 21,000 30,000 Maintenance Office/Garage 3,000 - Inventory Adjustment 2,500 2,500 Snow Removal 9,000 12,000 Advertisement 15,000 15,000 Vehicle Expenses 5,000 5,000 Miscellaneous 57,000 63,000 Sub-Total Office Operations: $ 2,104,090 $ 2,242,850

21 WILKINSBURG - PENN JOINT WATER AUTHORITY COMPARISON OF OPERATING REVENUES - BUDGET 2016 VS. BUDGET 2017 BUDGET BUDGET ADMINISTRATIVE DEPARTMENT (Continued) Customer Service: Labor $ 1,016,500 $ 1,087,500 Insurance 717,500 1,141,700 Pension 75,350 78,975 Taxes 80,800 84,050 Meals - - Supplies 7,500 8,000 Bank Charges 6,800 15,000 Cash Drawer Discrepancies Sub-Total Customer Service: $ 1,904,950 $ 2,415,725 Engineering Labor $ 174,500 $ 180,400 Insurance 70,100 89,200 Pension 36,200 37,700 Taxes 13,250 13,800 Safety Shoes Supplies Consulting Engineer 400, ,000 Engineering Contra Account (375,000) (375,000) Sub-Total Engineering: $ 319,800 $ 372,170 Fiscal: Labor $ 242,300 $ 245,000 Insurance 185, ,000 Pension 20,100 20,850 Taxes 18,510 18,750 Dues and Subscriptions 1,500 1,500 Training and Development - - Supplies 1,500 1,500 Audit Expenses 18,000 22,000 Sub-Total Fiscal: $ 487,410 $ 435,600 TOTAL ADMINISTRATIVE DEPARTMENT: $ 4,816,250 $ 5,466,345 NON DEPARTMENTAL EXPENSES Water Purchased for Resale $ 22,500 $ 19,500 Small Material Sales 5,000 3,000 TOTAL NON-DEPARTMENTAL EXPENSES: $ 27,500 $ 22,500

22 WILKINSBURG - PENN JOINT WATER AUTHORITY SUMMARY OF REVENUES AND EXPENSES BUDGET BUDGET REVENUES $ 24,510,500 $ 24,046,700 OPERATING EXPENSE METERING DEPARTMENT $ 2,842,850 $ 2,807,730 FILTRATION DEPARTMENT 5,331,800 5,065,050 PUMPING DEPARTMENT 2,284,100 2,247,375 DISTRIBUTION DEPARTMENT 4,262,200 4,469,350 ADMINISTRATIVE DEPARTMENT 4,816,250 5,466,345 NON DEPARTMENTAL EXPENSES 27,500 22,500 TOTAL OPERATING EXPENSES: $ 19,564,700 $ 20,078,350 (Without Depreciation) NET OPERATING REVENUES (Before Debt Service) 4,945,800 3,968,350 DEBT SERVICE 1,086,600 1,088,000 3,859,200 2,880,350 DEBT SERVICE COVER (10%) 108, ,800 NET BALANCE AVAILABLE FOR CAPITAL PROJECTS $ 3,750,540 $ 2,771,550