20221026Veolia to Staff Attachment - Response to No. 16.pdf

Project ID Project Title Jan Budget Jan RF Jan Actual Feb Budget Feb RF Feb Actual Mar Budget Mar RF Mar Actual Apr Budget Apr RF Apr Actual May Budget May RF May Actual Jun Budget Jun RF Jun Actual Jul Budget Jul RF Jul Actual Aug Budget Aug RF Aug Actual Sept Budget Sept RF Sept Actual Oct Budget Oct RF Oct Actual Nov Budget Nov RF Nov Actual Dec Budget Dec RF
C18D102 Redwood Creek Improvements to Hidden Hollow Tank 500 492 1,500 1,100 2,223 3,500 3,500 3,469 5,000 5,600 5,482 7,500 7,500 6,538 8,500 7,500 6,854 9,500 7,300 6,956 9,724 8,000 8,048 9,724 8,500 8,260 9,724 9,000 8,943 9,724 9,914 9,890 9,724 9,910 Spurwing Impr / (Chinden: Eagle to Castlebury….Locust Grove)1 1 1 1 1 1 - 1 1 - 1 1 - 1 1 - 1 1 - 1
Winter BSU Main Replacement 5 25 25 6 25 6 5 25 6 6 25 6 6 25 6 7 25 7 7 25 7 7 25 7 7 25 7 7 25 7 7 25 7
Hidden Springs Res No. 2 2 0 5 - 10 - - 18 1 18 1 2 2 2 2 2 2 2
Sunset Peak Reservoir 38 49 50 50 62 62 101 101 101 101 101 101 101 101 92 92 Water Rights 20 4 40 40 46 60 60 65 80 85 78 100 100 83 150 115 113 175 130 124 200 150 134 225 155 145 250 165 197 300 215 213 300 230
Purchase Lexington Hills Water Right 550 550 550 550 550 550 550 550
Beacon Well Blending Project 50 5 100 185 185 185 185 185 185 185 Replace Treatment Equipment 15 5 25 24 10 30 22 15 50 36 25 52 40 35 55 46 45 64 46 55 70 48 65 60 50 75 75 59 80 120 100 80 150
Pleasant Valley Chorine Generator 95 37 95 37 95 35 35 95 65 35 95 36 35 95 35 35 95 95 35 95 85
Replace two Air Compressors - CWTP 42 Replace Valves, Meters, & Actuators at WTP's 2 1 5 1 10 3 1 27 3 3 27 3 3 27 4 7 27 15 5 27 6 5 27 10 6 27 20 6 27 10
Chlorination Equipment 26 36 37 5 36 38 10 56 59 15 60 84 30 75 96 40 87 115 50 115 117 60 117 122 70 122 129 75 130 133 94 138
Bali Hai Replace Contact Chamber 110 110 0 0 0 0 1 0 1 4 5
Pump Equip-Sources of Supply 1 50 40 34 75 75 39 100 135 93 150 160 111 175 175 164 175 175 178 200 200 179 225 225 173 275 250 191 300 300 210 300 350
Harris Ranch Booster PRV
Replace Booster Pump Equipment 11 2 5 15 4 10 25 9 15 30 23 30 40 35 40 45 42 50 60 52 60 62 118 70 120 138 75 143 176 75 180 Reconstruct Pumping Facilities (8) 11 9 5 20 16 10 36 18 25 40 18 35 30 23 45 33 29 45 45 30 50 50 30 50 50 33 50 50
Warm Springs Mesa #3 5 20 7 40 20 60 60 80 10 4 80 10 9 80 20 10 80 60 58 80 60 58 80 58 58 80 58 Replace Control Equipment 10 10 20 12 35 12 55 12 3 75 15 2 95 25 19 120 25 25 130 50 25 133 52 Replace 16th Street Well House 75 2 150 150 201 250 310 332 300 400 333 350 440 363 440 440 472 440 472 518 440 518 518 440 518 522 440 522 470 440 470 470 440 470
System PRV re-builds 20 30 35 40 3 40 36 37 Facility Cooling 20 20 23 20 30 27 40 40 27 40 35 27 40 35 27 40 35 27 40 35 28 40 40 31 40 40 31 40 70 Landscaping Replacement - System Facilities 5 5 10 10 15 15 20 20 25 10 25 5 25 25 25 20 25 45
Developer Extensions 12 1,849 200 2,049 2,349 800 2,500 2,404 3,100 3,100 3,291 3,700 3,700 3,294 3,800 3,800 3,385 4,700 4,400 3,403 5,900 5,600 3,480 6,100 4,200 5,062 7,000 5,643 5,078 7,500 6,143 5,027 8,000 5,256
Developer Extensions, A&C (12) (1,803) (200) (2,003) (2,339) (800) (2,500) (2,317) (3,100) (3,100) (3,205) (3,700) (3,700) (3,345) (3,800) (3,800) (3,677) (4,700) (4,700) (3,728) (5,900) (5,900) (3,940) (6,100) (4,500) (5,643) (7,000) (6,143) (5,708) (7,500) (6,693) (5,708) (8,000) (5,754) Master Meter New/Replacement 7 7 12 14 21 5 35 22 15 45 21 25 25 21 30 25 21 40 30 21 45 45 28 45 45 29 45 45 32 45 45
Roger Heights 24" Meter InstallationAgency Related Replacement Mains 86 375 536 620 375 725 665 725 850 1,253 815 1,400 1,588 1,050 2,150 1,920 1,080 2,150 2,053 1,390 2,150 2,217 1,505 2,300 2,223 1,700 2,310 1,973 1,700 2,000 2,247 1,700 2,444
Power Monitoring 14 10 20 13 25 6 25 11 25 28 30 42 43 43 43 43 43 43
Replace I&C Equipment 10 10 7 20 45 22 30 50 46 50 50 48 70 55 56 85 75 57 95 100 59 105 115 62 115 120 91 120 120
Replace SCADA Equipment 2 2 5 5 8 8 12 12 15 15 18 18 20 5 3 22 10 4 22 22 4 27 6
SCADA System Implementation 14 15 14 15 14 14 14 14 14 14 14 14 14 50 25 14 100 25 14 175 75 14 250 25
Ortho Photo + Contours 20 20 20 20 20 20 20 20 20 20 20 20 20 IT Equipment 5 5 1 10 5 1 20 3 1 30 20 18 40 20 18 50 20 18 60 20 19 65 20 19 70 20 19 75 25 Hydraulic Model Updates / UDF Plans 10 0 20 5 9 30 15 30 40 40 40 45 50 44 50 55 46 55 60 60 60 65 74 65 76 87 76 87 87 76 87 99 76 99 Safety/Security Upgrades 1 5 5 4 15 6 4 30 30 4 57 5 4 75 17 11 95 30 23 145 30 23 160 55 23 170 60 23 178 70 23 178 85
Mini Excavator 101 LIGO - GIS Squad 32 40 34 40 34 40
New GPS Units - 5 40 50 25 37 50 50 43 50 50 43 50 50 43 50 43 43 50 43 43 50 43 44 50 44 44 50 44 44 50 44
T&D Equipment Trailers - 4 97
Skid Steer 10 80
Vicotry T&D Remodel 45
New and Replacement Tools 20 2 30 10 2 35 20 8 40 40 16 45 40 22 50 50 24 55 55 27 60 60 29 65 50 37 70 50 62 75 75 76 75 200
Enhanced Columbia Reservoir Communication 10 10 25 33 25 33 33 25 33 5 33 25 33 33 25 33 40
PRELIMINARY 14 10 10 20 20 25 60 30 70 79 40 85 160 50 180 129 60 140 143 70 195 141 80 175 161 90 195 260 95 280 309 100 350
Marden Criticality Assessment and Phase 3 Controls Improvements 100 200 300 50
Columbia Area Analysis - Second Clearwell, Pipeline to Columbia Ridge Tank, Membrane Expansion 10 20 30 45 65 85 85 85 85
Arrowhead Tank Expansion 150 150 150 150 150 150 150 150 West Gowen Reservoir (Whistle Pig Tank)200 200 200 200 200 200 200 200 200 200 200 220 200 200 200 200 200 200
New Fire Hydrants 5 (6) 10 10 20 115 115 30 135 135 52 148 148 79 361 265 258 422 350 314 450 450 321 500 450 326 575 400 339 750 400 342 808 546
New Short Mains & Valves 15 10 25 25 19 40 40 33 48 48 51 60 60 65 90 90 83 105 105 96 105 105 170 108 190 184 115 205 195 120 210 277 125 300
Replacement Short Mains & Valves 5 25 30 33 45 38 50 76 45 80 130 75 280 184 80 285 227 115 240 251 135 255 289 155 290 360 175 380 417 180 435 430 185 450
New Fire Services 7 16 15 18 51 20 20 63 40 70 105 60 120 142 80 160 181 120 210 235 160 250 241 180 255 288 200 300 323 230 330 342 260 360
New Fire Services A&C (1) (5) (5) (7) (5) (5) (49) (8) (52) (49) (9) (60) (49) (11) (70) (49) (12) (80) (50) (14) (90) (55) (15) (65) (55) (17) (70) (55) (17) (60) (55) (17) (55) New Isolated Domestic Services 60 98 100 125 216 150 150 337 225 400 424 325 475 479 500 525 676 600 700 840 650 870 875 690 900 1,021 900 1,100 1,160 1,100 1,276 1,208 1,200 1,350
New Isolated Domestic Services A&C (5) (7) (11) (11) (16) (12) (12) (29) (24) (32) (43) (24) (38) (53) (45) (60) (60) (50) (70) (67) (80) (80) (86) (82) (90) (118) (86) (130) (129) (90) (140) (129) (100) (130)
Replacement Domestic Services - 12 - 18 53 25 25 56 50 65 198 100 205 230 125 240 219 150 250 243 175 270 260 225 280 270 250 290 306 275 315 314 300 325 Replace Isolated Domestic Services 50 92 75 105 130 115 115 182 140 200 226 175 220 246 215 260 290 250 280 355 300 375 412 400 475 455 550 550 533 650 630 581 715 640
New Customer Meters 24 80 80 27 85 85 30 95 95 71 105 105 75 115 115 78 190 190 117 210 210 165 220 220 167 230 230 169 240 240 172 245 245 New Customer RF Units 50 50 - 51 51 - 52 52 53 53 - 54 54 - 140 140 141 141 - 142 142 143 143 2 144 144 6 147 147
Replacement Customer Meters 14 125 75 24 150 150 45 200 200 382 250 386 591 300 390 604 325 395 607 350 405 606 375 410 611 400 415 625 425 420 745 432 432 Replacement Customer RF Units 56 56 25 57 57 40 58 58 40 59 59 40 60 60 40 165 165 40 167 167 41 168 168 41 169 169 41 171 171 41 172 172
Eagle Water Company Aqcuisition Price 10,000 10,000 EWC - Water Rights 10 50
EWC - Add chlorination at Wells 2, 4, 6, 7, 8 25 50
EWC - Meter and Service Replacements 250 1,000
EWC - meter replacements 90 360
EWC - Add SCADA 25 250 Map EWC System and get into Hydraulic model 5 24 Clevest - Idaho 300 - SCADA - Security Remediations 150 Local OVERHEAD 140 149 280 280 296 420 420 471 560 560 601 700 751 749 840 990 877 980 1,140 1,009 1,120 1,270 1,136 1,260 1,275 1,268 1,400 1,400 1,428 1,540 1,571 1,567 1,680 1,710
Tank Painting - Hulls Gulch 457 1,200 Tank Painting Offset (457) (1,200) Unplanned Carryover 26 21 25 11 25 3.50 25 (18) - (13) - (37) - (3) - (1) - (3) - (34) (34)
VEO-W-22-02IPUC DR 16AttachmentPage 1 of 1
VEO-W-22-02
IPUC DR 16 Attachment 1
Page 1 of 26
Project ID Project Title Jan Budget Jan RF Jan Actual Feb Budget Feb RF Feb Actual Mar Budget Mar RF Mar Actual Apr Budget Apr RF Apr Actual May Budget May RF May Actual Jun Budget Jun RF Jun Actual Jul Budget Jul RF Jul Actual Aug Budget Aug RF Aug Actual Sept Budget Sept RF Sept Actual Oct Budget Oct RF Oct Actual Nov Budget Nov RF Nov Actual Dec Budget Dec RF Dec Actual
C18D102 Redwood Creek Improvements to Hidden Hollow Tank. - - - - - - - - - - - - - - - 3.8$ - 5 113.9$ - 114 130.0$ 100 130 126.7$ 300.0$ 145.0$ 151.4$
C19B506 Bali Hai Contact Chamber 120.0$ 118.6$ 120.0$ 120.0$ 123.8$ 120.0$ 150.0$ 195.4$ 170.0$ 230.0$ 221.6$ 220.0$ 250.0$ 223.4$ 250.0$ 250.0$ 247.7$ 250.0$ 247.7$ 247.7$ 250.0$ 247.7$ 247.6$ 250.0$ 247.6$ 246.8$ 250.0$ 246.8$ 246.8$ 250.0$ 246.8$ 246.8$ 250.0$ 246.8$ 246.8$
C19C502 Relocate Arctic/Fairview Booster - - - - - - - - 100 3.5$ 100 200 213.5$ 200 300 319.1$ 300 420 374.3$ 400 485 487.9$ 400 535 512.8$ 400 580 611.7$ 400.0$ 663.0$ 620.3$ C19E101 Whistle Pig Tank 50 50 100 100 23.7$ 150 60 24.1$ 230 100 70.5$ 230 150 131.7$ 230 180 150.0$ 230 210 163.4$ 230 175 178.3$ 230 195 178.5$ 230 185 179.0$ 230.0$ 195.0$ 179.9$ C20A001 Water Rights 5 23.0$ 50 50 29.4$ 75 75 80.0$ 95 95 123.5$ 105 130 137.7$ 150 150 140.6$ 180 180 172.6$ 200 200 175.6$ 225 225 207.3$ 250 250 220.2$ 275 260 239.0$ 300.0$ 264.0$ 260.6$ C20B500 Replace Treatment Equipment 15 (1.1)$ 25 25 (0.9)$ 35 10 5.6$ 45 35 7.3$ 50 12 7.3$ 55 11 9.8$ 60 30 11.8$ 65 35 12.0$ 70 15 12.0$ 75 25 12.3$ 80 35 17.0$ 80.0$ 23.0$ 15.0$
C20B503 Replace Valves, Meters, & Actuators at WTP's 3.2$ 8 3.1$ 15 7 4.0$ 17 17 3.6$ 17 7 3.4$ 20 6 3.6$ 22 22 3.6$ 25 15 3.6$ 27 8 3.6$ 27 15 3.6$ 27 20 3.7$ 27.1$ 10.0$ 7.4$
C20B504 MWTP Rehab Collectors - - - - - - - - - - - - - - - - 125 300 300 12.4$ 350.0$ 650.0$ 674.0$ C20B505 Chlorination Equipment 12 3.1$ 25 7 7.1$ 40 55 38.6$ 55 65 57.8$ 65 70 76.5$ 70 78 83.7$ 75 85 101.2$ 80 104 103.9$ 85 105 101.7$ 90 109 103.5$ 94 115 103.5$ 94.0$ 105.0$ 103.5$ C20B506 MWTP General Rehab 25 25 25 25 45 45 33.8$ 50 50 33.8$ 65 65 37.9$ 75 75 82.7$ 80 85 97.6$ 90 110 97.6$ 95 115 97.6$ 100.0$ 115.0$ 97.9$
C20B509 Replace on-site chlorine generators - multiple sites, add generator at RWC 150 150 300 150 31.4$ 320 320 34.3$ 340 340 35.0$ 360 45 165.5$ 380 325 166.3$ 400 400 320.3$ 410.0$ 330.0$ 341.7$ C20C100 Pump Equip-Sources of Supply 20 90.9$ 75 130 153.9$ 125 250 322.1$ 175 350 488.7$ 250 500 593.5$ 300 625 597.7$ 325 675 631.2$ 350 675 609.6$ 375 725 667.9$ 400 750 669.2$ 425 800 740.7$ 450.0$ 900.0$ 749.6$ C20C200 Replace Booster Pump Equipment 5 1.1$ 15 10 3.7$ 25 5 3.7$ 30 25 4.4$ 40 40 5.1$ 45 10 5.9$ 50 35 5.7$ 55 68 30.8$ 60 70 34.1$ 65 75 53.8$ 70 85 89.3$ 75.0$ 95.0$ 235.5$ C20C503 Replace Control Equipment 2.7$ 10 10 2.5$ 15 8 2.5$ 20 20 2.5$ 25 25 2.5$ 35 5 2.5$ 40 30 2.5$ 45 15 2.5$ 50 35 2.5$ 60 60 20.1$ 75 45 45.5$ 82.3$ 65.0$ 48.6$
C20C522 System PRV re-builds 35 15 50 35 50 50 50 50 5 50 10 50 5 50 15 25.7$ 50 30 20.7$ 50.0$ 35.0$ 44.5$ C20C524 Sunset West Well - Motor and Electrical Upsizing 20 26.1$ 75 75 26.1$ 125 125 29.6$ 300 40 38.1$ 350 50 38.1$ 400 40 45.6$ 400 46 171.1$ 400 171.1$ 171.9$ 400 180.0$ 203.5$ 400 200 204.3$ 400 300 275.5$ 400.0$ 400.0$ 304.5$
C20C524 New Building at Hidden Valley #1 50 57.0$ 150 150 143.1$ 250 210 213.3$ 300 300 369.5$ 350 400 382.9$ 400 400 452.6$ 400 452.6$ 451.3$ 400 451.3$ 451.3$ 400 451.3$ 451.3$ 400 451.3$ 451.3$ 400 451.3$ 451.3$ 400.0$ 451.3$ 451.3$ C20C525 Facility Cooling 25 25 2.3$ 40 40 2.3$ 40 40 2.3$ 40 40 55.0$ 40 55 55.0$ 40 55 55.0$ 40 55 55.0$ 40 55 55.0$ 40 55 55.0$ 40 65 55.5$ 40.0$ 78.0$ 77.8$ C20C526 Reconstruct Pumping Facilities 7.9$ 25 25 7.9$ 50 50 30.4$ 55 55 19.2$ 70 35 40.0$ 75 75 44.3$ 80 80 44.8$ 85 62 45.4$ 90 90 53.9$ 95 81 54.0$ 100 65 86.0$ 100.0$ 150.0$ 177.8$ C20C527 Landscaping Replacement - System Facilities 25 25 22.9$ 40 40 22.9$ 65 25 34.8$ 75 75 34.8$ 75 50 54.7$ 75 75 54.8$ 75 75 55.8$ 75 75 69.7$ 75 80 110.3$ 75.0$ 130.0$ 180.7$ C20C527 Rehab Hidden Hollow PS and Line Upgrades, new 16" line through landfill 25 25 81.0$ 50 85 89.1$ 100 100 90.0$ 100 100 89.3$ 100 89.3$ 89.2$ 100 89.3$ 89.2$ 100 89.2$ 89.2$ 100 89.2$ 89.2$ 100 89.2$ 89.2$ 100.0$ 89.2$ 89.2$ C20C528 East First Bench Treatment/Treatment Design 10 50 30 80 5 3.6$ 110 50 29.1$ 130 75 39.7$ 150 80 74.8$ 150 100 78.0$ 150 120 130.8$ 150.0$ 140.0$ 153.1$ C20C528 Floating Feather Building Rehab 50 50 75 50 -$ 150 20 17.1$ 150 17 16.9$ 150 17 16.9$ 150 50 16.9$ 150 62 17.6$ 150 20 55.0$ 150 68 55.5$ 150 75 59.9$ 150.0$ 150.0$ 74.3$
C20D100 Growth Acquisitions (2020 - Hidden Valley/Springrock Pump Station)10 10 40 20 15.4$ 70 50 34.3$ 100 75 42.8$ 130 100 51.2$ 140 80 67.5$ 140 100 75.8$ 140 80 79.3$ 140 95 82.2$ 140 110 83.5$ 140.0$ 85.0$ 85.6$ C20D300 Developer Extensions 450 6.7$ 2,000 2,000 (44.5)$ 2,500 2,500 1,291.0$ 3,000 3,000 1,301.6$ 3,250 3,250 2,328.6$ 3,500 3,500 2,386.4$ 4,000 4,000 2,472.7$ 5,000 2,800 3,599.3$ 5,500 3,800 4,198.7$ 5,750 4,500 5,607.5$ 6,000 5,700 5,451.4$ 6,500.0$ 6,000.0$ 6,176.4$ C20D300 Developer Extensions, A&C (450) (224.8)$ (2,000) (2,000) (224.8)$ (2,500) (2,500) (1,602.9)$ (3,000) (3,000) (1,632.8)$ (3,250) (3,350) (2,866.5)$ (3,500) (3,800) (2,911.5)$ (4,000) (4,300) (3,386.6)$ (5,000) (3,600) (4,477.0)$ (5,500) (4,600) (4,962.8)$ (5,750) (5,250) (6,575.5)$ (6,000) (6,650) (6,575.5)$ (6,500.0)$ (7,100.0)$ (7,052.2)$ C20D601 Spurwing Water Main Phase 2 0.0$ 600 1 0.8$ 1,000 400 3.0$ 1,700 400 254.4$ 2,200 800 493.6$ 2,426 1,000 890.6$ 2,426 1,450 979.0$ 2,426 1,400 1,556.6$ 2,426 1,755 1,759.9$ 2,426 2,250 2,450.3$ 2,426 2,621.0$ 2,605.9$ 2,426.0$ 2,610.0$ 2,604.5$
C20D631 East First Bench Main Replacements 50 50 100 150 121.7$ 100 340 246.8$ 150 360 399.8$ 250 475 344.7$ 300 475 350.8$ 300 360 439.8$ 300 450 451.3$ 300 455 458.2$ 300.0$ 460.0$ 457.2$
C20D632 Warm Springs Mesa Improvements 18.6$ 100 300 19.9$ 400 600 455.4$ 600 1,000 710.2$ 800 900 919.6$ 1,000 1,075 1,057.2$ 1,200 1,250 1,293.4$ 1,400 1,400 1,443.3$ 1,400.0$ 1,515.0$ 1,603.9$ C20D633 Second Round - East First Bench Projects 150.0$ 92.1$ 300.0$ 194.1$ 435.0$ 196.0$
C20D700 Agency Related Replacement Mains 250 589.2$ 325 600 732.3$ 400 800 779.2$ 500 850 920.3$ 650 1,000 1,115.4$ 800 1,400 1,541.7$ 950 1,600 1,690.9$ 1,200 1,700 1,691.0$ 1,350 1,700 1,673.7$ 1,450 1,800 1,896.8$ 1,500 1,950 2,015.1$ 1,550.0$ 2,050.0$ 2,162.4$
C20E501 Remove Highland View and Lancaster Tanks 50.0$ 30.0$ 177.0$
C20J109 Power Monitoring 5 (0.1)$ 10 20 10 25 25 30 30 35 5 35 25 35 15 0.5$ 40 1 3.9$ 40 5 2.5$ 40 20 2.5$ 43.0$ 3.0$ 2.5$ C20J501 Replace eOps (squad project)60 60 60 60 60 120 - 120 - 5.9$ 120 10 14.5$ 150 25 25.0$ 150 50 30.8$ 150 31 34.1$ 175.0$ 57.3$ 54.6$ C20J502 Replace I&C Equipment 10 6.1$ 20 20 7.3$ 30 30 14.4$ 40 40 19.5$ 50 50 17.9$ 60 60 23.2$ 70 70 30.8$ 80 45 39.6$ 90 50 42.9$ 100 100 43.6$ 110 110 62.1$ 120.0$ 120.0$ 70.3$
C20J507 SCADA System Implementation 75 1.0$ 125 65 2.5$ 155 50 13.4$ 185 75 51.5$ 310 100 80.9$ 340 200 81.0$ 370 175 82.9$ 400 150 122.4$ 430 225 128.4$ 470 225 149.7$ 500.0$ 260.0$ 249.0$
C20J507 IT Equipment 11 11 22 22 22 2 22 12 22 15 22 - 22 5 6.1$ 22 15 6.9$ 22.2$ 56.0$ 42.4$ C20J508 Bali Hai and Maple Hills PLC Replacement 75 1 135 25 1.0$ 150 70 1.4$ 150.0$ 75.0$ 37.4$ C20J550 Alligator Radios 45 55 45 60 65 25 0.2$ 65 45 31.9$ 65 65 54.1$ 65 65 59.2$ 65 70 65.4$ 65 70 62.4$ 65.0$ 70.0$ 62.4$
C20K102 Safety/Security Upgrades 10 10 5.2$ 20 20 10.0$ 30 30 4.6$ 40 20 10.8$ 50 50 40.8$ 60 60 49.0$ 70 60 47.8$ 80 75 53.7$ 90 70 62.9$ 100 65 63.2$ 100.0$ 65.0$ 105.8$ C20K501 New and Replacement Tools 11.9$ 10 15 21.8$ 25 25 40.0$ 40 40 83.8$ 60 90 89.4$ 70 95 91.7$ 75 100 91.7$ 80 105 97.1$ 85 110 99.8$ 90 100 118.7$ 95 130 140.9$ 100.0$ 154.0$ 153.4$
C20K502 Victory Office Remodel / Warehouse Expansion 24.4$ 30 26.3$ 35 170.6$ 250 194.0$ 300 240.1$ 310 275.8$ 50 400 352.4$ 300 400 394.6$ 600 600 455.0$ 750 800 672.6$ 1,100.0$ 1,000.0$ 920.1$
C20K503 Master Facility Plan Update 25 25 75 75 15.0$ 125 75 27.7$ 175 100 55.0$ 200 125 89.8$ 250 175 113.4$ 300 130 143.0$ 350 200 161.7$ 375 200 176.7$ 400.0$ 200.0$ 193.0$ C20M100 PRELIMINARY 12 (244.3)$ 20 20 (174.2)$ 60 (100) (190.1)$ 80 (30) (375.5)$ 95 (250) (360.2)$ 105 (325) (329.3)$ 110 (275) (320.5)$ 120 (310) (323.3)$ 125 (310) (283.1)$ 130 (280) (255.7)$ 140 (250) (355.2)$ 150.0$ (350.0)$ (302.1)$
C20M103 Marden Plant Expansion (add 6 MGD, no DAF)25 25 37.5$ 50 50 68.4$ 75 75 69.4$ 100 70 69.0$ 100 80 69.0$ 100 83 78.4$ 100.0$ 85.0$ 78.3$ C20M104 Surface Water Rights Analysis 5 5 10 10 20 20 3.4$ 30 30 6.7$ 40 40 18.0$ 55 30 30.1$ 65 45 39.2$ 75 44 47.9$ 75.0$ 50.0$ 48.1$
C21E102 Columbia Area Analysis - Second Clearwell, Pipeline to Columbia Ridge Tank, Membrane Expansion 5 - 10 - 20 30 20 40 50 50 60 65 50 48.1$ 75 135 73.6$ 75.0$ 125.0$ 204.1$ CYYD001 Fire Hydrants 5 10.1$ 20 20 65.6$ 40 75 261.2$ 100 300 316.1$ 200 350 546.0$ 300 575 641.6$ 415 660 622.6$ 500 675 646.8$ 620 700 684.1$ 700 750 670.2$ 750 720 777.1$ 804.0$ 820.0$ 867.2$ CYYD002 New Short Mains & Valves 10 24.2$ 20 30 48.5$ 35 50 80.7$ 52 100 172.5$ 65 180 188.7$ 85 200 131.2$ 90 150 74.9$ 100 100 110.2$ 110 125 115.2$ 115 150 117.5$ 120 140 104.9$ 125.0$ 125.0$ 126.0$ CYYD502 Replacement Short Mains & Valves/ Blow-Offs 25 37.8$ 45 45 41.9$ 75 75 68.3$ 100 100 131.4$ 120 135 170.1$ 145 190 185.9$ 175 200 261.1$ 195 210 346.3$ 205 350 369.7$ 230 375 513.4$ 240 520 512.4$ 250.0$ 570.0$ 538.4$ CYYF003 New Fire Services 16 7.4$ 50 50 28.3$ 65 65 41.6$ 105 105 54.4$ 145 145 95.9$ 185 185 143.1$ 240 240 193.7$ 265 265 218.8$ 280 280 241.2$ 300 300 292.7$ 330 315 339.1$ 362.0$ 360.0$ 356.8$ CYYF003 a&c New Fire Services A&C (1) -$ (7) (7) (20) (20) -$ (45) (45) -$ (50) (50) (31.9)$ (55) (55) (31.9)$ (60) (60) (22.2)$ (70) (70) (22.2)$ (75) (25) (22.6)$ (84) (25) (22.6)$ (90) (27) (22.6)$ (98.0)$ (25.0)$ (26.1)$ CYYF505 Domestic Services 200 82.3$ 400 400 229.6$ 500 500 418.8$ 850 850 696.6$ 855 855 980.3$ 1,185 1,185 1,397.4$ 1,450 1,450 1,619.2$ 1,520 1,650 1,680.6$ 1,650 1,700 1,991.2$ 1,740 1,740 2,434.4$ 2,000 2,550 2,871.9$ 2,485.0$ 3,180.0$ 3,309.4$ CYYF505 a&c Domestic Services A&C (7) (29.7)$ (15) (30) (29.7)$ (30) (35) (39.6)$ (45) (45) (43.8)$ (55) (55) (88.8)$ (60) (90) (179.5)$ (67) (180) (173.4)$ (75) (185) (175.1)$ (82) (195) (187.0)$ (90) (205) (265.1)$ (95) (270) (265.1)$ (100.0)$ (265.0)$ (284.8)$
CYYG501 Customer Meters 50 9.6$ 120 120 116.3$ 400 400 146.2$ 500 500 216.8$ 600 600 221.2$ 700 600 230.0$ 800 700 454.0$ 850 850 468.9$ 900 500 650.7$ 950 750 810.1$ 1,000 815 846.6$ 1,057.5$ 870.0$ 860.8$ OVERHEAD Local OVERHEAD 155 191.3$ 310 310 361.3$ 475 475 490.7$ 610 610 631.1$ 750 750 771.8$ 880 880 919.4$ 1,010 1,010 1,078.2$ 1,275 1,275 1,202.3$ 1,420 1,420 1,353.4$ 1,560 1,560 1,520.0$ 1,680 1,680 1,668.5$ 1,838.0$ 1,838.0$ 1,786.8$ REFUNDS Developer Refunds 18 12.8$ 18 18 12.8$ 18 18 12.8$ 129 129 112.4$ 129 129 112.4$ 129 129 112.4$ 147 147 118.2$ 147 147 118.2$ 147 147 118.2$ 164 164 114.5$ 164 164 124.6$ 164.2$ 135.0$ 124.6$
C20B101 - 200 200 0.8$ 500 200 258.7$ 750 750 534.1$ 950 950 846.3$ 1,128 1,128 842.1$ 1,128 1,050 1,030.1$ 1,128 1,030.1$ 1,030.0$ 1,128 1,030.0$ 1,030.0$ 1,128 1,030.0$ 1,030.0$ 1,128 1,030.0$ 1,033.3$ 1,128.0$ 1,033.3$ 1,033.3$
C20B502 CWTP - Replace 1 Air Compressor, tank, pads
C20B503 MWTP Filter Media 18 18 18 18 18 18 18 18 18 18 18.1$
C20B504 Replace CWTP peristaltic pumps (chlorination)1.7$ 15 15 4.3$ 30 20 5.2$ 45 17 29.7$ 45 35 29.7$ 45 37 31.2$ 45 45 31.5$ 45 45 31.5$ 45 31.5$ 31.5$ 45 31.5$ 31.5$ 45 31.5$ 31.5$ 45.0$ 31.5$ 31.5$
C20C510 Abandon Hummel, Willow Lane #1, Mesa #2 Wells 50 50 50 50 50.0$
C20C520 CO2 Treatment at Fisk. Spurwing, other wells in following years 25 75 150 150 150 150 150 150 150 150.0$
C20D601 Short Main Connections/indiv customer acquisitions (Growth)C20D601 Five Mile & Overland to Franklin & Maple Hill 200 - 400 675
C20D621 Micron Meter Vault Replacement 30 120 30 150 150 150
C20D625 Upgrade PRV Stations (2020 - Lower Andy's; 2021 - Enterprise and Industrial; 2022 - Hilo)- - 50
C20D630 Master Meter New/Replacement 5 25 35 50 35 3.1$ 50 3.1 2.9$ 50 3.1 2.9$ 50 2.9$ 2.9$ 2.9$ 2.9$ 2.9$ 2.9$ 2.9$ 2.9$ 2.9$ 2.9$ 2.9$ 2.9$
C20D633 Roger Heights 24" Meter Installation 30 30 30 30 30 30 30
C20J110 Cityworks to CCB Interface 14.8$ 20.0$ 16.2$ 25.0$ 20.8$ 35.0$ 23.7$ 35.0$ 25.6$ 25.6$ 26.3$ 26.3$ 26.0$ 26.3$ (0.1)$ -$
C20J503 Backup Comms Link Between Marden - Victory 20 50 55
C20J504 Derceto Server Replacement (Aquadapt)25
C20K004 Hydraulic Model Updates / UDF Plans - - 0.3$ 30 10 1.4$ 60 20 24.8$ 60 30 23.9$ 60 50 32.3$ 65 35 38.3$ 70 38.3$ 38.3$ 75 38.3$ 38.3$ 85 55.0$ 39.3$ 95 65.0$ 43.8$ 110.0$ 75.0$ 72.2$
C20K101 5 5.6$ 20 20 22.2$ 45 45 24.4$ 65 65 33.4$ 80 80 67.3$ 100 100 74.8$ 100 100 90.5$ 100 100 90.0$ 100 90.0$ 90.0$ 100 90.0$ 90.0$ 100 90.0$ 90.0$ 100.0$ 90.0$ 90.0$
C20K105 Microsoft Surface Display - 2
C21A101 Planning/Secure site/construct one new well source in Central First bench 5
C21C108 Fire Training/Banbury Facility Booster Pumps
C21E102 Arrowhead Tank Expansion - - - - - - - - - - - - - - - - - - - 250 250.0$
C21D656 Floating Feather Pipeline Replacement (210.0)$ 133.0$ 118.6$
C20C523 Warm Springs Booster Generator 19.0$ 25.0$ 31.0$ 31.0$ 31.0$
C20K106 Vac Truck 569.6$
z Unplanned Carryover - 60.3$ - - 67.2$ - - 90.3$ - 100 119.4$ - 120 104.0$ - 120 93.8$ - 120 108.1$ - 120 124.2$ - 125 92.5$ 96 90.2$ 95 73.9$ 75.0$ 107.6$ z_3 Tank Painting - Hidden Hollow/Hulls Gulch exterior 353.1$ 353.1$ z_9 Tank Painting Offset (353.1)$ (353.1)$
C20D655 Airport Pipeline Replacements (Kennedy and Sunset)50 107.0$ 119.5$
Budget 1,005$ 2,951$ 5,406$ 8,452$ 10,641$ 13,243$ 14,796$ 16,031$ 17,776$ 19,461$ 21,379$ 22,133$
VEO-W-22-02IPUC DR 16Attachment Page 1 of 1
VEO-W-22-02
IPUC DR 16 Attachment 1
Page 2 of 26
B.U.Project ID Project Title Jan Budget Jan RF Jan Actual Feb Budget Feb RF Feb ActualMar Budget Mar RF Mar Actual Apr Budget Apr RF Apr Actual May Budget May RF May Actual Jun Budget Jun RF Jun Actual Jul Budget Jul RF Jul Actual Aug Budget Aug RF Aug Actual Sept Budget Sept RF Sept ActualOct Budget Oct RF Oct Actual Nov Budget Nov RF Nov Actual Dec Budget Dec RF Dec Actual
C20A101_060 Water Rights (1.5)$ (1.5)$ (1.5)$ 10 10 22.8$ 25 25 27.0$ 27 27 31.2$ 30 32 30.4$ 35.0$ 35.0$ 35.7$ 55.0$ 55.0$ 24.7$ 75.0$ 30.0$ 449.1$ 500.0$ 445.0$ 447.3$ 575.0$ 455.0$ 456.6$ 650.0$ 465.0$ 467.5$ C20A501_060 Collector 1 Lateral Installation 9.0$ 9.0$ 9.0$ 159.0$ 159.0$ 9.0$ 309.0$ 309.0$ 10.5$ 400.0$ 400.0$ 315.5$ 500.0$ 500.0$ 325.7$ 600.0$ 500.0$ 492.4$ 650.0$ 493.0$ 496.0$ 700.0$ 496.0$ 496.0$ 800.0$ 496.0$ 495.7$ 800.0$ 495.7$ 496.0$ 800.0$ 496.0$ 496.0$ C20B509_060 Replace On-site NaClO Generators 37.8$ 37.8$ 37.8$ 37.8$ 37.8$ 80.4$ 80.4$ 80.4$ 88.5$ 190 190 84.4$ 190 190 125.3$ 380.0$ 380.0$ 125.2$ 380.0$ 380.0$ 277.8$ 380.0$ 380.0$ 467.0$ 450.0$ 475.0$ 487.3$ 450.0$ 500.0$ 495.8$ 487.8$ 550.0$ 504.0$ C20B511_060 Taggart Wells Treatment 157.9$ 157.9$ 157.9$ 157.9$ 157.9$ 233.7$ 250.0$ 250.0$ 234.6$ 270.0$ 270.0$ 268.8$ 290.0$ 290.0$ 281.4$ 350.0$ 350.0$ 384.7$ 500.0$ 400.0$ 415.6$ 600.0$ 450.0$ 452.8$ 700.0$ 600.0$ 620.6$ 800.0$ 836.0$ 716.3$ 875.0$ 900.0$ 813.4$ C20C524_060 Sunset West Motor and Electric 10.4$ 10.4$ 10.4$ 45.0$ 45.0$ 12.9$ 50.0$ 50.0$ 14.7$ 50.0$ 50.0$ 22.7$ 50.0$ 50.0$ 68.8$ 50.0$ 70.0$ 70.5$ 50.0$ 70.0$ 70.7$ 50.0$ 70.7$ 70.7$ 50.0$ 70.7$ 70.7$ 50.0$ 70.7$ 70.7$ 50.0$ 70.7$ 70.7$
C20C529_060 Artic/Fairview Booster Replace 42.3$ 42.3$ 42.3$ 42.3$ 42.3$ 29.3$ 42.3$ 42.3$ 29.3$ 42.3$ 42.3$ 29.3$ 42.3$ 42.3$ 29.3$ 42.3$ 29.3$ 29.3$ 42.3$ 29.3$ 29.3$ 42.3$ 29.3$ 29.3$ 42.3$ 29.3$ 29.3$ 42.3$ 29.3$ 29.3$ 42.3$ 29.3$ 29.3$
C20C531_060 Redwood Creek Pump and Pipe Repl -$ -$ -$ - - - - -$ - - -$ - - 3.1$ -$ 3.1$ 4.5$ -$ 4.5$ 12.0$ -$ 13.0$ 19.8$ 50.0$ 19.8$ 28.0$ 100.0$ 28.0$ 30.3$ 381.0$ 30.3$ 33.6$ C20D102_060 Gowen to Market Well Transmiss 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 150.1$ 300.0$ 150.1$ 150.1$ 400.0$ 150.1$ 150.1$ C20D601_060 Spurwing Water Main Ph2 1.4$ 1.4$ 1.4$ 1.4$ 1.4$ 1.2$ 1.4$ 1.4$ 1.2$ 1.4$ 1.4$ 2.2$ 1.4$ 2.5$ 2.8$ 1.4$ 3.0$ 11.3$ 1.4$ 11.3$ 11.3$ 1.4$ 11.3$ 11.3$ 1.4$ 11.3$ 11.3$ 1.4$ 11.3$ (9.2)$ 1.4$ 11.3$ (9.2)$ C20D632_060 Warm Springs Mesa Pipe Replace 6.1$ 6.1$ 6.1$ 6.1$ 6.1$ 7.0$ 81.1$ 81.1$ 32.5$ 81.1$ 108.0$ 106.3$ 81.1$ 108.0$ 106.4$ 81.1$ 106.4$ 107.9$ 81.1$ 107.9$ 109.0$ 81.1$ 109.0$ 109.0$ 81.1$ 109.0$ 109.0$ 81.1$ 109.0$ 102.4$ 81.1$ 109.0$ 102.4$ C20D633_060 East First Bench Main Repl 67.7$ 67.7$ 67.7$ 67.7$ 67.7$ 105.8$ 67.7$ 67.7$ 110.5$ 67.7$ 112.0$ 121.0$ 67.7$ 267.0$ 216.8$ 391.0$ 272.0$ 219.1$ 193.0$ 307.0$ 221.3$ 195.0$ 347.0$ 222.2$ 210.0$ 362.0$ 385.4$ 230.0$ 385.4$ 388.2$ 268.0$ 388.2$ 388.2$
C20D634_060 Kennedy Main Repl 18.4$ 18.4$ 18.4$ 18.4$ 18.4$ 17.2$ 18.4$ 18.4$ 24.8$ 18.4$ 24.8$ 52.2$ 18.4$ 24.8$ 52.4$ 18.4$ 52.4$ 53.0$ 18.4$ 53.0$ 53.0$ 18.4$ 53.0$ 53.0$ 18.4$ 53.0$ 53.0$ 18.4$ 53.0$ 53.0$ 18.4$ 53.0$ 53.0$
C20J502_060 Replace IandC Equipment (0.1)$ (0.1)$ (0.1)$ 1 1 3.1$ 1 1 7.6$ 35 35 7.5$ 35 35 7.0$ 75.0$ 50.0$ 7.0$ 75.0$ 75.0$ 8.3$ 75.0$ 8.3$ 7.9$ 100.0$ 8.3$ 7.9$ 100.0$ 8.3$ 7.9$ 120.0$ 7.9$ 7.9$ C20J503 Backup Comms Link Between marden-Victory -$ -$ -$ - - - - -$ - - -$ - - -$ -$ 35.0$ 35.0$ 55.0$ 55.0$ 55.0$ 55.0$ C20J504 Derceto Server Replacement (Aquadapt)-$ -$ -$ - - - - -$ - - -$ - - -$ -$ -$ -$ -$ -$ 40.0$ C20J506 Replace SCADA Equipment -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 10.0$ 10.0$ 10.0$ 10.0$ 30.0$ 30.0$ 30.0$ 30.0$ 50.0$ 50.0$ 59.0$ 59.0$ 59.0$ C20J507_060 Replace IT Equipment 1.7$ 1.7$ 1.7$ 2 2 3.9$ 15 15 4.6$ 15 15 5.9$ 15 15 29.3$ 35.0$ 35.0$ 9.7$ 35.0$ 35.0$ 9.7$ 35.0$ 35.0$ 9.7$ 55.0$ 55.0$ 9.7$ 60.0$ 9.7$ 9.7$ 61.0$ 9.7$ 9.7$
C20J508_060 2020 SCADA Master Plan Impleme 4.7$ 4.7$ 4.7$ 5 5 41.1$ 15 15 44.7$ 15 50 45.9$ 65 65 92.6$ 65.0$ 125.0$ 95.3$ 200.0$ 200.0$ 187.8$ 350.0$ 250.0$ 189.2$ 575.0$ 250.0$ 215.6$ 700.0$ 300.0$ 227.6$ 800.0$ 250.0$ 228.7$ C20J509_060 eOPS Replacement 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 1.6$ 0.2$ 1.6$ 0.2$ 0.2$ C20J551_060 Greensand Treatment PLCs Repl 2.0$ 2.0$ 2.0$ 35 35 18.7$ 35 35 22.2$ 35 35 29.8$ 35 35 29.4$ 35.0$ 35.0$ 30.7$ 35.0$ 35.0$ 30.1$ 35.0$ 35.0$ 30.1$ 35.0$ 35.0$ 30.1$ 35.0$ 30.1$ 30.1$ 35.0$ 30.1$ 34.0$
C20K004_060 UDF plans - EFB and Barber/Hyd Model Updates 0.3$ 0.3$ 0.3$ 0.5$ 0.5$ 1.1$ 1.5$ 1.5$ 1.1$ 1.5$ 1.5$ 1.1$ 1.5$ 1.5$ 1.1$ 10.0$ 10.0$ 2.6$ 15.0$ 20.0$ 3.9$ 20.0$ 20.0$ 6.9$ 50.0$ 30.0$ 10.6$ 50.0$ 40.0$ 13.7$ 50.0$ 40.0$ 14.4$ C20K103_060 Surface Water Right Master Plan 6.5$ 6.5$ 6.5$ 7.0$ 7.0$ 15.2$ 27.8$ 27.8$ 30.2$ 40.0$ 40.0$ 37.5$ 50.0$ 50.0$ 43.1$ 50.0$ 50.0$ 54.1$ 50.0$ 60.0$ 61.2$ 50.0$ 63.0$ 75.8$ 50.0$ 86.0$ 70.7$ 50.0$ 72.0$ 75.2$ 50.0$ 75.2$ 78.9$ C20K106_060 Vac Truck 1 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$ 32.9$
C20K502_060 Victory Remodel Phase 1 227.2$ 227.2$ 227.2$ 530.0$ 530.0$ 620.6$ 630.0$ 630.0$ 681.1$ 650.0$ 700.0$ 748.3$ 740.0$ 800.0$ 798.7$ 940.0$ 940.0$ 897.4$ 1,140.0$ 1,140.0$ 904.5$ 1,340.0$ 1,100.0$ 1,066.9$ 1,340.0$ 1,200.0$ 1,316.0$ 1,500.0$ 1,550.0$ 1,513.6$ 1,700.0$ 1,785.0$ 1,986.6$ C20K503_060 2020 Master Plan Update 22.3$ 22.3$ 22.3$ 82.0$ 82.0$ 58.0$ 85.0$ 85.0$ 58.8$ 85.0$ 75.0$ 59.4$ 85.0$ 65.0$ 79.3$ 85.0$ 83.0$ 118.9$ 85.0$ 125.0$ 119.2$ 85.0$ 130.0$ 132.8$ 85.0$ 140.0$ 133.3$ 85.0$ 145.0$ 138.5$ 85.0$ 150.0$ 138.2$
C20K504_060 Disinfection Study -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 5.0$ 5.1$ 15.0$ 15.5$ 35.0$ 32.2$ 45.0$ 56.7$ 67.0$ 60.2$
C20K505_060 Bench/PUC WQ Study -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 10.0$ 3.2$ 25.0$ 5.1$ 35.0$ 43.3$ 60.0$ 242.0$ 400.0$ 395.7$
C20M101_060 PRELIMINARY (941.4)$ (941.4)$ (941.4)$ (941.4)$ (941.4)$ (1,439.7)$ (1,400.0)$ (1,400.0)$ (1,517.8)$ (1,400.0)$ (1,400.0)$ (1,517.4)$ (1,400.0)$ (1,500.0)$ (1,640.5)$ (1,400.0)$ (1,640.0)$ (1,744.5)$ (1,400.0)$ (1,750.0)$ (1,724.7)$ (1,400.0)$ (1,724.7)$ (1,613.5)$ (1,400.0)$ (1,613.5)$ (1,653.1)$ (1,400.0)$ (1,653.1)$ (1,777.4)$ (1,400.0)$ (1,777.4)$ (1,613.7)$
C21A102_060 Drill New Sherman Oaks Well -$ -$ -$ 2.0$ 2.0$ 2.0$ 2.0$ 1.1$ 112.0$ 3.7$ 222.0$ 112.0$ 5.8$ 332.0$ 100.0$ 6.2$ 542.0$ 250.0$ 87.0$ 642.0$ 280.0$ 215.3$ 642.0$ 400.0$ 314.4$ 642.0$ 350.0$ 349.3$ 642.0$ 400.0$ 379.0$
C21A103_060 Line MAC Well -$ -$ -$ 20.0$ 20.0$ 50.0$ 50.0$ 9.7$ 50.0$ 50.0$ 45.1$ 50.0$ 50.0$ 46.4$ 50.0$ 46.4$ 46.3$ 50.0$ 46.4$ 56.7$ 50.0$ 56.7$ 59.7$ 50.0$ 59.7$ 59.7$ 50.0$ 59.7$ 59.7$ 50.0$ 59.7$ 59.7$
C21B101_060 CWTP Clearwell 225.7$ 225.7$ 225.7$ 225.7$ 225.7$ 225.6$ 225.7$ 225.7$ 344.5$ 225.7$ 375.0$ 499.5$ 225.7$ 600.0$ 558.5$ 500.0$ 800.0$ 805.6$ 1,000.0$ 1,650.0$ 1,620.3$ 1,500.0$ 2,100.0$ 2,310.4$ 2,000.0$ 2,700.0$ 2,318.1$ 2,500.0$ 2,600.0$ 3,186.7$ 3,000.0$ 3,300.0$ 3,234.1$
C21B501_060 Replace Treatment Equipment 3.4$ 3.4$ 3.4$ 3.5$ 3.5$ 12.9$ 15.0$ 15.0$ 28.3$ 25.0$ 35.0$ 50.0$ 25.0$ 50.0$ 50.9$ 50.0$ 52.0$ 54.9$ 50.0$ 55.0$ 56.9$ 65.0$ 65.0$ 66.9$ 85.0$ 85.0$ 73.1$ 95.0$ 95.0$ 73.2$ 100.0$ 100.0$ 74.1$
C21B502_060 Replace Valves, Meters, & Actuators 3.7$ 3.7$ 3.7$ 3.7$ 3.7$ 3.9$ 15.0$ 15.0$ 11.9$ 15.0$ 15.0$ 15.2$ 20.0$ 20.0$ 17.8$ 20.0$ 20.0$ 18.0$ 25.0$ 25.0$ 15.8$ 25.0$ 25.0$ 15.8$ 25.0$ 25.0$ 15.8$ 25.0$ 25.0$ 18.9$ 27.1$ 27.1$ 18.6$ C21B503_060 Chlorination Equipment 0.4$ 0.4$ 0.4$ 12.0$ 12.0$ 72.1$ 90.0$ 90.0$ 82.6$ 95.0$ 95.0$ 94.9$ 99.0$ 99.0$ 132.9$ 110.0$ 133.0$ 136.1$ 110.0$ 140.0$ 137.6$ 110.0$ 140.0$ 135.6$ 110.0$ 145.0$ 136.0$ 110.0$ 170.0$ 138.9$ 110.0$ 200.0$ 136.6$
C21B504_060 CWTP 6 MGD Membrane Replacement 0.6$ 50.0$ 50.0$ 0.3$ 50.0$ 50.0$ 0.3$ 110.0$ 110.0$ 35.0$ 110.0$ 110.0$ 38.8$ 110.0$ 110.0$ 38.8$ 110.0$ 38.8$ 38.8$ 110.0$ 45.0$ 39.7$ 110.0$ 70.0$ 42.8$ 200.0$ 90.0$ 96.4$ C21B507_060 Bali Hai Reclaim Tank 0.2$ 0.6$ 0.7$ 0.9$ 0.7$ 36.9$ 37.0$ 37.2$ 40.0$ 44.8$ 46.0$ 45.1$ 15.0$ 73.0$ 74.0$ 50.0$ 75.0$ 74.4$ 100.0$ 120.0$ 89.4$
C21B508_060 ATS for Marden Generator -$ -$ -$ -$ -$ -$ -$ 200.0$ 200.0$ 200.0$ 200.0$ 200.0$ 200.0$ 200.0$ 200.0$ 1.8$ 200.0$ 200.0$ 4.6$ 350.0$ 350.0$ 321.8$ 400.0$ 350.0$ 328.0$
C21B509_060 MWTP General Rehab 0.8$ 0.8$ 0.8$ 15.0$ 15.0$ 55.2$ 25.0$ 25.0$ 68.4$ 35.0$ 78.0$ 68.3$ 45.0$ 80.0$ 77.5$ 55.0$ 85.0$ 85.9$ 70.0$ 67.0$ 86.4$ 80.0$ 88.0$ 116.5$ 90.0$ 120.0$ 119.9$ 90.0$ 135.0$ 157.6$ 100.0$ 157.6$ 157.6$ C21B510_060 CWTP General Rehab -$ -$ -$ -$ -$ 5.0$ 5.0$ 1.3$ 15.0$ 15.0$ 0.8$ 25.0$ 25.0$ 20.0$ 35.0$ 35.0$ 20.3$ 40.0$ 40.0$ 20.1$ 40.0$ 20.5$ 20.1$ 40.0$ 20.1$ 20.1$ 40.0$ 20.1$ 20.1$ 40.0$ 20.1$ 20.1$
C21B515_060 Maple Hills - rebuild spray nozzles, replace media -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 10.0$ 10.0$ 40.0$ -$ 0.3$ 70.0$ 70.0$ 70.7$ C21C104_060 Replace Booster Pump Equipment 2.2$ 2.2$ (6.4)$ 15.0$ 15.0$ 2.7$ 15.0$ 15.0$ 44.1$ 35.0$ 55.0$ 46.8$ 35.0$ 55.0$ 48.2$ 65.0$ 65.0$ 60.7$ 65.0$ 65.0$ 83.8$ 70.0$ 85.0$ 98.7$ 75.0$ 100.0$ 103.2$ 85.0$ 110.0$ 103.5$ 95.0$ 125.0$ 109.9$
C21C105_060 Hidden Valley Booster Station 89.6$ 89.6$ 89.6$ 89.6$ 89.6$ 89.6$ 89.6$ 89.6$ 89.6$ 89.6$ 89.6$ 98.0$ 89.6$ 100.0$ 93.3$ 89.6$ 100.0$ 93.3$ 89.6$ 93.3$ 93.3$ 89.6$ 93.3$ 93.3$ 89.6$ 93.3$ 93.3$ 89.6$ 93.3$ 93.3$ 89.6$ 93.3$ 93.3$
C21C501_060 Reconstruct Pumping Facilities (10.1)$ (10.1)$ (10.1)$ 10 10 1.1$ 10 10 17.4$ 35 35 17.7$ 55 55 18.6$ 85 85 50.0$ 90 90 56.3$ 100 100 73.4$ 100 80 79.6$ 100 90 90.7$ 100.0$ 100.0$ 100.7$
C21C502_060 Bel Mar Booster 86.3$ 86.3$ 86.3$ 97.5$ 97.5$ 97.5$ 97.5$ 86.3$ 97.5$ 97.5$ 86.9$ 97.5$ 97.5$ 86.9$ 97.5$ 97.5$ 86.9$ 97.5$ 86.9$ 86.9$ 97.5$ 86.9$ 86.9$ 97.5$ 86.9$ 86.9$ 97.5$ 86.9$ 86.9$ 236.3$ 86.9$ 86.9$ C21C503_060 Replace Control Equipment 4.7$ 4.7$ 15.9$ 6.0$ 6.0$ 20.9$ 15.0$ 15.0$ 34.7$ 15.0$ 40.0$ 35.9$ 25.0$ 45.0$ 71.0$ 35.0$ 72.0$ 58.5$ 55.0$ 73.0$ 50.0$ 55.0$ 80.0$ 81.5$ 65.0$ 85.0$ 67.4$ 75.0$ 90.0$ 98.7$ 82.3$ 98.7$ 98.8$ C21C505_060 Marden VFD Upgrades -$ -$ -$ -$ -$ -$ -$ 75.0$ 75.0$ 100.0$ 100.0$ 100.0$ 25.0$ 150.0$ 150.0$ 175.0$ 100.0$ 200.0$ 175.0$ 16.8$ 200.0$ 25.0$ 20.2$ C21C506_060 Facility Cooling 2.5$ 19.4$ 19.4$ 37.4$ 43.3$ 50.0$ 70.6$ 75.0$ 70.6$ 75.0$ 72.5$ 75.0$ 74.0$ 75.0$ 78.9$ 78.9$ 89.4$
C21C508_060 Landscaping Replacement - System Fa 9.1$ 9.1$ 9.1$ 20.0$ 20.0$ 10.0$ 30.0$ 30.0$ 12.9$ 40.0$ 40.0$ 12.8$ 50.0$ 50.0$ 18.5$ 60.0$ 45.0$ 18.3$ 70.0$ 55.0$ 40.9$ 80.0$ 65.0$ 40.9$ 80.0$ 75.0$ 40.2$ 80.0$ 80.0$ 40.2$ 80.0$ 81.0$ 79.2$
C21C513_060 Bethel VFD and Pump Replacement -$ -$ -$ -$ -$ -$ 54.4$ 55.0$ 55.0$ 53.4$ 55.0$ 55.0$ 53.4$ 55.0$ 55.0$ 54.3$ 55.0$ 55.0$ 54.3$ 125.0$ 125.0$ 54.3$ 150.0$ 150.0$ 55.2$ 150.0$ 150.0$ 145.3$ 150.0$ 145.3$ 158.7$ C21C514_060 Ustick Pump Station Upgrade 1.6$ 15.0$ 15.0$ 1.0$ 25.0$ 25.0$ 4.7$ 35.0$ 35.0$ 19.1$ 45.0$ 30.0$ 28.7$ 55.0$ 35.0$ 30.6$ 60.0$ 50.0$ 36.8$ 120.0$ 50.0$ 46.7$ 220.0$ 60.0$ 62.1$ 350.0$ 70.0$ 66.2$ C21C516_060 Roosevelt 3 well pump repl -$ -$ -$ 5.0$ 5.0$ 10.0$ 10.0$ 40.0$ 40.0$ 53.5$ 40.0$ 40.0$ 54.8$ 40.0$ 54.8$ 55.4$ 40.0$ 54.8$ 52.9$ 40.0$ 52.9$ 52.9$ 40.0$ 52.9$ 51.7$ 40.0$ 52.9$ 51.7$ 40.0$ 51.7$ 51.7$
C21C520_060 Source of Supply Rollup 12.1$ 12.1$ 12.1$ 123.2$ 150.0$ 150.0$ 262.3$ 250.0$ 300.0$ 298.9$ 250.0$ 400.0$ 363.8$ 400.0$ 450.0$ 541.9$ 400.0$ 550.0$ 592.8$ 400.0$ 650.0$ 641.9$ 550.0$ 700.0$ 655.9$ 650.0$ 700.0$ 679.5$ 750.0$ 750.0$ 778.3$ C21C521_060 System PRV Rebuilds 1.2$ 1.2$ 1.2$ 1.2$ 1.2$ -$ 45.0$ 45.0$ 30.5$ 55.0$ 55.0$ 30.8$ 74.0$ 74.0$ 32.6$ 80.0$ 80.0$ 32.6$ 80.0$ 80.0$ 30.8$ 80.0$ 80.0$ 32.6$ 80.0$ 80.0$ 34.2$ 80.0$ 80.0$ 34.7$ 80.0$ 35.0$ 40.9$ C21D102_060 Union Street Main 10.0$ 10.0$ 7.6$ 10.0$ 10.0$ 7.8$ 150.0$ 150.0$ 12.9$ 300.0$ 300.0$ 363.8$ 300.0$ 370.0$ 391.0$ 300.0$ 391.0$ 393.0$ 300.0$ 393.0$ 393.0$ 300.0$ 393.0$ 392.9$ 300.0$ 392.9$ 402.6$ C21D103_060 Maple Grove I-84 Bore 15.0$ 15.0$ 8.3$ 30.0$ 30.0$ 8.3$ 35.0$ 35.0$ 21.5$ 35.0$ 35.0$ 29.3$ 35.0$ 32.0$ 32.0$ 35.0$ 66.0$ 32.5$ 35.0$ 66.0$ 38.3$ 35.0$ 150.0$ 39.2$ 200.0$ 220.0$ 244.5$ C21D104_060 Gowen Rd. Main Extension 0.4$ 4.0$ 4.0$ 30.0$ 9.7$ 40.0$ 16.7$ 40.0$ 47.9$ 600.0$ 194.7$ 600.0$ 486.2$ 850.0$ 1,120.0$
C21D300_060 Developer Extensions 2,285.4$ 2,285.4$ 2,285.4$ 2,808.4$ 2,808.4$ 2,823.4$ 3,331.4$ 3,331.4$ 2,883.2$ 3,854.4$ 3,854.4$ 3,357.2$ 4,377.4$ 4,377.4$ 3,600.0$ 4,900.4$ 4,900.4$ 3,897.5$ 5,423.4$ 5,423.4$ 4,755.6$ 5,946.4$ 5,946.4$ 4,602.9$ 6,469.4$ 5,280.0$ 5,037.8$ 5,803.0$ 5,930.0$ 5,932.2$ 7,000.0$ 6,500.0$ 6,003.8$ C21D300_a&c Developer Contributions (2,214.7)$ (2,214.7)$ (2,214.7)$ (2,808.4)$ (2,808.4)$ (2,800.4)$ (3,331.4)$ (3,331.4)$ (3,081.5)$ (3,854.4)$ (3,854.4)$ (3,758.5)$ (4,377.4)$ (4,377.4)$ (4,244.6)$ (4,900.4)$ (5,600.0)$ (4,603.5)$ (5,423.4)$ (6,123.0)$ (5,730.1)$ (5,946.4)$ (6,646.0)$ (5,730.1)$ (6,600.0)$ (6,380.0)$ (6,217.9)$ (7,000.0)$ (7,150.0)$ (7,277.2)$ (7,700.0)$ (7,845.0)$ (7,277.2)$ C21D603_060 Crestline - Clubview to Crestline Reservoir 13.0$ 13.0$ 12.0$ 15.0$ 15.0$ 14.2$ 21.0$ 21.0$ 14.1$ 21.0$ 21.0$ 14.2$ 21.0$ 15.0$ 14.2$ 21.0$ 15.0$ 14.2$ 60.0$ 14.2$ 14.2$ 82.0$ 14.2$ 14.2$ 82.0$ 14.2$ 14.2$ 82.0$ 14.2$ 14.2$ C21D604_060 Master Meter New/Replacement -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 25.0$ 30.0$ 37.6$ C21D605_060 Upgrade PRV Stations -$ -$ -$ -$ -$ -$ -$ 10.0$ 5.0$ 150.0$ 10.0$ 25.0$ 10.0$ 50.0$ 6.0$ 50.0$ 10.0$ 50.0$ 50.0$ 50.0$
C21D606_060 Micron Meter Vault Replacement -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 25.0$ 65.0$ 90.0$ 20.0$ 100.0$ 100.0$ C21D607_060 Ten Mile Ridge Pipe Replacement 10.7$ 10.7$ 10.7$ 480.0$ 480.0$ 469.3$ 480.0$ 480.0$ 475.3$ 480.0$ 476.0$ 472.9$ 480.0$ 476.0$ 472.8$ 480.0$ 472.8$ 472.2$ 480.0$ 472.8$ 472.9$ 480.0$ 472.9$ 472.9$ 480.0$ 472.9$ 472.9$ 480.0$ 472.9$ 472.9$ 480.0$ 472.9$ 472.9$ C21D608_060 Floating Feather1 Pipe Replace 419.6$ 419.6$ 419.6$ 620.0$ 620.0$ 588.1$ 620.0$ 620.0$ 589.0$ 620.0$ 620.0$ 587.5$ 620.0$ 620.0$ 587.5$ 620.0$ 620.0$ 587.5$ 620.0$ 620.0$ 587.5$ 620.0$ 620.0$ 588.3$ 620.0$ 620.0$ 588.4$ 620.0$ 620.0$ 588.4$ 620.0$ 625.9$ 625.9$ C21D611 Table Rock tank - Fix Pipeline High Point -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 15.0$ 50.0$ C21D611_060 16th/Main Pipe Replacement -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 25.0$ 25.0$ 75.0$ 75.0$ 100.0$ -$ 1.8$ 100.0$ 100.0$ 85.5$
C21D612 Columbia PRV Meters -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 30.0$ 6.0$ 30.0$ 6.0$ 30.0$ 6.0$ 30.0$ 30.0$
C21D700_060 Agency Replacement Mains 373.3$ 373.3$ 373.3$ 730.0$ 730.0$ 931.0$ 1,000.0$ 1,000.0$ 1,206.6$ 1,000.0$ 1,225.0$ 1,084.7$ 1,000.0$ 1,300.0$ 1,250.3$ 1,000.0$ 1,300.0$ 1,348.1$ 1,000.0$ 1,350.0$ 1,453.2$ 1,000.0$ 1,455.0$ 1,417.7$ 1,000.0$ 1,460.0$ 1,420.9$ 1,200.0$ 1,425.0$ 1,515.0$ 1,800.0$ 1,515.0$ 1,451.4$ C21E103_060 Quail Tank Expansion -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1.9$ -$ 2.0$ 2.6$ -$ 2.6$ 2.6$ -$ 2.6$ 2.6$ -$ 2.6$ 2.6$ -$ 2.6$ 3.3$ 150.0$ 3.3$ 3.3$ C21E105_060 Whistle Pig Tank!!!443.7$ 443.7$ 443.7$ 444.2$ 443.7$ 443.7$ 446.0$ 443.7$ 446.0$ 452.7$ 443.7$ 455.0$ 455.3$ 443.7$ 457.0$ 462.8$ 443.7$ 470.0$ 666.3$ 443.7$ 800.0$ 979.9$ 443.7$ 1,200.0$ 1,000.4$ 543.7$ 1,600.0$ 2,148.6$ C21E510_060 Replace Hillcrest Tank -$ -$ -$ -$ -$ -$ -$ -$ -$ 1.0$ 0.5$ -$ 2.0$ 1.1$ -$ 1.5$ 35.4$ -$ 4.0$ 34.4$ -$ 50.0$ 46.5$ -$ 80.0$ 53.4$ 75.0$ 90.0$ 67.7$ 300.0$ 95.0$ 84.5$
C21J101_060 IT Equipment -$ -$ -$ 15.0$ 3.5$ 25.0$ 25.0$ 7.0$ 25.0$ 25.0$ 13.6$ 25.0$ 25.0$ 13.8$ 35.0$ 35.0$ 13.8$ 43.0$ 43.0$ 34.9$ 43.0$ 34.9$ 34.9$ 43.0$ 34.9$ 35.0$ C21J503_060 SCADA Equipment Replacement -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 4.7$
C21J504_060 Replace I&C Equipment -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 0.9$ -$ -$ 1.4$ -$ 1.5$ 22.7$ -$ 35.0$ 83.6$ -$ 125.0$ 79.6$ 20.0$ 155.0$ 102.8$ 20.0$ 250.0$ 132.8$ 20.0$ 300.0$ 161.3$
C21J505_060 CRWP to CWTP Frame-Relay Comm Replacement -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 15.0$ 15.0$ 15.0$ 15.0$ 30.0$ 30.0$ 30.0$ 30.0$ 30.0$ 30.0$ 30.0$ C21J553_060 Computer Refresh -$ -$ -$ -$ -$ -$ -$ 0.3$ -$ 0.5$ 1.0$ 160.0$ 2.0$ 0.9$ 160.0$ 3.0$ 22.3$ 160.0$ 60.0$ 27.1$ 160.0$ 50.0$ 43.0$ 160.0$ 80.0$ 62.4$ 160.0$ 100.0$ 103.4$ 160.0$ 130.0$ 137.3$ C21K002_060 Safety and Security Upgrades -$ -$ -$ 10 10 1.0$ 15 15 21.9$ 20 35 22.6$ 25 45 34.5$ 35 38 49.1$ 45 65 55.2$ 55 70 58.0$ 65 80 58.1$ 85 85 58.2$ 100.0$ 79.0$ 71.1$ C21K003_060 Augury/SAMS Implementation -$ -$ -$ -$ -$ -$ -$ -$ 10.0$ 10.0$ -$ 25.0$ 25.0$ 50.0$ 50.0$ 50.0$ 50.0$ 1.5$ 50.0$ 50.0$ 1.5$ 50.0$ 1.5$ 1.6$ 50.0$ 1.6$ 1.6$ 58.0$ 1.6$ 1.6$ C21K005_060 Tank Condition Assessment 0.1$ 0.1$ 0.1$ 0.1$ 0.1$ 0.1$ 0.1$ 0.1$ 0.1$ 0.1$ 0.1$ 0.1$ 0.1$ 0.1$ 0.1$ 0.1$ 0.1$ 14.8$ 0.1$ 32.0$ 25.0$ 0.1$ 32.0$ 25.5$ 0.1$ 28.0$ 25.6$ 0.1$ 25.6$ 25.7$ 0.1$ 25.7$ 25.9$ C21K006_060 Tank Improvements 0.6$ 25 25.5$ 25 25.9$ 30 28.4$ 70 28.7$ 50.0$ 62.8$ C21K102_060 Marden Expansion Study 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ 78.3$ C21K103_060 Well Profiling/WQ Study 2.5$ 2.5$ 2.5$ 2.5$ 35.0$ 35.0$ 35.0$ 35.0$ 55.0$ 55.0$ 55.0$ 55.0$ 65.0$ 49.6$ 55.0$ 85.0$ 74.9$ 55.0$ 127.0$ 182.5$ 55.0$ 210.0$ 184.1$ 55.0$ 224.1$ 189.7$ C21K109 Valve Turning Equipment 80.6$ 80.6$ 80.6$ 80.6$ 80.6$ C21K110_060 Vac Truck 2 493.2$ 466.6$ C21K501_060 Power Supply Replacement -$ -$ -$ -$ -$ -$ -$ 20.0$ 25.0$ 25.0$ 25.0$ 25.0$ 25.0$ 25.0$ 25.0$ 30.0$ 30.0$ 30.0$ 30.0$ 30.0$ 30.0$
C21K502_060 New and Replacement Tools 19.1$ 19.1$ 19.1$ 30.0$ 30.0$ 31.0$ 40.0$ 40.0$ 60.0$ 50.0$ 70.0$ 60.0$ 60.0$ 75.0$ 63.5$ 70.0$ 85.0$ 79.8$ 80.0$ 90.0$ 104.4$ 90.0$ 110.0$ 119.9$ 95.0$ 120.0$ 132.2$ 95.0$ 130.0$ 156.7$ 100.0$ 156.7$ 173.6$
C22K103_060 Map EWC System 16.7$ 25.0$ 68.0$ 85.0$ 71.2$ 75.0$ 82.4$
C24A102_060 Syringa Valley Well and Well House -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CYYD001_060 New Fire Hydrants 86.5$ 86.5$ 86.5$ 165.5$ 165.5$ 197.1$ 244.5$ 244.5$ 250.9$ 323.5$ 323.5$ 200.7$ 402.5$ 402.5$ 340.7$ 481.5$ 481.5$ 342.4$ 560.5$ 560.5$ 237.8$ 639.5$ 350.0$ 470.7$ 429.0$ 581.7$ 461.0$ 660.7$ 550.0$ 598.5$ 804.0$ 750.0$ 975.1$
CYYD002_060 New Short Mains and Valves 23.7$ 23.7$ 23.7$ 39.7$ 39.7$ 39.8$ 55.7$ 55.7$ 61.4$ 71.7$ 71.7$ 83.6$ 87.7$ 87.7$ 92.2$ 103.7$ 103.7$ 117.4$ 119.7$ 128.9$ 138.9$ 144.9$ 140.4$ 169.2$ 156.4$ 180.0$ 182.2$ 196.0$ 200.0$ 185.0$ 175.0$ 195.0$ 201.7$ CYYD502_060 Repl Short Mains and Valves 54.2$ 54.2$ 54.2$ 75.2$ 75.2$ 226.5$ 275.0$ 275.0$ 286.7$ 325.0$ 325.0$ 289.0$ 346.0$ 346.0$ 318.5$ 367.0$ 367.0$ 336.4$ 388.0$ 368.9$ 407.2$ 389.9$ 450.0$ 452.1$ 471.0$ 500.1$ 471.3$ 521.1$ 550.0$ 517.7$ 500.0$ 565.0$ 559.6$ CYYF003_060 New Fire Services 22.0$ 22.0$ 22.0$ 48.0$ 48.0$ 53.7$ 74.0$ 74.0$ 97.2$ 100.0$ 110.0$ 131.8$ 136.0$ 136.0$ 171.7$ 162.0$ 184.0$ 215.6$ 210.0$ 231.0$ 256.0$ 190.0$ 275.0$ 292.3$ 200.0$ 310.3$ 345.1$ 210.0$ 370.0$ 342.0$ 214.0$ 390.0$ 402.5$ CYYF505_060 Repl Isolated Services 356.4$ 356.4$ 356.4$ 564.4$ 564.4$ 599.0$ 772.4$ 772.4$ 973.1$ 980.4$ 980.4$ 1,124.9$ 1,188.4$ 1,188.4$ 1,521.7$ 1,396.4$ 1,639.0$ 1,867.0$ 1,847.0$ 1,993.5$ 1,941.3$ 2,201.5$ 2,120.0$ 2,236.4$ 2,328.0$ 2,386.4$ 2,344.8$ 2,594.4$ 2,536.4$ 2,425.4$ 2,235.0$ 2,600.0$ 2,867.0$ CYYG501_060 Repl Customer Meters 43.0$ 43.0$ 43.0$ 155.0$ 155.0$ 73.0$ 267.0$ 267.0$ 281.2$ 379.0$ 379.0$ 384.4$ 491.0$ 491.0$ 864.0$ 603.0$ 899.0$ 875.2$ 1,011.0$ 915.0$ 921.5$ 1,027.0$ 955.0$ 931.2$ 1,067.0$ 995.0$ 925.6$ 1,107.0$ 950.0$ 955.9$ 1,058.0$ 1,000.0$ 1,009.8$ OVERHEAD_060 Overhead Projects 225.2$ 225.2$ 225.2$ 525.0$ 525.0$ 489.8$ 675.0$ 675.0$ 688.0$ 825.0$ 825.0$ 866.7$ 975.0$ 975.0$ 1,094.0$ 1,125.0$ 1,290.0$ 1,270.8$ 1,440.0$ 1,480.0$ 1,451.8$ 1,630.0$ 1,679.0$ 1,735.1$ 1,829.0$ 1,875.0$ 1,913.9$ 2,025.0$ 2,075.0$ 2,086.0$ 1,875.0$ 2,264.0$ 2,326.3$ zz_Refunds Developer Refunds 9.8$ 9.8$ 9.8$ 9.8$ 9.8$ 9.8$ 35.0$ 35.0$ 92.0$ 35.0$ 92.0$ 92.0$ 35.0$ 92.0$ 92.0$ 85.0$ 92.0$ 92.0$ 85.0$ 92.0$ 138.4$ 85.0$ 138.4$ 138.4$ 125.0$ 171.0$ 138.4$ 125.0$ 171.0$ 142.1$ 149.0$ 184.0$ 142.1$ -$ 20.8$ -$
Budget 569$ 2,082$ 4,523$ 6,626$ 8,327$ 10,025$ 12,415$ 15,064$ 17,192$ 19,459$ 21,165$ 24,558$ Rolling Forecast 550$ 2,082$ 4,523$ 6,626$ 8,675$ 10,549$ 12,505$ 15,048$ 16,660$ 20,134$ 21,978$ 25,210$
VEO-W-22-02
IPUC DR 16 Attachment 1
Page 3 of 26
Project ID proj desc Jan Budget Jan Actuals Feb Budget Feb RF Feb Actual Mar Budget Mar RF Mar Actual Apr Budget Apr RF Apr Actual May Budget May RF May Actual Jun Budget Jun RF Jun Actual Jul Budget Jul RF Jul Actual Aug Budget Aug RF Aug Actual Sep Budget Sep RF Sep Actual
C20B511 Taggart Wells Treatment 200.0 285.0 350 400 443.7 500 585 528.4 700 600 584.2 750 600 615.2 750 700 655.6 750 740.0 710.5 750.0 750.0 719.1 750.0 735.0 728.4
C20C531 Redwood Creek Pump and Pipe Repl 0.0 0.7 75 1 5.6 200 50 42.0 250 44 41.0 380 44 41.0 380 44 48.5 380 50.0 48.7 380.0 50.0 48.7 380.0 55.0 48.7
C21A102 Drill new Sherman Oaks Well/Well House 0.0 1.9 200 200 43.0 300 300 260.9 500 290 263.8 500 350 263.3 500 321 321.3 500 450.0 358.0 500.0 540.0 358.6 700.0 400.0 432.1C21A103MAC Well Rehab 0.7 21 7.1 21 211.5 225 215.8 287 249.1 288 293.5 293.5 293.6 293.6 293.6 293.6 293.6
C21A501 MWTP Collector 3 Upgrade 0.0 -0.3 0 0 -0.3 0 0 0 0 -0.3 0 0 -0.3 0 0 0 0.0 0.0 0.0 0.0 0.0
C21B504 CWTP 6 MGD Membrane Replacement and 4 MGD Expansion 50.0 1.7 100 100 94.1 200 200 152.2 350 250 223.9 600 300 226.2 1,000 400 269.1 1,750 400.0 343.9 2,500.0 1,000.0 866.8 3,200.0 1,000.0 2,039.1
0.0 0.2 5 5 0.0 10 10 6.0 20 20 9.0 30 30 9.9 40 40 34.0 50 50.0 51.4 60.0 100.0 85.5 70.0 120.0 90.5
10.0 50 50 3.7 100 100 17.0 250 100 76.2 300 110 88.6 325 112 109.0 325 120.0 109.9 325.0 125.0 134.3 350.0 150.0 160.3
0.0 6.6 0 7 12.9 0 12 11.3 50 50 21.3 75 75 23.9 75 50 24.0 75 24.0 26.7 75.0 55.0 26.7 125.0 50.0 26.7
VEO-W-22-02
IPUC DR 16 Attachment 1
Page 4 of 26
Project ID proj desc Jan Budget Jan Actuals Feb Budget Feb RF Feb Actual Mar Budget Mar RF Mar Actual Apr Budget Apr RF Apr Actual May Budget May RF May Actual Jun Budget Jun RF Jun Actual Jul Budget Jul RF Jul Actual Aug Budget Aug RF Aug Actual Sep Budget Sep RF Sep Actual
C22E102 Columbia Ridge Second Tank (6 MG)0.0 0 0 0 0 0 0 0 0 0 0 0 0.0 1.7 0.0 0.0 2.4 0.0 4.0 2.4
C22E501 Hidden Hollow Tank Rehab (capex repairs)0.2 0.2 0.1 0.2 0.1
C22E502 Ustick Tank Repairs (capex repairs)
C22J101 IT Equipment 0.0 0 0 0 8 3.7 25 25 3.7 35 35 3.7 35 11 3.9 45 30.0 7.3 50.0 25.0 9.2 60.0 25.0 9.2
C22J501 Replace I&C Equipment 0.0 76.9 25 77 81.8 50 85 97.2 75 100 111.9 75 115 113.5 90 117 121.1 90 130.0 120.8 110.0 130.0 124.5 120.0 130.0 125.7
C22J503 SCADA System Implementation 35.0 28.8 65 65 78.4 75 100 137.9 200 200 181.6 300 300 201.7 500 300 212.2 600 250.0 234.8 700.0 325.0 230.0 800.0 300.0 240.3
C22J504 (C22J104)Power Monitoring 0.0 0 0 30 4 30 3 40 8 43 13 43 43.0 0.0 43.0 0.0 0.2
C22J505 Replace SCADA Equipment 0.0 0 0 0 0 0 0 25 25 25 25 25 5.0 45.0 0.0 45.0 10.0
C22J506 EWC SCADA Equipment 50.0 50 50 75 125 150 45 175 200
C22J507 GPS Unit Replacement 0.0 0 0 0 0 0 0 0 0 0 0 0 0.0 3.2 0.0 5.0 3.2 0.0 6.0 3.2
C22K001 Safety/Security Upgrades (includes $25 for EWC)0.0 0.1 5 5 0.0 10 10 15.9 15 20 15.9 25 25 24.3 35 35 63.2 45 75.0 77.8 55.0 85.0 101.2 65.0 105.0 101.0
0.0 0 2 0 0 0 0 0 0 6.1 0 10 10.3 0 15.0 4.7 0.0 25.0 6.6 0.0 30.0 7.8
Total 1308 1088 3593 3156 2392.3 6106 5128 5097 9504 7271 7789 12289 9637 10532 14977 13015 13883 17626 17913 16245 20246 21398 19723 23716 23171 22890
VEO-W-22-02
IPUC DR 16 Attachment 1
Page 5 of 26
Utility Division Variance Meeting109I
Full Year
Capital Expenditures V1 Budget V1 Budget Actuals
in Thousands US $2019 2019 2019 $ %
Idaho 22,859 921 1,180 (259) -28.1%
Year To Date - Jan Variance
vs. Revised Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
●Redwood Creek Improvements $.5M 2019 Jan budget. $8k under –Phase 4 bidding awarded
●Comments on other variances -Under (Over)
–Contributions and Advances -Developer Extensions ($46k)–A large developer project closed out in
January (Neville Foothills)
–Blankets ($141k)–New Services growth
–Replace 16th St. Well House $73k –Project progressing well, invoice timing
–Agency Related Replacement Mains ($86k)–Running ahead of plan
–Chlorination Equipment ($26k)–Equipment invoice from December
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IPUC DR 16 Attachment 1
Page 6 of 26
Utility Division Variance Meeting112I
Full Year
Capital Expenditures V1 Budget V1 Budget Actuals
in Thousands US $2019 2019 2019 $ %
Idaho 34,626 3,064 4,191 (1,127) -36.8%
Year To Date - Jan Variance
vs. Revised Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
●Redwood Creek Improvements $1.5M 2019 Feb budget. ($723k) over –Lots of pipeline shipments have
arrived and timing on invoices accrued.
●Comments on other variances -Under (Over)
–Blankets ($18k)–New Services growth
–Replace 16th St. Well House ($51k)–The well house construction is progressing well.
–Agency Related Replacement Mains ($245k)–Running ahead of schedule
–Chlorination Equipment ($36k)–Equipment ordered in 2018 arrived in 2019.
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IPUC DR 16 Attachment 1
Page 7 of 26
Utility Division Variance Meeting115I
Full Year
Capital Expenditures V1 Budget V1 Budget Actuals
in Thousands US $2019 2019 2019 $ %
Idaho 34,626 5,980 6,302 (322) -5.4%
Year To Date - Mar Variance
vs. Revised Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope change,
risks, etc.)
●C18D102 -Redwood Creek Improvements $3.5M 2019 Mar YTD budget. $31k under –Project on schedule
●Comments on other variances -Under (Over)
–Blankets $16k –New Services growth
–C19C504 -Replace 16th St. Well House ($82k)–The well house construction is progressing well.
–C19D700 -Agency Related Replacement Mains ($290k)–Running ahead of schedule
–C19B505 -Chlorination Equipment ($33k)–Equipment ordered in 2018 arrived in 2019.
VEO-W-22-02
IPUC DR 16 Attachment 1
Page 8 of 26
8,665
10,178 532
458
482 41
4.1%3.5%3.7%0.3%
BU Budget Blankets Engineering Large Projects Overheads Actuals
116 I North America Consolidated
Accelerated progress for developer activity and Agency activity…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.5M higher due to developer activity
Engineering $0.5M higher due to Agency main replacements
Large Proj.$0.5M higher due to timing of RWC
OH On target
Adj.N/A
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IPUC DR 16 Attachment 1
Page 9 of 26
12,883
12,202
652
(421)
(962)
49 3.3%-2.1%-4.8%0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
117 I North America Consolidated
Accelerated progress for developer activity and Agency activity…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.7M higher due to developer activity
Engineering ($0.4M) lower due to Agency main replacements
Large Proj.($1.0M) lower due to timing of RWC, slight delay in pressure test
OH On target
Adj.N/A
VEO-W-22-02
IPUC DR 16 Attachment 1
Page 10 of 26
15,250
13,491
622 (772)
(1,646)
37 2.2%-2.7%-5.8%0.1%
BU Budget Blankets Engineering Large Projects Overheads Actuals
118 I North America Consolidated
Favorable due to timing of Large Projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.6M higher due to developer activity
Engineering ($0.8M) lower due to Agency main replacements
Large Proj.($1.6M) lower due to timing of Redwood Creek, slight delay in Phase 5 pressure test
OH On target
Adj.N/A
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IPUC DR 16 Attachment 1
Page 11 of 26
17,217 14,501
461 (662)
(2,544)
29
1.3%-1.8%-7.0%0.1%
BU Budget Blankets Engineering Large Projects Overheads Actuals
119 I North America Consolidated
Favorable due to timing of Large Projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.5M higher due to developer activity
Engineering ($0.7M) lower due to Agency main replacements
Large Proj.($2.5M) lower due to timing of Redwood Creek, slight delay in Phase 5 pressure test
OH On target
Adj.N/A
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IPUC DR 16 Attachment 1
Page 12 of 26
18,363
16,304
491 (890)
(1,676)
16
1.0%-1.9%-3.5%0.0%
BU Budget Blankets Engineering Large Projects Overheads Actuals
120 I North America Consolidated
Favorable due to timing of Large Projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.5M higher due to developer activity
Engineering ($0.9M) lower due to Agency main replacements
Large Proj.($1.7M) lower due to timing of Redwood Creek, slight delay in Phase 5 pressure test
OH On target
Adj.N/A
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IPUC DR 16 Attachment 1
Page 13 of 26
19,020
17,097
484 (951)
(1,464)
8 0.9%-1.7%-2.6%0.0%
BU Budget Blankets Engineering Large Projects Overheads Actuals
121 I North America Consolidated
Favorable due to timing of Large Projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.5M higher due to developer activity
Engineering ($1.0M) lower due to Agency main replacements
Large Proj.($1.5M) lower due to timing of Redwood Creek, slight delay in Phase 5 pressure test
OH On target
Adj.N/A
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IPUC DR 16 Attachment 1
Page 14 of 26
20,275
18,225
322
(1,619)
(781)
28 0.5%-2.6%-1.2%0.0%
BU Budget Blankets Engineering Large Projects Overheads Actuals
122 I North America Consolidated
Favorable due to timing of Large Projects and main replacements…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.3M higher due to developer activity
Engineering ($1.6M) lower due to Agency main replacements
Large Proj.($0.8M) lower due to timing of Redwood Creek, slight delay in Phase 5 pressure test
OH On target
Adj.N/A
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IPUC DR 16 Attachment 1
Page 15 of 26
21,402
20,172
96
(1,518)
166 27 0.1%-2.2%0.2%0.0%
BU Budget Blankets Engineering Large Projects Overheads Actuals
123 I North America Consolidated
Favorable due to main replacements…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.1M higher due to developer activity
Engineering ($1.5M) lower due to Agency main replacements
Large Proj.$0.2M higher
OH On target
Adj.N/A
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IPUC DR 16 Attachment 1
Page 16 of 26
22,859
22,308
270
(1,096)
255 21 0.4%-1.5%0.3%0.0%
BU Budget Blankets Engineering Large Projects Overheads Actuals
124 I North America Consolidated
Favorable due to main replacements…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.3M higher due to developer activity
Engineering ($1.1M) lower due to Agency main replacements
Large Proj.$0.3M higher
OH On target
Adj.N/A
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IPUC DR 16 Attachment 1
Page 17 of 26
1,005
891 (156)
6 -36
-6.0%0.2%0.0%1.4%
BU Budget Blankets Engineering Large Projects Overheads Actuals
125 I North America Consolidated
Favorable due to developer activity…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets ($0.2M) lower due to developer activity
Engineering On target
Large Proj.On target
OH On target
Adj.N/A
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IPUC DR 16 Attachment 1
Page 18 of 26
2,951
1,821
(132)
(1,049)
-51
-2.1%-17.0%0.0%0.8%
BU Budget Blankets Engineering Large Projects Overheads Actuals
126 I North America Consolidated
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets ($0.1M) lower due to developer activity
Engineering ($1.0M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank)
Large Proj.On target
OH On target
Adj.N/A
VEO-W-22-02
IPUC DR 16 Attachment 1
Page 19 of 26
5,406
3,304
(88)
(2,024)
(5)16
-0.9%-20.7%-0.1%0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
127 I North America Consolidated
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets ($0.1M) lower due to developer activity
Engineering ($2.0M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank)
Large Proj.On target
OH On target
Adj.N/A
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IPUC DR 16 Attachment 1
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128 I North America Consolidated
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets ($0.1M) lower due to developer activity
Engineering ($2.9M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank)
Large Proj.On target
OH On target
Adj.N/A
8,452
5,488
(73)
(2,902)
(10)21
-0.6%-21.9%-0.1%0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
VEO-W-22-02
IPUC DR 16 Attachment 1
Page 21 of 26
10,641
7,283
201
(3,562)
(20)22
1.2%-20.7%-0.1%0.1%
BU Budget Blankets Engineering Large Projects Overheads Actuals
129 I North America Consolidated
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.2 higher
Engineering ($3.6M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank).
Construction crews fully deployed following completion of Redwood Creek
Large Proj.On target
OH On target
Adj.N/A
VEO-W-22-02
IPUC DR 16 Attachment 1
Page 22 of 26
13,243
9,948
33 (3,350)
(18)39
0.1%-15.2%-0.1%0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
130 I Utility Monthly Capex Review –June 2020
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets On target
Engineering ($3.4M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank).
Construction crews fully deployed following completion of Redwood Creek
Large Proj.On target
OH On target
Adj.N/A
VEO-W-22-02
IPUC DR 16 Attachment 1
Page 23 of 26
14,796
11,470
(13)(3,360)
(22)68
0.0%-12.2%-0.1%0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
131 I Utility Monthly Capex Review –July 2020
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets On target
Engineering ($3.4M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank).
Construction crews fully deployed following completion of Redwood Creek
Large Proj.On target
OH On target
Adj.N/A
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IPUC DR 16 Attachment 1
Page 24 of 26
16,316
12,989
(11)(3,191)
(52)(73)
0.0%-9.3%-0.2%-0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
132 I Utility Monthly Capex Review –August 2020
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets On target
Engineering ($3.2M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank).
Construction crews fully deployed following completion of Redwood Creek
Large Proj.On target
OH On target
Adj.N/A
VEO-W-22-02
IPUC DR 16 Attachment 1
Page 25 of 26
18,091
14,989
234 (3,292)
23 (67)
0.6%-8.6%0.1%-0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
133 I Utility Monthly Capex Review –September 2020
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets On target
Engineering ($3.3M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank).
Construction crews fully deployed for remaining rate case projects
Large Proj.On target
OH On target
Adj.N/A
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IPUC DR 16 Attachment 1
Page 26 of 26
Utility Division Variance Meeting1 I
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Attachment 2
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Utility Division Variance Meeting2 I
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Attachment 2
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Utility Division Variance Meeting4 I
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Attachment 2
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Utility Division Variance Meeting5 I
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Attachment 2
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Utility Division Variance Meeting7 I
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Attachment 2
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Utility Division Variance Meeting8 I
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Attachment 2
Page 6 of 83
June Total Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY18 FY19 FY19
Final Final Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 5,618 5,902 5,808 (94) Water Sold (79) MG below plan, Net Production (103) MG
under. Inconsistent temps in June. 190 Water Sold (11) MG below 2018 - Inconsistent temps in June offset
by customer growth in Facility charges $144k
Personnel Expense 577 564 541 23 36 Pension lower
Energy Expense (85) 280 268 13 Lower Volume (352) ($358k) ID Power rebate booked in Other Utilities
Chemical Expense 37 46 57 (12) Higher sodium hypo & phosphate usage (20) Higher sodium hypo & phosphate usage
Subcontractor Exp 72 93 73 21 (1)
Other Expenses 124 148 142 6 (17) Landscaping maintenance extras
Operating & Maintenance Costs 725 1,131 1,080 50 (355)
M&S Fees 369 316 302 14 Roughly on budget 67
Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by
increased Utility M&S expenses due to the push down)
PW, WO, and General Taxes 191 177 191 (14) (1)
Other Income Included in EBITDA (1) (51) (257) 206 Higher CIAC taxes collected for June - YTD behind but likely
timing as development continues strong, avg. 1 project per day 256 CIAC taxes not collected until July '18
AFUDC Exp (30) (59) (95) 36 Redwood Creek Pipeline 65 2019 Sunset Peak, Redwood Creek & Brian Subdivision post closing
AFUDC
Provision - - - - -
Depreciation Expense 816 835 783 52 Capex budget revision, timing of projects 33 Amortization Expense 37 11 11 1 26
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Attachment 2
Page 7 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY18 FY19 FY19
Final Final Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 20,248 20,471 19,728 (743) Water sold (376 MG) below plan. Net Production (385 MG) below plan - Cool/wet Spring (519) Water Sold (101 MG) below and '19 rate lower due to tax reform.
Personnel Expense 3,425 3,487 3,307 179
Payroll $34k under: Vacancies in excess of budget & higher labor trans out.
Benefits $145k under: Lower taxes, pension/PBOP, Medical offset by higher 401k & Workers Comp
118
2018
Benefits $73k under: changes in pension acctg., charges now below
EBIT, higher medical ins exp. And PEBOP actuarial estimates, higher
Energy Expense 726 1,086 1,028 59 Lower Volume & increased production efficiencies (302)
Chemical Expense 90 154 161 (7) (71) $39k chemical inventory credit, volume difference vs prior year
Subcontractor Exp 429 420 428 (7) Regulatory legal matters, eliminate cash filing/exemption, protest, purchase 2
Other Expenses 852 944 1,027 (83)
New landscaping contract, higher snow removal, irrigation
system repairs for neglected facility work by vendor ($42k). CityWorks License ($15k) timing. Materials
($55k) underbudgeted & timing, reagent timing, maint. of hydrants, repair work.
(175) sprinkler startup/repairs. ($24k) Higher materials and additional vehicle leases ($29k). Additional ($15k) CityWorks Licenses, ($15k)
Leadership training, IVR System, Safety ($7k)
Operating & Maintenance Costs 5,523 6,091 5,951 141 (428)
M&S Fees 2,371 1,929 1,827 102
Corp M&S favorable due mainly to the open positions in HR.
Utility M&S favorable due mainly to favorable outside consulting spending in BTS
544 Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by increased Utility M&S expenses due to the push down)
Write-off Expense 126 103 131 (28) Higher system bad debt write-offs and lower collections (5)
General Taxes 1,041 1,004 1,027 (23) Property tax accrual higher than budgeted 14 Property tax lower
PW, WO, and General Taxes 1,311 1,247 1,300 (53) 11
Other Income Included in EBITDA 26 (877) (634) (243)
Non-recoverable - Less CIAC taxes collected - timing likely as
development continues strong. ($74k) Eagle Water Acq.
Reclass to deferred acct.
660 CIAC taxes not collected until July '18
AFUDC Exp (159) (370) (465) 95 Sunset Peak Reservoir, Redwood Creek Pipeline 305 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
EBITDA 11,175 12,451 11,749 (701) 574
Amortization Expense 222 68 63 4 159 Def. Power $21k/mnth, Def. rate case $3k/mnth ended 12/2018
Depreciation & Amortization 5,084 5,035 4,844 191 240
EBIT 6,091 7,415 6,905 (510) 814
Interest & Other Financial Income 1,987 1,936 2,065 (129) (78)
Exceptional Items - - - - -
Pre-tax Income 4,104 5,480 4,840 (640) 736
Taxes 1,064 1,427 1,427 (1) (364)
Total Net Incomes 3,041 4,053 3,413 (640) 372
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Attachment 2
Page 8 of 83
July Total Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY18 FY19 FY19
Final Final Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 7,502 6,989 6,959 (30)
Water Sold 23 MG above plan, Net Production (55) MG under.
Fixed charges ($103k) - possible timing issue in Unbilled - Joyce (543) Water Sold (353) MG below 2018 - 2019 July weather cooler than
2018
Personnel Expense 512 619 550 69 (38) Lower medical and wages
Operating & Maintenance Costs 1,165 1,283 1,233 49 (68)
M&S Fees 387 325 337 (12) Roughly on budget 49
Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by
increased Utility M&S expenses due to the push down)
PW, WO, and General Taxes 199 177 199 (22) (0)
Other Income Included in EBITDA (239) (229) (122) (107) Lower CIAC taxes collected for July - YTD behind but likely
timing as development continues strong, avg. 1 project per day (116) Lower CIAC taxes collected in 2019
AFUDC Exp (38) (17) (103) 87 Redwood Creek Pipeline 65 2019 Sunset Peak, Redwood Creek & Brian Subdivision post closing
AFUDC
Provision - - - - -
Depreciation Expense 819 872 792 81 Capex budget revision, timing of projects 27
Depreciation & Amortization 855 905 802 102 53 EBIT 5,172 4,545 4,612 67 (560)
Interest & Other Financial Income 329 322 369 (47) (40) Exceptional Items - - - - -
Pre-tax Income 4,843 4,223 4,243 19 (600)
Taxes 1,312 1,114 1,153 (39) 160 Total Net Incomes 3,531 3,109 3,090 (19) (441)
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Attachment 2
Page 9 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY18 FY19 FY19
Final Final Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 27,749 27,460 26,687 (773) Water sold (353 MG) below plan. Net Production (438 MG) below plan - Cool/wet Spring (1,062) Water Sold (281 MG) below and '19 rate lower due to tax reform.
Personnel Expense 3,938 4,106 3,858 248 80
2018
Benefits $47k under: changes in pension acctg., charges now below
EBIT, higher medical ins exp. And PEBOP actuarial estimates, higher
Energy Expense 1,073 1,446 1,380 66 Lower Volume & increased production efficiencies (307)
Chemical Expense 152 215 231 (17) (79) $39k chemical inventory credit 2018 correction for prior year error, volume difference vs prior year
Other Expenses 990 1,084 1,197 (113) (207) sprinkler startup/repairs. ($37k) Higher materials. Additional ($15k)
CityWorks Licenses, ($15k) Leadership training, IVR System, Safety
($20k)
Operating & Maintenance Costs 6,688 7,374 7,184 190 (496)
M&S Fees 2,758 2,254 2,164 90 Corp M&S favorable due mainly to the open positions in HR.
Utility M&S favorable due mainly to favorable outside consulting spending in BTS
594 Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by increased Utility M&S expenses due to the push down)
Write-off Expense 151 113 159 (46) Higher system bad debt write-offs and lower collections (8)
General Taxes 1,214 1,171 1,198 (27) Property tax accrual higher than budgeted 16 Property tax lower
PW, WO, and General Taxes 1,510 1,424 1,499 (75) 11
Other Income Included in EBITDA (212) (1,106) (756) (350)
Non-recoverable - Less CIAC taxes collected - timing likely as
development continues strong. ($74k) Eagle Water Acq. Reclass to deferred acct. 544 CIAC taxes not collected until July '18
AFUDC Exp (197) (386) (568) 181 Sunset Peak Reservoir, Redwood Creek Pipeline 371 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
EBITDA 17,202 17,900 17,163 (737) (39)
Amortization Expense 259 100 74 26 185 Def. Power $21k/mnth, Def. rate case $3k/mnth ended 12/2018
Depreciation & Amortization 5,939 5,940 5,646 293 293
EBIT 11,263 11,960 11,517 (444) 253
Interest & Other Financial Income 2,316 2,257 2,430 (172) (114)
Exceptional Items - - - - -
Pre-tax Income 8,947 9,703 9,087 (616) 140
Taxes 2,376 2,541 139 2,401 2,237
Total Net Incomes 6,571 7,162 8,947 1,785 2,376
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Attachment 2
Page 10 of 83
August Total Book Codes Total Data Type Total Projects Idaho BU Division Total Departments OU_Rollup_by_BU
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 7,046 6,953 6,854 (99) Water Sold 32 MG above plan, Net Production 45 MG above.
Average rate ($0.08) lower & Budget includes $194k of Eagle Water (192) Water Sold (97) MG below 2018
Personnel Expense 594 604 563 41 Energy Expense 336 341 347 (7)
Chemical Expense 48 57 71 (13)
Subcontractor Exp 87 94 93 1 (6)
Other Expenses 151 131 154 (23) Operating & Maintenance Costs 1,216 1,226 1,227 (1)(12)
M&S Fees 435 327 289 37 Roughly on budget 146
Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset
by increased Utility M&S expenses due to the push down)
Water Purchased Expense (4)0 - 0 (4) Write-off Expense 13 20 20 0
General Taxes 174 167 171 (4)2
PW, WO, and General Taxes 182 187 191 (4)(9)
Other Income Included in EBITDA (246)(142)(271)129 Higher CIAC taxes collected 25 Higher CIAC taxes collected
AFUDC Exp (45)(16)(108)92 Redwood Creek Pipeline 63 2019 Sunset Peak, Redwood Creek & Brian Subdivision post closing
AFUDC EBITDA 5,503 5,371 5,525 153 21 Provision - - - - -
Depreciation Expense 839 877 793 84 46
Amortization Expense 37 32 11 21
Depreciation & Amortization 876 909 804 105 72
EBIT 4,628 4,462 4,721 259 93 Other Int & Fin Income 1 (93)4 (96)(2) Interest & Other Financial Income 326 322 346 (24)(20)
Exceptional Items - - - - -
Pre-tax Income 4,302 4,141 4,375 235 74 Taxes 1,152 1,092 1,196 (104)(44)
Total Net Incomes 3,150 3,048 3,180 131 30
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Attachment 2
Page 11 of 83
Year To Date(AuTotal Book CodeTotal Data Type Total Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY18 FY19 FY19FinalFinalFinal
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 34,795 34,413 33,541 (872)Water sold (321 MG) below plan. Net Production (344 MG)
below plan - Cool/wet Spring , milder summer (1,254)Water Sold (378 MG) below and '19 rate lower due to tax reform.
EBIT, higher medical ins exp. And PEBOP actuarial estimates, higher
Energy Expense 1,409 1,786 1,727 59 Lower Volume (317)
Chemical Expense 200 272 302 (30)Under budgeted - higher prices on PACL & Polymer (102)
Other Expenses
1,141 1,215 1,350 (135)
(210)
($73k) Higher monthly landscaping contract and extra snow removal,
sprinkler startup/repairs. ($16k) Higher materials. Additional ($15k)
CityWorks Licenses, ($15k) Leadership training, IVR System, Safety ($19k)
Operating & Maintenance Costs 7,904 8,601 8,412 189 (508)
M&S Fees
3,194 2,581 2,454 127
740 Favorable due to organizational restructuring. (Corp M&S favorable due to savings and pushing down costs to Segments, partially offset
by increased Utility M&S expenses due to the push down)
Write-off Expense 164 132 179 (47)(15)
General Taxes 1,388 1,338 1,369 (31)19 Property tax lower
PW, WO, and General Taxes 1,693 1,611 1,691 (79)2
Other Income Included in EBITDA (458)(1,248)(1,027)(221)569 CIAC taxes not collected until July '18
AFUDC Exp (242)(402)(675)273 Sunset Peak Reservoir, Redwood Creek Pipeline 433 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
22,706 23,271 22,688 (584)(18) Provision - - - - -
Depreciation Expense 6,519 6,717 6,365 352 Capex plan revision, IT Software & Hardware fully depreciated 154 Capex plan revision
Amortization Expense 295 132 85 47 Eagle Water budgeted $21k/mnth 211 Def. Power $21k/mnth, Def. rate case $3k/mnth ended 12/2018
6,815 6,849 6,450 399 365
15,891 16,422 16,238 (185)347
Other Int & Fin Income 9 (85)29 (114)(20)
2,642 2,579 2,780 (201)(138)
- - - - -
13,249 13,844 13,458 (385)209
Current Income Taxes 2,868 3,665 5,078 (1,413)(2,209)Tax Team to provide
Deferred Income Taxes 659 (32)(1,302)1,270 1,961 Tax Team to provide
3,528 3,633 3,776 (143)(248)
9,721 10,211 9,682 (528)(39)
Personnel Expense 111
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Attachment 2
Page 12 of 83
September Total Book CTotal Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY18 FY19 FY19
Final Final Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 5,653 5,248 5,043 (205)
Budget includes $154k of Eagle Water. Water Sold 38
MG above plan, Net Production 48 MG below, NRW 86 MG above. Average rate ($0.12) lower?
(610) Water Sold (239) MG below 2018
Personnel Expense 499 594 561 33 $36k Workers Comp adj. and lower medical (62) Additional headcount & higher wages
Energy Expense 192 236 227 9 Eagle Water & Volume lower (35) ($422k) ID Power rebate offset by higher 2018 production
Chemical Expense 54 40 55 (15) Overall chemicals underbudgeted, includes Eagle Water (1)
Subcontractor Exp 160 91 82 9 Timing of Aux. Generator maint. paid August. 77 $96k CityWorks accrued to expense rather than prepaid account
Operating & Maintenance Costs 1,020 1,097 1,064 32 (44)
M&S Fees 481 315 336 (21) Roughly on budget 145 Favorable due to organizational restructuring. (Corp M&S favorable due to savings and pushing down costs to Segments, partially offset
by increased Utility M&S expenses due to the push down)
Write-off Expense 14 20 29 (10) Leak Adjustments, flushing credits, lower collections (16) Leak Adjustments, flushing credits, lower collections
PW, WO, and General Taxes 197 187 201 (14) (4)
Other Income Included in EBITDA (172) (173) (262) 89 Higher CIAC taxes collected 90 Higher CIAC taxes collected
AFUDC Exp (48) (16) (108) 93 'Redwood Creek Pipeline timing 61 2019 Sunset Peak, Redwood Creek & Brian Subdivision post closing
AFUDC
Provision - - - - -
Depreciation Expense 834 880 793 87 IT Software & Hardware fully depreciated as of 3/2019, no adds anticipated 41 IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense 37 32 11 21 Eagle Water UPAA $21k per month delayed pending legal case 26 Eagle Water UPAA $21k per month delayed pending legal case
Depreciation & Amortization 870 912 804 108 67
EBIT 3,304 2,926 3,008 82 (296)
Interest & Other Financial Income 333 324 345 (21) (12) Exceptional Items - - - - -
Pre-tax Income 2,971 2,602 2,663 61 (308)
Taxes 976 685 594 91 382
Total Net Incomes 1,995 1,917 2,069 152 74
Effective Tax Rate 33%26%22%
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Attachment 2
Page 13 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY18 FY19 FY19
Final Final Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 40,449 39,661 38,584 (1,077) Water sold (283 MG) below plan. Net Production (392 MG)
below plan - Cool/wet Spring , milder summer $348k Eagle
Water
(1,865) Water Sold (617 MG) below and '19 rate lower due to tax reform.
Personnel Expense 5,031 5,303 4,981 322 49 2018Benefits $92k under: changes in pension acctg., charges now below
EBIT, higher medical ins exp. And PEBOP actuarial estimates, higher
Energy Expense 1,601 2,022 1,954 68 Lower Volume (353)
Chemical Expense 254 312 357 (45) Under budgeted - higher prices on PACL & Polymer (103) $39k chemical inventory credit 2018 correction for prior year error, volume difference vs prior year & price increases
Subcontractor Exp 781 709 694 15 87 $96k CityWorks accrued to expense rather than prepaid account - Reverses in Oct.
Other Expenses 1,256 1,350 1,489 (139) (233) sprinkler startup/repairs. ($16k) Higher materials. Additional ($15k)
CityWorks Licenses, ($15k) Leadership training, IVR System, Safety
($19k)
Operating & Maintenance Costs 8,924 9,697 9,476 221 (552)
M&S Fees 3,675 2,895 2,790 106 Corp and Utility M&S favorable due mainly to favorable open
positions outside consulting spending in BTS 885
Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by increased Utility M&S expenses due to the push down)
Write-off Expense 177 152 208 (56) (31)
General Taxes 1,561 1,506 1,540 (35) 21 Property tax lower
PW, WO, and General Taxes 1,890 1,798 1,891 (93) (2)
Other Income Included in EBITDA (630) (1,421) (1,289) (132) Non-recoverable - Less CIAC taxes collected. Eagle Water Acq.
Reclass $74k to deferred acct. 659 CIAC taxes not collected until July '18
AFUDC Exp (290) (418) (784) 365 Sunset Peak Reservoir, Redwood Creek Pipeline in service
delay 494 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post
closing AFUDC
EBITDA 26,880 27,109 26,500 (610) (381)
Depreciation Expense 7,353 7,597 7,158 438 195 Capex plan revision
Amortization Expense 332 164 96 69 Eagle Water budgeted $21k/mnth 236 Def. Power $21k/mnth, Def. rate case $3k/mnth ended 12/2018
Depreciation & Amortization 7,685 7,761 7,254 507 431
EBIT 19,195 19,349 19,246 (103) 51 Interest & Other Financial Income 2,975 2,903 3,124 (221) (149) Exceptional Items - - - - -
Pre-tax Income 16,220 16,445 16,121 (324) (99)
Taxes 4,504 4,318 4,370 (52) 134
Total Net Incomes 11,716 12,128 11,751 (376) 35
Effective Tax Rate 28%26%27%
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Attachment 2
Page 14 of 83
October Total Book CTotal Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY18 FY19 FY19
Final Final Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 3,053 3,327 2,946 (382)
Budget includes $82k of Eagle Water. Water Sold (187)
MG below plan, Net Production (54) MG below, NRW (133) MG below.
(108) Water Sold (54) MG below 2018
Personnel Expense 552 619 600 19 (47) Additional headcount & higher wages & Union retro
Energy Expense 175 185 168 18 Eagle Water & Volume lower 7 ($422k) ID Power rebate offset by higher 2018 production
Chemical Expense 77 21 25 (4) Overall chemicals underbudgeted, includes Eagle Water 52 Higher volume in 2018 & accrual timing of Pax-xl
Subcontractor Exp (42) 78 83 (5) (125)
Operating & Maintenance Costs 926 1,027 1,017 10 (91)
M&S Fees 357 324 333 (9) Roughly on budget 24 Favorable due to organizational restructuring. (Corp M&S favorable due to savings and pushing down costs to Segments, partially offset
by increased Utility M&S expenses due to the push down)
Write-off Expense 19 22 26 (4) Leak Adjustments, flushing credits, lower collections (7) Leak Adjustments, flushing credits, lower collections
PW, WO, and General Taxes 193 190 197 (7) (4)
Other Income Included in EBITDA (114) (89) (91) 2 (23) Lower CIAC taxes collected
AFUDC Exp (208) (18) (109) 90 Redwood Creek Pipeline (100) 2019 Sunset Peak, Redwood Creek & Brian Subdivision post closing
AFUDC
Provision - - - - -
Depreciation Expense 809 882 798 84 IT Software & Hardware fully depreciated as of 3/2019, no adds anticipated 11 IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense 37 32 11 21 Eagle Water UPAA $21k per month delayed pending legal case 26 Eagle Water UPAA $21k per month delayed pending legal case
Depreciation & Amortization 846 914 809 105 37
EBIT 1,054 981 789 (192) (264)
Interest & Other Financial Income 327 320 338 (18) (11) Exceptional Items - - - - -
Pre-tax Income 727 661 451 (210) (276)
Taxes 254 171 240 (69) 14
Total Net Incomes 472 490 211 (279) (262)
Effective Tax Rate 35%26%53%
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Attachment 2
Page 15 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY18 FY19 FY19
Final Final Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 43,502 42,988 41,530 (1,459) Water sold (471 MG) below plan. Net Production (446 MG) below plan - Cool/wet Spring , milder summer $430k Eagle (1,972) Water Sold (672 MG) below and '19 rate lower due to tax reform.
Personnel Expense 5,583 5,922 5,581 341 Payroll $27k under: EWC Vacancies & higher labor trans out.
Benefits $314k under: Lower taxes, pension/PBOP, Medical offset by higher 401k & Fringe transferred out
2 2018
Benefits $109k under: changes in pension acctg., charges now below EBIT, higher medical ins exp. And PEBOP actuarial estimates, higher
Energy Expense 1,776 2,208 2,122 86 Lower Volume (346)
Chemical Expense 331 333 382 (49) Under budgeted - higher prices on PACL & Polymer (51) $39k chemical inventory credit 2018 correction for prior year error,
volume difference vs prior year & price increases
Subcontractor Exp 739 787 776 10 higher Sensus AMI hosting ($14k), legal costs ($63k) higher - (37) $96k CityWorks accrued to expense rather than prepaid account - Reversed in Oct.
Other Expenses 1,421 1,474 1,632 (157)
New landscaping contract, higher snow removal, irrigation
system repairs ($43k), CityWorks License ($15k) timing. Materials ($61k) underbudgeted. ($18k) Higher safety due to
new employee uniforms & required Asbestos training
unplanned ($8k)
(211) sprinkler startup/repairs. Additional ($15k) CityWorks Licenses,
($15k) Leadership training, IVR System, Safety/Uniforms ($19k)
Operating & Maintenance Costs 9,850 10,724 10,493 231 (643)
M&S Fees 4,031 3,219 3,122 96 Corp and Utility M&S favorable due mainly to favorable open positions outside consulting spending in BTS 909 Favorable due to organizational restructuring. (Corp M&S favorable due to savings and pushing down costs to Segments, partially offset
by increased Utility M&S expenses due to the push down)
Write-off Expense 196 174 234 (60) Conservative budget. Higher auto bad debt write-offs and lower collections, large leak adjustment, new flushing credit (38)
General Taxes 1,735 1,673 1,711 (38) Property tax accrual higher than budgeted. Valuaion known, levy rate unknown, anticipated 1.325% slightly lower than prior
year, est. tax would be $2.02M
23 Property tax lower
PW, WO, and General Taxes 2,083 1,988 2,088 (101) (6)
Other Income Included in EBITDA (744) (1,510) (1,379) (131) Non-recoverable - Less CIAC taxes collected. Eagle Water Acq. Reclass $74k to deferred acct. 636 CIAC taxes not collected until July '18
AFUDC Exp (498) (437) (892) 456 Sunset Peak Reservoir, Redwood Creek Pipeline in service delay 394 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
EBITDA 28,780 29,004 28,097 (907) (682)
Depreciation Expense 8,162 8,478 7,956 522 206 Capex plan revision
Amortization Expense 369 196 107 90 Eagle Water budgeted $21k/mnth 262 Def. Power $21k/mnth, Def. rate case $3k/mnth ended 12/2018
Depreciation & Amortization 8,531 8,675 8,063 612 468
EBIT 20,249 20,329 20,035 (295) (214)
Interest & Other Financial Income 3,302 3,223 3,463 (240) (161)
Exceptional Items - - - - -
Pre-tax Income 16,947 17,106 16,572 (534) (375)
Taxes 4,758 4,489 4,610 (121) 148
Total Net Incomes 12,189 12,618 11,962 (656) (227)
Effective Tax Rate 28%26%28%
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Attachment 2
Page 16 of 83
November Total Book CTotal Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY18 FY19 FY19
Final Final Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,397 2,446 2,177 (269)
Volume ($182k), Facility Charges ($82k). Budget includes $60k
of Eagle Water. Water Sold (58) MG below plan, System delivery nearly on plan however NRW (64) MG below.
(220) ($60k) Brian Subdivision surcharge upfront pmts. 2018 rate decrease
5.6% due to tax reform ($120k), Volume (20MG) or ($40k) lower
Personnel Expense 591 591 722 (131) (130) Additional headcount, higher wages & Union retro
Chemical Expense (12) 14 6 8 Timing (18) Higher volume in 2018 & accrual timing of Pax-xl
Subcontractor Exp 71 62 117 (55) (46) Postage & billing in-arrears payment accrued, now current ($28k).
Higher WQ testing, ebilling costs, CS Temp for cross training.
Other Expenses 170 233 310 (77) (141) IVR call center costs ($46k), additional City works licenses ($20k),
Leadership training ($10k), Higher VA lease costs ($15k), Landscpaing
& snow removal costs ($13k), Higher maint. materials ($25k)
Operating & Maintenance Costs 961 1,037 1,296 (259) (335)
M&S Fees 455 321 304 17 Roughly on budget 151 Favorable due to organizational restructuring. (Corp M&S favorable due to savings and pushing down costs to Segments, partially offset
by increased Utility M&S expenses due to the push down)
General Taxes 173 167 81 86 92 Lower levy rate - adj. for accrual true up
PW, WO, and General Taxes 231 189 103 87 129
Other Income Included in EBITDA (111) (57) (64) 7 (47) Lower CIAC taxes collected
AFUDC Exp (53) (22) (115) 93 Redwood Creek Pipeline timing 61 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
Provision - - - - -
Depreciation Expense 837 884 798 86 38 IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense 37 32 11 21 Eagle Water UPAA $21k per month delayed pending legal case 26 Eagle Water UPAA $21k per month delayed pending legal case
Depreciation & Amortization 873 916 809 107 64 EBIT 41 61 (156) (217) (197)
Interest & Other Financial Income 325 320 369 (49) (44)
Exceptional Items - - - - -
Pre-tax Income (284) (259) (525) (266) (241)
Taxes 46 (73) 41 (114) 5 Total Net Incomes (330) (187) (566) (380) (237)
Effective Tax Rate -16%28%-8%
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Attachment 2
Page 17 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY18 FY19 FY19
Final Final Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 45,899 45,434 43,706 (1,727) Water sold (529 MG) below plan. Net Production (440 MG)
below plan - Cool/wet Spring , milder summer, ($490k) Eagle (2,192) Water Sold (693 MG) below and '19 rate lower due to tax reform.
Personnel Expense 6,175 6,513 6,303 210 $305k under: Lower Medical, taxes, pension/PBOP, offset by
higher 401k & lower Fringe transferred out
(128) 2018Benefits $120k under: changes in pension acctg., charges now below
EBIT, higher medical ins exp. And PEBOP actuarial estimates, higher
Energy Expense 1,917 2,344 2,262 82 Eagle Water planned $80k (346)
Chemical Expense 319 347 388 (41) Under budgeted - higher prices on PACL & Polymer (69) $39k chemical inventory credit 2018 correction for prior year error, volume difference vs prior year & price increases
Subcontractor Exp 810 849 894 (45) hosting ($6.5k), Locates ($14k) paying extra for electronic copies for Cityworks project, Auto-calls($8k), (83) lower, WQ testing ($20k) higher, Sensus AMI hosting higher,
locations and ebill fees higher
Other Expenses 1,590 1,707 1,942 (234)
New landscaping contract, snow removal, irrigation system repairs ($43k), CityWorks License ($15k) . Materials
($87k) underbudgeted. ($18k) Higher safety due to new employee uniforms & required Asbestos training unplanned
($8k), TAG membership ($15k)
(351) sprinkler startup/repairs. Additional ($15k) CityWorks Licenses,
($15k) Leadership training, IVR System, Safety/Uniforms ($29k),
Additional leased vehicles
Operating & Maintenance Costs 10,812 11,761 11,789 (28) (978)
M&S Fees 4,486 3,540 3,426 114 Corp and Utility M&S favorable due mainly to favorable open
positions outside consulting spending in BTS 1,060 Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by increased Utility M&S expenses due to the push down)
Write-off Expense 237 196 255 (60) Conservative budget. Higher auto bad debt write-offs and
lower collections, large leak adjustment, new flushing credit (18)
General Taxes 1,908 1,840 1,792 48 Property tax accrual higher than budgeted. Valuaion known, levy rate unknown, anticipated 1.325% slightly lower than
prior year, est. tax would be $2.02M
116 Property tax lower
PW, WO, and General Taxes 2,314 2,177 2,191 (14) 123
Other Income Included in EBITDA (855) (1,567) (1,443) (123) Non-recoverable - Less CIAC taxes collected. Eagle Water Acq. Reclass $74k to deferred acct. 589 CIAC taxes not collected until July '18
AFUDC Exp (551) (458) (1,007) 548 Sunset Peak Reservoir, Redwood Creek Pipeline in service
delay 455 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post
closing AFUDC
EBITDA 29,694 29,981 28,750 (1,230) (943)
Depreciation Expense 8,999 9,362 8,755 608 244 Capex plan revision
Amortization Expense 406 229 117 111 Eagle Water budgeted $21k/mnth 288 Def. Power $21k/mnth, Def. rate case $3k/mnth ended 12/2018
Depreciation & Amortization 9,404 9,591 8,872 719 532 EBIT 20,289 20,390 19,878 (512) (411) Interest & Other Financial Income 3,626 3,543 3,831 (288) (205)
Exceptional Items - - - - -
Pre-tax Income 16,663 16,847 16,047 (800) (616)
Taxes 4,804 4,416 4,651 (235) 153 Total Net Incomes 11,859 12,431 11,395 (1,036) (463)
Effective Tax Rate 29%26%29%
VEO-W-22-02
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Attachment 2
Page 18 of 83
December Total Book CoTotal Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY18 FY19 FY19
Final Final Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,396 2,523 2,356 -168
Volume ($131k), Facility Charges ($34k). Budget includes $58k
of Eagle Water. Water Sold (45) MG below plan, System
delivery 8 MG above plan however NRW (53) MG below.
-40
($35k) Brian Subdivision surcharge upfront pmts. 2018 rate decrease
5.6% due to tax reform, Water sold (38MG) or ($59k) lower. Faciltiy
Charges $50
Personnel Expense 562 608 500 107
Payroll on plan - Headcount & higher wages offset by higher
Workers Comp adj. and lower medical
61 Additional headcount, higher wages by lower Fringe clearing, Worker
Comp. credit adj. to reserve, Lower Pension/PBOP & Medical
Subcontractor Exp 39 80 40 41 $5K No Cityworks hosting fee this year, $7k Notify budgeted no
actuals yet, $15k Generator maint. timing, $10k Eagle Water,
($14k) Temp labor, ($3k) Locating; CC&B fees $25k lower
0
Other Expenses 251 143 104 39 delay 147 $44k Materials p-card accrual reversal, $55k AquAdvanced renewal
timing, $21k Power amortization ended 2018, $20k Transportation
lower
Operating & Maintenance Costs 1,005 985 806 180 199
M&S Fees 463 320 407 -88 Unfavorable due to higher insurance claims and reserve and
additional outside spending related to Squad initiatives 56
Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by
increased Utility M&S expenses due to the push down)
Write-off Expense 18 24 31 -7 Leak Adjustments, flushing credits, lower collections -13 Leak Adjustments, flushing credits, lower collections
General Taxes 88 167 83 84 Lower levy rate than anticipated, valuation was higher but
resulting tax is lower 4 Lower levy rate - adj. for accrual true up
PW, WO, and General Taxes 106 208 131 77 -26
Other Income Included in EBITDA -34 -90 -51 -39 17 Lower CIAC taxes collected
AFUDC Exp -55 -21 -129 108 Redwood Creek Pipeline timing 74 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
Provision 71 - 86 -86 -15
Depreciation Expense 827 886 799 87 28 IT Software & Hardware fully depreciated as of 3/2019
Depreciation & Amortization 898 886 885 1 13
EBIT 13 236 307 71 294 Interest & Other Financial Income 323 320 368 -49 -45
Exceptional Items - - - - -
Pre-tax Income -310 -84 -62 22 249
Taxes -85 -26 566 -592 -650
Total Net Incomes -225 -57 -627 -570 -402
Effective Tax Rate 27%31%-917%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 19 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY18 FY19 FY19
Final Final Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 48,295 47,957 46,062 -1,895 Water sold (574 MG) below plan. Net Production (435 MG) below plan - Cool/wet Spring , milder summer, ($547k) Eagle
Water
-2,233 Water Sold (731 MG) below and '19 rate lower due to tax reform.
50620 - Other utilities -358 47 46 0 -404
- - - - -
92064 - Amort of AFUDC Equity GU 38 48 40 7 -2
Other Expenses 2,247 2,080 2,163 -84 83
Operating & Maintenance Costs 12,222 12,975 12,712 263 -490
70206 - Gross Receipts Tax - - - - -
General Taxes 1,996 2,007 1,876 131 120 Property tax lower
PW, WO, and General Taxes 2,419 2,386 2,322 63 97
Other Income Included in EBITDA -889 -1,657 -1,494 -163 Non-recoverable - Less CIAC taxes collected ($245k). Eagle Water Acq. Reclass $74k to deferred acct. ($10K) Service
awards. $13k new Veritas lobbyist fees
605 CIAC taxes not collected until July '18
AFUDC Exp -606 -480 -1,136 656 Sunset Peak Reservoir, Redwood Creek Pipeline in service delay 529 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post
closing AFUDC
Provision 71 - 86 -86 -15
Depreciation Expense 9,826 10,248 9,554 694 272 Capex plan revision
Depreciation & Amortization 9,897 10,248 9,639 609 258
Interest & Other Financial Income 3,950 3,863 4,200 -337 -250
Exceptional Items - - - - -
Taxes 4,719 4,390 5,217 -827 -498Total Net Incomes 11,633 12,374 10,768 -1,605 -865
Effective Tax Rate 29%26%33%
Personnel Expense 6,737 7,121 6,804 317 $411k under: Lower Medical, taxes, pension/PBOP & corp. adj.
to Workers Comp. damages reserve offset by higher 401k & lower Fringe transferred out
-67
Deferred Income Taxes 205 -48 -2,071 2,022 2,276
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 20 of 83
January Total Book CTotal Data TypTotal Project Idaho BU Division Total DepartmOU_Rollup_by_BU
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,302 2,437 2,584 147 Volume $27k, Facility Charges $121k, cycle consolidation changes impact. Water Sold 13 MG above plan. 282 ($18k) Brian Subdivision surcharge upfront pmts. Water sold 48MG or $132k higher (2% annual customer growth). Faciltiy Charges $168
Personnel Expense 616 677 709 (32) Payroll $19k - new headcount vacancies pending backfill/hires
(CSR, MR, Oper, Utils); Benefits ($50k) - Higher medical (92)
Payroll ($68k) - Additional headcount & higher wages, lower CAPEX
direct labor; Benefits ($24k) - Slightly higher
Taxes/Pension/Medical/401k
Energy Expense 129 128 127 0 1
Chemical Expense 7 16 7 9 0
Subcontractor Exp 37 56 85 (29) (48) Legal ($18k), Temps ($11k), Higher Sensus hosting fees, collection fees, automated collection call fees, Digline fees
Other Expenses 159 154 143 11 16
Operating & Maintenance Costs 947 1,030 1,071 (40) (123)
M&S Fees 295 318 277 41 Unfavorable due to higher insurance claims and reserve and
additional outside spending related to Squad initiatives 18 Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by increased Utility M&S expenses due to the push down)
Water Purchased Expense 118 138 113 24
Write-off Expense 45 36 27 9
General Taxes 171 183 162 21 2019 Lower levy rate than anticipated, valuation was higher but resulting tax is lower, JE based on consultant's estimate 9 Lower levy rate
PW, WO, and General Taxes 334 357 302 55 32
Other Income Included in EBITDA (68) (123) (247) 124 Higher CIAC taxes collected 179 Higher CIAC taxes collected
AFUDC Exp (59) (16) (111) 95 Redwood Creek Pipeline timing 52 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
EBITDA 853 871 1,293 423 440 Provision - - (11) 11
Depreciation Expense 831 826 803 23 Revised capex budget 28 IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense - - - - - Depreciation & Amortization 831 826 792 34 39
EBIT 22 44 501 457 479
Interest & Other Financial Income 337 369 325 44 12 Exceptional Items - - - - -
Pre-tax Income (315) (324) 176 500 491
Taxes (89) (90) 41 (131) (130) Total Net Incomes (226) (234) 135 369 361
28%28%23%
VEO-W-22-02
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Attachment 2
Page 21 of 83
February Total Book C Total Data TypTotal ProjectIdaho BU Division Total DepartmOU_Rollup_by_BU
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,089 2,279 2,245 (34) Volume $5k, Facility Charges $(41k), cycle consolidation
changes impact. Joyce is monitoring. Water Sold 3 MG above 155 Water sold 46MG or $63k higher (2% annual customer growth). Faciltiy Charges $91
Personnel Expense 566 624 568 56 (CSR, MR, Oper, Utils); Benefits $36k - Lower medical, Workers (2)
Energy Expense 121 122 125 (4) (4)
Chemical Expense 13 22 23 (2) (10)
Subcontractor Exp 80 65 73 (8) 6
Other Expenses 152 185 128 57
Predominantly timing - $16k Lower vehicle - delay in new
$4.5k AutoCad, $3k MemBoard renewal timing, $3k telephone;
$10k Ad timing; $8k Snow removal not needed; $6k
Injuries/Damages budget change; $3.5k Hard hat & $4k new
employee uniform purchase timing; ($7k) P-card rebate timing
24 $20k lower transportation - higher transferred to Capex
Operating & Maintenance Costs 931 1,017 918 100 14
M&S Fees 321 300 272 28 Corp and Utility M&S favorable due mainly to favorable open positions and outside consulting spending in BTS 50 Corp and Utility M&S favorable due mainly to favorable open positions and outside consulting spending in BTS
Water Purchased Expense 0 0 38 (38) (38)
Write-off Expense 27 28 17 11
General Taxes 171 183 161 22 2019 Lower levy rate than anticipated, valuation was higher
but resulting tax is lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 198 211 216 (5) (18)
Other Income Included in EBITDA (48) (139) (18) (121) Non-recoverable - Lower CIAC tax collected (30) Non-recoverable - Lower CIAC tax collected
71050 - AFUDC Gross up (13) - - - Budget was removed as the difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only) (13) Starting 1/1/2020, no more P&L impact. The difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
71051 - AFUDC Debt (18) (8) (39) 31 20
71052 - AFUDC Equity (37) (16) (77) 62 41
AFUDC Exp (68) (24) (116) 92 Redwood Creek Pipeline timing 48 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post closing AFUDC EBITDA 754 912 973 61 219 Provision - - (37) 37 Depreciation Expense 832 826 805 22
Amortization Expense - - - - -
Depreciation & Amortization 832 826 768 59 64 EBIT (78) 86 205 119 283
Interest & Other Financial Income 308 372 295 76 13
Exceptional Items - - - - - Pre-tax Income (386) (286) (90) 196 296 Taxes 64 (80) (27) (53) 91
Total Net Incomes (450) (206) (63) 143 387
-17%28%30%
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IPUC DR 16
Attachment 2
Page 22 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 4,391 4,716 4,829 113 Volume $32k - Water sold 16MG above plan, Facility Charges $80k, cycle consolidation changes impact. 437 Water sold 93MG or $195k higher. Faciltiy Charges $259. ($18k) Brian Subdivision surcharge upfront pmts.
Personnel Expense 1,182 1,301 1,277 25
Payroll $39k - new headcount vacancies pending backfill/hires
(CSR, MR, Oper, Utils); Benefits ($14k) - Higher medical, lower
Worker Comp, taxes
(94)
Chemical Expense 20 37 30 7 (10)
Subcontractor Exp 116 121 158 (37) (42)
Other Expenses 310 339 271 68
$16k Lower vehicle due to delay in new vehicle & higher
MemBoard renewal timing; $10k Ad timing; $8k Snow removal not needed; $6k Injuries/Damages budget change; $3.5k Hard
rebate timing
40
Operating & Maintenance Costs 1,879 2,048 1,988 59 (109)
M&S Fees 616 618 549 70 Corp and Utility M&S favorable due mainly to favorable open
positions and outside consulting spending in BTS 67 Corp and Utility M&S favorable due mainly to favorable open
positions and outside consulting spending in BTS
Water Purchased Expense 118 138 152 (14) Lucky Peak BOR Maintenance fee timing (33)
General Taxes 342 366 323 44 2019 Lower levy rate than anticipated, valuation was higher
but resulting tax is lower, JE based on consultant's estimate 20
PW, WO, and General Taxes 532 568 518 50 14
Other Income Included in EBITDA (116) (261) (264) 3 Non-recoverable - Lower CIAC tax collected 149 Higher CIAC taxes collected
71050 - AFUDC Gross up (25) - - - Budget was removed as the difference between book and tax (25)
AFUDC Exp (127) (40) (228) 188 Redwood Creek Pipeline timing 100 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
Provision - - (48) 48 New monthly uncollectible reserve calc. 48
Depreciation Expense 1,663 1,653 1,608 45 Revised capex budget 55
Amortization Expense - - - - -
4%28%16%
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IPUC DR 16
Attachment 2
Page 23 of 83
March Total Book C Total Data TypTotal Project Idaho BU Division Total DepartmOU_Rollup_by_BU
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,469 2,472 2,435 (37) Volume ($73k) - Water sold (37MG), Facility Charges $37k. (34) Water sold (9MG) ($17k). Faciltiy Charges ($9k), Surcharges ($6k)
Personnel Expense 443 675 578 96 (135) Payroll ($105k) - Additional headcount & higher wages; Benefits ($30k) - Higher medical & taxes associated with increased headcount
Energy Expense 131 132 129 3 2
Chemical Expense 21 18 11 7 10
Subcontractor Exp 70 66 79 (13)
Other Expenses 152 190 221 (31) (68)
Operating & Maintenance Costs 818 1,080 1,018 62 (200)
M&S Fees 304 314 314 0 Corp and Utility M&S favorable due mainly to favorable open
positions and outside consulting spending in BTS (10) Corp and Utility M&S favorable due mainly to favorable open
positions and outside consulting spending in BTS
Water Purchased Expense 7 7 3 4
Write-off Expense 20 21 10 11 Lower write-offs & Leak adjustments, higher collections 10 Lower write-offs & Leak adjustments, higher collections
General Taxes 171 183 161 22 2019 Lower levy rate than anticipated, valuation was higher
but resulting tax is lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 199 212 175 37 24
Other Income Included in EBITDA (55) (132) (113) (18) Non-recoverable - Lower CIAC tax collected - Despite coronavirus developer activity still continues strong. Pending 58 Non-recoverable - Higher CIAC tax collected in 2020
71050 - AFUDC Gross up (13) - - -
Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(13)
Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
71051 - AFUDC Debt (19) (11) (40) 29 21 71052 - AFUDC Equity (37) (22) (80) 58 43
AFUDC Exp (69) (33) (120) 86 Redwood Creek Pipeline timing 51 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
EBITDA 1,272 1,031 1,162 131 (111) Provision - - (37) 37
Depreciation Expense 775 831 805 27
Amortization Expense - - - - - Depreciation & Amortization 775 831 767 64 8 EBIT 498 200 395 195 (103)
Interest & Other Financial Income 396 365 348 18 48
Exceptional Items - - - - - Pre-tax Income 102 (165) 47 212 (55)
Current Income Taxes 67 (44) (312) 268 379
Deferred Income Taxes (44) (4) 261 (265) (305) Taxes 23 (48) (51) 3 74
Total Net Incomes 78 (118) 98 216 20
23%29%-109%
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IPUC DR 16
Attachment 2
Page 24 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY19 FY20 FY20
Final Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 6,860 7,188 7,264 76 Volume ($41k) - Water sold 21MG below plan, Facility Charges
$117k, cycle consolidation changes impact. 404 Water sold 84MG or $177k higher. Faciltiy Charges $249. ($24k)
Brian Subdivision surcharge upfront pmts.
Personnel Expense 1,626 1,976 1,855 121 (229)
Chemical Expense 41 55 41 14 0
Subcontractor Exp 186 187 237 (50)
Legal ($14k), Temps ($25k) vacancies offset w/contract labor,
positions filled no temps now, Itron ($9k)-invoicing error catch
up w/past due invoices; CC&B costs ($4k)
(51)
Temps ($25k), HVAC ($11k) was in 50655 in '19; Higher Sensus
hosting fees, collection fees, automated collection call fees, Digline
fees, Lower legal $17k
Other Expenses 463 528 491 37
($50k) Insurance adj.; $43k Lower vehicle due to delay in new vehicles & higher transferred out; $14k Ad timing; $10k Snow
removal not needed; $17k Injuries/Damages budget change; $5k fire system insp. timing & $6k new employee uniform
purchase timing; ($7k) P-card rebate timing
(28) ($50k) Insurance adj.; $32K lower Transportation. ($10k) Safety
supplies/uniforms
Operating & Maintenance Costs 2,697 3,128 3,006 122 (310)
M&S Fees 920 932 863 70 Corp and Utility M&S favorable due mainly to favorable open
positions and outside consulting spending in BTS 58 Corp and Utility M&S favorable due mainly to favorable open
positions and outside consulting spending in BTS
Water Purchased Expense 126 145 155 (10) Lucky Peak BOR Maintenance fee ($8k) higher (29)
General Taxes 513 550 483 66 2019 Lower levy rate than anticipated, valuation was higher but resulting tax is lower, JE based on consultant's estimate 30 Lower levy rate than anticipated, valuation was higher but resulting tax is lower
PW, WO, and General Taxes 731 780 692 87 38
Other Income Included in EBITDA (171) (393) (378) (15) Non-recoverable - ($10k) Lower CIAC tax collected - Developer
growth continues strong right now despite coronavirus 207 $283k Higher CIAC taxes collected; ($74k) Eagle Water acq. legal
reclass
71050 - AFUDC Gross up (38) - - - Budget was removed as the difference between book and tax
sheet only)
(38) Starting 1/1/2020, no more P&L impact. The difference between book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
AFUDC Exp (196) (73) (348) 274 Redwood Creek Pipeline timing 151 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
Provision - - (85) 85 New monthly uncollectible reserve calc. 85 Depreciation Expense 2,438 2,484 2,413 72 Revised capex budget 25 Amortization Expense - - - - -
0%28%-28%
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IPUC DR 16
Attachment 2
Page 25 of 83
April Total Book CoTotal Data TypTotal ProjectsIdaho BU Division Total DepartmOU_Rollup_by_BU
FY19 FY20 FY20
Final Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Comment (Threshold: $50K)
Revenue 2,807 2,959 3,062 103 Volume $118k - Water sold 61MG over, Facility Charges ($13k) 255 Volume $353k - Water sold 180MG. Faciltiy Charges ($96k),
Surcharges ($3k)
Personnel Expense 550 659 650 9 Benefits lower (100) Higher medical & taxes/401k associated with increased headcount,
Subcontractor Exp 75 68 128 (60)
($8k) Notify timing, ($40k) Tank cleaning-patching maint.
higher (reclass portion to Capex pending), ($17k) SCADA support
timing, ($11k) Legal, $12k Senus hosting timing,
(54)
($13k) Legal, ($17k) SCADA support timing, ($40k) Tank cleaning-
patching maint. higher (portion to be reclassed to Capex), ($8k) Notify,
$9k Sensus hosting, $6k collection fees, $6k WU Ebill fees
Operating & Maintenance Costs 1,000 1,099 1,099 (1) (100)
M&S Fees 287 317 294 23 Favorable due to vacancy and outside consulting spending (7)
Water Purchased Expense 16 16 15 1 1 Write-off Expense 17 22 17 5 Lower leak adj./WO & Collections on hold (0)
General Taxes 171 183 161 22 2019 Lower levy rate than anticipated, valuation was higher but resulting tax is lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 204 221 193 28 11
Other Income Included in EBITDA (99) (137) (22) (114)
Non-recoverable - ($103k) Lower CIAC tax collected - Developer
activity still continues strong. Pending PUC filing regarding not
collecting CIAC tax. ($5k) Donation, ($4k) Veritas lobbyist invoice (77) Non-recoverable - ($63k) Lower CIAC tax collected, ($7k) Lobbyist new
in 2020, ($5k) Donations
71050 - AFUDC Gross up (15) - - - Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(15) Starting 1/1/2020, no more P&L impact. The difference between book
and tax basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
AFUDC Exp (78) (40) (123) 84 Redwood Creek Pipeline timing 45 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
Provision - - 55 (55) New monthly uncollectible reserve calc. (55) New monthly uncollectible reserve calc.
Depreciation Expense 780 834 826 8 Revised capex budget (46) IT Software & Hardware fully depreciated as of 3/2019 Amortization Expense - - - - -
25%25%-32%
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IPUC DR 16
Attachment 2
Page 26 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY19 FY20 FY20FinalWorkingFinal
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 9,667 10,147 10,326 179 Volume $77k - Water sold 40MG above plan, Facility Charges
$104k, cycle consolidation changes impact. 658 Water sold 264MG or $531k higher. Faciltiy Charges $153.
Personnel Expense 2,176 2,635 2,505 130 mostly full staff now, higher trnfr out; Benefits $22k -
Higher medical/401k offset by lower workers (329) Payroll ($257k) - Additional headcount & higher wages; Benefits
($72k) - Higher medical, 401k & taxes
Chemical Expense 64 74 62 12 2
Subcontractor Exp 261 255 365 (110)
Legal ($25k), Temps ($24k) vacancies offset w/contract labor, positions filled no temps now, Itron ($9k)-invoicing
delay; ($40k) Tank maint.-higher repairs (portion to be
reclassed to Capex), ($17k) SCADA support timing
(105)
($40k) Tank maint. (part to be reclassed to Capex), Temps ($25k),
HVAC ($11k) was in 50655 in '19; ($8k) Notify, ($9k) Itron support
billing error delay, Digline fees ($7k)
Other Expenses 662 724 626 99 prices & higher trnfr out; $57k Ad mostly timing ($15k
postponed to 2021); $23k Injuries/Damages budget 36
Operating & Maintenance Costs 3,696 4,227 4,106 121 (409)
M&S Fees 1,208 1,249 1,157 92 Favorable due to vacancy and outside consulting spending 51 Favorable due to vacancy and outside consulting spending
Water Purchased Expense 142 161 170 (9) Lucky Peak BOR Maintenance fee ($8k) higher (28)
General Taxes 685 733 644 89 2019 Lower levy rate than anticipated, valuation was higher
but resulting tax is lower, JE based on consultant's estimate 40 Lower levy rate than anticipated, valuation was higher but resulting
tax is lower
PW, WO, and General Taxes 935 1,001 886 115 50
Other Income Included in EBITDA (270) (530) (400) (129) Non-recoverable - ($113k) Lower CIAC tax collected - Developer growth continues strong right now despite 130 $220k Higher CIAC taxes collected; ($74k) Eagle Water acq. legal reclass
71050 - AFUDC Gross up (53) - - -
Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(53)
Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
AFUDC Exp (274) (113) (471) 358 Redwood Creek Pipeline timing 197 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post
closing AFUDC
EBITDA 4,372 4,313 5,049 735 676
Depreciation & Amortization 3,218 3,318 3,208 110 9
EBIT 1,155 995 1,840 845 686
Interest & Other Financial Income 1,359 1,471 1,293 178 66 Exceptional Items - - - - - Pre-tax Income (205) (476) 547 1,023 752 Taxes 97 (142) (169) 27 266 Total Net Incomes (301) (334) 716 1,050 1,018
Effective Tax Rate -47%30%-31%
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IPUC DR 16
Attachment 2
Page 27 of 83
May Total Book CTotal Data TypTotal Project Idaho BU Division Total DepartmOU_Rollup_by_BU
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 4,253 4,608 4,732 124 Volume $63k - Water sold 8MG over, Facility Charges $63k 479 Volume $365k - Water sold 93MG. Facility Charges $118k,
Surcharges ($3k)
Personnel Expense 591 647 616 31 (25) Higher medical & taxes/401k associated with increased headcount,
Energy Expense 226 224 222 2 4
Chemical Expense 40 49 41 7
Subcontractor Exp 94 107 46 61 49 $17k SCADA support timing, $15k General maint. timing, $12k Lab testing cycle, $5k CCB support
Other Expenses 275 302 236 67 40 $6k Materials, $8k cellphone accrual timing, $5k travel/training, $9k
UPS maint. accrual reversal, ($15k) Conservation device timing, $18 Landscaping extras due to neglect from prior contractor
Operating & Maintenance Costs 1,227 1,329 1,160 168 66
M&S Fees 317 314 265 49 Favorable due to vacancy and outside consulting spending 52
Water Purchased Expense - - 0 (0) (0)
Write-off Expense 2 14 10 4
General Taxes 171 183 161 22 10 Lower levy rate
PW, WO, and General Taxes 173 197 171 27 3
Other Income Included in EBITDA (106) (128) (326) 197 Non-recoverable - $196 Higher CIAC tax collected - Developer
activity still continues strong. Pending PUC filing regarding not collecting CIAC tax. 219 Non-recoverable - $227k higher CIAC tax collected, ($10k) Donations -
Covid related donations in 2020
71050 - AFUDC Gross up (18) - - - (18)
Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
71051 - AFUDC Debt (26) (14) (23) 9 (2)
71052 - AFUDC Equity (51) (29) (47) 18 Brian Water post closing AFUDC (5)
AFUDC Exp (96) (43) (70) 27 Redwood Creek Pipeline timing (25) 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
EBITDA 2,738 2,939 3,532 593 794
Provision - - 4 (4)
Depreciation Expense 780 836 810 25 Amortization Expense - - - - - Depreciation & Amortization 780 836 815 21 (34)
EBIT 1,958 2,103 2,717 614 759
Interest & Other Financial Income 369 368 315 53 53 Exceptional Items - - - - -
Pre-tax Income 1,589 1,735 2,402 667 812
Taxes 419 455 836 (381) (417) Total Net Incomes 1,170 1,280 1,566 286 396
26%26%35%
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IPUC DR 16
Attachment 2
Page 28 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BUFY19FY20FY20FinalWorkingFinal($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 13,920 14,755 15,058 303 Volume $141k - Water sold 47MG above plan, Facility Charges
$167k due to growth (471 new meter installs YTD) & cycle 1,137 Water sold 357MG or $896k higher. Faciltiy Charges $271k.
Personnel Expense 2,766 3,282 3,121 161 $44k - Higher medical/401k offset by lower workers (355) Payroll ($273k) - Additional headcount & higher wages; Benefits
($81k) - Higher medical, 401k & taxes
Chemical Expense 104 123 103 19 0
Subcontractor Exp 355 362 411 (49) ($22k) CSR/meter reader vacancies (foregoing x-train temp), ($28k) Tank maint. (part to be reclassed to Capex), ($8k) Locating, $16k General maint. mostly timing, $6.5 Lab testing,
$8k WU/Ebilling, $4k CCB support
(56)
($40k) Tank maint. (part to be reclassed to Capex), Temps ($24k),
HVAC ($11k) was in 50655 in '19; ($8k) Notify, ($9k) Itron support
maint., $4k Collection fees; $3k CCB Support
Other Expenses 938 1,026 861 165
prices & higher trnfr out; $58k-Backflow ad & corp. web promotion timing, (~$17k postponed to 2021); $28k
Exp - mostly travel & training savings, telephone; ($8k)
76
$29k Materials better managed; $30k Vehicle Lower gas prices & higher trnfr out; $28k Office Exp - mostly travel & training savings; $12k Eagle Water; $30k Landscaping extra repairs/start-up new contractor; ($50k) Insurance adj. ($16k) Safety - Covid-19/hard hats
Operating & Maintenance Costs 4,923 5,555 5,266 289 (343)
M&S Fees 1,525 1,563 1,422 141 Favorable due to vacancy and outside consulting spending 103 Favorable due to vacancy and outside consulting spending
Water Purchased Expense 142 161 170 (9)
Lucky Peak BOR Maintenance fee ($8k) higher - Additional 500
acre ft ($20k) to be purchased in June due to collector rehab &
Middleton Irrigation long term lease potential offset by well cleaning chemicals not needed
(29) ($20k) Additional Boise Canal shares, ($8k) Lucky Peak BOR
maintenance
General Taxes 856 916 805 111 2020 Valuation is higher but anticipate the levy rate will be
close to 2019, JE based on consultant's estimate 51 Lower levy rate than anticipated, valuation was higher but resulting
tax is lower
PW, WO, and General Taxes 1,108 1,198 1,056 142 52
Other Income Included in EBITDA (377) (658) (726) 68 Non-recoverable - $83k Higher CIAC tax collected - Developer growth continues strong despite coronavirus impact- Pending CIAC tax revision filing, ($13k) Covid-19 Donations
349 Non-recoverable - $447k Higher CIAC taxes collected; $20k Fountain
Covid-19 donations, ($7k) higher IACI dues
71050 - AFUDC Gross up (71) - - - Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(71) Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
AFUDC Exp (370) (156) (541) 385 Redwood Creek Pipeline timing 171 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post
closing AFUDC
EBITDA 7,110 7,252 8,580 1,328 1,470
Depreciation & Amortization 3,998 4,154 4,023 131 (25)
EBIT 3,112 3,098 4,557 1,459 1,445 Interest & Other Financial Income 1,728 1,839 1,609 231 119
Exceptional Items - - - - - Pre-tax Income 1,385 1,259 2,949 1,690 1,564
Taxes 516 313 667 (353) (151) Total Net Incomes 869 946 2,282 1,336 1,413
Effective Tax Rate 37%25%23%
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Attachment 2
Page 29 of 83
June Total Book C Total Data TypTotal ProjectIdaho BU Division Total DepartmOU_Rollup_by_BU
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 5,808 5,955 4,905 (1,050) Volume ($945k) - Water sold 358 MG under, Facility Charges
($105k) - 2nd wettest June on record (902) Volume ($779k) - Water sold 265 MG lower. Facility Charges ($116k),
Surcharges ($5k)
Personnel Expense 541 661 631 30 (90) Lower medical offset by higher workers comp
Energy Expense 268 287 234 53
Chemical Expense 57 58 37 20
Subcontractor Exp 73 69 83 (14) ($6k) Legal; ($18k) Vibration analysis timing; unplanned ($10k) Concur fees (1 yr 1 qtr invoice catchup); $3k lab testing; $7k
Notify timing; $3k WU fees/E-billing; $7k CCB support costs
(10) ($9k) Paving reclass in 2019. Other costs comparable
Other Expenses 152 185 414 (229) General Casualty adj; $12k AMEX incentive credit; $14k
Travel/training savings due to C-19; $5k telephone; $4k IT timing; $6k Injuries/Damages; $8k Vehicle leases delay, fuel (261) ($278k) I&D & IBNR Reserve for Auto, Workers Comp & General Casualty adj; $20k Misc. office exp; ($10k) Vehicle
Operating & Maintenance Costs 1,091 1,259 1,399 (139) (308)
M&S Fees 302 317 221 96 Favorable due to vacancy and outside consulting spending 81
Water Purchased Expense 0 0 10 (10) Additional 500 AF leased water thru Water District No. 63 (10) Additional 500 AF leased water thru Water District No. 63
Write-off Expense 20 12 14 (2) 6
General Taxes 171 183 161 22 resulting tax lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 191 196 185 11 7
Other Income Included in EBITDA (257) (132) (103) (29)
Non-recoverable - ($39k) lower CIAC tax collected - Developer
activity continues strong. Pending PUC filing regarding not
collecting CIAC tax. $10k Misc. savings/timing
(155) Non-recoverable - Lower CIAC tax collected in 2020 - timing of
receipt on projects - Developer activity still strong
71050 - AFUDC Gross up (18) - - - Budget was removed as the difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
(18) Starting 1/1/2020, no more P&L impact. The difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
71051 - AFUDC Debt (26) (13) (9) (4) (17)
71052 - AFUDC Equity (51) (26) (18) (8) (33)
AFUDC Exp (95) (39) (27) (12) (68) 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post closing AFUDC
EBITDA 4,575 4,354 3,231 (1,124) (1,345)
Provision - - 109 (109)
Depreciation Expense 783 838 840 (2) (57) IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense - - - - - Depreciation & Amortization 783 838 949 (111) (166) EBIT 3,793 3,516 2,282 (1,234) (1,511)
Interest & Other Financial Income 337 370 319 51 18
Exceptional Items - - - - - Pre-tax Income 3,455 3,146 1,963 (1,184) (1,493) Taxes 911 829 511 318 401
Total Net Incomes 2,544 2,317 1,452 (866) (1,092)
26%26%26%
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Attachment 2
Page 30 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BUFY19FY20FY20
Final Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 19,728 20,710 19,963 (747)
Volume ($804k) - Water sold 311MG under plan, Facility
Charges $64k due to growth (529 new meter installs YTD) & 235 Water sold 92MG or $117k higher. Faciltiy Charges $155k. Surcharges/Other fees ($37k)
Personnel Expense 3,307 3,943 3,752 191 $55k - Higher workers comp offset by lower taxes/higher fringe (445) Payroll ($362k) - Additional headcount & higher wages; Benefits ($83k) - Higher medical, 401k & taxes
Subcontractor Exp 428 431 494 (63)
Legal ($31k) CIAC tax, hours revisions, convenience fees; Temps
($22k) CSR/meter reader vacancies (foregoing x-train temp),
($33k) Tank maint. (part to be reclassed to Capex), ($8k)
Locating, ($15K) Vibration analysis timing; $16k General maint.
mostly timing, $9 Lab testing, $11k WU/Ebilling, $11k CCB
support
(66)
($45k) Tank maint. (pending reclass to Capex), Temps ($24k), HVAC
($12k), ($8k) Notify, ($9k) Itron support billing delay, Digline fees
($9k), ($12k) Concur fees, $17k lab testing cycle, $10k Maint., $4k
Collection fees, $10k WU fees, $7k CCB Support
Other Expenses 1,090 1,211 1,275 (64)
vehicles, lower gas prices & higher trnfr out; $60k Adv. -
postponed to 2021); $34k Injuries/Damages budget
change; $95k Office Exp - travel/training savings ($36k),
telephone lower IVR & elimated lines ($25k), ($12k) AMEX
incentive credit, ($22k) Cityworks license timing; ($11k)
(185)
($328k) Insurance adj., $28k Materials better managed; $20k Vehicle
Lower gas prices & higher trnfr out; $47k Office Exp - mostly travel & training savings; $14k advertising; $31k Landscaping extra repairs/start-up new contractor; ($17k) Safety - Covid-19/hard hats; $14k Sludge haul
Operating & Maintenance Costs 6,014 6,815 6,665 150 (651)
M&S Fees 1,827 1,881 1,643 237 Favorable due to vacancy and outside consulting spending 184 Favorable due to vacancy and outside consulting spending
Water Purchased Expense 142 162 180 (19)
Lucky Peak BOR Maintenance fee ($8k) higher - Additional 500 acre ft ($10k) purchased in June due to collector rehab &
Middleton Irrigation long term lease potential offset by well
cleaning chemicals not needed
(38)
($20k) Additional Boise Canal shares, ($8k) Lucky Peak BOR maintenance. Additional 500 acre ft ($10k) purchased in June due to
by well cleaning chemicals not needed
Write-off Expense 131 133 95 38 Lower write-offs & Leak adjustments - Collections delayed due to Covid - Disconnections to resume in August 36 Lower write-offs & Leak adjustments
General Taxes 1,027 1,099 966 133 2020 Valuation is higher but anticipate the levy rate will be close to 2019, JE based on consultant's estimate 61 Lower levy rate than anticipated, valuation was higher but resulting tax is lower
PW, WO, and General Taxes 1,300 1,394 1,241 153 59
Other Income Included in EBITDA (634) (790) (829) 38
Non-recoverable - $45k Higher CIAC tax collected - Developer growth continues strong despite coronavirus impact- Pending CIAC tax revision filing, ($13k) Covid-19 Donations, $10k service awards mostly timing;
195
Non-recoverable - $288k Higher CIAC taxes collected; $20k Fountain
donation, ($74k) Eagle Water acq. legal reclass, ($20k) Lobbyist, ($14)
Covid-19 donations, ($7k) higher IACI dues
71050 - AFUDC Gross up (90) - - - Budget was removed as the difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
(90) Starting 1/1/2020, no more P&L impact. The difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
AFUDC Exp (465) (195) (568) 373 Redwood Creek Pipeline timing 103 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
Provision - - 83 (83) New monthly uncollectible reserve calc. (83) New monthly uncollectible reserve calc. Depreciation Expense 4,781 4,992 4,889 103 Revised capex budget (108) Higher Capex budget
Amortization Expense - - - - -
29%26%24%
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IPUC DR 16
Attachment 2
Page 31 of 83
July Total Book CoTotal Data TypTotal ProjectsIdaho BU Division Total DepartmOU_Rollup_by_BU
FY19 FY20 FY20
Final Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Comment (Threshold: $50K)
Revenue 6,959 7,033 6,642 (391) Volume ($945k) - Water sold 358 MG under, Facility Charges
($105k) - 2nd wettest June on record (317) Volume ($779k) - Water sold 265 MG lower. Facility Charges ($116k),
Surcharges ($5k)
Personnel Expense 550 692 665 28 lower $81k offset by ($66k) Worker comp corp. adj. to damages (114) Payroll ($88k) - Additional headcount & higher wages; Benefits ($2k) -
Lower medical offset by higher workers comp
Subcontractor Exp 91 95 123 (28) Concur fees (1 yr 1 qtr); $3k lab testing; $7k Notify timing; $3k (32) ($9k) Paving reclass in 2019. Other costs comparable
Other Expenses 181 162 193 (31)
($278k) I&D & IBNR Reserve for Auto, Workers Comp & General
Casualty adj; $12k AMEX incentive credit; $14k Travel/training
savings due to C-19; $5k telephone; $4k IT timing; $6k
Injuries/Damages; $8k Vehicle leases delay, fuel savings
(12) I&D & IBNR Reserve for Auto, Workers Comp & General Casualty adj;
$20k Misc. office exp; ($10k) Vehicle
Operating & Maintenance Costs 1,244 1,352 1,356 (4) (112)
M&S Fees 337 316 271 45 Favorable due to vacancy and outside consulting spending 66
Water Purchased Expense 1 - 0 (0) Additional 500 AF leased water thru Water District No. 63 0 Additional 500 AF leased water thru Water District No. 63
General Taxes 171 183 161 22 2019 levy rate lower than anticipated, valuation was higher but
resulting tax lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 199 199 182 18 18
Other Income Included in EBITDA (122) (137) (189) 52
Non-recoverable - ($39k) lower CIAC tax collected - Developer
activity continues strong. Pending PUC filing regarding not
collecting CIAC tax. $10k Misc. savings/timing
67 Non-recoverable - Lower CIAC tax collected in 2020 - timing of receipt
on projects - Developer activity still strong
71050 - AFUDC Gross up (20) - - -
Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(20)
Starting 1/1/2020, no more P&L impact. The difference between book
sheet only)
AFUDC Exp (103) (34) (32) (2) (71) 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
Provision - - 107 (107) New monthly uncollectible reserve calc. (107) New monthly uncollectible reserve calc. Depreciation Expense 792 828 831 (3) (39) IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense - - - - -
27%26%23%
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IPUC DR 16
Attachment 2
Page 32 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BUFY19FY20FY20
Final Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 26,687 27,743 26,605 (1,138)
Volume ($804k) - Water sold 311MG under plan, Facility
Charges $64k due to growth (529 new meter installs YTD) &
cycle consolidation.
(82) Water sold 92MG or $117k higher. Faciltiy Charges $155k. Surcharges/Other fees ($37k)
Personnel Expense 3,858 4,636 4,417 219 (559)
Subcontractor Exp 519 526 617 (91) (98)
Other Expenses 1,271 1,373 1,468 (95) (197)
Operating & Maintenance Costs 7,258 8,167 8,021 146 (763)
M&S Fees 2,164 2,197 1,915 282 Favorable due to vacancy and outside consulting spending 250 Favorable due to vacancy and outside consulting spending
Water Purchased Expense 143 162 181 (19) (38)
Write-off Expense 159 149 115 34 44 Lower write-offs & Leak adjustments
General Taxes 1,198 1,282 1,127 156 71
PW, WO, and General Taxes 1,499 1,593 1,423 170 77
Other Income Included in EBITDA (756) (927) (1,018) 91
Non-recoverable - $45k Higher CIAC tax collected - Developer growth continues strong despite coronavirus impact- Pending CIAC tax revision filing, ($13k) Covid-19 Donations, $10k service awards mostly timing;
262
Non-recoverable - $288k Higher CIAC taxes collected; $20k Fountain
donation, ($74k) Eagle Water acq. legal reclass, ($20k) Lobbyist, ($14)
Covid-19 donations, ($7k) higher IACI dues
71050 - AFUDC Gross up (110) - - - (110)
AFUDC Exp (568) (229) (600) 371 Redwood Creek Pipeline timing 32 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
Provision - - 190 (190) New monthly uncollectible reserve calc. (190) New monthly uncollectible reserve calc. Depreciation Expense 5,572 5,820 5,720 100 Revised capex budget (147) Higher Capex budget
Amortization Expense - - - - -
28%26%24%
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IPUC DR 16
Attachment 2
Page 33 of 83
August Total Book CTotal Data TypTotal Project Idaho BU Division Total DepartmOU_Rollup_by_BU
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 6,854 6,874 6,976 102 Volume $132k - Water sold 66 MG over, Facility Charges ($28k) 122 Volume $160k - Water sold 71 MG higher. Facility Charges ($33k),
Surcharges ($5k)
Personnel Expense 563 639 629 10 Group health higher $71k offset by $29k higher Fringe (66) trnsfr out; Benefits ($60k) - Lower medical offset by higher Fringe
Energy Expense 347 317 323 (6)
Chemical Expense 71 68 61 7 Subcontractor Exp 93 99 89 10 4 Other Expenses 164 173 159 15 5
Operating & Maintenance Costs 1,238 1,297 1,261 36 (23)
M&S Fees 289 311 279 32 Favorable due to vacancy and outside consulting spending 10
Water Purchased Expense - 1 - 1 -
Write-off Expense 20 22 18 5 3
General Taxes 171 183 161 22 resulting tax lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 191 206 178 28 13
Other Income Included in EBITDA (271) (139) (85) (54) Non-recoverable - ($44k) lower CIAC tax collected - Developer
activity continues strong. Pending PUC filing regarding not collecting CIAC tax. ($5k) BVEP dues timing (186) Non-recoverable - Lower CIAC tax collected in 2020 - timing of receipt on projects - Developer activity still strong
71050 - AFUDC Gross up (21) - 12 (12)
Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(32)
Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
71051 - AFUDC Debt (29) (11) 11 (23) (40) 71052 - AFUDC Equity (58) (23) 23 (45) (80)
AFUDC Exp (108) (34) 46 (79) (153) 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
EBITDA 5,514 5,232 5,297 65 (217) Provision - - 159 (159)
Depreciation Expense 793 833 832 1 (40) IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense - - - - -
Depreciation & Amortization 793 833 992 (159) (199)
EBIT 4,721 4,399 4,305 (94) (416) Interest & Other Financial Income 346 374 319 55 26 Exceptional Items - - - - -
Pre-tax Income 4,375 4,025 3,986 (39) (390)
Taxes 1,196 1,061 951 110 245 Total Net Incomes 3,180 2,963 3,034 71 (145)
Effective Tax Rate 27%26%24%
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IPUC DR 16
Attachment 2
Page 34 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 33,541 34,617 33,581 (1,036) Volume ($1077k) - Water sold 419MG under plan, Facility Charges $53k due to growth (885 new meter installs YTD). 40 Water sold (25MG) or ($188k) lower. Faciltiy Charges $270k - growth.
Surcharges/Other fees $40k
Personnel Expense 4,421 5,275 5,046 229 Payroll $192k - 3 Vacancies related to new head count/backfill,
higher trnfr out; Benefits $37k - Higher Medical offset by lower taxes/higher fringe trnfr out
(625) Payroll ($437k) - Additional headcount & higher wages; Benefits
($188k) - Higher medical, taxes, 401K, Fringe transferred
Subcontractor Exp 612 625 706 (81)
Legal ($36k) CIAC tax, hours revisions, convenience fees; Temps ($26k) CSR/meter reader vacancies (foregoing x-train temp),
($41k) Tank maint., ($7k) Locating, $25k General maint., ($12k)
New Concur fees, $11k Sensus, ($4k) Lab testing, $8k WU/Ebilling, $12k CCB support
(95)
($45k) Tank maint. (pending reclass to Capex), Temps ($24k), HVAC
($12k), ($8k) Notify, ($9k) Itron support billing delay, Digline fees ($9k), ($12k) Concur fees, $17k lab testing cycle, $10k Maint., $4k Collection fees, $10k WU fees, $7k CCB Support
Other Expenses 1,435 1,546 1,627 (81)
($328k) Insurance Reserve adj.; $64k Lower vehicle due to
delay in new vehicles, lower gas prices & higher trnfr out; $65k
Adv. - $16k corp. web promotion savings, (~$31k postponed to 2021); $45k Injuries/Damages budget change was M&S; $95k
IVR & elimated lines $33k, ($12k) AMEX incentive credit, ($33k)
Materials
(191)
($328k) Insurance adj., $7k Vehicle Lower gas prices & higher trnfr out; $68k Office Exp - mostly travel & training savings; $23k
advertising; $51k Landscaping extra repairs/start-up new contractor;
($9k) Safety - Covid-19/hard hats; $5k Sludge haul
Operating & Maintenance Costs 8,496 9,465 9,282 182 (786)
M&S Fees 2,454 2,508 2,194 314 Favorable due to vacancy and outside consulting spending 260 Favorable due to vacancy and outside consulting spending
Water Purchased Expense 143 162 181 (19)
Lucky Peak BOR Maintenance fee ($8k) higher - Additional 500
acre ft ($10k) purchased in June due to collector rehab & Middleton Irrigation long term lease potential offset by well cleaning chemicals not needed
(38)
($20k) Additional Boise Canal shares, ($8k) Lucky Peak BOR
maintenance. Additional 500 acre ft ($10k) purchased in June due to collector rehab & Middleton Irrigation long term lease potential offset by well cleaning chemicals not needed
Write-off Expense 179 171 133 39 Lower write-offs & Leak adjustments - Collections delayed due
to Covid 46 Lower write-offs & Leak adjustments due to Covid
General Taxes 1,369 1,465 1,287 178 2020 Valuation is higher but anticipate the levy rate will be close to 2019, JE based on consultant's estimate 82 Lower levy rate than anticipated, valuation was higher but resulting tax is lower
PW, WO, and General Taxes 1,691 1,799 1,601 198 90
Other Income Included in EBITDA (1,027) (1,066) (1,103) 37
Non-recoverable - $54k Higher CIAC tax collected - Developer growth continues strong despite coronavirus impact- Pending CIAC tax revision filing, ($13k) Covid-19 Donations, $10k service
awards mostly timing; ($5k) BVEP dues timing
76 Non-recoverable - $177k Higher CIAC taxes collected; $20k Fountain
donation, ($74k) Eagle Water acq. legal reclass, ($30k) Lobbyist, ($14) Covid-19 donations, ($7k) higher IACI dues
71050 - AFUDC Gross up (131) - 12 (12) Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance sheet only) (142) Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
AFUDC Exp (675) (263) (554) 291 Redwood Creek Pipeline timing (121) 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
Provision - - 350 (350) New monthly uncollectible reserve calc. (350) New monthly uncollectible reserve calc. Depreciation Expense 6,365 6,653 6,552 101 Revised capex budget (187) Higher Capex budget Amortization Expense - - - - -
28%26%24%
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IPUC DR 16
Attachment 2
Page 35 of 83
September Total Book C Total Data TypTotal Project Idaho BU Division Total DepartmOU_Rollup_by_BU
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 5,043 5,188 5,725 537 Volume $553k - Water sold 255 MG over, Facility Charges
($24k) 683 Volume $603k - Water sold 247 MG higher. Facility Charges $74k,
Surcharges/Other ($4k)
Personnel Expense 561 665 641 24 Payroll $14k lower - Vacancies, higher trnfr out; Benefits $10k - $10k lower WC (81) trnsfr out; Benefits ($31k) - Higher Fringe transferred out, Corp. adj.
Energy Expense 227 213 241 (28)
Chemical Expense 55 45 62 (17) Subcontractor Exp 82 66 72 (7) 10
Other Expenses 150 186 266 (80) ($105k) Insurance Reserve adj; $10k ad timing/$5k Covid cuts;
$6k travel/training Covid savings; $11k Vehicle Alloc. (116) ($111k) Insurance Reserve Adj.
Operating & Maintenance Costs 1,075 1,175 1,283 (108) (208) M&S Fees 336 310 330 (19) Unfavorable due to outside consulting spending 6
Water Purchased Expense 1 - 0 (0) 0
Write-off Expense 29 22 21 1 8
General Taxes 171 183 161 22 resulting tax lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 201 205 182 23 19
Other Income Included in EBITDA (262) (131) (54) (77) Non-recoverable - ($86k) lower CIAC tax collected - Developer activity continues strong. Pending PUC filing regarding not collecting CIAC tax. $5k BVEP dues timing, $3k Veritas timing
(208) Non-recoverable - ($210k )Lower CIAC tax collected in 2020 - timing of receipt on projects - Developer activity still strong
71050 - AFUDC Gross up (21) - - -
Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(21)
Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
71051 - AFUDC Debt (29) (11) (15) 4 (14) 71052 - AFUDC Equity (58) (23) (30) 7 (28)
AFUDC Exp (108) (34) (45) 11 (63) 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
EBITDA 3,801 3,663 4,030 367 229 Provision - - (13) 13
Depreciation Expense 793 834 832 2 (39) IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense - - - - - Depreciation & Amortization 793 834 819 15 (26)
EBIT 3,008 2,829 3,211 381 203
Interest & Other Financial Income 345 377 321 56 24 Exceptional Items - - - - -
Pre-tax Income 2,663 2,452 2,889 438 226
Taxes 594 645 972 (327) (378) Total Net Incomes 2,069 1,807 1,917 111 (152)
22%26%34%
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IPUC DR 16
Attachment 2
Page 36 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 38,584 39,805 39,306 (499) Volume ($524k) - Water sold 164MG under plan, Facility Charges $29k due to growth (979 new meter installs YTD). ($4k)
other fees/surcharges
722 Water sold 222MG or $414k higher. Faciltiy Charges $344k - growth.
Surcharges/Other fees ($36k)
Personnel Expense 4,981 5,940 5,687 253 (706) Payroll ($486k) - Additional headcount & higher wages; Benefits
($219k) - Higher medical, taxes, 401K, Fringe transferred
Subcontractor Exp 694 691 779 (87) (85)
($45k) Tank maint. (pending reclass to Capex), Temps ($24k), HVAC
($12k), ($8k) Notify, ($9k) Itron support billing delay, Digline fees ($9k), ($12k) Concur fees, $17k lab testing cycle, $10k Maint., $4k Collection fees, $10k WU fees, $7k CCB Support
Other Expenses 1,585 1,732 1,893 (160) (308)
($440k) Insurance adj, $71k Office Exp - mostly travel & training savings; $26k advertising; $34k Landscaping extra repairs/start-up
new contractor; ($13k) Safety - Covid-19/hard hats; $4k Sludge haul,
$5k materials
Operating & Maintenance Costs 9,572 10,640 10,565 74 (994)
M&S Fees 2,790 2,818 2,523 295 Favorable due to vacancy and outside consulting spending 266 Favorable due to vacancy and outside consulting spending
Water Purchased Expense 143 162 181 (19) (38)
($20k) Additional Boise Canal shares, ($8k) Lucky Peak BOR
maintenance. Additional 500 acre ft ($10k) purchased in June due to collector rehab & Middleton Irrigation long term lease potential offset by well cleaning chemicals not needed
Write-off Expense 208 193 154 40 54 Lower write-offs & Leak adjustments due to Covid
General Taxes 1,540 1,649 1,448 200 92 Lower levy rate than anticipated, valuation was higher but resulting tax is lower
PW, WO, and General Taxes 1,891 2,004 1,783 221 108
Other Income Included in EBITDA (1,289) (1,196) (1,157) (40)
Non-recoverable - ($32k) lower CIAC tax collected - Developer growth continues strong despite coronavirus impact- Pending CIAC tax revision filing, ($13k) Covid-19 Donations, $11k service
awards mostly timing
(132) Non-recoverable - ($33k) lower CIAC taxes collected; $20k Fountain
donation, ($74k) Eagle Water acq. legal reclass, ($27k) Lobbyist, ($14) Covid-19 donations, ($7k) higher IACI dues
71050 - AFUDC Gross up (152) - 12 (12) (163) Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
AFUDC Exp (784) (297) (599) 302 Redwood Creek Pipeline timing (184) 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
Provision - - 337 (337) New monthly uncollectible reserve calc. (337) New monthly uncollectible reserve calc. Depreciation Expense 7,158 7,487 7,384 102 Revised capex budget (226) Higher Capex budget Amortization Expense - - - - -
27%26%26%
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IPUC DR 16
Attachment 2
Page 37 of 83
October Total Book CTotal Data TypTotal ProjectIdaho BU Division Total Departments OU_Rollup_by_BU
FY19 FY20 FY20
Final Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,946 3,273 3,358 86 Volume $88k - Water sold 155 MG over, Facility Charges ($5k) 413 Volume $440k - Water sold 205 MG higher. Facility
Charges ($27k), Surcharges/Other ($5k)
Personnel Expense 600 657 627 30 Higher Medical offset by transfered out & lower Workers (27) higher trnsfr out; Benefits ($31k) - Higher medical offset by
Other Expenses 153 209 130 79 marketing timing); ($5k) Cellphone timing, $2k HRATV Conf
savings, $12k P-card accrual, $7k Right Systems
timing/accrual, $4k GPS Unit timing; ($11k) Materials; $5k
23
Operating & Maintenance Costs 1,028 1,153 1,072 81 (44)
M&S Fees 333 309 362 (53) Unfavorable due to outside consulting spending (29)
Write-off Expense 26 24 16 8 exclude landlord/tenant accounts. Disconnections would start 9
General Taxes 171 183 161 22 2019 levy rate lower than anticipated, valuation was higher
but resulting tax lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 197 208 177 30 20
Other Income Included in EBITDA (91) (138) (163) 25 Non-recoverable - $25k higher CIAC tax collected - Developer
activity continues strong. PUC filing approved. No additional
CIAC tax to be collected. Pending CIAC refunds TBD
72 Non-recoverable - $75k higher CIAC tax collected in 2020 -
No further CIAC tax to be collected in 2020
71050 - AFUDC Gross up (21) - - -
Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance sheet only)
(21)
Starting 1/1/2020, no more P&L impact. The difference
between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
AFUDC Exp (109) (35) (47) 12 (62) 2019 Sunset Peak, Redwood Creek timing & Brian
Subdivision post closing AFUDC
Provision - - 126 (126) New monthly uncollectible reserve calc.(126) New monthly uncollectible reserve calc.
Depreciation Expense 798 841 834 7 (36) IT Software & Hardware fully depreciated as of 3/2019 Amortization Expense - - - - -
- -
VEO-W-22-02IPUC DR 16
Attachment
Page 1 of 6
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Attachment 2
Page 38 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU Total_Cost_ElemenHSP_InputValue USD
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
41,530 43,078 42,665 (414)
Volume ($436k) - Water sold 149MG under plan, Facility
Charges $23k due to growth (979 new meter installs YTD). 1,135 Water sold 304MG or $854k higher. Faciltiy Charges $317k - growth. Surcharges/Other fees ($36k)
Personnel Expense 5,581 6,597 6,314 283 count/backfill, higher trnfr out; Benefits $47k - Higher Medical offset by lower taxes & work comp & (733)
776 770 849 (80)
Legal ($51k) CIAC tax, Regulatory matters, hrs revisions,
convenience fees; Temps ($30k) CSR/meter reader vacancies (foregoing x-train temp), ($36k) Tank maint.,
($7k) Locating, $17k General maint., ($12k) New Concur
fees, $15k Sensus, ($3k) Lab testing, $13k WU/Ebilling, $15k CCB support
(73)
1,738 1,941 2,023 (82)
($384k) Insurance Reserve adj.; $80k Lower vehicle due to delay in new vehicles, lower gas prices & higher trnfr
out; $129k Adv. - $30k CCR V3 cut, $32k corp. web
promotion savings, (~$44k postponed to 2021); $120k Office Exp lower - travel/training savings $47k, telephone lower IVR & elimated lines $31k, ($52k) Materials - more
maint.
(284)
Operating & Maintenance Costs 10,600 11,793 11,637 155 (1,038)
M&S Fees 3,122 3,127 2,885 242 Favorable due to vacancy and outside consulting
spending 238 Favorable due to vacancy and outside consulting
spending
Water Purchased Expense 143 163 181 (19)
Lucky Peak BOR Maintenance fee ($8k) higher -
Additional 500 acre ft ($10k) purchased in June due to collector rehab & Middleton Irrigation long term lease potential offset by well cleaning chemicals not needed
(38)
234 218 170 47 due to Covid 64 Lower write-offs & Leak adjustments due to Covid
1,711 1,832 1,609 223 2020 Valuation is higher but anticipate the levy rate will be close to 2019, JE based on consultant's estimate 102
PW, WO, and General Taxes 2,088 2,212 1,960 252 128
Other Income Included in EBITDA (1,379) (1,335) (1,320) (15)
Non-recoverable - ($6k) lower CIAC tax collected -
Developer growth continues strong despite coronavirus impact- CIAC tax revision approved Oct. No additional
CIAC tax collected, ($13k) Covid-19 Donations, $11k
(60)
Non-recoverable - ($42k) lower CIAC taxes collected
in '19; $20k Fountain donation, ($74k) Eagle Water
acq. legal reclass, ($30k) Lobbyist, ($14) Covid-19 donations, ($7k) higher IACI dues
71050 - AFUDC Gross up (173) - 12 (12) Budget was removed as the difference between book and
tax basis is flowed thru reg asset and deferred tax liability (balance sheet only) (184)
AFUDC Exp (892) (332) (646) 314 Redwood Creek Pipeline timing (246) 2019 Sunset Peak, Redwood Creek projects & Brian
Subdivision post closing AFUDC
Provision - - 463 (463) New monthly uncollectible reserve calc. (463) New monthly uncollectible reserve calc. Depreciation Expense 7,956 8,328 8,218 110 Revised capex budget (262) Higher Capex budget
Amortization Expense - - - - -
28%26%1%
VEO-W-22-02IPUC DR 16Attachment
Page 2 of 6
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 39 of 83
November Total Book CTotal Data TypTotal ProjectIdaho BU Division Total Departments OU_Rollup_by_BU Total_Cost_Eleme HSP_InputValue USDFY19FY20FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,177 2,413 2,341 (73) Volume ($83k) - Water sold 36 MG under, Facility Charges $13k 164 Volume $64k - Water sold 24 MG higher.
Facility Charges $101k, Surcharges/Other ($2k)
Personnel Expense 722 642 683 (40)
Payroll ($75k) higher - ($68k) STIP adjustment
entry ; Benefits $35k - Lower Medical/Workers Comp 39
Other Expenses 321 268 247 21 Transportation lower 74
Operating & Maintenance Costs 1,307 1,101 1,140 (39) 167
M&S Fees 304 303 329 (26) Unfavorable due to higher personnel expenses (25) Unfavorable due to higher personnel
expenses Water Purchased Expense - - 17 (17) Timing - Lucky Peak BOR budget in Dec. (17)
Write-off Expense 21 26 22 4 (0)
General Taxes 81 183 85 98 higher but resulting tax is lower - Adjustment (4)
PW, WO, and General Taxes 103 209 123 86 (21)
Other Income Included in EBITDA (64) (138) (37) (101) Non-recoverable - ($90k) CIAC tax collected - PUC filing approved. No more tax collected -
Pending refunds of $869k in Dec.
(27)
71050 - AFUDC Gross up (22) - - -
Budget was removed as the difference between
book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
(22)
AFUDC Exp (115) (43) (37) (6) (77) 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post closing AFUDC
Provision - - (61) 61 New monthly uncollectible reserve calc. 61 New monthly uncollectible reserve calc.
Depreciation Expense 798 842 838 5 (39)
Depreciation & Amortization 798 842 777 66 22
EBIT (156) 139 46 (93) 202
Interest & Other Financial Income 369 375 313 63 56
Exceptional Items - - - - -
Pre-tax Income (525) (237) (267) (30) 258 Taxes 41 (67) (271) 205 313 Total Net Incomes (566) (170) 4 174 571
Effective Tax Rate -8%28%102%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 40 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU Total_Cost_ElemenHSP_InputValue USD
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
43,706 45,492 45,005 (486) Volume ($519k) - Water sold 185MG under plan, Facility
Charges $37k due to growth (~1000 new meter installs 1,299 Volume $918k - Water sold 451 MG higher. Faciltiy
Charges $418k - growth. Surcharges/Other fees
6,303 7,240 6,997 243 count/backfill, higher trnfr out; Benefits $82k -
Higher Medical offset by lower taxes & work comp & (693) wages; Benefits ($203k) - Higher medical, taxes,
401K, workers comp offset by higher fringe transfer
894 820 916 (96)
Legal ($55k) CIAC tax, Regulatory matters, hrs revisions,
convenience fees; Temps ($32k) CSR/meter reader vacancies (foregoing x-train temp), ($36k) Tank maint., ($8k) Locating, $2k General maint., ($11k) New Concur
WU/Ebilling; $16k CCB Support Corp. Alloc
(22)
($8k) legal, ($48k) Tank maint., $5 gen. maint.,
Temps ($13k), ($23k) Notify, ($14k) Itron support
billing delay, ($11k) Concur fees, $15k lab testing cycle, $5k collection call service, $20k WU/Ebilling; $47k CCB Support Corp Alloc.
2,059 2,209 2,270 (61)
($378k) Insurance Reserve adj.; $95k Lower vehicle due to delay in new vehicles, lower gas prices & higher trnfr
out; $124k Adv. - $30k CCR V3 cut, $32k corp. web
promotion savings, (~$44k postponed to 2021); $120k
lower IVR & eliminated lines $33k, ($54k) Materials -
more maint.
(210)
($440k) Insurance adj, $103K Office Exp - mostly travel & training savings; telephone; $25k
new contractor
Operating & Maintenance Costs 11,907 12,894 12,777 117 (871)
M&S Fees 3,426 3,430 3,214 216 Favorable due to BTS true ups relating to group
chargeback for expats and COVID related savings (lower
travel/outside services etc)
212 Favorable due to BTS true ups relating to group
chargeback for expats and COVID related savings
(lower travel/outside services etc)
143 163 198 (35)
($17k) Lucky Peak BOR timing. Lucky Peak BOR Maintenance fee ($8k) higher - Additional 500 acre ft
($10k) purchased in June due to collector rehab & Middleton Irrigation long term lease potential offset by
(55)
($17k) Lucky Peak BOR timing, ($20k) Additional Boise Canal shares, ($8k) Lucky Peak BOR
maintenance. Additional 500 acre ft ($10k) purchased in June due to collector rehab &
255 244 192 52 delayed due to Covid - Collections on Commercial 64 Lower write-offs & Leak adjustments due to Covid
1,792 2,015 1,694 321 Actual tax $1.8M - Adjust in Dec. 98
PW, WO, and General Taxes 2,191 2,421 2,084 337 107
Other Income Included in EBITDA (1,443) (1,473) (1,356) (116)
Non-recoverable - ($96k) lower CIAC tax collected - CIAC
tax revision approved Oct. No additional CIAC tax
($10k) Holiday gift timing
(87)
Non-recoverable - ($24k) lower CIAC taxes
collected in '19; $20k Fountain donation, ($74k)
Covid-19 donations, ($7k) higher IACI dues
(195) - 12 (12) Budget was removed as the difference between book
and tax basis is flowed thru reg asset and deferred tax
liability (balance sheet only)
(206) reg asset and deferred tax liability (balance sheet
AFUDC Exp (1,007) (375) (683) 308 Redwood Creek Pipeline $180k; Spurwing Main project $26k; Hidden Springs Resv $27k; C17A101/C18A100 (323) 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
EBITDA 28,633 28,595 28,970 376 337
Depreciation & Amortization 8,755 9,170 9,458 (288) (703) EBIT 19,878 19,425 19,513 88 (366) Interest & Other Financial Income 3,831 4,084 3,517 567 314 Exceptional Items - - - - - Pre-tax Income 16,047 15,341 15,995 655 (52) Taxes 4,651 4,017 4,135 (117) 517 Total Net Incomes 11,395 11,323 11,861 537 465
Effective Tax Rate 29%26%26%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 41 of 83
December Total Book CTotal Data TypTotal ProjectIdaho BU Division Total Departments OU_Rollup_by_BU Total_Cost_Eleme HSP_InputValue USDFY19FY20FY20FinalWorkingFinal($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,356 2,491 2,417 (74) Volume ($32k) - Water sold 6 MG under, Facility 61 Volume $68k - Water sold 41 MG higher.
Personnel Expense 500 676 723 (46)
Payroll ($39k) higher - Pay-in-range adjustment,
roles filled earlier than planned. Benefits ($7k) -
Higher Medical/Taxes offset by lower WC
(222)
Other Expenses 104 148 407 (259) to additional unpaid invoices accrued. (303)
Operating & Maintenance Costs 806 1,031 1,344 (313) (539) M&S Fees 407 315 342 (27) 65 Due to lower insurance expense
General Taxes 83 183 88 95 higher but resulting tax is lower - Adjustment (5)
PW, WO, and General Taxes 131 230 125 105 7 Other Income Included in EBITDA (51) (123) 903 (1,026) (954)
71050 - AFUDC Gross up (25) - - - Budget was removed as the difference between book and tax basis is flowed thru reg asset and
deferred tax liability (balance sheet only)
(25)
AFUDC Exp (129) (40) (34) (6) (95) 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post closing AFUDC
Provision 86 - 289 (289) New monthly uncollectible reserve calc. (203) New monthly uncollectible reserve calc. Depreciation Expense 799 843 846 (3) (47) IT Software & Hardware fully depreciated as Amortization Expense - - - - -
605%29%346%
VEO-W-22-02IPUC DR 16
AttachmentPage 5 of 6
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 42 of 83
Year To DateTotal Book Total Data TypTotal Projects Idaho BU Division Total Departments OU_Rollup_by_BU Total_Cost_ElemenHSP_InputValue USD
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 46,062 47,983 47,423 (561) Volume ($551k) - Water sold (191MG) under plan, Facility Charges ($4k). ($6k) other fees/surcharges 1,360 Volume $986k - Water sold 492 MG higher. Faciltiy
Charges $413k - growth. Surcharges/Other fees
Personnel Expense 6,804 7,916 7,719 197 count/backfill, higher trnfr out; Benefits $75k - Higher Medical offset by lower taxes & work comp & (916) Payroll ($609k) - Additional headcount & higher
wages; Benefits ($307k) - Higher medical, 401k, WC
& taxes offset by higher fringe transfer out
Subcontractor Exp 933 885 994 (109)
Legal ($70k) CIAC tax, Regulatory matters, hrs revisions, convenience fees; Temps ($34k) CSR/meter reader
vacancies (foregoing x-train temp), ($36k) Tank maint.,
fees, $8k Sensus/Itron, ($5k) Lab testing, $14k WU/Ebilling; $20k CCB Support Corp. Alloc
(61)
($8k) legal, ($48k) Tank maint., $5 gen. maint.,
Temps ($13k), ($23k) Notify, ($14k) Itron support billing delay, ($11k) Concur fees, $15k lab testing cycle, $5k collection call service, $20k WU/Ebilling;
$47k CCB Support Corp Alloc.
Other Expenses 2,163 2,357 2,677 (320)
($626k) Insurance Reserve adj.; $85k Lower vehicle due to delay in new vehicles, expired leases up for renewal & higher trnfr out; $126k Adv. - $30k CCR delayed to Q1
'21, $32k corp. web promotion delayed to '21, (~$44k
postponed to 2021); $118k office Exp lower -
travel/training savings $49k, telephone lower IVR & eliminated lines $33k, ($53k) Materials - more maint. Lower safety training, landscaping
(514)
($694k) Insurance adj, $94K Office Exp - travel &
training savings; telephone; $25k advertising; $43k
Landscaping extra repairs/start-up new contractor,
$18k Vehicle
Operating & Maintenance Costs 12,712 13,925 14,121 (196) (1,409) M&S Fees 3,833 3,744 3,556 189 Savings in BTS personnel, travel, office 278
Water Purchased Expense 160 179 198 (19)
Lucky Peak BOR Maintenance fee ($8k) higher -
Additional 500 acre ft ($10k) purchased in June due to
collector rehab & Middleton Irrigation long term lease
potential offset by well cleaning chemicals not needed
(38)
($20k) Additional Boise Canal shares, ($8k) Lucky
Peak BOR maintenance. Additional 500 acre ft
($10k) purchased in June due to collector rehab &
Middleton Irrigation long term lease potential
Write-off Expense 286 274 228 46 delayed due to Covid - Collections processed started late 58 Lower write-offs & Leak adjustments due to Covid
General Taxes 1,876 2,198 1,782 416 Lower levy rate than anticipated. School Districts did
not request normal 3% increase due to pandemic. 94 Lower levy rate than anticipated, valuation was
higher but resulting tax is lower
PW, WO, and General Taxes 2,322 2,651 2,208 443 114 Other Income Included in EBITDA (1,494) (1,596) (453) (1,142) (1,041)
AFUDC Exp (1,136) (415) (717) 302 Redwood Creek Pipeline $180k; Spurwing Main project
$26k; Hidden Springs Resv $27k (419) 2019 Sunset Peak, Redwood Creek projects & Brian
Subdivision post closing AFUDC
Provision 86 - 691 (691) New monthly uncollectible reserve calc. (605) New monthly uncollectible reserve calc. Depreciation Expense 9,554 10,013 9,902 112 Revised capex budget (348) Higher Capex budget Amortization Expense - - - - -
27%26%-13%
VEO-W-22-02
IPUC DR 16AttachmentPage 6 of 6
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 43 of 83
JAN 2021 P&L MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Yea Comment (Threshold: $50K)
Revenue 2,584 2,449 2,261 (187) ($139k) Consumption - Water sold (70MG) (323) ($202k) Consumption - Water sold (101MG)
Personnel Expense 709 677 699 (22) Benefits ($31k) - Higher medcal, higher Fringe 10
Operating & Maintenance Costs 1,071 1,057 1,045 12 26
M&S Fees 277 326 317 9 (40) Due to lower insurance expense
Water Purchased Expense 113 174 95 79 19 Timing of BCC shares
Write-off Expense 27 36 24 12 Lower write-offs & Leak adjustments -
Collections delayed due to Covid - Collections processed started Commercial customers
3
General Taxes 162 164 153 11
Lower levy rate than anticipated. School
Districts did not request normal 3% increase due to pandemic. One time adjustment 9
PW, WO, and General Taxes 302 373 271 102 31
Other Income Included in EBITDA (247) 19 22 (3) (268) Non-recoverable - CIAC tax no longer collected from 10/2020 forward per PUC
71050 - AFUDC Gross up - - - - book and tax basis is flowed thru reg asset and
deferred tax liability (balance sheet only)
- difference between book and tax basis is flowed thru reg asset and deferred tax
liability (balance sheet only)
AFUDC Exp (111) (44) (39) (5) (72) 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post closing AFUDC
EBITDA 1,293 719 647 (73) (647)
Depreciation Expense 803 847 856 (9) (52)
Depreciation & Amortization 792 847 444 403 348
EBIT 501 (128) 202 330 (298) Interest & Other Financial Income 325 300 303 (3) 22 Exceptional Items - - - - -
Pre-tax Income 176 (427) (101) 327 (277)
Taxes 41 (118) (51) (67) 92
Total Net Incomes 135 (309) (49) 259 (184)
Effective Tax Rate 23%28%51%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 44 of 83
FEB 2021 MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Yea Comment (Threshold: $50K)
Revenue 2,245 2,205 2,304 99 $106k Consumption - Water sold 55MG =
System 22MG + NRW 33MG; ($5k) Facility 59 $78k Consumption - Water sold 40MG =
Personnel Expense 568 663 653 10 Payroll $3k lower $7k - Higher medical offset by lower Workers Comp, taxes (85) planned headcount. Benefits ($29k) - Higher medical/taxes offset some by higher fringe
Subcontractor Exp 73 76 112 (35) (38) ($45k) Legal accruals
Other Expenses 128 187 132 55 w/low fees, timing of new leases. $7k Lower materials. $7k snow removal timing, $5k adv - Wine to Water delayed due to Covid, $7k
(4)
Operating & Maintenance Costs 918 1,072 1,041 31 (123)
M&S Fees 272 320 294 25 Due to lower BTS spend (L1) and lower supervisory labor within Technical Services (L2) (22)
Due to higher BTS outside contractor
expense (SAAS & Public Cloud, Slogia-L2), offset by lower supervisory labor within
Water Purchased Expense 38 0 87 (87) (49) Timing of additional BCC shares
Write-off Expense 17 28 30 (2) Lower write-offs & Leak adjustments - Collections delayed due to Covid - Collections processed Dec. for Commercial customers
(12)
General Taxes 161 164 153 11 Districts did not request normal 3% increase 8
PW, WO, and General Taxes 216 191 269 (78) (53)
Other Income Included in EBITDA (18) 3 23 (20) (41)
Non-recoverable - CIAC tax no longer
collected from 10/2020 forward per PUC
71050 - AFUDC Gross up - - - - book and tax basis is flowed thru reg asset and
deferred tax liability (balance sheet only)
- difference between book and tax basis is
flowed thru reg asset and deferred tax
liability (balance sheet only)
AFUDC Exp (116) (53) (36) (18) (81)
EBITDA 973 672 712 40 (261)
Depreciation Expense 805 853 858 (4) (53)
Depreciation & Amortization 768 853 947 (94) (179)
EBIT 205 (182) (235) (54) (440)
Interest & Other Financial Income 295 300 293 7 2
Exceptional Items - - - - - Pre-tax Income (90) (481) (528) (47) (438) Taxes (27) (133) 6 (139) (33)
Total Net Incomes (63) (349) (534) (185) (471)
Effective Tax Rate 30%28%-1%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 45 of 83
FEB 2021 YTD
FY20 FY21 FY21FinalWorkingFinal
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 4,829 4,653 4,565 (88) ($32k) Consumption - Water sold (15MG) = System 56MG
+ NRW (71MG); ($51k) Facility; ($5) misc. fees (264)
($124k) Consumption - Water sold (62MG) = System
(5MG) + NRW (57MG); ($133k) Facility; ($6) misc.
Personnel Expense 1,277 1,340 1,352 (13) ($24k) - Higher medical, higher Fringe trnfr, lower WC & (76) Payroll ($70k) higher - Additional headcount. Benefits ($6k) - Higher medcal, higher Fringe trnfr
Other Expenses 271 353 265 88 until replacement vehicles are received. $14k snow
removal. ($17k) Safety training timing. $13k adv - $5k 6
Operating & Maintenance Costs 1,988 2,129 2,086 43 (97)
M&S Fees 549 646 611 35 Lower BTS Expenses (L1+L2) (62) Higher BTS spend (L1 + outside contractors / SAAS and public cloud L2) + higher insurance (L2)
Write-off Expense 44 63 53 10 (9)
General Taxes 323 327 305 22 request normal 3% increase due to pandemic. One time 17
PW, WO, and General Taxes 518 564 540 24 (22)
Other Income Included in EBITD (264) 22 44 (23) (309) Non-recoverable - CIAC tax no longer collected from 10/2020 forward per PUC filing
71050 - AFUDC Gross up - - - -
Budget was removed as the difference between book
and tax basis is flowed thru reg asset and deferred tax
liability (balance sheet only)
- reg asset and deferred tax liability (balance sheet
AFUDC Exp (228) (98) (75) (23) (153) EBITDA 2,266 1,391 1,358 (32) (908)
Depreciation & Amortization 1,560 1,700 1,391 309 169 EBIT 706 (309) (33) 276 (739)
Interest & Other Financial Income 620 599 596 3 24
Exceptional Items - - - - -
Pre-tax Income 86 (909) (629) 280 (715)
Taxes 14 (251) (45) (206) 59
Total Net Incomes 72 (658) (584) 74 (656)
Effective Tax Rate 16%28%7%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 46 of 83
MAR 2021 P&L MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,435 2,454 2,291 (164) ($215k) Consumption - Water sold (108MG) =
System 3MG + NRW (112MG); $54k Facility (144) ($207k) Consumption - Water sold (105MG) = System (22MG) + NRW (83MG); $65k
Facility
Personnel Expense 578 739 623 116
Payroll $66k lower - Vacancies (4) & Higher
transfered out to Capex. $50k - Lower taxes, medical, WC (45)
Subcontractor Exp 79 64 102 (38) license/Regulatory Matters). ($17k) SCADA
Intellution support timing, ($12k) Testing. $8k Notify timing, $10k Well cleaning timing, $8k
(24) ($27k) Legal fees
Other Expenses 221 405 108 298 CCR cancelled, $38k Office ($18k p-card accrual reversal, Misc. travel/training foregone), $11k 113
Operating & Maintenance Costs 1,018 1,353 974 379 44
M&S Fees 314 363 350 13 LTIP/STIP reversal (office of the President), BTS
L2 personnel lower (36) BTS higher LTIP/STIP partially offset by
LTIP/STIP reversal for office of President Water Purchased Expense 3 8 4 5 (0)
Write-off Expense 10 21 20 0 (10)
General Taxes 161 164 153 11 8
Other Income Included in EBITDA (113) 6 25 (18) CIAC tax refunds on projects in service prior to (138) Non-recoverable - CIAC tax no longer collected from 10/2020 forward per PUC
filing
71050 - AFUDC Gross up - - - - Budget was removed as the difference between book and tax basis is flowed thru reg asset and
deferred tax liability (balance sheet only)
-
AFUDC Exp (120) (44) (26) (18) (94) EBITDA 1,162 584 791 207 (370)
Depreciation Expense 805 853 866 (13) (61)
Depreciation & Amortization 767 853 917 (64) (150)
EBIT 395 (269) (126) 143 (521)
Interest & Other Financial Income 348 300 298 2 50
Exceptional Items - - - - - Pre-tax Income 47 (569) (424) 145 (471) Taxes (51) (156) (175) 19 124 Total Net Incomes 98 (413) (249) 164 (347)
Effective Tax Rate -109%27%41%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 47 of 83
MAR 2021 P&L YTD
FY20 FY21 FY21FinalWorkingFinal
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 7,264 7,107 6,856 (252) ($247k) Consumption - Water sold (124MG) = System
59MG + NRW (183MG); $4k Facility; ($8) misc. fees (408)
($331k) Consumption - Water sold (167MG) =
System (27MG) + NRW (140MG); ($68k) Facility; ($8)
Personnel Expense 1,855 2,079 1,975 103 transfer out. Benefits $26k - Higher medical offset w/ (120) Payroll ($134k) higher - Additional headcount. Benefits $13k - Higher medcal, higher Fringe trnfr
Subcontractor Exp 237 203 279 (76) (42) Higher legal fees
Other Expenses 491 758 372 386
$212k - I&D Reserve Adj. $65k under Vehicle due to timing of new/replacement leases. $11k snow removal
delayed due to Covid, $6k Bill insert timing.
119 $106k I&D Reservce Adj. $7k Vehicle, $6k Adv.
Operating & Maintenance Costs 3,006 3,481 3,059 422 (53)
M&S Fees 863 1,008 961 47 Lower BTS outside contractor spend (98) BTS higher LTIP/STIP and increase in outside
contractor spend Water Purchased Expense 155 182 185 (3) (30) Additional BCC shares purchased
Write-off Expense 54 84 74 10 (20) Higher write-offs in 2021 due to Covid impact.
Higher collections in 2020 pre-Covid
General Taxes 483 491 458 33 request normal 3% increase due to pandemic. One time 25
PW, WO, and General Taxes 692 757 717 40 (25)
Other Income Included in EBITD (378) 28 69 (41) $34k - CIAC tax refunds on projects in service prior to
10/2020 PUC filing but final true-up timing delay. $5k EPA
violation fee
(447) Non-recoverable - CIAC tax no longer collected from
10/2020 forward per PUC filing
71050 - AFUDC Gross up - - - - Budget was removed as the difference between book and tax basis is flowed thru reg asset and deferred tax
liability (balance sheet only)
- reg asset and deferred tax liability (balance sheet
71051 - AFUDC Debt (116) (47) (33) (14) Project timing changes (82)
AFUDC Exp (348) (142) (100) (41) (247) EBITDA 3,428 1,975 2,150 175 (1,278)
Depreciation & Amortization 2,327 2,553 2,309 244 19
EBIT 1,100 (578) (159) 419 (1,260) Interest & Other Financial Income 968 899 895 4 72 Exceptional Items - - - - - Pre-tax Income 133 (1,478) (1,054) 424 (1,187) Taxes (37) (407) (356) (51) 318 Total Net Incomes 170 (1,071) (699) 372 (869)
Effective Tax Rate -28%28%34%
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IPUC DR 16
Attachment 2
Page 48 of 83
APR 2021 P&L MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 3,062 3,016 3,496 480 $585k Consumption - Water sold 374MG =
System 245MG + NRW 129MG; ($107k) Facility 434 $408k Consumption - Water sold 208MG =
System 86MG + NRW 122MG; $22k Facility
Personnel Expense 650 699 764 (64)
Payroll ($31k) higher - STIP/LTIP accrual/true-up offset by higher transfered out to Capex.
lower WC & Higher Fringe Transferred
(114)
Subcontractor Exp 128 112 83 29 45 Tank maintenance
Other Expenses 135 277 214 62 - ($20k) pcard accrual, ($13k) IT maint. timing; $22k advertising mostly timing; ($17k) safety (79)
Operating & Maintenance Costs 1,099 1,253 1,262 (9) (163)
M&S Fees 294 334 377 (43) LTIP/STIP reversal and accrual @ 125% of
original budget, BTS L2 lower spend (83) LTIP/STIP reversal and accrual @ 125% of
original budget Water Purchased Expense 15 13 10 3 5
Write-off Expense 17 21 15 6 2
General Taxes 161 164 153 11 8
Other Income Included in EBITDA (22) 4 3 1 (25) Non-recoverable - CIAC tax no longer collected from 10/2020 forward per PUC
filing
71050 - AFUDC Gross up - - - - Budget was removed as the difference between book and tax basis is flowed thru reg asset and
deferred tax liability (balance sheet only)
-
71052 - AFUDC Equity (82) (28) (9) (19) (73)
AFUDC Exp (123) (42) (14) (28) (109) EBITDA 1,621 1,269 1,690 421 69
Depreciation Expense 826 848 877 (29) (51)
Depreciation & Amortization 881 848 867 (20) 14
EBIT 740 422 823 401 83
Interest & Other Financial Income 326 310 285 26 41 Exceptional Items - - - - - Pre-tax Income 414 111 538 427 124 Taxes (132) 26 119 (93) (251) Total Net Incomes 546 86 419 333 (127)
Effective Tax Rate -32%23%22%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 49 of 83
APR 2021 P&L YTD
FY20 FY21 FY21FinalWorkingFinal
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 10,326 10,124 10,352 228 $338k Consumption - Water sold 250MG = System
304MG + NRW (54MG); ($103k) Facility; ($11) misc. fees 26 $77k Consumption - Water sold 41MG = System
59MG + NRW (18MG); ($46k) Facility; ($8) misc. fees
Personnel Expense 2,505 2,778 2,739 39 Payroll $46k lower - Direct labor vacancies & higher transfer out. Benefits ($7k) - Higher medical offset w/
higher Fringe trnfr, lower WC & taxes
(234) higher transfered. Benefits ($30k) - Higher
medical/401k/taxes offset by higher Fringe trnfr,
Subcontractor Exp 365 315 362 (47)
($80k) Legal fees (Reg. matters, Labor matters, FCC
licensing, damage claims, WBK); ($17k) SCADA IT timing; $55k Well/tank maint. timing due to vendor availability
3
Other Expenses 626 1,035 586 448 settlement timing; $83k under Vehicle due to timing of new/replacement leases. $86k adv - $45k Extra printed
CCR canceled. $19k delayed due to Covid, $21k Bill insert
39
Credit to Adjusting I&D Reserve for Auto, Workers Comp and General Casualty based on information
provided by Insurance Director offset by higher
safety training and office expense
Operating & Maintenance Costs 4,106 4,734 4,321 413 (216)
M&S Fees 1,157 1,342 1,338 4 Lower BTS spend, offset by LTIP/STIP reversal and accrual
@125% (181) LTIP/STIP reversal and BTS increase in outside
contractor spend Water Purchased Expense 170 196 195 0 (25) Additional BCC shares purchased
Write-off Expense 71 105 89 15 Lower write-offs & Leak adjustments - Collections (18) Higher write-offs in 2021 due to Covid impact. Higher collections in 2020 pre-Covid
General Taxes 644 655 611 44 request normal 3% increase due to pandemic. One time 33
PW, WO, and General Taxes 886 955 895 60 (10)
Other Income Included in EBITD (400) 32 72 (40) $34k - CIAC tax refunds on projects in service prior to
10/2020 PUC filing but final true-up timing delay. $5k EPA violation fee
(472) Non-recoverable - CIAC tax no longer collected from 10/2020 forward per PUC filing
71050 - AFUDC Gross up - - - -
Budget was removed as the difference between book
and tax basis is flowed thru reg asset and deferred tax
liability (balance sheet only)
- reg asset and deferred tax liability (balance sheet
71051 - AFUDC Debt (157) (61) (38) (23) Project timing changes (119)
AFUDC Exp (471) (184) (114) (69) (356)
EBITDA 5,049 3,244 3,840 596 (1,209)
Depreciation & Amortization 3,208 3,401 3,176 225 32 EBIT 1,840 (157) 664 820 (1,177) Interest & Other Financial Income 1,293 1,210 1,180 30 113 Exceptional Items - - - - - Pre-tax Income 547 (1,366) (516) 850 (1,063) Taxes (169) (381) (237) (145) 67 Total Net Incomes 716 (985) (280) 706 (996)
Effective Tax Rate -31%28%46%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 50 of 83
MAY 2021 P&L MTD
FY20 FY21 FY21 FY21
Final Working Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Vs. Budget Comment (Threshold: $50K)Vs. Prior Year Vs. Prior Year Comment (Threshold: $50K)
4,732 4,884 4,598 4,975 91 $236k Consumption - Water sold 204MG =
System 198MG + NRW 6MG; ($140k) Facility 377 $438k Consumption - Water sold 204MG = System 198MG + NRW 6MG; ($55k) Facility
(growth steady but timing off compared to plan)
243 $266k Consumption - Water sold 106MG = System 136MG + NRW (30MG); ($20k) Facility
616 682 682 (1,007) 1,689
retirement vacation balance payout & higher
Opex OT. Benefits $1,738k - Higher medical
case settlement & lower WC & higher Fringe
transferred
1,689
Payroll ($49k) - Exempt pay-in-range above plan
& retirement vacation balance payout & higher Opex OT. Benefits $1,738k - Higher medical offset by $1,789 Pension/PBOB adj. related to
transferred
1,622
Payroll ($95k) - Vacancies in 2020 filled now.
Benefits $1,717k - Higher medical offset by $1,789 Pension/PBOB adj. related to rate case
settlement & higher Fringe transferred
41 48 48 28 20 20 13
46 134 134 102 32 ($31k) legal, ($10k) lab testing; $7k temp labor, $18k SCADA support paid earlier, $30k Tank 32 ($31k) legal, ($10k) lab testing; $7k temp labor, $18k SCADA support paid earlier, $30k Tank (56) ($31k) legal, ($17k) lab testing; ($5k) CCB support
236 354 134 56 298 $16k Web marketing campaign, $26k NAWC dues timing, $13 p-card accrual, $11k transportation 79 $14k lower PUC fees, $16k Web marketing campaign, $26k NAWC dues timing, $13 p-card 180
$147k 2020 Rate case amort; $13k lower
regulatory fees; Lower materials &
transportation
Operating & Maintenance Costs 1,160 1,443 1,223 (569) 2,011 1,792 1,729
M&S Fees 265 326 326 342 (16) Increase in personnel expenses, mostly BTS (L1 (16) Increase in personnel expenses, mostly BTS (L1 (77) Higher BTS spend (outside contractors,
0 - - 11 (11) (11) (11)
PW, WO, and General Taxes 171 177 177 169 8 8 2
Other Income Included in EBITDA (326) 11 11 547 (536)
($545k) Record the adjustment to the TCJA stub
period regulatory liability based on the final
settled amount. per Rate Case SUZ-W-20-02, (536)
($545k) Record the adjustment to the TCJA stub
period regulatory liability based on the final
settled amount. per Rate Case SUZ-W-20-02, (872)
Non-recoverable - CIAC tax no longer collected
from 10/2020 forward per PUC filing ($338k)
in 2020 & ($545k) TCJA Rate Case adj.
- - - - - Budget was removed as the difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
- Budget was removed as the difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
-
Starting 1/1/2020, no more P&L impact. The difference between book and tax basis is
flowed thru reg asset and deferred tax liability
(balance sheet only)
AFUDC Exp (70) (42) (42) (9) (34) (34) (61)
EBITDA 3,532 2,970 2,904 4,495 1,525 1,591 963
810 845 830 881 (36) Capex timing changes (51) Capex timing changes (70)
Depreciation & Amortization 815 845 830 862 (17) (32) (48) EBIT 2,717 2,125 2,074 3,633 1,508 1,559 916 Interest & Other Financial Income 315 301 301 293 8 8 23
Exceptional Items - - - 85 (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def. Pension, $43k Def. Rate Case, $35k Def.
Power, $3k Def. tank painting
(85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def. Pension, $43k Def. Rate Case, $35k Def.
Power, $3k Def. tank painting
(85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def. Pension, $43k Def. Rate Case, $35k Def.
Power, $3k Def. tank painting
Pre-tax Income 2,402 1,824 1,772 3,255 1,431 1,482 853
Taxes 836 483 470 179 304 290 656 Total Net Incomes 1,566 1,340 1,303 3,075 1,735 1,773 1,510
Effective Tax Rate 35%27%27%6%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 51 of 83
MAY 2021 P&L YTD
FY20 FY21 FY21 FY21
Final Working Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Vs. Budget Comment (Threshold: $50K)
Revenue 15,058 15,008 14,950 15,327 319 $574k Consumption - Water sold 455MG = System 502MG + NRW (47MG); ($243k) Facility; ($13) misc. fees 269 $343k Consumption - Water sold 147MG = System
195MG + NRW (48MG); ($66k) Facility; ($8) misc.
Personnel Expense 3,121 3,460 3,421 1,732 1,728
Payroll ($3k) - Benefits $1,731k - Higher
medical/401k/taxes offset by $1,789 Pension/PBOB adj. related to rate case settlement & lower WC & higher
Fringe transferred
1,388
Payroll ($300k) - Vacancies in 2020 filled now.
Benefits $1,688k - Higher medical/taxes/401k offset by ($1,789) Pension/PBOB adj. related to rate case
settlement & higher Fringe transferred
Chemical Expense 103 126 122 103 23 $16k Well cleaning chemicals; phosphate invoice timing 1
Subcontractor Exp 411 449 497 465 (15) Higher legal fees offset by well/tank maint. timing (54) ($31k) legal, ($17k) lab testing; ($2k) CCB support
Other Expenses 861 1,389 721 642 746
$212k - I&D Reserve Adj., $288k Rate case amort, $94k
under Vehicle due to timing of new/replacement leases.
$106k adv - $45k Extra printed CCR canceled. $16k web
marketing., $14k lower regulatory fees
219 $106k I&D Reservce Adj., $148k 2020 Rate case
amort., ($37k) Safety training moved up
Operating & Maintenance Costs 5,266 6,177 5,544 3,753 2,424 1,513
M&S Fees 1,422 1,668 1,664 1,680 (12) (258) Higher Personnel expenses (LTIP/STIP) and BTS
increase in outside contractor spend
Water Purchased Expense 170 196 195 206 (11) Lease of extra 550 acre ft of water storage for 2021 only (36) Additional BCC shares purchased
Write-off Expense 81 118 103 94 24 due to Covid - Collections processed started Dec. on
Commercial customers. June to start Residential (14) Higher write-offs in 2021 due to Covid impact.
Higher collections in 2020 pre-Covid
General Taxes 805 818 774 763 55 request normal 3% increase due to pandemic. One time 41
PW, WO, and General Taxes 1,056 1,132 1,072 1,064 68 (8)
Other Income Included in EBITDA (726) 43 83 618 (576)
($545k) Record the adjustment to the TCJA stub period
regulatory liability based on the final settled amount. per
Rate Case SUZ-W-20-02, effective date May 1, 2021,
(1,344) Non-recoverable - CIAC tax no longer collected from
10/2020 forward per PUC filing & TCJA Rate case adj.
71050 - AFUDC Gross up - - - - -
Budget was removed as the difference between book and
tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
- difference between book and tax basis is flowed thru
reg asset and deferred tax liability (balance sheet
71051 - AFUDC Debt (181) (75) (52) (41) (35) Project timing changes (140)
AFUDC Exp (541) (226) (157) (123) (103) (418)
EBITDA 8,580 6,214 6,743 8,335 2,120 (245)
Depreciation & Amortization 4,023 4,246 4,006 4,038 208 (15) EBIT 4,557 1,968 2,737 4,296 2,328 (261)
Interest & Other Financial Income 1,609 1,511 1,481 1,473 38 136
Exceptional Items - - - 85 (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def.
Pension, $43k Def. Rate Case, $35k Def. Power, $3k Def. (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def.
Pension, $43k Def. Rate Case, $35k Def. Power, $3k
Pre-tax Income 2,949 457 1,256 2,738 2,281 (210) Taxes 667 102 233 (57) 159 724 Total Net Incomes 2,282 355 1,023 2,796 2,440 514
Effective Tax Rate 23%22%19%-2%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 52 of 83
JUNE 2021 P&L MTD
FY20 FY21 FY21 FY21
Final Working Working Final
($$ in '000)Actuals Budget Actuals Vs. Prior Year Comment (Threshold: $50K)
Revenue 4,905 5,917 5,571 6,660 1,089
$1.33M Consumption - Water sold 513MG =
System 370MG + NRW 143MG; $64k Facility;
($303k) - ($3k) Deferred intervenor funding &
($300k) pension deferral 1/21-5/21 per rate
1,754
$1.854M Consumption - Water sold 643MG =
System 576MG + NRW 67MG; $203k Facility;
($300k) pension deferral 1/21-5/21 per rate
Personnel Expense 631 694 694 758 (64) Workers comp offset by higher Fringe (126) pay-in-range increases. Benefits ($82k) -
Higher medical & WC offset by higher fringe
Other Expenses 414 448 228 188 40 $81k IBNR insurance adj. per Insurance 225 insurance adj.; ($55k) transp'n insurance adj.
Operating & Maintenance Costs 1,399 1,544 1,324 1,417 (93) (18)
M&S Fees 221 336 331 331 - Favorable BTS (outside contractors) (110)
Unfavorable BTS (supervisory labor, outside
contractors, employee health and life
PW, WO, and General Taxes 185 175 175 173 2 12
Other Income Included in EBITDA (103) 8 8 14 (6) (116) CIAC Tax no longer collected after 10/2020
71050 - AFUDC Gross up - - - - -
Budget was removed as the difference
between book and tax basis is flowed thru reg
asset and deferred tax liability (balance sheet
only)
-
Starting 1/1/2020, no more P&L impact. The
difference between book and tax basis is
flowed thru reg asset and deferred tax
liability (balance sheet only)
71051 - AFUDC Debt (9) (14) (14) (2) (12) (7)
AFUDC Exp (27) (43) (43) (9) (34) (18)
EBITDA 3,231 3,896 3,769 4,734 965 1,503
Depreciation Expense 840 849 834 803 31 Capex timing & PUC rate order changes 37
Depreciation & Amortization 949 849 834 886 (52) 63
EBIT 2,282 3,048 2,936 3,848 912 1,566
Interest & Other Financial Income 319 302 302 290 12 29
Exceptional Items - - - - - -
Pre-tax Income 1,963 2,746 2,634 3,557 923 1,595
Taxes 511 730 700 774 (74) (263) Total Net Incomes 1,452 2,016 1,934 2,784 850 1,332
Effective Tax Rate 26%27%27%22%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 53 of 83
JUNE 2021 P&L YTD
($$ in '000)Actuals Budget Actuals Vs. Budget Vs. Budget Comment (Threshold: $50K)
19,963 20,925 20,898 21,987 1,061
$1.639M Consumption - Water sold 967MG = System 871MG + NRW 96MG; ($260k) Facility - Growth strong,
($7k) Deferred intervenor funding & ($300k) pension deferral 1/21-5/21 per rate order
1,089
$1.33M Consumption - Water sold 513MG =
System 370MG + NRW 143MG; $64k Facility; ($303k) - ($3k) Deferred intervenor funding &
($300k) pension deferral 1/21-5/21 per rate order
2,024
$2.197M Consumption - Water sold 790MG = System 772MG + NRW 19MG; $137k Facility; ($8) misc. fees; ($307k) - ($7k) Deferred intervenor funding & ($300k) pension deferral 1/21-5/21 per rate order
3,752 4,154 2,426 2,490 1,664
Payroll $7k - Benefits $1,657k - Higher
related to rate case settlement & lower WC & higher Fringe transferred
(64) Payroll $11k - Direct labor vacancies due to
retirements. Benefits ($74k) - Higher medical & Workers comp offset by higher Fringe transferred
1,262
Payroll ($344k) - Vacancies in 2020 filled now. Benefits $1,606k - Higher medical/taxes/401k
offset by ($1,803) Pension/PBOB adj. related to rate case settlement & higher Fringe transferred
1,275 1,837 870 830 1,006
$294k - Insurance Adjs., $507k Rate case amort, $57k
under Vehicle due to timing of new/replacement leases. $104k adv - $45k Extra printed CCR canceled. $16k web
marketing., $14k lower regulatory fees; $50k misc. SAMS timing/travel & training savings.
40 $81k IBNR insurance adj. per Insurance Director; ($37k) transp'n due to insurance adj.445
$308k I&D Reservce Adj., $296k 2020 Rate case
amort., ($47k) Safety training moved up, uniforms for new employees, ($69k) transp'n, ($56k) misc.
office (more Cityworks licenses)
Operating & Maintenance Costs 6,665 7,721 5,077 5,170 2,552 (93) 1,495
M&S Fees 1,643 2,004 2,016 2,011 (7) 5 (368) Higher Personnel expenses (STIP), depreciation and
insurance
Water Purchased Expense 180 196 207 212 (16) (5) (31) Additional BCC shares purchased
95 130 106 110 20 delayed due to Covid - Collections processed started Dec. on Commercial customers. June to start (4) (15) Higher write-offs in 2021 due to Covid impact. Higher collections in 2020 pre-Covid
966 982 927 916 66 not request normal 3% increase due to pandemic. One 11 50
PW, WO, and General Taxes 1,241 1,307 1,240 1,237 70 3 3
Other Income Included in EBITDA (829) 51 627 632 (581)
($545k) Record the adjustment to the TCJA stub period
regulatory liability based on the final settled amount.
($36k) CIAC tax refund carry-over on projects in service
(5) (1,461) Non-recoverable - CIAC tax no longer collected from 10/2020 forward per PUC filing & TCJA Rate
case adj.
- - - - - Budget was removed as the difference between book
and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
- Budget was removed as the difference between
book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
- difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance
(190) (90) (55) (43) (47) (12) (147)
(378) (179) (111) (89) (90) (22) (289)
AFUDC Exp (568) (269) (166) (132) (137) (34) (436) EBITDA 11,811 10,111 12,104 13,068 2,958 964 1,258
Depreciation & Amortization 4,972 5,095 4,872 4,924 170 (52) 48 EBIT 6,839 5,016 7,232 8,144 3,128 912 1,305 Interest & Other Financial Income 1,928 1,813 1,775 1,763 50 12 165
Exceptional Items - - 85 85 (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def. Pension, $43k Def. Rate Case, $35k Def. Power, $3k (0) (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def. Pension, $43k Def. Rate Case, $35k Def. Power,
Pre-tax Income 4,911 3,203 5,372 6,296 3,093 924 1,385 Taxes 1,177 832 834 1,388 (556) (554) (210) Total Net Incomes 3,734 2,371 4,538 4,908 2,537 370 1,174
Effective Tax Rate 24%26%16%22%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 54 of 83
JUL 2021 P&L MTD
($$ in '000)Actuals Budget Actuals Vs. Budget Vs. Budget Comment (Threshold: $50K)Vs. Prior Year Comment (Threshold: $50K)
Revenue 6,642 7,586 7,141 7,654 68 $213k Consumption - Water sold 191MG =
System 272MG + NRW (82MG); ($149k) Facility 513 $573k Consumption - Water sold 191MG =
System 272MG + NRW (82MG); ($64k) Facility 1,012 $988k Consumption - Water sold 289MG = System 422MG + NRW (133MG); $18k
Personnel Expense 665 706 706 708 (2) Payroll $4k - Benefits ($6k) - Higher medical offset by lower WC & higher Fringe transferred (2) Payroll $4k - Benefits ($6k) - Higher medical offset by lower WC & higher Fringe transferred (43) Vacancies in 2020 filled
Subcontractor Exp 123 106 106 166 (61) ($6k) InfoCare license renewal timing, ($12k) legal (reg.matters), $7k temps, ($14k) tank maint. timing; ($16k) lab testing (PFAS/SOCs), ($8k) Notify timing, ($9k) WU fees; ($4k) CCB
(61)
($6k) InfoCare water modeling license renewal timing, ($12k) legal (reg.matters), $7k temps, ($14k) tank maint. timing; ($16k) lab testing (PFAS/SOCs), ($8k) Notify timing, ($9k) WU May fees reclassed from defrd; ($4k) CCB
(43)
Other Expenses 193 256 36 84 171 (48) 109 2020 Rate case amortizations
Operating & Maintenance Costs 1,356 1,491 1,491 1,418 73 73 (61)
M&S Fees 271 329 329 339 (9) Favorable BTS (outside contractors) (9) Favorable BTS (outside contractors) (68) Unfavorable BTS (supervisory labor, outside contractors, employee health and life
Water Purchased Expense 0 - - 42 (42) ADDITIONAL WATER BANK RENTAL - 5.52 CFS (42) ADDITIONAL WATER BANK RENTAL - 5.52 CFS (42)
PW, WO, and General Taxes 182 179 179 209 (30) (30) (27)
Other Income Included in EBITDA (189) 4 4 37 (33) ($32k) FCC license penalty allocated by
corporate legal (33) ($32k) FCC license penalty allocated by
corporate legal (226) CIAC Tax no longer collected after 10/2020
71050 - AFUDC Gross up - - - - - book and tax basis is flowed thru reg asset and
deferred tax liability (balance sheet only)
-
Budget was removed as the difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
-
Starting 1/1/2020, no more P&L impact. The difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
AFUDC Exp (32) (43) (43) (12) (31) (31) (19)
EBITDA 5,053 5,625 5,181 5,664 39 483 611
Depreciation Expense 831 854 854 829 25 Capex timing & PUC rate order changes 25 Capex timing & PUC rate order changes 2
Depreciation & Amortization 938 854 854 788 66 66 150
EBIT 4,115 4,771 4,327 4,876 104 549 761 Interest & Other Financial Income 321 302 302 290 12 12 32
Exceptional Items - - - - - - - Pre-tax Income 3,793 4,469 4,025 4,586 116 561 792
Taxes 881 1,191 1,191 1,176 15 15 (295) Total Net Incomes 2,913 3,279 2,834 3,410 131 576 497
Effective Tax Rate 23%27%30%26%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 55 of 83
JULY 2021 P&L YTD
FY20 FY21 FY21 FY21
Final Working Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Vs. Budget Comment (Threshold: $50K)
26,605 28,511 27,661 29,641 1,130
$1.852M Consumption - Water sold 1.158 BG = System
Pension deferral 1/21-5/21 per rate order
1,979
$2.34M Consumption - Water sold 907MG =
System 840MG + NRW 68MG; ($54k) Facility;
4,417 4,860 3,032 3,198 1,662
Payroll $11k - Benefits $1,651k - Higher medical/401k/taxes offset by $1,803 Pension/PBOB adj.
related to rate case settlement & lower WC & higher
Fringe transferred
(166) Payroll ($35k) - Exempt pay-in-range adj. Benefits
higher Fringe transferred
210 252 249 241 11 7
617 638 685 711 (73) maint. timing/hydrovac savings, ($38k) lab testing (26) Higher legal & lab testing
1,468 2,092 989 915 1,178
$294k - Insurance Adjs., $716k Rate case amort, $53k
$97k adv - $45k Extra printed CCR canceled. $16k web
marketing., $14k lower regulatory fees; $44k misc.
SAMS timing/travel & training savings.
75 $81k IBNR insurance adj. per Insurance Director; $14k lower regulatory fees, ($30k) transp'n due to
insurance adj. $11k misc advertising
Operating & Maintenance Costs 8,021 9,212 8,360 6,587 2,625 1,773
M&S Fees 1,915 2,334 2,329 2,350 (16) (21) Higher Personnel expenses (STIP), depreciation and insurance
Water Purchased Expense 181 196 196 254 (58) (59)
115 145 130 123 22 delayed due to Covid - Collections processed started
Dec. on Commercial customers. June to start 6
1,127 1,145 1,102 1,069 76 33
PW, WO, and General Taxes 1,423 1,487 1,427 1,446 40 (19)
Other Income Included in EBITDA (1,018) 55 95 669 (614)
($545k) Record the adjustment to the TCJA stub period regulatory liability based on the final settled amount. per Rate Case SUZ-W-20-02, effective date May 1, 2021, ($36k) CIAC tax refund carry-over on projects in service
(574)
($545k) Record the adjustment to the TCJA stub period regulatory liability based on the final settled amount. per Rate Case SUZ-W-20-02, effective date May 1, 2021, ($36k) CIAC tax refund carry-over on projects in service prior to 10/20 rule changes,
- - - - - Budget was removed as the difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only) - Budget was removed as the difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
(200) (104) (81) (46) (58) (35)
(400) (208) (162) (98) (110) (64)
AFUDC Exp (600) (312) (243) (144) (168) (99) EBITDA 16,864 15,736 15,693 18,732 2,997 3,039
Depreciation & Amortization 5,910 5,948 5,694 5,713 236 (19) EBIT 10,954 9,787 10,000 13,020 3,232 3,020 Interest & Other Financial Income 2,249 2,115 2,085 2,053 62 32
Exceptional Items - - 85 85 (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def.
Pension, $43k Def. Rate Case, $35k Def. Power, $3k Def.
tank painting
(0) Rate case true-ups: $10k Def. Conv. fees, ($6k)
Def. Pension, $43k Def. Rate Case, $35k Def.
Power, $3k Def. tank painting
24%26%27%24%
VEO-W-22-02
IPUC DR 16
Attachment
Page 13 of 23
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 56 of 83
AUG 2021 P&L MTD
FY20 FY21 FY21 FY21
Final Working Working Final
($$ in '000)Actuals Budget Vs. Prior Year Comment (Threshold: $50K)
Revenue 6,976 7,381 6,949 7,392 443 $400k Consumption - Water sold 160MG =
System (17MG) + NRW 177MG; $45k Facility 416 $303k Consumption - Water sold 32MG =
System (95MG) + NRW 127MG; $112 Facility
Personnel Expense 629 689 695 796 (101)
Payroll ($57k) - Higher exempt labor (pay-in-range, additional headcount) - Benefits ($43k) -
Higher medical offset by lower WC & higher
Fringe transferred
(167) Vacancies from 2020 filled & additional
headcount & higher wages
Subcontractor Exp 89 112 112 70 42 savings, $6k InfoWater timing, $13k legal 20
Operating & Maintenance Costs 1,261 1,429 1,215 1,276 (61) (14)
M&S Fees 279 329 329 327 2 Favorable BTS (outside contractors) (48)
Unfavorable BTS (supervisory labor, outside
contractors, employee health and life
(5)
PW, WO, and General Taxes 178 186 186 176 10 2
Other Income Included in EBITDA (85) 3 3 13 (10) (98) CIAC Tax no longer collected after 10/2020
71050 - AFUDC Gross up 12 - - - -
Budget was removed as the difference
between book and tax basis is flowed thru reg
asset and deferred tax liability (balance sheet
only)
12
Starting 1/1/2020, no more P&L impact. The
difference between book and tax basis is
flowed thru reg asset and deferred tax
liability (balance sheet only)
AFUDC Exp 46 (42) (19) (11) (8) 57 EBITDA 5,297 5,478 5,236 5,612 376 315
Depreciation & Amortization 992 869 831 737 94 255
EBIT 4,305 4,609 4,405 4,875 470 570
Interest & Other Financial Income 319 302 302 288 13 31
Exceptional Items - - - - - - Pre-tax Income 3,986 4,307 4,104 4,587 483 601
Taxes 951 1,147 1,147 1,109 38 (158)
Total Net Incomes 3,034 3,160 2,956 3,478 521 443
Effective Tax Rate 24%27%28%24%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 57 of 83
AUG 2021 P&L YTD
($$ in '000)Actuals Budget
33,581 35,892 36,589 37,033 1,141
$1.903M Consumption - Water sold 1.318 BG = System 1.127 BG + NRW 191MG; ($448k) Facility - Growth
strong, contribute to calenderization; ($18) misc. fees; ($300k) - Pension deferral 1/21-5/21 per rate order -
Budget included 10% rate outcome vs. 3.55% current
443 $400k Consumption - Water sold 160MG = System (17MG) + NRW 177MG; $45k Facility 3,452
$3.488M Consumption - Water sold 1.111 BG =
System 1.099 BG + NRW 12MG; $267k Facility; ($6) misc. fees; ($300k) - Pension deferral 1/21-
5/21 per rate order
5,046 5,549 3,893 3,993 1,555
Payroll ($52k) - Benefits $1,607k - Higher medical/401k/WC offset by $1,803 Pension/PBOB adj.
related to rate case settlement & higher Fringe transferred & lower taxes
(101)
Payroll ($57k) - Higher exempt labor (pay-in-range, additional headcount) - Benefits ($43k) - Higher
medical offset by lower WC & higher Fringe transferred
1,052
Payroll ($523k) - Vacancies in 2020 filled now. Benefits $1,575k - Higher medical/taxes/401k
offset by ($1,803) Pension/PBOB adj. related to rate case settlement & higher Fringe transferred
271 323 312 319 4 (7) (48)
706 750 823 780 (31) 42 $6k InfoWater timing, $13k legal accrual reversal; (74) Higher legal & lab testing, lower temps
1,627 2,332 935 937 1,395
$294k - Insurance Adjs., $932 Rate case amort, $72k
under Vehicle due to timing of new/replacement leases. $94k adv - $45k Extra printed CCR canceled. $16k web marketing., $14k lower regulatory fees; $40k misc. SAMS timing/travel & training savings.
(2) 690
$308k I&D Reservce Adj., $578k 2020 Rate case
amort., ($51k) Safety training moved up, uniforms for new employees, ($71k) transp'n, ($74k) misc.
office (more Cityworks licenses)
Operating & Maintenance Costs 9,282 10,641 7,802 7,863 2,778 (61) 1,419
M&S Fees 2,194 2,662 2,679 2,677 (15) 2 (483) Higher Personnel expenses (STIP), depreciation and insurance
Water Purchased Expense 181 197 255 259 (62) (4) (78)
133 167 145 142 25 delayed due to Covid - Collections processed started Dec. on Commercial customers. June to start 4 (9)
1,287 1,309 1,233 1,222 87 not request normal 3% increase due to pandemic. One 11 66
PW, WO, and General Taxes 1,601 1,673 1,632 1,622 50 10 (22)
Other Income Included in EBITDA (1,103) 58 672 682 (624)
($545k) Record the adjustment to the TCJA stub period regulatory liability based on the final settled amount.
($36k) CIAC tax refund carry-over on projects in service
(10) (1,784) Non-recoverable - CIAC tax no longer collected from 10/2020 forward per PUC filing & TCJA Rate
case adj.
(189) (118) (52) (49) (69) (2) (139)
(377) (236) (112) (106) (130) (6) (271)
AFUDC Exp (554) (355) (164) (155) (199) (8) (399)
EBITDA 22,161 21,214 23,968 24,344 3,131 376 2,183
Depreciation & Amortization 6,902 6,817 6,543 6,449 368 94 453 EBIT 15,259 14,396 17,425 17,895 3,499 470 2,636 Interest & Other Financial Income 2,569 2,417 2,355 2,341 75 13 227
Exceptional Items - - 85 85 (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def.
Pension, $43k Def. Rate Case, $35k Def. Power, $3k - (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def.
Pension, $43k Def. Rate Case, $35k Def. Power,
Pre-tax Income 12,690 11,980 14,985 15,469 3,489 483 2,778 Taxes 3,010 3,170 3,711 3,673 (503) 38 (663)
Total Net Incomes 9,681 8,810 11,274 11,796 2,986 521 2,115
Effective Tax Rate 24%26%25%24%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 58 of 83
SEP 2021 P&L MTD
($$ in '000)Actuals Actuals Vs. Prior Year Comment (Threshold: $50K)
Revenue 5,725 5,263 5,441 178
($38k) Consumption - Water sold (18MG) =
System 176MG + NRW (193MG); ($84k) Facility;
$300k deferral reversal (pension funding qtrly
adj)
(284)
($612k) Consumption - Water sold (336MG) = System
(40MG) + NRW (297MG); $36k Facility; $300k deferral
reversal
Personnel Expense 641 710 709 1 Payroll ($12k) - Benefits $13k - Higher medical
offset by lower WC & higher Fringe transferred
& Pension/PBOP deferr offset ($149k)
(68) Vacancies from 2020 filled & additional headcount & higher wages. Higher medical
Energy Expense 241 231 260 (29) (19) Higher gross production
Operating & Maintenance Costs 1,283 1,270 1,346 (76) (63)
M&S Fees 330 329 327 2 3
Water Purchased Expense 0 - 0 (0) (0)
Write-off Expense 21 22 22 (1) (1)
General Taxes 161 164 153 11 8
CIAC Tax no longer collected after 10/2020 71050 - AFUDC Gross up - - - - -
71051 - AFUDC Debt (15) (10) (2) (9) (13)
71052 - AFUDC Equity (30) (28) (4) (24) (26)
Provision (13) - (20) 20 New monthly uncollectible reserve calc. 7 New monthly uncollectible reserve calc. Depreciation Expense 832 841 836 5 (4)
Amortization Expense - - - - -
34%25%50%
VEO-W-22-02
IPUC DR 16
Attachment
Page 16 of 23
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 59 of 83
SEP 2021 P&L YTD
FY20 FY21 FY21 FY21
Final Working Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Vs. Budget Comment (Threshold: $50K)
39,306 41,483 41,853 42,474 991
$1.621M Consumption - Water sold 1.3 BG = System 1.303 BG + NRW (3MG); ($615k) Facility - Growth strong, contribute to calenderization; ($17) misc. fees; - Budget included 10% rate
outcome vs. 3.55% current forecast
621
($38k) Consumption - Water sold (18MG) = System
176MG + NRW (193MG); ($84k) Facility; $300k
deferral reversal (pension funding qrtly adj)
3,168 $2.877M Consumption - Water sold 775MG = System 1.059 BG + NRW (284MG); $303k Facility
5,687 6,248 4,603 4,703 1,545 (100) Payroll ($12k) - Benefits $13k - Higher medical offset by lower WC & higher Fringe transferred & Pension/PBOP deferral offset ($149k)984 Higher wages. Benefits $1,576k - Higher
medical/taxes/401k offset by ($1,803)
Pension/PBOB adj. related to rate case settlement
1,874 1,908 2,071 2,093 (185) (22) Follows volume (219)
333 369 358 385 (16) (27) Follows volume, price increasing (52)
1,893 2,751 1,134 1,139 1,612 (5) 754
$375k I&D Reservce Adj., $722k 2020 Rate case
amort., ($55k) Safety training/uniforms for new
employees, ($210k) transp'n (insurance), ($78k)
misc. office (more Cityworks licenses)
Operating & Maintenance Costs 10,565 12,110 9,072 9,209 2,901 (137) 1,356
M&S Fees 2,523 2,991 3,008 3,004 (12) 4 (480) Higher Personnel expenses (STIP), depreciation
(primarily BTS).
Water Purchased Expense 181 197 255 260 (63) (5) (79)
154 189 167 164 24 3 (10)
1,448 1,473 1,396 1,374 98 22 74
Lower levy rate than anticipated. School Districts
did not request normal 3% increase due to
pandemic. One time adjustment due to Covid
PW, WO, and General Taxes 1,783 1,858 1,818 1,798 60 20 (15)
Other Income Included in EBITDA (1,157) 66 700 713 (647)
($545k) Record the adjustment to the TCJA stub
period regulatory liability based on the final
settled amount. per Rate Case SUZ-W-20-02,
effective date May 1, 2021, ($36k) CIAC tax
refund carry-over on projects in service prior to
10/20 rule changes, ($32) FCC penalty
(13) (1,870) Non-recoverable - CIAC tax no longer collected
from 10/2020 forward per PUC filing & TCJA Rate
case adj.
(204) (133) (62) (51) (82) (11) (153)
(407) (266) (140) (110) (156) (30) (297)
AFUDC Exp (599) (399) (202) (161) (238) (41) (438) EBITDA 26,190 24,857 27,457 27,911 3,054 454 1,721
Depreciation & Amortization 7,721 7,690 7,384 7,265 424 118 456 EBIT 18,470 17,167 20,073 20,646 3,479 573 2,176
Interest & Other Financial Income 2,890 2,721 2,659 2,631 91 29 259
Exceptional Items - - 85 85 (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def. Pension, $43k Def. Rate Case, $35k Def. Power, $3k Def. tank painting
- (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def. Pension, $43k Def. Rate Case, $35k Def.
Pre-tax Income 15,580 14,446 17,329 17,930 3,484 601 2,350
Taxes 3,982 3,825 4,289 5,054 (1,229) (764) (1,072)
Total Net Incomes 11,598 10,621 13,039 12,876 2,255 (163) 1,278
Effective Tax Rate 26%26%25%28%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 60 of 83
OCT 2021 P&L MTD
FY20 FY21 FY21 FY21
Final Working Final Final
($$ in '000)Actuals Budget Vs. Prior Year Comment (Threshold: $50K)
Revenue 3,358 3,420 3,220 3,801 581 $542k Consumption - Water sold 154MG = System
40MG + NRW 114MG; $39k Facility 442 $442k Consumption - Water sold 114MG = System
(42MG) + NRW 155MG; $81k Facility
Personnel Expense 627 669 703 706 (3) (79)
Other Expenses 130 273 84 13 71 timing; $12k misc IT license renewal timing (GPS, 117 2020 Rate case amortizations
Operating & Maintenance Costs 1,072 1,216 1,093 1,042 52 31
M&S Fees 362 323 323 340 (18) 21
Water Purchased Expense - 0 0 - 0 -
Write-off Expense 16 24 24 20 3 (4)
General Taxes 161 164 164 153 11 8
CIAC Tax no longer collected after 10/2020 71050 - AFUDC Gross up - - - - - -
71051 - AFUDC Debt (16) (16) (12) (3) (9) (13)
71052 - AFUDC Equity (31) (32) (32) (8) (23) Whistle Pig, CWTP Membranes timing (23)
Provision 126 - - (20) 20 New monthly uncollectible reserve calc. 146 New monthly uncollectible reserve calc.
Depreciation Expense 834 830 885 686 200 Rates changed 148 Rates changed
Amortization Expense - - - 151 (151)
Incorrect COR account should be mapped to
Depreciation. Corp. will submit a form to change the
mapping in Hyperion and FCCS. It looks like it’s
already mapping to Depreciation in Peoplesoft
(151)
Incorrect COR account should be mapped to
Depreciation. Corp. will submit a form to change the
mapping to Depreciation in Peoplesoft
Depreciation & Amortization 960 830 885 817 68 143
EBIT 997 907 770 1,436 666 438
Interest & Other Financial Income 315 321 321 292 29 23
Exceptional Items - - - - - -
Pre-tax Income 682 587 449 1,144 695 461
Taxes 424 153 108 552 (445) (128) Total Net Incomes 258 434 342 592 250 333
Effective Tax Rate 62%26%24%48%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 61 of 83
OCT 2021 P&L YTD
FY20 FY21 FY21 FY21
Final Working Final Final
($$ in '000)Actuals Budget
42,665 44,903 45,694 46,275 1,372
$2.046M Consumption - Water sold 1.5 BG = System 1.394 BG + NRW 113MG; ($660k) Facility - Growth strong, contribute to calenderization; ($18) misc. fees; -
Budget included 10% rate outcome vs. 3.55% current
581 $542k Consumption - Water sold 154MG = System
40MG + NRW 114MG; $39k Facility 3,610 $3.241M Consumption - Water sold 889MG =
System 1.016 BG + NRW (127MG); $383k Facility
Personnel Expense 6,314 6,917 5,406 5,408 1,508
Payroll ($82k) - Benefits $1,590k - Higher
medical/401k/WC offset by $1,803 Pension/PBOB adj.
related to rate case settlement & higher Fringe transferred & lower taxes
(3) 905
2,071 2,082 2,266 2,272 (190) (5) (201)
381 393 408 433 (40) (24) (52)
849 911 999 986 (75) 13 (137) Higher legal & lab testing, lower temps
2,023 2,923 1,223 1,152 1,772
($47k) over Vehicle due to timing of leases & Higher
insurance/fuel costs. $104k adv - $45k Extra printed CCR
canceled. $16k web marketing., $14k lower regulatory fees; $43k misc. $30k SAMS in M&S/travel & training
71 $30k SAMS; $12k trans lower leases; $10k advertising
timing; $10k p-card accrual reversal timing; $12k misc
871
Operating & Maintenance Costs 11,637 13,225 10,302 10,251 2,974 52 1,387
M&S Fees 2,885 3,314 3,326 3,344 (30) (18) (459) Higher Personnel expenses (STIP), depreciation (primarily BTS).
Water Purchased Expense 181 197 260 260 (63) 0 (79)
170 212 188 184 28 on Commercial customers. June to start Residential 3 (14)
1,609 1,636 1,538 1,527 109 Lower levy rate than anticipated. School Districts did not request normal 3% increase due to pandemic. One
time adjustment due to Covid
11 82
PW, WO, and General Taxes 1,960 2,045 1,985 1,971 74 14 (11)
Other Income Included in EBITDA (1,320) 71 718 718 (647)
($545k) Record the adjustment to the TCJA stub period
Rate Case SUZ-W-20-02, effective date May 1, 2021,
($36k) CIAC tax refund carry-over on projects in service
0 (2,038) Non-recoverable - CIAC tax no longer collected from 10/2020 forward per PUC filing & TCJA Rate case adj.
71050 - AFUDC Gross up 12 - - - - - 12
71051 - AFUDC Debt (220) (149) (63) (54) (95) (9) (166)
(438) (298) (142) (118) (180) (23) Whistle Pig, CWTP Membranes timing (320)
AFUDC Exp (646) (447) (204) (172) (275) (32) (474) EBITDA 28,148 26,695 29,567 30,164 3,468 597 2,016
- - - 151 (151)
Incorrect COR account should be mapped to
Depreciation. Corp. will submit a form to change the mapping in Hyperion and FCCS. It looks like it’s already mapping to Depreciation in Peoplesoft
(151)
Incorrect COR account should be mapped to
Depreciation. Corp. will submit a form to change the
mapping to Depreciation in Peoplesoft
(151)
Depreciation & Amortization 8,681 8,520 8,151 8,082 438 68 599 EBIT 19,467 18,175 21,416 22,082 3,906 666 2,615 Interest & Other Financial Income 3,205 3,042 2,951 2,922 120 29 282
Exceptional Items - - 85 85 (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def.
Pension, $43k Def. Rate Case, $35k Def. Power, $3k Def. - (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def.
Pension, $43k Def. Rate Case, $35k Def. Power, $3k Def. tank painting
27%26%28%29%
VEO-W-22-02
IPUC DR 16AttachmentPage 19 of 23
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 62 of 83
NOV 2021 P&L MTD
($$ in '000)Actuals Budget Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,341 2,667 2,511 2,043 (468) ($420k) Consumption - Water sold (183MG) =
System 0MG + NRW (183MG); ($46k) Facility -
Average rate of $1.77 looks low
(297) ($333k) Consumption - Water sold (133MG) =
System 25MG + NRW (158MG); $35k Facility
Personnel Expense 683 693 727 736 (8) (53) Vacancies from 2020 filled & additional headcount &
higher wages. Higher medical
Subcontractor Exp 67 60 60 102 (42) (35) ($19k) Itron Temetra upgrade early, ($6k) Citywork
hosting timing, ($7k) WU fees
Other Expenses 247 290 70 60 10 $55k AquAdvance license renewal timing offset by
($46) Regulatory fees timing 187 2020 Rate case amortizations
Operating & Maintenance Costs 1,140 1,182 996 1,052 (56) 88
M&S Fees 329 328 328 375 (47) (46)
Water Purchased Expense 17 - - 41 (41) (24) in 2021 instead of 2022
Write-off Expense 22 26 26 39 (14) Higher leak adj. & WO's - Lower collections (17) Higher leak adj. & WO's - Lower collections
General Taxes 85 164 164 122 42 Lower levy rate than anticipated. (37)
PW, WO, and General Taxes 123 189 189 202 (13) (79)
Other Income Included in EBITDA (37) 2 2 5 (3) (41) CIAC Tax no longer collected after 10/2020
AFUDC Exp (37) (46) (37) (12) (25) (25)
EBITDA 822 1,012 1,033 422 (611) (401)
Provision (61) - - (25) 25 New monthly uncollectible reserve calc. (36) New monthly uncollectible reserve calc.
Depreciation Expense 838 837 793 797 (4) 41 Rates changed
Depreciation & Amortization 777 837 793 772 21 5
EBIT 46 175 240 (350) (590) (396)
Interest & Other Financial Income 313 324 324 311 13 2 Exceptional Items - - - - - -
Pre-tax Income (267) (149) (84) (661) (577) (394)
Taxes (271) (44) (25) (1,901) 1,876 1,630 Total Net Incomes 4 (105) (59) 1,240 1,299 1,235
Effective Tax Rate 102%29%30%287%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 63 of 83
NOV 2021 P&L YTD
($$ in '000)Actuals Budget
45,005 47,570 48,786 48,318 748
$1.553M Consumption - Water sold 1.357 BG = System 1.52BG + NRW (163MG); ($778k) Facility - Growth
strong, ($18) misc. fees; - Budget included 10% rate outcome vs. 3.55% current forecast
(468) ($420k) Consumption - Water sold (183MG) = System 0MG + NRW (183MG); ($46k) Facility - Average rate of $1.77 looks low
3,313 $2.909M Consumption - Water sold 755MG =
System 1.134 BG + NRW (378MG); $418k Facility
6,997 7,610 6,136 6,144 1,466 (8)
Payroll $24k - Higher Capex. Benefits ($32) - Higher
medical offset by higher Fringe transferred & lower WC 853
Payroll ($623k) - Vacancies in 2020 filled now. Additiona headcout. Higher wages. Benefits
($1,803) Pension/PBOB adj. related to rate case
settlement & higher Fringe transferred
2,195 2,206 2,397 2,403 (197) (7) (208)
400 406 446 455 (49) (9) (55)
916 971 1,046 1,088 (117) (42) $4k legal, $12k gen. maint. timing, $19k Itron (172) Higher legal & lab testing, lower temps
2,270 3,213 1,222 1,212 2,001 10
$55k AquAdvance license renewal timing offset by
1,057
$375k I&D Reservce Adj., $1,014k 2020 Rate case amort., ($72k) Safety training/uniforms for new
new leases), ($52) misc. office ($55k AquAdvance timing)
Operating & Maintenance Costs 12,777 14,407 11,246 11,302 3,104 (56) 1,475
M&S Fees 3,214 3,642 3,672 3,719 (77) Higher Personnel expenses (STIP) (47) (505) Higher Personnel expenses (STIP), depreciation (primarily BTS).
Water Purchased Expense 198 197 260 301 (104) (41) $24k - Anderson Ranch 2022 storage mistakenly paid in 2021 instead of 2022; $17k Lucky Peak 2021
timing
(103) 2021 only. July $42k extra storage lease, $24k Anderson Ranch early payment of 2022 storage,
192 238 210 223 14 (14) Higher leak adj. & WO's - Lower collections (32)
1,694 1,800 1,691 1,649 151 42 45 Lower levy rate than anticipated. School Districts did not request normal 3% increase due to pandemic. One time adjustment due to Covid
PW, WO, and General Taxes 2,084 2,234 2,160 2,173 61 (13) (89)
Other Income Included in EBITDA (1,356) 73 720 723 (650)
($545k) Record the adjustment to the TCJA stub period regulatory liability based on the final settled amount. per Rate Case SUZ-W-20-02, effective date May 1, 2021, ($36k) CIAC tax refund carry-over on projects in service prior to 10/20 rule changes, ($32) FCC penalty
(3) (2,079) Non-recoverable - CIAC tax no longer collected
from 10/2020 forward per PUC filing & TCJA Rate case adj.
(232) (165) (64) (57) (107) (7) (175)
(463) (329) (145) (127) (201) (18) (336)
AFUDC Exp (683) (493) (209) (184) (309) (25) (499) EBITDA 28,970 27,707 31,197 30,585 2,878 (611) 1,615
- - - - - - -
Incorrect COR account should be mapped to Depreciation. Corp. will submit a form to change
already mapping to Depreciation in Peoplesoft
Depreciation & Amortization 9,458 9,357 8,875 8,854 503 21 604 EBIT 19,513 18,350 22,321 21,731 3,381 (590) 2,219 Interest & Other Financial Income 3,517 3,366 3,246 3,233 132 13 284
Exceptional Items - - 85 85 (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def. Pension, $43k Def. Rate Case, $35k Def. Power, $3k Def. tank painting - (85) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def. Pension, $43k Def. Rate Case, $35k Def. Power,
Pre-tax Income 15,995 14,985 18,990 18,413 3,428 (577) 2,417 Taxes 4,135 3,961 5,581 3,705 256 1,876 430 Total Net Incomes 11,861 11,023 13,409 14,707 3,684 1,299 2,847
Effective Tax Rate 26%26%29%20%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 64 of 83
DEC 2021 P&L MTD
($$ in '000)Actuals Budget Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,417 2,677 2,573 2,780 207
$197k Consumption - Water sold 48MG = System
Delivery (34MG) + NRW 81MG; $45k Facility, Other
deferred ($37k) - Eagle Water (~55 MG/$53k)
362
$248k Consumption - Water sold 95MG = System
Delivery 18MG + NRW 77MG; $148k Facility, Other
deferred ($37k)
Personnel Expense 723 711 759 984 (225)
Payroll ($73k) - Pay in range increases, head count
increases. STIP/vacation accrual. Benefits ($152k) -
Higher Pension/Medical offset by Qtrly credit to WC
(261) Vacancies from 2020 filled & additional headcount &
higher wages. Higher medical, pension
Other Expenses 407 415 242 247 (6) 160 2020 Rate case amortizations
Operating & Maintenance Costs 1,344 1,342 1,240 1,443 (203) (99)
M&S Fees 342 333 333 298 35 Mostly due to outside contractor savings in BTS and overall STIP 44 Mostly due to outside contractor savings in BTS and severance expense in Dec 2020 in Dept 245 (technical services)
Water Purchased Expense 0 17 17 (24) 41 24 $24k - Anderson Ranch 2022 storage paid in Nov. but then reclassed to prepaid as it's a 2022 expense
PW, WO, and General Taxes 125 210 210 136 74 (11) Other Income Included in EBITDA 903 19 19 46 (27) 857 CIAC Tax no longer collected after 10/2020
AFUDC Exp (34) (51) (15) (21) 6 (12) EBITDA (263) 824 785 878 93 1,141
Provision 289 - - (30) 30 New monthly uncollectible reserve calc. 319 New monthly uncollectible reserve calc.
Depreciation Expense 846 823 832 774 57 Rates changed 71 Rates changed
Depreciation & Amortization 1,135 823 832 744 87 390
EBIT (1,398) 1 (46) 134 180 1,532 Interest & Other Financial Income 316 325 325 320 5 (3)
Exceptional Items - - - 205 (205) Eagle Acquisition $200k legal & comms writeoff (205) Eagle Acquisition $200k legal & comms writeoff
Pre-tax Income (1,714) (323) (371) (391) (20) 1,323 Taxes (5,925) (90) (96) 43 (139) (5,968) Total Net Incomes 4,211 (233) (275) (433) (159) (4,644)
Effective Tax Rate 346%28%26%-11%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 65 of 83
DEC 2021 P&L YTD
FY20 FY21 FY21 FY21
Final Working Final Final
($$ in '000)Actuals Budget
47,423 50,247 51,359 51,098 850
$1.7M Consumption - Water sold 1.470 BG = System 1.551BG + NRW (82MG); ($798k) Facility; Deferred ($38k) - Budget included 10% rate outcome vs. 3.55% (261)
$318k Consumption - Water sold 18MG = System 97MG + NRW (79MG); $39k Facility; ($38k) Deferred (revenue: Pension funding difference) - 1 month of 3,675 $3.157M Consumption - Water sold 851MG =
System 1.152 BG + NRW (301MG); $566k Facility;
($38k) Deferred
Personnel Expense 7,719 8,321 6,895 7,128 1,193
Payroll ($203k) - Pay-in-range increases offset by higher transferred out/vacancies. Benefits $1,396k - Higher
medical/401k/taxes offset by $1,789 Pension/PBOB adj.
related to rate case settlement & higher Fringe transferred & lower WC
(233) Payroll ($49k) - Additional headcount & pay-in-range
increase. Benefits ($184) - Higher medical offset by
higher Fringe transferred & lower WC
591
2,321 2,333 2,532 2,535 (202) (3) (214)
410 421 462 475 (54) (13) (65)
994 1,043 1,134 1,148 (104) (13) (154) Higher legal & lab testing, lower temps
2,677 3,629 1,463 1,459 2,169
$305k - Insurance Adjs., $1.583M Rate case amort, ($24k) over Vehicle due to timing of leases & Higher insurance/fuel costs. $108k adv - $45k Extra printed CCR
canceled. $16k web marketing., ($33k) reg. fees timing;
$103k misc. $55k AquAdvance timing, $30k SAMS in M&S/travel & training savings.; ($33k) higher
uniforms/training for new employees
4 1,218
Operating & Maintenance Costs 14,121 15,748 12,487 12,745 3,003 (259) 1,376
M&S Fees 3,556 3,976 4,006 4,018 (42) Higher Personnel expenses (STIP) and outside contractor (12) (462) Higher Personnel expenses (STIP/LTIP), depreciation
(primarily BTS).
Water Purchased Expense 198 214 276 276 (63)
payment of 2022 storage, $17k Lucky Peak timing
(0) (78)
228 267 239 259 8 started Dec. on Commercial customers. June to start (19) (31)
1,782 1,964 1,854 1,774 190 Lower levy rate than anticipated. School Districts did not request normal 3% increase due to pandemic. One
time adjustment due to Covid
81 Lower levy rate than anticipated. 9
PW, WO, and General Taxes 2,208 2,444 2,370 2,309 136 61 (100)
Other Income Included in EBITDA (453) 92 739 769 (677)
($545k) Record the adjustment to the TCJA stub period
Rate Case SUZ-W-20-02, effective date May 1, 2021,
($36k) CIAC tax refund carry-over on projects in service
(30) (1,222) Non-recoverable - CIAC tax no longer collected from 10/2020 forward per PUC filing & TCJA Rate case
adj.
71050 - AFUDC Gross up 12 - - - - - 12
71051 - AFUDC Debt (243) (182) (68) (63) (119) (5) (180)
(485) (363) (156) (143) (220) (14) (343)
AFUDC Exp (717) (545) (224) (206) (339) (19) (511) EBITDA 28,707 28,532 31,982 31,463 2,932 (519) 2,756
- - - - - - -
Depreciation & Amortization 10,592 10,180 9,707 9,598 581 108 994
EBIT 18,115 18,352 22,275 21,865 3,513 (410) 3,750
Interest & Other Financial Income 3,834 3,690 3,571 3,553 137 18 280
Exceptional Items - - 85 290 (290) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def.
Pension, $43k Def. Rate Case, $35k Def. Power, $3k Def. tank painting. Eagle acq. $200k legal writeoff
(205) Eagle Acquisition $200k legal & comms writeoff (290) Rate case true-ups: $10k Def. Conv. fees, ($6k) Def.
Pension, $43k Def. Rate Case, $35k Def. Power, $3k Def. tank painting. Eagle acq. $200k legal writeoff
-13%26%29%21%
VEO-W-22-02
IPUC DR 16AttachmentPage 23 of 23
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 66 of 83
JAN 2022 P&L MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,261 2,672 2,285 (387) ($282k) Consumption - Water sold (138MG) = System 19MG + NRW (157MG); ($99k) Facility 23 ($21k) Consumption - Water sold (10MG) =
System 47MG + NRW (57MG); ($48k) Facility - Growth
Personnel Expense 699 759 794 (36) offset by MOU T&D standby, signing bonus, OT.
Benefits ($22k) - Higher medical ($68k) & Other $16k Payroll accrual offset by higher Fringe trnfr
(95)
Energy Expense 135 144 150 (6) 745MG act vs. 728MG gross plan - 17MG above (15)
Subcontractor Exp 65 110 62 48 $22k Eagle Temps; Lower misc field maint., lab testing, $13k Azteca web hosting fee timing 3
Other Expenses 133 21 (20) 41 up maint. materials; $22k VA - Delay in new leases; $19k Landcaping recurring & extra snow 152 Rate case amortizations started in May 2021
Operating & Maintenance Costs 1,045 1,051 1,009 42 35
M&S Fees 317 336 355 (19) Due to higher facilities expense (38)
Water Purchased Expense 95 247 201 47 paid early & now $2k amortized per month for (106)
PW, WO, and General Taxes 271 450 382 69 (111) Other Income Included in EBITDA 22 20 27 (7) (5)
71050 - AFUDC Gross up - - - -
Budget was removed as the difference between
book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only) -
AFUDC Exp (39) (16) (25) 9 (14)
EBITDA 647 831 537 (294) (109)
Depreciation & Amortization 444 837 386 450 58 EBIT 202 (6) 151 157 (51) Interest & Other Financial Income 303 299 327 (28) (24) Exceptional Items - - - - - Pre-tax Income (101) (304) (176) 129 (75) Taxes (51) (76) (123) 47 72 Total Net Incomes (49) (229) (53) 176 (3)
Effective Tax Rate 51%25%70%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 67 of 83
FEB 2022 P&L MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Yea Comment (Threshold: $45K)
Revenue 2,304 2,412 2,571 159
$166k Consumption - Water sold 53MG = System 20MG + NRW 32MG; ($3k) Facility -
Back billed accounts & cancel/rebills due to 267 $173k Consumption - Water sold 51MG = System 52MG + NRW (1MG); $96k Facility -
Growth
Personnel Expense 653 742 726 16
Payroll ($86k) higher - MOU Incentive payout & T&D standby & Higher salaried wages. Benefits
$102k - Lower medical $143k & Fringe trnfr out
($35k)
(73) & wages plus MOU impact offset by higher
trnfrd out. Benefits $56k - Lower medical
$99k, Taxes ($19k) & lower Fringe trnfr
Other Expenses 132 47 91 (43) catch-up & $15k engine repair; Additional
Cityworks licenses; Catch-up on 1 month of 42
Operating & Maintenance Costs 1,041 1,053 1,085 (32) (44)
M&S Fees 294 329 355 (26) Due to higher outside contractor spend (BTS) +
severance expense (60)
Due to higher GL insurance expense in 2022; severance re-class in Technical Services in
credit received in 2021
Water Purchased Expense 87 0 4 (4) 83 Timing - Similar water portfolio to '21
Write-off Expense 30 28 47 (19) (17)
PW, WO, and General Taxes 269 197 203 (6) 66 Other Income Included in EBITDA 23 3 (0) 4 23
71050 - AFUDC Gross up - - - - book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only) -
AFUDC Exp (36) (26) (14) (12) (22) EBITDA 712 855 942 87 230
Depreciation Expense 858 835 795 40 dropped from 2021 actuals which was basis for 2022's depr. budget 63 Confirmed that the composite depreciation
rate dropped from 2021 actuals which was basis for 2022's depr. budget
Depreciation & Amortization 947 835 796 39 151
EBIT (235) 20 145 126 381 Interest & Other Financial Income 294 299 337 (39) (43) Exceptional Items - - - - -
Pre-tax Income (530) (279) (192) 87 338
Taxes (130) (69) (103) 33 (27)
Total Net Incomes (400) (209) (89) 120 311
Effective Tax Rate 24%25%54%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 68 of 83
FEB 2022 P&L YTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 4,565 5,084 4,855 (228)
($116k) Consumption - Water sold (85MG) = System
39MG + NRW (124MG); ($103k) Facility - Eagle customer charges were not billed for January ~ $27k lower than plan. Back billed accounts & cancel/rebills
due to found leaks impacting Eagle as well
290 $152k Consumption - Water sold 41MG = System 99MG + NRW (58MG); $144k Facility - Growth
Personnel Expense 1,352 1,501 1,521 (20)
Payroll ($99k) higher - Direct labor vacancies offset by MOU T&D standby, signing bonus, OT, pay-in-range
increases. Benefits $79k - Lower medical $74k & Other
$16k Payroll, 401k offset by higher taxes/WC
(168) wages plus MOU impact offset by higher trnfrd out. Benefits $24k - Higher medical $38k, Taxes
($35k) & Other ($10k) Payroll accrual offset by
Operating & Maintenance Costs 2,086 2,104 2,094 10 (9)
M&S Fees 611 666 710 (44) Due to higher outside contractor spend (BTS) + severance expense (99)
Due to higher labor expense; higher GL
insurance expense (mostly umbrella liability);
higher facilities expenses due to correction of 2021 expense in Jan 2022; increase in legal
expenses; 2020 Slogia credit received in 2021
Water Purchased Expense 182 247 205 43 $20k less BCC shares - timing; $24k Anderson Ranch paid early & now $2k amortized per month for 2022 (23)
Write-off Expense 53 62 76 (14) White Cloud HOA $16k WO (23)
PW, WO, and General Taxes 540 647 585 63 (45) Other Income Included in EBITD 44 23 26 (4) 18
71050 - AFUDC Gross up - - - - and tax basis is flowed thru reg asset and deferred tax -
AFUDC Exp (75) (42) (39) (3) (36) EBITDA 1,358 1,686 1,479 (207) 121
Depreciation Expense 1,713 1,671 1,581 91 dropped from 2021 actuals which was basis for 2022's 133 dropped from 2021 actuals which was basis for
Depreciation & Amortization 1,391 1,671 1,183 489 209 EBIT (33) 14 297 282 329 Interest & Other Financial Income 597 597 664 (67) (67)
Exceptional Items - - - - -
Pre-tax Income (630) (583) (368) 215 263
Taxes (181) (145) (226) 81 45
Total Net Incomes (449) (438) (142) 296 308
Effective Tax Rate 29%25%61%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 69 of 83
MAR 2022 P&L MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Yea Comment (Threshold: $45K)
Revenue 2,291 2,676 2,408 (268) ($147k) Consumption - Water sold (81MG) = System 63MG + NRW (145MG); $64k Facility;
($185k) Pension deferral adjustment
118
$188k Consumption - Water sold 84MG = System 72MG + NRW 12MG; $113k Facility -
Growth; ($185k) Pension defferal
Personnel Expense 623 858 764 93 - Higher medical ($30k) offset by higher Fringe
trnfr out $32k, lower taxes $41k, lower WC
(141)
Payroll ($98k) higher - Increased headcount & wages plus MOU impact offset by higher
trnfrd out. Benefits ($43k) - Higher medical
($98k) offset by higher Fringe trnfr out $52k
Subcontractor Exp 102 138 103 35 testing, $4k Telemetra, $8k Notify timing; (1)
Other Expenses 108 294 59 235
$16k VA new lease timing; $31k CCR postage
timing; $14k travel/training timing; $19k conv. device timing; $30k CCR mailer timing; $90k Insurace; $22k safety training timing
48
Operating & Maintenance Costs 974 1,453 1,097 356 (123)
M&S Fees 350 375 375 (1) (26)
PW, WO, and General Taxes 177 248 184 64 (7)
Other Income Included in EBITDA 25 6 4 2 21
71050 - AFUDC Gross up - - - - book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only) - difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
71052 - AFUDC Equity (17) (28) (8) (20) (9)
AFUDC Exp (26) (39) (12) (27) (14)
EBITDA 791 633 760 127 (31)
Depreciation Expense 866 834 796 38 2021 actuals which was basis for 2022's depr. 70 2021 actuals which was basis for 2022's
Depreciation & Amortization 917 834 740 94 178 EBIT (126) (201) 20 221 147
Interest & Other Financial Income 298 299 337 (39) (39)
Exceptional Items - - - - -
Pre-tax Income (424) (499) (317) 182 107
Taxes (175) (124) (175) 51 0 Total Net Incomes (249) (375) (142) 233 107
Effective Tax Rate 41%25%55%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 70 of 83
MAR 2022 P&L YTD
FY21 FY22 FY22FinalWorkingFinal
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $135K)
Revenue 6,856 7,760 7,264 (496)
($263k) Consumption - Water sold (167MG) = System
102MG + NRW (269MG); ($38k) Facility - Eagle customer charges were not billed for January ~$27k. Back billed
accts & cancel/rebills due to found leaks impacting Eagle
as well, ($192k) Pension deferral
408 $339k Consumption - Water sold 125MG = System 170MG + NRW (45MG); $257k Facility - Growth;
($192k) Pension deferral
Personnel Expense 1,975 2,358 2,285 73
Payroll ($99k) higher - Direct labor vacancies offset by
MOU T&D standby, signing bonus, OT, pay-in-range
increases. Benefits $79k - Lower medical $74k & Other
$16k Payroll, 401k offset by higher taxes/WC
(309) wages plus MOU impact offset by higher trnfrd out.
Benefits $24k - Higher medical $38k, Taxes ($35k) & Other ($10k) Payroll accrual offset by higher Fringe
Chemical Expense 51 74 71 2 (20) Higher '22 production
Subcontractor Exp 279 342 260 82 19
Other Expenses 372 362 130 232 $14k travel/training timing; $19k conv. device timing; $30k CCR mailer timing; $90k Insurace; $30k safety 242 Rate case amortizations started in May 2021
Operating & Maintenance Costs 3,059 3,557 3,191 366 (132)
True up needed for incentive paid out (124)
Water Purchased Expense 185 300 211 89 $20k less BCC shares - timing; $24k Anderson Ranch paid
early & now $2k amortized per month for 2022 (26)
Write-off Expense 74 87 101 (14) White Cloud HOA $16k WO (28)
PW, WO, and General Taxes 717 895 769 126 (52) Other Income Included in EBITD 69 29 30 (1) 39
71050 - AFUDC Gross up - - - - and tax basis is flowed thru reg asset and deferred tax -
71052 - AFUDC Equity (67) (59) (37) (22) (30)
AFUDC Exp (100) (81) (50) (30) (50) EBITDA 2,150 2,319 2,239 (80) 89
Depreciation Expense 2,579 2,505 2,377 129
Confirmed that the composite depreciation rate
dropped from 2021 actuals which was basis for 2022's
depr. budget. $30k-$40k expected each month
202
Confirmed that the composite depreciation rate
dropped from 2021 actuals which was basis for
2022's depr. budget
Depreciation & Amortization 2,309 2,505 1,922 583 387 EBIT (159) (187) 317 504 476 Interest & Other Financial Income 895 896 1,002 (106) (106) Exceptional Items - - - - - Pre-tax Income (1,054) (1,082) (684) 398 370 Taxes (356) (269) (401) 132 45
Total Net Incomes (699) (813) (284) 529 415
Effective Tax Rate 34%25%59%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 71 of 83
APR 2022 P&L MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Yea Comment (Threshold: $45K)
Revenue 3,496 3,171 3,114 (57) ($36k) Consumption - Water sold (32MG) =
System (64MG) + NRW 32MG; ($18k) Facility (382) ($442k) Consumption - Water sold (249MG) = System (188MG) + NRW (61MG); $66k
Personnel Expense 764 757 829 (72)
increases offset by lower direct labor
transfered. Benefits ($46k) higher - Higher medical ($52k) & 401k - Age based adj. ($25k) (65)
& wages plus MOU impact offset by higher
trnfrd out. Benefits ($47k) - Higher medical ($74k) & 401k ($10k) offset by higher Fringe
Subcontractor Exp 83 125 95 31 maint. timing; $15k lab testing timing; ($9k) (12)
Other Expenses 214 49 54 (5) 160
Operating & Maintenance Costs 1,262 1,126 1,171 (45) 92
M&S Fees 377 340 336 4 41
PW, WO, and General Taxes 178 203 180 23 (2)
Other Income Included in EBITDA 3 3 4 (1) (2)
71050 - AFUDC Gross up - - - - book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only) - difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
AFUDC Exp (14) (52) (13) (39) (1)
EBITDA 1,690 1,551 1,436 (115) (254)
Depreciation Expense 877 835 798 36 2021 actuals which was basis for 2022's depr. 79 2021 actuals which was basis for 2022's
Depreciation & Amortization 867 835 798 36 69
EBIT 823 716 638 (78) (185)
Interest & Other Financial Income 285 299 339 (41) (54) Exceptional Items - - - - - Pre-tax Income 538 418 299 (119) (239)
Taxes 119 104 38 66 81
Total Net Incomes 419 314 261 (53) (158)
Effective Tax Rate 22%25%13%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 72 of 83
APR 2022 P&L YTD
FY21 FY22 FY22
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $180K)
Revenue 10,352 10,931 10,378 (553)
($299k) Consumption - Water sold (198MG) = System
38MG + NRW (236MG); ($56k) Facility - Eagle customer
charges were not billed for January ~$27k. Back billed
accts & cancel/rebills due to found leaks impacting Eagle
as well, ($195k) Pension deferral
26
($103k) Consumption - Water sold (124MG) =
System (17MG) + NRW (107MG); $323k Facility -
Growth; ($195k) Pension deferral
Personnel Expense 2,739 3,115 3,114 2 MOU T&D standby, signing bonus, OT, pay-in-range
increases. Benefits $112k - Higher medical ($8k) & 401k
($4k) offset offset by lower taxes/WC & higher fringe
(375)
Chemical Expense 75 99 98 1 (23)
Subcontractor Exp 362 468 355 113 7
Other Expenses 586 411 184 227
$31k CCR postage timing; $19k conv. device timing; $30k
CCR mailer timing; $16k misc media timing; $90k
Insurance; $46k safety - exposure monitoring; respirator testing, fire system testing, training
403
Operating & Maintenance Cost 4,321 4,683 4,361 322 (40)
M&S Fees 1,338 1,380 1,421 (41)
M&S fee increased due to an increase in expenses that
could not be capitalized like depreciation, pension service expense and allocated labor in Customer Services
department. Also, there was an increase in general liability
slightly. Although there is an increase on M&S fee, the
(83)
Water Purchased Expense 195 312 217 94 timing - now $2k amortized per month for 2022; $42k (22)
Write-off Expense 89 109 123 (14) White Cloud HOA $16k WO (34)
PW, WO, and General Taxes 895 1,098 949 149 (54)
Other Income Included in EBITD 72 33 35 (2) 37
71050 - AFUDC Gross up - - - - tax basis is flowed thru reg asset and deferred tax liability -
71052 - AFUDC Equity (76) (97) (46) (50) (30)
AFUDC Exp (114) (133) (64) (69) (51) EBITDA 3,840 3,870 3,675 (194) (164)
Depreciation Expense 3,456 3,340 3,175 165 which was basis for 2022's depr. budget. $30k-$40k 281
Depreciation & Amortization 3,176 3,340 2,721 620 456 EBIT 664 530 955 425 291
Interest & Other Financial Income 1,180 1,194 1,341 (146) (161)
Exceptional Items - - - - - Pre-tax Income (516) (664) (386) 279 131 Taxes (237) (165) (363) 198 126
Total Net Incomes (280) (499) (23) 477 257
Effective Tax Rate 46%25%94%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 73 of 83
May 2022 P&L MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Yea Comment (Threshold: $45K)
Revenue 4,975 5,263 4,272 (991)
($912k) Consumption - Water sold (390MG) =
Added 425 new meters YTD - Growth slightly
irrigation due to cooler weather
(703) ($809k) Consumption - Water sold (410MG)
= System (361MG) + NRW (49MG); $102k Facility - Growth
Personnel Expense (1,007) 781 795 (14)
Payroll ($27k) higher - Suprv labor pay-in-range
increases offset by lower direct labor
transferred. 8 vacancies. Benefits $13k lower - Lower medical
(1,801) & wages plus MOU impact offset by higher transferred out. Benefits ($1756k) - Lower
medical and ($1789k) Pension/PBOP adj.
Subcontractor Exp 102 114 29 85 $12k EWC temps not needed,$15k generator 73 $53k legal - high in '21 & accrual reversal; $12k generator maint. timing
Other Expenses 56 298 383 (84)
($34k) Materials - increased prices & stocking
up on maint. parts due to supply chain issues;
($37k) NAWC dues timing; ($14k) p-card accruals; $15k advertising timing
(327) May '21; ($46k) materials pricing/stock-up;
($37k) NAWC dues timing; ($26k) p-card accruals
Operating & Maintenance Costs (569) 1,510 1,446 64 (2,015)
M&S Fees 342 343 369 (27) (27)
Water Purchased Expense 11 - 94 (94) (83)
PW, WO, and General Taxes 169 188 258 (70) (89)
Other Income Included in EBITDA 547 3 3 1 544
Record the adjustment to the TCJA stub period regulatory liability based on the final settled amount. per Rate Case SUZ-W-20-02,
71050 - AFUDC Gross up - - - - book and tax basis is flowed thru reg asset and
deferred tax liability (balance sheet only)
- difference between book and tax basis is flowed thru reg asset and deferred tax
liability (balance sheet only)
71052 - AFUDC Equity (6) (38) (25) (14) expenditure timing - Capex budget on target by 18
AFUDC Exp (9) (53) (34) (19) 25
EBITDA 4,495 3,273 2,231 (1,042) (2,264)
Depreciation Expense 881 838 808 30 2021 actuals which was basis for 2022's depr. 73 2021 actuals which was basis for 2022's
Depreciation & Amortization 862 838 808 30 54
EBIT 3,633 2,434 1,422 (1,012) (2,210)
Interest & Other Financial Income 293 299 342 (44) (49)
Exceptional Items 85 - 1 (1) 84 Pre-tax Income 3,255 2,136 1,079 (1,057) (2,176) Taxes 851 531 343 188 508
Total Net Incomes 2,404 1,605 736 (869) (1,668)
Effective Tax Rate 26%25%32%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 74 of 83
May 2022 P&L YTD
FY21 FY22 FY22
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $180K)
15,327 16,194 14,650 (1,544)
($1.21M) Consumption - Water sold (588MG) = System
(311MG) + NRW (277MG); ($134k) Facility - Eagle cust. charges not billed January ~$27k. Added 425 new meters YTD - Growth slightly behind plan & seasonality delays in
irrigation - 1750 new cust. planned for '22, ($195k)
(677) ($912k) Consumption - Water sold (534MG) = System (378MG) + NRW (155MG); $425k Facility - Growth; ($195k) Pension deferral
1,732 3,896 3,908 (12)
Payroll ($137k) higher - Direct labor vacancies offset by MOU T&D standby, signing bonus, OT, pay-in-range increases. 8 VacanciesBenefits $125k - Lower medical
$8k, taxes/WC & higher fringe transfered out
(2,176)
MOU impact offset by higher trnfrd out. Benefits ($1822) -
Higher medical ($91k), Taxes ($42k) offset by higher Fringe
trnfr out $101k. ($1789k) pension/PBOP Rate case adj. eff.
465 581 384 197 $101k Eagle Temps savings; $18k generator maint.
timing; $15k tank maint. timing; $36k lab testing timing - delay in sources coming online; ($10k) Notify timing 81 $104k legal fees; $25k lab testing timing - delay in sources;
($44k) WU fees previously deferred started in June '21; $16k CW licensing; ($13k) CCB costs
642 709 566 143
$31k CCR postage & $30k CCR mailer timing - Replaced
by backflow mailer in June; $16k misc media campaign
safety - exposure monitoring; respirator testing, fire
system testing, training
76
$396k Rate case amorts started in May 2021; ($89k)
Insurance corp. entry; ($78k) Vehicle Alloc. - higher fuel/new
leases; ($64k) materials - higher prices/stock up; NAWC dues timing; Travel/training; CW licenses increases; Landscaping
contract increase
Operating & Maintenance Costs 3,753 6,193 5,807 385 (2,055)
M&S Fees 1,680 1,723 1,790 (68)
The main driver for the increase of M&S fee is the increase
of allocation factor. Also, there is an increase of non capitalized expenses like depreciation/cloud amortization and pension service expense. In addition there is higher
general liability insurance. Although there is an increase
(110)
Water Purchased Expense 206 312 311 0 (105)
94 128 135 (7) (40) Increased collection efforts
763 846 760 86 3
PW, WO, and General Taxes 1,064 1,286 1,206 80 (142)
Other Income Included in EBITDA 618 36 37 (2) 581 Record the adjustment to the TCJA stub period regulatory
liability based on the final settled amount. per Rate Case SUZ-W-20-02, effective date May 1, 2021
- - - - tax basis is flowed thru reg asset and deferred tax liability -
(83) (135) (71) (64) (12)
AFUDC Exp (123) (185) (97) (88) (26) EBITDA 8,335 7,142 5,906 (1,236) (2,429)
(299) - (455) 455 156
4,337 4,178 3,983 195 which was basis for 2022's depr. budget. $30k-$40k 354
Depreciation & Amortization 4,038 4,178 3,529 650 510
EBIT 4,296 2,964 2,377 (587) (1,919) Interest & Other Financial Income 1,473 1,493 1,683 (190) (210) Exceptional Items 85 - 1 (1) 84 Pre-tax Income 2,738 1,471 693 (778) (2,045)
Taxes 614 366 (20) 386 634
Total Net Incomes 2,124 1,106 714 (392) (1,411)
Effective Tax Rate 22%25%-3%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 75 of 83
JUN 2022 P&L MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Yea Comment (Threshold: $45K)
Revenue 6,660 6,347 5,698 (649)
Cool/Wet weather - ($419k) Consumption - Water sold (201MG) = System (294MG) + NRW
93MG; ($50k) Facility; ($182k) Pension Deferral
Adj. per Rate Order # SUZ-W-20-02, eff. 5/1/21
(962)
($1,096k) Consumption - Water sold (500MG) = System (442MG) + NRW (58MG);
Rate Order #SUZ-W-20-02, eff. 5/1/21
Personnel Expense 758 811 809 2 (52)
Payroll ($81k) higher - Increased headcount & wages plus MOU impact offset by higher transferred out. Benefits $29k - Higher
medical/taxes offset by lower Workers Comp
Subcontractor Exp 80 96 125 (29) ($33k) 2022 Compensation Assessment
(unbudgeted) (45) ($33k) 2022 Compensation Assessment
(unbudgeted)
Other Expenses 188 464 391 73
& maint; $60k Office - $8k tele, $37k NAWC dues timing, $10k CCR postage; ($38k)
booked direct; ($16k) Uniforms - Rebranding to
(203) May '21; $33k NAWC dues timing; ($73k)
Advertising - CCR mailer & timing of other
messaging; $67k Insurance
Operating & Maintenance Costs 1,417 1,727 1,642 85 (225)
M&S Fees 331 345 270 75 The main driver of decrease of YTD M&S fee is the $1M re-class out of UD of Apr-Jun M&S fee
related to M&S employees who support Veolia
61 M&S Fee manual re-class for support of
Veolia HQ and Legacy Contract services for
PW, WO, and General Taxes 173 187 162 26 11
Other Income Included in EBITDA 14 10 9 1 5
71050 - AFUDC Gross up - - - - book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only) - difference between book and tax basis is
flowed thru reg asset and deferred tax liability (balance sheet only)
AFUDC Exp (9) (55) (54) (1) 45
EBITDA 4,734 4,133 3,669 (464) (1,065)
Depreciation Expense 803 844 810 35 2021 actuals which was basis for 2022's depr. (7)
Depreciation & Amortization 886 844 810 35 76
EBIT 3,848 3,288 2,859 (429) (989) Interest & Other Financial Income 290 315 348 (33) (57) Exceptional Items - - - - -
Pre-tax Income 3,557 2,974 2,511 (462) (1,046)
Taxes 774 739 735 5 39
Total Net Incomes 2,784 2,234 1,777 (457) (1,007)
Effective Tax Rate 22%25%29%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 76 of 83
JUN 2022 P&L YTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $180K)
Revenue 21,987 22,542 20,349 (2,193)
($1.63M) Consumption - Water sold (789MG) = System (667MG) + NRW (122MG); ($183k) Facility - Eagle cust.
charges not billed January ~$27k. Added 425 new meters YTD - Growth slightly behind plan & seasonality
delays in irrigation - 1750 new cust. planned for '22, ($377k) Pension deferral Adj. per Rate Order # SUZ-W-
(1,638)
($2.008M) Consumption - Water sold (1,034MG) = System (883MG) + NRW (151MG); $435k Facility - Growth; ($70k)
Pension deferral Adj. per Rate Order # SUZ-W-20-02, eff. 5/1/21
2,490 4,708 4,718 (10)
Payroll ($160k) higher - Pay-in-range/promotion increases & MOU impact. Benefits $150 - Higher
medical ($105k) offset by higher Fringe trnfr out $72k, $120k lower WC. Lower taxes $32k
(2,228) MOU impact offset by higher trnfrd out. Benefits ($1793) -
544 677 509 168 Eagle Temps savings; $13k well cleaning savings; $45k lab testing timing - delay in sources coming online; 35
830 1,173 958 215 See detailed notes above - Mostly Insurance $204k (127) Vehicle Alloc. - higher fuel/new leases/insurance; ($65k)
materials - higher prices/stock up; Travel/training; CW licenses increases; Landscaping contract increase; ($87k)
Operating & Maintenance Costs 5,170 7,920 7,450 470 (2,280)
M&S Fees 2,011 2,068 2,061 7 (49)
Water Purchased Expense 212 312 313 (1) (102)
110 146 143 3 (33) Increased collection efforts
916 1,015 912 103 4
PW, WO, and General Taxes 1,237 1,473 1,368 105 (131)
Other Income Included in EBITDA 632 46 46 (0) 586 Record the adjustment to the TCJA stub period regulatory liability based on the final settled amount. per Rate Case
SUZ-W-20-02, effective date May 1, 2021
- - - - and tax basis is flowed thru reg asset and deferred tax -
(89) (175) (110) (65) 21
AFUDC Exp (132) (240) (151) (89) 19 EBITDA 13,068 11,275 9,575 (1,700) (3,493)
(215) - (455) 455 239 Corp. entry to uncollectible reserve calc.
5,140 5,023 4,793 230 actuals which was basis for 2022's depr. budget. $30k-346 which was basis for 2022's depr. budget. $30k-$40k
Depreciation & Amortization 4,924 5,023 4,339 684 586 EBIT 8,144 6,252 5,236 (1,016) (2,908) Interest & Other Financial Income 1,763 1,807 2,031 (223) (268) Exceptional Items 85 - 1 (1) 84 Pre-tax Income 6,296 4,445 3,205 (1,240) (3,091) Taxes 1,388 1,105 628 477 760 Total Net Incomes 4,908 3,340 2,577 (763) (2,331)
Effective Tax Rate 22%25%20%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 77 of 83
JUL 2022 P&L MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Yea Comment (Threshold: $45K)
Revenue 7,654 7,944 7,803 (142)
Cool/Wet weather - ($419k) Consumption - Water sold (201MG) = System (294MG) + NRW
93MG; ($50k) Facility; ($182k) Pension Deferral
Adj. per Rate Order # SUZ-W-20-02, eff. 5/1/21
149
($1,096k) Consumption - Water sold (500MG) = System (442MG) + NRW (58MG);
Rate Order #SUZ-W-20-02, eff. 5/1/21
Personnel Expense 708 773 851 (78) (143)
Payroll ($81k) higher - Increased headcount & wages plus MOU impact offset by higher transferred out. Benefits $29k - Higher
medical/taxes offset by lower Workers Comp
Subcontractor Exp 166 118 145 (27) ($33k) 2022 Compensation Assessment
(unbudgeted) 22 ($33k) 2022 Compensation Assessment
(unbudgeted)
Other Expenses 84 248 264 (15)
& maint; $60k Office - $8k tele, $37k NAWC dues timing, $10k CCR postage; ($38k)
booked direct; ($16k) Uniforms - Rebranding to
(179) May '21; $33k NAWC dues timing; ($73k)
Advertising - CCR mailer & timing of other
messaging; $67k Insurance
Operating & Maintenance Costs 1,418 1,574 1,686 (112) (268)
M&S Fees 339 335 339 (4) The main driver of decrease of YTD M&S fee is the $1M re-class out of UD of Apr-Jun M&S fee
related to M&S employees who support Veolia
(0) M&S Fee manual re-class for support of
Veolia HQ and Legacy Contract services for
PW, WO, and General Taxes 209 187 163 24 46
Other Income Included in EBITDA 37 3 (192) 195 228
71050 - AFUDC Gross up - - - - book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only) - difference between book and tax basis is
flowed thru reg asset and deferred tax liability (balance sheet only)
AFUDC Exp (12) (66) (50) (16) 38
EBITDA 5,664 5,911 5,857 (54) 193
Depreciation Expense 829 846 817 29 2021 actuals which was basis for 2022's depr. 12
Depreciation & Amortization 788 846 817 29 (29)
EBIT 4,876 5,065 5,040 (25) 164 Interest & Other Financial Income 290 315 355 (40) (65) Exceptional Items - - - - -
Pre-tax Income 4,586 4,750 4,685 (66) 99
Taxes 1,176 1,181 1,166 15 10
Total Net Incomes 3,410 3,569 3,518 (51) 108
Effective Tax Rate 26%25%25%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 78 of 83
JULY 2022 P&L YTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $180K)
Revenue 29,641 30,486 28,151 (2,335)
($1.63M) Consumption - Water sold (789MG) = System (667MG) + NRW (122MG); ($183k) Facility - Eagle cust.
charges not billed January ~$27k. Added 425 new meters YTD - Growth slightly behind plan & seasonality
delays in irrigation - 1750 new cust. planned for '22, ($377k) Pension deferral Adj. per Rate Order # SUZ-W-
(1,490)
($2.008M) Consumption - Water sold (1,034MG) = System (883MG) + NRW (151MG); $435k Facility - Growth; ($70k)
Pension deferral Adj. per Rate Order # SUZ-W-20-02, eff. 5/1/21
3,198 5,480 5,569 (88)
Payroll ($160k) higher - Pay-in-range/promotion increases & MOU impact. Benefits $150 - Higher
medical ($105k) offset by higher Fringe trnfr out $72k, $120k lower WC. Lower taxes $32k
(2,371) MOU impact offset by higher trnfrd out. Benefits ($1793) -
711 795 654 141 Eagle Temps savings; $13k well cleaning savings; $45k lab testing timing - delay in sources coming online; 57
915 1,421 1,221 200 See detailed notes above - Mostly Insurance $204k (307) Vehicle Alloc. - higher fuel/new leases/insurance; ($65k)
materials - higher prices/stock up; Travel/training; CW licenses increases; Landscaping contract increase; ($87k)
Operating & Maintenance Costs 6,587 9,494 9,136 358 (2,548)
M&S Fees 2,350 2,403 2,400 3 (49)
Water Purchased Expense 254 312 316 (4) (62)
123 164 151 13 (28) Increased collection efforts
1,069 1,185 1,064 121 5
PW, WO, and General Taxes 1,446 1,660 1,531 129 (85)
Other Income Included in EBITDA 669 49 (146) 194 814 Record the adjustment to the TCJA stub period regulatory liability based on the final settled amount. per Rate Case
SUZ-W-20-02, effective date May 1, 2021
- - - - and tax basis is flowed thru reg asset and deferred tax -
(98) (223) (147) (76) 49
AFUDC Exp (144) (306) (201) (105) 57 EBITDA 18,732 17,186 15,432 (1,754) (3,301)
(256) - (455) 455 198 Corp. entry to uncollectible reserve calc.
5,969 5,869 5,610 259 actuals which was basis for 2022's depr. budget. $30k-359 which was basis for 2022's depr. budget. $30k-$40k
Depreciation & Amortization 5,713 5,869 5,156 713 557 EBIT 13,020 11,317 10,276 (1,041) (2,744) Interest & Other Financial Income 2,053 2,122 2,385 (263) (333) Exceptional Items 85 - 1 (1) 84 Pre-tax Income 10,882 9,195 7,890 (1,306) (2,992) Taxes 2,564 2,286 1,794 492 769 Total Net Incomes 8,318 6,909 6,095 (814) (2,223)
Effective Tax Rate 24%25%23%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 79 of 83
AUG 2022 P&L MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Yea Comment (Threshold: $45K)
Revenue 7,392 7,759 8,580 821 Hot, hot weather - $822k Consumption - Water sold 343MG = System 29MG + NRW 314MG;
($4k) Facility; $3k Other
1,188 $1,105k Consumption - Water sold 396MG = System 268MG + NRW 127G; $79k Facility;
$4k Other
Personnel Expense 796 804 817 (13)
Payroll ($59k) higher - Pay-in-range/promotion increases & MOU impact. Higher OT. Benefits
trnfr out ($25k), Higher taxes ($7k)
(21)
Subcontractor Exp 70 112 123 (12) (54)
Other Expenses 22 232 285 (54) Higher materials & transportation due to fuel prices & new leases (263) ($33k) higher trans due to fuel prices & new
Operating & Maintenance Costs 1,276 1,549 1,656 (106) (380)
M&S Fees 327 346 338 8
The main driver of decrease of YTD M&S fee is the re-class out of UD of M&S fee related to
M&S employees who support Veolia HQ and (11)
Water Purchased Expense 5 1 2 (1) 3
Write-off Expense 18 25 19 5 (1) General Taxes 153 169 152 17 1
71050 - AFUDC Gross up - - - - book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only) - difference between book and tax basis is
flowed thru reg asset and deferred tax liability (balance sheet only)
AFUDC Exp (11) (75) (59) (17) 47
EBITDA 5,612 5,739 6,445 706 833
Depreciation Expense 830 848 823 26 Depreciation timing & rate drop - Reforecasted 8
Depreciation & Amortization 737 848 823 26 (86) EBIT 4,875 4,891 5,623 732 748
Interest & Other Financial Income 288 315 360 (46) (72)
Exceptional Items - - - - -
Pre-tax Income 4,587 4,576 5,262 687 675
Taxes 1,250 1,138 1,304 (167) (54) Total Net Incomes 3,337 3,438 3,958 520 621
Effective Tax Rate 27%25%25%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 80 of 83
AUG 2022 P&L YTD
FY21 FY22 FY22
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $180K)
37,033 38,245 36,732 (1,514)
($925k) Consumption - Water sold (815MG) = System (562MG) + NRW (253MG); ($213k) Facility - Eagle cust. charges not billed January ~$27k. 675 new customers added thru Aug. 1750 new cust. planned for '22,
($377k) Pension deferral Adj. per Rate Order # SUZ-W-
(301)
($912k) Consumption - Water sold (990MG) = System
(598MG) + NRW (392MG); $676k Facility - Growth; $17k Other fees; ($377k) Pension deferral Adj. per Rate Order # SUZ-W-20-02, eff. 5/1/21
3,993 6,284 6,386 (101) increases & MOU impact. OT. Less direct labor transferred. Benefits $145 - Higher medical ($98k) (2,392) MOU impact offset by higher trnfrd out. Benefits ($1810) - Higher medical ($252k), Taxes ($69k) offset by higher Fringe trnfr out $107k, $209k lower WC. ($1803k)
1,833 1,829 1,814 15 19
319 371 308 63 11
780 907 777 129 Temps savings; $13k well cleaning savings; $45k lab testing timing - delay in sources coming online; $33k 3
937 1,653 1,506 146
$204k - Insurance deductible & reserve adj; $21k -
Safety training to be completed Q4; $42k advertising (corp web marketing $16k); ($57k) Materials - Higher prices, Eagle water maint.
(570) Vehicle Alloc. - higher fuel/new leases/insurance; ($50k)
materials - higher prices/stock up; Travel/training; CW licenses increases; Landscaping contract increase; ($79k)
Operating & Maintenance Costs 7,863 11,044 10,792 252 (2,929)
2,677 2,749 2,738 11 (61)
Water Purchased Expense 259 313 318 (5) (59)
142 188 171 18 (29) Increased collection efforts
1,222 1,354 1,216 138 5
PW, WO, and General Taxes 1,622 1,855 1,705 150 (82)
682 55 (120) 174 801 Record the adjustment to the TCJA stub period regulatory liability based on the final settled amount. per Rate Case
SUZ-W-20-02, effective date May 1, 2021
- - - - and tax basis is flowed thru reg asset and deferred tax -
(49) (104) (71) (33) 21
(106) (278) (189) (88) 83
AFUDC Exp (155) (381) (260) (122) 104 24,344 22,925 21,877 (1,048) (2,467)
Provision (350) - (455) 455 Corp. entry to uncollectible reserve calc. - As of June 105 Corp. entry to uncollectible reserve calc.
6,799 6,717 6,433 284 actuals which was basis for 2022's depr. budget. $30k-$40k expected savings each month. - Reforecasted 366 Composite depreciation rate dropped from 2021 actuals which was basis for 2022's depr. budget. $30k-$40k expected savings each month.
- - - - - Depreciation & Amortization 6,449 6,717 5,978 739 471
17,895 16,208 15,899 (309) (1,996)
2,341 2,437 2,746 (309) (405)
85 - 1 (1) 84 15,469 13,771 13,152 (619) (2,317)
3,814 3,424 3,099 325 715
11,655 10,347 10,053 (294) (1,602)
25%25%24%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 81 of 83
SEPT 2022 P&L MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Yea Comment (Threshold: $45K)
Revenue 5,441 5,960 6,033 73
$200k Consumption - Water sold 47MG = System 288MG + NRW (241)MG; $48k Facility;
$3k Other; ($182k) Pension deferral Adj. per
Rate Order # SUZ-W-20-02, eff. 5/1/21
592
$813k Consumption - Water sold 253MG = System 312MG + NRW (58)MG; $254k Facility; $2k Other; ($482k) Pension deferral
Adj. per Rate Order # SUZ-W-20-02, eff. 5/1/21
Personnel Expense 709 818 969 (151)
Payroll ($62k) higher - ($42k) $600 Veolia
employee bonus; Pay-in-range/promotion
increases & MOU impact. Higher OT. Benefits
Fringe trnfr out $61k, Higher taxes ($7k)
(260)
Payroll ($100k) higher - ($42k) $600 Veolia employee bonus; Pay-in-range/promotion
increases & MOU impact. Higher OT.
Benefits ($159k) - ($149k) Pension deferral per Rate Order SUZ-W-20-02; Higher
taxes/WC offset by Higher fringe transferred
Subcontractor Exp 109 89 108 (19) 1
Other Expenses 202 373 295 78 p-card accruals to default coding, ($5k) office supplies, ($4k) GPS renewal timing; $112k
91400 - Deductible payments for Q3 offset by
(92) ($198k) 2020 Rate case amortizations; $115k Vehicle allocation insurance; $33k
Insurance; ($43k) Misc office
Operating & Maintenance Costs 1,346 1,588 1,750 (163) (405)
M&S Fees 327 341 364 (24)
The main driver of increase of M&S fee is
increase in L2 depreciation, Accounting, GL
insurance combined with an increase in allocation factor, partially offset by the re-class
who support Veolia HQ and Veolia Legacy
(38)
Water Purchased Expense 0 - 3 (3) (2)
Write-off Expense 22 25 19 6 3
General Taxes 153 169 152 17 1
71050 - AFUDC Gross up - - - - book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
- difference between book and tax basis is flowed thru reg asset and deferred tax
liability (balance sheet only)
AFUDC Exp (6) (78) (70) (8) 65
EBITDA 3,567 3,906 3,799 (107) 232
Depreciation Expense 836 852 825 27 10
Depreciation & Amortization 816 852 825 27 (9)
EBIT 2,751 3,054 2,973 (81) 222 Interest & Other Financial Income 290 315 327 (13) (38) Exceptional Items - - 10 (10) (10)
Pre-tax Income 2,461 2,740 2,636 (104) 175
Taxes 1,240 681 382 299 858
Total Net Incomes 1,221 2,058 2,254 195 1,032
Effective Tax Rate 50%25%14%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 82 of 83
SEPT 2022 P&L YTD
FY21 FY22 FY22FinalWorkingFinal($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $180K)
42,474 44,206 42,765 (1,441)
($725k) Consumption - Water sold (921MG) = System (112MG) + NRW (810MG); ($167k) Facility - Eagle cust. charges not billed January ~$27k. 1750 new cust. planned for '22, ($558k) Pension deferral Adj. per Rate Order # SUZ-W-20-02, eff. 5/1/21
291
($9k) Consumption - Water sold (890MG) = System (123MG) + NRW (766MG); $930k Facility - Growth; $19k Other fees; ($558k) Pension deferral Adj. per Rate Order # SUZ-W-20-02, eff. 5/1/21
4,703 7,103 7,355 (252) (2,652)
Payroll ($582k) higher - Increased headcount & wages plus MOU impact offset by higher trnfrd out. Benefits ($1810) - Higher medical ($252k), Taxes ($69k) offset by higher Fringe trnfr out $107k, $209k lower WC. ($1803k) pension/PBOP Rate case adj. eff. May '21
385 428 386 42 No well cleaning chemicals $20k -Part of Capex project (1)
889 996 885 111 4
1,139 2,026 1,801 225 (662) Vehicle Alloc. - higher fuel/new leases/insurance; ($53k) materials - higher prices/stock up; ($135k) Travel/training;
Operating & Maintenance Costs 9,209 12,632 12,542 90 (3,333)
M&S Fees 3,004 3,090 3,102 (12) (99)
Water Purchased Expense 260 313 321 (8) (61)
164 213 189 24 (25) Increased collection efforts
1,374 1,523 1,368 155 6
PW, WO, and General Taxes 1,798 2,049 1,878 171 (80)
Other Income Included in EBITDA 713 64 (103) 168 $192 Eagle Wate acquisition legal write-off; ($10k) Extra donations; ($25k) Misc. - Photography, etc. 817 Record the adjustment to the TCJA stub period regulatory
liability based on the final settled amount. per Rate Case SUZ-
W-20-02, effective date May 1, 2021
- - - - -
(110) (335) (240) (94) 130
AFUDC Exp (161) (460) (330) (129) 169 EBITDA 27,911 26,831 25,676 (1,155) (2,236)
(370) - (455) 455 85 Corp. entry to uncollectible reserve calc.
7,635 7,569 7,258 311 377 Composite depreciation rate dropped from 2021 actuals which was basis for 2022's depr. budget. $30k-$40k expected savings each month.
Depreciation & Amortization 7,265 7,569 6,804 765 462 EBIT 20,646 19,262 18,872 (390) (1,774) Interest & Other Financial Income 2,631 2,752 3,073 (322) (442)
Exceptional Items 85 - 11 (11) 74 Pre-tax Income 17,930 16,510 15,788 (723) (2,142) Taxes 5,054 4,105 3,481 624 1,573 Total Net Incomes 12,876 12,406 12,307 (99) (569)
Effective Tax Rate 28%25%22%
VEO-W-22-02
IPUC DR 16
Attachment 2
Page 83 of 83
1
SUEZ Water Idaho
Bus Unit Variance Rpt MTD/YTD
- C u r r e n t M o n t h - - Y e a r t o D a t e -
Total Total Total
Variance to Budget Favorable / Favorable /
Total Operating RevenuesRegulated Sales 2,711,095.95 2,546,085.60 2,191,375.73 354,709.87 16.19 %9,733,227.42 9,317,706.22 9,291,509.89 26,196.33 0.28 %Other Regulated Revenues (31,226.64)3,459.15 4,628.38 (1,169.23)(25.26)%128,270.95 13,649.15 18,513.52 (4,864.37)(26.27)%
Non-Regulated Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Non-Core Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Unbilled Revenue 179,751.00 257,776.00 779,103.23 (521,327.23)(66.91)%250,339.00 336,132.00 743,581.24 (407,449.24)(54.80)%
Intercompany Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Revenue 2,859,620.31 2,807,320.75 2,975,107.34 (167,786.59)(5.64)%10,111,837.37 9,667,487.37 10,053,604.65 (386,117.28)(3.84)%
Total Costs Pre UW M&SPersonnel Expenses 556,165.58 549,912.55 577,919.29 28,006.74 4.85 %2,218,517.59 2,175,622.96 2,318,916.00 143,293.04 6.18 %Water Purchased 1,107.50 16,116.05 150.00 (15,966.05)(10,644.03)%121,103.15 141,718.22 125,416.00 (16,302.22)(13.00)%Energy 158,895.42 152,846.87 175,410.40 22,563.53 12.86 %573,528.37 533,913.52 563,452.70 29,539.18 5.24 %Chemicals 26,515.97 22,933.27 28,056.00 5,122.73 18.26 %59,029.25 64,033.54 66,427.00 2,393.46 3.60 %Subcontractors 57,785.87 74,706.14 62,194.00 (12,512.14)(20.12)%248,711.09 260,724.75 229,456.15 (31,268.60)(13.63)%Provisions 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Write Offs 44,334.01 17,062.91 19,550.00 2,487.09 12.72 %105,453.41 109,022.84 83,000.00 (26,022.84)(31.35)%
Depreciation 810,238.00 779,800.46 827,482.00 47,681.54 5.76 %3,232,591.06 3,217,825.57 3,302,965.24 85,139.67 2.58 %Amortization 36,542.20 10,583.78 11,295.54 711.76 6.30 %149,149.81 42,149.99 45,122.16 2,972.17 6.59 %Other Costs 313,000.31 359,888.93 339,976.82 (19,912.11)(5.86)%1,196,888.16 1,304,448.93 1,253,167.28 (51,281.65)(4.09)%
Operating Profit Pre UW M&S Fees
UW M&S Fees 396,234 287,456 321,430 33,974 10.57 %1,626,401 1,207,764 1,283,169 75,405 5.88 %
Total Costs post UW M&S 2,400,819 2,271,307 2,363,464 92,157 3.90 %9,531,373 9,057,225 9,271,091 213,867 2.31 %
Operating Profit Post UW M&S Fees
Other Income and ExpensesOther Financial Inc & Exp (311,062.54)(141,476.31)192,742.35 (334,218.66)(173.40)%(1,260,626.90)(814,904.36)(388,395.90)(426,508.46)(109.81)%
Dividends Received 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Income From Subs-Equity Method 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%
Pre Tax Current Income / Loss
Taxes, Amortization and OtherCurrent Income Tax 31,985.51 (536,645.92)212,961.18 749,607.10 351.99 %(147,255.24)(44,304.92)104,342.59 148,647.51 142.46 %
Deferred Income Tax 3,691.99 634,746.71 (4,020.00)(638,766.71)(15,889.72)%(51,584.56)140,837.35 (16,080.00)(156,917.35)(975.85)%Taxes, Amortization and Other 35,677.50 98,100.79 208,941.18 110,840.39 53.05 %(198,839.80)96,532.43 88,262.59 (8,269.84)(9.37)%
VARIANCE
BUDGET
PRIOR YEAR
VEO-W-22-02
IPUC DR 16 Atatchment 3
Page 1 of 2
1
SUEZ Water Idaho
Bus Unit Variance Rpt MTD/YTD
- C u r r e n t M o n t h - - Y e a r t o D a t e -
Total Total Total
Variance to Budget Favorable / Favorable /
Total Operating RevenuesRegulated Sales 2,612,806.24 2,442,411.05 2,553,761.08 (111,350.03)(4.36)%12,346,033.66 11,760,117.27 11,845,270.97 (85,153.70)(0.72)%Other Regulated Revenues (311,756.37)4,310.00 4,628.38 (318.38)(6.88)%(183,485.42)17,959.15 23,141.90 (5,182.75)(22.40)%
Non-Regulated Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Non-Core Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Unbilled Revenue 2,216,521.00 1,806,146.00 1,957,484.03 (151,338.03)(7.73)%2,466,860.00 2,142,278.00 2,701,065.27 (558,787.27)(20.69)%
Intercompany Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Revenue 4,517,570.87 4,252,867.05 4,515,873.49 (263,006.44)(5.82)%14,629,408.24 13,920,354.42 14,569,478.14 (649,123.72)(4.46)%
Total Costs Pre UW M&SPersonnel Expenses 630,260.22 590,654.79 603,627.29 12,972.50 2.15 %2,848,777.81 2,766,277.75 2,922,543.29 156,265.54 5.35 %Water Purchased 19,092.00 0.00 15,000.00 15,000.00 100.00 %140,195.15 141,718.22 140,416.00 (1,302.22)(0.93)%Energy 237,168.94 226,392.14 242,817.83 16,425.69 6.76 %810,697.31 760,305.66 806,270.53 45,964.87 5.70 %Chemicals (5,820.57)39,774.83 42,294.00 2,519.17 5.96 %53,208.68 103,808.37 108,721.00 4,912.63 4.52 %Subcontractors 108,463.52 94,399.66 97,372.50 2,972.84 3.05 %357,174.61 355,124.41 326,828.65 (28,295.76)(8.66)%Provisions 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Write Offs 7,693.22 2,103.87 9,950.00 7,846.13 78.86 %113,146.63 111,126.71 92,950.00 (18,176.71)(19.56)%
Depreciation 813,109.41 780,208.00 829,654.00 49,446.00 5.96 %4,045,700.47 3,998,033.57 4,132,619.24 134,585.67 3.26 %Amortization 36,554.39 10,619.63 11,305.54 685.91 6.07 %185,704.20 52,769.62 56,427.70 3,658.08 6.48 %Other Costs 398,052.08 435,943.99 379,474.82 (56,469.17)(14.88)%1,594,940.24 1,740,392.92 1,632,642.10 (107,750.82)(6.60)%
Operating Profit Pre UW M&S Fees
UW M&S Fees 375,853 316,947 329,320 12,373 3.76 %2,002,254 1,524,711 1,612,489 87,778 5.44 %
Total Costs post UW M&S 2,620,426 2,497,044 2,560,816 63,773 2.49 %12,151,799 11,554,268 11,831,908 277,639 2.35 %
Operating Profit Post UW M&S Fees
Other Income and ExpensesOther Financial Inc & Exp (295,800.83)(166,598.69)(89,880.41)(76,718.28)(85.36)%(1,556,427.73)(981,503.05)(478,276.31)(503,226.74)(105.22)%
Dividends Received 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Income From Subs-Equity Method 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%
Pre Tax Current Income / Loss
Taxes, Amortization and OtherCurrent Income Tax 946,446.24 1,460,120.92 493,805.59 (966,315.33)(195.69)%799,191.00 1,415,816.00 598,148.18 (817,667.82)(136.70)%
Deferred Income Tax (522,956.51)(1,040,936.71)(4,020.00)1,036,916.71 25,793.95 %(574,541.07)(900,099.36)(20,100.00)879,999.36 4,378.11 %Taxes, Amortization and Other 423,489.73 419,184.21 489,785.59 70,601.38 14.41 %224,649.93 515,716.64 578,048.18 62,331.54 10.78 %
VARIANCE
BUDGET
PRIOR YEAR
VEO-W-22-02
IPUC DR 16 Atatchment 3
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