2008 Water Rate and Fee Study - Lake Havasu City

LAKE HAVASU CITY, ARIZONA FILE: LHC.xls2008 WATER RATE AND FEE STUDY SCHEDULE: COSO&M ALLOCATIONS TO FUNCTIONAL COSTS DATE: 05/04/09RANGE:OMFUNCLine Meter Water DirectNo. Description Total Treatment Distribution Production Services Administration Overhead Other Revenue1 Salaries and Wages $ 2,298,370 $ 394,587 $ 1,271,284 $ 313,348 $ 174,082 $ 145,069 $ - $ - $-2 Benefits 835,767 143,485 462,283 113,944 63,302 52,752 - - -3 Purchased Services 3,435,545 1,487,763 337,759 1,037,422 29,227 3,571 293,532 241,010 5,2604 Materials and Supplies 1,014,700 163,071 671,498 82,689 15,987 2,417 7,972 - 71,0665 Other Expenditures 106,200 12,736 - - - - 93,464 - -6 Contingency 715,000 204,688 255,003 143,863 26,273 18,948 36,721 22,407 7,0967 Interfund Debits 1,802,796 516,100 642,962 362,736 66,246 47,776 92,587 56,497 17,8928 Additional Employees - - - - - - - - -9 Total O&M $ 10,208,378 $ 2,922,430 $ 3,640,790 $ 2,054,003 $ 375,118 $ 270,533 $ 524,276 $ 319,914 $ 101,314Allocations to Functions (1)10 Salaries and Wages 100.0% 17.17% 55.31% 13.63% 7.57% 6.31% 0.00% 0.00% 0.00%11 Benefits 100.0% 17.17% 55.31% 13.63% 7.57% 6.31% 0.00% 0.00% 0.00%12 Purchased Services 100.0% 43.30% 9.83% 30.20% 0.85% 0.10% 8.54% 7.02% 0.15%13 Materials and Supplies 100.0% 16.07% 66.18% 8.15% 1.58% 0.24% 0.79% 0.00% 7.00%14 Other Expenditures 100.0% 11.99% 0.00% 0.00% 0.00% 0.00% 88.01% 0.00% 0.00%15 Contingency 100.0% 28.63% 35.66% 20.12% 3.67% 2.65% 5.14% 3.13% 0.99%16 Interfund Debits 100.0% 0% 28.63% 35.66% 20.12% 3.67% 2.65% 5.14% 3.13% 0.99%17 Additional Employees 100.0% 17.17% 55.31% 13.63% 7.57% 6.31% 0.00% 0.00% 0.00%18 Weighted Average 100.0% 28.63% 35.66% 20.12% 3.67% 2.65% 5.14% 3.13% 0.99%(1) Based on City cost analysis and tracking of expenditures to functional cost categories based on budgeted costs.Page B - 7