Second Taxing District

Transcription

1 Second Taxing District South Norwalk Electric and Water APPROVED BUDGET ADOPTED BY THE COMMISSIONERS OF THE SECOND TAXING DISTRICT ON MARCH 17, 2017 APPROVED BY THE ELECTORS OF THE SECOND TAXING DISTRICT ON MARCH 21, 2017 Second Taxing District 1 State Street Norwalk, CT (203)

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3 SECOND TAXING DISTRICT Approved Budget Table of Contents Page Number Second Taxing District Budget 1 Second Taxing District General Fund Budget 3 South Norwalk Electric and Water Water - Operating Budget 5 Water - Capital Budget 7 Electric - Operating Budget 9 Electric - Capital Budget 11 OPEB Expense Budget 13 OM&A Account Detail Master 15

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5 SECOND TAXING DISTRICT, CITY OF NORWALK APPROVED BUDGET General Water Electric Total REVENUE Fund Department Department District Operating Revenue (1) Metered Sales Residential - Water and Electric 6,268,041 6,470,239 12,738,280 Small Commercial - Electric 5,235,264 5,235,264 Medium Commercial - Electric 1,299,048 1,299,048 Large Commercial - Electric 1,682,901 1,682,901 Commercial - Water 1,532,528 1,532,528 Industrial - Water 253, ,985 Sales to Public Authorities - Water 271, ,069 Fire Protection - Water Private Fire Protection 269, ,763 Fire Protection - Norwalk 56,868 56,868 Fire Protection - Wilton 12,480 12,480 Fixed Load Lighting - Electric 68,571 68,571 Sales for Resale 25,134 9,621 34,756 Gross Revenue Tax 570, ,973 Customer Forfeited Discounts 511, ,294 Total Operating Revenue 0 8,689,867 15,847,912 24,537,779 Other Revenue Miscellaneous Service Revenue 20, ,000 Conservation and Load Management 228, ,279 Rent and Utility Plant Leasing 0 0 Interest Income Interest 550 1,000 10,000 11,550 Customer Late Charges 50,000 50,000 Miscellaneous Customer Charges 110,000 75, ,000 Net Merchandising, Jobbing & Contract Work 8, ,000 Miscellaneous Non Operations Income 45,000 1,250,000 1,295,000 Total Other Revenue ,000 1,563,279 1,797,829 TOTAL REVENUE 550 8,923,867 17,411,191 26,335,608 EXPENSES Operating Expenses Source of Supply - Water & Electric Operations 216, ,526 Maintenance 37, ,527 Pumping - Water Operations 189, ,248 Maintenance 38,198 38,198 Treatment - Water Operations 1,353,105 1,353,105 Maintenance 70,005 70,005 Purchased - Water & Electric 79, ,553,834 9,633,822 Transmission & Distribution - Water & Electric Operations 491, ,488 1,344,574 Maintenance 497, , ,365 Street Light Expense 82, ,213 Customer Accounts - Water & Electric 618, ,489 1,245,946 1

6 Administrative & General Expense Operations 155,474 2,914,234 2,502,849 5,572,557 Maintenance 171, , ,344 Gross Revenue Tax 588, ,103 Customer Assistance Program 25,000 25,000 Community Service Projects 29,423 29,423 Total Operating Expenses 347,098 6,597,433 14,720,425 21,664,956 Other Expenses Conservation and Load Management - Electric 232, ,948 Miscellaneous Income Deductions 10,800 10,800 Interest Expense 36,000 36,000 Property Taxes 467, ,000 Total Other Expense 0 467, , ,748 TOTAL EXPENSES 347,098 7,064,433 15,000,173 22,411,705 NET REVENUE (346,548) 1,859,434 2,411,017 3,923,903 Principal on Debt 1,195, ,000 1,695,164 Interest on Debt 296, , ,053 Capital Appropriations (2) 20, ,228 1,807,750 2,707,978 Preliminary Survey and Investigation CHANGE IN CASH POSITION (366,548) (512,512) (144,233) (1,023,292) OPENING BALANCE RESERVE FUND 1,165,712 1,440,137 12,286,388 14,892,238 PREVIOUS YEARS CANCELLED PROJECTS PROJECT FUNDED FROM CONSERVATION PROGRAM 350, ,000 ADJUSTED OPENING BALANCE RESERVE FUND 1,165,712 1,790,137 12,286,388 15,242,238 Transfer To OPEB Trust (3) 0 (245,000) (315,000) (560,000) Transfer From Water Fund - District Operations 95,000 (95,000) 0 Transfer From Electric Fund - District Operations 95,000 (95,000) 0 Transfer From Electric Fund - Street Lighting 162,201 (162,201) 0 Transfer From General Fund TOTAL TRANSFERS 352,201 (340,000) (572,201) (560,000) AMOUNT FROM DISTRICT TAX 0 CLOSING BALANCE RESERVE FUND 1,151, ,626 11,569,955 13,658,946 Notes: (1) Budgeted revenues for the Water and Electric Utilities are projections. Actual sales are outside the control of the utilities. (2) Capital Appropriations are made on a project base or an annual appropriation base. Annual appropriations expire at the end of the fiscal year regardless of funds spent. Project base appropriations expire at the completion of the project, when project is placed in service. Unspent funds for annual and project based capital appropriations are returned to the reserve fund. (3) OPEB - Other Post Employment Benefits 03/21/17 2

7 SECOND TAXING DISTRICT GENERAL FUND BUDGET REVENUE Interest - Investment Reserve Interest - Operating Funds Other TOTAL REVENUE EXPENSES Operations Commissioners' Salary 22,750 22,750 22,750 Clerk's Salary 2,500 2,500 2,500 Treasurer's Salary 3,250 3,250 3,250 Meetings and Printing 46,460 45,361 45,800 Legal 50,004 50,000 50,000 Auditors 25,000 25,000 35,000 Insurance 5,510 5,380 5,000 Total Operations 155, , ,300 Community Service Projects Community Beautification West Avenue 6,923 6,797 7,320 Miscellaneous Projects 3,000 3,000 3,000 Other Community Service Projects Sono Arts Celebration 1,500 1,500 1,500 Summer Youth Employment Program 15,500 15,500 15,500 Miscellaneous Community Projects 2,500 2,500 2,500 Total Community Service Projects 29,423 29,297 29,820 Street Lighting Purchased Electricity 79,988 84,750 85,300 Street Light Operation 14,936 16,141 13,500 Street Light Maintenance 67,277 73,036 65,400 Total Street Lighting 162, , ,200 3

8 Miscellaneous Total Miscellaneous TOTAL EXPENSES 347, , ,320 NET OPERATING INCOME (346,548) (356,915) (357,770) Principal on Debt Interest on Debt Capital Appropriations Street Lighting Capital Project 20,000 20,000 20,000 Recording Equipment - District Meetings Total Capital Appropriations 20,000 20,000 20,000 CHANGE IN RESERVE FUND FROM OPERATIONS (366,548) (376,915) (377,770) OPENING BALANCE RESERVE FUND 1,165,712 1,201,454 1,178,274 TRANSFER FROM WATER FUND - DISTRICT OPERATIONS 95,000 95,000 95,000 TRANSFER FROM ELECTRIC FUND - DISTRICT OPERATIONS 95,000 95,000 95,000 TRANSFER FROM ELECTRIC FUND - STREET LIGHTING 162, , ,200 AMOUNT FROM DISTRICT TAX ENDING BALANCE RESERVE FUND 1,151,365 1,188,466 1,154,704 Notes: 03/21/17 4

9 SOUTH NORWALK ELECTRIC AND WATER WATER - OPERATING BUDGET REVENUE Operating Revenue (1) Metered Sales Residential 6,268,041 6,292,208 6,066,049 Commercial 1,532,528 1,558,687 1,446,692 Industrial 253, , ,555 Sales to Public Authorities 271, , ,281 Fire Protection Private Fire Protection 269, , ,480 Public Fire Protection - Norwalk 56,868 56,900 56,900 Public Fire Protection - Wilton 12,480 12,500 12,500 Water for Resale 25,134 24,000 25,000 Total Operating Revenue 8,689,867 8,553,778 8,338,456 Other Revenue Laboratory Services 20,000 18,000 5,000 Net Merchandising and Jobbing 8,000 21,000 10,000 Interest 1, Miscellaneous Customer Charges 110, , ,000 Customer Late Fees 50,000 40,000 39,000 Miscellaneous Income 45,000 43,000 Total Other Revenue 234, , ,500 TOTAL REVENUE 8,923,867 8,806,378 8,522,956 EXPENSE Operating Expense Source of Supply Operations 216, , ,437 Maintenance 37,527 24,884 29,382 Pumping Operations 189, , ,180 Maintenance 38,198 45,871 58,164 Water Treatment Operations 1,353,105 1,351,353 1,387,471 Maintenance 70, , ,562 Transmission and Distribution Operations 491, , ,312 Maintenance 497, ,041 1,047,334 Customer Accounts Expense 618, , ,663 Administrative and General Expense Operations 2,914,234 3,016,637 2,666,022 Maintenance 171, , ,200 Total Operating Expense 6,597,433 6,730,457 6,542,727 5

10 Other Expenses Property Taxes Wilton 445, , ,000 New Canaan 22,000 22,000 22,000 Total Property Taxes 467, , ,000 Total Other Expenses 467, , ,000 TOTAL EXPENSE 7,064,433 7,197,457 7,009,727 NET OPERATING INCOME 2,092,434 1,823,322 1,795,729 TOTAL INCOME MINUS EXPENSES 1,859,434 1,608,922 1,513,229 Principal on Debt - Filtration Plant 1,195,164 1,171,050 1,147,423 Interest on Debt - Filtration Plant 296, , ,295 Capital Appropriations (2) 880, , ,520 Preliminary Survey and Investigation (3) CHANGE IN WATER FINANCIAL/RESERVE FUND (512,512) (337,943) (492,008) OPENING BALANCE WATER FINANCIAL/RESERVE FUND (4) 1,440, ,961 1,045,686 PREVIOUS YEARS CANCELLED PROJECTS (5) 0 14,900 0 PROJECT FUNDED FROM CONSERVATION PROGRAM (7) 350,000 TRANSFER TO OPEB TRUST (6) (245,000) (284,000) (340,000) TRANSFER TO GENERAL FUND - DISTRICT OPERATIONS (95,000) (95,000) (95,000) CLOSING BALANCE WATER FINANCIAL/RESERVE FUND 937,626 47, ,678 Notes: (1) Operating revenues are projections. Actual sales are outside of the control of the utility. (2) Capital Appropriations do not include "Contributions in Aid of Construction" from third parties. (3) Preliminary survey will be apportioned between OM&A and Capital Projects in subsequent fiscal years when the survey is complete. (4) "Opening Balance" recalculated on a yearly basis beginning in fiscal year (5) See Previous Years Cancelled Projects from "Water - Capital Project Summary Report." (6) OPEB - Other Post Employment Benefit (7) Funding for Captial Project funded from SNEW Conservation and Load Management fund 03/21/17 6

11 South Norwalk Electric and Water Water - Capital Budget Project Capital Number Project Amount Expiration CW Purchase Water Meters & Modules 75,000 Annual CW CIS Infinity.Mobile 29,250 End of Project CW State Street Security 20,000 End of Project CW Solar for Filtration Plant 350,000 End of Project CW Upgrade Phone System / Call Tracking 10,000 End of Project CW Replace 50 hp WWC Pump 18,000 End of Project CW Ultrasonic Clamp On Meter 25,000 End of Project CW Install Transmission Main Valves 59,350 End of Project CW Replace Services 43,104 End of Project CW Replace Hydrants 22,124 End of Project CW Lab Coliform Bath 2,400 End of Project CW Portable Two Way Radios 3,000 End of Project CW Replace Sylvester Ct SCADA 13,000 End of Project CW Main Replacement Program 100,000 End of Project CW Computer- Hardware and Software 20,000 Annual CW New Accounting System 40,000 End of Project CW Miscellaneous Capital Purchases 50,000 Annual TOTAL CAPITAL PROJECTS 880,228 Water - Preliminary Survey Project Preliminary Number Survey Amount Expiration TOTAL PRELIMINARY SURVEYS 0 7

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13 SOUTH NORWALK ELECTRIC AND WATER ELECTRIC - OPERATING BUDGET REVENUE Operating Revenue (1) Metered Sales Residential (2) 6,470,239 6,327,749 6,040,679 Small Commercial 5,235,264 5,456,650 5,247,455 Medium Commercial 1,299,048 1,363,840 1,310,154 Large Commercial 1,682,901 1,673,573 1,860,209 Fixed Load Lighting 68,571 77,507 77,637 Sales for Resale 9,621 8,664 8,658 Gross Revenue Tax 570, , ,959 Lost Customer Discount 511, , ,210 Total Operating Revenue (1) 15,847,912 16,013,698 15,714,961 Other Revenue Conservation & Load Management 228, , ,907 Utility Plant Leasing 0 3,996 4,000 Miscellaneous Service Charges 75,000 82,100 79,655 Interest Revenue 10,000 12,000 3,600 Net Merchandising and Jobbing 0 10,000 10,000 Miscellaneous Non Operating Income 1,250, ,600 0 Total Other Revenue 1,563,279 1,104, ,162 TOTAL REVENUE 17,411,191 17,118,124 16,044,122 EXPENSES Operating Expenses Source of Supply Operations Maintenance Purchased Electricity - Resale 9,553,834 9,712,550 9,711,200 Purchased Electricity - Street Lights Transmission and Distribution Operations 853, , ,872 Maintenance 330, , ,784 Street Light Expense Customer Accounts Expense 627, , ,308 Administrative and General Expense Operations 2,502,849 2,612,741 2,533,804 Maintenance 238, , ,133 Gross Revenue Tax 588, , ,243 Customer Assistance Program 25,000 25,000 25,000 Total Operating Expenses 14,720,425 15,042,509 15,062,344 9

14 Other Expenses Conservation and Load Management Expense 232, , ,767 Miscellaneous Income Deductions 10,800 10,800 10,800 Interest Expense 36,000 36,000 36,000 Total Other Expenses 279, , ,567 TOTAL EXPENSES 15,000,173 15,326,189 15,348,911 NET OPERATING INCOME 1,127, , ,617 TOTAL INCOME MINUS EXPENSES 2,411,017 1,791, ,211 Principal on Debt - Substation Project 500, , ,000 Interest on Debt - Substation Project 247, , ,500 Capital Appropriations (3) 1,807,750 1,559, ,870 Preliminary Survey and Investigation (4) ,000 CHANGE IN ELECTRIC FINANCIAL/RESERVE FUND (144,233) (525,416) (835,159) OPENING BALANCE ELECTRIC FINANCIAL/RESERVE FUND (5) 12,286,388 12,766,426 11,333,062 PREVIOUS YEARS CANCELLED PROJECTS (6) 0 115, ,625 TRANSFER TO OPEB TRUST (7) (315,000) (386,000) (460,000) TRANSFER TO GENERAL FUND - DISTRICT OPERATIONS (95,000) (95,000) (95,000) TRANSFER TO GENERAL FUND - STREET LIGHTING (162,201) (173,927) (164,200) CLOSING BALANCE ELECTRIC FINANCIAL/RESERVE FUND 11,569,955 11,701,783 10,481,328 Notes: (1) Operating revenues are projections. Actual sales are outside of the control of the utilities (2) Metered Sales Revenue split out by rate code beginning fiscal year In previous years, Residential and Commercial were combined (3) Capital Appropriations do not include "Contributions in Aid of Construction" from third parties. (4) Preliminary survey will be apportioned between OM&A and Capital Projects in subsequent fiscal years when the survey is complete. (5) "Opening Balance" recalculated on a yearly basis beginning in fiscal year (6) See Previous Years Cancelled Projects from "Electric - Capital Project Summary Report." (7) OPEB - Other Post Employment Benefit 03/21/17 10

15 South Norwalk Electric and Water Electric - Capital Budget Project Capital Number Project Amount Expiration CE Purchase Electric Meters 75,000 Annual CE CIS Infinity.Mobile 29,250 End of Project CE State Street Security 20,000 End of Project CE Upgrade Phone System / Call Tracking 10,000 End of Project CE Remodel Line Garage 25,000 End of Project CE Desks - Line Garage 3,000 End of Project CE Tools 10,000 End of Project CE Transformers 100,000 Annual CE Purchase Material Storage 15,000 End of Project CE Motor Controllers for Switches 20,000 End of Project CE Ventilation System for SONO24P switchgear house 3,000 End of Project CE Emergency Generator Control House 2,500 End of Project CE Security - SONO24P 10,000 End of Project CE Emergency Pole Replacement 25,000 Annual CE Mall - Transformers, Switches, Conductors, Etc 1,250,000 End of Project CE Computer- Hardware and Software 20,000 Annual CE New Accounting System 40,000 End of Project CE Miscellaneous Capital Purchases 150,000 Annual TOTAL CAPITAL PROJECTS 1,807,750 Electric - Preliminary Survey Project Preliminary Number Survey Amount Expiration TOTAL PRELIMINARY SURVEYS 0 11

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17 Second Taxing District South Norwalk Electric and Water GASB 45 Other Post Employment Benefits (OPEB) Expense Budget Water Electric Total Net OPEB Obligation as of June 30, 2016 per GASB 45 Valuation 240, , ,617 Fiscal Year Annual Required Contribution (ARC) 357, , ,897 Budgeted Expenditures Health Insurances - Retirees (+) 210, , ,372 Self Insurance - Retirees (+) 16,398 16,704 33,102 Life Insurance - Retirees (+) 2,350 1,800 4,150 Retiree Insurance Contributions (-) 0 2,650 2,650 Total Budgeted Expenditures 228, , ,974 Budgeted Fiscal Year Net OPEB Obligation (ARC - Exp) 128, , ,923 Payment made to OPEB Trust in FY , , ,000 Estimated Net OPEB Obligation as of June 30, , , ,540 Fiscal Year Annual Required Contribution (ARC) - Estimate 357, , ,897 Budgeted Expenditures Health Insurances - Retirees (+) 179, , ,768 Self Insurance - Retirees (+) 15,996 17,004 33,000 Life Insurance - Retirees (+) 2,350 1,800 4,150 Retiree Insurance Contributions (-) 0 2,650 2,650 Total Budgeted Expenditures 197, , ,268 Budgeted Fiscal Year Net OPEB Obligation (ARC - Exp) 159, , ,629 Remainder of Estimated Net OPEB Obligation as of June 30, , , ,540 Total OPEB Expense Fiscal Year , , ,169 OPEB Budget Expense Fiscal Year , , ,000 OPEB Reserve Fund Opening Balance Budgeted Contributions - FY , , ,000 Budgeted Contributions - FY , , ,000 Budgeted Contributions - FY , , ,000 Budgeted Contributions - FY , , ,000 Budgeted Contributions - FY , , ,000 Closing Balance OPEB Reserve Fund 1,489,000 2,241,000 3,730,000 13

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19 Acct Sub Description Account Internal Purchased Ex-Ord. Outside Overhead & Account Internal Purchased Ex-Ord. Outside Overhead & Account Internal District Outside Overhead & Nos. Acct Total Labor Material Maint. Services Labor Burden Total Labor Material Maint. Services Labor Burden Total Labor Salaries Services Labor Burden POWER PRODUCTION EXPENSES Operation Second Taxing District, City of Norwalk South Norwalk Electric and Water Budget - Fiscal Year OM&A ACCOUNT DETAIL - MASTER Water Electric District Supervision and Engineering Fuel for Generation Generation Expenses Miscellaneous Expenses Rents Total Operation Maintenance Supervision and Engineering Structures Generating and Electric Plant Miscellaneous Other Power Gen Plant Total Maintenance TOTAL OTHER POWER GENERATION OTHER POWER SUPPLY EXPENSES Operation Purchased Power ,553, ,553, Purchased Power - Street Lights , , Purchased Power - Load Reduction Prog System Control and Load Dispatching Other Expenses TOTAL OTHER POWER SUPPLY EXPENSES ,553, ,553, , ,988 0 TRANSMISSION EXPENSES Operations Supervision and Engineering Load Dispatching Station Expenses Overhead Line Expense Underground Line Expense Transmission of Electricity by Others Miscellaneous Transmission Expense Rents Total Operations Maintenance P01 Supervision and Engineering P02 Structures P01 Station Equipment P02 Overhead Lines P03 Underground Lines P04 Miscellaneous Transmission Plant Total Maintenance TOTAL TRANSMISSION EXPENSES DISTRIBUTION EXPENSES Operations Supervision and Engineering , , , Load Dispatching ,542 3, , Station Expenses ,177 58,306 2, ,000 19, Overhead Line Expenses ,360 48,241 24, ,000 19, Underground Line Expenses ,650 40,624 24, ,500 17, Street Lighting & Signal System Expenses ,936 10, , Meter Expenses Customer Installations Expenses ,736 10,156 4, , Miscellaneous Distribution Expenses , ,465 28, ,000 58, Rents

20 Second Taxing District, City of Norwalk South Norwalk Electric and Water Budget - Fiscal Year OM&A ACCOUNT DETAIL - MASTER Water Electric District Acct Sub Description Account Internal Purchased Ex-Ord. Outside Overhead & Account Internal Purchased Ex-Ord. Outside Overhead & Account Internal District Outside Overhead & Nos. Acct Total Labor Material Maint. Services Labor Burden Total Labor Material Maint. Services Labor Burden Total Labor Salaries Services Labor Burden Total Operations , ,636 83, , ,552 14,936 10, ,780 Maintenance Supervision and Engineering ,474 26, Structures ,638 3,638 48, , Station Equipment , , , Overhead Lines ,686 36,370 20,000 15,000 11, Underground Lines ,428 48,448 20, , Line Transformers ,599 16,607 4, Street Lighting - Mast Arm ,113 3, Street Lighting - Ornamental ,851 6,451 26, Street Lighting - Aluminum ,312 3,912 26, Street Lighting -Other Meters ,815 1, , Miscellaneous Distribution Plant Total Maintenance , ,251 97,092 15,000 85, ,277 13,727 53, TOTAL DISTRIBUTION EXPENSES ,184, , ,892 15, , ,552 82,212 23,882 53, ,780 SOURCE OF SUPPLY Operation Supervision and Engineering 75,430 12, , Labor and Expenses 89,323 82,323 6, , Miscellaneous Expenses 45,096 17,096 1, , Vehicle and Overhead Expens 6, , Total Operation 216, ,049 7,000 62,800 28,000 6, Maintenance Supervision and Engineering Structures 2,599 1,099 1, Collecting and Impounding Reservoirs 19,581 1,373 3,000 12,808 2, Lake, River and Other Intakes 7,673 1,373 1, , Supply Mains 7,673 1,373 1, , Total Maintenance 37,527 5,219 7,500 12,808 12, TOTAL SOURCE OF SUPPLY 254, ,267 14,500 75,608 40,000 6, PUMPING Operations Supervision and Engineering Fuel or Power Purchased for Pumping P01 Bartlett Ave 57, , , P02 Ponus Ave 21, , , P03 Wilton Booster 67, , , Labor and Expenses P01 Bartlett Ave 5,155 1,555 1, , P02 Ponus Ave 5,155 1,555 1, , P03 Wilton Booster 6,355 1,555 1, , Miscellaneous Expenses P01 Bartlett Ave 8,794 4, , P02 Ponus Ave 8,794 4, , P03 Wilton Booster 5,969 1, , Vehicle and Overhead Expense 2, , Total Operations 189,248 14,282 10, ,140 2, Maintenance Supervision and Engineering Structures and Improvements P01 Bartlett Ave Building 3, , , P02 Ponus Ave Building 3, , , P03 Wilton Booster Building 3, , , Power Production Equipment 16

21 Second Taxing District, City of Norwalk South Norwalk Electric and Water Budget - Fiscal Year OM&A ACCOUNT DETAIL - MASTER Water Electric District Acct Sub Description Account Internal Purchased Ex-Ord. Outside Overhead & Account Internal Purchased Ex-Ord. Outside Overhead & Account Internal District Outside Overhead & Nos. Acct Total Labor Material Maint. Services Labor Burden Total Labor Material Maint. Services Labor Burden Total Labor Salaries Services Labor Burden P01 Bartlett Ave 3, , P02 Ponus Ave 3, , P03 Wilton Booster 3, , , Pumping Equipment P01 Bartlett Ave 3, , , P02 Ponus Ave 3, , , P03 Wilton Booster 8, , , P04 Wilton High Pres Total Maintenance 38,198 5,438 9, , TOTAL PUMPING 227,446 19,720 20, ,300 2, WATER TREATMENT Operation Supervision and Engineering 54,307 54, Chemicals 301, , Operation Labor and Expenses Operating Labor - Lab 159, , Miscellaneous 20, , Outside Services 26, , Sludge Operations 43,552 15,552 1, , Sludge Remediations Operating Labor - Plant 118, ,865 5, , Sludge Lab Services Lead Program (Sampling/Testing) 1,608 1, Membrane Operations 33, , Miscellaneous Expenses Plant Fuel Oil 54, , Warehouse Fuel Oil 4, , Plant Electric 266, , Miscellaneous 146, ,630 8, , Vehicle and Overhead Expenses 121, , Total Operations 1,353, , , , , Maintenance Supervision and Engineering Structures and Improvements 8,573 1,373 2, , Water Treatment Equipment Sludge Equipment 6,173 1,373 1, , Water Treatment Equipment 55,259 6,867 12,000 24,392 12, Total Maintenance 70,005 9,613 15,600 24,392 20, TOTAL WATER TREATMENT 1,423, , ,000 24, , , TRANSMISSION AND DISTRIBUTION Operation Supervision and Engineering 54,307 54, Storage Facilities Expense T01 Flower Lane 10,061 4,761 1, , T02 Michael St 9,361 4,761 1, , T03 Price St 9,361 4,761 1, , T04 Stevens Hill 13,266 7,966 1, , T05 Summit Ave 9,361 4,761 1, , T06 Witch Lane 10,061 4,761 1, , Trans. and Dist. Lines Expense M01 Norwalk 70,831 9,331 1,500 59,000 1, M02 Wilton 2,755 1, Meters Meter Expense 17,460 14,760 1, , Customer Installations Expenses Customer Installations Expenses 81,903 79,203 1, , Cross Connection 31,425 29,025 1, ,

22 Second Taxing District, City of Norwalk South Norwalk Electric and Water Budget - Fiscal Year OM&A ACCOUNT DETAIL - MASTER Water Electric District Acct Sub Description Account Internal Purchased Ex-Ord. Outside Overhead & Account Internal Purchased Ex-Ord. Outside Overhead & Account Internal District Outside Overhead & Nos. Acct Total Labor Material Maint. Services Labor Burden Total Labor Material Maint. Services Labor Burden Total Labor Salaries Services Labor Burden Conservation Maintenance Customer Installation Miscellaneous Expenses AM/FM CAD 21,150 21, Other 47,392 33,592 1, , Vehicle and Overhead Expenses 102, , Total Operation 491, ,694 13,500 59,000 41, , Maintenance Supervision and Engineering Reservoirs and Standpipes T01 Flower Lane 1, T02 Michael St. 1, T03 Price St 1, T04 Stevens Hill 1, T05 Summit Ave 1, T06 Witch Lane 1, Transmission and Distribution Mains M01 Norwalk 290,879 98, , , M02 Wilton 11,493 5,493 6, Services S01 Norwalk 145,507 43,507 66, , S02 Wilton 11,493 5,493 6, Meters Hersey Others Hydrants H01 Norwalk 22,987 10,987 12, H02 Wilton 3,773 1,373 2, H03 Sixth District 3,773 1,373 2, Total Maintenance 497, , , , TOTAL TRANSMISSION AND DISTRIBUTION 988, , ,900 59, , , CUSTOMER ACCOUNTS EXPENSE Supervision 53,222 53, ,222 53, Meter Reading Expenses 150, ,664 3, ,233 1,432 13,090 2,115 3, ,393 1, Customer Records and Collection Normal 322, ,024 5,400 57,500 38,904 28, , ,913 6,600 57,500 42,100 20, Delinquent 37,496 32, , ,492 32, , Payment Processing Fees 46, , , , Uncollectable Accounts , , Miscellaneous Customer Expense 8, , , , Conservation and Load Management ,948 4, , TOTAL CUSTOMER ACCOUNTS EXPENSE 618, ,402 8,550 57, ,733 30, , ,412 9,750 57, ,217 21, ADMINSTRATION AND GENERAL EXPENSE Operation Administrative and General Salaries Administration 448, , , , ,060 32, Other District - Commissioners Salary , , District - Clerk's Salary , , District - Treasurer's Salary , , Trade Organization Support 11,811 11, Office Supplies and Other Expenses Miscellaneous 131, ,400 7,500 25,000 44, , ,400 7,500 19,606 44, District - Meetings & Printings , , Technical Training 51,341 26, , ,045 45, , Auditor , , Legal 75, , , , , ,

23 Second Taxing District, City of Norwalk South Norwalk Electric and Water Budget - Fiscal Year OM&A ACCOUNT DETAIL - MASTER Water Electric District Acct Sub Description Account Internal Purchased Ex-Ord. Outside Overhead & Account Internal Purchased Ex-Ord. Outside Overhead & Account Internal District Outside Overhead & Nos. Acct Total Labor Material Maint. Services Labor Burden Total Labor Material Maint. Services Labor Burden Total Labor Salaries Services Labor Burden Other 50, , , , Property Insurance 36, , , , Liability Insurance Workers Comp 82, , , , Umbrella 38, , , , Package 44, , , , Safety & Injury Prevention 118,931 70, , ,557 49, , District - Directors & Officers Insurance 11, , , , , ,510 0 Employee Pensions and Benefits Health Insurance - Active Employees 545, , , , Health Insurance - Retired Employees 179, , , , Self Insurance - Active Employees 36, , , , Self Insurance - Retired Employees 15, , , , Vacation 188, , , , Sick 50,974 50, ,143 49, Personal 27,357 27, ,359 22, Holidays 109, , ,433 89, Miscellaneous Benefits Employer Tax Expense 207, , , , Pension - Employer 292, , , , Tuition Reimbursement 6, , , , SEP Program 129, , , , Life Insurance 17, , , , Labor Burden Contra Account OPEB Obligation Municipal Fees Regulatory Commission Expense , , Misc & General Expenses 8, , , , Customer Assistance Program , , Total Operation 2,914, ,378 54,400 7,500 1,874,546 44,410 2,527, ,306 54,400 7,500 1,583,233 44, ,474 32,060 42,900 80,514 0 Maintenance General Plant Rents Expense State St Facility , , Water St Building 63,489 5, , Office / Computer Equipment 107, , , , , Miscellaneous Property , , , Community Beautification Assist Clean & Green Heritage Wall Madison Street Park Bill Peters Park West Avenue ,923 6, Miscellaneous Projects , , Hope Dock Holiday Lights Miscellaneous Community Service Proj Sono Arts Celebration , , Summer Youth Employment Program , , Martin Luther King Dr Islands Gross Revenue Tax Expense , , , ,500 0 Total Maintenance 171,421 5, , , , , ,423 6, ,512 0 TOTAL ADMINISTRATION AND GENERAL EXPENSE 3,085, ,871 54,400 7,500 2,040,474 44,410 3,354, ,306 62,955 7,500 2,401,704 44, ,897 38,471 43, ,

24 Second Taxing District, City of Norwalk South Norwalk Electric and Water Budget - Fiscal Year OM&A ACCOUNT DETAIL - MASTER Water Electric District Acct Sub Description Account Internal Purchased Ex-Ord. Outside Overhead & Account Internal Purchased Ex-Ord. Outside Overhead & Account Internal District Outside Overhead & Nos. Acct Total Labor Material Maint. Services Labor Burden Total Labor Material Maint. Services Labor Burden Total Labor Salaries Services Labor Burden O M & A Account Internal Purchased Ex-Ord. Outside Account Internal Purchased Ex-Ord. Outside Account Internal District Outside Outside Total Labor Material Maint. Services Overhead Total Labor Material Maint. Services Overhead Total Labor Salaries Services Services Power Production Other Power Supply ,553, ,553, , ,988 0 Transmission Distribution ,184, , ,892 15, , ,552 82,212 23,882 53, ,780 Source of Supply 254, ,267 14,500 75,608 40,000 6, Pumping 227,446 19,720 20, ,300 2, Water Treatment 1,423, , ,000 24, , , Transmission and Distrib 988, , ,900 59, , , Customer Accounts Exp 618, ,402 8,550 57, ,733 30, , ,412 9,750 57, ,217 21, Admin and General Exp 3,085, ,871 54,400 7,500 2,040,474 44,410 3,354, ,306 62,955 7,500 2,401,704 44, ,897 38,471 43, ,026 0 TOTAL 6,597,434 2,395, , ,000 2,957, ,941 14,953,374 1,757, ,597 80,000 12,641, , ,097 62,353 96, ,014 4,780 0 Total GL Labor 2,395,955 1,757,606 62, Electric Overhead 21,773 # of Employees 63,025 # of Employees Water Overhead 46, Vehicle Clearing Labor 10,960 SEP 0 SEP 0 Merch & Jobbing Labor 13, , ,732 0 Cleaning Labor (Dept 100) 15,401 Pension 27,722 Pension 0 Water St Grounds Labor (Dept 600) 19, , ,226 0 Total GL Labor 2,523,144 Employer Taxes 1,848,353 Employer Taxes 62,353 Cap. Proj, Prel. Survey & EOM Labor 22,728 Social Security 145,977 Social Security 0 TOTAL LABOR 2,545, ,451 1,994, ,908 62,353 Unused Sick Time (-) (50%) 17,500 Medicare 17,931 Medicare 0 Pension Calculation 2,528,372 37,271 1,976,398 28,952 62,353 Bonus 0 State Unemployment 0 State Unemployment 0 Total Labor 2,528,372 9,720 1,976,398 7,200 62,353 TOTAL LABOR 4,567,124 20