Second Taxing District - PDF Free Download

Second Taxing District South Norwalk Electric and Water APPROVED BUDGET 2017-2018 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 06856 (203) 866-4446

SECOND TAXING DISTRICT Approved Budget 2017-2018 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

This page intentionally left blank

SECOND TAXING DISTRICT, CITY OF NORWALK APPROVED BUDGET 2017-2018 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 253,985 253,985 Sales to Public Authorities - Water 271,069 271,069 Fire Protection - Water Private Fire Protection 269,763 269,763 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 570,973 570,973 Customer Forfeited Discounts 511,294 511,294 Total Operating Revenue 0 8,689,867 15,847,912 24,537,779 Other Revenue Miscellaneous Service Revenue 20,000 0 20,000 Conservation and Load Management 228,279 228,279 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 75,000 185,000 Net Merchandising, Jobbing & Contract Work 8,000 0 8,000 Miscellaneous Non Operations Income 45,000 1,250,000 1,295,000 Total Other Revenue 550 234,000 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 0 216,526 Maintenance 37,527 0 37,527 Pumping - Water Operations 189,248 189,248 Maintenance 38,198 38,198 Treatment - Water Operations 1,353,105 1,353,105 Maintenance 70,005 70,005 Purchased - Water & Electric 79,988 0 9,553,834 9,633,822 Transmission & Distribution - Water & Electric Operations 491,086 853,488 1,344,574 Maintenance 497,626 330,739 828,365 Street Light Expense 82,213 0 82,213 Customer Accounts - Water & Electric 618,457 627,489 1,245,946 1

Administrative & General Expense Operations 155,474 2,914,234 2,502,849 5,572,557 Maintenance 171,421 238,923 410,344 Gross Revenue Tax 588,103 588,103 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 232,948 232,948 Miscellaneous Income Deductions 10,800 10,800 Interest Expense 36,000 36,000 Property Taxes 467,000 467,000 Total Other Expense 0 467,000 279,748 746,748 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 1,195,164 500,000 1,695,164 Interest on Debt 296,553 247,500 544,053 Capital Appropriations (2) 20,000 880,228 1,807,750 2,707,978 Preliminary Survey and Investigation 0 0 0 0 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 0 0 0 0 PROJECT FUNDED FROM CONSERVATION PROGRAM 350,000 350,000 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 0 0 0 0 TOTAL TRANSFERS 352,201 (340,000) (572,201) (560,000) AMOUNT FROM DISTRICT TAX 0 CLOSING BALANCE RESERVE FUND 1,151,365 937,626 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

SECOND TAXING DISTRICT GENERAL FUND BUDGET 2017-2018 REVENUE 2017-2018 2016-2017 2015-2016 Interest - Investment Reserve 500 500 500 Interest - Operating Funds 50 50 50 Other TOTAL REVENUE 550 550 550 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 155,474 154,241 164,300 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 162,201 173,927 164,200 3

Miscellaneous Total Miscellaneous 0 0 0 TOTAL EXPENSES 347,098 357,465 358,320 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 162,201 173,927 164,200 AMOUNT FROM DISTRICT TAX 0 0 0 ENDING BALANCE RESERVE FUND 1,151,365 1,188,466 1,154,704 Notes: 03/21/17 4

SOUTH NORWALK ELECTRIC AND WATER WATER - OPERATING BUDGET 2017-2018 REVENUE 2017-2018 2016-2017 2015-2016 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 253,985 182,848 232,555 Sales to Public Authorities 271,069 161,982 243,281 Fire Protection Private Fire Protection 269,763 264,654 255,480 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 1,000 600 500 Miscellaneous Customer Charges 110,000 130,000 130,000 Customer Late Fees 50,000 40,000 39,000 Miscellaneous Income 45,000 43,000 Total Other Revenue 234,000 252,600 184,500 TOTAL REVENUE 8,923,867 8,806,378 8,522,956 EXPENSE Operating Expense Source of Supply Operations 216,526 151,039 175,437 Maintenance 37,527 24,884 29,382 Pumping Operations 189,248 193,097 179,180 Maintenance 38,198 45,871 58,164 Water Treatment Operations 1,353,105 1,351,353 1,387,471 Maintenance 70,005 147,601 102,562 Transmission and Distribution Operations 491,086 560,822 402,312 Maintenance 497,626 522,041 1,047,334 Customer Accounts Expense 618,457 572,138 373,663 Administrative and General Expense Operations 2,914,234 3,016,637 2,666,022 Maintenance 171,421 144,974 121,200 Total Operating Expense 6,597,433 6,730,457 6,542,727 5

Other Expenses Property Taxes Wilton 445,000 445,000 445,000 New Canaan 22,000 22,000 22,000 Total Property Taxes 467,000 467,000 467,000 Total Other Expenses 467,000 467,000 467,000 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 296,553 320,667 344,295 Capital Appropriations (2) 880,228 455,146 513,520 Preliminary Survey and Investigation (3) 0 0 0 CHANGE IN WATER FINANCIAL/RESERVE FUND (512,512) (337,943) (492,008) OPENING BALANCE WATER FINANCIAL/RESERVE FUND (4) 1,440,137 749,961 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 47,918 118,678 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 2013-2014 (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

South Norwalk Electric and Water Water - Capital Budget 2017-2018 Project Capital Number Project Amount Expiration 2018-01CW Purchase Water Meters & Modules 75,000 Annual 2018-02CW CIS Infinity.Mobile 29,250 End of Project 2018-03CW State Street Security 20,000 End of Project 2018-04CW Solar for Filtration Plant 350,000 End of Project 2018-05CW Upgrade Phone System / Call Tracking 10,000 End of Project 2018-06CW Replace 50 hp WWC Pump 18,000 End of Project 2018-07CW Ultrasonic Clamp On Meter 25,000 End of Project 2018-08CW Install Transmission Main Valves 59,350 End of Project 2018-09CW Replace Services 43,104 End of Project 2018-10CW Replace Hydrants 22,124 End of Project 2018-11CW Lab Coliform Bath 2,400 End of Project 2018-12CW Portable Two Way Radios 3,000 End of Project 2018-13CW Replace Sylvester Ct SCADA 13,000 End of Project 2018-14CW Main Replacement Program 100,000 End of Project 2018-15CW Computer- Hardware and Software 20,000 Annual 2018-16CW New Accounting System 40,000 End of Project 2018-17CW Miscellaneous Capital Purchases 50,000 Annual TOTAL CAPITAL PROJECTS 880,228 Water - Preliminary Survey 2017-2018 Project Preliminary Number Survey Amount Expiration TOTAL PRELIMINARY SURVEYS 0 7

This page intentionally left blank 8

SOUTH NORWALK ELECTRIC AND WATER ELECTRIC - OPERATING BUDGET 2017-2018 REVENUE 2017-2018 2016-2017 2015-2016 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 570,973 611,654 623,959 Lost Customer Discount 511,294 494,061 546,210 Total Operating Revenue (1) 15,847,912 16,013,698 15,714,961 Other Revenue Conservation & Load Management 228,279 229,730 231,907 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 1,250,000 766,600 0 Total Other Revenue 1,563,279 1,104,426 329,162 TOTAL REVENUE 17,411,191 17,118,124 16,044,122 EXPENSES Operating Expenses Source of Supply Operations 0 0 0 Maintenance 0 0 0 Purchased Electricity - Resale 9,553,834 9,712,550 9,711,200 Purchased Electricity - Street Lights 0 0 0 Transmission and Distribution Operations 853,488 851,388 877,872 Maintenance 330,739 382,325 597,784 Street Light Expense 0 0 0 Customer Accounts Expense 627,489 579,220 498,308 Administrative and General Expense Operations 2,502,849 2,612,741 2,533,804 Maintenance 238,923 212,797 163,133 Gross Revenue Tax 588,103 666,488 655,243 Customer Assistance Program 25,000 25,000 25,000 Total Operating Expenses 14,720,425 15,042,509 15,062,344 9

Other Expenses Conservation and Load Management Expense 232,948 236,880 239,767 Miscellaneous Income Deductions 10,800 10,800 10,800 Interest Expense 36,000 36,000 36,000 Total Other Expenses 279,748 283,680 286,567 TOTAL EXPENSES 15,000,173 15,326,189 15,348,911 NET OPERATING INCOME 1,127,487 971,189 652,617 TOTAL INCOME MINUS EXPENSES 2,411,017 1,791,934 695,211 Principal on Debt - Substation Project 500,000 500,000 500,000 Interest on Debt - Substation Project 247,500 257,500 267,500 Capital Appropriations (3) 1,807,750 1,559,850 612,870 Preliminary Survey and Investigation (4) 0 0 150,000 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) 0 115,700 702,625 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 2014-2015. 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 2013-2014 (6) See Previous Years Cancelled Projects from "Electric - Capital Project Summary Report." (7) OPEB - Other Post Employment Benefit 03/21/17 10

South Norwalk Electric and Water Electric - Capital Budget 2017-2018 Project Capital Number Project Amount Expiration 2018-01CE Purchase Electric Meters 75,000 Annual 2018-02CE CIS Infinity.Mobile 29,250 End of Project 2018-03CE State Street Security 20,000 End of Project 2018-04CE Upgrade Phone System / Call Tracking 10,000 End of Project 2018-05CE Remodel Line Garage 25,000 End of Project 2018-06CE Desks - Line Garage 3,000 End of Project 2018-07CE Tools 10,000 End of Project 2018-08CE Transformers 100,000 Annual 2018-09CE Purchase Material Storage 15,000 End of Project 2018-10CE Motor Controllers for Switches 20,000 End of Project 2018-11CE Ventilation System for SONO24P switchgear house 3,000 End of Project 2018-12CE Emergency Generator Control House 2,500 End of Project 2018-13CE Security - SONO24P 10,000 End of Project 2018-14CE Emergency Pole Replacement 25,000 Annual 2018-15CE Mall - Transformers, Switches, Conductors, Etc 1,250,000 End of Project 2018-16CE Computer- Hardware and Software 20,000 Annual 2018-17CE New Accounting System 40,000 End of Project 2018-18CE Miscellaneous Capital Purchases 150,000 Annual TOTAL CAPITAL PROJECTS 1,807,750 Electric - Preliminary Survey 2017-2018 Project Preliminary Number Survey Amount Expiration TOTAL PRELIMINARY SURVEYS 0 11

This page intentionally left blank 12

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 240,052 325,565 565,617 Fiscal Year 2016-17 Annual Required Contribution (ARC) 357,044 393,853 750,897 Budgeted Expenditures Health Insurances - Retirees (+) 210,246 198,126 408,372 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 228,994 213,980 442,974 Budgeted Fiscal Year 2016-17 Net OPEB Obligation (ARC - Exp) 128,050 179,873 307,923 Payment made to OPEB Trust in FY 2016-17 284,000 386,000 670,000 Estimated Net OPEB Obligation as of June 30, 2017 84,102 119,438 203,540 Fiscal Year 2017-18 Annual Required Contribution (ARC) - Estimate 357,044 393,853 750,897 Budgeted Expenditures Health Insurances - Retirees (+) 179,604 184,164 363,768 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 197,950 200,318 398,268 Budgeted Fiscal Year 2017-18 Net OPEB Obligation (ARC - Exp) 159,094 193,535 352,629 Remainder of Estimated Net OPEB Obligation as of June 30, 2017 84,102 119,438 203,540 Total OPEB Expense Fiscal Year 2017-2018 243,196 312,973 556,169 OPEB Budget Expense Fiscal Year 2017-18 245,000 315,000 560,000 OPEB Reserve Fund Opening Balance 0 0 0 Budgeted Contributions - FY 2013-14 293,000 507,000 800,000 Budgeted Contributions - FY 2014-15 327,000 573,000 900,000 Budgeted Contributions - FY 2015-16 340,000 460,000 800,000 Budgeted Contributions - FY 2016-17 284,000 386,000 670,000 Budgeted Contributions - FY 2017-18 245,000 315,000 560,000 Closing Balance OPEB Reserve Fund 1,489,000 2,241,000 3,730,000 13

This page intentionally left blank 14

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 2017-2018 OM&A ACCOUNT DETAIL - MASTER Water Electric District 54600 000 Supervision and Engineering 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 54700 000 Fuel for Generation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 54800 000 Generation Expenses 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 54900 000 Miscellaneous Expenses 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 55000 000 Rents 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Operation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Maintenance 55100 000 Supervision and Engineering 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 55200 000 Structures 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 55300 000 Generating and Electric Plant 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 55400 000 Miscellaneous Other Power Gen Plant 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Maintenance 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL OTHER POWER GENERATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER POWER SUPPLY EXPENSES Operation 55500 000 Purchased Power 0 0 0 0 0 0 9,553,834 0 0 0 9,553,834 0 0 0 0 0 0 55500 000 Purchased Power - Street Lights 0 0 0 0 0 0 0 0 0 0 0 0 79,988 0 0 79,988 0 55500 000 Purchased Power - Load Reduction Prog 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 55600 000 System Control and Load Dispatching 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 55700 000 Other Expenses 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL OTHER POWER SUPPLY EXPENSES 0 0 0 0 0 0 9,553,834 0 0 0 9,553,834 0 79,988 0 0 79,988 0 TRANSMISSION EXPENSES Operations 56000 000 Supervision and Engineering 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56100 000 Load Dispatching 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56200 000 Station Expenses 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56300 000 Overhead Line Expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56400 000 Underground Line Expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56500 000 Transmission of Electricity by Others 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56600 000 Miscellaneous Transmission Expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56700 000 Rents 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Operations 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Maintenance 56800 P01 Supervision and Engineering 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 56900 P02 Structures 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 57000 P01 Station Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 57100 P02 Overhead Lines 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 57200 P03 Underground Lines 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 57300 P04 Miscellaneous Transmission Plant 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Maintenance 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL TRANSMISSION EXPENSES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 DISTRIBUTION EXPENSES Operations 58000 000 Supervision and Engineering 0 0 0 0 0 0 139,355 105,896 0 0 0 33,460 0 0 0 0 0 58100 000 Load Dispatching 0 0 0 0 0 0 5,542 3,949 0 0 0 1,593 0 0 0 0 0 58200 000 Station Expenses 0 0 0 0 0 0 89,177 58,306 2,750 0 9,000 19,120 0 0 0 0 0 58300 000 Overhead Line Expenses 0 0 0 0 0 0 100,360 48,241 24,000 0 9,000 19,120 0 0 0 0 0 58400 000 Underground Line Expenses 0 0 0 0 0 0 104,650 40,624 24,000 0 22,500 17,527 0 0 0 0 0 58500 000 Street Lighting & Signal System Expenses 0 0 0 0 0 0 0 0 0 0 0 0 14,936 10,156 0 0 4,780 58600 000 Meter Expenses 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 58700 000 Customer Installations Expenses 0 0 0 0 0 0 19,736 10,156 4,800 0 0 4,780 0 0 0 0 0 58800 000 Miscellaneous Distribution Expenses 0 0 0 0 0 0 394,668 237,465 28,250 0 70,000 58,953 0 0 0 0 0 58900 000 Rents 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15

Second Taxing District, City of Norwalk South Norwalk Electric and Water Budget - Fiscal Year 2017-2018 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 0 0 0 0 0 0 853,488 504,636 83,800 0 110,500 154,552 14,936 10,156 0 0 4,780 Maintenance 59000 000 Supervision and Engineering 0 0 0 0 0 0 26,474 26,474 0 0 0 0 0 0 0 0 0 59100 000 Structures 0 0 0 0 0 0 66,638 3,638 48,000 0 15,000 0 0 0 0 0 0 59200 000 Station Equipment 0 0 0 0 0 0 44,100 0 4,100 0 40,000 0 0 0 0 0 0 59300 000 Overhead Lines 0 0 0 0 0 0 82,686 36,370 20,000 15,000 11,316 0 0 0 0 0 0 59400 000 Underground Lines 0 0 0 0 0 0 85,428 48,448 20,000 0 16,980 0 0 0 0 0 0 59500 000 Line Transformers 0 0 0 0 0 0 21,599 16,607 4,992 0 0 0 0 0 0 0 0 59600 000 Street Lighting - Mast Arm 0 0 0 0 0 0 0 0 0 0 0 0 4,113 3,363 750 0 0 59601 000 Street Lighting - Ornamental 0 0 0 0 0 0 0 0 0 0 0 0 32,851 6,451 26,400 0 0 59602 000 Street Lighting - Aluminum 0 0 0 0 0 0 0 0 0 0 0 0 30,312 3,912 26,400 0 0 59603 000 Street Lighting -Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 59700 000 Meters 0 0 0 0 0 0 3,815 1,715 0 0 2,100 0 0 0 0 0 0 59800 000 Miscellaneous Distribution Plant 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Maintenance 0 0 0 0 0 0 330,739 133,251 97,092 15,000 85,396 0 67,277 13,727 53,550 0 0 TOTAL DISTRIBUTION EXPENSES 0 0 0 0 0 0 1,184,228 637,888 180,892 15,000 195,896 154,552 82,212 23,882 53,550 0 4,780 SOURCE OF SUPPLY Operation 60000 000 Supervision and Engineering 75,430 12,630 0 62,800 0 0 0 0 0 0 0 0 0 0 0 0 0 60100 000 Labor and Expenses 89,323 82,323 6,000 0 1,000 0 0 0 0 0 0 0 0 0 0 0 0 60300 000 Miscellaneous Expenses 45,096 17,096 1,000 0 27,000 0 0 0 0 0 0 0 0 0 0 0 0 60309 000 Vehicle and Overhead Expens 6,678 0 0 0 0 6,678 0 0 0 0 0 0 0 0 0 0 0 Total Operation 216,526 112,049 7,000 62,800 28,000 6,678 0 0 0 0 0 0 0 0 0 0 0 Maintenance 61000 000 Supervision and Engineering 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 61100 000 Structures 2,599 1,099 1,500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 61200 000 Collecting and Impounding Reservoirs 19,581 1,373 3,000 12,808 2,400 0 0 0 0 0 0 0 0 0 0 0 0 61300 000 Lake, River and Other Intakes 7,673 1,373 1,500 0 4,800 0 0 0 0 0 0 0 0 0 0 0 0 61600 000 Supply Mains 7,673 1,373 1,500 0 4,800 0 0 0 0 0 0 0 0 0 0 0 0 Total Maintenance 37,527 5,219 7,500 12,808 12,000 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL SOURCE OF SUPPLY 254,053 117,267 14,500 75,608 40,000 6,678 0 0 0 0 0 0 0 0 0 0 0 PUMPING Operations 62000 000 Supervision and Engineering 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Fuel or Power Purchased for Pumping 62300 P01 Bartlett Ave 57,600 0 1,500 0 56,100 0 0 0 0 0 0 0 0 0 0 0 0 62300 P02 Ponus Ave 21,900 0 1,500 0 20,400 0 0 0 0 0 0 0 0 0 0 0 0 62300 P03 Wilton Booster 67,300 0 2,500 0 64,800 0 0 0 0 0 0 0 0 0 0 0 0 Labor and Expenses 62400 P01 Bartlett Ave 5,155 1,555 1,200 0 2,400 0 0 0 0 0 0 0 0 0 0 0 0 62400 P02 Ponus Ave 5,155 1,555 1,200 0 2,400 0 0 0 0 0 0 0 0 0 0 0 0 62400 P03 Wilton Booster 6,355 1,555 1,200 0 3,600 0 0 0 0 0 0 0 0 0 0 0 0 Miscellaneous Expenses 62600 P01 Bartlett Ave 8,794 4,274 500 0 4,020 0 0 0 0 0 0 0 0 0 0 0 0 62600 P02 Ponus Ave 8,794 4,274 500 0 4,020 0 0 0 0 0 0 0 0 0 0 0 0 62600 P03 Wilton Booster 5,969 1,069 500 0 4,400 0 0 0 0 0 0 0 0 0 0 0 0 62609 0 Vehicle and Overhead Expense 2,226 0 0 0 0 2,226 0 0 0 0 0 0 0 0 0 0 0 Total Operations 189,248 14,282 10,600 0 162,140 2,226 0 0 0 0 0 0 0 0 0 0 0 Maintenance 63000 000 Supervision and Engineering 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Structures and Improvements 63100 P01 Bartlett Ave Building 3,844 604 1,200 0 2,040 0 0 0 0 0 0 0 0 0 0 0 0 63100 P02 Ponus Ave Building 3,844 604 1,200 0 2,040 0 0 0 0 0 0 0 0 0 0 0 0 63100 P03 Wilton Booster Building 3,844 604 1,200 0 2,040 0 0 0 0 0 0 0 0 0 0 0 0 Power Production Equipment 16

Second Taxing District, City of Norwalk South Norwalk Electric and Water Budget - Fiscal Year 2017-2018 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 63200 P01 Bartlett Ave 3,244 604 600 0 2,040 0 0 0 0 0 0 0 0 0 0 0 0 63200 P02 Ponus Ave 3,244 604 600 0 2,040 0 0 0 0 0 0 0 0 0 0 0 0 63200 P03 Wilton Booster 3,844 604 1,200 0 2,040 0 0 0 0 0 0 0 0 0 0 0 0 Pumping Equipment 63300 P01 Bartlett Ave 3,844 604 1,200 0 2,040 0 0 0 0 0 0 0 0 0 0 0 0 63300 P02 Ponus Ave 3,844 604 1,200 0 2,040 0 0 0 0 0 0 0 0 0 0 0 0 63300 P03 Wilton Booster 8,644 604 1,200 0 6,840 0 0 0 0 0 0 0 0 0 0 0 0 63300 P04 Wilton High Pres 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Maintenance 38,198 5,438 9,600 0 23,160 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL PUMPING 227,446 19,720 20,200 0 185,300 2,226 0 0 0 0 0 0 0 0 0 0 0 WATER TREATMENT Operation 64000 000 Supervision and Engineering 54,307 54,307 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 64100 000 Chemicals 301,400 0 301,400 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Operation Labor and Expenses 64201 000 Operating Labor - Lab 159,394 159,394 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 64202 000 Miscellaneous 20,000 0 20,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 64203 000 Outside Services 26,760 0 0 0 26,760 0 0 0 0 0 0 0 0 0 0 0 0 64204 000 Sludge Operations 43,552 15,552 1,500 0 26,500 0 0 0 0 0 0 0 0 0 0 0 0 64205 000 Sludge Remediations 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 64206 000 Operating Labor - Plant 118,865 108,865 5,000 0 5,000 0 0 0 0 0 0 0 0 0 0 0 0 64207 000 Sludge Lab Services 804 804 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 64208 000 Lead Program (Sampling/Testing) 1,608 1,608 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 64209 000 Membrane Operations 33,000 0 0 0 33,000 0 0 0 0 0 0 0 0 0 0 0 0 Miscellaneous Expenses 64301 000 Plant Fuel Oil 54,000 0 0 0 54,000 0 0 0 0 0 0 0 0 0 0 0 0 64302 000 Warehouse Fuel Oil 4,200 0 0 0 4,200 0 0 0 0 0 0 0 0 0 0 0 0 64303 000 Plant Electric 266,400 0 0 0 266,400 0 0 0 0 0 0 0 0 0 0 0 0 64304 000 Miscellaneous 146,850 102,630 8,500 0 35,720 0 0 0 0 0 0 0 0 0 0 0 0 64309 000 Vehicle and Overhead Expenses 121,963 0 0 0 0 121,963 0 0 0 0 0 0 0 0 0 0 0 Total Operations 1,353,105 443,161 336,400 0 451,580 121,963 0 0 0 0 0 0 0 0 0 0 0 Maintenance 65000 000 Supervision and Engineering 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 65101 000 Structures and Improvements 8,573 1,373 2,400 0 4,800 0 0 0 0 0 0 0 0 0 0 0 0 Water Treatment Equipment 65201 000 Sludge Equipment 6,173 1,373 1,200 0 3,600 0 0 0 0 0 0 0 0 0 0 0 0 65202 000 Water Treatment Equipment 55,259 6,867 12,000 24,392 12,000 0 0 0 0 0 0 0 0 0 0 0 0 Total Maintenance 70,005 9,613 15,600 24,392 20,400 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL WATER TREATMENT 1,423,110 452,774 352,000 24,392 471,980 121,963 0 0 0 0 0 0 0 0 0 0 0 TRANSMISSION AND DISTRIBUTION Operation 66000 000 Supervision and Engineering 54,307 54,307 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Storage Facilities Expense 66100 T01 Flower Lane 10,061 4,761 1,000 0 4,300 0 0 0 0 0 0 0 0 0 0 0 0 66100 T02 Michael St 9,361 4,761 1,000 0 3,600 0 0 0 0 0 0 0 0 0 0 0 0 66100 T03 Price St 9,361 4,761 1,000 0 3,600 0 0 0 0 0 0 0 0 0 0 0 0 66100 T04 Stevens Hill 13,266 7,966 1,000 0 4,300 0 0 0 0 0 0 0 0 0 0 0 0 66100 T05 Summit Ave 9,361 4,761 1,000 0 3,600 0 0 0 0 0 0 0 0 0 0 0 0 66100 T06 Witch Lane 10,061 4,761 1,000 0 4,300 0 0 0 0 0 0 0 0 0 0 0 0 Trans. and Dist. Lines Expense 66200 M01 Norwalk 70,831 9,331 1,500 59,000 1,000 0 0 0 0 0 0 0 0 0 0 0 0 66200 M02 Wilton 2,755 1,555 600 0 600 0 0 0 0 0 0 0 0 0 0 0 0 Meters 66300 000 Meter Expense 17,460 14,760 1,500 0 1,200 0 0 0 0 0 0 0 0 0 0 0 0 Customer Installations Expenses 66401 000 Customer Installations Expenses 81,903 79,203 1,500 0 1,200 0 0 0 0 0 0 0 0 0 0 0 0 66402 000 Cross Connection 31,425 29,025 1,200 0 1,200 0 0 0 0 0 0 0 0 0 0 0 0 17

Second Taxing District, City of Norwalk South Norwalk Electric and Water Budget - Fiscal Year 2017-2018 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 66403 000 Conservation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 66404 000 Maintenance Customer Installation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Miscellaneous Expenses 66501 000 AM/FM CAD 21,150 21,150 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 66502 000 Other 47,392 33,592 1,200 0 12,600 0 0 0 0 0 0 0 0 0 0 0 0 66509 000 Vehicle and Overhead Expenses 102,392 0 0 0 0 102,392 0 0 0 0 0 0 0 0 0 0 0 Total Operation 491,086 274,694 13,500 59,000 41,500 102,392 0 0 0 0 0 0 0 0 0 0 0 Maintenance 67000 000 Supervision and Engineering 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Reservoirs and Standpipes 67200 T01 Flower Lane 1,287 687 600 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67200 T02 Michael St. 1,287 687 600 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67200 T03 Price St 1,287 687 600 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67200 T04 Stevens Hill 1,287 687 600 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67200 T05 Summit Ave 1,287 687 600 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67200 T06 Witch Lane 1,287 687 600 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Transmission and Distribution Mains 67300 M01 Norwalk 290,879 98,879 150,000 0 42,000 0 0 0 0 0 0 0 0 0 0 0 0 67300 M02 Wilton 11,493 5,493 6,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Services 67500 S01 Norwalk 145,507 43,507 66,000 0 36,000 0 0 0 0 0 0 0 0 0 0 0 0 67500 S02 Wilton 11,493 5,493 6,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Meters 67600 000 Hersey 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67600 000 Others 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Hydrants 67700 H01 Norwalk 22,987 10,987 12,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67700 H02 Wilton 3,773 1,373 2,400 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67700 H03 Sixth District 3,773 1,373 2,400 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Maintenance 497,626 171,226 248,400 0 78,000 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL TRANSMISSION AND DISTRIBUTION 988,712 445,920 261,900 59,000 119,500 102,392 0 0 0 0 0 0 0 0 0 0 0 CUSTOMER ACCOUNTS EXPENSE 90100 000 Supervision 53,222 53,222 0 0 0 0 53,222 53,222 0 0 0 0 0 0 0 0 0 90200 000 Meter Reading Expenses 150,479 143,664 3,150 0 2,233 1,432 13,090 2,115 3,150 0 6,393 1,432 0 0 0 0 0 Customer Records and Collection 90301 000 Normal 322,667 192,024 5,400 57,500 38,904 28,840 315,240 188,913 6,600 57,500 42,100 20,126 0 0 0 0 0 90302 000 Delinquent 37,496 32,492 0 0 5,004 0 47,492 32,492 0 0 15,000 0 0 0 0 0 0 90309 000 Payment Processing Fees 46,593 0 0 0 46,593 0 90,445 0 0 0 90,445 0 0 0 0 0 0 90400 000 Uncollectable Accounts 0 0 0 0 0 0 100,000 0 0 0 100,000 0 0 0 0 0 0 90500 000 Miscellaneous Customer Expense 8,000 0 0 0 8,000 0 8,000 0 0 0 8,000 0 0 0 0 0 0 90800 000 Conservation and Load Management 0 0 0 0 0 0 232,948 4,669 0 0 228,279 0 0 0 0 0 0 TOTAL CUSTOMER ACCOUNTS EXPENSE 618,457 421,402 8,550 57,500 100,733 30,272 860,437 281,412 9,750 57,500 490,217 21,559 0 0 0 0 0 ADMINSTRATION AND GENERAL EXPENSE Operation Administrative and General Salaries 92000 000 Administration 448,005 448,005 0 0 0 0 448,005 448,005 0 0 0 0 32,060 32,060 0 0 0 92000 000 Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 92050 000 District - Commissioners Salary 0 0 0 0 0 0 0 0 0 0 0 0 22,750 0 22,750 0 0 92051 000 District - Clerk's Salary 0 0 0 0 0 0 0 0 0 0 0 0 2,500 0 2,500 0 0 92052 000 District - Treasurer's Salary 0 0 0 0 0 0 0 0 0 0 0 0 3,250 0 3,250 0 0 92099 000 Trade Organization Support 11,811 11,811 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Office Supplies and Other Expenses 92101 000 Miscellaneous 131,310 0 54,400 7,500 25,000 44,410 125,916 0 54,400 7,500 19,606 44,410 0 0 0 0 0 92102 000 District - Meetings & Printings 0 0 0 0 0 0 0 0 0 0 0 0 14,400 0 14,400 0 0 92105 000 Technical Training 51,341 26,345 0 0 24,996 0 75,045 45,045 0 0 30,000 0 0 0 0 0 0 92301 000 Auditor 0 0 0 0 0 0 0 0 0 0 0 0 25,000 0 0 25,000 0 92302 000 Legal 75,000 0 0 0 75,000 0 50,000 0 0 0 50,000 0 50,004 0 0 50,004 0 18

Second Taxing District, City of Norwalk South Norwalk Electric and Water Budget - Fiscal Year 2017-2018 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 92305 000 Other 50,004 0 0 0 50,004 0 50,000 0 0 0 50,000 0 0 0 0 0 0 92401 000 Property Insurance 36,610 0 0 0 36,610 0 36,610 0 0 0 36,610 0 0 0 0 0 0 Liability Insurance 92501 000 Workers Comp 82,860 0 0 0 82,860 0 82,860 0 0 0 82,860 0 0 0 0 0 0 92502 000 Umbrella 38,060 0 0 0 38,060 0 38,060 0 0 0 38,060 0 0 0 0 0 0 92503 000 Package 44,850 0 0 0 44,850 0 44,850 0 0 0 44,850 0 0 0 0 0 0 92504 000 Safety & Injury Prevention 118,931 70,763 0 0 48,168 0 102,557 49,393 0 0 53,164 0 0 0 0 0 0 92505 000 District - Directors & Officers Insurance 11,000 0 0 0 11,000 0 11,000 0 0 0 11,000 0 5,510 0 0 5,510 0 Employee Pensions and Benefits 92600 000 Health Insurance - Active Employees 545,028 0 0 0 545,028 0 385,596 0 0 0 385,596 0 0 0 0 0 0 92601 000 Health Insurance - Retired Employees 179,604 0 0 0 179,604 0 184,164 0 0 0 184,164 0 0 0 0 0 0 92602 000 Self Insurance - Active Employees 36,996 0 0 0 36,996 0 24,996 0 0 0 24,996 0 0 0 0 0 0 92602 000 Self Insurance - Retired Employees 15,996 0 0 0 15,996 0 17,004 0 0 0 17,004 0 0 0 0 0 0 92604 000 Vacation 188,703 188,703 0 0 0 0 134,930 134,930 0 0 0 0 0 0 0 0 0 92605 000 Sick 50,974 50,974 0 0 0 0 49,143 49,143 0 0 0 0 0 0 0 0 0 92606 000 Personal 27,357 27,357 0 0 0 0 22,359 22,359 0 0 0 0 0 0 0 0 0 92607 000 Holidays 109,421 109,421 0 0 0 0 89,433 89,433 0 0 0 0 0 0 0 0 0 92609 000 Miscellaneous Benefits 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 92610 000 Employer Tax Expense 207,442 0 0 0 207,442 0 161,060 0 0 0 161,060 0 0 0 0 0 0 92611 000 Pension - Employer 292,513 0 0 0 292,513 0 227,226 0 0 0 227,226 0 0 0 0 0 0 92612 000 Tuition Reimbursement 6,000 0 0 0 6,000 0 6,000 0 0 0 6,000 0 0 0 0 0 0 92613 000 SEP Program 129,396 0 0 0 129,396 0 100,732 0 0 0 100,732 0 0 0 0 0 0 92614 000 Life Insurance 17,020 0 0 0 17,020 0 13,305 0 0 0 13,305 0 0 0 0 0 0 92688 000 Labor Burden Contra Account 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 92699 000 OPEB Obligation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 92700 000 Municipal Fees 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 92800 000 Regulatory Commission Expense 0 0 0 0 0 0 7,000 0 0 0 7,000 0 0 0 0 0 0 93000 000 Misc & General Expenses 8,004 0 0 0 8,004 0 15,000 0 0 0 15,000 0 0 0 0 0 0 93001 000 Customer Assistance Program 0 0 0 0 0 0 25,000 0 0 0 25,000 0 0 0 0 0 0 Total Operation 2,914,234 933,378 54,400 7,500 1,874,546 44,410 2,527,849 838,306 54,400 7,500 1,583,233 44,410 155,474 32,060 42,900 80,514 0 Maintenance General Plant 932100 000 Rents Expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93200 000 1 State St Facility 0 0 0 0 0 0 60,000 0 0 0 60,000 0 0 0 0 0 0 93201 000 164 Water St Building 63,489 5,493 0 0 57,996 0 0 0 0 0 0 0 0 0 0 0 0 93202 000 Office / Computer Equipment 107,932 0 0 0 107,932 0 144,123 0 3,755 0 140,368 0 0 0 0 0 0 93204 000 Miscellaneous Property 0 0 0 0 0 0 34,800 0 4,800 0 30,000 0 0 0 0 0 0 Community Beautification 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93250 000 Assist Clean & Green 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93251 000 Heritage Wall 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93252 000 Madison Street Park 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93253 000 Bill Peters Park 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93254 000 West Avenue 0 0 0 0 0 0 0 0 0 0 0 0 6,923 6,411 500 12 0 93261 000 Miscellaneous Projects 0 0 0 0 0 0 0 0 0 0 0 0 3,000 0 0 3,000 0 93255 000 Hope Dock 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93256 000 Holiday Lights 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93257 000 Miscellaneous Community Service Proj 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93258 000 Sono Arts Celebration 0 0 0 0 0 0 0 0 0 0 0 0 1,500 0 0 1,500 0 93259 000 Summer Youth Employment Program 0 0 0 0 0 0 0 0 0 0 0 0 15,500 0 0 15,500 0 93260 000 Martin Luther King Dr Islands 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 93400 000 Gross Revenue Tax Expense 0 0 0 0 0 0 588,103 0 0 0 588,103 0 2,500 0 0 2,500 0 Total Maintenance 171,421 5,493 0 0 165,928 0 827,025 0 8,555 0 818,471 0 29,423 6,411 500 22,512 0 TOTAL ADMINISTRATION AND GENERAL EXPENSE 3,085,655 938,871 54,400 7,500 2,040,474 44,410 3,354,874 838,306 62,955 7,500 2,401,704 44,410 184,897 38,471 43,400 103,026 0 19