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5.2. ERMUSR 12-13-2011Elk River .".., Municipal Utilities 13069 Orono Parkway • P.O. Box 430 Elk River, MN 5 5 3 30-0430 UTILITIES COMMISSION MEETING P9'~pE~EO 89 ~~~U~~ p p W E R E 0 T O S'^' Phone: 763.441.2020 Fax: 763.441.8099 TO: FROM: Elk River Municipal Utilities Commission Troy Adams, P.E. -Utilities Director John Dietz -Chair Daryl Thompson -Vice Chair Al Nadeau -Trustee MEETING DATE: AGENDA ITEM NUMBER: December 13, 2011 5.2 SUBJECT: Review and Consider the 2012 Bud et and Rates DISCUSSION: Electric Department The overall approach for this year's budget remains the same - to control costs and pass on the wholesale power cost rate increases. Wholesale power costs make up approximately 74% of our operating costs. Ultimately the wholesale power rates, set by Great River Energy (GRE), have an enormous impact on ERMU's rates. The GRE budget has been approved and their wholesale rate increase results in a power cost increase to ERMU of approximately 8.33%. In 2011 there was some shifting in GRE's rate design to recover less revenue from demand and more from energy and transmission. In 2012, GRE again shifted their rate design with a 14.6% increase in demand. The single most significant item contributing to GRE's 2012 rate increase is the cost associated with the new $437 million Spiritwood Station coal power plant that will not be put into use until 2013 or later. At one time, the costs to shut down the new power plant were estimated at $24 million. It should also be noted that GRE went to considerable lengths to reduce their rate increase by delaying scheduled plant maintenance for other power plants. This may result in steep rate increases in the future. Over the past months, the Commission has reviewed sections of the 2012 budget. The proposed '2012 budget reflects the direction and comments from the review process. The proposed ERMU 2012 rate increases are being held as low as possible by passing along the power cost increase (which makes up a forecasted $20.7 million of our operating costs) and minimal expense and capital cost increases. The direction for the Commission .vas to maintain reasonably narrow mazgins. The proposed 2012 budget and rates results in a budgeted margin of 1.86% and $2,453 net to reserves. By design, the net to reserves is intended to be negligible because the Utilities electric department is in compliance with the Reserve Policy reserve levels. Also, there is approximately $1 million which the Utilities Commission designated as unrestricted reserves. After ERMU revisited the Reserves Policy last year, it was determined that the electric reserve fund was over the newly established reserve level criteria. This amount was to be held in unrestricted reserves for future use. At the last Commission meeting, there was discussion about this unrestricted reserves amount. The direction of the Commission was to set the 2012 rates as required to balance the budget and allocate half of the approximate $1 million unrestricted reserves to management for the specific used of mitigating wholesale power costs and power cost adjustments. The balance would remain in unrestricted reserves for possible rate stabilization in 2013 or the future. Over the past few years, ERMU has been working to bring the Commercial Demand rate down to be more competitive and help attract and retain commercial business. This direction was also applied to the proposed 2012 rates design. The proposed 2012 rates aze: Residential Basic Monthly Chazge $9.50 Summer Energy Chazge (May-Sep) $0.1249/kWh Winter Energy Chazge (Oct-Apr) $0.1116/kWh (This results in an increase for a typical residential customer of 7.1 %) Non-Demand Commercial Basic Monthly Chazge $16.00 Summer Energy Chazge (May-Sep) $0.1199/kWh Winter Energy Chazge (Oct-Apr) $0.0995/kWh (This results in an increase for a typical non-demand commercial customer of 6.9%) Demand Commercial Basic Monthly Chazge $50.00 Summer Demand Chazge (May-Sep) $15.89/kW Winter Demand Charge (Oct-Apr) $11.27/kW Energy Charge $0.0598/kWh (This results in an increase for a typical demand commercial customer of 4.0%) One other topic that has been brought to management's attention by customers is the amount ERMU charges for a late fee. Elk River Municipal Utilities has a 10% late fee. It has been azgued that 10% is too high for those that aze already having difficulty paying their bills. From the most recent survey data available, 43% of the responding Minnesota municipal utilities Chazge a 10% late fee, 28% Chazge a 5% fee, and 29% did something other than 10% or 5%. Thus, the vast majority of municipal utilities aze doing the same as ERMU. For way of compazison, Connexus chazges $1.50 plus 1.334% for their late fee and Xcel chazges 1.5%. In this time of economic downturn, reducing the late fee from 10% to 5% may help those customers who have fallen behind to get caught up more quickly. By changing the late fee from 10% to 5% would have an approximate $100,000 negative impact on the 2011 budget which would be socialized over all customers. A change to the proposed rates would be required to make a change to the late fee. Water Denarirnent As determined by the recent water rate analysis, water rates aze proposed to remain unchanged in 2012, for the third consecutive yeaz. The water access chazge is budgeted to increase from $3,000 to $3,060. This increase was already approved by the commission and adopted into City ordinance with the City's Fee Schedule. The resulting revenues are projected to increase by approximately 1.6% and the expenses aze projected to decrease by approximately 6.5% compared to last year's budget. The net to reserves is budgeted to be an increase of $211,913. ACTION REQUESTED: Staff recommends approval of the 2012 budget and rates as outlined above. ATTACHMENTS: • Proposed Summary of 2012 Budgets • Proposed 2012 Electric Revenue and Expense Budget • Proposed 2012 Water Revenue and Expense Budget • Proposed 2012 Electric Capital Budget • Proposed 2012 Administration and Technical Services Capital Budgets • Proposed 2012 Water Capital Budgets • Proposed 2012 Training and Travel Budget • Proposed 2012 Conservation Improvement Program Budget • 2012 ERMU Fees as adopted by the Utilities Commission on October 11, 2011 ELK RIVER MUNICIPAL UTILITIES SUMMARY OF YEAR 2012 BUDGETS ELECTRIC BUDGET SUMMARY ELECTRIC REVENUE ELECTRIC EXPENDITURES ELECTRIC NET FOR CAPITAL 2012 $ 29,466,225 28,919,528 546,697 1.86% DEBT RETIREMENT 532,500 PROMISSORY NOTE TO COUNTY 183,444 LESS DEBT PRINCIPAL PMTS (169,247) CAPITAL EQUIPMENTICONSTRUCTION 2,038,300 BONDING NET (2,207,547) DEPRECIATION 2,210,000 NET TO RESERVES 2,453 WATER BUDGET SUMMARY 2012 WATER REVENUE $ 2,128,704 WATER EXPENDITURES 2,143,621 WATER NET FOR CAPITAL (14,917) DEBT RETIREMENT 518,750 GROSS (533,667) CAPITAL PROJECTS 304,420 BONDING NET (838,087) DEPRECIATION 1,050,000 NET TO RESERVES 211,913 BUDGET SUMMARY2012 N W O ~ 7 ~ m N W = Q F ~3 N W ' o °o °o °o S °o $ °m r o O 0 O 0 O o O m o v O m h a m ~ ° q ' N W N 1n O~ N O N th yj A (7 ~ N O_ ~ O ~ ~ o N N ~ ~ ~ N m m m T ~ O M h N ~ m ~ W g 0 0 0 O 0 O 0 0 O $ n ~ f M O pp y~ O W W m N N M N O f0 ~ l0 ~[f is OJ M O M j O O N O i[J O D O m y vj ~ O r W ~ _ I~ m r O m ~ of A m !~ a N O N 0 O fit) ~ y m p tV M O ~ N ~ m u N j m e N b m n m N °~ m M N N N N ~ Fq ~ m 0 0 0 0 0 0 0 0 ' 0 0 0 0 0 0 0 0 0 0 m 0 0 0 0 b n 0 0 0 0 0 0 0 0 o O P O b m O O m a J N e } t0 O e Oe}} m T N O W W M ~ m n ~ ~ N ~ t00 CD OW O b cA O p N vm N O i h O O ? 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F t 0 ~ ~ th C O N N O N () Q r ~ a ~ O X g U d W O cn v X W > w ^ ~ W ~ ~ ~ r Z r K F a LL X Z o o o~ U u~ U N o O a Q N ~ z y zz z zz z zN ' z w w ~ ~ K r O m W W O p 0 0 0 0 0 0 0 Z d p Z y o 5 o = r z r=~ ~ ~~ ~ FO W a o °LL p ~ m ~~ ~ ~~ ~ ~o O ~ cri jO a ~ ~ w z rr r rr r ro ~ Q ~ ~ w Uw ~ F O ga w a 0 00 0 00 0 0o o ~ w 0 y~ ° p a a o ? aa a aa a aN U ~ U ~3 z o 3 ik ~ W M ~ ~ in ~ N ~ ~ cO N W M V M ~[D O O O W t0 N r 2 Q n a n N n n i n n i n n n ~ n n N l n ny n n gi O rn rn Od n 0 m 0 0 ~ L Op dO y C~+ d0 0 n u~ c2O u~ ~ n d • r o 0 o rn rn U v o v " u~ i no n o ~n i no o oq g o on 0 0 Q m m m ~ m cNOw m m ~ m m mm mcNo W 7 GO N ~ _ N Q ~ ~3 F w T M O O CJ N r ~ M N O O W W O O N N O N ~ !~ N ~ N N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ~ b N O N r F f0 0 r fA (A Q M fp O fV (P N N N fp 0 00 0 0 0 0 0 0 O 0 N ~ N h f D O N W X M 69 fp O (P Q ~ O r N .- O t0 M f9 N M 'A fO (O tD V ~ ~- th ~ O 0 OO 00 O M N r O 0 O 0 O 0 N f0 v ~ ~ t +j Q V ~ r C7 O M ~ i[) M tO V fh r N r O M M O ON i9 C W ~ I~ M (V f9 N ~ ~ f9 ~ c N N N ~ ~ M in f9 Vl f9 N to w t9 ~ U9 ~ w ~ » ~ H N CO 0 0 0 0 0 0 0 0 O m O O M M 0 O 0 O 0 0 OO M M 0 (P 0 0 0 0 0 0 0 0 0 N y'~j O fD O O O fIJ O W ' W ro r N fA 0 O 0 h 0 0 0 0 0 N 0 O M M CO ~ O O O O M O N OO a N 0 0 0 'n N v y O? m Of ~ W ~ ~ ~ O ~ M N c'i ~ fN ~ N M ~ ~ f0 T O N N N (P ~ Oi ~[] cO 0 0 ~ N M I~ M N N ` o ~ N N V O N N W N D 7 N N N c ID N V !~ N O r (A O O f0 M 1~ M W (n (O N r N O N < ~ ~ 0 r fD (P W N V Ol f0 ' m O Ol N to N C q h N N O O h H Y f b h O J N N O O I~ r f 0 ' 1~ lT 0 N O OI t O] N [O I ~ Q ~ N f0 ff) N d' ~ of < M (P M W M ~ d' ~ V N O N f0 M V O ~"~ M r ~ a ° N ~ N V ~ a O = O N N t +f O F fV N N N () Q J ~ N N ~ A ~ ~ W O O V ~ O r r O r N N ~ ... ~ ~ ~ 0 tND r O~f t D O D_ f o t 0_ _ N W O Q ~ Ol f0 N N E O N Ol N M ~ O N ~- M N ~ W N ~ fA V ~ O ~ ^ (OD ~ m I p ~ o M V ' M N N U N N a ' ~ w 0 ~ Z a LL ~ o ~ x O X Z a 0 O F a z LL a W li w ~ w w U a O rn (~ O ~ Z w N z U' ~ in ~ z W Z y a F O ~ ~ z ~ w ~ W Z y ° W ~ ~ o ~ W ~ 5 z w . Z o y a ~ c~ y d < ~ ~ a a a ~ c~ w Z O W a w o ¢ ~ ~ w w ~ x N w ~? o o ¢ z z - N g w z a ~ y ~ N w = w Z ~ m ? a w y ~ ¢ > F p N ~ ~ z w ~ W U w ~ U ~ ~ ~ ~ x x x a 0 = w ~ a ~ N lJll 0 C7 O Q J g ~ w ~ Z ~ ~ N a J J J J U U W Z Z J > W Q ' ' x N C.1 ~ l- N fq fn l- O J m J a ? 3 » > j y > 3 o o~ F °a o °~ r- y ~ ~ O 2 2 N 9k H 0 N 0 O ~ N ~- M ~ N N ~- M ~ ? ~ N O N ~ f0 N t0 M N y' f0 1~ (O 0 N 01 fp M O ~ O N O M O O O M N O M r O M ~ N M W > LLI W 1 H O N N N N N N N N N N N N N N N N N N M M M rn X J Z rn rn rn fn rn rn rn rn fn rn rn rn m rn rn fn rn rn fn rn fn fn fn rn K lll O O O d O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 d 0 0 0 0 0 ~ J J 1- Q N (P N (P N fA N m N !T N (P N A N tA N O N O N O N (P N (P N O N (P N (P N m N IA N (P N W N m N m N W 0 N m 0 N O 0 W ¢ ¢ w V 0 0 0 0 0 0 0 0 0 0 0 0 f~ O g 0 0 0 0 0 0 0 N N N ¢ 0 0 (r a N N N N (V ~ N ~ N ~ N ~ N N N ~ N ~ N ~ f V N N ~ N N f V ~ N ~ N ~ N ~ f V ~ N ~ N N N N ~ ~ N N N 3 H F 0. Elk River Municipal Utilities 2012 Electric Department Capital Budget Capital Construction Projects -Non-Recurring Normal Distribution, Feeders, and Substations Priority Cost Description 5 $ 100,000 Rebuild O'Day, & O'Brian m Otsego West of Parish 7 $ - Rebuild Sandpiper Estates delayed 2013 6 $ 100,000 Rebuild Riverview Heights Front lot line 1 $ 100,000 Rebuild Irving 4,5,6 7 to front lot line & Presidential Estates 4 $ 75,000 Rebuild 6th & Quinn 2 $ 50,000 Convert Islandview to 7200 3 $ 150,000 Feeder 23 Convert to 7200 $ (26,700) Credit from Cooper Switchgear $ 45 000 Insulation of storage building Subtotal $ 593,300 Capital Construction Projects -Recurring Cost Description $ 175,000 Transformers and Meters $ 130,000 New Development Distribution Installation $ 50,000 Ongoing OH Equip Replacement (Poles, Switches, Cut-Outs) $ 175,000 Ongoing URD Equip Replacement (Switches, J-Boxes, Fuse Pads) $ 10,000 Street Lighting Replacement $ 8,000 Territory Acquisition -compensation on future customers 10 yrs pmt $ - Additional Feeders Subtotal $ 548,000 Capital Equipment Needs $ Cost 75,000 Descri lion 800MHz Mobile Radios (including Technical Services and Adminstration) $ 10,000 800MHz Base Units $ 2,400 Pagers (including Technical Services) $ 5,800 Laptop Computers, Software, Accessories $ 35,000 Replace Pickup Truck#13 with new F250 $ 35,000 Replace Pickup Truck#2 with new F250 $ - Replace Pickup Truck#22 with new F250 -delayed 2013 $ 175,000 Replace Bucket Truck #5 with new $ - Replace Digger Derrick Truck #10 with new -delayed 2014 $ - Replace Dump Truck #16 with new -delayed 2015 $ 50,000 New Mini Excavator $ 250,000 Substation SCADA Subtotal $ 638,200 Total $ 1,779,500 Elk River Municipal Utilities 2012 Water Department Capital Budget Water Capital Construction Needs Cost Description $ - Water Main Construction (cycles every other year) $ 60,000 Well 2 engineering costs $ 10,000 Well 3 VFD upgrade (may qualify for CIP reimbursement) $ 29,000 Well 6 Liquid Chlorine transition and roof replacement $ 68,000 Meters/ERTs $ 35,000 Jackson Water Tower Subtotal $ 202,000 Water Noteworthy Non-Recurring Expenses Cost Description $ 15,000 Miscellaneous Repairs & Maintenance $ 6,000 (4) Well Dehumidifiers $ 5,000 Hydrants and Valves Maintenance $ 25,220 Well 5 Cycled Pulling of Well $ 5,400 Computers/GIS/SCADA Subtotal $ 56,620 Capital Equipment Needs Cost Description $ 15,000 fi00MHz Mobile Radios (including Technical Services and Adminstration) $ 2,500 BOOMHz Base Units $ 1,600 Pagers (including Technical Services) $ 7,000 Roof Well 5 Subtotal $ 26,100 Total $ 284,720 Elk River Municipal Utilities 2012 Administration and Technical Services Departments Capital Budgets Administration Capital Equipment Needs Cost Descri lion $ 8,500 Computer, Software, Accessories -Upgrades Subtotal $ 8,500 Administration Noteworthy Non-Recurring Expenses Cost Descri lion 4 $ 5,000 Website 2 $ 5,000 Phone Message Dialing System 3 $ 5,000 Scanner programming 1 $ 3,500 Vault $ 2,000 Office Funriture New Chairs Total $ 29,000 Technical Services Capital Equipment Needs Cost Descri lion rades $ 9,500 Computers, Software, Accessories - Upg $ 15,000 GPS Software and Device $ 10,000 Power Quality Testing Equipment and Accessories (carried over from 2011) $ 180,000 Diesel Engines Emission Retrofit ($100,000 carried over from 2011) $ 35,000 Replace Pickup Truck#20 with new F250 Technical Services Noteworthy Non-Recurring Expenses Cost Descri lion Total $ 249,500 ELK RIVER MUNCIPAL UTILITIES TRAINING AND TRAVEL BUDGET FOR 2et2 Budget Budget Budget ELECTRIC 2010 2011 2012 MMUA Overhead Hol Line Schaal 3people 2,674.50 2,910.00 2,910.00 MMUA Underground School 3people 2,674.50 2,910.00 1,940.00 MMUA Transformer School 3people 2,250.00 2,310.00 2,310.00 MMUA Substation Workshop 2people 2,205.00 2,340.00 2,340.00 1 sl Line Supervision lperson 570.00 580.00 850.00 Apprenticeship 3people 2,800.00 2,750.00 4,100.00 ' MMUA Meter School 1 person 830.00 MMUA Locator Workshop 2 people 325.00 Regional Workshop 3people 700.00 Atlditional Treining 2,000.00 2,000.00 1,000.00 15,174.00 15, 800.00 17, 305.00 WATER Water Operators License Seminar 4 people 2,480.00 2,fifi0.00 2,660.00 MN SeRion AWWA Or MRW 3people 1,785.00 1,920.00 1,920.00 1st Line Supervision 1 person 570.00 580.00 850.00 MMUA Meter Schaal 1 person 830.00 Apprenticeship 1 person 250.00 250.00 Chamber Leatlership Progrem 7 person 350.00 Atlditional Training 7,000.00 1,000.00 500.00 5,835.00 6,410.00 7,380.00 TECHNICAL SERVICES MMUA Locator Workshop 1 parson 680.50 720.00 335.00 MMUA Slaking Workshop 1 person 680.50 720.00 720.00 MMUA Diesel Workshop 1 person 620.50 660.00 660.00 APPNMMUA Meter Workshop 2 people 1,381.00 1,440.00 1,440.00 CAD Workshops 1 person 2,252.00 1,200.00 1,200.00 Substation School 1 person 780.00 Power Limited classes 3people 924.00 990.00 990.00 Power Quality training lperson 400.00 Infrared Camera taining 1 person 485.00 security classes 1 person 400.00 UMMA winter and summer mtg lperson 150.00 1st Line Supervision 1 person 570.00 580.00 850.00 Additional Training 1 000.00 1 000.00 1,000.00 B 088.50 7 310.00 9,390.00 ADMINISTRATION Financial 340.00 405.00 1,200.00 Engineering 4,125.00 2,505.00 2,500.00 MMUA Annual Summer Meeting 2 stall/ 1 comm 2,670.00 2,755.00 2,800.00 MMUA Legislative Round-up 2 staff/ 1 comm 400.00 400.00 700.00 APPA Legislative Rountl-up 2 staff/ 1 comm 3,020.00 3,620.00 4,500.00 APPA Annual Meekng 2 staff/ 1 comm 3,695.00 3,695.00 3,750.00 or Engineering/Operator Workshop MMUA Superintendent Conference 670.00 890.00 750.00 PMUG 4 staff 2,400.00 2,580.00 2,600.00 Hearing Test 600.00 650.00 650.00 GoalsNisicning 2,500.00 Customer Service 3,000.00 3,450.00 APPA Management 3,000.00 3,000.00 Chamber Leatlership Program i person 350.00 Atlditional Training 3750.00 3750.00 3,750.00 21,670.00 29,550.00 30,000.00 SAFETY TRAINING Safe Driver Training 1,965.00 2,065.00 2,100.00 MMUA Monthly Safety Meetings 2I 050.00 27 050.00 24 000.00 29,015.00 29,115.00 26,100.00 EDUCATION 3,000.00 3,000.00 3,000.00 82,782.50 91,185.00 93,155.00 Apprenticeship has 3 individuals far 2012; 2 new lineworkers entl 1 current lineworker completing the third year of a four year program Page 1 g i~ m~g$ ~$ ~ ~ `ri ~25 4 S ~n a r`m ~i ~i °"iyi m e~ ~m o Z p~ O g 1 N~ ~ O ~ 8n S N MN m' r 0 ^w ~ r~ m tl m 0 ~ S M~ ~ M A N N ~ W F N m » M N M N ~s R 8$ B $5~ ~4 ~ $$9,88 $ 8 E ~~ w ~ ~ A g~ ~~ ~ $ ~~ ~~ ~ ~ ~ Ulmp ~N 55555544444 ry N M y~~ N ~ A y N ~ y AW ' N ~M 4 O 8Q A yo ~ 8 ~OS0 8 08 ~ N pe A~~wM ~ ~ ~ , w N ~ W N N W A N N p NNN N1~ m N N K N MM ANNN M P J N 1 C 1 0 N E y U N ~ ~pp 8 N Cm p 8 N C p l9 p p N N p N p N p p p A N N N p M p - 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G « ~ jQgyljQ ~ Mj{i{ ` ` A`~i 4~ ~' C AB N G C YOg$S 8 t' g 'v{ Q g iS N LS 0 9 A m m m ' 0 00 FN 0 O C s omu~ a v~ rv + n m°~ mm H N j~ 'Nm N lA~lm A p 0 x01 GO `J( ` L E t a_ O N E O ' m x A O$ O 0 W Li A O m Oh~ N p b O~W 1~ m 00~ 00 m [~ ~ 00a O 0~A * ~O ~ NW 00 00 N ~ N O NmN O Ya mA 'cN1 NN 1` OOY)A < Qg a O g N -j ~ Z $ ~ z N $ g f `a ' $ s ~ ~ ~ a ~ ~ O;V ~ U ~ ~ N N = ~ ~ fr < n ~ ii~ ~~ i' ~ N8 ~yLL ~'~ ° g $ $ E o 4 ~ a E ' Y $ ° ~ w _ ~~ c ' ~ ~ g ~ g ~LL= U o g~ ~- $ U i m ~o U g ~ o rcrc - _ a ~ C' ~ y C d O 9 C V m N O O N m E E O U 9 a D ? v q n mA$°25< Y~2z~ ~~w~~ $$E p ~~oS n C ~ ~ y ~~$~3 ~ a 3~s $ ,m~g2cn ~$s~m aE~~~ s ~`S YE~ LL W ~FFa ~go R a~~tl N $g~~8e R ~m~~~~ ~ R~33°Fi 0 ~y b m o' ~T~. m m p~ C B h Elk River Munici al Utilities 2012 Feeta _ Adapted by ma U51i5ee Cammisslan an October 11, 2011 antler auNOrily er Minnesota $lelule 412.381 Fee Descrl tion 2022 1 New ResmenUal Eledne Connadion-Davelo er-LOt witlI ERMU water service $ 450.00 2 New Residentlal Elecbic CannecUOn-Develo er-LOt wiNOUt ERMU water aeMCe $ 550.00 9 New Rasiden0al Electric Connedion - BufMer $ 850.00 4 $ New Cammerdal & Induatrlel Electric Connedion SeMee U radea tar EtlatlnO Cammerdel & Industrial Cuatomen 50% 100% 8 Olaconned Fee-Reaiden0al $ 50.00 7 Dlacanned Fee-3 Phase $ iCi0.00 a Meter Tam erin Fee $ 250.00 9 10 11 ReaMenaal Water Cannedfon Per Plumbin Unit -$"'.9080:00 12 CammercAal Water Connedlon Par Plumbin Unit $ 9080:00'' 19 Abandonetl Water SeMCe E 2.500.00 14 Bulk Water Sales -Access Card D oait $ 5.00 16 Bulk Water Sales -Units er 1000 allons S • `4A0 18 H dram Water Selea-Rental $ 150.00 17 H tlmnl Water Sales-Units er 1000 allans E` ':4.08 18 Water Shul-OO Fee $ 100.00 19 20 21 NSF Fee $ 20.00 22 Retl Ta Handlin0 Fes $ 20.00 29 24 2fi Billable Coat aF Matetlals Marku 15% 28 Billable labor Merku ~%' 27 BIIIable Vehide / E ui menl-Line Truck er hour) $- $0.00. 28 Billable VehiGe/E ui ment-Pick-u Tmck er hour $ -28.00