02 Water & Sewer Rate Study
DAction
CITY OF PARIS, TEXAS
CITY COUNCIL AGENDA REQUEST
MEETING DATE: I June 19, 2007
[gJ Discussion [gJlnformation DRefer to:
SUBMITTED BY:
I Gene Anderson
DESCRIPTION:
Draft Copy of the 2007 Water & Sewer Rate Study.
BACKGROUND INFORMATION:
The City of Paris has water purchase contracts with Campbell Soup, Direct
Energy, and Lamar County Water Supply District. These contracts require that a
cost of service study be performed each year prior to May 31 st. The results of this
study determine the rates charged to the above listed contract customers. In the
performance of this study, it is necessary to examine residential, commercial, and
other industrial customers. The study thereby provides the City with the information
necessary to set water and sewer rates for all of its non-contract customers.
FISCAL AUTHORITY:
I BUDGETED: Yes
Account #: 10-0318-81-00
LEGAL REVIEW:
I
MANAGER'S RECOMMENDATION:
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I. EXECUTIVE SUMMARY
A. Introduction
The City of Paris ("City") currently has treated water purchase contracts with Campbell Soup
Company ("Campbell Soup"), Direct Energy, LP ("Direct Energy"), and Lamar County Water
Supply District ("LCWSD"). Per the contracts, a cost of service study is required prior to May
31st of each year to determine the rates to be charged to Campbell Soup, Direct EI1.ergy, and
LCWSD for the next twelve-month period. These rates were presentedt6 the contract customers
on May 30, 2007. To comply with the contractual terms, the City has (l.uthorized R,W. Beck,
Inc. to perform the cost of service study. This report describ~&thestudy performed foitheCity
and makes recommendations with respect to rates to be charged to the City's \Vater and
wastewater customers. The report consists of nine sectiol1s, inc1u.ding the Executive Summary
section. Also attached are three appendices to supplement the findings of the report.
Following the Executive Summary,S~ctionll. II through VI develop the methodology,
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Wastewater Utility. Sections VII and VIII<4eY~16]J the methodology, assumptions and the
revenue requirement forth~wallt~water utility portion of the City's Water and Wastewater
Utility. Finally, Sectiol1IX of the r~'port provides'fu.~;futicipated contract customer revenues and
the rate schedules fQiiet~il water.Wl.4\V~t~\Vaterservices provided by the City.
The thre~.~p.Pendice~tollowingtherep()rt consist of Appendix A, operating characteristics of the
systew,mAppendix B, contract cust9l!lers and, Appendix C, the determination of the retail water
and wastewater rates.
B. Findin2sof RattfStudy
a. Tht;.total revenue requirement for the Water Utility portion of the test year for the
retail rate determination is estimated to be $6,802,587 (Table C~ 1), an 11.7%
increase from the City's last cost of service study, with approximately two-thirds
(2/3) of the increase related to additional electricity and chemical costs.
City of Paris, Texas
Water and Wastewater Cost of Service Study
June 2007
1
~ &,
b. The total revenue requirement for the Wastewater Utility portion of the test year
is estimated to be $4,595,642 (Table C-l), a 1.2% increase from the City's last
cost of service study.
c. The City's current water and wastewater rates are forecasted to recover a surplus
of$103,021 over budgeted expenditures.
d. In an effort to control cost, over the last few years the City has r~(.fuc~4 its level of
spending on cash funded capital replacements. In~005, RW. Beck
recommended that the City began cash funding water and~~stewater line
improvements at least to the historical levels of $4QO,OOOaIlIluallY'A.1Jhough the
City's current water and wastewater rates aq~igenera.ting sufficient rev~JJ\.leto
meet budgeted expenditures, for FY 2006/~007 only $155,000 has been Jiudgeted
for cash funding of water and waste~ater\Jine impJ:"()vements. For the City to
attempt to maintain reliability and qualitybf.scrvicc, additional cash capital
outlays of $245,000 more than the City's current budgeted amount must be made
to achieve the $400,000 historical level. It shouldB~l1oted that the historical
level of $400,000 in cash capital outlaY$ii~I~flectiveof dated costs and does not
incorporate inflationary realtif!i a!>!>oti~ted~th water and wastewater capital
improvement~;
e. Althoughtlle current,'Water and was~e~ater rates are generating sufficient revenue
to Ilteetpudgetedex.pen,~itures, ,because of revenue shortfalls in the past, the
Water and<.\YaStewater UtilitY's operating reserves are still in need of
replen,~~hing. Iti~ imperative that the City maintain a healthy operating reserve
because of the compgsition of the Water Utility's revenue stream (five customers
make up approximaiely 50% of the Water Utility's revenues from rates). A loss
or decline ij:i consumption of one of these customers could result in a significant
financia.l.strain for the City. In addition, operating reserves provide financial
suppprt when revenues are negatively influenced by weather conditions. In 2005,
R.W. Beck recommended that the City began replenishing the operating reserves
at a minimum level of $200,000 annually. To achieve this minimum level of
funding, an additional $96,979 ($200,000 - $103,021) in revenue is required.
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Water and Wastewater Cost of Service Study
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f. To meet the additional cash capital recommendations and the operating reserve
funding, an additional $341,979 ($245,000 + $96,979) in the revenue
requirements, or a 4.0% increase will be required from the City's retail water and
wastewater rates.
g. The City currently charges a $150 Deposit Fee for water, wastewater, and solid
waste services. As illustrated below, over the last three (3) fiscatyears, individual
charge-offs have averaged $113.
Charge-off Number of> A verag~
Fiscal Year Amount Charge-offs Charge-off
2004 $ 104,203 1,Q02 $ 104
2005 103,678 917 113
2006 83,442 651 128
Three-Year Average $ 97, I 08 ...857 $ 113
1.
., ,,;;;c,.
The City's Meter TurnS%QffEharge is currentlY>$tQP~r service call during
regular business hours and $20 per servic:~call for after hours work. Based on the
City's current labor and equipBJ,ent c()s'ts, tl'l.eBtl,l.Tent fee is not sufficient to cover
the cost ofpr~~idi~gthe service.
Residenti~Jclass average month1ywat~r consumption is approximately 700 cubic
feet. Residential c1a.5s average mOIlthly sewer volume is approximately 625 cubic
feet.
h.
j. .....c::911tract custoil1~rs are estimated to produce the following water revenues:
· CampbellSol.lp
. ~amar COl1nty Water Supply District
· Qirect Energy
· Lamar Power
$1,103,542
$1,604,865
$242,337
$261,936
C. Recommendations
a. Although the current rates are sufficient to meet budgeted expenditures, the
current rates are not sufficient to meet the recommended minimum cash capital
outlay funding and replenishment of operating reserves. Therefore, it is
recommended that the City increase its water and wastewater rates by a minimum
of 4.0%. The following illustrates the increase in the average Residential and
City of Parts. Texas
Water and Wastewater Cost of Service Study
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Commercial monthly bills with 5/8" or 3/4" meters assuming the proposed retail
rates provided in Section IX.
RESIDENTIAL
Billing Units Water / Current Proposed Percent / Dollar
Meter Size Wastewater (CF) Monthly Bill Monthly Bill Increase
5/8" and 3/4" 700/625 $45.97 $47.84 4% / $1.87
COMMERCIAL
Current Prpposed Percent / Dollar
Meter Size Billing Units (CF) Monthly Bill .... MonthlyBill . Increase
5/8" and 3/4" 700 $54.25< . $56.42 4%/$2.17
b. Over the last three fiscal years, the CitYh~s averag~d $113 per charge-off with a
high of $128 in FY 2006/2007, which is les~}hani}pe<~urrent monthly deposit of
$150. However, the City has been using the mon!hly deposit to help defray some
of the costs associated with landfill fees related to theiemoval of discarded
property of renters aftef:<theY~aveva~~~e~~~e rental prOperty. It is recommended
that the City lower the mOllthlY<~~rosifC.l1~~e to $125 to offset the risks
associated with charge-offs anddjrl::ctly charge the rental property for the removal
of the renters'cliscarcJ.ed property.
c.
.' ,',--'-- "--'-- -.-,"".
.. ''''."'.""
The < Gity's Meterir~~.<~.~~~fChl:irge currently does not cover the cost of
providing t41:: service; therefore; it is recommended that the Meter Turn On/Off
Charge be incf(~~~ed to $25 per service call during regular business hours and $35
per servicf: call foi3.:ftf:rhours work.
d. Questions have arisen from City staff with regards to the appropriate billing in
recognition of the City ordinance for Residential customers that do not have
recorded Water usage for each month for the winter average calculation. It is
recoriifuended for customers that do not have recorded water usage for each
month for the winter average that the City use the Residential class average of 625
cubic feet as a surrogate. In addition, the City ordinance should be modified to
incorporate this mechanism.
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Water and Wastewater Cost of Service Study
June 2007
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II. CHOICE OF TEST YEAR AND ALLOCATION METHODOLOGY FOR
WATER RATE STUDY
A. Test Year
In an effort to provide a more normalized level of consumption for rate making purposes,
historical consumption by customer class from FY 2001 to FY 2006 was revi~Wed; Historical
annual consumption for each customer class, which was chosen as the custoni~r class' "test year"
for the water rate study, was selected based on anticipated consumption,levels foi.lj'Y 2007.
B. Allocation
The purpose of the cost allocation is to express the utility' $ total cost of service in terng;Of costs
associated with the various components of that servi.~e./Ihis apprQach allows the costs to be
recovered from the customers of the system in accordaricl;:' with their use of the various
components. Allocation allows the utility to achieve equity itiwater@ld wastewater rates,
assuring that the customers pay for sel\'ifeinth(i(.B~is of their use ofJh/e system. Typically, the
allocation process is handled in steps:2first;~~locati~~~o~~~;.t~~~.e ~arious service functions and
then distributing them to customers according tgtheir use6f each function. In general, the
service costs are associatedwith sllPplying both the customer's average and peak rates of use and
with customer meter re?ding, accollJ.}ting, billing a~Iiistration, and fire service.
..""'....,..,..--..-....--..... -,'''.
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C. Cost Functionalization.Allocation and Distribution Method
The base...l;:xtracapacity method.of functionalizing, allocating cost to service functions, and
distributing costs to custQmer clas~~sis commonly used within the water utility industry. This
methodr~cognizes the differences in the cost of providing service due to variations in average
rate of useang peak rate of use by a customer class. The method also recognizes the effects of
system diversitYol1 costs. Costs are generally divided into three components: (a) base costs, (b)
extra capacity costsimd (c) customer costs. Base costs are those that tend to vary with the total
quantity of water used plus capital costs and operation and maintenance costs needed to provide
service to customers under average load conditions. Extra capacity costs are those costs incurred
above the average operating conditions, and are necessary to support peaking conditions.
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Water and Wastewater Cost of Service Study
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Customer costs are those associated with serving customers regardless of the amount of water
used, i.e., meter reading, accounting, billing, etc.
The allocation of cost between base and extra capacity components depends upon the design and
use of the particular portion of the water system being analyzed. If an asset of the water system
is designed to meet only the average demand on the system - a raw water supply reservoir for
instance - the capital costs and operation and maintenance costs for that asseta.re totally allocated
to the base component. If the asset is designed to provide additional c~pa.city whiph is needed to
provide peak demand on the system, the capital and operating costs assoCiated withthe asset are
allocated to base and extra capacity components in the samepl'oportion that the capacity Qfthe
asset is used for average and peak use. The appropriate allocation factors between base J:lIld extra
capacity usually vary from system to system. TherefQh~,tl:1ey shoulci be determined from actual
operating history or design criteria of the system.
The other important consideration foriisetti;ng equitable rates for utility servIce IS the
establishment of customer classes for cost distribution. after costs are allocated to servIce
functions. A customer class should include orily tl:1()se custolll~rs who; (a) are in similar location
in relation to the utility, (b) use the same or sitriilar facilities of the utility, (c) receive similar
service from the utilit)',arid (d) plase similar deIIl~dsof the utility. It is important to note that
makeup of the custOl11~r class cari.Pl:1l:Wge depending upon the particular asset that is being
allocated. A customer class that is appropriate for allocation of one type of cost, e.g., water
treatment cQsts,IIlayjnclude customers that would not be appropriate to the class when another
type of<:ost of assetsisa1located,>~.g., treated water distribution costs. The objective of cost
allocation and ultimate distribution to customer groups is to avoid cross-subsidization, and it is
important with that obj~ctive in view, differences in service commitment and service
requirement be given f\.lllconsideration in determining customer classes.
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Water and Wastewater Cost of Service Study
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D. Determination of Customer Classes
The City's water utility serves residential, commercial, and industrial customers. In addition to
these customers, the City has three treated water contract customers, Campbell Soup, Direct
Energy, and LCWSD, a municipal utility district that retails to its own customers. In addition,
the City has a contract to provide raw water to Lamar Power Partners. The following lists the
treated water customer classes isolated in the report.
a. Residential customers
b. Commercial customers (including small industry)
c. Campbell Soup
d. Direct Energy
e. Lamar County Water Supply District
as an offset to
overestimate of
Lamar Power Partners was isolated as a customer class,
separately and the revenues associated with the raw water
calculate the treated water rates. help
consumption and an underestimate
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III. ANALYSIS OF TEST YEAR DATA
A. Water Utility System Data
The City maintains daily treated water production data at the treatment plant. Over the last eight
fiscal years, the City's peak to average day ratio has ranged from a high of 1.77.irfFY 2000 to a
low of 1.50 in FY 2004. For purposes of allocating the functional water c()stspf Base and Extra-
Capacity, a peak to average day ratio of 1.67, which represents the ay~mge systelll average day
to peak day ratio over the last eight years, was applied.
B. Allocation Operation and Maintenance Expenses to Functional Cost Components
",
In order to recognize that certain facilities of the CitY'sw~t~~ utili~~~stem are used in common
by two, three, four or all five of the customer classes idditj.f:i,eo in Section II, five customer
groups have been formed for system cost allocation purposes. The~e cost factors have also been
separated into three principal compon~ntsofBase, Extra Capacity, and Customer costs to
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provide a means of further distributing furictionalizeo.c()sjs to the various customer classes on
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the basis of the respective responsibilities of ea.9h g{olip for e1.l9hparticular cost function.
Each element of cost is.a.llocated to functional costcpmponents of the system on the basis of the
parameter or parametefshaving tb~ mpstsignifi9aht influence on the magnitude of the element
C. Distribution of Fu.nctionalized Cost Components to Customer Groups
This is the final step in/determining the revenue requirement of each individual group of
customers front>the.total revenue requirement of the water system as a whole. The
functionalized costfactors are determined for each individual customer group on the basis of
each group's annual usage characteristics.
Due to the point-of-take of water, use of the system, and contractual agreements for the treated
water contract customers, transmission and distribution costs were isolated. While the water
City of Paris, Texas
Water and Wastewater Cost of Service Study
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treatment plant is used and useful in providing service to all customers receiving treated water
service, the same does not hold true for all of the treated water distribution system. Campbell
Soup and Direct Energy currently receive treated water directly from ground storage via
transmission lines, not directly from the City's distribution lines. LCWSD receives the bulk of
their water purchases through the City's transmission lines. In the absence of detailed
distribution system analysis during peak hour flow conditions, the treated watertrarismission and
distribution lines have been segregated by inch-feet into three groups -line.sless than 8 inches in
diameter, lines between 8 inches and 24 inches in diameter, and lines/greater than 24 inches in
diameter - for cost allocation purposes between the classes of treated water customers.. . Table A-
2 in Appendix A shows the percentages of inch-feet offl'eated water transmission and
distribution lines separated into the three pipe size groups.
D. Treated Water Loss Allocation
No treated water loss has been prorated to water received by Carripbell SOllP' Direct Energy, and
LCWSD water consumption contractuaJJyCategorized as "plant wat~r". due to the location of
their point of take from the City's trarlsinissipn system.iTa.ple A-3 iri Appendix A shows treated
water allocation percentages to the City's retail customers, C[l]:}1pbell Soup, LCWSD and Direct
Energy, including treated \Ya.~~rJ()sses allocatedJo the retail customers of the City and LCWSD
water consumption taken through the City's distribHtion system.
E. Treated Water Use and Capacity Requirements of Customer Classes
To distributeful1ctionalized system component costs to customer classes - Residential class,
ComITl,~l'cial class, Camppell Soup, LCWSD and Direct Energy, assumptions had to be made as
to peak-day demands of Residential and Commercial classes of customers since peak-day
metered demands are not/available for the Residential and Commercial classes. Campbell
Soup's, DirectEnergy's,LCWSD's average day and peak day demands were based on actual
metered data for FY 2006. Table A-I in Appendix A shows the individual customer classes'
average and peak-day demands. The table also shows the capacity factors for the classes as well
as their relative percentages of base and extra capacity components of the system used and useful
in providing service to the five customer classes during the test year.
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Water and Wastewater Cost a/Service Study
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,.....-,.
F. Treated Water Svstem Allocation
Distribution Lines
Since the entire treated water transmission and distribution system is not allocable to all of the
five customer classes, system cost allocation percentages of the distribution system not common
to all are determined separately. All lines larger than 24 inches in diameter are Jlssumed to be
common to all treated water customers.
Hydrants
Fire protection service is not common to all five customer classes of~e City's water system.
.... ... .
Therefore, operating and maintenance costs associated with f1l"e~~rviceare distribut~d to.me
residential and commercial customers of the City on tl:1~basis of their meter equiyalency
demands.
Meters
Meter costs are distributed on the basis of equivalent 5/8" met~rs. Table A-4 in Appendix A
shows the number of equivalent meters in.ili~ City's water system. Costs are distributed on the
basis of the number of equivalent meters;
Warehouse
Warehouse costs are allocated to the customer classes basedtipon the functionalized component
allocation factors as sho"YIJ,OIi Tabn~A-6 in Appendix A.
BiIlin2 and Collectin2
','.::. .-,:<:\: --->
Other billing and colleCt!pg c9~ts'areallocated to all five customer classes based upon the
number oftest y~ar bills sentt(j.each customer class.
Administrative Fees
Admimstrative fees co\'er the~xpenses of the general government in connection with
administerillg the UtilityiFund. Such costs vary by customer class depending on the
requirements of each clas~and are allocated among classes based upon each class' average day.
Franchise Fees
Franchise fees are fees paid to the City for use of the City's rights-of-way and are generally
charged on gross revenues; therefore, costs were allocated to each customer class based on each
class' cost of service.
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Water and Wastewater Cost of Service Study
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IV. CUSTOMER CLASS DISTRmUTION FACTORS
A. Distribution Factors for Oneration and Maintenance Exnenses
All system operation and maintenance expenses are functionalized and allocated according to the
allocation units shown in Table A-6 in Appendix A. These functionalized costs should be
distributed to the five customer classes based upon the system base and base/IllllX-day~ except for
meters, hydrants, billing/collecting and administrative fees. Operating and.rri~intenance expense
for the exceptions are allocated as described in detail in the previotlssectiOn.;>Table A-6 in
Appendix A gives the cost distribution units for the total test y~~r opeta.~ion andrriaintenance
expenses of the City's water utility system allocable to each of the customer classes.
B. Debt Service Cost Distribution
All debt service and other capital expenditures should be allocated to the customers on the basis
of distribution factors for plant responsibility as well as specificll~age 9fthe proceeds of each
bond issue.
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Water and Wastewater Cost of Service Study
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rT-.
V. WATER AND W ASTEW ATER UTILITY FINANCIAL OPERATIONS
A. Determination of Test Year Revenue Requirements
To recognize the City's contract customers' contractual terms, two test year revenue
requirements were developed, one for the contract customers, and one for th~.refuilcustomers.
Table B-1 in Appendix B shows the revenue requirement, as adjusted, fO.rme test year for the
contract customers. Table B-2 provides the customer class cost allpcationsiilrecognition of
Campbell Soup's and Direct Energy's contract. Table B-5 pr9"idestht customer class cost
allocations in recognition of LCWSD's contract. Table C-linAppendix C shows then~yenue
requirement, as adjusted, for the test year for the retail cll.stomers. The revenue requir~ment for
the contract customers was developed on the fiscaV)'eaJ." ended September 30, 2006 actual
expenses, while the retail customer revenue requirement was based on the City's FY 2006/2007
budget. Adjustments and reclassifications to the revenue requirements areas follows:
Raw Water Supply
Since the City budgets both raw water supply anc:l water treatment O&M expenses in
Water Production, it is necessary to separate raw.water supply costs into their own
separatel y -allocablecClst ..section.
Water Distribution and Transmission
Water distriblltiClhand trllljs1l1issionso~tsrnust be reclassified from expense type to cost-
causal categories.P~tsonnel, supplies, contractual, building maintenance, equipment
m.ai11.tenance,sl.llldry cOsts~ al}d equipment capital outlay are classified into the three
categories of disfril.mtion and transmission (less than 8", 8" to 24", and greater than 24")
bas~d upon the tesfyear water system inch-feet percentages calculated on Table A-2 in
Appehqix A. Hygrants/valves and meters/meter boxes remain separate categories for
cost allocatioIlPllrposes.
Debt Service
The contracts for Campbell Soup, Direct Energy, and LCWSD allow for adjustments in
known and measurable changes from the end of the fiscal year to the cost of service
determination. Debt Service is based on the projected principal and interest payments for
FY 2006/2007 ofthe City's current outstanding debt issues.
City of Paris, Texas
Water and Wastewater Cost of Service Study
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~"_.""T
B. Allocation of Revenue Requirements to Water and Wastewater
Table B-1 in Appendix B and Table C-1 in Appendix C present the allocation of the total utility
revenue requirement to water and wastewater for applicable treated water contract customers and
retail customers, respectively. Raw water supply, water production, water distribution and
transmission, wastewater maintenance, wastewater treatment, and lift sta!iol1s costs ate directly
assigned to their respective function. Other operations and maint~ga.I1.ce costs are allocated
between water and wastewater as follows;
Warehouse
Warehouse costs are allocated 50/50 between wat~tand wastewater under the assumption
that it services the water and wastewater systemeq'4~Hy.
BilIin!! and Collectin!!
The billing and collecting
wastewater under the
equally.
allocated> 50/50 between water and
the wat~rand wastewater system
Administrative Fees
Administrative feesaieallocated
the cost of service assigned to each.
Franchise Fees
and wastewater based upon the ratio of
"
Francbise..fees are alloyated between water and wastewater based upon the ratio of the
cost of service assigned toe~l;:h.
Debt Service
Debtservice costs for outstanding debt issues are allocated based upon historical records
of assefe"pendiJ1.1rt::S and discussions with City staff.
City of Paris, Texas
Water and Wastewater Cost of SeMI ice Study
June 2007
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VI. WATER UTILITY SYSTEM - FINANCIAL DATA
A. Functionalization of Revenue Requirement
Table C-2 in Appendix C details the functionalization of adjusted expense levels into the various
Base-Extra Capacity and Customer Components of the System on the basis
discussed in Section II of this report. The components and related
Base
Extra Capacity
Customer Costs
Revenue
Requirement
$4,637,33]
1,902,297
262,9~3
$6,802,587
Total Revenue Requirement
B. Allocation of Revenue Requireili~htst()Customer Classesi .
Based upon the customer class allocation p~fe.tntag~~deveIOP~~iin Section III of this report, the
Water Utility's revenue requirement has been~llpCated to thevarious customer classes (before
adjusting for contract as follows:
Revenue
$2,281,469
1,915,119
1,094,596
1,268,129
243,274
$6,802,587
Residential
..Commercial
Campbell Soup
LCWSD
Direct. Energy
Total Reycllue Requirement
Table C-3 in Appendix C presents a detailed description of the various components of costs
assigned to each customer class.
14
City of Paris, Texas
Water and Wastewater Cost of Service Study
June 2007
,.."~- .- -,. .
VII. REVIEW OF WASTEWATER SYSTEM DATA
A. Review of Historical Wastewater Data
To determine a comparison of wastewater production to water consumption by the City's water
utility customers, available test year data was analyzed for the purpose of thi!>.stl.ldy~ From the
test year residential water consumption, water-only (customers with sprinkler meters and septic
tanks) consumption was removed.
.... '-, ':-.::::..... ,,'
Commercial contribution to the wastewater system is estimatecffrc)In the commercialanc:iretail
industrial water consumption after eliminating the COl1,~uniption of the water-only >~~gounts.
Since the commercial and industrial water consumption<e~bibits mitii.Jnal seasonal variation, it is
assumed 100 percent of the water consumption of thes~>~tl~tomers is contributed to the
wastewater system.
B. Determination of Customer Classes
'.'.'.':' ....>.:..-:..:-: "'''-::',::''::',-;
The City has a special contract with Sara Lec',Vith.respect tg.wastewater discharge. Sara Lee's
wastewater rate is not ba~~~()Ilth<::\total cost of~:rvice for the wastewater utility since Sara Lee
contributed up-front c~I'ital to reseJ'Ve a certainc~I'~city in the wastewater treatment plant for
future use. In Orde,1'tO~~0~gniz~~a.tt1,I..~S'~~~llttact with regard to the cost of service and rate
design study, Sara Lee's w~~.l~water volumes were removed from the rate calculation and their
revenues>>>,~ierec6gqiz;ed as reveg~e~tIsets. These adjustments help to prevent an overestimate
of wastewater billing unit~ and an UIlderestimate of revenues.
For the pUl"p()se of distrikpting the total revenue requirement for the system, the wastewater
utility customerslll'e c:livided into two classes: Residential and Commercial. Residential and
Commercial custom.ers are assumed to discharge wastewater of normal system strength. Any
metered commercial customer that discharges wastewater of strength greater than the criteria set
for residential and commercial customers pays for the added cost of treatment required.
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Water and Wastewater Cast of Service Study
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VIII. DETERMINATION OF TEST YEAR REVENUE REQUIREMENT
Table C-l in Appendix C shows the revenue requirement, as adjusted for the test year. As
shown in this exhibit, the total revenue requirement for the City's Wastewater Utility is
estimated to be $4,595,642. The wastewater utility revenue requirement is bllsedOn the City's
FY 2006/2007 budget.
A. Functionalization of Revenue Requirement
Unlike the water utility system, where separate consideraticm.ibf extra capacity comp8&t.::atsof
plants and facilities is crucial to equitable allocation~d cost distribution amongJ.histomer
classes, it is not necessary to account for extra capacitYin~~~allocllti?n and distribution of costs
among wastewater utility customers unless there is large reserv~capacity in the system.
The City's wastewater operation
following service cost functions:
a. Warehouse
b. Billing and GgllectiIlg
c. Sewer f\1airitenance (Wastewater
d. Wastewater Treatment
e. Lift Station
expenses canb.e functionalized into the
Warehollse
Since wB.$tewater warehouse operations serve both treatment and collection, warehouse costs are
functionali.i~(:l based upon composite allocation factors.
Billine and Collectine
These are costs as~oCiated with meter reading, billing, administration and other functions of the
wastewater utility that are independent of quantity and quality of the wastewater contribution by
a customer.
City of Paris, Texas
Water and Wastewater Cost of Service Study
June 2007
16
Sewer Maintenance
Since wastewater flows do not vary significantly except due to infiltration/inflow, which must be
shared by all customers of the system, allocation and distribution of all costs for wastewater
collection may be made among customer classes on the basis of average annual wastewater flow
contribution to the system. All capital costs and operation and maintenance costs associated with
the wastewater collection system should be allocated on the basis of relatiyepef(;entages of
wastewater flow during the test period.
Wastewater Treatment
Factors affecting wastewater treatment are different and many. Not only the\volume of
wastewater contribution by a class of customer is relevant, blJtalso the quality of the wastewater
is important. Treatment facilities must be designed t01lle~t both the hydraulic loading>fmd the
biochemical loading. Historically, the City's wastewater utililYllas measured wastewater
strength in terms ofthree parameters:
a. BOD (Biological Oxygen Demand)
b. TSS (Total Suspended Sqlids)
c. Ammonia (NH3)
Costs of operating and maintaining the treatroent plant,<fherefore, must be allocated and
":',",'::.-,:",._', "','
functionalized by these parameters,I30D, TSS a:I1q NH3, so that revenues may be collected from
the customer on the ba.!lis of not only quantity ofwiiStewater, but also quality of the wastewater.
Lift Station
Lift stationsJl.re1lS~d to elevate waste along the wastewater collection system or into to the
treatmeI1f plant. Since.> the costs.aSsociated with lift stations depend on the quantity of
wasteWa.ter and not the quaJ,ity of wastewater, lift station costs were functionalized to flow.
City of Paris, Texas
Water and Wastewater Cost of Service Study
June 2007
17
-r-....-,.-....-.-.... .
Employing the appropriate factors, the test year wastewater revenue requirement has been
allocated to the functions of Flow, BOD, TSS, Ammonia, and Customer Costs. The results of
this allocation are shown on Table C-5 in Appendix C and are summarized as follows:
Flow
Revenue
Requirement
$2,294,656
1,315,684
721,138
55,613
BOD
TSS
Ammonia
Customer Costs
Total
City of Paris, Texas
Water and Wastewater Cost of Service Study
June 2007
18
-r----...""'.,.. ._--
IX. CONTRACT REVENUES AND RETAIL RATE DESIGN
A. Analysis of Campbell Soup Company Contract
Based on the Campbell Soup's contract and estimated volumes, Campbell Soup will provide
$1,103,542 revenue, as shown in Table B-3 in Appendix B.
B. Analysis of Lamar County Water Supply District Contract
Under the current contractual agreement with LCWSD, it is esti11l~t~d tha~the CitY()f:~is~l1
recover $1,604,865 from LCWSD water purchases. However,it should be noted that due to the
unpredictability of LCWSD's water purchases through~eCitY'~distribution system, the City
may not fully realize this revenue estimate. EstimatedECWSD reV@Q,l,j.es are shown in Table B-5
in Appendix B.
C. Analysis of Direct Ener2Y Contract
. .
Based on a two-part rate consisting of a. dem.!:\Ild charge:angJl vollJ.IDetric rate, it is estimated that
Direct Energy will provide $242,337 in revemi~ as~hbwn inl'~bie B-3 in Appendix B.
D. Lamar Power Partners
Per the contractuaLterm~~ith L~~J:>R~~E:~l1.ers, it is estimated that Lamar Power Partners
will provide $261,936 in rev.en]Je from raw water purchases to the City as shown in Table B-3 in
Appendix~;
E. Retail Water and Wastewater Rates
Although tl1~.purrent wat<;:f and wastewater rates for the City's retail customers are generating
sufficient revenu<;:.to Il}eet budgeted expenditures, we recommend that the City increase its water
and wastewater ra.tes for its retail customers by 4.0%. The following illustrates the
recommended retail water and wastewater rates.
City of Paris, Texas
Water and Wastewater Cost of Service Study
June 2007
19
.,..- or'
Meter Size (Inches)
5/8 and 3/4
1 and larger
Meter Size (Inches)
5/8 and 3/4
1 and 2
Larger than 2
4
6
8 and larger
Meter Size (Inches)
5/8aricD/4
....l.iand larger
Meter Size (Iriches)
5/8 and 3/4
1 and 2
Larger than 2
PROPOSED WATER RATES
RESIDENTIAL CLASS
Base Cost
(Cubic Foot)
$8.32 for first 200
$40.56 for first 1,000
COMMERCIAL CLASS
Base Cost
(Cubic Foot)
$10.14 for first 200
$40.56 for firsfl,OOO
$145.60 for first 3,000
$2,392 for first 100,000
$3,588 foffirst 150,000
$4,784Jor first~OO,OOO
. PROPOSED WASTEWATER RATES
<RESIDENTIAL CLASS
Base Cost
( Cubic F oat)
$9.36 for first 200
$43.68 for first 1,000
COMMERCIAL CLASS
Base Cost
(Cubic Foot)
$12.48 for first 200
$43.68 for first 1,000
$87.36 for first 2,000
Excess of Base
(Per CCF)
$2.81 for each add. 100
$2.81 for each add. 100
EXcess of Base.
(Per CCF)
$2.81 for each add.IOO
$2.30 for each add. 100
$2.30 for each add. 100
$2.30[& each add. 100
$2;30 for each add. 100
$2.30 for each add. 100
Excess of Base
(Per CCF)
$3.79 for each add. 100
$3.79 for each add. 100
Excess of Base
(Per CCF)
$3.95 for each add. 100
$3.95 for each add. 100
$3.95 for each add. 100
20
City oj Paris, Texas
Water and Wastewater Cost ojService Study
June 2007
.r--........,.............-
F. Excess Strene:th Chare:es
The following provides the recommended the excess strength charges for wastewater.
Excess Strength Charges
BOD $0.83/1b above 250 mg/I
TSS $0.38/1b above 250 mg/I
NH3 $0.53/1b above 30 mg/l
City of Paris, Texas
Water and Wastewater Cost of Service Study
June 2007
21
TABLE A-I
CITY OF PARIS
WATER UTILITY
CUSTOMER USE AND CAPACITY REQUIREMENTS
BASE-EXTRA CAPACITY METHOD
AVERAGE DAY
CAPACITY TOTAL
FACTOR CAPACITY
EXTRA CAPACITY
CUSTOMER CLASS
(OOO's
GALLONS)
%
.:.::'.,....,
........................(Q9P's
PEAK DAY % PEAK DA Y>GALLONS)
RESIDENTIAL
COMMERCIAL
CAMPBELL SOUP
DIRECT ENERGY
LAMAR COUNTY
TOTAL SYSTEM
3,163
3,080
2,388
429
3,374
12,435
25.44%
24.77%
19.21%
3.45%
27.14%
100.00%
155%
143%
224%
304% .
162%
J72%
Page 1 of 1
4,904
4,393
5,$}9
1,306
5,475
21,417
1,i4t.
1,313'
2,951
877
2,100
8,982
%
19.38%
\.. 14'9f%
.........}f~ii5%
','.'9.76%
. . 23.39%
100.00%
r-"-r".--'
TABLE A-2
CITY OF PARIS
WATER UTILITY
WATER AND WASTEWATER COST OF SERVICE STUDY
TREATED WATER DISTRIBUTION AND TRANSMISSION LINES
SIZE INCHES LENGTH FEET INCH-FEET PERCENT CLASS
0.75
1.00
1.50
2.00 154,025
3.00 806
4.00 87,203
6.00 449,062
Subtotal 691,096 < 8"
8.00 184,738 1,477,904
10.00 78,468 784,680
12.00 129,149 1,549,788
14.00 15,280 ..213,920
16.00 14,375 230,9Q.Q.
18.00 5,944 lQ(i;992
20.00 32,120 642,400
24.00 29,419 ....706,056
Subtotal 489,493 5.71}/740 57.31% 8".24"
30:00 ~?;9 5? 478,650
33.00 12,673 418,209
36.00 127 4,572
..... Subtotal .2~,755 901,431 9.04% >24"
'.1".. TOTAL 1,209,344 9,966,823 100%
Page 1 of 1
. .,..-.. -r.. ---
TABLE A-3
CITY OF PARIS
WATER UTILITY
TREATED WATER LOSS ALLOCATION
CUSTOMER CLASS
TREATED WATER SOLD
VIA VIA
TRANSMISSION DISTRIBUTION
(Cu ft.) (Cu ft.)
TOTAL
TOTAL TREATED
WATER ALLOCATION
]NCLUDING LOSS
PERCENT
LOSS (Cu ft.)(Cu ft.) PERCENT
RESIDENTIAL
84, II2,950
]8.20%
70,2lJ,q,39 154,326,589
25.44%
COMMERCIAL
81,913,963
17.72%
68,37~,026 150;291,989
24.77%
CAMPBELL SOUP
II 6,526,666
25.21%
116.526,666. 19.21%
DIRECT ENERGY
20,939,313
4.53%
20.939,313<3.45%
LAMAR COUNTY WSD
96.273,466
62,517,178
. 34.35% ........... 5,848,474 164,639,II8 27.14%
462,283:;5,36144,440,139 606,723,675 100.00%1
I TOTAL SYSTEM
IPERCENT
233.739,445
228,544,09 I
38.52%
37.67%
23.81%
100.00%1
Page 1 of I
-T "-'T'''-
TABLEA-4
CITY OF PARIS
WATER UTILITY
WATER AND W ASTEW ATER COST OF SERVICE STUDY
EQUIVALENT METERS BY CUSTOMER CLASS
3/4" or
CUSTOMER CLASS less 1" 11/2" 2" 3" 4" 6" 8" 10" TOTAL
RESIDENTIAL
NUMBER 8,690 31 36 8 8,766
EQUIVALENTS 8,690 78 181 67 0 0 0 9,017
COMMERCIAL
NUMBER 1,093 133 187 141 14 7 1,578
EQUIVALENTS 1,093 333 935 1,129 225 202 4,057
CAMPBELL SOUP
NUMBER
EQUIVALENTS 0 0 0 0
DIRECT ENERGY
NUMBER 1
EQUIVALENTS 0 0 0 0 0 28
LAMAR COUNTY WSD
NUMBER 1 5
EQUIVALENTS 0 0 0 0 130 384
TOTAL SYSTEM
NUMBER 9,784 164 3 10,352
EQUIVALENTS 9,784 411 113 390 13,746
Page 1 of I
r--,.--
TABLEA-5
CITY OF PARIS
WASTEWATER UTILITY
WATER AND W ASTEW ATER COST OF SERVICE STUDY
EQUIVALENT METERS BY CUSTOMER CLASS
3/4" or
CUSTOMER CLASS less 1" 1 1/2" 2" 3" 4" 6" 'cci 8" TOTAL
RESIDENTIAL
NUMBER 8,370 30 35 8 8,443
EQUIVALENTS 8,370 75 175 65 0 ccc 0 0 0 8,684
COMMEROAL
NUMBER 967 118 165 1 1 1,395
EQUIVALENTS 967 294 826 50 )75 3,588
TOTAL SYSTEM
NUMBER 9,336 148 200 133 1 1 9,838
EQUIVALENTS 9,336 369 1,001 1,063 50 75 12,272
Page 1 of 1
r--T'
TABLEA-6
CITY OF PARIS
WATER UTILITY
WATER AND WASTEWATER COST OF SERVICE STUDY
CUSTOMER CLASS ALLOCATION UNITS
Item Total Residential Commercial Campbell Soup Direct Energy LCWSD
O&M Expenses
Supply 12,435 3,163 3,080 3,374
Treatment
Base 12,435 3,163 3,080 3,374
Max Day 8,982 1,741 1,313 2,100
Trans. & Dist.
Dist. <8"
Base 6,243 3,163
Max Day 3,054 1,741
Trans. 8" to 24"
Base 6,243 3,163 0 0
Max Day 3,054 1,741 0 0
Trans. > 24"
Base 429 3,374
Max Day 877 2,100
Meters 28 384
Hydrants 0 0
Warehouse 429 3,374
Billing & Collecting 24 12 60
Franchise Fee
Debt Service
Supply 3,080 2,388 429 3,374
Treatment
Base 3,080 2,388 429 3,374
Max Day 1,313 2,951 877 2,100
Dist.< 8"
Base 3,080 0 0 0
1,313 0 0 0
3,163 3,080 0 0 0
1,741 1,313 0 0 0
12,435 3,163 3,080 2,388 429 3,374
8,982 1,741 1,313 2,951 877 2,100
124,224 105,196 18,932 24 12 60
Page 1 of 1
.r-.T--...
TABLE B.)
CITY OF PARIS
WATER AI''D WASTEWATER COST OF SERVICE STUDY
FY 2006 ACTUALS
Account Description
FY 1006 Acmals
Allocated to
Water
Allocated to
Waslewater
\Varehouse
Personnel Cost
Salaries & Wages
Social Security
TMRS & Pension
Employee Hospitalizations lns
Worker's Compensation Ins
Unemployment Compensation
Stability Pay
60,099
4.199
7,8U
9.180
1,481
30,050
2,100
3,912
4,590
1,241
30,050
2,100
3,912
4,590
SUBTOTAL
SUBTOTAL
83, 784
59 $
510
/93
458..
23
III 61 61
/5 g g
59 29 29
"'1,440 S, 720 S 720
2,034 .,.$ 1,017 $ 1,017
2,405 1,202 1,202
493
224
2,936
98
98
45 23 23
3,338 1,669 1,669
19 10 10
3,401 1,701 1,701
/83 92 92
30 IS IS
113 107 107
~
Office Supplies
Postage
Wearing Apparel
Motor Vehicles - Gasoline
Motor Vehicles. Oil & Lubricant
Motor Vehicles - Tires
Minor Apparatus
Laundry Cleaning Etc
Motor Vehicles. Batteries
SUBTOTAL
~
CorrunWlications - Telephone
Insurance & Bonds
Travel Expenses
Utilities - Electricity
Utilities - Wider and Gas
Training. Tu;tion
Maintenance. Buildinll.s
Buildings &. Grounds
SUBTOTAL
SUBTOTAL
s
s
TOTAL WAREHOUSE
94,908 S
47,4S4
47,454
Pagelof9
-,.....--....,..-'.......---
CITY OF PARIS
WATER AND WASTEWATER COST OF SERVICE STUDY
FY 2006 ACTUALS
TABLE B-t
Account DescriptIon
FY 2006 Actual.
Allocated to
Wattr
Allocated to
Wastewater
Billing & Collection
PCr!lonnel Cost
Salorie. & Wages
Social Security
TMRS & Peosion
Employee Hospitalizations Ins
Worker's Compensation lns
Ovenime
Unemployment Compensation
Stability Pa~
SUBTOTAL
~
Office Supplies
Postage
Wearing Apparel
Motor Vehieles - Gasoline
Motor Vehicles - Oil & Lubricant
Motor Vehicles - Tires
Motor Vehicles - Batteries
Laundry Cleaning Etc
Minor Appartu~
Furniture" FiKtures - Minor
SUBTOTAL
~
Communications - Telephone
Car A1towilI'.lce
Insurance & Bonds
Travel Expenses
Utilities.. Electricity
Ctedit Card Service Fee
Utilities ~ Wate( and Gas
Training. Tuition, Etc.
Consultants
SUBTOTAL
Maintenance - BuildinQ.s
Buildings & Groumk
Instruments Etc. Radio Maint
~o~~rY~,~Fl~:,
~lectro~ic DataPr()~ssing
Maintenance Agreem~nt_
Tire Repair
SUBTOTAL
";'-i Sundrv ChBIlles
Auditing
M~cal Expenses .. .
Wate'r Purchases. Annexed Areas
SUBTOTAL
Buildi[l~ StructUres
Buildings
SUBTOTAL
Page 20f9
187,39/ 93,696 93,696
14,076 7,038 7,038
22. 7/0 11,355 11,355
27,//4 13,557 13,557
2,9/6 1,458 1,458
30
254,237
25,067
34.638
797
6.023
lOr
.878
20/
635
/22
68,462 $ 34;231 S 34,231
2,/63 $ 1,082 $ 1,082
4,550 2,275. 2,275
4,624 ::.~,3.1r 2,312
5,366 '.2,683 2,683
1,650 825 825
1,437 718 7]8
98,3911 49,199 49,199
//8,/M 59,094 59,094
/2,026 6,013 6,013
12,026 6,013 S 6,013
9/7 459 459
3/8 159 159
/,848 924 924
/8,026 9,013 9,013
/9 10 10
2/,/29 10,564 10,564
S 2,748 1,374 1,374
209 105 105
36,448 18,224 18,224
S 39,405 19.703 19,703
S
S
",,-.'-r-'. .
TABLE B-1
CITY OF PARlS
WATER AND WASTEWATER COST OF SERVICE STUDY
FY 2006 ACTUALS
Account Description
FY 1006 AChlals
Allocated \0
Water
Allocated to
Wastewater
Eauioment
Furniture & Fixture,
Machinery- Toots-Equipment
Motor Vehicles
Communication System
Miscellaneous
SUBTOTAL
TOTAL BILLING & COLLECTION
s
513,448 S
Water Produttlon
Personnel Costs
Salaries & Wases
Social Security
TMRS & Penslon
Employee Hospitalization Ins
Workers Compensation Ins
Unemployment Compensalion
Overtime
Stability Pay
SUBTOTAL
~
Office Supplies
Postage
Food
W caring Apparel
Motor Vehicles - Gasoline
Molor Vehicles - Oil & Lubricant
Motor Vehicles - Tires
Motor V chicles - Batteries
Minor Apparatus
Laundry Cleaning Ele
Chemical Medical Etc
Mechanical
Botanical Seeds Etc
Other Supplies
Photographic
Furniture &
SUBTOTAL
C~""lIClual
Comm~~jc&tIOOS-:~-J e1ephane
," Car Allowance
insurance & Bonds
Court Cost - Special ServiocI'Fees
Travel Expenses
Publications
Utihtles - Electricity
:f.r.~sht & Express
Mj'scell8l1eous
Assodations
Contracl~ces - HllingPart
Training - Tuitl(lD
Building RentW,."Maintenance
Testing - Analjrsis
Consultants
SUBTOTAL
Page 3 of9
484,911 S.
36,945
65,739
7],/14;
23,414
. 8,30/
2/,915
713.360 :$ 713,360
'.\
3,801 $'/ 3,802 S
5.064 .~,~
185 .....~85
4,327 ..)4;327
6.166 6,166
191 292
1,784.. 1,784
128;/' 128
6,569 6,569
2,056 2,056
475,973 475,973
]4 24
/0/ 101
/3 13
S 506,585 506,585
S m857 10,857
45,991 45,992
3,871 3,871
1,6/8 2,618
/60,787 160,787
36 36
12,573 12,573
2,/40 2,140
/1,555 11,555
4,400 4,400
/9,647 19,647
/,675 1,675
176.151 $ 276,151
-,---r
TABLE B-1
CITY OF PARIS
WATER M'D WASTEWATER COST OF SERVICE STUDY
FY 2006 ACTUALS
Account Description
FY 2006 AClllUls
Alloealed to
Watet
Allocated to
Wastewater
Maintenanoe - Buildimls
BUIlding' & Ground,
Bridges & Culvens
Filter Beds&. Valves
Sidewalks & Curbs
Storm Sewers
Street & Alley Repairs
Manholes Lampholes lOt.
Plant Towers E1C
Meters & Meter Boxes
Service Lines
Hydrants & Valve'
Other - Sludge Removal
Sere""ing-LandfLII Fe..
Main Repair ~ 3301 line
SUBTOTAL
/2.178 12,178
3,270 3,270
/46 146
5.729 5,729
6,900 6,900
8.171
36.394
$ ,
11.648 11,648
"'-$91 591
'{,783 1.783
6./42 6.142
'..7,620 7,620
'....19 .' 19
161 162
27.965 $ 27,965 $
Maintenance - EaUIDment
Fwniture & Fixtures
Machinery Toots Equipment
Instruments Ett - Radlo Maint
Motor Vehicles
Lease & Rental - Equipment
Pumps & Motors
Electronic Data Processing
Maintenance Agreement
Tire Repair
SUBTOTAL
Sundrv Char,,",
Judgements Damages Ete
Auditing
Medical Expenses
SUBTOTAL
Buildinlils Structures
BUildings
SUBTOTAL
InstrL1ments & Apparatus
Motor Vehicles
~o~~g~,~~,?~ System
:,_MiscellaneoWi .~-:
SUBTOTAL
TOTAL WATER PRODUCTION
1,570,251
1,570,251
s
Raw Water Supply
Utilities. Electricity
SpeCialJ?,roje.t . Lake C~p~k Dam
OperaliDll'~_,Mainten~.c.e~;;' Pat Mayes
Water StOr1l8~Rightll
690,210 690,ZZO S
'.SOD 1,500
44.8/2 44,812
49.828 49,828
786,361 786,361
$ 786,361 786,361
SUBTOTAL
TOTAL RAW WATER SUPPLY
Page4of9
.,..---...,.....,-~-
ccount Description
CITY OF PARIS
WATER AND W ASTEW A TER COST OF SERVICE STUDY
FY 2006 ACTUALS
TABLE 8-1
FY 2006 Achlols
Allocated 10
Water
Allocated to
Wastewater
W Iter Tranlmillion .. Diltributioa
Distribution <8"
Transmission 8" to 24"
Transmission >24'1
Meters and Meter Boxes
Hydrants and Valves
SUBTOTAL
TOTAL WATER TRANS:\1ISSION - DISTRIBUTION
S 33J,88J 33],881
648,911 648,911
102,412 102,412
54,257 54,257
17,J]] 17,122
J ,154,582 1,154,582
1,154,582 l,lS4,S81
Sewer Maintenance
Personnel Cost
Saim'ies & Wages
Social Security
TMRS & Pension
Employee. Hospitalization Ins
Worker's Compensation Ins
Unemployment Compensation
Overtime:
Slllbility Pay
SUBTOTAL
fuumlig
Office Supplies
Postage
Food
Wearing Apparel
Motor Vehicles - Gasoline
Motor Vehicles. Oil & Lubricant
Motor V ehicles ~ Tires
Motor Vehicles - Batteries
Laundl}' CIC8lling Elc
Chemical Medical Etc
Photographic Supplies
Minor Apparatus
SUBTOTAl
Insurance
Court Costs - Specie!
Travel Expenses
Utililies . Electricity
F,eight~E!,~r...
Miscell~~ous'" .
Associations
Utilities ~ Water & GaS'
Trainmg - Tuition
Contract Services ~ Hiring PaCt
Railroad ROW Crossings
SUBTOTAL
Maintenance - Buildin2s
Buildirig,.~ Grounds
Sanitary'Sew,er ..:_',_,,:.....
Street 8:. Alleyll.ep~rs
Manholes Lampholes Etc
Service Llnes
Service Force Main
Bridges & Culverts
Sidewalk. and Curbs
Plant Towers E1c
SUBTOTAL
Page 5 or9
I 78,50J
/4,214
,S, 704
32,331
7,716
18,988 18,988
S 277,454 $ 277,454
421 1\ S 421
3Jl 511
424 424
2,370 2,370
25,460 25,460
956 956
2,905 2,905
526",' 526
219' 219
4;274 4,274
122 122
~ 38,/86 38,]86
$ 2,443 2,445
2,960 2,%0
224 224
3,839 3,859
773 775
1,789 1,789
603 605
350 350
664 664
13,671 $ 13,671
S 2,216 2,216
63,3/0 63,3]0
27,979 27,979
39,080 39,080
3,384 3,384
6,273 6,273
63 65
S 142,307 $ 142,307
...,.,..-
"r-'l" --
TABLE B-1
CITY OF PARIS
WATER AND W ASTEW A TER COST OF SERVICE STUDY
FY 2006 ACTUALS
Account Description
FY 2006 Ac,uals
Allocated to
Water
Allocated to
Wastewater
Maintenance.. Ecuioment
Furniture &. Fixtures
Machinery Tools Equipment
Instruments Etc - Radio Maint
Motor Vehicles
Lease & Rental Equipment
Electronic Data Processing
Tire Repair
Maintenance Agreement
SUBTOTAL
SundrY Chan!:es
ludgments Damage. Etc
Auditing
Medical Expenses
25,314 25,314
946 946
12,951 12,951
2,560 2,560
3,316 3,3]6
58
19
$ 45,162
1,832
248
$
SUBTOTAL
Buildimrs.. !;tructures
Sanitary Sewer
Manholes Lampholes Etc
Service Lines
Sewer Mains
SUBTOTAL
~
Machinery- Tools-Equipment
Motor Vehicles
23,200
SUBTOTAL
23,200
Force Account Proiect
Public Works MisceUaneous [& ]
SUBTOTAL
TOTAL
542,060
Social Security
TMRS & Pension
Ef1l:p,~o:)'_~ ~~spitaJization Ins
,Workai'COmp,~,~~~ion Ins
",Unemployment C6irij)e"sation
Overtime
Stability Pay
6JO.916 610,916
45.570 45,570
78,729 78,729
90.879 90,879
19,622 19,622
J8.649 18,649
864,366 864,366
5,347 5,347
911 911
438 438
5,966 5,966
1l,872 11,872
273 273
J,478 1,478
354 354
J.l,991 13,991
1,785 1,785
149,395 149,395
690 690
83 83
J92,583 $ 192,583
Page 6of9
SUBTOTAL
~
Offiee;~upplies
Postage
Food
WeBring Apparel
Motor V ehiclel.~ Gasoline
Motor Vehieles . Oil & Lubricant
Motor Vehicles ~ Tires
Motor Vehicles. Batteries
Minor Apparatus
LEWndry Cleaning Elc
Chemical Medical Etc
Mechanical
Botanical Seeds Etc
Other Supplies
Photographic Supplies
SUBTOTAL
11"-
TABLE B-1
CITY OF PARIS
WATER AND W ASTEW A TEll COST OF SERVICE STUDY
FY 2006 ACTUALS
Account Description FY ]006 Acn,als Allocated to Allocated to
Water Wastewater
Contractual
Communications - Telephone ],495 S S 2,495
Insurance & Bonds 13,873 13,873
Court Cost. Special Service Fees
Travel Expenses ],3/7 2,311
Publications ]63 263
Utilities - Electricity 411.166 411,166
Freight & Express 1.453
Miscellaneous
Associations ].878
Utilities - Water &. Gas /7.237
Training - Tuition 3.159
Testing - Analysis 22.40]
Consultant 1.675
Fees &. Pennits 33.58]
SUBTOTAL 512.499
Maintenance. Buildiml!
Buildings & Grounds S 40.5/4
Bridges & Culverts 561
Filter Beds & Valves $;537
Sidewalks & Curbs
Stree, & Alley Repairs 2.190
Manhole, Lampholes Ere
Meters & Meter Boxes
Serviee Lines "'},531 1,531
Hydrants & Valves 416,' 416
Other - Sludge Removal 13,38r 13.381
Screening - Landfill Fee. 1,234 1,234
-
SUBTOTAL 65.363 S $ 65,363
Maintenance - Eauioment
Furniture & Fixtures $ 360 360
Machinery Tools Equipment 124.646 124,646
Instruments Ete - Radio Maint 7,549" 7,549
Motor V chicles 2,441 2,441
Miscellaneous Repair 236 236
Lease & Rental. Equipment 2.670 2,670
Pumps & Motors ]4,558 24,558
4.251 4,251
Maintenance 19 19
Tire Repair
SUBTOTAL 166.730 166,730
SU~d.ryC::I1ar~~
:~uditing" ", ,:-~<-:::. /0,076 10,076
'ludgement, Damages,E,c,
Medical Expenses 722 722
SUBTOTAL 10, 798 10.798
~
Machioery- Tool.-Equipment 5,600 5,600
"..rn~truments & Apparatus 6,568 6,568
MOI01, Vehicles
Corririi\1W..~ation System
Buildings"
SUBTOTAL 12.168 S 12,168
TOTAL WASTEWATER TREATMENT /,814,507 S S 1,824,507
Page'1of9
r-, --
CITY OF PARIS
WATER AND W ASTEW ATER COST OF SERVICE STUDY
FY 2006 ACTUALS
TABLEB-!
Account Description
FY 2006 AClllals
Allocated to
Water
Allocated to
Wastewater
LiftStatiOll
Personnel Cost
Salaries & Wages
Social Security
TMRS & Pension
Employee Hospitalization Ins
Worker's Compensation Ins
Unemployment Compensation
Overtime
Stability Pay
SUBTOTAL
~
Office Supplies
Postage
Food
Wearing Apparel
Motor Vehicles ~ Gasoline
Motor Vehicles. Oil & Lubricant
Motor Vehicles" Tires
Motor V ehieles ~ Batteries
Minor Apparatus
LlIUndry Cleaning Elc
Chemical Medical Etc
Mechanical
Bntanical Seeds Etc
Other Supplies
Photographic Supplies
SUBTOTAL
ContrEICtUaI
Communications - Telephone
Car AUowBnce
Insurance & Bonds
Travel Expenses
Publications
Utilities. Electricity
Miscellaneous
Associations
Utilities - Water & Gas
Training - Tuition
Testing. Analysis
SUBTOTAL
Maintenance. Buildinl!$
Buildings & Grounds
Bridges & Culvens
" , Filter Beds & Valves
Sidewalks & Curbs
Stonn Sewers
Streel8< AJley Repwrs
Meters &"Meter Boxes
Hydrants &'Valves",
Screening - L~JiFees
Service Lines;;.
SUBTOTAL
Maintenance - Eauioment
Furniture & Fixtures
Maohinery Tools Equipmeot
Instruments Etc. Radio Maint
Motor Vehicles
Lease & Rental- Equipment
Pumps & Motors
Electronie Data Process1t'l8
Tire Repair
Maintenance Agreement
SUBTOTAL
$ 89,201
6.885
1].]65
14.776
I,](){j
5.0//
S 129,343
$ 1/4
509
924
7;046
275
327
434
10
50
$',,, 9,689
7,456
3,884
462
/00.176
76
886
345
2.783
961
//7,030 $
2,015
89,201
6,885
12,265
14,776
924
7,046
275
327
434
10
50
9,689
7,456
3,884
462
100,176
16
886
345
2,783
962
$ 117,030
2,025
8,366 8,366
966 966
S Il.357 $ 11,357
1,357 1,357
2,018 2,028
1.027 1,027
JJ.560 13,560
4,437 4,437
97 97
/9 19
Page 8 of9 $ 21,526 22,526
--..,...-----,--....----... .
TABLE B.1
CITY OF PARIS
WATER AND WASTEWATER COST OF SERVICE STUDY
FY ZOIKi ACTUALS
Account Description
FY 2006 Actlluls
Allocated to
Water
Allocated to
Wastewater
SundrY Chwa:es
Auditing
SUBTOTAL
Eauipment
Motor Vehicles.
Instruments & Apparatus
Communication System
Buildings
Standpipes & Reservoir!
SUBTOTAL
TOTAL LIFT STATION
Debt SeM'ice
~
WfWW Revenue Bonds Series 1994
W IWW Revenue Bonds Series 1997
W IWW Tax and Revenue Bonds Series 1998
WfWW R""enue Refunding Bonds Senes 1998
WIWW Revenue Bonds Series 2000
WIWW Revenue Refunding Bonds Series 2001
2003 GO Refunding
Debt or Contingency
SUBTOTAL
TOTAL DEBT SERVICE
Utility Fta11chise Fee
Administrative Fees
TOTAL EXPENSES
Revenue. Offsets
Sewer Taps and EJcten91o.~:-""
Water Taps and Exten.~'-?rifi'
Mis~. Wilier Bnd~,.!'
SanitatIOn Billing Fe. '
Service Charges
Bulk Water SaI.s
Sewer Dumping Fees
W at'SB!!d~wer Charge Off,
Waiecend sewer Returned Checks
W mer and Sewer Copi~s
Interest Earned
Brush Pickup Fees
Credit Card Convenience Fees
-SUBTOTAL
Total R~~ue OlT.e1a '
"
Other ReveDu:.'.Offsets
Lamar Power Partners
Surcharge
Merico Flow
Merice Sower ChllTge
Merice Sampling & Auditing
Merico Administrative
Total Other Reven.e Orrse.s
Total Revenue Reql1iremenl
Page 9 of9
s
1.832
1,832
1,832
1,832
s
s
291,778
:428.375 264,419 163,956
724.846 ','. 447,420 277,426
866.370 534,777 331,593
888,809 543,628 340,181
619,493, 382,389 237,104
426,559 263.299 163,260
3.954,452 $' ,2,440,932 S 1,513,520
3,954,452 2;~O,,32 1,513,520
340J){J0 200,752 139,248
750,000 442,835 307,165
:s 11,822,347 S 6,899,889 4,922,457
43,101 43,707
16.36/ 16,361
176,974 88,487 88,487
69,006 34,503 34,503
60,830 30,415 30,415
5,5/8 5,518
49,5/9 49,519
(83,442) (41,721) (41,721)
9,345 4,673 4,673
59 30 30
144,909 72,454 72,454
502 251 251
3./18 1,559 1,559
496.405 212,529 283.876
496,405 212,529 283,876
S 261,936 261,936
105,765 105.765
5.354 5,354
299,928 299,928
/6,107 16,107
4,872 4,872
S 693,962 261,936 431,016
S 10,631,980 6,425,42S 4,lIKi,555
r-'T--
TABLE B-2
CITY OF PARIS
WATER AND W ASTEW A TER COST OF SERVICE STUDY
CUSTOMER CLASS ALLOCA nON REVENUE REQUIREMENT (W A TER-CAFR)
Item Total Residential Commercial Campbell Soup Direct Energy LCWSD
O&M Exoenses
Supply 786,361 200,016 194,787 151,025
Production
Base 1,132,279 288,002 280,473 217,461
Max Day 437,971 84,892 64,013 143,889
Trans. & Dis!.
Dist.< 8"
Base 199,049 100,843 98,206
Max Day 132,831 75,728 57,103
Trans, 811 to 24"
Base 389,192 197,173 192,019
Max Day 259,719 148,068 11 1,651
Trans. > 24"
Base 61,423 15,623 2,120
Max Day 40,989 7,945 4,002 9,585
Meters 54,257 35,592 109 1,515
Hydrants 17,122 11,808
Warehouse 47,454 12,070 12,878
Billing & Collecting 256,724 217,400 124
Debt Service
Supply 345,551 11,926 93,772
Production
Base 590,877 20,392 160,346
Max Day 394,309 38,495 92,209
Dist. <8'
Base
Max Day
Trans. 8" to 24"
Base
Max Day 37,879
Trans. > 24"
Base
Max Day
Billing &
1,751,192 997,412 221,648 t;I55,871
68,353 56,192 32,005 7,112 37,089
112,638 109,693 85,049 15,283 120,172
Total Cost of Service 6,899,889 2,311,171 1,917,077 1,114,466 244,043 1,313,132
Page I of2
.,--'-T' --- . .
Total Residential Commercial Campbell Soup Direct Energy LCWSD
Base 4,793,625 1,460,684 1,415,507 741,319 134,129 1,041,986
Max Day 1,780,976 590,500 442,960 370,457 109,422 267,636
Customer 325,288 259,987 58,610 2,689 492 3,509
6,899,889 2,311,171 1,917,077 1,114,466 244,043 1,313,132
Base Revenue Offsets
Water Taps and Extensions 9,813 2,496 2,431 1,885 339 2,663
Mise, Water & Sewer 88,487 22,507 21,919 16,994 3,054 c.24,013
Bulk Water Sales 3,309 842 820 636 114 ' ::':898
Service Charges 30,415 7,736 7,534 5,841 1,050: 8;2.~4
Water and Sewer Charge Offs (41,721) (10,612) (10,335) (8,013) (I,440) (11,322)
Brush Pickup Fees 251 64 62 48 9 68
Interest Earned 43,455 11,053 10,764 8,346 1,500 11,792
134,009 34,086 33,195 25,737 4,625 :.36,366
Extra-Capacitv Revenue Offsets
Water Taps and Extensions 6,548 1,269 957 2,151 639 1,531
Bulk Water Sales 2,208 428 323 726 216 516
Interest Earned 28,999 5,621 4,238 9,527 2,831 6,781
37,756 7,318 5,518 12,404 3,686 8,829
Customer Revenue Offsets
Sanitation Billing Fee 34,503 27,576 6,217 285 52 372
Water and Sewer Returned Checks 4,673 3,735 842 39 7 SO
Water and Sewer Copies 30 24 5 0 0 0
Contract Customer Billing 1,559 1,246' 281 13 2 17
40,764 32;~81 7}~? 337 62 440
Lamar Power (Raw Water) 261,936
Base 261 ,936 66,625 64,883 50,306 9,040 71,081
261,936 . 66,625 64,883 50,306 9,040 71,081
Total / Residential Commercial Campbell Soup Direct Energy LCWSD
Base 4,397,681: ' i;359,~7? . "1,317,429 665,276 120,464 934,539
Max Day ),743,2~] 583,182 437,442 358,053 105,736 258,807
Customer 284;524 227,406 51,266 2,352 430 3,070
2,170,561 1,806,136 1,025,681 226,631 1,196,416
Page 2 of2
TABLE B-3
CITY OF PARIS
WATER AND W ASTEW A TER COST OF SERVICE MODEL
CONTRACT CUSTOMER BILLING CALCULATIONS
Camnbell SOUD Comnanv
Campbell's Base and Customer Costs
Total Consumption (CCF)
Volumetric Rate
$
667,628
1,165,267
0.57 Per CCF
$
Total Revenue
Campbell's Extra-Capacity Costs
Campbell's Maximum Day Demand (Actual)
Extra-Capacity Costs per MGD
Campbell's Maximum Day Demand (Requested)
Campbell's Total Demand Charges
Campbell's Total Demand Charges
Months
Monthly Demand Charge
Page lof3
----" ",'-."-.' ""I~---'
TABLE B-3
CITY OF PARIS
WATER AND W ASTEW ATER COST OF SERVICE MODEL
CONTRACT CUSTOMER BILLING CALCULATIONS
Dired Enel'l!v
Direct Energy's Base and Customer Costs
Total Consumption (CCF)
Volumetric Rate
$
120,895
209,393
0.58 Per CCF
$
Direct Energy's Extra-Capacity Costs
Direct Energy's Maximum Day Demand (Actual)
Extra-Capacity Costs per MOD
Direct Energy's Maximum Day Demand (Requested)
Direct Energy's Total Demand Charges
$
Direct Energy's Total Demand Charges
Months
Monthly Demand Charge
Total Revenue
Page 2 of 3
~-~~ --r-T---~ ~-~~
TABLE B.3
CITY OF PARIS
WATER AND W ASTEW A TER COST OF SERVICE MODEL
CONTRACT CUSTOMER BILLING CALCULATIONS
Lamar Power
Total Raw Water
Cost of Service
O&M Expenses:
Warehouse
Billing & Collecting
Raw Water Production Electricity - Pat Mayse
O&M - Pat Mayse
Other Raw Water O&M
Water Transmission O&M
Water Transmission Capital Outlay
Water Storage Rights
Spare Parts Cost Directly Related to FP&L Pipeline
O&M Costs Directly Related to FP&L Pipeline
Electricity Costs Directly Related to FP &L Pipeline
Total O&M Expenses
$
368,188
110,000
20,000
95,361
Lamar Power
Cost of Service
$
Non-Operating Expenses:
PILOT
Administrative Transfer to General Fund
Working Capital- 30 Days
Total Non-Operating Expenses
$ 593,549
$ 6,266
13,428
16,802
$ 36,496
$ $ 238,123
1,171,785
$ Per 1,000 Gallons $ 0.20321 Per 1,000 Gallons
$ 0.02032 Per 1,000 Gallons
$ 0.22354 Per] ,000 Gallons
$ 261,936
Debt:
Debt Service
10% Debt Service Coverage
Total Debt Service
Total Cost of Service
Test Year Raw Water Sales
Raw Water Rate
10% Mark-up
Page 3 aD
--..-..-.-.-..-.....--r....-...........r--r..--.
TABLEB-4
CITY OF PARIS
WATER AND W ASTEW A TER COST OF SERVICE STUDY
CUSTOMER CLASS ALLOCATION REVENUE REQUIREMENT (W A TER-CAFR)
Total Cost of Service
2,298,227
200,752
442,835
73,745
112,638
6,899,889
2,484,610
Page lof2
1,896,420
860,102
188,377 1,013,177
60,852
109,693
27,599
85,049
6,045
15,283
32,511
120,172
2,066,965
972,750
209,704 1,165,859
~_..... .....-.-.-....--...- --.' -T"""'___"'M
-r-T----- -
Total Residential Commercial Campbell Soup Direct Energy LCWSD
Base 4,793,625 1,548,535 1,500,663 674,234 121,888 948,305
Max Day 1,780,976 675,817 507,457 296,049 87,378 214,275
Customer 325,288 260,258 58,845 2,467 438 3,279
6,899,889 2,484,610 2,066,965 972,750 209,704 1,165,859
Base Revenue Offiets
Water Taps and Extensions 9,813 2,496 2,431 1,885 339 2,663
Misc. Water & Sewer 88,487 22,507 21,919 16,994 3,054 24,013
Bulk Water Sales 3,309 842 820 636 114 898
Service Charges 30,415 7,736 7,534 5,841 1,050 8,254
Water and SeweI Charge Offs (41,721) (10,612) ( 10,335) (8,0)3) (1,440) (11,322)
Brush Pickup Fees 251 64 62 48 9 68
Interest Earned 43,455 11 ,053 10,764 8,346 1,500 11,792
134,009 34,086 33,195 ~?,737 4,625 36,366
Extra-Capacity Revenue Offsets
Water Taps and Extensions 6,548 1,269 957 2,151 639 '1;531
Bulk Water Sales 2,208 428 323 726 216 516
Interest Earned 28,999 5,621 4,238 9,527 2,831 6,781
37,756 7,318 5,518 12,404 3,686 8,829
Customer Revenue Offsets
Sanitation Billing Fee 34,503 27,605 6,242 262 46 348
Water and Sewer Returned Checks 4,673 3,738 845 35 6 47
WateI and Sewer Copies 30 24 5 0 0 0
Contract Customer Billing 1,559 ' 1,247 282 12 2 16
4(),764 32,61.5 7,374 309 55 411
Lamar Power (Raw Water) 261,936
Base 261,936 66,625 64,883 50,306 9,040 71,081
261,936 66,~,25 64,883 50,306 9,040 71,081
'Total Residential Commercial Campbell Soup Direct Energy LCWSD
4,397,681 1,447,824 1,402,585 598,190 108,223 840,858
. 1,743,221 668,498 501,939 283,645 83,692 205,446
" ,284;524 227,644 51,471 2,158 383 2,868
/6;425,425 2,343,967 1,955,995 883,993 192,299 1,049,172
Page 2 of2
TABLE B-5
CITY OF PARIS, TEXAS
LAMAR COUNTY WATER SUPPLY DISTRICT (LCWSD)
SUMMARY OF WATER RATE CALCULATIONS
~ Production
FM 79
Distribution I
Monthly Demand
Actual Volumetric Rate (per CCF)
Actual Volumetric Rate (per 1000 gallons)
Effective Volumetric Rate (per CCF)
Effective Volumetric Rate (per 1000 gallons)
$
$
24,242 $
0.51 $
0.69
0.70
0.93
$
Water Taken from Water Treatment Plant
Effective Volumetric Rate (per CCF)
Effective Volumetric Rate (per 1000 gallons)
Water Taken from FM 79
Effective Volumetric Rate (per CCF)
Effective Volumetric Rate (per 1000
Water Taken from Distribution
Effective Volumetric Rate (per CCF)
Effective Volumetric 1000
Page 1 of5
._...._.~....~......._-~.,...--.-.,_.,.._... ."--_.__._...."r--T...,-'~-'_...-..----"-
TABLE B~5
CITY OF PARIS, TEXAS
LAMAR COUNTY WATER SUPPLY DISTRICT (LCWSD)
WATER TREATMENT PLANT RATE CALCULATIONS
Water Treatment Plant Debt Service Allocation
Max Hour(1)
Max Day(2)
Avg Day(3)
Base %
Max Day Extra Capacity %
Max Hour Extra Capacity %
Total
Water Production Debt Service
Base
Max Day Extra Capacity
Max Hour Extra Capacity
Total Water Production Debt Service(4)
LCWSD Base Debt Service
LCWSD Average Dai5) (0005 gallons)
System Average Day(6) (ODDs gallons)
LCWSD Average Day %
Base Debt Service
LCWSD Base Debt Service
(MGD)
31.099
20.733
12.435
+
+
39.98%::12.435/31.099
26.68% = (20]33 - 12.435) /31.099
33.330/0 = (31;099 - 20.733) /31.099
100.00%
LCWSD Max Dav Extra Capac:i~~ebt S;'Yic:e "J'
LCWSD Max Day Extra capacitYi~H(600s gallons)
System Max pay (NGB) Extra Capacity(6) (OOOs gallons)
LCWSD M~bay Extrat:;~pacity %
Max D~yExtra Capacity Deb~~ervice "',",,
LCVV~pJlilax Day Extra Capa~ity Debt Service
LCWSD Max HourDebt Service
LCWSD Max Hour(7) (OOps gallons)
System Max Hour(8) (ClOCS gallons)
LCWSD Max Hour %
Max Hour Extra Capacity Debt Service
LCWSD Max Hour Debt Service
2,100
8,982
23.39%
262,873
61,473
+
x $
$
9,500 per day
+ 32,000 per day
29.69%
x $ 328,395
$ 97,489
Page 20f5
~ .----"---'---""'"-r--T"'""'--""
TABLEB-5
CITY OF PARIS, TEXAS
LAMAR COUNTY WATER SUPPLY DISTRICT (LCWSD)
WATER TREATMENT PLANT RA TE CALCULATIONS
Water Treatment Plant Capacity Charge
LCWSD Water Treatment Plant Capacity Costs
Max Hour Debt Service
LCWSD Trealed Water Capacity Costs
Operations Fee
LCWSD Water Trealment Piant Capacity Charge
LCWSD Customer Costs")
Meters
Billing & Coilection Debt Secvice
Billing & Coileclion O&M
Revenue Offsets
LCWSD Customer Costs
$ 97.489 Summary of WTP Rates/Charges
$ 97,489
10.0% Monthly Capacity Charge $ 8,936
$ 107,238 Monthly Demand Charge 15,306
12 Total Monthly WTP Charges $ 24,242
$ 8,936
Volumetric Rate per CCF
Volumetric Rate per 1000 gallons
Effective Volumetric Rate
Effective Volumetric Rate allons
$ 81.473
102,420
9,585
1,094
(8,829)
$ 165,743
$ 1,515
2
124
(411)
$ 1,230
$
LCWSD Monthly Water Treatment Plant Capacity Charge
Water Treatment Plant Demand Charge
LCWSD Maximum Day/Extra Capacity Costs")
Max Day Extra Capacity Debt Service
Production O&M
Trans> 24' O&M
Trans> 24" Debt Service
Revenue Offsets
LCWSD Meximum Day/Extra Capacity Costs
LCWSD Water Treatment Planl Demand Cosls
Operations Fee
LCWSD Water Treetment Plant Demand Charge
Monthly Water Treatment Plant Demand Charge
Water Treetment Plant Volume Rale
LCWSD Average Day/Base Costs'"
Water Treatment Plant Base Debt Service
Supply O&M
Supply Debt Service
Production O&M
Trans> 24" Debt Service
Trans> 24" O&M
Administration Fees
Revenue Offsets")
LCWSD Average DaylBase Costs
Operations Fee
Water Treatment Plant Volume Charge
Totsl LCWSD Consumption".)
LCWSD Water Treatment PlantV\llu(llsRate
Total LCWSD Plant Water Revenue Requirement
1.108.342
Notes: ......
(1) Assumes a systemma!dlTlum hour of 1.5 times the:lTlaximum day
(2) Used to functionalize systelTlcosts; Average peak;day 10 average day ratio (1999 - 2006) times average day
(3) Used to funclionelize syste(llcosts; Average day for 2006
(4) Cost per Table 6-4 of City's 20p7Water andWfI8tewater Cost of Service and Rate Design Study;
(5) Table A-I of City's 2007 Water an!lINastll!Naler Cosl of Service and Rate Design Study
(6) Table A-l of City's 2007 Water and IN~~tl,water Cosl of Service and Rate Design Study
(7) Contractual Maximum Hour Capacily.pemand for Phase 1 of 395,820 gallons times 24 hours
(8) Rated Plant Capacity
(9) Water and Sewer Charge Offs removed
(10) Consumption per City's 2007 Water and Wastewater Cost of Service and Rate DeSign Study
Page3 of 5
.r---r-'
CITY OF PARIS, TEXAS
LAMAR COUNTY WATER SUPPL Y DISTRICT (LCWSD)
FM 79 METER DISTRIBUTION WATER RATE CALCULATIONS
Water Distribution System Demand Charge {FM 79 Meter onlyl
Maximum OaylExtra Capacity Oeb1 SeNies
Trans/nist S" to 24"
Maximum DaylExtra Capacity Debt Service
Mal<imum Day/Extra Capacity OIl.M Costs
Trans/Dist 8" to 24"
Maximum DaylExtra Capacity 011.101 Costs
Total Maximum DaylExtra Capacity Costs
0/0 of S" to 24" Lines Providing FM 79 Service
Maximum DaylExtra Capacity Costs for FM 79 Lines
LCWSD Distribution Extra Cepaclty lor FM 79
Estimated Distribution Extra Capadly for FM 79 Quadrant
LCWSD Distribution Extra Capacity % lor FM 79
LCWSD Distribution Water Dsmand Costs for FM 79
Operations Fee
LCWSD Distribution Water Demand Charge for FM 79
Monthly Distribution Water Demand Charge for FM 79
Wlter Distribution Syetem Volume Rate (FM 79 Meter only)
Average DaylBase Debt Service
Trans/Dist 6" to 24"
Average DaylBase Debt Service
Average DaylSase O&M Costs
Trans/nist S" to 24"
Warehouse
Avarage DaylBase O&M Costs
Total Average Day/Basa Costs
0/0 018" to 24" Linas Providing FM 79 Selvice
Average DaylSase Costs for FM 79 Lines
Franchise Fee
Total Average DaylBase Costs for FM 79 Lines
LCWSD Distribution Average Day for FM 79
Estimated Water Distribution System Average Day lor FM 79 Quadrant
LCWSD Distribution Average Day % for FM 79
LCWSD D1stnbution Water Volume Costs for FM 79
Operalions Fee
LCWSD Distribution Water Volume Charge for FM 79
LCWSD Distribution Consumption for FM 79
LCWSD Distribution Water Volume Rate for FM 79
.".
Subtotal LCWSD Dislribution Revenue Requin!ment ior.FM 79
Less Credit for FM 79 Water Line .
Total LCWSD Distribution Revenue Raqulrement for FM 79
$
$
310,757
310,757
Total Monthly Damand Charge lor FM 79
5,166
SummaI)' of Distlibution RateslCharges for FM 79
Volumatric Rata for FM 79
Volumetric Rate lor FM 79
0.27 per CCF
0.36 per 1000 gallons
259,719
259,719
570,475
14.00%
79,845
0.63 MGD
1.17 MGD
70.58%
Effective VOlumetric Rata for FM 79
Effective Volumatric Rate for FM 79
0.40 par CCF
0.54 oer 1000 oallons
Nates: ......' ,"'.;;;'. -'_-';
1. Costs per Table 8-4 olCiIy's 2007 Weter and W,,~.tewater Cost of service ancl.flate Design Study
2. Distribution SystemAverage Day includes all water):listributed through 1l1!l<:Ily's water distribution system,
including FM 79 Mater, adjusted under the assumption that 25% of system water distribution consumption
occurs in the quadrant the serving FM 79 Meter .....,
3. DISlributlon System Extra Capacity assumes a 2:1 peakfjay to average day ratio
4. LCWSD Extre Capacity for Distribution assumes a 2:1 p~~k day to average day ralio for LCWSD distribulion water
purchased through FM 79 Mater ..
5. LCWSD FM 79 Matar distribu~lon consumption per CitY$2007 Water and Wastewater Cost of Service
and Rate Design Study m.
6. Dlstlibutlon revenue requlrementlndudes all LCWSD\Ylltar purchased through the FM 79 Meter
7. Franchise Fee on Table B-4 of City's 2007 Wat...al!~Wastewater Cost Of Service
and Rate Design Study adjusted to onlyr~t LQWSD water taken through FM 79 Meter.
6. Gradlt for FM 79 water line based on construction cost estlmete of $380,000
per Mr. Reeves Hayter divided by fi1Iy (50} year depreciable life
$
56,351
10.0%
61.987
12
5,186
$
465,873
465,873
$ 369,192
47,454
$ 436,648
$
179,6p,4
'7,600
183,204
Page 4 ofS
.-r- --.-----....,--,------""
TABLE 8.5
CITY OF PARIS, TEXAS
LAMAR COUNTY WATER SUPPLY DISTRICT (LCWSD)
DISTRIBUTION (excludin FM 79 Meter) WATER RATE CALCULATIONS
Water Distribution System Demand Charge
Maximum Day/Extra Capacity Debt Service
TranslDist 8" to 24"
Maximum Day/Extra Capacity Debt Service
$
$
310,757
310,757
Summary of Distribution Rates/Charges (excluding FM 79 Meter)
Maximum Day/Exlra Capacity O&M Costs
TransIDlst 8" to 24"
Maximum DaylEx1ra Capacity O&M Costs
Monthly Distribution Demand Charge (axel. FM 79)
$ 18,50a
Total Maximum DaylExtra Capacity Costs
$
$
$
259,719
259,719
Distribution (axel. FM 79) Volumeaic Rate
Distrlbution (axel. FM 79) Volumetric Rate
$ 0.51 perCCF
$ 0.68 per 1000 gellons
570,475
$
1.36 MGD
3.86 MGD
35.39%
LCWSD Dlstribudon Exlra Capacity
Total Distribution Exlra Capacity
LCWSD Distribution Extra Capacity %
LCWSD Distnbulion Wat... Demand Costs
Operation. Fee
LCWSD DI.tributlon Watar Demand Charge
$
201,908
10.0%
222,099
12
18,508
Monthly Distribution Water Demand Charga
$
Water Distrtbutlon System Volume Rate
Average Day/Base Debt Service
Trans/Dist a" to 24"
Average DaylBa.e Debt Service
$
$
465,673
465,673
Average DaylBase Q&M Costs
Trans/Dist 8' to 24'
Warehouse
Av...age DaylBase O&M Costs
389,192
47,454
436,646
LCWSD Distribution Average Day
Total Water Distribution System Average Day
LCWSD Distribution Averaga Day %
LCWSD Di.tribution Wat... Volume Co.ts
Operations Fee
LCWSD Dlstnbution Water Volume Cherge
LCWSD Distribution Consumption
LCWSD Distribudon Water Volume Rate
$
$
$
$ 102,927
10.0%
$ 113,220
+ 221,928 CCF
$ O.5~ p~; CCf
$ 335,319
Average DaylBa.e Co.t.
LCWSD DI.tribution Average Day %
LCWSD Avarage Day/Base Costs
Franchise Fae
Tolel LCWSD Average Day/Ba.e Costs
Tolel LCWSD Distribution (excl. FM 79) Revenue Requirement :.:
Note.:i;......<<
1. Costs per Table 8.,4 of City's 2007 Waler and Was~water Cost of Serv.lce and Rate Design Study
2. Di.tribution llY~te",Average Day and Extra Capacity Includes all ~r di.tnbuted through the City's
water distribution .ystem. Including FM 79 Meter"
3. LCWSD Extre Capecity for Distribution assumes a 4:nieak day to everage day ratio for LCWSO distribution waler
(exclude. FM 79 Meter)"ii'
4, LCWSD distribution consumption per City's 2007 Walerend Wastewater Cost of Service
end Rate De.ign StUdy (excludesFM 79 Meter)"
5. Distribution revenue requirement in<:iudes all LCWllD'purchased through the City's distribution system,
excluding FM 79 Meter
6. Franchise Fee on Table 8-4 of City'. 20Q7Warer and Wastewater Cost of Service
and Rate Design Study adjusted to only.raf1ecl LCWSD water Ieken through City's distribution .ystem.
Pag.SafS
.. ..__.,-_.~,-_. ,..
CITY Of PARIS
WATER AND W ASTEW ATER COST OF SERVICE STUDY
10116-1007 BUDGET
TABLE C-1
Account Description
BlIdger 2006-
1007
Allocated to
Wastewater
Allocated 10
Water
Warehouse
P':Ul!!JjJdC>1Sl
SaI.n.s & Wages
SOCIal s.curity
TMRS & Pensioo
Employee Hospitalizations Ins
Worker's Compenwion Ins
Unemployment Compensation
Stability Pay
SUBTOTAL
6/,902 30,95]
4,J59 2,180
8,49J 4,247
9,82J 4.912
5,290 2,645
/80 9()
/,2JO 615
9/,277
/00
400
250
490
50
250
600
50
$, ',_, 2./90 - -'),095
2,500 _,_ S,'- 1,250
2,600-' 1,300
403
280
J,233
250
250
25
200
1,250
2,950 1,475
$ 200 100
60 30
260 BO
SUBTOTAL
S99JlUm
Olliee Supplies
PostagO
Wearin8 Apparel
Motor Vehicles - Gasoline
Motor Vehicles - Oil & Lubricant
Motor Vehicles. Tires
Minor Apparatus
Laundry Cleaning Etc
SUBTOTAL
C<lnlm:bl&I
Commooications. Telephone
Insurance &. Bonds
Travel Expenses
Utilitie.. Elll<tTlcity
Utilities - Water and Gos
Training-Tuition
MlIllll~lliliImu
Buildings & Ground.
SUBTOTAL
MIlnlw=
SUBTOTAL
/01,642
Pagel ef9
30,951
2,180
4,247
4,9]2
2,645
5J,821
1,095
1,250
1,300
40J
280
l,2l3
150
250
25
200
1.250
1,475
100
30
130
51,821
rr---
CITY OF PARIS
WATER AND W ASTEW A TER COST OF SERVICE STUDY
2006-2007 BUDGET
TABLEC-l
Account Description
AUocated. to
Wastewater
Blldgel 1006-
2007
Alloca.ted 10
Watet
8iDinl &: CoIlfttien
PersOM~ Cost
Salaries &: Wages
Social SoeUIRy
'lMRS " Pension
Employee Hospitalizations Ins
Worker's Compensation Ins
Unemployment Compensation
Overtime
S,abilioy Pay
SUBTOTAL
~
Office Supplies
Postase
WeuinS App".1
Motor Vehicles - Gasoline
Motor Vehicles. Oil & Lubricant
Motor Vehicles - Tites
Motor Vehicles. Batteries
Laundty Cleanins Ele
Minor Appanus
Furniture & Fix1ures . Minor
SUBTOTAL
Cml!r.loluaI
COmIlI1U1ications - Tetephone
Car Allowance
Insurance &. Bonds
Travel EJq>ens'CS
Utilities - Electricity
Credil Card Service Fee
Utilities - Water and GIs
Training - Tuition. Etc.
COMuhants
SUBTOTAL
Instruments Ele.
Motor Vehicles
5UBTOT AL
Page 2of9
210,827 10$,414 10$,414
16,872 8,436 8,436
28,042 14,021 14,021
34,360 17,180 17,180
5,774 2,887 2,887
720 360
$,6015 1,80l
3oo,20J
S 25,000
34,000
J,040
4,880
HO
550'
"75
'6OIJ
1,650
'~V45 ~ 33,973 33,973
2,500 ' ,f 1,250 1,250
5,000 .. 2,500 2,500
4.340 2,17?;' 2,170
J.500 750 750
J,740 -870 870
"45,000 22,500 22,500
60,080 " 30,040 30,040
6.000 3,000 3,000
6,000 3,000 3,000
3,000 1,500 1,$00
500 250 250
J,5oo 750 750
25,000 12,500 12,500
7,320 3,660 3,660
S 37,320 18,660 18,660
3,000 1,$00 1,:100
/20 60 60
7,650 3,825 ],825
/0,770 5,385 5,385
--..--..-.-.-----.....~__r"..-..-....,
- ~,-" ,...-----r'--- .
cny m' PARIS
WATER AND W ASTEW ATER COST OF SERVICE STUDY
2006.2007 BUDGET
TABLE C.I
BrIdget ]OOt)-
2007
Allocated 10
Water
AllOCllted to
Wastewater
~
Furniture & Fixtures
Machinery-Tools.Equipment
Motor Vehicles
Communic:ation. System
Miscellaneous
SUBTOTAL
TOTAL BILLING'" COLLECTION
Water Productioll
Personnel Costs
Salaries '" Wage,
50cw Sacurrty
lMRS '" Pension
Employee Hospitalization Ins
Worker's Compensation Ins
Unemployment Compensation
Overtime
Stability Pay
SUBTOTAL
SuP~
Office Supplies
Postlse
Food
Wearins APPBlel
Motor Vehicles - Gasoline
Motor Vehicles - Oil AI: Lubricant
Motor Vehicles. Tifes
Motor Vehicles - Batteries
Minor Apparatui
Laundry Cleaning Etc
Chemical Medical Etc
Mechanical
Botsnical Seads Eto
Other Supplies
Photographic Supplies
Funuuue '"
Page 3 of9
481,316
508,505
J9, Q9/I
71,745
76.171
Jl,OJ5
/,620
10,600
5,801
"$." rJ~,m 155,555
5,500 ',$ 5,500
5,500 5,500
400 400
5,000 ,5,.000
9.355 9;355,
1,500 1,500'
2.500 2,500
250 250
'15;400 15,400
2,5ooc" 2.500
425,000, 425,000
450 450
/50 ISO
550 550
474,055 474,055
/0,000 10,000
60,000 60,000
4,000 4,000
500 500
J55,874 155,374
150 150
25.000 25,000
2,500 2,500
5,JOO 5,300
/6,245 16,245
7,100 7,100
286,669 286,669
-_...._.----~-"_.,.---,..._."..~-~ - "_..,_.-._....,......------_._'~
TABLEC-)
CITV OF PARIS
WATER AND WASTEWATER COST OF SERVICE STUDY
2006-2007 BUDGET
Account Description
Blwgf!r 2006-
2007
Allocated to
Water
Allocated to
Wastewater
Maintenance - Buildi!lBI
Building. & Grounds
Bridges & Culvarts
Filter Beds & Valve.
Sidewalles & Curb.
Starm Sewers
Street & Alley Repairs
W_Main Repair)3" Line
Manboi<s LamphoJ.. Etc
Plant Towers Etc
Meters &. Meter Boxes
Service Lines
Hydrents & VaI_
Other - Sludge Removal
Screening-Landfill Fees
} 5,000 25,000
30,000 30,000
150 250
15.000 25,000
25.000 25,000
1.000 2,000
5.500 5,500
M!gn_~~
Furniture & Fixtures
Machinery Tools: Equipmcm
Instruments Ele - Radio Maint
MoIor Vehicl..
Lease & Rental- Equipment
Pumps &: Motol"!li
Electronic Data Processing
Maintenance Agreement
Tire Repair
1/1,750
500 $ ',,500
55,000" 55,000
1.040 2,040
'J,500 3,500
3.618 " 3,628
30,000 30,000
6,855 '<M55
100, 200
-
101,713 S' ", ,101,723
SUBTOTAL
SUBTOTAL
SUBTOTAL
Sundn. ChaTlleS
Judgements Damages Ele
Auditing
Medical Experaes
SUBTOTAL
!!l!ili!.iv&..s~
Building.
~
Furniture & F~l1!.,s
MacllinelY-Iools-E~l!iPmenl
Instruments &: Appan$D;
MOlor Vohi.l.. " '"
Communication System
7.000
8.000
7,000
B,OOO
,SUllJ;OT AL
TOTAL WATER PRODUCTION
13,000
23.000
1,769,007
1,769,007
Raw Water-SUPply
Utilities. Electricity .
Special Project - Lake Cree~'pam
Operation &; Maintenance :r:: J;Jat Mayes
Weter StoraBe Rights
$ 669.126 669,]26
10,000 20,000
JJO,ooO 110,000
799,116 799.126
799,126 799,126
SUBTOTAL
TOTAL RAW WATER SUPPLY
Page 4 ef9
TABLE C.)
CITY OF PARIS
WATER AND WASTEWATER COST OF SERVICE STUDY
2006-2007 BU!>G ET
Account De$Cnption
Blldger ]0fJ6w
2007
Allocated to
Water
Allocated to
Wastewater
Water Tr~rnis5ion - Distribution
Distrib.mon <8~
Transmission 8R to 24"
TfUJ1:imission :>24"
Meters and Meter Boltes
Hydronls ond Valves
SUBTOTAL
TOTAL WATER TRANSMISSION. DISTRIBUTION
359,776 359.776
733.787 7ll,787
115,807 115,807
48,000 48,000
20,000 20,000
1.277,370 1,277,370
1,277,370 1,%77,370
Sewer Mahltenante
Personnel Cos.t
SalBries & Wages
SociolSecurity
1MRS &: Pension
Employ.. Hospitalization Ins
WOtker's Compensation Ins
Unemployment Compensation
Ovenime
Stability Pay
SUBTOTAL
~
Ollke Supplies
Postage
Food
Wearing Apparel
Motor Vehicles. Gasoline
Motor Vehicles - Oil & Lubric::ant
Motor Vehicles - Tires
Motor Vehicles. Batteries
Minor Appatatus
La~dry Cleaning Etc
Chemical Mectical Etc
SUBTOTAL
~
Freight &. Express
MisceUancous
Assocjations
,1J@ti"!;'1.Vlller&Gas
Training. Twiion
Contract Service! ':',:wrmg Part.
Railroad ROW Crossings
SUBTOTAL
Mamlll!ll1arlCa - 8uildin2S
Buildings & Ground.
.. SanitllY Sewer
"'Sidewalks IllId Curbs
S~, & Alley Rep,;rs
Marib?I,!'S Lampbole.Etc
Servi~"[mes
Sewer F~tQ,Mairi
SUBTOTAL
Maintenl!!tc~-,-ll<lllijllll<!ll
Fwniture &. fixture!!
Machinery Tools Equipment
Initr\1JllefttS Etc . Radio Maint
Motor Vehicles
Lease & Rental Equipment
Electronic Data Processing
lire Repair
SUBTOTAL
188,193
i5,4oo
lB. 949
36,758
iO,489 ,
8iD .,.
25,000
'1;899
$ )Q7,598 307,598
8od'.... $ 800
400 400
500 500
2,400 2,400
23.000 23,000
1,400 1,400
1,500 2,500
600 600
""8,000 8,000
100' 100
6,500 6,500
,-
46,200 46,200
$' 2,500 2,500
3.200 3,200
300 300
3.100 3,100
750 750
3,H5 1,135
1,250 1,250
1,000 1,000
2,500 2,500
17,735 17,735
i,Ooo 1,000
80. Doo 80,000
50,000 50,000
50,000 50,000
5,000 5,000
5,500 5,500
i91,SIIO 19\,500
100 100
14. 0/10 14,000
1,200 1,200
29,000 29,000
6.000 6,000
1,200 1,200
200 200
51,700 51,700
Page 5 of9
~----r-----'---".._--'--
TABLE C-l
CITY OF PARIS
WATER AND WASTEWATER COST OF SERVICE STUDY
2006.2007 BUDGET
Allocated to
Wastewater
Sundrv Charll!S
Judgmtnt!l Damages Ete
Auditing
Medical Expenses
SUBTOTAL
J:!yllilinll!":.&n1=
Sanitary Sewe,
Manholes Lompholes E!1:
Service Line!>
Sewer Mains
SUBTOTAL
~
Mad1inery- Tools-Equipment
Motor Vehicles
SUBTOTAL
Force Account Proiect
Public Works MisceUaneous I &: I
SUBTOTAL
TOTAL SEWER MAINTENANCE
BIIJge.t 1006.
2007
Allocaled to
Water
S 1,000 1,000
2,000 2,000
1,000 1,000
4,000 4,000
Wastewater Tre.trnent
618.?3J
Personnel Cost
Salaries & Wages
Social Security
TMRS & Pension
Employee Hospitalization Ins
Worker~ Compensation Ins
Unemployment CompOllSaUon
Overtime
Stability PlY
Coun Cost - Special Service Fees
Travel Experlscs
Publications
Utilities - E1ectticily
Freight &: Express
Fees & Permits
Assoeiaticm
Utilities. Water & Gas
Training. Tuition
Testing - Analysis
Consultants
SUBTOTAL
$ 709,345 709,345
53,190 53,190
95,902 95,902
"105,632 105,632
280120" 28,120
2,340 2,340
16,480'" 16,480
7,403 7,403
1,018,412 1,018,412
6,000 6,000
1,000 ],000
350 350
6.(JQ(J 6,000
12,200 ]2,200
400 400
2.000 2,000
300 300
14. 000 14,000
J.QOO 3,000
140,000 ] 40,000
1,000 1,000
250 250
750 750
500 500
187,750 ]87,750
3,000 J,OOO
15,000 15,000
4,(JQ(J 4,000
600 600
347,200 347,200
2,(JQ(J 2,000
45,(JQ(J 45,000
3,000 3,000
3,360 3,360
5,000 5,000
22,000 22,000
2,100 2,]00
452,260 452,260
Page 60f9
CITY OF PARIS
WATER AND W ASTEW ATER COST OF SERVICE STUDY
1006.1007 BUDGET
TABLEC-I
AJJoca1ed 10
WaIer
Allocated to
Wastewater
MamKnBl!ce - Buildinv!:
Bu~dings 8< Grolll1ds
Bridges 8< Culvert.
Filter Beds &. Valves
SIdewalks Ik Curb.
Street 8< Alley Repairs
Manholes L8Il1pholes Eie
Meters &. Meter Boxes
Service Lines
Hydrants & Valves
Other . Sludge Removal
Screening . Landfill Fe..
SUBTOTAL
Maintenance. Eouinment
Fumiturt: & Fixtures
Machinery Tools Equipment
Instruments Be . Radio Maint
MOl1>f Vohicl..
MisceUaneous Repair
Lease 8< Rental - Equipmenl
Pumps It Motors
Eledronic Data Processing
Maintenance Agreement
Tire Repair
SUBTOTAL
Sundrv Ch&l'~es
Auditing
Judgements, Damages, Etc.
Medical Expenses
SUBTOTAL
~
Machinery- Tools-Equipment
Instruments & Applll'Btus
Motor Vehicles
Communication System
Buildings
SUBTOTAL
TOTAL WASTEWATER TREATMENT""-
Lift Statili.
Per!OMel Cost
S~llfW'8e'
. '.' Social SecUrity.
TMRS & PensiOii
Employee Hospitelii;_tiQll Ins
Worker's Compens!t:ioriIi'1s
Unemployment Compensa~Q.n
Overtime
Stability Pay
SUBTOTAL
~
Office SuPPIi..
Postage
Food
Wearing Appvel
Morer Vehicles - Gasoline
Motor Vehicles - OU &. Lubricant
Motor Vehicles. Tires
Motor Vehicles - Batteries
Minor Apparatus
Lamdry Cleanini Ete
Chemical Medkal Etc
Meclumical
Botanical Seeds Elc
Other Suppli..
Photographic Supplies.
SUBTOTAL
BurlgeI1006-
2007
1,$00
100,000
10,000
1,500
1,000' .
8,618
35,000
2,380
750
250
162,008
20,000
SoD
5,000
500
6,000
600
12,000
2,500
15,800
7,500
5,000
20,000
500
5,000
500
6,000
600
12,000
75,400
162,008
11,000
500
11,500
- 5 1~07,130
S 91,825 91,825
7,685 7,685
13.984 13,984
14,733 14,733
3,9tlO 3,960
360 360
JQ,300 10,300
1,818 1,818
144.665 144,665
500 500
400 400
1,000 1,000
5.490 5,490
400 400
600 600
150 150
250 250
200 200
14.000 14,000
100 100
100 100
23,190 23,190
Page 7of9
..-.. _...._~.....-.. ......----r--r--..
CITY OF PARIS
WATER AND WASTEWATER COST OF SERVICE STUDY
1006-1007 BUDGET
Account Description
Budget ]006-
.1007
Allocated to
Water
Allocat&! 10
Wastewater
~
Communiearior1!l. Telephone
Car Allowance
Insurance & Bonds
Travel Expenses
Publications
Utilities ~ Electritlty
Freight I< Expre..
Miscellaneous
Assol::iahons
Utilltics a Water &. Gas
Training - Tuition
Testing - Analysi&
7,750
4.200
500
J(J()
179.800
HO
2.500
400
1,625
750
500
/98.275
$ 6,000
400
500
/,000
5,000
5,000
J 7, 900
7,750
4,200
500
100
179,800
150
500
1,000
5,000
5.000
SUBTOTAL
Maintenance. Buildinl:!:S
Buildings I< Groond.
Bridges &. Culverts
Filter Beds & Valves
Sidewalk. 8< Curb.
Storm Sewers
Street & Alley Repairs
Meters & Meter Boxes
Hydrants 8< Val...
Screening. Landfill Fees
Service Lines
SUBTOTAL
17,900
Malntenance ~ ;Eqyjp,mcnt
Furniture & Fixtures
Machinety Tools Equipment
Instruments Etc - Radio Maint
Motor Vehicles
Lo..e 8< Renlal . EquipmenJ
Pump. I< Moto<s
Electronic Data Processing
Tire Repair
250
7,500
3,000
3.000
8,920
19,500
665
100
42,935
SUBTOTAL
2,000
2,000
2,000
roipJJ.U:al
Motor Vehicles
~~~,8< ApparalUS
COIl1ltlWuca!iQi"Sysrem
Buildings .
StBIldpipes & RcseMllrs
SUBTOTAL
s
TOTAL L1JiT STATION
428,96J
428,965
I,
Debt Semcc
D~...".
WM'W~Ill!.BondsSeries 1994
WIWW Sy.st~~'-Revenue Bonds Series 1997
WM'W TB*Ond Revenue Bond. Series 1998
WM'W Rove... Refunding Bonds Serio. 1998
WM'W Revenue Bonds Seri., 2000
WM'W Hewnu. Refunding Bonds Sen.. 2001
2003 GO Refunding
Debt or Contingency
SUBTOTAL
TOTAL DEBT SERVICE
428,J75 264,419 163,956
714,846 447,420 277,426
866,370 534,777 331,593
888,809 548,628 340,181
6J9,J93 382,389 237,104
426,S59 263,299 163,260
3,9$4,451 2,440,932 J;! 13,510
3,954J4$2 1,440,931 1,5IJ,510
350,000 204,478 145,522
750,000 438,166 311,834
12,#0,741 7,211,058 5,218,683
Page 8 0(9
Utility Franchise Fee
Administrative Fees
TOTAL EXPENSES
. ."----..---.--".,---'---~--..--...---~-'--...__r___.,__----
TABLE C-l
CITY OF PARIS
WATER AND WASTEWATER COST OF SERVICE STUDY
2001>-2007 BUDGET
Bridge' 20(J6...
2007
Allocaled to
Water
Allocated to
\\'astewater
RrvCdue Offsets
Sewer Tllps ond Extension.
Water Taps and Extensions
Misc, Water and Sewer
Sanitation Billing Fee
Service Charges
Bulk. Water Sales
Sewer DumpJI'l&: Fees
Water and Sewer Charge OflS
Water 8J1d Sewer Returned Checks
Water and Sewer Copies
Tnt~re$t Earned
Brush Pickup Fees
Credit Card Convenience Fee
1/,000
22,J20
80,000
70,000
6J,000
J,OOO
50,000
(8J,ooO)
7,000
JO
120,000
1,000
1,000
11,000
22,520
40,000
35,000
32,500
5,000
40,000
35,000
32,500
SUBTOTAL
Total Revenue Offsets
Other ReV(!dl1e OlTllets
Lamar Power Partners
Surcharges
Sara Lee Flow Charge
Sara Lee Sewer Charae
Sara Lee S&mpling & Auditing
Sara Lee Administrlltive
Total Othu Revenue Offsets
105,765
5,lS4
299,92S
16,107
4,Sn
431,026
Total Revenue hquirement
Poge 9 of9
--~_._."'- r
TABLE C-2
CITY OF PARIS
WATER AND WASTEWATER COST OF SERVICE STUDY
BASE.EXTRA CAPACITY METHOD - BUDGET
Acc.ount Deseri ion
Bud et
Base %
Extra. Capaeity
Base Allocation %
Extra-Cap
Allocation
Cu,tomer
Costs % Cu'Stomer Costs
Wttehoule
~.i!
Salaries & Wages
Social Security
TMRS & Pension
Employee Hospitalizations Ins
Worker's Compensation Ins
UnomploYJIlent Compensation
Stability Pay
SUBTOTAL
30,951 100.00% 30,951 O_OO~/ll 0.00%
2,180 100 00'... 2,180 0.00% 0.00'1.
4,247 100.00% 4,247 0.00% 0.00'/.
4,912 100.00% 4,912 0.00% 0.00%
2,645 100.00'... 2,645 0.00% 0.00%
90 100.00'... 90 0.00% 0.00%
615 100.00% 615 0.00% 0.00'...
100.00% 0.00% 0,00%
100.00% 0.00% 0.00'10
45,639 45,639
50 100.00% 50 O.oo~::. 0.00%
200 100.00% 200 0.00% 0.00%
125 100,00% 125 0,00% 0.00%
245 100,00% 245 '.' 0.00% .:!.'!;>>..OOO/II
25 10000% 25 . 0.00'/. 0..00'/0
125 HXl.OO% 125 0,00% 0.00'1..
300 100,00% '>300 0,00% 000'1,
25 100.00'1. 25 0.00% 0.00'...
100.00% 0.00% 0.00%
1,095 1,095
1,250 100.00% .....}.250."i 0.00% 0.00'...
1,300 100.00% )J()!:( 0.00'... 0.00%
100.00% 0.00'10 0.00%
403 100.00% 40l}.' 0.00% 0.00%
280 100.00% 280 0.00% 0.00%
100,00% '0,00'... 0.00%
100.00% 000% 0.00%
100.00% 0.00% 0.00%
3.233 3,233
250 100,00%<-", :',. .:2~.'" 0.00% 0.00%
. 100.000/. 000% 0.00010
100.00'... 0.01)',0\ 0.00'...
250 250
100.00% 0.00% 0.00%
25 100.O,~::, 25 0.00'/. 000%
200 100.00'11' 200 0.00',0\ 0.00%
1,250 100.00% 1,2.\0 O.OOo/~ 0.00'/.
.100.00% 0,00% 0,00%
-' 100.00% 0.00'/. 0.00%
1,475 1.475
100 100.00% 100 0.00% 0.00%
30 100.00% 30 0.00% 000%
100.00% 0.00% 0.00'/.
130 130
100.00% 0.00% 0.00%
100.00% 0.00% 0.00'/0
\00.00% 0.00% 0.00%
100.00% 0,00% 0.00%
SJ.B21 SI,l121
SUBTOTAL
~
Office Supplies
Postage
Wearing Apparel
Motor Vehicles - Gascline
Motor Vehicles - Oil & Lubricant
Motor Vehicles w Tires
Minor Apparatus
Laundry Cleaning Erc
SUBTOTAL
~
Communications - Telephone
Insurance & Bonds
Travel Ex.penses
Utilities & Electricity
Utillti.. - Water and Gas
Training - Tuition
SUBTOTAL
~Ml~~
Buildings & Grounds
SUBTOTAL
~nl'll
Furniture & Fixtures
Machinery Toofs Equipment
Motor Vehlcl..
Electronic Data Processing
SUBTOTAL
~~...
Auditing
Medical Expenses
TOTAL WAREHOUSE
pase I of4
.._"-----_."._._-~--_..- ".."~-
TABLE C.2
CITY OF PARIS
WATER AND W ASTEW A TER COST OF SERVICE STUDY
BASE-EXTRA CAPACllY METHOD - BUDGET
Extra Capacity Extra-Ca.p Customer
Account Descri tion Bud et Base % Base Allocation % Allocation Costs % Customer Costs
Billing ,& Collection
Personnel C.ost
SBlart.. & Wage. 105,414 0.00% 0.00% 100.00% 105,414
SoaBl Security 8,436 0.00% 0.00% 100.00"10 8,436
TMRS & Pension 14,021 0.00% 0.00% 100.00% 14,021
Employee Hospitalizations Ins 17,180 0.00% 0.00% 100,00% 17,180
Worker's Compensation Ins 2,887 0.000/1> 0.00% 100.00% 2,887
Unemployment Compensation 360 0.00% 0.00% . - 100.00% 360
Overtime 0.00"/. 0.00% ".,~ 100.01)%
Stabitity Pay 1,803 0.00"10 OJ)()G1o ' '100.00% 1,80]
0,00% 0.00% 10900'';'
0,00% 0.0ll"/. 100.00'10
SUBTOTAL 150,101 150,101
~
Office Supplies ]2,500 0.00% 0.00'"..:: 100.00% 12,500
Postage ]7,000 O,()()Ey. 0.00% .. - ]00.00% 17,000
Wearin8 Applll"aJ 520 0.00% 100,00% 520
Motor Vehicles. Gasoline 2,440 0.00% lo()~OO% 2,440
Motor Vehicles - Oil & Lubricant 75 0.00% 100011'/0.. . 75
Motor Vehicles - Tires 275 0.00% 100.00'4 . 275
Motor Vehicles - Batteries 38 0.00% ]00.00%' 38
Laundry Cleaning Etc 300 0.00% ]oO,l)()% 300
Minor Apportu. 825 0.00% 100.l)()% 825
Furniture & Fixtures - Minor
SUBTOTAL
{;:QlllII.w.!
Communications - Telephone ],250 0.00% 100.00% 1,250
Car Allowance 0.0ll",;, 100,00%
Insurance & Bonds 2,500 0.00% 100.00% 2,500
Travel Expenses O.W/o 100.00%
Utilities - Electricity 2;170 .0.00"10 100,00'10 2,170
Credit Card Service Fe<! 750 '0.00% 100,00'10 750
Utilities - Water and Gas 870 0.00% 100.00'10 870
Training - Tuition, Etc. 0.00% 100.00%
Consultants 22,500 000% 100.00% 22,500
SUBTOTAL 30,040 30,040
MaiJllmIn~.~.llYilllings
BuildingS &. Grounds 3,000 0.00% 0.00% 100.00% 3,000
0,00% 0.000/. ] 00.00%
0.0ll"/. 0.00% 1 00.00%
SUBTOTAL 3,000 3,000
M.l!i=J!lJ<!!
Machinery Tools Equipment 1,500 0.00% 0.00% 100.00% 1,500
Instruments Etc. Radio Maint 250 0.00% 0.00'1. 100.00% 250
Motor Vehicles 750" 0.00% 0.00% 100.00% 750
Electronic Data Processing 12,500 0.00% 0.00% 100.00% 12,500
Maintenance Agreement 0.00'10 0.00"10 100.00%
Lease & Rental. Equip 3,MO 0.00'10 0.00% 100.00% 3,660
0.00% 0.00% l(XLOO%
SUBTOTAL 18,660 18,660
1,500 0.00% 0.00% 100.00% 1,500
60 0.00% 0.00% 100.00% 60
3,825 0.00% 0.00% 100.00% 3,825
5,385 5,385
BuiJdinws Structures
Buiklings 0.00% 0.00% 100.00%
0.00% 0.00% ]00.00'10
0.00% 0,00% 100.00'10
SUB TOT AL
~
Furniture & Fixtures 0.00% 0.00% 100.00'10
Machinery- Tools.Equipmcnt 0.00% 0.00% 100.00%
Motor Vehicles; 0.00% 000"';' 100.00%
Communication System 0,00% 0,00% 100.00%
Mi!ilceUaneous 0.00% 0.00"/. lOO.Oll"Io
000% 0.00'10 l00.Oll",;,
0.00% 0.00% 100.00%
SUBTOTAL
TOTAL BILLING & COLLECTION 241,158 241,[58
Page 2 of4
TABLE C-2
CITY OF PARIS
WATER AND W ASTEW ATER COST OF SERVICE SruDY
BASE-EXTRA CAPACITY METHOD - BUDGET
Extra Capacity Extra-Cap Customer
Account Descri tion Bud el Blise% Base Allocation 0/0 AlIoc'tion Costs % Customer Cos~
Water ProdudiGn
P-.~JllId..CllsIs
Salaries & Wages 508,505 59.98% 304,982 40.02% 203,523 0,000/0
Social Security 39,098 59.98% 23,449 40.02% 15,649 0.00'10
TMRS & Pen$ion 71,745 59.98% 43,030 40.02% 28,715 0.00'10
Employee Hospitlllizatiol1 Ins 76,171 59.98% 45,684 40.02% 30,487 0.00%
Worker's Compensation 1050 32,015 59.98% 19,201 4002% 12,814 0.00%
Unemployment Compensation 1,620 59.98% 972 40.02% .MS 0.00%
Overtime 20,600 59.98% 12,355 40.02% '.8,245> 0.00%
Stobility Pay 5,801 59.98% 3,479 40.02% 2,322 ,0.00"10
59.98% 40.02% 0..00'10
.59.98% 40.02% 0.00%
SUBTOTAL 755,555 453,153 . ..,.." 302,402
~ 4002~
Oflloe Supplies 5,500 59.98% 3,299 2;20]: 0.00%
Postage 5,500 59_98% 3,299 40.02% 2,20)' 0.00'10
Food 400 59.98% 160 0.00%
Wearing Apparel 5,000 59.98"10 2,001 0.00%
Motor Vehicles - Gasoline 9,355 59.98"10 3,744 000%
Molor Vehicl.. - all 8< Lubricant 1,500 59.98% 600 0.00'10'
Motor Vehicles - Tires 2,500 59.98% 1,001 000'''
MOlor Vehicle. - Batteri.. 250 59.98% 100 0.00'10
Minor AppBT8l1.l' 15,400 59.98% 6,164 000%
Laundry C1eaninS Etc 2,500 59.98% 1,001 0.00%
Chemical Medical Blc 425,000 100.00% 0.00%
Mechanical 59.98% 0.00%
Botanical Seeds Etc 59.98% 0.00%
Other Supplies 59.98% 0.00%
Photographic Supplies 59,98% 0.00%
Furniture & Fixtures. Minor 59.98% 0.00'10
SUBTOTAL
!.&nl!.~.l!JIl
Conununications. Telephone 4,002 0,00%
Car Allowance 40.02% 0.00%
Insurance & Bonds 40.02% 24,014 0.00%
Court Cost - Special Service Fe.. 40.02% 0.00%
Travel Expenses 40,02% 1,601 0.00'/.
Publications 40.02% 200 0.00%
Utilities - Electricity 40.02% 62,387 0.00'/.
Freight 8< Express 40.02% 60 0.00'10
Miscellaneous 40.02% 10,006 0.00'10
A.5SociatioDS 40.02% 1,001 0.00%
Utilities - Water & Gas 40.02% 0.00'-"
Trainina . Tuition 3,179 40.02% 2,121 0.00%
Buildiog Reotal & Maiotenance 40.02% 0,00%
Te$ling - Analysis 9,743 40.02% 6,502 0,00%
Consultants 4,258 40.02% 2,842 0.00%
SUBTOTAL 171,933 114,736
~~JIlil<!IDss
Buildings & Ground, 25,000 59.98% 14,994 40.02% 10,006 0.00%
Bridges &. Culverts 59.98% 40.02% 0.00%
Filt<< Beds & 30,000 59.98% 17,993 40.02% 12,007 0.00'/.
Sidewalk. 8< 250 .59.98% 150 40.02% 100 0.00%
Storm Sewers 59.98%- 40.02% 0.00%
Street 8< Alley Repairs 25,000 59.98% 14,994 40.02% 10,006 0.00%
Manholes Lampholes Elc 59.98% 40.02% 0.00%
Plant Towers Etc 25,000 59.98"/' 14,994 40.02% 10,006 0.00%
Meters & Meter Boxes 2,000 59.98o/t 1,200 40.02% 800 0.00%
Service Lines 59.98% 40.02% 0.00%
Hydrant. & Valves 5,500 59.98% 3,299 40.02% 2,201 0.00%
Other - Sludge Removal 59.98% 40.02% 0.00%
Screening-Landfill Fees 59.98% 40.02% 0.00%
59.98% 40.02% 0.00%
59.98% 40.02% 0.00%
SUBTOTAL 112,750 67,623 45,127
Maintenance. Eauirnnent
Fumiture & Fixtures 500 59.98% 300 40.02% 200 0.00%
Mad"oelY Tool. Equipmenl 55,000 59.98% 32,987 40.02% n,OB 0.00%
Instruments Etc. Radio MBint 2,040 59.98% 1,224 40.02% 816 0.00"10
Motor Vehicle, 3,500 59.98% 2,099 40.02% 1,401 0.00%
Lease & Rental. Equipment 3,628 S9.98% 2,176 40.02% 1,452 0.00%
Pumps & Molors 30,000 59.98% 17,993 40.02% 12,007 0.00%
Electronic Data proces.sing 6,855 59.98% 4,111 40.02% 2,744 0.00%
MaintcnBnce Agreement 59.98% 40.02% 0.00%
Tire Repllir 200 59.98% 120 40.02% 80 0.00%
59.98% 40.02% 0.00%
59.98% 40.02% 000%
SUBTOTAL 101,723Page30f4 61,010 40,713
TABLE C-2
CITY OF PARIS
WATER AND W ASTEWA TER COST OF SERVICE STODY
BASE-EXTRA CAPACITY METHOD - BUDGET
Extra Capacity Extra-Cap Customer
Account Descri tion Bud et Base % Base Allocation % Allocation Costs % Customer Costs
Suodrv Charges
ludgement. Damages Etc 59.98"/. 40.02% 0.00%
Auditing 10,300 59.98% 6,178 40.02% 4,122 0.00%
Medica.! Expenses 100 59.98% 60 40.02% 40 0.00%
59,98% 40.02% 0.00%
SUBTOTAL 10,400 6,238 4,162
1!lIiI<lin~=
Buildings 4,855 59.98% 2,912 40.02% 1,943 0.00'10
59.98% 40.02% 000'''';
SUBTOTAL 4,855 2,912 1,943
Elulilmwll
Furniture & FiKtures 59.98% 40.02% 0.00'10
Machinery- Tool.-Equiprnent 8,000 59.98% 4,798 40.02% 3,202 0.00%
Instruments &: Apparatus 59.98% 40.02% 0.00'/.
Motor Vehicles 7,000 59.98% 4,198 40020/... .. 2,802 0.00%
Communication System 8,000 59.98% 4,798 40.02%, 3,202 0.00%
59.98% 40.02%'. 0,00%
SUBTOTAL 23,000 9,205
TOTAL WATER PRODUCfION 1,769,007 S37.923
Raw Wat.r S.pply
Utilities - Electricity 669,126
Special Project - Lalc.e Creek Dam 20,000
Operation & Mainttllllllce - Pat Mayes 110,000
Water Storage Rights
SUBTOTAL
TOTAL RAW WATER SUPPLY 799,126, 79~,126
Water Tran,miuion - DistributilJft
Distribution <8" 359, n6 59.98% 21S,?~' 40.02% 143,995 0.00%
Transmission 8- to 24" 733,787 . . 599110/o 440,098 40.02% 293,690 0.00010
Transmission >24. 115,807 '59,911% 69,457 40.02% 46,350 0.00'10
Meters and Meter Box.es 48,000 0.00'/. 0,00% 100.00% 48,000
Hydrllnts and Valves 20,000 0.00'1. 100.00% 20,000 0.00%
SUBTOTAL 1,277,370 725,134 504,036 48,000
TOTAL WATER TRANSMISSION -DISTRIBUTION 1,277,370 725,334 504,036 48,000
Debt Service
TOTAL DEBT SERVICE 2,440,932 65.54% 1,599,766 34.29% 836,973 0.17% 4,193
Utility Franchise Fec 204,478 66.98% 136,957 28.56% 58,394 4.46% 9.117
AdministJ'Btive fees 438,166 100.00% 438,166 0.00% 0.00'''';
TOTAL EXPENS!:S 7,222,OS8 4,982,264 1,937.326 302,468
Revenue orrsetl
Wat~ Taps and EXlensions 22,520 5998% 11,507 40.02% 9,013 0.00%
Misc, Water and Sewer 40,000 100.00% 40,000 0.00% 0.00%
Sanitation Billins Fee 35,000 0.00% O.OO'A. 100.00''''; J5,000
Service Charges 32,500 lOO.OO% J2,500 0.00% 0.00%
Bulk WAl... Sales 5,000 59.98% 2,999 40.02% 2,001 0.00%
Water and Sewer Charge Oirs (42,500) 100.001', (42,500) 0.000/0 0.00%
WAl... and Sewor Returned Check. 3,500 0.00% 0.00% 100.000/. 3,500
Water and Sewer Copies 15 0.00% 0.00% 100.00'/. 15
Interest Earned 60,000 S9,98% J5,986 40.02% 24,014 0.00%
Brush Pickup Fees 500 100,00% 500 0.00% 0.00%
Credit Card Convenience Fee 1,000 0.00% 000'10 100.00% 1,000
SUBTOTAL 157,535 82,991 35,029 J9,515
Tolal Rev.... Offsets 157,535 82,991 35,029 39,515
Other Contractual Revenue Offsets
Lamar Power Panners 261,9J6 100.00''''; 261,936 0.00% 0.00%
Other Contractual Revenue Offsets 261,936 261,936
Total Revenue Requirement 6,802,587 4,637,337 t,~02,197 262,953
Page 4 of4
._. .'...---,'.'...-......-. '-r--r--'"''
TABLE C-3
CITY OF PARIS
WATER AND WASTEWATER COST OF SERVICE STUDY
CUSTOMER CLASS ALLOCATION REVENUE REOUIREMENT (WATER-BUDGET)
Item Total Residential Commercial Campbell Soup Direct Energy LCWSD
O&M Expenses
Supply 799,126 203,263 197,949 153,477 216,859
Production
Base 1,231,084 313,134 304,948 334,079
Max Day 537,923 104,265 78,621 125,793
Trans, & Dist.
Disl. <8"
Base 215,780 109,319
Max Day 143,996 82,093
Trans. 8" to 24"
Base 440,098 222,963
Max Day 293,690 167,435
Trans. > 24"
Base 69,457 18,848
Max Day 46,350 4,525 10,839
Meters 48,000 97 1,054
Hydrants 20,000
Warehouse 51.821 1,788 14,063
Billing & Collecting 241,158 23 116
Debt Service
Supply 11,926 93,772
Production
Base 113,481 20,392 160,346
Max Day 129,545 38,495 92,209
Disl.<8"
Base 93,961
Max Day 54,635
Trans. 8" to 24'
Base 65,145
Max Day 37,879
Trans, > 24'
Base
2,227,016
1,846,828
1,055,704
236,194 1,213,672
204,478
438,166
69,212
111,450
57,396
108,537
32,810
84,152
7,341
15,122
37,719
118,905
Total Cost of Service
7,222,058
2,407,678
2,012,761
1,172,666
258,656 1,370,296
Page lof2
...------..-----......----.......,.---..-
Total Residential Commercial Campbell Soup Direct Energy LCWSD
Base 4,982,264 1,525,600 1,479,013 764,644 138,371 1,074,636
Max Day 1,937,326 639,542 479,541 405,599 119,838 292,806
Customer 302,468 242,536 54,206 2,424 448 2,854
7,222,058 2,407,678 2,012,761 1,172,666 258,656 1,370,296
Base Revenue Offsets
Water Taps and Extensions 13,507 3,435 3,346 2,594 466 3,665
Misc. Water & Sewer 40,000 10,174 9,908 7,682 1,380 10,855
Bulk Water Sales 2,999 763 743 576 103 814
Service Charges 32,500 8,267 8,050 6,242 1,122 8,820
Water and Sewer Charge Offs (42,500) (10,810) (10,528) (8,162) (1,467) (11,533)
Brush Pickup Fees 500 127 124 )96 17 136
Interest Earned 35,986 9,153 8,914 6,91l 1,242 9,765
82,991 21,109 20,557 /J5,939 2,864 22,521
Extra-Capacity Revenue Offsets
Water Taps and Extensions 9,013 1,747 I,JI7 2,961 880 )2,108
Bulk Water Sales 2,001 388 292 657 195 468
Interest Earned 24,014 4,655 3,510 7,890 2,344 5,616
35,029 6,790 5,120 11 ,508 3,420 8,192
Customer Revenue Offsets
Sanitation Billing Fee 35,000 28,065 6,2720.- 280 52 330
Water and Sewer Returned Checks 3,500 2,806 627 28 5 33
Water and Sewer Copies 15 12 3 0 0 0
Contract Customer Billing 1,000 802 179 8 1 9
3.~;515 .. 31;6~5 7,082 317 58 373
Lamar Power (Raw Water) 261,936
Base 261,936 66,625 64,883 50,306 9,040 71,081
261,936 66,625 64,883 50,306 9,040 71,081
Total Residential Commercial Campbell Soup Direct Energy LCWSD
Base 4;637,tn .1;437,866 1,393,573 698,399 126,467 981,033
Max Day 1,902,297 ......632,753 474,421 394,090 116,418 284,614
Customer 262,953 210,851 47,125 2,107 389 2,481
6,802,587 2,281,469 1,915,119 1,094,596 243,274 1,268,129
Residential Commercial
29,085 24,415
(37,463) (31,447)
(9,048) (7,595)
182,895 153,526
165,470 138,899
Total Residential Commercial
Base 2,612,911 1,322,961 1,289,950
Max Day 1,021,332 582,187 439,145
Customer 257,976 210,851 47,125
Total Revenue Requirement 3,892,219 2,115,999 1,776,219
Page 2 of2
----r-----r--.. .
TABLE C-4
CITY OF PARIS
WATER AND WASTEWATER COST OF SERVICE STUDY
PROPOSED WATER RATES
PROPOSED WATER RATES
RESIDENTIAL RATES
Base Charge (Cubic Foot)
Volumetric Rate
Residential 3/4" Meter or Less
Residential I" Meter or Greater
$8.32 for first 200
40.56 for first 1,000
$2.81 per CCF a~()ve Base Voluine
$2.81 per CC;faboye Base Volume
COMMERCIAL RATES
Base Charge (Cubic Foot)
Volumetric Rate
Commercial 3/4" Meter or Less
Commercial 1" to 2" Meter
Commercial 3" Meter
Commercial 4" Meter
Commercial 6" Meter
Commercial 8" Meter or Greater
$10.14 for first 200
40.56 for first 1,000
145.60 for first 3,000
2,392.00 for first 100,000
3,588.00 for first 150,000
4,784.00 for first 200,000
$2.81 per CCF above Base Volumei
$2.30 per CCF above Base Volume
$23Q.per CCF above Base Volume
$2}9pe~ CCF above Base Volume
,$2.30 per CCF above Base Volume
\$2.30 per CCF above Base Volume
COMMERCIAL RATES.
Volumetric Rate
RESIDENTIAL RATES
Residential 3/4" Meter or Less
Residential I" Meter or
$2.70 per CCF above Base Volume
$2.70 per CCF above Base Volume
Volumetric Rate
Commercial 3/4" Meter or Less
CommerCiaFl"to 2" Meter
Commercial 3 "Meter
Commercia14" Meter
Commercial 6" Meter
Commercial 8" Meter oi-Greater
for first 200
39.00 for first 1,000
140.00 for first 3,000
2,300.00 for first 100,000
3,450.00 for first 150,000
4,600.00 for fITst 200,000
$2.70 per CCF above Base Volume
$2.21 per CCF above Base Volume
$2.21 per CCF above Base Volume
$2.21 per CCF above Base Volume
$2.21 per CCF above Base Volume
$2.21 per CCF above Base Volume
Page 1 of 1
_.__._,....---~---_.._.~---r"'"---"---~----.".._..~-_...
PtliC I ofS
TABLE C.5
CITY Of PARIS
WATER AND WASI"EWA1'ER COST OF SERVICE srunY
FLOW,BOD, TSS A:'10 NH) COST AI.LOCATION'
Sev.-wActWlla; Flow % Fk.w Allo::ation BOO % OOD AllOCPt!(In TSS% TSS AllocalMlo ,.,m% NH3 AJlo-ce.uon C\1j;l(lmet Cudomer C~ls
^'*' , = '00 C~,t%
C"""""""
Communj(;.lllions Tcklphomr l,lSO (),(l{)o/" 0_ 0,00% 0,00% 100.00% l,ls{)
CarAlIO'tl.'Bnoo .- 0.00% 0..... 0,00% 100.00%
IasurllIlCe'&.Bonds 2,500 0_ D.oem O.OG% O.(XJ% 100.00% 2,~OO
Trllvel ElijImlCt 0,000/. a.Olm 0.00% O-CXl% loo.oem
Ulililin - ElllI:Uicil}' 2.170 0.00% 0.00% O.Ol'J% 0.00% 100.00% 2.17G
Crtdil Card SU1.,,", Fee 7'10 O.OCM O(lO" C.OrJ% 000% 100.00"," 7'"
Udltties. Watff" and Gas 8J<) 0.00'"' 0.00% O.OtJ% 0,00% IQ(l.OO% 810
Trainins' Tuitioo, Etc. O.OOy. 0,00% MO% 0.00% 100.00%
C:OCS\lWU 22SOO a.oolVo 0,00% 0"'"" o.orm 100.00% 2.2.~OO
SUBTOTAl.. 30,04<J 3G,040
M.i.urnlmt"l'. IUltltHnn
Buildi!II' ~ 0r0un<U 3,000 O.l){)Iy~ 0.00% 0.","" 0,00% lOO.O~ 3.000
0.","" O.OIN. 0.00% o.oo~ lOO.Oa%
(WIJ% a.OMi 0.00% O.OO%:n 100.00%
SUBTOTAt 3,000 3,000
1>11""",""",
MAchinDr)' Tool, EquiJlmllflt 1,500 0.00% o.oo~ 0.00% 0.00%.; 100.00% 1,500
InJ1nJnmLtl E.k:, RJldiG Maim 250 O,OO~ 0._ 0.00% 0..... 100.00% 250
Motor Vehicles 750 O,OOYO 000% 000% 0001' 100.00% 750
Electronic: o.t. J'nx:cJSing 12,500 0.00% C),000/. O.QO'Yo 000% 100.00% ll,SOO
Mainlenanee ~t 0.00% DOO% 0.00% 000% 100.00%
Lease.t. Rcntlll. - EqWp 1~00 0.00% 0.00% 0.00% C,COY. 10D.Cll:l% 3,650
O.O<Wo 0,00% 0.000/t 000% 100.ClO%
sumar AL 18,660 -'..,'.'" '~,:,': 18,660
~
Atldiling 1,500 0.00% 0,00% '::'0.00% 0,00% 101;).00%' 1,500
Medieal EXpeIl5Ci .. 0.1'0% OOOY. 000% 0.00% Ij)!);(Xl% 00
J:,S2S O.OOO~ O.OO~ 0.00% 0_00% 100.00% .U2S
SUBTOTAL 5,3850 5J85
Rllildin,"!;mr.nrr...
Bwldinp 0.00% CUO'J'i 0.00% 0.00% 100.00%
0.00% 0..... 0.00% 0.00% 100.00%
0.01)% 0.000/. ::.~'~" 0.00% 100.0em
SUBTOT AI.
-
Fwnitun: &. Fixtures 0.00% OJlO% 0,00""" 0,000/. 100.00%
Machinery-rools-Equipment 0.00% 0,000/. 000% .'>0.011'1 100.00%
MO\OC' Vehle-let 0.00% 0.00% 0,00% 0.00"11 JOO.OO%
COQIlIllJll.icatiooSyslC1ll 000% 0.00% 0,00% O.OlW". 10O.00'Yci
Misctllll:lOOl.l! 0.00% .,O,{l(l% 0.00"10 0,0ew. 100.QO%
0.00% "O'~:''::::' (WO~ 0,00% 100.00%
0.00% O.QDlK':': O.~ O,Olm 100.O[)lloii
SUBTOTAL
TOTAL Bn.LlNG .. COLLSCTlON 241,158 241,158
Sower Malnkn_nre
~
Salaries.t..WaaeJ 1811,293- ',101;1,00% 188,293 0.00% 0.00" 0.","" 0,00%
Social Security 150,400 100,00% 15,400 ti{io% 0.00% 0.00% 0.00%
TMRS a. Penlion 28,949 1~..~% 28,949 O:~ 0.00% 0.1lO% O()(W,
Employee HOlipitnlization 1m 36,158 IOP,o.o~ .16.758 0.0(l1<, .", 0.00% 0._ C),OO"V,
Worker's Compensation 1m 10,489 loO:OO~ to,489 0.1J6t(. 0.00% 0._ ..-
Unemployment Compcnsalion 810 1,00.00% 810 Moli' 0.00% 0.00% 0.00%
"'...... 25,000 jl)l).OO% 25.000 0.00% 0.00% 0.00\1 0,00%
Slabilityl'ay 1,899<'-' jl)l),O(Jl< 1.8'19, 0.00% 0.00% 0.00% O.Otm
-"100_00% 0.00% 0.000/. o.oo'}\ O.OO~
100.00'" 0.0"" 0._ 0.00% 0._
SOOTOT At .':']0.1,598 307.'598
-"
oftle!: Supplill:1 BOO lOO.OO~ SOO 0,00% 0.00% 0-""" 1),00%
"- '00 100.00% 400 0,00% 0.00% 0_00% 0.00%
Food 500 ~..QI?P9~, 500 0,00% 0.00% 0.00% 0.00%
2,'lOO 10ll,0(Jl<' 2,400 {l.OO~ 0.00% 0.00% 0.00%
2],000 100:00% 2~.oOO 000% 0._ O.OOYl O.()(Io/.
1,400 JOO:OO% 1,400 0.00% 0._ 0.00% 0.00%
2.500 'I04J.(lQ% 2,500 o.om 0.00% 0.00% 0._
000 lOO.COo/. .0' O_OO'li 0.00% 0.00% {l.CO%
Minor ^PPI~ 8,000 100.000/. 8,000 0.00% 000% '00% 0.0","
1.aundJ}' CIMtling E~ 100 lOO.OO~ 100 0.(10% 0.00% 0."'"" 0.00%
Chemic-.) Medieal Etc 6,500 100.00% 6.500 000% 0.00% 0.00% 0.00%
SUBTOTAl-
~
Communicadons ~ Telephom: 2,500 \00,00% 2,500 0,00% 0.00% 0.00% 0._
Inm:r~.t. Hoods 3,200 lOO,D()%' 3.200 0.00% 0.011'1 O.OO~ 000%
Court Coscs . S~iaI $m-;ce Feel 100,00% D.OO~ 0.00% 000% 0._
T.......Expmsu 300 100,00% 300 0._ 0,00% 000% 0.00%
Uti1itJ.el.Eloctricity 3,100 100,00% 3,100 0.00% 0,00% 01lO% 0._
fno:ipt&:.EXpreS5 100.00% O,OOYo 0,00% 0.01m 0.00%
Miseenanoous 100.000/0 0.00% 0,00% O,OC)',6 0._
A"ociatioJ\1 750 100.00% 750 0.00% 0.00% 0.00% 000%
UtililiCB - W81er.it 0" ],135 100.00% 3,135 a,oo% 000% O.OW. 0.00%
lralnlnj. Tuition 1,250 100.~ 1,250 tloOO% 0.00% O.OOK 0._
Cantr5lC Se"ices. HirinIJ Pm 1,000 I()OJ,O% 1,000 l100% 0.00'Yli 0.00% 0.00'K
Railrold ROW Crossinp 2500 l00JXl% 2.SOO 0'('0% 0_00% 0,00% 0.00"
SUBTO! AL 11,7]5 [7,7]5
PIge2 ~f5
TABLE C.j
CffY 01' PARIS
WA1'ER ANDWASTEWATFJt COST OF SERVICE STIJDY
FLOW,BOD. TSS AND Nm COST AlLOCATION
Se\1.ffAcnel,. flow % Fl[]w Alkx:alion BOD % BOD AlI~1ion TS$% TS8AJlOl:IItHm hW,.. NH3 AlIOClLl.lon CustQmer
AccolU\t De!lCri lion Co~t%
Mmintl!llllJlcl! _ Ruildintl.
Buildinp &. Omunds 1,000 100_00% 1,000 0.00% O_O[}% 0.00"-' 0.00".
SlIlil&ly~'W 80,000 100.00% ilO,\X){] 0.00% 0.00% 0.00% 0.00%
SkfC!~""IJ,;,~Curt>s 1 OO.O[)% 0.00% O.OCM 0.00% 0.00"
SlnMIl III AJl~' Rc:pairs 50,000 100.00% 50,000 0.000/. O_Oil% 0.00% 0.00%
Manholes Lampboles Etc 50,000 100.00% >0,000 0.000/. 0.00% 0.00% 0.00%
Smite Liocs l,OOO 100.00% l,OOO O.O~ 0.00% 000% o.oo~
Scr\icc Foree Main 5,500 10000% 5.500 0.00% (lO()% 0.00% 0.00%
100.00~ O_O[}~ (JOo% 0,00% O,OOY.
SUBTOTAL 191,500 191,500
Mllinll!n.ll\CA!.r-:Quiprt'll!'nl
Furniture.t Fixnuu 100 IOCUlO% 100 0.00% 0.00"''''' 0.00% O.1JOo/.
MBc::him:I)' T 0015 Eql1ipml!nt 14,000 100,000/. t.4,OOO 0.0% D.OO% O.OO'Yo 0.00%
In!ntUmenlt Ek. RAdiD Mainl 1,200 100.00% I,l(lD a,cos 000% D.OO% D,OO%
MotorVebicles 29,000 100.00% 29,000 0.1)0% 0.00% DOO% 0.00%
Lee&! a:. Rental Equiprmml 6,OCIG lOCl.DO% 6,000 {HJOIM. 0.00% 0.00" 0.00%
E1CCU'OJ\ic Vr\UI Proccssina 1.,200 100.00% 1,200 O,()Q% 000% O.llWo 000%
Tire Repair 2DD 100.00040 200 000% D.OO% .OOQ~ 0,00%
HlO.OO% 0.00% D.OO% 0.00%':' 0,00%
SUETOTAL 51,700 51,700
~Chlla!!J
Judpenn DlIIl1eiCS E1c ],000 ]00.00% 1,000 0.00% 0.00% 0.00% 0.00%
AudiliRI! 2,000 lOO.OIJ% 2.000 0.00% O.OlJ%. O_O()lK, 0.000/.
Medical Expcm.1m 1,000 llXlOO% 1,lJOO (HHJ% 0.00% .O.OG% 0.000/.
100.00% 0.00% 0.1)0" 0.00% O_OO%.
Sti'BTOT AI. 4,000 4,flOO
RlIildinw,.s.mlCf\tn!!~
SMitao'Se\l-'Cr 100.00% 0.00% n.OO% O,OOYO Q.Dq%
Manholes Lmlpho]n Etc 100.00% 0.00% 0.00% 0,00% (tOO%
Scrvieelincs 100.00% 0.00% 0.00% (J.(lO% 000%
Se\ll'tr~1JS 100.00% 0_00% 0.00% Q,W% a,OOVa
100.00% 0_00% {J,(Xl% 0.00% o,ncy.lo
SUBTOTAL
-
Machinl:ry.Too1s-Equipmcll.t 100,00% D.OO% .O,CIO% 0.00% 0.00%
Mo1orVehic:lel J{)0.QOCt4 0.00% 0.000/. D.OO% 0.00%
100.00% 000% D.OO'll D.OO% 0.000/.
100.00% n,OOoAo 0_00% 0.000/. 000%
SUBTOTAL
Fl\fOl!A~nul'ltPH\ill!cl
Public Worts MjlleellllDCoUll r a. I 100.000/. 0.00% 0.00% O.OO'l1i 0.00%
tOOOO'li. O~OO%: 0.00% 0._ O.OD%
100.00% 000%' 0,00% 0.00% a.oem
SUBTOr AL
TOTAL SEWER MAL'JENANCE 618,133 1i18,7J,)
Wua",.tu Tl'H.tmeDI
-= ''''9.68%
SnJarilll&:'WIlflC" 709,345 20.99% 148,892 3$2,40) 27.2)~ 193.155 2.10% 14,896 0.00%
Social Sccwit)' 53.190 21).99% 11,16$ -4~,68% 26,425 27_23% 14.484 2,100/0 1,117 D.OO%
TMRS A Pennon 95,902 2~.99% 20,lJD 49.68% 47,644 27.23% 26,114 2,1()% 2,014 ~OO%
Emp~ea HolpllAlizlltion Ins lO5,63Z 20.99% 22,112 4'9.68% ~2.478 2',n~ 18,764 2.10% 2,218- 0.000/.
Worker's C.cmpensatioo Ins 2&,120 20,99% 5,902 49.681\" 13,970 27,23% 7,657 2.10% 191 0.00%
Unemplo)'ment Comp:nw.tiOJ1 2,HO 20.99% 491 49,6S,," 1.163 27.23% 637 2.10% .. 0.00%
"""""'" 16,480 20.99% 3.459 49.6Mb 8,187 27.23% 4,488 2.10% 34. 0,00%
Ste.bilit)' Pay 1,403 20,99%-' '.1.~~4 '49.68% 3.671 27.23% 2,016 2,10% ISl 000%
20.990/_ 4;9.68% 27.n% 2.10% 0.00%
20.99% 49.68'Yg 2"2)% 210% 0.000/.
SUBTOTAL ":1~OI8.4J2 213,165 505.941 277~14 !l,387
-
OIfK:eSuppties 6,000: 20.99% 1,259 49-.68% 2,981 27.23% 1,4534 2.10% 126 0,00%
P-., 1,000 20.99~ 210 49.611% ..7 27.~. 212 2.l0% 21 000%
Food "D 20.99% 73 49.611% '" 27.2.1% .5 2.10% 7 0.00%
/t,OOO 20.99% 1,2.59 49.68% 2,1)11 27.13% 1,1534 2.100/. 126 0.00%
12,200 20.99% 2,S61 49.611% 6,061 27.13% :\,:\12 2.IO~ 25. 0.00%
'00 20_99% .. 49.611% "9 27.23% 109 2.10% . 0.000/"
~DOO 10.91il% 420 49.68Yt 99. 27.23% "l 2.10% " 0.00%
M<ltorVehicles.Bneriel '00 :ro.9:J% ., 496&% ". 21.23~ 82 }'.IO% 6 0.00%
MinorAppamtwI l4,OOO lC.99% 2,S1!9 49,<61% 6,953 21.23% l,S11 2..10% 29. O.OQVa
LAundty Clt.art.inf Ek ),000 2<l.99% ." 49,68% 1.490 2123% 817 l.1lJ% 63 0.00%
Chctniad Mcdicol Elc 140,000 :ro.9m 29,386 49,611% 69.:551 21,230/. 38,122 l.1lJ% 2,940 (WO%
MechlDir;a]. ],000 :NJ.990/. 2lD 4963% 497 21,23% 212 l.1O% 21 0.00%
Botanical Seeds Elc 250 20,99% '2 '19,611% 124 27.J)% ,. 1.10~ S 0.00%
Other Supplies 150 20,1il9% Il7 49,68% m 27.2]% 20< 2.10% 16 0.00%
Pholographic Sull~ies SOD 20,99% 105 4958~ 2.. 27,23% 136 2,10% 11 0.00%
20,99% 49,68% 27..2)% 2.10% O.OO,...~
20,99% 49.68~ 2723% 2,IO~ O.l)(M
SUBrOr AL 1lJ7,7S0 llil,4M 93,214 51,124 3,94J
Coolmaual
C(lrnmunicatioD$. Tell:tlhone 3.000 20.99% 63D 49_68% 1,490 27.13% 817 2.10% 6. 0,00%
lnlUJUlce.lBcmds 15,000 :W_99% ],149 49_68% 7,452 '1.7,230/. 4,085 210% '" 0,00%
CIlUl1 Cost. Special Sm.'ic:e Fees 20.99% 49.631'. 27.2~" 2.10% (l.OO%
trovel Expenses 4,000 20.9":1% .'" 49.6IV. 1,987 27,2J% 1,089 2.10'Ao .. 0,00%
PubliClltilml 600 i!O.99'li 126 49.68% 29' ~7.2J% I.' 2.10% " 0.00%
Utilitic:t.Ekctril.:ily 3(7,100 20.99% 7'J,Sn 49.68% li2.489 27.23% 94,543 2.10% 7,291 0.00%
Freiihl&:.E:xptes& 2,000 20.990/0 .20 49.68% '9' 27.230/0 l.l 2.10% " 000%
Mj~llmeaw: 45,000 20.99% 9,446 49158'Yo 22.JS6 17.23% 12,254 2.10% "l O.OOo/a
AJSoci.l.lJon1 3,000 20.99~ 030 49.68tt. 1,490 2'/.23% '17 2._10% 63 IJ.OO%
Utilliics. Wala' a. Ou 3,:\60 20.99,*, 70l 49.68% 1,569 21,23% .Il 2.10% 71 0.00%
Tmining-TuitiOll l,OOO 20.99% I."'" 49,611% 2,484 11.230/0 1,)62 2_10% IOl 0.00%
Tcllling. AnaI)'5i. 22,000 20.990/0 .11,618 4~,68'Vo 10,930 2'/,2)% .5,991 2.1()% '62 ClOO%
ConsuhllD.t5 2,100 21J.99% 4'1 49.68% 1.043 27.n~ m 1.1~ .. 0.00%
20,99% 49.68% 27.23% J,.IMi 0.00%
SUBTOTAL 452,260 514,929 224,~8J 123,150 9,497
Page30fS
TABLE C-l
CITY OF PARIS
WATER ^,'\'DWASTEWA!ERCQSTOF SERVlCESTIJDY
FLOW.BOD, TSS AND NUl C051' Al.tOCA'nON
Sewn Actuah Flow % Flow Allocll1..ion 800" BOD AllOl:1l.bon T5S'Ji TSS Alloi;atioo ~'HJ'li NH3A1JOCIIlion CLlitl.'>met' Cu,tomerCo:SU
C"""
M.lftII\'nRnl'",.RlIlIrling<:
Building. A:. Grounds 20,(XJ{l 20.99% 4,198 49.6&% 9,936 21.23% 5,4<16 2.1(1% 420 0.00%
Bridps..... CUlvert:! 500 20.99% 105 49,68.'b& l48 27,23% 135 2.10% 11 O.OO'Y.
filter BNs a:. Vllh<e5 ',000 20,990/. I ,os(} 4968*, 2,414 2723% 1.3-62 2.10% 105 o.oo'Jt
Sidewtikl Ii. Curb" 500 20_~9% 105 49,63% "8 27.Z:W. 13. 2.lO% 11 0.00%
Slrccll. AJle~' ReplI.1rs 6,(loo 20,99% 1~59 049,68% 2,981 l7l)% 1,634 2.10~ Il. 0,00%
MMhotcs Lamphole! I::1c 600 20,99% Il6 49.68:% 298 27,:B% 1.3 2-10% 13 0,00%
Meter. a:. Meter Bc'lts 12,000 :W,\l9% 2,519 4Sl,6!Wa S.\l6Z 27.2J.% 3.268 2.100/t 252 0.00%
SI.'t'\.'l.c:eLiaeI 2,500 20,99% m 49.M% 1,242 21.23% 681 1.llm " 000%
Hydrants. Valves 15,800 20.99% 3.316 49.68% 7,1149 21-23% 4.302 2.10'*1 J32 O.OO'Y~
Other. Slu.dgE Remo''al 7.S00 20.99% 1.574 49.58% 3,126 27,23% 2,042 2.10% 15S Q.oo%
S~-lAIndrillFcC3 5,000 20.99% 1,0~0 49.I5l!:% 2,4114 27.2)% 1,162 2.\0% 105 0,00%
111.99% 49.68')f, 27.2]% 2.10% 0,00%
10.99% 49.68% 27.2.1% 1,10% OOO'YG
SUBTOTAL 75,400 15,826 37,4'9 20,~)1 1.5113
MlI.inU!nanoe . Eauioment
FIImilUn!& FixturcI 1,S<lO 111.99% lIS 49.61l'Mi 745 27.23'1. 408 2J~ft 32 0.00%
Mllchinerr Tools Equipment 100,000 10.990/~ 20.990 49.68% 49,680 27.23% 27,210 ~,JO~ 2,100 0.00%
Inmwnmll Etc. Rsdto Main! 10,000 20.990/0 1.,099 49.68% 4,9151l 27.23% 2,72~ 2.l0'K' 210 O.ODY.
MotorVclllckt l,500 20.99% m 49.68% 1,242 27.23+i. 6gr:~ 210% " 0.0(10%
Mi~llllMeo~ Rcpll1r 1,000 20,99% 21. 4l,;l.68% .., 21.23V. ""'272 2.10% 21 0.00%
Lea,e .. Rent.\!- Equipml:!l11 8,628 20.99'ti 1,811 49.611.% 4,186 27.23% t~<c9 2.IMb 181 0._
Pumpi &. Molol"5 35,000 20.99% 7,341 49.6Ilft,4 17,388 27.2:3% 9;$31. 2.JO% 735 0.c)0%
I::lectronlc Dota J3roc~5Si.ni 2,380 20.'99% 500 49.6a~ 1,182 27.131Yo 64fl:"': 2,10% '" 0.00%
Maintmmce Agreanm1 ". 20.99'ii 157 49,68% J73 27.2)~" ~04 . 2,10~ 16, O,OW.
TIJllRcpllir 250 20.99% " 49.68% 124 27,23% '" 1.10% , o.oo~
20.9!J-l1/.. 45l.68% 2.1:2'nr. 2.10% 0.00%0
20.99% 45l.6S% 21.23'Yo 2.10% 0.00%
SUBTOTAl. 152.0011. 34,005 30,4.~,5,.;:' 44.115 3,402
~
Aumtina Il,OOll 2099% 2,309 49.68% 5,465 21.23% 2,\l95 ~.10% "I 0,00%
Judaemeou, DmaaC-$., Etc. 20,99% 49.58% 27,23% 2.10% O,OO~
Medica1EJ\Penll:!l )()O 2099% .J 49,58% 14. 27.230/0 Il.2 2.100/ft 6 O.OOIMl
SUBTOTAL Il,30Q 2,312 :".t.14 . :3.077 m
--
Mll.chinery.Tool~quipmcnt 2.(1099% 49,68o/a 27,Zl" 2.10% 0.00%
msuumenu a:. Appel"lus 20,990/. 49.!J8llAi 27;23% 2.10% 0,00%
MotorVl:!hic1es 2099~ 4'9.68% 21.2.3%.- 2.10% 0,00%
Communk..1iot1 S)-slem 20.99'li 4'9.68% 27ll%': ~.IO% 000%
Buildinp 20.99% 49.68% 27.23% '2.100/1 0.00%
20.99~ 49.68% 27.2)% 2.10% 0.000/t
SUBTOTAL
TOTAL WASTEWATER TREATMENT 1,917,111 0100,307 947.462 .519,311 40,G~
IJftSl.t101l
~
SalarielltW.s 91,825 100.00% 91,sis O.Olm ;'0.00% D,DO% 000%
Slxil&! Security 7,6115 100.00% 7,685, Q.OO% 0.00% 0.00% 0.00%
TMRS a:. Pen.ton 13,984 l(lO.OO% 13,984 ' i'O:(XW. (l.(lO% 0,00% 0.00%
Emplo)'CC HospitaJizltion Ins )4.73:) 100.00'tl. 14,733 0.00,"", O.cJO% O.()Olli 0.00%
Worker" CompmsItioll Ins 3,960 100.00% 3,96(l O.OO~ 0.00% 0.00'l\ii 0,00%
Unemp]o}ment Compl:JUll.tiOfl )6Q 100.00% 360 0.1)0% 0,00% 0.00% 000\\
(h-crtinu: 10,300 10(tOO% 10,300 O.OO,,"G 0,00% O.O~ 0.00%
S\abilityPay 1,818 lOO,OOVn ],818 0,00% 000% o.OIm 0,00%
IIXLOOY. O,OO~ 0.00% 0.0(10% 0.00%
lOC}.(lO% 0,00% 0.000/. O.OQ-% 000%
SUBTOT At 144,665 l<l4,66Si
-
offiec SUWli~ '.500 100.00% '00 a.o~ O.OO'lii 0.00% 0.00%
POSIIae '-400 100.00% 400 0._ 0.00% 0.00"' 0,00%
Food 100.00% 0.00% 0.00% 0.00% 0.00%
Wctarica^pparcl 1,000 lOO.OOo/n 1,000 0.00% 0.00% 0.00% ..00%
Molar Vehiole.~ - GUOUt)ll 5;490..,. 100.00% 5,490 O.OQ% 0.00% O,OO'Y~ 0.00%
400~"" 100.00% 400 O.OO~ 0.00% t),OO% O.OO'li
Motor Vehicles. Tires 600 100.00% 600 ().DO% OO[)% (HIO% 0.00%
150 lOO,(.'(M 15. 0,00% 0.""" (Io.(H)% 0,00%
250 ]00.00% ". 0,00% 0,00% 0.00% 0.00%
200 100:00% 200 0,00% 000% 0.00% {I.OO%
14,000 lOO,OQ% 14,000 000% 0,00% 0.00% {I,oo%
Mcchanicll.! 100 100,00% 100 0.00% O,QO'Ml 0.00% {}'(Xl%
BotaWC4IlseedsEtc 1 00 ,00% 0.00% 0,00% 0.00% 0.00%
Other Supplies 100 100,00% 100 0.00% 0,00% 0.00% 0.00"0
Photoflnpmc SUppIi~i 1 (10,00% 0.00% 000% 0..01}% O.lIO%
100.00% 0.00% 0.00% 0.00% (10.00%
SJ)RTOT AL
~
CommW1icaticoi . Telephonr 1,7$0 101),00% 7,750 (WCM 0.00% 0.00% 0.00%
Car AIkn\-ancc 100.00% C.OO% a.GOV. 0.00% 0.00%
lDsW'ance & Bondi 4,200 100,00% 4,200 0.00% 0.00% 0,00% 0.00%
Travel Expenlell 500 IOC),(>O% 500 0.00% 0.00"'" 0,00% O.OQ%
PublicatioIlS 100 100.00% 100 0.00% 0.00% D,OO*, O.OG%
Utilities. Elcc.tridty 179,SDO 100.00% 179,800 0.01)% a.oolY. 000% 0.00%
Frcillll &. Expre~ 15. 100.00% 150 000% 0.00% 0.00% O.vO%
Mi~llIlIllIKlUll 2,500 Hla.OO% 2,500 0.00% 0.00% 0.00% 0.00%
Anoci!l.tions 400 100.00% 400 0.00% O.OOY~ 0110% 0.00%
Utilities. Wa.ln &. Gus 1,625 l00.0G% 1,62:5 000% 000% 0.00% 0,00%
Training - Twtion 750 l00.0W. 750 0,_ 0,00% 0.00% O.OOY.
TClting - Anal)'~is '00 IOODtm 500 0._ 0.00% 0.00% O.OO'Jofl
loo,Oew.. 0.00% 0.00% 0.00% 000%
100,00% 000% 0.00% O.OD~ OJ.lO%
SUBTOTAL 198,275 19!!,275
Pai!c4ofS
r1
TABLE C.l
WY or PAlU5
WATER A.....'1)WASTEWATER COST OF SERVlCE STUDY
FLOW,BOD. TSSAlv"D1'\'}H COST ALLOCATION
SCW'l'r Actllllls Flow % Flow Alloclllion BOD All(lCJllion TSS% TSS Allo~tioo NHWo NH3 AlIol:4Uon Cusklmcr CU5tun1.CJCOl>lS
Ac~oWl.t De 110 CCl"%
Mljpll:'~.uUdines
13uildin.llS& OroUflds 6,000 lOO,OO~ 6,000 D._ 0_ 0.00% 0,00%
fhidaesI:.Cul..'t:rh 400 100,00% 400 0_ 0,000/0 0.00% 0,00%
Filtl."fBcds&.Vah'es 10000% 0._ 0.00% 0.00% 000%
Sidewalks" Curbs 100,00% D._ 0.00% OOQll.'o O,OO~
Storm S.pw~:rs 10000% D._ (WO% 0.00% 0.00%
Strcct &. All~' Repairs SOD I 00 OOYD >CJO 0._ (),OD% D._ O,OD%
Metm A- Meter Box.e~ 1,000 too,OO% 1,000 0._ 0.00% 0_ 0,00%
H)'dnnta.t. Valvas s,oOO 100.00% S,OOO 0_ 0_00"'11I D._ 000%
ScMl1in(!. - Landrdl Fees 5.000 10000% 5,000 0._ 0.00% D._ 000%
SeniceLinel. 100,00% 0.00% OJ)Q% 000% 0.00%
lOOJIO% 0.00% o.oem G.OOo/. 0.00%
SUBIOT AI. 17,900 17,900
Mll.inll!nUlOe. EIl!!iwnml
Furniture &; Fixtures 250 101100% 2SO 0.00% 0.00% 0.00% 0.00%
MAchinery Tools Equipment 1,500 lOCHHJ% 7,500 0.000/. 0.00% 0.00% 0.00%
InlttUmlnts Ek:. R.dtD Mainl 3,000 IOCUM)o/. 3.000 0,00% 0,00% 0.00% 0,000/.
Motor VdlicJel ],000 100.00'" 3.000 0,00% 0,00% a.oeM O.OO~
Lease &. Rental ~ Ef!.uipmem 8,920 100,00% !l,920 0,00% 0.00% O.~.: CHloO%
Pumpl4. Moton 19,500 100.0rm 1l},500 OJxl% 0,00% 0.00% 0.000/.
E1eelronic: Data Proccssina ..S 100.00% .., olJ.OO% 0,00% 0.000/. 0.00%
lire Repait 100 ]00_00% 100 0.00;& 0.00% o,(X)% 000%
100_0OY. 0.00% O,OOo/~ 0.00% 0.00%
100.00% 0.00% 0.00% 0.00% 0.00%
SUBTOTAL 42,9JS 42,935
S~"
Auditini 2,000 100,00% 2,000 0.00% 0.(10% O,OO,"c O,OD-"
100,00% 0.00% 0.00% O.OO"c a.OOMo
100,00% 0.00% 0.00% 0.00% 0:00,,"
sUBTOTAL 2,000 2,000
Efl~
MOlOl'Veh.iclel 100.00"4 0,000/0 O.O~ 0,00% (}.;]O%
lnarumenu'" AppBnlIUS 100.00% 0.00% 0.00% 0,00% (}.{IO%
COllUl'luaieation System lOa 00% 0_00% 0.00% 0,00% 0.000%
Buildlni' 100.00% CWO% O.Or)lK, 0,00% (}.O<W0
$landpipcl i. ReKn'OlB 100.00% 0.00% 0.00% 0.00% a.OO%
SUBTOTAL
TOTAL LIFT STATION 4211,965 04211,965
Debt Scn'lle
TOTAL DEBT SERVICE 1,513,52G 204,460 1M%' 15,768 O.18'l'J 4,193
Utiltt)' f'rull:NR Fee 14,5,522 23,217 1.23% 1.795 4.53% 6,5!16
Admini~lrati\'t Fees 311,104 fHJO% 0,00%
TOTAL EXPENSES 5,218,611] 154,31:4 511,113 ZSt,917
Rl!'nnueOfl'nu
Sew~r Taps and EJrten!iOIl'll 0._ 0.00% 0._
MiK. Wain and Sc:......oa O,OOC'h 0.00% 0.00%
SanitfltiOD BiUinj Fee 0,000/. 0.00% 10000% 35,000
Smoice ChITs" 0.00% O.OO"Ii O,OO~
St......1!'r Dumping FIECI O.lXl% 0.00% 0.00%
Water and Scwl:rChnraeOffs CI.IXI% 0.00% 0.00%
Water &l:fld ~ Returmd Che~b (}.(XJ% 0.00% lOO,O(Wo 3.500
WlIMf olIlld Se\\--a Copicl 0.00% 0,00% lOO,CIC1% "
ltllereslEamcd 0.00% 0000/0 0_00%
8roth Pickup FfleI 0.00% 0_ O.O~
Credit Card COIlvmicn<< Fcc
SUBTOTAL 152.500 3S.m
1!2's0I 38',~1~
49.65% S2,,544 21.23% 28.800 2.10% 2,221 0._
0.00% O.OD,*, 0.00% 0._
0._ O.OD~ G,GOo/t 0.00%
49.68% e,002 21.23% 4,386 2.10% m 000%
Total {Hiler Ren>>ue OlTlnl
Tot,} RnulIc R(qulrmll'nl 4,59!,64Z 2,294,6S6 1.:n5,684 111,138 55,613 2[ftl~O
r..sof5
r-.....T
TABLE C-6
CITY OF PARIS
WATER AND WASTEWATER COST OF SERVICE STUDY
PROPOSED WASTEWATER RATES
EXCESS CHARGE
BOD Revenue Requirement $ 1,315,684
BOD Ibs. 1,575,920
BOD Rate $ 0.83 Per lb. above 250 mgll
TSS Revenue Requirement $ 721,138
TSS lbs. 1,911,289
TSS Rate $ 038 Per lb. above 250 mgll
NIB Revenue Requirement $ 55,613
NH3 ]bs. 105,664
NH3 Rate $ 0.53 Per lb. above 30 mgll
PROPOSED W ASTEW ATERRA TES
RESIDENTIAL RATES
Base Charge (Cubic Foot)
Residential 3/4" Meter or Less
Residential 1 " Meter or Greater
$9.36 for fit'sf200
43.68 f<?rfrrst 1,000..
COMMERCIAL RATES
giiseCharge (Cubic Foot) ...
Commercial 3/4" Meter or Less
Commercial 1 " to 2" Meter
Commercial Larger than 2" Meter
$12.48 for frrst 200
43.68 for fITst 1,000
87.36 f()rfITst2,000
CURRENT WASTEWATER RATES
Base Charge (Cubic Foot)
$9.00 for first 200
42.00 for first ],000
COMMERCIAL RATES
Base Charge (Cubic Foot)
Commercial 3/4" Meter or Less
Commercial I" to 2" Meter
Commercial Larger than 2" Meter
$12.00 for first 200
42.00 for frrst ],000
84.00 for fITst 2,000
Page 1 of ]
....v olumetricRate
$3.79 per CCF above Base Volume
$3.79 per CCF above Base Volume
Volumetric Rate
$3.95 per CCF above Base Volume
$3.95 per CCF above Base Volume
$3.95 per CCF above Base Volume
Volumetric Rate
$3.64 per CCF above Base Volume
$3.64 per CCF above Base V o]ume
Volumetric Rate
$3.80 per CCF above Base Volume
$3.80 per CCF above Base Volume
$3.80 per CCF above Base Volume
r- '1