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  28  29  30  31  32  33  34  35  36

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  38  38

  39  40  41  42

  44  45  46

  3

RESOLUTION     ADOPTING AN OPERATING BUDGET FOR THE BEAUFORT‐JASPER WATER AND SEWER AUTHORITY FOR THE FISCAL YEAR BEGINNING JULY 1, 2015 AND ENDING JUNE 30, 2016   

WHEREAS, the General Manager of the Beaufort‐Jasper Water and Sewer Authority (“Authority”) has prepared an estimate of operating and non‐operating  revenues of $56,496,640 and operating and non‐operating expenditures of  $55,846,640 for the fiscal year beginning July 1, 2015 and ending June 30, 2016; and, 

 WHEREAS,  the Fiscal Year 2016 Operating Budget  forecasts a $650,000  increase  in net position; 

and,   

WHEREAS,  the  Finance Committee has  reviewed  the proposed operating budget, held  a public hearing on the proposed budget on June 16, 2015, and recommends its adoption;  

NOW,  THEREFORE, BE  IT RESOLVED  by  the members  of  the Beaufort‐Jasper Water  and  Sewer Authority  duly  assembled,  that  the  hereto  annexed  and  approved  revenues  and  expenditures  for  the fiscal year beginning July 1, 2015 and ending June 30, 2016 are hereby adopted as the official operating budget for the Beaufort‐Jasper Water and Sewer Authority for said fiscal year.  

ADOPTED, this 25th day of June 2015 in Regular Session.   (SEAL) 

BEAUFORT‐JASPER WATER AND SEWER AUTHORITY, SOUTH CAROLINA 

  By:__________________________________           David S. Lott, Chair 

  Attest:   _______________________________ James N. Scott, Secretary/Treasurer   

 

  4

FY 2016 BUDGET HIGHLIGHTS  

OVERVIEW 

The FY2016 budget for Beaufort‐Jasper Water & Sewer Authority (the Authority) includes a rate increase based upon a cost of service analysis.  The Authority’s last retail rate increase occurred in July 2014.  Increases in rates are broken out as follows:  Residential water and irrigation:  The basic facility charge remains the same at $7.00 for both residential 

water and irrigation.  The usage charge for residential water is projected to increase 1.5% from $3.46 to $3.51 per thousand gallons.  The usage charge for residential irrigation is projected to increase 3% from $3.60 to $3.71 per thousand gallons. 

Commercial water and irrigation:  The basic facility charge remains the same at $9.00 for both commercial water and irrigation.  The usage charge for commercial water is projected to increase 1.5% from $3.46 to $3.51 per thousand gallons.  The usage charge for commercial irrigation is projected to increase 3% from $3.60 to $3.71 per thousand gallons. 

Sewer:  The basic facility charge remains the same at $9.00 for both residential and commercial customers.  The volumetric charge for residential and commercial customers is projected to increase 3% from $6.10 to $6.28 per thousand gallons.  The residential sewer cap of $52.00 is projected to increase to $53.00.           

Wholesale water:  Rates will increase 1%‐2% for the seven wholesale areas. 

Bulk commercial sewer:  Rates will increase 1% for the two bulk commercial customers. 

Certain ancillary charges are projected to increase based on an analysis of actual costs incurred.  

The operating loss budgeted for FY2016 is ($569,470) compared to ($72,450) forecasted in FY2015.   The change in net position for FY2016 is projected to increase $650,000 compared to a forecasted 

increase in net position of $1.3M in FY2015.  Anticipated ending operating cash for FY2016 is $19.0M, which is above the policy minimum of 4 

months operating cash or $13.9M.   Debt Service coverage is projected to be 1.80 compared to FY2015 forecast of 1.93.   

 

REVENUE FORECASTS for FY2016 use a three year averaged per customer usage with customer growth layered in.  The Authority has experienced fluctuating customer usage trends over the last several years.  Individual customer usage for FY2016 is not projected to increase, however the increase in number of customers combined with rate adjustments, lead to an increase in revenue.     Customer growth is projected as an additional 700 residential and 25 commercial customers for both 

water and wastewater.            Operating Revenues are $1.4M or 3% above projected FY2015 and $2.0M or 4% above FY2015 

budget.  Total capital contributions are projected at $4.8M, a decrease of $158k from the FY2015 forecast and 

an increase of $300k over the FY2015 budget. 

OPERATING EXPENSES before depreciation are $1.7M or 7% above projected FY2015 expenses and $1.2M or 5% above FY2015 budget.    

Significant increases in operating expenses compared to projected FY2015 are as follows:  Wages and benefits are projected to increase 8.8% or $1.2M due to several contributing factors including a 

3% merit increase; a net increase of five budgeted positions; an increase in the employer retirement contribution from 10.9% to 11.06%; and a 3.4% increase in health premiums.   

Professional fees are projected to increase $98k due to Hardeeville WTP expansion loan fees of $96k.  

Other notable increases include: power of $107k, chemicals of $80k, and computer/instrument contracts of $76k. 

Depreciation is projected to increase 0.8% or $189k over projected FY2015 due to the capitalization of $12M of assets in FY2015. 

  5

Operating revenues:

Water

Civi l ian wholesale 2,265,400$                

Military wholesale 1,261,700                  

Retail 20,828,900                

Military retail 1,260,100                  

Other 2,808,200                  

Total  water revenues 28,424,300                

Wastewater

Service 18,786,600                

Military retail 3,227,300                  

Other 205,000                     

Total  wastewater revenues 22,218,900                

Total  operating revenues 50,643,200                

Operating expenses:

Water

Water treatment 4,314,890                  

Transmission and distribution 3,883,680                  

Source of supply 637,320                     

Laboratory and testing 398,240                     

Engineering and construction services 326,020                     

Mapping 80,700                        

Customer service 801,500                     

Bill ing & meter reading 597,290                     

Financial  services 706,300                     

Information technology 733,370                     

General  and administrative 1,914,140                  

Franchise fee 704,000                     

Depreciation 10,799,300                

Total  water operating expenses 25,896,750                

Wastewater

Wastewater treatment 2,918,280                  

Collection and transmission 3,843,650                  

Wastewater disposal 290,940                     

Sludge management 322,060                     

Laboratory and testing 304,850                     

Engineering and construction services 217,260                     

Mapping 53,770                        

Customer service 534,320                     

Bill ing & meter reading 398,460                     

Financial  services 470,840                     

Information technology 488,910                     

General  and administrative 1,276,080                  

Franchise fee 596,200                     

Depreciation 13,600,300                

Total  wastewater operating expenses 25,315,920                

Total  operating expenses 51,212,670                

Operating loss (569,470)                    

Non‐operating revenue (expense):

Interest income 953,140                     

Easement revenue 300                             

Military Construction revenue 75,000                        

Gain (loss) on disposal  of assets 75,000                        

Interest expense (4,633,970)                 

Amortization ‐                              

Total  non‐operating revenue (expense) (3,530,530)                 

Decrease in net position before capital contributions (4,100,000)                 

Capital contributions:

Capacity fees 2,050,000                  

Developer contributions  of systems 2,700,000                  

Total  capital  contributions 4,750,000                  

Increase in Net Position 650,000$                   

Beaufort ‐ Jasper Water and Sewer Authority

Statement of Revenue, Expenses, and Change in Net Position Budget

For the year ended June 30, 2016

 

Conde

Actual

Year E

Revenue

Wate

Wast

Other

Tot

Expense

Opera

Wa

Wa

Depre

Gener

serv

T

Operatin

Non‐o

(exp

Increase

befor

Capital c

Grant

Capac

Devel

Tot

Increase

Net pos

Total Ne

ensed Stateme

l, Projected, an

Ended June 30

es:

r service revenues

ewater service rev

r revenues

al operating reven

es:

ating, before depre

ter operations

stewater operatio

eciation

ral, administrative

vice and engineer

Total operating exp

ng Income

operating revenue 

penses), net

e (decrease) in net

e contributions

contributions:

ts

city fees

oper contribution

al  capital  contrib

e(decrease) in net 

ition at beginning 

et Position

ent of Revenu

nd Budgeted

,

s

venues

nues

eciation, but inclu

ons

e, customer

ing

penses

 position,

ns  of systems

utions

position

of year

es, Expenses, 

$

 

 

$

uding franchise fe

 

 

 

 

 

 

 

 

 

 

 

 

 

$

 

$

6

and Changes 

Actual

23,143,489$        

19,655,554         

3,242,743           

46,041,786$        

es

9,139,438           

7,571,618           

23,672,842         

‐                       

7,444,527           

47,828,425         

(1,786,639)          

(7,456,806)          

(9,243,445)          

306,145              

1,136,817           

2,742,383           

4,185,345           

(5,058,100)$         

308,115,143      

303,057,043$      

20

in Net Positio

Budget

24,891,800$     

19,610,500       

2,864,800         

47,367,100$     

9,390,420         

7,596,150         

23,758,700       

‐                      

7,890,610         

48,635,880       

(1,268,780        

(4,763,640        

(6,032,420        

‐                      

1,500,000         

1,600,000         

3,100,000         

(2,932,420$      

14

on

2015

Projected

0 24,986,2$        

0 21,212,4           

0 3,024,9             

0 49,223,6$        

0 9,319,5             

0 8,053,9             

0 24,211,0           

                         

0 7,711,6             

0 49,296,0           

0) (72,4                 

0) (3,575,4            

0) (3,647,9            

29,5                   

0 2,736,2             

0 2,142,2             

0 4,907,9             

0) 1,259,9$           

303,057,0        

304,317,0$      

2016

Budge

220 25,61$        

440 22,01           

950 3,01             

610 50,64$        

520 9,93             

930 8,27             

000 24,39           

‐                     

609 8,59             

060 51,21           

450) (56               

485) (3,53            

935) (4,10            

500                     

200 2,05             

215 2,70             

915 4,75             

980 65$              

043 304,31        

023 304,96$      

6

et

16,100

13,900

13,200

43,200

38,130

75,980

99,600

‐     

98,960

12,670

69,470)

30,530)

00,000)

‐     

50,000

00,000

50,000

50,000

17,023

67,023

  7

2015 2016 2017 2018 2019

Estimated BUDGET Estimated Estimated Estimated

Operating Net Income (projected) (72,450)                  (569,470)               (41,500)                  (100,300)               19,900                  Add:

Depreciation Expense  24,211,000           24,399,600           24,318,400           24,826,700           25,158,300          

Interest Income 876,580                 953,140                 919,520                 881,470                 841,900                Deduct:

Principal  Payments  (current debt) (9,331,470)            (9,886,600)            (8,299,050)            (8,694,220)            (9,037,180)           

Interest Payments  (current debt) (5,178,850)            (4,933,300)            (4,595,540)            (4,296,330)            (3,993,850)           

New Debt Service  ‐                          ‐                          (684,520)               (1,569,060)            (1,769,080)           

Transfers  to C&D (3‐year cash flow)  (5,100,000)            (5,100,000)            (5,100,000)            (6,100,000)            (6,100,000)           

Capital  purchases  funded by operations (2,246,660)            (2,523,650)            (3,280,700)            (3,936,800)            (4,724,200)           

Transfers  from Capital  Funds 668,230                 709,300                 730,580                 752,500                 775,080                

Engineering Salaries  Capital ized  (668,230)               (709,300)               (730,580)               (752,500)               (775,080)              

Adjusted Income (Cash) 3,158,150             2,339,720             3,236,610             1,011,460             395,790                

Beginning Balance Cash 13,524,344           16,682,494           19,022,214           22,258,824           23,270,284          

Anticipated Ending Cash 16,682,494           19,022,214           22,258,824           23,270,284           23,666,074          

Target Balance (4 months cash outlay) 13,198,440           13,877,640           13,821,560           14,520,400           14,986,960          

Debt Service Coverage Ratio (w/o CC Fees):

Operating Income (72,450)                  (569,470)               (41,500)                  (100,300)               19,900                  Add:

Depreciation Expense 24,211,000           24,399,600           24,318,400           24,826,700           25,158,300          

Interest Income 876,580                 953,140                 919,520                 881,470                 841,900                

Net Earnings 25,015,130           24,783,270           25,196,420           25,607,870           26,020,100          

Debt Service to be paid (parity) 12,986,141           13,733,840           12,493,050           13,473,550           13,714,050          

Debt Coverage 1.93                        1.80                        2.02                        1.90                        1.90                       

Projected Debt Service:Principal  & Interest Payments  (new debt) ‐                        ‐                        684,520               1,569,060             1,769,080          

‐                          ‐                          684,520                 1,569,060             1,769,080            

Total Projected Debt Service 14,510,320           14,819,900           13,579,110           14,559,610           14,800,110          

NOTE:

Capacity fees, which represent increases  to water and sewer capital  cash accounts, were not considered since these funds  are not

available for operations.   Cash consists  of gross  revenue and operations  & maintenance.  Transfers  to C&D have been calculated

based on the Renewal  & Replacement forecast.

Monthly Operating Expenses include a factor for customer growth and inflation:

Monthly Operating Expenses 2,090,420             2,234,420             2,323,800             2,416,800             2,513,400            

Monthly Debt Service 1,209,190             1,234,990             1,131,590             1,213,300             1,233,340            

Monthly Total  Cash Requirements 3,299,610             3,469,410             3,455,390             3,630,100             3,746,740            

# of months  required 4                             4                             4                             4                             4                            

13,198,440           13,877,640           13,821,560           14,520,400           14,986,960          

Beaufort‐Jasper Water & Sewer AuthorityOperating Cash Analysis

 

  8

Our mission is to Inspire Trust and Enhance Public Health  

Background    

Beaufort‐Jasper Water &  Sewer  Authority,  hereafter  referred  to  as  the  Authority, was  created  under provisions of Act No. 784 ‐ enacted during the 1954 Session of the General Assembly of the State of South Carolina ‐ as a public, nonprofit corporation to acquire and distribute supplies of fresh water for industrial and domestic purposes within its service area. During its 1969 Session, the General Assembly enacted Act No. 598, which enlarged the functions and powers of the Authority to include the construction of facilities that  provide  for  the  collection,  treatment,  and  disposal  of wastewater  in  thickly  populated  areas  of Beaufort County.  In 1971, the General Assembly created the Jasper County Water and Sewer Authority to provide  an  entity  capable  of  providing water  and wastewater  service  in  Jasper  County  for  areas  not served  by municipal  governments.    In  1983,  the  Authority  and  the  Jasper  County Water  and  Sewer Authority were consolidated  into the entity now called the Beaufort‐Jasper Water and Sewer Authority. The Authority was governed by a board  that consisted of nine members appointed by  the Governor of South  Carolina,  upon  recommendation  of  the  legislative  delegations  for  Beaufort  County  and  Jasper County.  In May 2009, the South Carolina Legislature passed Act S793 which consolidated all past enabling legislation  amendments  relating  to  the  powers,  service  area,  and membership  of  the  Authority  and expanded Board membership from nine to eleven members.  Although  originally  established  to  provide water  and wastewater  services  only  to  the  unincorporated areas, the Authority now also provides direct services to the citizens in the incorporated areas of the City of  Beaufort,  the  Town  of  Bluffton,  the  City  of  Hardeeville,  the  Town  of  Port  Royal  and  indirectly  to thousands  of  additional  citizens  in  the  Beaufort  and  Hilton  Head  areas,  through  wholesale  services provided  to  other water  and  sewer  utilities.  The Authority’s  customer  base  as  of  June  30,  2014, was 50,364 retail water accounts and the following wholesale water customers:  Military installations – Naval Hospital,  Parris  Island  Recruit  Depot, Marine  Corps  Air  Station  Beaufort,  Laurel  Bay  Housing  Facility; Utilities – Hilton Head PSD,  Fripp  Island PSD, Harbor  Island Utilities, Callawassie/CUC,  Inc., Water Oak Utility, and Warsaw Eustis Oaks Water Company. These wholesale customers  resell and/or  redistribute the  Authority’s  water  to  their  residents.    Authority  headquarters  are  located  on  Highway  170, approximately thirteen miles south of the City of Beaufort.           The Authority provides  reliable high quality  supplies of potable water used  for drinking,  irrigation,  fire protection  and other purposes.    The Chelsea Water  Treatment   Plant,  located on Highway 170  at  the Authority  headquarters,  and  the  Purrysburg Water  Treatment  Plant,  located  near  the  Savannah  River north of the City of Hardeeville  in Jasper County, are the principal treatment facilities, both utilizing the Savannah River as their source.  Ground water systems supplement the main system during peak demand periods and also provide water to Point South and Palm Key in Jasper County.    The wastewater  system  serves approximately 33,251  retail  customers and 1 wholesale  customer as of June 30, 2014. The wastewater collection systems consist of gravity pipelines, lift stations and force mains conveying wastewater  to nine  (9)  treatment plants. The  three  largest wastewater  treatment plants are Cherry Point Water Reclamation Facility, Port Royal Island Water Reclamation Facility, and the Hardeeville Wastewater Treatment Plant, with permitted capacities of 7.5, 7.5, and 1.01 MGD (millions of gallons per 

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day),  respectively.    The  additional  six  plants  combined  capacity  is  approximately  2.84  MGD.  Other wastewater  services  include  industrial  pretreatment  programs,  water  reclamation  for  irrigation,  and sludge and septage disposal.  Effective September 1, 2008, the Authority began servicing a contract with the military  (Department of the Navy) for the privatization of its installations’ water and sewer systems (Naval Hospital, Parris Island Recruit Depot, Marine Corps Air Station Beaufort, and  Laurel Bay Housing Facility).    In addition  to  the wholesale  rate  for water,  the military  is charged a  retail  (military privatization)  rate  that considers  the cost  to  service  these  facilities.    In  addition,  a  retail  (military  privatization)  rate  was  calculated  in compliance with the contract that recovers the costs for servicing the wastewater facilities.    Consistent with the Authority’s objective to provide greater information to the public in a more efficient manner, the Fiscal Year 2016 Operating Budget is also available on our website (www.bjwsa.org).   

Policies & Strategies 

The Financial Management Policies  for  the Authority provide  the  framework and direction  for  financial reporting,  planning,  and  decision making  by  the management  and  the  Board  of  Directors.    They  are designed to ensure the  financial  integrity of the Authority and a service delivery system that addresses the  needs  of  the  users  of  financial  information.    To  be  relevant  in  the  planning  and management  of Authority  finances,  goals  and policies  are documented  and periodically  reviewed  to  reflect  changes  in Board policy, legal and professional requirements, and changes in accepted industry practices.  General Accounting and Internal Control Policies  In developing and evaluating  the Authority’s accounting  system, consideration  is given  to  the effective implementation of financial accounting policies and, specifically, to the adequacy of internal controls.  The Authority’s accounting system is designed to assemble, analyze, classify, record, and report financial data on the full accrual basis.  Internal accounting controls are an integral part of the Authority’s management systems  and  are  designed  to  provide  reasonable  assurance  that  assets  are  safeguarded  from unauthorized use or disposition, and  that  records used  for preparing  financial  reports and maintaining asset accountability are reliable.  Management  is  responsible,  in  all  material  respects,  both  for  the  accuracy  of  the  data  and  the completeness and fairness of the presentation, including all disclosures.  The data is reported in a manner designed to fairly present the financial position and changes in the financial position of the Authority.  All disclosures  necessary  to  enable  the  reader  to  gain  an  understanding  of  the  Authority’s  financial  and operational activities are included.  The  Authority’s management  is  further  charged  with  providing  the  leadership  that  promotes  ethical behavior  within  the  control  environment.    As  a  part  of  the  Authority’s  ongoing  effort  to  employ comprehensive  and  cost‐effective  internal  accounting  controls,  the Controller will  review  controls  and procedures on a continuing basis.  The Controller generally functions is accountable to the Chief Financial Officer, and to the General Manager as applicable.    

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All activities of the Authority are accounted for within a single proprietary (enterprise) fund.  Proprietary funds are used to account for operations that are financed and operated  in a manner similar to private business  enterprises  where  the  intent  of  the  governing  body  is  that  the  cost  (expenses,  including depreciation) of providing goods or services  to  the general public on a continuing basis be  financed or recovered primarily through user charges.  Accordingly, the Authority’s financial statements are prepared on  the  accrual basis of  accounting  in  accordance with  accounting principles  generally  accepted  in  the United States of America (GAAP).     The Authority  utilizes  the  enterprise  fund method  of  accounting whereby  revenues  and  expenses  are recognized on the accrual basis using the economic resources measurement focus. The Authority applies the provisions of Governmental Accounting Standards Board (“GASB”) Statement No. 62, “Codification of Accounting  and  Financial  Reporting  Guidance  Contained  in  Pre‐November  30,  1989  FASB  and  AICPA Pronouncements”, which  incorporates  into  the GASB’s  authoritative  literature  certain  accounting  and financial  reporting  guidance  that  is  included  in  the  Financial  Accounting  Standards  Board  (“FASB”) Statements and Interpretations, Accounting Principles Board Opinions and Accounting Research Bulletins of  the  American  Institute  of  Certified  Public  Accountants’  (“AICPA”)  Committee  on  Accounting Procedures;  the  provisions  of GASB  Statement No.  62  additionally  eliminates  the  election  provided  in Statement No. 20, “Accounting and Financial Reporting  for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting” to apply post‐November 30, 1989 FASB Statements and Interpretations that do not conflict with or contradict GASB pronouncements.  The  accounting  and  financial  reporting  treatment  applied  to  the  Authority  is  determined  by  its measurement focus.  The transactions of the Authority are accounted for on a flow of economic resources measurement focus.  Therefore, all assets and all liabilities associated with the operations are included on the statement of net position.    Annual  Audit:    The  Finance  Committee  of  the  Authority’s  Board  of  Directors  serves  as  the  Audit Committee of the Authority.   It  is comprised of four members of the Board who are not employees and who provide a broad overview of management’s financial reporting and control functions.  Generally, this Committee meets with management on a monthly basis to review the financial status of the Authority.  Additionally, the Committee meets with management and the  independent external auditors to ensure that  both  parties  are  fulfilling  their  obligations with  regard  to  auditing,  controls,  and  other  financial reporting factors.  A Comprehensive Annual Financial Report (CAFR) is prepared after the end of the fiscal year and is audited by an external auditing firm.  A copy of the most recent CAFR for the fiscal year ending June 30, 2014, is available via the Authority’s website.  Single Audit:  As a recipient of federal and state assistance, the Authority is also responsible for ensuring that  an  adequate  internal  control  structure  is  in  place  to  secure  compliance with  applicable  laws  and regulations related to those programs.  This internal control structure is subject to periodic evaluation by management.  Cash and Investment Management Policies  It is the policy of the Board of Directors of the Authority that the Chief Financial Officer, shall maintain an effective  program  of  cash  and  investment management  and  follow  the  legal  requirements  regarding depositories and collateral requirements.  To that effect, the Chief Financial Officer is both authorized and 

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required to promulgate a written Statement of Cash and  Investment Management Policy governing the Authority’s  cash management  and  investment  activities,  and  to  institute  and  administer  such  specific procedures  and  criteria  as  may  be  necessary  to  ensure  compliance  with  the  Authority’s  financial management  policy.    Specifically,  this  policy  mandates  pursuit  of  the  following  overall  goals  and objectives:  1. All  aspects  of  cash management  operations  shall  be  designed  to  ensure  the  absolute  safety  and 

integrity of  the Authority’s  financial assets.   The overall  financial objective  is  to provide  the highest possible income support to the Authority with a very low risk of loss of principal. 

 2. Cash management activities  shall be conducted  in  full compliance with prevailing  state and  federal 

regulations.    Furthermore,  such  activities  shall  be  designed  to  adhere  to  guidelines  and  standards promulgated  by  such  professional  organizations  as  the  American  Institute  of  Certified  Public Accountants  (AICPA),  the Governmental Accounting  Standards  Board  (GASB),  and  the Government Finance Officers Association (GFOA).   Investments of the Authority must comply with South Carolina Code  Section  6‐5‐10, which  states  that  the Authority may  invest money  subject  to  its  control  and jurisdiction in: 

 (a) Obligations of the United States and agencies thereof; (b) General obligations of the State of South Carolina or any of its political units; (c) Savings and Loan Associations to the extent that the same are insured by an agency of the federal 

government; (d) Certificates  of  deposit where  the  certificates  are  collaterally  secured  by  securities  of  the  type 

described  in  (a) and  (b) above and are held by a  third party as escrow agent or custodian, of a market value not less than the amount of the certificates of deposit so secured, including interest; provided, however, such collateral shall not be required to the extent the same are insured by an agency of the federal government. 

(e) Repurchase agreements when collateralized by securities as set forth in this section. (f) No  load open‐end or  closed‐end management  type  investment  companies or  investment  trusts 

registered  under  the  Investment  Company  Act  of  1940,  as  amended, where  the  investment  is made by a bank or  trust  company or  savings  and  loan association or other  financial  institution when  acting  as  trustee or  agent  for  a bond or other debt  issue of  that  local  government unit, political subdivision, or county treasurer  if the particular portfolio of the  investment company or investment trust in which the investment is made (i) is limited to obligations described in items (a), (b), and (e) of this subsection, and (ii) has among its objectives the attempt to maintain a constant net  asset  value  of  one  dollar  a  share  and  to  that  end,  value  its  assets  by  the  amortized  cost method. 

 The provisions of South Carolina Code Section 6‐5‐10 do not impair the power of the Authority to hold funds in deposit accounts with banking institutions as otherwise authorized by law.  Investments shall have maturities consistent with the time or times when the invested monies will be needed in cash. 

 3. Operating within appropriately established administrative and procedural parameters, the Authority 

shall  aggressively  pursue  optimum  financial  rewards,  while  simultaneously  controlling  its  related expenses.  Therefore, cash management functions, which engender interaction with outside financial intermediaries, shall be conducted in the best financial and administrative interests of the Authority.  

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In  pursuit  of  these  interests,  the  Authority  will  utilize  competitive  bidding  practices  whenever practicable,  affording no  special  financial  advantage  to  any  individual or  corporate member of  the financial or investment community. 

 4. The Chief Financial Officer, shall design and enforce standards and guidelines relating to a variety of 

cash  management  issues,  such  as  the  eligibility  or  selection  of  various  financial  intermediaries; documentation  and  safekeeping  requirements;  philosophical  and  operational  aspects  of  the investment function; and such other functional and administrative aspects of the cash management program which necessitate standard setting in pursuit of appropriate prudence, enhanced protection of assets, or procedural improvements. 

 5. Investments of the Authority, or of funds held in its possession in a fiduciary capacity, shall be made 

with the exercise of that  judgment and care, under circumstances then prevailing, which persons of prudence,  discretion,  and  intelligence  exercise  in  the  management  of  their  own  affairs,  not  for speculation,  but  for  investment,  considering  the  probable  safety  of  their  capital,  as  well  as  the probable income to be derived. 

 The  Authority’s  cash  management  program  seeks  to  achieve  three  objectives  with  regards  to investments:  safety  of  principal,  adequate  liquidity  to meet  daily  cash  needs,  and  a  reasonable  yield commensurate with  the preservation of principal and  liquidity.   At all  times,  the Authority shall remain sufficiently  liquid  to meet  cash  flow  requirements  by matching  investment maturities with  forecasted cash  flow  requirements,  investing  in  securities  with  active  secondary  markets,  and  maintaining appropriate portfolio diversification.    Revenue Policies, including  Revenue Sufficiency and Rate Setting  All water and wastewater  revenues are  recognized on  the accrual basis when  the  related  services are provided and the earnings process is complete.  Services are provided to customers under a rate structure designed to produce revenue sufficient for operating and maintenance costs, capital outlay, debt service, reserves and debt service coverage.  Operating revenues are those that result from providing water and wastewater services and non‐operating revenues include other activities, such as investing, not related to the provision of water and wastewater services.  In order to provide adequate service to its customers, the Authority must receive sufficient total revenue to cover operation and maintenance expenses, planned cash capital outlays, debt payments, and required cash reserves.  While the Authority prepares long‐range rate projections, these projections are reviewed annually  through  the budgetary and  rate‐making process of  the Authority.   Management  recommends rates based upon a cost of service analysis, which  incorporates  the principle of  revenue sufficiency and equity  among  customer  classes.    Rate  recommendations  and  the  supporting  budgets  are  presented through  the Finance Committee  to  the Board  for approval annually.   An analysis  is presented with  the budget  and  rate  recommendation  to  ensure  that  utility  revenues  are  sufficient  to  recover  total  cash needs.       

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The general revenue policies which guide the Authority are outlined as follows:  

sufficient  total  revenue  to  cover  operation  and  maintenance  expenses,  planned  cash  capital outlays, debt payments, and required cash reserves; 

rates based upon a cost of service analysis, which incorporates the principle of revenue sufficiency and equity among customer classes; 

effective  collections  to  assure  that  obligations  to  the  Authority  are  paid  in  a  timely  and appropriate manner to maximize resources and efficiency; and 

conservative  revenue  and  customer  growth  projections  for  consistent  budgeting  and  adequate cash planning.  

Revenues  from  operations  fall  into  three  general  categories:  water  service,  wastewater  service  and ancillary  charges. Ancillary  charges  include  tap  fees, account  set up and penalty  fees, engineering and inspection services, and charges for other miscellaneous services. The Authority has two classes of water and  wastewater  customers:  wholesale  and  retail,  with  retail  further  subdivided  into  residential, commercial, and military customers.   Capital Contribution  Fees:     Capital  contribution  fees  (also  referred  to  as  capacity or  impact  fees)  are assessed to pay the cost of growth to the extent possible.  The Authority collects water and wastewater capacity fees to ensure that current customers do not bear the entire burden of growth. These fees are paid by all new  customers and  represent, on a  residential equivalent unit basis,  the  cost of  the water and/or  wastewater  capacity  represented  by  the  new  account.    Because  the  Authority  does  not  use capacity fees to subsidize operations these contributions do not impact operating income.  The Authority restricts the use of capacity fee revenue to capital  investment  in  its system and these contributions are reported  in the audited Statement of Cash Flows as a capital financing source.   Capacity fees are based upon  a  cost  of  capacity  analysis  and  are  generally  reviewed  every  year,  but  are  increased  only when deemed economically feasible for the Authority.  Commercial and residential real estate developers also construct and then convey to the Authority water and wastewater  systems  that  serve  their  developments.    GASB  33  and  34  define  these  fees  as  non‐operating  revenues and  requires  reporting  the amounts  through  the Statement of Revenues, Expenses and  Changes  in Net  Position.   Developers  convey  primarily  residential  systems  to  the  Authority  upon completion in accordance with plans and specifications approved by the Authority.    Operating Budget Policies  The Authority has no taxing power.   Operational and maintenance costs are funded from customer fees and charges.  The Authority plans, budgets, and manages to assure that current costs are funded through current revenues.    The Authority uses a one‐year operating budget process with an additional three‐year cash and coverage projection  included  to encourage a  longer  term planning and management perspective.   An analysis  is presented with  the  budget  and  rate  recommendation  to  ensure  that  utility  revenues  are  sufficient  to recover total cash needs.   Total cash needs  include annual expenditures to operate the system, capital‐related costs of principal and  interest payments on debt, contributions  to specific  reserves, and capital replacements and improvements that are not debt‐financed. 

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 Budgets are adopted on a basis consistent with accounting principles generally accepted  in  the United States of America (GAAP).  The current operating budget details the Authority’s plans to earn and expend funds for charges incurred for operation, maintenance, certain interest and general functions, and other charges for the fiscal year.  The Authority adopts flexible annual operating and capital budgets. During the year, management is authorized to transfer budgeted amounts between line items within the Authority’s divisions.    Depreciation  expense  is  budgeted  based  upon  the  remaining  lives  of  existing  assets  and estimates  of  new  assets,  including  contributed  capital.  The  capital  budget  or  Capital  Improvement Program (CIP) details the plan to receive and expend cash capital contribution fees, special assessments, grants, borrowings and certain revenues for capital projects.  The CIP budget is discussed in more detail in the section entitled “Capital Budgeting Policy.”  The Controller is responsible for analyzing financial data to present a recommended budget based on the following:  1) historical analysis of actual costs compared to budget; 2) cost increases, including inflation; 3)  coordination with  the  recommended  Cost  of  Service  rates;  4)  new  programs  or  areas  of  emphasis previously  identified, and 5)  customer growth.   This process  is generally  completed and distributed by functional area  to managers  for  review by  the end of  January.   Any material  increases  requested  from management must be clearly documented and  tied  to performance within  the budget documentation.  Manager  reviews generally occur during February and are  required  to be  submitted  to Finance before March.    Finance  compiles  the  functional  budgets,  incorporates  the  annual  calculation  of  the  cost  of service rates, completes a revenue and cash sufficiency analysis, and submits to the Chief Officers for final review.  The Budget Process:  Generally, the budget is completed and compiled in April and formally presented to the  Finance  Committee  in May with  a  public  hearing  in  June.    At  the  same  time,  the  cost  of  human resources is submitted to the Personnel Committee and capital outlay (vehicles and equipment funded by operations) is submitted to the Capital Projects Committee for review.  The complete proposed budget is submitted  to  the  Authority’s  Board  of  Directors  in  May  following  Finance  Committee  review.    The operating budget and proposed  rates are adopted by  resolution of  the Board before  the beginning of each fiscal year (July 1) and after the public notice and hearing as prescribed by state law.    All unexpended and unencumbered appropriations in the operating budget lapse at the end of the fiscal year.  No appropriation for a capital project (Capital Improvement Program)  in the capital budget  lapses until the purpose for which the appropriation was made has been accomplished or abandoned.    Preparation of the operating budget is guided by the following policies:  

Revenue projections  are  to be  conservative but  sufficient  to  cover operation  and maintenance expenses, planned cash capital outlays, debt payments, and required cash reserves. 

Ongoing expenses are not to be funded by a non‐recurring or one‐time revenue source, such as debt. 

Self‐sufficiency is the overall objective of the operating budget and expenditures must be funded either exclusively or primarily by user fee revenues. 

Management must  focus on a performance budget,  identifying and clarifying choices  related  to the provision of on‐going or additional services. 

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In planning expenditures, management will maintain  its  facilities and continuously seek ways  to operate more efficiently. 

Human resource cost proposals are developed to assure that the compensation program reflects the goal of  recruiting and  retaining qualified and excellent employees within  the  constraints of financial resources. 

Adequate operating cash balances are to be maintained, generally equated to three months cash outlay.  

Budgetary Controls:   The Authority maintains budgetary  controls  to ensure  compliance with  legal and Board provisions.  Current expenses are controlled at both the functional and operating division levels by continuously monitoring  costs  compared  to  budget  and  by  reporting  variances  and  other  significant financial data monthly to the Finance Committee.  Managers are responsible for budgetary items that are controllable  at  their organizational  levels.    Since  all expenses  are  controllable  at  some  level,  this dual monitoring  of  expenses  by  both  management  and  the  Finance  Committee  of  the  Board  serves  to strengthen overall budgetary and management controls.     The following policies are adopted as regards budgetary controls:  

The Authority will maintain a budgeting  control  system  that ensures  continual  compliance with the adopted budget and  that  reports any material variances  to  the Finance Committee and  the Board within a timely manner. 

Management will notify  the  Finance Committee and  the Board of Directors of any unbudgeted expenditure that exceeds $100,000 before it is incurred. 

The Finance Committee and the Board of Directors will be provided with interim financial reports comparing actual versus budgeted revenue and expense activity. 

 Capital Expenditures Policy  The objective of  the Authority’s  capital expenditure accounting policy  is  to establish a  set of  standard procedures and policies regarding the  inventory and management of property  in the fixed asset system.  Investments  in  long‐term assets  (plant, property, and equipment) have a major  impact on a company’s future  stream  of  earnings  and  the  risk  of  those  earnings.   As  such,  the  long‐term  investment  (capital budgeting) decision has a significant impact on the value of the company.    Capital  budgeting  is  the  process  of  planning  for  purchases  of  assets  whose  returns  are  expected  to continue beyond one (1) year (the 1‐year period  is arbitrary, but serves as a useful guideline). A capital expenditure  is a material cash outlay that  is expected to generate a flow of future cash benefits  lasting longer  than one year.   For purposes of materiality,  the Authority has defined  this  to be a minimum of $5,000 for equipment purchases (i.e., the equipment itself must cost at least $5,000 without installation and other  incidental costs to be considered a capital  item).   Additionally, for purposes of materiality for BJWSA, the future cash benefits must  last a minimum of three years  in order to be considered a capital asset.  Therefore, if an asset acquisition is less than $5,000 for the major component and/or it cannot be assured that the asset will provide an economic benefit  for a minimum of three years, the  item will be considered a period expense instead of a capital expenditure.  Once purchased (or contributed), all capital items are to be maintained, and depreciated if applicable, on the Fixed Assets Register until disposed.    

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Several different types of outlays may be classified as capital, including the following:  

The purchase of a new piece of equipment, real estate, or a building  in order to expand existing services. 

The  replacement  of  an  existing  capital  asset which  has  been  fully  depreciated  or  has  become obsolete.  (In this case it is important to review what asset is being replaced to determine whether the  replacement  is  just  bringing  the  value  of  the  asset  up  to  what  it  should  be  or  whether economic value to future periods has been added.) 

Expenditures  for  research  and  development  (studies) when  the  cost  can  be  directly  associated with a verifiable fixed asset and the costs are required to create/acquire such asset.   

Capital leases where it can be readily determined that the intention of the lease is to pay for the asset over time. 

Merger and acquisition evaluation when the merger or acquisition actually occurs.  Summary of Significant Accounting Policies Regarding Capital Assets: Property, plant, and equipment in service and construction in progress are recorded at cost, if purchased or constructed.  Maintenance and repairs that do not significantly extend the value or life of property, plant and equipment are expensed as incurred.    Assets  acquired  through  contributions  from  developers  or  other  customers  are  capitalized  at  their estimated fair market value, if available, or at engineers' estimated fair market value or cost to construct at the date of the contribution. Utility systems acquired from other governmental service providers are recorded at the purchase price, limited to fair market value.  Internal engineering costs are capitalized to the extent of direct support and contribution to construction and expansion projects. Costs of studies that directly  result  in  specific  construction  projects  are  capitalized.    Contributions  are  recognized  in  the Statement of Revenues, Expenses and Changes in Net Position when earned.   Interest cost  is capitalized on  the construction of qualified assets,  if borrowings exist  for such projects.  Interest is not capitalized on project costs funded by contributed capital, such as grants, gifts and impact fees.    Interest costs of tax‐exempt borrowings are capitalized net of related  investment earnings on the proceeds.    Interest  costs are not  capitalized  for  small projects  that will be  constructed  in  less  than  six months or for those where the amounts are considered immaterial for purposes of interest capitalization.    The Authority utilizes the straight‐line depreciation method and estimated useful lives of assets in service are as follows: 

  Years Source of supply equipment  15‐50 Water treatment plant  10‐50 Wastewater treatment plant  10‐50 Transmission and distribution systems  10‐50 Structures and improvements, including buildings Equipment 

10‐50 3‐20 

Office furniture, equipment and vehicles  3‐20 Meters  8 

 

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NOTE: Any change  to  the existing significant accounting policies must be  in accordance with GAAP and must be disclosed in the notes to the financial statements.  Additional accounting pronouncements may require additional disclosure (i.e., a change in accounting estimate).  Expenditures  related  to  the Capital  Improvement Program  (CIP) are  reconciled monthly and capitalized when put  into service.   Capital expenditures and accumulated depreciation are reconciled on a monthly basis  and  agreed  to  the  fixed  assets  register, where  applicable.   At  year‐end,  the  Finance department reconciles  all  general  ledger  fixed  asset  accounts  to  the  fixed  asset  system  and  supplies  detailed supporting  evidence  to  the  external  auditors.   Additionally,  the Controller performs periodic  audits of existing  capital  assets  by  distributing  a  physical  inventory  of  assets  to  the  appropriate manager  and requesting confirmation of existence, location, and valuation.       Capital Budgeting Policy  All capital acquisitions must be budgeted  through  the Capital  Improvement Program  (CIP) or as part of the Operations & Maintenance (O&M) annual budget.  For operational equipment purchases, managers, as part of the operating budget, are tasked with:  

evaluating all existing equipment and other operating capital items to determine if useful life has been exceeded, or will be exceeded in the upcoming year,  

determining  if equipment needs to be replaced or purchased to meet new service requirements, and 

estimating the total cost to replace or purchase equipment within the budget period.  These operational equipment purchases, which are not directly part of the water and sewer system, are funded by gross revenue and included in the Operating Budget.  The CIP  is funded by the capital funds generated from capacity fees, transfers from Gross Revenue  into the  Contingency  &  Depreciation  Fund,  the  issuance  of  debt,  the  receipt  of  grants,  and  the Military repayment of  the  Initial System Modifications.   The Authority produces a 10‐year capital  improvement forecast  and  adopts  a  three‐year  capital  improvement  funding  plan  that  is  incorporated  into,  but produced separately, from the Operating Budget.  The CIP is reviewed and updated annually, generally in the  fall  of  each  calendar  year.   By  setting CIP priorities  early  in  the  fiscal  year,  the  full  impact  of  the financial plan can be incorporated into the upcoming operating budget.    

Debt Management Policy  The Authority manages debt in accordance with all applicable law and adopted debt management policy.  In the Bond Resolutions, the Authority covenants and agrees that it will, at all times, prescribe, maintain, and thereafter collect rates and charges for the services and facilities furnished by the Authority, together with other income, that will yield annual Net Earnings in the fiscal year equal to at least one hundred ten percent (110%) of the sum of the annual debt service payments for all bonds outstanding.  “Net Earnings” is defined by the bond resolution to mean,  for the period  in question, the net operating  income of the System  determined  in  accordance  with  generally  accepted  accounting  principles,  adding  back depreciation,  and  including  interest  income  not  restricted  to  bond  construction  and  cash  capital contributions not received by government grants.  

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 The rate covenant in the Bond Resolution obligates the Authority to review rates not less than once a year and  to  revise  such  rates  and  charges  as  necessary  to meet  the  coverage  test.  The  Authority  further covenants in the Bond Resolution that it will maintain rates and charges that are at all times sufficient to provide for the payment of the bonds; to maintain the debt service funds, debt service reserve funds, and any other related funding  instruments related to the debt of the system; to provide for the payment of administrative and operational expenses of the system preserving the system in good repair and working order; and to build and maintain a reserve for depreciation of the system.  Although the Bond Resolutions allow the use of capacity fee revenue (i.e., cash capital contributions)  in the calculation of debt  service coverage,  the Authority has adopted a more stringent  internal policy of maintaining one hundred and twenty‐five percent (125%) debt service coverage without consideration of capacity fee revenue.  The following are the general policies related to debt:  

Long‐term  borrowing  is  restricted  to  capital  improvements  too  extensive  to  be  financed  from current revenues.   

The Authority utilizes capacity fees, to the extent available, for all system growth projects before utilizing debt.   

Proceeds from long term debt will not be used for current, ongoing operations. 

Debt will be retired within a period not to exceed the expected useful life of the capital project. 

The  use  of  any  revenue  anticipation  borrowing will  be  avoided.    However,  if  imperative,  the Authority will attempt to retire/refinance the debt within the same fiscal year as it is incurred. 

Good  communication with  bond  rating  agencies  and  the  State  Revolving  Fund  officers will  be maintained and full disclosure included in every audited financial report. 

The Authority  shall  review  its  outstanding  debt  annually  for  the  purpose  of  determining  if  the financial marketplace will afford  the Authority  the opportunity  to  refund an  issue and  lessen  its debt service costs. 

 Finance will monitor debt on a monthly basis by reviewing new debt, ratios (such as debt to equity), and debt  service  coverage.    Further,  any  projections made  for  the  capital  improvement  program  or  the operating budget must  include considerations of new borrowings and debt service coverage  (as well as the  rate  impact  to  customers)  to  ensure  adequate  revenue  and  cash  sufficiency  to  maintain  the Authority’s level of credit.    The  debt  policy  and  the  CIP must  be  coordinated  to  assure  that  debt  is  used  for  priorities  and  that projects  are  considered  both  on  (1)  their  merit  as  important  infrastructure  and  (2)  on  their  credit worthiness.   The Chief  Financial Officer  is  responsible  for ensuring  that  the CIP  is  considered as a  key component of debt analysis.           Financial Risk Management Policy  The term risk refers to a possible loss or other adverse event that has the potential to interfere with the Authority’s  financial  stability  or  the  ability  to  fulfill  its mission  in  providing  services.    Because  risk  is inherent in most productive activities, even the most conscientious efforts cannot eliminate all risk; they 

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can, however, help the Authority avoid or reduce the impact of risk on operations. As noted in the “Cash and  Investment Management Policy,” all aspects of  cash management operations  shall be designed  to ensure the absolute safety and integrity of the Authority’s financial assets.  The overall financial objective is to provide the highest possible income support to the Authority with a very low risk of loss of principal.  The Authority employs a broad‐based process to  identify risks and to develop the action plans that are required to address them.  In addition to maintaining sufficient resources to address financial risk through the Contingency and Depreciation Fund, the Authority insures against damage to property and equipment as well as liability for general claims, and participates with the State Accident Fund in providing workers’ compensation coverage to  limit exposure to risk.   Consultants or  independent carriers generally provide rates based upon actuarial studies of risk and the Authority performs a  ‘cost versus benefit’ analysis to determine appropriate coverage.    

Financial Condition & Trends 

Management believes the Authority’s financial condition remains stable as a result of stringent financial planning and conservative budgeting.  The Authority identifies and responds to external factors, while still maintaining a fiscally sound organization and delivering the  level of service demanded by  its customers. Today’s  utility  financial  managers  must  be  well‐rounded,  strategic  business  planners.    Regulatory compliance, fluctuating demand, technology advances, a changing workforce, and the desire to optimize efficiencies  within  the  system  have  all  become major  factors  in  the  financial management  of  water utilities throughout the country.  The Authority has experienced  fluctuating customer usage  trends over  the  last several years.   Revenue forecasts  for  fiscal  year  2016  use  a  three  year  averaged  per  customer  usage with  customer  growth layered in.  Utilizing a three year average, rather than a single year, results in normalized customer usage projections.    Individual  customer usage  for  fiscal  year  2016  is not projected  to  increase, however  the increase  in  number  of  customers,  combined  with  the  adjustments  in  rates,  leads  to  an  increase  in revenue.   The  forecast  includes 725 new  customers  for both water and wastewater,  compared  to 600 projected customers for water and wastewater budgeted  in prior year.   At June 30, 2014, the Authority served 50,368 water customers, with approximately 66% also receiving wastewater services.   The 2016 budget projects 51,292 and 52,017 water customers as of June 30, 2015 and 2016, respectively.    Rate increases have been included in the FY2016 operating budget and were based upon the cost of service model.  A Basic Facility Charge (BFC) is imposed on all water and sewer customers on a monthly per service basis.  The basic facility charge remained the same at $7.00 for both residential water and irrigation.  For commercial water and irrigation customers the basic facility charge remained the same at $9.00.  The volumetric charge for residential and commercial water increased 1.5% from $3.46 to $3.51 per thousand gallons.  The volumetric charge for residential and commercial irrigation increased 3% from $3.60 to $3.71 per thousand gallons.  Wholesale water rates increased 1%‐2% for the seven wholesale areas.  For residential and commercial sewer customers the basic facility charge remained the same at $9.00; however the volumetric charge increased 3% from $6.10 to $6.28 per thousand gallons.  This resulted in the residential sewer cap of $52.00 increasing to $53.00 per month.  Bulk commercial sewer rates increased 1%.  

 

TfirA$a Ttadclcrtco AWWtassstmt

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20

enses is preell  as  estimaough 2014.  T, wages, emincrease  in e 32) and thed (page 31)

hat integrateget.    These t service coted  revenuedepreciationthan  the casd  for  contining capital eg Cash Analydebt service,

ensuring  thasses  that arce motivatioplanning to get demonstthe needs ot  consideratenvironmento  fluctuat

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mer  demans in a fiscallers.    

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he projectedto  audited

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  21

Commercial Irrigation Minimum $9.00 Basic Facil ities  Charge

Usage $3.71 per Thousand gallons

Commercial Water Minimum $9.00 Basic Facil ities  Charge

Usage $3.51 per Thousand gallons

Residential Irrigation Minimum $7.00 Basic Facil ities  Charge

Usage $3.71 per Thousand gallons

Residential Water Minimum $7.00 Basic Facil ities  Charge

Usage $3.51 per Thousand gallons

Raw Water Fixed O&M Charge $5,850.00 per Month

Commercial Contract Usage $0.08 per Thousand gallons

Reverse Osmosis Fixed O&M Charge $5,300.00 per Month

Commercial Contract Usage $3.88 per Thousand gallons

Return Water Fixed O&M Charge $3,200.00 per Month

Commercial Contract Usage $0.06 per Thousand gallons

Wholesale Military $2.37 per Thousand gallons

Area A2 $2.65 per Thousand gallons

Area A3 $2.63 per Thousand gallons

Area B1 $2.31 per Thousand gallons

Area B2 $2.57 per Thousand gallons

Area B3 $1.76 per Thousand gallons

Commercial Minimum $9.00 Basic Facil ities  Charge

$6.28 per Thousand gallons

Bulk Commercial Minimum $9.00 Basic Facil ities  Charge

$5.35 per Thousand gallons

Residential Minimum $9.00 Basic Facil ities  Charge

$6.28 per Thousand gallons

Maximum per month $53.00 Residential  Maximum 

Reclaimed Water Basic Facilities Charge $9.00 Basic Facil ities  Charge

Fixed O&M Charge:

     NOB Golf Course Irrigation $460.00 per Month

     SOB Golf Course Irrigation $200.00 per Month

     SOB Residential/Commercial  Irrigation $2,000.00 per Month

Usage $0.25 per Thousand gallons

$1,200.00 June 1, 2007

$2,760.00 June 1, 2007$3.00 June 1, 2007$9.20 June 1, 2007Commercial Sewer per gpd (minimum 200 gpd)

Beaufort‐Jasper Water & Sewer RatesEffective July 1, 2015

WATER

SEWER

Capital Contribution/Capacity Fees

Residential Water per REU

Residential Sewer per REUCommercial Water per gpd (minimum 300 gpd)

 

Comm

Resid

Comm

Resid

mercial Minimum

Usage

ential Minimum

Usage

mercial Minimum

ential Minimum

Max per 

7/1/06

m $5.0

$3.3

m $5.0

$3.3

7/1/06

m $5.0

$5.3

m $5.0

$5.3

month $42.0

6 7/1/07 7/

0 $5.00

2 $3.32

0 $5.00

2 $3.32

6 7/1/07 7/

0 $5.00

0 $5.30

0 $5.00

0 $5.30

0 $42.00 $

/1/08 7/1/09

$6.00 $6.00

$3.32 $3.32

$6.00 $6.00

$3.32 $3.32

/1/08 7/1/09

$6.00 $6.00

$5.60 $5.60

$6.00 $6.00

$5.60 $5.60

$45.00 $45.00

Retail Wa

Retail Waste

22

7/1/10 7/1/

$6.00 $

$3.32 $

$6.00 $

$3.32 $

7/1/10 7/1/

$6.00 $

$5.60 $

$6.00 $

$5.60 $

$45.00 $4

ater Rate Com

ewater Rate Co

Effective Date

Effective Date

/11 7/1/12

6.00 $6.00

3.46 $3.46

6.00 $6.00

3.46 $3.46

/11 7/1/12

6.00 $6.00

6.05 $6.05

6.00 $6.00

6.05 $6.05

8.00 $48.00

mparisons

omparisons

7/1/13 7/1/1

$6.00 $9.

$3.46 $3.

$6.00 $7.

$3.46 $3.

7/1/13 7/1/1

$6.00 $9.

$6.05 $6.

$6.00 $9.

$6.05 $6.

$48.00 $52.

14 7/1/15

.00 $9.00 Ba

.46 $3.51 pe

.00 $7.00 Ba

.46 $3.51 pe

14 7/1/15

.00 $9.00 Ba

.10 $6.28 pe

.00 $9.00 Ba

.10 $6.28 pe

.00 $53.00 Re

sic Facil ities  Char

r Thousand gallon

sic Facil ities  Char

r Thousand gallon

sic Facil ities  Char

r Thousand gallon

sic Facil ities  Char

r Thousand gallon

sidential  Maximum

ge

s

ge

s

ge

s

ge

s

m 

 

Whole

  Wate

esale Military

er Area A2‐Wars

Area A3‐Fripp

Harbor Island

Area B1‐Calla

Area B2‐Wate

Creek

Area B3‐Hilton

saw Eustis  & Oaks

p Island PSD and 

d

wassie Island

er Oak Utility/Moss  

n Head PSD1

7/1/06 7/1/0

$1.69 $1

$2.15 $2

$2.15 $2

$1.64 $1

$2.02 $2

$1.45 $1

07 7/1/08 7/

.69 $1.82

.15 $2.15

.15 $2.15

.64 $1.86

.02 $2.02

.45 $1.58

Wholesale W

E

23

/1/09 7/1/10

$1.82 $1.82

$2.15 $2.15

$2.15 $2.15

$1.86 $1.86

$2.02 $2.02

$1.58 $1.58

Water Rate Com

Effective Date

7/1/11 7/1/1

$2.02 $2.

$2.38 $2.

$2.38 $2.

$2.06 $2.

$2.30 $2.

$1.58 $1.

mparisons

12 7/1/13 7/

02 $2.02

38 $2.38

38 $2.38

06 $2.06

30 $2.30

58 $1.58

/1/14 7/1/15

$2.32 $2.37

$2.62 $2.65

$2.60 $2.63

$2.26 $2.31

$2.54 $2.57

$1.74 $1.76

per Thousand gallo

per Thousand gallo

per Thousand gallo

per Thousand gallo

per Thousand gallo

per Thousand gallo

ns

ns

ns

ns

ns

ns

  24

FY16 Effective

Charge Charge Description Date1

$20.00  For administrative costs of establishing or transferring new water and 

sewer accounts

1‐Jul‐11

$75.00  Applies to new service or same day transfer 1‐Jul‐15

$30.00  For handling fees and charges associated with the return of a payment 

from a financial institution, etc.

1‐Jul‐03

1.50% Monthly penalty applied to all retail account balances five (5) days after 

the due date

1‐Jul‐03

$50.00  Applied to all retail accounts 30 days after the due date, prior to service 

termination

1‐Jul‐15

$30.00  For restoration of service after delinquent payment is made 1‐Jul‐01

2

1‐Jul‐14

¾” Reduced Pressure (RP) $300.00 

1” RP $400.00 

2” RP $500.00 

¾” Double Check Valve Assembly $300.00 

1” DCVA $400.00 

2” DCVA $500.00 

Service call and actual costs, plus 30% 1‐Jul‐01

For annual inspection and testing of cross connection devices 1‐Jul‐01

< or = 6” $75.00 

> 6” $125.00 

3 1‐Jul‐14

$175.00  Plus Operations hourly Labor Charge

$125.00  Plus Operations hourly Labor Charge

$600.00  Plus Operations hourly Labor Charge

$200.00  Plus Operations hourly Labor Charge

$200.00  Plus Operations hourly Labor Charge

$400.00  Plus Operations hourly Labor Charge

$1,000.00  Plus Operations hourly Labor Charge

$400.00  Plus Operations hourly Labor Charge

       100kw, 120/240/208, 1/3 $400.00  Plus Operations hourly Labor Charge

       80kw, 110/220, 1/3 $325.00  Plus Operations hourly Labor Charge

       4000w,110/220, 1 $150.00  Plus Operations hourly Labor Charge

       5000w, 110/220, 1 $175.00  Plus Operations hourly Labor Charge

       2200w, 110/220, 1 $125.00  Plus Operations hourly Labor Charge

$500.00  Plus Operations hourly Labor Charge

$800.00  Plus Operations hourly Labor Charge

$350.00  Plus Operations hourly Labor Charge

4 Monthly charge for fire line availability 1‐Nov‐99

$4.50 

$6.50 

$8.50 

$10.50 

$12.50 

5 For laboratory analysis performed under contract to wholesale customers 

(see attached Lab Analysis Fees worksheet)

1‐Jul‐13

6

$100.00  For unauthorized meter tampering (i.e., turn‐on, etc.) 1‐Jul‐05

$75.00  Reset meter 1‐Jul‐15

$100.00  Plus actual material cost, plus 30% 1‐Jul‐05

For  testing at customer’s request; waived if meter is in error 1‐Jul‐01

¾” – 1” $75.00 

1‐1/2” and larger $400.00  Charge for meters over 1‐1/2” reflects increased labor requirements

7 Assessed to contractor, etc., responsible for the mobilization 1‐Jul‐01

$500.00  Plus actual costs, plus 30%

$1,000.00  Plus actual costs, plus 30%

On pipes < 12”

Mobilization Charges

Meter Tampering

Meter Damage 

Meter Testing Fee

Back Flow Prevention Installation

Administrative Charges

Account Service Charge/New Service

Returned payment fee

Late payment penalty

Delinquent account fee

Back Flow Prevention 

Trip Fee

Back Flow Prevention Repairs

Standby Generators

Air Compressor w/ Attachments

Arrow Board

Equipment Use Fee (8-hour day, ½ day minimum)

Boom Truck

Portable Light Unit

Portable Trailer Mounted Pump

Meter Fees

Reset Fee

Same Day Service

On pipes > or = 12”

Charge Type

Beaufort‐Jasper Water & Sewer AuthorityAncillary Charges

FY 2016

Back Flow Prevention Testing

6”

8”

10”

> or = 12”

Track Hoe

Utility Service Truck

Lab Analysis Fees

¾” – 4”

Rubber Tire Hoe

Sewer Vac Truck

Small Track Hoe (Hydraulic Small Excavator)

Fire Lines, private

Tanker Charge

  25

FY16 Effective

Charge Charge Description Date8 $40.00  Per hour  1‐Jul‐11

9 1‐Jul‐01

REU‐Residential Equivalent Unit/CEU‐Commercial Equivalent Unit 1‐Jul‐06

$25.00 

$50.00 

   All plans resubmitted for review are charged ½ of original plan review

< or = 150 REU (Residential Equivalent Units) $300.00  1‐Jul‐05

> 150 REU $600.00  1‐Jul‐05

Construction Phase Review/REU $40.00 Maximum value removed 1‐Jul‐05

< or = 150 REU $500.00  1‐Jul‐05

> 150 REU $1,000.00  1‐Jul‐05

Blanket Easement Recording $150.00  Each 1‐Jul‐11

Specific Easement Recording $250.00  Each 1‐Jul‐11

Pump Station Site Recording $350.00  Each 1‐Jul‐11

Using "Non‐BJWSA Standard" Documents $600.00  Each 1‐Jul‐11

10

$150.00  Equivalent to average 2‐month residential bill 1‐Jul‐02

Refundable upon account closing; additional irrigation meter deposit not 

required if a water deposit is on hand

1‐Jul‐02

¾” $150.00 One month’s typical bill at 7kgal/month, escalated according to equivalent 1” $150.00 

1‐1/2” $150.00 

2” $175.00 

3” $345.00 

4” $550.00 

6” $1,100.00 

8” $1,760.00 

10” $2,530.00 

12” $8,250.00 

1.5 times the single water deposit fee 1‐Jul‐02

¾” $150.00 

1” $150.00 

1‐1/2” $150.00 

2” $265.00 

3” $515.00 

4” $825.00 

6” $1,650.00 

8” $2,640.00 

10” $3,795.00 

12” $12,375.00 

11 1‐Jul‐15

$35.00 

$100.00 

12 1‐Jul‐12

Deposit ‐ 5/8" Meter N/A Refundable  Deposit ‐ 2" Meter $1,500.00  Refundable  Setup/breakdown $75/$75Base charge $18.00  Per monthUsage $3.46  Per kgal

Deposit ‐ 5/8" Meter $500.0  Refundable  Deposit ‐ 2" Meter $1,500.00  Refundable  Setup/breakdown $75/$75Base charge $18.00  Per monthUsage $3.46  Per kgal

Deposit ‐ 5/8" Meter $500.0  Refundable  Deposit ‐ 2" Meter $1,500.00  Refundable  Annual inspection $75.00 Base charge $18.00  Per monthUsage $3.46  Per kgal

Temporary Hydrants

7‐Day

Security Deposits

After Hours

Commercial Security Deposit (water)

Commercial Security Deposit (water AND sewer)

Service Calls

Business Hours

Tanker

3‐Month

Residential Security Deposit

Beaufort‐Jasper Water & Sewer AuthorityAncillary Charges

Record Drawing Conversion to GIS

Legal Documents

Water/Sewer Availability Letter:

Plan Review (relieved for resubmits)

          < = 150 REU/CEU     

          > 150 REU/CEU

FY 2016

Charge Type

Project Development Fees

Operations Labor Charge for work incurred due to 

  26

FY16 Effective

Charge Charge Description Date13

$0.50  Per kgal 1‐Jul‐95

$90.00  Per kgal 1‐Jul‐10

$270.00  Per kgal 1‐Jul‐11

$30.00  Per Month 1‐Jul‐08

Dewatering $500.00  Per dry ton 1‐Jul‐05

Application $400.00  1‐Jul‐01

Non‐Significant Discharge $300.00  1‐Jul‐01

Significant Discharge

   Without Pretreatment $500.00  1‐Jul‐01

   With Pretreatment $1,000.00  1‐Jul‐01

BOD > 250 mg/l $0.35  Per lb. 1‐Jul‐05

TSS > 250mg/l $0.60  Per lb. 1‐Jul‐05

Ammonia $1.50  Per lb. 1‐Jul‐05

$300.00  For costs or terminating sewer service due to non‐payment of charges or 

other violations

14

1‐Jul‐15

Asset Tampering Fee $100.00  Plus estimated water loss @ 3.50/kgal

Construction Fee $200.00  Cost of tapping/untapping line

$500.00  In magistrate court, plus estimated water loss @ 3.50/kgal

Effective

Charge Description Date1 $50.00  1‐Oct‐95

2 1‐Jul‐13$75.00 

$100.00 

3$500.00  1‐Jul‐95

Actual Cost 1‐Jul‐08

Actual Cost

4 1‐Jul‐95$200.00 

$300.00 

$400.00 

$500.00 

$600.00 

$700.00 

5$250.00  For early taps (within 60 days after permit to operate is issued) for BJWSA 

financed waterline extensions into existing neighborhoods (non‐developer)

1‐Jul‐05

$600.00  1‐Jul‐13

$725.00  1‐Jul‐13

$875.00  1‐Jul‐13

Actual cost 1‐Jul‐15

6 1‐Jul‐11$300.00 

$500.00 

$750.00 18” and larger

Beaufort‐Jasper Water & Sewer AuthorityTap Fees and Related Charges

FY 2016

FY16 

Charge

> 1‐1/2" – Contact BJWSA for GPM

Field Ops Support for System Connections8” and smaller

10”‐16”

Commercial Tap Quotes

Sewer Inspection FeeFirst inspection

Second inspection

Sewer Tap Fees4” Connection to existing tap

4” Connection requiring new tap

> 4”

Wet Taps 2” and smaller

4”

6”

8”

10”

12”

Water Tap Fees¾” Model 25 – 25 GPM Maximum

¾” Model 25 – 25 GPM Maximum

¾” Model 35 – 35 GPM Maximum

1”  Model 70 – 70 GPM Maximum

Charge 

Disconnect (Cut Off) Fee

Sludge Handling

Pretreatment Permits

Extra Strength Surcharges

Effluent Disposal Fee

Septage Tipping Fee

Septic Truck Clean‐out Fee

Residential Grinder Maintenance Fee

Wastewater Program Fees 

Charge Type

FY 2016

Water Theft Fine

First Offense

Ancillary Charges

Second Offense

Annual Admin. & Inspection

Beaufort‐Jasper Water & Sewer Authority

  27

Method BJWSA

Parameter Reference Qty Matrix CostpH‐Lab EPA 150.1 1 Aqueous $10.00 

pH‐Field EPA 150.1 1 Aqueous $15.00 

Turbidity SM 2130B 1 Aqueous $10.00 

Turbidity‐Field SM 2130B 1 Aqueous $15.00 

Conductivity‐Lab SM 2510B 1 Aqueous $10.00 

Conductivity‐Field SM 2510B 1 Aqueous $15.00 

Total Residual Chlorine‐Lab SM 4500CLG 1 Aqueous $10.00 

Total Residual Chlorine‐Field SM 4500CLG 1 Aqueous $15.00 

Free Residual Chlorine‐Lab SM 4500CLG 1 Aqueous $10.00 

Free Residual Chlorine‐Field SM 4500CLG 1 Aqueous $15.00 

Total Coliform/E. Coli SM 9223B 1 Aqueous $30.00 

Fecal Coliform SM 9221C E 1 Aqueous $50.00 

Heterotrophic Bacteria SM 9215B 1 Aqueous $50.00 

Enterococci Enterolert 1 Aqueous $50.00 

Alkalinity SM 2320B 1 Aqueous $20.00 

Calcium‐Hardness SM 3500CAD 1 Aqueous $20.00 

Fluoride SM 4500F‐C 1 Aqueous $25.00 

Chloride SM 4500CL‐B 1 Aqueous $25.00 

Total Phosphorous SM 4500 PE 1 Aqueous $30.00 

Orthophosphate EPA 365.2 1 Aqueous $25.00 

Ammonia‐distilled SM 4500NH3F 1 Aqueous $35.00 

Nitrite SM 4500‐NO2 1 Aqueous $25.00 

Nitrate SM4500‐NO3 / EPA 9210A /  /  1 Aqueous $25.00 

Biochemical Oxygen Demand SM 5210B 1 Aqueous $50.00 

Total Organic Carbon SM 5310B 1 Aqueous $30.00 

Total Suspended Solids SM 2540D 1 Aqueous $30.00 

Total Dissolve Solids SM 2540C 1 Aqueous $30.00 

$75.00 

Weekends and holidays excluded unless prior approval from Laboratory Manager.

BJWSA sampling containers will be provided with appropriate preservatives.

Sample Pick‐up Per day

Terms and Additional Information:

Based on business days after sample receipt.

Beaufort‐Jasper Water & Sewer AuthorityLab Analysis Fees

Additional Service:

FY 2016

  28

Operating revenues: 2015 Budget 2015 Projected 2016 Budget

Water

Civil ian wholesale 2,413,540               2,222,600                 2,265,400            1.93%

Military wholesale 1,268,120               1,224,010                 1,261,700            3.08%

Retail 20,335,210             20,276,470              20,828,900          2.72%

Military retail 1,260,050               1,263,140                 1,260,100            ‐0.24%

Other 2,485,900               2,828,800                 2,808,200            ‐0.73%

Total  water revenues 27,762,820             27,815,020              28,424,300          2.19%

Wastewater

Service 17,494,850             17,965,840              18,786,600          4.57%

Military retail 3,227,340               3,246,600                 3,227,300            ‐0.59%

Other 172,000                  196,150                    205,000               4.51%

Total  wastewater revenues 20,894,190             21,408,590              22,218,900          3.78%

Total  operating revenues 48,657,010             49,223,610              50,643,200          2.88%

Operating expenses:

Water

Water treatment 4,345,950               4,016,670                 4,314,890            7.42%

Transmission and distribution 3,642,410               3,660,810                 3,883,680            6.09%

Source of supply 605,480                  555,510                    637,320               14.73%

Laboratory and testing 360,960                  407,630                    398,240               ‐2.30%

Engineering and construction services 317,760                  316,100                    326,020               3.14%

Mapping 105,850                  63,460                      80,700                  27.17%

Customer service 771,650                  750,590                    801,500               6.78%

Bill ing & meter reading 566,430                  534,870                    597,290               11.67%

Financial  services 658,280                  663,190                    706,300               6.50%

Information technology 643,480                  633,770                    733,370               15.72%

General  and administrative 1,848,740               1,665,180                 1,914,140            14.95%

Franchise fee 667,400                  678,900                    704,000               3.70%

Total  water operating expenses  before depreciation 14,534,390             13,946,680              15,097,450          8.25%

Wastewater

Wastewater treatment 2,758,660               2,944,990                 2,918,280            ‐0.91%

Collection and transmission 3,613,270               3,680,120                 3,843,650            4.44%

Wastewater disposal 273,000                  255,280                    290,940               13.97%

Sludge management 320,210                  323,930                    322,060               ‐0.58%

Laboratory and testing 303,110                  271,770                    304,850               12.17%

Engineering and construction services 211,780                  210,700                    217,260               3.11%

Mapping 70,530                     42,300                      53,770                  27.12%

Customer service 514,420                  499,740                    534,320               6.92%

Bill ing & meter reading 377,880                  356,860                    398,460               11.66%

Financial  services 438,860                  442,090                    470,840               6.50%

Information technology 428,900                  422,440                    488,910               15.73%

General  and administrative 1,232,920               1,110,320                 1,276,080            14.93%

Franchise fee 553,800                  577,840                    596,200               3.18%

Total  wastewater operating expenses  before deprec. 11,097,340             11,138,380              11,715,620          5.18%

Total  operating expenses  before depreciation 25,631,730             25,085,060              26,813,070          6.89%

Depreciation ‐ water 10,455,700             10,636,400              10,799,300          1.53%

Depreciation ‐ wastewater 13,310,700             13,574,600              13,600,300          0.19%

Total  operating expenses 49,398,130             49,296,060              51,212,670          3.89%

Operating income (loss) (741,120)                 (72,450)                     (569,470)              ‐686.02%

Non‐operating revenue (expense):

Interest income 984,000                  876,580                    953,140               8.73%

Easement revenue 300                          345                            300                       ‐13.04%

Military Construction revenue 393,490                  362,170                    75,000                  ‐79.29%

Gain (loss) on disposal  of assets 50,000                     103,670                    75,000                  ‐27.66%

Interest expense (4,926,670)              (4,918,250)               (4,633,970)           5.78%

Total  non‐operating revenue (expense) (3,498,880)              (3,575,485)               (3,530,530)           1.26%

Decrease in net position before capital contributions (4,240,000)              (3,647,935)               (4,100,000)           ‐12.39%

Capital contributions:

Grant revenue ‐                           29,500                      ‐                        ‐100.00%

Capacity fees 1,500,000               2,736,200                 2,050,000            ‐25.08%

Developer contributions  of systems 2,950,000               2,142,215                 2,700,000            26.04%

Total  capital  contributions 4,450,000               4,907,915                 4,750,000            ‐3.22%

Increase (Decrease) in Net Position 210,000                  1,259,980                 650,000               ‐48.41%

Beaufort ‐ Jasper Water and Sewer Authority

 Budget Vs. 

Projected 

Pro Forma Statement of Revenue, Expenses, and Changes in Net Position ‐ For Analytical Purposes Only

For the year ended June 30, 

29 

Projected Budgeted

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

Wholesale Water 4,018,595$         3,767,300$          3,559,950$          2,919,396$          3,334,072$         3,743,344$         3,374,870$         3,138,992$         3,446,610$         3,527,100$        

Retail Water 18,205,237         18,796,242          18,049,788          17,275,216          19,152,894         19,494,517         18,566,602         18,725,933         20,276,470         20,828,900        

Military Privatization Water ‐                        ‐                         1,018,345            1,222,836            1,222,836           1,278,564           1,278,564           1,278,564           1,263,140           1,260,100          

Retail Sewer 12,073,009         12,972,288          13,812,013          13,704,312          14,287,345         15,741,708         15,781,808         16,312,618         17,965,840         18,786,600        

Military Privatization Sewer ‐                        ‐                         2,312,815            2,770,714            2,784,593           3,342,936           3,342,936           3,342,936           3,246,600           3,227,300          

Other Revenue 3,374,090           2,802,724            1,960,584            2,624,371            2,145,156           2,198,266           2,393,179           3,242,743           3,024,950           3,013,200          

    Total operating revenues 37,670,931         38,338,554          40,713,495          40,516,845          42,926,896         45,799,335         44,737,959         46,041,786         49,223,610         50,643,200        

Water:

Source of Supply  620,600               505,623                555,520                501,527                533,538               618,147               555,671               578,280               555,510               637,320              

Water Treatment 3,593,936           3,874,657            4,190,575            3,564,370            3,953,612           4,190,573           4,223,477           4,061,399           4,016,670           4,314,890          

Transmission & Distribution 3,635,662           3,577,694            3,174,085            3,032,944            3,287,614           3,658,777           3,461,589           3,495,858           3,660,810           3,883,680          

Laboratory and Testing 300,199               312,074                330,604                322,716                328,279               341,217               364,699               358,114               407,630               398,240              

Franchise Fee 585,534               581,427                576,723                585,638                603,169               620,100               637,516               645,787               678,900               704,000              

Depreciation 7,390,944           8,446,036            9,477,409            9,539,769            9,877,191           10,132,598         10,297,106         10,270,990         10,636,400         10,799,300        

General and Administrative 4,419,093           3,852,378            4,619,543            4,727,837            4,433,291           4,524,092           4,790,255           4,465,804           4,627,160           5,159,320          

Wastewater

Collection and Transmission 2,552,008           3,013,987            3,359,529            3,148,077            3,190,301           3,409,170           3,525,964           3,510,061           3,680,120           3,843,650          

Wastewater Treatment 2,598,325           2,778,744            3,035,845            2,875,273            2,781,765           2,893,497           2,866,574           2,686,591           2,944,990           2,918,280          

Wastewater Disposal 171,786               194,520                211,795                196,800                251,607               222,731               171,846               247,053               255,280               290,940              

Sludge Management 199,663               227,617                297,986                321,882                333,722               321,885               350,759               297,313               323,930               322,060              

Laboratory and Testing 275,117               352,539                372,472                352,528                374,336               377,156               396,148               294,310               271,770               304,850              

Franchise Fee 371,406               426,767                441,650                456,017                465,377               489,156               517,373               536,290               577,840               596,200              

Depreciation 9,535,722           9,692,106            11,645,562          12,588,218          12,794,708         13,241,478         13,317,619         13,401,852         13,574,600         13,600,300        

General & Administrative 2,495,456           2,564,795            3,059,600            3,164,995            2,969,669           3,047,829           3,186,531           2,978,723           3,084,450           3,439,640          

    Total operating expenses 38,745,451         40,400,964          45,348,898          45,378,591          46,178,179         48,088,406         48,663,127         47,828,425         49,296,060         51,212,670        

Operating income (loss) (1,074,520)         (2,062,410)          (4,635,403)          (4,861,746)          (3,251,283)         (2,289,071)         (3,925,168)         (1,786,639)         (72,450)               (569,470)            

Adjustments to derive net earnings:

Interest income 2,057,398           1,603,877            309,022                56,627                  61,600                 372,869               349,851               341,168               876,580               953,140              

Contributed Capital‐cash 11,768,105         6,948,506            2,174,551            629,060                764,679               1,857,518           1,027,950           1,136,817           1,781,160           2,050,000          

Depreciation expense 16,926,666         18,138,142          21,122,971          22,127,987          22,671,899         23,374,076         23,614,725         23,672,842         24,211,000         24,399,600        

Net Earnings per bond resolution 29,677,649$      24,628,115$       18,971,141$       17,951,928$       20,246,895$      23,315,392$      21,067,358$      23,364,188$      26,796,290$      26,833,270$     

Total debt service paid 10,890,776$      12,341,682$       11,973,349$       10,788,289$       12,469,603$      12,339,200$      12,871,730$      13,489,221$      12,986,141         13,733,840        

Debt coverage 2.73                      2.00                       1.58                       1.66                       1.62                      1.89                      1.64                      1.73                      2.06                      1.95                     

Debt coverage without capacity fees 1.64                      1.43                       1.40                       1.61                       1.56                      1.74                      1.56                      1.65                      1.93                      1.80                     

The debt service figures  include parity debt paid by the authority.  As  presented in the official  statement,  general  & administrative includes  engineering & mapping, customer service, bill ing & meter reading, 

 information technology, financial  services, and other general  & administrative functions.

Beaufort‐Jasper Water & Sewer AuthorityFiscal Year Ended June 30,

30

31

Operat

Equity 

Curren

DSC (ex

ting Ratio

to Long‐Term De

t Ratio

xcl. CC Fees)

2007 20

1.73 1.7

ebt 1.80 2.0

4.18 3.3

1.64 1.4

08 2009 2

72 1.68 1

08 2.00 1

35 2.89 2

43 1.40 1

2010 2011

1.74 1.83

1.98 2.12

2.33 2.79

1.61 1.56

RATIO

32

2012 2013

1.85 1.79

2.23 2.17

1.75 2.25

1.74 1.56

O ANALYSIS

2014

201

Projec

1.91 1.9

2.26 2.4

1.98 2.8

1.65 1.9

15 

ction

2016 

Budget E

96 1.89

44 2.45

84 3.24

93 1.80

2017 

Estimate

2018

Estima

1.87 1.85

2.41 2.57

3.27 3.11

2.02 1.90

8 

ate

2019 

Estimate

5 1.83

7 2.66

1 3.20

0 1.90

33

34

July August September October November December January February March April May June TOTALWHOLESALE:

Volume(kgals)

Military 56,191          55,075             47,266             47,567              38,969             38,728             38,471             31,965             34,377             39,778             49,272             55,865               533,524         

Area A2 2,704             2,396                2,287                2,065                 2,171                1,995                2,036                2,031                1,621                1,827                2,096                2,653                 25,882            

Area A3 30,334          24,012             19,059             17,930              13,992             11,300             9,285                8,158                11,515             16,374             20,259             25,043               207,263         

Area B1 9,209             8,452                7,305                7,305                 6,600                4,687                4,730                4,168                5,122                5,838                9,193                9,818                 82,427            

Area B2 16,465          14,384             13,355             13,245              10,322             8,968                8,590                6,829                9,474                12,609             16,011             15,818               146,072         

Area B3 45,000          40,000             48,000             98,000              106,000           111,000           100,000           68,000             50,000             46,000             43,000             43,000               798,000         

Total 159,903        144,321           137,271           186,112            178,054           176,679           163,112           121,151           112,109           122,426           139,832           152,196            1,793,167      Revenue

Military 130,400$      130,600$         111,900$         112,700$          92,400$           91,800$           91,200$           75,800$           81,500$           94,200$           116,800$         132,400$          1,261,700$    

Area A2 7,100             6,300                6,100                5,500                 5,800                5,300                5,400                5,400                4,300                4,800                5,600                6,900                 68,500            

Area A3 78,900          63,200             50,100             47,200              36,800             29,700             24,400             21,500             30,300             43,100             53,300             65,900               544,400         

Area B1 20,800          19,500             16,900             16,900              15,200             10,800             10,900             9,600                11,800             13,500             21,200             22,700               189,800         

Area B2 41,800          37,000             34,300             34,000              26,500             23,000             22,100             17,600             24,300             32,400             41,100             40,700               374,800         

Area B3 78,300          70,400             84,500             112,200            118,200           123,400           113,900           83,700             70,900             81,000             75,700             75,700               1,087,900      

Total 357,300$      327,000$         303,800$         328,500$          294,900$         284,000$         267,900$         213,600$         223,100$         269,000$         313,700$         344,300$          3,527,100$    

RETAIL:Volume(kgals)

Residential 344,884        309,911           313,740           274,358            268,976           230,378           200,915           190,241           183,590           240,694           312,993           350,223            3,220,905      

Commercial 84,849          82,069             80,860             77,097              76,644             73,158             66,718             69,706             68,747             72,577             76,399             82,015               910,840         

Special  Commercial 173,800        181,200           112,500           ‐                          12,100             110,700           104,100           81,000             86,000             146,300           161,400           161,500            1,330,600      

Residential  Irrigation 24,304          22,271             21,342             18,063              17,859             10,460             5,967                4,733                4,608                8,632                17,064             24,344               179,646         

Commercial  Irrigation 31,123          29,687             27,956             26,330              23,925             15,302             9,751                7,540                7,174                10,678             17,902             30,255               237,624         

Total 658,960        625,138           556,398           395,848            399,503           439,998           387,451           353,220           350,119           478,881           585,759           648,338            5,879,614      Revenue

Residential 1,506,500$  1,401,000$     1,414,400$     1,276,200$      1,257,300$     1,121,800$     1,018,400$     980,900$         957,600$         1,158,000$     1,411,800$     1,542,300$       15,046,200$ 

Commercial 326,700        321,200           317,000           303,800            302,200           290,000           267,300           277,800           274,500           287,900           301,300           321,100            3,590,800      

Special  Commercial 38,400          40,400             32,500             14,400              15,700             33,100             30,300             28,200             28,600             34,300             35,900             36,100               367,900         

Residential  Irrigation 101,500        96,700             93,200             81,100              80,300             52,800             36,200             31,600             31,100             46,100             77,300             104,400            832,300         

Commercial  Irrigation 120,000        118,100           111,700           105,700            96,700             64,700             44,100             35,900             34,600             47,600             74,400             120,200            973,700         

Total 2,093,100$  1,977,400$     1,968,800$     1,781,200$      1,752,200$     1,562,400$     1,396,300$     1,354,400$     1,326,400$     1,573,900$     1,900,700$     2,124,100$       20,810,900$ 

Customer  Customer Volume Revenue Average

Estimate Estimate 1,793,167        $3,527,100 1.97$              

Retail Customers: 6/30/2015 6/30/2016 3,220,905        15,046,200       4.67$              

Residential 44,739          45,439             910,840           3,590,800         3.94$              

Commercial 3,660             3,685                1,330,600        367,900            0.28$              

Special  Commercial 1                     1                        179,646           832,300            4.63$              

Residential  Irrigation 2,007             2,007                237,624           973,700            4.10$              

Commercial  Irrigation 885                885                   7,672,781 $24,338,000 3.17$              

51,292 52,017 725 New Customers6,342,181 $23,970,100 3.78$              

Beaufort‐Jasper Water & Sewer AuthorityFiscal Year 2016 Water Sales and Consumption Forecast

Wholesale

Residential

Excl. Special  Commercial

Commercial

Residential  Irrigation

Commercial  Irrigation

Special  Commercial

35

July August September October November December January February March April May June TOTAL

Volume(kgals)

Wholesale & Bulk Comm. 3,275 3,266 2,927 3,024 2,828 2,827 2,824 2,659 2,870 3,125 3,031 3,208 35,864               

Residential 239,105 213,584 226,847 196,151 196,966 157,843 135,400 124,021 124,980 144,623 188,081 227,873 2,175,473         

Commercial 69,499 68,704 72,104 68,557 69,485 66,652 63,898 61,947 65,158 65,681 66,984 69,918 808,588            

Reclaimed 14,290 8,710 7,900 10,343 6,193 4,100 2,300 1,040 3,600 7,500 11,827 12,625 90,428               

Total 326,169           294,265           309,779           278,074          275,472           231,423           204,421           189,667           196,608               220,929            269,922           313,624            3,110,354         

Revenue

Wholesale & Bulk Comm. 16,900$           17,000$           15,300$           15,800$          14,800$           14,800$           14,700$           13,900$           15,000$               16,300$            15,800$           16,700$            187,000$          

Residential 1,192,600 1,177,100 1,235,100 1,159,300 1,168,100 1,063,500 959,100 902,300 907,100 1,006,100 1,161,900 1,227,200 13,159,400      

Commercial 450,300 457,800 479,200 456,900 462,700 444,900 427,600 415,400 435,600 438,800 447,000 465,600 5,381,800         

Reclaimed  6,600 5,200 5,000 5,600 4,500 4,000 3,600 3,300 3,900 4,900 5,800 6,000 58,400               

Total 1,666,400$     1,657,100$     1,734,600$     1,637,600$    1,650,100$     1,527,200$     1,405,000$     1,334,900$     1,361,600$         1,466,100$      1,630,500$     1,715,500$      18,786,600$    

Customer 

Estimate 

06/30/15

Customer 

Estimate 

06/30/16 Volume Revenue Average

Wholesale & Bulk Comm. 2 2 Wholesale & Bulk Comm. 35,864 $187,000 5.21$                 

Residential 31,154 31,854 Residential 2,175,473 13,159,400 6.05$                 

Commercial 2,904 2,929 Commercial 808,588 5,381,800 6.66$                 

34,060 34,785 725 New Customers Reclaimed Water 90,428 58,400 0.65$                 

3,110,354 $18,786,600 6.04$                 

3,019,926 18,728,200 6.20$                 Total W/O Reclaimed

Beaufort‐Jasper Water & Sewer Authority

Fiscal Year 2016 Wastewater Forecast

36

37

Item / Project Description

Fixed Asset 

Account

Estimated 

Costs

Amount 

Approved

CAPITALIZED METERS

New and replacement meters 121060 425,000        425,000       

Orion transponder replacements 121060 625,000        625,000       

Total CAPITALIZED METERS 1,050,000$    

OPERATIONS

Maintenance

4 Column Vehicle Lift System for Large Trucks 121080 55,000          55,000         

Tire Mounting Machine 121080 22,000          22,000         

Tire Balancing Machine 121080 17,000          17,000         

Pneumatic Valve Wrench 121080 8,000            8,000           

Propane Powered Portable Arc Welder 121080 6,750            6,750           

MIG Welder 121080 6,500            6,500           

FIELD OPERATIONS:

CCTV Trailer 121080 150,000        150,000       

Valve Turning Trailer 121080 65,000          65,000         

Mini Excavator (with 11' Digging Depth) 121080 62,000          62,000         

4 Wheel Drive Farm Tractor (87HP) 121080 65,000          65,000         

AIR Compressor 121080 27,400          27,400         

TREATMENT OPERATIONS:

Dump Truck for Sludge 121085 150,000        150,000       

Basin gate valve actuators 121080 17,500          17,500         

BILLING & METER READING:

Handheld Trimble Units 121080 35,000          35,000         

Total OPERATIONS 687,150$       

VEHICLES*

NOB Utility Compliance ‐ F‐250 Utility body, lift gate 121085 40,000          40,000         

Maintenance ‐ F‐350 with crane 121085 60,000          60,000         

Utility Compliance ‐ F‐250 Utility body, lift gate 121085 40,000          40,000         

Water Ops ‐ F‐150 4X4 camper shell 121085 30,000          30,000         

Water Ops ‐ F‐150 4X4 bed cover 121085 30,000          30,000         

Engineering ‐ small SUV 121085 26,500          26,500         

G&A‐ Safety ‐ small SUV 121085 26,500          26,500         

Utility Compliance ‐ F‐250 Utility body, lift gate 121085 40,000          40,000         

Meter Reading ‐ F‐150 4X2  121085 28,000          28,000         

Fields Ops ‐ F‐250 Utility body, lift gate 121085 40,000          40,000         

SOB Pipeline ‐ F‐250 Utility body, lift gate 121085 40,000          40,000         

Field Ops ‐ F‐250 Utility body, lift gate 121085 40,000          40,000         

SOB Collections ‐ F‐250 with crane 121085 48,000          48,000         

Maintenance ‐ F‐350 with crane 121085 60,000          60,000         

Maintenance ‐ F‐350 with crane 121085 60,000          60,000         

Maintenance ‐ F‐250 Utility body, lift gate, inverter (new) 121085 40,000          40,000         

Total VEHICLES 649,000$       

IT MASTER PLAN

Virus Scan Software 121102 12,500          12,500         

Security‐IDS/IPS Software 121102 45,000          45,000         

Mobile Platform‐Thin Client Software 121102 80,000          80,000         

Total IT MASTER PLAN 137,500$       

TOTAL 2,523,650$  2,523,650$  2,523,650$    *All  vehicles l isted will  replace existing vehicles unless noted.  Vehicles  are generally sold

at auction to receive a higher value and are budgeted as  gain from sale of assets,

not as an offset to the purchase price.

2016 Budget 

Beaufort‐Jasper Water & Sewer Authority

O&M Capital Improvements Program

2000 (CO

2001B SR

2004 SRF 

2005 SRF 

Series 200

N/P‐Depa

2008 SRF 

2009 SRF 

2010A SR

Series 201

2011A SR

2011B SR

2012 SRF 

TOTALS

H) SRF ($876,

RF (ASR System

(Port Royal W

(PRWRF Out

06 ($58.75M

artment of the

(Chelsea NaO

(ASR Well/W

RF (Military Co

10B Refundin

RF (Tansi Sewe

RF (Rehab 4 Co

(Pritchardvill

Descripti

,001)

m)

WRF)

fall Line)

)

e Navy

OCl3)

WST/BPS)

onsolidation)

ng Bonds

er Rehab)

ollection Syst

le Water Line

De

ion of Debt 

tems)

)

ebt Service 

38

Total Deb

Service

57,9$             

53,8               

1,581,9         

172,4             

4,679,8         

1,086,0         

153,0             

196,4             

833,9             

4,864,4         

22,7               

243,4             

873,7             

14,819,8$     

Schedule ‐ 

bt  Wate

Se

979 $           

856             

944             

418             

825 2            

060             

049             

422             

993             

450 2            

712             

433             

754             

894 7$          

FY 2016

er Debt 

rvice

‐             $

53,856        

‐              

‐              

2,714,299   

465,095     

153,049     

196,422     

‐              

2,626,803   

‐              

‐              

873,754     

7,083,278 $

47.8%

Wastewate

Debt Servic

57,9$               

‐                      

1,581,9          

172,4             

1,965,5          

620,9             

‐                      

‐                      

833,9             

2,237,6          

22,7                

243,4             

‐                      

7,736,6$          

52

er 

e

979

‐

944

418

527

965

‐

‐

993

647

712

433

‐

616

.2%

Fisca

2

2

2

2

2

2

2

2

(Est.

(Est.

(Est.

(Est.

(Est.

Estimat

Estimat

NUMBER

al Year

007

008

009

010

011

012

013

014

.) 2015

.) 2016

.) 2017

.) 2018

.) 2019

ed new custo

ed new custom

R OF EMPLO

Employees

149

158

168

164

164

162

160

154

163

173

174

176

178

mers in FY16

mers in FY17‐F

39

OYEES AND

Wa

            

            

            

            

            

            

            

            

            

            

            

            

            

             

FY19              

D CUSTOME

ater

43,499        

45,311        

45,464        

46,279        

46,785        

47,801        

48,989        

50,368        

51,292        

52,017        

52,817        

53,617        

54,417        

725              

800              

Custome

ERS

Sewer

27,232             

28,786             

28,483             

29,214             

29,928             

30,936             

32,078             

33,252             

34,060             

34,785             

35,565             

36,345             

37,125             

725                   

780                   

ers

2

6

3

4

8

6

8

2

0

5

5

5

5

5

0

Wat

Tran

Sour

Was

Colle

Slud

Labo

Engi

Cust

Billin

Infor

Fina

Gene

Capi

Tota

Frin

Tota

Divis

er Treatment

smission & Di

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ection & Trans

ge Manageme

oratory

neering & Ma

tomer Service

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rmation Techn

ncial Services

eral Administr

tal Projects

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stribution

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s percentage o

costs as a perc

PERS

2    

2    

     

1    

3    

     

     

     

1    

1    

     

     

1    

     

17 

of wages

entage of Ope

SONNEL ‐ FIS

FT

40

0.65 1,49$   

9.45 1,57     

2.60 16         

4.40 95         

3.00 1,80     

0.90 5           

5.00 33         

7.00 45         

5.00 66         

1.00 45         

7.00 46         

8.00 52         

2.00 1,04     

7.00 55         

3.00 10,56$ 

erating Expens

CAL YEAR 20

TE's

Wag

(incl.

94,490 $       

77,540         

69,050         

52,290         

06,750         

58,330         

32,590         

53,950         

68,550         

53,830         

64,110         

28,730         

48,910         

54,380         

63,500 3$     

ses before de

16 BUDGET

ges      

 OT) Fringe

496,550   $  

563,570       

56,800         

319,440       

641,570       

19,920         

119,850       

130,880       

223,470       

173,620       

126,170       

159,420       

464,380       

154,922       

3,650,562 1$ 

preciation

e Benefits

1,991,040 

2,141,110  

225,850     

1,271,730  

2,448,320  

78,250       

452,440     

584,830     

892,020     

627,450     

590,280     

688,150     

1,513,290  

709,302     

14,214,062

34.6%

53.0%

Total

ORGANIZ

NOTE:  Divisieach divisionbudgeted res

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(1)

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Mike Jones

(11)

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Kelly Alston

(15)

Finance

arah Linkimer

(9)

CHART

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Chief AdO

Ke

Hu

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ically and the otaling 184  FYositions for FY

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OF D

Gene

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uman Resourc

llena Lee‐Brow

(5)

InformationSystems

Joshua Terry

(8)

Public Affairs

Pam Flasch

(2)

Safety 

Steve Lee

(1)

41

contact managY2016 positionY2016. 

BOARD 

DIRECTORS

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d Saxon, PE

(2)

e 

                

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ger for each is s.   Total posit

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ief Technical rvices Officer

nk Eskridge, PE

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Capital ProjBrian Chemsa

(4)

ConstructiDennis Holla

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DevelopmeProjectsDick Due

(3)

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V

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ning Manager

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umber of positiess 11 position

hief OperatinOfficer

Chris Petry

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Joe Dev

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42

  

To:      Personnel Committee 

Finance Committee From:     Allena Lee‐Brown, Human Resources Manager Date:      May 6, 2015 CC:    Ed Saxon, Dottie Hofmann, Ken Jordan, Chris Petry, Frank Eskridge RE:      FY2016 Human Resources Budget Recommendation 

 Based on our preliminary review and expenditure projections the following budget items are presented for review to the Personnel and Finance Committee:   NEW/FUNDED POSITIONS            Salary (Est.) The following are new positions planned for FY2016:   

Cash & Collections Supervisor           $50,586 Database Admin/Programmer          $64,168 Field Ops/Utility Compliance          $29,972 Tech Maintenance Specialist I          $36,254 

The following position will move from unfunded to funded for FY2016: Developer Project Coordinator (1/2 year)       $18,127 

TOTAL                            $199,107  APPROVED/UNFUNDED POSITIONS The following positions are approved but we are recommending to not fund these positions for FY2016:                   Salary (Est.)    Warehouse Supervisor            $50,586   Inspector              $44,969   Bio‐solids Transport Specialist          $29,972   HVAC Technician            $39,977   Planning Manager            $73,798   Process Analyst             $50,585   Water Operator IV            $44,969 

Water Operator IV            $44,969 Wastewater Operator II           $39,977 

  SCADA Specialist            $44,969   Project Engineer            $56,908  POSITIONS TO REMOVE FROM THE ORGANIZATIONAL STRUCTURE 

Wastewater Operator II           $39,977   Wastewater Operator III          $44,969 

      

43

MERIT INCREASES After surveying several other water/sewer utilities, we are recommending a Merit increase for FY2016 of 3% or $273,000.  Annual bonuses are budgeted at an approximate cost of $188,000.   EMPLOYEE BENEFITS We have continued our responsibility as an Affirmative Action employer.  We are also continuing existing programs such as the Employee Assistance Program, Recognition/Appreciation Programs that include Employee of the Quarter / Year, Annual Health Screening (includes flu and other vaccines), and the Employee Safety & Wellness Festival.  HEALTH INSURANCE Medical Insurance rates are increasing by 3.4% on January 1, 2016.  The rate increase coupled with covering the new and vacant positions, total medical insurance is increasing $94K over 2015 projected.    Just as in FY2013, FY2014, and FY2015 due to the impact on Other Post Retirement (OPEB) liability, we recommend increasing the employee contribution to their health insurance costs by $22.68 per month.  BJWSA currently subsidizes the cost of health care insurance for participating employees and retirees by $22.68/month or approximately $52,800 per year.  The $22.68 increase in employee contribution will reduce the BJWSA subsidy to $0.  RETIREMENT On July 1, 2015, the employer contribution for retirement benefits has increased from 10.9% to 11.06%.  This increase coupled with contributions for new and vacant positions, total employer retirement contributions are increasing by $107K or 11% over 2015 projected.  TRAINING AND PROFESSIONAL DEVELOPMENT As identified in the Strategic Focus Plan, workforce development is critical to BJWSA’s success. The Authority will continue to build the BJWSA University.  The University will support a comprehensive approach to enhancing employee’s skills for today and the future. Courses will be designed and conducted to close identified skills gaps.  We are recommending a $45,500 (49%) increase in departmental and organizational training and conferences.                             

                           

  

  

44

45

46

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

Water Operating Revenues

Civilian Wholesale Revenue

11000 061110 Calawassie Island 166,164                  207,180                  173,280                   189,800                 

11000 061130 Fripp Island 420,924                  471,790                  448,060                   457,900                 

11000 061140 Harbor Island 82,536                     84,660                     85,000                     86,500                    

11000 061160 Moss  Creek 339,885                  373,610                  355,800                   374,800                 

11000 061163 HH PSD # 1 984,044                  1,203,960               1,096,560               1,087,900              

11000 061180 Warsaw‐Eustis‐Oaks 59,460                     72,340                     63,900                     68,500                    

2,053,013               2,413,540               2,222,600               2,265,400              

Military Wholesale Revenue

11000 061200 Laurel  Bay 260,802                  320,980                  312,900                   326,200                 

11000 061210 Marine Corps  Air Station 165,126                  155,430                  177,680                   181,600                 

11000 061220 Naval  Hospital 42,988                     50,650                     52,600                     54,600                    

11000 061240 Parris Island 617,064                  741,060                  680,830                   699,300                 

Total Military Wholesale Revenue 1,085,979               1,268,120 1,224,010 1,261,700

Retail Revenues

11000 062100 Commercial  Water Sales 3,278,132               3,370,180               3,540,700               3,590,800              

11000 062125 Special  Commercial  Water Sales 395,422                  383,420                  384,200                   367,900                 

11000 062150 Commercial  Irrigation Sales 848,380                  1,005,110               972,360                   973,700                 

11000 062175 Military Retail  Water 1,278,564               1,260,050               1,263,140               1,260,100              

11000 062200 Residential  Water Sales 13,497,105             14,727,130             14,557,050             15,046,200            

11000 062250 Residential  Irrigation Sales 686,312                  831,370                  800,460                   832,300                 

11000 062400 Fire Line Water Sales 20,583                     18,000                     21,700                     18,000                    

Total Water Retail Revenues 20,004,497             21,595,260             21,539,610             22,089,000            

11000 064100 Tap Fees 832,495                  780,000                  880,080                   949,000                 

11000 065100 Project development fees 40,600                     41,100                     93,800                     99,000                    

11000 066100 Service Call 375                          ‐                           1,050                       1,000                      

11000 067130 Fire Hydrant Revenue 13,425                     15,000                     17,200                     18,000                    

11000 067150 Admin Service Charge 65,303                     64,800                     66,400                     25,200                    

11000 067155 Service Charge 219,265                  210,000                  243,700                   256,000                 

11000 067160 Reconnect/Reset/Late Fees 312,905                  325,000                  348,400                   366,000                 

11000 067170 Lab Fees 11,190                     12,000                     12,000                     12,000                    

11000 067180 NSF Revenue 16,424                     15,000                     10,570                     10,000                    

11000 067190 Other Water Income 5,101                       3,000                       8,500                       3,000                      

11000 067195 Rent Income 956,534                  970,000                  971,100                   1,019,000              

11000 067200 Construction reimbursement rev 23,367                     50,000                     176,000                   50,000                    

Other Water Revenues 2,496,984               2,485,900               2,828,800               2,808,200              

Total Water Operating Revenues 25,640,472             27,762,820             27,815,020             28,424,300            

Wastewater Operating Revenues

Sewer Service Revenue

15000 063100 Commercial  Sewer Sales 5,092,930               4,991,630               5,200,000               5,381,800              

15000 063175 Military Retail  Sewer 3,342,936               3,227,340               3,246,600               3,227,300              

15000 063200 Residential  Sewer Sales 11,133,040             12,251,560             12,518,000             13,159,400            

15000 063300 Wholesale & Bulk Sewer Sales 23,666                     188,710                  190,720                   187,000                 

15000 063500 Reclaimed Water Sales 62,982                     62,950                     57,120                     58,400                    

Total Sewer Service Revenue 19,655,554             20,722,190             21,212,440             22,013,900            

Beaufort‐Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2016

47

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

15000 064100 Tap Fees 4,200                       6,000                       7,000                       8,000                      

15000 067100 Inspection Fees 97,795                     84,000                     105,000                   110,000                 

15000 067107 Pretreatment Prog Inspections 7,000                       7,000                       7,000                       7,000                      

15000 067110 Septage 51,480                     48,000                     51,150                     53,000                    

15000 067120 Sludge 17,093                     12,000                     17,000                     17,000                    

15000 067190 Other Income 15,714                     5,000                       9,000                       5,000                      

15000 067195 Rent Income ‐                           ‐                           ‐                            ‐                          

15000 067200 Construction Reimb Revenue 552,477                  10,000                     ‐                            5,000                      

Total Other Sewer Revenues 745,759                  172,000                  196,150                   205,000                 

Total Wastewater Revenues 20,401,313             20,894,190             21,408,590             22,218,900            

TOTAL OPERATING REVENUES 46,041,785             48,657,010             49,223,610             50,643,200            

Water Treatment ‐ Operations

11110 080100 Wages and Salaries 972,703                  1,003,010               933,900                   1,024,240              

11110 080110 Overtime 134,416                  145,000                  152,260                   145,000                 

11110 080200 FICA 80,408                     89,660                     83,090                     89,450                    

11110 080230 Worker's Comp 36,206                     36,570                     30,940                     30,870                    

11110 080250 Retirement 114,736                  127,750                  118,400                   132,080                 

11110 080300 Group Insurance 131,288                  142,430                  124,300                   129,760                 

11110 080400 401K & Other Benefits 7,843                       8,140                       7,230                       7,930                      

11110 080450 Uniforms 3,987                       5,000                       3,950                       4,000                      

11110 081131 SCADA‐IT ‐                           ‐                           ‐                            ‐                          

11110 081220 Vehicle Maintenance 501                          1,300                       4,260                       1,300                      

11110 082100 Lab Supplies 2,334                       3,700                       4,670                       9,000                      

11110 082200 Chemicals 747,235                  735,000                  635,230                   700,000                 

11110 082400 Fuel 12,660                     14,080                     10,550                     11,910                    

11110 082410 Other Fuel 6,325                       19,200                     7,630                       14,120                    

11110 082500 Expendable Equipment 1,404                       620                          1,500                       1,000                      

11110 082510 Water Sys. Expendable Equipment 17                             1,000                       1,000                       1,000                      

11110 082575 General  Supplies 4,549                       4,500                       6,200                       5,500                      

11110 082600 Office Supplies 737                          1,200                       1,200                       1,200                      

11110 082610 Computer Supplies ‐                           ‐                           ‐                            ‐                          

11110 083000 Comp./Instr. Contracts 20,607                     22,500                     21,460                     22,500                    

11110 083100 Engineering ‐                           ‐                           ‐                            ‐                          

11110 083400 Professional  Fees 7,405                       25,000                     400                           ‐                          

11110 084100 Power 1,112,128               1,219,000               1,146,930               1,180,000              

11110 084200 Telephone 4,498                       4,700                       4,680                       4,700                      

11110 085950 Publications  & Subscriptions 144                          150                          150                           150                         

11110 085960 Memberships  & Dues 14,998                     16,400                     12,900                     16,400                    

11110 086100 Licenses 1,902                       2,500                       3,240                       3,150                      

11110 086200 DHEC Permits 62,306                     62,850                     60,240                     58,850                    

11110 086250 Fines  & Penalties ‐                           ‐                           ‐                            ‐                          

11110 086710 Safety Supplies 5,024                       3,000                       2,340                       3,230                      

11110 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

11110 087100 Training/Conferences 1,451                       4,280                       7,000                       4,930                      

11110 087150 Travel 1,844                       6,930                       4,000                       4,000                      

11110 087200 Meeting Expense 988                          1,500                       940                           1,500                      

11110 087250 Mileage ‐                           ‐                           ‐                            ‐                          

Total Water Treatment Operations 3,490,640               3,706,970               3,390,590               3,607,770              

Water Treatment ‐ Maintenance

11210 080100 Wages and Salaries 255,007                  280,860                  280,380                   320,250                 

11210 080110 Overtime 2,982                       6,500                       5,100                       5,000                      

11210 080200 FICA 18,515                     22,100                     21,840                     24,880                    

Beaufort‐Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2016

48

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

11210 080230 Worker's Comp 9,036                       10,950                     9,350                       10,390                    

11210 080250 Retirement 26,626                     31,490                     31,120                     35,970                    

11210 080300 Group Insurance 29,771                     33,020                     29,600                     32,920                    

11210 080400 401K & Other Benefits 1,812                       1,960                       2,010                       2,300                      

11210 080450 Uniforms 2,051                       2,500                       2,270                       2,500                      

11210 081110 System Structures  Maintenance ‐                           6,000                       5,030                       14,000                    

11210 081120 Pumps  Maintenance 25,747                     20,000                     10,000                     18,000                    

11210 081130 Instrument Maintenance 12,037                     9,000                       8,720                       6,000                      

11210 081131 SCADA ‐ IT ‐                           ‐                           ‐                            ‐                          

11210 081140 Treatment Equipment Maint 47,550                     50,000                     64,970                     65,000                    

11210 081200 General  Equipment Maintenance 3,446                       6,000                       6,000                       7,200                      

11210 081205 Facil ities  Maintenance 43,995                     41,000                     55,000                     60,000                    

11210 081210 Electrical  Equipment Maint 20,789                     36,000                     20,000                     21,000                    

11210 081230 Radio Maintenance ‐                           ‐                           ‐                            ‐                          

11210 081300 Cleaning Services  & Supplies 9,945                       12,000                     9,950                       10,000                    

11210 081400 Grounds  Maintenance 12,681                     13,000                     10,760                     13,000                    

11210 082300 Pipes, Fittings, and Other Inventory 9,411                       18,000                     18,000                     18,000                    

11210 082400 Fuel 22,567                     22,890                     21,100                     21,680                    

11210 082500 Expendable Equipment 2,763                       3,160                       1,500                       3,000                      

11210 082510 Water Sys. Expendable Equipment ‐                           ‐                           ‐                            ‐                          

11210 082550 Tools 3,094                       3,600                       3,130                       4,000                      

11210 082575 General  Supplies 3,015                       2,500                       2,480                       3,000                      

11210 086710 Safety Supplies 5,295                       3,750                       3,570                       4,030                      

11210 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

11210 087100 Training/Conferences 1,857                       500                          1,700                       2,500                      

11210 087150 Travel 770                          2,200                       2,500                       2,500                      

Total Water Treatment Maint. 570,759                  638,980                  626,080                   707,120                 

TOTAL WATER TREATMENT 4,061,399               4,345,950               4,016,670               4,314,890              

Transmission & Distribution ‐ Operations

11120 080100 Wages and Salaries 1,050,913               1,175,010               1,105,860               1,231,660              

11120 080110 Overtime 73,834                     60,000                     89,140                     73,350                    

11120 080200 FICA 81,937                     89,890                     91,420                     99,830                    

11120 080220 Unemployment Insurance (625)                         2,700                       ‐                            2,700                      

11120 080230 Worker's Comp 35,978                     38,310                     33,500                     33,730                    

11120 080250 Retirement 117,398                  128,080                  130,260                   144,340                 

11120 080300 Group Insurance 163,548                  180,510                  167,000                   185,040                 

11120 080400 401K & Other Benefits 9,803                       10,820                     9,930                       11,060                    

11120 080450 Uniforms 10,774                     12,000                     11,430                     12,500                    

11120 081100 Transmission Line Maintenance 113,190                  69,800                     80,170                     85,920                    

11120 081110 Structures Maintenance 3,853                       2,000                       1,650                       1,000                      

11120 081120 Pumps  Maintenance ‐                           ‐                           ‐                            ‐                          

11120 081150 Meter Maintenance 193,120                  140,000                  210,000                   171,710                 

11120 081160 Fire Hydrant Maintenance 32,961                     35,000                     38,430                     42,900                    

11120 081190 Pavement Repairs 116,977                  108,000                  115,000                   125,000                 

11120 081200 General  Equipment Maintenance 26,609                     32,000                     27,420                     28,400                    

11120 081220 Vehicle Maintenance 51,593                     52,000                     47,450                     50,000                    

11120 081230 Radio Maintenance ‐                           ‐                           ‐                            ‐                          

11120 081245 Computer Programming ‐                           1,000                       1,000                       500                         

11120 081900 Customer Repairs 2,635                       3,000                       1,700                       3,300                      

11120 082300 Pipes, Fittings, and Other Inventory 526                          1,000                       7,000                       1,000                      

11120 082310 Contract Pipes  & Fittings ‐                           ‐                           ‐                            ‐                          

11120 082400 Fuel 95,298                     91,560                     82,300                     88,020                    

11120 082410 Other Fuel 9,855                       7,000                       4,380                       7,000                      

Beaufort‐Jasper Water and Sewer Authority

Operating Budget for the Fiscal Year Ended June 30, 2016

Acct #

49

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

11120 082500 Expendable Equipment 333                          5,620                       3,400                       3,500                      

11120 082510 Water Sys. Expendable Equipment (580)                         15,800                     15,800                     20,000                    

11120 082550 Tools 33,207                     22,570                     22,570                     20,000                    

11120 082575 General  Supplies 17,907                     30,000                     21,390                     25,000                    

11120 083100 Engineering ‐                           ‐                           250                           ‐                          

11120 083500 Contract Labor (Water Tap Install) 5,877                       6,000                       12,375                     6,000                      

11120 083505 Contract Labor (Line Relocation) ‐                           ‐                           ‐                            ‐                          

11120 084100 Power 430,081                  486,900                  496,200                   516,480                 

11120 084200 Telephone 15,854                     19,700                     15,470                     18,000                    

11120 085100 Rent ‐                           ‐                           375                           ‐                          

11120 085110 Other Property Costs 4,458                       4,500                       4,460                       4,600                      

11120 085150 Office Equipment Lease ‐                           ‐                           ‐                            ‐                          

11120 085155 Operational  Equipment Lease ‐                           ‐                           ‐                            ‐                          

11120 085900 Util ity Locations 7,153                       7,000                       7,730                       7,500                      

11120 085950 Publications  & Subscriptions ‐                           ‐                           160                           400                         

11120 085960 Memberships & Dues 2,086                       1,500                       2,100                       2,100                      

11120 086100 Licenses 6,645                       7,000                       7,000                       7,000                      

11120 086710 Safety Supplies 10,263                     11,000                     9,900                       11,830                    

11120 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

11120 087100 Training/Conferences 2,541                       3,720                       3,720                       3,750                      

11120 087150 Travel 5,663                       4,230                       4,230                       4,250                      

11120 087200 Meeting Expense 535                          1,500                       570                           1,500                      

11120 087250 Mileage ‐                           ‐                           ‐                            ‐                          

11120 089140 Printing 1,160                       1,500                       1,500                       1,500                      

Total T&D Operations 2,733,361               2,868,220               2,884,240               3,052,370              

Transmission & Distribution ‐ Maintenance

11220 080100 Wages and Salaries 242,893                  240,540                  243,110                   268,530                 

11220 080110 Overtime 2,552                       7,000                       3,970                       4,000                      

11220 080200 FICA 17,906                     18,940                     18,900                     20,930                    

11220 080230 Worker's Comp 8,645                       9,380                       8,050                       8,740                      

11220 080250 Retirement 25,401                     26,980                     26,500                     30,250                    

11220 080300 Group Insurance 24,632                     25,010                     22,550                     24,800                    

11220 080400 401K & Other Benefits 1,685                       1,550                       1,950                       2,150                      

11220 080450 Uniforms 1,909                       2,500                       2,040                       2,500                      

11220 081105 Storage Tanks 333,717                  326,250                  326,250                   329,760                 

11220 081120 Pumps Maintenance 3,902                       3,000                       1,090                       3,000                      

11220 081130 Instrument Maintenance 2,290                       6,000                       6,000                       6,000                      

11220 081131 SCADA ‐ IT ‐                           ‐                           ‐                            ‐                          

11220 081140 Treatment Equipment Maintenance 2,724                       3,000                       2,910                       3,000                      

11220 081200 General  Equipment Maintenance 4,759                       4,000                       4,000                       4,000                      

11220 081205 Facil ities  Maintenance 13,328                     20,000                     21,550                     25,000                    

11220 081210 Electrical  Equipment Maint 3,553                       5,000                       5,000                       5,000                      

11220 081220 Vehicle Maintenance 14,814                     15,000                     13,630                     15,000                    

11220 081230 Radio Maintenance ‐                           ‐                           ‐                            ‐                          

11220 081400 Grounds  Maintenance 15,790                     16,000                     20,600                     33,000                    

11220 082300 Pipes, Fittings, and Other Inventory 4,386                       7,000                       7,410                       7,000                      

11220 082400 Fuel 6,043                       5,740                       5,170                       5,650                      

11220 082500 Expendable Equipment 172                          500                          230                           500                         

11220 082550 Tools 6,368                       6,000                       6,000                       6,000                      

11220 082575 General  Supplies 11,244                     8,000                       10,710                     10,000                    

11220 084200 Telephone 3,959                       4,500                       4,020                       4,000                      

11220 085950 Publications  & Subscriptions ‐                           400                          ‐                            ‐                          

11220 085960 Memberships & Dues 45                             100                          100                           100                         

11220 086100 Licenses 1,038                       2,500                       1,110                       1,500                      

11220 086710 Safety Supplies 3,987                       4,000                       6,830                       4,300                      

Beaufort‐Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2016

50

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

11220 087100 Training/Conferences 2,033                       3,050                       2,000                       2,000                      

11220 087150 Travel 2,249                       1,750                       4,500                       4,000                      

11220 087200 Meeting Expense 471                          500                          390                           600                         

Total T&D Maintenance 762,497                  774,190                  776,570                   831,310                 

TRANSMISSION & DISTRIBUTION 3,495,858               3,642,410               3,660,810               3,883,680              

Source of Supply ‐ Operations

11130 080100 Wages and Salaries 39,058                     46,110                     39,800                     46,350                    

11130 080110 Overtime 414                          300                          1,050                       1,000                      

11130 080200 FICA 2,720                       3,530                       3,130                       3,650                      

11130 080230 Worker's Comp 1,178                       1,460                       1,260                       1,230                      

11130 080250 Retirement 3,944                       5,030                       4,340                       5,280                      

11130 080300 Group Insurance 6,695                       7,790                       6,450                       7,790                      

11130 080400 401K & Other Benefits ‐                           ‐                           ‐                            ‐                          

11130 080450 Uniforms 320                          350                          360                           350                         

11130 081110 Structures Maintenance 29,753                     16,900                     20,000                     24,100                    

11130 081131 SCADA ‐ IT ‐                           ‐                           ‐                            ‐                          

11130 081200 General  Equipment Maintenance 22,431                     18,010                     17,340                     20,480                    

11130 081220 Vehicle Maintenance 3,995                       2,700                       6,000                       5,000                      

11130 082200 Chemicals ‐                           ‐                           ‐                            ‐                          

11130 082400 Fuel 2,726                       6,270                       4,940                       5,180                      

11130 082550 Tools 1,893                       2,000                       2,000                       2,000                      

11130 082575 General  Supplies 163                          100                          350                           500                         

11130 083100 Engineering 21,890                     22,100                     22,100                     22,100                    

11130 083500 Contract Labor (SOS‐Canal) ‐                           ‐                           ‐                            ‐                          

11130 084100 Power 254,819                  265,000                  252,200                   273,340                 

11130 085100 Rent ‐                           ‐                           ‐                            ‐                          

11130 085110 Other Property Costs 37                             100                          60                             100                         

11130 086710 Safety Supplies 1,878                       3,180                       140                           3,420                      

11130 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

11130 087100 Training/Conferences ‐                           500                          ‐                            500                         

11130 087150 Travel ‐                           500                          ‐                            500                         

Total SOS Operations 393,914                  401,930                  381,520                   422,870                 

Source of Supply ‐ Maintenance

11230 080100 Wages and Salaries 102,403                  106,850                  107,230                   119,900                 

11230 080110 Overtime 994                          2,500                       1,690                       1,800                      

11230 080200 FICA 7,494                       8,370                       8,330                       9,360                      

11230 080230 Worker's Comp 3,565                       4,140                       3,560                       3,910                      

11230 080250 Retirement 10,626                     11,920                     11,690                     13,540                    

11230 080300 Group Insurance 10,416                     11,140                     9,990                       11,080                    

11230 080400 401K & Other Benefits 809                          830                          860                           960                         

11230 080450 Uniforms 666                          900                          740                           900                         

11230 081110 Structures Maintenance 39                             10,000                     ‐                            10,000                    

11230 081120 Pumps  Maintenance 6,062                       3,000                       2,090                       3,000                      

11230 081130 Instrument Maintenance 5,216                       6,000                       920                           6,000                      

11230 081131 SCADA ‐ IT ‐                           ‐                           ‐                            ‐                          

11230 081140 Treatment Equipment Maintenance 12,888                     14,400                     8,300                       13,000                    

11230 081200 General  Equipment Maintenance 8,537                       3,000                       2,270                       3,000                      

11230 081205 Facil ities  Maintenance 1,715                       6,000                       3,560                       5,000                      

11230 081220 Vehicle Maintenance 862                          1,000                       730                           1,000                      

11230 081400 Grounds  Maintenance 10,002                     12,000                     9,980                       10,000                    

11230 082575 General  Supplies 2,072                       1,500                       2,050                       2,000                      

Total SOS Maintenance 184,366                  203,550                  173,990                   214,450                 

TOTAL SOURCE OF SUPPLY 578,280                  605,480                  555,510                   637,320                 

Operating Budget for the Fiscal Year Ended June 30, 2016

Acct #

Beaufort‐Jasper Water and Sewer Authority

51

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

Lab ‐ Water

11335 080100 Wages and Salaries 176,035                  182,980                  185,820                   196,880                 

11335 080110 Overtime 829                          1,500                       4,500                       1,500                      

11335 080200 FICA 12,519                     14,110                     14,560                     15,180                    

11335 080230 Worker's Comp 5,853                       5,740                       5,000                       5,130                      

11335 080250 Retirement 18,374                     20,110                     20,260                     21,940                    

11335 080300 Group Insurance 28,170                     28,740                     27,390                     28,830                    

11335 080400 401K & Other Benefits 834                          820                          930                           990                         

11335 080450 Uniforms 1,057                       1,100                       1,150                       1,100                      

11335 081200 General  Equipment Maintenance 672                          650                          850                           650                         

11335 082100 Lab Supplies 44,450                     41,100                     48,420                     48,100                    

11335 082500 Expendable Equipment 74                             1,000                       500                           1,000                      

11335 082575 General  Supplies 576                          1,000                       850                           1,000                      

11335 082600 Office Supplies 75                             200                          110                           200                         

11335 085500 Lab Contract 67,102                     56,230                     94,200                     70,000                    

11335 085960 Memberships  & Dues 88                             140                          130                           140                         

11335 086100 Licenses 270                          600                          600                           600                         

11335 086200 DHEC Permits 750                          1,500                       750                           1,500                      

11335 086710 Safety Supplies 350                          840                          300                           900                         

11335 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

11335 087100 Training/Conferences 38                             1,000                       500                           1,000                      

11335 087150 Travel ‐                           1,500                       750                           1,500                      

11335 087200 Meeting Expense ‐                           100                          60                             100                         

TOTAL LAB ‐ WATER 358,114                  360,960                  407,630                   398,240                 

Engineering & Const. Services ‐ Water

11140 080100 Wages and Salaries 197,003                  201,120                  207,610                   219,540                 

11140 080110 Overtime 16                             60                             ‐                            300                         

11140 080200 FICA 14,221                     15,390                     15,880                     16,820                    

11140 080220 Unemployment Insurance 624                          ‐                           ‐                            ‐                          

11140 080230 Worker's Comp 1,713                       2,170                       1,810                       1,630                      

11140 080250 Retirement 20,348                     21,930                     22,630                     24,310                    

11140 080300 Group Insurance 17,498                     17,040                     16,240                     18,260                    

11140 080400 401K & Other Benefits 1,572                       1,620                       1,620                       1,710                      

11140 080450 Uniforms 444                          480                          420                           480                         

11140 081220 Vehicle Maintenance 1,558                       4,500                       1,180                       2,000                      

11140 082400 Fuel 6,030                       5,830                       4,460                       5,160                      

11140 082500 Expendable Equipment 562                          750                          500                           750                         

11140 082550 Tools 164                          300                          ‐                            300                         

11140 082575 General  Supplies 152                          480                          150                           480                         

11140 082600 Office Supplies 2,040                       1,800                       1,000                       1,800                      

11140 082610 Computer Supplies ‐                           ‐                           ‐                            ‐                          

11140 083100 Engineering 15,238                     30,900                     29,700                     15,900                    

11140 083300 Legal  Fees ‐                           120                          ‐                            120                         

11140 083400 Professional  Fees ‐                           ‐                           ‐                            ‐                          

11140 084200 Telephone 2,762                       4,000                       3,650                       4,000                      

11140 085150 Equipment Lease 2,030                       2,100                       2,700                       2,100                      

11140 085950 Publications  & Subscriptions 341                          120                          150                           120                         

11140 085960 Memberships  & Dues 766                          1,300                       1,300                       1,300                      

11140 086100 Licenses 204                          300                          ‐                            300                         

11140 086710 Safety Supplies 436                          500                          500                           540                         

Operating Budget for the Fiscal Year Ended June 30, 2016

Beaufort‐Jasper Water and Sewer Authority

Acct #

52

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

11140 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

11140 087100 Training/Conferences 1,491                       2,250                       2,250                       3,000                      

11140 087150 Travel 1,889                       1,500                       1,500                       3,000                      

11140 087200 Meeting Expense 556                          600                          440                           1,500                      

11140 087250 Mileage ‐                           ‐                           ‐                            ‐                          

11140 089140 Printing 16                             300                          110                           300                         

11140 089200 Survey 4,200                       300                          300                           300                         

TOTAL ENGINEERING & CONST. SVCS. 293,875                  317,760                  316,100                   326,020                 

Mapping ‐ Water

11150 080100 Wages and Salaries 52,501                     65,180                     47,260                     52,470                    

11150 080110 Overtime 9                               60                             ‐                            60                            

11150 080200 FICA 3,850                       4,990                       3,620                       4,020                      

11150 080230 Worker's Comp 625                          710                          590                           390                         

11150 080250 Retirement 5,403                       7,110                       5,160                       5,810                      

11150 080300 Group Insurance 7,510                       9,090                       4,010                       5,310                      

11150 080400 401K & Other Benefits 326                          330                          350                           260                         

11150 082500 Expendable Equipment 748                          1,440                       1,100                       1,440                      

11150 082575 General  Supplies ‐                           ‐                           ‐                            ‐                          

11150 083000 Comp./Instr. Contracts ‐                           ‐                           ‐                            ‐                          

11150 083100 Engineering 8,843                       12,000                     ‐                            6,000                      

11150 085960 Memberships  & Dues ‐                           ‐                           ‐                            ‐                          

11150 086710 Safety Supplies 64                             ‐                           ‐                            ‐                          

11150 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

11150 087100 Training/Conferences 1,212                       1,800                       420                           1,800                      

11150 087150 Travel ‐                           2,040                       800                           2,040                      

11150 089140 Printing 184                          900                          150                           900                         

11150 089200 Survey ‐                           200                          ‐                            200                         

TOTAL MAPPING 81,274                     105,850                  63,460                     80,700                    

Financial Services ‐ Water

11370 080100 Wages and Salaries 279,425                  287,770                  292,730                   317,060                 

11370 080110 Overtime 33                             180                          10                             180                         

11370 080200 FICA 20,007                     22,030                     22,390                     24,270                    

11370 080250 Retirement 28,792                     31,390                     31,910                     35,090                    

11370 080300 Group Insurance 34,214                     34,130                     32,520                     33,880                    

11370 080400 401K & Other Benefits 2,166                       2,270                       2,230                       2,420                      

11370 080450 Uniforms 196                          260                          200                           260                         

11370 082500 Expendable Equipment 663                          600                          600                           600                         

11370 082575 General  Supplies ‐                           ‐                           ‐                            ‐                          

11370 082600 Office Supplies 1,820                       1,920                       1,920                       1,920                      

11370 083200 Accounting/Auditing 32,584                     33,480                     33,480                     33,480                    

11370 083500 Contract Labor ‐                           ‐                           ‐                            ‐                          

11370 085950 Publications  & Subscriptions 959                          720                          720                           720                         

11370 085960 Memberships  & Dues 1,214                       1,130                       1,130                       1,010                      

11370 086710 Safety Supplies 92                             90                             70                             100                         

11370 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

11370 087100 Training/Conferences 1,781                       2,550                       2,550                       2,160                      

11370 087150 Travel 2,074                       3,740                       3,740                       3,000                      

11370 087200 Meeting Expense 148                          300                          300                           300                         

11370 087250 Mileage ‐                           ‐                           ‐                            ‐                          

11370 088100 Data Processing Insurance 6,568                       6,560                       6,570                       6,640                      

11370 088200 Fidelity Bond 356                          360                          360                           360                         

11370 088300 Fleet Insurance 35,907                     36,830                     38,380                     40,040                    

Operating Budget for the Fiscal Year Ended June 30, 2016

Acct #

Beaufort‐Jasper Water and Sewer Authority

53

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

11370 088400 General  Liabil ity Insurance 61,688                     60,550                     60,300                     70,230                    

11370 088500 Inland Marine Insurance 9,663                       10,040                     10,230                     10,400                    

11370 088600 Property Insurance 63,601                     97,930                     97,200                     99,310                    

11370 088700 Environmental  Liabil ity Insurance 10,686                     10,690                     10,690                     10,690                    

11370 089120 Bank Charges 13,946                     12,160                     12,160                     11,280                    

11370 089125 Penalties ‐                           ‐                           ‐                            ‐                          

11370 089140 Printing 553                          600                          800                           900                         

11370 089500 Depreciation Expense 10,270,990             10,455,700             10,636,400             10,799,300            

TOTAL FINANCIAL SVCS.‐WATER 10,880,127             11,113,980             11,299,590             11,505,600            

Customer Service ‐ Water

11360 080100 Wages and Salaries 433,747                  366,490                  362,780                   399,930                 

11360 080110 Overtime 976                          1,200                       1,970                       1,200                      

11360 080200 FICA 31,516                     28,130                     27,900                     30,690                    

11360 080220 Unemployment Insurance ‐                           ‐                           ‐                            ‐                          

11360 080250 Retirement 45,041                     40,080                     39,760                     44,370                    

11360 080300 Group Insurance 64,271                     58,860                     54,410                     54,770                    

11360 080400 401K & Other Benefits 4,987                       4,190                       3,860                       4,260                      

11360 081900 Customer Repairs ‐                           ‐                           ‐                            ‐                          

11360 082500 Expendable Equipment 295                          480                          480                           480                         

11360 082575 General  Supplies ‐                           120                          120                           120                         

11360 082600 Office Supplies 1,466                       1,500                       1,480                       1,500                      

11360 083000 Comp./Instr. Contracts ‐                           42,600                     6,280                       28,800                    

11360 083500 Contract labor 3,349                       3,480                       3,800                       3,600                      

11360 083575 Bill  processing 61,020                     ‐                           ‐                            ‐                          

11360 084200 Telephone 10,724                     9,300                       10,000                     9,900                      

11360 085150 Equipment/Furniture Lease 357                          720                          450                           600                         

11360 085800 Bill  Collecting Expense 24,582                     21,600                     13,940                     16,800                    

11360 085805 Merchant Fees 147,719                  146,640                  178,710                   162,000                 

11360 085950 Publications  & Subscriptions ‐                           60                             ‐                            ‐                          

11360 085960 Memberships  & Dues ‐                           60                             ‐                            ‐                          

11360 086710 Safety Supplies ‐                           ‐                           ‐                            ‐                          

11360 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

11360 087100 Training/Conferences 2,555                       1,920                       1,920                       2,400                      

11360 087150 Travel 1,666                       2,100                       2,100                       1,800                      

11360 087200 Meeting Expense 455                          300                          400                           420                         

11360 087250 Mileage ‐                           ‐                           ‐                            ‐                          

11360 089116 Promotional  Expense 266                          480                          480                           600                         

11360 089130 Postage 125,442                  ‐                           ‐                            ‐                          

11360 089140 Printing 3,866                       4,680                       4,240                       3,600                      

11360 089150 Bad Debt Expense 24,893                     33,000                     33,000                     30,000                    

11360 089151 Bad Debt Collection fees 1,890                       3,600                       2,510                       3,600                      

11360 089160 Other Expense (12)                           60                             ‐                            60                            

TOTAL CUSTOMER SVC.‐WATER 991,070                  771,650                  750,590                   801,500                 

Billing & Meter Reading ‐ Water

11365 080100 Wages and Salaries 146,782                  257,500                  230,430                   271,100                 

11365 080110 Overtime 370                          900                          1,020                       1,200                      

11365 080200 FICA 10,082                     19,770                     17,710                     20,830                    

11365 080250 Retirement 15,101                     28,170                     25,120                     30,120                    

11365 080300 Group Insurance 37,048                     51,870                     43,970                     50,430                    

11365 080400 401K & Other Benefits 1,357                       2,370                       2,370                       2,790                      

11365 080450 Uniforms 1,989                       2,160                       2,300                       2,400                      

11365 081200 General  Equipment Maintenance 6,600                       6,600                       4,680                       15,600                    

Operating Budget for the Fiscal Year Ended June 30, 2016

Beaufort‐Jasper Water and Sewer Authority

Acct #

54

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

11365 081220 Vehicle Maintenance 5,995                       3,000                       6,820                       4,200                      

11365 081230 Radio Maintenance ‐                           300                          ‐                            ‐                          

11365 082400 Fuel 24,412                     23,820                     20,520                     22,200                    

11365 082500 Expendable Equipment ‐                           480                          480                           900                         

11365 082550 Tools 257                          600                          600                           600                         

11365 082575 General  Supplies 18                             60                             60                             60                            

11365 082600 Office Supplies ‐                           300                          50                             240                         

11365 083575 Bill  Processing ‐                           42,000                     49,040                     36,000                    

11365 084200 Telephone ‐                           ‐                           ‐                            360                         

11365 085150 Equipment Lease ‐                           ‐                           ‐                            1,500                      

11365 086710 Safety Supplies 563                          600                          470                           650                         

11365 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

11365 087100 Training/Conferences ‐                           1,830                       1,830                       3,000                      

11365 087150 Travel 1,560                       2,690                       3,120                       3,900                      

11365 087200 Meeting Expense ‐                           210                          180                           210                         

11365 089130 Postage ‐                           121,200                  124,101                   129,000                 

TOTAL Billing & Meter Reading ‐  WATER 252,135                  566,430                  534,870                   597,290                 

Information Technology ‐ Water

11380 080100 Wages and Salaries 190,184                  208,260                  228,500                   278,470                 

11380 080110 Overtime 108                          ‐                           210                           ‐                          

11380 080200 FICA 13,811                     15,930                     17,500                     21,300                    

11380 080250 Retirement 19,742                     22,700                     24,910                     30,800                    

11380 080300 Group Insurance 18,768                     19,910                     17,500                     22,360                    

11380 080400 401K & Other Benefits 1,006                       1,110                       1,020                       1,240                      

11380 080450 Uniforms 404                          250                          290                           250                         

11380 081131 SCADA‐IT 29,419                     30,000                     21,250                     15,000                    

11380 081220 Vehicle Maintenance ‐                           300                          500                           300                         

11380 081240 Computer Equipment Maintenance 1,164                       2,500                       840                           2,520                      

11380 081245 Computer programming 3,375                       3,000                       3,000                       3,000                      

11380 082400 Fuel 3,243                       3,830                       2,070                       2,720                      

11380 082500 Expendable Equipment 41,328                     47,780                     38,980                     50,100                    

11380 082575 General  Supplies 626                          800                          380                           780                         

11380 082600 Office Supplies 87                             150                          380                           150                         

11380 082610 Computer supplies 3,999                       4,000                       4,280                       3,960                      

11380 083000 Comp./Instr. Contracts 142,283                  173,190                  176,410                   198,400                 

11380 083400 Professional  fees 32,001                     36,000                     19,100                     18,000                    

11380 084200 Telephone 63,940                     66,000                     61,270                     66,000                    

11380 085950 Publications  & Subscriptions 23                             80                             20                             80                            

11380 085960 Memberships  & Dues 146                          240                          300                           250                         

11380 086710 Safety Supplies 267                          200                          430                           220                         

11380 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

11380 087100 Training/conferences 6,421                       4,170                       9,740                       9,000                      

11380 087150 Travel 2,121                       3,000                       4,740                       8,400                      

11380 087200 Meeting expense 111                          80                             150                           70                            

TOTAL INFORMATION TECH.‐WATER 574,579                  643,480                  633,770                   733,370                 

General & Admin ‐ Water

11375 080100 Wages and Salaries 570,942                  600,310                  578,090                   676,870                 

11375 080110 Overtime 113                          60                             500                           480                         

11375 080200 FICA 38,169                     45,930                     44,260                     48,150                    

11375 080220 Unemployment Insurance 4,070                       ‐                           ‐                            ‐                          

11375 080230 Worker's Comp 4,451                       1,720                       1,370                       1,450                      

11375 080250 Retirement 58,138                     65,440                     63,070                     69,610                    

11375 080300 Group Insurance 154,326                  155,430                  147,380                   155,350                 

11375 080400 401K & Other Benefits 3,871                       4,200                       3,740                       4,070                      

11375 080410 Other Post Retirement Benefits 429,000                  432,000                  432,000                   432,000                 

11375 080425 Employee Benefits  ‐ Other 27,995                     45,600                     23,330                     50,880                    

11375 080450 Uniforms ‐                           ‐                           20                             ‐                          

Beaufort‐Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2016

55

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

11375 081200 General  Equipment Maintenance 266                          300                          ‐                            300                         

11375 081205 Facil ities  Maintenance 33,559                     33,000                     31,490                     51,840                    

11375 081220 Vehicle Maintenance 2,313                       1,800                       640                           1,800                      

11375 081300 Cleaning Services  and Supplies 15,785                     15,840                     15,780                     15,900                    

11375 081400 Grounds  Maintenance 9,427                       10,800                     6,660                       9,600                      

11375 082150 Sales  Tax ‐                           ‐                           ‐                            ‐                          

11375 082400 Fuel 4,632                       4,610                       4,260                       4,920                      

11375 082500 Expendable Equipment 88                             720                          1,100                       1,080                      

11375 082575 General  Supplies 4,755                       5,700                       4,880                       5,160                      

11375 082600 Office Supplies 5,879                       6,600                       5,480                       6,300                      

11375 083300 Legal  Fees 75,856                     111,960                  85,180                     57,000                    

11375 083400 Professional  Fees 19,031                     70,800                     16,080                     76,260                    

11375 084200 Telephone 10,887                     11,400                     11,590                     11,700                    

11375 085100 Rent 768                          1,680                       2,020                       1,200                      

11375 085150 Equipment Lease 17,126                     16,500                     10,620                     13,800                    

11375 085600 Director Fees 40,548                     40,500                     40,120                     40,500                    

11375 085950 Publications  & Subscriptions 1,786                       2,760                       2,650                       2,520                      

11375 085960 Memberships  & Dues 16,685                     24,000                     19,600                     21,300                    

11375 086000 Franchise Fee 645,787                  667,400                  678,900                   704,000                 

11375 086100 Licenses 174                          120                          120                           120                         

11375 086710 Safety Supplies 977                          720                          280                           770                         

11375 086720 Safety Services 853                          3,180                       1,060                       3,510                      

11375 086730 Safety Training 8,777                       10,500                     7,530                       9,000                      

11375 086740 Safety Incentives 4,702                       6,300                       6,300                       4,200                      

11375 087100 Training/Conferences 12,637                     19,800                     19,800                     45,000                    

11375 087150 Travel 11,326                     10,800                     10,800                     11,400                    

11375 087200 Meeting Expense 5,070                       4,920                       4,850                       5,700                      

11375 087250 Mileage ‐                           ‐                           ‐                            ‐                          

11375 089100 Admin Expense 6,000                       6,000                       6,000                       6,000                      

11375 089110 Advertising 8,898                       5,100                       5,100                       6,600                      

11375 089111 Personnel  Advertising 6,110                       6,300                       6,000                       4,800                      

11375 089114 Public Relations Advertising 2,736                       3,900                       3,900                       3,600                      

11375 089115 Public Education 5,723                       12,000                     7,250                       10,200                    

11375 089116 Promotional Expense 5,619                       9,240                       5,600                       4,800                      

11375 089130 Postage 14,732                     17,400                     12,510                     15,000                    

11375 089131 Public Relations Postage 9,031                       9,600                       9,600                       9,600                      

11375 089140 Printing 463                          600                          270                           600                         

11375 089141 Public Relations Printing 10,474                     12,600                     6,300                       13,200                    

11375 089160 Other Expense (1,034)                      ‐                           ‐                            ‐                          

11375 089610 Discounts ‐                           ‐                           ‐                            ‐                          

TOTAL G&A ‐ WATER 2,309,521               2,516,140               2,344,080               2,618,140              

TOTAL WATER OPERATING EXPENSE 23,876,232             24,990,090             24,583,080             25,896,750            

Wastewater Operating Expenses

Wastewater Treatment Operations

15515 080100 Wages and Salaries 671,934                  701,790                  677,300                   696,180                 

15515 080110 Overtime 50,930                     35,000                     25,440                     25,000                    

15515 080200 FICA 52,802                     56,750                     53,760                     56,320                    

15515 080220 Unemployment Insurance ‐                           ‐                           ‐                            ‐                          

15515 080230 Worker's Comp 22,789                     23,290                     19,840                     19,640                    

15515 080250 Retirement 74,502                     80,860                     76,600                     81,420                    

15515 080300 Group Insurance 80,093                     80,870                     76,470                     82,080                    

15515 080400 401K & Other Benefits 5,325                       5,710                       5,050                       5,190                      

15515 080450 Uniforms 3,758                       4,200                       3,860                       4,200                      

15515 081131 SCADA ‐ IT ‐                           ‐                           ‐                            ‐                          

15515 081220 Vehicle Maintenance 8,829                       10,000                     4,530                       10,000                    

Beaufort‐Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2016

56

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

15515 082100 Lab Supplies 10,919                     8,550                       9,900                       6,050                      

15515 082200 Chemicals 122,060                  121,000                  148,330                   155,750                 

15515 082250 Odor Control ‐                           ‐                           ‐                            ‐                          

15515 082400 Fuel 34,807                     39,050                     24,800                     27,680                    

15515 082410 Other fuel 78,508                     70,000                     70,000                     75,360                    

15515 082500 Expendable Equipment 3,939                       7,120                       5,000                       4,250                      

15515 082520 Wastewater Expendable Equipment ‐                           ‐                           ‐                            ‐                          

15515 082550 Tools 1,652                       1,500                       2,000                       1,500                      

15515 082575 General  Supplies 7,223                       5,000                       6,530                       5,000                      

15515 082600 Office supplies 485                          1,000                       440                           1,000                      

15515 083000 Comp./Instr. Contracts 20,607                     22,500                     21,460                     22,500                    

15515 083400 Professional  Fees ‐                           5,000                       ‐                            ‐                          

15515 084100 Power 834,668                  850,000                  905,920                   933,100                 

15515 084200 Telephone 7,600                       8,700                       6,650                       7,000                      

15515 085150 Office equipment lease 712                          450                          600                           450                         

15515 085300 Processing Costs ‐                           ‐                           ‐                            ‐                          

15515 085950 Publications  & Subscriptions 91                             250                          130                           250                         

15515 085960 Memberships  & Dues 11,452                     11,510                     12,230                     11,240                    

15515 086100 Licenses 1,993                       2,080                       670                           1,980                      

15515 086200 DHEC Permits 29,948                     29,030                     30,750                     29,030                    

15515 086250 Fines  & Penalties 2,000                       ‐                           ‐                            ‐                          

15515 086710 Safety Supplies 3,785                       3,100                       2,380                       3,330                      

15515 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

15515 087100 Training/Conferences 1,197                       5,420                       3,500                       5,900                      

15515 087150 Travel 2,356                       5,780                       4,800                       6,650                      

15515 087200 Meeting Expense 825                          1,000                       550                           1,000                      

15515 087250 Mileage ‐                           ‐                           ‐                            ‐                          

15515 089140 Printing 248                          100                          60                             100                         

Total WWT Operations 2,148,035               2,196,610               2,199,550               2,279,150              

Wastewater Treatment Maintenance

15615 080100 Wages and Salaries 204,886                  201,660                  203,170                   228,110                 

15615 080110 Overtime 2,214                       6,000                       3,610                       3,000                      

15615 080200 FICA 14,978                     15,890                     15,820                     17,760                    

15615 080230 Worker's Comp 7,296                       7,870                       6,760                       7,420                      

15615 080250 Retirement 21,382                     22,640                     22,150                     25,670                    

15615 080300 Group Insurance 21,820                     22,270                     19,970                     22,150                    

15615 080400 401K & Other Benefits 1,481                       1,390                       1,590                       1,790                      

15615 080450 Uniforms 1,541                       2,000                       1,680                       2,000                      

15615 081110 Structures Maintenance 6,756                       37,000                     32,000                     14,000                    

15615 081120 Pumps  Maintenance 14,182                     12,000                     20,000                     18,000                    

15615 081130 Instrument Maintenance 7,335                       12,500                     14,160                     10,000                    

15615 081131 SCADA ‐ IT ‐                           ‐                           ‐                            ‐                          

15615 081140 Treatment Equipment Maint 69,247                     50,000                     240,000                   90,500                    

15615 081200 General  Equipment Maintenance 4,260                       9,000                       5,510                       6,000                      

15615 081205 Facil ities  Maintenance 33,505                     40,000                     45,000                     64,000                    

15615 081210 Electrical  Equipment Maintenance 44,045                     34,000                     24,000                     24,000                    

15615 081220 Vehicle Maintenance 4,931                       4,000                       6,000                       6,000                      

15615 081230 Radio Maintenance 2,620                       ‐                           ‐                            ‐                          

15615 081300 Cleaning Services  & Supplies 8,330                       8,400                       7,980                       9,000                      

15615 081400 Grounds  Maintenance 34,967                     43,000                     42,070                     55,000                    

15615 082300 Pipes, Fittings, and Other Inventory 3,365                       5,000                       10,000                     8,000                      

15615 082400 Fuel 20,478                     20,430                     19,000                     19,620                    

15615 082500 Expendable equipment 507                          500                          ‐                            500                         

15615 082550 Tools 3,379                       3,000                       3,000                       3,000                      

15615 082575 General  Supplies 2,234                       2,000                       1,260                       2,000                      

15615 086710 Safety Supplies 2,820                       1,500                       710                           1,610                      

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2016

Beaufort‐Jasper Water and Sewer Authority

57

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

15615 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

Total WWT Maintenance 538,556                  562,050                  745,440                   639,130                 

TOTAL WASTEWATER TREATMENT 2,686,591               2,758,660               2,944,990               2,918,280              

Collection & Transmission Operations

15525 080100 Wages and Salaries 1,293,055               1,352,040               1,405,190               1,438,630              

15525 080110 Overtime 87,970                     76,000                     103,160                   95,000                    

15525 080200 FICA 100,706                  110,320                  115,390                   117,750                 

15525 080220 Unemployment Insurance (417)                         2,600                       ‐                            2,600                      

15525 080230 Worker's Comp 42,399                     44,850                     38,730                     39,790                    

15525 080250 Retirement 143,966                  157,180                  164,420                   170,230                 

15525 080300 Group Insurance 195,678                  200,270                  200,850                   210,240                 

15525 080400 401K & Other Benefits 12,835                     13,220                     13,580                     13,900                    

15525 080450 Uniforms 14,542                     16,000                     15,880                     15,350                    

15525 081100 Transmission Line Maintenance 17,927                     30,000                     21,090                     30,000                    

15525 081110 Structures Maintenance 25,833                     41,860                     45,000                     41,860                    

15525 081120 Pumps  Maintenance 84,868                     97,230                     69,120                     85,000                    

15525 081131 SCADA ‐ IT 347                          ‐                           ‐                            ‐                          

15525 081150 Meter and Svc Line Maint 13,481                     5,000                       7,500                       10,000                    

15525 081190 Pavement Repairs 14,544                     10,000                     12,700                     13,000                    

15525 081200 General  Equipment Maintenance 21,359                     10,850                     15,000                     19,340                    

15525 081205 Facil ities  Maintenance ‐                           ‐                           ‐                            ‐                          

15525 081210 Electrical  Equipment Maintenance 58,749                     30,000                     34,000                     35,000                    

15525 081220 Vehicle Maintenance 20,535                     25,000                     9,890                       15,000                    

15525 081245 Computer Programming ‐                           ‐                           ‐                            10,000                    

15525 081900 Customer Repairs 1,021                       1,500                       2,530                       2,500                      

15525 082200 Chemicals ‐                           ‐                           ‐                            ‐                          

15525 082250 Odor Control 86,377                     83,000                     87,590                     83,000                    

15525 082300 Pipes, Fittings, and Other Inventory 376                          1,500                       2,780                       1,500                      

15525 082310 Contract Pipes  & Fittings ‐                           ‐                           ‐                            ‐                          

15525 082400 Fuel 119,175                  125,680                  105,240                   112,550                 

15525 082410 Other Fuel 19,688                     15,000                     15,870                     15,000                    

15525 082500 Expendable Equipment 1,010                       2,620                       2,600                       1,500                      

15525 082520 Wastewater Expendable Equipment 35,444                     40,180                     30,000                     43,900                    

15525 082550 Tools 14,702                     6,710                       8,500                       9,300                      

15525 082575 General  Supplies 13,350                     7,500                       15,400                     13,000                    

15525 083500 Contract Labor (CMOM/Sewer Taps) 5,600                       ‐                           ‐                            ‐                          

15525 083505 Contract Labor (Line Relocation) ‐                           5,000                       ‐                            5,000                      

15525 084100 Power 545,996                  536,730                  595,000                   600,000                 

15525 084200 Telephone 115,851                  123,130                  92,860                     114,950                 

15525 085110 Other Property Costs 1,745                       2,000                       2,000                       ‐                          

15525 085150 Equipment Lease 168                          ‐                           130                           ‐                          

15525 085900 Util ity Locations 7,120                       7,000                       7,730                       7,500                      

15525 085960 Memberships  & Dues 1,116                       600                          600                           960                         

15525 086100 Licenses 3,581                       4,000                       3,720                       4,000                      

15525 086710 Safety Supplies 8,402                       5,500                       6,500                       5,920                      

15525 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

15525 087100 Training/Conferences 2,711                       2,710                       2,710                       3,000                      

15525 087150 Travel 5,522                       4,750                       4,620                       5,000                      

15525 087200 Meeting Expense 450                          1,000                       500                           500                         

15525 089140 Printing 331                          200                          310                           300                         

Total C&T Operations 3,138,113               3,198,730               3,258,690               3,392,070              

Collection & Transmission Maintenance

15625 080100 Wages and Salaries 218,721                  240,900                  242,700                   269,120                 

15625 080110 Overtime 2,327                       6,000                       3,730                       4,000                      

15625 080200 FICA 16,041                     18,890                     18,850                     20,890                    

Acct #

Beaufort‐Jasper Water and Sewer Authority

Operating Budget for the Fiscal Year Ended June 30, 2016

58

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

15625 080230 Worker's Comp 7,733                       9,360                       8,030                       8,730                      

15625 080250 Retirement 22,848                     26,910                     26,460                     30,210                    

15625 080300 Group Insurance 22,864                     25,300                     22,850                     25,160                    

15625 080400 401K & Other Benefits 1,556                       1,590                       1,870                       2,070                      

15625 080450 Uniforms 1,645                       2,000                       1,780                       2,000                      

15625 081120 Pumps  Maintenance ‐                           ‐                           ‐                            ‐                          

15625 081130 Instrument Maintenance 10,781                     5,000                       2,500                       5,000                      

15625 081200 General  Equipment Maintenance 61                             1,000                       910                           1,000                      

15625 081205 Facil ities  Maintenance 12,917                     12,000                     23,000                     14,500                    

15625 081210 Electrical  Equipment Maintenance 13,998                     20,000                     20,000                     25,000                    

15625 081220 Vehicle Maintenance 4,407                       2,000                       4,000                       3,000                      

15625 081230 Radio Maintenance 624                          500                          2,430                       1,000                      

15625 081400 Grounds  Maintenance 25,243                     25,000                     25,930                     25,000                    

15625 082300 Pipes, Fittings, and Other Inventory 1,087                       500                          760                           1,000                      

15625 082400 Fuel ‐                           ‐                           ‐                            ‐                          

15625 082500 Expendable Equipment 507                          660                          140                           500                         

15625 082550 Tools 2,539                       3,000                       400                           3,600                      

15625 082575 General  Supplies 176                          500                          380                           500                         

15625 084200 Telephone 3,770                       3,800                       3,880                       3,800                      

15625 085960 Memberships  & Dues 458                          500                          500                           500                         

15625 086100 Licenses 545                          1,000                       1,000                       1,000                      

15625 086710 Safety Supplies 142                          ‐                           500                           ‐                          

15625 087100 Training/Conferences 309                          5,830                       5,830                       2,500                      

15625 087150 Travel 650                          2,300                       3,000                       1,500                      

Total C&T Maintenance 371,948                  414,540                  421,430                   451,580                 

WW COLLECTION & TRANSMISSION 3,510,061               3,613,270               3,680,120               3,843,650              

Waste Disposal Operations

15545 082200 Chemicals 7,352                       14,000                     8,000                       10,000                    

15545 083100 Engineering ‐                           ‐                           ‐                            ‐                          

15545 083400 Professional  Fees ‐                           ‐                           ‐                            ‐                          

15545 085200 Land Lease/Disposal  Fee 138,786                  147,000                  147,000                   149,940                 

15545 085501 Wetlands  Monitoring 67,699                     68,000                     68,000                     68,000                    

Total Waste Disp Operations 213,837                  229,000                  223,000                   227,940                 

Waste Disposal Maintenance

15645 081110 Structures Maintenance 7,779                       13,000                     5,110                       30,000                    

15645 081200 General  Equipment Maintenance 10,356                     13,000                     12,000                     15,000                    

15645 081400 Grounds  Maintenance 15,082                     17,000                     15,080                     17,000                    

15645 082300 Pipes, Fittings, and Other Inventory ‐                           1,000                       90                             1,000                      

Total Waste Disposal Maint 33,216                     44,000                     32,280                     63,000                    

TOTAL WASTE DISPOSAL 247,053                  273,000                  255,280                   290,940                 

Sludge Management Operations

15550 080100 Wages and Salaries 53,187                     57,750                     53,070                     56,330                    

15550 080110 Overtime 4,565                       4,000                       1,100                       2,000                      

15550 080200 FICA 4,312                       4,720                       4,140                       4,620                      

15550 080230 Worker's Comp 1,946                       1,920                       1,670                       1,560                      

15550 080250 Retirement 6,068                       6,730                       5,790                       6,670                      

15550 080300 Group Insurance 6,458                       6,530                       6,100                       6,680                      

15550 080400 401K & Other Benefits 410                          470                          370                           390                         

15550 082200 Chemicals 64,437                     58,000                     58,000                     64,000                    

15550 082400 Fuel 9,178                       7,450                       10,690                     10,870                    

15550 085350 Disposal  Costs 122,344                  141,840                  158,000                   141,840                 

15550 089450 Transportation Costs ‐                           ‐                           ‐                            ‐                          

Total Sludge Mgmt Operations 272,905                  289,410                  298,930                   294,960                 

Beaufort‐Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2016

59

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

Sludge Management Maintenance

15650 081110 Structures Maintenance 720                          ‐                           ‐                            ‐                          

15650 081200 General  Equipment Maintenance 12,028                     17,500                     10,000                     11,000                    

15650 081220 Vehicle Maintenance 11,606                     12,000                     15,000                     15,000                    

15650 082300 Pipes, Fittings, and Other Inventory 31                             1,000                       ‐                            1,000                      

15650 082575 General  Supplies 22                             300                          ‐                            100                         

Total Sludge Mgmt Maintenance 24,408                     30,800                     25,000                     27,100                    

TOTAL SLUDGE MANAGEMENT 297,313                  320,210                  323,930                   322,060                 

Lab ‐ Wastewater

15735 080100 Wages and Salaries 114,987                  121,370                  123,850                   133,710                 

15735 080110 Overtime 111                          500                          10                             500                         

15735 080200 FICA 8,092                       9,320                       9,480                       10,270                    

15735 080230 Worker's Comp 3,940                       3,790                       3,310                       3,470                      

15735 080250 Retirement 11,978                     13,280                     13,500                     14,840                    

15735 080300 Group Insurance 17,716                     18,160                     17,310                     18,180                    

15735 080400 401K & Other Benefits 835                          840                          940                           1,020                      

15735 080450 Uniforms 722                          750                          820                           750                         

15735 081200 General  Equipment Maintenance 672                          650                          1,000                       650                         

15735 082100 Lab Supplies 43,804                     33,930                     44,350                     44,930                    

15735 082500 Expendable Equipment 74                             1,000                       ‐                            1,000                      

15735 082575 General  Supplies 546                          1,000                       520                           1,000                      

15735 082600 Office Supplies 75                             400                          100                           400                         

15735 085500 Lab Contract 89,649                     95,000                     53,950                     71,000                    

15735 085501 Wetlands  Monitoring ‐                           ‐                           ‐                            ‐                          

15735 085960 Memberships  & Dues 53                             120                          70                             120                         

15735 086100 Licenses 105                          300                          150                           300                         

15735 086200 DHEC Permits 750                          1,000                       750                           1,000                      

15735 086710 Safety Supplies 163                          100                          100                           110                         

15735 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

15735 087100 Training/Conferences 38                             500                          500                           500                         

15735 087150 Travel ‐                           1,000                       1,000                       1,000                      

15735 087200 Meeting Expense ‐                           100                          60                             100                         

TOTAL LAB ‐ SEWER 294,310                  303,110                  271,770                   304,850                 

Engineering & Const. Services ‐ Wastewater

15740 080100 Wages and Salaries 131,336                  134,080                  138,400                   146,360                 

15740 080110 Overtime 11                             40                             ‐                            200                         

15740 080200 FICA 9,481                       10,260                     10,590                     11,210                    

15740 080220 Unemployment Insurance 416                          ‐                           ‐                            ‐                          

15740 080230 Worker's Comp 1,144                       1,450                       1,210                       1,090                      

15740 080250 Retirement 13,565                     14,620                     15,090                     16,210                    

15740 080300 Group Insurance 11,664                     11,360                     10,820                     12,180                    

15740 080400 401K & Other Benefits 1,048                       1,080                       1,080                       1,140                      

15740 080450 Uniforms 295                          320                          280                           320                         

15740 081220 Vehicle Maintenance 1,039                       3,000                       780                           1,300                      

15740 082400 Fuel 4,020                       3,890                       2,980                       3,440                      

15740 082500 Expendable Equipment 375                          500                          300                           500                         

15740 082550 Tools 109                          200                          ‐                            200                         

15740 082575 General  Supplies 102                          320                          100                           320                         

15740 082600 Office Supplies 1,360                       1,200                       670                           1,200                      

15740 082610 Computer Supplies ‐                           ‐                           ‐                            ‐                          

15740 083100 Engineering 10,159                     20,600                     19,800                     10,600                    

15740 083300 Legal  Fees ‐                           80                             ‐                            80                            

15740 083400 Professional  Fees ‐                           ‐                           ‐                            ‐                          

Operating Budget for the Fiscal Year Ended June 30, 2016

Acct #

Beaufort‐Jasper Water and Sewer Authority

60

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

15740 084200 Telephone 1,841                       2,600                       2,430                       2,600                      

15740 085150 Equipment Lease 1,353                       1,400                       1,800                       1,400                      

15740 085950 Publications  & Subscriptions 228                          80                             100                           80                            

15740 085960 Memberships  & Dues 511                          850                          850                           850                         

15740 086100 Licenses 136                          200                          ‐                            200                         

15740 086710 Safety Supplies 322                          350                          350                           380                         

15740 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

15740 087100 Training/Conferences 994                          1,500                       1,500                       2,000                      

15740 087150 Travel 1,260                       1,000                       1,000                       2,000                      

15740 087200 Meeting Expense 371                          400                          290                           1,000                      

15740 087250 Mileage ‐                           ‐                           ‐                            ‐                          

15740 089140 Printing 11                             200                          80                             200                         

15740 089200 Survey 2,800                       200                          200                           200                         

TOTAL ENGINEERING & CONST. SVCS. 195,947                  211,780                  210,700                   217,260                 

Mapping ‐ Wastewater

15750 080100 Wages and Salaries 35,001                     43,450                     31,500                     34,980                    

15750 080110 Overtime 6                               40                             ‐                            40                            

15750 080200 FICA 2,567                       3,330                       2,410                       2,680                      

15750 080230 Worker's Comp 417                          470                          390                           260                         

15750 080250 Retirement 3,602                       4,740                       3,440                       3,870                      

15750 080300 Group Insurance 5,007                       6,060                       2,670                       3,540                      

15750 080400 401K & Other Benefits 217                          220                          240                           180                         

15750 082500 Expendable Equipment 498                          960                          730                           960                         

15750 082575 General  Supplies ‐                           ‐                           ‐                            ‐                          

15750 083000 Comp./Instr. Contracts ‐                           ‐                           ‐                            ‐                          

15750 083100 Engineering 5,895                       8,000                       ‐                            4,000                      

15750 085960 Memberships  & Dues ‐                           ‐                           ‐                            ‐                          

15750 086710 Safety Supplies 42                             ‐                           ‐                            ‐                          

15750 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

15750 087100 Training/Conferences 808                          1,200                       280                           1,200                      

15750 087150 Travel ‐                           1,360                       540                           1,360                      

15750 089140 Printing 123                          600                          100                           600                         

15750 089200 Survey ‐                           100                          ‐                            100                         

TOTAL MAPPING 54,183                     70,530                     42,300                     53,770                    

Financial Services ‐ Wastewater

15770 080100 Wages and Salaries 186,283                  191,850                  195,150                   211,370                 

15770 080110 Overtime 22                             120                          ‐                            120                         

15770 080200 FICA 13,338                     14,690                     14,930                     16,180                    

15770 080250 Retirement 19,194                     20,920                     21,280                     23,390                    

15770 080300 Group Insurance 22,807                     22,750                     21,680                     22,580                    

15770 080400 401K & Other Benefits 1,444                       1,520                       1,490                       1,610                      

15770 080450 Uniforms 131                          170                          130                           170                         

15770 081200 General  Equipment Maintenance ‐                           ‐                           ‐                            ‐                          

15770 082500 Expendable Equipment 442                          400                          400                           400                         

15770 082575 General  Supplies ‐                           ‐                           ‐                            ‐                          

15770 082600 Office Supplies 1,213                       1,280                       1,280                       1,280                      

15770 083200 Accounting/Auditing 21,723                     22,320                     22,320                     22,320                    

15770 083500 Contract Labor ‐                           ‐                           ‐                            ‐                          

15770 085950 Publications  & Subscriptions 639                          480                          480                           480                         

15770 085960 Memberships  & Dues 809                          760                          760                           670                         

15770 086710 Safety Supplies 61                             60                             50                             60                            

15770 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

15770 087100 Training/Conferences 1,188                       1,700                       1,700                       1,440                      

15770 087150 Travel 1,382                       2,490                       2,490                       2,000                      

15770 087200 Meeting Expense 99                             200                          200                           200                         

Operating Budget for the Fiscal Year Ended June 30, 2016

Beaufort‐Jasper Water and Sewer Authority

Acct #

61

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

15770 087250 Mileage ‐                           ‐                           ‐                            ‐                          

15770 088100 Data Processing Insurance 4,379                       4,380                       4,380                       4,430                      

15770 088200 Fidelity Bond 237                          240                          240                           240                         

15770 088300 Fleet Insurance 23,938                     24,550                     25,580                     26,700                    

15770 088400 General  Liabil ity Insurance 41,125                     40,370                     40,200                     46,820                    

15770 088500 Inland Marine Insurance 6,442                       6,700                       6,820                       6,940                      

15770 088600 Property Insurance 42,401                     65,280                     64,800                     66,200                    

15770 088700 Environmental  Liabil ity Insurance 7,124                       7,120                       7,120                       7,120                      

15770 089120 Bank Charges 9,297                       8,110                       8,110                       7,520                      

15770 089125 Penalties ‐                           ‐                           ‐                            ‐                          

15770 089140 Printing 369                          400                          500                           600                         

15770 089500 Depreciation Expense 13,401,852             13,310,700             13,574,600             13,600,300            

TOTAL FINANCIAL SVCS ‐ WW 13,807,941             13,749,560             14,016,690             14,071,140            

Customer Service ‐ Wastewater

15760 080100 Wages and Salaries 289,165                  244,320                  241,850                   266,620                 

15760 080110 Overtime 650                          800                          1,320                       800                         

15760 080200 FICA 21,010                     18,750                     18,600                     20,460                    

15760 080220 Unemployment Insurance ‐                           ‐                           ‐                            ‐                          

15760 080250 Retirement 30,027                     26,720                     26,510                     29,580                    

15760 080300 Group Insurance 42,842                     39,240                     36,270                     36,510                    

15760 080400 401K & Other Benefits 3,326                       2,790                       2,570                       2,830                      

15760 080450 Uniforms ‐                           ‐                           ‐                            ‐                          

15760 081900 Customer Repairs ‐                           ‐                           ‐                            ‐                          

15760 082500 Expendable Equipment 196                          320                          320                           320                         

15760 082575 General  Supplies ‐                           80                             80                             80                            

15760 082600 Office Supplies 978                          1,000                       990                           1,000                      

15760 082610 Computer Supplies ‐                           ‐                           ‐                            ‐                          

15760 083000 Comp./Instr. Contracts ‐                           28,400                     4,190                       19,200                    

15760 083500 Contract labor 2,233                       2,320                       2,530                       2,400                      

15760 083575 Bill  Processing 40,680                     ‐                           ‐                            ‐                          

15760 084200 Telephone 7,160                       6,200                       6,000                       6,600                      

15760 085150 Equipment/Furniture Lease 238                          480                          300                           400                         

15760 085800 Bill  Collecting Expense 17,221                     14,400                     9,290                       11,200                    

15760 085805 Merchant Fees 98,479                     97,760                     119,140                   108,000                 

15760 085950 Publications  & Subscriptions ‐                           40                             ‐                            ‐                          

15760 085960 Memberships  & Dues ‐                           40                             ‐                            ‐                          

15760 086710 Safety Supplies ‐                           ‐                           ‐                            ‐                          

15760 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

15760 087100 Training/Conferences 1,703                       1,280                       1,280                       1,600                      

15760 087150 Travel 1,111                       1,400                       1,400                       1,200                      

15760 087200 Meeting Expense 350                          200                          300                           280                         

15760 087250 Mileage ‐                           ‐                           ‐                            ‐                          

15760 089116 Promotional  Expense 177                          320                          320                           400                         

15760 089130 Postage 83,628                     ‐                           ‐                            ‐                          

15760 089140 Printing 2,577                       3,120                       2,830                       2,400                      

15760 089150 Bad Debt Expense 18,137                     22,000                     22,000                     20,000                    

15760 089151 Bad Debt Collection Fees ‐                           2,400                       1,650                       2,400                      

15760 089160 Other Expense (8)                              40                             ‐                            40                            

TOTAL CUSTOMER SVC. ‐ WW 661,880                  514,420                  499,740                   534,320                 

Billing & Meter Reading ‐ Wastewater

15765 080100 Wages and Salaries 97,855                     171,670                  153,620                   180,730                 

15765 080110 Overtime 246                          600                          680                           800                         

15765 080200 FICA 6,721                       13,180                     11,800                     13,890                    

15765 080250 Retirement 10,068                     18,780                     16,750                     20,080                    

Beaufort‐Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2016

62

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

15765 080300 Group Insurance 24,697                     34,580                     29,310                     33,620                    

15765 080400 401K & Other Benefits 905                          1,590                       1,580                       1,860                      

15765 080450 Uniforms 1,326                       1,440                       1,530                       1,600                      

15765 081200 General  Equipment Maintenance 4,400                       4,400                       3,120                       10,400                    

15765 081220 Vehicle Maintenance 3,997                       2,000                       4,830                       2,800                      

15765 081230 Radio Maintenance ‐                           200                          ‐                            ‐                          

15765 082400 Fuel 16,275                     15,880                     13,680                     14,800                    

15765 082500 Expendable Equipment ‐                           320                          320                           600                         

15765 082550 Tools 135                          400                          400                           400                         

15765 082575 General  Supplies 13                             40                             40                             40                            

15765 082600 Office Supplies ‐                           200                          40                             160                         

15765 083575 Bill  Processing ‐                           28,000                     32,690                     24,000                    

15765 084200 Telephone ‐                           ‐                           ‐                            240                         

15765 085150 Equipment Lease ‐                           ‐                           ‐                            1,000                      

15765 086710 Safety Supplies 406                          650                          320                           700                         

15765 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

15765 087100 Training/Conferences ‐                           1,220                       1,220                       2,000                      

15765 087150 Travel 1,040                       1,790                       2,080                       2,600                      

15765 087200 Meeting Expense ‐                           140                          120                           140                         

15765 089130 Postage ‐                           80,800                     82,730                     86,000                    

TOTAL Billing & Meter Reading ‐ WW 168,084                  377,880                  356,860                   398,460                 

Information Technology ‐ Wastewater

15780 080100 Wages and salaries 126,790                  138,840                  152,330                   185,640                 

15780 080110 Overtime 72                             ‐                           140                           ‐                          

15780 080200 FICA 9,207                       10,620                     11,660                     14,200                    

15780 080250 Retirement 13,161                     15,130                     16,610                     20,530                    

15780 080300 Group Insurance 12,511                     13,270                     11,660                     14,910                    

15780 080400 401K & Other Benefits 671                          740                          680                           830                         

15780 080450 Uniforms 269                          170                          190                           170                         

15780 081131 SCADA‐IT 20,088                     20,000                     14,170                     10,000                    

15780 081220 Vehicle Maintenance ‐                           200                          300                           200                         

15780 081240 Computer Equipment Maintenance 776                          1,700                       560                           1,680                      

15780 081245 Computer programming 2,250                       2,000                       2,000                       2,000                      

15780 082400 Fuel 2,162                       2,550                       1,380                       1,810                      

15780 082500 Expendable equipment 27,552                     31,850                     25,990                     33,400                    

15780 082575 General  Supplies 418                          500                          250                           520                         

15780 082600 Office Supplies 58                             100                          250                           100                         

15780 082610 Computer supplies 2,666                       2,600                       2,850                       2,640                      

15780 083000 Comp./Instr. Contracts 94,789                     115,460                  117,610                   132,280                 

15780 083400 Professional  fees 21,334                     24,000                     12,740                     12,000                    

15780 084200 Telephone 42,627                     44,000                     40,840                     44,000                    

15780 085150 Equipment Lease ‐                           ‐                           ‐                            ‐                          

15780 085950 Publications  & Subscriptions 15                             50                             10                             50                            

15780 085960 Memberships  & Dues 98                             180                          180                           170                         

15780 086710 Safety Supplies 178                          120                          290                           130                         

15780 086730 Safety Training ‐                           ‐                           ‐                            ‐                          

15780 087100 Training/conferences 4,280                       2,780                       6,490                       6,000                      

15780 087150 Travel 1,424                       2,000                       3,160                       5,600                      

15780 087200 Meeting expense 74                             40                             100                           50                            

15780 087250 Mileage ‐                           ‐                           ‐                            ‐                          

Information Technology 383,472                  428,900                  422,440                   488,910                 

General Admin ‐ Wastewater

15775 080100 Wages and Salaries 380,628                  400,200                  385,390                   451,240                 

15775 080110 Overtime 75                             40                             330                           320                         

15775 080200 FICA 25,438                     30,620                     29,510                     32,100                    

15775 080220 Unemployment Insurance 2,713                       ‐                           ‐                            ‐                          

15775 080230 Worker's Comp 2,967                       1,150                       910                           960                         

Beaufort‐Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2016

63

2014 2015 2015 2016

ORG OBJECT Account Name Actual Budget Projected Request

15775 080250 Retirement 38,759                     43,630                     42,050                     46,400                    

15775 080300 Group Insurance 102,881                  103,620                  98,250                     103,570                 

15775 080400 401K & Other Benefits 2,581                       2,790                       2,500                       2,720                      

15775 080410 Other Post Retirement Benefits 286,000                  288,000                  288,000                   288,000                 

15775 080425 Employee Benefits  ‐ Other 18,664                     30,400                     15,640                     33,920                    

15775 080450 Uniforms ‐                           ‐                           10                             ‐                          

15775 081200 General  Equipment Maintenance 178                          200                          ‐                            200                         

15775 081205 Facil ities  Maintenance 22,373                     22,000                     20,810                     34,560                    

15775 081220 Vehicle Maintenance 1,542                       1,200                       430                           1,200                      

15775 081300 Cleaning Services  and Supplies 10,523                     10,560                     10,520                     10,600                    

15775 081400 Grounds  Maintenance 6,285                       7,200                       4,440                       6,400                      

15775 082150 Sales  Tax ‐                           ‐                           ‐                            ‐                          

15775 082400 Fuel 3,088                       3,070                       2,840                       3,280                      

15775 082500 Expendable Equipment 59                             480                          730                           720                         

15775 082575 General  Supplies 2,877                       3,800                       3,290                       3,440                      

15775 082600 Office Supplies 3,929                       4,400                       3,670                       4,200                      

15775 083300 Legal  Fees 50,570                     74,640                     56,790                     38,000                    

15775 083400 Professional  Fees 12,687                     47,200                     10,720                     50,840                    

15775 084200 Telephone 7,258                       7,600                       7,740                       7,800                      

15775 085100 Rent 512                          1,120                       1,340                       800                         

15775 085150 Equipment Lease 11,418                     11,000                     7,080                       9,200                      

15775 085600 Director Fees 27,032                     27,000                     26,750                     27,000                    

15775 085950 Publications  & Subscriptions 1,191                       1,840                       1,770                       1,680                      

15775 085960 Memberships  & Dues 11,123                     16,000                     13,040                     14,200                    

15775 086000 Franchise Fee 536,290                  553,800                  577,840                   596,200                 

15775 086100 Licenses 116                          80                             80                             80                            

15775 086710 Safety Supplies 652                          480                          180                           510                         

15775 086720 Safety Services 568                          2,120                       710                           2,340                      

15775 086730 Safety Training 5,851                       7,000                       5,020                       6,000                      

15775 086740 Safety Incentives 3,134                       4,200                       4,200                       2,800                      

15775 087100 Training/Conferences 8,424                       13,200                     13,200                     30,000                    

15775 087150 Travel 7,605                       7,200                       7,200                       7,600                      

15775 087200 Meeting Expense 3,381                       3,280                       3,230                       3,800                      

15775 087250 Mileage ‐                           ‐                           ‐                            ‐                          

15775 089100 Admin Expense 4,000                       4,000                       4,000                       4,000                      

15775 089110 Advertising 5,932                       3,400                       3,400                       4,400                      

15775 089111 Personnel  Advertising 4,074                       4,200                       4,000                       3,200                      

15775 089114 Public Relations  Advertising 1,824                       2,600                       2,600                       2,400                      

15775 089115 Public Education 3,112                       8,000                       4,830                       6,800                      

15775 089116 Promotional  Expense 3,746                       6,600                       3,750                       3,200                      

15775 089130 Postage 9,987                       11,600                     8,590                       10,000                    

15775 089131 Public Relations  Postage 6,020                       6,400                       6,400                       6,400                      

15775 089140 Printing 309                          400                          180                           400                         

15775 089141 Public Relations  Printing 6,983                       8,400                       4,200                       8,800                      

15775 089160 Other Expense ‐                           ‐                           ‐                            ‐                          

Total Gen Admin ‐ Sewer 1,645,358               1,786,720               1,688,160               1,872,280              

Total Wastewater Operating Exp 23,952,193             24,408,040             24,712,980             25,315,920            

Total Operating Expenses 47,828,425             49,398,130             49,296,060             51,212,670            

Net Operating Income (Loss) (1,786,640)              (741,120)                 (72,450)                    (569,470)                

Acct #

Beaufort‐Jasper Water and Sewer Authority

Operating Budget for the Fiscal Year Ended June 30, 2016

ORG OB

Non‐operating 

11000 067

15000 067

16000 067

16000 067

16225 091

16250 091

16275 091

Capital Contribu

16000 068

16000 068

11000 068

11000 068

11000 068

15000 068

15000 068

15000 068

Increase (Decre

Acct #

BJECT

Income/Expenses

7250 Milita

7250 Milita

7400 Gain/(

7500 Interes

Income

1000 Interes

1000 Interes

1200 Litigat

Expens

Total N

utions

8001 Grant 

8010 Easem

8000 Water 

8050 Bad De

8100 Water 

8000 Waste

8050 Bad De

8100 Waste

Total C

Total N

ease) in Net Positio

#

Account 

s:

ry Constr Reimb R

ry Constr Reimb R

(Loss) disposal  of 

st Income

e

st Expense

st Expense

ion Settlement

se

Non‐operating Inco

Revenue

ment Revenue

Capacity revenue

ebt Water Capacit

Contributions  of 

ewater Capacity re

ebt Wastewater Ca

ewater Contributio

Capital Contributio

Non‐operating & C

on

Ope

Insert a Val

Name

Revenue‐Water

Revenue‐Sewer

assets

ome/Exp

e

ty revenue

Systems

evenue

apacity revenue

ons  of Systems

ons

Capital Contributio

Beaufort‐Jaspe

erating Budget for

lue ‐ Hwy 21

64

2014

Actual

1                    

28                 

15                 

34                 

79                 

(2,55             

(2,59             

(3,60             

(8,74             

(7,95             

30                 

49                 

42                 

                     

1,15              

70                 

                     

1,58              

4,68              

ons (3,27             

(5,05             

er Water and Sew

r the Fiscal Year En

1 & Shanklin

201

l Budg

1,413 3                 

4,400                  

8,182                  

1,168 9                 

5,163 1,4              

5,422) (2,4             

1,797) (2,4             

0,000)                  

7,219) (4,9             

2,056) (3,4             

6,145                  

5,250                  

9,205 3                 

‐                      

4,403 1,              

7,612 1,              

‐                      

7,980 1,7              

0,595 4,4              

1,461) 9                 

8,100) 2                 

wer Authority

nded June 30, 201

n Road Wate

15 2

get Pro

393,490              

‐                       

50,000                 

984,000              

427,490              

460,180)              

466,490)              

‐                       

926,670) (             

499,180) (             

‐                       

300                      

375,000              

‐                       

180,000              

125,000              

‐                       

770,000              

450,300              

951,120              

210,000              

16

erline

2015

ojected

338,290              

23,880                

103,670              

876,580              

1,342,420          

(2,458,040)         

(2,460,210)         

‐                       

(4,918,250)         

(3,575,830)         

29,500                

345                      

984,540              

‐                       

853,900              

1,751,660          

‐                       

1,288,315          

4,908,260          

1,332,430          

1,259,980          

2016

Request

75,000           

‐                 

75,000           

953,140        

1,103,140     

(2,319,260)    

(2,314,710)    

‐                 

(4,633,970)    

(3,530,830)    

‐                 

300                

750,000        

‐                 

1,100,000     

1,300,000     

‐                 

1,600,000     

4,750,300     

1,219,470     

650,000