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Beaufort‐Jasper Water & Sewer Authority Fiscal Year 2013 Operating Budget 

 

6 Snake Road Okatie, South Carolina 29909‐3937 

 

 

Ductile Iron Pipe 

Laurens Street Rehab 

Tansi Village Sewer 

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Table of Contents  Resolution ‐ Adopting an Operating Budget               3 Budget Highlights                    4 Statement of Budgeted Revenues & Expenses for year ended June 30, 2013        5 Condensed Statement of Revenues, Expenses, and Changes in Net Assets        6 Operating Cash Analysis, including Debt Service Coverage            7 Mission & Background; Policies & Strategies; Financial Condition & Trends        8  FY2013 Rates & Charges: 

BJWSA Rates effective July 1, 2012                21 BJWSA Retail Rates 8‐year Rate Comparison              22 BJWSA Wholesale Rates 8‐year Rate Comparison            23 BJWSA Ancillary Charges Schedule                24 BJWSA Ancillary Charges ‐ Tap Fees and Related Charges           26 BJWSA Ancillary Charges ‐ Lab Analysis Fees              27  

Supplementary Information:  Pro Forma Statement of Revenues and Expenses (Analytical)          28 Eight‐year Actual and Two‐year Projected Statements of Operations        29 Trend in Operating Revenues and Expenses (including Debt Service)        30 Trend in Cash Coverage                  31 Operating Ratio and Debt Service Coverage Analysis 2004‐2013          32 Operating Expense Increase/(Decrease) by Category and Customer History      33 Schedule of Budgeted Monthly Units and Costs per Kgal            34 Fiscal Year 2013 Water Sales and Consumption Forecast            35 Fiscal Year 2013 Wastewater Forecast                36 Fiscal Year 2013 Water & Wastewater Projection Graphs           37  

Capital Purchases:  Capital Purchases Funded by O&M                38 

 Debt Service: 

Fiscal Year 2013 Debt Service Schedule               39 Future Principal and Interest Debt Payments Graph            39 

 Personnel: 

Personnel & Customer Comparison                40 Personnel Costs                    41 Organizational Chart                    42 Memorandum RE: FY13 Human Resources Budget Recommendation        43 

 Budget Detail: 

Fiscal Year 2013 Budgeted Operating Revenues and Expenses ‐ Charts        45 Fiscal Year 2013 Budgeted Water & Wastewater Operations ‐ Charts        46 Fiscal Year 2013 Detailed Operations Budget by Line Item          47 

      

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RESOLUTION     ADOPTING AN OPERATING BUDGET FOR THE BEAUFORT‐JASPER WATER AND SEWER AUTHORITY FOR THE FISCAL YEAR BEGINNING JULY 1, 2012 AND ENDING JUNE 30, 2013   

WHEREAS,   the General Manager of the Beaufort‐Jasper Water and Sewer Authority (“BJWSA”) has prepared an estimate of operating and non‐operating  revenues of $55,037,420 and operating and non‐operating expenditures of  $54,524,320 for the fiscal year beginning July 1, 2012 and ending June 30, 2013; and 

 WHEREAS,  the Fiscal Year 2013 Operating Budget  forecasts an  increase of $513,100  in  total net 

assets; and   

WHEREAS,  the  Finance Committee has  reviewed  the proposed operating budget, held  a public hearing on the proposed budget on June 19, 2012, 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, 2012 and ending June 30, 2013 are hereby adopted as the official operating budget for the Beaufort‐Jasper Water and Sewer Authority for said fiscal year.  

ADOPTED, this 28 day of June 2012 in Regular Session.   (SEAL) 

BEAUFORT‐JASPER WATER AND SEWER AUTHORITY, SOUTH CAROLINA 

  By:__________________________________         Brandy M. Gray, Chair 

  Attest:   _______________________________ Lorraine W. Bond, Secretary/Treasurer   

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FY 2013 BUDGET HIGHLIGHTS  

• OVERVIEW  The FY2013 budget continues to be centered on preserving cash balances and maintaining acceptable debt service coverage in order to ensure stable, healthy and positive net assets. 

 The Reverse Osmosis Commercial Contract usage rate  increased from $3.02 per kgal to $3.75 per kgal.   All other rates remain the same for FY2013.  

The Operating Loss budgeted for FY2013 is ($2.25M) compared to ($3.0M) budgeted in FY2012.  While an Operating Loss  is budgeted for FY2013, there  is non‐operating revenue budgeted at $760k, which along with capacity fees of $2.0M, results in a budgeted Net Income of $513k.   

Military Construction Reimbursement  revenue  is budgeted at $6.0M which  is a result of the completion of the remaining ISM projects. 

Anticipated ending operating cash for FY2013 is $15.9M, which is well above the policy minimum of 3 months operating cash or $9.8M.  

 • REVENUE FORECASTS for the FY2013 budget consider volume and customer growth over the past two years.  

While commercial and residential development has not shown a full recovery from the economic downturn, sales in FY2011 and FY2012 have shown a positive trend and were the basis for the FY2013 revenue projections.     425 new customers are projected for each water and wastewater systems.  For fiscal year 2012, projections of 325 for both water and wastewater were used.  

Operating Revenues are $1.0M or 2.2% above projected FY2012 and $2.1M or 4.8% above FY2012 budget.  Capacity Fees are projected at $2.0M, an increase of $165k from the FY2012 forecast and remaining the same as the FY2012 budget. 

Management reviewed ancillary charges and made increases to lab fees based on increases in actual costs incurred.  Changes in the temporary hydrant charges are recommended due to the revision of our policy.    

• OPERATING EXPENSES before depreciation are $862k or 3.6% above projected FY2012 expenses and $635k or 2.6% above FY2012 Budget.    Significant increases in operating expense compared to projected FY2012 are outlined as follows: 

• Wages and benefits are projected to increase 5.8% or $725k due to several contributing factors, including a 1% COLA ($91k) and 2% Merit ($182k) budgeted for employees, while retirement will increase $164k and group insurance will increase $47k.  The budget also recommends four additional FTE’s and two part‐time positions totaling $154k be funded in FY2013.   

• Chemicals are estimated to increase 7.4% or $66k to coincide with the increase in production.  Depreciation increased 2% or $497k over projected FY2012 primarily due to the capitalization of the Military second phase ISM projects. 

Capital purchases total approximately $1.3M, which is an increase of $327k or 33% over the FY2012 budget.  FY2013 purchases include $215k for vehicles, $547 for equipment, $235k for technology improvements, and $319k for meters.  

• DEBT  SERVICE  is projected  to  increase  to  $14.3M which  is  $382k over  FY2012 projections  and  $209k  under FY2012 budget.     

The increase in debt service compared to projected FY2012 is due to the addition of the Sewer Rehab Project, Tansi, and Pritchardville Water Main SRF loan payments.     

The decrease in debt service compared to the FY2012 budget is due to interest rate reductions on the SRF loans.  

Debt Coverage is projected to be 1.72 for FY2013. 

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Operating revenues:Water

Civilian wholesale 2,650,470$ Military wholesale 1,155,790 Retail 20,574,560 Military retail 1,278,550 Other 1,965,400

Total water revenues 27,624,770 Wastewater

Service 15,491,860 Military retail 3,357,490 Other 133,000

Total wastewater revenues 18,982,350 Total operating revenues 46,607,120

Operating expenses:Water

Water treatment 4,447,680 Transmission and distribution 3,549,680 Source of supply 590,110 Laboratory and testing 351,680 Engineering and construction services 478,340 Mapping 109,330 Customer service 1,020,330 Meter reading 259,740 Financial services 586,910 Information technology 665,390 General and administrative 1,540,420 Franchise fee 653,000 Depreciation 10,246,500

Total water operating expenses 24,499,110 Wastewater

Wastewater treatment 2,848,640 Collection and transmission 3,442,810 Wastewater disposal 213,000 Sludge management 323,850 Laboratory and testing 377,010 Engineering and construction services 321,520 Mapping 73,660 Customer service 672,880 Meter reading 173,190 Financial services 391,330 Information technology 452,930 General and administrative 1,026,720 Franchise fee 500,000 Depreciation 13,537,500

Total wastewater operating expenses 24,355,040 Total operating expenses 48,854,150

Operating income (loss) (2,247,030) Non-operating income and (expense)

Interest income 380,000 Bond interest income - Easement revenue 300 Military Construction Revenue 6,000,000 Gain (loss) on disposal of assets 50,000 Interest expense (5,550,170) Amortization (120,000)

Total non-operating income (expense) 760,130

Income (loss) before capital contribution fee revenue (1,486,900) Water capacity revenue 500,000 Sewer capacity revenue 1,500,000

Net Income (Loss) 513,100$

Beaufort - Jasper Water and Sewer AuthorityBudget of Revenues and ExpensesFor the year ended June 30, 2013

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Condensed Statement of Revenues, Expenses, and Changes in Net AssetsActual, Projected, and BudgetedYear Ended June 30,

2012 2013

Actual Budget Projected BudgetRevenues:

Water service revenues 23,709,802$ 22,715,984$ 25,075,798$ 25,659,370$ Wastewater service revenues 17,071,938 16,993,922 18,492,101 18,849,350 Other revenues 2,145,156 2,091,700 2,032,955 2,098,400

Total operating revenues 42,926,896$ 41,801,606$ 45,600,854$ 46,607,120$ Expenses:

Operating, before depreciation, but including franchise feesWater operations 8,706,212 8,691,848 9,355,377 9,592,150 Wastewater operations 7,397,108 7,437,634 7,598,255 7,705,310

Depreciation 22,565,429 22,408,000 23,287,280 23,784,000 General, administrative, customer

service and engineering 6,685,960 6,988,051 7,254,416 7,772,690

Total operating expenses 45,354,709 45,525,533 47,495,328 48,854,150

Operating Income (2,427,813) (3,723,927) (1,894,474) (2,247,030) Non-operating revenue

(expenses), net 14,956,487 12,078,767 (140,875) 760,130 Increase (decrease) in net assets,

before contributions 12,528,674 8,354,840 (2,035,348) (1,486,900) Capital contributions:

Grants 419,924 N/A - N/ACapacity fees 1,235,919 2,000,000 1,835,000 2,000,000 Developer contributions of systems 2,669,321 N/A 1,187,341 N/A

Total capital contributions 4,325,164 2,000,000 3,022,341 2,000,000

Increase(decrease) in net assets 16,853,838$ 10,354,840$ 986,993$ 513,100$ Net assets at beginning of year 288,919,459 305,773,297 306,760,290

Total net assets 305,773,297$ 306,760,290$ 307,273,390$

NOTE:Grants and developer contributions of systems cannot be accurately projected and are, therefore, not budgeted.

2011

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2012 2013 2014 2015 2016Estimated BUDGET Estimated Estimated Estimated

Operating Net Income (projected) (1,894,474) (2,247,030) (2,224,560) (2,180,070) (2,114,670) Add:

Depreciation Expense 23,287,280 23,784,000 24,497,520 25,232,450 25,989,420 Interest Income 378,600 380,000 383,800 990,000 955,000

Deduct:Principal Payments (current debt) (8,004,154) (8,523,505) (8,875,200) (8,765,425) (9,302,545) Interest Payments (current debt) (5,905,364) (5,550,170) (5,261,720) (4,892,895) (4,649,905) New Debt Service - (217,800) (871,210) (1,369,810) (2,640,390) Transfers to C&D (3-year cash flow) (4,025,000) (4,025,000) (4,025,000) (5,025,000) (5,025,000) Capital purchases funded by operations (1,149,546) (1,315,950) (1,644,940) (2,138,420) (2,993,790) Transfers from Capital Funds 938,727 691,420 656,850 624,010 592,810 Engineering Salaries Capitalized (938,727) (691,420) (656,850) (624,010) (592,810)

Adjusted Income (Cash) 2,687,342 2,284,545 1,978,690 1,850,830 218,120

Beginning Balance Cash 10,889,503 13,576,845 15,861,390 17,840,080 19,690,910

Anticipated Ending Cash 13,576,845 15,861,390 17,840,080 19,690,910 19,909,030 Target Balance (3 months cash outlay) 9,586,215 9,840,420 10,270,290 10,666,380 11,472,150

Debt Service Coverage Ratio (w/o CC Fees):Operating Income (1,894,474) (2,247,030) (2,224,560) (2,180,070) (2,114,670) Add:

Depreciation Expense 23,287,280 23,784,000 24,497,520 25,232,450 25,989,420 Interest Income 378,600 380,000 383,800 990,000 955,000

Net Earnings 21,771,406 21,916,970 22,656,760 24,042,380 24,829,750

Debt Service to be paid (parity) 12,385,339 12,767,296 13,483,951 13,503,951 15,506,780

Debt Coverage 1.76 1.72 1.68 1.78 1.60

Projected Debt Service:Principal & Interest Payments (new debt) - 217,800 871,210 1,369,810 2,640,390

- 217,800 871,210 1,369,810 2,640,390

Total Projected Debt Service 13,909,518 14,291,475 15,008,130 15,028,130 16,592,840

NOTE:Capacity fees, which represent increases to water and sewer capital cash accounts, were not considered since these funds are notavailable for operations. Cash consists of gross revenue and operations & maintenance. Transfers to C&D have been calculatedbased on the Renewal & Replacement forecast.

Monthly Operating Expenses include a factor for customer growth and inflation:Monthly Operating Expenses 2,036,279 2,089,180 2,172,750 2,303,120 2,441,310 Monthly Debt Service 1,159,126 1,190,960 1,250,680 1,252,340 1,382,740 Monthly Total Cash Requirements 3,195,405 3,280,140 3,423,430 3,555,460 3,824,050 # of months required 3 3 3 3 3

9,586,215 9,840,420 10,270,290 10,666,380 11,472,150

Beaufort-Jasper Water & Sewer AuthorityOperating Cash Analysis

 

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MISSION, BACKGROUND, AND FINANCIAL POLICIES 

Mission & Background  

The mission of the Beaufort‐Jasper Water and Sewer Authority is to protect the public health and the environment by providing, on a non‐profit basis, to the residents, businesses and land owners within its 

service area:    

Affordable, High Quality Drinking Water Environmentally Sound, Affordable Wastewater Treatment and Disposal 

Efficient, Reliable and Courteous Service  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,  2011, was 46,781 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 

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periods  and  also  provide water  to  Point  South,  Levy‐Limehouse Bellinger Hill,  and  Palm  Key  in  Jasper County.    The wastewater  system  serves  approximately  29,925  retail  and  3 wholesale  customers  as  of  June  30, 2011.  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 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 as well.    Consistent with the Authority’s objective to provide greater information to the public in a more efficient manner, the Fiscal Year 2013 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 

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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  as  internal  auditor  and  is accountable to the Chief Financial Officer, and to the General Manager as applicable.    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  applies  all  Governmental  Accounting  Standards  Board  (GASB)  pronouncements.    GASB Statement No.  20, Accounting  and  Financial  Reporting  for  Proprietary  Funds  and Other Governmental Entities  that  use  Proprietary  Fund  Accounting,  offers  the  option  of  following  all  Financial  Accounting Standards  Board  (FASB)  standards  issued  after November  30,  1989,  unless  the  latter  conflict with  or contradict GASB pronouncements, or not following FASB standards issued after such date.  The Authority has elected the option to not follow FASB standards after November 30, 1989.  The Authority also applies standard practices as promulgated by  the American Waterworks Association  (AWWA),  the Government Finance Officers’ Association (GFOA), the American Institute of Certified Public Accountants (AICPA), and any other professional organization which enhances  financial  reporting, but does not  conflict with any laws or regulatory standards.     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 balance sheet.    Annual  Audit:    The  Finance  Committee  of  the  Authority’s  Board  of  Directors  serves  as  the  Audit Committee of the Authority.   It  is composed 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, 2011, 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 

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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 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. 

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 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.  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 earning 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 

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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 for a three‐year projection period.    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.   Prior to GASB 33 and 34  implementations, the money and system assets received were recorded as direct contributions to the equity.  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 Assets.  Developers convey primarily residential systems to the Authority upon completion in accordance with plans and specifications approved by the Authority.  These contributions are not budgeted as they are generally non‐cash, of  limited relevance to rate setting, and the timing is not subject to Authority control.   

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 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 for a three‐year projection period.  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.  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 prior year actual and estimates of acquisitions and  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.  The cost of human resources is submitted to the  Personnel  Committee  for  approval  in April  and  capital  outlay  (vehicles  and  equipment  funded  by operations) is presented to the Capital Projects Committee for approval in April.  The complete proposed budget  is submitted  to  the Authority’s Board of Directors at  the May Board meeting  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.    

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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. 

• In  planning  expenditures,  management  will  adhere  to  the  Authority’s  mission  of  providing “affordable, high quality drinking water; environmentally sound, affordable wastewater treatment and disposal; and efficient, reliable and courteous service.”  In general, the Authority 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. 

• 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 

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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.   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.   

The refunding of an old bond issue with a new, lower interest issue.  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 Assets when earned.   Interest cost  is capitalized on  the construction of qualified assets, whether or not borrowings exist  for such projects, to the extent of amounts funded by debt or operating results.  Interest is not capitalized on 

  17

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 with estimated  costs  under  $250,000  because  these  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 Equipment  3‐20 Structures and improvements, including buildings  10‐50 Office furniture, equipment and vehicles  3‐20 Meters  8 

 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. 

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 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,  and  the  receipt of  grants.    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.   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. 

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• 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 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 strong as a result of stringent financial planning and conservative budgeting.   The Authority  identifies and responds to external factors, such as minimal  developer  activity  and  rising  cost,  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, limited resources, competition for funding, and the desire to optimize efficiencies within the system have all become major  factors  in the financial management of water utilities throughout the country.  Sales, volume, and customers  in fiscal year 2011 and 2012 show a positive trend and were the basis for the  fiscal year 2013 revenue projections.   The  forecast  includes 425 new customers  for both water and 

  20

wastewater, compared to 325 projected customers for water and wastewater budgeted in prior year.  At June  30,  2011,  the  Authority  served  46,785 water  customers, with  approximately  64%  also  receiving wastewater services.  The 2013 budget projects 47,229 and 47,654 water customers as of June 30, 2012 and 2013, respectively.    The trend in actual operating revenues and expenses is presented on page 30.  In the chart, the projected figures for 2012 and the budget for 2013 are compared to audited information presented for fiscal years 2004  through  2011.    The  increase  in  operating  expenses  is  primarily  related  to  the  increase  in depreciation  expense,  wages,  employee  benefits,  and  chemicals.    Although  operating  expenses  are expected to increase in the fiscal year 2013 (page 33), ratio analysis indicates that $1.86 will be earned for every  $1.00  spent  (page  32)  and  there  will  be  sufficient  cash  to  cover  debt  service  and  capital expenditures from revenue generated (page 31).   The Authority has developed financial models that integrate long range capital improvement planning and the  annual  operations  and maintenance  budget.    These models  provide  valuable  assistance  in many areas,  including cash  flow projections and debt service coverage.   Cash coverage  trends are graphically depicted on page 31.   Fiscal year 2013 budgeted  revenues are expected  to generate  sufficient cash  to cover  budgeted  operating  expenses,  before  depreciation,  and  to  provide  for  debt  service  coverage, leaving a cash coverage margin of 72% more  than  the cash  required  to service debt  (1.72 debt service coverage  ratio).    This  cash  is  generally  utilized  for  contingency  and  depreciation,  thereby  funding  the renewal and replacement of assets, and operating capital expenditures (such as vehicles and information technology).  Both this graph and the Operating Cash Analysis on page 7 provide assurance that sufficient cash  is available to support operations, cover debt service, and pay for operating capital, with 3 months operating cash to ensure liquidity.   A comprehensive  financial plan  is essential  in ensuring  that a utility operates on a self‐sustaining basis.  Water utilities are being  recognized as businesses  that are owned by  their communities,  their citizens.  With the advantage of a strong customer service motivation, utility managers are now required to extend their focus from strictly operations and capital planning to one that encompasses organization, financial, and customer service aspects.    The 2013 budget demonstrates the Authority’s ability to operate a self‐sustaining business enterprise that responds to the needs of  its customers as well as creating value  for  its stakeholders, the community at large. Budget considerations include meeting service levels, fulfilling social responsibility to public health and  the  environment,  helping  employees  grow  for  succession  planning,  and  improving  overall effectiveness by adding value to the services that are provided.   To achieve this progress, a continuous quality improvement program is included in the performance management systems of the Authority.    The Authority’s  leadership believes  that  through such a detailed assessment of where  the Authority  is, where  it needs to be  in the future, and how we can get there, future challenges will be addressed both fiscally  and  effectively  in  a manner  that  consistently  provides  a  reliable,  high  level  of  service  to  its customers.    

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Commercial Minimum $6.00 Basic Facilities ChargeUsage $3.46 per Thousand gallons

Residential Minimum $6.00 Basic Facilities ChargeUsage $3.46 per Thousand gallons

Raw Water Basic Facili ties Charge $6.00 Basic Facilities ChargeCommercial Contract Fixed O&M Charge $5,500.00 per Month

Usage $0.07 per Thousand gallonsReverse Osmosis Basic Facili ties Charge $6.00 Basic Facilities ChargeCommercial Contract Fixed O&M Charge $5,000.00 per Month

Usage $3.75 per Thousand gallonsReturn Water Basic Facili ties Charge $6.00 Basic Facilities ChargeCommercial Contract Fixed O&M Charge $3,000.00 per Month

Usage $0.05 per Thousand gallonsWholesale Military $2.02 per Thousand gallons

Area A1 $2.38 per Thousand gallonsArea A2 $2.38 per Thousand gallonsArea A3 $2.38 per Thousand gallonsArea B1 $2.06 per Thousand gallonsArea B2 $2.30 per Thousand gallonsArea B3 $1.58 per Thousand gallons

Commercial Minimum $6.00 Basic Facilities Charge$6.05 per Thousand gallons

Bulk Commercial Minimum $6.00 Basic Facilities Charge$5.00 per Thousand gallons

Residential Minimum $6.00 Basic Facilities Charge$6.05 per Thousand gallons

Maximum per month $48.00 Residential Maximum Reclaimed Water Basic Facili ties Charge $6.00 Basic Facilities 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 MonthUsage $0.25 per Thousand gallons

Wholesale Minimum $6.00 Basic Facilities Charge$5.00 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, 2012

WATER

SEWER

Capital Contribution/Capacity FeesResidential Water per REUResidential Sewer per REU

Commercial Water per gpd (minimum 300 gpd)

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7/1/2005 7/1/2006 7/1/2007 7/1/2008 7/1/2009 7/1/2010 7/1/2011 7/1/2012Commercial Minimum $5.00 $5.00 $5.00 $6.00 $6.00 $6.00 $6.00 $6.00 Basic Facili ties Charge

Usage $3.32 $3.32 $3.32 $3.32 $3.32 $3.32 $3.46 $3.46 per Thousand gallonsResidential Minimum $5.00 $5.00 $5.00 $6.00 $6.00 $6.00 $6.00 $6.00 Basic Facili ties Charge

Usage $3.32 $3.32 $3.32 $3.32 $3.32 $3.32 $3.46 $3.46 per Thousand gallons

7/1/2005 7/1/2006 7/1/2007 7/1/2008 7/1/2009 7/1/2010 7/1/2011 7/1/2012Commercial Minimum $5.00 $5.00 $5.00 $6.00 $6.00 $6.00 $6.00 $6.00 Basic Facili ties Charge

$5.30 $5.30 $5.30 $5.60 $5.60 $5.60 $6.05 $6.05 per Thousand gallonsResidential Minimum $5.00 $5.00 $5.00 $6.00 $6.00 $6.00 $6.00 $6.00 Basic Facili ties Charge

$5.30 $5.30 $5.30 $5.60 $5.60 $5.60 $6.05 $6.05 per Thousand gallonsMaximum per month $42.00 $42.00 $42.00 $45.00 $45.00 $45.00 $48.00 $48.00 Residential Maximum

Retail Water Rate Comparisons

Retail Wastewater Rate ComparisonsEffective Date

Effective Date

  23

7/1/2005 7/1/2006 7/1/2007 7/1/2008 7/1/2009 7/1/2010 7/1/2011 7/1/2012

Wholesale Military $1.69 $1.69 $1.69 $1.82 $1.82 $1.82 $2.02 $2.02 per Thousand gallons Water Area A1-Fripp Island PSD $2.15 $2.15 $2.15 $2.15 $2.15 $2.15 $2.38 $2.38 per Thousand gallons

Area A2-Warsaw Eustis & Oaks $2.15 $2.15 $2.15 $2.15 $2.15 $2.15 $2.38 $2.38 per Thousand gallonsArea A3-Harbor Island $2.15 $2.15 $2.15 $2.15 $2.15 $2.15 $2.38 $2.38 per Thousand gallonsArea B1-Callawassie Island $1.64 $1.64 $1.64 $1.86 $1.86 $1.86 $2.06 $2.06 per Thousand gallonsArea B2-Water Oak Utility/Moss Creek $2.02 $2.02 $2.02 $2.02 $2.02 $2.02 $2.30 $2.30 per Thousand gallonsArea B3-Hilton Head PSD1 $1.45 $1.45 $1.45 $1.58 $1.58 $1.58 $1.58 $1.58 per Thousand gallons

Wholesale Minimum $5.00 $5.00 $5.00 $6.00 $6.00 $6.00 $6.00 $6.00 Basic Facil ities Charge Sewer Usage $4.09 $4.09 $4.09 $4.60 $4.60 $4.60 $5.00 $5.00 per Thousand gallons

Wholesale Water and Wastewater Rate ComparisonsEffective Date

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FY13 EffectiveCharge Charge Description Date

1$20.00 For administrative costs of establishing or transferring new water and

sewer accounts1-Jul-11

$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

$25.00 Applied to all retail accounts 30 days after the due date, prior to service termination

1-Jul-01

$50.00 For restoration of service after delinquent payment is made 1-Jul-012

1-Jul-01¾” Reduced Pressure (RP) $300.00 1” RP $350.00 2” RP $500.00 ¾” Double Check Valve Assembly $200.00 1” DCVA $250.00 2” DCVA $400.00

Service call and actual costs, plus 30% 1-Jul-01For annual inspection and testing of cross connection devices 1-Jul-01

< or = 6” $75.00 > 6” $125.00

3 1-Jul-11$175.00 Plus Operations hourly Labor Charge$125.00 Plus Operations hourly Labor Charge$552.00 Plus Operations hourly Labor Charge$152.00 Plus Operations hourly Labor Charge$195.00 Plus Operations hourly Labor Charge$300.00 Plus Operations hourly Labor Charge$902.00 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

$452.00 Plus Operations hourly Labor Charge$800.00 Plus Operations hourly Labor Charge$327.00 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 Cost worksheet)

1-Jul-11

6$100.00 For unauthorized meter tampering (i.e., turn-on, etc.) 1-Jul-05$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-01¾” – 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%8 $40.00 Per hour 1-Jul-11

Mobilization ChargesOn pipes < 12”On pipes > or = 12”

Operations Labor Charge for work incurred due to outside agencies (i.e., contractors,

Back Flow Prevention Repairs

Meter Testing Fee

Standby Generators

Air Compressor w/ AttachmentsArrow Board

Equipment Use Fee (8-hour day, ½ day

Boom TruckPortable Light UnitPortable Trailer Mounted Pump

Meter TamperingMeter Damage

Back Flow Prevention Installation

Administrative ChargesAccount Service Charge/New Service

Returned payment fee

Late payment penalty

Delinquent account fee

Back Flow Prevention

Meter Fees

Back Flow Prevention Testing

6”8”10”> or = 12”

Track HoeUtility Service Truck

Charge Type

Beaufort-Jasper Water & Sewer AuthorityAncillary Charges

FY 2013

Reconnect

Lab Analysis Fees

¾” – 4”

Rubber Tire HoeSewer Vac TruckSmall Track Hoe (Hydraulic Small Excavator)

Fire Lines, private

Tanker Charge

  25

FY13 EffectiveCharge Charge Description Date

9 1-Jul-01REU-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 $300.00 1-Jul-05> 150 REU $600.00 1-Jul-05Construction 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-11Specific Easement Recording $250.00 Each 1-Jul-11Pump Station Site Recording $350.00 Each 1-Jul-11Using "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 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-02¾” $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 Request to perform service at BJWSA service location (i.e., meter, fire hydrant, sewer line, etc.)

1-Jul-01

$75.00 $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

Security Deposits

After Hours

FY 2013

Charge Type

Commercial Security Deposit (water)

Commercial Security Deposit (water AND

Service Calls

Business Hours

Tanker

Project Development Fees

Record Drawing Conversion to GIS

Legal Documents

Water/Sewer Availability Letter:

Plan Review (relieved for resubmits)

< = 150 REU/CEU > 150 REU/CEU

Temporary Hydrants7-Day

3-Month

Residential Security Deposit

Beaufort-Jasper Water & Sewer AuthorityAncillary Charges

  26

FY13 EffectiveCharge Charge Description Date

13$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-01Significant 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-05TSS > 250mg/l $0.60 Per lb. 1-Jul-05Ammonia $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$100.00 Plus estimated water loss @ 3.50/kgal$500.00 In magistrate court, plus estimated water loss @ 3.50/kgal

Beaufort-Jasper Water & Sewer Authority

Effluent Disposal FeeSeptage Tipping FeeSeptic Truck Clean-out FeeResidential Grinder Maintenance Fee

Wastewater Program Fees Charge Type

FY 2013

Disconnect (Cut Off) Fee

Sludge Handling

Pretreatment Permits

Extra Strength Surcharges

Water Theft FineFirst Offense

Ancillary Charges

Second Offense

Annual Admin. & Inspection

EffectiveCharge Description Date

1 $50.00 1-Oct-952 $65.00 1-Jul-073

4” Connection to existing tap $500.00 1-Jul-954” Connection requiring new tap Actual Cost 1-Jul-08> 4” Actual Cost

4 1-Jul-952” and smaller $200.00 4” $300.00 6” $400.00 8” $500.00 10” $600.00 12” $700.00

5¾” Model 25 – 25 GPM Maximum $250.00 For early taps (within 60 days after permit to operate is issued) for

BJWSA financed waterl ine extensions into existing neighborhoods (non-developer)

1-Jul-05

¾” Model 25 – 25 GPM Maximum $500.00 1-Jul-04¾” Model 35 – 35 GPM Maximum $625.00 1-Jul-041” Model 70 – 70 GPM Maximum $775.00 1-Jul-041-1/2” Model 120 – 120 GPM Maximum $975.00 1-Jul-04> 2” – Contact BJWSA for GPM Actual cost

6 1-Jul-118” and smaller $300.00 10”-16” $500.00 18” and larger $750.00

Water Tap Fees

Charge Type

Beaufort-Jasper Water & Sewer AuthorityTap Fees and Related Charges

FY 2013

Field Ops Support for System Connections

FY 13 Charge

Commercial Tap QuotesSewer Inspection FeeSewer Tap Fees

Wet Taps

  27

Method BJWSAParameter Reference Qty Matrix Cost

pH-Lab EPA 150.1 1 Aqueous $6.00 pH-Field EPA 150.1 1 Aqueous $10.00 Turbidity SM 2130B 1 Aqueous $6.00 Turbidity-Field SM 2130B 1 Aqueous $10.00 Conductivity-Lab SM 2510B 1 Aqueous $6.00 Conductivity-Field SM 2510B 1 Aqueous $10.00 Total Residual Chlorine-Lab SM 4500CLG 1 Aqueous $10.00 Total Residual Chlorine-Field SM 4500CLG 1 Aqueous $14.00 Free Residual Chlorine-Lab SM 4500CLG 1 Aqueous $10.00 Free Residual Chlorine-Field SM 4500CLG 1 Aqueous $14.00 Total Coliform/E. Coli SM 9223B 1 Aqueous $25.00 Fecal Coliform SM 9221C E 1 Aqueous $35.00 Heterotrophic Bacteria SM 9215B 1 Aqueous $30.00 Enterococci Enterolert 1 Aqueous $50.00 Alkalinity SM 2320B 1 Aqueous $15.00 Calcium-Hardness SM 3500CAD 1 Aqueous $15.00 Fluoride SM 4500F-C 1 Aqueous $20.00 Chloride SM 4500CL-B 1 Aqueous $20.00 Total Phosphorous SM 4500 PE 1 Aqueous $25.00 Orthophosphate EPA 365.2 1 Aqueous $20.00 Ammonia-distilled SM 4500NH3F 1 Aqueous $30.00 Nitrite SM 4500-NO2 1 Aqueous $20.00 Nitrate SM4500-NO3 / EPA 9210A / 1 Aqueous $20.00 Biochemical Oxygen Demand SM 5210B 1 Aqueous $30.00 Total Organic Carbon SM 5310B 1 Aqueous $30.00 Total Suspended Solids SM 2540D 1 Aqueous $20.00 Total Dissolve Solids SM 2540C 1 Aqueous $20.00

$75.00

BJWSA sampling containers will be provided with appropriate preservatives.

Sample Pick-up Per dayTerms and Additional Information:Based on business days after sample receipt.

Beaufort-Jasper Water & Sewer AuthorityLab Analysis Fees

Additional Service:

FY 2013

Weekends and holidays excluded unless prior approval from Laboratory Manager.

  28

Operating revenues: 2012 Budget 2012 Projected 2013 BudgetWater

Civilian wholesale 2,068,485 2,645,291 2,650,470 0.20%Military wholesale 1,142,478 1,136,951 1,155,790 1.66%Retail 19,447,939 20,014,993 20,574,560 2.80%Military retail 1,278,554 1,278,564 1,278,550 0.00%Other 1,801,400 1,913,288 1,965,400 2.72%

Total water revenues 25,738,856 26,989,087 27,624,770 2.36%Wastewater

Service 15,227,737 15,149,165 15,491,860 2.26%Military retail 3,357,490 3,342,936 3,357,490 0.44%Other 165,000 119,666 133,000 11.14%

Total wastewater revenues 18,750,227 18,611,768 18,982,350 1.99%

Total operating revenues 44,489,083 45,600,854 46,607,120 2.21%Operating expenses:

WaterWater treatment 4,123,875 4,283,447 4,447,680 3.83%Transmission and distribution 3,551,102 3,495,907 3,549,680 1.54%Source of supply 569,307 583,851 590,110 1.07%Laboratory and testing 347,265 346,236 351,680 1.57%Engineering and construction services 347,945 330,020 478,340 44.94%Mapping 106,721 105,589 109,330 3.54%Customer service 1,009,167 950,014 1,020,330 7.40%Meter reading 253,862 248,126 259,740 4.68%Financial services 573,232 564,472 586,910 3.98%Information technology 685,888 679,551 665,390 -2.08%General and administrative 1,551,767 1,467,088 1,540,420 5.00%Franchise fee 610,000 645,936 653,000 1.09%

Total water operating expenses before depreciation 13,730,131 13,700,236 14,252,610 4.03%Wastewater

Wastewater treatment 2,871,817 2,843,577 2,848,640 0.18%Collection and transmission 3,421,564 3,363,124 3,442,810 2.37%Wastewater disposal 220,936 212,580 213,000 0.20%Sludge management 331,116 314,057 323,850 3.12%Laboratory and testing 364,336 367,590 377,010 2.56%Engineering and construction services 231,919 222,586 321,520 44.45%Mapping 71,547 70,395 73,660 4.64%Customer service 665,196 625,980 672,880 7.49%Meter reading 169,276 165,175 173,190 4.85%Financial services 382,078 375,256 391,330 4.28%Information technology 461,928 474,235 452,930 -4.49%General and administrative 1,034,500 975,930 1,026,720 5.20%Franchise fee 479,000 497,328 500,000 0.54%

Total wastewater operating expenses before deprec. 10,705,213 10,507,812 10,817,540 2.95%

Total operating expenses before depreciation 24,435,344 24,208,048 25,070,150 3.56%

Depreciation - water 9,922,000 10,080,901 10,246,500 1.64%Depreciation - wastewater 13,127,000 13,206,379 13,537,500 2.51%

Total operating expenses 47,484,344 47,495,328 48,854,150 2.86%

Operating income (loss) (2,995,261) (1,894,474) (2,247,030) 18.61%

Non-operating income and (expense)Interest income 50,000 378,600 380,000 0.37%Bond interest income - - - 0.00%Easement revenue 301 301 300 0.00%Military Construction Revenue 8,200,000 5,442,642 6,000,000 10.24%Gain (loss) on disposal of assets 50,000 62,946 50,000 -20.57%Interest expense (6,200,828) (5,905,364) (5,550,170) -6.01%Amortization (120,000) (120,000) (120,000) 0.00%

Total non-operating income (expense) 1,979,473 (140,875) 760,130 639.58%

Income (loss) before capital contribution fee revenue (1,015,788) (2,035,348) (1,486,900) -26.95%

Water capacity revenue 500,000 532,400 500,000 -6.09%Sewer capacity revenue 1,500,000 1,302,600 1,500,000 15.15%

Net Increase (Decrease) in Net Assets 984,212 (200,348) 513,100 356.10%

Beaufort - Jasper Water and Sewer Authority

Budget Vs. Projected

Pro Forma Income Statement (without Contributed Capital) - For Analytical Purposes OnlyFor the year ended June 30,

29 

Projected Budgeted2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Wholesale Water 3,107,129$ 3,137,503$ 3,853,757$ 4,018,595$ 3,767,300$ 3,559,950$ 2,919,396$ 3,334,072$ 3,782,241$ 3,806,260$ Retail Water 12,991,369 13,574,916 16,372,404 18,205,237 18,796,242 18,049,788 17,275,216 19,152,894 20,014,993 20,574,560 Military Privatizat ion W ater - - - - - 1,018,345 1,222,836 1,222,836 1,278,564 1,278,550 Retail Sewer 7,907,729 9,014,473 10,887,631 12,073,009 12,972,288 13,812,013 13,704,312 14,287,345 15,149,165 15,491,860 Military Privatizat ion Sewer - - - - - 2,312,815 2,770,714 2,784,593 3,342,936 3,357,490

Other Revenue 2,580,845 3,001,615 4,037,797 3,374,090 2,802,724 1,960,584 2,624,371 2,145,156 2,032,955 2,098,400 26,587,072 28,728,507 35,151,589 37,670,931 38,338,554 40,713,495 40,516,845 42,926,896 45,600,854 46,607,120

W ater:Source of Supply 475,373 467,529 470,263 620,600 505,623 555,520 501,527 533,538 583,851 590,110 Water Treatment 2,132,490 2,957,024 3,251,150 3,593,936 3,874,657 4,190,575 3,564,370 3,953,612 4,283,447 4,447,680

Transm ission & Distribution 2,233,613 2,695,529 2,957,852 3,635,662 3,577,694 3,174,085 3,032,944 3,287,614 3,495,907 3,549,680 Laboratory and Testing 178,453 214,720 250,682 300,199 312,074 330,604 322,716 328,279 346,236 351,680 Franchise Fee 418,874 434,838 519,081 585,534 581,427 576,723 585,638 603,169 645,936 653,000 Depreciat ion 4,813,392 5,750,180 6,367,653 7,390,944 8,446,036 9,474,704 9,524,139 9,825,830 10,080,901 10,246,500 General and Adm inistrative 2,736,892 2,872,791 3,282,304 3,826,484 3,852,378 4,257,143 3,939,239 4,003,091 4,344,859 4,660,460

W astewaterCollect ion and T ransmission 1,635,080 1,794,163 2,083,516 2,552,008 3,013,987 3,359,529 3,148,077 3,190,301 3,363,124 3,442,810

Wastewater Treatment 1,826,302 1,986,896 2,152,968 2,598,325 2,778,744 3,035,845 2,875,273 2,781,765 2,843,577 2,848,640 Wastewater Disposal 95,511 85,915 105,712 171,786 194,520 211,795 196,800 251,607 212,580 213,000 Sludge Management 207,990 298,492 292,966 199,663 227,617 297,986 321,882 333,722 314,057 323,850 Laboratory and Testing 209,399 230,253 255,165 275,117 352,539 372,472 352,528 374,336 367,590 377,010 Franchise Fee 247,951 260,513 325,468 371,406 426,767 441,650 456,017 465,377 497,328 500,000 Depreciat ion 6,349,990 7,606,544 8,292,789 9,535,722 9,692,106 11,637,120 12,547,518 12,739,599 13,206,379 13,537,500 General & Administrative 1,448,586 1,540,900 1,776,363 2,100,383 2,564,795 2,818,000 2,639,261 2,682,869 2,909,556 3,112,230

25,009,896 29,196,287 32,383,932 37,757,769 40,400,964 44,733,751 44,007,929 45,354,709 47,495,328 48,854,150

1,577,176 (467,780) 2,767,657 (86,838) (2,062,410) (4,020,256) (3,491,084) (2,427,813) (1,894,474) (2,247,030)

Investment Income 255,562 680,500 1,457,482 2,057,398 1,603,877 309,022 56,627 61,600 378,600 380,000

Contributed C apital - cash 7,840,116 10,786,524 13,105,543 11,768,105 6,948,506 2,360,669 629,060 1,235,919 1,835,000 2,000,000

11,163,382 13,356,724 14,660,442 16,926,666 18,138,142 21,111,824 22,071,657 22,565,429 23,287,280 23,784,000

Net Earnings 20,836,236$ 24,355,968$ 31,991,124$ 30,665,331$ 24,628,115$ 19,761,259$ 19,266,260$ 21,435,135$ 23,606,406$ 23,916,970$

Debt Service 8,639,960$ 9,698,641$ 9,246,655$ 10,890,776$ 12,341,682$ 11,973,349$ 10,788,289$ 12,469,603$ 12,385,339$ 12,767,297$

with CC fees 2.41 2.51 3.46 2.82 2.00 1.65 1.79 1.72 1.91 1.87

on Prior Bond w/o CC fees 1.50 1.40 2.04 1.74 1.43 1.45 1.73 1.62 1.76 1.72

The debt service f igures include parity debt paid by the authority.As presented in the off icial statement, general & adm inistrative includes engineering & mapping, cus tomer service & meter reading, information technology, f inanc ial services, and other general & administrative functions.

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

30

31

32

2004 2005 2006 2007 2008 2009 2010 2011Operating Ratio 1.92 1.81 1.98 1.81 1.72 1.72 1.85 1.88 1.81 1.88 1.86 DSC (excl. CC Fees) 1.50 1.40 2.04 1.74 1.43 1.45 1.73 1.62 1.52 1.76 1.72

RATIO ANALYSIS

2012 Projection

2013 Budget

2012 Budget

33

34

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

Wate r Operating Expen ses $2,136,630 $2,136,630 $2,279,160 $1,994,110 $1,994,110 $1,994,110 $1,851,580 $1,851,580 $2,136,630 $1,851,580 $1,994,110 $2,278,880 $24,49 9,110

Dep reciation 853,900 853,900 853,900 853,900 853,900 853,900 853,900 853,900 853,900 853,900 853,900 853,600 10,24 6,500

Net W ater Opera ting Exp. $1,282,730 $1,282,730 $1,425,260 $1,140,210 $1,140,210 $1,140,210 $997,680 $997,680 $1,282,730 $997,680 $1,140,210 $1,425,280 $14,25 2,610

Forecast Water Sales 1,021,930 908,028 848,799 863,855 693,121 637,026 546,713 488,976 563,524 624,129 803,429 1,009,689 9,00 9,219

Cost per Kgal, e xcl. Depr. 1.26$ 1.41$ 1.68$ 1.32$ 1.65$ 1.79$ 1.82$ 2.04$ 2.28$ 1.60$ 1.42$ 1.41$ 1.58$

Forecast Water Revenue 2,881,490$ 2,479,920$ 2,328,860$ 2,141,490$ 1,872,910$ 1,692,210$ 1,387,190$ 1,234,010$ 1,452,860$ 1,771,660$ 2,205,930$ 2,914,290$ $24,36 2,820

Avg. Revenue per Kgal 2.82$ 2.73$ 2.74$ 2.48$ 2.70$ 2.66$ 2.54$ 2.52$ 2.58$ 2.84$ 2.75$ 2.89$ 2.70$

Net DSC & C&D/kgal 1.12$

Wastewater Ope rating Expenses $2,209,850 $1,993,500 $1,993,500 $1,993,500 $1,885,330 $2,101,680 $2,101,680 $1,993,500 $1,993,500 $1,993,500 $1,993,500 $2,102,000 $24,35 5,040

Dep reciation 1,128,100 1,128,100 1,128,100 1,128,100 1,128,100 1,128,100 1,128,100 1,128,100 1,128,100 1,128,100 1,128,100 1,128,400 13,53 7,500

Net W astewa ter Operating Exp . $1,081,750 $865,400 $865,400 $865,400 $757,230 $973,580 $973,580 $865,400 $865,400 $865,400 $865,400 $973,600 $10,81 7,540

Forecast Wastew ater Sales 413,381 354,646 317,717 281,571 254,096 218,167 165,089 142,370 178,793 247,587 315,119 412,516 3,30 1,051

Cost per Kgal, e xcl. Depr. 2.62$ 2.44$ 2.72$ 3.07$ 2.98$ 4.46$ 5.90$ 6.08$ 4.84$ 3.50$ 2.75$ 2.36$ 3.28$

Forecast Wastew ater Revenue 1,475,230$ 1,391,300$ 1,379,070$ 1,349,220$ 1,348,520$ 1,275,010$ 1,032,590$ 911,760$ 1,081,040$ 1,343,430$ 1,388,690$ 1,516,000$ $15,49 1,860

Avg. Revenue per Kgal 3.57$ 3.92$ 4.34$ 4.79$ 5.31$ 5.84$ 6.25$ 6.40$ 6.05$ 5.43$ 4.41$ 3.68$ 4.69$

Net DSC & C&D/kgal 1.42$

NOTE: Other retail revenues and f ire line water sales are not included in the above, since they are not direct operat ing revenues.

Beaufort-Jasper Water & Sewer AuthoritySchedule of Budgeted Monthly Units (kgals)

For the Fiscal Year July 1, 2012 to June 30, 2013

35

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

Volume(kgals)Military 62,018 68,123 55,639 53,446 39,441 37,778 37,086 33,362 37,855 40,246 49,079 58,104 572,177 Area A1 33,384 23,035 20,615 17,678 12,915 12,115 8,952 9,668 14,580 17,876 26,584 26,651 224,054 Area A2 3,500 3,866 2,790 2,750 2,575 2,266 2,409 1,282 1,554 2,001 2,314 3,908 31,215 Area A3 2,489 5,264 3,509 2,561 1,747 1,984 1,341 1,377 1,931 2,787 3,515 6,327 34,832 Area B1 14,155 13,411 10,566 8,748 7,350 4,862 4,100 4,040 4,694 11,934 15,047 16,550 115,456 Area B2 19,427 17,579 15,318 13,806 10,580 8,416 7,357 7,495 12,923 11,165 17,217 18,086 159,370 Area B3 70,000 70,000 70,000 160,000 120,000 101,000 101,000 128,000 131,000 52,000 60,000 60,000 1,123,000 Total 204,973 201,277 178,438 258,989 194,608 168,421 162,246 185,224 204,537 138,009 173,756 189,627 2,260,104 RevenueMilitary 125,280 137,610 112,390 107,960 79,670 76,310 74,910 67,390 76,470 81,300 99,140 117,360 1,155,790 Area A1 79,450 54,820 49,060 42,070 30,740 28,830 21,310 23,010 34,700 42,550 63,270 63,440 533,250 Area A2 8,330 9,200 6,640 6,540 6,130 5,390 5,730 3,050 3,700 4,760 5,510 9,310 74,290 Area A3 5,920 12,530 8,350 6,100 4,160 4,720 3,190 3,280 4,600 6,630 8,370 15,050 82,900 Area B1 29,160 27,630 21,770 18,020 15,140 10,010 8,450 8,320 9,670 24,580 31,000 34,090 237,840 Area B2 44,680 40,430 35,230 31,750 24,330 19,360 16,920 17,240 29,720 25,680 39,600 41,610 366,550 Area B3 110,600 110,600 110,600 173,800 118,500 104,280 104,280 123,240 127,980 82,160 94,800 94,800 1,355,640 Total 403,420$ 392,820$ 344,040$ 386,240$ 278,670$ 248,900$ 234,790$ 245,530$ 286,840$ 267,660$ 341,690$ 375,660$ 3,806,260$

RETAIL:Volume(kgals)Res ident ial 439,500 371,241 333,114 283,216 257,631 226,452 175,811 137,108 172,399 244,679 329,697 440,958 3,411,807 Com mercial 87,389 70,821 77,765 75,219 72,233 70,425 56,657 51,864 60,951 69,398 72,238 92,421 857,381 Special Commercial 192,200 195,500 188,800 189,800 128,000 142,400 142,400 107,800 112,000 142,000 182,100 177,100 1,900,100 Res ident ial I rrigation 35,362 24,494 27,188 19,560 15,737 11,007 3,371 2,162 6,616 13,795 20,096 37,899 217,288 Com mercial Irrigation 62,506 44,695 43,495 37,071 24,911 18,322 6,229 4,817 7,021 16,249 25,541 71,684 362,540 Total 816,957 706,751 670,361 604,867 498,513 468,605 384,467 303,752 358,987 486,120 629,673 820,062 6,749,115 RevenueRes ident ial 1,767,230 1,531,050 1,399,130 1,226,490 1,137,960 1,030,080 854,860 720,950 843,060 1,093,150 1,387,310 1,772,280 14,763,550 Com mercial 323,400 266,080 290,100 281,300 270,960 264,710 217,070 200,490 231,930 261,150 270,980 340,800 3,218,970 Special Commercial 34,510 35,840 36,480 36,530 29,520 31,920 31,920 27,370 28,320 30,420 33,390 33,030 389,250 Res ident ial I rrigation 133,130 95,530 104,850 78,450 65,230 48,860 22,440 18,260 33,670 58,510 80,310 141,890 881,130 Com mercial Irrigation 219,800 158,600 154,260 132,480 90,570 67,740 26,110 21,410 29,040 60,770 92,250 250,630 1,303,660 Total 2,478,070$ 2,087,100$ 1,984,820$ 1,755,250$ 1,594,240$ 1,443,310$ 1,152,400$ 988,480$ 1,166,020$ 1,504,000$ 1,864,240$ 2,538,630$ 20,556,560$

Customer Customer Volume Revenue AverageEstimate Estimate 2,260,104 $3,806,260 1.68$

Retail Customers: 6/30/2012 6/30/2013 3,411,807 14,763,550 4.33$ Res ident ial 41,093 41,518 857,381 3,218,970 3.75$ Com mercial 3,506 3,506 1,900,100 389,250 0.20$ Special Commercial 1 1 217,288 881,130 4.06$ Res ident ial I rrigation 1,797 1,797 362,540 1,303,660 3.60$ Com mercial Irrigation 832 832 9,009,219 $24,362,820 2.70$

47,229 47,654 425 New Customers7,109,119 $23,973,570 3.37$

Beaufort-Jasper Water & Sewer AuthorityFiscal Year 2013 Water Sales and Consumption Forecast

W holesaleResidential

Exc l. Special Commercial

Commercial

Res ident ial I rrigat ionCommercial I rrigat ion

Special Commercial

36

July Aug August Sep September Oct October Nov November Dec December Jan TOTAL

Volume(kgals)

Wholesale 247 311 273 279 236 264 294 260 307 313 268 261 3,313

Residential 311,514 266,320 231,950 203,303 176,664 149,751 113,210 90,636 115,638 171,361 236,158 316,199 2,382,704

Commercial 76,913 67,947 67,440 67,349 65,752 64,341 51,070 48,888 57,266 62,657 65,448 81,307 776,376

Reclaimed 24,708 20,068 18,054 10,640 11,443 3,811 515 2,585 5,583 13,256 13,246 14,750 138,659

Total 413,381 354,646 317,717 281,571 254,096 218,167 165,089 142,370 178,793 247,587 315,119 412,516 3,301,051

Revenue

Wholesale 1,240 1,560 1,370 1,400 1,180 1,320 1,470 1,300 1,540 1,560 1,330 1,300 16,570

Residential 993,810 963,730 955,880 928,200 937,740 873,520 711,000 602,820 722,200 950,170 978,440 1,011,800 10,629,310

Commercial 471,020 418,010 414,320 413,980 403,760 396,240 317,010 304,010 352,920 385,400 402,630 496,240 4,775,540

Reclaimed 9,160 8,000 7,500 5,640 5,840 3,930 3,110 3,630 4,380 6,300 6,290 6,660 70,440

Total 1,475,230$ 1,391,300$ 1,379,070$ 1,349,220$ 1,348,520$ 1,275,010$ 1,032,590$ 911,760$ 1,081,040$ 1,343,430$ 1,388,690$ 1,516,000$ 15,491,860$

Customer Estimate 06/30/12

Customer Estimate 06/30/13 Volume Revenue Average

Wholesale 1 1 Wholesale 3,313 $16,570 5.00$

Residential 27,735 28,160 Residential 2,382,704 10,629,310 4.46$

Commercial 2,744 2,744 Commercial 776,376 4,775,540 6.15$

30,480 30,905 425 New Customers Reclaimed Water 138,659 70,440 0.51$

3,301,051 $15,491,860 4.69$

3,162,393 15,421,420 4.88$ Total W/O Reclaimed

Beaufort-Jasper Water & Sewer AuthorityFiscal Year 2013 Wastewater Forecast

37

38

Item / Project DescriptionFixed Asset

AccountEstimated

CostsAmount

Approved

CAPITALIZED METERSBased on current fiscal year plus growth rate. (750 @ $425) 121060 318,750 318,750

Total CAPITALIZED METERS 318,750$

OPERATIONSFIELD OPERATIONS:

Sewer Vac Truck 121085 340,000 340,000 110 Hp 4 Wheel Drive Farm Tractor 121080 70,000 70,000 Movable Bar Screen for Canal 121080 7,200 7,200 SP21 Odor Control Unit Replacement 121080 34,000 34,000 Vehicle Tracking 121080 15,000 15,000

TREATMENT OPERATIONS:Membranes for RO at Pburg 121060 25,000 25,000 Port Royal UVT Sensor 121080 19,000 19,000 Soft Start Motor for RO Feed 121080 10,000 10,000 Permanent Generator for Palm Key 121080 15,000 15,000 Cherry Pt. dewatering bldg. flooring 121050 12,000 12,000

Total OPERATIONS 547,200$

VEHICLES*Fields Ops - F250 4X2 121085 30,000 30,000 Wastewater Ops - F-250 Utility bed 121085 25,000 25,000 Field Ops - F-250 W/Lift gate 121085 30,000 30,000 Maintenance - F-150 Crew Cab 121085 28,000 28,000 Maintenance - F-250 Utility bed 121085 25,000 25,000 Engineering - Small PU Ext Cab 4X4 121085 25,000 25,000 Engineering - Ford Escape 4X4 121085 24,000 24,000 Maintenance - F-150 Crew Cab (new) 121085 28,000 28,000

Total VEHICLES 215,000$

IT MASTER PLANRecords Management System-Phase I 121022 50,000 50,000 Mobile User Access Infrastructure 121022 40,000 40,000 Core Server Expansions and Upgrades 121022 80,000 80,000 Tracer Upgrade/Replacement 121022 25,000 25,000 Network Security Vulnerability Testing 121022 40,000 40,000

Total IT MASTER PLAN 235,000$

TOTAL 1,315,950$ 1,315,950$ 1,315,950$

*All vehicles listed will replace existing vehicles unless noted. Vehicles are generally soldat auction to receive a higher value and are budgeted as gain from sale of assets,not as an offset to the purchase price.

O&M - Capital - Meters & General Equipment2013 Budget

Beaufort-Jasper Water & Sewer AuthorityCapital Improvements Program

39

Total Debt Service Water Debt ServiceWastewater Debt

ServiceSeries 2001 ($47.140 mil) (Part Refunded) 552,790$ 442,232$ 110,558$ 2000 (COH) SRF ($876,001) 57,979 - 57,979 2001B SRF (ASR System) 53,856 53,856 - Port Royal Note Payable ($3,935,700) 438,119 262,871 175,248 2004 SRF (Port Royal WRF) 1,581,944 - 1,581,944 2005 SRF (PRWRF Outfall Line) 172,417 - 172,417 Series 2006 ($58.75M) 3,333,225 1,933,271 1,399,955 N/P-Department of the Navy 1,086,060 465,095 620,965 2008 SRF (Chelsea NaOCl3) 153,049 153,049 - 2009 SRF (ASR Well/WST/BPS) 196,422 196,422 - 2010A SRF (Military Consolidation) 833,993 - 833,993 Series 2010B Refunding Bonds 5,403,800 2,918,052 2,485,748 2011A SRF (Tansi Sewer Rehab) 22,722 22,722 2011B SRF (Rehab 4 Collection Systems) 187,300 187,300

TOTALS 14,073,676$ 6,424,848$ 7,648,828$

45.7% 54.3%

Debt Service Schedule - FY 2013

Description of Debt

40

NUMBER OF EMPLOYEES AND CUSTOMERS

Fiscal Year Employees Water Sewer1998 73 9,090 3,000 1999 80 18,780 8,910 2000 107 21,453 11,033 2001 107 22,899 11,981 2002 110 25,234 14,014 2003 119 28,930 16,120 2004 129 32,687 19,167 2005 136 37,182 21,499 2006 139 40,546 24,647 2007 149 43,499 27,232 2008 158 45,311 28,786 2009 168 45,464 28,483 2010 164 46,279 29,214 2011 164 46,785 29,928

(Est.) 2012 170 47,229 30,480 (Est.) 2013 174 47,654 30,905

Estimated New customers 425 425

Customers

41

Water Treatment 21.70 1,452,688 486,990 1,939,678 Transmission & Distribution 28.10 1,408,196 510,880 1,919,076 Source of Supply 2.60 151,592 53,050 204,642 Wastewater Treatment 15.55 992,872 340,720 1,333,592 Collection & Transmission 31.95 1,597,360 587,520 2,184,880 Sludge Management 2.10 103,648 31,470 135,118 Laboratory 5.00 309,471 115,650 425,121 Engineering & Mapping 9.00 640,143 184,850 824,993 Customer Service 18.00 753,981 239,740 993,721 Meter Reading 7.00 266,882 98,250 365,132 Information Technology 7.00 343,126 88,090 431,216 Financial Services 8.00 449,294 142,970 592,264 General Administration 13.00 1,009,175 401,070 1,410,245 Capital Projects 7.00 546,659 144,761 691,420 Total 176* 10,025,088 3,426,011 13,451,099 *Note: Amount includes 2 part-time positions.

Fringe benefits as percentage of wages 34.2%

Total personnel costs as a percentage of Operating Expenses before depreciation 53.7%

PERSONNEL - FISCAL YEAR 2013 BUDGET

Division FTE'sWages

(incl. OT)Fringe

Benefits Total

42

ORGANIZATIONAL CHART

NOTE:  Divisions are presented alphabetically and the contact manager for each is listed. The number of positions in each division is noted in parentheses totaling 179 FY2013 positions.  Total positions of 179 plus 2 part‐time positions budgeted and less 5 positions not budgeted brings the total budgeted positions to 176 for FY2013. 

43

Date: April 17, 2012 To: Personnel Committee; Finance Committee Cc: Ken Griffin; Dottie Hofmann; Ed Saxon From: John Wells RE: FY13 Human Resources Budget Recommendation Based on our preliminary revenue and expenditure projections: 1. Recommend the following positions not be funded in the FY13 Budget. All positions are currently vacant. Title Salary (est.) Warehouse Supervisor $42,931.00 Water Operator IV $49,088.00 Wastewater Operator II $40,851.00 Inspector $53,206.00 Project Engineer $55,244.00 Total $241,320 2. Recommend the following positions be funded for FY13: Title Salary (est.) Human Resources Manager – Note 1 $68,000.00 HVAC Technician $21,871.00 (Hire ½ year) Customer Service Billing Rep $15,610.00 (Hire ½ year) IT Network Analyst $29,235.00 (Hire ½ year) IT-part time position $15,408.00 Summer Intern $ 4,320.00 Total $154,444 Note 1: Removed from unfunded list in Feb 2012 due to incumbent’s pending retirement. 3. Recommend a Cost of Living Adjustment in the amount of 1.0% be included in the FY13 budget. We base our recommendation on a survey we have conducted with other utilities and municipalities and the recommendation from our Human Resources consulting firm. The cost of this living adjustment will amount to approximately $90,787. 4. Recommend an annual merit increase of 2% be included in the FY13 budget which would allow for an individual increase ranging from 2.0% to 3.5%. During the above mentioned survey we found that most utilities were providing a combined merit/cost of living increase ranging from 2.5% to 5%.

44

The cost of the merit adjustment will amount to approximately $181,755. 5. We also recommend continued funding in FY13, at the same level, for employee benefit related expenditures such as the Employee Picnic, Safety Celebration, Annual Health Screening, Tuition Reimbursement, etc. 6. We have reviewed our training budget and feel that by maintaining the same level of funding, we can continue training for manager and supervisor development, basic skill training for employees and organizational type training such as Spanish, computer and business writing. 7. In past years we had experienced a decrease in our workers’ compensation premiums due to the success our safety program had on the employee’s injury rate. As a result, we eliminated the single-rate cost of health insurance premiums for those participants. However, as a result of several injuries in recent years our premiums have increased so we recommend a small, corresponding increase of $25.00 per month for participating employees. This health insurance adjustment will result in a savings of approximately $52,800. 8. Upon the Personnel Committee’s review and approval, we will present this information to the Finance Committee on April 19, 2012 and then to the Board during the May meeting.

45

46

47

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

Wate r Operating Revenue s

Civilian Wholesale Revenue

11000 061110 Calawassie Island 213,855 2 22,632 223,5 98 237,840

11000 061130 Fripp Island 440,299 4 58,926 486,1 76 533,250

11000 061140 Harbor Island 87,556 79,059 82,8 10 82,900

11000 061150 LLBH Water Company, Inc. - - - -

11000 061160 Moss Cre ek 301,823 3 16,389 340,0 51 366,550

11000 061163 HH PSD # 1 1,199,029 9 25,619 1,438,6 92 1,355,640

11000 061165 HH Broad C reek PSD - - - -

11000 061180 Warsaw-Eustis-Oaks 59,359 65,860 73,9 63 74,290

- 2,301,922 2,0 68,485 2,645,2 91 2,650,470

Military Wholes ale Revenue

11000 061200 Laurel Bay 266,008 2 69,245 293,5 80 311,520

11000 061210 Marine Corps Air Station 128,909 1 62,578 129,9 45 132,560

11000 061220 Naval Ho spital 36,595 46,279 40,4 81 41,370

11000 061240 Parris Island 600,638 6 64,376 672,9 45 670,340

Total Military Wholesale Reve nue 1,032,150 1,142,478 1,136,951 1 ,155,790

Retail Revenues

11000 062100 Commercial Water Sale s 2,867,007 3,0 66,365 3,101,6 98 3,218,970

11000 062125 Special Commercial Water Sale s 373,088 3 22,058 370,5 64 389,250

11000 062150 Commercial Irrigation Sa les 1,146,606 1,0 38,166 1,248,3 58 1,303,660

11000 062175 Military Retail Water 1,222,836 1,2 78,554 1,278,5 64 1,278,550

11000 062200 Residential Water Sales 13,962,808 14,2 64,616 14,419,0 43 14,763,550

11000 062250 Residential Irr igation Sales 785,251 7 38,734 856,6 10 881,130

11000 062400 Fire Line Wa ter Sales 18,134 18,000 18,7 21 18,000

Total Water Retail Revenues 20,375,730 20,7 26,493 21,293,5 57 21,853,110

11000 064100 Tap Fees 436,454 4 20,000 487,2 93 460,000

11000 065100 Project development fees 40,318 40,000 29,2 16 35,000

11000 066100 Service Call - - - -

11000 067130 Fire Hydrant Revenue 26,144 25,000 10,7 73 15,000

11000 067150 Admin Service Charge 62,684 62,400 62,4 51 62,400

11000 067155 Service Charge 140,705 1 38,000 179,3 07 185,000

11000 067160 Recon nect/Reset/Late Fees 338,439 3 78,000 272,0 53 330,000

11000 067170 Lab Fees 15,445 20,000 11,3 72 15,000

11000 067180 NSF Revenue 34,558 30,000 33,7 44 30,000

11000 067190 Other Water Income 2,842 3,000 7,0 79 3,000

11000 067195 Rent Income 692,384 6 35,000 700,0 00 755,000

11000 067200 Const ruction reimbursement rev 158,444 50,000 120,0 00 75,000

Other Water Revenues 1,948,417 1,8 01,400 1,913,2 88 1,965,400

Total Water Ope rating Revenues 25,658,220 25,7 38,856 26,989,0 87 27,624,770

Wastewater Operating Revenues

Sewer Service Revenue

15000 063100 Commercial Sewer Sales 4,228,056 4,3 83,692 4,598,1 89 4,775,540

15000 063175 Military Retail Se wer 2,784,593 3,3 57,490 3,342,9 36 3,357,490

15000 063200 Residential Sewer Sales 9,887,039 10,7 46,388 10,440,8 39 10,629,310

15000 063300 Wholesale Sewer Sales 112,465 27,385 39,8 25 16,570

15000 063500 Reclaimed Water Sa les 59,785 70,272 70,3 13 70,440

Total Sewer Service Revenue 17,071,938 18,5 85,227 18,492,1 01 18,849,350

Beaufort-Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2013

48

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

15000 064100 Tap Fees 8,000 10,000 5,2 50 10,000

15000 067100 Inspection Fees 37,305 42,000 44,2 88 45,000

15000 067107 Pretreatment Prog Inspe ctions 6,000 6,000 6,0 00 6,000

15000 067110 Septa ge 60,670 70,000 49,0 88 50,000

15000 067120 Sludge 16,969 20,000 9,8 03 10,000

15000 067190 Other Income 4,582 2,000 5,2 38 2,000

15000 067195 Rent Income - - - -

15000 067200 Const ruction Reimb Revenue 63,213 15,000 - 10,000

Total Other Sewer Revenues 196,739 1 65,000 119,6 66 133,000

Total Wastewater Revenue s 17,268,677 18,7 50,227 18,611,7 68 18,982,350

TOTAL OPERATING REVENUES 42,926,896 44,4 89,083 45,600,8 54 46,607,120

Wate r Treatment - Operations

11110 080100 Wages and Salar ies 985,855 9 67,769 1,003,2 65 1,037,560

11110 080110 Overtime 127,915 1 36,822 159,0 80 145,000

11110 080200 FICA 80,772 84,501 86,3 24 92,090

11110 080230 Workman's Comp 32,036 32,475 30,8 60 37,560

11110 080250 Retirement 102,055 1 05,378 108,8 10 127,610

11110 080300 Group Insurance 112,426 1 18,104 126,2 21 127,430

11110 080400 401K & Other Benef its 6,335 6,143 7,3 06 7,560

11110 080450 Uniforms 5,129 5,700 4,8 59 5,500

11110 081131 SCADA-IT 460 2,000 1,9 12 2,000

11110 081220 Vehicle Maintena nce 3,515 2,000 1,7 44 1,500

11110 082100 Lab Supplies - - - 5,000

11110 082200 Chemicals 671,005 6 45,000 716,1 69 762,430

11110 082400 Fuel 13,611 19,500 18,3 28 18,110

11110 082410 Other Fuel 1,512 28,500 21,3 02 22,000

11110 082500 Expendable Equipment 1,352 1,000 3,0 00 1,000

11110 082510 Water Sys. Expendable Equipment 2,380 1,200 - 1,200

11110 082575 General Sup plies 4,769 5,000 5,0 00 5,000

11110 082600 Office Su pplies 1,030 1,000 1,1 00 1,500

11110 082610 Computer Supplies - 1,000 2 57 -

11110 083000 Comp./Instr . Contracts 16,369 18,500 15,4 03 18,500

11110 083100 Engineering - - - -

11110 083400 Professional Fees 7,275 8,000 7,0 00 3,000

11110 084100 Powe r 1,045,878 1,1 28,000 1,200,9 46 1,200,000

11110 084200 Telephone 4,662 5,000 4,4 10 5,000

11110 085950 Publications & Subscriptions 36 300 1 48 300

11110 085960 Memberships & Dues 12,985 19,881 18,2 00 16,500

11110 086100 Licenses 2,093 2,000 2,5 00 2,500

11110 086200 DHEC Permits 54,356 73,163 59,4 87 65,000

11110 086250 Fines & Penalties - - - -

11110 086710 Safety Supplies 3,945 3,000 4,5 00 3,000

11110 086730 Safety Training 1,277 5,000 5,5 00 5,000

11110 087100 Training/Con ferences 3,244 5,300 5,0 00 5,300

11110 087150 Travel 7,522 5,300 5,7 26 5,300

11110 087200 Meeting Expense 1,316 1,000 1,3 64 1,200

11110 087250 Mileage - 100 - -

Total Water Treatment Operations 3,313,116 3,4 37,636 3,625,7 23 3,730,650

Wate r Treatment - Maintenanc e

11210 080100 Wages and Salar ies 239,473 2 43,055 244,1 11 264,120

11210 080110 Overtime 4,970 6,000 5,6 05 6,000

11210 080200 FICA 17,754 19,053 18,4 30 20,660

Beaufort-Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2013

49

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

11210 080230 Workman's Comp 9,519 9,788 8,8 50 11,510

11210 080250 Retirement 22,469 23,760 23,1 49 28,630

11210 080300 Group Insurance 30,791 33,188 29,8 77 32,020

11210 080400 401K & Other Benef its 1,592 1,555 1,7 77 1,920

11210 080450 Uniforms 2,360 2,000 2,2 15 2,500

11210 081110 System Structures Maintena nce 3,539 19,000 10,0 00 16,000

11210 081120 Pumps Maintenance 23,577 30,000 26,3 74 30,000

11210 081130 Instrument Maint enance 7,817 7,000 8,0 00 8,000

11210 081131 SCADA - IT - - - -

11210 081140 Treatmen t Equipment Maint 112,390 95,000 90,0 00 75,000

11210 081200 General Equ ipment Maintenance 1,664 4,000 6,0 00 6,000

11210 081205 Facilities Maintenance 45,809 54,000 50,0 00 54,000

11210 081210 Electrical Equipment Maint 19,675 36,000 36,0 00 60,000

11210 081230 Radio Mainte nance 1,880 1,000 2,0 00 1,000

11210 081300 Cleaning Services & Supplies 9,945 10,000 10,1 73 10,000

11210 081400 Grounds Maintenance 17,647 18,000 13,2 68 15,000

11210 082300 Pipes, Fittings, and Othe r Inventory 19,255 17,000 17,9 53 18,000

11210 082400 Fuel 25,712 33,840 31,2 85 30,170

11210 082500 Expendable Equipment 1,358 1,500 2,4 49 2,500

11210 082510 Water Sys. Expendable Equipment - - - -

11210 082550 Tools 2,756 3,000 3,0 00 5,000

11210 082575 General Sup plies 2,290 3,000 3,0 00 3,000

11210 085155 Operational Equipment Lease - - - -

11210 086710 Safety Supplies 5,658 3,000 3,5 00 3,000

11210 086730 Safety Training 4,267 6,000 3,7 08 6,000

11210 087100 Training/Con ferences 1,480 2,500 3,5 00 3,500

11210 087150 Travel 4,848 4,000 3,5 00 3,500

Total Water Treatment Ma int. 640,497 6 86,239 657,7 25 717,030

TOTAL WATER TREATMENT 3,953,612 4,1 23,875 4,283,4 47 4,447,680

Transmission & Distribution - Operations

11120 080100 Wages and Salar ies 981,991 1,0 65,300 1,033,6 25 1,084,340

11120 080110 Overtime 67,575 70,000 74,9 85 70,000

11120 080200 FICA 77,396 87,443 83,3 22 88,690

11120 080220 Unemplo yment Insurance 569 2,700 - 2,700

11120 080230 Workman's Comp 32,263 33,606 33,7 60 36,170

11120 080250 Retirement 96,825 1 09,047 104,0 23 122,890

11120 080300 Group Insurance 149,452 1 68,116 163,1 98 164,690

11120 080400 401K & Other Benef its 10,351 10,760 10,4 56 10,970

11120 080450 Uniforms 10,600 10,500 10,5 81 10,500

11120 081100 Transmission Line Main tenance 86,456 85,000 57,8 56 60,000

11120 081110 Struct ures Maint enance 1,097 - 48,0 00 -

11120 081120 Pumps Maintenance - - - -

11120 081150 Meter Maintenance 194,119 2 00,000 100,0 00 100,000

11120 081160 Fire Hydrant Maintenance 17,504 10,000 35,2 78 40,000

11120 081190 Pavement Repairs 103,307 1 00,000 100,0 00 108,300

11120 081200 General Equ ipment Maintenance 48,410 32,000 32,0 00 32,000

11120 081220 Vehicle Maintena nce 58,589 54,000 54,0 00 54,000

11120 081230 Radio Mainte nance 1,747 1,000 1,5 00 2,000

11120 081245 Computer Programming - - - 1,500

11120 081900 Custo mer Repairs 3,164 3,000 3,0 00 3,000

11120 082300 Pipes, Fittings, and Othe r Inventory 6,201 8,900 5,0 00 4,000

11120 082310 Contract Pipes & Fittings - - - -

11120 082400 Fuel 87,543 1 21,640 114,0 00 116,250

11120 082410 Other Fuel 5,883 5,200 6,0 00 6,000

Beaufort-Jasper Water and Sewer Authority

Operating Budget for the Fiscal Year Ended June 30, 2013

Acct #

50

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

11120 082500 Expendable Equipment 6,654 1,300 1,3 00 2,100

11120 082510 Water Sys. Expendable Equipment - 13,000 8,0 00 8,000

11120 082550 Tools 12,258 15,000 25,0 00 25,000

11120 082575 General Sup plies 30,983 25,000 36,5 16 30,000

11120 083100 Engineering - - - -

11120 083500 Contract Labor (Wat er Tap Install) 935 - 2,5 00 5,000

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

11120 084100 Powe r 405,111 4 15,000 453,1 13 435,000

11120 084200 Telephone 14,645 16,000 13,8 21 13,570

11120 085100 Rent 375 - - -

11120 085110 Other Property Costs 3,446 4,000 3,9 40 4,000

11120 085150 Office Eq uipment Lease - - - -

11120 085155 Operational Equipment Lease - - - -

11120 085900 Utility Locations 8,931 9,000 8,4 29 9,000

11120 085950 Publications & Subscriptions 225 250 2 50 250

11120 085960 Memberships & Dues 1,019 700 1,3 91 500

11120 086100 Licenses 5,490 3,000 4,6 70 4,000

11120 086710 Safety Supplies 13,398 13,000 20,0 00 13,000

11120 086730 Safety Training 5,165 6,500 15,0 00 6,500

11120 087100 Training/Con ferences 2,071 3,000 3,1 80 3,200

11120 087150 Travel 4,564 4,000 6,8 36 5,000

11120 087200 Meeting Expense 822 1,500 4 12 1,500

11120 087250 Mileage - - - -

11120 089140 Printing 768 500 7 62 1,000

Total T&D Operations 2,557,900 2,7 08,962 2,675,7 03 2,684,620

Transmission & Distribution - Mainte nance

11220 080100 Wages and Salar ies 225,215 2 28,646 232,1 02 245,860

11220 080110 Overtime 7,650 8,000 5,6 57 8,000

11220 080200 FICA 17,202 18,256 17,7 71 19,420

11220 080230 Workman's Comp 9,141 9,379 8,3 20 10,810

11220 080250 Retirement 21,486 22,767 22,0 71 26,910

11220 080300 Group Insurance 24,968 27,142 24,5 24 26,020

11220 080400 401K & Other Benef its 1,362 1,330 1,5 22 1,610

11220 080450 Uniforms 2,206 2,500 2,0 10 2,500

11220 081105 Storage Tanks 305,252 4 00,000 400,0 00 400,000

11220 081120 Pumps Maintenance 3,700 3,000 3,1 66 3,000

11220 081130 Instrument Maint enance 2,136 5,000 3,0 00 5,000

11220 081131 SCADA - IT - - - -

11220 081140 Treatmen t Equipment Maintenance 4,924 3,000 2,9 62 3,000

11220 081200 General Equ ipment Maintenance 1,617 4,000 2,6 61 4,000

11220 081205 Facilities Maintenance 20,206 20,000 22,6 10 25,000

11220 081210 Electrical Equipment Maint 6,632 10,000 3,9 81 8,000

11220 081220 Vehicle Maintena nce 15,861 15,000 15,0 00 15,000

11220 081230 Radio Mainte nance 1,830 1,000 3 27 1,000

11220 081400 Grounds Maintenance 13,326 15,000 8,7 96 13,000

11220 082300 Pipes, Fittings, and Othe r Inventory 10,952 7,200 7,2 00 7,000

11220 082400 Fuel 7,091 10,120 7,6 99 7,680

11220 082500 Expendable Equipment 1,123 1,000 9 08 1,000

11220 082550 Tools 7,379 8,000 8,0 00 10,000

11220 082575 General Sup plies 6,322 4,000 5,3 42 5,000

11220 084200 Telephone 4,665 5,000 4,3 76 4,500

11220 085950 Publications & Subscriptions - 400 2 57 400

11220 085960 Memberships & Dues 92 100 - 100

11220 086100 Licenses 1,381 3,800 2,7 19 3,000

11220 086710 Safety Supplies 1,741 2,000 1,8 49 2,000

Beaufort-Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2013

51

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

11220 087100 Training/Con ferences 3,390 3,000 3,0 74 1,550

11220 087150 Travel 689 3,000 2,0 00 4,200

11220 087200 Meeting Expense 174 500 3 00 500

11220 087250 Mileage - - - -

Total T&D Maintena nce 729,714 8 42,140 820,2 04 865,060

TRANSMISSION & DISTRIBUTION 3,287,614 3,5 51,102 3,495,9 07 3,549,680

Source of Supply - Operations

11130 080100 Wages and Salar ies 36,706 35,862 37,9 28 36,640

11130 080110 Overtime 604 930 2 76 500

11130 080200 FICA 2,593 2,815 2,7 49 2,840

11130 080230 Workman's Comp 1,793 1,082 1,0 70 1,270

11130 080250 Retirement 3,321 3,510 3,5 15 3,940

11130 080300 Group Insurance 6,064 6,135 6,2 75 6,420

11130 080400 401K & Other Benef its - - - -

11130 080450 Uniforms 341 500 3 07 500

11130 081110 Struct ures Maint enance 6,321 9,700 8,0 00 8,000

11130 081131 SCADA - IT - - - -

11130 081200 General Equ ipment Maintenance 22,598 20,000 15,0 00 20,000

11130 081220 Vehicle Maintena nce 1,769 3,000 2,0 00 2,000

11130 081245 Computer Programming - - - -

11130 082200 Chemicals - - - -

11130 082400 Fuel 12,845 18,680 13,9 80 14,140

11130 082550 Tools 581 2,000 1,0 00 2,000

11130 082575 General Sup plies 44 100 1 09 100

11130 083100 Engineering 22,740 22,100 21,9 06 22,100

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

11130 084100 Powe r 236,066 2 35,000 261,4 90 250,000

11130 085100 Rent - - - -

11130 085110 Other Property Costs 37 100 75 100

11130 086710 Safety Supplies 136 500 2 40 500

11130 086730 Safety Training - 500 2 98 500

11130 087100 Training/Con ferences - 500 - 500

11130 087150 Travel - 500 - 500

Total SOS Operations 354,559 3 63,514 376,2 18 372,550

Source of Supply - Maintenance

11230 080100 Wages and Salar ies 100,449 1 02,021 105,9 96 112,450

11230 080110 Overtime 1,692 2,000 1,7 93 2,000

11230 080200 FICA 7,481 7,958 7,8 91 8,760

11230 080230 Workman's Comp 4,003 4,088 3,7 20 4,880

11230 080250 Retirement 9,377 9,924 9,8 28 12,130

11230 080300 Group Insurance 11,111 12,883 10,8 33 11,980

11230 080400 401K & Other Benef its 732 719 7 86 830

11230 080450 Uniforms 765 800 7 20 800

11230 081110 Struct ures Maint enance 1,500 4,000 2,0 00 3,000

11230 081120 Pumps Maintenance 247 3,000 2,0 00 2,000

11230 081130 Instrument Maint enance 5,961 5,000 5,0 00 6,000

11230 081131 SCADA - IT - - - -

11230 081140 Treatmen t Equipment Maintenance 16,732 12,000 16,5 00 15,600

11230 081200 General Equ ipment Maintenance 835 2,000 1,6 24 2,000

11230 081205 Facilities Maintenance 9,419 26,100 27,0 00 21,100

11230 081220 Vehicle Maintena nce 1,241 1,000 1,0 41 1,000

11230 081400 Grounds Maintenance 6,921 11,300 9,9 01 12,030

11230 082575 General Sup plies 512 1,000 1,0 00 1,000

Operating Budget for the Fiscal Year Ended June 30, 2013

Acct #

Beaufort-Jasper Water and Sewer Authority

52

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

11230 085150 Equipment Lease - - - -

Total SOS Maintenance 178,979 2 05,793 207,6 33 217,560

TOTAL SOURCE OF SUPPLY 533,538 5 69,307 583,8 51 590,110

Lab - Wa ter

11335 080100 Wages and Salar ies 172,863 1 76,766 178,0 47 182,070

11335 080110 Overtime 2,358 3,000 7,0 48 3,000

11335 080200 FICA 12,266 13,752 13,2 80 14,160

11335 080230 Workman's Comp 5,703 5,285 5,2 70 6,330

11335 080250 Retirement 16,228 17,150 17,3 34 19,620

11335 080300 Group Insurance 25,535 26,530 27,3 93 28,460

11335 080400 401K & Other Benef its 657 662 7 04 720

11335 080450 Uniforms 1,126 1,200 1,0 35 1,100

11335 081200 General Equ ipment Maintenance 442 800 5 10 650

11335 082100 Lab Supplies 41,110 48,000 42,0 00 40,000

11335 082500 Expendable Equipment 448 1,000 5 00 1,000

11335 082575 General Sup plies 853 600 1,1 62 1,000

11335 082600 Office Su pplies 137 400 2 00 200

11335 085500 Lab Contract 45,998 48,000 47,9 93 48,000

11335 085960 Memberships & Dues 105 120 1 20 120

11335 086100 Licenses 298 350 5 00 700

11335 086200 DHEC Permits 750 1,300 7 50 1,200

11335 086710 Safety Supplies 151 500 2 64 500

11335 086730 Safety Training 250 250 5 64 250

11335 087100 Training/Con ferences 482 500 5 00 1,000

11335 087150 Travel 518 1,000 1,0 00 1,500

11335 087200 Meeting Expense - 100 63 100

TOTAL LAB - WATER 328,279 3 47,265 346,2 36 351,680

Engineering & Const. Services - Water

11140 080100 Wages and Salar ies 206,916 2 08,302 213,1 64 319,280

11140 080110 Overtime - - - -

11140 080200 FICA 12,465 15,935 10,3 37 24,430

11140 080230 Workman's Comp 1,887 2,645 1,7 60 860

11140 080250 Retirement 18,578 19,872 19,4 82 33,840

11140 080300 Group Insurance 15,845 16,185 16,4 82 26,960

11140 080400 401K & Other Benef its 1,471 1,445 1,5 68 2,350

11140 080450 Uniforms 418 501 4 11 500

11140 081220 Vehicle Maintena nce 4,163 3,000 2,4 00 2,500

11140 082400 Fuel 11,348 15,680 15,0 00 15,570

11140 082500 Expendable Equipment 337 510 2 69 750

11140 082550 Tools 216 100 87 100

11140 082575 General Sup plies 194 480 3 00 480

11140 082600 Office Su pplies 1,648 1,800 1,5 05 1,800

11140 082610 Computer Supplies - - - -

11140 083100 Engineering 15,771 39,000 24,6 00 27,900

11140 083300 Legal Fees 114 300 96 300

11140 083400 Professional Fees - - - -

11140 084200 Telephone 4,253 4,140 4,0 42 4,200

11140 085150 Equipment Lease 1,071 2,520 7 49 800

11140 085950 Publications & Subscriptions 49 60 4 92 250

11140 085960 Memberships & Dues 1,687 1,890 1,8 97 1,890

11140 086100 Licenses 126 300 3 00 300

Operating Budget for the Fiscal Year Ended June 30, 2013

Beaufort-Jasper Water and Sewer Authority

Acct #

53

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

11140 086710 Safety Supplies 317 500 5 00 500

11140 086730 Safety Training 444 600 2,4 00 600

11140 087100 Training/Con ferences 3,704 4,500 4,5 00 4,500

11140 087150 Travel 9,139 6,600 6,6 00 6,600

11140 087200 Meeting Expense 743 900 9 00 900

11140 087250 Mileage - - - -

11140 089140 Printing 35 180 1 80 180

11140 089200 Surve y - - - -

TOTAL ENGINEERING & CONST. SVCS. 312,940 3 47,945 330,0 20 478,340

Mapping - Water

11150 080100 Wages and Salar ies 55,401 60,609 63,3 47 64,740

11150 080110 Overtime 33 - 9 60

11150 080200 FICA 4,046 4,637 4,8 07 4,960

11150 080230 Workman's Comp 527 770 5 20 180

11150 080250 Retirement 5,075 5,782 5,8 94 6,870

11150 080300 Group Insurance 8,102 8,625 8,7 66 8,620

11150 080400 401K & Other Benef its - 303 - 320

11150 082500 Expendable Equipment 265 1,440 6 00 1,440

11150 082575 General Sup plies - 180 1 80 180

11150 083000 Comp./Instr . Contracts - - - -

11150 083100 Engineering 14,816 21,000 17,9 59 18,000

11150 085960 Memberships & Dues - 45 45 50

11150 086710 Safety Supplies 116 90 90 90

11150 086730 Safety Training - 90 2 23 90

11150 087100 Training/Con ferences 31 1,830 1,8 30 1,830

11150 087150 Travel - 1,020 1,0 20 1,500

11150 089140 Printing 571 300 3 00 300

11150 089200 Surve y - - - 100

TOTAL MAPPING 88,983 1 06,721 105,5 89 109,330

Financia l Services - Water

11370 080100 Wages and Salar ies 259,823 2 61,225 263,7 89 269,100

11370 080110 Overtime 350 480 10 480

11370 080200 FICA 19,096 20,020 19,3 55 20,620

11370 080250 Retirement 23,715 24,967 24,6 54 28,580

11370 080300 Group Insurance 33,400 38,879 35,2 28 34,570

11370 080400 401K & Other Benef its 1,785 1,731 1,9 74 2,010

11370 080450 Uniforms 267 250 2 48 250

11370 081200 General Equ ipment Maintenance - - - -

11370 082500 Expendable Equipment 522 900 9 00 900

11370 082575 General Sup plies 80 - - -

11370 082600 Office Su pplies 2,204 2,040 2,0 00 2,040

11370 083200 Accountin g/Auditing 31,465 36,300 32,9 10 36,300

11370 083500 Contract Labor - 600 - 300

11370 085950 Publications & Subscriptions 870 1,200 1,0 00 960

11370 085960 Memberships & Dues 681 1,450 1,4 50 1,100

11370 086710 Safety Supplies 64 180 96 180

11370 086730 Safety Training 199 450 8 96 450

11370 087100 Training/Con ferences 4,001 5,310 5,1 62 4,570

11370 087150 Travel 4,815 8,520 6,5 00 7,480

11370 087200 Meeting Expense 366 600 6 00 480

11370 087250 Mileage - - - -

11370 088100 Data Processing Insurance 6,057 6,880 6,3 63 6,490

11370 088200 Fidelity Bond 356 390 3 56 360

Operating Budget for the Fiscal Year Ended June 30, 2013

Acct #

Beaufort-Jasper Water and Sewer Authority

54

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

11370 088300 Fleet Insurance 34,724 36,850 36,4 98 37,320

11370 088400 General Liab ility Insurance 24,432 30,030 31,3 70 31,270

11370 088500 Inland Ma rine Insurance 9,108 10,300 9,4 83 9,450

11370 088600 Property Insurance 48,987 49,160 56,7 81 62,960

11370 088700 Environmental Liability Insu rance 15,726 16,520 11,3 16 10,690

11370 089120 Bank Charges 13,603 16,800 14,9 36 16,800

11370 089125 Penalties - - - -

11370 089140 Printing 212 1,200 5 98 1,200

11370 089500 Depreciation Expense 9,825,830 9,9 22,000 10,080,9 01 10,246,500

TOTAL FINANCIAL SVCS.-WATER 10,362,736 10,4 95,232 10,645,3 73 10,833,410

Customer Service - Water

11360 080100 Wages and Salar ies 425,376 4 52,912 419,4 21 448,790

11360 080110 Overtime 3,129 6,000 2,8 77 3,600

11360 080200 FICA 32,670 35,107 31,5 33 34,610

11360 080220 Unemplo yment Insurance - 900 - -

11360 080250 Retirement 39,936 43,780 39,0 90 47,950

11360 080300 Group Insurance 50,504 59,070 54,0 26 56,830

11360 080400 401K & Other Benef its 4,089 4,223 4,1 59 4,450

11360 080450 Uniforms - - - -

11360 081900 Custo mer Repairs - 300 3 00 -

11360 082500 Expendable Equipment 1,228 1,200 9 00 1,380

11360 082575 General Sup plies - 300 - 240

11360 082600 Office Su pplies 2,069 1,800 1,8 00 1,740

11360 082610 Computer Supplies - - - -

11360 083500 Contract labor 3,480 3,300 3,7 19 3,600

11360 083575 Bill processing 58,862 62,400 58,1 80 63,300

11360 084200 Telephone 1,952 1,920 1,4 71 9,160

11360 085150 Equipment/Furniture Lease 600 540 5 46 540

11360 085800 Bill Collecting Expense 46,905 54,000 41,2 19 52,200

11360 085805 Merchant Fees 90,571 96,000 110,4 03 108,600

11360 085950 Publications & Subscriptions - 60 - 60

11360 085960 Memberships & Dues - 60 - 60

11360 086710 Safety Supplies - 75 - 80

11360 086730 Safety Training 280 360 2,0 52 360

11360 087100 Training/Con ferences 211 1,800 1,5 00 2,400

11360 087150 Travel 23 1,800 1,8 00 3,600

11360 087200 Meeting Expense 594 600 3 47 600

11360 087250 Mileage - - - -

11360 089116 Promotio nal Expense - 1,200 7 00 720

11360 089130 Postage 112,235 1 15,800 113,0 40 115,200

11360 089140 Printing 4,768 6,600 6,2 23 6,000

11360 089150 Bad Debt Expense 25,732 45,000 45,0 00 43,200

11360 089151 Bad Debt Collection fees 13,550 12,000 9,7 08 11,000

11360 089160 Other Expense - 60 - 60

TOTAL CUSTOMER SVC.-WATER 918,767 1,0 09,167 950,0 14 1,020,330

Meter Reading - Water

11365 080100 Wages and Salar ies 147,682 1 55,990 150,6 73 156,530

11365 080110 Overtime 4,878 3,600 3,0 15 3,600

11365 080200 FICA 11,294 12,209 11,1 35 12,250

11365 080250 Retirement 14,131 15,225 14,1 74 16,970

11365 080300 Group Insurance 23,864 26,680 27,6 94 28,120

11365 080400 401K & Other Benef its 1,779 1,838 1,5 50 1,610

11365 080450 Uniforms 1,881 1,800 1,8 28 2,160

11365 081200 General Equ ipment Maintenance 5,301 6,000 4,5 76 5,520

Operating Budget for the Fiscal Year Ended June 30, 2013

Beaufort-Jasper Water and Sewer Authority

Acct #

55

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

11365 081220 Vehicle Maintena nce 4,769 5,400 5,4 00 5,100

11365 081230 Radio Mainte nance - 180 4 00 480

11365 082400 Fuel 21,656 21,000 24,0 00 24,000

11365 082500 Expendable Equipment 456 2,100 1,0 00 900

11365 082550 Tools 87 180 1 00 300

11365 082575 General Sup plies 67 180 1 00 120

11365 086710 Safety Supplies 518 600 6 66 600

11365 086730 Safety Training 389 280 8 15 280

11365 087100 Training/Con ferences - 300 - 300

11365 087150 Travel - 300 1,0 00 900

TOTAL METER READING - WATER 238,750 2 53,862 248,1 26 259,740

Information Tec hnology - Water

11380 080100 Wages and Salar ies 217,492 2 24,049 223,2 56 205,880

11380 080110 Overtime 612 400 6 41 -

11380 080200 FICA 16,592 17,170 16,7 72 15,750

11380 080250 Retirement 20,221 21,412 20,6 63 21,820

11380 080300 Group Insurance 14,023 14,315 13,7 58 13,760

11380 080400 401K & Other Benef its 1,685 1,712 1,6 52 1,520

11380 080450 Uniforms 567 600 5 61 600

11380 081131 SCADA-IT 25,934 40,000 28,9 10 30,000

11380 081240 Computer Equipment Maintenance 2,385 2,400 2,4 00 2,500

11380 081245 Computer programming 10,383 10,000 8,0 00 10,000

11380 082500 Expendable Equipment 44,139 67,950 50,0 00 58,710

11380 082575 General Sup plies 909 600 3 38 720

11380 082600 Office Su pplies 96 120 1 00 120

11380 082610 Computer supplies 5,667 2,400 6,0 00 6,000

11380 083000 Comp./Instr . Contracts 123,903 1 32,000 132,5 90 146,250

11380 083400 Professional fees 77,723 72,000 97,6 38 72,000

11380 084200 Telephone 67,845 69,000 66,2 37 70,000

11380 085150 Equipment Lease - - - -

11380 085950 Publications & Subscriptions 9 - - -

11380 085960 Memberships & Dues 193 240 2 40 240

11380 086710 Safety Supplies 156 150 1 28 150

11380 086730 Safety Training 123 250 5 68 250

11380 087100 Training/confere nces 592 4,500 4,5 00 4,500

11380 087150 Travel 1,388 4,500 4,5 00 4,500

11380 087200 Meeting e xpense 25 120 1 00 120

11380 087250 Mileage - - - -

TOTAL INFORMATION TECH.-WATER 632,660 6 85,888 679,5 51 665,390

General & Admin - Water

11375 080100 Wages and Salar ies 540,180 5 85,349 615,2 92 605,330

11375 080110 Overtime 147 300 2 15 300

11375 080200 FICA 37,315 44,802 39,5 26 46,330

11375 080230 Workman's Comp 4,437 2,343 3,8 16 6,770

11375 080250 Retirement 50,413 55,871 55,5 52 64,200

11375 080300 Group Insurance 95,543 1 00,927 117,1 36 120,000

11375 080400 401K & Other Benef its 3,419 3,745 3,4 10 3,360

11375 080410 Other Post Retirement Benefits 135,000 1 44,000 144,0 00 144,000

11375 080425 Employee Be nefits - Other 16,895 35,400 32,6 64 35,040

11375 080450 Uniforms - - - -

11375 081200 General Equ ipment Maintenance 101 480 61 360

11375 081205 Facilities Maintenance 25,969 32,400 34,4 52 32,400

11375 081220 Vehicle Maintena nce 3,232 3,000 2,8 71 3,000

Beaufort-Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2013

56

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

11375 081300 Cleaning Services a nd Supp lies 15,785 15,840 15,7 85 15,840

11375 081400 Grounds Maintenance 13,540 14,400 10,5 02 13,200

11375 082150 Sales Tax - - - -

11375 082400 Fuel 7,067 6,000 9,9 60 8,090

11375 082500 Expendable Equipment 943 1,800 1,5 01 3,300

11375 082575 General Sup plies 6,623 7,200 5,8 89 7,080

11375 082600 Office Su pplies 6,586 7,200 7,3 69 7,200

11375 083300 Legal Fees 45,215 75,000 37,9 52 54,000

11375 083400 Professional Fees 63,024 1 10,400 90,5 83 94,800

11375 084200 Telephone 3,571 4,800 3,4 44 3,900

11375 085100 Rent 2,041 1,860 1,8 60 2,100

11375 085150 Equipment Lease 17,092 16,800 16,3 67 16,200

11375 085600 Director Fees 38,520 40,320 40,6 59 40,440

11375 085950 Publications & Subscriptions 2,459 4,680 4,0 00 3,720

11375 085960 Memberships & Dues 17,279 17,400 17,4 00 18,000

11375 086000 Franchise Fee 603,169 6 10,000 645,9 36 653,000

11375 086100 Licenses 84 150 1 00 120

11375 086710 Safety Supplies 456 600 6 00 600

11375 086720 Safety Services 3,974 36,600 10,2 53 22,200

11375 086730 Safety Training 1,388 1,800 2,2 73 1,800

11375 086740 Safety Incentives 10,320 13,200 10,0 00 13,800

11375 087100 Training/Con ferences 8,385 34,800 18,7 20 28,800

11375 087150 Travel 11,157 12,000 12,0 00 9,300

11375 087200 Meeting Expense 3,687 4,500 5,5 16 3,960

11375 087250 Mileage 6 - - -

11375 089100 Admin Expense 6,000 6,000 6,0 00 6,000

11375 089110 Advertising 4,375 3,300 2,7 73 2,880

11375 089111 Perso nnel Advertisin g 8,651 13,500 8,8 55 10,200

11375 089114 Public Relatio ns Advertising 1,486 7,800 3,7 61 7,200

11375 089115 Public Education 10,195 21,900 12,5 57 25,200

11375 089116 Promotio nal Exp ense 7,404 9,000 8,0 00 9,000

11375 089130 Postage 20,745 21,600 21,6 00 20,400

11375 089131 Public Relatio ns Postage 12,189 14,100 14,1 00 13,500

11375 089140 Printing 176 1,200 1,0 00 900

11375 089141 Public Relatio ns Printing 12,073 17,400 17,4 00 15,600

11375 089160 Other Expense (1,061) - (6 85) -

11375 089610 Discounts - - - -

TOTAL G&A - WATER 1,877,253 2,1 61,767 2,113,0 24 2,193,420

TOTAL WATER OPERATING EXPENSE 22,535,132 23,6 52,131 23,781,1 37 24,499,110

Wastewater Operating Expenses

Wastewater Treatment Operations

15515 080100 Wages and Salar ies 686,396 7 24,175 691,6 11 749,420

15515 080110 Overtime 43,357 24,000 52,3 66 30,000

15515 080200 FICA 53,592 57,235 55,2 73 59,630

15515 080220 Unemplo yment Insurance 2,019 - - -

15515 080230 Workman's Comp 19,474 14,889 17,0 30 20,890

15515 080250 Retirement 66,928 71,376 69,7 70 82,620

15515 080300 Group Insurance 83,650 96,312 88,7 32 99,120

15515 080400 401K & Other Benef its 5,118 5,235 5,2 37 5,680

15515 080450 Uniforms 5,351 5,000 5,3 52 5,800

15515 081131 SCADA - IT 2,103 2,000 - 2,000

15515 081220 Vehicle Maintena nce 14,372 8,000 7,5 00 5,000

15515 082100 Lab Supplies 7,596 6,710 9,5 00 8,000

15515 082200 Chemicals 102,759 1 30,000 125,5 81 135,000

15515 082250 Odor Control - - - -

Beaufort-Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2013

57

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

15515 082400 Fuel 38,178 51,000 49,0 00 50,220

15515 082410 Other fuel 58,371 50,000 50,0 00 70,000

15515 082500 Expendable Equipment 3,571 1,000 1,0 00 5,500

15515 082520 Waste water Exp endable Equipment - 500 - 1,000

15515 082550 Tools 1,452 1,500 1,5 94 1,500

15515 082575 General Sup plies 3,550 4,000 3,6 34 4,000

15515 082600 Office supplies 1,565 1,500 1,0 00 1,500

15515 083000 Comp./Instr . Contracts 16,369 18,500 17,0 00 18,500

15515 083100 Engineering - - - -

15515 083400 Professional Fees 2,246 8,000 7,8 00 5,000

15515 084100 Powe r 733,002 7 95,000 806,9 02 815,000

15515 084200 Telephone 11,088 12,500 9,1 91 10,000

15515 085150 Office equipmen t lease 75 1,000 1 16 200

15515 085300 Proce ssin g Cost s 149,376 1 00,000 94,2 97 -

15515 085950 Publications & Subscriptions 46 400 2 61 400

15515 085960 Memberships & Dues 8,391 8,500 8,5 00 9,000

15515 086100 Licenses 1,455 1,200 1,0 10 1,200

15515 086200 DHEC Permits 31,234 32,000 30,3 36 32,000

15515 086250 Fines & Penalties - - 2,0 00 -

15515 086710 Safety Supplies 4,169 3,000 7,5 00 3,000

15515 086730 Safety Training 1,966 3,000 5,0 00 3,000

15515 087100 Training/Con ferences 2,148 7,500 7,0 00 7,500

15515 087150 Travel 6,244 5,000 6,0 00 6,000

15515 087200 Meeting Expense 785 1,000 1,3 13 1,000

15515 087250 Mileage 9 - - -

15515 089140 Printing 235 400 3 00 400

Total WWT Operations 2,168,239 2,2 51,432 2,238,7 07 2,249,080

Wastewater Treatment Mainte nance

15615 080100 Wages and Salar ies 189,561 1 92,339 195,4 29 208,450

15615 080110 Overtime 5,027 5,000 4,4 14 5,000

15615 080200 FICA 14,263 15,249 14,8 09 16,330

15615 080230 Workman's Comp 7,611 7,834 7,0 00 9,090

15615 080250 Retirement 17,918 19,017 18,4 83 22,630

15615 080300 Group Insurance 22,207 24,326 21,6 60 23,260

15615 080400 401K & Other Benef its 1,243 1,240 1,3 78 1,470

15615 080450 Uniforms 1,769 2,000 1,6 80 2,000

15615 081110 Struct ures Maint enance 16,791 14,500 14,5 00 15,000

15615 081120 Pumps Maintenance 14,021 15,500 14,1 76 15,500

15615 081130 Instrument Maint enance 11,420 15,000 15,0 00 15,000

15615 081131 SCADA - IT - - - -

15615 081140 Treatmen t Equipment Maint 88,443 50,000 65,0 00 55,000

15615 081200 General Equ ipment Maintenance 6,524 9,000 9,2 22 9,000

15615 081205 Facilities Maintenance 57,036 75,000 60,0 00 60,000

15615 081210 Electrical Equipment Maintenance 43,403 44,000 40,0 00 25,000

15615 081220 Vehicle Maintena nce 8,304 5,000 4,0 00 5,000

15615 081230 Radio Mainte nance 1,830 1,000 3,0 00 2,000

15615 081300 Cleaning Services & Supplies 3,780 4,000 3,7 80 4,000

15615 081400 Grounds Maintenance 63,555 76,000 70,0 00 64,000

15615 082300 Pipes, Fittings, and Othe r Inventory 10,901 5,000 8,3 08 6,000

15615 082400 Fuel 22,528 29,880 23,5 01 25,830

15615 082500 Expendable equipment 373 1,000 7 30 1,000

15615 082550 Tools 2,458 3,000 3,0 00 3,000

15615 082575 General Sup plies 874 500 1,0 00 1,000

15615 086710 Safety Supplies 1,688 2,000 1,8 00 2,000

15615 086730 Safety Training - 3,000 3,0 00 3,000

Total WWT Maintenance 613,526 6 20,385 604,8 69 599,560

TOTAL WASTEWATER TREATMENT 2,781,765 2,8 71,817 2,843,5 77 2,848,640

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2013

Beaufort-Jasper Water and Sewer Authority

58

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

Collection & Transmission Operations

15525 080100 Wages and Salar ies 1,190,250 1,2 91,902 1,261,7 56 1,275,440

15525 080110 Overtime 97,357 95,000 95,9 08 95,000

15525 080200 FICA 94,634 1 07,521 101,6 84 104,840

15525 080220 Unemplo yment Insurance 379 2,600 - 2,600

15525 080230 Workman's Comp 40,499 41,322 41,5 20 44,130

15525 080250 Retirement 118,874 1 34,086 127,0 47 145,270

15525 080300 Group Insurance 189,232 2 17,693 198,2 30 200,730

15525 080400 401K & Other Benef its 12,423 13,279 13,0 33 13,170

15525 080450 Uniforms 15,188 15,105 16,5 47 16,500

15525 081100 Transmission Line Main tenance 20,627 40,000 20,0 00 25,000

15525 081110 Struct ures Maint enance 37,813 20,000 30,0 00 30,000

15525 081120 Pumps Maintenance 99,157 50,000 76,1 17 70,000

15525 081131 SCADA - IT - - - -

15525 081150 Meter and Svc Line Maint 6,991 10,000 6,2 53 10,000

15525 081190 Pavement Repairs 9,061 10,000 9,0 00 10,000

15525 081200 General Equ ipment Maintenance 27,492 9,500 9,5 00 9,500

15525 081205 Facilities Maintenance - - - -

15525 081210 Electrical Equipment Maintenance 13,454 20,000 20,0 00 20,000

15525 081220 Vehicle Maintena nce 40,386 25,000 24,0 00 25,000

15525 081245 Computer Programming 1,364 3,000 1,0 00 1,000

15525 081900 Custo mer Repairs 10,594 2,500 2,0 00 2,500

15525 082200 Chemicals - - - -

15525 082250 Odor Control 72,323 85,000 72,3 54 72,500

15525 082300 Pipes, Fittings, and Othe r Inventory 2,723 3,000 1 90 1,000

15525 082310 Contract Pipes & Fittings - - - -

15525 082400 Fuel 125,066 1 75,360 161,2 00 163,380

15525 082410 Other Fuel 12,680 5,000 11,0 00 5,000

15525 082500 Expendable Equipment 155 1,000 3 49 2,100

15525 082520 Waste water Exp endable Equipment 135 25,000 20,0 00 17,000

15525 082550 Tools 3,851 7,248 7,2 00 8,000

15525 082575 General Sup plies 3,821 3,000 3,5 00 3,500

15525 083100 Engineering - - - -

15525 083500 Contract Labor (CMOM/Sewer Taps) 11,684 5,000 4,0 00 5,000

15525 083505 Contract Labor (Line Relocation) - - - -

15525 084100 Powe r 459,945 4 80,070 495,2 59 489,750

15525 084200 Telephone 59,526 1 00,000 113,3 98 113,700

15525 085110 Other Property Costs 2,561 3,000 2,1 54 2,500

15525 085150 Equipment Lease 324 600 - -

15525 085155 Operational Equipment Lease - - - -

15525 085900 Utility Locations 6,370 6,500 5,8 19 6,500

15525 085960 Memberships & Dues 799 500 5 31 500

15525 086100 Licenses 5,765 6,000 5,8 00 6,000

15525 086710 Safety Supplies 7,673 5,000 6,0 00 5,000

15525 086730 Safety Training 5,607 1,550 10,0 00 1,550

15525 087100 Training/Con ferences 2,123 1,500 2,2 57 2,000

15525 087150 Travel 4,979 4,000 5,1 43 4,000

15525 087200 Meeting Expense 556 1,000 5 80 1,000

15525 089140 Printing - - - -

Total C&T Operations 2,814,438 3,0 27,836 2,980,3 29 3,010,660

Collection & Transmission Maintenance

15625 080100 Wages and Salar ies 201,446 2 04,441 207,6 53 220,920

15625 080110 Overtime 5,886 6,000 4,8 28 6,000

15625 080200 FICA 15,242 16,099 15,7 96 17,360

15625 080230 Workman's Comp 8,121 8,270 7,4 40 9,670

15625 080250 Retirement 19,107 20,076 19,6 79 24,050

15625 080300 Group Insurance 23,127 25,265 22,6 15 24,180

Acct #

Beaufort-Jasper Water and Sewer Authority

Operating Budget for the Fiscal Year Ended June 30, 2013

59

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

15625 080400 401K & Other Benef its 1,282 1,277 1,4 26 1,520

15625 080450 Uniforms 1,899 2,000 1,7 49 2,000

15625 081120 Pumps Maintenance - - - -

15625 081130 Instrument Maint enance 8,553 10,000 8,0 00 5,000

15625 081131 SCADA - IT - - - -

15625 081200 General Equ ipment Maintenance 1,436 1,000 1,4 18 1,500

15625 081205 Facilities Maintenance 10,788 12,500 12,8 18 12,500

15625 081210 Electrical Equipment Maintenance 52,816 60,000 50,0 00 55,000

15625 081220 Vehicle Maintena nce 3,335 1,000 1,0 00 1,000

15625 081230 Radio Mainte nance 732 1,000 1,0 00 1,000

15625 081400 Grounds Maintenance 7,299 8,000 10,5 55 30,000

15625 082300 Pipes, Fittings, and Othe r Inventory 217 500 3 00 500

15625 082400 Fuel - - - -

15625 082500 Expendable Equipment 467 1,000 1,2 82 1,000

15625 082550 Tools 4,940 3,000 3,0 00 4,000

15625 082575 General Sup plies 262 500 3 47 500

15625 084200 Telephone 4,098 4,000 4,0 89 4,100

15625 085960 Memberships & Dues 490 300 3 00 300

15625 086100 Licenses 516 1,000 1,0 00 1,000

15625 086710 Safety Supplies 97 500 5 00 500

15625 087100 Training/Con ferences 480 2,500 2,5 00 4,550

15625 087150 Travel 3,226 3,500 3,5 00 4,000

Total C&T Maintena nce 375,863 3 93,728 382,7 95 432,150

WW COLLECTION & TRANSMISSION 3,190,301 3,4 21,564 3,363,1 24 3,442,810

Waste Disposal Operations

15545 082200 Chemicals 13,210 6,000 5,0 00 10,000

15545 083100 Engineering - - - -

15545 083400 Professional Fees - - - -

15545 085200 Land Lease/Disposal Fee 127,632 1 33,936 133,0 00 133,000

Total Waste Disp Operations 140,841 1 39,936 138,0 00 143,000

Waste Disposal Maintenance

15645 081110 Struct ures Maint enance 31,577 18,000 15,0 00 20,000

15645 081200 General Equ ipment Maintenance 29,691 30,000 37,0 00 30,000

15645 081400 Grounds Maintenance 49,271 32,000 22,2 08 19,000

15645 082300 Pipes, Fittings, and Othe r Inventory 226 1,000 3 71 1,000

Total Waste Disposal Maint 110,765 81,000 74,5 80 70,000

TOTAL WASTE DISPOSAL 251,607 2 20,936 212,5 80 213,000

Sludge Management Operations

15550 080100 Wages and Salar ies 86,649 96,376 94,7 89 98,650

15550 080110 Overtime 4,982 3,000 5,8 91 5,000

15550 080200 FICA 6,762 7,602 7,6 68 7,930

15550 080230 Workman's Comp 3,417 2,922 2,8 80 3,550

15550 080250 Retirement 8,357 9,480 9,4 21 10,990

15550 080300 Group Insurance 11,216 13,459 13,0 17 8,430

15550 080400 401K & Other Benef its 527 617 5 43 570

15550 082200 Chemicals 47,220 45,000 40,0 00 45,000

15550 082400 Fuel 8,888 12,560 5,5 00 5,330

15550 082500 Expendable Equipment - - - -

15550 082575 General Sup plies - 500 - -

15550 083100 Engineering - - - -

15550 085350 Disposal Costs 115,433 1 10,000 105,0 00 110,000

15550 089450 Transportation Costs - - - -

Total Sludge Mgmt Operations 293,453 3 01,516 284,7 09 295,450

Beaufort-Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2013

60

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

Sludge Management Maintenance

15650 081110 Struct ures Maint enance 460 1,000 1,0 00 1,000

15650 081200 General Equ ipment Maintenance 18,269 13,000 13,0 00 12,000

15650 081220 Vehicle Maintena nce 21,299 15,000 15,0 00 15,000

15650 082300 Pipes, Fittings, and Othe r Inventory 30 100 49 100

15650 082575 General Sup plies 212 500 3 00 300

Total Sludge Mgmt Mainte nance 40,269 29,600 29,3 49 28,400

TOTAL SLUDGE MANAGEMENT 333,722 3 31,116 314,0 57 323,850

Lab - Wa stewater

15735 080100 Wages and Salar ies 116,703 1 20,644 122,2 17 123,600

15735 080110 Overtime 35 500 6 39 800

15735 080200 FICA 8,059 9,268 8,7 21 9,520

15735 080230 Workman's Comp 3,890 3,562 3,6 00 4,260

15735 080250 Retirement 10,819 11,557 11,4 99 13,190

15735 080300 Group Insurance 16,249 16,848 17,5 56 18,680

15735 080400 401K & Other Benef its 658 653 7 04 710

15735 080450 Uniforms 714 800 6 96 800

15735 081200 General Equ ipment Maintenance 442 500 5 42 650

15735 082100 Lab Supplies 41,281 33,934 32,0 00 33,930

15735 082500 Expendable Equipment 448 1,000 5 00 1,000

15735 082575 General Sup plies 853 600 1,1 62 1,000

15735 082600 Office Su pplies 137 400 - 400

15735 085500 Lab Contract 92,610 85,000 89,6 78 89,500

15735 085501 Wetlands Monitoring 79,763 75,000 75,0 00 75,000

15735 085960 Memberships & Dues 70 120 1 05 120

15735 086100 Licenses 135 300 1 35 300

15735 086200 DHEC Permits 750 1,300 7 50 1,200

15735 086710 Safety Supplies 44 500 1 44 500

15735 086730 Safety Training 250 250 3 78 250

15735 087100 Training/Con ferences 296 500 5 00 500

15735 087150 Travel 128 1,000 1,0 00 1,000

15735 087200 Meeting Expense - 100 63 100

TOTAL LAB - SEWER 374,336 3 64,336 367,5 90 377,010

Engineering & Const. Services - Wastewater

15740 080100 Wages and Salar ies 137,944 1 38,868 144,8 34 212,860

15740 080110 Overtime - - - -

15740 080200 FICA 8,309 10,623 6,8 76 16,280

15740 080230 Workman's Comp 1,264 1,764 1,1 80 2,700

15740 080250 Retirement 12,386 13,248 12,9 88 22,560

15740 080300 Group Insurance 10,562 10,790 10,9 87 17,970

15740 080400 401K & Other Benef its 981 963 1,0 46 1,540

15740 080450 Uniforms 279 334 2 74 300

15740 081220 Vehicle Maintena nce 2,775 2,000 1,6 00 1,500

15740 082400 Fuel 7,565 10,440 10,0 00 10,380

15740 082500 Expendable Equipment 225 340 1 79 450

15740 082550 Tools 93 69 58 70

15740 082575 General Sup plies 59 320 90 320

15740 082600 Office Su pplies 1,098 1,200 1,0 03 1,200

15740 082610 Computer Supplies - - - -

15740 083100 Engineering 10,514 26,000 16,4 00 18,600

15740 083300 Legal Fees 76 200 64 200

15740 083400 Professional Fees - - - -

Operating Budget for the Fiscal Year Ended June 30, 2013

Acct #

Beaufort-Jasper Water and Sewer Authority

61

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

15740 084200 Telephone 2,835 2,760 2,6 88 2,860

15740 085150 Equipment Lease 714 1,680 4 99 500

15740 085950 Publications & Subscriptions 33 40 3 28 150

15740 085960 Memberships & Dues 1,125 1,260 1,2 65 1,260

15740 086100 Licenses 84 200 2 00 200

15740 086710 Safety Supplies 212 300 3 06 300

15740 086730 Safety Training 516 400 1,6 00 400

15740 087100 Training/Con ferences 2,470 3,000 3,0 00 3,000

15740 087150 Travel 6,092 4,400 4,4 00 5,000

15740 087200 Meeting Expense 496 600 6 00 800

15740 087250 Mileage - - - -

15740 089140 Printing 23 120 1 20 120

15740 089200 Surve y - - - -

TOTAL ENGINEERING & CONST. SVCS. 208,728 2 31,919 222,5 86 321,520

Mapping - Wastewa ter

15750 080100 Wages and Salar ies 36,934 40,406 42,2 31 43,160

15750 080110 Overtime 22 - 6 40

15750 080200 FICA 2,697 3,091 3,2 04 3,310

15750 080230 Workman's Comp 357 513 3 50 550

15750 080250 Retirement 3,383 3,855 3,9 29 4,580

15750 080300 Group Insurance 5,401 5,750 5,8 43 5,750

15750 080400 401K & Other Benef its - 202 - 220

15750 082500 Expendable Equipment 177 960 4 00 960

15750 082575 General Sup plies - 120 1 20 120

15750 083000 Comp./Instr . Contracts - 200 - 200

15750 083100 Engineering 9,878 14,000 11,9 73 12,000

15750 085960 Memberships & Dues - 30 30 30

15750 086710 Safety Supplies 77 60 60 60

15750 086730 Safety Training - 60 1 49 60

15750 087100 Training/Con ferences 21 1,220 1,2 20 1,220

15750 087150 Travel - 680 6 80 1,000

15750 089140 Printing 381 200 2 00 200

15750 089200 Surve y - 200 - 200

TOTAL MAPPING 59,327 71,547 70,3 95 73,660

Financia l Services - Wastewater

15770 080100 Wages and Salar ies 173,215 1 74,150 175,8 93 179,400

15770 080110 Overtime 233 320 5 320

15770 080200 FICA 12,731 13,347 13,0 03 13,750

15770 080250 Retirement 15,811 16,644 16,4 36 19,050

15770 080300 Group Insurance 22,265 25,919 23,4 33 23,050

15770 080400 401K & Other Benef its 1,190 1,153 1,3 16 1,340

15770 080450 Uniforms 179 170 1 66 170

15770 081200 General Equ ipment Maintenance - - - -

15770 082500 Expendable Equipment 348 640 6 00 600

15770 082575 General Sup plies 53 - - -

15770 082600 Office Su pplies 1,469 1,360 1,3 00 1,360

15770 083200 Accountin g/Auditing 20,976 24,200 21,9 40 24,200

15770 083500 Contract Labor - 400 - 200

15770 085950 Publications & Subscriptions 580 800 6 00 640

15770 085960 Memberships & Dues 454 960 7 22 730

15770 086710 Safety Supplies 43 180 64 180

15770 086730 Safety Training 133 300 5 97 300

15770 087100 Training/Con ferences 2,667 3,535 2,7 10 3,050

15770 087150 Travel 3,210 5,680 4,4 00 4,990

15770 087200 Meeting Expense 244 240 2 40 310

Operating Budget for the Fiscal Year Ended June 30, 2013

Beaufort-Jasper Water and Sewer Authority

Acct #

62

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

15770 087250 Mileage - - - -

15770 088100 Data Processing Insurance 4,038 4,580 4,2 42 4,320

15770 088200 Fidelity Bond 237 260 2 37 240

15770 088300 Fleet Insurance 23,149 24,570 24,3 32 24,880

15770 088400 General Liab ility Insurance 16,288 20,020 20,9 14 20,850

15770 088500 Inland Ma rine Insurance 6,072 6,860 6,3 22 6,300

15770 088600 Property Insurance 32,658 32,780 37,8 54 41,980

15770 088700 Environmental Liability Insu rance 10,484 11,010 7,5 44 7,120

15770 089120 Bank Charges 9,088 11,200 9,9 87 11,200

15770 089125 Penalties - - - -

15770 089140 Printing 141 800 3 99 800

15770 089500 Depreciation Expense 12,739,599 13,1 27,000 13,206,3 79 13,537,500

TOTAL FINANCIAL SVCS - WW 13,097,557 13,5 09,078 13,581,6 35 13,928,830

Customer Service - Wastewater

15760 080100 Wages and Salar ies 283,584 3 01,941 278,7 60 299,190

15760 080110 Overtime 2,086 4,000 1,9 18 2,400

15760 080200 FICA 21,780 23,404 20,9 92 23,070

15760 080220 Unemplo yment Insurance - 1,000 - -

15760 080250 Retirement 26,625 29,187 26,0 79 31,970

15760 080300 Group Insurance 33,665 39,380 35,9 89 37,890

15760 080400 401K & Other Benef its 2,727 2,834 2,7 70 2,970

15760 080450 Uniforms - - - -

15760 081900 Custo mer Repairs - 200 2 00 -

15760 082500 Expendable Equipment 819 800 6 00 920

15760 082575 General Sup plies - 200 - 160

15760 082600 Office Su pplies 1,380 1,200 1,2 00 1,160

15760 082610 Computer Supplies - - - -

15760 083500 Contract labor 2,320 2,200 2,4 80 2,400

15760 083575 Bill Proce ssin g 39,241 41,600 38,7 87 42,200

15760 084200 Telephone 1,302 1,280 9 86 6,100

15760 085150 Equipment/Furniture Lease 400 360 3 64 360

15760 085800 Bill Collecting Expense 31,928 36,000 27,4 46 34,800

15760 085805 Merchant Fees 60,381 64,000 73,6 02 72,400

15760 085950 Publications & Subscriptions - 40 - 40

15760 085960 Memberships & Dues - 40 - 40

15760 086710 Safety Supplies - 50 - 50

15760 086730 Safety Training 186 240 1,3 68 240

15760 087100 Training/Con ferences 141 1,200 1,0 00 1,600

15760 087150 Travel 15 1,200 1,2 00 2,400

15760 087200 Meeting Expense 396 400 2 31 400

15760 087250 Mileage - - - -

15760 089116 Promotio nal Expense - 800 5 00 480

15760 089130 Postage 74,824 77,200 75,3 60 76,800

15760 089140 Printing 3,179 4,400 4,1 48 4,000

15760 089150 Bad Debt Expense 16,300 30,000 30,0 00 28,800

15760 089160 Other Expense - 40 - 40

TOTAL CUSTOMER SVC. - WW 603,277 6 65,196 625,9 80 672,880

Meter Reading - Wastewater

15765 080100 Wages and Salar ies 98,455 1 03,993 100,5 63 104,350

15765 080110 Overtime 3,252 2,400 2,0 10 2,400

15765 080200 FICA 7,529 8,139 7,3 09 8,170

15765 080250 Retirement 9,421 10,150 9,5 07 11,320

15765 080300 Group Insurance 15,908 17,787 18,5 76 18,740

15765 080400 401K & Other Benef its 1,186 1,227 1,0 34 1,070

15765 080450 Uniforms 1,254 1,200 1,2 19 1,440

Beaufort-Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2013

63

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

15765 081200 General Equ ipment Maintenance 3,534 4,000 3,0 50 3,680

15765 081220 Vehicle Maintena nce 3,180 3,600 3,6 00 3,400

15765 081230 Radio Mainte nance - 120 3 00 320

15765 082400 Fuel 14,437 14,000 15,5 00 16,000

15765 082500 Expendable Equipment 304 1,400 7 00 600

15765 082550 Tools 58 120 60 200

15765 082575 General Sup plies 44 120 60 80

15765 086710 Safety Supplies 345 400 4 44 400

15765 086730 Safety Training 259 220 5 43 220

15765 087100 Training/Con ferences - 200 - 200

15765 087150 Travel - 200 7 00 600

TOTAL METER READING - WW 159,166 1 69,276 165,1 75 173,190

Information Tec hnology - Wastewater

15780 080100 Wages and salar ies 144,995 1 49,366 148,8 37 137,250

15780 080110 Overtime 408 - 4 28 -

15780 080200 FICA 11,061 11,426 11,1 79 10,500

15780 080250 Retirement 13,480 14,250 13,7 75 14,550

15780 080300 Group Insurance 9,347 9,543 9,1 70 9,170

15780 080400 401K & Other Benef its 1,123 1,143 1,1 01 1,020

15780 080450 Uniforms 378 680 3 74 400

15780 081131 SCADA-IT 39,772 30,000 41,4 68 28,000

15780 081240 Computer Equipment Maintenance 1,659 1,600 1,2 78 1,700

15780 081245 Computer programming 6,922 8,000 5,0 00 8,000

15780 082500 Expendable equipment 30,023 45,300 33,0 00 39,140

15780 082575 General Sup plies 606 400 2 25 480

15780 082600 Office Su pplies 64 80 60 80

15780 082610 Computer supplies 3,778 1,600 4,0 00 4,000

15780 083000 Comp./Instr . Contracts 82,602 88,000 88,3 93 97,500

15780 083400 Professional fees 51,816 48,000 65,0 92 48,000

15780 084200 Telephone 45,230 46,000 44,1 70 46,600

15780 085150 Equipment Lease - - - -

15780 085950 Publications & Subscriptions 6 - - -

15780 085960 Memberships & Dues 128 160 1 60 160

15780 086710 Safety Supplies 104 100 86 100

15780 086730 Safety Training 82 200 3 78 200

15780 087100 Training/confere nces 528 3,000 3,0 00 3,000

15780 087150 Travel 926 3,000 3,0 00 3,000

15780 087200 Meeting e xpense 17 80 60 80

15780 087250 Mileage - - - -

Information Technology 445,054 4 61,928 474,2 35 452,930

General Admin - Wastewater

15775 080100 Wages and Salar ies 360,120 3 90,233 409,3 95 403,550

15775 080110 Overtime 98 200 1 44 -

15775 080200 FICA 24,876 29,868 26,2 35 30,870

15775 080230 Workman's Comp 2,962 1,562 2,5 47 4,520

15775 080250 Retirement 33,609 37,247 37,0 35 42,780

15775 080300 Group Insurance 63,692 67,284 78,1 44 80,000

15775 080400 401K & Other Benef its 2,280 2,486 2,2 74 2,240

15775 080410 Other Post Retirement Benefits 90,000 96,000 96,0 00 96,000

15775 080425 Employee Be nefits - Other 11,270 23,600 21,1 43 23,360

15775 080450 Uniforms - - - -

15775 081200 General Equ ipment Maintenance 68 320 41 240

15775 081205 Facilities Maintenance 17,313 21,600 22,9 68 21,600

15775 081220 Vehicle Maintena nce 2,155 2,000 1,8 85 2,000

15775 081300 Cleaning Services a nd Supp lies 10,523 10,560 10,5 23 10,560

Beaufort-Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2013

64

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

15775 081400 Grounds Maintenance 8,228 9,600 6,6 26 8,800

15775 082150 Sales Tax - - - -

15775 082400 Fuel 4,711 4,000 6,6 40 5,400

15775 082500 Expendable Equipment 629 1,200 1,0 00 2,200

15775 082575 General Sup plies 4,416 4,800 3,9 26 4,720

15775 082600 Office Su pplies 4,341 4,800 4,9 01 4,800

15775 083300 Legal Fees 30,144 50,000 24,9 68 36,000

15775 083400 Professional Fees 42,019 73,600 60,7 22 63,200

15775 084200 Telephone 2,378 3,200 2,3 02 2,600

15775 085100 Rent 1,361 1,240 1,2 40 1,400

15775 085150 Equipment Lease 11,395 11,200 10,9 12 10,800

15775 085600 Director Fees 25,680 26,880 27,1 06 26,960

15775 085950 Publications & Subscriptions 1,639 3,120 2,6 00 2,480

15775 085960 Memberships & Dues 11,520 11,600 11,6 00 12,000

15775 086000 Franchise Fee 465,377 4 79,000 497,3 28 500,000

15775 086100 Licenses 56 100 60 80

15775 086710 Safety Supplies 304 400 4 00 400

15775 086720 Safety Services 2,649 24,400 6,8 35 14,800

15775 086730 Safety Training 925 1,200 1,5 12 1,200

15775 086740 Safety Incentives 6,880 8,800 6,6 00 9,200

15775 087100 Training/Con ferences 5,590 23,200 12,4 13 19,200

15775 087150 Travel 7,438 8,000 8,0 00 6,200

15775 087200 Meeting Expense 2,458 3,000 3,6 77 2,640

15775 087250 Mileage 4 - - -

15775 089100 Admin Expense 4,000 4,000 4,0 00 4,000

15775 089110 Advertising 2,916 2,200 1,8 42 1,920

15775 089111 Perso nnel Advertisin g 5,767 9,000 5,9 03 6,800

15775 089114 Public Relations Advertising 990 5,200 2,5 07 4,800

15775 089115 Public Education 6,797 14,600 8,3 04 16,800

15775 089116 Promotio nal Expense 4,936 6,000 5,0 00 6,000

15775 089130 Postage 13,932 14,400 14,4 00 13,600

15775 089131 Public Relations Postage 8,126 9,400 9,4 00 9,000

15775 089140 Printing 118 800 6 00 600

15775 089141 Public Relations Printing 8,049 11,600 11,6 00 10,400

15775 089160 Other Expense - - - -

Total Gen Admin - Sewer 1,314,738 1,5 13,500 1,473,2 58 1,526,720

Total Wastewater Operating Exp 22,819,577 23,8 32,213 23,714,1 91 24,355,040

Total Operating Expenses 45,354,709 47,4 84,344 47,495,3 28 48,854,150

Net Operating Income (Loss) (2,427,813) (2,9 95,261) (1,894,4 74) (2,247,030)

Non-operating Income/Expenses:

11000 067250 Military Constr Reimb Revenue-Water 904,045 1,0 00,000 539,4 56 1,400,000

15000 067250 Military Constr Reimb Revenue-Sewer 19,694,914 7,2 00,000 4,903,1 86 4,600,000

16000 067400 Gain/(Loss) disposa l of assets 477,041 50,000 62,9 46 50,000

16000 067500 Interest Income 61,600 50,000 378,6 00 380,000

16000 067550 Bond Interest Income - - - -

Income 21,137,601 8,3 00,000 5,884,1 88 6,430,000

16225 091000 Interest Expense (2,802,068) (2,8 60,774) (2,801,8 48) (2,643,940)

16250 091000 Interest Expense (3,257,711) (3,3 40,054) (3,103,5 15) (2,906,230)

16275 091100 Amortization Expense (121,637) (1 20,000) (120,0 00) (120,000)

Expense (6,181,416) (6,3 20,828) (6,025,3 64) (5,670,170)

Total Non-opera ting Income/Exp 14,956,185 1,9 79,172 (141,1 76) 759,830

Acct #

Beaufort-Jasper Water and Sewer Authority

Operating Budget for the Fiscal Year Ended June 30, 2013

65

2011 20 12 2012 2013

ORG OBJ ECT Acc ount Name Actual Budget Projected Request

Capital Contributions

16000 068001 Grant Revenue 419,924 - - -

16000 068010 Easement Revenue 301 301 3 01 300

11000 068000 Water Capacity revenue 438,991 5 00,000 532,4 00 500,000

11000 068050 Bad Debt Water Capacity re venue - - - -

11000 068100 Water Contributions of Systems 1,110,795 - 349,9 45 -

11000 068110 Water Capacity Contr ibuted Systems - - - -

15000 068000 Waste water Cap acity revenue 796,928 1,5 00,000 1,302,6 00 1,500,000

15000 068005 Military Contr ibu tion of Syst ems - - - -

15000 068050 Bad Debt Wastewater Capacity revenue - - - -

15000 068100 Waste water Con tributions of Systems 1,558,526 - 837,3 97 -

15000 068110 Waste water Cap acity Contributed Sys. - - - -

Total Ca pita l Contributions 4,325,465 2,0 00,301 3,022,642. 18 2,000,300

Total Non-opera ting & Capital Contributions 19,281,650 3,9 79,473 2,881,4 66 2,760,130

Increase (Decrease) in Net Assets 16,853,838 9 84,212 986,9 93 513,100

Beaufort-Jasper Water and Sewer Authority

Acct #

Operating Budget for the Fiscal Year Ended June 30, 2013

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