(A)   The following items shall be used to compute the average unit cost but shall not be deemed to be exclusive of other pertinent factors:
      (1)   The total proposed Sewer Fund budget for the next year will be used as a basis for figuring operation and maintenance expenditures plus the following:
         (a)   Direct allocated salary costs plus the cost of fringe benefits associated with such salary costs of employees of the town's administrative offices assigned to the administrative functions of the Sewer Fund.
         (b)   Any other indirect costs to the Sewer Fund budget for the next year.
         (c)   An appropriate part of the actual sewer billing costs.
         (d)   The annual debt service for retirement of sewer bonds.
      (2)   The city's average unit cost will be computed for each of the three functions: volume of flow, BOD, and TSS. The total annual cost of operation and maintenance divided by the total annual volume of flow, BOD, and TSS equals the cost for each of the three functional units.
   (B)   The cost of operation shall be recomputed annually to reflect increases or decreases in operation and maintenance costs and annual debt service, and billing rates shall be revised as indicated.
(Ord., passed 3-8-82)