Example IV Operating Budget Line Items |
Example IV Operating Budget Line Items |
Administrative Costs and Office Supplies |
Costs not directly attributable to the actual collection and treatment of wastewater |
Data processing costs |
Delinquent accounts collection costs |
Liability and structural insurance |
Office and utility billing supplies |
Postage |
Printing, publications, subscriptions and professional dues |
Rents and leases |
Travel costs |
Wastewater share of water meter-reading costs |
Chemicals, Supplies and Parts |
Asphalt |
Automotive parts |
Building materials |
Cement, crushed stone, gravel, sand and dirt |
Concrete, metal and plastic pipe and culverts used for repairs |
Consumable tools |
Electrical, painting, plumbing and carpentry supplies |
Gas, oil, diesel fuel, grease and the like |
Laboratory supplies |
Machinery and equipment parts |
Other repair and maintenance supplies |
Repair parts for collection lines |
Treatment chemicals |
Contract Services |
Architectural and engineering services |
Automotive repair and maintenance services |
Contract printing and duplication services |
Data processing services |
Financial (audit) |
Freight, express and truck charges |
Leased equipment costs |
Legal services |
Plant and collection system repair and maintenance services |
Purchases from providers not part of the wastewater operation |
Equipment Replacement Fund |
Each wastewater operation must have some method of setting aside funds for the replacement of major equipment items. One of the most frequently used techniques is an equipment replacement fund or reserve for equipment replacement. This should include any funds which your wastewater operation sets aside to pay for the future major repair and/or replacement of items such as lift pumps, vehicles and other major pieces of equipment used to collect and treat wastewater. |
Other Expenses |
Items expended but not included elsewhere |
Specific reserve account cash deposits for facility replacement |
Principal and Interest |
Bank service charges |
Bond sale expenses |
Bond coupon redemption costs |
Bonds, notes, revenue anticipation notes |
Interest |
Short or long-term debt |
State and/or federal loans, mortgages |
Salaries and Fringes |
Bonuses |
Employee training |
Health and hospitalization insurance |
Holiday pay |
Life insurance costs |
Longevity pay |
Other employer contributions |
Overtime pay |
Retirement contributions |
Salaries (salaried employees) |
Sick pay |
Social Security |
Temporary salaries |
Unemployment compensation |
Wages (hourly employees) |
Workers’ compensation |
Utilities |
Electric power |
Natural gas |
Refuse collection (not contracted service) |
Telephone |
Water service |
Note: These line items would apply, as appropriate, to treatment operations, sewer system maintenance, billing and other administrative functions |
(Prior Code, § 54.23) (Ord. passed - -)