You are on page 1of 5

BUDGET CALCULATOR GUIDELINES

This is a simple budget calculator to be used for a small water system. It is an Excel spreadsheet that consists of three tabs which are located near the bottom of your screen: the 5-Year Budget Projection tab, the Capital Improvement Plan (CIP) tab, and this Guidelines tab. All three sheets including the instructions are formatted to print on standard 8.5 x 11 inch paper. When the pertinent expense figures have been inserted, the program will calculate a minimum flat monthly rate per customer. Be sure to use only the expenses and revenues related to the water system. For example, if the bill for electricity covers the entire establishment, estimate the amount of electricity that the water system uses. The number of connections can be changed to enable the user to factor in growth or costs associated with a certain portion of the system. The inflation factor percentage can also be changed. Sample numbers have been inserted into both spreadsheets. The yellow shaded cells are for data entry. The two orange cells are linked from the CIP on the third tab. Except for line item descriptions which can be changed if needed, all other cells are locked for the calculations. To calculate the actual budget for the water system, remove the sample numbers in the yellow shaded cells and enter the actual figures for your system. On the Budget tab the spreadsheet automatically projects many costs over the next four years. Expenses in Years 2 through 5 are compounded automatically by the inflation factor in cell G6 which can be changed. On the CIP tab there are examples of various water system components, numbers of components, unit costs, and equipment life expectancy. To determine the CIP for the water system enter the information for these categories specific to the system. Information on typical equipment life expectancy can be found at: http://ww2.cdph.ca.gov/certlic/drinkingwater/Documents/TMFplanningandreports/Typical_life.pdf The CIP Annual Reserve total is linked to the Budget tab on Line 20, Existing Contribution to CIP to enable the monthly rate per customer to include the cost of replacing equipment that has served its useful life. For funding projects include the new infrastructure components under the New Project CIP Costs at the bottom of the CIP tab. The total of these figures links to the Budget tab on Line 25, Additional New Project Contribution to CIP. In this example the existing budget is shown in Years 1 and 2. The grant or loan is received in Year 3, and the debt service is paid in Years 4, 5, and beyond. The Additional O&M for New Project costs is listed in the expense section of the Budget tab beginning in Year 4 since these costs are not included in the funding. If you have further questions, please call the Drinking Water Capacity Development Coordinator Robin Belle Hook at 916-449-5627.

Rev 11/9/09

the bill 6 which CIP to osts at . The ning in Rev 11/9/09 .h paper.

00 23 Miscellaneous 100.75 18 Depreciation and Amortization 0.00 212.731.200.00 0.00 0.00 0.31 38.712.00 0.36 562.337.00 2.765.55 225.00 0.00 0.14 163.00 55.00 0.50 268.00 40 TOTAL REVENUE (Lines 31 through 39): 55.12 79.00 0.00 530.000.50 21 O&M Reserve 0.55 24 ** New Funding Project Costs 0.00 0.45 546.00 30.83 11 Office Supplies 200.35 1.00 200.00 0.00 0.712.652.50 37.00 200.00 200.827.00 0.00 0.00 0.00 19 Insurance 1. and Parts 150.00 0.00 27 Total General and Administrative Expenses: 18.060.500.813.00 106.00 0.00 4 Power and Other Utilities 2.50 55.360.00 25 Additional New Project Contribution to CIP (From CIP J59) 0.00 55.00 55.200.781.00 0.27 112.81 33.00 0.575.500.00 0.75 9 Transportation 0. all other cells are locked except line item descriptions which can be changed if needed.183.0 1000002 LINE EXPENSES AND SOURCE OF FUNDS 2009 2010 2011 2012 2013 1 OPERATIONS AND MAINTENANCE (O&M) EXPENSES 2 Salaries and Benefits 30.00 1.954.27 327.00 103.062.11 -24.36 562.94 15 16 GENERAL AND ADMINISTRATIVE EXPENSES 17 Engineering and Professional Services 500.480.00 515.00 55.50 16.000.00 2.00 0.125.00 31.45 546.00 14 Total O&M Expenses: 35. Years 2 through 5 will be compounded automatically by the inflation factor in Cell G6.00 1.000.99 42.25 2.712.00 38 ** SRF Loan 0.00 41 NET LOSS OR GAIN: 1.000.00 530.00 515.30 -25.312.92 2013 85 79.545.00 36 ** Other Fund Sources: Interest. 200.000.00 0.09 1.00 0.296.00 0.415.00 0.70 29 30 REVENUES RECEIVED 31 Cash Revenues (Water Rates) 55.00 318.688.00 55.00 0.00 32.030.00 106.00 0.00 0.65 13 Additional O&M for New Project 0.200.00 0.00 39 ** Business Loans 0.280.467.23 2012 85 77.00 0.00 0.50 17.00 0.00 1.00 22 Other Reserves 0.50 16.00 0.00 0.00 0.00 0.00 10.09 109.73 1.18 218.26 3 Contract Operation and Maintenance 0.200.00 36.55 7 Coliform Monitoring 1. Supplies.00 0.82 2.000.75 6 Treatment Chemicals 100.00 0.927.00 1.564.44 26 ** Debt Service 0.50 159.50 16.10 12 Miscellaneous 300.00 0.00 34 ** Hookup Charges 0.00 0.FIVE YEAR BUDGET PROJECTION (Small Community Water System) INSTRUCTIONS: Yellow-shaded cells are for data entry.00 0.44 9.45 546.94 38.30 80.00 0.00 305.000.000.00 0.00 2010 85 54.712.00 206.712.00 0.00 0.70 Report Prepared by (Name and Title): ______________________________________________________ Date: ____________________ (** Inflation factor not applied to future year projections) Number of Customers: Average Monthly Revenue Needed Per Customer: 2009 85 53.00 0.00 55.822.00 250.00 306.000.092.409.82 337.00 55.00 154.50 16.18 41.91 168.064.00 33 ** Fees and Services 0.00 2. Etc. System Name: XYZ Water Company Inflation Factor (%): System ID Number: 3.00 515.00 0.00 2.00 32 ** Depreciation Reserves 0.00 200.77 5 Fees Regulatory 500.00 250.00 0.137.060.764.750.90 1.137.18 Rev 11/9/09 .00 0.00 37 ** Grants 0.10 2011 85 55.000.00 0.900.00 103.00 0.591.00 10 Materials.00 9.639.000.00 -1.36 562.51 20 Existing Contribution to CIP (From CIP J48) 16.00 0.00 0.954.00 0.200.09 109.000.00 10.26 8 Chemical Monitoring 500.27 112.00 530.76 28 TOTAL EXPENSES (Line 14+ Line 27): 54.00 0.00 0.00 0.00 35 ** Withdrawal from CIP or Other Reserves 0.50 18.00 309.

(total expenses ÷ # of customers ÷ 12) Rev 11/9/09 .

00 0. 2-1/2" Customer Meter w/ Box & Shutoff. Date: ________________ NOTES: Rev 11/9/09 . 3" Distribution Valve.00 0.00 13.38 0.00 0.954.392.00 0.00 56.000 Storage Tank. Redwood Gallons: Storage Tank.15 181.00 0.00 0.02 0.38 2 2 2 1 2 2 100 0 0 600 7000 7 85 4 4 9 6 SUBTOTAL Existing CIP Costs NEW Project CIP Costs Iron & manganese removal plant New well & controls.690.33 0.04 0.00 0.50 112.00 0.00 0.00 0.00 0.00 $9.50 0. Steel Gallons: Storage Tank.86 0.5 0.00 0.00 120. Complete Distribution Valve.00 0.00 0.67 0.00 0.54 1.00 0.00 0.00 0.00 1062.00 0.33 0.14 TOTAL Existing and New Project CIP: Report Prepared by (Title): ____________________________________________________ NOTE: Installed costs are averages and include all materials and contracted labor and equipment.3 1.71 0. 3" Master Meter.00 2.00 160.33 0.25 0.00 0.3 1.50 RESERVE MONTHLY PER RESERVE CUSTOMER 80. steel casing Depth: 600 Drilled Well. 6" Air & Vacuum Relief Valve.00 $1.990. complete Booster Pump Station Electrical Controls Pressure Tank Gallons: Pressure Tank Gallons: 80 Storage Tank.00 0. Steel Gallons: Storage Tank.00 0.00 AVG LIFE.31 88.00 0. 4" Hypochlorinator w/ Tank & Pump.5 450 800 2500 800 20 25 30 35 50 700 900 250 150 250 600 850 375 INSTALLED COST 24000 0 0 1400 0 0 7000 0 0 0 240 0 0 0 240000 0 0 0 0 1600 0 1600 2000 0 0 21000 350000 0 6300 21250 0 1000 2400 7650 2250 0 0 0 $689.33 0.00 0. Complete Pipe w/ sand bedding.00 0.5 1.00 0.00 0.00 4800.94 0.00 1000.00 0. 3" (Enter linear feet for quantity) Pipe w/ sand bedding.666. Steel Gallons: 200.SIMPLIFIED CAPITAL IMPROVEMENT PLAN (CIP) System Name: XYZ Water Company *Enter information only in YELLOW shaded cells QTY 2 COMPONENT Drilled Well. steel casing Depth: Wellhead Electrical Controls Submersible Pump.00 0.00 0.41 583. Concrete Gallons: Master Meter.00 0.2 1. 1-1/2" Standpipe Hydrant.00 8.00 $9.00 0.00 0. 1" (Enter linear feet for quantity) Pipe w/ sand bedding.00 0.00 13.98 0.00 $829.33 6.00 24.00 0. steel casing Depth: 150 Drilled Well.16 0.00 0.00 0. YEARS 25 25 25 25 7 7 7 5 5 10 10 10 40 40 50 50 50 80 10 10 10 10 50 50 50 50 50 20 20 20 10 10 20 20 20 1 1 1 ANNUAL RESERVE 960.00 0.222.13 0.00 0.44 $26.: 1000002 Service Connections: 85 MONTHLY UNIT COST 80 130 200 700 9000 2000 3500 14000 900 1.12 31.00 0.16 3. 6".10 10.00 83.76 $26.00 0.00 0.00 0.00 0.00 0.00 0.2 1. 2" Master Meter.54 $2. 5 HP Booster Pump Station. 2" (Enter linear feet for quantity) Pipe w/ sand bedding.00 315. 3 HP Submersible Pump.00 0.00 0.63 2.50 0. 8".39 0.00 $16.00 0. 25 HP.00 0.00 382.67 0. 2" Distribution Valve.38 9.00 0.00 160.00 0.00 7000.04 0. Redwood Gallons: Storage Tank.00 420.00 0.33 0.11 0.00 $1.00 4. 6" (Enter linear feet for quantity) Standpipe Hydrant.00 0.00 0.00 26.00 0.00 0.00 35.00 0.00 100.00 0.94 648.00 0.00 0.00 0. 12".00 0.00 400. 4" (Enter linear feet for quantity) Pipe w/ sand bedding.712.104. Plastic Gallons: Storage Tank.00 0.00 0.00 0.00 0. complete OTHER ITEM OTHER ITEM OTHER ITEM OTHER ITEM OTHER ITEM OTHER ITEM 1 1 350000 65300 SUBTOTAL New Project CIP Costs 350000 65300 0 0 0 0 0 0 $415.71 $16.25 7.00 45 30 1 1 1 1 1 1 7777. Typical OTHER ITEM OTHER ITEM OTHER ITEM Date: System ID No.300.5 1.00 0.00 4.00 0.00 0. 4" Distribution Valve.00 0.05 0.00 40.00 0. 20 HP Submersible Pump.78 2176.00 0.88 0.2 1.