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EXHIBIT B
<br />Fiscal Year 2025 EXHIBIT C
<br />ACTUAL ACTUAL ACTUAL ACTUAL BUDGET EST. ACTUAL BUDGET % Change 12/31/2023
<br />2020 2021 2022 2023 2024 2024 2025 in Budget $14.00
<br />OPERATING INCOME
<br />701-3710-0-0-00 WATER BILLINGS 1,122,633$ 1,291,961$ 1,339,078$ 1,503,583$ 1,493,609$ 1,426,541$ 1,489,149$ -0.30%Assumes $1.50 increase in quarterly flat fee, approximate 3.5% increase in usage rates and similar usage
<br />701-3715-0-0-00 WATER ON/OFF FEES 203 1,095 1,020 825 500 500 500 0.00% No change in rate
<br />701-3717-0-0-00 PENALTIES WATER 7,456 7,194 7,177 8,668 9,068 9,845 10,189 12.37% No change in rate
<br />TOTAL $1,130,292 $1,300,250 $1,347,275 $1,513,076 $1,503,177 1,436,885$ 1,499,839$ -5.04%
<br />DISTRIBUTION OPERATING EXPENDITURES
<br />701-4110-80-0000 WT REGULAR EMPLOYEE 334,093$ 310,612$ 362,522$ 380,181$ 396,871$ 409,167 433,717 9.28% DATA FROM 2025 PR SUMMARY -INCLUDES SHARE OF SUSTAINANBILTY POSITION
<br />701-4111-80-0000 WT OVERTIME EMPLOYEE 23,931 21,284 28,616 18,479 14,419 24,794 21,025 45.82% BASED ON 2024 RUN RATE PLUS ESTIMATED 25 WAGE ADJUSTMENTS
<br />701-4121-80-0000 WT PERA 26,460 25,096 30,329 29,419 30,847 32,547 33,731 9.35% BASED ON PERA FUNDING RATE 7.5%
<br />701-4122-80-0000 WT FICA/MEDICARE 26,798 24,291 28,500 27,300 31,464 33,198 34,405 9.35% BASED ON 7.65% OF GROSS
<br />701-4131-80-0000 WT INSURANCE HEALTH 56,881 53,813 55,056 53,436 61,243 54,880 68,128 11.24% DATA FROM "2004 DEPT SUMM HI RATE 8.3 FINAL" TABS - AD PW
<br />701-4135-80-0000 WT INSURANCE WC 9,769 12,545 10,655 10,917 14,577 11,519 12,002 -17.66% BASED ON 2023/2025 RENEWAL PLUS 24/25 ADJ
<br />701-4211-80-0000 WT OFFICE SUPPLIES 354 511 607 305 750 350 400 -46.67% 2025 PROJECTED RUN RATE
<br />701-4212-80-0000 WT MOTOR FUELS 4,908 5,688 6,462 7,337 8,566 5,201 7,905 -7.72% From 2025 Fuel Usage Spreadsheet
<br />701-4221-80-0000 WT SUPPLIES-EQUIPMENT 2,896 140 115 376 1,000 450 600 -40.00% 2025 PROJECTED RUN RATE
<br />701-4226-80-0000 WT GENERAL SUPPLIES 3,013 12,083 21,836 10,885 16,500 9,500 11,570 -29.88% 2025 PROJECTED RUN RATE
<br />701-4300-80-0000 WT AUDITOR 6,706 7,799 7,996 8,269 8,681 9,031 9,483 9.23% BASED ON 2024 COST PLUS 5%
<br />701-4309-80-0000 WT IT & SFTW SUPPORT 32,157 32,654 32,892 29,746 36,500 44,319 47,050 28.90% BASED on 2025 CONTRACTED SERVICES - CONSOLIDATE 4309 2025 TAB - SPLIT WITH 4309=85
<br />701-4310-80-0000 WT MISC CONTRACTED SERVICES 4,906 3,739 10,479 10,661 9,250 9,550 10,190 10.16% BASED on 2025 CONTRACTED SERVICES - MCS 4310 2025 TAB
<br />701-4310-80-0100 WT METER READING FEES 8,470 8,725 8,986 9,255 9,718 9,532 9,819 1.04% BASED on 2025 CONTRACTED SERVICES - MCS 4310 2025 TAB
<br />701-4325-80-0000 WT COMMUNICATIONS 9,548 8,662 6,623 7,205 8,140 7,710 7,950 -2.33% BASED on 2025 CONTRACTED SERVICES - COMMUNICATIONS 4325 2025 TAB
<br />701-4337-80-0000 WT MAIN REPAIRS & MAINTENANCE 6,788 7,056 27,271 3,717 15,000 7,500 15,000 0.00% Budgeted for 1 major main break annually
<br />701-4339-80-0000 WT EQUIP REPAIRS & MAINTENANCE 6,988 2,187 2,445 6,074 6,750 3,750 4,000 -40.74% 2025 PROJECTED RUN RATE
<br />701-4341-80-0000 WT TRAINING, CONF. & MTG.46 (390) 483 1,167 1,000 550 1,125 12.50% 2025 PROJECTED RUN RATE - 2 YEAR LICENSES CREATE FLUCUATION
<br />701-4341-80-0100 WT TUITION- CERTIFICATIONS 436 313 46 411 50 50 50 0.00% 2025 PROJECTED RUN RATE
<br />701-4342-80-0000 WT MEMBERSHIPS & DUES - - 227 - 250 240 275 10.00% 2025 PROJECTED RUN RATE
<br />701-4350-80-0000 WT PRINTING AND POSTAGE 4,599 3,596 3,797 4,597 5,670 4,950 5,198 -8.33% 2025 PROJECTED RUN RATE
<br />701-4381-80-0000 WT ELECTRIC AND GAS UTILITIES 3,286 4,175 3,011 2,247 4,250 2,450 2,900 -31.76% 2025 PROJECTED RUN RATE
<br />TOTAL 573,031$ 544,579$ 648,954$ 621,982$ 681,496$ 681,238$ 736,522$ 8.07%
<br />WATER OPERATIONS
<br />24
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