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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 $14.00
<br />WATER OPERATIONS
<br />PRODUCTION OPERATING EXPENDITURES
<br />701-4110-85-0000 REGULAR EMPLOYEE 64,387$ 73,307$ 71,312 75,598 79,293 78,889 87,396 10.22% DATA FROM "2004 PR EXCEPT PD BUDGET" TABS - AD 3.5 PW 3.5
<br />701-4111-85-0000 OVERTIME EMPLOYEE 1,946 717 283 213 4,711 20,409 17,307 267.36% DATA FROM "2004 PR EXCEPT PD BUDGET" TABS - PW 3.5 ot
<br />701-4121-85-0000 PERA 5,451 6,156 5,812 5,991 5,947 5,917 6,180 3.91% BASED ON PERA FUNDING RATE 7.5%
<br />701-4122-85-0000 FICA/MEDICARE 5,663 6,233 5,907 6,050 6,066 6,035 7,627 25.74% BASED ON 7.65% OF GROSS
<br />701-4131-85-0000 INSURANCE HEALTH 12,828 15,634 14,261 15,264 15,898 14,573 14,705 -7.50% DATA FROM "2004 DEPT SUMM HI RATE 8.3 FINAL" TABS - AD PW
<br />701-4135-85-0000 WTR FILT INSURANCE WC 3,782 4,913 4,124 4,226 5,643 4,459 2,884 -48.89% BASED ON 2024/2025 RENEWAL
<br />701-4221-85-0000 SUPPLIES- EQUIPMENT 213 20 45 255 1,000 500 500 -50.00% 2025 PROJECTED RUN RATE
<br />701-4226-85-0000 GENERAL SUPPLIES 39,540 45,991 47,123 66,557 61,560 59,336 64,083 4.10% VARIOUS TREATMENT CHEMICALS
<br />701-4226-85-0001 CARBON SUPPLY USAGE 35,990 15,948 27 23,981 32,974 30,171 30,774 -6.67%AMORTIZATION COST FOR CARBON BASED ON # OF GALLONS TREATED
<br />701-4226-85-0200 UV BULB SUPPLY USAGE 68,698 729 4,161 343 15,000 15,000 43,800 192.00%ANNUAL ALLOWANCE FOR FUTURE BULB REPLACEMENT
<br />701-4226-85-0003 PEROXIDE SUPPILES 28,007 15,948 45,432 38,933 40,916 41,584 43,039 5.19% 2025 PROJECTED RUN RATE
<br />701-4303-85-0000 ENGINEER EXPENSES 525 2,274 10,566 4,691 3,000 11,742 4,000 33.33% 2025 PROJECTED RUN RATE 2024 high due to lead line survy
<br />701-4308-85-0000 WATER QUALITY PROTECTION COSTS 6,718 5,547 8,763 8,838 9,768 10,194 10,500 7.50% 2025 PROJECTED RUN RATE
<br />701-4310-85-0000 MISC CONTRACTED SERVICES 690 345 3,369 13,528 10,243 1,600 1,750 -82.91% BASED on 2025 CONTRACTED SERVICES - MCS 4310 2025 TAB
<br />701-4325-85-0000 COMMUNICATIONS 5,210 2,305 3,839 4,981 5,564 5,178 3,640 -34.58%BASED on 2025 CONTRACTED SERVICES - COMMUNICATIONS 4325 2025 TAB
<br />701-4339-85-0000 EQUIP REPAIRS & MAINTENANCE 16,988 26,353 44,363 22,213 33,950 40,129 35,000 3.09% 2025 PROJECTED RUN RATE includes 12086 generator cost
<br />701-4340-85-0000 BLDG REPAIRS & MAINTENANCE 1,017 300 323 - 650 844 950 46.15% 2025 PROJECTED RUN RATE
<br />701-4351-85-0000 PL NOTICES & PUBLICATIONS - - - - - - - NA
<br />701-4365-85-0000 INSURANCE PROPERTY / LIABILITY 17,664 11,637 11,024 15,196 16,786 18,036 18,366 9.41% BASED ON 2024/2025 RENEWAL
<br />701-4381-85-0000 ELECTRIC AND GAS UTILITIES 138,429 141,375 172,666 171,047 191,029 156,855 167,835 -12.14% 2025 PROJECTED RUN RATE 2024 less demand due to wet summer
<br />TOTAL 453,744$ 375,732$ 453,400 477,906 539,997 521,450 560,336 9.11%
<br /> OPERATING INCOME (LOSS)103,517$ 379,939$ 244,921$ 413,188$ 281,685$ 234,198$ 202,981$ -43.32%
<br />OTHER (INCOME) / EXPENSE
<br />701-3891-0-0-01 WT MISCELLANEOUS INCOME (901) (9,320) (1,161) (3,650) (150) (150) (150) 0.00%
<br />701-3620-0-1-00 WT INTEREST INCOME / EXPENSE (27,781) 7,697 51,770 (124,189) (15,000) (80,723) (40,361) 169.08%
<br />701-3804-1-1-00 WT WATER REIMBUSEMENTS - - - (312) - - - NA
<br />701-3910-0-0-00 WT SALE OF ASSETS/meters (1,520) 9,282 (20,158) - - - - NA
<br />701-4335-80-0000 WT BKUP RESTORATION COSTS 1,165 - - - - - - NA
<br />701-4499-80-0000 WT MISCELLANEOUS EXPENSE 5,540 2,180 6,614 2,431 3,250 3,250 3,250 0.00%
<br />701-4310-90-0000 FIBER LAN/OPTIC CNTRCT SVC 4,246 4,241 6,623 4,263 4,351 4,351 4,470 2.74%
<br />TOTAL (19,251) 14,080 43,688 (121,458) (7,549) (73,272) (32,791) -39.67%
<br />OPERATING INCOME BEFORE DEPRECIATION 122,768$ 365,859$ 201,233$ 534,646$ 289,234$ 307,470$ 235,772$ -42.49%
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