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HomeMy Public PortalAboutExhibit MSD 21 - Overhead Rate Review FY2017Metropolitan St Louis Sewer DistrictOverhead Rate ReportFiscal Year Ended 6‐30‐17AMT ALLOC TO SANITARY% OF DIRECT LABORAMT ALLOC TO STORM% OF DIRECT LABORAMT ALLOC TO ENGINEERING% OF DIRECT LABORAMT ALLOC TO SANITARY% OF DIRECT LABORAMT ALLOC TO STORM% OF DIRECT LABORAMT ALLOC TO COLLECTION% OF DIRECT LABOR74.63% 25.37% 79.25% 20.75%DIRECT LABOR 10,187,212$        3,462,592$     13,649,804$   16,296,663$     4,267,316$      20,563,979$   HQ Building Depreciation 99,356                 0.98% 42,167             1.22% 141,523$        1.04% 7,383                 0.05% 1,055               0.02% 8,438$             0.04%Other Building Depr‐                       0.00%‐                   0.00%‐                   0.00% 1,224,113         7.51% 174,905           4.10% 1,399,018       6.80%Equip. and Vehicle Depr. Charge 51,481                 0.51% 21,849             0.63% 73,330             0.54% 3,101,419         19.03% 443,141           10.38% 3,544,560       17.24%Non‐Payroll Insurance 236,793               2.32% 100,497          2.90% 337,290          2.47% 630,950             3.87% 90,152             2.11% 721,102          3.51%2350 Market OpEx 177,153               1.74% 75,185             2.17% 252,338          1.85% 13,164               0.08% 1,881               0.04% 15,045             0.07%Water Backup‐                       0.00%‐                   0.00%‐                   0.00% 5,035,020         30.90%‐                   0.00% 5,035,020       24.48%Engineering Non‐Labor OpEx 1,207,157            11.85% 208,017          6.01% 1,415,174       10.37%‐                     0.00%‐                   0.00%‐                   0.00%Collection Non‐Labor OpEx‐                       0.00%‐                   0.00%‐                   0.00% 9,962,759         61.13% 2,573,815        60.31% 12,536,574     60.96%Treatment Non‐Labor OpEx‐                       0.00%‐                   0.00%‐                   0.00%‐                     0.00%‐                   0.00%‐                   0.00%Accounting Administration 14,200                 0.14% 4,105               0.12% 18,305             0.13% 30,521               0.19% 8,614               0.20% 39,135             0.19%Accounts Payable 21,854                 0.21% 2,430               0.07% 24,284             0.18% 115,729             0.71% 29,898             0.70% 145,627          0.71%Application Services 264,610               2.60% 112,303          3.24% 376,913          2.76% 705,071             4.33% 100,743           2.36% 805,813          3.92%AR Administration 430,666               4.23%‐                   0.00% 430,666          3.16% 920,732             5.65%‐                   0.00% 920,732          4.48%AR Operations 158,410               1.55%‐                   0.00% 158,410          1.16% 338,670             2.08%‐                   0.00% 338,670          1.65%AR Processing 347,442               3.41%‐                   0.00% 347,442          2.55% 742,806             4.56%‐                   0.00% 742,806          3.61%Audit Work 51,587                 0.51% 15,986             0.46% 67,573             0.50% 110,289             0.68% 34,178             0.80% 144,467          0.70%Benefits 284,117               2.79% 120,582          3.48% 404,698          2.96% 757,046             4.65% 108,169           2.53% 865,216          4.21%Board of Trustees 1,433                   0.01% 146                  0.00% 1,579               0.01% 26                      0.00% 4                       0.00% 30                    0.00%Civil Service Commission 34                        0.00% 14                    0.00% 48                    0.00% 90                      0.00% 13                    0.00% 103                  0.00%Diversity 101,343               0.99% 10,328             0.30% 111,670          0.82% 585,948             3.60% 83,722             1.96% 669,670          3.26%ES Retooling 100,960               0.99% 42,848             1.24% 143,808          1.05% 269,013             1.65% 38,438             0.90% 307,451          1.50%Business Integration 204,576               2.01% 86,824             2.51% 291,400          2.13% 545,106             3.34% 77,887             1.83% 622,992          3.03%Executive Director 79,724                 0.78% 33,836             0.98% 113,560          0.83% 182,860             1.12% 26,128             0.61% 208,988          1.02%Finance Administration 84,712                 0.83% 5,189               0.15% 89,901             0.66% 181,609             1.11% 10,594             0.25% 192,202          0.93%Financial Reporting 187,089               1.84% 57,977             1.67% 245,066          1.80% 99,929               0.61% 30,967             0.73% 130,896          0.64%General Counsel Administration 21,572                 0.21% 2,198               0.06% 23,770             0.17% 50,819               0.31%‐                   0.00% 50,819             0.25%General Counsel District Administration 103,318               1.01% 10,529             0.30% 113,848          0.83% 2,158                 0.01%‐                   0.00% 2,158               0.01%General Purchasing 51,176                 0.50% 5,690               0.16% 56,865             0.42% 271,002             1.66% 70,012             1.64% 341,013          1.66%Human Resources Administration 97,698                 0.96% 41,464             1.20% 139,162          1.02% 224,086             1.38% 32,018             0.75% 256,105          1.25%Information Systems Administration 137,823               1.35% 58,493             1.69% 196,316          1.44% 316,119             1.94% 45,168             1.06% 361,287          1.76%IT Technical Services 668,562               6.56% 283,744          8.19% 952,306          6.98% 1,533,457         9.41% 219,106           5.13% 1,752,562       8.52%Public Affairs‐                       0.00%‐                   0.00%‐                   0.00%‐                     0.00%‐                   0.00%‐                   0.00%Purchasing Administration 1,330                   0.01% 475                  0.01% 1,805               0.01% 7,977                 0.05% 2,849               0.07% 10,825             0.05%Purchasing‐Central Service 9,855                   0.10% 4,183               0.12% 14,038             0.10% 74,739               0.46% 9,446               0.22% 84,184             0.41%Rate Commission 486                      0.00% 486                  0.01% 972                  0.01% 1,039                 0.01% 1,039               0.02% 2,078               0.01%Recruiting 44,515                 0.44% 18,893             0.55% 63,408             0.46% 102,103             0.63% 14,589             0.34% 116,692          0.57%Risk Management 97,885                 0.96% 41,543             1.20% 139,429          1.02% 260,822             1.60% 37,267             0.87% 298,089          1.45%Secretary Treasurer Administration 80,900                 0.79% 12,713             0.37% 93,612             0.69% 172,957             1.06% 27,179             0.64% 200,136          0.97%Training Programs 148,894               1.46% 63,192             1.82% 212,085          1.55% 341,512             2.10% 48,796             1.14% 390,309          1.90%Treasury 3,618                   0.04% 569                  0.02% 4,187               0.03% 7,736                 0.05% 1,216               0.03% 8,951               0.04%SUBTOTAL DEPARTMENTAL OH ALLOCATIONS 5,572,327$          54.70% 1,484,456$     42.87% 7,056,783$     51.70% 28,926,777$     177.50% 4,342,987$      101.77% 33,269,764$   161.79%Labor FringesDental Insurance 18,929                 0.19% 6,434               0.19% 25,363$          0.19% 34,520               0.21% 9,039               0.21% 43,559$          0.21%Comp Time & Retro Comp 134,115               1.32% 45,585             1.32% 179,701          1.32% 80,638               0.49% 21,115             0.49% 101,753          0.49%Floating Holiday & Retro Float 124,222               1.22% 42,222             1.22% 166,444          1.22% 179,755             1.10% 47,069             1.10% 226,824          1.10%Holiday Pay & Retro Holiday 372,240               3.65% 126,523          3.65% 498,763          3.65% 542,066             3.33% 141,941           3.33% 684,007          3.33%Other Pd Leave & Retro Other Pd Leave 35,733                 0.35% 12,146             0.35% 47,879             0.35% 37,529               0.23% 9,827               0.23% 47,357             0.23%Sick Leave & Retro Sick 210,321               2.06% 71,487             2.06% 281,808          2.06% 377,044             2.31% 98,730             2.31% 475,774          2.31%Vacation & Retro Vacation/Vac Sell Back 633,793               6.22% 215,424          6.22% 849,217          6.22% 940,150             5.77% 246,180           5.77% 1,186,330       5.77%Worker's Comp Sick Supplement 6,061                   0.06% 2,060               0.06% 8,121               0.06% 13,418               0.08% 3,514               0.08% 16,932             0.08%Disability 43,036                 0.42% 14,628             0.42% 57,663             0.42% 64,635               0.40% 16,925             0.40% 81,560             0.40%EAP‐                       0.00%‐                   0.00%‐                   0.00%‐                     0.00%‐                   0.00%‐                   0.00%FICA Taxes 871,598               8.56% 296,253          8.56% 1,167,851       8.56% 1,318,113         8.09% 345,151           8.09% 1,663,264       8.09%Health Insurance 1,370,141            13.45% 465,705          13.45% 1,835,846       13.45% 2,524,577         15.49% 661,066           15.49% 3,185,643       15.49%Life Insurance 11,667                 0.11% 3,966               0.11% 15,633             0.11% 17,150               0.11% 4,491               0.11% 21,641             0.11%Pension Contribution 2,537,549            24.91% 862,503          24.91% 3,400,052       24.91% 3,542,991         21.74% 927,740           21.74% 4,470,730       21.74%Vision 7,193                   0.07% 2,445               0.07% 9,638               0.07% 8,421                 0.05% 2,205               0.05% 10,626             0.05%Membership & Licensing Fees 7,913                   0.08% 2,690               0.08% 10,603             0.08% 42,783               0.26% 11,203             0.26% 53,986             0.26%Worker's Compensation Pay‐                       0.00%‐                   0.00%‐                   0.00% 67,839               0.42% 17,764             0.42% 85,603             0.42%Worker's Compensation Accrual‐                       0.00%‐                   0.00%‐                   0.00% 29,093               0.18% 7,618               0.18% 36,711             0.18%Vacation Accrual 103,420               1.02% 35,152             1.02% 138,572          1.02% 165,443             1.02% 43,322             1.02% 208,764          1.02%Sick Leave Accrual 142,057               1.39% 48,284             1.39% 190,341          1.39% 227,250             1.39% 59,506             1.39% 286,756          1.39%SUBTOTAL LABOR FRINGES 6,629,989$          65.08% 2,253,506$     65.08% 8,883,495$     65.08% 10,213,415$     62.67% 2,674,404$      62.67% 12,887,819$   62.67%TOTAL OVERHEAD BEFORE 2nd ALLOCATION 12,202,316$       119.78% 3,737,962$     107.95% 15,940,278$   116.78% 39,140,192$     240.17% 7,017,391$      164.45% 46,157,583$   224.46%Second Allocation 2,055,184$          20.17% 547,497$        15.81% 2,602,680$     19.07% 3,793,946$       23.28% 569,613$         13.35% 4,363,558$     21.22%TOTAL OVERHEAD 14,257,499$      139.95% 4,285,458$    123.76% 18,542,958$  135.85% 42,934,138$     263.45% 7,587,004$     177.79% 50,521,142$  245.68%ENG OH RATE COLL OH RATEN:\Acct\Overhead Study\Internal Overhead Rate Model\FY17 ‐ Internal OH Rate Model.xlsm OH Calc‐Segmented‐21/4/2018 at 9:46 AM