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Exhibit MSD 21 - Overhead Rate Review FY2017
Metropolitan 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