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HomeMy WebLinkAbout8.2 Garbage Collection Service and Rates Report Flo -30 CITY OF DUBLIN AGENDA STATEMENT CITY COUNCIL MEETING DATE: SUBJECT: 1990 Garbage Collection Service and Rates Report Prepared by: Richard C. Ambrose, City Manager & Phillip S. Molina, Finance Director EXHIBITS ATTACHED: 1) Memorandum from Finance Director dated December 15, 1989 2) Joint Refuse Rate Review Committee 1989 Rate Application Chronology of Events 3) Comparative Schedule of Refuse Collection Rates, May, 1989 4) Joint Refuse Rate Review Committee Review of Oakland Scavenger Company's 1990 through 1991 Rate Application dated 11/21/89 5) Garbage Franchise Agreement RECOMMENDATION: 1) Receive presentation from Staff and Consultant 2) Discuss service options 3) Maintain the current backyard service arrangement with Waste Management Inc. , and approve in concept an across-the-board garbage rate increase for basic garbage service 4) Provided the Council concurs with the inclusion of recycling and/or household hazardous waste programs as part of the rate base, direct Staff to prepare the appropriate resolution modifying the rates for Council consideration at its meeting of January 8, 1990. FINANCIAL STATEMENT: See Below DESCRIPTION: The Finance Director has prepared a report (see attached) regarding the recommendation of the Alameda County Joint Refuse Rate Review Committee (JRRRC) , regarding the Refuse Rate Application for 1989 and 1990 presented to the Committee by Waste Management Inc. As indicated in the Finance Director's memo, the City of Dublin currently enjoys one of the lowest garbage rates in the Bay Area. The garbage rate was last increased in 1983 . Commercial garbage rates were actually reduced in Dublin in 1986 by more than 11%. As a result of increased costs incurred by OSC and its successor, Waste Management Inc. , over the last six years, the JRRRC is recommending a 16% increase in garbage rates for all participating cities. This recommendation is based on an analysis by the firm of Hilton, Farnkopf & Hobson which has provided consulting services to the JRRRC. Staff has arranged for a representative of the firm to be present at the City Council meeting to provide a brief summary of the report and answer any questions. Service Options Due to the size of the proposed increase, Staff met with representatives from Waste Management Inc. , for the purpose of identifying other garbage service options which might reduce the rate increase. During that meeting, Waste Management indicated that Waste Management presently has 4 ,935 residential customers in the-City of Dublin, and that there are 433 households which are not receiving garbage collection services. These households are disposing of their garbage ---------------------------------------------------------------------- COPIES TO: ITEM NO. &.9.2 at their place of business, taking their garbage directly to the dump, or disposing of their garbage by other means. Waste management representatives indicated that approximately 40% of City of Dublin residential customers had single can service. Waste Management identified the following service options which it might offer the City and the impact each option could have on rates: GARBAGE SERVICE OPTIONS 1. Curbside Collection - Rate Per Can The City's franchise agreement presently provides for backyard collection service. Waste Management has indicated that if the City was interested in having a curbside collection program in which residents would be required to bring their garbage cans to the street, the existing rate structure could be maintained. Advantage Maintain existing rates. Disadvantage Reduced level of service. May create problems for senior citizens, handicapped persons or other individuals who may have difficulty in moving cans to the street. 2 . Curbside Collection - Single Rate - Unlimited Cans Waste Management indicated it could provide a curbside collection program which would allow residential customers an unlimited number of cans at a fixed rate of approximately $7 .90 per month. Advantage All customers would have ability to dispose of more garbage at a fixed rate. Two plus can customers would realize a reduction in their rates. Disadvantage Single can customers (approximately 40%) would experience a significant increase in garbage service rates. Reduced service level, as discussed in Option 1 above. 3 . - Fully Automated Curbside Collection Under this program, Waste Management would provide a 90 gallon container on wheels to each customer, and would pick-up each container automatically at curbside. The fixed rate would be approximately $8. 00-$8 . 50 per month, including the cost of the container. Advantage Garbage can would be easier to handle. Two can customers would be able to dispose of more garbage at approximately the same monthly rate. Three can customers would be able to dispose of approximately same amount of garbage at a reduced rate. Disadvantage Single can customers would experience a significant increase in garbage service rates. AGENDA STATEMENT 2 Somewhat reduced service level as described in Options 1 and 2, although 90 gallon container with wheels would be easier to move to curbside than individual cans. Recommendation 1. Due to the large number of single can customers in the City, it is Staff's recommendation that the City Council maintain the current backyard service arrangement with Waste Management Inc. , and approve in concept an across-the-board garbage rate increase for basic garbage service. 2 . If the City Council concurs with Staff's recommendation and is interested in pursuing the inclusion of recycling and/or household hazardous waste programs as part of the rate base, direct Staff to prepare the appropriate resolution modifying the rates for Council consideration at its meeting of January 8, 1990. AGENDA STATEMENT 3 December 15, 1989 TO: City Manager Richard Ambrose FROM: Phillip S. Molina SUBJECT: Garbage rate increase The Alameda County Joint Rate Refuse Review Committee (JRRRC) recently concluded a long process to determine an appropriate rate increase for Waste Management Incorporated (WMI) , the company that currently provides garbage pick-up service to the residents and commercial establishments in Dublin. The JRRRC was able to conclude the rate review process with a recommendation of a 16% increase to take affect January 1, 1990. The 16% increase is actually the result of two annual increases. The first is for the 1989 calendar year and equals 7%. The second for the 1990 calendar year and equals 9%. This is the first rate increase that the JRRRC has proposed in over six years. This rate increase is needed in order to provide a Return on Equity to WMI of 17%, which is the ROE that the JRRRC identified as being reasonable. In comparison, the consumer price index rose an average of 3 .5% for each of those same six years. The JRRRC originally contracted with the accounting firm of Price Waterhouse and later obtained the services of Hilton Farnkopf & Hobson to review the detailed data presented to the JRRRC by WMI. During the review process, the JRRRC requested specific information concerning administrative costs. Because WMI said that the answers were proprietary in nature, representatives of Hilton Farnkopf & Hobson flew to Chicago to obtain the information face to face from the corporate controller. The final outcome of the entire review process was to: 1. allow for a 2% of revenue administrative charge; 2. disallow the $8,000,000 lawsuit costs from the current rate request; 3 . adjust interest income and interest charge allocation methods to be more consistent with benefits gained for the rate payers by providing that interest income internally generated are allotted to the JRRRC based upon interest rates that more closely approximate market rates, and by assuring that interest costs are allocated to the JRRRC in a manner consistent with the amount of service rendered; EXHIBIT 1. December 15, 1989 4. to provide for the allowance of additional costs associated with State legislation (AB939) , which added $ .50 per ton tipping fees beginning January 1, 1990. The following material provides in greater detail some of the issues that were discussed during the year long review process. Also included is some material from the Hilton Farnkopf & Hobson report. HISTORIC BACKGROUND: The City of Dublin became a member of the Joint Rate Refuse Review Committee (JRRRC) when it became the franchisor for solid waste collection in April 1986. The City originally negotiated with the waste collection company of Oakland Scavenger Inc. for the current rate structure. Except for a decrease in commercial rates in 1985, the rates have not changed in over six years. Both prior to and subsequent to Dublin's joining the Joint Rate Refuse Review Committee, the JRRRC processed a number of rate increase requests from Oakland Scavenger Company (OSC) . For all but the most current request the JRRRC determined that the rate increases being asked for were not appropriate. The main reason that the JRRRC was able to deny the previous rate increase requests was that the amount of the increases requested were mollified by using the excess revenue reserves that were determined to have existed at the time. Those reserves were the results of "excess profits" earned by the company above the profit level allowed by the JRRRC. The determination that OSC had excess profits was made by the firm of Price Waterhouse. Representatives from Price Waterhouse, who were experienced in the area of waste collection rate settlements, reviewed the financial documents presented by OSC and they identified specific questionable expenditures. Some of the questionable expenditures were disallowed by JRRRC because they were inconsistent with a reasonable cost of providing service. These disallowed costs would in affect be added back to the corporate's profits, which in turn would be compared to the predetermined allowable profit. Any difference would be "excess profit" . During the rate increase request review process for 1989, the JRRRC realized that the "excess profits" would be used up, and it was determined that a rate increase of 7% would be needed to provide Oakland Scavenger Company Inc. a reasonable profit level. The profit level that was determined reasonable by the JRRRC was/is a return on equity of 17%. JRRRC Garbage Rate Increase report page-2- December 15, 1989 Oakland Scavenger Inc. merged with Waste Management Incorporated just before the beginning of the 1989 rate review process. The 1989 rate review procedure took an exceptionally long time. The process began on August 24 , 1988. Neither members of the JRRRC nor representatives of the Company were happy with the time delay. It is generally agreed, however, that the bulk of the delay was caused by the changes in the Company after it merged with Waste Management Incorporated. Attached to this memo is an exhibit that shows some of the important dates leading up to the delay in processing the rate request. FINANCIAL BACKGROUND: The JRRRC identified that there was $7,700 ,000 of excess profits (reserves) being held by Oakland Scavenger Inc. in 1985. The amount of the reserves generally decreased each year (except for 1987) until it was fully consumed in 1989. The reserve balances for each year from 1985 through 1989 were as follows: balance at year end 1985 $7,700 ,000 1986 5,600,000 1987 6,500,000 1988 900,000 1989 - 19,100,000 The Company requested at the start of the 1989 review to change methods of rate determination. The JRRRC decided to retain the Return on Equity (ROE) method rather than change because the ROE method provides for profits commensurate with the net ownership of the assets after all corporate liabilities are covered. Administrative costs: The JRRRC struggled with the 1989 rate request because the Company began to change the way in which it accounted for costs. After the auditors analyzed all costs they identified and separated the customary operating costs from administrative costs. Interest costs are identified as part of administrative rather than operating costs. The JRRRC subsequently began to question areas of intercompany interest charges and interest income allocation. The JRRRC made the Company change its methods of allocating interest charges and interest income so as to deal consistently with both. The JRRRC than questioned whether the 4% administrative overhead charges should be allowed. The Company JRRRC Garbage Rate Increase report page-3- December 15, 1989 wanted the JRRRC to approve a 4% of revenue charge for District, Regional and Local overhead costs, but did not substantiate to the JRRRC's satisfaction the justification for the 4% rate. After considerable debate among the members, it was determined that the appropriate way in which to arrive at an allowance for administrative overhead was to use the documented cost savings from the corporate merger as a base for determining allowable overhead costs. (The merger had improved some cost factors such as workers compensation costs, which decreased due to more favorable rates at Waste Management than at Oakland Scavenger Company. ) Depreciation costs: Some depreciation costs, which are associated with assets at the Altamont Landfill , should start in 1991 or 1992, but were erroneously posted in 1989. These costs were adjusted out of the rate request. Franchise fees: Because franchise fees, which are paid to each city by WMI, are calculated as a percentage of the revenues,. it is obvious that when revenues go up the franchise fees go up too. The garbage rate increase also provides enough gross receipts to generate revenues net of franchise fees and all other expenses and still provide for the necessary net income to meet the JRRRC's approved ROE. Costs of a lawsuit: The JRRRC presently excluded the cost of a settlement by OSC on a lawsuit relative to the Company's violations of Title VII of the Civil Rights Act. The JRRRC will study this matter in future rate requests. The Company wants the rate payers to pay for the $8 , 000,000 settlement; but the JRRRC will no doubt question why the rate payers should pay for this settlement. Other cost increases of landfill operations: Additionally, there were increased cost to the Company from increased expenses at the Altamont and Durham Road landfills. The increase occurred mostly in 1988, but the average annual increase amounted to 30. 3%. Though the auditors expressed concerns about the increase they also felt that the costs were reasonable given the recent regulatory changes in landfill operations. (AB939 October 6, 1989 surcharge per ton on landfills. ) JRRRC Garbage Rate Increase report page-4- December 15, 1989 Because the Company requested some delays and forced other delays in the rate review process, the JRRRC recommended that the rate increase be effective on July 1, 1989 rather than January 1, 1989. The JRRRC first considered the following rate increases: 1. 7% for July through December 1989, and 2 . 6% for 1990. The 6% was based upon the information received from the auditors as to their understanding of the minimum needs of the Company in the coming rate increase request. On September 1989 the auditors received the 1990 rate increase request, which showed cost increases above those previously estimated. This difference caused the auditors to increase the recommended 1990 rate from 6% to 9%. This produced the following proposed rate increase: 1 . 7% for July through December 1989, and 2. 9% for 1990, 3 . The two rate increases to take affect January 1, 1990. Since the rates are intended to take affect on January 1, 1990 the total increase in rates needed at that time is 16%. CONCLUSION: Various factors led to the recommendation of the JRRRC that a 16% garbage rate increase is needed at this time. Those factors are: The JRRRC experienced a growth in the tons of garbage processed between 1984 and 1989. Hilton Farnkopf & Hobson provided information showing that the tonnage of garbage increased both actual and estimated from 1984 through 1990 by 40%. The San Francisco-Oakland-San Jose Consumer Price Index for All Urban Wage Earners shows an increase of 38% for labor, 31% for all other costs relevant to this study. The actual plus estimated percentage increase in WMI labor costs is 32% from 1984 to 1990. This should be compared to the CPI labor cost increase of 38%. The change in other WMI costs (excluding the costs of disposal and vehicles) reflects an increase of 65%. The consultants for the JRRRC compare this increase to the combined change of both growth in garbage of 40% plus JRRRC Garbage Rate Increase report page-5- December 15, 1989 the change in the CPI of 31%. This provides a 71% expected change and should be compared to the 65% change in other costs. The percentage increases in WMI vehicle costs is 42% for the same time period. Vehicle costs for the Company includes the repair, maintenance, fuel, supplies, and depreciation for the various garbage trucks. Considering both the change in the CPI plus the tonnage growth (71%) , the WMI cost increase is reasonable. Finally, the disposal costs have increased by 128% over the same time period. Even when comparing this increase to the combined increase in the growth of tonnage plus the change in the CPI of 71% there is a 57% excess (128%-71%=57%) increase for WMI. The disposal costs include transfer station operating expenses, engineering expenses, and depreciation on landfill equipment. The 57% excess increase is due primarily to WMI's change in operating methods at the landfill to stabilize slopes, to provide for expansion of usage space, and to comply with regulatory requirements for monitoring and reporting of water and air quality. The recommended rate increase of 16% would result in changes to existing garbage rates as shown below. The assumption made is that every rate would be increased by 16%: CURRENT RATE ADJUSTED RATE Residential backyard 1 can 4 .90 5.68 2nd can rate 3 .40 3 .94 Multiple-- apartments One 32 gal can 4 .90 5.68 Commercial Services One 32 gal can 4 .90 5.68 2nd can rate 4.90 5.68 One Yard Bin once a week 25. 35 29.40 twice a week 50.65 58 .75 rate per cubic yard 50.65 58.75 Two Yard Bin Once a week 45. 10 52. 32 twice a week 81. 10 94 .08 rate per cubic yard 40.55 47.03 JRRRC Garbage Rate Increase report page-6- December 15, 1989 Four Yard Bin Once a week 82 .60 95.82 Twice a week 153 . 85 178.46 Rate per cubic yard 38 .46 44 .61 Drop Box services Largest container 30 .00 34 .80 rate per pull 180.00 208.80 rate per cubic yard 4 .66 5.40 The rate increases include the amount necessary for the franchise fees. Attached is an exhibit that compares existing garbage rates of 29 agencies before the rate increases are applied. You can see that Dublin has the lowest rates of any jurisdiction in the residential one and two can services, and except for West Sacramento, Dublin has the lowest commercial one and two 32 gallon can service. Staff recommends that Council consider, review and approve the rate increase of 16% starting January 1, 1990. JRRRC Garbage Rate Increase report page-7- E X H I B I T JOINT REFUSE RATE REVIEW COMMITTEE 1989 RATE APPLICATION CHRONOLOGY OF EVENTS Date Description of Events August 24, 1988 PW letter to AA status of fee review September 1, 1988 JRRRC meeting to review rate review schedules September 8 , 1988 WMI audit work plan submitted to JRRRC September 23 , 1988 Letter to OSC requesting isolation of special services in rate application September 29, 1988 Technical submittal of 1989 Rate Application October 14, 1988 JRRRC meeting and presentation by OSC of 1989 Rate Application - request of OSC for additional information to justify extraordinary expenses November 2, 1988 PW status letter on audit indicating acceptance by AA of audit workplan and indicating hope audit would be completed by end of November November 11, 1988 Telephone with PW concerning AA and WMI request for modifications to audit workplan December 2 , 1988 Letter to OSC requesting additional information December 20, 1988 PW status report to JRRRC on fee review indicating delays by AA in completion of audit January 17 , 1989 - Meeting with AA, WMI , PW and Causey to review audit results - list of questions left with WMI for completion of audit - Letter from Girsch on meeting January 18, 1989 Letter JRRRC to OSC again requesting additional information January 19 , 1989 - Letter Causey to WMI Girsch documenting meeting of 1/17/89 in Chicago - AA audit report received by JRRRC EXHIBIT 2 Joint Refuse Rate Review Committe Chronology of 1989 Rate Review Page 2 of 3 February 1 , 1989 Letter from JRRRC, Contra Costa group to WMI Girsch documenting concerns on audit February 9, 1989 - Letter OSC to JRRRC providing additional information requested 10/14/88 - JRRRC meeting on status of rate review and AA audit February 10, 1989 - Meeting Causey, PW and OSC to discuss 2/9/89 letter and JRRRC activity from here - Causey phone conversation with Girsch March 9, 1989 PW receives additional information from OSC on capital projects, change in overhead charging and 1988 financials March 17, 1989 JRRRC meeting direction to PW to finalize rate review including no indirect fees or District charges April 7, 1989 JRRRC meeting receiving PW first review and presentation by OSC asking JRRRC to consider accepting information from WMI on proprietary basis April 17, 1989 PW meeting with WMI Girsch to receive proprietary information and answers to 1/17/89 questions May 10, 1989 PW meeting with OSC to receive additional information requested at 4/17/89 meeting on regional charges May 31, 1989 PW report on indirect charges completed and transmitted to JRRRC June 6 , 1989 PW review of 1989 rate request completed and transmitted to JRRRC with philosophic decisions for JRRRC regarding fees, return on equity and District charges June 23, 1989 JRRRC meeting to formulate final recommendation to OSC and agencies - requested PW to compute affect of 187 escalation of General and Administrative expenses June 30, 1989 JRRRC meeting to finalize recommendation to OSC and agencies July 14, 1989 JRRRC meeting to present final findings to OSC Joint Refuse Rate Review Committe Chronology of 1989 Rate Review Page 3 of 3 Definition of Acronyms AA Arthur Anderson JRRRC Joint Refuse Rate Review Committee OSC Oakland Scavenger Company PW Price Waterhouse WMI Waste Management Inc. -Attachment 3 ()oWARATIYE SCHEDULE OF REFUSE COLLECTION RATES Page 1 of 4 WAY 1989 Walnut crwek city Danville Lafayette Moraga Orinda Pacheco (city) San Ramon Pleasant Hill Ail tioch Clayton Effective Data of Rates 7/1/88 7/1/88 7/1/88 7/1/88 . 7/1/88 4/1/89 12/1/88 8/18/88 7/1/88 5/1189' Description of Service Residential badryand "rvicet One 32 gallon can per week 12.95 12.95 12.45 13.95 12.00 13.11 7.09 10.50 11.75 17.00 Second can rate 5.85 5.85 5.75 6.45 7.05 5.45 6.06 4.20 4.50 9.50 Weekly trimmings quantity 2 cans 2 cans 1 can 1 can 1 can 2 cans -- Yaries 3 cans 2 cans Seasonal cleanup servicet 3 3 2 1 1 Frequency per year 3 3 3 3 3 Quantity 2 cu yds 2 cu yds 2 cu yds 2 cu yds 2 cu yds 2 cu yds 3 cu yds 5 begs 2 cu yds 2 cu yds Multi-Apartaent serrvicet One 32 gallon can per week 10.65 10.55 10.00 10.00 9.50 11.28 13.53 10.50 11.75 -- C;crmorcial services One 32 gallon can per week 14.75 14.75 15.00 15.00 12.80 16.72 13.53 10.50 11.75 7. Second can rate 5.80 5.80 6.60 6.60 12.80 16.72 3.39 4.20 11.75 17.00 One Yard Bin One pick-up weekly 55.55 55.55 57.45 57.45 75.45 54.54 50,97 .70.21 83.00 83.00 Two pick-ups weekly 94.90 94.90 101.20 101.20 122.50 100.73 87.11 89.95 132.00 132.00 Rate per cubic yard (2 p/u) 94.90 94.90 101.20 101.20 122.50 100.73 87.11 89.95 132.00 132.00 Two Yard Bin One pick-up weekly 94.90 94.90 101.20 101.20 102.70 77.40 87.11 87.76 100.00 100.00 Two pick-ups weekly 173.65 173.65 188.00 188.00 205.45 143.20 139.39 131.64 172.00 172.00 Rate per cubic yard (2 p/u) 86.83 86.83 94.00 94.00 102.73 71.60 79.70 65.82 86.00 86.00 Four Yard Bin One pick-up weekly 173.65 173.65 - -- 199.00 144.00 159.39 131.64 168.00 168.00 Two pick-ups weekly 330.65 330.65 -- --- 399.75 254.55 303.50 205.14 336.00 336.00 Rate per cubic yard (2 p/u) 82.66 82.66 -- -- 99.94 63.64 75.88 51.29 84.00 84.00 Percent of coeeeercial custo-rs (Note 1) WA WA 3% 2% 10% WA 12% WA WA WA Drop box services 20 Largest containers Size (cu yd) 30 30 20 20 20 30 30 20 20 304.20 165.63 165.70 145.00 195.00 Rate per pull 289.40 289.40 203.60 203.60 250.00 Rate per cubic yard 9.65 9.65 10.18 10.18 12.50 10.14 0.85 8.29 9.75 9.75 As T is 0 L, S, U Re.er.nce to footnotes Demographics s 1 Refuse tipping sites Corti Landfill (LF) Acste Fill Acme Fill Acme Fill Acme Fill Rate Fill Anne Fill Acate F111 Acme Fill. Contra stService WasteaService IIIIINNIMININ Meteg Transfer station (TS) mate tsttateea®es Tipping Foot -!6 F" per ton pd by collector LFt 47.00 47.00 47.00 47.00 47.00 47.00 47.00 47,00 30.00 30.00 ` TSt Terraint "`eee Fl at X X X X Fb dorately hilly X X X X - _ Hilly X _ X w-ii'MAi lY E SCrtc.wi.E Or niFUSs. W1.LEL I x1111• KA,LJ WAY 1989 Fa1K ax Fairfax Larkspur Larkspur City Concord Dublin Kartinez E1 Cerrito (Flat) (Hilly) Hillsborough (Flat) (Hilly f3) Livermore Effective Date of Rates, 5/1/09 4/1/06 11/1/87 1/1/09 1/1/09 1/1/89 10/1/84 5/1/09 5/1/89 9/1/85 Description of Service Residential backyard services 6.40 One 32 gallon can per week 14.00 . 4.90 12.00 9.00 10.80 12.00 9.98 10.40 13.65 cond can rate 4.90 3.40 10.00 5.S0 8.00 8.00 6.96 5.75 7.00 3.70 Se 1 cu yd/mo 1 cu yd/ Xeekly trin*mings quantity 2 cans Hone Unlimited )lone Ino Clone 1 can 1 can Hone Seasonal cleanup services 2 2 2 2 1 1 2 Frequency per year I 4 2 Quantity 2 cu yds Unlimited Unlimited 1-1/2 cu yds Unlimited Unlimited 6-32 gal cans 3 cu yds 3 cu yds Unlimited multi-Apart"ni: "rvicet 10.80 12.80 - 10.40 13.65 6.40 One 32 gallon can per week 1.3.50 4.90 12.00 9•� Ccn+tercial services 4.90 12.00 9.00 9.55 11.55 -- 10.40 13.65 6. One 32 gallon can per week 13.50 9.50 5.50 9.55 11.55 -- 5.7S 7.00 3. Second can rate 13.50 4.90 Cne Yard Bin 25.35 -- 60.15 59.17 59.17 - 59.00 59.00 27.55 One pick-up wreklY - SO.GS - 98.30 100.34 100.34 --- 98.65 98.65 52.10 Two pick-ups weekly -' 98.30 100.34 100.34 - 90.65 98.65 52.10 Rate per cubic yard (2 p/u) --- 50.65 Three Yard Bin Three Yard Bin Two Yard Bin - 128.05 128.05 49.95 One pick-up weekly 110.00 45.10 195.00 109.30 102.17 102.17 - 232.45 232,45 91.55 Two pick-ups weekly 179.00 81.10 195.00 185.60 182.34 182.34 - 77.48 77.48 45.78 Rate per cubic yard (2 p/u) 89.50 40.55 92.80 91.17 91.17 Four Yard Bin Three Yard Bin - _- Three Yard Bin Thne Yard Bin _ Five Yard Bin Five Yard Bin 145.17 1.45.17 178.60 178.60 93.95 one pick-up we+k1Y _- -- 264.34 264.34 - 332.60 332.60 177.15 144.00 82.80 Two pick-ups weekly 247.50 153.85 - �_ 88.11 88.11 -- 66.52 66.52 44.29 Rate per cubic yard (2 p/u) 82.50 38.46 40i OS 5% Percent of commercial customers (}late 1) W A )1/A 3% 4x 6x 0� Ox Drop box servic•t -' 18 18 50 Largest containers Siz• (cu yd) 20 30 24 20 - -_ - 150.00 190.00 240.x^ 9 Rate per pull 180.00 139.75 275.00 19 .00 - - - 10.56 10.56 4 Rate per cubic yard 9.00 4.66 11.45 9.50 N R B, H H, X H, X C, F I, P I' P B Reference to footnotes Demographics t Refuse tipping sitst Landfill (LF) Acme Fill Altamont Acs• Fill Nest Contra Redwood Redwood Ox Mountain Redwood Rydw ood Costa Sanitary Sanitary Sanitary Sanitary L.F. Sanitary Sanitary BFI, San Karin Karin Transfer rtation (TS) Carlos Sanitary Sanitary Tipping fees Fee per ton pd by 00 31.20 14•.25 14.25 7.50 14.T5 14.25 W A collector LFt 47.00 WA 47. 31.00 (Note 2) (Mote 2) TS t Terrains X X 30X Flat X X Moderately hilly X • X 70% Hilly Rb!use collector Concord Livermore/ Har-tinez East Bay Fairfax Fairfax Browning- Karin )Sarin Livenor./ Disposal Dublin Sanitary Sanitary Gartage Garbage Farris Sanitary Sa^nary Disposal Dublin ,lrm r)I rPntial Disposal Industrins /1 t.k.QU11111Clt C .S COWARATIYE SCHEDULE OF REFUSE COLLECTION PATES Page 3 of 4 MY 1989 Nest Los Altos Oakland/ R City Los Altos Hills Montclair Dist Piedmont Redwood City Richmond San Jose Sausalito Sac 1/1/89 7/1/88 7/1/88 1/1/88 1/1/89 Effective Date of Rates 7/1/88 12/1/87 7/1/85 7/1/85 10/1/84 Description of Service Residential backyard sorylcot One 32 gallon can per week 11.70 10.95 6.40 6.40 5.60 10.27 6_65 16.15 .0 1.98 4,90 4.30 4.30 5.94 Non Non Second can rate Hone Unlimited None Unlimited weekly trisvmings quantity Hone None None None 1 can Seasonal cleanup services 4 1 0 2 2 0 4 1 Frequency per year 2 Quantity Unlimited Unlimited Unlimited None 2 cu yd 1 cu yd None 3 cu yds Unlimited multi-Apartment sorvicet --- 5.45 5.45 6.60 10.27 6.65 10.15 3.37 One 32 gallon can per week 11.70 Comsorcial seryicet One 32 gallon can per we 5 week 10.96 9.65 6.40 6.40 .60 13.90 6_65 9.15 .3 Second can rate 10.96 9.65 6.40 6.40 5.94 13.90 9.15 2.01 One Yard Bin 1.5 Yard Bin 1.5 Yard Bin One pick-up weekly 66.83 66.05 29.35 29.35 43.68 67.70 32.91 31.85 15.54 Two pick-ups weekly 122.37 116.90 58.70 58.70 82.83 113.90 51.93 63.70 31.08 Rate per cubic yard (2 p/u) 81.58 77.93 58.70 58.70 82.83 113.90 51.93 63.70 31.08 Two Yard Bin Three Yard Bin Three Yard.Bin One pick-up weekly 111.61 116.90 53.70 53.70 82.83 108.50 51.38 63.70 31.09 Two pick-ups weekly 216.79 203.20 99.20 99.20 117.60 191.20 99.59 ' 127.40 62.18 Rate per cubic yard (2 p/u) 72.26 67.73 49.60 49.60 58.80 95.60 49.00 63.70 31.09 Four Yard Bin Six Yard Bin Six Yard Bin Three Yard Bin One pick-up weekly 201.26 170.20 99.75 99.75 92.28 185.80 97.44 _.- _- 62.18 Two pick-ups weekly 312.06 269.30 189.00 189.00 159.38 337.90 190.61 ^- 124.36 Rate per cubic yard (2 p/u) 52.14 44.88 47.25 47.25 53.13 84.48 47.65 31.09 Percent of cosssercial custcr"rs (Note 1) 15% 1% 0% WA 5% WA 5% 18% 24% Drop box sorvicot 40 20 40 50 WA Largest containers Size (cu yd) 40 --- SO 50 Rate per pull ' 185.00 -- 255.00 255.00 355.00 186.00 224.80 510.00 WA Rate per cubic yard 4.63 -- 5.10 5.10 8.88 9.30 5.62 10.20 WA Reference to footnotes D, Y D. P B. E B F, Q Et Q H K, X Y Demographics t Refuse tipping sib t Ox mountain Nest Contra Newby Island Redwood Yolo County Landfill (LF) Nw by Island Newby Island Sanitary L.F. Costa Sanitary Sanitary Transfer station (TS) Oakland Oakland BFI, San Carlos Scavanger Scavenger Tipping Feet Fee per ton pd by 1.S0 (Note 2) 8.50 14.25 8.00 collector LFt 31.00 31.00 (Note 2) (Note 2) 31.00 TSt Terraint X Flat X X X Moderately hilly X X X X Hilly X Refuse Collector Los Altos Los Altos Oakland Oakland Browning- Richmond Naito Bay Cities Neste Garbage Garbage Scavanger Scavanger Ferris Sanitary Ngmnt. Refuge Tmgmnt. JOINT REFUSE RATE REVIEW COAEM=E REVIEW OF OAKLAND SCAVENGER COMPANY'S 1990 THROUGH 1991 RATE APPLICATION NOVEMBER 21, 1989 EXHIBIT Aq HILTON FARNKOPF&HOBSON Advisory Services to Municipal Management 39350 Civic Center Drive,Suite 380 Fremont,Califomia 94538 Telephone:415/797.0654 Fax:415/797-0615 November 21, 1989 Joint Refuse Rate Review Committee c/o Mr. Paul Causey, Chairman Oro Loma Sanitary District 2600 Grant Ave. San Lorenzo, CA 94580 REVIEW OF OAKLAND SCAVENGER COMPANY'S 1990 THROUGH 1991 RATE APPLICATION Dear Members: This report documents our review of Oakland Scavenger Company's (OSC) rate application dated September, 1989, for the years 1989 through 1991 on behalf of the Joint Refuse Rate Review Committee (JRRRC). RECO1VIN ENDATION Based on our review of OSC's support for its rate application, we recommend that the JRRRC member agencies increase collection rates 16% effective January 1, 1990. This would result in an increase of$0.77 to $1.10 per month for a residential (one-can) customer and $1.50 to $1.70 per month for a residential (two can) customer, depending on service area. Because of the uncertainty of future costs, we make no recommendation with regard to the January 1, 1991, rate adjustment. However, assuming a 10% annual increase in operating costs and a 3% growth in revenues, and based on OSC's current projections; the JRRRC member agencies should anticipate another 16% rate increase in 1991 followed by annual rate increases of approximately three to five percent through 1994. DISCUSSION This is the first rate increase in more than six years and is the first rate adjustment since 1985, when commercial rates were reduced. During this period, rate increases have been avoided, in large part, by using revenues from prior years that were in excess of those required to compensate OSC for its costs and provide a reasonable profit. November 21, 1989 Joint Refuse Rate Review Committee - Page 2 The amount of the increase, after more than six years, compares favorably to the 30% increase in the Bureau of Labor Statistic's Consumers Price Index for the San Francisco-Oakland-San Jose Area for the same period. The rates, even after the increase, remain relatively low when compared to comparable services provided in other Bay Area jurisdictions. The rate increase does not consider the effects of OSC's $8 million settlement of a lawsuit in which OSC was found to have violated certain civil rights laws. We believe that there is reason to question whether or not the cost of this set- tlement should be included as a reasonable and necessary cost associated with OSC's provision of services to the ratepayers. In addition, this settlement was only first brought to light in OSC's rate application in late September, 1989, and only a verbal presentation was provided to the JRRRC prior to October 31, 1989. Therefore, since there has been inadequate time for the JRRRC to obtain a legal evaluation of the issue, we recommend that the JRRRC review this matter prior to the next rate application and incorporate, if appropriate, its findings in the next rate adjustment. We appreciate having had the opportunity to be of continued service to the member agencies of the JRRRC. We would also like to express our apprecia- tion to the JRRRC for their direction and to the Oakland Scavenger Company .and their auditor for their cooperation and assistance. Sincerely, Robert D. Hilton Partner Attachment - As stated REVIEW OF OAKLAND SCAVENGER COMPANY'S 1990 THROUGH 1991 RATE APPLICATION TABLE OF CONTENTS SECTION DESCRIPTION PAGE I BACKGROUND 1 1983-1988 Rate Period 1 OSC's 1989-1991 Rate Period 2 I I SCOPE OF REVIEW 4 III OBSERVATIONS AND FINDINGS 5 Cost Factors Leading to the OSC's Increase 5 OSC Originated Adjustments 7 Hilton Farnkopf& Hobson Originated Adjustments 7 Policy Issues 8 IV RECONIlVIENDATIONS 11 `7 RATE ENIPACT OF RECONMIENDATIONS 13 SECTION I-BACKGROUND 1983-1988 RATE PERIOD The last rate increase occurred in 1983 and amounted to 5.5%. During the past 6 years, no rate increase has occurred, while an 11% reduction in com- mercial rates occurred in 1985. No other jurisdiction in the Bay Area, of which we are aware, has enjoyed this experience of rate stability: In general, this experience occurred because of the growth in the customer base and OSC's ability, until recently, to minimize cost increases. The rate regulation process also contributed to these results. Specifically, since the rate regulation process sets the profit to be earned by OSC, the income in excess of this approved profit has been used to offset the need for rate increases in recent years. Despite the reduction of commercial rates in 1985, OSC's cumulative excess income continued at a significant level until 1988, as shown in Exhibit 1. Exhibit 1 Excess Income Cumulative Balance Year ($ Millions) 1985 7.7 1986 5.6 1987 6.5 1988 0.8 The rapid decline occurred as the result of an $11 million increase (18%) to OSC's revenue requirement (costs plus profit) between 1987 and 1988 , as shown in Exhibit 2. Exhibit 2 Increase from Year Revenue Requirement Prior Year ($ Millions) $ Millions 1985 57.8 1.2 2 1986 61.2 3.4 6 1987 60.5 (0.7) (1) 1988 71.5 11.0 18 The increases resulted in part from the $3.8 million (69%) increase to expenses at the Altamont and Durham Road Landfills, as shown in Exhibit 3. Exhibit 3 Altamont & Durham Rd. Increase from Landfill Expenses Prior Year Year ($ Millions) Millions 1985 4.2 0.9 27 1986 5.2 1.0 24 1987 5.5 0.3 6 1988 9.3 3.8 69 While OSC's landfill expense increases are substantial, an increase of landfill expenses does not appear unreasonable in light of recent regulatory changes and other landfill operators' experience. Starting with the rate report for 1986, the JRRRC was informed that while no rate increase was then required, an increase would be necessary in 1989 or 1990; since the accumulated excess income would by then be exhausted. The 1987 and 1988 rate reports again anticipated the necessity of a rate increase in 1989. OSC'S 1989-1991 RATE PERIOD September, 1988 Application OSC's first rate application for the three year period 1989 through 1991 was submitted in September, 1988. At the request of OSC, the report on the rate application was delayed until June, 1989, to allow OSC time to present addi- tional information regarding both projected capital costs and Corporate, Regional and Administrative expenses to OSC by Waste Management of North America, Inc. As a result, the Committee:. • Approved a higher cost of service, but instead of a January 1, 1989, effective date, authorized a July 1, 1989, effective date; and, , • Delayed raising rates until January 1, 1990 to incorporate both the six months of the higher costs in 1989 and the adjustment for 1990. 2 Based on OSC's projections, as adjusted, the 1989 rate report anticipated the following revenue requirements by year (not including the cumulative deficit results of operations): Exhibit 4 ($ Millions) Pre-Tax Revenue Year Expenses Profit Requirement 1989 64.5 6.6 71.1 1990 67.1 7.7 74.8 1991 69.6 9.0 78.6 Based on the JRRRC's decisions and these projections, it was anticipated that a 7% increase would be required January 1, 1990 and a 6% increase would be required January 1, 1991. Sey+pmber. 1989 Applicatio n OSC's September, 1989, application contained revised projections for the period 1989 through 1991 (not including the cumulative deficit results of operations), as shown in Exhibit 5. Exhibit 5 ($ Millions) Pre-Tax Revenue Year Expenses Profit Requirement 1989 80.0 6.6 86.6 1990 76.1 8.3 84.4 1991 80.2 9.0 89.2 This current projected revenue requirement for the three year period reflects an increase of 16% from the 1988 projections, as shown in Exhibit 6. Exhibit 6 ($ Millions) 1988 Projected 1989 Projected Revenue Revenue Increase/ Inc./(Dec.) Year Reauirement Requirement (Decrease) Percentage 1989 71.1 86.6 15.5 22% 1990 74.8 84.4 9.6 13% 1991 78.6 89.2 10.6 13% Total 224.5 260.2 35.7 16% 3 SECTION II-SCOPE OF REVIEW Our review was conducted in accordance with the June 1, 1989, proposal to the JRRRC and the Rate Review Procedures Manual dated April 6, 1986. Our procedures included: • Reviewing the rate application for mathematical accuracy and compli- ance with the rate review procedures. • Agreeing the rate application to OSC's unaudited 1988 financial state- ments. (The audit of the financial statements was not finalized, since OSC was of the opinion that the JRRRC's actions with regard to 1988 Corporate and Regional costs were not final. While the testing of the draft financial statements was complete, the audit opinion was not issued, since the above issue could expand the audit testing as it relates to that issue.) • Reviewing the revenue and expense projections contained in the appli- cation for reasonableness in terms of OSC's prior experience and our knowledge of industry experience. • Calculating the approved profit, based on a 17% return on franchised equity. • Calculating the cumulative excess;deficit income from operations for the period ending September 30, 1988. • Calculating the revenue increase required to finance OSC's revenue requirement and comparing this to changes in the Consumer Price Index. • Recalculating representative rates resulting from the required revenue increase and comparing these to rates in other Bay Area communities. The scope of our review did not comprise an audit of OSC's financial statements. Such an audit is performed by the firm of Armanino, Jones and Lombardi. Our review was based on OSC 's September, 1989, projection of the results of operations for the three years ending December 31, 1991. The actual results of operations will usually differ from projections, because events and circum- stances frequently do not occur as expected, and the difference may be signifi- cant. 4 SECTION III - OBSERVATIONS AND FINDINGS Our observations and findings are organized into four categories. • First, an overview of the factors included in OSC's rate application leading to the increase in rates in 1990; • Second, a summary of the adjustments to the rate application made by OSC subsequent to its filing; • Third, a description of the adjustments of a technical nature which we identified in the course of our review to correct errors made by OSC; and • Fourth, a discussion of policy issues, wherein the costs have been incurred by OSC but their inclusion for rate purposes may be ques- tioned. A. COST FACTORS LEADING TO OSC's INCREASE OSC's 16% increase to the pr(-,.jected 1989 through 1991 revenue requirement results from five major factors, as shown in Exhibit 7: Exhibit 7 ($Millions) 1989 1990 1991 1,988 Projections, as adjusted 71.1 74.8 78.6 Cost Factors 1. Lawsuit 8.0 - - 2. Dumping Fees 4.7 4.1 5.1 3. Wages and Salaries 1.3 1.4 1.2 4. Administrative Expense 1.2 1.2 1.3 5. Various Other (0.1) 1.8 1.1 6. Franchise Fees 0_4 1_1 1_9 1989 Projections 86.6 84.4 89.2 1. Lawsuit Settlement: As shown in Exhibit 7 and described on page 8 below, OSC's inclusion in 1989 of the settlement of the lawsuit increased the revenue requirement by $8 million. 5 2. Dumping Fees: Landfill and transfer station expenses are anticipated to continue to increase to: comply with state regulations; expand the Durham Road landfill; perform capital improvements at the Davis Street transfer station; and reflect increased waste volumes. 3. Wages and Salaries: Wages and Salaries are projected to increase 8% more than anticipated in 1988, due largely to increased headcount and overtime expense, in part, based on projected growth in commercial waste collection. 4. Administrative Expenses: Effective January 1, 1989, WMI policy for allocating Corporate, Regional and Administrative expenses changed from 4% of revenue to 2% of revenue plus Administrative expenses directly charged. OSC included projected Administrative expenses in its 1989 rate application each year. 5. Various Other Other miscellaneous expenses are projected to increase more than anticipated due to anticipated growth in collection activities. 6. Franchise Fees: Franchise fees are calculated as a percentage of revenues and, therefore, as revenues increase, so does this expense. In 1989, OSC projected franchise fees assuming a rate increase of 9%, effective January 1, 1990. B. OSC ORIGINATED ADJUSTMENTS Subsequent to the submission of the rate application, OSC requested an in- crease of expenses in 1990 and 1991 totalling $149,000 and $341,000 respec- tively. These increases resulted from adjustments which had either been in- put incorrectly or had not been included in-the rate application. We reviewed these adjustments and found them reasonable. C. HILTON FARNKOPF &HOBSON ORIGINATED ADJUS174ENIS Our review identified the need for the following five adjustments to the rate application. 6 1. Depreciation Expense: Depreciation expense for certain 1991 fixed assets associated with the Altamont Landfill had been erroneously depreciated starting in 1989. We have reduced depreciation expense in 1989 ($350,000), 1990 ($1,260,000), and 1991 ($56,000) to reflect the appropriate amounts. In addition, depreciation expense associated with the Altamont Landfill fu- ture acquisitions was not allocated by the Company to its non-franchised activ- ities. We have reduced depreciation expense for the non-franchised portion of these future acquisitions in 1989 ($24,000), 1990 ($136,000), and 1991 ($449,000). 2. Public Revenue: Per the rate application, public revenue projections were to reflect an as- sumed 3.3% growth in revenue at both the Davis Street Transfer Station and the Durham Road Landfill. Based on our analysis of the last five years, we be- lieve that this growth estimate is reasonable. Additionally, a price increase of 25% at both locations is scheduled to take effect on January 1, 1990. We noted that the 1990 revenue projections did not reflect the impact of the 3.3% growth. (This growth was accounted for in 1991.) We have increased public revenues by $326,000 in 1990 to reflect the anticipated growth. 3. Interest Income: :Interest income calculations for the period under review :did not include the effects:of tl.e payment.of quarterly incoma taxes by Waste Management on be- .. ': Half of Oakland.Scavenger. :,Additionally, the effects of an intercompany re- ceivable`due from the non-franchised operations was also excluded as part of th*e.interest income calculations We have decreased interest income by $72,000 in 1989, 1990 and 1991 to reflect the adjustments for the above mentioned items. 4. Input Errors: During our review, we noted an instance where escalation rates and other ad- justments had been erroneously input. We reduced expense levels to reflect these items by $153,000 in 1990 and $227,000 in 1991. 7 5. State Legislation: As noted by the Company during its October 6, 1989, presentation of its rate re- quest, it had not included the impact of recently enacted State legislation (AB ='939).` The'legislation places a surcharge on landfills of$0.50 per ton effective January 1, 1990; $0.75 per ton effective July 1, 1990; and $1.00 per ton effective July 1, 1991. We have included in the projected costs for fiscal years 1990 and 1991, $590,000 and $843,000, respectively, for this purpose. D. POLICY ISSUES The following three key policy issues have arisen during the course of the re- view. 1. Settlement of Litigation: In January, 1975, OSC employees filed a complaint that the owners of OSC .were given preferences in employment opportunities'tha' t-violated Title VII of -the Civil Rights Act of 1964 as well as the Civil Rights Act of 1870. At the end of 1986, the court ruled that OSC could not show that there was a business ne- cessity behind its actions and found for the plaintiffs against OSC. Shortly be- fore the damages phase of the trial in mid-May, 1989, and after several weeks of negotiations. OSC obtained the plaintiffs' agreement to a dollar settlement of$8.millior__. While the $8 million'was included in OSC's rate application delivered in September, the first presentation of this matter to the JRRRC occurred on October 6, 1939. At this meeting, the JRRRC requested, from OSC's Attorney, a written summary of the lawsuit. This summary was received by the JRRRC on October 31, 1989. We recommend that the JRRRC defer a decision on the appropriateness of the inclusion of the effects of the lawsuit settlement until it has had sufficient time to fully understand and consider this issue. 2. Administrative Expenses: In 1987, after the acquisition of OSC by Waste Management of North America, Inc., OSC requested reimbursement for Corporate, Regional and Administrative expenses which were allocated to OSC on the basis of a percentage of revenues. Since OSC was not able to provide adequate support to the JRRRC.on the reasonableness of the expenses, they were denied by the JRRRC. Instead, on a one time basis, the JRRRC allowed OSC to retain certain savings in operating costs which approximated 2% of gross revenues. In 1988, the JRRRC agreed to allow OSC reimbursement for allocated Corporate, Regional and Administrative expenses to a maximum of 4% of 8 revenues based on the submission to and approval by the JRRRC of both the justification of the expenses and the indirect cost allocation methodology. In the spring of 1989, Price Waterhouse reported that a 3% charge for these expenses did not appear unreasonable based on verbal representations by Waste Management and OSC officials. However, based on the failure of OSC and Waste Management to provide documentation of their representations, and based on the savings achieved in 1987, the JRRRC approved the reim- bursement of allocated Corporate, Regional and Administrative expenses in the amount of 2% of gross revenues. At the same time, the JRRRC communi- cated to OSC that it would consider an amount in addition to the 2% for OSC Administrative expenses as part of the 1990 rate application. In its 1990 rate application, OSC has included both the 2% of gross revenues for Corporate and Regional expenses as well as an additional $1.2 million in 1989 and 1990 and $1.3 million in 1991 for Administrative expenses. At its meeting of November 14, 1989, the Committee directed that the reimbursement of Corporate, Regional and Administrative expenses should be limited to 2% of gross revenues. 3. Phasing of Rate Adjustment: As described in Section 1, cumulative excess income was available in prior years to finance OSC's revenue requirement. Revenue generated from collection rates were less than adjusted expenses by $5.7 million in 1988 .and $7.9 million in 1.989. At the end of 1988, there remained approximately $0.8 -million in excess income available to finance OSC's 1989 revenue requirement. Since a rate increase did not occur in 1989, and since expenses increased sig- nificantly, the excess income changed from an amount due from OSC to the ratepayers to $7.2 million owed by the ratepayers to OSC. Therefore, the rates would have to be increased in 1990 by approximately $7.2 million to compensate OSC for what it was owed at the end of 1989 in addition to the 1990 deficit. (In keeping with the agreement between the JRRRC and OSC, interest income is paid to the ratepayers on a cumulative excess and interest expense is paid to OSC on a cumulative deficit. Beginning in 1989, interest expense is being paid on the cumulative deficit.) The amount of the 1990 rate increase needed to fully compensate OSC by the end of 1990 (as shown in Exhibit 8 and Attachment 1) would be unreasonably high from the ratepayers perspective. An increase of$7.2 million is required to offset the effects of prior years, but would not be required in 1991. As a result, the dramatic increase in 1990 would be followed by a reduction in rates of 5% in 1991. 9 Exhibit 8 $Millions 1989 1990 1991 Projected Revenue 67.1 69.5 92.9 Projected Expenses (Adjusted) 70.5 73.8 79.4 Allowed Earnings (Pre-tax) 6.6 8.3 9.0 Franchise Fees & Corp. Expenses - 1..7 (0.2) Interest on Cumulative Deficit 0.3 Cumulative Deficit - 7.2 . 0.2 Total Revenue Requirement 77.4 91.0 88.0 `Profit/(Loss) ("Before Rate increase) (10.3) -(21.5) . 4.9 / Rate Increase (Decrease) N/A -21.5 (4.7) $ NIA 31% (5%) 'By phasing in the rate adjustment, the 1990 rate adjustment, franchise fees and corporate charges (which are based on a percentage of revenue.) vn.11. be less than that shown above and the deficit would be reimbursed to OSC over two years, as shown in Exhibit 9 and Attachment 2. Exhibit 9 $Millions 1989 1990 1991 Projected Revenue 67.1 69.5 82.3 Projected Expenses (Adjusted) 70.5 73.8 79.4 Allowed Earnings (Pre-tax) 6.6 8.3 9.0 Franchise Fees & Corp. Expenses - 0.5 0.6 Interest on Cumulative Deficit 0.3 0.3 0.1 Cumulative Deficit _:_ 7.2 9.4 Total Revenue Requirement 77.4 90.1 98.5 Profit/(Loss) (Before Rate Increase) (10.3) (20.6) (16.2) Rate Increase - 11.1 - 13.2 $ - 16% 16% We recommend that the JRRRC set rates effective January 1, 1990 and January 1, 1991, which will be sufficient to compensate OSC for its cumulative result of operations through 1991. It is recommended that a longer period not be taken, since some agencies' current franchise agreements with OSC terminate shortly after 1991. 10 SECTION IV- SMYMARY OF R.ECOM1 MgDATIONS We recommend the following five specific actions by the JRRRC. 1. We recommend that the JRRRC accept OSC's rate filing as adjusted. 2. We recommend that the JRRRC defer a decision on the appropriateness of.the inclusion of the effects of the lawsuit settlement until it has had sufficient time to fully understand and consider this issue. 3. . Lased on the JRRRC's direction, we have used a total of 2% of gross rev- enues for Corporate, Regional and Administrative expenses. .4. We recommend that the JRRRC set rates effective January 1, 1990 and January 1, 1991 winch ��rill be sufficient to compensate OSC for its cumu- lative result of operations through 1991. It is recommended that a longer period not be taken, since some agencies' current franchise agreements with OSC terminate shortly after 1991. 5. We recommend that the JRRRC approve a rate increase of 16% effective January 1, 1990. Assuming this increase and based on OSC's current projection, the JRRRC member agencies should anticipate an additional rate increase- of 16% in 1991. Based on current assumptions regarding management's plans and inflation, future annual rate increases of less than those in 1990 and 3.991 may be anticipated. 11 Based on these recommendations, we have summarized the effects on the OSC projections, as shown in Exhibit 9: Exhibit 9 ($000's) 1989 1990 1991 September 1989 Projected Revenue Requirement 86,596 84,419 89,262 OSC October Adjustments 149 341 OSC Adjusted Projection 86,596 84,568 89,603 HF&H Adjustments 1. Depreciation (ref. pg. 7) (374) (1,396) (505) 2: Public Revenue (ref. pg. 7) - (326) - 3. Interest Income (ref. pg. 7) 72 72 4. . Input Errors (ref. pg. 7) (.1553 3) (227) 5. State Legislation (ref. pg. 8) 590 843 6. Litigation Settlement (ref. pg. 8) (8,000) - - 7. Administrative Expenses (ref. pg. 8) (1,200) (1,221) (1,343) 8. Franchise Fees/Corporate Expenses (ref pg. 10) - 534 632 9. Interest (ref pJ. 91% 276 275 92 Adjusted Revenue Requirement 77,370 82,943 89,167 12 SECTION V-RATE EVIPACT OF RECOMN ENDATIONS Based on our recommendations, we have prepared the following rate impact analysis: Residential Livermore/ Northern Central Southern Dublin Current 2 Can* $10.55 $10.53 $9.35 $9.20 16% Rate Increase Adjusted Rate $12.24 $12.21 $10.85 $10.67 Commercial Livermore/ Northern Central Southern Dublin Current 2 Yard* $55.43 $55.43 $45.25 $47.53 16% Rate Increase Adjusted Rate $64.30 $64.30 $52.49 $55.13 Drop Box Livermore/ Northern Central Southern Dublin Current 20 Yard* $131.03 $122.00 $99.00 $104.48 16% Rate Increase Adjusted Rate $151.99 $141.52 $114.84 $121.20 *Current Rate quoted for all service categories and all Divisions are average rates. These rates compare favorably to a recent Bay Area survey of rates conducted by the Central Contra Costa Sanitary District and included as Attachment 3. 13 Disk:JRRRC-1989 Attachment 1 File:ROE-Committee Final-1 year Inflation rate 0.1 Revenue growth rate 0.02 Interest rate 0.06 A. FQUTTY CALCULATIONS 1988 1989 1990 1991 1992 1993 1994 1. Beginning Stockholders'Equity 21,230,522 23,362,453 29,311,655 31,879,100 34,588,824 37,528,874 40,718,828 2. Less S.F's Portion of Altamont -268 -119,004 '70,004 3. Beginning Equity for ROE 21,230,254 23,243,459 29,381,659 31,879,100 34,588,824 37,528,874 40,718,828 4. Working Capital Adjustment -1,555,000 2,116,808 5. Stockholder Buyouts and Dividends 6. Allowed Earnings(post tax) 3,687,209 3,951,388 4,994,8£2 5,419,447 5,880,100 6,379,909 6,922,201. 7. Retained Earnings(post tax) -2,497,441 .2,709,724 •2,940,050 3,189,954 -3,461,100 8. Ending Equity for ROE 23,362,463 29,311,655 31,879,100 34,588,824 37,528,874 40,718,828 44,179,928 Reconciliation to Franchise F/S R. S.F.'s portion of Altamont(temp diM 847,809 9. Excess Net Income(see below) 124 10.Cumulative Unadjusted Working Capital 2,11.6,808 11.1988 Adj for Management Fees 12.Ending Equity per FiS 26,327,204 B. ALLOWED FARNTNGS 1. Beginning Equity for ROE 21,230,254 23,243,459 29,381,659 31,879,100 34,588,824 37,528,874 40,718,828 2. ROE Percentage(%) 17% 17% 17% 17% 17% 17% 17% 3. Allowed Post-tax Earnings 3,609,143 3,951,388 4,994,882 5,419,447 5,880,100 6,379,909 6,922,201 4. Adjustments per 1989 HF&H Report 5. Prior Management Incentives 78,066 6. Current Management Incentives 7. Adjusted Allowed Earnings 3,687,209 3;151,388 4,994,882 5,419,447 5,8II0,100 6,379,909 6,922,201. C. RFVF.NL'F.RF. LQ TRF.MF.NTS____ 1. Adjusted Allowed Earnings 3,95140% 4,994,882 5,419,447 5,880,4100%0 6,37940%9 6'92240% 2. Gross up for tax 40% 40% 40% 3. Pre-Tax Income 6,585,647 8,324,803 9,032,412 9,800,167 10,633,181 11,537,001 4. Forecasted Expenses 80,010,016 76,094,319 80,229,765 88,252,742 97,078,016 106,785,817 5. Adjustment per HF&H Pate Review -302,000 -1,654,000 -319,000 6. Other--lawsuit settlement -8,000,000 ?. Other--AB 933 590,000 843,000 982,000 1,003,000 1,022,000 S. Other--overhead charges -1,200,000 -1,221,000 -1,343,100 -1,477,410 -1,625,151 -1,787,666 77,093,663 82,134,122 88,443,077 97,557,498 107,089,046 117,557,152 8. Revenue Required - L'Yn�es Revenue Revenu1F IPR -T4X1 1. Forecasted Re 67,100,745 69,534,891 92,912,521 90,032,233 99,179,508 110,261,777 0 21,555,816 -4,645,626 7,202,579 8,926,155 8,821,422 2. Rate Increase 3. Adjusted Revenue 67,100,745 91,090,707 88,266,895 97,234,812 108,105,164 119,089,199 77,093,66.4 82,134,122 88,443,077 97,557,498 107,089,046 117,557,152 4. Revenue Required 5. Additional Franchise Fees,Corp Charges 1,656,505 -159,189 774,997 960,454 949,185 6. Interest on Cumulative Excess(Deficit) 276,779 -4,376 -3,997 28,813 27,993 11,347 7. Adjusted Required Revenue 77,370,442 83,786,251 88,279,890 98,361,309 108,077,493 118,517,684 (Deficit) -5,745,863 -7,921,171 7,304,456 -12,995 -1,126,497 28,171 571.,515 8. Excess(De 9. Cumulative Excess(Deficit) 766,946 -7,154,225 150,231 137,236 -989,262 -961,091 -389,576 10. Pate Adjustment Required 31% -5% 8% 9% 8% DiskuMRRC-1989 Attachment 2 Ffle:ROE-Committee Final Inflation rate 0.1 Revenue growth rate 0.02 Interest rate 0.06 A EQUITY CALCULATIONS 1988 1999 1990 1991 1992 1993 1994 1. Beginning Stockholders'Equity 21,2.10,522 23,362,4W '!.9,311,655 31,879,100 34,588,824 37,528,874 40,718,828 2. Less S.F's Portion of Altamont -268 -119,004 70,004 3. Beginning Equity for ROE 21,230,254 23,243,459 29,381,659 31,879,100 34,588,824 37,528,874 40,718,828 4. Working Capital Adjustment -1,555,000 2,116;808 5. Stockhcider Bnyouts and Dividends 5,880,100 6,379,909 6,922,201 6. Allowed Earnings(post tax) 3,687,09 3,9:)],388 4,994,882 5,419,447 7. Retained Earnings(post tax) -2,497,441 -2,709,724 -:2,940,050 -3,189,954 -3,461,100 8. Ending Equity for ROE . 1 23,362,463 29,311,655 31,879,100 34,588,824 37,528,874 40,718,828 44,179,928 Reconciliation to Franchise FM 8. S.F.'s porticn of Altamont(temp di°.l) (147,809 9. Excess Net Income(see below) 124 10.Cumulative Unadjusted Working Capital 2,116,808 11.1988 Adj for Management Fees 1.2.Ending Equity per FIS 26,327,204 ,j}. ALLOWED EARNINGS 1. Beginning Equity for ROE 21,230,254 23,243,459 29,381,659 31,879,100 34,588,824 37,528,874 40,718,828 2. ROE Percentage(%) 17% 17% 17% 17% 17% 17% 17%r 3. Allowed Posbtax Earnings 3,609,143 3,951,388 4,994,882 5,419,447 5,880,100 6,379,909 6,922,201 4. Adjustments per 1989 HF&H Report 5. Prior Management Incentives 78,066 6. Current Management Incentives 7. Adjusted Allowed Earnings 3,687,209 3,951,388 4,994,882 5,419,447 5,880,100 6,379,909 6,922,201 C. REVENUE.RV UIRF,MF.NTS 1. Adjusted Allowed Earnings 3,951,388 4,994,882 5,419,447 5,880,100 6,379,909 6,922,201 2. Gross up for tax 40% 40% 40% 40% 40% 40% 3. Pre-Tax Income 6,585,647 8,324,803 9,032,412 9,800,167 10,633,181 11,537,001 4. Forecasted Expenses 80,010,016 76,094,319 80,229,765 88,252,742 97,078,016 106,785,817 5. Adjustment per HF&H Rate Review -302,000 -1,654,000 -319,000 6. Other--lawsuit settlement -8,000,000 7. Other--AB 939 590,000 843,000 982,000 1,003,000 1,022,000 8. Other--overhead charges -1,200,000 -1,221,000 -1,343,100 -1,477,410 -1,625,151 -1,787,666 8. Revenue.Required 77,093,663 82,134,122 88,443,077 97,557,498 107,089,046 117,557,152 D. EXCESS RF�TWUF.(PRE-TAX) 1. Forecasted Revenue 67,100,745 69,534,891 82,273,683 97,346,222 104,257,804 111,660,108 2. Rate Increase 0 11,125,583 13,163,769 4,867,311. 5,212,890 3,349,803 3. Adjusted Revenue 67,100,745 80,660,474 95,437,47'2 102,213,533 109,4')0,594 115,009,911 4. !!avenue Required 77,093,663 82,134,122 88,443,077 97,557,498 107,089,046 117,557,152 5. Additional Franchise Fees,Corp Charges 534,212 632,079 523,723 560,907 360,439 6. Interest on Cumulative Excess(Deficit) 276,779 274,863 92,239 -28,963 -84,454 242 7. Adjusted Required Revenue 77,370,442 82,943,197 89,167,395 98,052,258 107,565,498 117,917,834 8. Excess(Deficit) -5,745,863 -7,921,171 -2,282,723 6,270,078 4,161,275 1,905,196 .2,907,923 9. Cumulative Excess(Deficit) 766,946 -7,154,225 9,436,948 -3,166,870 994,405 2,899,600 -8,322 16% 16% 5% 570 3 TO 10. Rate Adjustment Required OAKLAM SCAVENGER COMPANY REQUEST FOR REFUSE RATES REVISION FOR" REV-1 ASSurffMG NO RATE RKREASFS 1969 1966 1967 1988 Actual 1990 1991 Actual Actual Actual Proiected Projected Proiectod FROM FRANCHISED-OPERATIONS: TOTAL EXPENSES $56,381,515 $55,279,560 $65,305,663 $80,010,016 $76,094,319 $80,229,765 RETURN ON EQUITY (Pre Tax) 2,727,243 6,139,596 ( 577,999) (12,909,271) (6,5599428) ( 8,990,989) TOTAL REVENUE 59,108,758 61,419,156 642727,664 67,100,745 69,534,891 71,238,776 ASSUKTM ALLONED R.O.E. TOTAL EXPENSES $56,381,515 $55,279,560 $65,305,663 $80,010,016 $76,094,319 $80,229,765 RETURN ON EQUITY (Pre Tax) 4,815,444 5,204,411 6,145,349 6,603,543 7,726,146 9,039,590 TOTAL REVENUE 61,196,959 60,483,971 71,451,012 86,613,559 83,820,465 89,269,355 ASST KrM NO RATE D*3zE LSE UNTIL EXCESS ABED T)EN RETURN TO ALLOWD R.O.E. TOTAL EXPENSES $56,381,515 $55,279,560 $65,305,663 $80,010,016 $76,094,319 $80,229,765 RETURN ON EQUITY (Pre Tax) 2,727,243 6,139,596 (577,999) (12,909,271) 7,726,146 9,039,590 TOTAL REVENUE 59,108,758 61,419,156 64,727,664 67,100,745 83,820,465 89,269,355 September 15, 1989 TNO054 OAKLAND SCAVENGER COMPANY STATEMENT OF OPERATIONS - COLLECTION DIVISION ACTUAL 1986 Liv. North. Centr. South. Dublin Drop Cont. Disp. Liv. ter- Opar. Oper• Disp. rim Sere. Ro`yc. Disp. TOTAL EXPENSE CLASSIFICATIONS: Wages S Salaries 8,745,351 3,021,295 2,321,334 274,726 2,831,446 2,212,985 64,177 671,178 20,142,492 Other Payroll Costs 3,917,635 1,310,769 1,066,152 104,851 1,024,480 743,209 30,563 310,771 8,508,430 Truck Expense 11904,474 589,617 409,690 86,358 1,744,828 1,908,245 10,953 153,832 6,807,997 Other Equipment 75,433 7,956 318,639 197,958 1,024 144 601,154 Office Expenses 11852,108 539,968 527,010 87,874 439,901 503,910 2,504 171,809 4,125,084 Dumping Fees 2,749,250 907,001 100,644 24,698 3,062,248 1,640,783 102,409 8,587,033 Other Operating Expense 921,180 299,619 149,432 27,773 668,817 582,787 3,060 46,448 2,699,116 Franchise Fees 1,365,292 _591,367 491,046 27,774 955,883 1,396,720 141,469 4,969,551 Interest Expense 106,797 61,950 10,412 42,624 77,377 2,475 301,635 General E Administration 669,138 212,314 173,666 33,745 410,993 208,111 11513 52,139 1,761,619 Division Expense 22,306,658 7,541,856 5,249,386 667,799 11,499,859 9,472,085 113,794 1,652,674 58,504,111 Less Other Income (611,493) (3850081 (114,5511 (46,569) (264,4891 (665,0841 (3,1621 (35,199) (2,125,555) Division Expense Less Other Income 21,695,165 7,156,848 5,134,835 621,230 11,235,370 8,807,001 110,632 1,617,475 56,378,556 Division Revenue (19,046,159) (5,980,313 1(4,912,237) (466,086)(11,817,714)(15,401,351) (35,470)(1,449,428)(59,108,758) (Income) Loss Before Tax 2,649,006 1,176,535 222,598 155,144 (582,344) (6,594,350) 75,162 168,047 (2,730,202) TN0055 OAKLAND SCAVENGER COMPANY STATEMU OF OPERATIONS - SERVICE DIVISION ACTUAL 1986 Truck Davis St. Transfer Altai t East Bay Realty i Truck Maint. Transfer Vehicle Sanitary Rubbish Investment !taint. A Tire Operations Operations landfill Disposal Division Div. [Sher. TOTAL E)PENSE CULcMFTCATT0NS• Wages I Salaries 1,137,352 1,690,096 585,407 512,827 11982,505 5,908,187 Other Payroll Costs 319,525 473099 171,105 142,057 692,201 1,798,787 Truck Expense 14,347 1,493,039 60,753 32,499 218531882 861,015 51,315,535 Other Equipment 652,154 55,496 1,087,560 366,274 33,684 1.4,489 480 2,210,137 Office Expenses 197,317 44,566 26,493 54,504 1,515 48011 372,406 Other Operating Expense 1,372,271 126,663 942,314 1,059,472 239,809 227,479 6,889 3,974,89997 7 Franchise Fees 482,997 Interest Expense 1,272,275 203,448 1,632 240 31,161 1,508,756 General E Administration 79,707 27,898 _ 15,902 1291081 21988 10,751 209 266,536 Division Expense 5,527,945 4,115,105 2,891,166 2,296,954 277,996 5,860,479 868,593 21,838,238 Less Other Income (228,307) (36,378) (18,8511 19,525) (312011 (100,210) (396,472) Division Expense Less Other Income 5,299,638 4,078,727 2,872,315 2,287,429 274,795 5,760,269 868,593 21,441,766 Revenue - Collection Divs: (274,795) (274,795) Rent (5,760,269) (868,593) (6,628,862) Truck Expense (8,315099) Dump Fees (983,779) 14,075,9581 (2,871,877) (384,285) Revenue - Public (4.315,830) (338) (11903,0831 (6,219,251) (Income) Loss Before Tax 29 2,769 100 61 0 0 0 2,959 TN0056 OAKLAND SCAVENGER COMANY STAT0cmT OF OPERATIOILS - COLLECTION DIVISION ACTUAL 1987 Liv. North. Cantr. South. Dublin Drag Cant. Disp. Liv.d Op- fir• oper. Disp. Dmc Sarv. R cd Disp. TOTAL EXPENSE CLASSIFICATIONS: Hages E Salaries 81181,964 2,913,413 2,350,424 194,577 2,932,474 2,093,095 35,144 695,070 19,396,161 Other Payroll Costs 3,591,993 1,238,784 1,001,914 73,288 1,003,650 821,710 8,855 323,292 8,063,486 Truck Expense 1,801,367 532,174 458,295 81,881 1,538,139 1,823,006 9,879 136,112 6,380,853 Other Equipment 79,398 8,195 2,371 58 311,742 191,348 3,775 852 597,739 Office Expenses 1,663,756 558,461 503,804 66,644 469,862 628,096 2,312 170,328 4,534,194 Dumping Fees 3,146,724 988,236 1 84',1491 17,126 2,825,004 1,496,925 Other Operating Expense 928,378 20 ,563 146,797 26,563 534,866 601,313 2,520 59,219 2,501,219 1 Franchise Fees 1,382,336 601,092 515,366 18,699 1,025,138 1,516,298 146,697 5,211,626 Interest Expense 89,135 11,T.84 6,732 (193) 32,854 184,396 88 882 1,927 326,103 General 8 Administration 883,456 31.3,632 239,192 40,788 671,432 929,939 99,033 3,178,354 Division Expense 21,748,507 7,3723,834 5,140,746 519,431 11,345,161 10,286,126 63,335 1,777,379 58,253,519 Less Other Income (1,186,407) (568,817) (292,3841 (33,0021 (378,0891 (393,364) (4,7841 (117,1121 (2,973,9591 Division Expense Less Other Income 20,562,100 6,804,017 4,848,362 486,429 10,967,072 9,892,762 58,551 1,660,267 55,279,560 Division Revenue (19,195,983) (6,117,412) (5,155,218) (390,270)(12,494,7211 (16,506,4281 (57,096)(1,502,028)(61,419,156) (Income) Loss Before Tax 1,366,117 686,605 (306,856) 96,159 (1,527,649) (6,613,666) 1,455 158,239 (6,139,596) TN0057 OAKLAm SCAVENGER COMPANY STATEMENT OF OPERATIONS - SERVICE DIVISION ACTUAL 1987 Truck Davis St. Transfer Al hmm t East Bay Truck Maint. Transfer vehicle Sanitary Rubbish Bain+. i Tire Operations r%jerations Landfill Dis=,osaI Division Over. TOTAL E30"ENSE CLASSTFICATICW: stages I Salaries 1,165,033 1,902,142 784,685 802,666 1,915,317 6,569,843 Other Payroll Costs 331,600 552,708 217,055 214,133 632,569 12,948,065 Truck Expense 27,130 1,627,415 47,624 41,550 3,130,409 916,520 5,790,648 Other Equipment 863,244 37,640 1,297,366 617,330 13,822 436 2,829,838 Office Expenses 234,452 54,490 (1,782) 95,822 19,642 18 402,642 Other Operating Expense 1,341,309 168,599 858,155 443,190 188,176 8,861 3,560,022 Franchise Fees 560,022 1,433,733 Interest Expense 1,248,474 204,187 (25,097) (21,214) 27,383 General 8 Administration 233,417 74,662 62,772 126,907 7,038 304 505,100 Division Expense 6,004,681 4,621,843 3,240,778 2,320,384 5,934,356 926,139 23,048,181 Less Other Income (217,448) (73:1011 (25,3671 (23,778) (132,3571 ( 15) t 472,066) Division Expense Less Other Income 5,787,233 4,548,742 3,215,411 2,296,606 5,801,999 926,124 22,576,115 Revenue - Collection Divs: (51801,999) (926,124) ( 6,728,123) Truck Expense Dump Fees ( 858,065) (4,548,742) 13,215,411) 550,100 1 8,072,118) Reverx-e - Public (4,929,1681 (2,846,7061 1 7,775,874) (Income) Loss Before Tax 0 0 0 0 0 0 0 TNO058 OA)kLAM SCAVENGER C0MPANY sTAT1iau OF OPERATIONS - COLLECTION DIVISION ACTUAL - 1988 North. Centr. South. Dublin Drop Cant. Disp. Liv. ( gr. Oer. Offer. Disp. BOX Sere. Rrc. Disp. TONAL EM ENSE CLASSIFICATIONS: ►cages & Salaries 8,279,922 2,941,951 2,390,420 203,477 3,356,869 2,545,521 37,379 756,272 20,511,811 Other Payroll Costs 3,6103,197 1,251,483 1,054013 66,508 1,126,148 1,051,830 12,838 346,623 8,520,540 Truck Expense 2,0591972 647,721 570,619 77,249 1,873,034 2,051,311 111252 170,319 7,461,477 Other Equipment 67,248 9,065 8,522 338 292,212 218,160 1,623 37,032 634,200 Office Expenses 1,766,841 618,564 605,449 60,260 641,488 836,643 2,569 196,459 4,728,273 Dumping Fees 3,901,474 1,365,809 394,460 46,062 4,156,912 2,463,954 132,952 12,461,623 Other Operating Expense 1,107,312 223,874 224,831 31,595 720,400 763,309 1,434 62,999 3,135,754 Franchise Fees 1,394,748 638,689 534,908 20,283 1,117,554 1,701,524 151,747 5,559,453 Interest Expense 90,856 12,344 7,680 1 .33,716 71,165 1,780 217,542 General E Administration 1,296,131 485,055 395,972 561988 887,686 8441617 6,089 148,804 4,121,342 Division Expense 23,574,701 8,194,555 6,187,774 562,761 14,206,019 12,548,034 73,184 2,004,987 67,352,015 Less Other Income (323,8231 (625,7841 (364,395) (48,2771 (261,8181 (264,5641 (8281 (156,863) (2,046,352) Division Expense Less Other Income 23,250,878 7,568,771 5,823,379 514,484 13,944,201 12,283,470 72,356 1,848,124 65,305,663 Division Revenue (19,400,965) (6,3411384) (5,3851906) (422,958)(13,460,368) (18,079,]031 (81,a09)(1, 55,971)(64,727,664) (Income) Loss Before Tax 3,849,913 1,227,387 437,473 91,526 483,833 (5,795,633) (8,653) 292,153 577,999 TN0059 OAKLAND SCAVENGER COMPANY STATEMENT OF 0PERATIONS - SERVICE DIVISION ACTUAL - 1988 Truck Davis St. Transfer AZta.ont East Bay Trick Maint. Transfer Vehicle Sanitary Rubbish Maint. I Tiro ,erationts Operations Landfill Disposal Division Oper. TOTAL Oo EXPENSE CLASSIFICATIONS: Wages 3 Salaries 1,290,274 2,378,536 957,334 1,014,431 2,165,153 7,805,728 Other Payroll Costs 382,382 644,059 290,521 313,497 673,452 21 2,303,932 Truck Expense 26,677 1,7223,117 131,181 100,391 3,297,732 863,492 6,141,590 Other Equipment 956,406 6,591 1,789,664 832,193 23,907 19 31608,780 Office Expenses 319,298 114,479 121,179 172,976 24,265 9 752,206 Other Operating Expense 1,837,048 143,832 1,248,616 1,173,925 260,919 5,876 4,670,216 Franchise Fees 463,979 463,979 Interest Expense 1,226,516 196,030 618,050 107,777 43,044 2,191,417 General E Administration 332,066 _289,505 237,324 198,991 51890 252 1,064,028 Division Expanse 6,834,646 5,495,149 5,393,869 3,914,181 6,494,362 869,669 29,001,876 Less Other Income (404,6871 (287,861 ) (38,227) (34,001) (32,935) (797,7111 Division Expense Less Other Income 6,4291959 5,207,288 5,355,642 3,880,180 6,461,427 869,669 28,204,165 Revenue - Collection Divs: (6,461,427) (869,669) (7,331,096) Truck Expense Dump Fees (624,135) (5,207,288) (5,355,642) (7201102) [11,907,167) Revenue - Public (5,805,824) (3,160,078) (8,965,99.2) (Incase) Loss Before Tax 0 0 0 0 0 0 0 TN0060 OAKLAND SCAVENGER COMPANY STATEME)ff OF OPERATIONS - COLLECTION DIVISION ACTUAL- PROJECTED 1989 Liv. North. Cont. South. Dublin Drop Cant. Disp. Liv. Oper. Opor. Oper. Dish. P_ Serv. Recyc. Dlsp. TOTAL CLASSIFICATIONS: _ Wages E Salaries 11,667,825 4,321,666 3,698,661 287,458 5,103,436 31802,160 50,309 1,122,214 30,053,729 Other Payroll Costs 3,661,977 1,362,231 1,117,323 75,343 1,234,925 1,019,863 18,432 342,262 8,832,356 Truck Expense 21170,882 863,223 597,582 75,862 1,991,661 2,261,691 9,507 223,570 8,193,978 Other Equipment 59,118 10,171 21,716 1,148. 320,061 297,906 691 4,578 715,389 Office Expenses 1,605,756 697,714 622,495 54,038 682,842 919,417 7,029 189,158 4,778,449 Dumping Fees 4,800,609 11747,707 447,534 73,376 5,237,406 3,811,404 151,000 16,269,036 Other Operating Expense 943,782 241,428 171,444 21,106 651,048 761,765 975 82,551 2,874,099 Franchise Fees 1,391,499 689,315 560,139 23,213 1,207,536 1,840,833 167,120 5,879,655 Interest Expense 159,634 10,072 6,584 950 49,838 80,734 1,475 309,287 General E Administration 1,301,884 420,283 381,116 45,183_ 612,094 680,757 4,292 130,526 3,576,135 ro Division Expense 27,762,966 10,363,810 7,624,594 657,677 17,090,847 15,476,530 91,235 2,414,454 81,482,113 J Less Other Income (135,8261 (580,819) (325,0301 (32,378) (226,417) (_32_,5831 (3,771) (135,273) (1,472,097) J- Division Expense Less Other Income 27,627,140 9,782,991 7,299,564 625,299 16,864,430 15,443,947 87,464 2,279,181 80,010,016 Division Revenue (19,316,800) (6,485,2841 (5,613,000) (483,540)(14,092,0931 (19,325,677) (70,000)(1,714,351)(67 100,745) (Income) Loss Before Tax 8,310,340 3,297,707 1,686,564 141,759 2,772,337 (3,881,730) 17,464 564,830 12,909,271 TN0061 OAKLAND SCAVENGER COMPANY STATEMENT OF OPERATIONS - SERVICE DIVISION ACTUAL-PROJECTED 1989 Truck Davis St. Transfer Altamont East Bay Truck Maint. Transfer Vehicle Sanitary Rubbish Maint. f Tire Operations Operations Landfill Disposal Division Okrer. TOTAL r n EXPENSE CLASSIFICATIONLS- Wages & Salaries 1,654,899 2,590,683 1,227,032 1,167,746 2,220,230 8,860,590 Other Payroll Costs 510,749 732,139 360,657 351,114 736,785 0 29691,444 Truck Expense 82,165 1,914,687 171,829 98,725 3,383,568 812,083 6,463,057 Other Equipment 1,390,918 27,758 2,134,703 816,297 20,093 4,389,769 Office Expenses 416,914 195,661 173,914 247,966 37,016 0 1,071,471 Other Operating Expense 2,136,754 183,928 2,537,360 1,743,584 265,204 4,771 6,871,601 Franchise Fees 614,024 614,024 Interest Expense 1,176,712 188,281 481,882 251,555 46,280 2,144,710 General 8 Administration 272,548 236,003 218,677 183,551 4,619 199 915,597 Division Expense 8,255,683 6,069,140 7,306,054 4,860,538 6,713,795 817,053 34,022,263 Less Other Income (287,1301 (114,384) (99,410) (21,950) (522,874) Division Expense Less Other Income 7,968,553 5,954,756 7,206,644 4,860,538 6,691,845 817,053 33,499,389 Revenue - Collection Divs: (6,691,845) (817,053) (7,508,898) Truck Expense Dump Fees (943,553) (5,954,756) (7,206,644) (1,511,938) (15,616,891) Revenue - Public (7,025,000) (3,348,600) (10,373,600) (Inoaoe) Loss Before Tax 0 0 0 0 0 0 0 TNO062 OAKLAND SCAVENGER COMPANY STATEMENT OF OPERATIONS - COLLECTION DIVISION PROJECTED 1990 Liv. North. Centr. South. Dublin Drag Cont. Disp. Liv. fir. Oper. er. Disp. Boot Se-V R Disp. TOTAL EXPENSE CLASSIFICATIONS: Wages & Salaries 8,826,343 3,411,728 2,977,242 213,257 4,035,046 2,880,999 52,183 858,495 23,255,293 other Payroll Costs 41042,541 1,468,730 1,193,971 81,486 1,326,263 11095,881 20,841 369,131 9,598,844 Truck Expense 2,282,959 972,286 656,307 81,027 2,114,005 2,476,433 9,906 312,411 8,905,334 Other Equipment 61,681 15,452 41,052 6,163 280,992 343,171 701 11,824 761,036 office Expenses 1,709,484 738,592 660,127 57,290 718,671 973,114 7,384 202,327 5,066,989 Dumping Fees 4,782,495 1,741,112 392,285 843,808 51094,028 3,759,339 168,100 16,022,167 Other operating Expense 969,231 258,292 181,134 22,523 873,804 809,393 1,034 91,643 3,207,054 Franchise Fees 1,535,087 761,691 626,559 26,466 1,360,725 2,084,063 190,614 6,585,205 Interest Expense 155,714 91589 6,269 1,200 48,439 77,541 1,401 300,153 General 3 Administration 1,330,360 448,111 497,683 48,376 651,543 665,572 3,600 137,826 3,783,071 Division Expense 25,695,895 9,825,583 7,232,629 622,596 163,5033,516 15,165,506 95,649 2,343,772 77,485,146 Less Other Inoome (123,685) (544,684) (325,054) (35,017) (212,9701 ( 21,944) (4,1651 (123,308) (1,390,827) Division Expense Less other Income 25,572,210 9,280,899 6,907,575 587,579 16,290,546 15,143,562 91,484 2,220,464 76,094,319 Division Revenue (19,663,200) (6,631,3551 (5,781,200) (507,720)(14,730,657) (20,350,678) (70,000)(1,800,081)(69,534,891) (Income) Loss Before Tax 51909,010 2,649,544 1,126,375 79,859 1,559,889 (5,207,116) 21,484 420,383 6,559,428 TH0063 OAKLAND SCAVEM ER COMPANY STATEMENT OF OPERATIONS - SERVICE DIVISION PROJECTED 1990 Truck k Davis St. Transfer Altanont East Bay Truck Maint. Transfer vehicle Sanitary Rubbish Maint. E Tire erations Operations Lan r, Landfill Disosal Division ,e . TOTAL Op Op EXPENSE CLASSIFICATIONS: Wages I Salaries 13,670,631 2,648,871 1,311,690 1,323,831 2,264,736 9,219,759 Other Payroll Costs 542,365 785,111 385,854 381,240 791,661 2,886,231 Truck Expense 118,695 1,966,359 216,547 114,642 3,593,573 860,809 6,870,625 Other Equipment 1,643,905 17,446 3,242,177 1,119,748 20,335 6,043,611 Office Expenses 433,515 203,588 207,920 285,426 37,884 1,168,333 Other Operating Expense 2,189,268 194,934 2,159,313 1,812,060 281,116 5,058 6,641,749 Franchise Fees 650,865 650,865 Interest Expense 111551902 184,892 5081,182 263,648 46,360 2,158,984 General & Administration 284,452 242,062 239,610 224,691 4,896 211 995,922 Division Expense 8,689,598 6,243,263 8,271,293 5,525,286 7,040,561 866,078 36,636,079 Less Other Income (285,8591 (120,649) (30,1741 (12,9291 (449,611) Division Expense Less Other Income 8,403,739 6,122,614 8,241,119 5,525,286 7,027,632 866,078 36,186,468 Revenue - Collection Divs: (7,027,632) (866,078) (7,893,710) Truck Expense Dump Fees 377,061 (6,122,614) (8,241,119) (1,325,286) (15,311,958) Revenue - Public (8,780,800) (4,200,000) (12,980,800) (Income) Loss Before Tax 0 0 0 0 0 0 0 TH0064 OAKLAND SCAVENGER COQANY STATEMENT OF OPERATIONS - COLLECTION DIV1WON PROJECTED 1991 Liv. North. Centr. South. Dublin Drop Cont. Disp. Liv. er. OP-r- Oiler. Disp. gox So". Ric. Disp. TOTAL EXPENSE CLASSIFICATIONS: Nages E Salaries 8,922,338 3,558,672 3,216,458 218,353 4,324,994 3,009,647 54,066 887,842 24,192,370 Other Payroll Costs 4,267,224 1,552,087 1,262,544 86,227 1,404,147 1,159,649 22,232 389,512 10,143,622 Truck Expense 2,454070 10789827 758,007 82,393 2,315,707 2,650,037 10,291 353,090 9,702,422 Other Equipment 50,154 23,368 37,948 7,308 264,702 419,594 713 13,374 817,161 Office Expenses 1,780,425 770,995 685,847 60,532 746,085 1,017,424 7,683 209,532 5,278,523 Dumping Fees 4,759,829 11732,860 566,407 81,725 5,310,783 3,947,046 181,550 16,580,200 Other Operating Expense 1,026,300 270,608 191,406 23,817 763,144 857,486 1,097 77,376 3,211,234 Franchise Fees 1,666,063 849,572 704,258 29,606 1,522,558 2,327,013 213,140 7,312,210 Interest Expense 151,990 9,132 5,971 300 47,110 74,508 1,331 290,342 General & Administration 1,414,928 480,171 5395310 51,712 684,115 728,235 3,679 147,585 41049,735 Division Expense 26,493,321 10,326,292 7,968,156 641,973 17,383,345 16,190,639 99,761 2,474,332 81,577,819 Less Other Income (123,685) (492,474) (325,079) (40,610) (203,610) (131028) 14,9991 (144,5691 (1,348,0541 Division Expense Less Other Income 26,369,636 9,833,818 7,643,077 601,363 17,179,735 16,177,611 94,762 2,329,763 80,229,765 . Division Revenue (19,666,834) (6,830,3301 (5,983,3321 (522,970)(15,203,324) (21,107,906) (70,000)(1,854,080)(71,238,7761 (Income) Loss Before Tax 6,702,802 3,003,488 1,659,745 78,393 1,976,411 (4,930,295) 24,762 475,683 8,990,989 TH0065 OJUCum SCAVENGER COMPANY STATEWNT OF OPERATIONS - SERVICE DIVISION PROJECTED 1991 Truck Davis St. Transfer Altmont East Bay Truck paint. Transfer vehicle Sanitary Rubbish paint. I Tire Operations Oterations Landfill Disposal Division -operr TOTAL E)GIENSE CLASSIFICATIONS: Wages E Salaries 1,697,298 2,708,024 1,336,062 1,405,741 2,310,136 9,457,261 Other Payroll Costs 570,589 829,128 405,714 404,174 837,337 3,046,942 Truck Expense 137,714 11995,992 224,010 125,393 3,812,889 912,457 7,208,455 Other Equipment 1,794,282 10,344 2,685,565 1,468,663 20,681 5,979,535 Office Expenses 448,329 207,194 225,569 308,687 39,337 1 229,116 Other Operating Expense 2,290,512 206,599 2,329,947 2,057,963 297,983 5,362 7,188,366 Franchise Fees 689,917 689,917 Interest Expense 1,100,962 181,564 536,071 276,467 46,579 2,141,643 General 3 Administration 295,754 233,364 236,304 242,849 51190 224 1,013,685 Division Expense 9,025,357 6,372,209 7,979,242 6,289,937 7,370,132 918,043 37,954,920 Less Other Income (284,8371 (127,2901 (41,5841 (12,9071 (466,6181 Division Expense Less Other Income 8,740,520 6,244,919 7,937,658 6,289,937 7,357,225 918,043 37,488,302 Revenue - Collection Divs: (7,357,225) (918,043) 1 8r275,268) Truck Expense Dump Fees 268,581 (6,244,919) (7,937,658) (1,913,537) (15,827,533) Revenue - Public (91009,101) (4,376,400) (13,385,501) (Income) Loss Before Tax 0 0 0 0 0 0 0 TNO066 AGREEMENT BETWEEN THE CITY OF DUBLIN AND OAKLAND SCAVENGER COMPANY REGARDING WASTE COLLECTION AND DISPOSAL THIS AGREEMENT entered into this 10thda y of March , 198 6, by and between the City of Dublin, a municipal corporation of the State of California (hereinafter " the City" ) and Oakland Scavenger Company, a California corporation ( hereinafter " the Company" ) . W I T N E S S E T H WHEREAS, the provision of adequate and reliable solid waste management and disposal services is essential to the preservation of the health , safety, and well-being of residents of the City; and WHEREAS, the State of California has found and declared that the rapidly increasing volume of solid waste resulting from population growth, industrial expansion and other factors compels an organized and comprehensive approach to solid waste management (Cal . Gov. Code §§ 66701 and 66702) ; and WHEREAS, the Company now provides solid waste hauling and disposal services in the City of Dublin, subject to a vigorous rate review process ; and WHEREAS, the regulated rate structure established in connection with Oakland Scavenger Company franchise agreements in Alameda County has been designed fairly to allocate the cost of developing , maintaining and operating a comprehensive solid waste collection and disposal system for the community, each segment of the community benefitting from the existence of these services -1- EXHIBIT and facilities , and a loss of revenue from that rate structure injures the community as a -whole and impairs the City' s ability fairly to distribute those costs; and WHEREAS, as an essential part of the State ' s comprehensive program for solid waste management and for the preservation, health, safety, and well-being of the public, the State of California has declared that it is in the public interest that local public agencies make adequate provisions for solid waste handling and, pursuant to those State policies, has expressly authorized the City to make such provisions ( Cal . Gov. Code §§ 66755, 66756) ; and WHEREAS, the State of California has .expressly recognized that the City may determine all aspects of solid waste handling which are of local concern, including , but not limited to, frequency of collection, means of collection and transportation, level of services, charges and fees, nature, location, and extent of providing solid waste handling services, and has expressly declared that the City may determine whether any such services are to be provided by means of exclusive or non-exclusive franchises, contracts , licenses , permits, or other means and that the City may grant to others authority to provide solid waste handling services under such terms and conditions as the City may prescribe ( Cal . Gov. Code §§ 66756 , 66757) ; and -2- WHEREAS, use of an exclusive franchise for the transpor- tation of solid waste generated in the City is an appropriate and useful means to provide for the public health, safety, and well-being , and the efficient and orderly collection and disposal of all such waste [Cal . Gov. Code § 66757(b) ] . NOW, THEREFORE, in consideration of the premises set forth above and of the mutual covenants and agreements contained herein, the parties agree as follows: ARTICLE I. Definitions. For the purpose of this agreement, unless a different meaning is clearly required, the definitions contained in this Article shall govern the construction of this agreement. Section 1 . 1 . "Collection" shall mean collection and disposal or recycling of solid waste. Section 1 . 2. "Coordinating Jurisdiction" (of the Refuse Rate Review Committee ) shall mean the City of Oakland acting through its designated representative to the Refuse Rate Review Committee. Section 1 . 3. "Delivery" of solid waste shall be deemed to occur when solid waste is deposited in a receptacle or at a location that is designated for collection pursuant to this chapter, or is otherwise discarded. -3- Section 1 .4. "Demolition Debris" shall mean used construction materials removed from a site during the razing or renovation of a structure as part of a total service offered by a duly licensed demolition contractor ( C-21 license) . Section 1 . 5. "Designated Waste" shall mean waste not permitted for disposal at the Company' s landfill under discharge requirements or other rules or orders of the Regional Water Quality Control Board. Section 1 .6. "Establishment" shall mean any place of waste generation other than a residential dwelling . Section 1 . 7. "Hazardous Waste" shall mean any waste now or hereafter classified as hazardous pursuant to applicable federal , state or local law. All substances defined as Hazardous Wastes by the United States Environmental Protection Agency, pursuant to the Resource Conservation and Recovery Act, or defined as hazardous or extremely Hazardous Wastes by the California Department of Health Services under the California Administration Code, Title 22, Division 4, Chapter 30 ( "Minimum standards for hazardous and extremely Hazardous Wastes" ) shall be considered "Hazardous Waste" in this agreement. -4- Section 1.8. "Joint Refuse Rate Study" shall mean that refuse rate study report, dated May 23, 1972, which was prepared by Price Waterhouse & Co. pursuant to the Agencies ' Agreement for Joint Refuse Rate Study Section 1.9. "Joint Solid Waste Committee" or "Refuse Rate Review Committee" shall mean that Committee comprised of members designated as representatives of thirteen (13) public agencies which executed or have adopted an agreement entitled "Agreement Establishing Joint Solid Waste Committee" dated January, 1972. Section 1 . 10. "Junk Dealer" shall mean a person or business which law- fully, and in accordance with all local ordinances, collects without charge to the Waste Generator or purchases used articles for purposes of restoration and/or resale, including antique dealers, used building supply dealers , and automobile salvagers. This definition does not include a person or business which collects or accepts waste for recycling after source separation. Section 1 . 11. "Legislation" shall mean any formal enactment of the governing body of the City which now exists or which may here- after be adopted which governs the operation of the Company within or about the political boundaries of the City. -5- Section 1 . 12. "Person" means any individual , corporation , partnership, joint venture, association, joint-stock company or unincorporated organization or any governmental unit or agency or political subdivision. Section 1 . 13. "Recycling" shall mean the process of collecting, treating and reconstituting solid waste without charge to the Waste Generator for the purpose of using the altered form. The Collection, handling , transfer or disposal of wastes not Source Separated or not intended for, or capable of, recycling is not "Recycling" within the meaning of this Agreement. Putrescible solid waste is rebuttably presumed to be not capable of being recycled. "Recycling" also does not include the Processing or use of Solid Waste for conversion to energy. Section 1. 14. "Solid Waste" shall mean all putrescible and non-putrescible solid, semi-solid and liquid waste accumulating or placed for collection and disposal within the City, whether combustible or non-combustible. " Solid Waste" includes garbage, trash, refuse , paper, rubbish , ashes, industrial or commercial waste, discarded home and industrial appliances, animal wastes or remains other than fecal matter, vegetable wastes, and other discarded solid and semi-solid waste, but does not include sewage, abandoned -6- automobiles and Hazardous Waste. "Solid Waste" also includes waste offered for recycling , unless otherwise specifically excepted herein. Section 1. 15. "Source Separation" shall mean the segregation into separate containers by the Waste Generator, prior to Delivery, of indivi- dual components of Solid Waste, such as glass bottles , cans, newspapers and corrugated containers, for the sole purpose of Recycling , as defined herein. Section 1 . 16. "Waste Generator" shall mean the property owner, resident, occupant or business in the City which produced the waste in the first instance . This definition excludes any person or business which collects from or accepts shipments of waste from another person for the purpose of separating , Recycling or otherwise disposing of waste. ARTICLE II. The Contract. Section 2.1 . Exclusive franchise. The City hereby gives and grants to the Company for a period of ten ( 10) years from the 1st day of April , 1986, the exclusive franchise , right and privilege to collect, remove , and dispose of all Solid Waste accumulating in the City. The Company agrees to collect and dispose of all Solid Waste delivered according to this agreement, as provided by local ordinance. The City shall monitor waste collection and disposal within its jurisdiction -7- and , by ordinance , ensure that Solid Waste is delivered to and collected by the Company. Solid Waste which is not required to be accumulated and offered for Collection includes: a. Materials source-separated for Recycling ; and b . Lawn and garden trimmings and dead leaves removed from a site by a gardening , landscaping or tree trimming contractor, as an incidental part of a total service offered by that con- tractor, rather than as a hauling service ; C. Demolition debris as defined herein which is removed in accordance with such definition. d. Nonputrescible Solid Waste separated by the Waste Generator for collection and transportation by a Junk Dealer, but not as a hauling service ; and e . Animal waste and remains from slaughterhouses or butcher shops for use as tallow. f. Solid waste transported by the owner or occupant of any residence to a fully licensed public disposal facility, provided that such person may not transport solid waste from more than one residential unit. Special handling or preparation may be required of the Waste Generator for animal wastes, liquid wastes, construction mate- rials, industrial appliances, waste which cannot be collected by normal waste collection vehicles in standard use by the Company, and any other wastes to the extent required by law. -8- Section 2. 2. Extension of Agreement. Not fewer than nine months prior to the termination date of this agreement, either party to the agreement may give notice of its intention to extend the agreement for the further period of ten (10) years upon the same terms and conditions as set forth in this agreement. Unless said notice is given and accepted within 90 days of the date of notice , the agreement shall expire upon the expiration date set forth in Section 2 of this Article. Section 2. 3. Conditional Extension of Agreement. If, for new facilities substantially different in location, size or kind from those existing at commencement of this agreement, major investments are required in order to provide the services specified for in this agreement, the Company may request and the City shall consider an extension to the term of this agreement on the basis of written, detailed physical plans and related financial projections. Section 2.4. Removal of Hazardous Waste. If the Company determines that waste placed in any container for Collection or delivered to any facility of the Company is Hazardous Waste, Designated Waste, or other waste which is not acceptable for incorporation into the Company' s landfill or for Processing at the Facility, the Company shall have the right to refuse to accept such waste. If the owner cannot be identified or fails to remove the waste, the Company shall arrange for proper disposal , the cost of which shall be an appropriate operating expense under Article III. The Company shall make a -9- good faith effort to recover the cost from the Waste Generator, and the cost of that effort shall also be an appropriate operating expense. ARTICLE III. Collection Rates and Review. Section 3.1 . Service Rates. In connection with the exclusive rights and privileges granted in Section 2.1 , the Company shall have the right to charge and collect the Collection Rates authorized by the City from tenants, occupants and owners of each dwelling unit and Establishment served. The Collection Rates shall be no less than the Company' s fully allocated costs of providing the collection and disposal services and facilities required by this agreement, plus a reasonable return on investment. Section 3. 2. Rate review. The Company shall submit an application for rate review under this Article III, once each three years, commencing September 30, 1988. The complete application shall be submitted not later than September 30 for the three-year period starting January 1 of the next calendar year. The Company shall submit any and all data reasonably requested by the City in the format prescribed by the City. The application ' s format will be generally that set forth in the Joint Refuse Rate Study, as may be more particularly delineated and prescribed by the City. Generally, the application shall : ( 1 ) set forth the actual revenues and expenses of the Company for the most recently -10- completed annual operating period preceding the September 30 application date based on an unqualified opinion audit of annual statements in accordance with Section 4.4 ; ( 2) contain projected operating costs for each of the three 12-month fiscal periods based on actual costs experienced, as modified by fully docu- mented changes in price levels, operations, or experience as between the actual operating period and projected periods of operation. In the event the Company shall fail to meet the aforementioned September 30 date, a revision of rates for the three-year period starting January 1 shall not be authorized until the first day of the first calendar month following a 90-day period from the date that the complete application is submitted. Section 3. 3. Special interim rate review. (a) The Company may apply to the City for consideration of a special , interim rate review based on the occurence of an event or circumstance which jeopardizes the economic operation of the Company. The City may initiate a special , interim rate review at its option. (b) A special application by the Company shall be considered by the City if: (1 ) An event or circumstance occurs which was not reasonably foreseeable , and is extraordinary and not a usual business risk of the Company, or ( 2) An event or circumstance occurs whch is beyond the control of the Company, or -11- ( 3) It is necessary for the Company to make a substantial change in its operation, or substantial capital investment in order to perform its obligations under, this agreement , or (4) Changes to operations are mandated as provided for under Section 5. 4 of this agreement. (c) Any rate review, whether initiated by the City or the Company, will follow the format specified for a regular rate review. If initiated by the Company, the complete application must be submitted at least ninety ( 90) days prior to the date it may become effective. If initiated by the City, the Company shall submit requested data within sixty (60) days of the date that notice is provided to the Company. Section 3.4. Publication of rates. The Company shall provide written notice to subscribers of rate changes. The notice may be provided with, or as part of, a regular billing . In the case of interim rate changes, the Company shall file the intended notice of change with the City Clerk or other official of the City not fewer than 7 days prior to the effective date of the rate change. Section 3.5. Issuance of receipts. The Company shall either prepare and issue formal billings for services rendered or issue receipts for services rendered on a cash basis. The Company shall maintain copies of said billings and receipts, each in chronological order, for a period of 3 years after the date of service for inspection and verification -12- by the City. The Company may, at its option, maintain those records in computer form, on microfiche, or in any other manner, provided that the records can be preserved and retrieved for inspection and verification. Section 3. 6. Franchise fee. In consideration of the exclusive franchise provided for in Section 1 of Article II of this agreement, the Company shall pay to the City 4.8percent ( 4. 89) of the gross revenue derived by the Company from Collection services provided in the City under this agreement. The franchise payment amount shall be computed and paid based on Service Rate billings issued each calendar month , plus receipts for services transacted on a cash basis. Gate collections at any landfill or transfer station and revenue from rental of compactors, balers and similar special handling equipment shall not be included in the computation base. The Company shall prepare and mail its remittance each month not later than 20 calendar days after the end of each month. The remittance will be accompanied by a report setting forth the basis and calculations used for computing the amount paid . The figures used shall coincide with revenues recorded on the general books of account of the Company. Section 3. 7. Exclusions for bad debts. The full gross revenues for Collection services shall be subject to the franchise payment except as specifically exempted in Section 3. 7 and as follows: Bad debt write-offs, less bad debt recoveries. -13- r ARTICLE IV. Records , Reports and Audit. Section 4. 1 . Right to prescribe records. The Company shall maintain such accounting and statistical records as may be necessary to develop the financial statements and reports prescribed by the City of Dublin in accordance with the principles of the Joint Refuse Rate Study and/or modifying or additional requirements specified by the Refuse Rate Review Committee under its authority hereinafter delineated. Section 4. 2. Right to require annual reports. The Company shall submit to the City annual franchised operations financial statements consisting of a balance sheet , related consolidated statement of operations, reports of opera- tions prescribed by the Joint Refuse Rate Study, and such additional financial or statistical data as may be prescribed by the City and reasonably related to these franchised operations. All such statements and reports shall be submitted not later than four ( 4) months following the end of the Company' s annual accounting period. Section 4. 3. Right to inspect records. The City shall have aright to inspect or review the income tax returns, payroll tax reports, specific documents or records required pursuant to this agreement, or any other such records or reports of the Company as may be reasonably necessary to evaluate the annual reports and rate review applications provided for in this agreement. -14- Section 4.4. Right to have consultant review of annual audit. Annual financial statements and reports prepared for the Company and audited and certified by an independent certified public accounting firm mutually approved by the City and the Company shall be made available for review to the independent consultant appointed by the Refuse Rate Review Committee , or by the City if the City is not a member of the Refuse Rate Review Committee. The Company will bear the expense of said audit, but audit fees will be allowed as an operating expense for rate setting purposes. If the Company and City fail mutually to agree on the selection of a certified public accounting firm within five ( 5) months prior to the end of the annual accounting period to be audited, the City shall submit the names of five certified public accounting firms from which the Company shall select one. The Company shall notify the City of its choice not later than fifteen ( 15) days from date of receipt of that list. ARTICLE V. Standards Section 5.1 . Performance. The Company shall perform its services in the City in accordance with the terms of this agreement and with continuing liaison with the representative designated by the City. -15- Section 5. 2. Inspection of operations. The designated representative of the City shall have the right to observe and review Company operations and enter Company premises for the purposes of such observation and review at all reasonable hours with reasonable notice. Section 5. 3. Compliance with law and regulations. Company shall comply with all requirements of all applicable local , state, and federal authorities now in force or which hereafter may be enacted,and with any applicable Legislation of the City existing at the time of this agreement. Section 5.4. Mandated changes. The City may require changes in Collection or disposal methods and the Company shall comply, provided that if such changes result in increased costs to the Company, the Company shall have a right to apply for a rate review and adjustment pursuant to Section 3. 3. Also, the Company will have the right to apply for rate review and adjustment for changes in disposal methods or site operations mandated by any political body which may now or in the future have legal jurisdiction. Section 5. 5. Container size and weight limit. The standard size container for residential and commercial services shall not exceed 32 gallons and the combined weight of the container and contents shall not exceed 75 pounds. The provisions of this section shall not prohibit the Company from providing front loader, drop box or other mechanized container -16- service. The Company may also provide automated or semi- automated residential curb service using wheeled containers where authorized by the City. Section 5. 6. Transfer of loads on public streets. The Company is prohibited from transferring loads from one vehicle to another on any public thoroughfare unless it is necessary to do so because of mechanical failure or accidental damage to a vehicle, or when required by law or public authority. Section 5. 7. Identification and lettering of vehicles. The Company shall letter each vehicle and each Company-owned Collection container used in Collection activities to include a vehicle identification number, the name of the Company, and the local business telephone number of the Company. The lettering size shall be not less than 2-1/2" high except on the Collection containers. Section 5. 8. Packer equipment. The Company shall use, in the Collection of Solid Waste, modern garbage Collection motor vehicles having water-tight bodies designed to prevent spillage or overflow therefrom. The Company shall maintain the outside of the bodies in a clean and sound mechanical condition and shall clean and wash the inside of the bodies frequently enough to keep them reasonably odor free. The Company shall also operate the vehicles in a manner so as to ensure that the contents thereof do not spill or overflow onto city streets or highways. -17- Section 5. 9. Service interval . The Company shall provide residential and commercial pickup service not less than once per week. Commercial establishments may request service up to five days per week. ARTICLE VI. Joint Solid Waste Committee Section 6.1 . Delegation of rights and authority. The Company shall support an application by the City to become a member of the Refuse Rate Review Committee. The City, subject to acceptance as such member, designates the Committee to exercise certain rights and authority on behalf of the City, and the Refuse Rate Review Committee or Coordinating Jurisdiction may be appropriately substituted where the City is designated with respect to certain provisions of this agreement hereafter delineated. Section 6. 2. Authority of Joint Solid Waste Committee. The Refuse Rate Review Committee shall function as an advisory body to the City for purposes of evaluating Company operations and for rate setting purposes. The Committee, in the person of the officials of the Coordinating Jurisdiction or designated representatives of the Committee, shall exercise all those rights given to the City under this agreement with respect to the following sections of this agreement: Art. III , Sec. 3. 2 - Rate review Art. III, Sec. 3. 3 - Special .interim rate review Art. IV, Sec. 4.1 - Right to prescribe records -18- Art. IV, Sec. 4. 2 - Right to require annual reports Art. IV, Sec 4.3 - Right to inspect records Art. IV, Sec. 4. 4 - Right to require annual audit Also, the Committee may exercise any rights of the City under any other section of this agreement which the City chooses to delegate to the Committee. ARTICLE VII. Miscellaneous Provisions. Section 7. 1 . Enforcement. Each party agrees to do any act, including taking any administrative or legal action, as is reasonable and necessary for the continued enjoyment by all parties of the benefits of this agreement- during its full term, or any extension thereof , regardless of any change in available methods or processes for the Collection, handling, disposal or resource recovery of Solid Waste or the manner in which these acts are performed. The City agrees to take such actions as necessary to ensure the continued exclusivity of the franchise. Each party agrees to execute and deliver any instruments and to perform any acts that may be necessary or reasonably requested in order to give full effect to this agreement provided such instruments or acts are not inconsistent with, or create obligations in addition to those obligations created by the terms of this agreement. -19- Section 7. 2. No added taxes. No special licenses, taxes or other burdens shall be levied against the Company in addition to the franchise fee . This provision shall not operate in any way to prohibit the City and the Company from adjusting the franchise fee rate set herein, or to prohibit the City from adopting Legislation implementing new types of taxes or licenses or adjusting .existing rates or schedules which are generally applicable to all businesses. Any such new types of general taxes or licenses or adjustments to existing rates or schedules shall be allowed as operating expenses for rate setting purposes, and if such changes result in increased costs to the Company, the Company shall have the right to apply for a rate review pursuant to Section 3. 3 of this agreement. Section 7 . 3. Surety Bond. The Company hereby agrees to furnish simultaneously with the execution of this agreement a surety company bond in the sum of Fifty thousand dollars ( $50, 000) , in a form to be approved by the City. Said surety company bond is to be payable to the City and conditioned and guaranteed for the faithful performance by the Company, its employees and agents. Section 7.4. Hold harmless. The Company is an independent contractor for all purposes contemplated by this agreement and the Company shall at all times protect , defend, indemnify and save harmless the City, its officers , agents and employees, past, present and future, from -20- and against all liabilities, obligations, claims, damages, penalties, causes of action, costs and expenses ( including , without limitation, reasonable counsel fees and expenses) imposed upon or incurred by or asserted against the City of such officers , agents or employees on account of (a) any failure of the Company to comply with any of the terms of this Agreement or (b) any loss or damage to property or any injury to or death of any person that may be occasioned by the Company' s operations under the franchise granted herein. Section 7. 5. Liability Insurance. The Company shall carry automobile , public liability and property damage insurance covering the operation of all vehicles of the Company, and blanket, all risks, liability insurance including excess limits on the automobile coverage. The basic auto policy shall have minimum limits of $100, 000 for injury to one person , $300,000 for injury to more than one person, and $25, 000 property damage. The blanket policy shall have a minimum limit of $3, 000,000. The policies shall name the City of Dublin, its officials, agents , and employees as additional insured parties and a copy of insuring agreements shall be furnished to the City of Dublin for approval by the City Attorney. Section 7.6. Services to jurisdiction. The Company shall provide to the City, without fee , those services described in Schedule 1 to this Agreement and such services as shall henceforth be established or altered by -21- agreement of the parties. The cost of providing those services shall be allowed as an operating expense for rate-setting purposes . Section 7 . 7. Notices. Any notice which either party is required to give or which either party may choose to give to the other party shall be in writing . Such notice shall be served either by personal delivery to a managing officer of the other party, by personal delivery to the principal office of the other party as set forth below, or by deposit in the United States mail as registered or certified mail enclosed in a sealed envelope with postage fully prepaid addressed to other party at its address as follows: City: Richard Ambrose, City Manager City of Dublin 6500 Dublin Boulevard P. 0. Box 2340 Dublin, CA 94568 Company: Peter Borghero, President Oakland Scavenger Company 2601 Peralta Street Oakland, California 94607 Such address may be changed from time to time by either party by giving notice as herein provided. Section 7. 8. Rates. The rates shall be established by Resolution of the City Council pursuant to this agreement and the Ordinance Regulating Solid Waste Management . -22- Section 7. 9. Ownership of refuse. It is. expressly understood that all Solid Waste that is collected or received for disposal by the Company shall be the property of the Company. Section 7.10. Distribution of proceeds of city enforcement efforts. If the City, or any legal representative of the City, recovers, by an actual or potential civil action, through settlement, judgment or otherwise , any proceeds intended to replace any loss of revenues to the City' s Solid Waste management and disposal system, the City shall pay such proceeds, less the reasonable costs of collection, to the Company within 15 days of their receipt. Such proceeds shall then be treated as revenues under Article III. ARTICLE VIII. Construction of Agreement. Section 8.1 . Amendments. This agreement constitutes the entire understanding between the Company and the City with regard to the subject matter contained herein. No amendment to this agreement shall become effective unless it is set forth in writing and duly authorized and executed by the Company and by the City. Section 8. 2. State Law. This agreement shall be governed by and construed in accordance with the laws of the State of California. -23- Section 8. 3. Waiver. Neither the Company nor the City shall be deemed to have waived any terms, condition, or pledge of this agreement unless such waiver is in writing and signed by the waiving party. A failure by the Company or the City to insist upon strict performance of any term, condition , or pledge in this agreement shall not be construed as a waiver or relinquishment of such term, condition, or pledge , unless such waiver is in writing and signed by the waiving party. Any such written waiver shall be confined to the terms specifically contained therein. Section 8.4. Execution in counterpart. This Agreement may be executed in counterparts , either of which shall be regarded for all purposes as a duplicate original . Section 8. 5. Severability. In the event that any provision of this agreement shall , for any reason, be determined to be invalid , illegal and unenforce- able in any respect, the parties hereto shall negotiate in good faith and attempt to agree to such amendments, modifications or supplements to this agreement that , to the maximum extent practicable in light of such determination, shall implement and give effect to the intentions of the parties as reflected herein, and the other provisions of this agreement shall , as so amended, modified or supplemented, or otherwise affected by such action, remain in full force and effect. -24- ARTICLE IX. Termination. Section 9.1 . Assignment of agreement rights. The Company may assign and transfer all or any part of its rights and obligations under this agreement, subject to written consent by the City, which consent shall not be withheld unreasonably. No consent shall be required for any assignment to a person directly or indirectly controlling , controlled by or under common control with the Company, provided that the assignee is financially capable of carrying out all obligations of the Company under this Agreement. Section 9 . 2 Effect of breach. a . If the Company fails or neglects to comply with any of the terms or provisions of this agreement or any laws, ordinances or regulations above referred to for a period of thirty ( 30) days after having been notified in writing to do so on the order of the governing body of the City, then after a hearing upon ten (10) days written notice to the Company, the City shall be entitled to terminate this agreement, which remedy shall not be deemed an election and shall be in addition to any and all rights and remedies against the Company which the City may have by law under this agreement. b. Each party specifically recognizes that damages is an inadequate remedy for default of this agreement and agrees that the other is entitled to bring suit for injunctive relief, mandamus, or specific performance or to exercise other legal or equitable remedies to enforce the obligations and covenants of -25- this agreement. For purposes of this section, all cities participating on the Refuse Rate Review Committee and having exclusive franchise agreements with the Company for solid waste collection and disposal shall be deemed third-party beneficiaries of all such agreements. Section 9. 3. Attorneys Fees. In the event that either party brings any legal action against the other for enforcement of this agreement, the prevailing party shall be entitled to recover its reasonable attorneys fees and expenses of litigation. IN WITNESS WHEREOF, the parties hereto have caused this contract to be executed on the day and year first above written. City of u lin Oakland Scavenger Company C fla yor President ATTEST: I City Clerk APP OVED AS TO FORM: City Attorney -26- SCHEDULE 1 Services to be provided to the City of Dublin at no charge pursuant to Section 7 . 6 . Services to jurisdiction. The City shall reserve the right to request the elimination of free services at any of the locations through a written request by the Director. The following are all locations where governmental activities are taking place: Quantity Type of Service-Weekly Location 1 3 yard bin 7494 Donahue (Fire Station No. 1) 1 6 yard bin Dublin Sports Grounds 1 3 yard bin 7051 Dublin Blvd (DSRSD Offices ) 1 2 yard bin it if " " If 1 2 yard bin 8151 Village Parkway (Valley Swim Ctr) 2 4 yard bins 11600 Shannon Avenue (Shannon Park & Community Center) 1 4 yard bin (on wheels) Scarlett Court Terminus (City Corporation Yard) "Exhibit A" Letter of Intent Dated February 20, 1986 By and Between the City of Dublin ("City") and Oakland Scavenger Company (OSC) Background The Dublin San Ramon Services District was the agency responsible for the solid waste franchise in the City of Dublin between July 1, 1985 to March 31, 1986. The Board of Directors elected not to implement an 11 percent rate reduction in commercial fees as recommended by the Refuse Rate Review Committee (RRRC) . If the recommendation had been implemented it is estimated that approximately $77,000 would have not been realized as profit by Oakland Scavenger Company (OSC) . The exact amount can only be determined after all collections are completed on billings through March 31, 1986. It is the belief of both parties that this windfall should not be spread over the return of investment realized as a benefit by all communities serviced by OSC. The benefit should be retained within the community in which it was generated. Definition of Amount of Funds It is proposed that OSC shall prepare documentation of the amount of the total gain realized between July 1, 1985 and March 31, 1986 due to the fact that the rate reduction was not implemented. OSC shall take steps to have the proposal reviewed by the RRRC. The current estimate of available funds is approximately $77,000. Proposed Use It is proposed that these funds be utilized to provide for two (2) residential clean-ups each year. These clean-ups would be in addition to the two included in the rates for residential service. The cost of the first two clean-ups shall not exceed $8,000 for each clean-up. OSC would provide the City with an ongoing accounting of the balance remaining. As OSC provided these services the cost would be deducted from the existing balance and appropriate documentation would be provided. Nothing shall prevent the two parties from determining other uses for these funds which are mutually agreed to. Intent It is the intent of both parties to enter into a written agreement based on this letter of intent, once final details and necessary approvals are received. For For Oakland Scavenger Company: Peter W. Snyder, MYyor Pet orghero, Presi dent z z //8e, -�/- �>( 'ate ate