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Home My WebLink About6.5 Attachment 5 JOINT REFUSE RATE REVlEW COMMITTEE REVlEW OF OAKLAND SCAVENGER COMPANYS 1992 RATE APPLICATION * * * December 16, 1991 RECEIVED DIC 18 1991 CiTY OJ- DUBLIN This report is printed on recycled paper. . 2--'~ HILTON FARNKOPF & HOBSON I - r3 - q 1.- to .5' G'X h 1 D I k:- 5 . r.e-K-ts J-o '. [:xh,bl-t 2- Iv? IOJ I 8 . J Section I. II. III. IV. v. VI. VII. Appendix A Appendix B Appendix C Appendix D JOINT REFUSE RATE REVIEW COMMITTEE REVIEW OF OAKLAND SCAVENGER COMPANY'S 1992 RATE APPLICATION Table of Contents Description Executive Sununary Background Scope of Review Divisional Rate Application Jtuisdictional Rate Application Comparable Rate Survey Recommendations July 15, 1991 Divisional Rate Application "Recommendations Regarding Oakland Scavenger's Return on Equity" dated November 5, 1991 August 15, 1991 Jurisdictional Rate Application ~ 1 9 15 17 35 47 m Altamont Equity Adjustment Letter dated January 30, 1991 SECTION I . EXECUTIVE SUMMARY Backerormd In 1990, the jurisdictions increased rates by 16%. This was the the first increase in over six years. In 1991, the Joint Refuse Rate Review Committee (Committee) recommended a 30% across-the-board rate increase to asc's collection rates. Even with the 30% increase to collection revenues, the Committee anticipated that sufficient revenues would not be generated to completely eliminate the accumu- lated balancing account deficit. The 1991 ending deficit balance was projected to be $8.0 million. ' Several important events have impacted OSC's operations since the last rate review. The Alameda County Measure D Initiative was approved by the voters on November 6, 1990. This initiative added $6 per ton to the County landfill rates to provide for County recycling programs. On November 6, 1991, the Superior Court issued a final ruling that the Measure D surcharge was an illegal tax and that the County should stop collecting the revenue. As a result, the rate increase implemented last year to recover the Measure D surcharge from the ratepayers is now generating revenues that the jurisdictions may choose to use in different ways. For purposes of this rate application, each jurisdiction's staff has stated whether the revenues are to be returned to the jurisdiction or applied to reduce their share of the balancing account deficit. - In addition, except for within the cities of Alameda and Newark, asc will not achieve a 30% increase in revenues in the jurisdictions, despite a 30% increase in rates. This is primarily due to a decrease in the commercial and roll-off business that asc attributes to the general economic recession in Alameda County. Finally, on March 20, 1991, the Fremont City Manager stated at a meeting of the Alameda County City Management Association that the Tri-Cities would be with- drawing from the Committee before the next rate review unless the jurisdictions agreed to establish rates effective January 1, 1992, based on each jurisdiction's cost of service. aac submitted a divisional rate application to the Committee on July 15, 1991, seeking overall revenue increases of 13% in 1992, 13% in 1993, and 10% in 1994. OSC projected that these revenue increases would be sufficient to reduce the deficit balancing account to zero by the end of 1994 and provide a 1992 after-tax return on equity of 17%. Then, on August 15, asc submitted a jurisdictional rate application that showed revenue increases within each jurisdiction based on its estimated cost of service. Scone of Review aUI' review was conducted in accordance with the June 18, 1991 contract with the Committee. OSC's rate application was prepared and submitted in two parts: a divisional rate application similar in format to previous rate applications; and, a jurisdictional rate application that showed the divisional rate applicationallo- cated to each of the jurisdictions. 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. aur review was based on OSC's July 15, 1991, and August 15, 1991, projections of the results of operations for the three years ending December 31, 1994. The actual results of operations will usually differ from projections, because events and cir- cumstances frequently do not occur as expected, and the difference may be signif- icant. Maior Findin!!s 1991 Balancing Account OSC projected the 1991 balancing account to be $22.5 million, or $14.5 million higher than previous projections. Our November 19, 1990, report projected a December 31, 1991, balancing account deficit of approximately $8 million. In its current rate application, OSC has pro- jected a balancing account deficit of $22.5 million, or an increase of $14.5 million. According to asc, during 1990 and through 1991, they experienced a sharp down- turn in business, especially in drop-box service and, to a lesser degree, commer- cial service. In addition, public disposal at asc's landfills decreased substan- tially. These revenue shortfalls represent a majority of the increase in the balanc- ing account deficit, or approximately $11 million. In addition, OSC reported that actual 1990 expenses were greater than projected by $1.4 million, or 2%, despite the effects of the recession. Major components of this change include: · The acceleration of hires planned for 1991 into 1990 to comply with increas- ing regulatory requirements at OSC's landfills and transfer station; · Higher daily cover expense at the Durham Road Landfill; · Higher fuel and oil expenses; and, · Higher accident claims in the Northern Division. Finally, OSC has projected 1991 expenses to exceed previous projections by $1.0 million. Major components of this increase include increases in disposal-related costs, data processing and wages, offset by savings in worker's compensation 2 insurance expense, and depreciation expense due to the delay in budgeted capital acquisitions. 1992 Projected Revenue Requirement OSC projected the 1992 revenue deficit to be $10.1 million, or $3.7 million higher than previous projections. OSC revisedits 1992 projections made last year, as shown in Table 1-1 below: Table 1-1 1992 Projections ($OOOs) Last Current Y.e.a.r.l Ye..aI: 2 Difference Percent Revenues 94,605 103,148 8,543 9% Expenses 90,448 102,765 12,317 14% Return on Equity (pre-tax) 10.530 10.437 mID (1%) Revenue Requirement 100,978 113,202 12,224 12% Surpl us/(Defi ci t) (6,373) (10,054) (3,681) 58% 1 1992 projections from asc's 1991 rate application. 2 1992 projections from asc's 1992 rate application. Revenues Collection revenues have increased $8.5 million over the amount anticipated by asc in its 1991 rate application that included a requested 16% increase. The increase results from service rates being increased in 1991 by 30% (or 14% more than requested to cover Measure D and other unanticipated regulatory fees), offset by lower revenues due to a downturn in commercial and roll-off activity. EXDenses Projected expenses are $12.3 million higher than previously projected. Over $7 million of this increase is related to Measure D and other regulatory fee increases not anticipated by asc in the previous projection. An additional $2.0 million is related to higher franchise fees generated by the actual 26% revenue increase in 1991 and OSC's requested 13% rate increase in 1992. The remaining increase of $3.3 million is due to differences in actual expenses and changes in manage- ment's plans regarding new hires and capital. 3 Return on Equi ty The proje.cted after-tax return on equity of 17% results in a pre-tax profit of $10,437,000, or $93,000 less than previously projected. This is primarily due to a change in OSC's tax rate from 37% to 35%. Revenue and Expense Adjustments The proposed adjustments reduce the 1991 balalwing account deficit by $5.8 mil- lion, and the 1992 projected expenses by $4.8 million. We reviewed asC's revised 1991 and 1992 projections for reasonableness. During the course of our review, we identified several areas that we believe warrant adjustment because of one of the following general reasons: · Actual expenses through September, 1991, do not support OSC's projection of annual expenses; · Errors were made in the calculation of the projections; · The projected expense was not a reasonable and necessary cost that should be paid by the ratepayers; · Committee policy does not allow certain expenses for rate purposes; or, · Jurisdictions have given OSC different direction regarding the disposition of Measure D funds than was assumed in the preparation of the rate appli- cation. Return on Equity The Committee set the allowed 1992 after-tax return on equity at 10%, or $2.9 mil~ lion less than requested by OSC. During each rate review, the Committee determines a reasonable rate of return to be allowed OSC in the coming year. That determination is based on several fac- tors, including: · The returns achieved by large publicly-held waste management companies; · The returns achieved by private waste management companies as reported in the annual Robert Morris Associates' (RMA) survey; · The returns granted by other regulatory agencies to solid waste companies; and, · The Committee's assessment of the quality of service provided by OSC to the jurisdictions' ratepayers. 4 Based on the Committee's analysis, as shown in Appendix B, we have revised the 1992 return on equity to 10%, or $3.9 million. This is $2.9 million less than the after-tax return requested by OSC. This return may be changed in future years based on the Committee's criteria as documented in Appendix B. When mea- sured on a pre-tax operating ratio basis, the resulting profit is equivalent to a 94.3% operating ratio, which is at the low end of the range of profits allowed by other regulatory agencies. 1992 Overall Rate Increase Required The required rate adjustments by jurisdiction range from a decrease of9.4% in Dublin to a 52.6% increase in Piednwnt. After consideration of the adjustments noted above, an overall rate increase of 17.7% would be sufficient to reimburse OSC for the cost of operations, provide a 10% return on equity (or 5.7% profit on expenses), and eliminate the balancing account deficit in one year. However, because of the decision to set rates for 1992 based on each jurisdiction's cost of service, rate increases for each jurisdiction will differ from this overall rate increase based on whether it is relatively more or less expensive to service its cus- tomers. Table 1-2 shows the rate increases by jurisdiction, after allocation of the total 1992 revenue requirement and 1992 balancing account deficit to each of the jurisdictions. Negative numbers indicate that those jurisdictions could decrease rates by the percentage indicated and still generate sufficient revenues. The jurisdictional rate adjustments range from a decrease of 9.4% in Dublin to a 52.6% increase in Piedmont. In general, we do not recommend that all of the jurisdictions adjust rates in 1992 by the percentages necessary to make asc whole for the balancing account. Using aakland as an example, ifrates were increased by 24.9% in 1992 and 1992 revenues and expenses are as projected, the rates going into 1993 would generate excess revenues. A rate decrease might then be necessary in 1993. In order to smooth the rate impact, a rate increase of between 3.1% (for current operations only, with no payment towards the balancing account deficit) and 24.9% (to repay the entire balancing account deficit in 1992) would be appropriate. The exact increase would depend on over how many years Oakland wished to repay its share of the deficit. (In its rate application, ase requested that the deficit be repaid over three years.) This decision should be made by each jurisdiction based on its local circumstances. 5 ~I .-I t"-IO QO 0) r- ;. 0 ~i ~ .-I .-, 0 ""'" si 0) IQlD lD .-I CX;l M C') &3 I,(,) 0 .-IR ' .... 0)" .... 0 ..;. .... .... l:'l . ~. .... ~- l:'l .... ~ ~ "';' ...... ~I 0 .... CO .... M "<1' I,(,) CO ~i ~ t"- .-. CO lD ~I ~ ~"<1' I,(,) CO .... 0.... C') .... ~ 0) CO 0) C')~ C') ~ lD OC') "<1' I,(,) 0) "<1'R , , "<1'. "<1'. 1,(,). ~ e """,. "';' ~I .... C') 0 I~! ~ I~.! 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S 'tl III = Gl IS) IlIm .5 > > 0 IS) ]~ a III 0 :l C . S m. Gl +> ~ .., ~o III IIIl "'''Cl .!:l t t.l .!:l c: 5 III c: 1II+>l-l = i -; III 8- ~ Gl ~- g.~ = IIIl '1: k .... g:: o IIIl > ~ .... !i ~~ .... ~e '; IIIl ~ 'tlm ~ &! 'tl 0 &!o ~ &! <l-l <~ ~ ~ N~ ..;. to as ~c.;~ 0 ~ ~ c.; ..;. to .-I .... .... .... .... .... ,:::: Recommendation.c; The Committee's policy and rate recommendations for the 1992 rate application are summarized below: 1. The impact of the aakland Hills Fire should be deducted from or charged to the 1991 balancing account and charged to Oakland's jurisdictional rate application in 1992, as necessary. 2. Landfill closure and post-closure maintenance costs should be excluded from OSC's allowable expenses pending a detailed legal and technical review of the basis for these costs. We recommend that such a review be .. performed during 1992. 3. Legal costs incurred in 1989.90 related to the research, litigation, and negotiation of asc's obligation to pay the plaintiffs attorney's fees in connection with the Bonilla lawsuit should be disallowed as a franchise expense. 4. Depreciation on all assets, including capital equipment, should be calculated on a straight-line basis beginning in 1992. 5. The Committee's costs of rate reviews, special studies, legal reviews and administration should be included in asc's rate application in 1992 as an allowable expense. 6. Capital assets at the Durham Road Landfill should be depreciated over the useful lives of the assets, not the remaining life of the contract with the Tri- Cities. 7. Charitable contributions made by asc should be disallowed as a franchise expense. 8. The Committee should reserve the right to perform further analysis of the 83 franchised employees hired in 1990. We recommend that this analysis be performed in 1992. 9. Common equipment assets should be included in the Altamont adjustment to determine beginning equity as described in our letter to the Committee dated January 30, 1991 (see Appendix D). 10. The allowed return on equity for 1992 should be set at 10%. 11. The results of OSC's allocation methodology, as adjusted, to derive the jurisdictional rate application should be accepted as reasonable for the 1992 rate year. OSC should be directed to collect sufficient detail information during 1992 to improve the allocation statistics used. 7 12. The Committee should consider changing the methodology for calculating allowable profit to an operating ratio in future rate applications, because of the change toa jurisdictional cost of service approach to setting rates. 13. The 1991 balancing account should be allocated to each jurisdiction with ~ one-half of the balance based on its share of 1992 expenses and one-half based on its proportionate contribution to the 1992 deficit. 14. Each jurisdiction should adjust its rates by a percentage that lies between that necessary for current operations and that required to make asc whole for the 1991 balancing account deficit. The exact adjustment should be determined by each jurisdiction based on its local circumstances. 15. Recommendations forwarded by the Committee to asc from the Management and Operations Review report dated November 25,1991, should be monitored by the Committee in 1992 to ensure compliance. 8 SECTION II - BACKGROUND 1991 Rate Review Results At the conclusion of our review of the aakland Scavenger Company's caSC's) 1991 rate application, we recommended, and the Joint Refuse Rate Review Committee (Committee) approved, a 30% across-the-board rate increase to OSC's collection rates. This rate increase followed a 16% increase the previous year that was the first increase in over six years. Last year's 30% rate increase was composed of a 16% increase for OSC's opera- tions and maintenance costs (including capital depreciation), a 13% increase for the impact of Measure D, and a 1% increase for the Alameda County Facilities Management Fee increase. Even with the 30% increase to collection revenues, the Committee anticipated that sufficient revenues would not be generated to com- pletely eliminate the accumulated balancing account deficit. The 1991 ending deficit balance was projected to be $8.0 million. Subsequent to the publication of our report on the 1991 rate application, several events transpired that had an impact on asc's results of operations and prepara- tion of the 1992 rate application. These events are summarized below. ~easure D Implementation The Alameda COWlty Measure D Initiative was approved by the voters on November 6, 1990. This initiative added $6 per ton to County landfill rates to pro- vide for County recycling programs. As stated above, the January 1, 1991, rate increase included the impact of Measure D on collection rates. On January 3, 1991, the City of Dublin filed a lawsuit against Alameda County, the County Board of Supervisors, and the County Solid Waste Management Authority. Dublin was joined in the lawsuit by Oro Loma Sanitary District and the City of Pleasant on. The suit argued that Measure D was illegal because it was a special tax imposed without a two-thirds vote, it was pre-empted by the California Integrated Waste Management Act of 1991, and it was duplicative of local recycling programs. The $6 per ton Measure D fee went into effect on March 20, 1991. OSC began col- lecting the additional fee on each ton of waste disposed of at the Davis Street Transfer Station by Alameda County residents, businesses, and collection vehi- cles from the Northern and Central Divisions. In addition, the fee was assessed on Dublin tonnage at the Altamont Landfill and on Livermore tonnage at the Vasco Road Landfill. The fee was not assessed at the Durham Road Landfill, because it is located within the City of Fremont and not subject to the County ini- tiative. Tonnage imported from outside Alameda County was also exempted from the charge. 9 Then, on August 16, the Superior Court issued a preliminary ruling that the Measure D surcharge was an illegal tax and that the County should stop collect~ ing the revenue. The final ruling was not signed until November 6, 1991, due to negotiation of a settlement among the parties regarding the disposition of funds collected and termination of the collection of funds during the appeal process. - Thus, on November 7, 1991, OSC stopped collecting the $6 per ton fee. 1991 Rate Increases bv Jurisdiction As stated above, the Committee recommended a 30% rate increase to be effective January 1, 1991. However, several jurisdictions were unable to implement the required increase by January 1 or implemented an increase that differed from that which had been recommended. Table 2~1 shows the amount and timingof the rate increases actually implemented by each jurisdiction. 1 0 Table 2~1 1991 Rate Increase by Jurisdiction Effective Net Jurisdiction Ooerations Measure D ACWMA Other lli!1&.. Increase Northern Division Oakland 16.0% 13.0% 1.0% 0.5%1 4/1/912 30.5% Alameda 11.0%3 13.0% 1.0% 1/1/91 25.0% EmeryviIle 16.0% 13.0% 1.0% 1/1/91 30.0% Piedmont 16.0% 13.0% 1.0% 1/1/91 30.0% Albany 16.0% 1.0% 2.0%4 1/1/91 13.0% 4/1/91 32.0% Central Division Hayward 16.0% 13.0% 1.0% 4.0%5 4/1/912 34.0% Oro Loma 16.0% 13.0% 1.0% 1/1/91 30.0% Castro Valley 16.0% 13.0% 1.0% 1/1/91 30,0% Livermore/Dublin Division Livermore 15.6%6 13.0% 1.0% 4/1/912 29.6% Dublin 16.0% 0.0%7 1.0% 12.0%8 111191 29.0% Southern Division, Fremont 16.0% 13.0%9 1.0% 1/1/91 30.0% Union City 16.0% 13.0%9 1.0% 1/1/91 30.0% Newark 16.0% 13.0%9 1.0% 1/1/91 30.0% 1 Additional 0.5% increase was for the City's household hazardous waste fee. 2 The City implemented its rate increase effective April!, 1991. A retroactive surcharge was applied to each of the last three quarters to make up for the first quarter revenues. Because late implementation ofthe 1990 recommended increase of 16% resulted in a 21% increase to Alameda rates, only an 11% increase in 1991 rates was necessary to generate the required revenues. Additional two percent (2%) increase was for Albany's AB 939 expenses. Additional 4% increase was for the City's curbside recycling program. Livermore disallowed certain expenses related to an underground tank remediation that had been allowed by the rest of the jurisdictions. This reduced the amount of the required rate increase by 0.4%. Due to the lawsuit filed by Dublin on January 3, 1991, challenging the legality of Measure D, no increase was granted for Measure D. Represents amount projected in our 1991 report as necessary to eliminate the accumulated deficit by the end of 1991. This amount deemed an increase to the City's franchise fee after the City concluded that Measure D did not apply to the Durham Road Landfill. 3 4 5 6 7 8 9 1 1 Table 2-2 shows the projected 1991 revenues by jurisdiction, including the rate increases shown above, compared to actual 1990 revenues. Table 2-2 1990 Actual vs. 1991 Projected Revenue by Jurisdiction ($OOOs) 1991 Proiectpd Difference Pereent 34,336 7,576 28% 6,895 1,665 32% 1,820 238 15% 893 183 26% 1,219 234 24% 13,155 2,665 25% 7,721 1,348 21% 3,366 695 26% eJurisdiction 1990 Actual Northern Division aakland 26,760 Alameda . 5,230 Emeryville 1,582 Piedmont 710 Albany 985 Central Division Hayward Ora Loma Castro Valley Livermore/Dublin Division Livermore1 Dublin Southern Division Fremont Union City Newark TotaI2 10,490 6,373 2,671 4,248 1,915 12,109 2,990 ~ 78,640 5,050 802 19% 2,391 476 25% 15,232 3,123 26% 3,831 841 28% ~ 809 31% 99,295 20,655 26% 1 Excludes Livermore Recycling, which was changed to a non-franchised operations in the first quarter of 1991. 2 Excludes miscellaneous other revenue of $20,000 not specifically assignable to a jurisdiction. As shown in Table 2-2, except within the cities of Alameda and Newark, OSC will not achieve a 30% increase in revenues, despite a 30% increase in rates. This is primarily due to a decrease in the commercial and roll-off business that OSC attributes to the general economic recession in Alameda County. (See further discussion in Section IV - Division Rate Application.) 12 Jurisdictional Rate Annlication On March 20,1991, the Fremont City Manager stated at a meeting of the Alameda County City Management Association that the Tri-Cities would be withdrawing from the Committee before the next rate review because of the subsidy of collection and disposal services of other jurisdictions by the Tri-Cities. However, at a meet- ing of the Committee the following day, Fremont's representative stated the Tri- Cities' willingness to remain in the Committee if the jurisdictions agreed to estab- lish rates effective January 1, 1992, based on each jurisdiction's cost of service. Following significant discussion over two meetings, the Committee asked asc to prepare the 1992 rate application on a jurisdictional cost of service basis, showing revenues and expenses for each jurisdiction, with the allowed return on equity allocated to each jurisdiction based on its share of expenses. asc proposed an approach to developing the jurisdictional rate application for 1992 that, with a few modifications, was approved by the Committee. Agreement was reached regard- ing a time table to allow the Committee to approve rate adjustments by January 1, 1992. Mana!2'ement and Onerations Review During its discussions regarding the 1991 rate application, the aakland City Council required that a management and operations review be performed before they would consider the next rate application. The Committee asked us, with SCS Engineers, to develop a scope of work for this review, designed to determine whether there were opportunities for GSC to improve its management controls, increase operational efficiency, and improve the delivery of collection and disposal services. We signed an agreement with the Oro Lorna Sanitary District on June 18, 1991, to perform the review on behalf of the Committee. The review was performed dur- ing July and August and a draft report was delivered to the Committee on September 25, 1991. The report identified over $1,800,000 in cost savings that could result from changes to asc's operations. In addition, several other recommendations were made that could result in other, although currently unquantifiable, savings. (See the final report dated November 25,1991, for details.) The Committee directed the Chairman to send the report to asc with a cover let- ter from the Committee directing OSC to take specific action with regard to the recommendations. We have been directed to include an adjustment disallowing two positions in the 1992 rate review. In addition, based on information included in the report regarding headcount changes between 1989 and 1990, the Committee asked for explanations from OSC for the significant increase in personnel. This is discussed further in Section IV - Divisional Rate Application. 1 3 Oakland Hills Fire On actober 20>> 1991, a fire in the Oakland hills destroyed thousands of single family and multi-family structures. The fire occurred in an area serviced by three-person collection crews. The fire's impact on asc's revenues and expenses is not known. It is certain that at least for the next year, the majority of the residences will be under construction and not subscribing to regular collection service. Although the clean-up contract was awarded to Kaiser Engineering, this loss in revenue may be offset in part by an increase in OSC's roll-off collection activity. We requested additional information from OSC regarding the impact of the fire. At the time that this report was prepared, that information had not been received. We were directed by the Committee to ignore the impact in detennining rates for 1992 and capture the ne~ difference in revenues and expenses in the balancing account. 14 SECTION ill . SCOPE OF REVIEW Our review was conducted in accordance with the June 18, 1991 contract with the Committee. OSC's rate application was prepared and submitted in two parts: a' divisional rate application similar in format to previous rate applications; and, a jurisdictional rate application that showed the divisional rate application allo- cated to each of the jurisdictions. Our procedures for reviewing the divisional rate application included: . Reviewing the rate application for mathematical accuracy and compliance with the rate review procedures; . Agreeing the rate application to OSC's audited 1990 financial statements; . Reviewing the revenue and expense projections contained in the application for reasonableness in terms of OSC's prior experience and our knowledge of current industry trends; . Calculating the approved profit, based on a 10% return on franchised equity; and, . Calculating the cumulative excess/deficit income from operations for the period ending December 31,1991. Our procedures for reviewing the jurisdictional rate application included: . Reviewing the allocation bases for each expense line item for reasonable- ness; . Evaluating the support for the allocation bases for reasonableness and reli- ability; . Reviewing the .methodology and allocation of other items (adjustments, profit, etc.) for reasonableness and accuracy; . Testing the allocation of revenue and confirming achievement of revenue increase requirements; . Determining the disposition of Measure D funds; . Determining the allocation of the balancing account; . Calculating the required rate increases by jurisdiction; and, . Recalculating representative rates resulting from the required revenue increase and comparing these to rates in other Bay Area communities. 1 5 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 asc's July 15, 1991, and August 15, 1991, projections of the results of operations for the three years ending December 31, 1994. The actual results of operations will usually differ from projections, because events and cir- cumstances frequently do not occur as expected, and the difference may be signif. icant. 1 6 SECTION IV .. DIVISIONAL RATE APPLICATION OSC Rate Increase Reouest ose submitted a divisional rate application to the Committee on July 15, 1991, seeking overall revenue increases of 13% in 1992, 13% in 1993, and 10% in 1994 (see Appendix A). OSC projected that these revenue increases would be sufficient to reduce the deficit balancing account to zero by the end of 1994. ase claimed that these revenue increases were necessary to cover the projected 1991 balancing account deficit, provide a 1992 after-tax return on equity of 17%, and cover its cost of operations, including landfill closure and post-closure costs. Revised 1991 B::Il::1nMnl! Account Proiections Our November 19, 1990, report projected a December 31, 1991, balancing account deficit of approximately $8 million. In its current rate application, OSC has pro- jected a balancing account deficit of $22.5 million, or an increase of $14.5 million. The increase was due to the following factors, according to OSC: Factor ($ millions) Recession 1990 collection revenues less than projected $1.4 1991 collection revenues less than projected 6.9 1990 public disposal revenues less than projected 0.6 1991 public disposal revenues less than projected 2.1 Measure D expense less than projected . (2.4) Subtotal 8.6 59% Disputed Costs Closure/post-closure costs previously disallowed 2.5 Durham Road Landfill expansion previously disallowed 0.7 Altamont adjustment per asc's methodology .Q.& Subtotal 3.5 24% Budget Overruns 1990 expenses greater than expected 1991 expenses greater than expected 1.4 1.0 Subtotal M 17% Total $14.5 100% 17 Factors Leading to Increase Recession During 1990 and through 1991, ose experienced a sharp downturn in business, especially in drop-box service and, to a lesser degree, conunercial service. In addition, public disposal at aBC's landfills decreased substantially. These rev- enue shortfalls represent a majority of the increase in the balancing account deficit, or approximately $11 million. Reductions in service have led to corresponding reductions in tonnage-related costs. Measure D fees were approximately $2.4 million less than projected. This reflects a decrease in tonnage of approximately 150,000 tons (or 10%) from what had been projected last year. In addition, aBC's 1991 projection did not include Measure D expense through March 19, 1991, due to the delay in the start of Measure D. Dis'Outed Costs The Committee disallowed closure/post-closure costs in last year's rate applica- tion, pending a detailed review of the cost estimates by the Conunittee. OSC's position is that these costs are reasonable and necessary costs that should be borne by the ratepayers and it is, therefore, prudent to accrue for them in the cur- rent application. OSC included the costs in its application for both 1990 and 1991. The Conunittee made several adjustments last year to OSC's projected 1991 rev- enue requirement. Among these were: · The disallowance of the PG&E expansion project at the Durham Road Landfill, pending final approval of permits; and, · A change in the methodology in determining the Altamont Adjustment to equity for profit calculation purposes that was left open pending further review by the Committee. (This adjustment is made to reduce aBC's equity for the non-franchised business' share of capital used at the landfill. The original adjustment did not include common equipment, which we pro- posed should be included.) Subsequent to the date of our final report last year, asc received approval to move the power poles and expand into the PG&E trench that ran through the landfill. OSC included the $0.7 million cost of the expansion in its rate application for 1991. Although we included the revised Altamont Adjustment calculation in our report last year, the Committee agreed to allow ose to present its arguments for main- taining the former calculation methodology. In its current rate application, ose used the former calculation methodology to compute the Altamont Adjustment, increasing the total revenue requirement by approximately $0.3 million. 1 8 Bude-et Overruns asc reported that actual 1990 expenses were greater than projected by $1.4 mil- lion or 2% despite the effects of the recession, as described above. Major compo- nents of this change include the following items: . At the Davis Street Transfer Station, wages were $300,000 higher than pro- jected. This was caused primarily by hiring 11 people between May and December, instead of the 4 personnel additions projected in the rate applica- tion. The additional seven positions had been planned for 1991. . At the Durham Road Landfill, daily cover expense was $300,000 higher than projected. The rate application projection was based on the May 1990 actual expenses, which were low due to the use of cover stockpiles during the first five months rather than purchasing cover material during that period. . Truck expenses were $500,000 higher than projected due to higher fuel and oil prices as a result of the Persian Gulf conflict. . Accident claims were $300,000 higher than projected in the Northern Residential Division. Based on the first five months of actual experience in 1991, OSC has projected 1991 expenses to exceed previous projections by $1.0 million. Major components of this change include the following: . $400,000 of nnamortized pre-paid disposal fees related to the Leonard Vinci contract was written off during 1991 in connection with the settlement of a lawsuit between Vinci and aBC. . Data processing costs are approximately $300,000 higher than projected due to the implementation of the jurisdictional rate application, conversion to the Waste Management general ledger system, and development of other specialized computer programs for various analyses. . Wages are $160,000 higher than projected due to an additional three employees hired at Davis Street. . Soil remediation costs were $500,000 higher than projected at the Durham Road Landfill for cle"an-up of a leaking fuel tank. . Wages are $800,000 higher than projected due to unbudgeted hires in the collection divisions. . Workers' compensation insurance was $500,000 less than projected due to an unanticipated refund. 1 9 · Rental expense was $170,000 less than projected due to the purchase of pre- viously rented large equipment at Davis Street. · Depreciation expense was $610,000 less than projected due to a delay in the budgeted capital acquisitions. " Revised 1992 Proiections asc revised its-1992 projections made last year, as shown in Table 4-1 below: Table 4~1 1992 ProjectiODS ($OOOs) Last Current Year1 Year2 Difference Revenues 94,605 103,148 8,543 Expenses 90,448 102,765 12,317 Return on Equity 10.530 10,437 ill3.2 Revenue Requirement 100,978 113,202 12,224 Surplus/(Deficit) (6,373) (10,054) (3,681) Percent 9% 13% (1%) 12% 58% 1 1992 projections from OSC's 1991 rate application. 2 1992 projections from 'OSC's 1992 rate application. Revenues Collection revenues have increased $8.5 million over the amount anticipated by asc in its 1991 rate application that included a requested 16% increase. The increase results from service rates being increased in 1991 by 30% (or 14% more than requested to cover Measure D and other unanticipated regulatory fees), offset by lower revenues due to a downturn in commercial and roll-off activity. Expenses Projected expenses are $12.3 million higher than previously projected. Over $7 million of this increase is related to Measure D and other regulatory fee increases not anticipated by OSC in the previous projection. An additional $2.0 million is related to higher franchise fees generated by the actual 26% revenue increase in 1991 and OSC's requested 13% rate increase in 1992. The remaining increase of $3.3 million is due to differences in actual running rates and changes in man- agement's plans regarding new hires and capital. 20 Return on Equity The projected after-tax return on equity of 17% results in a pre-tax profit of $10,437,000, or $93,000 less than previously projected. This is primarily due to a change in asC's tax rate from 37% to 35%, based on their franchised financial statements. Revenue and Exoense Adjustments We reviewed asc's revised 1991 and 1992 projections for reasonableness. During the course of our review, we identified several areas that we believe warrant adjustment because of one of the following general reasons: . Actual expenses through September, 1991, do not support OSC's projection of annual expenses; . Errors were made in the calculation of the projections; . The projected expense was not a reasonable and necessary cost that should be paid by the ratepayers; . Committee policy does not allow certain expenses for rate purposes; or, . Jurisdictions have given OSC different direction regarding the disposition of Measure D funds than was assumed in the preparation of the rate appli- cation. Table 4-2 summarizes the proposed adjustments to the 1991 balancing account. Table 4-3 summarizes the proposed adjustments to the 1992 revenues and expenses. These tables are followed by a brief explanation of each adjustment. The adjustments have been sequenced based on their impact on 1992 revenues and expenses. The line numbers refer to the explanations which follow Table 4-3. Because many of the adjustments affect both 1991 and 1992, the explanations for both Table 4-2 and 4-3 have been combined. 21 'rable 4-2 Proposed 1991 Adjustments OSC Projected 1991 Balancing Account 2. Piedmont Roll-off Revenues 5. Landfill ClosurelPost-closure - 1990 5. Landfill ClosurelPost-closure ~ 1991 6. Measure D 7. September Actual Expenses 9. Durham Road Depreciation 11. Vasco Road Disposal 12. Accident Claims 13. Wage and Workers' Compensation Escalator 14. Regulatory Fees 16. Disallowed Positions 17. Other Miscellaneous 19. Legal Costs 20. Legal Fees - Bonilla Lawsuit 21. Altamont Fuel Expense 22. Engineers' Salaries 23. Truck Depreciation 24. Corporate Management and S&D Fees 25. Contributions 26. Depreciation Adjustment 29. Altamont Adjustment Adjusted 1991 Balancing Account ($OOOs) (22,481) (102) 640 1,842 (1,436) 1,911 112 171 199 fJl 166 126 (10) 79 74 ffi aJ 16 44 11 102 241 (18,119) 22 Table 4-3 Proposed 1992 Adjustments asc 1992 Projected Expenses 5. Landfill Closure/Post-closure 7. September Actual Expenses 8. Depreciation Methodology 9. Durham Road Depreciation 10. JRRRC budget 11. Vasco Road Disposal 12. Accident Claims 13. Wage and Workers' Compensation Escalator 14. Regulatory Fees 15. Clerical Workers - Landfill Divisions 16. Disallowed Positions 17. ather Miscellaneous 18. Capitalization of Tank 19. Legal Costs 21. Altamont Fuel Expense 22. Engineers' Salaries 23. Truck Depreciation 24. Corporate Management and S&D Fees 25. Contributions 26. Depreciation Adjustment 27. Albany Recycling Wages 28. Emeryville Recycling Expenses Total Adjustments Adjusted Expenses ~ 103,148 318 (102) 3J (12) 103,382 102,765 (1,843) 1,246 (595) (317) 250 (210) (200) (178) (166) (137) (131) (99) (86) (83) (73) (71) (59) . (45) (38) (36) (22) (19) (2.912) 99,853 asc 1992 Projected Revenues 1. Livermore Revenues 2. Piedmont Roll-off Revenues 3. ather Revenues 4. Emeryville Recycling Revenues Adjusted Revenues 1. Livermore Revenues asc reduced projected 1992 collection revenues by the amount of the City of Livermore's 1991 retroactive surcharge. City staff stated that the rates should not be reduced for projection purposes. Therefore, we have increased revenues by $214,000 in 1992 to reflect projected revenues based on current rates and customer counts. Additionally, the Company did not project the City's household haz- ardous waste surcharge of $104,000 in 1992. The sum of these two adjustments total $318,000. (aSC also did not project the City of Dublin's household hazardous waste surcharge. City staff stated that the City plans to terminate the surcharge in 1992. Therefore, no adjustment is necessary.) 23 2. Piedmont Roll-Off Revenues ase over-estimated Piedmont roll-off revenues by $102,000 in both 1991 and 1992. 3. ather Revenues asc understated Union City's revenues by $10,000 and Oro Lorna Sanitary District's revenues by $20,000. We have increased revenues accordingly. 4. EmervvilIe Recvcling' Revenues The City of Emeryville staff stated that their recycling program should be consid- ered a non-franchised activity. We have removed $12,000 which represents total Emeryville recycling revenues. 5. Landfill ClosurelPost-closure The Committee directed us to exclude all closure/post-closure costs from the rate application. As such, we have reduced the 1990 balancing account by $640,000, the 1991 balancing account by $1,842,000, and 1992 expenses by $1,843,000. 6. Measure D The cities of Emeryville and Livermore have stated that they will request a refund from asc for Measure D funds collected before March 20, 1991. ose did not pro- ject this first quarter expense for the Northern, Central, and Livermore/ Dublin division in its rate application. Therefore, we have increased expenses by $1,436,000 for estimated first quarter Measure D funds for all jurisdictions. Credit is then given for those jurisdictions that will not request a refund, after allocation of the balancing account (see Table 5-7). Table 4-4 shows the amount of Measure D by jurisdiction. 24 Alameda Albany Emeryville Oakland Piedmont Castro Valley Hayward aro Lorna Livermore Dublin Fremont Union City Newark Table 4-4 First Quarter Measure D Funds Jan 1 to March 19 $150,6593 $01 $41,195 $837,9703 $18,7633 $72,2593 $01 $166,1453 $110,475 $38,2283 $02 $02 $02 $1,435,694 1 These jurisdictions did not increase rates for Measure D until April 1, 1991. 2 These jurisdictions increased their franchise fees on January 1, 1991, by the same percentage as other jurisdictions increased their rates for Measure D. OSC included this expense in the rate application. 3 These jurisdictions will direct OSC to apply their first quarter Measure D funds towards their share of the balancing account. 7. Adjustments for September Year-to-Date Expenses We compared the September 1991 year-to-date results to the projected amounts for 1991., Based on this comparison, we believe that ase has over-projected total expenses by $1.9 million, net of other adjustments that we have identified and dis- cussed in this report. We have reduced asc's 1991 expenses by this amount to more accurately reflect its year-to~date experience. The majority of this decrease in 1991 is due to postponement of capital projects at the landfills and transfer sta- tion to 1992. Thus, we have increased 1992 expenses by $1.2 million to reflect the impact of the delay. 8. Depreciation Methodoloe"v In the past, the Committee has allowed 6sc to depreciate equipment assets using the double declining balance depreciation methodology (DDB). During the period when the Committee evaluated three-year applications, the Committee deter- mined that the difference in depreciation expense between the two methodologies over the three-year period was immaterial. There are several reasons that the Committee may now wish to change deprecia- tion methodologies. In most regulatory settings, agencies allow depreciation cal- culated only on a straight-line basis. Also, the amount of capital equipment pur- chases has increased significantly, to $8.7 million in 1992. Finally, the change to 25 a jurisdictional rate application will magnify the depreciation impact in jurisdic- tions located in divisions with large capital replacements or additions. Therefore, we recommend that, beginning in 1992, all assets purchased should be depreciated on a straight line basis. We have reduced 1992 depreciation by $595,000 to reflect this change. 9. Durham Road Denreciation asc projected depreciation on most new assets at Durham Road (except for the leachate treatment facility) based on the remaining life of the existing contract (or approximately 2 years), not based on the assets' useful lives. Therefore, we have reduced depreciation expenses by $112,000 in 1991 and by $317,000 in 1992 to reflect depreciation expense over these assets' useful lives. 10. JRRRC BudE"et The Committee directed OSC to include $250,000 for the 1992 rate year to cover the Committee's cost of rate reviews, special studies, legal reviews, administration and other expenses. Because this request was made subsequent to the filing of the rate application, we increased 1992 costs by $250,000. 11. Vasco Road DisDosal OSC made mathematical errors in the calculation of disposal expense for the City of Livermore. Therefore, disposal expenses were reduced by $171,000 in 1991 and by $210,000 in 1992 to reflect projected disposal costs based on curreht tonnages and prices. . 12. Accident Claims During our review of lump sum adjustments made by asc to the projected expenses, we discovered that accident claims were running below those of 1990, which served as asc's basis for this projection. OSC was unable to support the higher expense level for 1991 and 1992. We have reduced expenses by $199,000 in 1991, and $200,000 in 1992, to reflect actual year-to-date results through September 1991. 13. WaE"e and Workers Compensation Escalator OSC made a transposition error in the calculation of the wage and workers com- pensation escalator. We have reduced these expenses by $87,000 in 1991 and by $178,000 in 1992 to correct this error. 26 14. RelP11atorv Fees OSC assumed that the AB 939 fee of$0.75 per ton would increase to $1.00 per ton on July 1, 1991. This increase did not occur as anticipated. Disposal expense has, therefore, been reduced by $166,000 in 1991 (equivalent to $0~25 per ton). However, we believe the increase may occur on July 1,1992. Therefore, we have only reduced 1992 expenses by $166,000, representing six months' tonnage at $0.75. Table 4-5 shows the projected 1992 regulatory fees as a percentage of the total rev- enue requirement. Table 4-5 Regulatory Fees ($ per ton) Eastin Tax AB 939 LEA Inspection Fee Alameda County Facilities Management Fee Alameda County Hazardous Household Waste Fund Fee City of San Leandro Alameda County Proposition D Total Regulatory Fees Through June 30, 1992 $0.600 0.750 0.073 1.500 1.250 0.700 MOO $4.873 Altamont Tonnage Durham Road Tonnage Vasco Road Tonnage Total 1992 Franchised Tonnage 471,500 192,520 20.640 684,660 $3,336,348 Total Cost of Regulatory Fees R,evenue Requirement $51,906,525 Percent of Total Customer Bills for Jurisdictions Using Davis Street 6.4% Percent of Total Customer Bills for Other Jurisdictions 5.8% 15. Clerical Workers - Landfill Divisions After July 1, 1992 $0.600 1.000 0.073 1.500 1.250 0.700 MOO $5.123 471,500 192,520 .20.640 684,660 $3,507,513 $51,906,525 6.8% 6.2% OSC projected hiring additional employees in 1992 at the landfill divisions for pay- roll and accounts payable due to decentralization of its operations. We believe that any increase in headcount due to decentralization of a function at any of the divi- sions should have a corresponding reduction within the division that has been providing that service. Therefore, we have eliminated the labor cost of $137,000 in 1992. 27 16. Disallowed Positions aur 1991 Management Audit Report identified two positions included in projected expenses that the Committee determined were unrelated to franchised activities. Therefore, we have decreased expenses by $126,000 in 1991 and $131,000 in 1992. The Committee requested additional information and justification for the 87 fran- chised employees hired in 1990. In letters dated October 24 and November 21, asc provided general statements regarding the class of employees hired and the need for these increased staffing levels. However, asc has not provided adequate detailed support (specific regulatory requirements, payroll records showing sig- nificant overtime or savings in outside service costs as functions are internalized) for our review. Although no adjustment to labor expense is proposed at this time despite the lack of detailed justification, the Committee reserves the right to per- form further analysis that may result in changes in allowable expenses for these positions in the future. 17. ather Miscellaneous Throughout our review, we noted several instances where expenses app~ared to be over and under-projected, but the amounts were immaterial on an individual basis. In total, these adjustments represent an increase in expenses of $10,000 in 1991, and a reduction in expense of $99,000 in 1992. We adjusted expenses accord- ingly. 18. CaDitalization of Tank The fuel tanks -at the LivermorelDublin Division yard are leaking and have con- taminated the surrounding soil. OSC has provided estimates of the cost of the remediation of the tank and the soil. However, we discovered during our review of these estimates that OSC did not capitalize the replacement tanks. We reduced the associated expense in 1992 by $86,000 for this error. 19. Le~al Costs Legal costs ran much higher during the first five months of this year than last year due to a work on a lawsuit over recycling and collection rights that occurred mainly in the first quarter of 1991. Although these costs are not expected to con- tinue throughout the remainder of the year, OSC projected 1991 and 1992 legal expenses including these costs. We have reduced legal expenses by $79,000 in 1991 and $83,000 in 1992 to reflect the estimated legal costs for those years. 20. Le~al Fees - Bonilla Lawsuit The Committee directed us to reduce the projected 1991 balancing account by approximately $74,000 for 1989-1990 costs related to the research, litigation, and negotiation of OSC's obligation to pay the plaintiffs attorney's fees in connection with the Bonilla lawsuit. 28 21. Altamont Fuel Expense We discovered that fuel expenses were over-estimated when compared to actual expenses through September, 1991. We have reduced fuel expenses by $69,000 in 1991 and by $73,000 in 1992 to reflect asC's year-to-date experience. - 22. Emrineer's Salaries asc's engineers charge their time to other divisions' projects at a rate equal to 185% of their salaries. Through May, all but $2,600 of Altamont engineer's salaries had been charged to other divisions. asc included a lump sum adjust- ment to increase salaries because management expected the engineers to be spending a greater share of their time on Altamont projects during the rest of 1991. However, through September, 1991, engineers continued to be charged out to other divisions. Therefore, we eliminated the lump sum adjustment of $20,000 in 1991 and $71,000 in 1992. . 23. Truck Deureclation During our review of asc's capital projects budgets, management indicated that some of the planned truck acquisitions in the Southern Division would be post- poned indefinitely. We have reduced truck depreciation expense by $16,000 in 1991 and $59,000 in 1992 to equal current acquisition estimates. 24. Coroorate Manae-ement and S&D Fees During our review of revenue based fees, we discovered that ase projected fees based on gross revenues, not revenue net of surcharges (i.e., aakland Street Cleaning Fees). We have reduced 1991 expenses by $44,000 and 1992 expenses by $45,000 to reflect proper fees based on net revenues. 25. Contributions The Committee has indicated that charitable contributions are not considered an allowable rate expense. We have removed $11,000 in 1991 and $38,000 in 1992 to reflect this Committee decision. 26. Depreciation Adjustments During our testing of depreciation expense, we found that some Altamont assets were not allocated between franchised and non-franchised operations based on current tonnage. In addition, ase erroneously included depreciation for the dis- trict offices and double counted some maintenance depreciation. We have reduced depreciation expense by $102,000 in 1991 and $36,000 in 1992 to reflect these corrections. 29 27. Albanv Recvcling' Wa~es asc discovered that Albany's recycling driver's wages had been over-estimated by $22,000 in 1992. 28. Emeryville Recycling' EXDenses As with Emeryville's recycling revenues (see 4. above), we have removed all Emeryville recycling expense because it is considered a non-franchised operation. 29. AItamont Adiustment Our proposed methodology used to calculate the Altamont Adjustment includes all common assets, where previously only common land and land improvements were included. This creates a larger reduction to equity. The Company prepared their RaE schedule using the old methodology. We have reduced profit by $241,000 to reflect the new AItamont adjustment calculation methodology (see Appendix D). Return on Eouity During each rate review, the Committee determines a reasonable rate of return to be allowed OSC in the coming year. That determination is based on several fac- tors, including: · The returns achieved by large publicly-held waste management companies; · The returns achieved by private waste management companies as reported in the annual Robert Morris Associates' (RMA) survey; · The returns granted by other regulatory agencies to solid waste companies; and, · The Committee's assessment of the quality of service provided by OSC to the jurisdictions' ratepayers. This year, the Committee established a sub-committee to review current condi- tions and document their findings and recommendations. The resulting docu- ment (see Appendix B) presents the background for the Committee's decision regarding the allowed return for 1992. Publicly-held Waste Management Companies Table 4-6 shows the after-tax return on ending equity for the three largest public solid waste management companies from 1988 to 1990. The returns are calcu- lated for the consolidated companies' most recent fiscal year. Overall, the average return has decreased by approximately 2.4% over the three-year period. 30 Table 4-6 After-Tax Return on Ending Equity Largest Solid Waste Management Companies 1988 1989 1990 20.3% 19.3% 17.9% In addition to regulated activities, these returns reflect profits earned from unregulated collection activities, higher risk activities such as hazardous waste collection, and other unrelated activities such as portable sanitation services. The returns from these activities are likely to be higher than would be expected from regular municipal solid waste collection and disposal services provided under a long-term contract with a guaranteed return. Private Waste Management Companies Table 4-7 shows the after-tax return on ending equity for privately-held solid waste companies surveyed by Robert Morris Associates (RMA) from 1988 to 1991. The average return for all companies has declined from a high of 18% in 1989 to 13% in 1991. The decline is likely due to the general economic downturn over the last two years. RMA is the national association of bank loan and credit officers. Its publication, Annual Statement Studies, contains composite financial data on manufacturing, wholesaling, retailing, service and contracting lines of business. Its 1991 publica- tion contained financial data from 226 refuse companies with less than $250 mil- lion in total assets. These are stratified by size of company measured in terms of total assets. (Based on ase's 1990 franchised financial statements, it has total assets of $88 million, with debt of $53 million and equity of $35 million.) RMA then calculates a number of financial ratios for each group of companies, and for the total number of reporting companies. Table 4-7 Robert Morris Associates Mter-Tax Return on Ending Equity Refuse Systems (Based on OSC Actual Tax Rate) 1988 1989 1990 1991 17.3% 18.1% 14.2% 13.0% These average returns are also likely to reflect profits earned from both regulated and unregulated collection activities and may also include the higher risk activi- ties noted above. 31 Table 4-8 shows the pre-tax operating ratios most recently allowed by other regula- tory agencies that regulate solid waste collection activities. These agencies gen- erally establish allowable profit on an operating ratio basis. Table 4-8 Current Operating Ratios Other Regulating Agencies Jurisdiction Ci ty of Concord City of Walnut Creek City of San Buenaventura SBTSA (San Mateo County) City of Martinez City of Pleasant Hill City of San Rafael City of Napa City of San Bruno City of South San Francisco City and Cou.nty of San Francisco 1 Method Equivalent Pre-Tax Onerat1nQ" Ratio aperating Ratio Operating Ratio Operating Ratio Operating Ratio Operating Ratio aperating Ratio Operating Ratio Operating Ratio Operating Ratio Operating Ratio Operating Ratio 90% 95% 1, 2 92% 1, 3 91% 1 95% 90% 90% 90% 90% 90% 91% These operating ratios are currently being calculated on a pre-tax, post-interest basis, applied to a portion of total operating costs. _ 2 In 1989, the operating ratio methodology was changed to allow profit on only a portion of dis- posal costs; the effective operating ratio currently is 96.6%. In 1991, the City changed its allowed operating ratio from 88% to 92%. 3 1992 Allowed Return on Equity Based on the Committee's analysis, as shown in Appendix B, we have revised the 1992 return on equity to 10%, or $3.9 million. This is $2.9 million less than the after-tax return requested by OSC. When measured on a pre-tax operating ratio basis, the resulting profit is equivalent to a 94.3% operating ratio, which is at the low end of the range of profits allowed by other regulatory agencies surveyed. 32 1992 Overall Reouired Rate Increase Table 4-9 shows the calculation of the overall revenue requirement, after consid- eration of the adjustments discussed above. Line D.11. shows 'that, for 1992, a rate increase of 17.2% would be sufficient to reimburse asc for the cost of operations, provide a 10% return on equity, and eliminate the deficit balancing account of $16.7 million. (This overall increase differs from the overall increase of 17.7% cal- culated on a jurisdictional basis in Table 5-6. This is due to the difference in cal- culating franchise fees on an overall basis versuS an individual jurisdiction basis.) 33 Table 4-9 ROE Calculation A. EQUITY CALCULATIONS 1990 1991 1992 1993 1994 1. Beginning Stockholdet~' Equity 29,311,655 33,622,246 38,924,483 42,469.448 46,716,393 2. Len N.F', Porlion of Altamont -574.693 -353.457 -315.894 3. Beginning Equity for ROE 28,736,962 33,268,789 38,608,589 42,469,448 46,716,393 4. Working Capital Adjuslment 0 0 0 0 0 5. Allowed Earnings (post tax) 4,885.284 5,655,694 3,860,859 4.246,945 4,671,639 6. Ending Equity for ROE 33,622,246 38.924,483 42,469,44$ 46,716,393 51,388.032 B. ALLOWED EARNINGS 1. Beginning Equity for ROE 28,736,962 33,268,789 38,608,589 42,469,448 46,716,393 2. ROE Percenlage (%) 17% 17% 10% 10% 10% 3. Allowed Post-lax Earnings 4,885,284 5.655,694 3,860,859 4,246,945 4,671,639 4. Operating Ratio Equivalent 91.6% 94.3% 93.9% 93.5% C. REVENUE REQUIREMENTS 1. Adjusted Allowed Eaming~ 5,655,694 3,860,859 4,246,945 4,671,639 2. Gross up for lax 34.81% 34.81 % 34.81 % 34.81 % 3. Pre-Tax Income 8,676,047 5,922,702 6,514,972 7,166,470 4. Forecasted Expenses 98,150,253 102,765,348 106,017,632 109,797,048 5. Company Adjustments -22,000 -23,000 -23,000 6. Adjustment per HF&H Rate Review -3,103,000 -1,297,000 -2,598,000 -2,977.000 7. Other--Closure/Post.Closure Costs -1,842,000 -1,843,000 -1,843,000 -1,843,000 8. Other--Measure D 8,000 -1,946,000 -1,946,000 -1,946,000 9. Other--Bonilla Legal Fees -74,000 10. Other-JRRRC Budget Items 250,000 250,000 250,000 11. Revenue Required 101.815.300 103,830.050 106,372,604 110,424,518 D. EXCESS REVENUE (PRE-TAX) 1. Forecasted Revenue 99,450.105 103,147,613 121,123,002 121,264,002 2. Company Adjustments -102,000 -102,000 -82,000 -72,000 3. Adjustment per HF&H Rate Review 336,000 223,000 208,000 4. Rate Increase 17,741,389 0 0 5. Adjusted Revenue 99.348,105 121,123,002 121,264,002 121,400,002 6. Revenue Required 101.815,300 103,830.050 106,372,604 110,424,518 7. Additional Franchise Fees, Corp Chnrges 515,067 -126,408 -801,317 8. Adjusted Required Revenue 101,815,300 104,345,118 106,246,196 109,623,201 9. Excess (Deficit) -7,851,605 -2,467,195 16,777,885 15,017 ,806 11,776,802 10. Cumulative Excess (Deficit) -14,223,014 -16,690,209 87,676 15,105,483 26,882,284 11. Rate Adjusbnent Required 17.2% 34 SECTION V - JURISDICTIONAL RATE APPLICATION The divisional rate application dated July 15 was followed by a jurisdictional rate application, dated August 15 (see Appendix C), that showed revenue increases required for residential, commercial, and roll-off service within each jurisdiction calculated on the basis of the estimated cost of service. In general, commercial collection activities were profitable, while residential and roll-off services were not profitable. Table 5-1 shows the overall required 1992 revenue increases, as requested by asc, assuming that the balancing account deficit is repaid over three years. Allocations Table 5-1 ase Requested Revenue Increases by Jurisdiction 1992 % Revenue Increase (Decrease) Northern Division aakland Alameda Emeryville Piedmont Albany 7.67 1.04 12.96 32.93 29.97 Central Division Hayward Oro Loma Castro Valley 5.81 12.35 17.36 Livermore/Dublin Division Livermore Dublin 7.13 (1.38) Southern Division Fremont Union City Newark 10.32 11.68 11.21 These required revenue increases were calculated by asc based on an allocation of divisional expenses and the return on equity to each jurisdiction based on sev- eral factors. Table 5-2 shows the expense allocation percentages by jurisdiction proposed by OSC and is followed by a discussion of OSC's allocation methodology. 35 Key: A Can count for residential, container lifts for commercial, box pulls for roll-offs _ used on all accounts that do not fit into categories B, C, or D below. B Weighted factor of A above - based on such conditions as distance from landfill traffic conditions and terrain used to allocate driver wages for roll-off and truck expenses for all collection trucks. C Container and box yardage sizes are used to allocate disposal fees, transfer fees and mandated state and local fees. D Revenues are used to allocate certain items. e.g., interest income, miscellaneous income. OSC's Proposed Expense Allocation Methodology In general, asc proposed allocating expenses on one of four factors: cans, lifts or pulls; cans, lifts or pulls weighted by distance to the disposal facility; disposal vol- ume; and revenues, The key on Table 5-2 shows which factor was used for the major expense categories. Because expenses are tracked separately for Livermore and Dublin, no allocation factors were needed for those jurisdictions. 36 Cans. Lifts. or Pulls Each jurisdiction's relative number of cans, lifts, and pulls were used to allocate labor.related expenses (except roll-off wages), other equipment, office exp.enses, other operating expenses, and general interest expense. Data was taken from asc's billing system, which contains detailed can counts for residential cus. tamers, the number of times commercial bins are collected (lifts), and the number of times roll-off bins are dumped (pulls). During our testing of these factors, we found several errors in the accumulation of the base data, which ase changed in subsequent runs. Weil2'hted Cans. Lifts. or Pulls This factor was used to allocate roll-off driver wages and truck expenses for all collection vehicles. Each jurisdiction was assigned a weighting by asc based on the general managers' estimate of the relative distance from the jurisdiction to its disposal site. These weights were then applied to the can, lift, and pull data described above. The resulting percentages allocated a larger share of truck expenses and roll-off wages to jurisdictions located greater distances from the landfills or transfer stations. We tested the weighting factors by selecting a sample of roll-off service orders from each jurisdiction. These service orders are clocked out as the truck leaves the yard and, clocked in as the truck returns with the roll-off bin. We calculated the average time for a roll-off vehicle to service an account within each jurisdic- tion and compared these times to each other. Based on our testing, we deter- mined that the weighting factors estimated by the general managers were not reasonable. OSC changed the weighting factors to correspond to the results of our testing. Disuosal Volume Each jurisdiction's relative disposal capacity, as measured by the size of its total containers, was used to allocate all disposal-related expenses. The underlying data for this factor was also taken from the billing system can, lift and pull reports. Total equivalent yards were calculated for residential, commercial, and roll-off service based on the size of the container and the frequency of collection. Six and two-thirds 32-gallon cans were assumed to be equivalent to one cubic yard. Revenues Each jurisdiction's relative share of total revenue was used to allocate certain expenses such as interest income and other income that are somewhat related to a jurisdiction's revenue. Each jurisdiction's revenue is recorded separately in ose's general ledger. Five month actual revenues through May, 1991, were used to calculate this allocation factor. 37 Final Expense Allocation Methodology We reviewed OSC's proposed allocation methodology as described above. We knew from the management and operations review that OSC had available other pro- _ ductivity measures that could result in a more reasonable allocation of costs to the jurisdictions, including workforce statistics, tonnages by jurisdiction, and route information. We met with asc and discussed refinements to the proposed alloca- tion methodology. Based on our discussions, OSC agreed to change the basis of allocation for certain expenses. Table 5-3 documents the resulting final general allocation methodology by expense line item used by asc in its revised jurisdic- tional rate application. ExoelL'3e Wages & Salaries ather Payroll Truck Expense Other Equipment affice Expenses Dumping Fees Transfer Fees State/Local Mandated Fees ather aperating Expense Franchise Fees Interest Expense General & Administration ather Income Table 5-3 Final Allocation Methodology OSC Proposed Allocation Base Cans, lifts, pulls1 Cans, lifts, pulls1 Weighted cans, lifts, pulls Cans, lifts, pulls Cans, lifts, pulls Disposal Volume Disposal Volume Disposal Volume Cans, lifts, pulls Direct Cans, lifts, pulls Revenues/Cans, lifts, pulls Revenues Revised Allocation Base Workforce 1 W orkforce1 Routes2 Cans, lifts, pulls Cans, lifts, pulls Tonnage3 Tonnage3 Tonnage3 Cans, lifts, pulls Direct Cans, lifts, pulls Revenues/Cans, lifts, pulls Revenues 1 Except roll-off wages, which were allocated based on weighted pulls. 2 Except roll-off vehicles, which were allocated based on weighted pulls. 3 Except for roll-off service, which was allocated based on volume because tonnage information was not available. 38 Workforce Labor-related costs are reasonably allocated on the basis of the percentage of the workforce assigned to work in each jurisdiction. This is calculated from the crew size assigned to each route. Thus, jurisdictions with a larger number of three- person crews, due to the difficulty of the terrain or degree of backyard service, receive a larger share of the labor expenses. Rou tes Truck expense is reasonably allocated on the basis of the number of trucks assigned to work within each jurisdiction. Routes that cross jurisdictional boundaries were allocated to the jurisdictions based on the relative number of accounts served by that route. Using the number of routes as the basis of allocat- ing truck expense assigns a larger share of truck expenses to those jurisdictions that have lower productivity (accounts served per route - see Table 3-6 in Appendix B of the Management and Operations Review report dated November 25, 1991). Tonnage Transfer and disposal expense is reasonably allocated on the basis of tonnage . because: . The fees assessed by state and local regulatory bodies are based on tonnage; and, . The transfer trucks are limited to atonnage payload by State transportation regulations. The tonnage data used to develop the allocation percentages were recorded by aBC's new scale system during the month of August. Tonnage data available before the new scale system was installed was considered too unreliable to be used for allocation .purposes. Table 5-4 shows the final expense allocation percentages used by asc to prepare the revised jurisdictional rate application. We believe that this results in a rea- sonable allocation of total expenses to the jurisdictions for the 1992 rate applica- tion. OSC will be refining the jurisdictional allocation process further in 1992 by implementing WMI's general ledger package in the divisions and collecting more detailed operational statistics. 39 "'f 10 Q) ~ ~ .s u r: 0/ ~/ ~I ~I </ - ca - .... = Q) 'tl - III Q) ~ !II 100 = .... U III ~ 0/ ~I ~/ ~/ <I - III "E Q) e s = o c = .... 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"" CIl Q., al tlO ell c: C o Eo< ~ III 2: ::l ~ d ..... 0) u CI) Cl I (0 Return on Equity Allocation The allowed return is calculated as a percentage of franchised equity. Because of the difficulty in allocating the base equity to each jurisdiction, we have calculated the return on total franchised equity and allocated the resulting profit to each jurisdiction based on its share of total expenses (see Table 5-6). The result of this calculation is that each jurisdiction pays a profit that is equivalent to every other jurisdiction on an operating ratio basis. The Committee should consider changing the methodology for calculating allow- able profit to an operating ratio in future rate applications, because of the change to a jurisdictional cost of service approach to setting rates. The advantages of using the operating ratio methodology include: . 'The Committee would have a larger local comparable base when establish- ing a reasonable rate of return. As shown in Table 4-8, most regulatory agencies which regulate profit establish profit on an operating ratio basis. . The operating ratio is easily applied to each jurisdiction, based on its cost of service. Complex adjustments (and subsequent allocations) such as the Altamont adjustment are not required. . The operating ratio method is more widely understood by public officials and ratepayers. . The operating ratio method allows each jurisdiction to set its own allowed profit, independent of other jurisdictions. The principal disadvantage of the operating ratio is that it provides no incentive to the Company to control its costs, since increasing costs result in additional prof- its. However, the Committee's detailed annual review may be deemed by the Committee to be sufficient to mitigate this risk. Revised JurL"ldictional Rate Anulication Table 5-6 shows the revised jurisdictional rate application in total for each juris- diction. The recommended adjustments have been allocated to each jurisdiction using the same allocation factor used to allocate the expense. Where the adjust- ment was specific to one jurisdiction or division, the adjustment was allocated directly to that jurisdiction or division. On November 6,1991, the Superior Court issued a ruling declaring Measure D an illegal tax and directing the Waste Management Authority to cease collection of the $6 per ton fee. However, several jurisdictions indicated that in the future, they will direct the Company to collect equivalent revenues as a surcharge to be paid to the jurisdictions. Jurisdictions that do not create the surcharge will not incur the expense and, therefore, their overall revenue requirement will be lower. As shown in Table 5-5 and on line 3 of Table 5-6, we have reduced total expenses for those jurisdictions that will not create the surcharge. . 41 Table 5-5 1992 Measure D Jurisdiction lJm Northem Division aakland Alameda Emeryville Piedmont Albany 1,936,819 294,4102 121,267 37,8861 45,129 Central Division Hayward Oro Loma Castro Valley 941,6471 457,6541 188,830 Livermore/Dublin Division Livermore Dublin Total 247,6801 166.4161 4,437,738 1 These jurisdictions will direct OSC to apply their 1992 surcharge towards future revenue requirements. 2 The City of Alameda requested that $200,000 be remitted to the City and the balance be applied towards future revenue requirements. . The overall rate adjustment for current operations prior to the allocation of the balancing account deficit is shown by jurisdiction on line 10 of Table 5-6. 42 = Q .... ... ~ .... "'C lJ2 .... $.i :::I ~ >> ,.Q Q) lJ2~ C:o f=:: ~~ (.0=0 11-'Il"'"l lClQ)' CU+"OC - c: Ql ~~1i: E-4 eN .a, ~"O ~< ::< - c: ~ Q.l > o "'C Q.l ... c: e .... ... lJ2 rioIil ~I ~I ~I ~I ~I ~I ~I ~I ~I il ~I ~I ~I -; .... o Eo- .... ~ l"'"l ci J:-o CO LOCO , l"'"l . o ~ ~ ~- ....<<l ~ 'Of CI')~ . . .... C'l CI') CI')- Cl')0 o ~ <Xl <Xl ~ ~~ 0)0 ~ C'jl I:-- <Xl CO ui l"'"l C'l0 o C'l I (0 ..,. lO_ CI') coo ~ <Xl CI') o <<l~ l.O<<l ..,.lCl .... 'Of . I ~ gs CI')" .... O~ 1.0 'Of INC'l I I r-- l"'"l 0_ .... .... <Xl ~C? t-- <Xl <Xl_ .... .... 0 19 (0 C'l ~" .... lClO .... , 'Of ~ lCl (0" co 'Of "?C{ o (0 IN CO- CI') 1.00 ~ 19 r;-. r-- (0 ~" o .... oco C'l'<l' <Xl 0) ~" ....- . . q! ", = !. ~ r-l .... U == ! ~! ~:: , Cll III "" -= ::l Ql ", a ~ -;;:g := eq ;;'0'.1 <~ .4 <Xl (0 C'l ....- l"'"l 1.0 CI') ..,.- I~~II I~-II c-l~ C'l .... .... (') (0 ~ CI') 0) .... l.O 'Of ~ <Xl l:- I:-- ..,; .... l.O C'l <Xl o 00 "'" CI')~ .... .... ~ lCl eo? 'Of ~ o ID 'Of o "Il' "Il' ~- .... CI') 1.0 r-- I~II I~-II I~II C"l "Il' eo? (0" lCl CI') I:- 1(:)- eo? .... 'Of 00 I:-~ C'l .., q! .., ;: Ql Q. ~ r-l .. q! z ~ I:- 00 o C"l- ~~ 0 ~J ~ ~~ ~~ ~ ~ CI') 'i I~_I ~- 0 I!~ I~ i I~I ~ ~I~-~ I~~ I~_I ~ 0 I~ ~ I~ ~ I~-I ~ ~I~I IS~ I~ I 3 0 13 i I~ ~ 0) ID .... .... .... 00 I:"" 'Of <Xl CI') CI') (0 .... l:.:f ..,. ~ C'l LO- -- ", Ql ", .... = ~ Ql e ~ ~r-l ~ = Ql 0 --= <= Ql (,l ", o <= ~e .0 ..,. .... (0 ..,; l.O <<l (') I O....~ OCl')C':l IO~ ui CI') I:- co l.O- .... 000 I:- I:- co (0 l(:i l.O- l"'"l .... .... C'l <0 CI')~ ~ 0 ~_I l.D c:o <Xl 1:-" C'l0C'l lCl~t'- co <0 ~ r-: eo? C'l .... cri .... <<lO<Xl l.O ID o 0 ..,; 'Of- .... .... co ~ t'- (0" C"l 0 C"l i <0 "" 00 <Xl co - (0- <Xl C'l <Xl t'-- CI') 0l0C'l1 "" co r-- r-- (0" ""~ CI') CI') l.D <0 r--" CI') o l"'"l l.O(O.... 'OfCl')CO 0C':lC':l CI')- CI')" o 0 .... .... .. ;: Ql a f - ::l C' GI ~ Ql := = Ql ;.- ~ .., Ql Ql := ", = <= Ql .., ~ ~ ~ Ql=== = 0 GI = .... ;.- ~ .., _Gl Ill-~ ~ = IN ... GI 0'.1 -= a = .,........ .. ", ca ~.a, .... ~ 0 <E-c = ~acioi 43 ~ o ei ~ IN C .... ~ I:"" c-l ~ t:'! ~ III .., <= t .., (,l ;: = 0 ...- .... Q/ CIl .... "" ~ t -=0 III .. .!:l = ::l Ql l~ o .... .... CI') .... to- .... ..,. C'l 00 ~ ~ 'Of <Xl C"l ..,. eo? ...r t'- co co I:- C'l CI') .... ~ o ~ ~ l"'"l ~ ~ 'Of C ~ .... J:-o ~ co o CI') ..,. co CI') CI') o CI') CI') CI') 'Of l.O <Xl 'Of 1:-- o C'l (0 ",,- .... 1 8 ~ ~ = - (,l ;: ca "iil ~ .4 .... ffi' .... ...... o 10 .... ij "" ...... <<l Ol lQ ...... (0 <Xl I:- -- ~ e ...... o .... 1:""" C':l -- ...... "'" "" :!. ...... "" <Xl .... ,..; -- 0;- <0 CI') ~- ...... c;:; <Xl -- ...... co r-- .... -- ...... ~ ~ .... ...... G C'l o ...r -- ...... .... I:- CI') r.<':i~ ...... ...... o IN .... LO- .... ...... .., Ql Ql ~ ~ GI .., CIl l:l Cll E GI ;0- ~ .., III j e-i .... ..,. o ~ ~- co <Xl C'l ..,.- CI') .... IX) I:-- 0) <0 (t)- l:- I:'- ....- .... C'l ..,. CI') 10- CI') lQ I:'- cri I:- ID o to: .... .... eo? lQ lQ ~ 'Of ..,; o t'- ~- .... C'l r-- lQ IN- -t o .... ....t o ~ ~ <0 ..... C'l o .... .... M o C'l cri I:'- ..,. CI') (0. ..... .., III GI ~ -= ell ", CIl l:l ell := = Q/ ;.- ~ -= III ", ;;: ~ ell '0 ~ .;0., C" = ~ ~ ~ a ~8 ca ell ...... ~:S ~ .... ~ .... (0 <0 CI') en ~~ ~I I! ~ 15 ~ :~ ~I ~I t'- .... .... co- l"'"l ~I \~ I I~ I I~ I !I ~I ;~ C"l lQ CI') ....- <0 CI') M ~- ....t o t'-_ .... CI') t'- .... ~ 10 .... C'l 1.0. ..,. <<l t'- (0 ....- ~ l"'"l ell ", CIl f (,l ;: ... ell ~ "'Cl III .!:l i aO .... Allocation of the 1991 Balancing Account As discussed on page 7 of this report, asc projected that the cumulative differ- ence between its historical revenues and revenue requirements (i.e., the balanc- ing account) would be approximately $22.5 million due to OSC at December 31, 1991. Based on our adjustments as summarized in Table 4-2, we have reduced that balance to $18.1 million. With the implementation of the jurisdictional rate application and the establish- ment of differential rate adjustments by jurisdiction, it became necessary to alIo- cate a share of this balancing account to each jurisdiction. The Committee decided that, beginning in 1992, each jurisdiction will be responsible to establish rates to cover its cost of service and repay its share of the balancing account. Any future differences between a jurisdiction's revenues and revenue requirement (including its share of the 1991 balancing account) will be added to or subtracted from its own balancing account. At the Committee's direction, we prepared several alternative methodologies to . allocate the 1991 balancing account. These included allocation based on 1991 accounts, 1991 tonnage, 1992 revenues, 1992 expenses, 1992 contribution to deficit, and half of the deficit allocated on expenses and the other half alIocated based on contribution to deficit. This latter methodology was presented at the request of several jurisdictions as a compromise between the high and the low for each jurisdiction from each of the previous altematives. Revenues and expenses were based on the 1992 projections because expenses were not available by jurisdiction for any prior year. The Committee met to discuss the basis for the allocation on several occasions between September and November. The Committee also considered other com- promise positions in order to fairly allocate the balancing account, given the information that was available to it. After significant discussion, the Committee voted to allocate the balancing account as shown in Table 5-7, with one-half of the balancing account allocated to each jurisdiction based on its share of total 1992 adjusted expenses, and one-half allocated based on each jurisdictions' propor- tionate contribution to the 1992 deficit. The Committee also determined that if the actual balancing account differs from the projected balance of $18,117,000, the difference is to be alIocated to the jurisdictions based on the gross balancing account percentages shown in Table 5-7. These decisions were made by jurisdic- tions representing over 70% of the population served by asc. Several jurisdictions did not approve of this methodology. It is uncertain at this time whether the agencies' boards and councils wilI finally approve this methodology. For pur- poses of our report, we have assumed that final approval wilI be granted, based on historical ratification of Committee decisions by the member jurisdictions' Boards and Councils. 44 o.o~ .S Q ~ U ;:::l OJ a 0 z.....~ ~< ~ ~ _f/J ;:::l ....; f/J"O ~< ~ t- I I.Q OJ ..... ..0 as ~ ~ = ::1 o ~ ~ <: 'b.D = ..... 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S ::::: ell ~ ~ e] ~ ~ 8 ~ .~:g f.S ~ ~ o<~~<~ou~~~~z~ 45 I ,..lI:l c: ...:4 Table 5-7 also shows each jurisdiction's treatment of the Measure D funds for the period from January 1 through March 19 and from November 7 through December 31. Adjustments have been made for those jurisdictions whose staff directed that their share of Measure D funds for these periods be applied to reduce their balancing account. . The adjustment in revenues required to pay back the balancing account results in corresponding adjustments for revenue-related fees such as franchise fees. Table 5-6 shows the necessary adjustment on two lines - one backing out the revenue- based fees included in asc's rate application ($15,120,000), and one adding back the correct revenue-based fees based on the revised revenue requirement ($16,347,000). Required Rate ACljustment The final line on Table 5-6 shows the rate adjustment required by jurisdiction in order to reimburse OSC for both its current operations and the jurisdiction's share of the 1991 balancing account. Negative numbers indicate that those juris- dictions could decrease rates by that percentage and still generate sufficient rev- enues based on current projected revenue requirements. The jurisdictional rate adjustments range from a decrease of 9.4% in Dublin to a 52.6% increase in Piedmont. In general, we do not recommend that all of the jurisdictions adjust rates in 1992 by the percentages necessary to make OSC whole for the balancing account. Using aakland as an example, if rates were increased by 24.9% in 1992 and 1992 revenues and expenses are as projected, the rates going into 1993 would generate excess revenues. A rate decrease might then be necessary in 1993. In order to smooth the rate impact, a rate increase of between 3.1% and 24.9% would be appropriate. The exact increase would depend on over how many years aakland wished to repay its share of the deficit. (In its rate application, OSC requested that the deficit be repaid over three years.) This decision should be made by each jurisdiction based on its local circumstances. 46 SECTlONVl- COMPARABLE RATE SURVEY Table 6-1 shows one possible scenario for 1992 rates by jurisdiction for a single-can residential customer; a 2-yard, once-per-week commercial customer; and a 20- yard roll-off customer. We have shown three alternative rate adjustments: 1. To provide sufficient revenues to cover current operations Gine 10 in Table 5-6); 2. To provide sufficient revenues to repay the balancing account deficit in 1992 (line 15 in Table 5-6); and, 3. To provide revenues sufficient to repay the balancing account deficit over three years. (This is approximated by adding one-third of the difference between 1. and 2. above to the rate increase for current operations. Due to the effects of interest and other revenue-based fees, this amount may not generate sufficient revenues to completely reduce the balancing account deficit. A more complete analysis, beyond the scope of this project, is required to accurately calculate this rate increase. This column is shown for information purposes only.) The calculation of rate increases in 1993 and 1994 by jurisdiction was beyond the scope of our engagement. Such calculations could be performed for individual jurisdictions, as needed. Table 6-2 shows collection rates for comparable collection services for other juris- dictions in the area. This survey was prepared by the Central Contra Costa Sanitary District in May 1991 (therefore, some rates are over 18 months old and may have changed from those shown). Rates for other jurisdictions reflect those jurisdictions' disposal rates, which, in some cases, are significantly higher than the disposal rates in Alameda County. Table 6-3 summarizes comparable rates from Tables 6-1 and 6-2. It shows that even after adjusting rates to make OSC whole for the 1991 balancing account, the jurisdictions' collection and disposal rates are still among the lowest in the Bay Area. 47 Table 6-1 Sample 1992 Alternative Rates A B Increase For Increase For Current Current Current Operations Jurisdiction Rate Operations Plus Balancing Account A + 1/3 (B - A) % Rate % Rate % Rate Oakland I-can residential $10.13 3.1% $10.44 24.9% $12.65 10.4% $11.18 2-yd., once per week commercial $87.46 3.1% $90.17 24.9% $109.24 10.4% $96.53 20-yd. roll-off $192.10 3.1% $198.06 24.9% $239.93 10.4% $212.01 Alameda I-can residential $10.65 (2.0%) $10.44 4.5% $11.13 0.2% $10.67 2-yd., once per week commercial $101.40 (2.0%) $99.37 4.5% $105.96 0.2% $101.57 20-yd. roll-off $221.10 (2.0%) $216.68 4.5% $231.05 0.2% $221.47 Emeryville I-can residential $6.15 9.1% $6.71 30.9% $8.05 16.4% $7.16 2-yd., once per week commercial $82.55 9.1% $90.06 30.9% $108.06 16.4% $96.06 20-yd. roIl-off $180.70 9.1% $197.14 30.9% $236.54 16.4% $210.27 Piedmont I-can residential $8.20 15.9% $9.50 52.6% $12.51 28.1% $10.51 2-yd., once per week commercial $81.25 15.9% $94.17 52.6% $123.99 28.1% $104.11 20-yd. roll-off $180.10 15.9% $208.74 52.6% $274.83 28.1% $230.77 Albany I-can residential $9.80 11.6% $10.94 39.7% $13.69 21.0% $11.85 2-yd., once per week commercial $79.40 11.6% $88.61 39.7% $110.92 21.0% $96.05 20-yd. roll-off $183.60 11.6% $204.90 39.7% $256.49 21.0% $222.09 Hayward I-can residential $9.70 (6.2%) $9.10 14.6% $11.12 0.7% $9.77 2-yd., once per week commercial $86.90 (6.2%) $81.51 14.6% $99.59 0.7% $87.54 20-yd. roll-off $152.05 (6.2%) $142.62 14.6% $174.25 0.7% $153.17 Oro Loma I-can residential $8.85 2.7% $9.09 22.0% $10.80 9.1% $9.66 2-yd., once per week commercial $84.30 2.7% $86.58 22.0% $102.85 9.1% $92.00 20-yd. roll-off $147.85 2.7% $151.84 22.0% $180.38 9.1% $161.35 Castro Valley I-can residential $8.60 10.2% $9.48 32.1% $11.36 17.5% $10.11 2-yd., once per week commercial $82.95 10.2% $91.41 32.1% $109.58 17.5% $97.47 20-yd. roll-off $145.75 10.2% $160.62 32.1% $192.54 17.5% $171.26 Livermore I-can residential $8.33 (13.3%) $7.22 (6.3%) $7.81 (11.0%) $7.42 2-yd., once per week commercial $67.00 (13.3%) $58.09 (6.3%) $62.78 (11.0%) $59.65 20-yd. rolI-off $177.62 (13.3%) $154.00 (6.3%) $166.43 (11.0%) $158.14 Dublin I-can residential $7.10 (14.3%) $6.08 (9.4%) $6.43 (12.7%) $6.20 2-yd., once per week commercial $67.55 (14.3%) $57.89 (9.4%) $61.20 (12.7%) $58.99 20-yd. roll-off $147.00 (14.3%) $125.98 (9.4%) $133.18 (12.7%) $128.38 Fremont I-can residential $7.76 0.0% $7.76 8.9% $8.45 3.0% $7.99 2-yd., once por week commercial $68.24 0.0% $68.24 8.9% $74.31 3.0% $70.26 20-yd. roll-olT $149.29 0.0% $149.29 8.9% $162.58 3.0% $153.72 Union City I-can residential $7.73 9.2% $8.44 36.3% $10.54 18.2% $9.14 2-yd., once per week commercial $68.24 9.2% $ 74.52 36.3% $93.01 18.2% $80.68 20-yd. roll-olT $149.29 9.2% $163.02 36.3% $203.48 18.2% $176.51 Newark I-can residential $7.60 (1.3%) $7.50 8.0% $8.21 1.8% $7.74 2-yd., once per week commercial $68.24 0.3%) $67.35 8.0% $73.70 1.8% $69.47 20.yd. roll-off $149.29 (1.3%) $147.35 8.0% $161.23 1.8% $151.98 48 C'l l:":l cb~ ~~ ~~ Il.. tII N a ~ )01 I:) ; Q B 1Il ~ ~ 8 !!!;, I.:.. 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Table 6-2 Page 3 or3 CENTRAL CONTRA COSTA SANITARY DISTRICT COKPARITIVE SCHEDULE OF REFUSE COLLECTION RATES HAY 1991 NUMSERED AND ALPHABETICAL FOOTNOTES TO COHPARATlve SCHEDULE OF REFUSE COLLECTION RATES Nl..ITtIered Footnotes aM Jeey: (1) Calculatl!d as follows: Number of commercial customers dlvldl!d by the sum of resIdential, commercial and apartment customers. Drop box customers are not Included. (2) Recycling charges shown are Included in the residential rates. (3) No f~ due to the facility being ownl!d by the refuse collector. (4) No uniform dIsposal f~ per se. The total disposal costs are allocated back to the refuse collector based on the amount of tonnage brought to the transfer stations. (5) Rate basl!d on the amount of waste generated. ..... Service not provided ... Information not avaIlable "N/C" No charge to customer Alphabetical Footnotes: A. SIngle can rate Includes up to three cans; second can rate charged for the fourth can. B. Reduced residential rate offered for one can per week pick.up and no trimmings. C. ResidentIal rate Is based on an automated system using a 90.9alloo' lIft-off container for both refuse and garden trimmings. D. Commercial bin price the same for one to three plck'ups per week. E. Multi-Iplrtment service rau varIes based on volune picked up at the lpartment C:OII1'lex. F. Commerc:lal rates effective on February 1, 1990 due to commercial rates being set by the refuse collector. G. One seasonal c:lelnup I. free. Additional cleanups Ire available for an additional fee. H. Two sea.onal cleanups are free. AddItIonal cleanups are avaIlable for an addltlonll fee. I. Seasonal cleanup provided for bagged or otherwise contaIned llght'welght materials only. J. The dIsposal fee Includes additional surcharges imposed by the county and city. IC. The refuse collector does not administer the rec:ycling program. Marin RecyclIng Is the reeyc:llng entity. L. ServIce are composed of low density resIdential customers with long driveways; no commercial customers. , ,- M. The dIsposal fee Includes one more year of contributions mede to the fonner Hountaln View landfill plus .long haul" costs paid to the refuse collector. However, credits are given to the city for "recycling. N. City has two recycling pilot programs In effect; one for mixed paper and one for yard waste. o. Although an unlimited amount of weekly trImmings Is aeeepted at the curb, once a year drop boxes are placed throughout the elty for customer use, free of charge. P. A thirty percent Increese Is anticipated for drop box servIce. Q. Residential rates will Increase to $9.80 on JUly 1, 1991. Tipping feesare also expect~ to Increase to $16.27 per ton. 51 Table 6-3 Collection Rate Comparison Alameda Jurisdictions4 Range Average Bay Area Jurisdictions (excluding Alameda County) Range Average Residential1 Commercial2 $6.43-$13.69 $10.21 $61.20-$123.89 $95.01 $7.89-$20.005 $14.09 $19.70-$273.00 $117.18 1 I-can customer 2 2-yard, one-per-week customer 3 20-yard customer . 4 After rate increase necessary to repay the balancing account deficit in 1992. 5 Only those with backyard service 6 Only 20-yard bin rates 52 Roll-off3 $133.18-$274.83 $200.99 $197 .OO~$296.056 $256.22 SECTIONVll.. RECOMMENDATIONS The Committee's policy and rate r~commendations for the 1992 rate application are summarized below: 1. The impact of the aakland Hills Fire should be deducted from or charged to the 1991 balancing account and charged to aakland's jurisdictional rate application in 1992, as necessary. 2. Landfill closure and post-closure maintenance costs should be excluded from asc's allowable expenses pending a detailed legal and technical review of the basis for these costs. We recommend that such a review be performed during 1992. 3. Legal costs incurred in 1989-90 related to the research, litigation, and nego- tiation of OSC's obligation to pay the plaintiffs attorney's fees in connection with the Bonilla lawsuit should be disallowed as a franchise expense. 4. Depreciation on all assets, including capital equipment, should be calcu- lated on a straight-line basis beginning in 1992. 5. The Committee's costs of rate reviews, special studies, legal reviews and administration should be included in OSC's rate application in 1992 as an allowable expense. 6. Capital assets at the Durham Road Landfill should be depreciated over the useful lives of the assets, not the remaining life of the contract with the Tri- Cities. 7. Charitable contributions made by OSC should be disallowed as a franchise expense. 8. The Committee should reserve the right to perform further analysis of the 83 franchised employees hired in 1990. We recommend that this analysis be performed in 1992. 9. Common equipment assets should be included in the Altamont adjustment to determine beginning equity as described in our letter to the Committee dated January 30, 1991. 10. The allowed return on equity for 1992 should be set at 10%. 11. The re'sults of OSC's allocation methodology, as adjusted, to derive the jurisdictional rate applicatioIl should be accepted as reasonable for the 1992 rate year. asc should be directed to collect sufficient detail information during 1992 to improve the allocation statistics used. 53 12. The Committee should consider changing the methodology for calculating allowable profit to an operating ratio in future rate applications, because of the change to a jurisdictional cost of service approach to setting rates. 13. The 1991 balancing account should be allocated to each jurisdiction with one-half of the balance based on its share of 1992 expenses and one-half based on its proportionate contribution to the 1992 deficit. 14. Each jurisdiction should adjust its rates by a percentage that lies between that necessary for current operations and that required to make OSC whole for the 1991 balancing account deficit. The exact adjustment should be determined by each jurisdiction based on its local circumstances. 15. Recommendations forwarded by the Committee to asc from the Management and Operations Review report dated November 25, 1991, should be monitored by the Committee in 1992 to ensure compliance. 54 JaKiano SC~;'Jenger Comoanv .~dmtnISlrallV';) ',.Jfiices ::'000 S;.1t:~rc::=ero. Suite 3CO ;::'::ki::nc. :;.~ ;;':606 -'.~7':~3Z-'':OO FilX: ~15:532-'465 ~ \eJ A Waste Management Company July 15, 1991 Mr. Paul Causey, Chairman Joint Refuse Rate Review Committee 2600 Grant Ave. San Lorenzo, CA 94580 Dear Mr. Causey: Attached is the technical submission of 'our Refuse Rate Application for 1992. Also included are projected costs for 1993 and 1994. This application is being submitted in compliance with Article 8, section 2 of the Fremont, Newark, and Union city amended Franchise agreements, and Article 3, section 2'of all other jurisdictions' Franchise Agreements. As you may recall, the summary of our 1992 capital projects was submitted to the Committee on June 13, 1991. Please note that the following assumptions are included in this submission: Due to increased recycling and the continuing effects of the recession, overall revenue growth in the collection divisions, as well as public tonnage at Davis Street is projected to be flat during 1992; public revenue tonnage at Durham Road Landfill is however, projected to increase 8% when compared to 1991, due to anticipated economic growth and other unique factors in the Tri-Cities area. Management Fees and Corporate Service and Development Fees from Waste Management are included at a combined total of 2% of revenue. These fees, as well as franchise fees and public revenue at Davis street and Durham Road have been increased as follows: 1991 - 13% 1992 - 13% 1993 - 5% As per our agreement, Oakland Scavenger Company Administrative Office costs are not included. Closure and post-closure costs are included as operating expenses at both the Durham Road and Altamont Landfills. Included is revenue and the offsetting expenses generated by the 4% Recycling surcharge imposed by the city of Hayward; we have assumed for purposes of this Rate Application that we will continue to collect this amount thru 1994. Our agreement with the City is that should OSc not be the successful bidder for their Recycling Contract, OSC will cease collection of this surcharge. Mr. Paul Causey July 15, 1991 Page 2 As per your instructions, the Rate Application format has been adjusted to include several new categories of expenses. For the Service (landfill and transfer) Divisions, a new line item titled "State and Local Mandated Fees" has been included, which splits those costs out from the prior categorization of "Other Operating Expense". For the Collection Divisions, costs previously captioned "Disposal Fees" are now categorized into three line items: "Transfer Fees", "State and Local Mandated Fees", and "Disposal Fees" . Attached as Exhibits A thru D are price increase schedules demonstrating various scenarios for spreading the impact of projected price adjustments over 1992 thru 1994. These price adjustment assumptions assume an overall price increase of the percentage indicated; actual increase percentages may differ by jurisdiction, based upon the implementation date of their 1991 rate increase. Jurisdictional breakdowns will be submitted on August 15th_ Please note that this Rate Application assumes that the Cities of Fremont, Newark, and Union City will remain in the Rate Structure for the duration of the Rate Application period. The current contract for both collection and disposal at Durham Road Landfill expires in August, 1993, with an option for a twelve month extension; we are however evaluating the possibility of expanding the site vertically, which would provide additional capacity. Also, we are currently working with the Tri-Cities to develop a mutually acceptable contract for collection and disposal which would take us beyond the term of the existing contract extension. Following are the estimated unamortized costs that would need to be recovered given the existing contract options: Contract Expiration Date Auqust '93 Auqust '94 Land Improvements Closing Costs Post-Closure Costs Leachate Treatment Facility Total Costs $ 2,999,200 1,665,300 8,466,800 5,533,700 $18.665,000 $2,321,700 1,420,100 7,239,800 5,334.700 $16.316.300 Finally, as requested annually, Exhibit E outlines in detail the special services offered to each of our jurisdictions both within and outside of the Rate Base. Mr. Paul Causey July 15, 1991 Page 3 We will be submitting the Rate Application by Jurisdiction as scheduled on August 15. This submission will include proposed price adjustments by jurisdiction. 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(/) <:l I o 0.. a: o o.~ 1= . ~Z 0 fil WW u:: a: LI-> W :5 wW 0_ 0 II) a: W :tOw (/) a: Oa: ffi I- Z-,-.o Z <:J!::x W a:Oow :: LI- ~ u:: W .. :;; ~filQ.~ :; OI-{/):5 ~ j::(I)II):J -:JW:: W 8i3~:::l ~ <<wO a: Ilici"":"; I:Ii -s o o ai I -s g cD - i o j:: o Ei Ul ii: :J ..., >- a:l a: W LI- ll- e >- < :: (/) W II) < W a: o ~ -' < :J I- ~ c:i W Z iii :: o o (/) z o j:: u o II) ii: :J ..., -' -' < (I) a: w o (i) z o (.) -s g ,.: EXHIBIT E OAKLAND SCAVENGER CO. SPECIAL SERVICES SUMMARY 1992 RATE APPLICATION City of Alameda . Annual Clean-up $100,000 - rates adjusted to cover cost w $.25 single can and $.20 for two cans . Senior Citizen Rate 10% discount . Surcharge Fee in rates for sealing disposal site and low-income assistance $.10 per single can $.20 per additional can $.20 per cubic yard commercial . Surcharge fee in rates for closure of the Doolittle Landfill site w $.25 per cubic yard commercial . City parks surcharge - $.10 per cubic yard commercial . Drop Box Service at Corporation Yard - included in rates . Collection at City Hall, four Fire Houses, and three libraries - included in rates City of Albanv . Annual Clean-up $27,000 - paid directly by City . Senior Citizen Discount - $2.25 off single can rate Additional service at normal rate - Commercial cubic Yard rate increased by $.25 in rate structure . Recycling surcharge $.40 single can and $.20 for two cans; senior citizens $.25 per can Castro Vallev Sanitary District .. . Annual Clean-up $100,000 - paid directly by Sanitary District City of Dublin . Two annual Clean-ups included in rate - $9,000 per clean-up . Two additional clean-ups paid for by the City - $9,000 per clean-up. The. City of Dublin is currently paying for these clean-ups via an offset against unearned revenues (this arrangement was approved by the J.R.R.R.C on 9/25/86). . Service is provided at one Fire Station, Dublin Sports Grounds, City Hall, Valley Swim Center, Shannon Park & Community Center, City Corporation Yard - included in rates City of Emervville . Special Clean-ups $9,500 - paid directly by City . Service is provided at City Hall, Fire Houses and other City Buildings - included in rates . Recycling surcharge - $.05 per cubic yard c,?mmercial City of Havward . Annual-Clean-up $260,000 - paid directly by City . Services provided for removal of street trash cans maintained by City, Corporation Yard service, Street Sweeping container at three locations, right to dispose of City refuse and street sweepings - included in rates City of Livermore . Residential Citywide Clean~up included in rates . Three Special Clean-up $22,000 each paid directly by City . Service provided at all City owned buildings, street trash cans - included in rates City of Newark · Service is provided at City Administration Building, three Fire Stations, five Community Centers, Corporation Yard, City Annual Newark Days event, and City use of disposal site - included in rates · Free dump coupons for residential subscribers twice a year (April and October) and half price dump coupons for residential subscribers twice a year (January and July) · Annual Household Hazardous Waste clean-up $26,800 - included in rates City of Oakland . · Services provided - collection at all City owned facilities, provide disposal site for street sweepings - included in rates Oro Lama Sanitary District · Annual Clean-up $200,000 - paid directly by Sanitary District City of Piedmont · Services provided - City Hall and all Municipal Buildings - included in rates City of Union City · Semi-annual Clean-ups (June and November) $93,600 included in rates · Services provided to all City owned facilities (excluding any service to profit making lessees or concessionaires) - included in rates · Half price dump charge for residential subscribers once each quarter (restricted to passenger vehicle and 1/2 ton pickup) . included in rates · Annual Household Hazardous Waste clean-up $36,400 . included in rates RA TEAP92.dw c CI;) iX) 0 CI;) (") _ _ W ~ CO CI;) ~ ..... 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N .... o -0 .... ... ..... o tit II " II " II II II II " II . u lO( CD 0- " ... o .... 'II lEI '" '" o -' :g Cl.. .. 2 'II > 4l '" ..... ~. ..... '. , 'APPENDIXB -==~~e HILTONFARNKOPF & HOBSON Joint Refuse Rate Review Committee Recommendations Regarding Oakland Scavenger Return on Equity 1992 Rate Application November 5, 1991 The Joint Refuse Rate Review Committee has received Oakland Scavenger Company's rate application for the 1992 year. This rate application includes a proposed return on equity to the Company of 17%, which is the same amount that was granted to the Company for the 1991 year. Since the early 1980's, the JRRRC has used the following approach in its consideration of the appropriate return on equity. In an attempt to educate the public and document the process, the JRRRC prepared this paper. Each year, the JRRRC determines an appropriate ROE within the context of the Company's franchise agreements, its historical performance and historical returns earned by comparable companies in the industry. A recommendation is made by the JRRRC to each member agency for approval and adoption. The establishment of the recommended ROE recognizes the fact that: 1. The Company, in general, has long-term franchise agreements with the JRRRC member agencies. 1bis, coupled with a rate review process which is intended to reimburse the Company for all reasonable and necessary costs of service, results in an environment of lower risk to the Company. 2. The JRRRC has established a balancing account that, in effect, guarantees the Company will earn the allowed ROE. This guarantee further reduces risk to the Company. The JRRRC has determined that the lower risk associated with these factors should result in a guaranteed ROE that is lower than those earned by unregulated companies in the industry. Specifically, the JRRRC's approach to determining the recommended return on equity is as follows: . 1. Establish the average ROE from the most appropriate comparative companies, and adjust this factor to reflect the current economic state of affairs if necessary. Then, based on this average ROE, establish a range for which the Company will be eligible in the current application. Due to the relative low-risk experienced by OSC;' this range will only go above the adjusted average ROE factor if OSC has exhibited exemplary performance during the year. JRRRC 2 November 5, 1991 2. In the CWTent rate application, the JRRRC will consider the past performance of the Company in the following areas: fiscal performance, service performance, and responsiveness to jurisdictions. Based on established performance standards in each of these areas, the JRRRC will evaluate the Company and recommend the appropriate level of ROE for the application being considered. If the Company's performance has exceeded standards and been truly exemplary, then the JRRRC will recommend the high end of the range; if performance has met standards in all areas, then the JRRRC will recommend that the adjusted average ROE be granted; if the Company's performance does not meet standards, then the JRRRC will recommend the low end of the range. RETURN ON EQUITY STANDARD Since the early 1980's, OSC has been granted ROE from the JRRRC ranging from 15% to 17%. Some relevant comparative statistics follow: 1. Robert Morris Survey of approximately 226 waste companies nationwide (1991) indicates an average return on equity of 13% (calculated as post-tax ROE using OSC's tax rate). 2. In the 1992 rate application, the ROE of 17% which OSC is requesting is comparable to an operating ratio of approximately 91%. This compares to some local regulated garbage collection and disposal companies as follows: a. The following cities allow operating ratio only on a portion of operating costs; and, therefore, the effective operating ratio is 1-2% higher than shown: Walnut Creek - 95%, effective 96.6% (equivalent ROE is approximately 11.4%) San Mateo County - 91%, effective 94% (equivalent ROE is approximately 12.4%) b. The following cities allow operating ratio on all operating expenses (equivalent ROE data is not available): Concord - 90% Martinez - 95 % .. Pleasant Hill - 90% South San Francisco - 90% JRRRC 3 November 5, 1991 This small sample suggests an average operating ratio of approximately 93%. For OSC, it is estimated that each percentage point of ROE translates into 0.5 percentage points of operating ratio. Therefore, for OSC, an average operating ratio of 93% translates into an ROE of 13%. Based on the above comparisons, the JRRRC recommends using an average ROE figure of 13%. This accounts for the effects of the recessionary economy, as the comparisons reflect current figures. In addition, historical data from the Robert Morris SUIVey reflects a decline in the average return on equity in the solid waste industry as follows: 1988- 17.3% average; 1989 - 18.1% average; 1990 - 14.2% average; 1991 w 13% average. The JRRRC recommends establishing a range of allowable ROE for the 1992 rate application of 10% - 16%. A recommendation of 16% would indicate exemplary performance that exceeds standards; a recommendation of 13 % indicate performance that met standards; a recommendation of 10% would indicate performance that falls short of standards. ' PERFORMANCE EVALUATION I. Fiscal Performance JRRRC Expected Standard: The JRRRC expects the Company to budget for reasonable costs and then aggressively manage its operations to live within its budget. The Company should manage costs to be responsive to downturns in revenues, whether those downturns are a result of recessions or shrinking markets due to increased resource recovery programs. OSC Perfonnance: 1991 Cumulative Deficit has grown from a projected $8 million per the 1991 rate application to $22.4 million per the 1992 rate application. OSC claims that this is due to shortfalls in revenues as well as overages in expenditures. a. Revenues have not met projections. The Company claims that this is due to a downturn in the economy resulting in reduced activity. The JRRRC expects that if revenues and, therefore, service levels are down, then the Company should show a reduction in expenditures; however, this did not occur. JRRRC 4 November 5, 1991 Projected Actual (or Est.) % Diff 1988 $ 64,678,000 $ 64,728,000 0.08% 1989 $ 67,101,000 $ 66,718,000 (0.57%) 1990 $ 80,200,000 $ 78,797,000 (1.75%) 1991 $106,345,000 $ 99,378,000 (6.55%) b. On the expense side, OSC has not exhibited responsible budget management. The Company has overexpended budget projections in both the 1990 and 1991 years. Projected Actual (or Est.) % Diff 1988 $ 65,155,000 $ 65,306,000 0.23% 1989 $ 70,785,000 $ 70,054,000 (1.03%) 1990 $ 76,975,000 $ 78,962,000 2.58% 1991 $ 94,913,000 $ 96,923,000 2.12% II. Service Performance JRRRC Expected Standard: The JRRRC expects the Company to continually implement operational changes which will increase efficiency and reduce costs, especially those improvements that are identified in operation studies or management audits. The JRRRC also expects the Company to exhibit the ability to respond to reduced business activity by reducing costs. Along these lines, the JRRRC expects the Company to have a long range plan to adjust to increased levels of waste diversion (and accompanying reduced levels of waste disposal) which is likely to result from implementation of City Source Reduction and Recycling Elements. The JRRRC expects the Company to provide adequate justification for staff level increases and for reorganizations that result in significant staff increases. Company Perfonnance: a. The Company"' has not aggressively implemented smaller crews as recommended in a 1985 operations study. This fact is evidenced by preliminary findings from the 1991 management audit, which indicate that since 1985, the Company has reduced the number of 3-person crews by 35%, or an average of only 7% per year. The management audit also indicates that JRRRC 5 November 5, 1991 46% of the Company's routes continue to be staffed by three person crews. Additionally, the Company actually added a three person crew in the Dublin Service Area following the 1985 recommendation. b. Overall, the Company has shown a lack of ability to adjust the cost side of the business to fluctuations in the economy. The JRRRC expects to see revenue and service reductions accompanied by some simultaneous reductions on the cost side. c. The preliminary findings from the 1991 management audit indicate that during 1990, the Company has increased its number of employees by 105. This is particularly troubling since the staffing increases have occurred during a time when revenues have not met projections. d. The preliminary findings from the 1991 management audit indicate a reduction in injury claims and in Workers' Compensation benefits paid during 1990. This indicates a positive step on the part of the Company to implement an effective safety program. e. The JRRRC is concerned regarding the lack of long term planning evidenced by the Company. It is not clear that the Company has a strategy to address the potential significant impacts that increased source reduction and recycling will have on both the residential and commercial aspects of the business. The JRRRC will not accept a situation where costs continue to grow while revenues decrease. f. With the exception of the safety program and injury claim reduction cited above, the Company has not shown evidence of any efforts to increase efficiency in operations. IV. Responsiveness to Jurisdictions JRRRC Expected Standard: The JRRRC expects the Company to submit annual rate applications and Capital Improvement information on a timely and complete basis. In addition, the JRRRC expects the Company to respond to requests for information and service in a reasonable time frame. The JRRRC also expects the Company to engage in long term planning and to work with affected jurisdictions on regional solutions to waste related issues, such as AB939 requirements. The JRRRC expects that the Company's JRRRC 6 November 5, 1991 implementation of any new recycling or source reduction programs will be approved by the affected jurisdictions and consistent with existing franchise agreements. Company Perfonnance: 1. The Company has submitted both the Capital Improvement Program and the rate application on time for the 1992 year. In addition, the Company has been responsive to the JRRRC's request for a jurisdictional cost of service rate application. 2. Despite these improvements in the Company's performance, the JRRRC has concerns regarding the lack of responsiveness exhibited by the Company during the past few years. Some specific examples are as follows: a. Lack of response to AB939 requirements; no evidence of the Company working jointly with the jurisdictions to develop or propose regional approaches to source reduction and recycling requirements. Evidence in the Capital Improvement Program proposal that the Company is moving forward with construction of recycling facilities without prior discussion with or approval from affected jurisdictions. b. Lack of timely response for information requested by jurisdictions and by the JRRRc. c. Lack of timely submittals to the JRRRC for past three years prior to the 1992 submittal. d. Lack of response to request by one jurisdiction for a pilot curbside program. CONCLUSION The JRRRC has established the allowable range for ROE for the 1992 application at 10- 16%. 10% recognizes performance that does not meet standards; 13% recognizes performance that meets standards; and 16% recognizes exemplary performance that exceeds standards. The performance evaluation indicates performance that falls short of standards in all areas. From an overall view, the Company has not met the stated performance standards in any JRRRC 7 November 5, 1991 of the three areas evaluated: fiscal performance, service performance and responsiveness to jurisdictions. Therefore, the JRRRC is recommending that the Company be allowed an ROE of 10% for the 1992 application. The Management Audit has identified a number of recommendations to improve efficiency in operations for the Company. The JRRRC will consider positive progress on the implementation of these recommendations in evaluating the ROE in future applications. Oakland Scavenger Company Admmistrative Offices :::000 Embarcaaero. Suite 300 Oakland. CA 94606 ,15f532-1400 Fax: 415f532.1465 ~ \eI A Waste Management Comoany August 30, 1991 Mr. Paul causey, chairman Joint Refuse Rate Review Committee P. o. Box 95 San Lorenzo, CA 94580 Dear Mr. Causey: As requested by the Joint Refuse Rate Review committee, we have submitted rate applications as follows: Technical Submission, dated July 15, 1991 Jurisdictional Submission, dated August 15, 1991 Based on the results of these submissions, our company is requesting the following revenue adjustments: 1992 1993 Estimated 1994 Estimated overall increase (Note 1) 13% 13% 10% Note (1) Oakland, Hayward and Livermore increases will be less than otherwise would have been required because their current rates are higher than requested January 1, 1991 due to delaying their 1991 rate increases until April 1, 1991. We understand that it is the committee's intention to institute varying rate increase percentages by jurisdiction based on cost of service and an equitable contribution to Oakland Scavenger Company's allowed return. The requested overall increases noted above, anticipate bringing the balancing amount to zero by the end of 1994, however the jurisdictions (and committee) decision on the methodology to allocate the balancing account will potentially impact each jurisdictions own percentage increases. .". '.' Page 2 The impact of the reversal of Measure D fees has not been taken into account in the above overall percentage increases requested. Various options may be available to the jurisdiction as to how to deal with the reversal. Additionally, closing and post-closing costs need to be addressed as indicated in our earlier correspondence. Should you have any questions, please contact Mike Griffin or me. DDM/Sp DDM91085.s cc: Joint Refuse Rate Review Committee Members Mike Griffin :..--.............. : ,:I<l<:!ilO Scavenger Company ..:.1ii1;~llSlrQ~lve 0:fices -JO 2:noarca:Jcro. Suite 300 .: ,:~:,ma. C;.. 94506 ;.::;22-;.},QO ::'2::: 4 :5,1532-1465 IQ \e/ A Waste Management Company August 15, 1991 Paul Causey Oro Loma Sanitary District 2600 Grant Avenue San Lorenzo, CA 94580 Dear Mr. Causey: As requested by the Joint Refuse Rate Review Committee, attached is an estimated Refuse Rate Application by Jurisdiction for the years 1992, 1993 and 1994. We indicated to the committee earlier that we would have to make assumptions in constructing this application. Accordingly, this should be viewed as a best efforts submission by our Company. We believe further refinements will occur when we institute actual jurisdictional accounting on January 1, 1992. Attached as Exhibit I is the allocation methodology utilized in preparing the jurisdic- tional application. Based on the results of this submission and major outstanding issues such as closing and post-closing landfill costs, allocation of the deficit, interest allocations etc. we recommend for 1992 a global increase of 13%. This recommendation is generally consistent with our technical rate application submission on July 15, 1991 (see Note: 2 below), We believe it will be more prudent for the Rate Committee to work with actual figures by jurisdiction in the next rate cycle. It will also allow the committee more time to resolve the major issues outlined above. The resulting revenue adjustments would be as follows: Oakland, Hayward & Livermore (Note:1) All other Jurisdictions 1992 4.9% 13.0% 1993 Estimated 13% 13% 1994 Estimated 10% 10% (2) Oakland, Hayward and Uvermore 1991 rates are currently 10% higher to make~up for the revenue shortfall created by delaying their 1991 rate increases until 04.01-91, Mathematically there is a 1992 rate reduction of 8.1 % (not 10%) because the overall revenue rate increase for 1992 is calculated on a higher base. As a matter of clarification our July 15, 1991 application was based on revenue currently being generated by the rate structure vs. projected revenue for 1991. This would have resulted in a 15% increase in 1992 rates for jurisdictions other than Oakland, Hayward and Livermore. To adjust for this difference we have increased the estimated rate increase for 1994 from 5% to 10%. Note: (1) '.' Paul Causey August 15, 1991 Page 2 We are planning to attend ,the rate committee on August 23, 1991 to answer questions you may have. -~ .......,....., ," / .' v'/ DDM/dw MG91053.dw Attachment cc: JRRRC Committee Members Scott Hobson Exhibit I Allocation Methodoloqy The costs presented in the July 15, 1991 submission of the 1992 Rate Application represent the baseline numbers for the jurisdictional estimates attached. Whenever possible, costs were directly allocated, as is the case with revenue, franchise fees, surcharges, etc. Additionally, various allocation factors, as indicated in the attached matrix, were utilized to attempt to account for the unique characteristics of each service area and type of service. The methodology indicated above represents our first cut of this type of accounting. Except for Livermore and Dublin, prior rate applications segregated residential costs only by division, while container and drop-box costs were segregated only as far as line-of business. 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(fi- ll.~<Cll-a> C1>~-:J u~~ ~ ~ll.ro~~~.~~~o~~~c: w.~ ~ ~~g6~-~~~g~~o~~ ~~!~~a>~w~~t~;55g~E;~a;~ ~Wg~g~g~;~~;E~o;~o;~~~<ii~O ~5~50c~~O~E~2~~5~ww~g o 0 u r-C ~ HILTON FARNKOPF & HOBSON mJID Advisory Services m ~"""'ffF Municipal Management 39350 Civic Center Drive, Suite lOa Fremont, CalifOrnia 94538-2331 Telephone: 5101713-3270 Fax: 510/713-3294 January 30 t 1991 Joint Refuse Rate Review Committee cio Mr. Paul CauseYt Chairman Oro Lorna Sanitary District 2600 Grant Ave. San Lorenzot CA 94580 Dear Members: At the November 15t 1990t meeting of the Joint Refuse Rate Review Committee (Committee)t Oakland Scavenger Company (OSe) disagreed with our recom- mendation to adjust the equity base used in calculating the regulatory return on equity for the non-franchised portion of common equipment at the Altamont Landfill. When it became clear that we and OSC did not agree on a common solutiont the Committee directed us to prepare a paper explaining the issue. Executive Snmm='lry OSC's equitYt as reported in their financial statementst should be reduced by the value of all assets not employed for the benefit of the franchise when used for calculating the regulated return on equity ("franchised equity"). The most recent calculation of the regulated return on equity included $575,000 in 1989 and $1,002,000 in 1990 of landfill equipment assets that are not used in franchised activities. The Company maintains that the jurisdictions agreed to include in the franchised equity the value of landfill equipment assets used in non- franchised activities. Based on our review, we found no evidence of such an agreement. Furthert our review shows that the specific asset accounts included in the adjustment have increased in number and value, The Company has suggested an accounting entry reducing the franchised landfill equipment asset account by the amounts shown above but increasing the intercompany receivable asset by the same amount, This accounting entry would have no net effect on the equity used for calculating the fran- chised return on equity. However, it fails to reflect an understanding of the intent of the adjustmentt which is to reduce the equity used for the calculation of the franchised return on equity by the value of the assets employed in the non-franchised activities. "' recyCled .-. J pilper . ~!!:'..... HILTON FARNKOPF & HOBSON ~ January 30,1991 Joint Refuse Rate Review Committee Page 2 It is our recommendation that the franchised equity be reduced by $575,00 in 1989 and $1,002,000 in 1990, which will reduce the revenue requirement by $160,000 in 1989 and $268,000 in 1990. Background On July 16, 1982, OSC entered into a contract with the City and County of San Francisco to receive and dispose of San Francisco's refuse at the Altamont Landfill. At that time, amendments to the solid waste disposal agreements between OSC and member agencies of the Committee were executed and specified the procedures to be followed in adjusting the equity base for the non- franchised Altamont equity. Agreement However, the agreements are not specific with regards to what specific assets were to be subject to the equity calculation. For example, the Castro Valley Sanitary District amendment dated January 10, 1984, includes the following procedure: "4. The District and the Company agree that a percentage of the equity base represented by the landfill that equals San Francisco's percentage of tons of material received at the landfill during the time period then in question shall be excluded fro~ the equity base allowed for rate regulation purposes." (italics added) Mr. Dave MacDonald's recollection of the intent of the agreement is that it was specifically limited to certain asset accounts and that common equipment assets were not to be included in the calculation, Further, he has stated that the adjustment was agreed to by OSC as a political concession to enlist the jurisdictions' support for the waste disposal agreement with San Francisco, Mr. Ernest Mortensen, Price Waterhouse partner responsible for the rate review at the time of the agreement, recalls that the "agreement" between OSC and the Committee was with respect to the methodology that was used, not specifically to the accounts used in the calculation. He further recalls that the equipment account was not included originally due to the minor balance involved. _ HILTONFARNKOPF & HOBSON January 30, 1991 Joint Refuse Rate Review Committee Page 3 .. Historical Application Although the interpretation of the agreement by asc and the consultants dif- fers. our review shows that the specific accounts included in the adjustment have increased in nwnber and value. During the first rate review following the execution of the agreement. the adjustment was applied only to land. In the rate review report prepared by Price Waterhouse dated November 18.1982. the impact of the San Francisco contract was discussed and the application to OSC's acconnts was specified: "ose has entered into a multi-year contract with the City of San Francisco to allow refuse from San Francisco to be disposed at the Altamont Landfill. Our review indicated OSC made two adjustments in the rate application to reflect San Francisco's usage of the landfill. The indirect costs of operating the landfill were allocated to the San Francisco operation which reduced the expenses contained in the rate application. The OSC equity related to the Altamont land purchase costs were allocated to the San Francisco operation which reduced the equity used to calcu- late the ROE for the existing service area. Both allocations were based on relative tonnage expected to be disposed at the landfill. . . In accordance with the agreement between OSC and the Committee, the portion of equity associated with the San Francisco operation at the Altamont Landfill should be excluded from the equity used to calculate the ROE for the Committee's service areas, The total equity associated with Altamont equals the purchase price of the land, $910,876, (italics added) In the next rate review report prepared by Price Waterhouse dated March 20. 1984. the Altamont equity adjustment was applied to both land and land improvements: "The major issues of concern in the review of the equity balances were that the equity in the non-franchised companies had been removed from the beginning year company-wide balance and that the amounts could be reconciled to asc's 1982 audited financial statements. The removal of the non-franchised equity . ' ~t.:'~ HILTON FARNKOPF & HOBSON ~ January 30,1991 Joint Refuse Rate Review Committee Page 4 was recommended in the prior year's Price Waterhouse report and was done by GSC with the exception of San Francisco's share of the equity value of the land and equity value in the land improvements. The equity value of the land had originally been deducted by asc as an adjustment to the return-on-equity and was recast (same effect) as shown in Exhibit 1." (italics added) Subsequent reports on the 1985, 1986, 1987, 1988 and 1989 rate applications made similar adjustments to the franchised equity, expanding the adjust- ment to include buildings and improvements. During the 1990 rate review, our staff noted that the dollar amount of common equipment at the landfill had increased significantly. Although the specific landfill equipment accounts are not available prior to 1989, asc's financial statements reflect a large increase in total franchised equipment. Between 1984 and 1989, franchised machinery and equipment increased by $4,484,000 or 82%. During that same period, non-franchised machinery and equipment decreased by $754,000 or 19%. At the meeting on November 15,1990, asc staff suggested that a simple accounting transaction transferring the non-franchised portion of the com- mon equipment to a non-franchised asset account would accomplish the Committee's objective without any impact on franchised equity, The transac- tion proposed fails to reflect an understanding of the intent of the adjustment, which is to reduce the franchised equity for the value of the assets employed in non-franchised activities. Recommendation We recommend that the equity adjustment to franchised equity include the landfill common equipment accounts. The impact of our recommendation is to lower the equity base upon which asc's profit is based by $575,000 in 1989 and $1,002,000 in 1990. At the 17% return on equity currently allowed by the Committee, this lower equity base would result in the reduction of the revenue requirement by $160,000 in 1989 and $268,000 in 1990. * * * * * A ~,~ HILTON FARNKOPF & HOBSON January 30, 1991 Joint Refuse Rate Review Committee Page 5 We have been pleased to assist the Committee in addressing this issue, Should you have any questions, please call me at 415/713-3270. Sincerely, ~#//~ L. Scott Hobson Partner cc: Mr, D. David MacDonald, OSC/WMI