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ATT ACHMENT K <br />CONTRACTOR’S COMPENSATION AND RATE SETTING PROCESS <br />REV: 03-16-18 MI <br />ATTY/AGR/2018.054/RECOLOGY OF SAN MATEO ATTACHMENT K <br />Page 17 of 24 <br /> <br />Table 3: Example Compensation Cap Methodology <br /> <br /> Note: All amounts presented in $ per year with the exception of percentages as noted. <br />CPI + Growth Percentage for Example 4.5%6.2%5.8%5.0%3.5%2.4%2.3% <br />2023 2024 2025 2026 2027 2028 2029 <br />Annual Cost of Operations <br />Wages for CBAs 1,731,660 1,839,023 1,945,687 2,042,971 2,114,475 2,165,222 2,215,023 <br />Benefits for CBAs 804,714 854,606 904,173 949,382 982,610 1,006,193 1,029,335 <br />Payroll Taxes 144,074 153,007 161,881 169,975 175,924 180,147 184,290 <br />Workers Compensation Insurance 123,375 131,024 138,624 145,555 150,649 154,265 157,813 <br />Total Direct Labor Related-Costs 2,803,823 2,977,660 3,150,365 3,307,883 3,423,659 3,505,826 3,586,460 <br />Direct Fuel Costs 187,237 198,846 210,379 220,898 228,630 234,117 239,501 0 0 0 0 0 0 0 <br />Other Direct Costs 244,805 259,983 275,062 288,815 298,924 306,098 313,138 <br />Depreciation <br /> - Collection Vehicles 254,669 254,669 254,669 254,669 254,669 254,669 254,669 <br /> - Containers 98,179 98,179 98,179 98,179 98,179 98,179 98,179 <br />352,848 352,848 352,848 352,848 352,848 352,848 352,848 <br />Allocated Indirect Costs <br />General and Administrative 997,138 1,058,960 1,120,380 1,176,399 1,217,573 1,246,795 1,275,471 <br />Operations 104,966 111,474 117,940 123,837 128,171 131,247 134,266 <br />Vehicle Maintenance 297,057 315,475 333,772 350,461 362,727 371,433 379,975 <br />Container Maintenance 175,509 186,390 197,201 207,061 214,308 219,451 224,499 <br />Total Allocated Indirect Costs 1,574,670 1,672,299 1,769,293 1,857,757 1,922,779 1,968,926 2,014,211 <br />Total Allocated Indirect Depreciation Costs 9,804 9,804 9,804 9,804 9,804 9,804 9,804 <br />Total Annual Cost of Operations 5,173,187 5,471,441 5,767,750 6,038,005 6,236,643 6,377,618 6,515,963 <br />Profit 543,042 574,350 605,454 633,824 654,675 669,474 683,996 <br />Operating Ratio 90.5%90.5%90.5%90.5%90.5%90.5%90.5% <br />Total Operating Costs 5,716,229 6,045,791 6,373,205 6,671,829 6,891,318 7,047,092 7,199,959 <br />Contractor Pass-Through Costs <br />Interest Expense 95,432 95,432 95,432 95,432 95,432 95,432 95,432 <br />ADD: Prior Year Compensation Cap Reductions - - 38,978 100,259 139,796 62,435 - <br />Contract Changes to Specific Agencies - - - - - - - <br />Total Contractor Pass-Through Costs 95,432 95,432 134,411 195,691 235,228 157,867 95,432 <br />BASE CONTRACTOR'S COMPENSATION 5,811,661 6,141,223 6,507,615 6,867,520 7,126,546 7,204,959 7,295,391 <br />CONTRACTOR'S COMPENSATION CAP (5%)5,861,902 6,102,244 6,407,357 6,727,724 7,064,111 7,417,316 7,565,207 <br />Adjustment for 5% Cap - (38,978) (100,259) (139,796) (62,435) - - <br />ADJUSTED CONTRACTORS COMPENSATION 5,811,661 6,102,244 6,407,357 6,727,724 7,064,111 7,204,959 7,295,391 <br />% CHANGE IN CONTRACTOR COMPENSATION 4.10%5.00%5.00%5.00%5.00%1.99%1.26% <br />Total Depreciation <br />Lease (Yr 1 principal only) for Collection Equipment <br />City of Example <br />Direct Labor-Related Costs <br />6.2.B. - Page 221