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SEWERAGE AND WATER BOARD OF NEW ORLEANS
New Orleans, Louisiana
Comprehensive Annual Financial Report For The Year Ended December 31, 2008
Under provisions ofstate law, this report is a pubfic document, A copy of the report has been submitted to the entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office of the LegislativeAuditor and, where appropriate at the office of the pansh clerk of court.
Release Date o l ^ W / ) ^ Prepared by:
Finance Administration Ethel H. Williams
Utility Financial Administrator
MISSION STATEMENT
To be one ofthe best and most respected suppliers of sewer, water, and drainage service in the south-central United States by providing quality,
reliable, and cost effective service to our Customers while maintaining fair and ethical treatment of our well-trained and highly motivated employees.
OUR VALUE
Open, honest, communication Trust and respect for each other
Offering and encouraging education and opportunity to employees Fostering enthusiasm among employees through example ofthe
managers/supervisors Providing direction and planning and encouraging interdeparment
teamwork Assuring reliability in providing services to customers
KEY RESULT AREAS
Customer Satisfaction Cost Effectiveness
Employee Satisfaction Capabilities Improvement through Training
SEWERAGE AND WATER BOARD OF NEW ORLEANS
Comprehensive Annual Financial Report
Year ended December 31. 200S
TABLE OF CONTENTS
INTRODUCTORY SECTION
Transmittal Letter
Graph
Certificate of Achievement for Excellence in Financial Reporting
Officers ofthe Sewerage and Water Board of New Orleans
Members of Sewerage and Water Board of New Orleans
Committees ofthe Sewerage and Water Board of New Orleans
Organizational Chart
Division Heads of Deput>' Director Division Heads of General Superintendent Department Heads of Management Services Director
FINANCIAL SECTION
Independent Auditors' Report Management's Discussion and Analysis
(Required Supplementary Information) Basic Financial Statements:
Govemment-Wide Financial Statements - Enterprise Fund: Statements of Net Assets Statements of Revenues. Expenses and Changes in Net Assets Statements of Cash Flows
Fund Financial Statements - Fiduciary Fund Statements of Net Assets - Pension Trust Statements of Changes in Plan Net Assets-Pension Trust Fund
Noics to Financial Statements
Required Supplementary Information under GASB Statements No. 25 GASB Statements No. 45
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SEWERAGE AND WATER BOARD OF NEW ORLEANS
Comprehensive Annual Financial Report
Year ended December 31, 2008
TABLE OF CONTENTS
II. FINANCIAL SECTION fContinued')
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Supplemeniar}' Information:
Net assets by Department Enterprise Fund - Schedule 1
Activities by Department Enterprise Fund - Schedule 2
Schedule of Property, Plant, and Equipment in Service by Department - Schedule 3
Schedule of Bonds Payable - Schedule 4
Schedule of Cash Receipts and Disbursements -Debt Service and Debt Service Reserve Required by Bond Resolution - Schedule 5
Schedule of Changes in Claims Payable by Department - Schedule 6
STATISTICAL INFORMATION fUNAUDfTED)
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This part of the Board's comprehensive annua! financial report presents detailed information as a context for understanding what the information in the fmancial statements, note disclosures, and required supplementari' infomiation says about the Board's overall financial health.
Financial Trends These schedules contain trend mformation to help the reader understand how the Board's financial performance and well-being have changed over time.
Net Assets by Component - Last Eight Years
Changes in Net Assets by Component - Last Eiglit Fiscal Years
Revenues and Expenses by Source - Enterprise Fund Last Ten Fiscal Years
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Revenue Capacity These schedules contain information lo help the reader assess the Board's most significant local revenue source, the property tax.
Assessed and Estimated Actual Value of Taxable Propert}' - Last Ten Fiscal Years UJ-4
Property Tax Rates - Direct and Overlapping Governments Number of Mills - Last Ten Fiscal Years Iil-5
Ten Largest Taxpayers - December 31, 2008 and Nine Years Ago 111-6
SEWERAGE AND WATER BOARD OF NEW ORLEANS
Comprehensive Aimual Financial Report
Year ended December 31, 2008
TABLE OF CONTENTS
m. STATISTICAL INFORMATION (UNAUDITED") Continued
Property Tax Levies and Collections by the City of New Orieans - Last Ten Fiscal Years II1-7
Water and Sewer Rates - Last Three Fiscal Yeais 111-8
Debt Capacit)' These schedules present information to help the reader assess the affordability ofthe Board's current levels of outstanding debt and (he Board's ability to issue additional debt in the future.
Ratio of Outstanding Debt by Type - Last Three Fiscal Years III-9
Compulation of Direct and Overlapping Debt-December 31, 2008 111-10
Revenue Bonds Debt Service Coverage: Water Bonds - Last Ten Fiscal years III-l 1 Sewer Bonds - Last Ten Fiscal years 111-12
Demographic and Economic Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the Board's financial acth'ilies take place.
Demographic Statistics - Last Three Fiscal Years 111-13
New Orieans Area Principal Employers (Non-Public) III-14
Operating Information These schedules contain sen'ice and infrastructure data to help the reader understand how the information in the Board's financial report relates lo the services the Board provides and the activities it performs.
Capital Expenditures by Department - Enterprise Fund 111-15 Last Ten Fiscal Years
Schedule of Future Debt Payments: Water 111-16 Sewer 111-17 Drainage lU-18 Total in-19
Property Value, New Construction and Bank Deposits Last Tsn Fiscal Years 111-20
Capital Asset Statistics by Function - Last Three Fiscal Years 111-21
SEWERAGE AND WATER BOARD OF NEW ORLEANS
Comprehensive Annual Financial Report
Year ended December 31, 2008
TABLE OF CONTENTS
IV. SUPPLEMENTAL INFORMATION fUNAUDITED)
2008 Actual Capital Expenditures - Water Department
2008 Actual Capital Expenditures - Sewerage Department
2008 Actual Capital Expenditures - Drainage Department
2008 Actual Capital Expenditures - Power Projects
2008 Actual Capital Expendimres - General Budget Items
Anal>'sis of Pumping and Power Department
Power Purchased and Produced - 1999 Through 2008
Pumping and Power Department
Power Purchased and Produced - 2008
Water Pumped and Consumed - 2008
Gallons Mctered-Pay Water consumption - 2008
Monthly Water and Sewerage Rate Collections - 2008
Table of Water Purification Operations and
Table of Water and Sewerage Disuibution System
Table of Rainfall in New Orieans -JS94 Through 2008
Benchmarking
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A new $2 million Klorigen Unit is now in operation at the Algiers Water Treatment Plant, n ie unit produces chlorine disinfectant on demand for the water treatment process by using food-grade salt and electricity. The driving force for using this system is risk reduction by eliminating the need to store tons of liquid chlorine on-site which could release to the atmosphere.
The Sewerage & Water Board went into full emergency mode when a tugboat rammed a tanker causing it to discharge 165,000 gallons of oil into the Mississippi River near the Board's two water intakes for the Algiers Water Treatment Plant. Quick reaction, ingenuity, expertise and knowledge of the plant by Board employees contained the oil in the plant and kept it from entering the distribution system. The plant operated on its reserve supply while emergency procedures were completed. The public was kept informed through the news media.
I N T R O D U C T O R Y
S E C T I O N
ST "RE-BUiLDING THE CITY'S WATER SYSTEMS FOR THE 21" ' CENTURY
wBn t(Bir B@Bird OF NEW ORLEANS C. RAYNAGIN. President TOMMIE A. VASSEL. President Pro-Tern
625 s r . JOSEPH STREET NEW ORLEANS, LA 70165 • 504-529-2637 OR S2W-ATER
www.swbn ol0.org
June 12, 2009
TO: THE HONORABLE PRESHJENT APrt) MEMBERS OF THE SEWERAGE AND WATER BOARD OF NEW ORLEANS
We are pleased to present the Comprehensive Aiuiual Financial Report of the Sewerage and Water Board of New Orleans for the year ended December 31, 2008, Responsibility for both the accuracy ofthe data and the completeness and fairness of the presentation, including all disclosures, rest solely with Uie Sewerage and Water Board. It is our belief that the data, as presented, is accurate in all material aspects and is presented in a manner designed to fairly set foilh the fmancial position, results of operations, and cash flows ofthe Board's Enterprise and Pension Trust Funds. All disclosures necessary to enable the reader to gain an understanding ofthe Sewerage and Water Board's financial activities have been included.
The Comprehensive Annual Financial Report is presented in four (4) major sections: Introductory, Financial, Statistical and Supplemental. The Introductory Section includes the transmittal letter and listings ofthe officers members and committees ofthe Board of Directors. This section also includes the Board's organizational chart and a reproduction ofthe 2007 Certificate of Achievement for Excellence in Financial Reporlmg awarded by the Govemment Finance Officers Association. The Financial Section includes the independent auditors' report, along with the basic financial statements, required supplementary infonnation, accompanying notes and other supplementary infonnation. The individual fund statements for the Enterprise and Pension Trust Funds are included. Required supplementary includes management's discussion and analysis and a schedule of pension funding progress and contributions. The Statistical Section includes selected financial and demographic itifonnation, generally in a multi-year presentation. Additional information relative to the Sewerage and Water Board's operations is included in a Supplemental Section.
The mdependent audit of the financial statements of Ihe Sewerage and Water Board was part of a broader, federally mandated "Single Audit" designed to meet the special needs of federal grantor agencies. The standards governing single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited government's internal controls and compliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards. These reports are available in the Sewerage and Water Board's separately issued Single Audit Report.
The Sewerage and Water Board meets the criteria for classification as an "other stand-alone government" as described in Governmental Accounting Standards Board Statement No. 14. The reporting entity includes ihe Enterprise Fund and the Pension Trust Fund. The Enterprise Fund is composed of Ihiee (3) independent systems: Water, Sewerage and Drainage. The Board adopted Govemmental Accounting Standards Board Statement No. 34 - Basic Financial Statements - Management's Discussion and Analysis -for State and Local Government in 2002. The Board adopted Governmental Accounting Standards Board Statement No. 45 - Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions in 2007.
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Members of the Board: ALAN ARNOLD » JACQUELYN B. CLARKSON - BENJAMIN L EDWARDS, SR. » ARNIE FIELKOW ' C. RAY NAGIN FLORENCE W. SCHORNSTEIN • KAREN HENLEY-RAYMOf D « fOMM/E A VASSEL • CYNTHIA WILLARD-LEWtS • GERALD WILLIAMS. PHD - LOYCE P WRIGHT
'An EquBl OpporJuniiy Emptovrr"
GAAP require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the fonri of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement MD&A and should be read in conjunction with it. The Sewerage and Water Board's MD&A can be found immediately following the report of the mdependent auditors.
Sewerage and Water Board of New Orleans is a polirical subdivision created in 1899 by Louisiana State Statutes. The Board is charged with construction, operation, and mamtenance of Water, Sewerage and Drainage Systems for the City of New Orleans. By agreement, approximately 2,550 acres of adjourning Jefferson Parish is served by the Board's drainage facilities for which Jefferson Parish pays its pro rata shave of expenses. In addition, the Board provides sewerage services to Jefferson Parish businesses the majority of which arc restaurants located in the West End neighborhood near the Lakefront. Additionally, the Board provides water and sewerage services to die Plaquemines Parish Industrial Park. The Sewerage and Water Board was established as a "special board" operating independently of city govemnient. The Mayor of New Orleans serves as the President ofthe Board of Directors which is composed of three (3) representatives of the City Council, two (2) representatives ofthe Board of Liquidation, City Debt and seven (7) appointees as designated by the State statutes.
ECONOMIC CONDITION AND OUTLOOK
According to die March 2009 Metropolitan Report: Economic Indicators for the New Orleans Area prepared by the Division of Business and Economic Research, University of New Orleans, in 2008, New Orleans was still in recovery mode from Katrina lows which kept it moving up while the U.S. lost ground as a whole. 12,600 jobs (2 5%) were added to the New Orleans mctropoiitan area when comparing the aimual averages of 2008 and 2007.
Energy prices were extiemely volatile in 2008. They reached record highs in the suimner and then plunged in the autumn.
According to the report, wages in tlie New Orleans region are still up after their Katrina jump. In the fust half of 2008, wages grew 3.2%. They are up 26% over pre-Katrina levels.
Specifically, erosion in gains are starting lo show up. Durable Goods Manufacmring jobs were down 1% by the end ofthe year. However this is still much belter tlian the O.S. where in the same period, the same sector was down close to 6%. Retail sales jobs were down 3.1% locally and this is similar to the U.S trend during that time. During that same time frame, accommodation and construction held onto gains while their national counterparts showed heavy losses.
However, as the nation entered the recession in late 2007, liigh oil prices and the post-Katrina recovery left Ihe New Orleans area positioned on a belter base. Plus Katrina removed housing stock, labor force, jobs, and companies. If there had been any excess in any of those things in the New Orleans area, they were involuntarily removed. The higher wages due to the light labor market and insurance and Road Home payments combined to result in the New Orleans per capita income moving above the national average. This provides money flowing through the local economy and helps keep stores and restaurants going.
It can be seen that residential construction activity slowed in 2008. In 2007, non-residential construction activity dominated the local market, This category includes the construction of commercial buildings including refineries. However, in 2008, non-building construction - that is, infrastructure construction - roads, bridges and levees played an enomious part, according to the report.
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Orleans had a very strong first half, with visitation at mid-year 2008 up by 14.2% over the first half of 2007. Visitation in the second half of the year is typical slow months of July, August and December, However, tourism activity slowed more dian usual in the second half of 2008. New Orleans visitation was roughly at 75% of its pre-Katrina levels.
According to tlie report, taxable sales in total have remained above pre-Katrina levels. Damaged parishes such as Orleans and St. Bemard continue to climb, while the recovery boom seen in sales in JefTerson and St. Tammany parish is moderating. When combining the metro areas, total taxable sales in 2008 beat those in 2007 by 2.7%. This is definitely counter the national trend. Employment in retail trade was up slightly (0.4%) for the year but erosion probably brought on by national trends of tightening by consumers showed an erosion of employment being down 3% by year end.
MAJOR INITIATIVES
Improvements completed over the previous year at the plant are as follows:
Water: The Carrollton plant
t> The anhydrous ammonia tank has been rehabilitated. o G4 sedimentation basin has been rehabilitated and is ready to be put back in service. o G3 sedimentation basin has been cleaned and is currently having rake and sludge line
components installed, o Design for a new disinfection storage and feed facility is almost complete which includes a
second chlorine and ammonia addition point for an emergency chlorine addition point, o Overhaul of sedimentation basin G3 is currently under way. A new flocculatlon drive
system is to be installed. Also, improvements to the mono-rake system will increase the efficiency of sludge removal from tlie sedimentation basin,
o Head loss pressure cells are to be added to the filters to monitor pressure loss through the filters. Currently, approximately 10 percent ofthe filters have been retrofitted with head loss pressure cells.
o A hydraulic leak between sedimentation basin L4 and chlorine contact basin C5 is to be investigated and rectified; however, this cannot be done until the other sedimentation basins are back in service. As a consequence of the leakage, chlorine contact basins C5/C6 are out of service,
o Improvements to flow measuring system, o A second sludge line to the river is currently in the design phase. This will add redundancy
and flexibility to the operations, o Repairs to the L4 flocculation equipment and mono-rake system.
The Algiers niant
o The facility has purchased a sodium hypochlorite generation system, which is currently being installed.
Water Pumping & Power:
o At present, total capacity ofthe plant is 41 MWs as Turbine 4 (20 MVvO is undergoing repairs but at a reduced capacity of 12 MW.
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o A new Boiler No. 2 is currently being installed. Once turbine 4 and the new boiler are in service the plant will be at die original potential capacity of 61 MW.
o Other systems repaired since the hurricane include the condenser leaks, turbine No. 5 oil system, and the motor control center,
o Additional work at the power plant includes a new distribution pipe installation at the power plant.
o Currently the local power company is designing a new high-pressure natural gas line that will allow the power plant to eliminate the need for the gas compressors located at the power plant,
o Ofthe two steam driven distribution pumps located at the power plant, one is in the process of being reconditioned, and the final one is scheduled to be reconditioned,
o Raw water pumps at the New River Station have been retumed to service, o All intake and effluent pumping stations are currently operational, o Typically, the Claiborne pumping station and the hvo steam driven turbine pumps are
adequate for pumping, with the Panola Station serving as a backup. However, due to a pump out of service at the Claiborne station system, the Panola pumping station is currently in operation,
o The Corps of Engineers is considering a new 15 MW, 60-Hertz gas turbine generator to supplement the current power available from Entergy to serve the plant and the raw water intake stations.
o The Corps of Engineers is in the planning stages of adding a levee system around the Carrollton Plant, which would protect the power plant and other plant assets during a flood event.
Water Distribution System:
o The Board, with the aid of contractors, is currently conducting a block-by-block evaluation ofthe piping system to detect leaks.
o The Board is exploring engineering approaches to isolate sections of the distribution network for better leak detection and has planned an evaluation of a leak detection system over a small area. In fact, bids have been opened to install the new leak detection system.
o Over 23,000 leaks have been fixed between July of 2007 and May of 2008. o The Networks Department is also coordinating efforts with the local fire Department for
checking, operation, painting and lubricating tlie fire hydrants with the Board supplying the plan and grease to the contractor. All the hydrants in the City have been assigned an identification number and have been mapped, The program was started four years ago and requires the 16,500 fire hydrants in the database to be inspected every two yeai-s.
S£aj^rag£: The East Bank Wastewater Treatment Plant:
o All buildings have been repaired except a new control room is under construcdon and should be completed in six months. The administration building containing the laboratory was destroyed by floodwaters and demolished. The lab functions are being done off site and the staff is occupying trailers.
o Most equipment has been repaired and is operational. Final clarifier No. 4 is currenfly underrepah" and will be finished within six months. Cracks in die deck ofthe activated sludge tanks are in the process of repair, which will be reimbursed by FEMA.
o At present an RFP has been released lo purchase and install a oxygen production facility at the plant. Oxygen is currently trucked in at significant cost and the new oxygen plant will
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reduce the cost of oxygen to the plant. The plant uses approximately 20 tons of oxygen a day.
o Two new belt filter presses with a gravity zone are to be added to the plant. Two existing beh presses will continue to be used,
o At present the influent TSS and BOD concentration are approximately 120 milligrams per liter (mg/L) and 90 mg/L, respectively. This is significantly lower than normal concentrations, which is probably the resuh of a significant increase in the amount of inflow inflltration in the collection system following the hurricane requiring ti*eatment at the plant. Effluent quality has been adequate over the year.
The West Bank Wastewater Treatment Plant:
0 New variable frequency drives have been installed for the effluent pumps. o A new solids treatment building and beh filter press is currently at 30%. level of design for
die plant. o A new sodium hypochlorite system including tanks and pumps is at 50% level of design. o A new chemical (BioCat) is used instead of hydrogen peroxide for odor control in the
collection system. A significant benefit has been realized in the effluent quality of the trickling filter plant since the new chemical does not adversely impact the biofolm in the trickling filler, although the chemical cost is approximately 20%i higher dian using hydrogen peroxide.
The Sewage Pumping and Lift Stations:
o Initially, the Board's rehabilitation ofthe pumps included checking and greasing bearings, cleaning motors with steam, and then baking them. This method was unsuccessful and resulted in many pump motor and bearing failures,
o As a result, the board changed the rehabilitation process to a three-step process that includes electrical repair, bearing repair, and flood proofmg of stations. About 40% ofthe electrical work has been completed,
o Bearing repair work has not been initialed at most stations. The final phase of flood proofing has not started to date,
o FEMA funding will pay for tlie repairs to the sewerage stations. In order to receive theses funds, the stations have to be repaired to pre-Katrina conditions. Most stations are located below ground and the rehabilitated stations will be vulnerable to flooding. The Board wishes to elevate most ofthe stations so tliat this does not occur again.
° The Board is currently in negotiations with FEMA to elevate the stations with Uie funds that will be provided by this agency. This would ensure continuous operations of all stations during flooding events. Some of the buildings also suffered structural damage. Repair work on buildings is almost complete,
o The Board has issued emergency bids for generators, portable pumps, automation and SCADA panels for the damaged stations, the costs of which will be reimbursed by FEMA.
o Maintenance personnel estimate about 5 years will be required to have all the pumping stations back online.
o The estimated cost for all sewage pumping stalion repairs is approximately $80 million, which is paid for by FEMA.
o It is important to note that FEMA will only be paying for damage that was due to Katrina. o As contractors are repairing mechanical equipment stations, more problems are being
uncovered that are potentially due to the Board's ability to maintain the stations before the stonn.
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Sewer Collection Svstem:
o Phase 1 of Consultant Montgomery Watson Harza has inspected 50 percent of tlie sewer lines and has cleaned 15 percent ofthe collection system.
o A phase IT assessment will begin shortly to finish the inspections. o The Board has plans to clean and inspect 25 to 30 percent ofthe sewer lines with closed-
circuit television. o All the manholes have also been inspected. o The inspections completed to date have primarily focused on areas that were under water
after die hurricane. The West Bank and the Uptown areas have yet to be inspected, but die Board persormel consider the areas inspected to be a good representation of die remaining sections.
o The projected costs for repairs to the water distribution system are $10 to $20 million. o The Board has also made an estimated payment of $3 million for the 50 percent of tlie
sewer system inspected. o The estimated time frame for repairing the distribution network is 2 to 3 years. o The sewer system is expected to take approximately 5 years to get back to pre-Katrina
condition.
Drainage: Pump Stations: The Board also has responsibility for operating and maintaining the 24 drainage and 12 underpass pumping stations in New Orieans. TTie drainage stations suffered significant damage from the floodwaters. Most motors have been rewound and are in service within the dramage stations.
0 The CORPS is providing 100 percent funding, valued at $40 million, for electrical, mechanical and structural upgrades to the drainage stations. This does not include needed work at the underpass drainage stations,
o The CORPS is providing 100 percent funding, valued at $205 million, for storm proofing of drainage pump stations.
A five-year Capita! Program budget of $2,229,524,000 was approved by Sewerage and Water Board in December 2008. The approved amount for Drainage projects was $1,414,682,000 of tliat amount; $814,842,000 is participation by others.
FINANCIAL INFORMATION Management of the Sewerage and Water Board is responsible for designing and mamtaining an
interna] control structure sufficient to safeguard the Board's assets against loss, theft or misuse and to ensure the reliability of financial records for preparing financial statements in confonnity with generally accepted accounting principles. The internal control structure is designed to provide reasonable, but not absolute assurance that these goals are met The concept of reasonable assurance recognizes that: (1) the cost of internal controls should not exceed the benefits expected to be derived and (2) the valuation of costs and benefits require the exercise of judgment by management.
Tlie Enterprise Fund's water and sewerage systems are fmanced by user fees. The unique characteristics ofthe services provided by the drainage System of New Orleans requires the use of Enterprise Fund accounting in order to obtain a meaningful measure of the cost of providing the services and capital maintenance. On March 21, 2007, the Board approved a series of five annual water rate increases beginning with the first increase on November 1, 2007 followed by four additional increases to be implemented on July I of each year, 2008 through 2011. The New Orleans City Council approved the annual water rate increases on October 4, 2007.
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Revenues from the diree- (3) mill, six- (6) mill and nine- (9) mill ad valorem taxes, which are restricted exclusively for drainage services, finance the Drainage System. These ad valorem taxes are the operating revenues ofthe drainage system.
Budgetary Control: The Sewerage and Water Board maintains an internal budgetai'y control through the preparation and monitoring of an annual operating and capital budget for the Water, Sewerage, and Drainage funds. Monthly budget reports are provided to department level managers to assist them in their fiscal responsibilities,
General Operations: The change in net assets for the year ended December 31, 2008 was approximately a decrease of $50.1 million or 442.9% less than the change in net assets for tlie year ended December 31, 2007. The Board's total operating revenues decreased by 0.6% to approximately $109.0 million, and total operating expenses increased 7.0%i to approximately $171.2 million. Operating revenues decreased primarily as a result of a decline in volume due to decreases in the customer base following Hurricane Katrina offset by an increase in water rates. Property taxes increased by $3.0 million in 2008 due to an increase in assessed value offset by a decrease in the millage. Operating expenses increased primarily as a result of a pay increase and increases in energy costs. Pension Trust Fund Operations: The contributions to die Pension Trust Funds are based on actuarial valuations.
Debt Administration: The Board of Liquidation, City Debt has responsibility for the administration ofthe Board's debt. Drainage debt services payments are supported by ad valorem tax collections, while user fees are used to provide debt ser\'ices for the Water and Sewerage System bonds. Tlie Board's Sewerage and Water and Drainage bonds outstanding as of December 31, 2008 totaled $256,255,000.
Cash Management: Cash temporarily idle in the Enterprise Fund during the year was invested in commercial bank certificates of deposit, repurchase agreements, and U,S. Treasuj7 Bills. Effective, January 1998, investments were recorded at fair value. Investment income on these idle funds was $3,363,119.
RisK Management: The Sewerage and Water Board uses both insured and retained risk programs to manage exposures to loss. The Board administers self-insured programs for property and automobile liability exposures. Also, retained risk programs for general liability and workers' compensation losses and claims aie administered by die Board.
Other Information: State Statutes and covenants governing outstanding bond issues require an annual audit ofthe Board's financial records by independent certified public accountants. The accounting firms of Postlethwaite & Netterville was selected by the Board to perform this audit. The independent auditors' report on the basic financial statements is included in the Fmancial Section ofthe report. The Government Finance Officers Association ofthe United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to Sewerage and Water Board of New Orleans for its Comprehensive Annual Financial Report for the fiscal year ended December 31, 2007. The Certificate of Achievement is a prestigious national award-i-ecognizing confomiance with the highest standards for preparation of state and local government financial reports.
In order to be awarded a Certificate of Achievement, a govemment unit must publish an easily readable and efficiently organized comprehensive annual financial report whose contents conform to program standards. Such CAFR must satisfy' both generally accepted accounting principles and applicable legal requirements.
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A Certificate of Achievement is valid for a period of one (1) year only. The Sewerage and Water Board of New Orleans has received a Certificate of Achievement for twenty-five (25) years. We believe our current report continues to conform to the Certification of Achievement Program requirements and we are submitting it to GFOA.
Acknowledgments: The Comprehensive Annual Financial Report was prepared by the dedicated staff ofthe Director's Office, particularly the Finance Administration and Printing Department. Additionally, we realize that the cooperation of each Department ofthe Sewerage & Water Board of New Orleans is essential, and we appreciate the willingness to work together toward this endeavor.
We also wish to thank tlie members of the Board for their interest and support in our efforts to achieve greater fiscal efficiency and accountability.
Yours very truly,
Marcia A. St. Martin Executive Director
Financial Administrator
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Certificate of
for ExcelleBce in Financia
Presented to
ewerage and Water Board-
of New Orleans, Louisiana For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
December 31, 2007
A Certificate of Achievement for Excellence in Financial Reporting is presented by the Govemment Finance Officers
Association ofthe United States and Canada to govemment units and public en^loyee retirement systems whose comprehensive annual financial
reports (CAFRs) achieve the highest standards in govemment accounting
and financial reporting.
President
Executive Director
(This page intentionally left blank)
OFFICERS
ofthe
SEWERAGE AND WATER BOARD OF NEW ORLEANS
December 31, 2008
C. RAYNAGIN President Mayor, City of New Orleans
TOMMIE A. VASSEL President Pro Tem
MARCIA A. ST. MARTIN Executive Director
VACANT Deputy Director
JOSEPH BECKER General Superintendent
VACANT Deputy General Superintendent
GERARD A. VICTOR Special Counsel
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MEMBERS OF SEWERAGE AND WATER BOARD OF NEW ORLEANS
December 31, 2008
C. RAYNAGIN Mayor
ALAN C. ARNOLD Member- Board of Liquidation, City Debt
JACQUELYN CLARKSON Councilwoman-At-Large
BENJAMIN L. EDWARDS, SR. At-Large
ARNIEFIELKOW ..Councilman-At-Large
KAREN HENLEY-RAYMOND Councilwoman-At-Large District D
FLORENCE W. SCHORNSTEIN Counciiwoman District B
TOMMIE A. VASSEL Councihnanic District C
CYNTHLA WILLARD-LEWIS Councilmanic District E
DR. GERALD WILLIAMS Member-Board of Liquidation-City Debt
LOYCE RWRJGHT At-Laige Appointment
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COMMITTEES OFTHE
SEWERAGE AND WATER BOARD OF
NEW ORLEANS December 31,2008
EXECUTIVE COMMITTEE
TOMMIE A. VASSEL - Chairperson
LOYCE P. WRIGHT FLORENCE W. SCHORNSTEIN
FINANCE AND OPERATIONS COMMITTEE
LOYCE P. WRIGHT - Chairperson
FLORENCE W. SCHORNSTEIN KAREN HEN LEY-RAY MONO JACQUELYN CLARKSON DR. GERALD WILLIAMS
INFRASTRUCTURE COMMITTEE
FLORENCE W. SCHORN'STIEN - Chairperson
KAREN HENLEY-RA 'MOND BENJAMIN EDWARDS CYNTHIA WILLARD-LEWIS
PLUMBING COMMITTEE ARNIE FIELKOW-Chairperson
C T JTHIA WILLARD-LEWIS BENJAMIN EDWARDS ALAN C, ARNOLD
PENSION COMMITTEE
T0M '11E A, VASSEL - Chairperson JACQUELINE CLARKSON ARNIE FIELKOW PATRICIA W. CM4PBELL CYNTHIA WILLARD-LEWIS WARREN J. LAWRENCE DR GERALD WILLIAMS DEXTER JOSEPH
JOHN WILSON MICHAEL CONEFRY & COMPANY', ACTUARY
1-14
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1-15
THE SEWERAGE AND WATER BOARD OF NEW ORLEANS
DIVISION HEADS OF DEPUTY DIRECTOR
December 31,2008
VACANT DEPU'fY DIRECTOR
ADMINISTRATIVE SERVICES DIVISION VACANT
ENVIRONMENTAL AFFAIRS DIVISION
GORDON C. AUSTIN
MANAGEMENT SERVICES DTVISION
VACANT
PLANNING AND BUDGET DP/JSJON
DEXTER JOSEPH
SUPPORT SERVICES DIVISION
LINDA PAISANT
M6
THE SEWERAGE AND WATER BOARD OF NEW ORLEANS
DIVISION HEADS OF GENERAL SUPERINTENDENT
December 31,2008
JOSEPH BECKER GENERAL SUPERINTENDENT
, VACANT DEPUTY GENERAL SUPERINTENDENT
ENGINEERING DIVISION
JOHN (JACK) HUERKAMP
FACILITY MAINTENANCE DIVISION
GABE SIGNORELL]
NETWORKS DIVISION
RUDY AUGUST
OPERATIONS DIVlSrON
BOB MOEINIAN
PLUMBING DIVISION
JAMES J. ARNOLD
1-17
THE SEWERAGE AND WATER BOARD OF NEW ORLEANS
DEPARTMENT HEADS OF MANAGEMENT SERVICES DIRECTOR
December 31, 2008
VACANT MANAGEMENT SERVICES DIRECTOR
FINANCE ADMINISTRATION
ETHEL H.WILLIAMS
INFORMATION SYSTEMS ADMINISTRATION
MELINDA NELSON
PERSONNEL ADMINISTRATION
KEVIN F. WALSH
PURCFLVSING ADMINISTRATION
WILLIE M.MINGO JR.
REVENUE AND CUSTOMER SERVICES ADMINISTRATION
JACQUELINE K. SHINE
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(TTiis page intentionally left blank)
The Board's Community and Intergovemmental Relations Department coordinates many community and school functions each year to inform adults and kids about water conservation, the environment and Board services and systems. Many employees volunteer their time for events such as Earth Rest at Audubon 2oo (shown here), in which the Board has participated since 1995. Materials on a variety of subjects are distributed at all events.
For the convenience of Algiers customers, the Sewerage & Water Board operates a full-service Customer Sen/ice Center at 4001 Gen. DeGaulte Drive. Among the services are bill payments, opening and closing of accounts, duplicate bills and change of service locations. The Board can also handle many transactions through its interactive web site (www.swbno. org) or through its phone center, 52-Water
Postlethwaite & Netterville
A ProfcsiionnI Accounting Cofporot'ron
Associated OKicci in Princrpnl Ci l ioi o( iho Uiiilad Stalai
www.pncpa.com
INDEPENDENT AUDITORS' REPORT
Members ofthe Board Sewerage and Water Board of New Orleans:
We have audited the basic financia] statements ofthe Sewerage and Water Board of New Orleans as of and for the years ended December 31, 2008 and 2007, as listed in the table of contents. These basic financial statements are the responsibility ofthe Board's management. Our responsibility is to express an opinion on these fmancial statements based on our audits.
We conducted our audits in accordance with auditing standards generally accepted in the United States of America and Govemment Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the fmancial statements are free of material misstatement. An audit includes consideration of intemal control over fmancial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness ofthe Sewerage and Water Board's internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the fmancial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall fmancial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the basic fmancial statements referred to above present fairly, in all material respects, the financial position ofthe Sewerage and Water Board of New Orleans as of December 31, 2008 and 2007, and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.
The Management's Discussion and Analysis and the Schedules of Funding Progress and Employer Contributions as listed on the accompanying table of contents, are not a required part of the basic financial statements but are supplementary information required by the Govemmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation ofthe supplementary information. However, we did not audit the information and express no opinion on it.
In accordance with Government Auditing Standards, we have also issued a report, dated June 12, 2009, on our consideration ofthe Board's intemal control over fmancial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. The purpose of that report is to describe the scope of our testing of intemal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the intemal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audits.
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30th Floor- Energy Centre • 1100 Poydras Street • New Orleans, L^ 70163-3000 • Tel: 504.569.2978
2324 Severn Avenue • Metairie, U\ 70001 • Tel: 504.837.5990 • Fax: 504.834.3609
Our audits were made for ihe purpose of forming an opinion on the 2008 and 2007 basic financial statements of the Board taken as a whole. The accompanying information included in Schedules I through 6 is presented for purposes of additional analysis and is not a required part ofthe basic financial statements. Such information has been subjected to the auditing procedures applied in the audits ofthe basic financial statements and, in our opinion, is fairly slated, in all material respects, in relation to the basic financial statements taken as a whole.
The Statistical Information and Supplemental Information sections as listed in the table of contents are also presented for purposes of additional analysis and are not a required part of the basic fmancial statements of the Board, Sitcli additional mformation has not been subjected to the auditing procedures applied irt the audit ofthe basic financial statements, and accordingly, we express no opinion on it.
New Orleans, Louisiana June 12,2009
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SEWERAGE & WATER BOARD OF NEW ORLEANS
MANAGEMENT'S DISCUSSION AND ANALYSIS YEAR ENDED DECEMBER 31,2008
This section ofthe Sewerage & Water Board of New Orleans' (the Board) annual fmancial report presents a discussion and analysis ofthe Board's fmancial performance during the fiscal year that ended December 31, 2008. Please read it in conjunction with the Board's financial statements, which follow this section.
FINANCIAL fflGHLIGHTS
Recovery from Hurricane Katrina and the resulting flooding continued to be the most significant event to occur during 2008. Repairs to water, sewerage, and drainage systems, building repairs, and vehicle and equipment repairs continued throughout 2008.
Enterprise Fund
The major highlights in the Board's enterprise fund were as follows:
2008
o The Board's additions to its major systems approximated $76.1 million. o The SELA project which is a major upgrade to the drainage system by the Corps of Engineers
continued to be postponed during 2008 with no additions to work in progress recorded during tlie year,
o Federal Emergency Management Agency (FEMA) Disaster Public Assistance grants expended totaled $16.0 million, of which approximately $16.0 million were capital contributions and approximately $25,000 were for operating and maintenance expenses.
2007
The Board's additions to its major systems approximated $91.4 million. The SELA project which is a major upgrade to the drainage system by the Corps of Engmeers continued to be postponed during 2007 with no additions to work in progress recorded during the year. Federal Emergency Management Agency (FEMA) Disaster Public Assistance grants expended totaled $69.2 million, of which $67.4 million were capital contributions and $1.8 million were for operating and maintenance expenses.
II-3
Pension Trust Fund
2008
The major highlight in the Board's pension trust fund was the weakening financial performance in the stock market as compared to 2007 and the resulting depreciation of $60.7 million in the market value of the investments held by tiie plan during 2008, as opposed to the appreciation of $5.2 million in the market value ofthe investments during 2007. The plan net assets available of benefits decreased to $162.4 million.
2007
The major highlight in the Board's pension trust fimd was the weakening financial performance in the stock market as compared to 2006 and the resulting appreciation of $5.2 million m the market value ofthe investments held by the plan during 2007, 78.6% less than the appreciation during 2006. TTie plan net assets available of benefits increased to $227.8 million.
OVERVIEW OF THE FINANCIAL STATEMENTS
This financial report consists of five parts: management's discussion and analysis (this section), the financial statements, the notes to the financial statements, required supplementary information, and other supplementary information.
Government-wide Financial Statements - Enterprise Fund
The Board's principal activities of providing water, sewerage, and drainages services are accounted for in a single proprietary fund - the enterprise fund. Enterprise funds are used to report business activities. Since the enterprise fund is tlie Board's single activity, its fmancial statements are presented as the Board's govemment-wide financial statements.
Die financial statements provide both long-term and short-term infonnation about the Board's overall fmancial status. The financial statements also include notes that explain some ofthe information in the fmancial statements and provide more detailed data. The statements are followed by a section of required supplementary informafion and other supplementary information that further explain and support the information in the financial statements.
The Board's fmancial statements are prepared on an accrual basis in confonnity with accounting principles generally accepted in the United States of America (GAAP) as applied to govemment units. Under this basis of accounting, revenues are recognized in the period in which they are eamed, expenses are recognized in the period in which they are incurred, and depreciation of assets is recognized in the Statements of Revenues, Expenses, and Changes in Net Assets. All assets and liabilities associated with the operation ofthe Board are included in the Statements of Net Assets.
The Statement of Net Assets reports the Board's net assets. Net assets - the difference between the Board's assets and liabilities - are one way to measure the Board's financial health or position.
Fund Financial Statements -Pension Trust Fund
Tlie Board's fund financial statements consist of its pension tmst fund. As a fiduciary fund, the pension trust fund is held for the benefit of employees and retirees of the Board. The pension tmst fund is not
II-4
reflected in the govenunent wide financials because the resources are not available to the Board for its activities. The accounting for the pension trust fund is much like that used by the enterprise fund.
FINANCIAL ANALYSIS OF THE BOARD'S
ENTERPRISE FUND
2008 Net Assets
The Board's total assets at December 31, 2008 were approximately $1.8 billion, a December 31, 2007 (see Table A-1).
.6% decrease from
Tabic A-1
Scwcrajje & Water Board of New Orleans
Net Assets
Current unresincted assets Restricted assets
Property, plant and equipment - net Other assets
Total assets
Current liabilities Long-term liabilities
Total liabilitits
Net assets Invested in capital assets, net of related debt Restricted
Total net asstts Totnl liabilities and net assets
2008
$ 85,536,897
164,746,871 1,509.805,388
1,698,192 $ 1,761,787,348
$ 152,039.186
374,2!2.806 526,251,992
1,306,085,162
(70,549,806)
1,235,535.356 $ 1,761,787,348
2007
$ 130,654.155 191.182,517
1,465,225,933
4,185361 $ 1,791,247,966
$ 115,274,616
390,323^13 505.598,129
1.265.078,240
20,571,597 1,285.649.837
$ 1.791,247,966
iDcrease (Decrease)
$ (45 ,11738) (26.435.646) 44,579,455 (2.487.169)
S (29.460,618)
$ 36.764,570
(16,110.707 20,653,863
41,006,922
(91,121.403) (50,114,481)
S (29,460,618)
Increase (Decrease)
-34.5%
-13 8% 3.0%
-59.4%
-1.6%
31.9% -4.f% 4.!%
3.2%
-442.9% -3.9% -1.6%
The decrease in total assets of $29.5 million resulted primarily from a write off of $48.0 million of FEMA receivables due to prior expenditures currently in dispute and subject to appeal or expenditures that were disallowed by FEMA, offset by an increase in property, plant, and equipment of $44.6 million due to $16.5 million in construction funds expended and $18.1 million of capital contributions less the annual provision for depreciation of $31.5 million, payments made on bonds of $12.6 million offset by new loans of $12.8 million borrowed through the Debt Service Assistance program, and an overpayment of FEMA grant funds in the amount of $21.1 million. Current liabilities increased by $36.8 million and long-term liabilities decreased by $16.1 million in 2008 as compared to 2007 due primarily to debt service payments made on bonds offset by additional debt from the Debt Service Assistance Fund loan and an overpayment of FEMA grant funds of $21.1 million.
TI-5
2007 Net Assets
The Board's total assets at December 31, 2007 were approximately $1.8 billion, a 6,0% increase over December 31, 2006 (see Table A-1).
Tabic A-2 Sewerage & Water Board of New Orleans
Net Assets
Curreni assets Restricted assets Property, plant and equipment - net Other assets
Total assets
Current liabilities Long-lcrm liabilities
Total liabilities
Net assets: Invested in capital assets, net of related debt Restricted
Total net assets Total liabilities and net assets
2007
$ 130,654,155 191.182,517
1.465.225.933 4,185,361
$ 1,791,247,966
J H5;274,616 390,323.513 505498,129
1,265.078,240 20.571,597
1,285,649,837 $ 1,791.247,966
2006
$ 97,310.544 189.820,16?
1.397,088,784 5,168,276
$ 1.689,387,771
$ 104,679.864 363.092,090 467,771.954
1,191.197,682 30.418,135
1,221,615,817 $ 1.689,387,771
Increase (Decrease)
S 33,343,611 1,362,350
68.137.149 (982,915)
S !01.860,19S
$ 10,594,752 27,231.423 37,826,175
73,880,558 (9.846,538) 64.034,020
S 101,860.195
Increase (Decrease)
34.3% 0.7% 4 9%
-19.0% 6.0%
io.i% 7.5% 8.1%
6,2% -32.4%
5.2% 6.0%
The increase in total assets of $101.9 million resulted primarily from an increase in property, plant and equipment of $68.1 million in 2007 due to $9.1 million in construction funds expended and $72.0 million of capital contributions less the annual provision for depreciation of $25.4 million, payments made on revenue bonds of $12.0 million offset by new loans of $40.1 million borrowed tiirough the Special Community Disaster Loan program and the Debt Seivice Assistance Fund program. Current liabilities increased by $10.6 million and long-term liabilities increased by $27.2 million in 2007 as compared to 2006 due primarily to debt sei-vice payments made on revenue bonds offset by additional debt from the Special Community Disaster loan and the Debt Service Assistance Fimd loan.
2008 Changes in Net Assets
The change in net assets for the year ended December 31, 2008 was a decrease of approximately $50.1 million, as opposed to an increase in net assets of approximately $64.0 million for the year ended December 31, 2007. The Board's total operating revenues decreased by 0.6% to approximately $109.0 million, and total operating expenses increased 7.0% to approximately $171.2 million. The changes in net assets are detailed in Table A-3; operating expenses are detailed in Table A-4.
11-6
Table A^3 | Sewerage & Wafer Board of New Orleans
Revenues , Expenses and Change in Net Assets
Operating revenues; Charges for scrvces Other
Total ope fating revenues
Operaling expenses ffable A-3)
operating loss
Non-opemting revenues: Property taxes Other taxes
Operaling and mainienancc grants Hurricane gaii Inveslmeni income (expense)
Total non-operating revenues
Income before capiial contrft)utions
Capital coniributbns
Change in net assets
Net assets, beghning of year
Net assets, end of year
2008
$ 106,463.582 Z487.983
108,951.565
171.174.i7I
(62,222.606)
39,702.436 515.735
(3,973)
1,825.534 42,039.732
(20.182,874)
(29.931,607)
(50.114,481)
1.285.649.837
$ 1.235.535356
2007
S 106.642,409 2.927,070
109369,479
159.967.931
(50398,452)
36,667,904 443,122
1,777,188 205,995
3383.157 42.477366
(7.921,086)
71,955,106
64,034.020
1,221.615.817
S 1.285.649.837
Increase (Decrease)
S (178,827) (439.087) (617.914)
11,206.240
(11.824,154)
3,034,532 72.613
(1,781,161) (205,995)
(1,557.623) (437.634)
(12,261,788)
(101,886,713)
(114.148.501)
64,034,020
I (50.114.4S1)
Increase (Decrease)
-0.2% -15.0% -0,6%
7 0%
-23 5%
8.3% 16 4%
-100.2% -100.0%
-46.0% -1.0%
154.8%
-141.6%
-178 3%
5.2%
-3.9%
Property taxes increased by $3.0 million in 2008 due to an increase m assessed value offset by a decrease in the millage.
Capital revenue from federal grants and construction of Board property was approximately $(29.9) million as a result of grant revenues of approximately $1 8.1 million offset by a write off of approximately $48.0 million of receivables due to FEMA Disaster Public Assistance grant expenditures that were disallowed or currently in dispute and subject to appeal. Operating and maintenance grants decreased by 100.2% to $(3,973), Capital contributions and operating and maintenance grants are primarily related to FEMA Disaster Public Assistance grants.
Tabic A-4 Sewerage & Water Board
Operaling Expenses
Power and pumping Treatment Transmission and distribution Customer accounts Customer service Administration and general Payroll related Maintenance ofgeneral plant Depreciation Amortization Prorision far doubtful accounts Provision for claims
Tota! operaung expenses
2008 S 14.178,641
18,243,782 18,994,209 2,719,594 3323,696
15,173,190 31,549,622 33,455,074 31,546,017
158,019 1,244,862
587,465 $ 171.174.171
2007 $ 13,041,954
16;2S0,975 19,832,226 2,290,092 2.670,145
14,899.028 28,259.815 26,993,626 25,377,733
158,019 12,613,283 (2.448.965)
$ 159,967.931
Increase fl>ecrcase)
S 1.136.687 1,962,807 (838,017) 429,502 653.551 274.162
3,289,807 6,461,448 6,168.284
-(11,368.42))
3.036.430 $ 11.206.240
Increase (Decrease)
8,7% 12.1% ^ 2 % 18.8% 24.5%
1,8% 11.6% 23.9% 2 4 3 %
0.0% -90. [%
-124 0% 7.0%
II-7
Tlie increase in power and pumping expenses in 2008 of $1.1 million or 8.7% is primarily due to an increase in salaries. The increase in treatment expenses in 2008 of $2.0 million or 12.1% is primarily due to an increase in the costs of chemicals. The decrease in transmission and distribution expenses in 2008 of $838,017 or 4.2% is primarily due to a decrease in damages due to natural disasters. The increase in payroll related expenses in 2008 of $3.3 million or 11.6% is primarily due to salary increases in accordance with City of New Orleans Civil Ser\'ice as well as an increased number of employees and $8.5 million recognized for an increase in the other postretirement benefits liability. The increase in mamtenance ofgeneral plant in 2008 of $6.5 million or 23.9%i resulted primarily from increases in the cost of high pressure gas, materials, supplies, contracts, fuel and electricity for all facilities and increases in payroll related costs, professional services, and consulting costs. Provisions for doubtful accounts decreased by $11.4 miUion or 90.1% in 2008 as a result of a smaller increase in closed accounts which are fully reserved than in 2007 and additional reserves for amounts not expected to be collected following Hurricane Katrina recognized during 2007. Provisions for claims increased by $3.0 million in 2008 as compared to 2007. Claims expense varies due to the number and severity ofthe claims during any period. The increase is due primarily to a large increase in resei-ves recognized during 2008 offset by claims payments made during 2008.
2007 Changes in Net Assets
The change in net assets for the year ended December 31, 2007 was approximately $1.9 million or 2.9% less than the change in net assets for the year ended December 31, 2006. The Board's total operating revenues increased by 9.2%) to approximately $109.6 million, and total operating expenses increased 5.2% to approximately $160.0 million. The changes in net assets are detailed in Table A-3; operating expenses are detailed in Table A-4.
Tabic A-5
Sewerage & Warer Doard of New Orleans
Revenues , Expenses und Change in Net Atiets
Operatmg revenues;
Charges for services
Olhcr
Tolal operaling revenues
Operaling expenses (Table A-3)
C>peraimg loss
Non-operating revenues.
Property taxes
Olhcr taxes
Operating and mainienancc grants
Hurricane gain
Investment income (expense)
Tolal non-Operating revenues
Income before capital contributions
Capita] contributions
Change in net assets
Htt assets^ beginnmE of year
Net assets, end of year
2007
S 106,642.409
2.927.070
109,569.479
159,967.931
(50,398,452)
36.667.904
443,122
1,777.188
205.995
3.383,157
42.477.366
(7,921,036)
71.955.106
64,034,020
1.221.615.817
S 1,285.649.837
2006
$ 97.047,638
3^90.683
100,338^21
152.017J247
(51,675.926)
33.175,028
634.321
35,013,143
2303.397
3.862,568
74J>88,457
23.309,531
42.645.735
65,955.266
1.155,660.551
S 1,221.615,817
lncrfa"!e (Decreajc)
$ 9.594,771
{363.613
9,231,158
7.950.684
1.280,474
3,492.876
(191.199)
(33.235.955
(2,097,402
(479.411)
(32.511.091)
(31,230.617
29.309,371
(1.921.246)
65.955Ji66
% 64.034.020
IncrtaKC (Decrease)
9.9% -11.0%
9.2%
5.2%
2.5%
10,5%
-30 1%
-94.9%
-91.1%
-12,4%
-13.4%
-134,0%
68.7%
-2.9%
5.7%
5.2%
11-8
Operating revenues increased primarily as a result of an increase in sewerage rates offset by a decline in volume due to decreases in the customer base following Hurricane Katrina. Property taxes increased by $3.5 million in 2007 due to an increase in assessed value.
Capital revenue from federal grants and construction of Board property by other agencies increased by 68.7°/o to $72.0 million. Operating and maintenance grants decreased by 94.9% to $1.8 million. Capital contributions and operating and maintenance grants are primarily related to FEMA Disaster Public Assistance grants. Hurricane gain consisted of $0.2 miUion in proceeds from the sale of scrapped equipment damaged during Hurricane Katrina in 2007 and insurance recoveries of $2.3 million in 2006.
Tabic A-6 S e wc ra g e & Wa te r B o a rd
O p c m t i n g E x p e n s e s
P ower and pumping Treatment Trans missionanddis tribulio n Cusiomeraccounts Customcrservicc Administration and general PajTo 11 related Maintenance ofgeneral plant Depreciation Amortization Provision for doubtful accounts Provision for claims
To tal operating expenses
2 0 0 7 $ B,041,954
16,280,975 15,832^26 2,290,092 2,670,145
M,899.028 28.259,815 26,993,626 25,377,733
158,019 12,60.283
(2,448.9651 ' $ 159.967531
2 0 0 6 S 11,576,640
13.518.870 13,845,793
1,910,612 2,265,250 13,714.644 17,914,694
23,344,667 28,703,469
208.045 22,355.906
2.658,657 ' J 152.017.247
I n c r e a s e ( D e c r e a s e )
$ 1,465,314 2,762,105 5,986,433
379,480 404.895 l,ffi4,384
10,345.121 3,648,959
(3,325,736) (50,026)
(9,742.623) (5.J07.622)
$ 7.950,684
I n c r e a s e ( D e c re as e>
12.7% 20.4% 43.2% 19.9% 17.9% 8.6%
57.7% 15.6% -iL6%
-24.0% -43.6% -192.1%
5.2%
The increase in power and pumping expenses in 2007 of $1.5 million or 12.7% is primarily due to increases in the cost of natural gas and increased fuel consumption. The increase in treatment expenses m 2007 of $2,8 million or 20.4% is primarily due to an increase in the costs of chemicals and continued leaks in the system, which result in the treatment of more water than under normal circumstances. The increase in transmission and distribution expenses in 2007 of $6.0 million or 43.2%) is primarily due to additional costs related to repairs of leaks in the system and increases in contractor and material costs. The increase in payroll related expenses in 2007 of $10.3 million or 51.1% is primarily due to $6.6 million recognized for other postretirement benefits liability in connection with the implementation of GASB 45, as well as salary increases in accordance with City of New Orleans Civil Service, individual pay plan increases for certain departments, and increases in hospitalization expense. Tlie increase in maintenance ofgeneral plant in 2007 of $3.6 million or 15.6% resulted primarily from increases in the cost of high pressure gas, materials, supplies, contracts, fuel and electricity for all facilities and increases in payroll related costs, professional services, and consulting costs. Provisions for doubtful accounts decreased by $9.7 million or 43.6% in 2007 as a result of a smaller increase in closed accounts which ai'e fully reserved than in 2006 and additional reserves for amounts not expected to be collected following Hurricane Katrina recognized during 2006. Provisions for claims decreased by $5.1 million or 192.1%in 2007 as compared to 2006. Claims expense varies due to die number and severity ofthe claims during any period. Tlie decrease is due primarily to several large decreases in reserves recognized during 2007.
PENSION TRUST FUND
2008 Plan Net Assets
The Board's total plan net assets of its pension trust fund at December 31, 2008 was approximately $162.4 million, a 28.7% decrease from December 31, 2007 (see table A-7). Total assets decreased 28.2% to $166.4 million.
11-9
Table A-7 Sewerage & Water Board of New Orleans
Plan Net Assets
Cash
Investments Receivables Other assets
Total assets
DROP participant payable Total liabilities
Plan net assets
2008
$ 776,446
165,246.434 120,733 274,483
166,418,096
4,034,240 4,034,240
$ 162.383.856
2007
$ 102,653
231,01L4U 420,795 257,562
231,792,424
3,966,600 3,966,600
$ 227,825,824
Increase (Decrease)
$ 673,793 (65,764,980)
(300.062) 16.921
(65.374,328)
67.640 67.640
$ (65.441,968)
Increase Pecrease)
656.4%
-28.5% -71.3%
6.6% -28.2%
1.7% -1.7%
-28.7%
Plan net assets decreased by $65.4 million in 2008 primarily due to realized and unrealized losses on investments recognized in 2008.
2007 Plan Net Assets
TTie Board's total plan net assets of its pension trust fund at December 31, 2007 was approximately $227.8 million, a 0.8% increase over December 31, 2006 (see table A-7). Total assets increased 1.1% to $231.8 million.
Table A-8 Sewerage & Water Board of New Orleans
Plan Net Assets
Cash Investments Receivables Other assets
Total assets
DROP participant payable
Total liabilities
Plan net assets
2007
$ 102,653 231,011,414
420,795 257,562
231,792,424
3,966,600 3.966,600
$ 227,825.824
2006
$ 1,104,112
227,419,270 547,587 113.203
229,184.172
3.247,090
3,247.090
$ 225,937,082
Increase (Decrease)
S (1,001,459) 3,592,144 (126,792)
144,359 2,608,252
719,510 719,510
S 1.888,742
Increase (Decrease)
-90.7%. 1.6%.
-23.2% 127.5%
1.1%
22.2% -22.2%
0.8%
Plan net assets increased by $1.9 million in 2007 primarily due to realized and unrealized gains on investments recognized in 2007.
ir-10
2008 Changes in Plan Net Assets
Table A-9 Sewerage & Water Board of New Orleans
Change in Plan Net Assets
Additions: Contributions Net income on investments
Total additions
Deductions; Benefits Employee refunds Employee DROP contributions
Total deductions
Change in net assets
Plan net assets, beginning of year
Plan net assets, end of year
2008
$ 7,017,975 (59,190,144) (52,172,169)
(10,782,636) (133,779)
(2,353,384) (13,269,799)
(65,441,968)
227.825.824
$ 162,383,856
2007
$ 6,753,824 7,947,645
14,701,469
(10,625,533) (215.746)
(1,971,448) (12,812,727)
1,888,742
225,937,082
$ 227,825,824
Increase (Decrease)
$ 264,151 (67,137.789) (66,873,638)
(157,103) 81,967
(381,936) (457,072)
(67,330,710)
1,888,742
$ (65,441.968)
Increase (Decrease)
3.9% -844.8% -454.9%
1.5% -38.0% 19.4% 3.6%
-3564.8%
0.8%
-28.7%
Net income on investments decreased by $67.1 million or 844.8% during 2008 due to declining perfonnance in the stock market as compared to 2007. The decrease in the change in plan net assets of $67.3 million resulted primarily from a decrease in unrealized gains on investments in 2008.
2007 Changes in Plan Net Assets
Table A-IO Sewerage & Water Board of New Orleans
Change in Plan Net As.sets
Additions; Contributions Net income on investments
Total additions
Deductions: Benefits Employee refunds Employee DROP contributions
Total deductions
Change in net assets
Plan net assets, beginning of year
Plan net assets, end of year
2007
$ 6,753,824 7.947.645
14,701.469
(10,625,533) (215,746)
(1.971,448) (12.812.727)
1.888,742
225.937.082
S 227.825,824
2006
$ 6,683,136 29.080,710 35.763.846
(9,905,119) (680,769)
(1,645,967) (12,231,855)
23,531,991
202.405.091
$ 225.937.082
Increase (Decrease)
$ 70,688 (21.133,065) (21,062.377)
(720,414) 465,023
(325,481) (580.872)
(21,643,249)
23,531,991
$ 1,888,742
Increase (Decrease)
1.1% -72.7% -58.9%
7.3% -68.3%
19.8% 4.7%
-92.0%
11.6%
0.8%
rr-u
Net income on investments decreased by $21.1 million or 72.7% during 2007 due to declining perfonnance in the stock market as compared to 2006. The decrease in the change in plan net assets of $21.6 million resulted primarily from a decrease in unrealized gains on investments in 2007.
CAPITAL ASSET AND DEBT ADMINISTRATION
2008 Capital Assets
As of December 31, 2008, tlie Board had invested approximately $2.1 billion in capital assets. Net of accumulated depreciation, the Board's net capital assets at December 31, 2008 totaled approximately $1.5 billion. This amount represents a net increase (including additions and disposals, net of depreciation) of approximately $44.6 million or 3.0%. over December 31, 2007.
At December 31, 2008, the Board's budget for its five year capital improvements program totaled approximately $2.2 billion including $295.6 million for water, $520.3 million for sewerage and $1.4 billion for drainage. Due to certain regulatory and legislative changes, additional capital improvements will probably be required. Future capital improvement program expenditures may require the issuance of additional debt depending on the amount and timing of expenditures. As of December 31, 2008, the Board has committed or appropriated $67.8 million in mvestments for use in future capital projects and has $54.2 million of bond proceeds remaining for construction. The capital project investments are included in restricted assets.
The capital improvements budget for 2009 is $625.8 million, including $293.8 million for projects, which are expected to be fimded by federal grants and programs. Significant projects included in property, plant and equipment in progress as of December 31, 2008 mclude the following:
Hurricane Katrina related Repairs and Replacement Southeast Louisiana Flood Control Program
Sewer System Sanitation Evaluation and Rehabilitation Program Drainage Pumping Stations and Canals
Eastbank Sewer Treatment Plant Westbank Sewer Treatment Plant
2007 Capital Assets
As of December 31, 2007, tlie Board had invested approximately $2.0 billion in capital assets. Net of accumulated depreciation, the Board's net capital assets at December 31, 2007 totaled approxunately $1.5 billion. This amount represents a net increase (including additions and disposals, net of depreciation) of approximately $68.1 miUion or 4.9% over December 31, 2006.
At December 31, 2007, the Board's budget for its five year capital improvements program totaled $2.3 billion including $430.2 million for water, $889.1 million for sewerage and $956.1 million for drainage. Due to certam regulatory and legislative changes, additional capital improvements will probably be required. Future capital improvement program expenditures may require the issuance of additional debt depending on the amount and timing of expenditures. As of December 31, 2007, the Board has committed or appropriated $82.5 million in investments for txse in future capital projects and has $70.7 million of bond proceeds remaining for construction. The capital project investments are included in restricted assets.
The capital improvements budget for 2008 is $427.9 million, including $132.0 million for projects, which are expected to be funded by federal grants and programs.
n-12
2008 Debt Administration
The Board continues to make its regularly scheduled payments on its bonds. During 2008, $12.6 million in principal payments were made.
The Board entered into a Cooperative Endeavor Agreement with tlie State ofLouisiana in July 2006 to borrow up to $77.5 million from the Debt Service Assistance Fund. During 2008, the Board made additional draw downs of $12.8 million on the loan program.
All bond debt covenants have been met.
2007 Debt Administration
The Board continues to make its regularly scheduled payments on its bonds. During 2007, $12.0 million in principal payments were made.
During 2007, the Board made additional draw downs from the Federal Emergency Management Agency under the Community Disaster Loan Act of 2005 totaling $15.9 million.
The Board entered into a Cooperative Endeavor Agreement with the State of Louisiana in July 2006 to borrow up to $77.5 million from the Debt Service Assistance Fund. During 2007, the Board made additional draw downs of $24.2 million on the loan program.
All bond debt covenants have been met.
ECONOMIC FACTORS AND RATES
In post Katrina, there are significant other revenues and expenses, which impact the Board. State and federal grants related to the disaster are expected to have a significant impact on 2009. Total FEMA debris removal, mitigation, and capital replacement grants are expected to exceed $254 million. Of these approximately $200.3 million has been recognized througli 2008. FEMA revenues will continue to be recognized as buildings, systems, and other reimbursable assets ai'e repaired or replaced. In 2009, the Board will recognize additional portions of these revenues but much ofthe construction and replacement will not have been completed and the revenues although measurable may not be available due to the slowness of actual receipts of FEMA funds.
On March 21, 2007, the Board approved a series of five annual water rate increases beginning with the first increase on November 1, 2007 followed by four additional increases to be implemented on July 1 of each year, 2008 through 2011. The New Orleans City Council approved the annual water rate increases on October 4, 2007.
The number of open accounts has decreased from approximately 121,000 at the end of 2005 to approximately 110,000 cuiTcntly, a decrease of 9.1%).
11-13
CONTACTING THE BOARD'S FINANCIAL MANAGEMENT
This financial report is designed to provide our bondholders, patrons, and other interested parties with a general overview ofthe Board's finances and to demonstrate the Board's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the Sewerage & Water Board of New Orleans at (504) 585-2356.
n-14
BASIC FINANCIAL STATEMENTS
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SEWERAGE AND WATER BOARD OF NEW ORLEANS STATEMENTS OF NET ASSETS
December 31. 2008 and 2007
ASSETS
Noncurrent assets:
2008 2007
Property, plant and equipment Less: accumulated depreciation
Property, plant and equipment, net
Due from City of New Odeans, less current portion
Other assets: Bond issue costs Deposits Net pension asset
Total other assets
Total noncurrent assets
$ 2,122,573,459 612,768,071
1,509,805,388
_
1,091,426 51,315
555.451 1,698,192
1,511.503,580
S 2,048,433,759 583,207,826
1,465,225,933
97,908
1,249,443 51,315
2,786,695 4,087,453
1,469,411,294
Current assets: Unrestricted:
Cash Accounts receivable:
Customers (net of allowance for doubtful accounts) Taxes Interest Grants Miscellaneous Due from City of New Orleans, current Due from other fund
Inventory of supplies Prepaid expenses
Total unrestricted
34,588,256
7,301,967 10,323,398
322,318 13,116,853 5,036,848
122,812 290,778
12,887,851 1,545,816
17,933,399
16,106,497 4,549,506 1,141,315
72,283,123 4,650,290
200,000 290,778
12,176.730 1,322,517
85,536,897 130,654,155
Restricted; Capita] projects Construction funds Debt service reser\'e Customer deposits Health insurance reserve Debt service Other
Total restricted
67,781,695 54,206,676 22,254,068
5,390,167 5,080,812 9,821,453
212,000
82,479,722 70,699,720 22,254,068
4,964,522 4,840,389 5,732,096
212,000 164,746,871 191,182,517
Total current assets 250-283,768 321,836,672
Total assets $ 1,761,787,348 $ 1.791.247,966
11-15
SEWERAGE AND WATER BOARD OF NEW ORLEANS STATEMENTS OF NET ASSETS
(Continued)
See accompanying notes to financial statements.
2008 2007 NET ASSETS AND LIABILITIES
Net Assets: Invested in capital assets - net of related debt $ 1,306,085,162 $ 1,265,078,240
Restricted For: Debt service 32,075,521 27,986.164 Capital projects (102,625,327) (7,414,567)
Total restricted for net assets (70,549,806) 20,571,597
Total net assets 1,235,535,356 1,285,649,837
Liabilities: Long-term liabilities:
Claims payable 4,873,176 5,556,117 Other postretirement benefits liability 9,278,067 Bonds payable (net of cun-ent maturities) 220,644,423 258,155,527 Special Community Disaster loan payable 61,956,747 61,956,747 Debt Sen'ice Assistance Fund loan payable 77,460,393 64,655,122
Total long-term liabilities 374,212,806 390,323,513
Current liabilities (payable from current assets): Accounts payable 36,048,591 50,142,494 Due to City of New Orleans 151,333 26,933 Due to other governments (Note 14) 28,928,619 Retainers and estimates payable 2,253,676 2,473,429 Due to pension tmst fund 90,290 95,804 Accmed salaries 1,301,684 855,615 Accrued vacation and sick pay 9,435,109 8,982,354 Claims payable 18,253,689 23,424,687 Capital lease payable - 104,445 Other postretirement benefits liability 5,908,635 6,674,710 Other liabilities 4,149,709 2,444,165
106,521,335 95,224,636
Current liabilities (payable from restricted assets): Accrued interest 1,032,516 1,535,591 Bonds payable 37,282,479 12,587,441 Retainers and estimates payable 1,812,689 962,426 Customer deposits 5,390,167 4,964,522
45,517,851 20,049,980
Total cun-ent liabilities 152,039,186 115,274,616
Total liabilities 526,251,992 505,598,129
Total net assets and liabilities $ 1,761,787,348 $ 1,791,247,966
11-16
SEWERAGE AND WATER BOARD OF NEW ORLEANS STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
For the years ended December 31, 2008 and 2007
2008 2007
Operating revenues: Sales of water and delinquent fees Sewerage service charges Plumbing inspection and license fees Other revenue
Total operating revenues
43,995,732 61,877,246
590,604 2,487,983
108,951,565
37,795,522 68,304,547
542,340 2,927,070
109,569,479
Operating Expenses: Power and pumping Treatment Transmission and distribution Customer accounts Customer service Administration and general Payroll related
Maintenance ofgeneral plant Depreciation Amortization
Provision for doubtful accounts Provision for claims
Total operating expenses
Operating loss
Non-operating revenues (expenses): Two-mill tax Three-mill tax Six-mi!l tax Nine-mill tax Other taxes
Operating and maintenance grants Interest income Hurricane gain Interest expense
Total non-operating revenues (expenses)
Loss before capital contributions
Capital contributions
Change in net assets
Net assets:
Beginning of year
End of year
See accompanying notes to financial statements.
14,178,641 18,243,782 18,994,209 2,719,594 3,323.696
15,173,190 31,549,622 33,455,074 31,546,017
158,019 1,244,862
587.465
171,174,171
(62,222,606)
11,294,822 11,406,361 17,001,253
515,735 (3,973)
3,545,564
(1,720,030)
42,039.732
(20,182,874)
(29,931,607)
(50,114,481;
1,285,649,837
$ 1,235,535,356
13,041,954 16,280,975 19,832,226 2,290,092 2,670,145
14,899,028 28,259,815 26,993,626 25,377,733
158,019 12,613,283 (2,448,965)
159,967,931
(50,398,452)
120 10,381,155 10,513,559 15,773,070
443,122 1,777,188 5,826,769
205,995 (2,443,612)
42,477,366
(7,921,086)
71,955,106
64,034,020
1,221,615,817
$ 1,285,649,837
U-17
SEWERAGE AND WATER BOARD OF NEW ORLEANS
STATEMENTS OF CASH FLOWS
ENTERPRISE FUND
For the years ended December 31,2008 and 2007
Cash flows from operating activities
Cash received from customers
Cash payments to suppliers for goods and services
Cash payments to employees for services
Other revenue
Net cash used in operating activities
Cash flows from noncapital financing activities
Proceeds from property taxes
Proceeds from federal operating and maintenance grants
Cash received from other govemment (Note 14)
Net cash provided by noncapital fmancing activities
Cash flows from capital and related financing activities
Acquisition and construction of capital assets
Proceeds from Special Community Disaster loan
Proceeds from Debt Service Assistance Fund loan
Principal payments on bonds payable
Interest paid on bonds payable
Principal payments on capital lease
interest paid on capital lease
Proceeds from construcrion fund, net (Note 14)
Capital contributed by developers and federal grants
Net cash used in capital and related financing activities
Cash flows from investing activities
Payments for purchase of investments
Proceeds from maturities of investments
Investment income
Net cash provided by investing activities
Net increase in cash
Ca.'ih at the beginning ofthe year
Cash at the end ofthe year
Reconciliation of cash and restricted cash (note 2)
Current assets - cash
Restricted assets -cash
Total cash
2008
113,557,045
(72,538,365)
(56,968,728)
2,692,029
(13,258,019)
34^444,278
695,562
21,097,027
56,236,867
(81,327,975)
12,805,271
(12,635,000)
(14,485,620)
(104,445)
(1>409)
7,831,592
28,612,316
(59,305.270)
(482,917,302)
510,268,751
6,119,988
33,471,437
17,145,015
18,377,893
$ 35,522,908
$ 34,588,256
934,652
$ 35,522,908
2007
90,872,549
(89,872,636)
(54,394,472)
5,912,336
(47,482,223)
41.638,050
1,083,116
42,721,166
(54,136,105)
15,945,181
24,161,049
(12,020,000)
(13,322,332)
(2.656,227)
(43,612)
41,166,867
(905,179)
(470,107,390)
468,795,632
9,877,116
8,565,358
2,899,122
15,478,771
18,377,893
17,933,399
444,494
18,377,893
(Continued)
11-18
SEWERAGE AND WATER BOARD OF NEW ORLEANS
STATEMENTS OF CASH FLOWS (Continued)
ENTERPRISE FUND
For the years ended December 31, 2008 and 2007
2008 2007
Reconciliation of operaring loss to net cash used in operating activities is as follows: Operating loss Adjustments to reconcile net operating loss to net cash
used in operating activities: Depreciation Provision for claims Provision for doubtful accounts Amortization Change in operating assets and liabilities:
(Increase) decrease in customer and other receivables Increase in inventory Increase (decrease) in prepaid expenses
and other receivables Decrease in net pension asset Increase (decrease) in accounts payable Increase (decrease) in accrued salaries, due to
pension and accrued vacation and sick pay Increase in net other postretirement benefits liability Decrease in other liabiliries
Net cash used in operating activiries
See accompanying notes to financial statements.
$ (62,222,606) t
31.546.017 587,465
1,244,862 158,019
7,559,667 (711,121)
(511,949) 2,231,244 2,066,541
893,310 8,511,992
(4,611,460)
$ (13,258,019) ;
S (50.398,452)
25,377,733 (2,448,965) 12,613,283
158,019
(15,006,027) (2.578,116)
1,769,166 663,310
(22,408,188)
(310,561) 6,674,710
(1,588,135)
B (47,482,223)
Ii-19
SEWERAGE AND WATER BOARD OF NEW ORLEANS STATEMENTS OF PLAN NET ASSETS
PENSION TRUST FUND December 31, 2008 and 2007
2008 2007
Assets: Cash Receivables;
Investment income Employee contributions receivable
Due from other fund Investments
Total assets
Liabilities: DROP participants payable
Total liabilities
Plan net assets available for pension benefits
$ 776,446 $
103,710
17,023
274,483
165,246,434
166,418,096
4,034,240
4,034,240
$ 162,383,856 $
: 102,653
401,192
19,603
257,562
231,011,414
231,792,424
3,966,600
3,966,600
227,825,824
See accompanying notes to financial statements.
11-20
SEWERAGE AND WATER BOARD OF NEW ORLEANS STATEMENTS OF CHANGES IN PLAN NET ASSETS
PENSION TRUST FUND For the years ended December 31, 2008 and 2007
See accompanying notes to financial statements.
2008 2007
Addirions: Contributions:
Employee contributions Employer contributions City annuity and other transfers in
Total contribufions
Investment income: Interest income Dividend income Net appreciation
Less investment expense
Net investment income
Total addirions
Deductions; Net depreciation in investments Benefits Employee refunds Employee contributions to DROP
Total deductions
Change in plan net assets
Plan net assets at beginning of year
Plan net assets at end of year
1,143.858 4,915,512
958,605 7,017,975
(27,774) 1,812,649
1,784,875 (316,309)
1,468,566
8,486,541
(60,658.710) (10,782,636)
(133,779) (2,353,384)
(73,928,509)
(65,441,968)
227,825,824
162,383,856 $
1,014,461 3,885,124 1,854,239 6,753,824
1,036.269 2,041,471 5,242.261
8,320,001 (372,356)
7,947,645
14,701,469
(10,625,533) (215,746)
(1,971,448)
(12,812,727)
1,888,742
225,937,082
227,825,824
II-2I
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NOTES TO BASIC FINANCIAL STATEMENTS
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SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS
(1) Summary of Significant Accounting Policies
History and Organization
The major operation ofthe Sewerage and Water Board of New Orleans (the Board) is providing water, sewerage and drainage services for the City of New Orleans (City). The Sewerage and Water Board of New Orleans was created by Act 6 of the Louisiana Legislature of 1899 as a special board independent of the City's govemment to construct, maintain and operate a water treatment and distribution system and a public sanitary sewerage system for the City. In 1903, the Legislature gave the Board control of and responsibility for the City's major drainage system and relieved the City of the duty of providing in its annual operating budget or otherwise for the maintenance and operations ofthe water, sewerage and drainage systems.
In accordance with the Louisiana Revised Statutes (LRS) 33:4096 and 4121, the Board has the authority to establish the water and sewerage rates to charge to its customers. Tlie rates are based on tlie actual water consumed and on the costs of maintenance and operation of the water and sewerage systems, including the costs of improvements and replacements. The collections of water and sewerage revenues are to be used by the Board for the maintenance and operation ofthe systems, the cost of improvements, betterments, and replacements, and to provide for the payments of interest and principal on the bonds payable. On March 21, 2007, the Board approved a series of five annual water rate increases beginning with the first increase on November 1, 2007 followed by four additional increases to be implemented on July 1 of each year, 2008 through 2011. The New Orleans City Council approved the annual water rate increases on October 4, 2007.
The Board has also been given the authority to levy and collect various tax millages which are used for the operation and maintenance ofthe drainage operations. All excess revenues collected are made available for capital development ofthe system. The proceeds ofthe rate collections and tax millages are invested in such investments as authorized by the LRS. These investments are reflected in the combined statement of net assets, as "restricted assets," as they are restricted to the purposes as described above.
The Board is composed of thirteen members, including the Mayor of the City, the two Council Members-at-Large, and one District Councilman selected by the City Council, two members ofthe Board of Liquidation and seven citizens appointed by the Mayor. The appointed members ofthe Board serve staggered nine year tenns.
The Board's accounting policies conform to accounting principles generally accepted in the United States of America as applicable to utilities and to govemmental units. The following is a summary ofthe more significant policies.
(A) Reporting Entity
In conformity with the Govemmental Accounting Standards Board's definition of a reporting entity, the Board includes an enterprise fund and a pension trust fund for financial reporting purposes. The Board is considered a reporting entity based on the following criteria:
n-22
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCL4L STATEMENTS (Continued)
(1) Summary of Significant Accounting Policies (continued)
(a) Responsibility for surpluses/deficits. The Board is solely responsible for its surpluses/deficits. In accordance with Louisiana Revised Statutes, no other govenunental unit is responsible for the Board's deficits or has a claim to its surpluses, Tlie Board's operations are self-sustaining; revenues are generated through charges to customers and dedicated property taxes. Other than grants, no funding is received from tlie State ofLouisiana or the City of New Orleans.
(b) Budget Approval. The Board is solely responsible for reviewing, approving and revising its budget.
(c) Responsibih'ty for Debt. The Louisiana Revised Statutes authorize the Board to issue bonds; such bonds must bear on their face a statement that they do not consritute a debt of the City. The Board is solely responsible for payments to the bondholders. No other govemmental unit is required by statute to make any payments to bondholders nor have any payments to bondholders ever been made by any governmental unit, except the Board.
(d) Designation of Management The Board controls the hiring of management and employees.
(e) Special Financial Relationship. The Board has no special fmancial relationships with any other governmental unit.
(f) Statutory Authority. The Board's statutory autliority was created by tlie State of Louisiana as an mdependent governmental unit. Only an amendment to state statutes can change or abolish the Board's authority'.
The Board is a stand-alone entity as defmed by Governmental Accounting Standards Board Statement 14, The Financial Reporting Entity. The Board is a legally-separate govemmental organization that does not have a separately elected goveming body and does not meet the definition of a component unit. As a result of a Louisiana Supreme Court decision on March 21, 1994, the Board was declared to be an autonomous or self-governing legal entity, legally independent of the city, state and other govemments, created and organized pursuant to Louisiana Revised Statutes 33:4071 as a board, separate and independent ofthe governing authorities ofthe City and vested with autonomous or self goveming authority. No other government can mandate actions of the Board nor impose specific fmancial burdens. The Board is fiscally independent to operate under its bond covenant and the provisions ofLouisiana Revised Statute provisions.
The City of New Orleans includes the Board as a component unit in the City's fmancial statements.
11-23
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(1) Summarv of Significant Accounting Policies (continued)
(B) Basis of Financial Statement Presentation
The Board's basic financial statements consist ofthe govemment-wide statements which include the proprietary fund (the enterprise fund) and the fund financial statements which includes the fiduciary fund (the pension trust fund). The operations of the Board are accounted for in the following fund types:
Proprietarv Fund Type
The proprietary fund is used to account for the Board's ongoing operations and activities which are similar to those often found in the private sector. The proprietary fund is accounted for using a flow of economic resources measurement focus. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on the statement of net assets. Net assets are segregated into amounts invested in capital assets (net of related debt), restricted for debt service, restricted for capital projects and unrestricted. The Board's restricted assets are expandable for their purposes. The Board utilizes available restricted assets before utilizing unrestricted assets. The operating statements present increases (revenues) and decreases (expenses) in net assets. The Board maintains one proprietary fund type - the enterprise fund. The enterprise fund is used to account for operations (a) that are fmanced and operated in a manner similar to private business enterprises-where the intent of the goveming body is that the cost (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic detennination of revenues eamed, expenses incurred, and/or net income is appropriate for capita! maintenance. The presentation of the financial statements ofthe enterprise fund follows the format recommended by the National Association of Regulatory Utility Commissioners (NARUC).
TTie statement of net assets arrangement for a utility reflects the relative importance ofthe various accounts. "Property, plant and equipment" is the fust major category on the asset side, and long-tenn capitalization categories of net assets are listed first on the liability side. Current assets and current liabilities are assigned a relatively less important position in the center ofthe statement of net assets, ratiier than being placed first as in the statement of net assets of commercial and industrial enterprises.
Operating revenues include all charges for service; other revenues include recormection fees and other miscellaneous charges. Operating expenses include the costs associated with providing water, sewerage and drainage services. Interest income, interest expense and tax revenues are presented as non-operating items.
The enteiprise fund is presented m the govemment-wide financial statements.
11-24
SEWERAGE AND WATER BOARD OF IVEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(1) Summarv of Significant Accounting Policies (continued)
Fiduciary Fund Type
The fiduciary fund is used to account for assets held by the Board in a trustee capacity or as an agent for individuals, private organizations, other govemmental units and/or other funds. The Board maintains one fiduciary fiind type - the pension tmst fund. The pension trust fund uses tlie flow of economic "resources measurement focus. All assets and liabilities associated with the operation of this fund are mcluded in the statement of plan net assets. The pension trust fund is used to account for the activity ofthe Board's employee retirement plan.
The pension trust fund is presented in tlie fund fmancial statements.
The Board applies all applicable FASB pronouncements issued on or before November 30, 1989 in accounting for its enterprise fund and pension tmst fund operations unless those pronouncements conflict with or contradict GASB pronouncements.
(C) Basis of Accounting
The enterprise fund and the pension trust fund prepare their financial statements on the accmal basis of accounting. Unbilled utility service charges are not recorded as management considers the effect of not recording such unbilled receivables as not material. Property taxes are recorded as revenue in the year for which they are levied. Plan member conti'ibutions are recognized in the period in which contributions are due. Employer contributions to the pension plan are recognized when due and the employer has made a commitment to provide the contributions. Benefits and refunds are recognized when due and payable in accordance with the tenns ofthe plan.
(D) Investments
Investments are reported at fair value, except for short-term investments (maturity of one year or less) which are reported at amortized cost, which approximates fair value. Securities traded in a national or intemational exchange are valued at the last reported sales price at current exchange rates. Investments that do not have an established market are repotted at estimated fair value.
(E) Inventory of Supplies
Inventory of supplies is stated at the lower of cost or market. Cost is determined by the first-in, first-out method.
(F) Propeitv. Plant and Equipment
Property, plant and equipment are carried at historical cost. The Board capitalizes moveable equipment with a value of $10,000 or greater, stationary, network and other equipment with a value of $5,000 or greater and all real estate. The cost of additions includes contracted work, direct labor, materials and allocable cost. Donated capital assets are recorded at their estimated fair value at the date of donation.
n-25
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCL^L STATEMENTS (Continued)
(1) Summarv of Significant Accounting Policies (continued)
Interest is capitalized on property, plant, and equipment acquired and/or constmcted with tax exempt debt. Depreciation is computed using the straight-line method over the estimated useful life ofthe asset. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in revenue for the period. The cost of maintenance and repairs is charged to operations as incurred and significant renewals and bettennents are capitalized. Deduction is made for retirements resulting from renewals or betterments.
(G) Vacation and Sick Pay
Vacation (annual leave) and sick pay (sick leave) are accrued when eamed. Annual leave is accmed at the rate of .6923 of a workday for each bi-weekly accrual period for all employees on the payroll as of December 31, 1978. Employees hired after that date earn leave at a rate of .5 of a workday per bi-weekly pay period.
All employees on the payroll as of December 31, 1978 receive three bonus days each year; all employees hired after that date receive tliree bonus days each year for five through nine calendar years of continuous sendee; six bonus days each year for ten through fourteen years; nine bonus days each year for fifteen through nineteen years; and, twelve days for twenty or more years of continuous service. Civil Service's policy permits employees a limited amount of eamed but unused annual leave which will be paid to employees upon separation from the Board. The amount shall not exceed ninety days for employees hired before January 1, 1979, and forty-five days for employees hired after December 31, 1978.
Sick leave is accumulated on a bi-weekly basis by all employees hired prior to December 31, 1978 at an accrual rate of .923 of a workday. For employees hired subsequent to December 31, 1978, the accmal rate is .5 of a workday for each bi-weekly period, plus a two day bonus each year for employees with six tiirough fifteen calendar years of continuous seiyice, and seven bonus days each year for employees with sixteen or more calendar years of continuous service.
Upon separation from the Board, an employee can elect to convert imused sick leave for retirement credits or cash. The conversion to cash is determined by a rate ranging from one day of pay for five days of leave for the 1 st through 100th leave day to one day of pay for one day of leave for all days in excess of the 400th leave day. The total liability for unconverted sick leave as December 31, 2008 and 2007 is approximately $12,949,000 and $12,259,000, respectively. The amount included in the statements of net assets as of December 31, 2008 and 2007 is $9,435,109 and $8,982,354, respectively, which represents the annual leave and the converted sick leave since virtually all employees convert tiieir sick leave to cash. The amounts for compensated absences include the salar)' cost as well as certain salary related costs, such as tlie Board's share of social security expense. The following table summarizes changes in the Board's vacation and sick pay liability.
Current Year Beginning of Earned and Changes End of
Year Year Liabilit}^ in Estimate Payments Year Liability 2008 8.982,354 6,182,313 (6,635,068) 9,435,109 2007 9,436,585 7,248,789 (6,794,558) 8,982,354
11-26
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(1) Summary of Significant Accounting Policies (continued)
(H) Pension
Tlie Board funds the accmed pension cost for its contributory pension plan which covers substantially all employees. Annual costs are actuarially computed using the entry age nonnal cost method.
(I) Drainage Svstem
In 1903, the Legislature gave the Board control of and responsibility for the City's drainage system. The Drainage System was established as a department of the enterprise fund to account for the revenues from three-mill, six-mill and nine-mill ad valorem taxes designated exclusively for drainage services. These revenues have been supplemented by inspection and license fees collected by the Board. There exists a potential for additional financing by additional user sen'ice charges. Expenditures from the system are for the debt service of three-mill, six-mill and nine-mill tax bonds and drainage related operation, maintenance and constmction.
(J) Self-Insurance/Risk Management
The Board is self-insured for general liability, worker's compensafion, unemployment compensafion and hospitalization benefits and claims. The accrued liability for the various types of claims represents an estimate by management ofthe eventual loss on the claims arising prior to year-end, including claims incurred and not yet reported including estimates of both future payments of losses and related claims adjustment and expense. Estimated expenses and recoveries are based on a case by case review.
(K) Capital Contributions
Contributions from developers and others, and receipts of Federal, State and City grants for acquisifion of property, plant and equipment are recorded as capital contributions in the statement of revenues, expenses and changes in net assets,
(L) Bond Issue Cost and Refinancing Gains (Losses')
Costs related to issuing bonds are capitalized and amortized based upon the methods used to approximate the interest method over the life ofthe bonds. Beginning with fiscal years in 1994 and thereafter, gains and losses associated with refundings and advance refundings are being deferred and amortized based upon the methods used to approxunate the interest method over the life of the new bonds or the remaining term on any refunded bond, whichever is shorter. Premiums associated with bond issues are amortized over the interest yield method.
(M) Cash Flows
For purposes of the statement of cash flows, only cash on hand and on deposit at fmancial institufions are considered to be cash equivalents. Certificates of deposits, treasury' bills and other securities are considered investments.
11-27
SEWERAGE AND WATER BOARD OF NXW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(1) Summarv of Significant Accounting Policies (continuedl
(N) Use of Restricted Assets
When restricted and unrestricted resources are available to cover expenses, unrestricted resources arc first applied.
(O) Use of Estimates
The preparafion of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estunates and assumptions that affect the reported amounts of assets and liabilities and disclosure of confingent assets and liabilities at the date of the financial statements and tlie reported amounts of revenue and expenditures during the period. Actual results could differ from those esfimates. The cun-ent economic environment has increased the degree of uncertainty inherent in those estimates and assumptions.
(P) Net Assets
The Board classifies net assets into two components: invested in capital assets, net of related debt and restricted. These components are defined as follows:
Invested in capital assets, net of related debt - This component of net assets consists of capital assets, net of accumulated depreciafion and reduced by the outstanding debt attributable to the acquisifion, construction, or improvement of those assets. If there are significant unspent related debt proceeds at year-end, the portion of the debt attributable to the unspent proceeds is not included in this component of net assets. Rather, that portion of debt is included in the same component of net assets as the unspent proceeds.
Restricted - This component reports those net assets with extemally imposed constraints placed on their use by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other govemments or constramts imposed by law through constitutional provisions or enabling legislation.
Unrestricted - This component reports net assets that do not meet the definition of either of the other two components.
(2) Cash and hivestments
The Board's investments and cash consist primarily of investments in direct obligations of the United States or agencies thereof and deposits with fmancial mstitutions.
n-28
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(2) Cash and Investments (continued)
Custodial Credit Risk - Deposits - Custodial credit risk is the risk diat in the event of a bank failure, the govemment's deposits may not be returned to it. Statutes require that the Board's cash and certificates of deposit be covered by federal depository insurance or collateral. At December 31, 2008, the Board's deposits with banks consisted of cash totaling $40,291,215 and certificates of deposit of $138,370,437. At December 31, 2007, the Board's deposits with banks consisted of cash totalmg $22,882,391 and certificates of deposit of $116,329,710. Ofthe cash bank balance at December 31, 2008 and 2007, $815,258 and $760,331, respecfively, is covered by federal depository insurance. The remaining amount ofthe Board's cash bank balances and all certificates of deposit for 2008 and 2007 were covered by collateral held by custodial agents ofthe financial insfitufions in the name ofthe Board.
In accordance with GASB 40, unless there is infonnation to the contrary, obligations ofthe U.S. Govemment are not considered to have credit risk and do not require disclosure of credit quality.
Tlie following are the components of the Board's cash and investments as of December 31:
Unrestricted Restricted Total 2008 Enterprise Fund: Cash and money market funds $ 34,588,256 $ Certificates of deposit -
934,652 $ 35,522,908 38,370,437 138,370,437
Investments Total cash and investments at fair value
2007
34,588,256 139,305,089 173,893,345 - 25,441,782 25,441,782
34,588,256
Unrestricted Enterprise Fund: Cash and money market funds $ 17,933,399 $ Certificates of deposit -
17,933,399
164,746,871 $ 199,335,127
Restricted Total
444,494 $ 18,377,893 116,329,710 116,329.710 116,774,204 74.408.313
134,707,603 74.408,313 Investments
Total cash and investments at fair value $ 17,933,399 $ 191,182,517 $ 209,115,916
The comp>osition and carrying value of investments is as follows:
2008 2007 Enterprise Fund: LAMP U.S. Govemment Securities and Instmmentalities
7,814,883 $ 7,807,000
17,596,899 66,601,313
25.411,782 $ 74,408.313
n-29
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(2) Cash and Investments (continued)
2008 Pension Tmst Fund: Money Market LAMP Corporate Bonds Equities
979,756 4,035,743
71,876,205 88.354,730
2007
1,637,157
80,714,328 148,659,929
165,246,434 $ 231,011,414
Investments - Statutes authorize the Board to invest in obligafions of tlie U.S. Treasury, agencies, and instmmentalities, commercial paper rated A-1 by Standard & Poors Corporation or F-l by Moody's Commercial Paper Record, repurchase agreements, and the Louisiana Asset Management Pool (LAMP). In addition, the pension tmst fund is authorized to invest in corporate bonds rated A or better by Standard & Poors Corporation or AAA or better by Moody's Investors Service, and equity securifies.
LAMP is administered by LAMP, Inc., a non-profit corporation organized under the laws of the State ofLouisiana. Only local govemment entities having contracted to participate in LAMP have an investment interest in its pool of assets. The primary objective of LAMP is to provide a safe environment for tlie placement of public fimds in short-term, high quality investments. Tlie LAMP portfolio includes only securities and other obligafions in which local govemments in Louisiana are authorized to invest in accordance with Louisiana R.S. 33:2955. Accordingly, LAMP investments are restricted to securities issued, guaranteed, or backed by the U.S. Treasury, the U.S. Govemment, or one of its agencies, enterprises, or instrumentalities, as well as repurchase agreements collateralized by those securities. The dollar weighted average portfolio maturity of LAMP assets is restricted to not more than 90 days, and consists of no securities witli a maturit>' in excess of 397 days. LAMP is designed to be highly liquid to provide immediate access to participants. The fair market value of investments is determined on a weekly basis to monitor any variances between amortized cost and market value. For puiposes of detennining participants' shares, investments are valued at amortized cost.
Under the provisions of its benefit plan and state law, the Board's pension benefit trust engages in securities lending to broker dealers and other entities for cash collateral that will be retumed for the same securities in the future. The cash collateral caimot be liquidated by tiie Board unless the borrower defaufts. Cash collateral is initially pledged at 104% of the market value of securhies lent and additional collateral is provided by the next business day if the value falls to less than 100% ofthe market value ofthe securities lent. No collateral exposure existed as of December 31, 2008 and 2007. The value of securifies lent at December 31, 2008 and 2007 was $38,883,529 and $52,141,791. The market value ofthe cash collateral at December 31, 2008 and 2007 was $40,559,644 and $54,107,811.
n-30
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(2) Cash and Investments (continued)
Interest Rate Risk - Interest rate risk is the risk that changes in market interest rates will adversely affect tlie fair value of an investment, hi general, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. The Board has a formal investment policy that states that the investment portfolio shall remain sufficiently liquid to meet all operating and capital requirements that may be reasonably anticipated and that maturities of investments are to be structured in concurrent with cash needs to meet anticipated demand. As of December 31, 2008 and 2007, the Board's Enterprise Fund investments in U.S, Govemment Securifies and Instmmentalities included U.S. Treasury Bills and Strips totaling $17,596,899 and $66,601,3 13, respectively, all of which have a remaining maturity of less than one year.
Credit Risk - State law limits investments in securities issued, or backed by United States Treasury obligafions, and U.S. Govemment instrumentalifies, which are federally sponsored. The Board's investment policy does not further limit its investment choices. LAMP is rated AAAm by Standard & Poor's. The Pension Trust Fund's investment policy requires that fixed income investments be investment grade (BBB or higher as rated by Standard & Poor's or Baa or higher as rated by Moody's. Bonds rated below BBB/Baa are not to exceed 15% ofthe portfolio and non-rated bonds are not to exceed 1% ofthe portfolio.
(3) Defined Benefit Pension Plan
The Board has a single-employer contributory retirement plan covering all full-time employees, the Pension Trust Fund (PTF). The Board's payroll for current employees covered by PTF for the years ended December 31, 2008 and 2007 was $29,466,571 and $26,544,603, respectively; such amounts exclude overtime and standby payroll. Total payroll, including overtime and standby payroll, was $42,733,299 and $38,438,336 for the years ended December 31, 2008 and 2007, respecfively. At December 31, the PTF membership consisted of:
2008 2007 KctiTccs and beneficiaries currently receiving benefits and
terminated employees entitled to benefits but not yet receiving them 752 737
Current employees: Vested Non-vested
Total
The benefit provisions were established by action of the Board in 1956 in accordance with Louisiana statutes. The Board retains exclusive control over the plan through the Pension Committee of the PTF. Effecfive January 1, 1996, the plan became qualified under Internal Revenue Code Secfion 40 J (a) and thus is tax exempt.
604 223 827
1,579
558 247 805
1,542
11-31
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO F1NANCL4L STATEMENTS (Continued)
(3) Defined Benefit Pension Plan (continued)
The plan provides for retirement benefits as well as death and disability benefits. All benefits vest after ten years of service. Employees who retire at or after age sixty-five with ten years of credited service are entitled to an atmual retirement benefit, payable biweekly for life, in an amount eqtial to two percent of their average compensation for each year of credited service up to ten years, increasing by (1) one-half percent per year for sen'ice years over ten years, (2) an additional one-half percent per year for service years over twenty years and (3) an additional one percent per year for service years over thirty years, for a maximum of four percent for each year of credited service. Average compensafion is the average annual eamed compensafion (prior to 2002, less $1,200) for the period of tliirty-six successive months of service during which the employee's compensation was the highest. Employees with thirty years or more of credited service may retire without a reduction in benefits. Employees may retire prior to age sixty-two without thirty years of service with a reduction in benefits of three percent for each year of age below the age of sixty-two. If an employee leaves covered employment or dies before three years of credited service, the accumulated employee contributions plus related investment earnings are refimded to the employee or designated beneficiaiy.
The retirement allowance for retirees over age sixty-two is subject to a cost of living adjustment each January 1, provided that the member retired on or after January 1, 1984. The adjustment is based on the increase in the Consumer Price Index for all urban wage earners published by the U.S. Department of Labor, but is limited to an annual maximum of two percent on the first $10,000 of inifial refirement benefits.
Effective September 23, 1993, employers may transfer credit between the Board's plan and die City of New Orleans retirement system with full credit for vested service. The Board and its employees are obligated under plan provisions to make all required contribufions to the plan. The required contributions are actuarially detennined. Level percentage of payroll employer contribution rates is determined using the entiy age normal actuarial funding method. Employees are required to contribute four percent of their regular salaries or wages.
The Board had attained fttii funding of the actuarially computed pension liability in 2000. Effective June 19, 2002, however, as a result ofthe adoption of several plan changes in accordance with the Board's reciprocity agreement with the City of New Orleans, the plan became unfunded. These changes unpacted the plan's funding requirements by $20,333,835, which is being amortized over a 10 year period. Key changes adopted included; (a) amendment to benefit formula; (b) adoption of a "Rule of 80" rethement; (c) change in the years of service required for a terminating employee to qualify' for a later separafion benefit from 10 years to 5 years; and (d) eliminafion ofthe exclusion ofthe fu-st $1,200 of eamings form benefits and contributions.
The annual required contribution for the curreni year was determined as part ofthe December 31, 2008 actuarial valuation using the entry age normal cost method. The actuarial assumpfions included (a) 7.0% investment rate of retum (net of administrative expenses) and (b) projected salary increase of 5.0% per year. Both (a) and (b) mcluded an inflafion component of 2.0%. The actuarial value of assets was determined usmg a seven-year weighted market average.
n-32
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(3) Defined Benefit Pension Plan (continued)
The Board's net pension asset for the years ended December 31 was as follows:
2008 2007
Amiual required contribution Interest on net pension obligation Adjustments to annual required contribution
Annual pension cost Contribufions made
Decrease in net pension asset
Net pension asset, beginning of year
Net pension asset, end of year
7,146,527 (195,069) 384,575
7,336,034
5,104,788
2,231,245
2,786,696
4,598,587 (241,500) 476,115
4,833,202 4,169,892
663,310
3,450,005
$ 555,451 $ 2,786,695
The net pension asset is being amortized over 10 years as of December 31, 2008, using the level dollar closed method and using the same interest, salary increase and inflation factors as the plan.
Trend infomiation for Board and employee contribufions is as follows:
•iscal year ending: December 31,2008 December 31, 2007 Decembers], 2006 December 31,2005
$ $ $ $
Annual Pension
Cost (APC)
7,336,034 4,833,202 4,326,480 5,216,428
Percentage of APC
Contributed
70% 86% 94% 82%
$ $ $ $
Net Pension
Asset
555,451 2,786,695 3,450,005 3,718,709
Tlie actuarially determined contribution requirement for the Board was 24.253% for 2008 and 17.324% for 2007. The requirement for employees is 4.0 percent. Tlie actual Board's and employees' contribufions (including contributions for transfened employees from other pension plans) for years ended December 31 were as follows:
Employer atid other transfers Employee
Total Contributions
2008 $ 5,874,117
1,143,858
$ 7,017,975
2007 $ 5,739,363
1,014,461
$ 6.753.824
n-33
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCLAL STATEMENTS (Continued)
(3) Defmed Benefit Pension Plan (continued)
DROP
Beginning in 1996, the Board offered employees a "Deferred Refirement Option Plan" (DROP), an optional retirement program which allows an employee to elect to freeze his or her retirement benefits, but continue to work and draw a salary for a minimum period of one year to a maximum period of five years. While confinuing employment, the retirement benefits are segregated from overall plan assets available to other parficipants. As of December 31, 2008 and 2007, 99 and 81 employees, respectively, participated in the plan. The amount of plan assets segregated for these individuals was $4,034,240 and $3,966,600 as of December 31, 2008 and 2007, respectively.
A separate report on the pension tmst fund is not issued.
(4) Propertv. Plant and Equipment
The useful lives of property, plant and equipment consisted ofthe following:
Power and pumping stafions - buildings Power and pumping stafions - machinery Distribution systems Sewerage collection Canals and subsurface drains Treatment plants Connecfions and meters Power transmission General plant General buildings
57 years 40 years 75 years 75 years 75 to 100 years 50 years 50 years 50 years 12 years 25 years
n-34
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(4) • PropertN^ Plant and Equipment (continued)
Propert)', plant and equipment consisted ofthe following as of December 31:
2008
Cost
Real estate rights, non depreciable Power and pumping stations -buildings Power and pumping stations -machinery
Distribution systems
Sewerage collection
Canals and subsurface drainage Treatment plants
Connections and meters Power transmission
General plant
General buildings Total property, plant and equipment in service
Construction in progress Total property, plant and equipment
Accumulated Depreciation Power and pumping stations -buildings Power and pumping stations -machinery Distribution systems
Sewerage collection
Canals and subsurface drainage Treatment plants
Connections and meters
Power transmission General plant
General buildings Total accumulated depreciafion
Net property, plant, and equipment
Beginning Balance
$ 8,639,525
287,862,377
224,489,768 121,812,303
234,788,244
281,803,343 116,746,590
38,521.713 23,607,668
180,041,127
7,586,547
1,525,899,205 522,534,554
2,048,433,759
85,608,774
107,360,835 40,813,481
30,615,649
53,661,590 42,194,556
26,460,858 11,470,802
180,041,127 4,980,154
583,207,826
$1,465,225,933
Additions
$
5,780,064
10,343,533
288,776 20,447,865
157,647
3,965,689
3,811,737
-9,775,622
-
54,570,933
76,074,913
130,645,846
5,138,743
5,869,946 1,609,010
3,376,115
2,848,083 2,414,246
845,537
472,153 8,668,722
303,462
31,546,017
$ 99,099,829
Deletions
S
-
-
(434,291) (1,392,829)
--
(56,521)
-(102,131)
-
(1,985,772) (54,520,374)
(56,506,146)
-
-(434,291)
(1,392,829)
-
-(56,521)
-
(102,131) -
(1,985,772)
$ (54,520,374)
Ending Balance
$ 8,639,525
293,642,441
234,833,301
121,666,788
253,843,280 281,960,990
120,712,279
42,276,929 23,607,668
189,714,618
7,586,547
1,578,484,366
544,089,093
2,122,573,459
90,747,517
113,230,781
41,988,200 32,598,935
56,509,673
44,608,802
27,249,874 11,942,955
188,607,718
5,283,616 612,768,071
$1,509,805,388
n-35
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(4) Propeitv. Plant and Equipment (continued)
2007
Cost Real estate rights, non depreciable Power and pumping stations -buildings Power and pumping stations -machinery
Distribution systems Sewerage collection
Canals and subsurface drainage
TreaUiient plants Connections and meters Power transmission
General plant
General buildings Total property, plant and equipment in service
Construction in progress Total property, plant and equipment
Accumulated Depreciation Power and pumping stations -buildings Power and pumping stations -machinery Distribution systems Sewerage collection Canals and subsurface drainage Treatment plants Connections and meters Power transmission Genera] plant Genera] buildings
Total accumulated depreciation
Net property, plant, and equipment
Beginning Balance
$ 8,639.525
278,823,495
222,504,768
119,077,196 228,195,494
280,879,403
113,375,473 38,527,630
23,607,668
177,252,452
7,586,547
1,498,469,651
458,566,912
1,957,036,563
79,655,020
101,749,477
39,965,448
28,569,559 51,417,955
39,859,624
25,802,903
10,998,649 177.252,452
4,676,692
559,947,779
$1,397,088,784
Additions
$
9,038,882
1,985,000 3,516,334
7,669,343 923,940
3,371,117 106,561
-3,192,454
-
29,803,631
94,192,714
123,996,345
5,953,754
5,611,358 1,629,260
3,122,683
2,243,635 2,334,932
770,433
472,153
3,192,454
303,462
25,634,124
$ 98,362,221
Deletions
$
-
-
(781,227)
(1,076,593)
--
(112,478)
-
(403,779) -
(2,374,077)
(30.225,072)
(32,599,149)
-
-
(781,227)
(1,076,593)
-
-(112,478)
-(403,779)
-
(2,374,077)
$ (30,225,072)
Ending Balance
$ 8,639,525
287,862,377
224,489,768
121,812,303
234,788,244
281,803,343 116,746,590
38,521,713
23,607,668
180,041,127
7,586,547
1,525,899,205
522,534,554
2,048,433,759
85,608,774
107,360,835
40,813,481
30,615,649 53,661,590
42,194,556
26,460,858
11,470,802
180,041,127 4,980,154
583,207,826
$1,465,225,933
n-36
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(4)
(5)
(6)
Property. Plant and Equipment (continued)
Interest capitalized was as follows for die years ended December 31:
2008 2007 Interest income Interest expense
1,966,531 $ 3,979,717 (12,293,962) (13,222,352)
Net interest capitalized $ (10,327,431) $ (9,242,635)
Customer Receivables
Customer receivables as of December 31 consist ofthe following;
2008
2007
Water Sewer
Water Sewer
$ "
$ _
$
$_
Customer Accounts 21,675,663 27,092,747
48,768,410
24,065,882 34,237,243
58,303,125
Due from the City of New Orleans
$ '
$ _
$
$_
Allowance for Doubtful
Accounts 16,652,907 24,813,536
41,466,443
16,721,384 25,475,244
42,196,628
$ '
$ 1-
$
$ <•
Net 5,022,756 2,279,211
7,301,967
7,344,498 8,761,999
16,106.497
In accordance witli the terms of an agreement with the City of New Orleans, the Board and the City agreed to offset $2,098,687 (net of unearned discount $285,696) owed by the Cit>' to the Board at the rate of $200,000 annually in lieu of civil service charges through 2009. As of December 31, 2008 and 2007, $122,812 and $297,908, respecfively, was due from the City of New Orleans.
11-37
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(7) Changes in Long-term Obligations
a. Bonds Pavable
Bonds payable consisted ofthe following as of December 31;
5.00% to 6.25% sewerage revenue bonds, series 1997 (initial average interest cost 5.36%), due In annual principal installments ranging from $1,100,000 to $2,425,000; final payment due .lune 1, 2017
4.125% to 6.125%o water revenue bonds, series 1998 (initial average interest cost 4.82%), due in annual principal installments ranging from $625,000 to $1,220,000; final payment due December 1, 2018
4.125% to 6.000% sewer revenue bonds, series 1998 (initial average interest cost 4.82%), due in annual principal installments ranging from $950,000 to $1,910,000; final payment due lune 1,2018
4.10% to 6.10% drainage system bonds, series 1998 (initial average interest cost 4.84%), due in annual principal installments ranging from $370,000 to $760,000; final payment due December 1, 2018
5.25% to 6.50% sewer revenue bonds, series 2000 (initial average interest cost 5.48%), due m armual principal installments ranging from $820,000 to $2,205,000; final payment due June 1, 2020
5.00% to 7.00% sewer revenue bonds, series 2000B (initial average interest cost 5.43%), due in annual principal installments ranging from $640,000 to $1,660,000; final payment due June 1, 2020
4.40% to 6.70% sewer revenue bonds, series 2001 (initial average interest cost 5.02%), due in annual principal mstallments ranging from $1,100,000 to $2,455,000; final payment due December 1, 2021
Principal Balances 2008 2007
$ 17,685,000 $ 19,175,000
0,000.000
15,625,000
6,175,000
19,585,000
14,905,000
10,770,000
6,825,000
6,650,000
20,680,000
5,755,000
24,435,000 25,795,000
11-38
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Confinued)
(7) Changes in Long-term Obligations (continued)
a. Bonds Payable (continued)
3.00% to 5.00% sewerage service revenue bonds, series 2002 (inifial average interest cost 4.36%; due in annual principal installments ranging from $1,635,000 to $4,520,000; final payment due June 1, 2022.
3.00% to 5.00% water revenue bonds, series 2002 (inifial average interest cost 4.57%, due in annual principal installments ranging from $945,000 lo $3,658,000; final payment due December 1, 2022.
3.45% to 6.00% drainage system bonds, series 2002 (initial average interest cost 4.46%), due in annual principal installments ranging from $510,000 to $2,155,000; final payment due December 1, 2022.
2.20% to 5.00% sewerage service revenue bonds, series 2003 (initial average interest cost 4.45%); due in annual principal installments ranging from $ 140,000 to $395,000; final payment due June 1, 2023.
3.25% to 6.00% sewerage service revenue bonds, series 2004 (initial average interest cost 4.62%); due in annual principal installments ranging from $945,000 to $3,685,000; final payment due June 1, 2024.
5.02% sewerage service refunding bond anticipation notes, series 2006; due in one principal installment of $24,030,000 on July 15, 2009.
Principal Balances 2008
4,490,000
2007
$ 45,740,000 $ 47,875,000
28,770,000 29,920,000
6,535,000 17,185,000
4.715,000 J )
28,280,000 29,515,000
24,030,000 24,030.000
Pius bond premiums
Total Less current maturities Bond payable, long-term
256,255,000 1,671,902
268,890,000 1,852,968
270,742,968 12,587,441
$ 220,644,423 $ 258,155,527
257,926,902 37,282,479
n-39
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FESANCIAL STATEMENTS (Continued)
(7) Changes in Long-term Obligations (continued)
a. Bonds Pavable (continued)
The changes in long-term debt were as follows:
2008 2007
Balance, beginning of year $ 268,890,000 $ 280,910,000 Payments (12,635,000) (12,020,000)
Balance, end of year $ 256,255,000 $ 268,890,000
The annual requirements to amortize all bonds payable as of December 31, 2008, are as follows:
Year Principal Interest Total
2009 2010 2011 2012 2013 2014-2018 2019-2023 2024
Total
$ 37,300,000 $ 13,925,000 14,630,000 ]5,3S5,000 16,115,000 91,120,000 63,375,000 2,435,000
$ 256,255,000 $
10,952,837 $ 10,449,008 9,807,092 9,110,507 8,365,622
28,380,617 7,378,121
54.788
84,602,270 $
48,252,837 24,374,008 24,437,092 24,465,507 24,480,622
119,500,617 72,753,121 2,489,788
340,753,592
The amount of revenue bonds and tax bonds payable as of December 31, 2008, are as follows:
Revenue Year Bonds Tax Bonds Total
2009 2010 2011 2012 2013 2014-2018 2019-2023 2024
$ 36,115,000 $ 12,690,000 13,330,000 13,995,000 14,690,000 82,955,000 57,335,000 2,435,000
1,185,000 $ 1,235,000 1,300,000 1,360,000 1,425,000 8,165,000 8,040,000
-
37,300,000 13,925,000 14,630,000 15,355,000 16,115,000 91,120,000 63,375,000 2,435,000
Total $ 233,545,000 $ 22,710,000 $ 256,255,000
n-40
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(7) Changes in Long-term Obligations (confinued)
a. Bonds Payable (continued)
The indentures under which these bonds were issued provide for the establishment of restricted funds for debt service as follows:
1. Debt service funds are required for the payment of interest and principal on the revenue and tax bonds. Monthly deposits on revenue bonds, excluding bond anficipation notes, are required to be made into this fund fi-om operations in an amount equal to 1/6 ofthe interest falluig due on the next interest payment date, and an amount equal to 1/12 of the principal falling due on the next principal payment date. All debt sei-vice funds are administered by the Board of Liquidation. The required amount to be accumulated in this fund was $6,926,669 and $6,647,720 at December 31, 2008 and 2007, respectively; the accumulated balance at December 31, 2008 and 2007 was $9,821,453 and $4,127,745 respecfively. Monthly deposits to the debt service funds were temporarily suspended due to debt service payments being paid directly by the State ofLouisiana tiirough a Cooperative Endeavor Agreement and resumed as of June 2008. See note (7) c. for addifional infonnafion.
2. A debt service reserve is required for an amount equal to but not less than fifty percent ofthe amount required to be credited in said month to the debt service fund until there shall be accumulated in the debt service reserve account the largest amount required in any future calendar year to pay the principal and interest on outstanding bonds, except for the water and sewer bonds. The water and sewer bonds require an amount equal to the largest amount required in any fijture calendar year to pay the principal of and interest on outstanding bonds. There is no debt service reserve required for the 1998 and 2002 drainage 9 mill tax bonds. The required amount to be accumulated in this fund was $22,289,918 at December 31, 2008 and 2007; the accumulated balance at December 31, 2008 and 2007 was $22,254,068.
The net operafing revenues ofthe Water Department for the years ended December 31, 2008 and 2007 did not meet the bond indenture required debt service coverage of 130 percent. The Board is in compliance with the requirements of its long-term debt agreements for the Sewerage Department at December 31, 2008 and 2007.
11-41
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(7) Changes in Long-term Obligations (continued)
b. Special Community Disaster Loan Pavable
Durmg January 2006, the Board entered into a long-term agreement with the Federal Emergency Management Agency under the Community Disaster Loan Act of 2005 as a result ofthe major disaster declaration of August 29, 2005 for Hurricane Katrina. Tlie Board made draw downs totaling $61,956,747 as of December 31, 2008. The loan is for a term of five years, which maybe extended, and shall bear interest at the latest five-year Treasury rate at the fime ofthe closing date of the loan, plus one percent. Simple mterest accrues from the date of each disbursement. Payments of principal and interest are deferred until the end of the five year period. As of December 31, 2008 and 2007, approximately $4.1 million and $2.4 million of interest was accrued, respectively.
Interest rates and maturity dates for the draw downs are as follows:
Maturity Date January 23, 2011 June 21, 2011 August 27, 2011
Interest Rate 2.66% 3.12% 2.93%
Principal $ 22,298,689
6,013,905 33,644,153
$ 61,956,747
Operating revenues are pledged as security for the loan. Debt service requirements relating to the loan due in 2011 include $61,956,747 of principal and $8,475,957 of mterest.
c. Debt Service Assistance
In July 2006, the Board and tiie State ofLouisiana (the State) entered into a Cooperative Endeavor Agreement whereby the State agreed to lend up to $77,465,247 from State fiinds on deposit in the Debt Service Assistance Fund, authorized by the Gulf Opportunity Zone Act of 2005 and Act 41 of the First Extraordinary Session ofthe Louisiana Legislature of 2006, to assist in payment of debt seiyice requirements from 2006 through 2008 due to disruption of tax bases and revenue streams caused by Hurricanes Katrina and Rita. Draw downs on the loan will be made as debt service payments become due. No principal or interest shall be payable during the initial five year period ofthe loan. After the expiration ofthe initial five year period, the loan shall bear interest at a fixed rate of 4.64 percent. Prmcipal payments on the bonds begin in July 2012 and the loan will mature in July 2026. Interest is payable semi-annually on January 15 and July 15 beginnmg January 2012. The loan may be prepaid without penalty or premium. Tlie Board has the right to request one extension of its obligation to begin payments under the loan not to exceed five years. As of December 31, 2008, the Board has drawn down $77,460,393 on this agreement.
Debt service requirements relating to the bond are as follows:
Years Ending June 30 Principal Interest Total 2012 2013 2014-2018 2019-2023 2024-2027
$ 3,688,291 3,859,428
22,155,375 27,795,069 19,962,230
$ 77.460,393
$
$
3,594,387 3,423,250
14,258,017 8,618,323 1,880,951
31,774,928
$ 7.282,678 7.282,678
36,413,392 36.413,392 21,843,181
$ 109.235-321
11-42
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(7) Changes in Long-tenn Obligafions (confinued)
d. Capital Leases
During October 2005, the Board entered into a capital lease for the replacement of vehicles damaged during Hurricane Katrina totaling $943,373. Addifional vehicles totaling $8,762,253 were purchased during 2006 under the same terms. Payments on these capital leases under separate payment schedules were based on the date of delivery begiiming in October 2005 and ending March 2007. Lease terms include monthly payments of principal and interest at an interest rate of 2.68%. This capital lease was secured by a security interest in the vehicles.
During August 2006, the Board entered into a capital lease for the replacement of vehicles damaged during Hurricane Katrina totaling $658,200 with payments beginnhig in August 2006 and ending March 2008. Lease terms include monthly payments of principal and interest at an interest rate of 8.08%. This capital lease was secured by a security interest in the vehicles.
The vehicles subject to the capital lease are included in property plant and equipment - general plant with a net book value of $7,742,446 and $8,590,508, at December 31, 2008 and 2007, respectively.
(8) Due to City of New Orleans
Tlie Board bills and collects sanitation charges on behalf of the City of New Orieans (City). The Board is not liable for any uncollected sanitation charges.
Additionally, amounts included in accounts payable due to the city were $2,763,866 and $500,959 at December 31, 2008 and December 31, 2007, respectively.
(9) Propertv Taxes
Property taxes are levied by the City of New Orleans. Taxes on real and personal property attach as an enforceable lien on the property as of January 1, Taxes are levied on Januaiy 1, are payable on January 1, and are delinquent on February 1.
The assessed value ofthe property is determined by an elected Board of Assessors. The assessed value for 2008 and 2007 was $2,836,995,254 and $2,134,989,576, respectively. The combined tax rate dedicated for the Board for the years ended December 31, 2008 and 2007 was $16.43 and $22.59, respectively, per $1,000 of assessed valuation. These dedicated funds are available for operations, maintenance, construction and extension ofthe drainage system (except for subsurface systems).
n-43
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Confinued)
(10) Commitments
a. Capital Improvements
At December 31, 2008, the Board's budget for its five year capital improvements program totaled $2,229,524,000 including $294,589,000 for water, $520,253,000 for sewerage and $1,414,682,000 for drainage.
Due to certain regulatory and legislative changes, additional capital improvements will probably be required. Future capital improvement program expenditures may require the issuance of addifional debt depending on the amount and timing of expenditures. As of December 31, 2008, the Board has committed or appropriated $67,781,695 in investments for use in future capital projects and has $54,206,676 of bond proceeds remaining for construction. The capital project investments are included in restricted assets.
The capital improvements budget for 2009 is $625,803,000 including $293,756,000 for projects, which are expected to be funded by federal grants and programs. Significant projects included in propetly, plant and equipment in progress as of December 31, 2008 include the following:
Hurricane Katrina related Repairs and Replacement Southeast Louisiana Flood Control Program
Sewer System Sanitation Evaluation and Rehabilitation Program Drainage Pumping Stafions and Canals
Eastbank Sewer Treatment Plant Westbank Sewer Treatment Plant
b. Self-insurance
The Board is self-insured for general liabilit)', worker's compensation, and hospitalization benefits and claims. Settled claims have not exceeded excess coverage in any of tiie past three fiscal years. Hospitalization benefits are charged to payroll related expense.
General liability claims are segregated internally by "claims" and "suits" depending on tiie scope and type of claim, and are handled by the Office of the Special Counsel and Administrative Services. Individual general liability losses have ranged from $100 to $7,500,000, illustrating the volatility of this exposure. The provision for claims expense for 2008 and 2007 amounted to $3,990,705 and $4,168,677, respectively.
Worker's compensation expense provision for 2008 and 2007 amounted to $1,530,333 and $1,719,712, respecfively.
The hospitalization self-insurance benefits are administered by Blue Cross of Louisiana. The Board's expense provision in excess of employee contribufions for 2008 and 2007 was approximately $11,871,000 and $13,015,000, respecfively, and is included in payroll related expenses.
n-44
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(10) Commitments (confinued)
b. Self Insurance (confinued)
Changes in the claims payable amount are as follows (health payments are reflected net):
Current Year Claims and
Beginning Estimate Claim of Year Change Payments End of Year Fiscal Year
2008 2007
$ 28,980,804 $ 11,361,649 $ (17,215,588) $ 23,126,865 32,809,054 10,840,357 (14,668,607) 28,980,804
Tlie composition of claims payable is as follows:
2008 2007
Short-term:
Workers' Compensation
Health Insurance
Genera! Liability
Total short-term
1.170,516
2,144,600
14,938,573
18,253,689
$ 901,949
3,047,836
19,474,902
23,424,687
Long-tenn:
Workers' Compensation
General Liability
Total long-term
4,873,176 5,256,117
300.000
4,873,176 5.556,117
Total $ 23,126,865 $ 28.980,804
c. Regulatory Matters
Tlie Board, as well as other utilities, is subject to environmental standards imposed by federal, state and local environmental laws and regulafions. The Board has entered into a consent decree with the United States which allows the Board to go forward with its major program to repair and rehabilitate the sewerage system while drawing on a $100 million cormnitment from the United States Environmental Protecfion Agency. The Board expended $39,347,784 ofthe commitment at December 31, 2008 and 2007. TTie overall costs ofthe program are estimated at $604.8 million over a period ending in 2010. The Board is in compliance with the decree.
The Board is also participatmg in Federal financial award programs which are subject to financial and compliance audits by various agencies. No disallowed costs have been idenfified. As part of Federal and other govemmental agency funding, the Board is required to match a portion of fiinding received. The Board believes it has sufficient funds to meet its matching requirements.
11-45
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(10) Commitments (continued)
d. Postemployment Healthcare Benefits
Plan Description - The Board's post-employment medical benefits for retirees are provided through a self-insured medical plan and are made available to employees upon actual retirement.
The refirement eligibility (D.R.O.P. entry) provisions are as follows: 30 years of service at any age; age 62 and 10 years of seiyice; age 65 and 5 years of service; age 70 regardless of service; or, if age plus seiyice equals at least 80. Complete plan provisions are contained in the official plan documents. Currently, the Board provides post employment medical benefits to 582 retired employees.
Contribution Rates - Employees do not contribute to their post employment benefits costs until they become retirees and begin receiving those benefits. The plan provisions and contribufion rates are contained in the official plan documents.
Fund Policy - Unfil 2007, the Board recognized the cost of providing post-employment medical benefits (the Boai'd's portion ofthe retiree medical benefit premiums) as an expense when the benefit premiums were due and tiius financed the cost of the post-employment benefits on a pay-as-you-go basis, hi 2008 and 2007, the Board's portion of health care funding cost for retired employees totaled $5,673,616 and $6,143,654, respectively.
Effective Januaiy 1, 2007, the Board implemented Govemment Accounfing Standards Board Statement Number 45, Accounting and Financial Reporting by Employers for Post employment Benefits Other than Pensions (GASB 45). This amount was applied toward the Net OPEB Benefit Obligafion as shown in the following tables.
Annual Required Contribufion - The Board's Annual Required Contribufion (ARC) is an amount actuarially detennined in accordance with GASB 45. The ARC is the sum ofthe Normal Cost plus tiie contribufion to amortize the Actuarial Accrued Liability (AAL). A level dollar, open amortization period of 30 years (the maxiriium amortization period allowed by GASB 43/45) has been used for the post-employment benefits. The actuarially computed ARC is as follows:
2008 2007 Normal Cost $ 4,013,401 $ 3.191,001 30-year UAL amortization amount 10,291,219 9,627,363 Annual required contribution (ARC) $ 14,304,620 $ 12,818,364
11-46
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(10) Commitments (continued)
d. Postemployment Healthcare Benefits (confinued)
Net Post-employment Benefit Obligation - The table below shows the Board's Net Otiier Post-employment Benefit (OPEB) Obligation for fiscal year ending December 31:
2008 2007 Beginnmg Net OPEB Obligation
Annual required contribution hiterest on Net OPEB Obligation ARC Adjustment OPEB Cost Contribution Current year retiiee premium Change m Net OPEB Obligation Ending Net OPEB Obligafion
6,674,710 $
14,304,620 266,988
(386,000)
12,818,364
14,185,608
(5,673,616) 8,511,992
15,186,702 $
12,818,364
(6,143,654) 6,674,710 6,674,710
The following table shows the Board's annual post employment benefits (PEB) cost, percentage of the cost contributed, and the net unfunded post employment benefits (PEB) liability:
Fiscal Year Ended December 31,2008 December 31,2007
Annual OPEB Cost $ 14,304,620
12,818,364
Percentage of Annual Cost Contributed
40.00% 47.93%
Net PEB Liability (Asset)
$15,186,702 6,674,710
Funded Status and Funding Progress - in 2008 and 2007, Tlie Board made no contribufions to its post employment benefits plan. The plan is not funded, has no assets, and hence has a funded rafio of zero. As of January 1, 2008, the most recent actuarial valuation, the Actuarial Acciued Liability (AAL) was $177,956,339, which is defined as that portion, as detennined by a particular actuarial cost method (the Board uses the Unit Credit Cost Method), ofthe actuarial present value of post employment plan benefits and expenses which is not provided by normal cost.
2008 Actuarial Accrued Liability (AAL) Actuarial Value of Plan Assets (AVP) Unfunded Act. Accrued Liability (UAAL)
Funded Rafio (AVP/AAL)
Covered Payroll (active plan members) UAAL as a percentage of covered payroll
0.00%
29,466,571 604.93%
2007 177,956,339 $
177,956,339 $
47,995,856
147,995,856
0.00%
26,544.603 557.54%
U-47
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(10) Commitments (continued)
d. Postemployment Healthcare Benefits (continued)
Actuarial Methods and Assumptions - Actuarial valuations involve estimates of the value of reported amounts and assumpfions about the probability of events far into the future. The actuarial valuafion for post employment benefits includes estimates and assumptions regarding (1) tumover rate; (2) retirement rate; (3) health care cost trend rate; (4) mortality rate; (5) discount rate (investment retum assumption); and (6) the period to which the costs apply (past, current, or futui-e years of service by employees). Actuarially determined amounts are subject to continual revision as actual results are compared to past expectations and new estimates are made about the future.
The actuarial calculations are based on tiie types of benefits provided under the tenns of the substantive plan (the plan as understood by tiie Board and its employee plan members) at the time ofthe valuation and on the pattem of sharing costs between the Board and its plan members to that pomt. The projection of benefits for fmancial reporting purposes does not explicitly incorporate the potential effects of legal or contractual fundmg limitations on the pattem of cost sharing between the Board and plan members in the future. Consistent with the long-tenn perspective of actuarial calculations, the actuarial methods and assumptions used include techniques that are designed to reduce short-lemi volatility in actuarial tiabilifies and the actuarial value of assets.
Actuarial Cost Method - The ARC is detemiined using the Unit Credit Cost Method. The employer portion of the cost for retiree medical care in each future year is determined by projecting tiie current cost levels using the healthcare cost trend rate and discounting this projected amount to the valuation date using the other described pertinent actuarial assumptions, including the investment retum assumption (discount rate), mortality, and tumover.
Actuarial Value of Plan Assets - There are not any plan assets. It is anticipated that in future valuations a smoothed market value consistent with Actuarial Standards Board ASOP 6, as provided in paragraph number 125 of GASB Statement 45.
Tumover Rate - An age-related tumover scale based on actual experience has been used. The rates, when applied to the active employee census, produce a composite average annua] tumover of approximately 7%. In addition to age related tumover, it has additionally been assumed that 10% of future eligible retirees will decline coverage upon retirement. The rates for each age are below:
Age Percent Tumover 10.0% 8.0% 5.0% 4.0%
18-26-41-
-25 -40 -54
55+
n-48
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(10) Commitments (continued)
d. Postemployment Healthcare Benefits (confinued)
Post employment Benefit Plan Eligibility Requirements - It is assumed that entitlement to benefits will cormnence five years after earliest eligibility for retirement (D.R.O.P. entry). The fwe years is to accommodate the anticipated period of tiie D.R.O.P. Also, if the initial eligibility for D.R.O.P. entry is prior to age 55, an additional one year delay has been assumed, and it has been assumed that members eligible for the "Rule of 80" retirement formula delay three years beyond that earliest retirement date. Medical benefits are provided to employees upon actual retirement. The retirement eligibility (D.R.O.P. entry) provisions are as follows: 30 years of service at any age; age 62 and 10 years of service; age 65 and 5 years of service; age 70 regardless of service; or, if age plus scrv'icc equals at least 80. Entitlement to benefits contuiues througli Medicare to death.
Investment Retum Assumption (Discount Rate) - GASB Statement 45 states that the investment retum assumption should be the estimated long-term investment yield on the investments that are expected to be used to finance the payment of benefits (that is, for a plan which is funded). Based on the assumption that the ARC will not be funded, a 4% annual investment return has been used in this valuation. This is a conservative estimate ofthe expected long term retum of a balanced and conservative investment portfolio under professional management
Health Care Cost Trend Rate - The expected rate of increase in medical cost is based on projections performed by the Office of the Actuary at the Centers for Medicare & Medicaid Services as published in National Health Care Expenditures Projections: 2003 to 2013, Table 3: National Health Expenditm-es, Aggregate and per Capita Amounts, Percent Distribution and Average Annual Percent Change by Source of Funds: Selected Calendar Years 1990-2013, released in January, 2004 by the Health Care Financing Administration (www.cms.hhs.gov). "State and Local" rates for 2008 through 2013 from this report were used, with rates beyond 2013 graduated down to an ultimate armual rate of 5.0% for 2016 and later.
Mortality Rate - The 1994 Group Annuity Reser\'ing (94GAR) table, projected to 2002, based on a fixed blend of 50% ofthe unloaded male mortality rate and 50% ofthe unloaded female mortality rates, was used. This is the mortality table which the Intemal Revenue Service requires to be used in detennining the value of accrued benefits in defmed benefit pension plans. Since GASB 45 requires tiie use of "unblended" rates, the 94GAR mortality table described above was used to "unblend" the rates so as to reproduce the composite blended rate overall as the rate structure to calculate the actuarial valuation results for life insurance.
Method of Determining Value of Benefits - The "value of benefits" has been assumed to be the portion of the premium after retirement date expected to be paid by the employer for each retiree and has been used as the basis for calculating the actuarial present value of OPEB benefits to be paid. The current premitun schedules for active and retired are "unblended" rates, as required by GASB 45.
n-49
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(11) Deferred Compensation Plan
The Board offers its employees a deferred compensation plan created in accordance with intemal Revenue Code Section 457. This plan, available to all employees, pennits them to defer a portion of their salary until future years. The deferred compensation is not available to employees until tennination, retirement, death, or unforeseeable emergency. All amounts of compensation deferred under the plan, all property, and rights purchased with those amounts, and all income attributable to those amounts, property or rights are held in trust for the employees, therefore the assets ofthe plan are not included in these financial statements.
(12) Budgets
Operating and capital expenditure budgets are adopted by the Board on a basis consistent with accounfing principles generally accepted in the United States. While not legally required, this budgetary information is employed as a management control device during the year. Comparison betiA'een actual and budgeted expenses is not a required presentation for an Enterprise Fund.
(13) Segment Information
TTie Board issued revenue bonds to finance its water and sewerage departments which operate the Board's water and sewerage treatment plants and distribution and collecfion systems. These bonds are accounted for in a single fund; however, investors m the revenue bonds rely solely on tiie revenue generated by the individual activities for repayment.
Summary financial informafion for these departments as of and for the year ended December 31 is as follows:
Assets: Property, plant and equipment Current unrestricted assets Restricted assets
Other assets Total assets
Net assets: Invested in capiial assets,
net of related debt Restricted
Total net assets
Liabilities:
Current
Condensed Statements of Net Assets
Current liabilities payable from restricted assets
Noncurrent liabilities
Total liabihties
Tota! liabilities and net assets
-
$
$
$
$ _
W\ 2008
289,624 980
23,384
470 314,458
251,873 (113,993)
137,880
56,732
7,834 112,012
176,578
314,458
'ater
$
$
$
$ _
2007 (amounts
282,715
21,302 26,567
1,627 332.211
248,615 (61,603)
187.012
28.401
7,246
109,552
145,199 332.211
in tho
$
$
$
$ _
Sewer 2008
usands)
618,416 53,642
72,237 1,021
745,316
463,595
(15,593) 448,002
28,252
36,294
232,768
297,314
745,316
S
$
$
$ _
2007
599,493 77,678 74,841
1,854 753,866
443,246
6,833 450,079
39.858
11,420
252,509
303,787 753.866
n-50
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(13) Segment Information (continued)
Condensed Statements of Revenues, Expenses and Changes in Net Assets
Service charges, pledged against bonds
Depreciation expense Other operating expenses
Operating income Nonoperating revenues (expenses):
Investment eamings Other
Capital contributions Change in net assets
Beginning net assets Ending net assets
Water Sewer 2008
45,266 $ (13,521) (67,867) (36,122)
410 (1,464)
(11.956) (49,132) 187,012 137,880 $
2007 (amounts ir
39,349 (6,288)
(63,377) (30,316)
633
(1,389) 10,665
(20,407) 207,419 187,012 $
2008 thousands)
$ 62,461 $ (8,078)
(42,649) 11,734
987 255
(15,053) (2,077)
450,079 448,002 $
2007
68,843 (6,767)
(46,991) 15,085
1,133 942
50,269 67,429
382,650 450,079
Condensed Statements of Cash Flows
Net cash provided by (used in): Operating activities Noncapital financing activities Capital and related financing
activities Investing activities Net increase (decrease) Cash and cash equivalents:
Beginning of year End of year
Water 2008
$ (321) $ 21,434
(8.231) 4,461
17,343
(11,909) $ 5,434 $
2007 (amounts
(23,790) 197
8,854 90
(14,649)
2,740 (11,909)
nthc
$
$_
Sewer 2008
)iisands)
22,781 405
(25,707) 4,930 2,409
20,172 22,581
$
S _
2007
1,027 246
(2,894) 12,113 10,492
9,680 20.172
(14) Natural Disaster
On August 29, 2005, the New Orleans region suffered significant damage to property and lives when Hurricane Katrma stmck the Gulf Coast area. The Board sustained significant damage to Board-owned facilities, service vehicles, and inventory, which were flooded and/or wind damaged.
For the year ended December 31, 2005, losses totaling $55,909,262 were provided as follows. The net book value of damaged property was S49,238,527 and lost inventory amounted to $6,670,735. hisurance proceeds of $2,346,397 were received in 2007. No further insurance proceeds were received in 2008.
11-5
SEWERAGE AND WATER BOARD OF NEW ORLEANS
NOTES TO FINANCIAL STATEMENTS (Continued)
(14) Natural Disaster (continued)
As of December 31, 2008 and 2007, the Board has cumulatively received $140,969,811 and $113,635,454, respectively, of cash reimbursements from the Federal Emergency Management Agency (FEMA). Included in accounts receivable as of December 31, 2008 and 2007 are $13,046,853 and $72,165,526, respectively, of reimbursements due from FEMA. In 2008, approximately $48 million of receivables were written off as a result of expenses previously submitted to FEMA for reimbursement that are cuirently in dispute and subject to appeal or due to expenses that have been disallowed by FEMA. Eligible FEMA grants totaling in excess of $254 million are in various stages of tiie approval process and include amounts for system repairs, building repairs, vehicle and equipment repairs and replacements, temporary power, supplies and other costs.
On June 29, 2007, the Board entered into a Cooperative Endeavor Agreement with tiie State of Louisiana, City of New Orleans, Louisiana, and the Louisiana Public Facilities Authority (LFPA). The LFPA agreed to issue its bonds to provide the cash capital investment to pay for capital improvements ofthe City of New Orleans and the Board. The establishment ofthe construction fund pennits the Board and City of New Orleans to publicly bid contracts that are subject to a Project Worksheet that has been obligated by FEMA or for which an award letter has been received and encumber such amounts. The State ofLouisiana, City of New Orleans, and Sewerage and Water Board agree that as FEMA pays any reimbursement amounts related to projects for which disbiu'sements have been made, or tiie City or the Sewerage atid Water Board receives monies related to the hazard mitigation gi"ant program for which disbursements have been made from the constmction fund, the full amount of such projects shall be deposited in the construction fund and used to fund additional projects until all City of New Orleans and Sewerage and Water Board improvements are completed. The total amount made available to the Board under tiie agreement was $100,000,000. At December 31, 2008, the Board had an outstanding obligation under the agreement of $7,831,592 included as a liability m due to other governments on the statements of net assets, which represent amounts not yet reimbursed by FEMA and deposited back mto the construction fund. There were no outstanding obligafions at December 31, 2007.
In 2008, the Board received an excess payment of FEMA funds in the amoimt of $21,097,027. This balance is included as a liability in due to other governments on the statements of net assets.
(15) Restatement
The Board identified an error in accumulated depreciation which impacted prior year fmancial statements. This error resulted in a restatement which reduced accumulated depreciation and increased net assets invested in capital assets - net of related debt by $19,727,707 and $7,842,904 as of December 31, 2007 and 2006, respecfively.
11-52
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REQUIRED SUPLEMENTARY INEORMATION (GASB STATEMENTS NO. 25 and NO. 45)
(This page intentionally left blank)
SEWERAGE AND WATER BOARD OF NEW ORLEANS Required Supplementary Idformation Under GASB Statement No. 25
SCHEDULE OF FUNDING PROGRESS For the years ended December 31, 2008 and 2007
Actuarial Valuation
Date December 31
2008
2007
2006
2005
2004
2003
2002
Actuarial Value of Assets
$ 222,598,640
223,583,589
217,274,416
209,829,340
204,706,452
196,697,432
187,892,716
Actuarial Accrued Liability (AAL)
$ 260,616,822
245,202,189
235,664,407
225,544,886
218,155,395
205,362,089
197,323,094
(Overfiinded) Unfunded
AAL
$ 38,018,182
21,618,600
18,389,991
15,715,546
13,448,943
8,664,657
9,430,378
Funded Ratio
85.41%
91.18%
92.20%
93.03%
93.84%
95.78%
95.22%
Covered Payroll
(millions)
29
27
26
30
30
28
29
Unfunded AAL as a
Percentage of payroll
129.02%
81.44%
70.92%
52.30%
44.58%
30.46%
32.65%
SCHEDULE OF EMPLOYER CONTRIBUTIONS
Year Ended 2008
2007
2006
2005
2004
2003
Annual Required
Contribution $ 7,146,647
4,598,587
4,073,502
4,702,354
4,271,797
3,193,339
Actual Contribution
S 4,915,512
3,885,124
3,343,713
3,716,381
3,721,034
.3,391,537
Percentage Contribution
68.78%
84.49%
82.08%
79.03%
87.11%
106.21%
n-53
SEWERAGE AND WATER BOARD OF NEW ORLEANS Required Supplementary' Information Under GASB Statement No. 45
SCHEDULE OF FUNDING PROGRESS For the years ended December 31, 2008 and 2007
Actuarial Valuation
Date I>ccember 31
2008
2007
Actuarial Value of Assets
$
Actuarial Accrued Liability (AAL)
$ 177,956,339
147,995,856
(Over funded) Unfunded
AAL
$ 177,956,339
147,995,856
Funded Ratio
0.00%
0.00%
Covered Payroll
(millions)
S 29
27
Unfunded AAL asa
Percentage of payroll
603.93%
557.54%
SCHEDULE OF EMPLOYER CONTRIBUTIONS
Year Ended 2008
2007
Required Contribution
S 14,304.620
12,818,364
Actual Contribution
$ 5,673,616
6,143,654
Percentage Contribution
39.66%
47.93%
11-54
SUPPLEMENTARY INFORMATION
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11-57
SEWERAGE AND WATER BOARD OF NEW ORLEANS SCHEDULE OF PROPERTY, PLANT, AND EQUIPMENT BY DEPARTMENT
For Year Ended December 31, 2008
Schedule 3
Water Sewer Dramage Total
Real estate rights, non depreciable Power and pumping stations - buildings Power and pumping stations - machinery Distribution systems Sewerage collection Canals and subsurface drainage Treatment plants Connections and meters Power transmission General plant General buildings
Total property, plant and equipment in service
Construction in progress
Total property, plant and equipment
Accumulated depreciation
Net property, plant and eqiupment
Real estate rights, non depreciable Power and pumpmg stations - buDdmgs Power and pumping stations - machinery Distribution systems Sewerage collection Canals and subsurface drainage Treatment plants Connections and meters Power transmission General plant General buildings
Total properly, plant and equipment in service
Construction in progress
Total properly, plant and equipment
Accumulated depreciation
Net property, plant and eqiupment
See independent auditors' report.
2,898,138 S 56,724,971
111.389,487 121.666.788
32.006,706
7,479,863 88,536,884 2,525.548
423,228,385
106,701,295
529,929,680
240,306,194
930,439 29,675.231 28,330,218
253.843,280
120,712,279 10,270,223 5,006,170
57,330,449 1,093,325
507,191,614
279.279,361
786,470,975
168,054,495
4,810.948 $ 207.242,239
95,113,596
281,960,990
11,121,635 43,847,285 3,967.674
648,064,367
158,108,437
806,172,804
204,407,382
2007
Water Sewer Dramage 2,898,138 $
56.724,971 111,306,128 121,812,303
28,251,490 7.479.863
80,185,099 2.525.548
411,183,540
98,807,481
509,991,021
227,275,820
930,439 $ 29.023,434 28,330,218
234,788,244
116,746,590 10,270,223 5,006,170
56,619,873 1,093.325
482,808,516
278,054,223
760.862,739
161,369,556
4,810,948 $ 202,113.972
84,853,422
281.803,343
11,121,635 43,236.155
3,967.674
631,907,149
145,672,850
777,579,999
194,562,450
8,639,525 293,642,441 234,833,301 121,666,788 253,843,280 281.960,990 120,712,279 42,276,929 23,607,668
189,714,618 7,586,547
1,578,484,366
544,089,093
2.122,573,459
612,768,071
$ 289,623.486 S 618,416,480 $ 601,765,422 $ 1,509,805.388
Total 8,639,525
287,862,377 224,489,768 121,812,303 234,788,244 281,803,343 116,746,590 38,521,713 23.607,668
180.041.127 7,586,547
1.525,899,205
522,534.554
2,048,433,759
583.207,826
S 282.715,201 $ 599.493.183 $ 583,017.549 $ 1,465,225,933
11-58
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11-60
schedule 6 SEWERAGE AND WATER BOARD OF NEW ORLEANS
CIMJVGES IN SELF-INSURANCE LIABILITIES BY DEPARTMENT FOR THE VEAR ENDED DECEMBER 31, 2008
WATER Short-term"
Workers' compensation Health insurance General liability
Total short-term
Long-lerm: Workers' compensation General liability
Total long-tenn
Beginning of
Vcar
J 300,650 1.493,440 3,485,896 5,279,986
1,752.039 150,000
1.902,039
CuiTeiit Year Claims and
Elstimatc Chanpe
$ 637,753 $ 5,401,830
45 6.039.628
(127,647) -
(127,647)
Payments
548,231 $ 5,844,416
300,100 6,692.747
-150.000 150.000
End of Vcar
390.172 1,050,854 3,185.841 4,626,867
1,624.392
-1,624.392
Total 7.182.025 S 5.911,981 6,842.747 $ 6,251,259
SEWER.4.GE Short-term:
Workers' compensation Health insurance General liability
Total short-tenn
Long-term: Workers' compensation General liability
Total long-term
S 300,650 $ 883,872
3,399,256 4,583,788
1,752,039 150,000
1.902.039
637.756 $ 3.224,367 (441,876)
3,420.247
(127,647)
(127.647)
548,234 $ 3,486,305
354,279 4,388.818
150.000 150,000
390,172 621,934
2,603,111 3,615,217
1,624.392
-1,624.392
Total $ 6,485.827 $ 3,292.600 $ 4.538,818 S 5.239.609
DRAINAGE Short-term:
Workers' compensation Health insurance General liability
Total short-term
Long-term: Workers' compensation
Total long-term
$ 300,649 $ 670,524
12,589,740 13,560,913
1.752,039 1,752,039
637,753 5 2,218,525 (571,563)
2,284,715
(127,647) (127,647)
548,230 $ 2,417.237 2,868,556 5.834,023
--
390.172 471,812
9,149.621 10,011,605
L624,392 1,624,392
Total S 15,312,952 $ 5,834,023 $ 1.635.997
TOTAL Short-term:
Workers' compensation $ Health insurance General liability
Total short-term
Long-lerm: Workers' compensation General liability
Total long-term
Total J
Sec independent auditors' report
901,949 % 3,047,836
19.474,902 23,424.687
5,256.117 300.000
5,556,117
28^980,804 S
1,913,262 $ 10,844,722 (1,013.394) I 1,744.590
(382,941)
(382,941)
11,361,649 $
1,644,695 S 11,747,958 3,522,935
16.915.588
300,000 300,000
17,215.588 $
1,170,516 2,144,600
14,938,573 18.253,689
4,873,176
4,873.176
23,126,865
[-61
(This page intentionally left blank)
The U.S. Army Corps of Engineers and The Sewerage & Water Board of New Orleans are constructing a $58.8 million concrete box culvert canal beneath the median of Dwyer Road to Improve drainage in eastern New Orleans. The new 12 by 10-foot subsurface canal will run for 6,800 feet from the St. Charles Canal to the Dwyer Pumping Station at Jourdan Road. It will parallel an existing canal of the same size. The project also includes improvements to the Dwyer Pumping Station to be completed in late 2009 and the station's outfall pipes/canal work completed in 2004.
s
Approximately $6.3 million in repair costs was needed to fully restore the Fluid Bed Incinerator at the East Bank Sewage Treatment Plant which was severely damaged by Katrina. The plant suffered tidal surges and was inundated by 16 feet of water during the devastating storm. The unit was returned to service in August of 2008. The incinerator is used to dispose of sludge and solid material from the wastewater treatment process. The unit is designed to dispose ot 40 dry tons of sludge per day, but currently 20 dry tons per day are disposed of due to the reduced population of the City.
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m-3
SEWERAGE AND WATER BOARD OF NEW ORLEANS ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
Last Ten Fiscal Years (Unaudited - amounts in thousands)
Fiscal Year
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Net Assessed Value Real Estate
1,013,240 1,159,821 1,214,098 1,231,764 1,248,743 1,423,261 1,492,750 1.103,604 1,362,097 2,004,624
Personal Property
592,741 628,860 651,744 619,368 650,595 679,826 620,797 565,287 483,200 539,492
Total Net Assessed Value
1,605,981 1,788,681 1,865,842 1,851,132 1,899,338 2,103,087 2,113,547 1,668,891 1,845,297 2,544,116
Total Estimated Actual Value(l)
12,636,496 14,133,694 14,751,485 14,687,067 15,040,781 16,731,518 16,774,183 13,245,167 14,645,214 20,698,664
Ratio of Total Net Assessed
to Total Estimated
Actual Value
12.7% 12.7% 12.6% 12.6% 12.6% 12.6% 12.6% 12.6% 12.6% 12.3%
Source; City of New Orleans
(1) Amounts are net ofthe homestead exemption.
m-4
SEWERAGE AND WATER BOARD OF NEW ORLEANS
PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS Last Ten Fiscal Years
(Unaudited)
Number of Mills
(Per $1,000 of assessed value)
Fiscal Year
1999 2000 2001
2002
2003 2004 2005
2006
2007 2008
City of New Orleans
77.09 77.09 77.09
77.09
77.09 78.59
71.90
85.39 7S.S9
58.44
Orleans
Levee Board
12.01 12.76
12.76
12.01
12.03 12.76
12.76
12.76
12.76
9.65
Sewerage & Water Board
of New Orleans
22.59** 22.59**
22.59**
22,59**
22.59**
22.59**
22.59**
22.59** 22.59**
16.43**
Orleans
Parish School Board
51.10
52.70 53.05*
52.98
52.83
52.80
52.80 58.55
52.90 38.47
Audubon
Park& Zoo
4.55 4.55
4.55 4.55
4.55
4.55 4.55
4.55
4.55
3.31
Total
167.34
169.69 170.04
169.22
169.07
171.29
171.29 186.84
175.19
119.55
Source: City of New Orleans
*The Homestead Exemption is not allowed for the new 9-Mill Police and Fire Tax.
'3 mills adopted in 1967 Expires in 2017
•*6 mills adopted in 1978 Expires in 2027
'9 mills adopted in 1982 expires in 2032
m-5
SEWERAGE AND WATER BOARD OF NEW ORLEANS TEN LARGEST TAXPAYERS
December 31, 2008 and Nine Years Ago (Unaudited)
Name of Taxpayer
Entergy Service BellSouth Telecommunications Capital One/Hibernia Bank Whitney National Bank Harrah's J P Morgan Chase Bank CS&M Association Intemational River center Marriott Hotel Properties Hertz Properties
Name of Taxpayer
Type of Business
BellSouth Telecommunications Entergy Service Hibemia National Bank First NBC Whitney National Bank A T & T Communications Metropolitan Life Insurance Tenetsub (Mercy & Baptist Hospital; MarrioU Hotel Properties University Health Care System
2008 Assessed
Value
Percentage of Total Assessed
Value
Electric and gas utilities
Telephone utilities Financial institution
Financial institution
Hospitality and gaming Financial institution
Managed Care Hospitality Real Estate
Real Estate
Type of
Business
Telephone utilities Electric and gas utilities
Financial institution Financial institution Financial institution
Telecommunications
Insurance Medical complex Hospitality
Medical complex
$ 63,918,690
57,127,376 46,408,854
35.163,326 41,221,400 19,173,190 19,196,820
19,906,860
13,722,870
10,876,760 $ 326,716,146
1999
Assessed Value
$ 67,511,000
78,571,000
23,794,000 29,679,000 22,377,000 16,725,000
16,195,000 12,603,000 13,343,000
12,409,000
$ 293,207,000
2.53%
2.26%
1.83%
1.39% 1.63%
0,76% 0.76%
0.79% 0.54%
0.43%
12.91%
Percentage
of Total
Assessed Value
3.60%
4.19%
1.27% 1.58%
1.19% 0.89%
0.86% 0.67% 0.71%
0.66%
15.62%
Source; City of New Orleans
in-6
SEWERAGE AND WATER BOARD OF NEW ORLEANS PROPERTY TAX
LEVIES AND COLLECTIONS BY THE CITY OF NEW ORLEANS Last Ten Fiscal Years
(Unaudited - Amounts in Thousands)
Fiscal Year
Real Estate
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Total Levied Taxes:
$
Personal Property 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
$
172,016 199,666 209,441 214,088 217,039 247,328 267,327 219,991 250,462 269,746
Taxes: 98,467
105,951 110,058 105,378 110,691 115,676 106,354 99,477 82,046 67,548
Collected Through December 3 ]
Amount
$ 170,301 197,442 207,052 211,242 214,320 243,594 262,376 213,778 238,101 243,204
$ 93,451 99,637
100,619 96,728
103,756 109,234 100,809 91,023 75,241 59,645
,2008 Percent
99.00 98.89 98.86 98.67 98.75 98.49 98.15 97.18 95.06 90.16
94.91 94.04 91.42 91.79 93.73 94.43 94.79 91.50 91.71 88.30
Balance Outstanding December 31
Amount
$ 1,715 2,224 2,389 2,846 2,719 3,734 4,951 6,213
12,361 26,542
$ 5,016 6,314 9,439 8,650 6,935 6,442 5,545 8,454 6,805 7,903
,2008 Percent
1.00 1.11 1.14 1.33 1.25 1.51 1.85 2.82 4.94 9.84
5.09 5.96 8.58 8.21 6.27 5.57 5.21 8.50 8.29
11.70
Collected during 2008
Amount
$ 123 143 156 153 219 488 380
5,630 12,358
243,204
$ 1 21 10
168 11
291 478 746 983
59,645
Source: City of New Orleans
m-7
SEWERAGE AND WATER BOARD OF NEW ORLEANS WATER AND SEWER RATES
Last Three Fiscal Years (Unaudited)
Water Sewer
First 3.000
Gallons
Rate per 1 Next 17,000
Gallons
,UUU Uallons Next
980,000 Gallons
All Gallons Over
1,000,000
Rate per Monthly 3.000 17,000 980,000 Over Monthly 1,000
Year Base Rate Gallons Gallons Gallons 1,000,000 Base Rate Gallons
2006 2007 2008
$ $ $
3.50 3.50 3.50
$ $ $
2.31 $ 1.94 $ 2.35 $
2.31 3.31 4.01
2.07 2.60 3.15
Note: Rates are based on 5/8" meter, which is the standard household meter size.
1.59 2.19 2.65
$ 11.60 S 11.60 $ 11.60
$ $ $
4.04 4.04 4.04
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SEWERAGE AND WATER BOARD OF NEW ORLEANS COMPUTATION OF DIRECT AND OVERLAPPING DEBT
December 31, 2008 (Unaudited)
Net Outstanding Percentage Overlapping
Debt Overlapping Debt
Direct debt;
Sewerage and Water Board, net of debt service funds (tax bonds only)
$ 22,710,000 100% $ 22,710,000
Overlapping debt: City of New Orleans
Audubon Park Commission
Orleans Parish School Board (1) Orleans Levee District (1)
579,440,533 34,378,572
138,430,000
54,530,000
100%
100% 100%
100%
579,440,533 34,378,572
138,430,000 54,530,000
Total overlapping debt 806,779,105 100% 806,779,105
Total direct and overlapping debt $ 829,489,105 100% $ 829,489,105
(1) The fiscal year ofthe Orleans Parish School Board and Orleans Levee District ends on June 30th; overlapping debt is based on June 30, 2008 fmancial information.
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SEWERAGE AND WATER BOARD OF NEW ORLEANS DEMOGRAPHIC STATISTICS
Last Three Fiscal Years (Unaudited)
Personal Fiscal lncome(2) Per Capita Unemployment Year Population(l) (in thousands) Personal Income Rate (3)
2006 210,768 $ 12,563,610 $ 59,609 4.30% 2007 288,113 $ 15,394,618 $ 53,433 3.50% 2008 311,853 $ 15,394,618 (4) $ 49,365 4.40%
(1) www.census.gov/popest/counties/tables/CO-EST2007-01-22.xls (2) Estimates- Bureau of Economic Analysis (3) U.S. Bureau of Labor Statistics (4) Most recent available is 2007
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ni-14
SEWERAGE AND WATER BOARD OF NEW ORLEANS
CAPITAL EXPENDITURES BY DEPARTMENT
ENTERPRISE FUND
Last Ten Fisca! Years
(Unaudited)
Year Water Sewer Drainage Total
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
$ 15,396,620
13,001,122
12,586,744
11,540,814
14,531,801
15,772,218
10,380,889
36,481,683
19,053,142
19,938,659
29,211,401
21,609,266
51,226,639
43,269,622
49,419,442
67,424,755
46,550,580
49,891,752
56,093,058
25,608,236
8,758,788
12,976,071
52,859,310
57,048,889
64,155,080
38,407,889
23,709,553
19,515,232
16,250,996
28,592,805
53,366,809
47,586,459
' 116,672,693
111,859,325
128,106,323
121,604,862
80,641,022
105,888,667
91,397,196
74,139,700
Includes contributed assets
m-15
SEWERAGE AND WATER BOARD OF NEW ORLEANS SCHEDULE OF FUTURE DEBT PAYMENTS
December 31, 2008 (Unaudited)
Water Revenue Bonds
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
TotaJ Prir
Principal Interest
Principal
Interest
Principal
Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
icipal
Total Interest
Series 1998
$ 810,000 $ 471,728
845,000
436,493
885,000
398,468
925,000 358,643
965,000 315,630
1,015,000 269,793
1,060,000 221,580
1,110,000 170,700
1,165,000 116,865
1,220,000 59,780
10,000,000 2,819,680
S 12,819,680 $
Series 2002
1,210,000 3 1,377,125
1,270,000
1.334,775
1,335,000
1,287,150
1,400,000 1,233,750
1,470,000 1,177,750
1,530,000 1,104,250
1,595,000 1,027,750
1,665,000 948,000
1,740.000 864,750
1,820,000 777,750
3,195,000 686,750
3.345,000 527,000
3,510,000 359,750
3,685,000 184,250
28,770,000 12,890,800 41,660,800 $
All Bond Issues
2,020,000
1,848,853
2,115,000
1,771,268
2,220,000
1,685,618
2,325,000 1,592,393
2,435,000 1,493,380
2,545.000 1,374,043
2,655,000 1,249,330
2,775,000 1,118,700
2,905,000 981,615
3,040,000 837,530
3,195.000 686,750
3,345,000 527,000
3,510,000 359,750
3.685,000 184,250
38,770,000 15,710,480 54,480,480
111-16
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I1M7
SEWER/VGE AND WATER BOARD OF NEW ORLEANS SCHEDULE OF FUTURE DEBT PAYMENTS
December 31, 2008 (Unaudited)
Drainage Special Tax Bonds
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Total Prir
Principal Interest
Principal
Interest
Principal
Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
icipal Total Interest
Series 1998
$ 500,000 $ 294,472
520,000
272,722
545,000
249,582
570,000 224,786
595,000 198,280
625,000 170,018
655,000 140,018
685,000 108,250
720,000
74,000
760,000 38,000
6,175,000 1,770,128
% 7,945,128 $
Series 2002
685,000 S 716,116
715,000
675,016
755,000
647,310
790.000 621,263
830,000 593,218
865,000 560,018
900.000 525,418
940,000 489,418
985,000 450,878
1,030,000 38,000
1,870,000 365,218
1,960,000 282,938
2.055,000
194,738
2,155,000 100,208
16,535,000 6.259,753
22,794,753 S
All Bond Issues
1,185,000 1,010,588
1,235,000
947,738
1,300,000
896,892
1,360,000 846,049
1,425,000 791,498
1.490,000 730,036
1,555,000 665,436
1,625,000 597,668
1,705,000 524,878
1,790,000 76,000
1,870,000 365,218
1,960,000 282,938
2,055,000 194,738
2,155,000
100,208
22,710.000 8,029,881
30,739,881
m-18
SEWERAGE AND WATER BOARD OF NEW ORLEANS SCHEDULE OF FUTURE DEBT PAYMENTS
December 31,2008 (Unaudited)
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Total Prii Total Inte
Principal Interest
Principal
Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
Principal Interest
cipal rest
Water
$ 2,020,000 S 1,848.853
2,115,000
1,771,268
2.220,000
1.685,618
2,325,000 1,592,393
2,435,000 1,493,380
2.545.000 1,374,043
2,655,000 U49,330
2.775,000 1,118,700
2,905,000 981,615
3,040,000 837,530
3.195,000 686,750
3,345,000 527,000
3,510,000 359,750
3,685,000 184,250
38.770,000 15,710,480
S 54^80,480 $
All Departments Sewcr Drflinage
34,095,000 S 8,093,396
10,575,000
7,730,002
11,110,000 7,224,582
i 1.670,000 6,672,065
12,255,000 6.080,745
12,895,000 5,445,007
13,560,000 4,773.657
14,275.000 4.071,129
15,035,000 3,326,538
13,270,000 2,609,054
11,970,000 1.969,616
12,605,000 1.341.928
9,200,000 794.636
7,110,000 400,675
2,715,000 170,416
2,435,000 54,788
194,775,000 60,758.232
255.533.232 $
1,185,000 $ 1,010,588
1,235,000
947,738
1,300,000
896,892
1,360,000 846,049
1,425,000 791.498
1,490,000 730,036
1,555,000 665,436
1.625,000 597,668
1,705,000 524,878
1,790,000 76,000
1.870,000 365,218
1,960,000 282,938
2,055,000 194,738
2,155,000 100,208
22,710,000 8.029,881
30,739.881 $
Tolal
37,300.000 10,952,837
13,925,000
10,449,008
14,630,000 9.807,092
15.355,000 9,110.507
16,115,000 8.365,622
16,930,000 7,549,085
17,770,000 6,688,422
18,675.000 5,787,496
19.645.000 4,833.031
18,100,000 3,522,584
17,035.000 3.021,583
17.910,000 2,151,866
14.765,000 1,349.124
12.950,000 685,133
2,715,000 170,416
2,435,000 54,788
256,255.000 84,498,592
340.753,592
IU-19
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Ul-20
SEWERAGE AND WATER BOARD OF NEW ORLEANS CAPITAL ASSET STATISTICS BY FUNCTION
Last Three Fiscal Years (Unaudited)
Year
Water:
Sewer;
Water mains (miles) Water lines in system (miles) Water valves
Fire hydrants Water manholes
Sewer pipe (miles) Sewers (miles) Sewer mmiholes
2006
1,723 1,807
29,219 22,771 29,576
2,259 1,486
22,829
2007
1,789 1,784
29,420 22,780 29,632
2,575 1,460
22,922
2008
1,791 1,579
29,480 22,785 29,673
2,568 1,460
22,902
111-21
(This page intentionally left blank)
Periodic refurbishing of processing basins, an integral part of water purification, is necessary to increase their mechanical integrity and longevity. Basins remove sediment from water as it moves through the process. The basin on the left was recently put tack into service after improvements done by a private contractor. Renovation of the basin on the right is underway, v rith the work being done by the Board's Facility Maintenance Department vwth support from many other departments. Doing the work in-house is expected to result in substantial cost savings for the Board. The basins are located at the East Bank Water Treatment Plant.
The Sewerage & Water Board's Water Quality Laboratory occupies 8,500 square feet of floor space at the East Bank Water Treatment Plant. The lab Is an advanced environmental facility using state-of-the-art technology for detecting and identifying possible contaminants at very tow levels of concentrations. Chemists, microbiologists and technicians are on duty or on call 24 hours a day, seven days a week to work vifith water plant managers and operators on the East Bank and in Algiers.
L
M
N
A
S E C T
O
SEWERAGE AND WATER BOARD OF NEW ORLEANS
2008 ACTUAL CAPITAL EXPENDITURES
WATER DEPARTfvIENT
CP.# WATERWORKS
110 Nonnal Extension & Replacements 112 Modification to Oak St Raw Water Intake Station 135 Improvement of Chemical System 157 Advanced Water Treatment (Algiers) 160 Hurricane Katrina Expense for Water 175 Water Hurricane Recovery Bonds
TOTAL WATERWORKS
WATER DISTRIBUTION
214 Nonnal Extensions & Replacements 215 Rehabilitation -Mains, Hydrants and Services 239 Mains D P W Contracts
TOTAL WATER DISTRIBUTION $
POWER PROJECTS EMERGENCY AND GENERAL BUDGET
526,823.62
68,287.80
1,439,038.13
51,767.00
1,515,341.21
7,912,829.74
11,514,087.50
1,170.678.70
354,904.00
1,782,078.91
3,307,661.61
600 Water Share of Power Projects
800 Water Share of General Budget Items
NOTE: These figures do not include proration of inlerest cxpccsc.
312,585.32 4,769,505.17
TOTAL POWER PROJECTS, EMERGENCY AND GENERAL J 5.082,090.49
TOTAL WATER DEPARTMENT $ 19,903,839.60
IV-1
SEWERAGE AND WATER BOARD OF NEW ORLEANS
2008 ACTUAL CAPITAL EXPENDITURES
SEWERAGE DEPARTMENT
O M SEWERAGE SYSTEM
313 Extensions & Replacemts - Scwcr Force Mains $ 1,754.435.18
EPA Consent Decree
317 Normal Extensions & Replacement of Gravity Mains 7,752,527.44
318 Rehabilitation Gravity Sewer System 235,039.95 326 Extension & Replacement to Sewer Pumping Stations 229,500.75 339 Main in Streets Dept. Contracts 2,075,336.00
348 Normal Extensions & Replacement 1,945,485.66 367 Collection System Eval/Survey Uptown 233,616.09 368 Wetlands Assimilation Project 345,769.00
369 Hurricane Katrina Expenses tor Sewer System (891,029.90)
375 Sewerage Hurricane Recovery Bonds 1,345,030.46
381 Modification & Extension of WBSTP to 20/50 MOD 5.242.50
NOTE: These figures do not include proration of interest expense.
TOTAL SEWERAGE SYSTEM $ 15,030,953.13
SEWERAGE TREATMENT
POWER PROJECTS AND GENERAL BUDGET
600 Sewer Share of Power Projects 70,095.05 800 Sewer Share of General Budget Items 3,950,911.21
TOTAL POWER PROJECTS AND GENERAL BUDGET $ 4,021,006.26
TOTAL SEWERAGE DEPARTMENT S 19.051.959.39
fV-2
SEWERAGE AND WATER BOARD OF NEW ORLEANS
2008 ACTUAL CAPITAL EXPENDITURES
DRAINAGE DEPARTMENT
C.P.# CANALS
NOTE: These figures do not include proration of inlerest expense.
s
$
12,394.05
1,755,967,50
906,755.56
117.00
178,935.15
3,134,152.78
35,561.34
3,353,012.28
9.376,895,66
418 Nonnal Extension & Replacements
439 Major Drainage Participation in D P W Projects
471 SELA Program Management
474 Melpomene Street Canal Improvement
476 Hollygrove Canal (SELA A)
486 Napoleon Ave, Canal Improvements (SELA B)
497 Florida Ave. Canal - DPS # 19 to Peoples (SELA B)
498 Dwyer Intake Canal (St. Charles Canal to Dwyer DPS) (SELA A)
TOTAL DRAINAGE CANALS
PUMPING STATIONS
511 Normal Extensions & Replacements - Stations S 9,099,402.45
554 Expansion ofDwyer DPS (SELA A) 6,271.48
574 Hunicane Katrina Expenses for Drainage System 5,644,062,68
575 Drainage Hurricane Recovery Bonds 368,013.40
TOTAL DRAINAGE PUMPING STATIONS J 15,117.750.01
POWER PROJECTS AND GENERAL BUDGET
600 Drainage Share of Power Projects J 1,250.079.51
800 Drainage Share of General Budget Items 1,978,714.90
TOTAL P O W E R PROJECTS AND GENERAL BUDGET S 3,228,794.41
TOTAL DRAINAGE DEPARTMENT $ 27,723,440.08
IV-3
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IV-6
POWER PURCHASED AND PRODUCED NATURAL GAS AND FUEL OIL CONSUMED - 2008
ELECTRIC POWER PURCHASED ELECTRIC AND STEAM POWER GENERATED BY THE S.& W.B.*
TOTAL
KW-HOURS 76,400.295
40,407,984
116,808,279
COST $11,284,821.27
$14,062,081.04
$25,346,902.31
NOTE: *NATURAL GAS CONSUMED IN OPERATION WAS 1.535,660 MCF AT A COST OF $18,895,716. FUEL OIL CONSUMED WAS 85,222 GALLONS AT A COST OF $229,681.
IV-7
SEWERAGE AND WATER BOARD OF NEW ORLEANS
WATER PUMPED AND CONSUMED - 2008
Number of Meters
Free metered process water to various City departments and charitable institutions:
10 36 16 13
103 247 59
148 632
Display Fountains Fire Department Swimming Pools Libraries Municipal Parks and Playgrounds Police Department Schools
216
Free metered process water by Sewerage and Water Board
Gallons
2,733,500 13,236^00 22,878,300
4,986,200 68,522,800
599,401,900 83,944,200
185,579,200 981,283,000
618,116,900
Percent
1.86%
1.17%
Allowance for leaks on private property
Free unmetered process water:
Unmetered use, such a.s: extinguishment of fires, cleaning streets, flushing sewers, drains, and gutters, cleaning markets and other public buildings
709,302,800 1 3 5 %
32,025,013,400 60.82%
Leaks in distribution system as measured by Fluid Conservation Systems
Water sold to customers
Total Water Pumped
5,038,927,200 9.57%
13,283,616,700 25.23%
52,656,260,000 100.00%
rv-8
SEWERAGE AND WATER BOARD OF NEW ORLEANS
Gallons Metered - Pay Water Consumption - 2008
Month
Monthly
Con.sumption
January
February
March
A prii
May
June
July
August
September
October
November
December
Gross Total
1,299,378,100
1,404,465,800
1,057,738,000
1,068,462,200
783,999,100
1,077,365,100
1,217,846,600
1,043,766,100
742,607,900
1,298,704,300
1,096,515,500
1,192,768,000
13,283,616,700
IV-9
SEWERAGE AND WATER BOARD OF NEW ORLEANS MONTHLY WATER CHARGES COLLECTED - 2008
Months
January' February March April May June July August September October November December
Water Service Charges & Fees
$3,224,605.00 $3,213,304.25 $3,690,181.70 $3,716,969.50 $3,371,524.89 $4,229,408.77 $4,127,766.99 $3,981,050.12 $3349,640.46 $4,677,863.69 $3,487,693.79 $4,723,603.03
$45,793,612.19
Delinquent Fees
$155,559.70 $131,446.14 $126,731.80 $135,660.72 $116,853.61 $131,288.58 $112,069.75 $88,034.52 $84,514.44
$115,438.28 568,939.94 $89,185.41
$1,355,722.89
Total
$3,380,164.70 $3,344,750.39 $3,816,913.50 $3,852,630.22 $3,488,378.50 $4,360,697.35 $4,239,836.74 $4,069,084.64 $3,434,154.90 $4,793,301.97 $3,556,633.73 $4,812,788.44
$47,149,335.08
SEWERAGE AND WATER BOARD OF NEW ORLEANS MONTHLY SEWERAGE CHARGES COLLECTED - 2008
Months
January February March April May June July August September October November December
Sewerage Service Charges
$5,625,788.75 $5,555,655.93 $5,731,953.08 $6,429,850.15 $5,338,432.98 $6,076,150.53 $6,100,057.50 $5,324,478.58 $4,644,619.49 $5,959,527.85 $4,364,917.72 $5,470,158,01
$66,621,590.57
Delinquent Fees
$103,837.53 $87,740.11 $84,594.36 $90,552.47 $78,012.19 $87,647.26 $74,833.06 $58,793.11 $56,454.65 $77,093.80 $46,049.62 $59,565.47
$905,173.63
Total
$5,729,626.28 $5,643,396.04 $5,816,547.44 $6,520,402.62 $5,416,445.17 $6,163,797.79 $6,174,890.56 .$5,383,271.69 $4,701,074.14 $6,036,621.65 $4,410,967.34 $5,529,723.48
$67^526,764.20
rv-10
SEWERAGE AND WATER BOARD OF NEW ORLEANS
TABLE 1 CARROLLTON TURBIDITIES
Maximum Mmimum Average
River (NTU)
2004 155
9 64
2005 142
2 38
2006 187
2 40
2007 248
3 66
2008 165
7 67
Effluent Settling Reservoirs (NTU)
2004 11
1.2 3.1
2005 17
0.9 2.8
2006 24 0.8 3.1
2007 13 LO 4.1
2008 15 1.0 4.9
Filters (NTU)
2004 0.33 0.05 0.12
2005 0.80 0.07 0.15
2006 0.66 0.06 0.12
2007 0.39 0.09 0.14
2O08 0.90 0.09 0.13
TABLE n CARROLLTON ALKALINITIES
PARTS PER MILUON
Maximum Minimum Average
River 2004
136 74
105
2005 154 84
120
2006 177 83
1 116
2007 173 86
124
2008 183 78
117
Effluent Settling Reservoirs 2004
148 67
no
2005 163 80
121
2006 146 66
106
2007 167 66
114
2008 171 63
107
Filters | 2004
147 62
110
2005 157 81
120
2006 158 75
114
2007 182 78
131
2008 202
71 124
TABLE n A CARROLLTON fLVRDNESS
PARTS PER MILLION
Maximum Minimum Average
NON-CARBONATE HARDNESS RIVER
2004 61 20 38|
2005 77 11 40
2006 70 11 38
2007 86 10 47
2008 70 4
38
FILTERS 2004
74 34 54
2005 84 20 52
2006 79 14 46
2007 90 12 54
2008 76 15 50
TOTAL HARDNESS | RIVER
2004 182 107 143
2005 207
91 159
2006 200 108 154
2007 230 113 171
2008 250 114
1 155|
FILTERS 1 2004
200 121 164
2005 210 132 172
2006 198 120 161
2007 240 120 186
2008 250 114 175
TABLE nr CARROLLTON BACTERLAL CHARACfERISTICS
Total Coliform Analysis
2008
Maximum (Colonies / 100 ml) Minimum (Colonics / 100 ml) Average (colonies /100 ml) Number of Samples Number of Samples Negative Number of Samples Positive
River
10.400 56
1,110 301
0 301
Plant Tap
0 0 0
334 334
0
Disoibution System
32 0 0
2.385 2.378
r * T^one of these seven total coHform positive samples were fecal coliform positive, and
none resulted in a violation ofthe Total Coliform Rule.
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IV-19
SEWERAGE AND WATER BOARD OF NEW ORLEANS
TABLE VII
FIVE YEAR ANALYSIS COMPOSITE DATA (2004-2008) FOR NEW ORLEANS DRINKING WATER PURIFICATION SYSTEM
PARAMhlHR
Total Alkalininty (ppm as CaC03) Tolai Hardness (ppm as CaC03) Noncarbonale Hardness Cppm as CaC03) Calciuin Hardness (ppm as CaC03) Magnesium Hardness (ppm as CaC03) Nepficloinetric Turbidity (N.T.U.) pH Chloride (ppm) Fluoride (ppm) Total Dissolved Solids (ppm) Total Suspended Solids (ppm) Free Chlorine Residual (ppm as CL2) Total CWonne Rcstdual (ppm as CL2) Ammonia (ppm as N) Nitraie + Niinte (ppm as N) • Conductivity (umhos/cm) Temperature (Deg. F.) Aluminum (ppb) "• u\ntimDnv (ppb) • Arsenic (ppb) " Barium (ppb) • :Beryllium (ppb) * ICadmium (ppb) * Chromium ^pjib) • Copper ( p p b ) " iron (ppb) ' Lead ( p p b ) " Manganese (ppb) • Mercury (ppb)" Nickei (ppb) • Selenium (ppb) * Silver (ppb) '
Thallium (ppb) * Zinc(ppb)*
Potassium (ppm) *
Sodium (ppm) • Total Organic Carbon (ppm) Total Tribalomethanes (ppb) 1.2-Dich]orethane(ppb) Chloroform (ppb) C^bon Tetrachloride (ppb) Bromodichloromethanc (ppb) Tetrachloroethene (ppb) BTX (Benzene, Toluene & Xylenes) (ppb) Total Coliforms (colonies/lOO ml) hecal colitormsicolomes/IUtJ ml)
MISSISSIPPI RIVER (Before Purification)
MJ^X
183 250 86
!86 90
248 8 53
86 0.58 342 223
592 90
„
6.8 1,8 0.2 l.S 0.1 0.2 0.1
49.7 15800 4I0U
MIN 74 91 4
75 5 2
7.01 23
0.10 102
9
177 40
2.9 0.0 0.0 0.0 0.0 0.0 0.0 6.0
0
u
AVG 116 156 40
112 45 55
7.82 46
6.24 233
87
355 67
4.2 O.C
o.c t).t 0.0 0.0 0 0 0.0
1030 145
FINISHED WATER
(After Purification)
MAX 196 242 91
179 98
0.44 9.35
98 i 1.28
298
3.4 ' 5.7
0.55 2
595 90
no 0 I
68 0 0 0
200 130
3 30
0 0 0 0
0 43
6.0
24,7 4.8
154.4 6.4
102.7 2.1
43,4 O.I 7.8 139
0
MIN 70
124 18 82 3
0.06 7.02
26 0.12 129
0.0 Q.l
0,00 1
80 54
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0
2,7
11.9 1.8 7,9 0.0 52 0,0 06 0.0 0.0
0 0
AVG 120 173 32
125 47
0.13 8.61
45 0,64 226
0.3 2 80 0.12
1 397 75 30
0 0,2 23
0 0 0
25 14 0
1.5 0 0 0 0
0
11
3.5
20.9|| 2.9
30.1 0.0
19.6 0.0 8.6 0,0 0.0
0 0
* Note: The results for nitrates + nitrites, color, and metal constituents (indicated with asterisks) are from the Louisiana Department of HeaHh and Hospitals. Ali other results are from testing by the S&\^'B Water Quality Laboratory, Conceming the chemical results, the S&WB Water Quality Laboratory does not meet the higher criteria required by DHH-OPH to be classified as a
"DHH-OPH Certified Chemical Laboratory/Drinking Water"; therefore, any results reported by this laboratory for chemical drinking water parameters which are required to be analyzed in a certified laboratory are officially deemed mvalid.
The S&WB laboratory is certified for Total Coliform and Fecal Coliform bacteriological testing.
** Note. Lead and Copper resuhs are from 2004. Testing was performed in 2008, howe-ver, results were not yet available from DHH at the time of this report.
rv-20
SEWERAGE AND WATER BOARD OF IVEW ORLEANS
TABLE V i n
CARROLLTON OPERATION
CHEMICAL
Lime Ferric Coagulant Chlorine Sodium Polyphosphate Poiyelectrolyte Fluoride Ammonia Carbon TOTAL CHEMICALS
CHEMICAL COST
$423,260.16 $2,024,462.18
$924,956.99 $49,443.14
$422,152.54 $166,879.74 $150,265.15
$0.00 $4,161,419.88
[ _ 1
CHEMICAL COST PER MILLION GALLONS
$8.66 $41.43 $18.93
$KOl $8.64 $3.41 $3.07 $0.00
$85.16
Purification Plant Operating Cost: Total Water Treated in 2008: 48,867,310,000 Gallons
TOTAL COST PER MILLION GALLONS
YEAR
3008 2007 2006 2005
1 2004
TOTAL WATER TREATED IN MILLION GALLONS
48,867.31 48,931.79 51,000.17 47,574.62 44,86 L90
OPERATING COST
$8,283,745.00 $6,499,521.00 $5,591,146.00 55,006,994.00 $4,868,326.00
TOTAL COST PER MILLION GALLONS
$169.52 $132.83 $109.63 $105.25 $I08.52|
IV-21
SEWERAGE AND WATER BOARD OF NEW ORLEANS
TABLE IX
ALGIERS OPERATION
CHEMICAL
Lune Ferric Coagulant 'Chlorine Sodium Polyphosphate Poiyelectrolyte Fluoride [Ammonia Carbon TOTAL CHEMICALS
CHEMICAL COST
$163,568.97 $177,774.38
$61,017.88 $18,805.82 $33,374.33 $18,089.08 $16,358.79
S2,13L28 $491,120.54
C14EMICAL COST PER MILLION GALLONS
$43.17 $46.92 $16.10
$4.96 $8.81 $4.77 $4.32 $0.56
$129.62 i:=r=: = ^ rrs-s '
Purification Plant Operating Cost: Total Water Treated in 2008: 3,788,950,000 Gallons
TOTAL COST PER MILLION GALLONS
YEAR
2008 2007 2006 2005 2004
TOTAL WATER TREATED IN MILLION GALLONS
3,788.95 4,427.16 4,261.05 3,723.03 3.705.98
OPERATING COST
$2,029,729.00 $1,700,033.00 $1,435,527.00 $1,678,615.00 $1,312^85.00
TOTAL COST PER MILLION GALLONS
$535.70 $384.00 $336.90 $450.87 $354.13
IV-22
SEWERAGE AND WATER BOARD OF NEW ORLEANS
TABLE X
SLUDGE REMOVED FROM THE "G" BASINS PRIMARY TREATMENT UNITS DOOR MONORAKE CONVENTIONAL SYSTEM
2008
Total Million Gallons Water Treated
Total Tons Dry Sludge Deposited in Basins Including suspended and Dissolved Solids Removed and Reacting Chemicals
Total Miih'on Gallons Wet Sludge Withdrawn from Basins Average Percent solids in Wet Sludpe Tota! Million Gallons Water Used in withdrav/inp Sludee Percent of Total Water Treated Used in Withdrawine Wet Sludge
15.364.95
9.115 187.95
1.15 187.04
1.22
TABLE X-A
SLUDGE REMOVED FROM THE "L" BASINS PRIMARY TREATMENT UNITS DOOR MONORAKE CONVENTIONAL SYSTEM
2008
Total MillioD Gallons Waler Treated
Total Tons Dry Sludge Deposiled in Basins Including suspended and Dissolved Solids Removed and Reacting Chemicals
Total Million Gallons Wet Sludge Withdrawn from Basins Average Percent solids in Wet Sludge Total Million Gallons Water Used in withdrawing Sludge Percent of Total Water Treated Used in Withdrawing Wet Sludge
33.497,71]
20,113 686.32
0.70 684.31
2.05
IV-23
SEWERAGE AND WATER BOARD OF NEW ORLEANS TABLE XI
2008 ANALYSIS DATA FOR NEW ORLEANS DRINKING WATER PURIFICATION SYSTEM
PARAMETER
Total Altialinintv (ppm as CaC03)
Total Hardness (ppm as CaC03')
Noncarbonale Hardness (ppm as C B C 0 3 )
Carcium Hardness (ppm as CaC03)
IManncsium Hardness (ppm ai CaC03)
Nephelometric Turbidity (N.T.U.)
f" [chloride (ppm) Fhioridc (ppm)
,Tolai Dissolved Solids Cppm)
rTotal Suspended Solids (ppm)
Free Clhlorine Residual (ppm HI 0 2 )
Total CWorinc Residual (ppm as C12)
kmmonia (ppm as N)
Nitrate + Nitrnc(ppm as N) *
Conductivity (amhojJcw)
TcmpcTBturc (Dc£. F.)
lAltuninum (ppb) *
^Anlimony (ppb) '
Arsenic (ppb) '
Barium (ppb) '
Bcryllmm (R)b) •
Cadmium (ppb) *
Chroraiiun (ppb) *
Copper ( p p b ) "
Iron (ppb)*
Lead ( p p b ) "
ManRancsc (ppb) '
Mercury (ppb) *
NKkd(ppb) '
Selenium (ppb) '
Silver (ppb) '
rhallium (ppb) '
Zinc (ppb) •
Potflssiiim (ppm) '
Sodium (ppni) •
Total Orcanic Carbon (ppm)
Total Trihalotncthnncs (ppb)
1,2-Dichlorelhane (ppb)
CWoroform (ppb)
Carbon Tetrachloride (ppb)
Bromodichloromethanc (ppb)
Telradiloroelhenc (ppb)
BTX (Benzene. Toluene & Xj^cnes) fppb)
Toui Colifonns (cokmiea/l 00 ml)
Fecal ColiftHms (colonies/lOO ml)
MISSISSIPPI RIVER
(Before Purification)
hUX
183
250
70
160
90
165
820
73
0,38
342
215
423
85
_—
4.7
1.8
0.2
1 8
0.1
0.2
0,1
0.6
10400
3000
MIN
78
ll-l
A
75
10
6,6
7.15
26
0,13
102
42
_-, 197
42
.
.
3.4
0,0
0 0
0 0
0.0
0,0
0.0
0 0
56
6
AVG
117
155
38
106
49
67
7.75
47
0.23
258
94
30S
66
_—
—_
— ..
4.2
O.O
0 0
0,0
OX
0.0
0.0
0.0
1110
185
FINISHED WATER
(After Pimfication) \
MAX
196
242
76
179
98
0,26
9.29
70
1.25
258
OB
5.7
053
128
449
86
0
0
1
0
0
0
0
10
0
0
0
0
0
0
0
3 3
17.0
3.5
41,0
00
28.5
2.1
11.0
0.1
1,8
32
0
MIN
78
130
27
86
14
009
7.87
26
0.18
r29
0.0
I J
000
1 28
210
59
0
0
1
0
0
0
0
10
—. 0
0
0
0
0
0
0
3,3
17.0
2.7
7 9
0 0
5,2
0-0
0.6
0.0
0.0
0
0
AVG
123
175
52
124|
50
0.12
8 82
48
0.71
184
0,2
3 4
0.14
1,28
352
75
0
0
1
0
0
0
0
10
0
0
0
0
0
0
0
3 J
17.0
3.0
24 0
0 0
17.3
0.0
5.6
0.0
0.0
0
0
Note: The results fof nitrates + nitrites, color, and meial constituents (indicated with asterisks) arc &Qm the Louisiana Dqiartmcnl of Health and Hospitals.
All otiier resuhs arc from testing by the S&WB Water (Juali^ Laboratory Concemmg the chemical resolts, the S&WB Water Quality Laboratoiy does
no! metl the higher criien'a required by DHH-OPH to be cJaisiiicd as a "DHH-OPH Cenified OiemJcal Laboratofy/Drinking Waler'; ihercforc, any
rciadts reported by this lahoraioiy for chemical drinking watef pnramoiers which are required to be analyzed in a certified laboratory are officially
deemed invalid. The S&WB laboratory is cciTiiied for Total Coliform and Fecal Colifonn bacteriological testing
• Note. Lead and Copper icsling was pcrfomii^d in 2008; however, results were not yet avaflable from DHH at the
tunc of this rcpon,
IV-24
SEWERAGE /LND WATER BOARD OF NEW ORLEANS
TABLE Xn
EXTRACTS FROM TABLES I V E AND V 20 Year Period, 1989 to 2008 Inclusive
Maximum, Minimum, and Average Amount of Water Treated Per Day
(M.G. per 24 Hours)
YEAR
1989 1990 Z991 1992
1 1993 1994
1995
1996 1 1997 1 1998
1999 ' 2000 i 2001
2002 2003
2004
2005 2006 2007
2008
CARROLLTON MAX.
240.00
162.50 133.29 139.00
140.38 128.88
142.83 198.42 156.53
152.96 168.25
152.50 153.93 128.67
144.26 145.83 144.00
165.63 144.75 143.50
MIN.
93.83 100.46 98.92 97.00
103-25 103.88
104.67
91.59 112.70 98.48
122.55
126.71 107.75 87.00
90.75 102.92
0.00 115.33 124.00 114.08
AVG. 119.54 119.61
114.79 115.22 117.41 113.71
121.40
128.97 128.73
126.86
140.26 128.10 126.70
106.63 115.35 122.57
115.47 139.73 134,06 133.88
ALGIERS 1 MAX.
18.75
14.78 ' 12.50
13.88
15.42 1 17.00
18.14
1 18.27 18.83
1 22.96
22.00 18.83 15.76 14.00
13.16 13.16
22.67 18.34
16.00 13.58
MIN.
7.00 8.00
8.00 8.00 7.62 8.00
9.00
9.00 9.58
12.00
8.90 7.58 6.00
6.66 8.00
8.00 7.00 8.00
10.00 6.92
AVG.
9.80 10.46
9.60 9.88
10.18
11.47 11.55
11.47 12.06
12.36
15.19 12.13
10.90 9.80
10.06 10.15 10.20
11.67 12.13 10.38
IV-25
SEWERAGE AND WATER BOARD OF NEW ORLEANS
TABLE Xm
Monthly Temperature (Degrees Farenheit) ofthe
Mississippi River Water at the Carrollton Plant
January February March AprU May June July August September October November December
Maximum Minimum Average
1999 45 50 50 60 67 77 82 87 83 74 66 56
89 42 66
2000 50 49 55 60 69 78 83 86 84 72 63 47
87 39 66
2001 39 44 49 57 69 75 82 84 83 73 63 56
87 36 65
2002 45 46 49 56 67 74 82 84 82 73 62 53
85 42 64
Ten Yee
Maximum: Minimum: Average:
2003 48 48 51 60 70 73 79 81 80 73 65 53 83 46 64
ir Period
90 36 66
2004 49 47 54 62 71 79 83 84 81 74 65 53
87 45 67
2005 49 48 51 62 71 81 85 88
*
76 66 51
90 42 66
2006 50 51 55 63 74 83 86 88 86 78 63 54
90 46 69
2007 52 47 56 63 71 79 82 85 82 75 63 58
89 40 68
* Data not available fc September 2005 due to hurricane Katrina.
2008 50 53 55 63 68 77 80 82 78 71 63 55
85 42 66
r
rv-26
SEWERAGE AND WATER BOARD OF NEW ORLEANS
TABLE XrV
Monthly Temperature (Degrees Farenheit) ofthe Tap Water at the Carrollton Plant
January February March April May June July August September October November December
Maxiumum Minimum Average
2004 65 62 65 73 78 84 83 85 82 SO 75 69 88 58 75
Five Ye
Maximum Minimum Average
2005 67J 66 68 75 79 82 84 87 *
77 75 68
90 61 75
ir Period
90 54 75
2006 66 64 71 77 79 84 84 86 84 81 72 67
90 54 76
2007 65 64 70 72 76 76 79 78 77 77 74 71 85 58 73
2008 67 69 71 72 76 81 83 80 80 78 72 68
86 59 75
* Data not available
for September of 2005 due to hurricane Katrina.
lV-27
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li IV-28
SEWERAGE AI^D WATER BOARD OF NEW ORLEANS
Annual Report 2008
SEWER TABULATION NO. 1
Sewer Lines Laid During 2008
QUANTITIES OF PIPE MEASURED IN FEET
1 ITEMS 6" P.V.C. 8" P.V.C. 8"D.l. 10" P.V.C. 12" P.V.C. 15" P.V.C. 18" P.V.C. 21" P.V.C. 4"P.V.C./S.F.M. TOTALS
M.H.'S
BY CONTRACT 10,296.20 22.619.20
96.00 1,309.80 1,191.10
328.00 874.30 187.30
0.00 36,901.90
42
BY OTHERS 3,617.30
13,482.90 0.00
507.00 652.00
0.00 18.00 0.00 0.00
18,277.20
18
TOTAL FEET 13,913.50 36,102.10
96.00 1,816.80 1,843.10
328.00 892.30 187.30
0.00 55,179.10
TOTAL MILES 2.63 6.84 0.01 0.34 0.35 0.06 0.17 0.03 0.00
10.44 Total Manholes Constructed in 2008 -
60
Sewer Lines Laid in 2008
ORIGINAL CONSTRUCTION
(IN FEET)
3,806,870.90
Removed and Replaced
33,559.80
Total Remaining in Feet
4,199,994.50
Total Remaiming in Miles
795.45
Sewer Manholes in 2008
BUILT IN 2008
60
Removed in 2008
8
Total Modifications in 2008
52
Sewer Valves as of 2008
SIZE AND TYPE
48" Gate Valve 36" Gate Valve 24' Gate Valve 12" Gate Valve
EXISTING -
-
~ -
INSTALLED IN 2008
REMOVED IN 2008
lUI AL VALVhS INSTALLED AS
OF 2008
IV-29
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IV-31
SEWERAGE AND WATER BOARD OF NEW ORLEANS Annual Report 2008
WATER TABULATION NO. 1 Water Lines Laid During 2008
QUANTITIES OF PIPE MEASURED IN FEET
ITEMS 2" P.V.C. 4" P.V.C. 6" P.V.C. 8" P.V.C. 8" D.I. 6" D.I. 12" D.I. 10" P.V.C. 10" IRON 12" P.V.C. 16" P.V.C. 20" P.V.C. 21" P.V.C. TOTALS FIRE HYDRANTS VALVES M.H.'S
BY CONTRACT 61
0 1.596.80
13,894.20 1,048.40
0.00 0.00 0.00 0.00 0,00 0.00 0.00 0.00
16,600.40 40.00 34.00
38
BY OTHERS 0 0
1,168.80 2,422.00
48.40 0.00 0.00 0.00 0.00 0.00
160.00 1.159.60
0.00 4,958.80
5.00 6.00
10
TOTAL FEET 61
0 2,761.60
16.316.20 1.096.80
0.00 0.00 0.00 0.00 0.00
160.00 1,159.60
0.00 21,555.20
Total Fire Hydrants Total Valves in 2008
TOTAL MILES 0.01
0 0.52 3.08 0.20 0.00 0.00 0.00 0.00 0.00 0.03 0.21 0.00 4.05
45.00 40.00
Total Manholes
Removed or Abandoned 16640.8 ft.
Water Valves as of 2008
- • •.!.• := LJ LJ_
Installed
40
Removed
31
Total Valves Remaining
4,980!
Fire Hydrants as of 2008
Instaled
45
Removed
36
Tota! Hydrants Remaing 22,785
Water Manholes as of 2008
BUILT
40
Removed
31
Total Modifications
29,673
Water Lines In System as of 2008
r Instaled i 21.555.20
Abandoned 16.640.80
Total Feet 9.456.00
TOTAL MILES 1-79
IV-32
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IV-33
SEWERAGE AND WATER BOARD OF NEW ORLE/VNS
ADiiiral Repon 2008 WATER TABULATION NOJ
LENGTH OF WATXR MAINS OF EACH SI2LE AND MATERIAL. rOJMBER OF VALV'ES OF EACH S l iE , BOTH GATE AND CHECK, ORIGINALLY INSTALLED, TRE QUANTmES REMOVED OR
ABANDONED. AND THE QUANTmES REXLVINING IN THE DISTRIBUITON SVSTEM AND HYDRANTS, AS OF THE CLOSE OF 2008
Size
5fl-|50' 143" 48" 48-\ A 3 ' 42" 42 ' 36' 36-36* 36-30-30" SO-SO-
SO" 30-30" 24-24-21" 20" 20" 20-20-20" 18' 16-16-16' IS" )6 ' 15" J2-12' 12-12-12' 12' 10"
:10'
nol o ' 8-8-8" S" 8" 6" 6" 6 ' 6' 6' 4 '
2-4" 2-3' 4-4" 4-
b" N*
Material
CfKicreic Pipe Steel Pipe StcdPipc Conta-eie Pipe Cast Iron Pipe Cast Iron Pipe ConcrciePtpe Caat Iron Pipe Cast Iron Pipe Sted Pipe Concreie Pipe Prestrevscd Concfoie Cast Iioc Pipe PrestressetJ Concrete R_ C. P. Pipe Ductile t o n Pipe
StcdPipe Concreie Pipe P.V.C. Pipe Concrete Pipe Cast Iron Pipe P.V.C. Pipe Cast Iron Pipe AabeUos Cemcm Concrete Pipe DQCtile iron Pipe
Prestrtised Concfete R. C. P. Pipe Cast Iroo Pipe Concrete Pipe Ductile Iron Pipe P.VC.Pipe Asbestos Cement R. C. P. Pipe Cojt Iran Pipe
Ductile Iron Pipe Steal Pipe Asbestos Cement Ductile Iron Pipe P.V.C. Pipe Caa Iron Pipe
Ductile Iron Pipe Asbestos Ccmeni P.V.C. Pipe Plastic Pipe Cast Iron Pipe Af bestos Cement Ductile b-on Pipe P.V.C. Pipe P.V.C. Pipe C«sl kon Pipe Asbestos Ccntent Plastic Pipe Ductile Iron Pipe Ductile Iron Pipe Cast Inan Pipe Cast Iron Pipe GalvHiuze Pipe Gdlvanize Pipe Adseatns Cement Plastic Pipe P.V.C- Pipe P.V.C. Pipe Siecl Pipe
Linear Feel Tola) |Tota]> e s
WATER MAINS
Existing
7^35.10 88,484 80 36.835 10 4,982 90
12.759 30 11,170.10 9.361.90 4.349 60 4,523.30
16.761.20 37.374.70
675 OO 60.840.10 36,654.40
3,919.60 35 00
19,602.20 72,724 20
1.483.10 102.50
30.480 20 10,270,50 91.999.10 12.688.00 i 8,755.90 13J212i0
212.50 970 50
117.498,10 5.681.60 3.212.30 6.475.55
66,344,20 1,069 JO
815,158 00 15.957.10 1.272.90
363.743.10 15,957,10
157,247,30 10^56,70
610.00 12,763.60 3.534.00
320.44930 145.190.90 721,454.90
20.495.80 341.812.20 377.008.60
2,791,197.10 1,101.666.00
121.385.50 19399.20
712.20 20J92.10 20.592.10 9,620 00 5,361.70
29.455 30 3.237.10 3.31960
60.067.90 5.346 60
8.322.007,85 1^76.14
Linear Feet Irutalletl
0.00 000 0,00 0.00 0.00 0.00 0.00 000 0.00 0.00 0.00 0.00
o.oo 000 000 0,00
0,00
ooo 0,00 000 0,00 000 000 0.00 0,00 000 000 0,00 0,00 000
160,00 1,159,30
0,00 000 0.00 0.00 0.00 0.00 0,00 0.00 0,00 0,00 000 0,00 000 000 0.00
1.096,80 16.316.20 2.761.60
0,03 0.00 OOO 0,00 0.00 000 0.00 0.00 0.00 0.00
0.00 0.00
61.00 000
21.554.90 4.08
Linear Feet Removed
o.no 0.00 0.00 0.00 0.00 0.00 0.00 000 0.00 0,00 0.00 0.00 0.00 0.00 0,00 0 0 0
0.00 0.00 0.00 0.00 000 000 0,00 000 000 0,00 O-OO
000 O.OO
0,00 000 000
1.060,00 000
1.438,00 0,00 0,00 000 0.00 0,00 0,00 000 0,00 000 000
6,373 00 637 70
000 000 0.00
3,849-80 2.656,30
0.00 0.00 0.00 000
656.00 0.00
o.oo 000 0.00 000 0,00 000
15.680,80 3,16
Linear Feel Rcmamine
7,535.10 88.484.80 36,835.10 4.982.90
12.759 30 11,170.10 9,361-90 4,M9.60 4.523.30
16,761.20 37,374.70
675-00 60,840-10 36,654.40 3,916,60
35.00
19.602,20 72.724,20
1.483.10 102,50
30.480J0 10.270,50 91,999.10 12.688.00 18,755.90 13,212,10
212.50 970.50
117.498.10 5.681.60 3,372 20 8,257.60
66.344.20 1.069.30
813,720,00 15,957-10 1,272.90
363.743.10 15,957,10
157,24 7 J 0 | ia356.70
610,00 12.763 60 3.534,00
320.449 30 138.857,90 721,454.90 21,592.60
358,128.40 379.110.20
2.787,347.30 1.099,009-70
121.385-50 19.399.20
712.20 20.592-10
19,926.10 9.620.00 3,361-70
29,45530 3,237.10 8.626 30
61,128.90 5.346 60
8.534.886,00 1^579.00
1 Size
48' 42" 36' 30-24-
1 20' 16-14* 12-10-E-6' 4"
Total
Existing
16 4
18 65 39
133 190
3 2,282
65 6,189
13.113 7,142
29.259
VALVES
bistallcd
0 0 0 0 0 0 0 0
6 0
34 0 0
40
Removed
0 0 0 0 0 0 0 0 6 0 0
21 4
31
^
Runo ining
16 4
18 65 39
133 190
3 2.282
65 6,223
13.092 7.139
29,2691
IV-3 4
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IV-40
SEWERAGE AND WATER BOARD OF NEW ORLEANS COST OF OPERATIONS IDENTIFICATION PROGRAM
BENCHMARKING 2008
ADMINISTRATIVE SERVICES DEPARTMENT Insurance Cost per Employee:
Workers' Compensation S 1,873.00
Auto Liability $ 826.00 General Uability S 62.00
ENGINEERING DEPARTMENT Cost to Design a Project* 6.8%
ENVIRONMENTAL DEPARTMENT Cost of Typical Industry
Sampling Event S 390.J8
FACTLrrV MAINTENANCE DEPARTMENT Cost to set 5/8" water meter S 84.77
MANAGEMENT SERVICES DEPARTMENT FINANCE:
Cost to Process a Miscellaneous Invoice S 46.93 Cost to process a Vcodor Invoice S 17.10 Cost to process a Paycheck S 4.55
INFORMATION SYSTEM: Cost to Image a Document S .043 Cost to Retrieve a Document S 3.38
PERSONNEL: Cost to Hire an Employee S 121.84 Cost to coniplcic a Voiuntarj'
Employee TcrminatioD S 16.68 Employee Turnover Rate 3.91% Cost to Train an Employee: N/A
PURCHASING: Cost to Process a Sundrj' Purchase Order S 33.06
REVENUE: Cost to Read a Meter S 1.44 Cost to Render a Bill
(I..ess Meter Reading) Cost lo Manage a Customer by Phone Cost to Manage a Customer by Mail
Cost to Manage a Walk-in Castomcr Cost to Process a Mail-in PajTneot Cost to Process a Walk-in Payment
SUPPORT SERVICES DEPARTMENT Average Annual Maintenance Cost
Per Piece of Equipment S 900.00 Average Percent ofFlect Down for 2002 20%
s s s s s s
1.07 2.71 3 44
4.71 0.39 1.49
rv-41
' " " " - « " . « % , « , . « ,
SEWERAGE AISD WATER BOARD OF NEW ORLEANS
SINGLE AUDIT REPORTS
DECEMBER 31.2008
Postlethwaite & Netterville
A Profaisional Accounting Corporation
www.pnq3a.com
SEWERAGE AND WATER BOARD OF NEW ORLEANS New Orleans, Louisiana
Single Audit Reports
December 31,2008
Table of Contents
Page
Report on latemal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Fmancial Statements Performed in Accordance with Government Auditing Standards 1
Report on Compliance with Requirements Applicable to the Major Program^ on Intemal Control over Compliance in Accordance with OMB Circular A-133 and the Schedule of Expenditures of Federal Awards 3
Schedule of Expenditures of Federal Awards 5
Notes to Schedule of Expenditures of Federal Awards 6
Schedule ofFindings and Questioned Costs 7
Summary Schedule of Prior Audit Findings 9
Postlethwaite & Netterville
A Professionoi Accounling Corpoforton Aiioclaled Officas in Principal Cirioj of ibo Unrtod States
WVAV. pncpa.com
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WFTH
GOVERNMENT A UDITING STANDARDS
To the Members ofthe Board Sewerage and Water Board of New Orleans:
We have audited the financial statements ofthe Sewerage and Water Board of New Orleans (the Board) as of and for the year ended December 31, 2008, and have issued our report thereon dated June 12, 2009. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States.
Intemal Control Over Financial Reporting
In planning and performing our audit, we considered the Board's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purposes of expressing an opinion on the effectiveness ofthe Board's intemal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness ofthe Board's intemal control over financial reporting.
Our consideration of internal control over financial reportmg was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in intemal control over financial reporting that might be significant deficiencies or material weaknesses. However, as discussed below, we identified a certain deficiency in intemal control over financial reporting that we consider to be a significant deficiency.
A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of perfomiing their assigned functions, to prevent or detect misstatements on atimely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the Board's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement-of the Board's financial statements that is more than inconsequential will not be prevented or detected by the Board*s intemal control. We consider the deficiency described in the accompanying schedule of findings and questioned costs as item 200S-1 to be a significant deficiency in internal control over financial reporting.
30th Floor - Energy Centre • 1100 Poydras Street • New Orleans, \J\ 70163-3000 • Tel: 504.569.2978
2324 Severn Avenue • Metairie, LA 70001 • Tel: 504.837.5990 • Fax: 504.834.3609
A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by Board's intemal control.
Our consideration ofthe internal control over fmancial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in intemal control that might be significant deficiencies, and accordingly would not disclose all significant deficiencies that are also considered to be material weaknesses. However, we consider the significant deficiency described above as item 2008-1 to be a material weakness.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Board's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards.
The Board's response to the findings identified in our audit is described in the accompanying schedule of findings and questioned costs. Wc did not audit the Board's response and accordingly, we express no opinion on it.
This report is intended solely for the information and use ofthe Board, the Board's management and federal awarding agencies and pass-through entities, such as the State of Louisiana and Legislative Auditor's Office and is not intended to be and should not be used by anyone other than these specified parties. However, under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.
New Orleans, Louisiana June 12, 2009
P&N
Postlethwaite & Netterville
A Profasttonol Accounting Corporot*K>n
Asiociatod Offices in Principol Ciliss of itie IJdIted Skrias
WWW, pncpa.com
REPORT ON COMPLLWCE WITH REQUDREMENTS APPLICABLE TO THE MAJOR PROGRAM, ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH
OMB CIRCULAR A-133 AND THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
To the Members ofthe Board Sewerage and Water Board of New Orleans:
Compliance
We have audited the compliance ofthe Sewerage and Water Board of New Oiieans (the Board) with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-J33 Compliance Supplement that are appUcable to each of its major federal programs for the year ended December 31, 2008. The Board's major federal program is identified m the summary of auditors' results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility ofthe Board's management. Our responsibility is to express an opinion on the Board's compliance based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained m Government Auditing Standards, issued by the Comptroller General ofthe United Stales; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Board's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination ofthe Board's compliance with those requirements.
In our opinion, the Board complied, in all material respects, with the requirements referred to above that are applicable to its major federal program for the year ended December 31, 2008.
Fitemal Control Over Compliance
The management ofthe Board is responsible for establishing and maintaining effective intemal control over comphance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the Board's intemal control over
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30th Floor - Energy Centre • 1100 Poydras Street • New Orleans, LA 70163-3000 • Tel: 504.569.2978
2324 Severn Avenue • Metairie, LA 70001 • Tel: 504.837.5990 • Fax: 504.834.3609
compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the puipose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133. Accordingly, we do not express an opinion on the effectiveness of the Board's internal control over compliance.
A control deficiency in the Board's internal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the Board's ability to administer a federal program such that there is more than a remote likelihood that a type of compliance requirement of a federal program that is more than inconsequential wiU not be prevented or detected by the Board's internal control.
A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected by the Board's mtemal control.
Our consideration of the intemal control over compliance was for the limited purpose described in the first paragraph of this sectiion and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in Latemal control over compliance that we consider to be material weaknesses, as defined above.
Schedule of Expenditures of Federal Awards
We have audited the basic financial statements ofthe Board as of and for the year ended December 31, 2008, and have issued our report thereon dated June 12, 2009. Our audit was performed for the purpose of forming an opinion on the basic financial statements taken as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part ofthe basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole.
This report is intended solely for tlie information ofthe Board, the Board's management and federal awarding agencies and pass-through entities, such as the State of Louisiana and Legislative Auditor's Office, and is not intended to be and should not be used by anyone other than these specified parties. However, under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.
New Orleans, Louisiana June 12,2009
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wm
SEWERAGE AND WATER BOARD OF NEW ORLEANS New Orleans, Louisiana
Schedule of Expenditures of Federal Awards
For the year ended December 31, 2008
CFDA Federal Grantor/Program Title Number Expenditures
Deha Regional Authority -Delta Regional Development Grants:
Hazard Mitigation and Infrastructure Design 90.200 $ 262,633
United States Depaitment of Homeland Security -Public Assistance Grants:
Passed through the State ofLouisiana Office of Homeland Security and Emergency Preparedness
97.036 15,978,344
United States Department of Homeland Security-Special Community Disaster Loans (note 4) 97.030 ~_
16,240,977
See accompanying notes to Schedule of Expenditures of Federal Awards.
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SEWERAGE AND WATER BOARD OF NEW ORLEANS New Orleans, Louisiana
Notes to Schedule of Expenditures of Federal Awards
December 31, 2008
(1) General i
The accompanying Schedule of Expenditures of Federal Awards presents the activity ofthe federal awards ofthe Sewerage and Water Board of New Orleans (the Board). The Board's reporting entity is defined in note 1 to the financial statements for the year ended December 31, 2008. All federal awards received fi:om federal agencies are included on the schedule.
(2) Basis of Accounting
The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in note I to the Board's financial statements for the year ended December 31,2008.
(3) Relationship lo Basic Financial Statements
Federal awards are included in statement of revenues, expenses and changes in net assets as follows:
Govemment operating gi'ants $ (3,973) Capital contributions (29,931,607) Write-off of receivables 48,003,567 Non-federal capital contributions (1,827,010)
16,240,977
(4) Loans Payable to Federal Agency
Tlie Board received a Special Community Disaster Loan (the 'Xoan") from the federal government in January 2006. Total draw downs as of December 31, 2008 total $61,956,747. The terms ofthe Loan call for interest to accme at various aimual rates to be repaid with the principal when the Loan becomes due during 2011.
SEWERAGE AND WATER BOARD OF NEW ORLEANS
New Orleans, Louisiana
Schedule of Fiudings and Questioned Costs
Year ended December 31, 2008
(1) Summarv of Auditors* Results
(a) The type of report issued on the basic financial statements: unqualified opinion
(b) Significant deficiencies in intemal control were disclosed by the audit of the basic financial statements: yes: Material weaknesses: yes
(c) Noncompliance which is material to the basic financial statements: no
(d) Significant deficiencies in intemal control over major program: none reported: Material weaknesses: no
(e) The type of report issued on compliance for major program: unqualified opiaion
(f) Any audit findings which are required to be reported under Section 510(a) of OMB Circular A-133:no
(g) Major program:
United States Department of Homeland Security, Federal Emergency Management Agency -Public Assistance Grants - passed through the State ofLouisiana (CFDA number 97.036)
(h) Dollar threshold used to distinguish between Type A and Type B programs: $487,229
(i) Auditee qualified as a low-risk auditee under Section 530 of OMB Circular A-133: no
(2) Findings Relating to the Basic Financial Statements Reported in Accordance with Govemment Auditing Standards:
2008-1 -Internal Control over Financial Reporting
Condition: General ledger account reconciliations for some significant accoimts or transaction classes were not performed by management in a timely maimer.
SEWERAGE AND WATER BOARD OF NEW ORLEANS New Orleans, Louisiana
Schedule ofFindings and Questioned Costs (continued)
Year ended December 31, 2008
2008-1 -Internal Control over Financial Reporting (continued)
Criteria: The definition of intemal controls over financial reporting is that policies and procedures exist that pertain to an entity's ability to initiate, record, process, and report financial data consistent with the assertions embodied in the annual financial statements, which for the Board is that financial statements are prepared in accordance with generally accepted accounting principles (GAAP). Our responsibility under current audit standards requires us to communicate this issue to management and the Board of Commissioners.
Effect: As part of the audit process; we have historically assisted management in drafimg the financial statements and related notes for the year-end audit procedures. During the course of our audit procedures we identified significant adjusting entries to general ledger accounts. Because our involvement is so important to the financial reporting process and due to the significance of the financial statement adjustments, this is an indication that the intemal control over financial reporting ofthe Board meets the definition of a significant deficiency and reaches the level of a material weakness.
Cause: Management did not perform the reconciliations of some general ledger accounts in a timely manner.
Auditor's recommendation: All general ledger accounts should be reconciled in a timely manner and reviewed by management. This review should be documented.
Management response: Receipt of documents and clarity of reimbursement of funds resulted in delay of posting the FEMA Receivables and Payables. The lack of sufficient and experienced staff had a direct impact on the timeliness ofthe reconciliation process and review. Additionally, management has established new procedures to strengthen intemal controls and reconciliation of all accounts timely.
(3) Findings and Questioned Costs relating to Federal Awards: None
SEWERAGE AND WATER BOARD OF NEW ORLEANS New Orleans, Louisiana
Summaiy Schedule of Prior Audit Findings
Year ended December 31, 2008
2006-1 and 2007-1 — Internal Control over Financial Reporting
Condition: General ledger account reconciliations for some significant accounts or transaction classes were not performed by management in a timely manner.
Current Status: See repeat finding 2008-1,
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