HomeMy WebLinkAbout12/13/2011 08 Wastewater Collection and Treatment Rates and Charges; YMC 7.60 Amendment t �'- { k'
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No.
For Meeting of: December 13, 2011
ITEM TITLE: Ordinance amending Chapter 7.60 of Yakima Municipal Code regarding
wastewater collection and treatment rates and charges
SUBMITTED BY: Don Cooper, City Manager
Michael Morales, Assistant City Manager
Scott Schafer, Wastewater Division Manager
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CONTACT Scott Schafer
PERSON /TELEPHONE: Wastewater Division Manager
249 -6815
SUMMARY EXPLANATION:
The City is authorized by Title 35 RCW to acquire, construct, own, operate, and provide financing for waterworks
and systems of sewerage, and to establish rates, fees, and charges for that service. In accord with that authority,
the City assesses wastewater collection and treatment rates and charges as established in 7.60 of the YMC.
To maintain pace with all the regulatory compliance issues identified over the next ten years, wastewater rates
ultimately need to be increased. Should rates not be increased, the only alternative would be to significantly
increase the Division's debt service; reducing its available cash and cash transfers in order to meet regulatory
mandates; thus avoiding penalties and potential third party lawsuits. The current debt service is approximately
19% of the Division's current budget; with the maximum allowed to be 25 %.
In order to provide an unbiased comprehensive analysis of the Wastewater Division's financial needs, the City
contracted with FCS Group to conduct a rate study over a ten -year period (2012- 2021). Such services provide
the City with an honest in -depth look as to what proper funding levels are really required to ensure the citizens of
Yakima with wastewater services now, and in the future; while remaining compliant with all of the federal and
state rules and regulations.
FCS Group's ten -year review of the Wastewater Division's maintenance program, capital needs, and regulatory
requirements for both the WWTP and the sanitary sewer collection system indicated a funding need of
approximately $71,000,000. FCS Group also identified the need to eliminate the 25% subsidy of the
Pretreatment Program currently being provided from wastewater user rates. This requires a change of
philosophy as this has been a long standing policy implemented by City Council. Based on regulatory
requirements, replacement costs, and current funding levels, FCS Group has proposed an annual rate increase
of 5.1 % for the next three -years to provide the Wastewater Division with proper funding levels.
Proposed changes from FCS Group's recommendation:
• s Increase the current "Outside City" rates for both BOD and TSS by the same percentage as "Inside City."
FCS Group recommended implementing a 1.5 factor of the "Inside City" rates to establish the "Outside
City' rates. This would significantly increase the rate for both parameters.
• Initiate a FOG charge for "Outside City" based on 5.1% of the current "Inside City" FOG rate. In 2007 •
when the "Inside City" FOG rate was first established, there was no consideration or implementation of
an "Outside City" rate.
o Reduce the current 25% subsidy for "Inside City" Pretreatment Charges by 5% per year for the next five
years, while retaining the current "Outside City" charges. FCS Group recommended a highly aggressive
approach by immediately eliminating all subsidies within the first year; followed by rate increases for such
charges each year thereafter. Phasing the subsidy removal would be less of a financial impact to the •
commercial and industrial businesses.
The discussion of the needed rate increase for each of the next three years was previously presented to City
Council in a Study Session on June 14, 2011 with the information being sent to the following:
•Greater Yakima Chamber of Commerce
•Hispanic Chamber of Commerce
•Yakima Valley Regional Library
•Central Washington Home Builders Association
•Del Monte
•Seneca Foods
Aik
•Jewel Apple
'City of Yakima website
No comments on the proposed rate increase were received by the City. The rate proposal has also been
submitted for Council approval as a Major Policy Issue and has been incorporated into the Wastewater Division's
2012 Budget.
Deferment of adequate rate increases will only serve to significantly increase the financial needs and immediate
costs of the City's largest asset; while placing the entire infrastructure in immediate jeopardy. Having an
appropriate rate structure and available funding to support the maintenance, repair, and replacement of the
infrastructure is crucial in protecting public health and promoting economic development.
It is therefore staffs recommendation to Council to revise Chapter 7.60 Wastewater Collection and Treatment
Rates and Charges of Yakima Municipal Code for 2012, 2013, and 2014 as proposed to provide the Wastewater
Division with proper funding levels.
Resolution Ordinance X Other (specify)
Contract: Mail to:
Contract Term: Amount: Expiration Date:
Insurance Required? No
Funding
Source: Wastewater Fund 473 Phone:
APPROVED FOR
SUBMITTAL: City Manager
1110 L144(.6 4r
STAFF RECOMMENDATION: ,
Staff respectfully requests that the City Council enact the revised Chapter 7.60 Wastewater Collection and
Treatment Rates and Charges as enclosed.
BOARD /COMMISSION RECOMMENDATION:
ATTACHMENTS:
Click to download
❑ Revised 7.60 Ordinance for wastewater rate increase
❑ Clean revised 7.60 Ordinance for wastewater increase
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ORDINANCE NO. 2011 -
AN ORDINANCE revising various wastewater rates, fees and charges; and
amending Sections 7.60.020, 7.60.025, 7.60.035, and 7.60.105 of
the Yakima Municipal Code; and providing related matters.
WHEREAS, the City of Yakima (City) is authorized by Title 35 RCW to acquire,
construct, own operate, and provide financing for waterworks and systems of sewerage,
and to establish rates, fees, and charges therefore; and
WHEREAS, the City Council determines that it is in the best interests of the
citizens of the City that ordinances related to such systems of sewerage, wastewater
rates, fees, charges, and related matters be amended as set forth in this Ordinance; and
WHEREAS, the City Council determines that the rates, fees, and charges
contained in this Ordinance are fair, just and reasonable; and
NOW, THEREFORE, BE IT ORDAINED BY THE CITY OF YAKIMA
Section 1. Section 7.60.020 of the Municipal Code is amended to read as follows:
7.60.020 Owner (inside city) retail wastewater service charge.
A. Wastewater Service Charge. There shall be charged to and collected from all
premises within the city served by the city wastewater system a wastewater service
charge composed of a ready -to -serve charge and a volume charge based on either the
quantity of water supplied to the premises or, if metered, the quantity of wastewater
discharged into the wastewater sewer system; provided, that in no event shall the total
wastewater service charge be less than the minimum charge indicated below:
Minimum Minimum Minimum
charge charge charge
effective effective effective
January 13, January 1, January 1,
2012 2013 2014
$15.54 /month $16.34 /month $17.17 /month
$0.5110 /day $0.5371/day $0.5644/day
(1) Wastewater Service Charge — Schedules. The wastewater service charge
shall be calculated and charged according to the following schedules:
(a) Ready -to -Serve Charges. For all customers other than multiple -unit
residential customers:
Charges effective Charges effective Charges effective
January January 13, 2012 Janua 1, 2013 January 1, 2014 • Water Meter Monthly Bimonthly Monthly Bimonthly Monthly Bimonthly
Size (Inches) Charge Charge Charge Charge Charge Charge
3/4 $15.54 $31.08 $16.34 $32.68 $17.17 $34.34
1 $19.74 $39.48 $20.74 $41.48 $21.80 $43.60
1-1/2 $25:50 $51.00 $26.80 $53.60 $28.16 $56.32
2 $41.04 $82.08 $43.13 $86.26 $45.33 $90.66
3 $155.44 $310.88 $163.37 $326.74 $171.70 $343.40
4 $197.88 $395.76 $207.97 $415.94 $218.58 $437.16
6 $296.90 $593.80 $312.04 $624.08 $327.95 $655.90
8 $409.77 $819.54 $430.67 $861.34 $452.64 $905.28
10 $819.50 $1,639.00 $861.29 $1,722.58 $905.22 $1,810.44
Daily rates for meters larger than three - quarters inch shall be calculated by dividing the
monthly charge by thirty.
For multiple -unit residential customers, the monthly ready -to -serve charge shall be
based on the number of accounts plus the number of dwelling units, according to the
following:
Ready -to -serve Ready -to -serve Ready -to -serve
charges effective charges effective charges effective
January 13, 2012 January 1, 2013 January 1, 2014
$8.08 /account $8.49 /account $8.93 /account
+ $7.46 /unit + $7.84 /unit + $8.24 /unit
(b) Volume Charge. For all customers, the volume charge shall be determined by the
following:
Volume charge Volume charge Volume charge
effective January 13, effective January 1, effective January 1,
2012 2013 2014
$2.72 per 100 cubic $2.86 per 100 cubic $3.01 per 100 cubic
feet of water feet of water feet of water
consumption or, if consumption or, if consumption or, if
metered, quantity metered, quantity metered, quantity
discharged discharged discharged
B. Strong Waste Surcharge. For customers located inside the city discharging
wastewater which contains more than three hundred parts per million of biochemical
oxygen demand (BOD) and /or total suspended solids (TSS), there shall be a surcharge,
in addition to the ready -to -serve charge and the volume charge, which shall be
calculated utilizing the national average values of BOD and TSS concentrations typical
to each classification under the Standard Industrial Code or by actual concentrations
verified by the city. If the customer chooses, at its expense, to install a sampling station,
the strong waste charge shall be calculated based upon actual concentrations. Any
testing done by the city may be charged at the rates set forth in YMC 7.60.105. The
following formula shall be utilized to calculate the strong waste charge:
Monthly surcharge = (unit costs per pound of BOD or TSS) times
(weight of one gallon of water) times (customer's monthly volume in one
hundred cubic feet divided by one thousand three hundred thirty- seven)
times (customer's concentration of BOD or TSS in parts per million per
[the national average values] or [verified concentrations] minus three
hundred).
In the foregoing formula, the applicable values are as follows:
Effective Effective Effective
January January 1, January 1,
13, 2012 2013 2014
Unit cost per pound for BOD $0.422 $0.464 $0.489
• Unit cost per pound for TSS $0.424 $0.466 $0.491
Unit cost per pound for FOG $0.276 $0.276 $0.276
Weight of one gallon of water 8.34 pounds 8.34 pounds 8.34 pounds
(Ord. 2009 -49 § 6, 2009: Ord. 2007 -65 § 3, 2007: Ord. 2005 -23 § 1, 2005: Ord. 2003 -75
§ 3, 2003).
Section 2. Section 7.60.025 of the Municipal Code is amended to read as follows:
7.60.025 Nonowner (outside city) retail wastewater service charge.
A. Wastewater Service Charge. There shall be charged to and collected from all
premises outside the city served by the city wastewater system a wastewater service
charge composed of a ready -to -serve charge and a volume charge based on domestic
water consumption; provided, that in no event shall the total wastewater service charge
be Tess than the minimum charge indicated below:
Minimum Minimum Minimum
charge charge charge
effective effective effective
January 13, January 1, January 1,
2012 2013 2014
$23.23 /month $24.41 /month $25.66
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E3.7637/da $0.8026/day 0:8435/da •
$ y $ y
(1) Wastewater Service Charge - Schedules. The wastewater service charge
shall be calculated and charged according to the following schedules:
(a) Ready -to -Serve Charge. For all customers other than multiple -unit
residential customers:
Charges effective Charges effective Charges effective
January 13, 2012 January 1, 2013 January 1, 2014
Water Meter Monthly Bimonthly Monthly Bimonthly Monthly Bimonthly
Size (Inches) Charge Charge Charge Charge Charge Charge
3/4 $23.23 $46A6 $24.41 $48.82 $25.66 $51.32
1 $29.50 $59.00 $31.01 $62.02 $32.59 $65.18
1-1/2 $38.09 $76.18 $40.03 $80.06 $42.07 $84.14
2 $61.32 $122.64 $64.44 $128.88 $67.73 $135.46
3 $232.27 $464.54 $244.12 $488.24 $256.57 $513.14
4 $295.68 $591.36 $310.76 $621.52 $326.61 $653.22
6 $443.64 $887.28 $466.26 $932.52 $490.04 $980.08
8 $612.27 $1,224.54 $643.50 $1,287.00 $676.31 $1,352.62
10 $1,224.53 $2,449.06 $1,286.98 $2,573.96 $1,352.62 $2,705.24
Daily rates for meters larger than three - quarters inch shall be calculated by dividing the
monthly charge by thirty.
For multiple -unit residential customers, the monthly ready -to -serve charge shall be
based on the number of accounts plus the number of dwelling units, according to the
folllowing:
Ready -to -serve charges Ready -to -serve charges Ready -to -serve charges
effective January 13, effective January 1, 2013 effective January 1, 2014
2012
$12.08 /account $12.69 /account $13.34 /account
+ $11.15 /unit + $11.72 /unit + $12.32 unit
Daily rates for multiple -unit residential customers shall be calculated by dividing the
monthly charge by thirty.
(b) Volume Charge. For all customers, the volume charge shall be
determined by the following:
Volume charge Volume charge Volume charge
effective effective Effective
January 3, January 1, January 1
rY rY Y ,
2012 2013 2014
$4.14 per 100 $4.35 per 100 $4.57 per 100
cubic feet of cubic feet of cubic feet of
water water water
consumption or, consumption consumption
if metered, or, if metered, or, if metered,
quantity quantity quantity
discharged discharged discharged
B. Strong Waste Surcharge. For customers located outside the city discharging
wastewater which contains more than three hundred parts per million of biochemical
oxygen demand (BOD) and /or total suspended solids (TSS), there shall be a surcharge,
in addition to the ready -to -serve charge and the volume charge, which shall be
calculated utilizing the national average values of BOD and TSS concentrations typical
to each classification under the Standard Industrial Code or by actual concentrations
verified by the city. If the customer chooses at its expense to install a sampling station,
the strong waste charge shall be calculated based upon actual concentrations. Any
testing done by the city may be charged at the rates set forth in YMC 7.60.105. The
following formula shall be utilized to calculate the strong waste (SW) charge:
Monthly surcharge = costs per pound of BOD or TSS) 9 (unit p p ) times
(weight of one gallon of water) times (customer's monthly volume in one
hundred cubic feet divided by one thousand three hundred thirty- seven)
times (customer's concentration of BOD or TSS in parts per million per
[the national average values] or [verified concentrations] minus three
hundred).
In the foregoing formula, the applicable values are as follows:
Effective Effective Effective
January 13, January 1, January 1,
2012 2013 2014
Unit cost per pound for BOD $0.487 $0.535 $0.564
Unit cost per pound for TSS $0.477 $0.524 $0.552
Unit cost per pound for FOG $0.290 $0.290 • $0.290
Weight of one gallon of water 8.34 pounds 8.34 pounds 8.34 pounds
(Ord. 2009 -49 § 7, 2009: Ord. 2007 -65 § 4, 2007: Ord. 2003 -75 § 4, 2003).
Section 3. Section 7.60.035 of the Municipal Code is amended to read as follows:
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7.60.035 Septage and exceptional wastewater disposal charges. 11
A. Septage Wastewater Disposal Charge. For septage wastewater disposed pursuant
to Chapter 7.63, the following charge shall apply:
Charge effective Charge effective Charge effective
January 13, 2012 January 1, 2013 January 1, 2014
$0.399 /gallon $0.420 /gallon $0.435 /gallon
B. Exceptional Wastewater Disposal Charge. For exceptional wastewater disposed
pursuant to Chapter 7.63, the charge shall be calculated by reference to the following
formula:
Exceptional Wastewater Charge = (Treatment Costs) + (Receiving Costs) + (Testing
Costs)
(1) Treatment Costs. Treatment costs shall be determined by reference to the
following formula:
Treatment Costs = [(UBOD/TSS) x (WW) x (V/1,337) x (CBOD/TSS)] + [(UV) x (V)]
where:
V = Volume discharged (in one hundred cubic feet);
CBOD/TSS = Concentration of BOD or TSS (in parts per million); and the remaining
values are as follows:
Value effective January
Abbreviation Meaning 14, 2008
UBOD/TSS Unit cost per pound of BOD or TSS $0.470 (BOD) $0.467
(TSS)
WW Weight of one gallon of water 8.34 pounds
UV Unit cost per one hundred cubic feet of $0.368
volume
(2) Receiving Costs. Receiving costs shall be calculated by the wastewater
manager and based on actual or estimated staff time, materials, and related •
costs incurred in connection with receiving the particular waste at issue.
(3) Testing Cost. The costs of any testing are set forth in YMC 7.60.105. The
wastewater manager shall have final authority over what tests shall be required
for any discharge.
C. The amount of the disposal fee, at the rate specified in subsection A or B of this
section, shall be based upon the actual quantity measured and discharged.
Measurement shall be through methods and instruments as determined by the city. (Ord.
2007 -65 § 6, 2007: Ord. 2003 -75 § 6, 2003).
Section 4. Section 7.60.105 of the Municipal Code is amended to read as follows:
7.60.105 Rates, charges and fees for pretreatment program.
A. It is the purpose of this section to provide for the payment of rates, charges and
fees for certain discharges to the wastewater system, to compensate the city for the cost
of administration of the pretreatment program established in Chapter 7.65. Connection
charges for dischargers subject to Chapter 7.65 are as set forth in Chapter 7.68 of this
code.
B. Rates, Charges and Fees to Be Published. The wastewater manager shall maintain
a schedule of current rates, charges and fees, shall post such schedule conspicuously,
and shall make copies available to interested persons. Upon request, the wastewater
manager shall prepare an estimate of annual fees for a significant industrial user.
C. Significant Industrial Users (SIUs). Commencing on the effective date of the
ordinance codified in this section, SIU permit fee amounts shall be set at ninety percent
S of that amount identified in the industrial facility categories of WAC 173 - 224 -040. The
permit fee shall cover the costs of administering the SIU wastewater discharge permit
program including inspections, technical assistance, education, and compliance
administration. Costs associated with any sampling and testing shall be in addition to the
permit fee. This annual fee is based on the state's fiscal year (July 1st —June 30th).
D. Base Fee for Minor Industrial Users (MIUs). Commencing on the effective date of
the ordinance codified in this section and until amended pursuant to subsection F of this
section, minor industrial users (as defined in Chapter 7.65) shall pay a base fee for
pretreatment service.
Charge Charge Charge
effective effective effective
January January 1, January 1,
13, 2012 2013 2014
MIU base $102.32/ MIU base $102.32/ MIU base $102.32/
fee month fee month fee month
Owner at $81.86/ Owner at $86.97/ Owner at $92.09/
80% month 85% month 90% month
(Inside City) (Inside City) (Inside City)
The daily rate for MIUs shall be the monthly rate divided by thirty.
Significant industrial users shall not be subject to a base rate.
E. Charges and Fees for Related Services. Commencing on the effective date of the
ordinance codified in this section and until amended pursuant to subsection F of this
section, significant industrial users shall pay the sampling and laboratory testing charges
and fees provided below for those specific services described or fisted below. All
customers shall also be subject to the sampling, laboratory testing, and flat rate charges
and fees provided below, in addition to any base rate provided for in subsection D of this
section, but only for those services requested by the customer or provided as part of a
required compliance inspection.
(1) Sampling Charge. The sampling charge includes sampler set -up, pick -up,
and statistical analysis, as well as billing program charges from the customer
service manager. The sampling fee is based on the length of the sampling
period, pursuant to the following schedule:
Charge
Effective
November 2,
Sampling Period 2009
First day $222.60
Each subsequent day in the same $91.47
sampling period
(2) Laboratory Testing Fees. A laboratory testing fee is assessed for each type
of test conducted on each sample. Fees are assessed pursuant to the following
schedule:
Charge Effective
Test November 2, 2009
BOD— Biochemical Oxygen Demand $48.25
TSS —Total Suspended Solids $48.25
pH $24.12
BOD Soluble $72.37
COD $48.25
COD Soluble $72.37
TDS $48.25
Alkalinity (Carbonate) $24.12
Arnmonia (Ion Selective Probe) $24.12
Chlorine Residual (Colorimetric) $24.12
Dissolved Oxygen (Azide) $24.12
Dissolved Oxygen (Membrane) $24.12
Fecal Coliform $72.37
FOG —Fats, Oils and Grease $96.50
MPN $482.50
Nitrate $48.25
Nitrite $48.25
Organic/Volatile Acids $24.12
Total Volatile Solids $48.25
BNA (b) Semivolatiles Outside Market Costs
BTEX (b) $294.48
Metals $368.11
Metals Graphite Furnace $515.35
Pesticides /PCBs $809.83
TPH (b) Outside Market Costs
Volatile Organics $294.48
Notes:
(a) This testing is conducted by an outside laboratory. The actual fee will be based on
the actual cost of the test performed, plus any related costs and taxes incurred.
(b) Glossary:
BNA: Base Neutral Acids ( Semivolatile Organic Compounds).
BTEX: Benzene, Toluene, Ethylbenzene, and Xylene (Highly Volatile Hydrocarbons).
TPH: Total Petroleum Hydrocarbons (includes oils, gasoline, diesel, and other fuels).
(3) Other related service fees are assessed on each of certain transactions or
services, pursuant to the following schedule:
Charge
Effective
November 2,
Transaction or Service 2009
Discharge authorization (a) LS $503.93
110 Compliance inspection HR $132.87
Dye testing HR $132.87
Smoke testing HR $132.87
TVing (location) HR $190.96
TV new construction (we do) LF $2.02
TV new construction (they do) LF $1.33
Notes:
(a) Includes only the first 50,000 gallons of flow. See Chapter 7.65.
F. Amendment of Base Rates, Charges and Fees.
(1) The base rate or rates ( "rates" for purposes of this subsection) set forth in
subsection D of this section may be amended from time to time by ordinance of the city
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council. Any such amendment shall be based upon changes in the city's cost of
providing wastewater pretreatment service as reflected in the city's annual budget. The
base rates set forth in subsection D of this section are to be billed at eighty (80 %)
percent beginning in 2012, eighty -five (85 %) percent beginning in 2013, and ninety
(90 %) percent beginning in 2014 for customers located within the city limits. Other
customers will be billed at one hundred percent of base rates. These percentages may
be amended by ordinance of the city council.
(2) The charges and fees set forth in subsection E of this section may be amended
from time to time by ordinance of the city council upon recommendation of the
wastewater manager. Such amendments shall be based on changes in the costs of
providing sampling, laboratory and miscellaneous wastewater pretreatment services. In
determining whether there has been a change in the costs of providing service, the city
council may consider the city's expenses associated with obtaining services from private
laboratories and other third persons, and the city's own administrative and other costs.
The charges and fees set forth in subsection E of this section are to be billed at eighty
(80 %) percent beginning in 2012, eighty -five (85 %) percent beginning in 2013, and
ninety (90 %) percent beginning in 2014 for customers located within the city limits. Other
customers will be billed at one hundred percent of the charges and fees set forth in
subsection E. These percentages may be amended by ordinance of the city council.
G. Money to Be Credited to Wastewater Operating Fund. All moneys collected
pursuant to this section shall be paid into and credited to the wastewater operating fund
as provided in Chapter 3.101. (Ord. 2009 -49 § 9, 2009: Ord. 2007 -65 § 14, 2007: Ord.
2003 -75 § 14, 2003).
Section 5. This ordinance shall be in full force and effect thirty (30) calendar days
after its passage, approval and publication as provided by law and by the City Charter.
PASSED BY THE CITY COUNCIL at a regular meeting and signed and approved this
13 day of December, 2011.
ATTEST: Micah Cawley, Mayor
Deborah Kloster, City Clerk
Publication Date:
Effective Date:
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ORDINANCE NO. 2011 -
AN ORDINANCE revising various wastewater rates, fees and charges; and amending
Sections 7.60.020, 7.60.025, 7.60.035, and 7.60.105 of the Yakima
Municipal Code; and providing related matters.
WHEREAS, the City of Yakima (City) is authorized by Title 35 RCW to acquire,
construct, own operate, and provide financing for waterworks and systems of sewerage, and to
establish rates, fees, and charges therefore; and
WHEREAS, the City Council determines that it is in the best interests of the citizens of
the City that ordinances related to such systems of sewerage, wastewater rates, fees, charges,
and related matters be amended as set forth in this Ordinance; and
WHEREAS, the City Council determines that the rates, fees, and charges contained in
this Ordinance are fair, just and reasonable; and
NOW, THEREFORE, BE IT ORDAINED BY THE CITY OF YAKIMA
Section 1. Section 7.60.020 of the Municipal Code is amended to read as follows:
7.60.020 Owner (inside city) retail wastewater service charge.
A. Wastewater Service Charge. There shall be charged to and collected from all premises
within the city served by the city wastewater system a wastewater service charge composed of
a ready -to -serve charge and a volume charge based on either the quantity of water supplied to
the premises or, if metered, the quantity of wastewater discharged into the wastewater sewer
system; provided, that in no event shall the total wastewater service charge be less than the
minimum charce indicated below:
Mi+1-imim Minimum Minimum Minimum
charge charge charge charge
effective effective effective effective
November-2 January 13, January 1, January 1,
2009 2012 2013 2014
$1 '1.70 /month $15.54 /month $16.34 /month $17.17 /month
$0.1862 /day $0.5110/day $0.5371/day $0.5644/day
(1) Wastewater Service Charge - Schedules. The wastewater service charge shall be
calculated and charged according to the following schedules:
(a) Ready -to -Serve Charges. For all customers other than multiple -unit
residential customers:
Charges-effective Charges effective Charges effective Charges( Formatted: Centered
N ovem b e r 2009 January 13, 2012 January 1, 2013 Jarman'
Formatted Table
I
Water Meter Monthly Bimonthly Monthly Bimonthly Monthly Bimonthly Monthly ( Formatted: Centered
Size (Inches) Charge Charge Ch Charge Charge Charge, Charge, Charge
3/4 $14-79 $29-56 $15.54 $31.08 $16.34 $32.68 $17.17 $34.34
1 $48.78 $37- $19.74 $39.48 $20.74 $41 48 $21.80 $43.60
1 -1/2 $21.26 $48-52 $25.50 $51.00 $26.80 $53.60 $28.16 $56.32
2 $39-95 $78.10 $41.04 $82.08 $43.13 $86.26 $45.33 $90.66
3 $147+90 $295 780 $155.44 $310.88 $163.37 $326.74 $171.70 $343.40
4 $18848 $376-56 $197.88 $395.76 $207.97 $415.94 $218.58 $437.16
6 $2822.49 $564.98 $296.90 $593.80 $312.04 $624.08 $327.95 $655.90
8 $349,86 $7779-72 $409.77 $819.54 $430.67 $861.34 $452.64 $905.28
10 $779.73 $1,559.16 $819.50 $1.639.00 $861.29 $1,722.58 $905.22 $1,810.44
Daily rates for meters larger than three - quarters inch shall be calculated by dividing the monthly
charge by thirty.
For multiple -unit residential customers, the monthly ready -to -serve charge shall be based on the
number of accounts plus the number of dwelling units, accordingto the following:
Ready -te-s ve Read -to -serve Ready -to -serve Ready -to -serve
charges-effective charges effective charges effective charges effective
Ne..v berth ^ - 2, 2895 January 13, 2012 January 1, 2013 January 1, 2014 ( Formatted: Font: Bold, Not Highlight _
$7.60 /account $8.08 /account $8.49 /account $8.93 /account {Formatted: Font: Bold, Not Highlight
$7.10 /unit + $7.46 /unit + $7.84 /unit. + $8.24 /unit ( Formatted: Not Highlight
(b) Volume Charge. For all customers, the volume charge shall be determined by the Formatted: Not Highlight
following:
Voiti a otFarge Volume charge Volume charge Volume charge
effective November-2 effective January 13, effective January 1, effective January 1,
2098 2012 2013 2014
$2 50 per 100 cubic $2.72 per 100 cubic $2.86 per 100 cubic $3 01 per 100 cubic
feet of water feet of water feet of water feet of water
sencumption or, i# consumption or, if consumption or, if consumption or, if
metered, quantity metered, quantity metered, quantity metered, quantity
dicchorgcd discharged discharged discharged
B. Strong Waste Surcharge. For customers located inside the city discharging wastewater
which contains more than three hundred parts per million of biochemical oxygen demand (BOD)
and /or total suspended solids (TSS), there shall be a surcharge, in addition to the ready -to-
serve charge and the volume charge, which shall be calculated utilizing the national average
values of BOD and TSS concentrations typical to each classification under the Standard
Industrial Code or by actual concentrations verified by the city. If the customer chooses, at its
expense, to install a sampling station, the strong waste charge shall be calculated based upon
actual concentrations. Any testing done by the city may be charged at the rates set forth in YMC
7.60.105. The following formula shall be utilized to calculate the strong waste charge:
Monthly surcharge = (unit costs per pound of BOD or TSS) times (weight of one
gallon of water) times (customer's monthly volume in one hundred cubic feet
divided by one thousand three hundred thirty- seven) times (customer's
concentration of BOD or TSS in parts per million per [the national average
values] or [verified concentrations] minus three hundred).
In the foregoing formula, the applicable values are as follows:
€#ee,.ive Effective Effective Effective
November January January 1, January 1.
2, 2009 13, 2012 2013 2014 • ( Formatted Table
Unit cost per pound for BOD $0:407 $0.422 $0.464 $0.489
Unit cost per pound for TSS $0-4 5 $0.424 $0.466 $0.491
Unit cost per pound for FOG $0.276 $0.276 $0.276 $0.276
Weight of one gallon of water 8.34 pounds 8.34 pounds 8.34 pounds 8.34 pounds
(Ord. 2009 -49 § 6, 2009: Ord. 2007 -65 § 3, 2007: Ord. 2005 -23 § 1, 2005: Ord. 2003 -75 § 3,
2003).
Section 2. Section 7.60.025 of the Municipal Code is amended to read as follows:
7.60.025 Nonowner (outside city) retail wastewater service charge.
A. Wastewater Service Charge. There shall be charged to and collected from all premises
outside the city served by the city wastewater system a wastewater service charge composed of
a ready -to -serve charge and a volume charge based on domestic water consumption; provided,
that in no event shall the total wastewater service charge be less than the minimum charge
indicated below:
Minimum Minimum Minimum Minimum
- harge charge charge charge
effective effective effective effective
November 2 January 13, January 1, January 1,
2009 2012 2013 2014
$22.10 /month $23.23 /month $24.41 /month $25.66
$0.7266/day $0.7637/day $0.8026 /day $0.8435/day
(1) Wastewater Service Charge - Schedules. The wastewater service charge shall be
calculated and charged according to the following schedules:
(a) Ready -to -Serve Charge. For all customers other than multiple -unit residential
customers:
charges efective Charges effective Charges effective Charges effective
November-2,2409 January 13, 2012 January 1, 2013 January 1, 2014
Water Meter Monthly Bimonthly Monthly Bimonthly Monthly Bimonthly Monthly Bimonthly
Size (Inches) Charge Charge Charge Charge Charge Charge Charge Charge
3/4 $22.10 $11.20 $23.23 $46.46 $24.41 $48.82 $25.66 $51.32
1 $2-8,0-7 $5644 $29.50 $59.00 $31.01 $62.02 $32.59 $65.18
1 -1/2 $36-24 $72.18 $38.09 $76.18 $40.03 $80.06 $42.07 $84.14
2 $58:34 $1-18 $61.32 $122.64 $64.44 $128.88 $67.73 $135.46
3 $221.00 $4424)0 $232.27 $464.54 $244.12 $488.24 $256.57 $513.14
4 $284-33 $552.66 $295.68 $591.36 $310.76 $621.52 $326.61 $653.22
6 $1 $844-22 $443.64 $887.28 $466.26 $932.52 $490.04 $980.08
8 $582.56 $1,165.12 $612.27 $1,224.54 $643.50 $1,287.00 $676.31 $1,352.62
10 $1,165.11 $2,330.22 $1,224.53 $2,449.06 $1,286.98 $2,573.96 $1,352.62 $2,705.24
Daily rates for meters larger than three - quarters inch shall be calculated by dividing the monthly
charge by thirty.
For multiple -unit residential customers, the monthly ready -to -serve charge shall be based on the
number of accounts plus the number of dwelling units, according to the following:
Ready -to -serve charges Ready -to -serve charges Ready -to -serve l Formatted Table
effective November 2, 2009 effective January 13, effective January 1, 2013 effective January 1, 2014
2012
$11.40 /account $12.08 /account $12.69 /account $13.34 /account
+ $10.61 /unit + $11.15 /unit + $11.72 /unit + $12.32 unit
Daily rates for multiple -unit residential customers shall be calculated by dividing the monthly
charge by thirty.
(b) Volume Charge. For all customers, the volume charge shall be determined by
the following:
Volo. e-ce charge Volume charge Volume charge Volume charge
effective effective effective Effective
Nov^no�en ber =�' ^r 2 ^r 2, January 13, January 1, January 1,
2-049 2012 2013 2014
$3.01 per 100 $4.14 per 100 $4.35 per 100 $4.57 per 100
cubic feet of cubic feet of cubic feet of cubic feet of
water water water water
consumption or, consumption or. consumption consumption
if„c° �cI if metered, or, if metered, or. if metered,
quantity quantity quantity quantity
discharged discharged discharged discharged
B. Strong Waste Surcharge. For customers located outside the city discharging wastewater
which contains more than three hundred parts per million of biochemical oxygen demand (BOD)
and /or total suspended solids (TSS), there shall be a surcharge, in addition to the ready -to-
serve charge and the volume charge, which shall be calculated utilizing the national average
values of BOD and TSS concentrations typical to each classification under the Standard
Industrial Code or by actual concentrations verified by the city. If the customer chooses at its
expense to install a sampling station, the strong waste charge shall be calculated based upon
actual concentrations. Any testing done by the city may be charged at the rates set forth in YMC
7.60.105. The following formula shall be utilized to calculate the strong waste (SW) charge:
Monthly surcharge = (unit costs per pound of BOD or TSS) times (weight of one
gallon of water) times (customer's monthly volume in one hundred cubic feet
divided by one thousand three hundred thirty- seven) times (customer's
concentration of BOD or TSS in parts per million per [the national average
values] or [verified concentrations] minus three hundred).
In the foregoing formula, the applicable values are as follows:
Effective Effective Effective Effective
4 January 13, January 1, January 1,
2008 2012 2013 2014
Unit cost per pound for BOD $0.478 $0.487 $0.535 $0.564
Unit cost per pound for TSS $0.167 $0.477 $0.524 $0.552
Unit cost per pound for FOG $0.290 $0.290 $0.290
Weight of one gallon of water 8.34 pounds 8.34 pounds 8.34 pounds 8.34 pounds
(Ord. 2009 -49 § 7, 2009: Ord. 2007 -65 § 4, 2007: Ord. 2003 -75 § 4, 2003).
Section 3. Section 7.60.035 of the Municipal Code is amended to read as follows.
7.60.035 Septage and exceptional wastewater disposal charges.
A. Septage Wastewater Disposal Charge. For septage wastewater disposed pursuant to
Chapter 7.63, the following charge shall apply:
Charge- ef#ective Charge effective Charge effective _ Charge effective _ _ • ( Formatted: Font: Bold
January 14, 2008 January 13, 2012 January 1, 2013 January 1, 2014 { Formatted: Centered
$0381/gallon $0.399 /gallon $0.420 /gallon $0.435 /gallon (Formatted: Font: Bold
B. Exceptional Wastewater Disposal Charge. For exceptional wastewater disposed pursuant
to Chapter 7.63, the charge shall be calculated by reference to the following formula:
Exceptional Wastewater Charge = (Treatment Costs) + (Receiving Costs) + (Testing Costs)
(1) Treatment Costs. Treatment costs shall be determined by reference to the
following formula:
Treatment Costs = [(UBOD/TSS) x (WW) x (V/1,337) x (CBOD/TSS)] + [(UV) x (V)] where:
V = Volume discharged (in one hundred cubic feet);
CBOD/TSS = Concentration of BOD or TSS (in parts per million); and the remaining values are
as follows:
Value effective January
Abbreviation Meaning 14, 2008
UBOD/TSS Unit cost per pound of BOD or TSS $0.470 (BOD) $0.467 (TSS)
WW Weight of one gallon of water 8.34 pounds
UV Unit cost per one hundred cubic feet of volume $0.368
(2) Receiving Costs. Receiving costs shall be calculated by the wastewater manager
and based on actual or estimated staff time, materials, and related costs incurred in
connection with receiving the particular waste at issue.
(3) Testing Cost. The costs of any testing are set forth in YMC 7.60.105. The
wastewater manager shall have final authority over what tests shall be required for any
discharge.
C. The amount of the disposal fee, at the rate specified in subsection A or B of this section,
shall be based upon the actual quantity measured and discharged. Measurement shall be
through methods and instruments as determined by the city. (Ord. 2007 -65 § 6, 2007: Ord.
2003 -75 § 6, 2003).
Section 4. Section 7.60.105 of the Municipal Code is amended to read as follows:
7.60.105 Rates, charges and fees for pretreatment program.
A. It is the purpose of this section to provide for the payment of rates, charges and fees for
certain discharges to the wastewater system, to compensate the city for the cost of
administration of the pretreatment program established in Chapter 7.65. Connection charges for
dischargers subject to Chapter 7.65 are as set forth in Chapter 7.68 of this code.
B. Rates, Charges and Fees to Be Published. The wastewater manager shall maintain a
schedule of current rates, charges and fees, shall post such schedule conspicuously, and shall
make copies available to interested persons. Upon request, the wastewater manager shall
prepare an estimate of annual fees for a significant industrial user.
C. Significant Industrial Users (Sills). Commencing on the effective date of the ordinance
codified in this section, SIU permit fee amounts shall be set at ninety percent of that amount
identified in the industrial facility categories of WAC 173 - 224 -040. The permit fee shall cover the
costs of administering the SIU wastewater discharge permit program including inspections,
technical assistance, education, and compliance administration. Costs associated with any
sampling and testing shall be in addition to the permit fee. This annual fee is based on the
state's fiscal year (July 1st —June 30th).
D. Base Fee for Minor Industrial Users (MIUs). Commencing on the effective date of the
ordinance codified in this section and until amended pursuant to subsection F of this section,
minor industrial users (as defined in Chapter 7.65) shall pay a base fee for pretreatment service.
Charge Charge Charg I Formatted: centered
effective effective effective effective
Kozo emberr�' ^r 2 ^� 2, January January 1, January 1,
2009 13 2012 2013 2014
MIU base $102.32! MIU base $102.32/ MIU base $102.32/ MIU base $102.32/
fee me4R444 fee month fee month fee month
Owner at $62.15/ Owner at $81.86/ Owner at $86.97/ Owner at $92.09/
aaeai# 80% month 85% month 90% month
(Inside City) Onside Cityl ,(Inside City)
The daily rate for MIUs shall be the monthly rate divided by thirty.
Significant industrial users shall not be subject to a base rate.
E. Charges and Fees for Related Services. Commencing on the effective date of the
ordinance codified in this section and until amended pursuant to subsection F of this section,
significant industrial users shall pay the sampling and laboratory testing charges and fees
provided below for those specific services described or listed below. All customers shall also be
subject to the sampling, laboratory testing, and flat rate charges and fees provided below, in
addition to any base rate provided for in subsection D of this section, but only for those services
requested by the customer or provided as part of a required compliance inspection.
(1) Sampling Charge. The sampling charge includes sampler set -up, pick -up, and
statistical analysis, as well as billing program charges from the customer service
manager. The sampling fee is based on the length of the sampling period, pursuant to
the following schedule:
Charge Charge Charge • ( Formatted: Left
cfestiive Effective Effective
January 14, November 2, November 2,
Sampling Period 2008 2-008 2009
First day $203 -82 $1- $222.60
Each subsequent day in the same $86.22 $88.81 $91.47
sampling period
(2) Laboratory Testing Fees. A laboratory testing fee is assessed for each type of test
conducted on each sample. Fees are assessed pursuant to the following schedule:
Charge Charge Charge
Effective Effective Effective
January -14, November-2 November 2,
Test 2-008 2008 2009
BOD- Biochemical Oxygen Demand $45-48 $46-84 $48.25
TSS -Total Suspended Solids $4548 $16.81 $48.25
pH $22.71 $23-42 $24.12
BOD Soluble $68.22 $70.27 $72.37
COD $45.48 $46-84 $48.25
COD Soluble $68-22 $70. $72.37
TDS $4548 $46.84 $48.25
Alkalinity (Carbonate) $224 $23-42 $24.12
Ammonia (Ion Selective Probe) $.2-?-7-4- $23.42 $24.12
Chlorine Residual (Colorimetric) $224 $23.12 $24.12
Dissolved Oxygen (Azide) $22.71 $23.42 $24.12
Dissolved Oxygen (Membrane) $ $23.12 $24.12
Fecal Coliform $68.22 $70.27 $72.37
FOG -Fats, Oils and Grease $90,-9.6 $9369 $96.50
MPN $454:80 $468:44 $482.50
Nitrate $45-48 $46.84 $48.25
Nitrite $45.48 $46.84 $48.25
OrganicNolatile Acids $22.74 $23.42 $24.12
Total Volatile Solids $45:48 $46.84 $48.25
BNA (b) Semivolatiles Outside Market Costs
BTEX (b) $277.58 $285.94 $294.48
Metals $346.98 $867.38 $368.11
Metals Graphite Furnace $485.77 $500.34 $515.35
Pesticides /PCBs $763.35 $786.25 $809.83
TPH (b) Outside Market Costs
Volatile Organics `>277.58 $285 -94 $294.48
Notes:
(a) This testing is conducted by an outside laboratory. The actual fee will be based on the
actual cost of the test performed, plus any related costs and taxes incurred.
(b) Glossary:
BNA: Base Neutral Acids (Semivolatile Organic Compounds).
BTEX: Benzene, Toluene, Ethylbenzene, and Xylene (Highly Volatile Hydrocarbons).
TPH: Total Petroleum Hydrocarbons (includes oils, gasoline, diesel, and other fuels).
(3) Other related service fees are assessed on each of certain transactions or
services, pursuant to the following schedule:
e Charge Charge
Effective Effective Effective
Jan-wary-14 November-2 November 2,
Transaction or Service 2008 2008 2009
Discharge authorization (a) LS $ , 175.00 $480.25 $503.93
Compliance inspection HR $125.24 $429.00 $132.87
Dye testing HR $424 $129.00 $132.87
Smoke testing HR $ .24 $- 129-99 $132.87
Tying (location) HR $1-89 -09 $185.49 $190.96
TV new construction (we do) LF $1-99 $1-96 $2.02
TV new construction (they do) LF $1.25 $4,2 -9 $1.33
Notes:
(a) Includes only the first 50,000 gallons of flow. See Chapter 7.65.
F. Amendment of Base Rates, Charges and Fees.
(1) The base rate or rates ( "rates" for purposes of this subsection) set forth in subsection D of
this section may be amended from time to time by ordinance of the city council. Any such
amendment shall be based upon changes in the city's cost of providing wastewater
pretreatment service as reflected in the city's annual budget. The base rates set forth in
subsection D of this section are to be billed at seventy five percent eighty (80 %) percent
beginninq in 2012, eighty -five (85 %) percent beginning in 2013, and ninety (90 %) percent
beginning in 2014 for customers located within the city limits. Other customers will be billed at
one hundred percent of base rates. These percentages may be amended by ordinance of the
city council.
(2) The charges and fees set forth in subsection E of this section may be amended from time
to time by ordinance of the city council upon recommendation of the wastewater manager. Such
amendments shall be based on changes in the costs of providing sampling, laboratory and
miscellaneous wastewater pretreatment services. In determining whether there has been a
change in the costs of providing service, the city council may consider the city's expenses
associated with obtaining services from private laboratories and other third persons, and the
city's own administrative and other costs. The charges and fees set forth in subsection E of this
section are to be billed at -seventy five percent eighty (80 %) percent beginning in 2012, eighty -
five (85 %) percent beginning in 2013, and ninety (90 %) percent beginning in 2014 for customers
located within the city limits. Other customers will be billed at one hundred percent of the
charges and fees set forth in subsection E. These percentages may be amended by ordinance
of the city council.
G. Money to Be Credited to Wastewater Operating Fund. All moneys collected pursuant to this
section shall be paid into and credited to the wastewater operating fund as provided in Chapter
3.101. (Ord. 2009 -49 § 9, 2009: Ord. 2007 -65 § 14, 2007: Ord. 2003 -75 § 14, 2003).
Section 5. This ordinance shall be in full force and effect thirty (30) calendar days after its
passage, approval and publication as provided by law and by the City Charter.
PASSED BY THE CITY COUNCIL at a regular meeting and signed and approved this 13 day
of December, 2011.
ATTEST: Micah Cawley, Mayor
Deborah Kloster, City Clerk
Publication Date:
Effective Date:
• wastewater WASTEWATER/Upgrades
• rate hike on Continued from Page 1A possibility of lawsuits, enforce -
to address a projected budget ment penalties and other
th horizon shortfall of about $L7 million. scenarios that would drive up
1°16 A consultant earlier this the overall cost Schafer said,
are) year recommended increases The study said the city had
historically not set rates 'high '
for Yakima : in the wastewater rate for nine enough to coverreinvesting in.
C i i of the 10 years in a capital the system . i
improvements plan, but staff Many state and federal ,
recommended holding off on programs for loans and grate'
5.1 percent increase future increases to get a better require utilities to have a rein -f
sense for any new regulations vestment strategy in order tb
would cover costs of and to see whether current prof- qualify, according to the study.`
konAtte
required upgrades
e cts save
goals to stabilize or
The city's work according
stabilize rates
reduce rates over time, said has also boosted its bond rating,
r � B y MA RK MOREY Scott Schafer, manager of the meaning the city will earn a bet
4
Pi4' YAK7MA HERALD - REPUBLIC city's wastewater division. ter interest rate, Schafer said.
City officials say the rate The utility'system is
Much of the Yakima City expected to support itself
Council's recent budget discus- increase is necessary to help entirely through rates. Proper
homi sion has focused on whether to cover the cost of $71 million in funding helps prevents major
a.bo t'±capital improvements to the
increase utility rate taxes fo city's wastewater treatment breakdowns from putting the
next ye ar. system plant out of operation, which is
But that budget also incor- ystem over the next 10 years.
g Most of the $71 million would
� especially important for Indus
porates an increase in the . go to upgrades that will be trial users.
a, p2i4r wastewater rate that would re uired to kee The 5.1 percentage rate
boost the average residential ' q keep pace with state increase applies to all
charge, billed every two and federal standards — largely f PP
unfunded mandates— Schaer customers.
• months, by $3.62, $3.81 and '= I said. The remaining 26 percent Other aspects of the waste-
$4 for of the next three would go for replacement g
1 eici
IC I connections, wholesale custom water charges will cover new 7 y The increase amounts to , .
5.1 percent in each year. A projects.
The biggest project on ers and industrial users.
The rate increases are sepa -,' ' the horizon is a $6 million The rates were considered
rate from the tax increases anaerobic digester plus related earlier this year by the council,
under consideration
a/Rd i3- changes that add about $7 mil but they have not caused as
The City Council is lion. Unlike the current system, much debate as the separate
e xpected to consider the bud the digester does not use oxygen utility tax.
get at a 2 p.m. meeting today In to break down waste, making it To cover a budget shortfall,
Ctl a kj aj tax increase of a threat to repeal the more efficient and cheaper in the City Council has voted to
utility tax ncrease from Coun- add 6
Gilman a eas the council the long run percentage points to the
Schafer said that project will utility tax rate for several ser-
may end up tussling over a increase the treatment plant's vices. The current rate for city
dt Plitt' 6 I counterproposal from Dave capacity for the next 10 years, water and wastewater service
Ettl that would add police offi- , staving off the need for new is 14 percent, 9 percent on city
cers while making other cuts construction. refuse, 10 percent on Yakima
The $100,000 study, started Waste Systems for recyclers
i SEE WASTEWATER PAGE 7A about two years ago by Finan and 14 percent on customers of
cial Consulting Solutions Group, Nob Hill Water. A 6 percent tax
found that overall funding for on the annual stormwater fee
the necessary capital projects would be added. Each service
would fall short by nearly $30 area would be increased by the
. ■ million if the rate increase was new tax rate. 1
not approved. The last increases The tax rate increases would
i were approved in November push Yakima more to the middle • ! I - 2009, Schafer said. of the pack among the top 23
It had been several years cities in Washington, according
since an outside consultant to a 2010 study by the Asso
examined the city's rates, so the ciation of Washington cities.
next study should cost less and Granger ranks at the top, with
be done sooner, Schafer said. a 36 percent tax rate on water,
• If the upgrades and main- wastewater and garbage, the
tenance are not funded, the AWC found
city would not be able to meet • Mark Morey can be reached at509 577.7671
treatment standards, raising the ormmorey @yakirnaherald.com.
,,
V
Performance audit - Wikipedia. the free encyclopedia Page 1 of I
Performance audit
From Wikipedia, the free encyclopedia
Performance audit refers to an examination of a program, function, operation or the management
systems and procedures of a governmental or non - profit entity to assess whether the entity is achieving
economy, efficiency and effectiveness in the employment of available resources. The examination is
objective and systematic, generally using structured and professionally adopted methodologies.
In most countries, performance audits Of governmental activities are carried out by the external audit
bodies at federal or state level. Many of these audit bodies have established guides for conducting
performance audits which explain hove performance audits are planned, conducted and its results
reported.
INTOSAI, the international association of Supreme Audit Institutions, has published generally accepted
principles of performance auditing in its implementation guidelines. In the United States, the standard
for government performance audits is the Generally Accepted Government Auditing Standards
(GAGAS), often referred to as the "yellow hook ", maintained by the federal Government Accountability
Office (GAO). Similarly, the European Court of Auditors (ECA) has developed a "performance audit
manual" for its audits of the sound financial management of the European Commission and the
programmes funded through the EU budget.
Performance audits may also he conducted by Internal Auditors who are employees of the entity being
audited. However, some national governments require agencies, departments and branches to
periodically retain outside auditors to conduct them.
In the USA, all auditors who follow GAGAS standards are required to. maintain independence,
supervision, continuing professional education, and conduct the audit using a specific process designed
to increase the quality of the audit and reduce the politicization of audit work. Although there are
separate professional credentials and certifications for Financial Auditors, the persons that conduct
Performance Audits in the USA are often Certified Public Accountants, Certified Internal Auditors, or
have a broad background in public policy. business or public administration.
fi scope of performance audits may include the detection of fraud, waste and abuse, although often
these are riot included in the scope. Prior to engaging in a performance audit, the auditor must have a
cope rind plan defined which will he used to wide the audit process.
Performance auditing differs from performance measurement, the latter being the responsibility of
nhinag of the entity. In addition, performance measurement may include a broad variety of
activities that do not meet the rigour of an independent external assessment.
liitp !% cn. wikipedia .org /wikuPerformaiice_auidit 12/13/2111 1'