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. Crowe Horvath. <br /> Mr. Steven Bocian Page 9 <br /> December 2, 2014 <br /> Impact(s): <br /> • No adjustment to CY 2015 projection. <br /> Legal and Accounting <br /> PGS estimated the figure for CY 2015 by applying the CPI index to the approved base year CY 2014 <br /> figure. <br /> Impact(s): <br /> • No adjustment to CY 2015 projection. <br /> Taxes and Licenses <br /> PGS estimated payroll tax expenses by calculating the ratio of payroll taxes to total wages in CY 2014 <br /> and applying this ratio to projected wages in CY 2015. PGS estimated other taxes and licenses for CY <br /> 2015 by applying the CPI index to the approved base year CY 2014 figure. <br /> Impact(s): <br /> • No adjustment to CY 2015 projection. <br /> Other Expenses <br /> PGS estimated the figure for CY 2015 by applying the CPI index to the approved base year CY 2014 <br /> figure. <br /> Impact(s): <br /> o No adjustment to CY 2015 projection. <br /> Landfill Maintenance and Closure <br /> PGS estimated the figure for CY 2015 by applying the CPI index to the approved base year CY 2014 <br /> figure. <br /> Impact(s): <br /> • No adjustment to CY 2015 projection. <br /> Recycling Subsidy—CARI <br /> CARI projected 2015 materials sales revenue by annualizing the first five months of actual data for CY <br /> 2014. CARI projected changes in expenses generally followed similar escalations as with other the other <br /> PGS cost categories noted above. We made one adjustment to employee benefits for CARI, basing the <br /> 2015 escalation on the prior two-year average rather than the four-year average of health and welfare <br /> benefits(4.64 percent versus 5.62 percent). <br /> Impact(s): <br /> • Reduction in CY 2015 expense by$5,649. <br />