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HomeMy WebLinkAboutPackets - Council Packets (781) **AMENDED 04/08/08, 12:00 NOON AGENDA ORO VALLEY TOWN COUNCIL STUDY SESSION APRIL 9, 2008 ORO VALLEY TOWN COUNCIL CHAMBERS 11000 N. LA CANADA DRIVE STUDY SESSION - AT OR AFTER 5:30 p.m. CALL TO ORDER ROLL CALL 1. DISCUSSION REGARDING THE RECOMMENDATION TO UPDATE THE COMPENSATION AND CLASSIFICATION POLICIES AND PROCEDURES 2. DISCUSSION REGARDING PROPOSED WATER RATES, FEES AND CHARGES **SPECIAL SESSION AT OR AFTER 5:30 PM **EXECUTIVE SESSION AT OR AFTER 5:30 PM Pursuant to ARS 38-431.03(A)(5) discussion or consultation with designated representatives of the Public Safety Employee Group with the Oro Valley Police Department regarding salaries, salary schedules and Memorandum of Understanding (MOU) Agreement ADJOURNMENT POSTED: 04-02-08 Amended Agenda posted: 04/08/08 2:30 p.m. 12:00 p.m. cp rg The Town of Oro Valley complies with the Americans with Disabilities Act (ADA). If any person with a disability needs any type of accommodation, please notify the Town Clerk's Office at (520)229-4700. TOWN OF ORO VALLEY COUNCIL COMMUNICATION MEETING DATE: April 9, 2008 TO: HONORABLE MAYOR & COUNCIL FROM: Sandra L. Abbey, Human Resources Director SUBJECT: Recommendation to update Compensation and Classification Policies and Procedures SUMMARY: Following study sessions in August and December, employee focus group meeting in November, and numerous discussions with employees and staff, the following policy and procedure updates to the compensation and classification plans are recommended. • Draft Policy Changes for policies 6 and 12 to update Employee Policy and Procedures Manual (will be brought to Mayor and Council for adoption by resolution) • (Informational Only) Draft Compensation and Classification Administrative Directives to be finalized by Town Manager and carried out by human resources staff using a participatory process to involve employee groups and managers. Goal is to evaluate and classify all jobs according to systematic, standardized procedures during the 2008-2009 fiscal year, with all jobs expected to transition to new classification structure as of July 1, 2009. ATTACHMENTS: 1. Draft Policy Changes 2. Draft Administrative Directives REQUEST: Direction to proceed as recommended, to bring final policy changes to the Mayor and Council for approval; to implement administrative directives upon final approval of the Town Manager; and to begin transition plan to evaluate and classify positions under the new classification system during 2008-2009, with complete classification plan changes for the 2009-2010 fiscal year. ,r l Department Director ' •wn Manager It frx— ATTACHMENT 1 DRAFT POLICY 6 - CLASSIFICATION SECTION 1. Preparation of Plan: The Town Manager will ensure the preparation of a classification plan g--of positions defined by including written job descriptions, and specifications, qualifications, and identification of job family and potential career pathways when applicable. The classification plan should be so developed and maintained that all positions substantially similar with respect to duties, responsibilities, authority, and character of work are similarly classified and compensated. SECTION 2. Adoption, Amendment, and Revision of Plan: The classification plan may be amended from time to time by action of the Town Council. SECTION 3. New Positions: When a new position is created, the classification plan the Town's Classification Plan. New positions are those not previously included in the Town budget for a given fiscal year. All such new positions shall be approved by action of the Town Council. The classification plan shall be updated by the human resources department within 30 days of council approval of new positions. SECTION 4. Reclassification: When the duties of responsibilities of positions have accordingly. Administrative Procedures: The Town Manager will ensure preparation of administrative directives to provide standard operational procedures in carrying out this policy. Changes to the procedures shall be authorized by the Town Manager. SECTION 5. Special Assignment: Police officers may be temporarily assigned by the Chief of Police to positions or special assignments of law enforcement outside the classified service. Special assignments may be for indefinite periods of time, and officers while on special assignment, continue to accrue benefits pursuant to all other policies of the Town. Selection, assignment and reassignment are not grievable under POLICY 18, "Grievance Procedures". Section 4. When relieved from special assignment the officer shall be returned to his/her former position. Any special assignments for departments other than the Police Department require sufficient justification and approval of the Town Manager. 1 ATTACHMENT 1 DRAFT POLICY 12 COMPENSATION SECTION 1. Compensation Philosophy: The Town of Oro Valley strives to provide an equitable compensation program for all employees. The Town's pay system provides a method to evaluate jobs based on internal equity, while also recognizing the relevant labor market as a determining factor in paying competitively. SECTION 2.Preparation of Plan: The Town Manager shall ensure that a pay plan is created in order to attract, retain and motivate employees through financial compensation. This program will be designed to achieve internal equity, externally competitive market compensation, and to recognize and reward meritorious performance. - •••-. a .. •._ . •_ • _- . .. •.• •.. . 6-• di ..-. ---e . -• . • - - .•.• ••. •. .. • •. .. . by the Town Council. SECTION 3. Adoption of Plan: The pay plan shall be adopted and may be amended from time to time by action of the Town Council. ----: ---- . -: - • • •: - -• SECTION 4. Administrative Procedures: The Town Manager will ensure preparation of administrative directives to provide standard operational procedures in carrying out this policy. Changes to the procedures shall be authorized by the Town Manager. 2 ATTACHMENT 2 FYI - No Council Action Required DRAFT 0,0 Jp,LLE Y ARZOy O, "9 rte, h3Adlig , . tri`"`•' ►'>�':.>; X91 A ADMINISTRATIVE DIRECTIVE SUBJECT NUMBER PAGE Compensation Procedures 1 of PAGE ISSUE DATE PURPOSE The Town's compensation philosophy is to provide externally competitive and internally equitable compensation for all employees. Each employee's base salary shall reflect this philosophy, with additions to the base salary available through merited increases or progression along the public safety step plan based on performance. These procedures provide guidelines in carrying out Policy 12—Compensation. Changes to the compensation policy require approval by majority vote of the Town Council; whereas changes to the administrative procedures contained herein, in order to enact the policy, are management actions requiring approval of the Town Manager. II. DEFINITIONS A. Base Pay—The pay rate,not including any overtime or additional compensation for an employee. The base pay rate may not be below the minimum or above the maximum of the salary range for the job. B. Annual Adjustment—Once per year adjustment of the base pay rate for an employee either through across the board or market adjustments, normally in conjunction with the beginning of the fiscal year. Such adjustments may be based on a number of factors such as cost of living changes,wage inflation, or market changes that necessitate adjusting the base pay in order to remain competitive with market conditions. Annual Adjustments are contingent on annual approval by the Mayor and Town Council during the budget planning and approval process. C. Merit Increase—annual salary increase applied to an individual's base pay in conjunction with the annual performance evaluation,based on the performance rating. Percentages of the merit increase are established annually during the budget planning process and are contingent on annual approval of the Mayor and Town Council. 1 ATTACHMENT 2 FYI - No Council Action Required DRAFT („0JP�I.EY RR�O'L O " y • ADMINISTRATIVE DIRECTIVE SUBJECT NUMBER PAGE Compensation Procedures 1 of PAGE ISSUE DATE D. Step Plan Increase—annual salary increase for an individual on the public safety step plan, in conjunction with the annual performance evaluation, based on achieving at least a meets expectations level of performance. Funding of the Step Plan is contingent on annual approval of the Mayor and Town Council. E. Lump Sum Payment—a one time payment that does not increase the base pay of an individual salary,but that is considered part of the total annual compensation. Such payments require sufficient justification of the department director and approval of the Town Manager. F. Lateral Transfer—movement of an employee from one position in the organization to a different position within the same salary range. G. Promotion—movement of an employee from one position in the organization to a different position in a higher salary range. This can include promotional opportunities within the same job family, or promotion into an unrelated, vacant position for which the employee meets the minimum job requirements and is selected through the usual internal or external recruitment process. H. Demotion—movement of an employee from one position in the organization to a different position in a lower salary range. I. Special Assignment—assignment to a position requiring specialized skill or work not normally assigned to all staff members in a given job. J. Interim Responsibilities—assignment to a position involving management or unique professional or leadership skills, for a temporary period of time normally not less than two months or more than 12 months in duration. 2 ATTACHMENT 2 FYI - No Council Action Required DRAFT OJP�LEY4R1�O OP •1, r..W ADMINISTRATIVE DIRECTIVE SUBJECT NUMBER PAGE Compensation Procedures I of PAGE ISSUE DATE III. ADMINISTRATION OF THE COMPENSATION PLAN A. Pay Philosophy The Town of Oro Valley strives to provide an equitable compensation program for all employees. The Town's pay system provides a method to evaluate jobs based on internal equity, while also recognizing the relevant labor market as a determining factor in paying competitively. The compensation plan is used to attract,retain and motivate employees through financial compensation. This program is designed to achieve internal equity, externally competitive market compensation, and to recognize and reward meritorious performance. Base pay, annual adjustments,merit awards or step plan progression, and special pay circumstances are parts of the compensation plan. 1. Base pay is initially established at the time of hire. The Town Manager reviews and approves all salary offers before the new employee begins work. Base pay will be no less than the minimum pay rate of the salary range for the job and no more than the maximum pay rate of the salary range. For payroll administration purposes, the pay rate is expressed as an hourly amount. To approximate the annual salary for a full-time position, the pay rate should be multiplied by 2,080. For example a pay rate of$15/hour equates to a full-time salary of 15 X 2080= $31,200 annually. 2. Annual Adjustments to base pay may be made as across the board adjustments to all employees or via market adjustments that are applied as needed to ensure a position remains competitive with the relevant market. Across the board increases may be approved by the Town Council during the budget planning process for a given fiscal year(July 1st through June 30th annually). Across the board adjustments are applied to all employee pay rates. Salary ranges are also adjusted commensurate with any across the board increase in order to retain competitive market positioning. Cost of living changes, wage inflation, public safety MOU agreements,budgetary constraints, and other factors 3 ATTACHMENT 2 FYI - No Council Action Required DRAFT o�OJPLLEYgl�2o� NDED X91 a ADMINISTRATIVE DIRECTIVE SUBJECT NUMBER PAGE Compensation Procedures 1 of PAGE ISSUE DATE may be considered by the Council in determining if an across the board adjustment will be authorized in a given fiscal year. Market adjustments are an annual adjustment applied only to those positions requiring an adjustment in order to maintain externally competitive salary ranges. This type of adjustment is recommended by the Human Resources Director in the event a salary study indicates a job is assigned to a pay range with a midpoint more than 10%below the average midpoint in the relevant labor market. Market adjustments are applied to the job(by moving it to a new salary range). Additionally, individual pay for incumbents in the job requiring adjustment may be increased commensurate with the market change. Market adjustments normally will not exceed the midpoint of the new pay range, since this is the salary benchmark tied to market competitiveness. 3. Progression through the salary range and/or step plan is possible by way of the performance evaluation process. If merit increases are approved and budgeted by the Town Council in any given fiscal year, employees being paid through the classification plan will receive a merit increase based on the overall rating score of their annual performance evaluation. Merit increases will be expressed in terms of a percentage added to the current base salary and will not be reduced based on the employee's pay position within the salary range, except that employees may not receive a salary increase that will place their pay rate above the maximum pay rate of their salary range. If step plan increases are approved and budgeted by the Town Council in any given fiscal year, employees being paid through the public safety step plan will receive a one-step increase as long as their performance evaluation rating at least "meets"expectations. If an employee on the public safety step plan is at the highest step of the plan,no further step increases will be provided. 4. Lump sum compensation may be approved in special circumstances. Such lump sum awards must be requested by the department director via memorandum to the Town Manager,justifying the lump sum award, with concurrence of the 4 ATTACHMENT 2 FYI - No Council Action Required DRAFT OJPu_EY4R, O' y9 `$ �► , Y v A "i is ''1DED�9 ADMINISTRATIVE DIRECTIVE SUBJECT NUMBER PAGE Compensation Procedures 1 of PAGE ISSUE DATE Human Resources Director and final approval of the Town Manager. Awards of a lump sum payment must be paid for within the approved budget of the requesting department. IV. STATUS CHANGES The Town recognizes that in order to allow for promotional opportunities, growth and development, or to meet changing departmental or Town-wide reorganization requirements, it is important to provide procedural guidance for completing employee status changes. In the event a change not listed herein becomes necessary, it must be approved by the Town Manager with sufficient documentation and justification. A. Employee Status Changes 1) Lateral Transfers occur when an employee changes from one position to another position having the same pay range. Normally, lateral transfers are voluntary and include the employee applying for a vacant position. In the case of reorganization within the Town, a transfer may be required involuntarily. Pay and performance evaluation dates will normally remain unchanged for employees who are part of a lateral transfer. 2) Promotions occur when an employee changes from one position to another position in a pay range with a higher maximum rate. Promotions may include a change to a new job family, or may be a progression within the job family. Promotion to a position in a new job family requires a competitive process under current internal or external recruitment procedures (see A.D. 20 Recruitment Process). Such promotions normally include a salary increase based on the requirements of the position and the employee's commensurate qualifications.These promotions include a change in the performance evaluation date and may include a provision for an introductory period evaluation. 5 ATTACHMENT 2 FYI - No Council Action Required DRAFT O�OJPLLEYgR/�o�� -'LADED'g1 ADMINISTRATIVE DIRECTIVE SUBJECT NUMBER PAGE Compensation Procedures 1 of PAGE ISSUE DATE Promotion within a designated job family are not automatic,but are based on the needs of the department or Town. Such promotions require that the employee meet the minimum requirements for the new level of position, and that there is a promotional opportunity available either due to a job vacancy or through posting of a departmental promotional process. Such postings will normally be internal to the specific department offering the promotional opportunity,but may be available town-wide depending on the needs of the department or Town. Posting promotional opportunities within a job family, internal to a department without a job vacancy, requires coordination with the human resources department and shall include: • posting the promotional opportunity within the department for a minimum of 3 working days; • determination by human resources that the employee(s) applying for the promotion meets the minimum requirements for the new level; • interview with the department director. Additional requirements may include a variety of assessments and exercises to determine readiness for promotion. The internal promotional opportunity posting will outline the specific requirements for selection. Promotions within the job family normally include a salary increase of 5% or to the minimum of the new pay range (whichever is greater) and without a change in the performance evaluation date. 3) Demotions occur when an employee moves from one position to another position having a pay range with a lower maximum rate. Normally, demotions are voluntary and include the employee applying for a vacant position. In the case of reorganization or demotion for cause, the demotion may be involuntary. Demotions may, but are not required to, include a decrease in salary and normally do not include a change to the performance evaluation date. 6 ATTACHMENT 2 FYI - No Council Action Required DRAFT Jp\LEY AR2 FENDED 19�A ADMINISTRATIVE DIRECTIVE SUBJECT NUMBER PAGE Compensation Procedures 1 of PAGE ISSUE DATE 4) Special Assignments may be made by the department director in the event an employee is required to perform work of a specialized nature, for example on a regional or inter jurisdictional public safety task force. The Chief of Police has authority to make special assignments in accordance with Policy 6 of the Personnel Policy and Procedures Manual. Special assignments made by other department directors require authorization of the Town Manager and must be sufficiently justified and documented. 5) Interim Responsibilities may be assigned when a management position or a position of unique importance to the Town becomes vacant for a temporary period of time anticipated to be at least two months. In such situation, an existing staff member may be assigned interim responsibilities. The staff member assigned interim responsibilities shall receive a temporary salary increase of 10%. Upon completion of the interim assignment,the salary shall return to the former rate. 7 ATTACHMENT 2 -A FYI - No Council Action Required DRAFT JPLEY qR "LINDED SUBJECT NUMBER PAGE Classification Procedures 1 of PAGE ISSUE DATE PURPOSE The Town's classification system provides a structured, consistent method and objective, quantitative techniques for arriving at job evaluation and classification decisions. Criteria used for evaluating jobs to determine the classification band include: • Required Skills, Knowledge and Abilities • Scope of Responsibility/Supervision Exercised • Decision-making Authority and Effects of Decisions • Complexity/Problem-Solving/Creativity Required • Physical working conditions/hazard exposure Additionally, competitive market salary data is taken into consideration in order to remain competitive. Annual salary study data is used for determining salary ranges within the broader classification bands. The Town Manager will ensure the preparation of a classification plan that includes position descriptions with specifications and qualifications. Positions with similar duties, responsibilities, authority and character of work will be similarly classified and compensated in accordance with Policy 6 —Classification, in the Personnel Policy and Procedures Manual. After being objectively classified by the Human Resources Director(or designee), a position will be assigned a pay range within a classification band. Changes to the classification policy require approval by majority vote of the Town Council. Changes to administrative directives in order to enact the policy, are management actions and require approval of the Town Manager. 1 ATTACHMENT 2 -A FYI - No Council Action Required DRAFT SLE Y SUBJECT NUMBER PAGE Classification Procedures 1 of PAGE ISSUE DATE II. DEFINITIONS A. Job Evaluation - a systematic process to determine how a job compares with other jobs within the Town in order to appropriately classify the job. B. Job Description —a written description of the general purpose of a job, including the essential functions and job duties, specifications and requirements such as the knowledge, skills, abilities and other criteria normally needed for successful performance of the job. Job descriptions shall also include the job family to which a job belongs, and normal career pathways for the job family if applicable. C. Classification — following job evaluation, a method of grouping positions with similar skills, knowledge, abilities, scope of responsibility, supervisor and decision-making authority, problem-solving nature and physical characteristics of work into similar classification bands using internal job evaluation data; and then assigning each position to a pay range within the classification band using external market salary data. D. Job Family— a grouping of jobs, which are inter-related and form a natural progression along a career path. III. ADMINISTRATION OF THE CLASSIFICATION PLAN A. Job Descriptions The supervisor for a position will create and/or update the job description for each job as required. The human resources director or analyst will be available to consult with the supervisor as needed. The supervisor may gather comparative salary or classification data, however no classification 2 ATTACHMENT 2 -A FYI - No Council Action Required DRAFT 7,, ,, O,iPl.LEY Aik, 1!,X,:' FENDED 19'a SUBJECT NUMBER PAGE Classification Procedures I of PAGE ISSUE DATE band or salary range will be assigned until the human resources office has completed the job evaluation and classification in accordance with the procedures contained herein. The job description will include a general description of the work to be performed; the job family and any identified career path progression; the essential functions of the position; required skills, knowledge and abilities; minimum education, experience and other requirements; and pertinent work environment information. B. Job Evaluation The human resources department will maintain written criteria and internal procedures for evaluating jobs according to the criteria listed in Section I of this administrative directive. Upon completion of the job description, the Human Resources Director(or designee) will complete a job evaluation and assign points, using these written procedures and criteria. C. Classification Bands Jobs that have been evaluated by the Human Resources Director(or designee) will be assigned to a classification band based on the results of the job evaluation. The classification pay bands include the following: Classification Band A—icludes most entry-level to moderately experienced administrative and operational support staff. 3 ATTACHMENT 2 -A FYI - No Council Action Required DRAFT LLEY q 'Gt DED Agfa SUBJECT NUMBER PAGE Classification Procedures 1 of PAGE ISSUE DATE Classification Band B —includes experienced administrative, operational and technical support staff. May include some supervisory and professional level staff in certain job families. Classification Band C—includes highly skilled technical, administrative, and operational professionals, program or division-level management or those with unique organizational decision-making authority. Classification Band D—includes primarily department directors or town- wide executives. D. Salary Ranges Within Bands Classification bands serve to group jobs into categories with positions of similar responsibility, scope, decision-making and supervisory authority to provide for internal equity across Town departments. However, the Town recognizes that in order to be competitive in the relevant labor market, external salary factors must also be considered. Therefore, within each classification band several pay ranges are available. Each job classified within a specific band will be included in a salary study annually. The salary study will normally be conducted by the human resources staff; however an outside consultant may be used from time to time. Based on the results of the salary study, the job will be assigned to the salary range (within the classification band) that has a midpoint closest to the average midpoint established for that job during the salary study. Once a job is assigned to a salary range, employees in that job will be paid no less than the minimum rate of pay in the salary range and no more than the maximum rate of pay in the salary range. The annual salary survey may also include a survey of relevant compensation practices and policies 4 ATTACHMENT 2 -A FYI - No Council Action Required DRAFT JPLEY gRiZok O Ph f-S SyFYt, FENDED 1g'1 a SUBJECT NUMBER PAGE Classification Procedures 1 of PAGE ISSUE DATE such as benefits, shift pay, comp-time and leave accrual, on-call and call- out pay, etc. E. Step Plan Classifications The following public safety positions within the Police Department are not included in the above classification system; however they may be included in the annual salary study: Police Officer Lead Police Officer Detective Sergeant Dispatcher Lead Dispatcher Communications Supervisor Records Specialist Records Supervisor Property/Forensics Tech Lead IT/Forensics Tech IV. CHANGES TO THE CLASSIFICATION PLAN The Town recognizes that in order to remain competitive in our classification procedures and to meet changing departmental or Town-wide reorganization requirements, it is important to provide procedural guidance for enacting changes to the classification bands or salary range structures. In the event a change not contemplated herein becomes necessary, it must be approved by the Town Manager with sufficient documentation and justification. A. Responsibilities of the Mayor and Town Council Changes to the classification policy require an update to the Personnel Policy and Procedures Manual, and must be adopted by resolution of the Town Council. Authorization for new positions (those that require 5 ATTACHMENT 2 -A FYI — No Council Action Required DRAFT �oJP1_I.EYA,q2o� emeq. ZCx. s 'ENDED g1 A SUBJECT NUMBER PAGE Classification Procedures 1 of PAGE ISSUE DATE additional funds not previously included in the fiscal year budget); significant changes to designated classification bands, pay ranges within the bands, or changes to the step plan require approval of the Town Council, normally in conjunction with overall budget approval procedures. B. Responsibilities of the Town Manager Changes to these administrative procedures for carrying out the policies require approval of the Town Manager. Changes to job titles, reclassifications, reorganization, or promotional progression within an established job family in accordance with the procedures contained herein shall also be approved by the Town Manager. C. Responsibilities of the Human Resources Director Updates or creation of job descriptions, evaluation of jobs and assignment of jobs to previously approved classification bands and salary ranges, require approval of the Human Resources Director. D. Responsibilities of Directors Directors shall initiate creation or updates to job descriptions, requests for department reorganizations, or requests for reclassification, and must include documentation providing justification or support for such changes. E. Reclassifications Reclassification may be required when the responsibilities of a position have changed significantly, or when reorganization occurs requiring a 6 ATTACHMENT 2 -A FYI — No Council Action Required DRAFT f"E'"N ti 40 Vic•,•:_::±,gra -�ryuEu 1 SUBJECT NUMBER PAGE Classification Procedures 1 of PAGE ISSUE DATE significant change in responsibilities for existing staff. Reclassifications may be considered for vacant or non-vacant positions. 1) When there is a vacant position, the human resources office will consult with the hiring department to determine if the position requires a new classification study prior to being advertised and filled. If a classification study is indicated, the Director will prepare an updated job description, the job will be evaluated by human resources in accordance with the criteria outlined in this administrative directive, and a salary study will be conducted. Based on the outcome of the job evaluation and salary study, the position will be assigned to the appropriate classification band and salary range. The results of the classification study will be forwarded to the Town Manager for approval along with the requisition for filling the vacant position. 2) For non-vacant positions, in the event a department director indicates that an existing non-vacant position requires reclassification, the Director will request that human resources conduct a classification study for the position in question. This may or may not occur in conjunction with department reorganization or as a result of a management study. However, if a reorganization plan or management study results are available these should be submitted to the human resources director for inclusion in the classification study. The study shall be carried out by human resources in accordance with the job evaluation procedures contained herein in order to assign the appropriate classification band. A salary study will be conducted to assign the position to a salary range within the classification band. The results of the classification study, along with any supporting 7 ATTACHMENT 2 -A FYI - No Council Action Required DRAFT Jp,►.LEY,qR� ,O/AU, jMyy :: f•: SUBJECT NUMBER PAGE Classification Procedures 1 of PAGE ISSUE DATE documentation to justify the reclassification will be forwarded to the Town Manager for approval. E. Transitional Considerations When initially transitioning from the current market-only classification and salary structure, it is not anticipated that any individual employee's salary shall be reduced. If, upon classification using these new procedures, an employee would be placed in a salary range with a lower maximum salary than the current salary the employee would receive a one-time lump sum payment in an amount equal to the difference between the former pay range maximum and the new pay range maximum. Additionally, in the event an employee's current base pay is higher than the maximum of their new salary range, the employee's current base pay will not be lowered and the employee's current base pay will be preserved until such time that the current salary is within the new salary range. During any period of time that the employee's base pay is higher than the maximum of the salary range, the employee will not receive any base pay salary increases, but instead any salary increases will be in the form of a lump sum payment. 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(I) ,,, Q 0 CU C 1_ U •...._ m H (1) - :12 0 2 CL (1) C s_ c •r-, CD , U -ti-J 0 4—) n>. 4-) CD CO .. . v) 0) CO ,,,i- C N Lu -0 -5 'E o c c 45' °) do ce 0- .— 1— .5. " (0 E°, E 4-- `i-. B 0- cu O 0 0 v)(7) x .0 cm , , Q T.{ L....1 ,, ,,, CD — � :tf 2 4-) p Ce >i% � > V 2 fa f6 o"!:::...: c 0 cl E , a) L_ p ro _c O ;LL, „.;. O ( ,!::::., � � �4-5 � co ocy, o , c3) 4_, c co ,_ •_. I— H .— ° E ' c uv) -c ,1 a) cv (I) a..) (f) '.'''.. -a p .— 0 ii--)- Hi ci fu -0 cli--3 rc3D cu 4-)c 1 1._ c - ra 4-) 0 DH CDO:,.. . cCD cn CDCCD> - D ° E � cy ,.., , . •.._. :— (i) > ow mi, U N •"- 4-) >. E N 1 ._ .4-J c c a) a) > u j i::::.. cm c — u . .___ ce i,.:.:.1 c n LE3 cu -6) > ...c o Q) L- 4,J > C' cUULLDcUn .� TOWN OF ORO VALLEY 2 Page 1 of 2 COUNCIL COMMUNICATION STUDY SESSION DATE: April 9, 2008 TO: HONORABLE MAYOR AND COUNCIL FROM: Philip C. Saletta, P.E. Water Utility Director Shirley Seng, Water Utility Administrator SUBJECT: Proposed Water Rates, Fees and Charges SUMMARY: The functions and duties of the Water Utility Commission include reviewing and developing recommendations for water revenue requirements, water rates and fee structures. The Oro Valley Water Utility Staff has prepared for the Commission a Preferred Financial Scenario that has the following changes for water rates, fees and charges for FY 2008-09: • Increase the base rates for both the potable and reclaimed water rates by 5.0% • Increase the commodity rates for all 4 tiers by 5.0% for the potable water rates. • Increase the commodity rate for the reclaimed rates by 5.0%. • The construction rate for potable water will increase from $6.00 to $6.25 per 1,000 gallons. • The construction rate for reclaimed water will increase by 5.0% and will remain equal to the reclaimed commodity rate. • The water use contained within specific tiers is proposed to change to conform to generally accepted rate setting practices on the following meter sizes: 3/4x 3/4 , 1, 1/2, 3, 6 & 8 inch meters. • Increase the Groundwater Preservation Fee by $0.15, from $0.40 to $0.55 per 1,000 gallons for the potable water customers. • Increase the Groundwater Preservation Fee by $0.05, from $0.25 to $0.30 per 1,000 gallons for the reclaimed water customers. • Increase the existing meter installation fees to recover the labor and material costs. • Establish a "convenience fee" for processing credit card transactions by telephone. Based on the financial analysis, the proposed rates will be a total increase of 8.1%to an average residential customer with a 5/8 x 3/4 inch water meter. When comparing the impact to the monthly bill from the overall rate increase (water rates & GPF)with the monthly bill from the existing rates, 4.4% of the increase is due to the water rate increase and 3.7% is due to the GPF increase. The above recommendations were based on analysis of the Utility's estimated revenue requirements for the three Funds that comprise the Water Utility. The three Funds are listed below: • Enterprise Fund: The Enterprise Fund manages the operations and maintenance of the potable and reclaimed water system including personnel, O&M, existing system improvements and debt service. Revenues are received from water rates, fees and charges. TOWN OF ORO VALLEY Page 2 of 2 COUNCIL COMMUNICATION STUDY SESSION DATE: April 9, 2008 • Alternative Water Resources Development Impact Fee Fund: The AWRDIF Fund manages the alternative water resource capital costs (reclaimed and CAP water) and related debt service. Revenues are received from alternative water resource development impact fees. Groundwater Preservation Fees are contributed from the Enterprise Fund to this fund to assist with the reclaimed water system debt service and future CAP water infrastructure debt. • Potable Water System Development Impact Fee Fund: The PWSDIF Fund manages the potable water capital improvements that are growth-related and debt service. Revenues are received from potable water system development impact fees. The Water Rates Analysis Report will also contain an Alternate Financial Scenario which will provide the Council with an option for a different water rate increase. Staff will review and compare both financial scenarios for the Council during the Study Session. The Commission has evaluated financial considerations related to significant short and long term capital expenditures, the Utility's existing cash reserves, the existing outstanding debt and the annual debt service payments. During this process, the Commission's goals were to ensure that all existing rate setting policies and bond covenants were met, specifically the debt service coverage ratio of 1.3. Cash reserves were utilized to minimize future debt. The proposed rate increases, under the existing tiered rate structure, will continue to encourage voluntary water conservation. The following is the proposed schedule for the rate setting process: 3/10/08 Commission reviewed the proposed water rates 4/09/08 Council Study Session on the proposed water rates 4/14/08 Commission to make a final recommendation on water rates 4/16/08 Council to consider approval of Notice of Intent (NOI) to Increase Water Rates 5/21/08 Public Hearing on water rates if NOI is approved 6/20/08 If adopted, the proposed water rates will become effective ATTACHMENTS: 1. Draft Water Utility Commission Water Rates Analysis Rep•rt—April 16, 2008 Ata. Shir - Seng, Wats Utility Adm, istrator ij .// Philip C.'" aletta, P.E., Water Utility Director DI id Andrews, Town Manager DRAFT as of 4/01/08 TOWN OF ORO VALLEY WATER UTILITY COMMISSION WATER RATES ANALYSIS REPORT APRIL 16, 2008 ORO VALLEY TOWN COUNCIL Paul Loomis,Mayor Al Kunisch, Vice Mayor Paula Abbott, Council Member K.C. Carter, Council Member Helen Dankwerth, Council Member Barry Gillaspie, Council Member Terry Parish, Council Member ORO VALLEY WATER UTILITY COMMISSION Dave Powell, Chair Winston Tustison,Vice Chair Richard Davis, Commissioner John Hoffmann, Commissioner Robert Milkey, Commissioner Elizabeth Shapiro, Commissioner TOWN STAFF David Andrews, Town Manager Jerene Watson, Assistant Town Manager Philip C. Saletta,P.E., Water Utility Director Shirley Seng, Water Utility Administrator Stacey Lemos,Finance Director Art Cuaron, Finance Analyst DRAFT as of 4/01/08 TABLE OF CONTENTS SECTION TITLE PAGE Index of Appendices i List of Acronyms ii Executive Summary 1 Introduction 3 Enterprise Fund 4 Alternative Water Resources Development Impact Fee Fund 6 • Potable Water System Development Impact Fee Fund 8 Preferred Financial Scenario 10 Recommendation on Water Rates, Fees & Charges 12 Meter Installation Fees 14 Convenience Fees 15 Alternate Financial Scenario 16 Conclusion 17 Appendices DRAFT as of 4/01/08 INDEX OF APPENDICES APPENDIX A. Assumptions for Preferred Financial Scenario A-1 Enterprise Fund A-3 Alternative Water Resources Development Impact Fee Fund A-4 Potable Water System Development Impact Fee Fund B. Preferred Financial Scenario B-1 Enterprise Fund B-3 Alternative Water Resources Development Impact Fee Fund B-4 Potable Water System Development Impact Fee Fund B-5 Summary of all Funds C. Rate Schedules & Tables for Bill Comparisons for Preferred Financial Scenario C-1 Potable Water Rates C-2 Reclaimed Water Rates C-3 Tables for Bill Comparisons by Meter Size D. Rate Schedules for Other Service Fees & Charges D-1 Meter Installation Fees D-3 Convenience Fees E. Alternate Financial Scenario E-1 Assumptions for Alternate Financial Scenario E-5 Proforma: Enterprise Fund E-7 Proforma: Alternative Water Resources Development Impact Fee Fund E-8 Proforma: Potable Water System Development Impact Fee Fund E-9 Proforma: Summary of all Funds E-11 Water Rate Schedules for Alternate Financial Scenario E-13 Table for Bill Comparisons by Meter Size for Alternate Financial Scenario DRAFT as of 4/01/08 LIST OF ACRONYMS LIST OF ACRONYMS USED IN THIS REPORT AF Acre Feet AMR Automated Meter Reading AWRDIF Alternative Water Resources Development Impact Fee AWWA American Water Works Association CAGRD Central Arizona Groundwater Replenishment District CAP Central Arizona Project COLA Cost Of Living Allowance CY Calendar Year EDU Equivalent Dwelling Unit FTE Full Time Employee FY Fiscal Year GPF Groundwater Preservation Fee LTS Long Term Storage Credits O&M Operating and Maintenance PWSDIF Potable Water System Development Impact Fee WIFA Water Infrastructure Finance Authority ii DRAFT as of 4/01/08 TOWN OF ORO VALLEY WATER UTILITY COMMISSION WATER RATES ANALYSIS REPORT APRIL 16, 2008 EXECUTIVE SUMMARY The functions and duties of the Oro Valley Water Utility Commission include reviewing and developing recommendations for water revenue requirements, water rates and fee structures. The Commission annually evaluates staff recommendations based on a rates analysis to assure the recommendations meet Town policies and bond covenants. The Utility has based its financial analysis on the American Water Works Association (AWWA) Cash Needs Approach. The AWWA is the largest national organization that develops water and wastewater policies, specifications and rate setting guidelines accepted by both government-owned and private water and wastewater utilities worldwide. This Water Rates Analysis Report contains detailed information on the three funds that comprise the Oro Valley Water Utility: • Enterprise Fund • Alternative Water Resources Development Impact Fee Fund • Potable Water System Development Impact Fee Fund Each fund is individually analyzed with regard to revenue and revenue requirements. The Preferred Financial Scenario includes five year projections for each fund. This allows the Utility to evaluate the impact of future costs and the revenue sources that will be required to meet those costs. Based on the data contained within the Preferred Financial Scenario, the Water Utility Commission has made recommendations on water rates and fees that the Utility will assess in FY 2008-09. Those recommendations are as follows: • Increase the base rates for both the potable and reclaimed water rates by 5.0%. • Increase the commodity rates for all 4 tiers by 5.0% for the potable water rates. • Increase the commodity rate for the reclaimed rates by 5.0%. • The construction rate for potable water will increase from $6.00 to $6.25 per 1,000 gallons. • The construction rate for reclaimed water will increase by 5.0% and will remain equal to the reclaimed commodity rate. • The water use contained within specific tiers is proposed to change to conform to generally accepted rate setting principles on the following meter sizes: 3/4 x 3/4, 1, 11/2, 3, 6 & 8 inch meters. - 1 - DRAFT as of 4/0 1/08 • Increase the Groundwater Preservation Fee by $0.15, from $0.40 to $0.55 per 1,000 gallons for the potable water customers. • Increase the Groundwater Preservation Fee by $0.05, from $0.25 to $0.30 per 1,000 gallons for the reclaimed water customers. • Increase the existing meter installation fees to recover labor and material costs. • Establish a "convenience fee" for processing credit card transactions by telephone. The Water Rates Analysis Report also includes an Alternate Financial Scenario for the Council's consideration. The Alternate Financial Scenario incorporates the same basic assumptions as the Preferred Financial Scenario; however, the revenue is generated by annual rate increases that are different than those proposed in the Preferred Financial Scenario. Both scenarios meet the required 1.3 debt service coverage ratio. A major difference in the scenarios is that the Alternate Financial Scenario does not minimize the potential "rate shock" in future years. The Utility employed Red Oak Consulting, a division of Malcolm Pirnie, Inc., to review this Rate Analysis and provide an opinion on the reasonableness and consistency of the assumptions contained within the analysis. They verified the calculations, tested the consistency of underlying assumptions and calculation methods, and reviewed the consistency of the results with the Utility's current financial position and recent cash flow. Their professional opinion will be provided as a supplement to this report. The Commission presents this Rates Analysis Report for the review and consideration of the Mayor and Council. The Commission and Water Utility Staff are available to discuss this report in greater detail at the Council's request. Utility Staff are planning to request Council's approval of a Notice of Intent on April 16, 2008 and approval of any rate increases ata Public Hearing on May 21, 2008. The Oro Valley Water Utility Commission is proud to serve the Town of Oro Valley, it citizens and the customers of its water utility. The Commission extends their appreciation to the Mayor and Council for their consideration and guidance and looks forward to their continued direction. _2 _ DRAFT as of 4/01/08 TOWN OF ORO VALLEY WATER UTILITY COMMISSION WATER RATES ANALYSIS REPORT APRIL 16, 2008 INTRODUCTION The Oro Valley Water Utility was established as a self-supporting enterprise of the Town. The Utility is comprised of three separate funds that have been established for a specific purpose. The Funds are as follows: • Enterprise Fund • Alternative Water Resources Development Impact Fee Fund • Potable Water System Development Impact Fee Fund The Enterprise Fund is the operating fund for the Utility. The expenditures managed from this fund include personnel, operations and maintenance for both potable and reclaimed water systems, capital costs for existing potable water system improvements and related debt service. Revenue for this fund includes water sales, interest income, service fees and miscellaneous charges. The Alternative Water Resources Development Impact Fee Fund was established in 1996 to manage capital expenditures related to alternative water resources including reclaimed water and Central Arizona Project (CAP) water. Expenditures include acquisition of water rights required for growth and capital costs, including debt service, to deliver reclaimed water and CAP water to the Town. Revenue for this fund is received from impact fees collected at the time water meters are purchased and from interest income. Additionally, the Groundwater Preservation Fees, which are collected through the Enterprise Fund, are transferred to the Alternative Water Resources Development Impact Fee Fund to pay for capital costs and debt service. The Potable Water System Development Impact Fee Fund was established in 1996 to manage capital expenditures related to expansion or growth-related potable water capital projects and related debt service. These projects include wells, pump stations, reservoirs and mains for the potable water system: Revenue for this fund is received from impact fees collected at the time water meters are purchased and from interest income. The revenue and expenditures of all three funds are combined primarily to determine if the Utility meets the debt service coverage requirement established in the Mayor and Council Water Policies and the 2003 Bond Covenants. Otherwise, each fund is independent with regard to revenue and expenses. The revenue from the individual funds may not be consolidated nor used for any purpose other than for which they were originally established. -3- • DRAFT as of 4/01/08 Each fund is addressed in more detail in the report. Figure 1 illustrates the relationship between the three funds. Figure 1 Enterprise Fund AWRDIF Fund PWSDIF Rev: Water sales, service Rev: AWRDIF impact Rev: PWSDIF impact fees and charges fees&Groundwater fees Preservation Fees Exp: Operating costs, Exp: Alternative water Exp: Growth related existing system capital resources(CAP& potable water capital improvements and reclaimed water),related improvements and debt service capital improvements& related debt service debt service Summary of All Funds The Utility combines all funds to determine the overall debt service coverage ratio required by Town Policy& bond covenants. The Utility's net revenue must be equal to or greater than 1.3 times the annual debt service. ENTERPRISE FUND REVENUE The Enterprise Fund is projected to have a cash balance of$10 million at the beginning of FY 2008-09. Enterprise funds may be used for operating costs including personnel, operations and maintenance, capital improvements for the existing potable water system and debt service. Water sales revenues are estimated to meet the FY 2007-08 projections. Revenue from other service fees and charges is estimated to exceed the budgeted projections by $141,600 in part as a result of the Town's General Fund paying for billing and collection services provided by the Utility for Stormwater fees. This revenue was not included in the FY 2007-08 budget. Interest income is expected to slightly exceed the budgeted projections. All Groundwater Preservation Fees are transferred to the AWRDIF Fund to help repay debt on the reclaimedwater _system and the future CAP water delivery system and_are not included in the revenue comparison of the Enterprise Fund. The following table provides the Utility's budgeted revenue compared to the estimated revenue for FY 2007-08: FY 2007-2008 FY 2007-2008 Difference Revenue Source Budget Estimated Increase(Decrease) Water Sales $ 11,343,000 $ 11,382,800 $ 39,800 Service Fees/Charges $ 465,000 $ 606,600 $ 141,600 Interest Income $ 350,000 $ 400,000 $ 50,000 Total $ 12,158,000 $ 12,389,400 $ 231,400 -4- DRAFT as of 4/01/08 Revenues projected for FY 2008-09 were based on anticipated annual growth in the customer base of 250 single family residential customers and water consumption patterns similar to calendar year (CY) 2007. Analysis of the water use trends for CY 2007 indicated the average monthly use for a single family residence with a 5/8 x 3/4 inch water declined from 10,000 gallons to 9,000 gallons per month. This reduction may be a result of the implementation of the Drought Preparedness Plan and monsoon rains received last summer. The reduction in water use was taken into consideration when projecting future water sales revenue. The following table indicates the amount of water sales revenue that would be realized with the existing rate structure and no water rate increase: FY 2007-2008 FY 2008-2009 Difference Revenue Estimate Revenue Projection Increase (Decrease) $11,382,800 $11,030,265 (S352,535) 5 Under the existing rate structure, the projected revenue decrease is a result of a significant decline in projected construction water sales in addition to the decrease in water consumption by single family residences. REVENUE REQUIREMENTS Because of the timing of the preparation of this report relative to the Town's budgeting process, the Commission recognizes that both the projected revenues and the projected expenditures may need to be revised. The amounts shown below and used in the financial analysis may differ slightly from those included in the Department Budget Request and the Manager's Budget Review because of the availability of more recent and reliable ........... information. The Commission understands that Oro Valley Water Utility Staff, the Town Manager and the Mayor and Council may adjust expenditures to fit the final estimate of revenues based on the action of Council on the rate structure for FY 2008-09. The following table is a comparative summary of operating expenses for the Water Utility Enterprise Fund. Budgeted amounts for FY 2007-08 are compared to the projected expenses for FY 2008-09 used in the financial analysis: OVWU FY 2007-2008 FY 2008-2009 Change Expenditures Budget Projections Increase(feereas :: Personnel $ 2,365,664 $ 2,427,259 $ 61,595 O & M $ 3,627,840 $ 4,073,508 $ 445,668 CAP Capital Costs $ 216,405 $ 216,405 $ 0 CAP Recharge $ 237,500 $ 420,000 - $ 182,500 CAGRD $ 1,012,000 $ 836,919 (S 175,081) Capital Outlay $ 5,662,140 $ 4,737,000 (S 925,140) Debt Service $ 3,102,771 $ 3,597,312 $ 494,541 Totals $16,224,320 $16,308,403 $ 84,083 -5 - DRAFT as of 4/01/08 Projected personnel costs include the addition of 1 full time employee (FTE). The proposed FTE would be assigned to field operations. Personnel costs also include a proposed 6% COLA/merit increase as recommended by the Town Finance Department and reclassification of four existing employees. The projected operations and maintenance costs include the O&M costs for both the potable water system and the reclaimed water system. With the exception of extraordinary and/or one-time expenditures, O&M costs were projected to have inflationary increases of 2.5% annually. Tucson Electric Power anticipates a significant rate increase this coming year which has been factored into the projections. Additionally, the cost for Tucson Water to treat our reclaimed water has increased and the volume of reclaimed water that will be used will increase when reclaimed deliveries begin for the El Conquistador golf courses. The projected increase in CAP recharge costs is due to projected increases in the cost of CAP water and the volume of water that will be recharged at the Kai Farms Groundwater Water Savings Facility. In FY 2008-09, the Utility is proposing to recharge 4,000 AF. The projected decrease in costs for the Central Arizona Groundwater Replenishment District (CAGRD) is a result of the Utility's plan to better manage its water and financial resources. The Utility will use Long Term Storage (LTS) credits to offset a portion of the costs charged by the CAGRD through recently permitted recovery wells and the direct transfer of LTS credits to the CAGRD. Projected capital projects for existing system improvements in FY 2008-09 include drilling and equipping 1 new well, equipping a well drilled in FY 2007-08, water main relocations. and modifications and a water main replacement project. Capital outlay also includes new vehicles, new water meters, security equipment and other minor assets. Projected debt service will increase based on the Utility's portion of the proposed debt for the Phase 1 of the Municipal Operations Center. Projected expenditures in the Enterprise Fund are proposed to be funded with revenue generated from water rates, fees, charges and cash reserves. ALTERNATIVE WATER RESOURCES DEVELOPMENT IMPACT FEE FUND REVENUE The Alternative Water Resources Development Impact Fee Fund (AWRDIF) is projected to have a cash balance of$205,000 at the beginning of FY 2008-09. AWRDIF funds may be used for capital expenditures related to alternative water resources including reclaimed water and CAP water. The revenue sources for the AWRDIF Fund are from impact fees collected when a water meter is purchased and from interest earned on cash balances. The Groundwater Preservation Fees (GPF) collected through the Enterprise Fund are transferred to the AWRDIF Fund to help repay outstanding debt for the reclaimed water delivery system -6- DRAFT as of 4/01/08 and for future debt on the CAP water delivery system. The following table provides the budgeted revenue compared to the estimated revenue for FY 2007-08: FY 2007-2008 FY 2007-2008 Difference Revenue Source Budget Estimated Increase Dem, Impact Fees $ 558,000 $ 443,000 (S 11S u ) _ GPF $ 1,108,000 $ 873,600 (5 2:34,400 ) Interest Income $ 46,000 $ 55,000 $ 9,000 Miscellaneous $ 0 $ 170,000 $ 170,000 Total $ 1,712,000 $ 1,541,600 CS I 70 The Town Council adopted new impact fees in 2007. The estimated decrease in impact fee revenue occurred because the process of finalizing the revised impact fees was not completed until after the budget process was completed. The original proposed impact fees were to be phased in over 3 years; however, Ordinance No. (0) 07-32 adopting the new impact fees allowed for a 5 year phase in of the new fees beginning in September 2007. The fees will automatically increase on September 19th every year through September 19, 2011. The projected decrease in GPF revenue is a result of customers using less than average water. The water use trends in CY 2007 are discussed in more detail in the Enterprise Fund section of this report. Revenues projected for FY 2008-09 were based on anticipated annual growth in the customer base of 250 new connections or 312 Equivalent Dwelling Units (EDUs). An EDU is equivalent to one single family residence with a 5/8 x 3/4 inch meter. For impact fee projections, the Utility converts the estimated new connections to EDUs at a ratio of 1.25 EDUs to 1 new connection based on ten year historical trends. The following table indicates the amount of impact fee and GPF revenue that would be realized with the currently authorized increased in impact fees and with and without a GPF increase: FY 2008-2009 FY 2008-2009 Revenue Projection Revenue Projection Difference With GPF Increase Without GPF Increase Impact Fees $ 632,580 $ 632,580 $ 0 GPF $1,656,556 $1,200,895 $ 455,661 REVENUE REQUIREMENTS The AWRDIF Fund was allocated a portion of the Series 2003 Bond proceeds to finance construction for the first phase of the reclaimed water system. The second phase of the reclaimed water system is being financed by a loan through the Water Infrastructure Finance Authority of Arizona (WIFA). -7- 1 DRAFT as of 4/01/08 The acquisition of 3,557 AF of CAP water rights in FY 2007-08 will be funded through the AWRDIF Fund over the next four years. This additional water will be necessary to meet the demands of future customers and as such will be paid from this Fund. The following table is a comparative summary of expenditures for the AWRDIF Fund. Budgeted amounts for FY 2007-08 are compared to the projected expenses for FY 2008-09 used in the financial analysis: FY 2007-2008 FY 2008-2009 Change Expenditures Budget Proj ections Increase(Decrease) Professional Services $ 35,500 $ 46,000 $ 10,500 Capital Improvements $ 5,650,000 $ 623,000 (S 5,027,000 Debt Service $ 1,577,118 $ 1,752,010 $ 174,892 Total $ 7,262,618 $ 2,421,010 ,t841,,608) The professional services are expenses incurred for renewable water studies including the Lower Santa Cruz Managed Recharge Project and the CAP water pilot study for treatment techniques (slow sand filtration and reverse osmosis). The capital improvements in FY 2007-08 represent the design and the majority of construction costs for the second phase of the reclaimed water system. The project will not be completed within FY 2007-08; therefore, the remaining construction costs will be carried forward into FY 2008-09. The increase in debt service is attributed to the Utility incurring additional debt to finance the second phase of the reclaimed water system. The repayment schedule for phase one debt was provided by the bond underwriters. The repayment schedule for the phase two WIFA loan was estimated by Utility Staff. Projected expenditures in the AWRDIF Fund are proposed to be funded with WIFA loan proceeds, revenue generated from impact fees, groundwater preservation fees and interest income. POTABLE WATER SYSTEM DEVELOPMENT IMPACT FEE FUND REVENUE The Potable Water System Development Impact Fee Fund (PWSDIF) is projected to have a cash balance of $8.9 million at the beginning of FY 2008-09. The PWSDIF Fund was allocated a portion of the Series 2003 Bond proceeds to finance construction of growth- related potable water system improvements and the refinancing of the Series 2000 Bond issue. Revisions to the capital improvement plan due to reduced growth have left sufficient bond proceeds available to construct the needed improvements from FY 2008-09 through FY 2009-10. Growth-related improvements after this time will be paid for with cash. - 8 - DRAFT as of 4/01/08 The revenue sources for the PWSDIF Fund are from impact fees collected when a water meter is purchased and from interest earned on cash balances. The Town Council adopted new impact fees in 2007. These new fees became effective in September 2007. The following table provides the budgeted revenue compared to the estimated revenue for FY 2007-08: FY 2007-2008 FY 2007-2008 Difference Revenue Source Budget Estimated Increase(Decrease) Impact Fees $ 947,500 $ 1,736,302 $ 788,802 Interest Income $ 430,000 $ 378,000 ( S 52,000 ) Total $ 1,377,500 $ 2,114,302 $ 736,802 The projected increase in impact fee revenue is a result of numerous new commercial connections during 2007. Commercial connections typically require meters larger than 5/8 x 3/4 inch and they are assessed a fire flow component included in the impact fees. It is difficult to project commercial connections; therefore, revenue projections are based on projected Equivalent Dwelling Units (EDUs). Revenues were projected for FY 2008-09 based on anticipated annual growth in the customer base of 250 new connections or 312 EDUs. An EDU is equivalent to one single family residence with a 5/8 x 3/4 inch meter. For impact fee projections, the Utility converts the estimated new connections to EDUs at a ratio of 1.25 EDUs to 1 new connection base on ten year historical trends. The following table indicates the amount of impact fee revenue that would be realized in FY 2008-09: FY 2007-2008 FY 2008-2009 Difference Revenue Estimate Revenue Projection Increase(Decrease) $ 1,736,302 $ 800,900 (S 935,402) The estimated decrease in impact fee revenue is a result of commercial connections greater than projected in FY 2007-08 discussed above and a lower projected growth rate for FY 2008-09. In FY 2007-08 the projected growth rate was 400 EDUs and for FY 2008-09 the projected growth rate is 312 EDUs. REVENUE REQUIREMENTS Growth-related potable water system improvements are managed through the PWSDIF Fund. These improvements include new potable water reservoirs, pump stations, water mains and wells that are required to meet the demands of new customers. The following table is a comparative summary of expenditures for the PWSDIF Fund. Budgeted amounts for FY 2007-08 are compared to the projected expenses for FY 2008-09 used in the financial analysis: _9_ DRAFT as of 4/01/08 FY 2007-2008 FY 2008-2009 Change Expenditures Budget Projections Increase(1: fleas ) Capital Improvements $ 1,570,000 $ 570,000 S :1,000.000 Debt Service $ 631,920 $ 637,646 $ 5,726 Total $ 2,201,920 $ 1,207,646 ( S 994,274 The estimated decrease in capital improvements is a result of reduced growth and the completion of growth-related projects. Additional growth-related improvements will not be constructed until required and demands of future customers are imminent. The capital improvements for FY 2008-09 include one water main installation project and one water main oversizing project. These projects will meet the demands of future development by providing additional water supply and fire flow capacity. The debt service payments are pursuant to the repayment schedule provided by the bond underwriters. Projected expenditures in the PWSDIF Fund are proposed to be funded with Series 2003 bond proceeds, cash reserves generated from impact fees and interest income. PREFERRED FINANCIAL SCENARIO Prior to developing financial forecasts, financial considerations were evaluated relating to significant short and long term capital expenditures, the Utility's existing cash reserves, existing outstanding debt, proposed future debt and the related debt service payments. To arrive at a Preferred Financial Scenario, the goals of the Commission were to ensure that all existing rate setting policies were met, cash reserves were utilized to minimize future debt and proposed rate increases would not result in rate shock. A key component in the rate setting process is the calculation of the debt service coverage ratio. A 1.3 debt service coverage ratio was established by Council policy with the adoption of Resolution No. (R)05- 09. The Commission's finance subcommittee and Utility Staff evaluated different financial scenarios prior to forwarding a recommendation to the Commission. With regard to the Preferred Financial Scenario, the following are key assumptions used to develop the financial projections. The entire set of assumptions may be found in Appendix A. • Annual growth is estimated at 250 new connections annually which equates to 312 EDUs for FY 2008-09. Projected growth for future years has been estimated at 320 new connections annually which equates to 400 EDUs. • The Utility will use cash reserves to fund existing system capital improvements in FY 2008-09 and FY 2009-10. - 10- • DRAFT as of 4/01/08 • The Utility will finance future existing system capital improvements beginning in FY 2010-11. • It is assumed the Utility will not finance future growth related capital improvements. • The El Conquistador Golf Courses (36 holes) will be removed from groundwater by October 2008. • Debt service for CAP water development begins in FY 2010-11. • Debt service for the proposed Municipal Operations Center begins in FY 2008-09. • Projected operating costs in FY 2008-09 are similar to the Utility's budget request. Future years include 2.5% annual inflation after one time expenditures have been deducted. • Significant cost increases due to potential electric rate increases and increases in reclaimed water costs under the Tucson IGA. • Projected operating costs for direct delivery of CAP water begin in January 2013. • The Potable Water System Development Impact Fees were increased to $2,567 per EDU. These fees are not proposed to increase within the 5 year projection period. • The Alternative Water Resources Development Impact Fees were increased to $1,300 per EDU. This increase represents the first of five incremental increases. The subsequent increases will occur over the next four years. Analysis of the Preferred Financial Scenario indicates that the Enterprise Fund can utilize cash reserves to finance the proposed existing system capital improvements for FY 2008-09 and FY 2009-10 but will need to finance future improvements. When the Utility assumes more debt, the water rates must increase in order to maintain a minimum 1.3 debt service coverage ratio. The Preferred Financial Scenario proposes new debt for the Enterprise Fund in FY 2008-09 and FY 2010-11. The projected rate increases for the base rates and commodity rates begin in FY 2008-09 at 5% followed by 6%, 7%, 8% and 8% for the following four years. The operating and maintenance costs for direct delivery of CAP water will be paid through water rates; however, the capital costs to construct the CAP water delivery system will be funded with revenue derived from Groundwater Preservations Fees and Alternative Water Resources Development Impact Fees The financial projections detailed in the Preferred Financial Scenario for the AWRDIF Fund include assumptions that the second phase of the reclaimed water system will be constructed in FY 2007-08 and 2008-09. This project will be financed with a loan from the Water Infrastructure Finance Authority of Arizona (WIFA). In addition, the repayment of capital costs for the reallocation of 3,557 AF of CAP water will be funded through the AWRDIF .Fund. These payments for the reallocation began in FY 2007-08 and continue through FY 2011-12. Construction of the CAP water delivery system will be managed through the AWRDIF Fund. It is estimated that debt service for this project will begin in FY 2010-11. To meet the revenue requirements of this Fund, it has been assumed that the Groundwater Preservation Fees will increase annually for the five year projection period and that the Alternative Water Resources Development Impact Fees will increase over a five year period beginning in FY 2007-08 pursuant to Ordinance No. (0) 07-32 which was adopted in 2007. The financial projections detailed in the Preferred Financial Scenario for the PWSDIF Fund include assumptions for growth related capital improvements as detailed in the Potable - 11 - DRAFT as of 4/01/08 Water System Master Plan adopted by the Town Council in 2006. In order to pace water infrastructure construction with new growth demands, some of these projects have been delayed over the last several years resulting from a growth rate slower than projected. As such, there are 2003 bond proceeds remaining to fund the capital improvements for FY 2008- 09 and FY 2009-10. The Potable Water System Development Impact Fees were increased pursuant to Ordinance No. (0) 07-31 adopted in 2007. The projections for the Enterprise Fund, AWRDIF Fund and the PWSDIF Fund were combined to evaluate the overall debt service coverage at the end of each fiscal year. Analysis indicates that, under the Preferred Financial Scenario, the Utility will meet the debt service coverage requirement established by the Mayor and Council Water Polices and Bond Covenants for all five years. Proformas for the Preferred Financial Scenario may be found in Appendix B. RECOMMENDATION ON WATER RATES, FEES & CHARGES After reviewing the analysis of the three Funds and their respective revenue requirements for the next five years, the Water Utility Commission is recommending: • Increase the base rates for both the potable and reclaimed water rates by 5%. • Increase the commodity rates for all 4 tiers by 5% for the potable water rates. • Increase the commodity rate for the reclaimed rates by 5%. • The construction rate for potable water will continue to be $1.00 greater than the highest tiered rate and will increase from $6.00 to $6.25 per 1,000 gallons. • The construction rate for reclaimed water will increase by 5% and will remain equal to the reclaimed commodity rate. • The water use contained within specific tiers is proposed to change to conform to generally accepted rate setting practices on the following meter sizes: 3/4 x 3/4, 1, 11/2, 3, 6 & 8 inch meters. • Increase the Groundwater Preservation Fee by $0.15, from $0.40 to $0.55 per 1,000 gallons for the potable water customers. • Increase the Groundwater Preservation Fee by $0.05, from $0.25 to $0.30 per 1,000 gallons for the reclaimed water customers. • Increase the existing meter installation fees to recover labor and material costs. • Establish a"convenience fee" for processing credit card transactions by telephone. The detailed schedule of the proposed water rates may be found in Appendix C. The proposed changes for meter installation fees and convenience fees may be found in Appendix D. The following table illustrates the proposed water rate changes for a single family residential customer with a 5/8 x 3/4 inch water meter. Other water providers in the region are included for comparison. - 12 - DRAFT as of 4/01/08 Tier 1 Tier 2 Tier 3 Tier 4 Water Provider Monthly Cost Per Cost Per Cost Per Cost Per Base Rate 1,000 Gals. 1,000 Gals. 1,000 Gals. 1,000 Gals. Oro Valley Current 13.25 2.08 2.81 3.76 5.00 Oro Valley Proposed 13.91 2.18 2.95 3.95 5.25 Metro Water 13.76 2.19 3.43 4.33 5.76 Marana Water 14.00 2.15 3.00 3.90 4.80 Tucson Water -Current 5.42 1.57 5.48 7.75 10.76 Tucson Water-Proposed 5.52 1.65 6.06 8.59 11.98 Oro Valley Water, Tucson Water and Metro Water no longer include water usage in their base rates; however, Marana Water includes 1,000 gallons. Oro Valley, Metro and Marana all base their rates on 1,000 gallons. Tucson Water's commodity rates are based on the use of 100-cubic feet which is the equivalent of 748 gallons. To simplify the comparison, the rates for Tucson Water have been converted to represent the charge for 1�000 gallons. For P g the most part, the tiered rate structures for all the Water Utilities are similar. A table providing proposed rates for all Oro Valley Water Utility meter sizes may be found in Appendix C. Appendix C also contains tables that calculate the dollar increase and the percentage increase that a customer would experience on a monthly bill .under the proposed rates. Monthly bill amounts are calculated in 1,000 gallon increments for the 5/8 x 3/4 inch meters and a variety of increments for larger meter sizes. For comparison purposes, the following table provides a calculation of a monthly bill amount for a single family residential customer with a 5/8 x 3/4 inch meter for the water utilities surrounding the Oro Valley Water Utility service area. Direct comparison of raw base rates and commodity rates is less effective because of the varying rate structures of each utility. A better comparison is to calculate the cost for specific consumption levels during a summer month. Please note that these charges only reflect water use fees and specifically exclude taxes, Groundwater Preservation Fees and similar renewable water resource fees charged by other water providers. Cost for Cost for Cost for Cost for Water Utility 7,000 Gallons 10,000 Gallons 25,000 Gallons 40,000 Gallons Oro Valley-Current 27.81 36.24 86.94 153.26 _ Oro Valley- Proposed 29.17 38.02 _ 91.27 _ 160.92 Metro Water 29.09 35.66 89.13 165.52 Marana Water 26.90 33.35 82.85 150.35 Tucson Water-Current 16.41 21.12 106.22 243.54 Tucson Water-Proposed 17.07 22.02 116.10 268.68 A typical single family residential customer averages 9,000 gallons of water per month over the course of one year. Based on this water use, they would experience an increase of$1.64 per month for water used and an increase of$1.35 for Groundwater Preservation Fees. The total monthly increase for 9,000 gallons of water used in a month would be $2.99. This - 13 - • DRAFT as of 4/01/08 represents an 8.1% increase of which 4.4% is for water use and 3.7% is for the GPF. Each individual customer's increase in their monthly bill will depend on the volume of water they use. Tables that calculate the dollar increase and the percentage increase that a customer would experience on a monthly bill under the proposed rates may be found in Appendix C. The proposed increase in the Groundwater Preservation Fees (GPF) will help repay the debt on the reclaimed water system, the capital charges associated with the reallocation of 3,557 AF of CAP water and ultimately, repay the debt for the costs to construct the CAP water delivery system. It is proposed that the GPF be increased gradually over a five year period. In keeping with the Town Council's direction in prior years, the reclaimed water customers will pay a reduced rate for the GPF. OTHER SERVICE FEES & CHARGES METER INSTALLATION FEES There are currently over 18,000 water meters in the water distribution system. Water meters are the equipment that measures the volume of water used in order to bill each customer for their specific water use. Water sales revenue represents 93% of the total revenue collected for the Enterprise Fund. This amount does not include Groundwater Preservation Fees and Impact Fees that are accounted for in separate Funds. The Utility is also proposing to implement Automated Meter Reading (AMR) technology in FY 2008-09. As new meters are purchased by developers, the meters installed will be equipped with AMR technology. The additional cost for this equipment will be paid by new development at the time the meter is purchased. With regard to meter replacements, the Utility will absorb the additional cost of the AMR equipment. It is estimated that increased revenue from accurately functioning meters will offset the cost of the AMR equipment. Full implementation of AMR will take many years to accomplish. The number of meters that can be replaced and/or retro-fitted with AMR equipment will be dependent on the available funds in any given year. AMR technology is currently being used by the City of Tucson Water Dept., Metropolitan Domestic Water Improvement District and the Town of Marana Water Dept. The use of AMR technology will provide the Utility the ability to provide improved customer service, assist with water conservation measures and eventually reduce labor costs. Appendix D contains a proposed schedule of meter installation fees with AMR equipment and with conventional equipment. Both options are being provided to the Council for their consideration. Regardless of which meter is installed, the meter installation fees need to be increased to recover the labor and material costs related to meter installations. - 14- ' i I DRAFT as of 4/01/08 CONVENIENCE FEES Earlier this year, the Water Utility began accepting credit cards as a form of payment for monthly water bills. Payment by credit cards was implemented after many requests from our customers over the past 2 years. The credit card vendors charge the Utility a fee of 1.8% of each credit card transaction amount. The Utility proposes to use the revenue from late fees to offset the transaction fees. Some of the credit card vendors (Visa/MasterCard) do not allow the merchant to recover that transaction fee if the card is presented in person. However, they have no policies with regard to credit card transactions that are completed by telephone. The Utility Staff have found that credit card transactions completed over the telephone take them approximately 8 minutes and is 3 to 4 times longer than the transactions completed in person. When a credit card is presented in person, the card is swiped and most of the work is done electronically. When the transaction occurs over the telephone, all of the work is performed manually. In order to recover some of the cost for the convenience to be able to pay by telephone, the Utility is recommending that a Convenience Fee of$1.50 be established for credit card transactions completed by telephone. The fee is detailed in Appendix D. No other adjustments to service fees and charges are necessary at this time; however, the Commission recommends that the service fees and charges continue to be reviewed on an annual basis. - 15 - DRAFT as of 4/01/08 ALTERNATE FINANCIAL SCENARIO Appendix E presents an Alternate Financial Scenario to allow for a comparison with the Preferred Financial Scenario. Both scenarios used identical assumptions for growth, operating costs and debt service. The differences between the two scenarios are the rate increases that will generate the needed revenue. The proposed increases to the GPF are the same in both scenarios. Given the downturn in economic conditions, the Water Utility Commission and Utility Staff wanted to provide an option for the Council to consider with regard to water rates. The Alternate Financial Scenario proposes a 2.5% rate increase for the base rates and the commodity rates in FY 2008-09 rather than the 5.0% rate increase that is proposed in the Preferred Financial Scenario. The following is a comparison between the Preferred Financial Scenario and the Alternate Financial Scenario for proposed rate increases, GPF increases, the total financial impact and the projected monthly bill for a single family residential customer using 9,000 gallons of water per month. Preferred Financial Scenario FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 Water Rates 4.4% 5.3% 5.9% 6.5% 6.3% GPF 3.7% 4.5% 5.1% 5.5% 0.0% Total Impact 8.1% 9.8% 11.0% 12.0% 6.3% _ Monthly Bill $40.02 $43.93 $48.77 $54.65 $58.07 _ Monthly Increase $2.99 $3.91 $4.84 $5.88 $3.42 Alternate Financial Scenario FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 Water Rates 2.2% 6.1% 5.9% 9.0% 6.3% GPF 3.7% 4.6% 5.2% 5.6% 0.0% Total Impact 5.9% 10.7% 11.1% 14.6% 6.3% Monthly Bill $39.20 $43.40 $48.23 $55.25 $58.75 Monthly Increase $2.17 $4.20 $4.83 $7.02 $3.50 Both the Preferred Financial Scenario and the Alternate Financial Scenario meet all revenue requirements and debt service coverage requirements. The Alternate Financial Scenario - 16- i DRAFT as of 4/0 1/08 proposes a lower rate increase in FY 2008-09; however, it does not minimize potential rate shock in future years. The Preferred Financial Scenario proposes levelized rate increases over the 5 year projection period to minimize potential rate shock. CONCLUSION The Commission presents this Water Rates Analysis Report for the review and consideration of the Mayor and Council. The Commission and Water Utility Staff are available to discuss this report in greater detail at Council's request. Utility Staff are planning to request Council's approval of a Notice of Intent on April 16, 2008 and approval of any rate increases at a Public Hearing on May 21, 2008. The Oro Valley Water Utility Commission is proud to serve the Town of Oro Valley, it citizens and the customers of its water utility. The Commission extends their appreciation to the Mayor and Council for their consideration and guidance and looks forward to their continued direction. - 17- PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR ENTERPRISE FUND Growth FY 08-09: 250 new connections for water rates (based on current housing trends) FY 09-10, 10-11, 11-12 & 12-13: 320 new connections for water rates (based on Homebuilding Forecast by John Strobeck, Bright Future Business Consultants, 2007) Water Rate Structure 4 Tiers—existing rate structure; changes to usage allowed in some of the tiers to bring into conformance with AWWA capacity ratios. Water Rate Increases FY 08-09 = 5%, FY 09-10 = 6%, FY 10-11 =7%, FY 11-12 = 8% and FY 12-13 = 8% (same increases in base& commodity rates) Construction Water Rate $1.00 more than Tier 4 in each year Potable GPF Rates (cost per 1,000 gallons) FY 08-09 = $0.55, FY 09-10 = $0.75, FY 10-11 =$1.00, FY 11-12 = $1.30 and FY 12-13 = $1.30 Reclaimed GPF Rates (cost per 1,000 gallons) FY 08-09 =$0.30, FY 09-10 = $0.40, FY 10-11 = $0.50, FY 11-12 = $0.80 and FY 12-13 = $0.80 Water Use Trends Used same water use trends as those in CY 2007. The average monthly water use for a residential customer with a 5/8 x 3/4 inch water meter dropped to 9,000 gallons per month in CY 2007 from 10,000 gallons in CY 2006. For this analysis 9,000 gallons were used as the average monthly water use. Other Revenue Based on FY 08-09 proposed budget. Did not project increases as misc. charges fluctuate (NSF fees, reconnect fees, sewer billing, stormwater billing, plan review) Beginning Cash Balance Refer to Beginning Cash Balance Worksheet. Interest Income The average interest rate for the Local Government Investment Pool over the past two years is 4.57%. Based on recent trends, the interest rate in FY 08-09 is 3.5% and 4.0% for all remaining years. (refer to Interest Income Worksheets) - ---Personnel Costs Based on Utility's proposed budget for FY 08-09, added 1 new FTE in in all remaining years, annual increases of 6% for COLA/Merit all years Potable O&M Based on Utility's proposed budget for FY 08-09; 2.5% inflation for all remaining years. FY 08-09 includes cost increase for Tucson Electric Power's proposed rate increase. Reclaimed O&M Based on Utility's proposed budget for FY 08-09; FY 08-09 begin serving 2 El Conquistador golf courses with reclaimed, water purchased increases by 1,000 AF, 2.5% inflation for all remaining years. A-1 PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR ENTERPRISE FUND t: (continued) CAP Capital Costs Based on 10,305 AF at rate schedule revised by CAP 8/2/07. CAP Treatment & Delivery Costs Assumed that direct delivery of CAP water will begin in January 2013. Costs estimated by P. Saletta using data from Carollo Study dated July 2007 CAP Recharge Costs Based on rate schedule revised by CAP 8/2/07 as follows: - - --FY 08-09=4,000 AF FY 09-10=4,000 AF FY 10-11=4,000 AF FY 11-12=2,500 AF No recharge in FY 12-13 when CAP deliveries begin. CAGRD Costs Based on S. Seng worksheet and rate schedule recommended by CAP 9/20/07. Debt Service P&I debt service for 1999-2003 bonds taken from amortization schedules provided by Stone &Youngberg (S&Y). P&I debt service for 2003 Sr. Lien Bonds taken from amortization schedules provided by S&Y. P&I debt service for 2005 Excise Tax Bonds taken from amortization schedule provided by S&Y. P&I debt savings for 2007 Refunding taken from schedules provided by S&Y. P&I debt service for proposed 2008 Excise Tax Bonds is an estimated annual payment for the Water Utility's portion of the Municipal Operations Center. Information was provided by Stacey Lemos, Finance Director and Stone & Youngberg. P&I debt service for proposed 2010 Sr. Lien Bonds was estimated by S. Seng using $7,000,000 at 5.0% for 20 years. Debt Service Coverage Established at 1.30 by Mayor& Council Water Policies Capital Improvements Projects are identified in 5-Year CIP and Potable Water System Master Plan. A-2 PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR AWRDIF FUND Growth FY 08-09: 250 new connections for water rates, 312 EDUs for impact fees (250 x 1.25 =312) (based on current housing trends) FY 09-10, 10-11, 11-12 & 12-13: 320 new connections for water rates, 400 EDUs for impact fees (320 x 1.25 =400) (based on Homebuilding Forecast by John Strobeck, Bright Future Business Consultants, 2007) AWRD Impact Fees Increase to $5,182 per EDU phased-in over 5 years, Ordinance No. (0) 07-32 Revenue FY 08-09 revenue derived from 78 EDUs at $1,300 plus 234 EDUs at $2,270 FY 09-10 revenue derived from 100 EDUs at $2,270 plus 300 EDUs at $3,240 FY 10-11 revenue derived from 100 EDUs at $3,240 plus 300 EDUs at $4,210 FY 11-12 revenue derived from 100 EDUs at $4,210 plus 300 EDUs at $5,182 FY 12-13 revenue derived from 400 EDUs at $5,182 Potable GPF Rates (cost per 1,000 gallons) FY 08-09 = $0.55, FY 09-10= $0.75, FY 10-11 =$1.00, FY 11-12 = $1.30 and FY 12-13 = $1.30 Reclaimed GPF Rates (cost per 1,000 gallons) FY 08-09 =$0.30, FY 09-10 = $0.40, FY 10-11 = $0.50, FY 11-12 = $0.80 and FY 12-13 = $0.80 Water Use Trends Used same water use trends as those in CY 2007. The average monthly water use for a residential customer with a 5/8 x 3/4 inch water meter dropped to 9,000 gallons per month in CY 2007 from 10,000 gallons in CY 2006. For this analysis 9,000 gallons were used as the average monthly water use. Beginning Cash Balance Refer to Beginning Cash Balance Worksheet. Interest Income The average interest rate for the Local Government Investment Pool over the past two years is 4.57%. Based on recent trends, the interest rate in FY 08-09 is 3.5% and 4.0% for all remaining years. (refer to Interest Income Worksheets) Debt Service P&I debt service for 2003 bonds (reclaimed phase 1) taken from amortization schedules provided by Stone & Youngberg. P&I debt service for 2007 WIFA loan (reclaimed phase 2) estimated by S. Seng using $5,000,000 at 3.536% interest over 20 years. P&I debt service for CAP project estimated by Stone & Youngberg with project costs identified in the Carollo Study dated July 2007 Debt service for reallocation of 3,557 AF of CAP water was provided by CAWCD. Reclaimed Capital Improvements Projects are identified in 5-Year CIP. A-3 PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR PWSDIF FUND Growth FY 08-09: 250 new connections for water rates, 312 EDUs for impact fees (250 x 1.25 = 312) (based on current housing trends) FY 09-10, 10-11, 11-12 & 12-13: 320 new connections for water rates, 400 EDUs for impact fees (320 x 1.25 =400) (based on Homebuilding Forecast by John Strobeck,Bright Future Business Consultants, 2007) PWSD Impact Fees Increase impact fees to $2,567 per EDU effective 10/01/07, Ordinance No. (0) 07-31. Revenue FY 08-09 revenue derived from 312 EDUs at at $2,567 Revenue for all remaining years derived from 400 EDUs at $2,567. Series 2003 bonds are completely used by end of FY 09-10 Beginning Cash Balance Refer to Beginning Cash Balance Worksheet. Interest Income The average interest rate for the Local Government Investment Pool over the past two years is 4.57%. Based on recent trends, the interest rate in FY 08-09 is 3.5% and 4.0% for all remaining years. (refer to Interest Income Worksheets) Debt Service P&I debt service for 2003 bonds (expansion related projects) taken from amortization schedules provided by Stone & Youngberg. No further financing is projected. Capital Improvements Capital projects (growth related) are identified in the Potable Water System Master Plan and the 5-Year CIP. 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O Q F-- COOO ct CO_ N F- V� W J ct ,- r- N Z W co < -J U `- N CO d' 0 W tec m w 0 w F- 0 0 0 0 (Di 0 F- F- C) I 0 0 0 0 cn Q Z Z F- 0 0 0 O W = w 0 0 o Z o 0 0 0 .J V W J0 0 0 0 m re U) Q Ln 0 Ln o < 0 < 0 (� �- cN C-8 Oro Valley Water Utility Proposed Meter Installation Fees Proposed Meter Fees Including AMR Technology Meter Size Meter Type Current Fees Proposed Fees Amount of Increase 5/8 x 3/4 standard $ 150.00 $ 247.00 $ 97.00 3/4 x 3/4 standard $ 175.00 $ 251.00 $ 76.00 1 standard $ 200.00 $ 319.00 $ 119.00 1.5 standard $ 390.00 $ 750.00 $ 360.00 1.5 irrigation (turbo) $ 560.00 $ 1,000.00 $ 440.00 2 standard $ 560.00 $ 918.00 $ 358.00 2 irrigation (turbo) $ 550.00 $ 1,258.00 $ 708.00 2 high use (compound) $ 1,365.00 $ 1,760.00 $ 395.00 3 irrigation (turbo) $ 875.00 $ 1,530.00 $ 655.00 3 high use (compound) $ 1,700.00 $ 2,200.00 $ 500.00 4 irrigation (turbo) $ 1,600.00 $ 2,838.00 $ 1,238.00 4 high use (compound) $ 2,750.00 $ 3,537.00 $ 787.00 6 irrigation (turbo) $ 3,240.00 $ 4,662.00 $ 1,422.00 6 high use (compound) $ 4,925.00 $ 6,360.00 $ 1,435.00 8 irrigation (turbo) T & M $ 6,473.00 N/A Meter installation fees are paid by developers at the time a new meter is purchased. Meter installation fees are subject to 8.1% sales tax. The proposed fees include the cost of meter plus labor costs to install. Detailed information on each meter size may be found on Page D-2 Proposed Meter Fees Excluding AMR Technology Meter Size Meter Type Current Fees Proposed Fees Amount of Increase 5/8 x 3/4 standard $ 150.00 $ 150.00 $ - 3/4 x 3/4 standard $ 175.00 $ 175.00 $ - 1 standard $ 200.00 $ 200.00 $ - 1.5 standard $ 390.00 $ 610.00 $ 220.00 1.5 irrigation (turbo) $ 560.00 $ 860.00 $ 300.00 2 standard $ 560.00 $ 778.00 $ 218.00 2 irrigation (turbo) $ 550.00 $ 1,118.00 $ 568.00 2 high use (compound) $ 1,365.00 $ 1,620.00 $ 255.00 3 irrigation (turbo) $ 875.00 $ 1,390.00 $ 515.00 3 high use (compound) $ 1,700.00 $ 2,060.00 $ 360.00 4 irrigation (turbo) $ 1,600.00 $ 2,698.00 $ 1,098.00 4 high use (compound) $ 2,750.00 $ 3,397.00 $ 647.00 6 irrigation (turbo) $ 3,240.00 $ 4,522.00 $ 1,282.00 6 high use (compound) $ 4,925.00 $ 6,220.00 $ 1,295.00 8 irrigation (turbo) T & M $ 6,333.00 N/A D-1 Oro Valley Water Utility Meter Installation Costs Total Labor Total Total Meter Personnel Hours to Cost Labor Labor& Meter Size Meter Type Meter AMR Equip. Costs Required Install Per Hour Costs Materials 5/8 x 3/4 standard $ 92.00 $ 140.00 $ 232.00 1 0.50 $ 30.00 $ 15.00 $ 247.00 3/4 x 3/4 standard $ 96.00 $ 140.00 $ 236.00 1 0.50 $ 30.00 $ 15.00 $ 251.00 1 standard $ 149.00 $ 140.00 $ 289.00 1 1.00 $ 30.00 $ 30.00 $ 319.00 1.5 standard $ 550.00 $ 140.00 $ 690.00 2 1.00 $ 30.00 $ 60.00 $ 750.00 1.5 irrigation(turbo) $ 800.00 $ 140.00 $ 940.00 2 1.00 $ 30.00 $ 60.00 $ 1,000.00 2 standard $ 688.00 $ 140.00 $ 828.00 2 1.50 $ 30.00 $ 90.00 $ 918.00 2 irrigation(turbo) $1,028.00 $ 140.00 $1,168.00 2 1.50 $ 30.00 $ 90.00 $ 1,258.00 2 high use(compound) $1,530.00 $ 140.00 $1,670.00 2 1.50 $ 30.00 $ 90.00 $ 1,760.00 3 irrigation(turbo) $1,270.00 $ 140.00 $1,410.00 2 2.00 $ 30.00 $ 120.00 $ 1,530.00 3 high use(compound) $1,940.00 $ 140.00 $2,080.00 2 2.00 $ 30.00 $ 120.00 $ 2,200.00 4 irrigation(turbo) $2,428.00 $ 140.00 $2,568.00 3 3.00 $ 30.00 $ 270.00 $ 2,838.00 4 high use(compound) $3,127.00 $ 140.00 $3,267.00 3 3.00 $ 30.00 $ 270.00 $ 3,537.00 6 irrigation(turbo) $3,982.00 $ 140.00 $4,122.00 4 4.50 $ 30.00 $ 540.00 $ 4,662.00 6 high use(compound) $5,680.00 $ 140.00 $5,820.00 4 4.50 $ 30.00 $ 540.00 $ 6,360.00 8 irrigation(turbo) $5,613.00 $ 140.00 $5,753.00 4 6.00 $ 30.00 $ 720.00 $ 6,473.00 Assumptions: Sensus Meter&AMR equipment costs quoted by Dana Kepner. Average meter reader labor is$26.71 per hour including 33%benefits. Rounded labor costs to$30.00 per hour to include costs for gasoline, uniforms, phones,&administration. D-2 • . Oro Valley Water Utility Convenience Fees Credit Card Transactions by Telephone Current Convenience Fee: N/A Proposed Convenience Fee: $1.50 Supporting information may be found on Page D-4 D-3 Credit Card Transactions with Customer Present Task Time: 2 minutes Swipe card in machine Follow directions on screen If direction on screen asks, enter last 4 digits of credit card#, ENTER Key in payment amount, do not use decimal point, ENTER Press YES for second customer receipt *YES/ENTER is large Green Key at bottom of pad * NO/Cancel is large Yellow key at bottom of pad If tax question appears on screen always use 0 for No Tax Have customer sign MERCHANT COPY (initial on back) Give customer the CUSTOMER COPY with your initials on back Enter payment and authorization code in NOTES Paper clip Merchant Copy to payment stub or credit card payment form Leave payment stub with credit card receipt in basket Credit Card Transactions by Telephone Task Time: 6- 8 minutes Locate customer account in system Fill out credit card payment form *Always get the credit card billing ADDRESS and ZIP CODE Ask customer to stay on the line until payment has been processed . Enter credit card number, ENTER Key in expiration date (MMYY), ENTER Screen will say"Take Imprint of Card", Press ENTER Press 0, for NO for no card present If asked for V Code—this is the 3 or 4 digit (security#) on back of credit card, ENTER Key in$ amount of payment, Enter When screen asks for address it means the credit card billing address (NUMBERS ONLY) ENTER Key in credit card billing zip code, ENTER Screen will say DIALING, then EXACT MATCH, OR Address Zip Mismatch Capture? Yes or No -ALWAYS press YES Press NO for 2nd receipt Return to customer on phone and give them the Authorization# on CC receipt Enter payment and authorization code in NOTES Initial back of Merchant Copy and clip to credit card payment form Leave payment stub with credit card receipt in basket D-4 ALTERNATE FINANCIAL SCENARIO ASSUMPTIONS FOR ENTERPRISE FUND Growth FY 08-09: 250 new connections for water rates (based on current housing trends) FY 09-10, 10-11, 11-12 & 12-13: 320 new connections for water rates (based on Homebuilding Forecast by John Strobeck,Bright Future Business Consultants, 2007) Water Rate Structure 4 Tiers—existing rate structure; changes to usage allowed in some of the tiers to bring into conformance with AWWA capacity ratios. Water Rate Increases FY 08-09 =2.5%, FY 09-10= 7%, FY 10-11 =7%, FY 11-12 = 11% and FY 12-13 = 8% (same increases in base & commodity rates) Construction Water Rate $1.00 more than Tier 4 in each year Potable GPF Rates (cost per 1,000 gallons) FY 08-09 = $0.55, FY 09-10 = $0.75, FY 10-11 =$1.00, FY 11-12 =$1.30 and FY 12-13 = $1.30 Reclaimed GPF Rates (cost per 1,000 gallons) FY 08-09=$0.30, FY 09-10= $0.40, FY 10-11 = $0.50, FY 11-12 = $0.80 and FY 12-13 = $0.80 Water Use Trends Used same water use trends as those in CY 2007. The average monthly water use for.a residential customer with a 5/8 x 3/4 inch water meter dropped to 9,000 gallons per month in CY 2007 from 10,000 gallons in CY 2006. For this analysis 9,000 gallons were used as the average monthly water use. Other Revenue Based on FY 08-09 proposed budget. Did not project increases as misc. charges fluctuate (NSF fees, reconnect fees, sewer billing, stormwater billing, plan review) Beginning Cash Balance Refer to Beginning Cash Balance Worksheet. Interest Income The average interest rate for the Local Government Investment Pool over the past two years is 4.57%. Based on recent trends, the interest rate in FY 08-09 is 3.5% and 4.0% for all remaining years. (refer to Interest Income Worksheets) Personnel Costs Based on Utility's proposed budget for FY 08-09, added 1 new FTE in in all remaining years, annual increases of 6% for COLA/Merit all years Potable O&M Based on Utility's proposed budget for FY 08-09; 2.5% inflation for all remaining years. FY 08-09 includes cost increase for Tucson Electric Power's proposed rate increase. Reclaimed O&M Based on Utility's proposed budget for FY 08-09; FY 08-09 begin serving 2E1 Conquistador golf courses with reclaimed, water purchased increases by 1,000 AF, 2.5% inflation for all remaining years. E-1 ALTERNATE FINANCIAL SCENARIO ASSUMPTIONS FOR ENTERPRISE FUND (continued) CAP Capital Costs Based on 10,305 AF at rate schedule revised by CAP 8/2/07. CAP Treatment & Delivery Costs Assumed that direct delivery of CAP water will begin in January 2013. Costs estimated by P. Saletta using data from Carollo Study dated July 2007 CAP Recharge Costs Based on rate schedule revised by CAP 8/2/07 as follows: FY 08-09=4,000 AF FY 09-10=4,000 AF FY 10-11=4,000 AF FY 11-12=2,500 AF No recharge in FY 12-13 when CAP deliveries begin. CAGRD Costs Based on S. Seng worksheet and rate schedule recommended by CAP 9/20/07. Debt Service P&I debt service for 1999-2003 bonds taken from amortization schedules provided by Stone &Youngberg (S&Y). P&I debt service for 2003 Sr. Lien Bonds taken from amortization schedules provided by S&Y. P&I debt service for 2005 Excise Tax Bonds taken from amortization schedule provided by S&Y. P&I debt savings for 2007 Refunding taken from schedules provided by S&Y. P&I debt service for proposed 2008 Excise Tax Bonds is an estimated annual payment for the Water Utility's portion of the Municipal Operations Center. Information was provided by Stacey Lemos, Finance Director and Stone & Youngberg. P&I debt service for proposed 2010 Sr. Lien Bonds was estimated by S. Seng using $7,000,000 at 5.0% for 20 years. Debt Service Coverage Established at 1.30 by Mayor& Council Water Policies Capital Improvements Projects are identified in 5-Year CIP and Potable Water System Master Plan. E-2 ALTERNATE FINANCIAL SCENARIO ASSUMPTIONS FOR AWRDIF FUND Growth FY 08-09: 250 new connections for water rates, 312 EDUs for impact fees (250 x 1.25 = 312) (based on current housing trends) FY 09-10, 10-11, 11-12 & 12-13: 320 new connections for water rates, 400 EDUs for impact fees (320 x 1.25 =400) (based on Homebuilding Forecast by John Strobeck, Bright Future Business Consultants, 2007) AWRD Impact Fees Increase to $5,182 per EDU phased-in over 5 years, Ordinance No. (0) 07-32 Revenue FY 08-09 revenue derived from 78 EDUs at $1,300 plus 234 EDUs at $2,270 FY 09-10 revenue derived from 100 EDUs at $2,270 plus 300 EDUs at $3,240 FY 10-11 revenue derived from 100 EDUs at $3,240 plus 300 EDUs at $4,210 FY 11-12 revenue derived from 100 EDUs at $4,210 plus 300 EDUs at $5,182 FY 12-13 revenue derived from 400 EDUs at $5,182 Potable GPF Rates (cost per 1,000 gallons) FY 08-09 = $0.55, FY 09-10 = $0.75, FY 10-11 =$1.00, FY 11-12 = $1.30 and FY 12-13 = $1.30 Reclaimed GPF Rates (cost per 1,000 gallons) FY 08-09 =$0.30, FY 09-10 = $0.40, FY 10-11 = $0.50, FY 11-12 = $0.80 and FY 12-13 = $0.80 Water Use Trends Used same water use trends as those in CY 2007. The average monthly water use for a residential customer with a 5/8 x 3/4 inch water meter dropped to 9,000 gallons per month in CY 2007 from 10,000 gallons in CY 2006. For this analysis 9,000 gallons were used as the average monthly water use. Beginning Cash Balance Refer to Beginning Cash Balance Worksheet. Interest Income The average interest rate for the Local Government Investment Pool over the past two years is 4.57%. Based on recent trends, the interest rate in FY 08-09 is 3.5% and 4.0% for all remaining years. (refer to Interest Income Worksheets) Debt Service P&I debt service for 2003 bonds (reclaimed phase 1) taken from amortization schedules provided by Stone &Youngberg. P&I debt service for 2007 WIFA loan (reclaimed phase 2) estimated by S. Seng using $5,000,000 at 3.536% interest over 20 years. P&I debt service for CAP project estimated by Stone & Youngberg with project costs identified in the Carollo Study dated July 2007 Debt service for reallocation of 3,557 AF of CAP water was provided by CAWCD. Reclaimed Capital Improvements Projects are identified in 5-Year CIP. E-3 • ALTERNATE FINANCIAL SCENARIO ASSUMPTIONS FOR PWSDIF FUND Growth FY 08-09: 250 new connections for water rates, 312 EDUs for impact fees (250 x 1.25 = 312) (based on current housing trends) FY 09-10, 10-11, 11-12 & 12-13: 320 new connections for water rates, 400 EDUs for impact fees (320 x 1.25 =400) (based on Homebuilding Forecast by John Strobeck, Bright Future Business Consultants, 2007) PWSD Impact Fees Increase impact fees to $2,567 per EDU effective 10/01/07, Ordinance No. (0) 07-31. Revenue FY 08-09 revenue derived from 312 EDUs at at $2,567 Revenue for all remaining years derived from 400 EDUs at $2,567. Series 2003 bonds are completely used by end of FY 09-10 Beginning Cash Balance Refer to Beginning Cash Balance Worksheet. Interest Income The average interest rate for the Local Government Investment Pool over the past two years is 4.57%. Based on recent trends, the interest rate in FY 08-09 is 3.5% and 4.0% for all remaining years. (refer to Interest Income Worksheets) Debt Service P&I debt service for 2003 bonds (expansion related projects) taken from amortization schedules provided by Stone & Youngberg. No further financing is projected. 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