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HomeMy WebLinkAboutWater Rates Analysis Report - 11/1/2016QOl BEY ARi�o� O ;-- y 9 ' O07"r- VDED �9�d TOWN OF ORO VALLEY WATER UTILITY WATER RATES ANALYSIS REPORT NOVEMBER 2016 TOWN OF ORO VALLEY WATER UTILITY WATER RATES ANALYSIS REPORT NOVEMBER 2016 ORO VALLEY TOWN COUNCIL Satish Hiremath, Mayor Lou Waters, Vice Mayor Joe Hornat, Council Member Rhonda Pina, Council Member Bill Rodman, Council Member Mary Snider, Council Member Steve Solomon, Council Member ORO VALLEY WATER UTILITY COMMISSION Winston Tustison, Chair Anne Campbell, Vice Chair Javier Arriaga, Commission Member Tom Kibler, Commission Member Robert Milkey, Commission Member Sharma Weagle, Commission Member TOWN STAFF Daniel Sharp, Interim Town Manager Stacey Lemos, Finance Director Philip C. Saletta, P.E., Water Utility Director Shirley Kiel, Water Utility Administrator I -1 l 11 1 J TABLE OF CONTENTS SECTION TITLE PAGE Index of Appendices Executive Summary 1 Introduction 4 Growth Rates 5 Water Use Trends 5 Debt Service 6 Debt Service Coverage Requirements 7 Cash Reserve Policy for Operating Fund 8 Operating Fund 8 Revenue Requirements 10 Alternative Water Resources Development Impact Fee Fund 13 Potable Water System Development Impact Fee Fund 14 Preferred Financial Scenario 15 Recommendation on Water Rates, Fees & Charges 15 Service Fees & Charges 18 Conclusion 18 Appendices INDEX OF APPENDICES APPENDIX A. Preferred Financial Scenario Pro Forma A-1 Operating Fund A-2 Groundwater Preservation Fee A-3 Alternative Water Resources Development Impact Fee Fund A-4 Potable Water System Development Impact Fee Fund n A-5 Summary of all Funds B. Rate Schedules & Tables for Bill Comparisons for Preferred Financial Scenario B-1 Tables for Bill Comparisons by Meter Size -Potable B-7 Tables for Bill Comparisons by Meter Size —Reclaimed C. 5-Year Capital Improvement Schedules C-1 Operating Fund C-1 Groundwater Preservation Fee C-2 Alternative Water Resources Development Impact Fee Fund C-2 Potable Water System Development Impact Fee Fund D. Assumptions for Preferred Financial Scenario D-1 Operating Fund D-5 Alternative Water Resources Development Impact Fee Fund D-6 Potable Water System Development Impact Fee Fund TOWN OF ORO VALLEY WATER UTILITY WATER RATES ANALYSIS REPORT NOVEMBER 2016 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. Water rates and charges shall be reviewed annually under Mayor and Town Council Water Policies — II.A.2.b(4). 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 i Oro Valley Water Utility: 7 ➢ Operating Fund ➢ Alternative Water Resources Development Impact Fee Fund (AWRDIF Fund) ➢ Potable Water System Development Impact Fee Fund (PWSDIF Fund) Each fund is individually analyzed with regard to revenue and revenue requirements. The Utility is an enterprise of the Town and generates revenue from rates, fees and charges and does not receive revenue from taxes or other payments from the General Fund. In accordance with policy, the water rates analysis is prepared annually based on the most up-to- date information available for a five year projection period. Although the analysis is for five years, Jany rate increases being considered for approval are only approved for the first year of that five year projection period. The Water Utility Commission has made a recommendation for a Preferred Financial Scenario. Under the Preferred Financial Scenario, the Operating Fund is projected to have an ending cash l balance of $5,582,031 at the end of the five year projection period which meets the cash reserve Jrequirement. In addition, the debt service coverage ratio of 1.3 is met or exceeded. Operational needs and capital improvements are included in the analysis. The Preferred Financial Scenario includes cash funding and new debt to finance capital projects. J The Preferred Financial Scenario also results in financially sound cash balances in the AWRDIF Fund and the PWSDIF Fund. These cash balances will be used to finance capital projects to meet the demands of new growth and development. - 1 - n The Preferred Financial Scenario includes five year projections for each fund and evaluates the impact of future costs and the revenue sources that will be required to meet those costs. The Water Utility Commission and Water Utility Staff have made the following recommendations on water rates in the Preferred Financial Scenario for FY 2016-17: ➢ Increase in the potable water and reclaimed water monthly base rates �j ➢ Increase in the potable water commodity rates J ➢ Increase in the potable construction water rates ➢ No increase in the reclaimed water commodity rate (� J ➢ No increase in the potable water or reclaimed water Groundwater Preservation Fee (GPF) Current and proposed monthly base rates for both potable and reclaimed water use are provided in Table 1 below: Table 1 Meter Size Current Proposed $ ri (in inches) Base Rate Base Rate Increase JI 5/8 x 3/4 14.19 14.62 0.43 3/4 x 3/4 21.29 21.93 1 35.48 36.54 0.64 1.06 1.5 70.95 73.08 2.13 2 113.53 116.94 3.41 3 227.05 233.86 6.81 4 354.77 365.41 10.64 6 709.54 730.83 21.29 8 1135.26 1169.32 34.06 Costpermonth. Current and proposed commodity rates and GPF for each 1,000 gallons used are in Table 2 below: Table 2 Current Customer Classifications Commodity Rate Proposed Commodity Rate $ Increase Single Family Residential Tier 1 2.32 2.34 0.02 Tier 2 3.19 3.25 0.06 Tier 3 4.40 4.53 0.13 Tier 6.05 6.29 0.24 Irrigation JTier 1 2.32 2.34 0.02 Tier 2 3.19 3.25 0.06 Tier 3 4.40 4.53 0.13 Tier 4 6.05 6.29 0.24 Commercial 2.32 2.34 0.02 Master Metered Multi -Family Residential 2.32 2.34 0.02 7 Turf 2.32 2.34 0.02 JConstruction 7.05 7.29 0.24 All Reclaimed Classes 2.27 2.27 0.00 l Groundwater Preservation Fee - Potable 0.90 0.90 0.00 JI Groundwater Preservation Fee - Reclaimed 0.47 0.47 0.00 1 Cost per 1,000 gallons -2- There is a tiered commodity rate structure based upon meter size for potable water for single family residential and irrigation classifications to encourage water conservation. There is no tiered rate structure for commercial, multi -family, construction water or reclaimed water classifications. Multi- family and commercial customers have separate irrigation meters that have a tiered rate structure. The financial impact of the proposed rates for a residential customer using 8,000 gallons of water is an increase of $0.63 per month. This is a 1.5% increase in the current average monthly water bill of $40.82. The average commercial customer with a 2-inch meter using 57,000 gallons of water will experience a $4.55 increase per month. This is a 1.5% increase in the current average monthly water bill of $297.07 l J Tables providing the financial impact to all customer classifications by meter size may be found in Appendix B. f 1 1 : The Water Utility presents this Water Rates Analysis Report for the review and consideration of the Mayor and Council. The Oro Valley Water Utility Commission and Water Utility Staff are j� recommending approval of the Preferred Financial Scenario. The Water Utility Commission and L�J Utility Staff are dedicated to serving the Town of Oro Valley and the customers of its water utility. ll I -3- TOWN OF ORO VALLEY WATER UTILITY WATER RATES ANALYSIS REPORT NOVEMBER 2016 n Introduction I The Oro Valley Water Utility was established in 1996 as a self-supporting enterprise of the Town. The Utility is comprised of three separate funds that have been established for specific purposes. The Funds are as follows: ➢ Operating Fund 7 ➢ Alternative Water Resources Development Impact Fee Fund ➢ Potable Water System Development Impact Fee Fund The Operating Fund is the primary fund for the Utility. Revenue for this fund includes water sales, service fees, miscellaneous charges and interest income. The Utility does not receive revenue from taxes or other payments from the Town General Fund. 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. The Utility pays the General Fund for services received including finance, human resources, fleet services, information technology, legal, insurance and rental of office space. Groundwater Preservation Fee (GPF) revenue and expenditures are accounted for within the Operating Fund. The Alternative Water Resources Development Impact Fee Fund (AWRDIF) was established in 1996 i to manage capital expenditures related to alternative water resources including reclaimed water and Central Arizona Project (CAP) water. Revenue for this fund is received from impact fees collected at the time water meters are purchased and from interest income. Expenditures include capital repayment obligation charges for the Town's CAP allotment and infrastructure and J associated debt service to deliver CAP water to the Town for future growth and development. The Potable Water System Development Impact Fee Fund (PWSDIF) was established in 1996 to manage capital expenditures related to expansion or growth -related potable water capital projects and related debt service. Revenue for this fund is received from impact fees collected at the time water meters are purchased and from interest income. Expenditures may include wells, pump stations, reservoirs and mains for the potable water system required to meet the demands of future growth and development. The revenue and expenditures of all three funds are combined to determine if the Utility meets the debt service coverage requirement established in the Mayor and Town Council Water Policies and current bond covenants. Otherwise, each fund is independent with regard to revenue and expenses. Pursuant to Arizona Revised Statute (ARS) 9-463.05 Section B.S., impact fees must be placed in a separate fund and accounted for separately. ARS 9-463.05 Section B.5. states that the impact fees may not be used for operations and maintenance of existing facilities. Each fund is addressed in more detail on pages 13 and 14 of the report. -4- Growth Rates The Utility's growth rates have fluctuated over the past several years. Figure 1 illustrates the Utility's growth rate of 10.7 percent or 1,902 new metered connections over the last 10 years. Figure 1 Growth Rates 400 368 346 350 300 250 196 214 -2 200 165 155 z150 97 10 68 61 50 0 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 Fiscal Year In developing the growth projections, the Community Development staff reviewed the current housing inventory along with plans that are in the review process and estimated future growth in a conservative manner. The growth projections used for this report are consistent with the Town's J financial forecasting and are shown in following table. Table 3 New Metered Connections 2016-17 2017-18 2018-19 2019-20 2020-21 Single Family Residential 230 250 275 225 200 Commercial, Multi -Family, Irrigation 8 11 7 6 12 Water Use Trends The Utility has experienced a reduction in water use, both potable and reclaimed, over the last 10 years. Figure 2 illustrates this reduction in total water use from FY 2006-07 through FY 2015-16. The trend line emphasizes an overall decline in water use even though the utility experienced growth in the number of customers in that same time frame. During FY 2015-16, the single family residential customer with a 5/8 x 3/4 inch water meter averaged water use of 7,300 gallons per month. Declining water use has been experienced not only on a local level, but also on regional and national levels. This can be largely attributed to water conservation. -5- Figure 2 Potable & Reclaimed Water Sales 3,250 3,200 3,191 0 3,150 3,111 3,100 3,161 3,065 3,060 3,050 c 3,000 3,096 N 0 2,950 3,022 t7 2,900 2,945 2,922 2,850 2,800 2,873 06-07 07-08 08-09 09-10 1&11 11-12 12-13 13-14 14-15 15-16 Fiscal Year Debt Service Annual debt obligations are met with the revenue generated in the Operating Fund, the AWRDIF and the PWSDIF. A summary of the existing debt allocated to each of these funds and the outstanding balances at the beginning of FY 2016-17 are provided in Table 4. Table 4 Fund Year Debt Purpose Balance Operating 2007 Excise Tax Bonds Existing Potable System $ 13,562,620 Operating-GPF 2008 WIFA Loan Reclaimed Water System $ 2,828,106 Operating 2009 WIFA Loan Existing Potable System $ 1,585,381 Operating 2012 Sr. Lien Bonds — Refinance 2003 Existing Potable System $ 3,573,006 Operating-GPF 2012 Sr. Lien Bonds — Refinance 2003 Reclaimed Water System $ 6,512,839 Operating 2013 Private Placement— Refinance 2003 Existing Potable System $ 2,995,000 J Operating 2014 WIFA Loan AM] Meter Replacement $ 3,870,921 Operating 2015 Excise Tax Bonds — Refinance 2005 Land for MOC $ 1,244,430 PWSDIF 2012 Sr. Lien Bonds — Refinance 2003 Potable System Expansion $ 2,009,155 -j Total Debt $ 38,181,458 J This rates analysis includes an assumption for new debt in the amount of $5,200,000 in FY 2017-18 1 to finance existing system improvements as shown in Appendix C. It is assumed that the Utility will - issue bonds with a 20 year term at a three percent interest rate. The assumption that the Utility will issue bonds rather than seek financing from the Arizona Water Infrastructure Finance Authority (WIFA) is because of the costs associated with the requirement to pay Davis -Bacon wages and the - mandatory use of American made steel products. These requirements could significantly increase the project costs. J During FY 2015-16 the Town refunded the 2005 Excise Tax Bonds of which the Utility's proportionate share is 33 percent. The Utility realized a savings of $110,147 in FY 2016-17. This JI refunding was a private placement with an investment institution. The next opportunity to refund older bonds is in 2017 when the 2007 bonds reach the optional early redemption date; however, because of timing of the refunding, projected savings have not been included in the analysis. r Debt Service Coverage Requirements The method for calculating the debt service coverage ratio is pursuant to the Town Financial and Budgetary Policies adopted by the Town Council in 2008. Section C.1— Debt Capacity, Issuance & Management states the following with respect to debt service coverage ratios: "When utility revenues are pledged as debt service payments, the Town will strive to maintain a 1.3 debt service coverage ratio or the required ratio in the bond indenture (whichever is greater) to JI ensure debt coverage in times of revenue fluctuation." The Water Utility currently pays debt service on a number of outstanding debt issuances and loans. For the Series 2012 Senior Lien Water Revenue Bonds, the 2008, 2009 and 2014 Water Infrastructure Finance Authority (WIFA) Loans, water utility revenues are specifically pledged as the repayment source for these obligations at 1.3 times coverage per the Town's adopted financial policy. The remaining outstanding debt obligations of the Water Utility are excise tax pledged obligations meaning that the Town's unrestricted sources of sales taxes, fines, permit fees and state shared f revenues are pledged as the repayment sources for these bonds in the bond indentures. Even though the bond indentures pledge these excise taxes as the repayment source, the Water Utility is responsible to pay for these debt service payments from water sales revenues. However, since excise taxes are pledged as coverage, a calculated debt service coverage ratio of 1.0 is applied to avoid double coverage when calculating the debt service coverage ratio for these excise tax -backed bonds in the water rates analysis. It is important to note that the bond indentures for the excise tax -backed bonds require that the Town's excise tax collections each fiscal year total at least 2.5 times the annual debt service J requirements in order to avoid having to fund a debt service reserve fund. These conditions have been met annually in the past and are expected to continue in the future. For FY 2015-16 the debt service coverage ratio was 10.53 for the General Fund which substantially exceeds the 2.5 requirement. This methodology of segregating the water utility revenue -pledged debt from the excise tax -pledged debt in the rates analysis process is an accepted practice in the industry and has been reviewed by the Town's Finance Director and the Town's financial advisors with Stifel, Nicolaus & Company, Inc. The debt service coverage ratio is determined by dividing the annual net operating revenue by the annual debt service payments. Using the methodology described above is in accordance with the 2008 policy and reduces the amount of the debt service coverage requirement amount. Applying this methodology has been key in minimizing water rate increases. Debt service coverage for the Water Utility's outstanding senior lien debt issuances and loans in the Preferred Financial Scenario is shown in Table 5. Table 5 2016-17 2017-18 2018-19 2019-20 2020-21 Debt Service Coverage 1.75 1.54 1.73 2.07 1.95 7- FM Il Il I Cash Reserve Policy for Operating Fund The Town of Oro Valley Mayor and Council Water Policies were adopted in 1996. Following the Commission recommendation, an amended policy was submitted to the Town Council and was subsequently adopted June 17, 2015. The amended policy may be found in Section II.A.l.d. and states "The Utility shall maintain a cash reserve in the Operating Fund of not less than 20% of the combined total of the annual budgeted amounts for personnel, operations and maintenance, and debt service. This cash reserve amount specifically excludes budgeted amounts for capital projects, depreciation, amortization and contingency. No cash reserve is required for the water utility impact fee funds." The cash from GPF is accounted for in the Operating Fund and is included in the total cash reserve balance. In the Preferred Financial Scenario, the projected cash reserve balance for the Operating Fund for each year in the analysis is listed in Table 6 showing compliance in all years. Table 6 Operating Fund 2016-17 2017-18 2018-19 2019-20 2020-21 Cash Reserve Requirement Cash Reserve Balance $ 3,045,879 $ 8,218,878 $ 3,233,897 $ 7,355,168 $ 3,202,039 $ 6,880,320 $ 3,398,163 $ 5,964,602 $ 3,354,217 $ 5,582,031 Cash reserve balances in the Operating Fund are the main driver for the proposed changes in water rates. This is largely due to using cash to fund capital projects in FY 2016-17. The projected cash reserve balances shown in Table 6 include revenue from the proposed rate changes. Those changes include increases in the base rates and commodity rates throughout the projection period. The proposed changes allow for the cash balances to be at appropriate levels for both the Operating Fund and the GPF. Cash reserves in the amount of $3,225,000 will be used to fund capital projects in FY 2016-17. The projects will be funded with GPF and Operating Fund cash reserves. To maintain cash reserves without large rate increases, the Preferred Financial Scenario assumes $5,200,000 in new debt to finance future capital expenditures from FY 2017-18 through FY 2020-21. All capital projects are detailed in Appendix C. Operating Fund Revenue Forecast The Operating Fund had a cash balance of $11,876,464 at the beginning of FY 2016-17 and is projected to have a balance of $5,582,031 at the end of FY 2020-21. These funds may be used for operating costs including personnel, operations and maintenance, capital improvements for the existing potable water system and debt service. Groundwater Preservation Fees are included in the Operating Fund; however, the revenues and cash balances for the GPF are tracked separately within the Operating Fund because the GPF funds are restricted to capital projects for renewable water and wheeling payments for CAP water. The revenue forecast was based on analysis of the Utility's water use data for FY 2015-16 and projected growth in the number of new connections detailed in Table 3 on page 5. The revenue W10 forecast includes proposed increases in the base rates shown below in Table 7. The base rates are projected to increase annually beginning in FY 2016-17. Table 7 Base Rates Current Proposed Proposed Proposed Proposed Proposed Potable & Reclaimed Rates Rates Rates Rates Rates Rates Meter Sizes (inches) 2016-17 2017-18 2018-19 2019-20 2020-21 5/8 x 3/4 14.19 14.62 14.91 15.21 15.51 15.82 3/4 x 3/4 21.29 21.93 22.37 22.81 23.27 23.74 1 35.48 36.54 37.28 38.02 38.78 39.56 1.5 70.95 73.08 74.54 76.03 77.55 79.10 2 113.53 116.94 119.27 121.66 124.09 126.58 3 227.05 233.86 238.54 243.31 248.18 253.14 4 354.77 365.41 372.72 380.18 387.78 395.53 6 709.54 730.83 745.44 760.35 775.56 791.07 8 1,135.26 1,169.32 1,192.70 1,216.56 1,240.89 1,265.71 The revenue forecast also includes proposed annual increases in commodity rates shown below in Table 8. The GPF revenue is also shown in Table 8 to illustrate that there are no proposed changes in this fee over the projection period. Table 8 Commodity Rates Current Proposed Proposed Proposed Proposed Proposed Rates Rates Rates Rates Rates Rates Customer Classifications 2016-17 2017-18 2018-19 2019-20 2020-21 Single Family Residential Tier 1 2.32 2.34 2.38 2.42 2.46 2.50 Tier 2 3.19 3.25 3.32 3.39 3.46 3.53 Tier 3 4.40 4.53 4.67 4.81 4.95 5.10 Tier 4 6.05 6.29 6.54 6.80 7.07 7.35 Irrigation Tier 1 2.32 2.34 2.38 2.42 2.46 2.50 Tier 2 3.19 3.25 3.32 3.39 3.46 3.53 Tier 3 4.40 4.53 4.67 4.81 4.95 5.10 Tier 4 6.05 6.29 6.54 6.80 7.07 7.35 Commercial 2.32 2.34 2.38 2.42 2.46 2.50 Master Metered Multi -Family 2.32 2.34 2.38 2.42 2.46 2.50 Turf 2.32 2.34 2.38 2.42 2.46 2.50 Construction 7.05 7.29 7.54 7.80 8.07 8.35 All Reclaimed Classes 2.27 2.27 2.30 2.33 2.36 2.40 Groundwater Preservation Fee Potable 0.90 0.90 0.90 0.90 0.90 0.90 Reclaimed 0.47 0.47 0.47 0.47 0.47 0.47 Cost per 1,000 gallons. The water use included in each tier is detailed on the proposed water rates table on page 16. m ' (—j (11 Table 9 provides the water sales revenue and GPF revenue forecast for the five year projection period using the proposed base rates in Table 7 and commodity rates in Table 8. Table 9 Water Sales Revenue 2016-17 2017-18 2018-19 2019-20 2020-21 Potable Water $10,308,626 $10,572,362 $10,906,843 $11,243,802 $11,564,963 Reclaimed Water 1,618,478 $ 1,626,162 1,649,198 1,669,171 1,694,573 Total Water Sales $11,927,104 $12,198,524 $12,556,041 $12,912,973 $13,259,536 GPF Revenue $ 2,358,523 $ 2,389,602 $ 2,431,598 $ 2,463,060 $ 2,495,759 Other revenue generated by the Utility consists of charges for services. Those charges for services include an intergovernmental agreement with the Pima County Wastewater Reclamation Department to provide monthly billing services. The intergovernmental agreement will be subject to renewal in FY 2018-19. It is projected that the revenue will increase by $6,800 representing a three percent increase upon renewal. Charges for service also include, but are not limited to, new service establishment fees, late fees, reconnection fees, convenience fees, and plan review fees. The total 1 of all charges for services are projected to generate annual revenue ranging from $697,800 to $703,980. Projections for interest income are a cumulative total of $741,413 over the five year period. A two percent interest rate was assumed for each year in the projection period. This interest rate is consistent with the Town's financial planning. J Revenue Requirements Table 10 is a summary of revenue requirements for the Operating Fund that were used in the financial analysis. These revenue requirements include expenditures to be paid with GPF revenue. Projected personnel costs include three and one half percent annual merit increases and two percent annual increases in health care costs with no new employees being added within the five year projection period. These projected increases are consistent with the General Fund's financial planning. 1 The projected operations and maintenance (0&M) costs for both the potable and reclaimed water systems include inflationary increases of one percent annually. The inflation factors are consistent J with the General Fund's financial planning. Power for pumping costs were segregated from the traditional O&M costs because they are not ' subject to annual inflationary increases. Tucson Electric Power has already begun their rate increase process. As such, a ten percent rate increase for power costs was projected in the last quarter of FY 2016-17. The Utility purchased 2,000 acre feet of groundwater extinguishment credits in FY 2016-17 for $380,000. The analysis includes another $450,000 in FY 2017-18 to purchase additional credits. These credits will be pledged to the Groundwater Allowance Account (GWA) to help maintain a balance in the GWA that will facilitate growth in the water service area. -10- Table 10 Utility Expenditures 2016-17 2017-18 2018-19 2019-20 2020-21 Operating Fund (ex. GPF) Personnel $ 3,161,854 $ 3,335,756 $ 3,519,223 $ 3,712,780 $ 3,916,983 Operations/Maintenance 1,946,240 1,965,702 1,985,359 2,005,213 2,025,265 Power for Pumping 820,000 880,000 880,000 880,000 880,000 Water Resource Mgmt. 380,000 450,000 0 0 0 CAP Wheeling Costs 25% 272,834 292,736 292,736 336,236 379,661 CAP Recharge Costs 1,770,705 1,856,730 1,928,865 2,186,490 2,371,980 Reclaimed Maintenance 884,758 892,991 905,805 914,204 922,686 Subtotal Operating Fund $ 9,236,391 $ 9,673,915 $ 9,511,988 $ 10,034,923 $ 10,496,575 Debt Service 3,581,068 3,896,920 3,900,523 4,229,969 3,418,949 Capital Outlay 1,913,765 135,189 297,726 132,955 185,495 Total Expenditures (ex. GPF) $ 14,731,224 $ 13,706,024 $ 13,710,237 $ 14,397,847 $ 14,101,019 GPF Expenditures CAP Wheeling Costs —75% $ 818,502 $ 878,207 $ 878,207 $ 1,008,707 $ 1,139,207 Capital Outlay 1,909,188 330,652 330,652 330,652 330,652 Debt Service 1,384,247 1,389,793 1,388,825 1,386,563 1,385,701 Total GPF Expenditures $ 4,111,937 $ 2,598,652 $ 2,597,684 $ 2,725,922 $ 2,855,560 Total All Operating Fund Expenditures $ 18,843,161 $ 16,304,676 $ 16,307,921 $ 17,123,769 $ 16,956,579 CAP wheeling costs are the fees charged by Tucson Water to wheel our CAP water through their recharge and recovery system. These fees are pursuant to an IGA and are subject to renegotiation in FY 2016-17. Based on the on -going negotiations, costs are assumed to increase in the last 6 months of FY 2016-17 due to a projected rate increase by Tucson Water. The costs are projected to increase again in FY 2019-20 due to delivery of an additional 300 acre feet of CAP water as allowed in the IGA. It is projected that the CAP wheeling costs will increase again in FY 2020-21 when deliveries are increased by another 300 acre feet for a total of 2,600 acre feet in that year. CAP wheeling costs are paid with both water sales revenue and GPF revenue. CAP water recharge costs represent costs to take delivery of the Utility's entire CAP water allotment of 10,305 acre feet annually. This water will be recharged and stored in various recharge facilities including the Tucson Water facilities. Costs to take delivery of and store the CAP water are based on the rate schedule adopted by the CAP. Projected capital outlay for existing system improvements in this analysis includes water main replacements, pumping station modifications and replacements, well upgrades, reservoir improvements, vehicles and computer equipment. The only capital projects to be financed with GPF revenue are improvements to the reclaimed water system. The schedule for five year capital improvements may be found in Appendix C. Debt service costs increase annually through FY 2019-20. A small portion of the increase is due to the new debt projected to occur in FY 2017-18 as described on page 6. The remaining increase is - 11 - r-, Development Impact Fee Funds Alternative Water Resources Development Impact Fee Fund I 1 The Alternative Water Resources Development Impact Fee Fund (AWRDIF) had a cash balance of $5,040,292 at the beginning of FY 2016-17 and is projected to have $2,552,254 at the end of FY 2020-21. 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. Interest income is projected to be a total of $592,921 for this analysis. A two percent interest rate was assumed for each year in the projection period and is consistent with the Town's financial planning. The revenue forecast was based on new service units related to the number of new connections. A 0 service unit is the equivalent of one single family residential (SFR) 5/8 x 3/4-inch water meter. The j SFR service units are equal to the number of new connections. The other service units are forecast based on pending development projects within the Town. Other service units include commercial, multi -family and irrigation uses with the number of service units depending on the estimated meter sizes for each project. The impact fee for a SFR 5/8 x 3/4-inch water meter or one service unit is $4,045. It is assumed that `J the existing Alternative Water Resources Development Impact Fees will not change during this five year projection period. Table 14 provides the projected growth in service units and the revenue j associated with that growth. These growth projections are consistent with the Town's financial J planning. Table 14 JJJ Growth/ Revenue 2016-17 2017-18 2018-19 2019-20 2020-21 SFR Service Units 230 250 275 225 200 Other Service Units 47 31 36 20 30 Projected Revenue $1,120,465 $1,136,645 $1,257,995 $991,025 $930,350 J AWRDIF funds may be used for capital expenditures related to CAP water. The capital expenditures 1 during this projection period total $8,517,439 and include the capital costs assessed by CAP for J 3,557 acre feet of our CAP water allotment and design and construction of facilities that will deliver an additional 1,000 acre feet of CAP water to the Town. These projects are identified in the five year CIP shown in Appendix C. The annual capital expenditures for the AWRDIF Fund are listed in the J table below. Table 15 Capital Expenditures 2016-17 2017-18 2018-19 2019-20 2020-21 CAP Capital Charges $ 110,267 $ 174,293 $ 174,293 $ 174,293 $ 174,293 j Jl CAP Facilities $ 100,000 --- $ 400,000 $ 4,110,000 $ 3,100,000 Total Capital Expenditures $ 210,267 $ 174,293 $ 574,293 $ 4,284,293 $ 3,274,293 J There is no outstanding debt in the AWRDIF Fund and no future debt is projected for this analysis. All capital projects shown above will be financed with impact fees contained within this fund. -13- Potable Water System Development Impact Fee Fund The Potable Water System Development Impact Fee Fund (PWSDIF) had a cash balance of $5,068,238 at the beginning of FY 2016-17 and is projected to have $5,891,087 at the end of FY j 2020-21. 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. Interest income is projected to be a total of $568,554 for this analysis. A two percent interest rate was assumed for each year in the projection period and is consistent with the Town's financial planning. I J The revenue forecast was based on new service units related to the number of new connections. A service unit is the equivalent of one single family residential (SFR) 5/8 x 3/4-inch water meter. The SFR service units are equal to the number of new connections. The other service units are forecast based on historic trends and pending development projects within the Town. Other service units include commercial, multi -family and irrigation uses with the number of service units depending on the meter sizes for each project. The impact fee for a SFR 5/8 x 3/4-inch water meter or one service unit is $2,015. It is assumed that the existing Potable Water System Development Impact Fees will not change during this five year projection period. Table 16 provides the projected growth in service units and the revenue associated with that growth. These growth projections are consistent with the Town's financial planning. Table 16 Growth / Revenue 2016-17 2017-18 2018-19 2019-20 2020-21 SFR Service Units Other Service Units 230 47 250 31 275 36 225 20 200 30 Projected Revenue I $558,155 $566,215 $626,665 $493,675 $463,450 PWSDIF funds may be used for capital expenditures related to potable water system improvements including wells, booster stations, reservoirs and water mains that are required to meet the demands of new growth. Capital expenditures include property acquisition and design services for a reservoir and booster station to meet the demands of future growth. These project are identified in the five year CIP shown in Appendix C. Debt service for previously constructed growth -related facilities is paid from revenues collected from impact fees. No new debt is projected in this analysis. The table below lists all expenditures forecast for the PWSDIF. Table 17 Expenditures 2016-17 2017-18 2018-19 2019-20 2020-21 Debt Service $ 329,916 $ 331,627 $ 331,328 $ 330,630 $ 330,364 Capital Projects - - - $500,000 $ 300,000 Total Expenditures I $ 329,916 $ 331,627 $ 331,328 $ 830,630 $ 630,364 All expenditures will be paid for with impact fees contained within this fund. -14- Preferred Financial Scenario Prior to developing financial forecasts, financial considerations were evaluated relating to projected future operating costs, capital expenditures, the Utility's existing cash reserves, existing outstanding debt and debt service payments. To develop a Preferred Financial Scenario, the goals of the Utility 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. 1 The Water Utility has prepared a Preferred Financial Scenario. The Scenario generates the revenue needed to maintain an adequate cash balance in all funds over the projected five year period. Additionally, the Scenario uses both available cash and proposed new debt to finance capital projects. The Scenario meets the debt service coverage ratio and cash reserve requirements in each year of the projection period. The Preferred Financial Scenario includes projections for five years; however, water rates are approved annually and only for the first year in the projection period. The Water Utility Commission and Utility staff recommend approval of this Preferred Financial Scenario. The cash balance in the PWSDIF fund increases over the five year period while the cash balance in the AWRDIF fund decreases as cash is used for capital projects. The cash balance will be important in the future as the Town moves forward with additional projects to increase deliveries of CAP water and constructing potable water system infrastructure to meet the demands of new growth. The financial projections for the Operating 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. The pro forma for the Preferred Financial Scenario may be found in Appendix A. The assumptions used to develop the financial projections contained in the Preferred Financial Scenario may be found in Appendix D. Recommendation on Rates, Fees & Charges After reviewing the analysis of the three funds and their respective revenue requirements contained in the Preferred Financial Scenario for FY 2016-17, the Water Utility Commission and Utility staff recommend the following: ➢ Increase in the potable water and reclaimed water base rates ➢ Increase in the potable water commodity rates ➢ Increase in the potable construction water rates 1 ➢ No increase in the reclaimed water commodity rates J ➢ No increase in the potable water or reclaimed water Groundwater Preservation Fee J The proposed base rate increase is greater than the proposed commodity rate. This is due to declines in water sales in recent years and the need to maintain revenues to cover fixed costs. The following table (Table 18) shows the proposed monthly base rates for each meter size and the 1 proposed commodity rates for each meter size. -15- r, Table 18-Proposed Water Rates PROPOSED BASE RATES POTABLE & RECLAIMED METER SIZE BASE RATE (in inches) 5/8x3/4 $14.62 3/4x3/4 $21.93 1 $36.54 1.5 $73.08 2 $116.94 3 $233.86 4 $365.41 6 $730.83 8 1 $1,169.32 PROPOSED COMMODITY RATES- POTABLE WATER RESIDENTIAL& IRRIGATION CLASSIFICATIONS METER COMMODITY COMMODITY COMMODITY COMMODITY SIZE TIER TIER TIER TIER $2.34 $3.25 $4.53 $6.29 COST PER 1000 GALS. COST PER 1000 GALS. COST PER 1000 GALS. COST PER 1000 GALS. 5/8x3/4 0-7,000 7,001-16,000 16,001-32,000 OVER 32,000 3/4x3/4 0-10,000 10,001 - 24,000 24,001 - 48,000 OVER 48,000 1 0-17,000 17,001 - 40,000 40,001 - 80,000 OVER 80,000 1.5 0-35,000 35,001 - 80,000 80,001 - 160,000 OVER 160,000 2 0-56,000 56,001-128,000 128,001 - 256,000 OVER 256,000 3 0-112,000 112,001 - 256,000 256,001-512,000 OVER 512,000 4 0-175,000 175,001 - 400,000 400,001 - 800,000 OVER 800,000 6 0-860,000 860,001 - 2,000,000 2,000,001 - 3,500,000 OVER3,500,000 81 0-860,000 1 860,001-2,000,000 2.000,001 - 3,500,000 OVER3,500,000 COMMERCIAL CLASSIFICATION $2.34 per 1000 gallons for all water use MASTER -METERED MULTIFAMILY CLASSIFICATION $2.34 per 1000 gallons for all water use CONSTRUCTION WATER $7.29 per 1000 gallons for all water use PROPOSED COMMODITY RATES - RECLAIMED WATER ALL RECLAIMED WATER USES & CLASSIFICATIONS $ 2.27 per 1000 gallons for all water use PROPOSED GROUNDWATER PRESERVATION FEES POTABLE WATER $ 0.90 per 1000 gal Ions for all water use RECLAIMED WATER $ 0.47 per 1000 gallons for all water use Table 19 illustrates the proposed water rates for a single family residential customer with a 5/8 x 3/4 inch water meter. Approximately 87 percent of the utility's customers fall into this category. Water rates of other water providers in the region are included for comparison of the cost per 1,000 gallons. -16- l Table 19 Water Provider Monthly Tier 1 Tier 2 Tier 3 Tier 4 Tier 5 GPF or Water Base Rate Resource Fee Oro Valley Current 14.19 2.32 3.19 4.40 6.05 0.90 Oro Valley Proposed 14.62 2.34 3.25 4.53 6.29 --- 0.90 Metro Water 29.50 2.75 4.60 6.10 7.10 --- 0.50 Marana Water 18.18 2.96 4.12 5.36 6.61 9.50 0.48 Tucson Water 12.67 2.08 4.02 10.02 15.75 --- 0.87 Cost per 1,000 gallons. Direct comparison of specific base rates and commodity rates is less effective because of the varying rate structures of each utility. A more effective comparison is to calculate the cost for specific consumption levels for one month. Table 20 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. The following bill comparisons include water rates and water resource fees similar to the Utility's GPF. Table 20 Cost for Costfor Cost for Cost for Water Provider 8,000 Gallons 15,000 Gallons 25,000 Gallons 40,000 Gallons Oro Valley Current 40.82 69.45 121.24 213.94 Oro Valley Proposed 41.45 70.50 123.52 229.05 j Metro Water 47.25 79.25 143.25 249.65 J Marana Water 45.70 75.58 127.78 227.88 Tucson Water 34.61 85.32 199.93 435.56 The following table illustrates the financial impact to customers with varying meter sizes based on the average monthly water use for specific customer classifications. These charges are for Oro Valley Water Utility customers and include the base rates, commodity rates and groundwater preservation fees. Table 21 Classification Meter Size (inches) Water Use (gallons) Current Bill Proposed Bill Change SF Residential 5/8 8,000 $ 40.82 $ 41.45 $ 0.63 SF Residential 5/8 15,000 $ 69.45 $ 70.50 $ 1.05 SF Residential 5/8 25,000 $121.24 $123.52 $ 2.28 SF Residential 5/8 40,000 $213.94 $219.05 $ 5.11 Irrigation 1 27,000 $131.12 $133.12 $ 2.00 Commercial 2 57,000 $297.07 $301.62 $ 4.55 MF Residential 4 700,000 $ 2,608.77 $ 2,633.41 $ 24.64 Turf- Potable 4 4,000,000 $13,234.77 $13,325.41 $ 90.64 Reclaimed - Turf 6 10,000,000 $23,130.83 $28,130.83 $21.29 -17- I J 1 J J Proposed rates for all Oro Valley Water Utility meter sizes maybe found in Appendix B. Tables that calculate monthly bills under the proposed rates may also be found in Appendix B. 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. There is no proposed increase in the reclaimed water commodity rates. Table 22 shows the comparison to Tucson Water's reclaimed water rate. Table 22 Water Provider Commodity Rate GPF Oro Valley Water — Current $2.27 $0.47 Oro Valley Water — Proposed $2.27 $0.47 Tucson Water $2.50 N/A Service Fees & Charges The Utility charges fees for services rendered in an amount designed to recover the cost to provide that service. These fees and charges are evaluated annually to determine if any adjustments are needed. The Preferred Financial Scenario does not include increases in any service fees and charges. Conclusion Each year the water rates analysis is prepared based on the most up-to-date information available. Operational needs and capital improvement requirements change annually and are carefully evaluated when they are included in the analysis. It is important that the Utility perform a water rates analysis every year to plan for changes in debt service, operating or capital costs. The Water Utility 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 will be requesting Council's approval of the Notice of Intent NOI) to increase water rates on December 7, 2016. Although the analysis is for a five years, the request for a rate increase is only for the first year in the analysis. The NOI does not approve the water rates. The NOI sets the maximum amount of a rate increase, publishes the report and establishes the date for the public hearing to consider an increase in water rates. The Oro Valley Water Utility Staff and Commission are dedicated to serving the Town of Oro Valley and the customers of its water utility. Water Utility Staff and the Commission extend their appreciation to the Mayor and Council for consideration and guidance regarding water rates. M -10 APPENDIX A Preferred Financial Scenario Pro Forma A-1 Operating Fund A-2 Groundwater Preservation Fee A-3 Alternative Water Resources Development Impact Fee Fund A-4 Potable Water System Development Impact Fee Fund A-5 Summary of All Funds Oro Valley Water Utility Prepared: October 24, 2016 Revised: November 8, 2016 i REVENUES Water Sales Potable Water Sales (excluding golf courses) Potable Water Sales from Growth - Res. & Com. Potable Water Sales - Golf Courses Total Potable Water Sales Reclaimed Water Sales r' Total Water Sales . Other Operating Revenue Service Fees & Charges Interest Income 1 Total Other Operating Revenue Total Operating Revenue (Excluding GPF) OPERATING EXPENSES Il j Potable Operating Expenses Personnel Operations & Maintenance Power for Pumping Water Resource Management Costs CAP Wheeling Costs - 25% CAP Water Recharge Costs Total Potable Operating Expenses Reclaimed Operating Expenses Operating & Maintenance Total Reclaimed Operating Expenses Total Operating Expenses (Excluding GPF) PREFERRED FINANCIAL SCENARIO Operating Fund FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 $ 10,137,600 $ 10,297,404 $ 10,505,543 $ 10,725,172 $ 10,940,420 61,046 163,670 288,207 403,477 507,640 109,980 111,288 113,093 115,153 116,903 10,308, 626 10,572,362 10,906,843 12,243,802 11,564, 963 1,618,478 1,626,162 1,649,198 1,669,171 1,694,573 11,927,104 12,198,524 12,556,041 12,912,973 13,259,536 697,800 697,800 703,980 703,980 703,980 202,148 155,039 141,454 128,039 114,733 899,948 852,839 845,434 832,019 918,713 $ 12,827,052 $ 13,051,363 $ 13,401,475 $ 13,744,992 $ 14,078,249 3,161,854 3,335,756 3,519,223 3,712,780 3,916,983 1,946,240 1,965,702 1,985,359 2,005,213 2,025,265 820,000 880,000 880,000 880,000 880,000 380,000 450,000 - - - 272,834 292,736 292,736 336,236 379,661 1,770,705 1,856,730 1,928,865 2,186,490 2,371,980 $ 8,351,633 $ 8,780,924 $ 8,606,183 $ 9,120,720 $ 9,573,889 884,758 892,991 905,805 914,204 922,686 $ 884,758 $ 892,991 $ 905,805 $ 914,204 $ 922,686 $ 9,236,391 $ 9,673,915 $ 9,511,988 $ 10,034,923 $ 10,496,575 Net Operating Revenue (Excluding GPF) $ 3,590,661 $ 3,377,448 $ 3,889,487 $ 3,710,069 $ 3,581674 DEBTSERVICE- POTABLE P&I - Excise Tax Bonds - Refinance 1996 (2007) P&I - WIFA Loan - Exist. System CIP (2009) P&I - Sr. Lien Bonds - Existing System (2012) P&I - Refunding - Private Placement (2013) P&I - WIFA Loan - Sr. Lien - AMI (2014) P&I - Excise Tax Bonds - Refinance 2005 (2015) P&I - Sr. Lien Bonds - Existing System (2018) Potable System Debt Service (Excluding GPF) Other Obligations Machinery & Equipment & Vehicles Capital Improvements: Existing System Total Other Obligations (Excluding GPF) Net Balance From Operations (Excluding GPF) Operating Fund Beginning Cash Balance Net Balance From Operations Operating Fund Ending Cash Balance (Excl. GPF) 1,259,936 1,255,326 1,258,553 2,615,276 1,804,838 150,820 150,820 150,820 150,820 150,820 589,716 589,759 589,227 587,986 587,514 1,033,428 1,024,073 1,024,645 - - 395,534 377,158 377,060 376,959 376,856 151,634 152,142 152,576 151,286 151,279 - 347,642 347,642 347,642 347,642 $ 3,581,068 $ 3,896,920 $ 3,900,523 $ 4,229,969 $ 3,418,949 $ 363,765 $ 1,550,000 135,189 $ 0 297,726 0 $ 132,955 0 $ 185,495 0 $ 1,913,765 $ 135,189 $ 297,726 $ 132,955 $ 185,495 $ (1,904,172) $ (654,660) $ (308,762) $ (652,855) $ (22,770) $ 9,043,330 $ 7,139,158 $ 6,484,498 $ 6,175,736 $ 5,522,881 (1,904,172) (654,660) (308,762) (652,855) (22,770) $ 7,139,158 $ 6,484,498 $ 6,175,736 $ 5,522,881 $ 5,500,110 A-1 Oro Valley Water Utility Prepared: October 24, 2016 Revised: November 8, 2016 GPF Beginning Balance GPF Revenue GPF Revenue - Potable GPF Revenue- Reclaimed i GPF Revenue -Growth Total GPF Revenue I 7 I I J GPF Expenses CAP Wheeling Costs - 75% Capital Cost for CAP Allotment 6,748 AF Reclaimed Capital Projects- Main Relocate & Extend P&I - Sr. Lien - WIFA -Reclaimed Ph.2 (2008) P&I - Sr. Lien Bonds - Reclaimed Ph.1 (2012) Total GPF Expenses GPF Ending Cash Balance Operating Fund Cash Balance (excluding GPF) GPF Ending Cash Balance Total Operating Fund Ending Cash Balance PREFERRED FINANCIAL SCENARIO Operating Fund Groundwater Preservation Fees FY 2016.17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 $ 2,833,134 $ 1,079,720 $ 870,670 $ 704,584 $ 441,722 2,020,676 2,020,676 2,020,676 2,020,676 2,020,676 313,710 313,710 313,710 313,710 313,710 24,137 55,216 97,212 128,674 161,373 2,358,523 2,389,602 2,431,598 2,463,060 2,495,759 818,502 878,207 878,207 1,008,707 1,139,207 209,188 330,652 330,652 330,652 330,652 1,700,000 - - - - 314,798 314,798 314,798 314,798 314,798 1,069,449 1,074, 995 1,074,027 1,071, 765 1,070, 903 4,111,937 2,598,652 2,597,684 2,725,922 2,855,560 $ 1,079,720 $ 870,670 $ 704,584 $ 441,722 $ 81,920 $ 7,139,158 $ 6,484,498 $ 6,175,736 $ 5,522,881 $ 5,500,110 1,079,720 870,670 704,584 441,722 81,920 $ 8,218,878 $ 7,355,168 $ 6,880,320 $ 5,964,602 $ 5,592,031 A-2 Oro Valley Water Utility Prepared: October 24, 2016 Revised: November 8, 2016 REVENUES AWRD Impact Fee Revenue Subtotal Revenue Other Operating Revenue Interest Income Subtotal Other Operating Revenue Total Operating Revenue PREFERRED FINANCIAL SCENARIO Alternative Water Resources Development Impact Fee Fund FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 $ 1,120,465 $ 1,136,645 $ 1,257,995 $ 991,025 $ 930,350 1,120,465 1,136,645 1,257,995 991,025 930,350 109,149 130,014 149,307 129,512 74,939 109,149 130,014 149,307 129,512 74,939 $ 1,229,614 $ 1,266,659 $ 1,407,302 $ 1,120,537 $ 1,005,289 OPERATING EXPENSES N/A - - - - - Total Operating Expenses $ - $ - $ - $ - $ - Net Operating Revenue $ 1,229,614 $ 1,266,659 $ 1,407,302 $ 1,120,537 $ 1,005,289 DEBT SERVICE N/A Total Debt Service OTHER OBLIGATIONS Capital Improvements: CAP Capital Charges 3557 acre feet $ 110,267 $ 174,293 $ 174,293 $ 174,293 $ 174,293 CAP Facilities Engineering & Construction 100,000 - 400,000 4,110,000 3,100,000 Total Other Obligations $ 210,267 $ 174,293 $ 574,293 $ 4,284,293 $ 3,274,293 Net Balance From Operations $ 1,019,347 $ 1,092,366 $ 833,009 $ (3,163,756) $ (2,269,004) Beginning Cash Balance $ 5,040,292 $ 6,059,639 $ 7,152,005 $ 7,985,014 $ 4,821,258 Net Balance From Operations $ 1,019,347 $ 1,092,366 $ 833,009 $ (3,163,756) $ (2,269,004) Ending Cash Balance $ 6,059,639 $ 7,152,005 $ 7,985,014 $ 4,821,258 $ 2,552,254 A-3 Oro Valley Water Utility PREFERRED FINANCIAL SCENARIO Prepared: October 24, 2016 Revised: November 8, 2016 Potable Water System Development Impact Fee Fund FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 REVENUES Development Impact Fees $ 558,155 $ 566,215 $ 626,665 $ 493,675 $ 463,450 Subtotal Revenue $ 558,155 $ 566,215 $ 626,665 $ 493,675 $ 463,450 Other Operating Revenue Interest Income 103,457 110,149 117,601 120,063 117,284 Subtotal Other Operating Revenue 103,457 110,149 117,601 120,063 117,284 Total Operating Revenue $ 661,612 $ 676,364 $ 744,266 $ 613,738 $ 580,734 OPERATING EXPENSES N/A - - - - Total Operating Expenses $ - $ - $ - $ - $ - Net Operating Revenue $ 661,612 $ 676,364 $ 744,266 $ 613,738 $ 580,734 DEBT SERVICE P&I - Sr. Lien Bonds - Expansion Related (2012) $ 329,916 $ 331,627 $ 331,328 $ 330,630 $ 330,364 Total Water System Debt Service $ 329,916 $ 331,627 $ 331,328 $ 330,630 $ 330,364 OTHER OBLIGATIONS Growth Related Capital Projects - - - 500,000 300,000 Total Other Obligations $ - $ - $ - $ 500,000 $ 300,000 Net Balance From Operations $ 331,696 $ 344,737 $ 412,938 $ (216,892) $ (49,630) Beginning Cash Balance $ 5,068,238 $ 5,399,934 $ 5,744,671 $ 6,157,609 $ 5,940,717 Net Balance From Operations $ 331,696 $ 344,737 $ 412,938 $ (216,892) $ (49,630) Ending Cash Balance $ 5,399,934 $ 5,744,671 $ 6,157,609 $ 5,940,717 $ 5,891,087 A-4 Oro Valley Water Utility r' Prepared: October 24, 2016 Revised: November 8, 2016 _ REVENUES Water Sales 1 Potable Water Sales (exclude golf courses) Potable Water Sales from Growth Potable Water Sales - Golf Courses Total Potable Water Sales Reclaimed Water Sales Total Water Sales Other Operating Revenue Groundwater Preservation Fees Groundwater Preservation Fee - Potable rj Groundwater Preservation Fee - Reclaimed JI Groundwater Preservation Fee - Growth Total Groundwater Preservation Fees r Potable Water Impact Fees Alternative Water Impact Fees l� Service Fees & Charges Interest Income I-j Total Other Operating Revenue JTotal Operating Revenue OPERATING EXPENSES otable Operating Expenses Personnel perations & Maintenance Power for Pumping '-j Water Resource Management Costs J CAP Wheeling Costs CAP Recharge Costs 1 Costs paid by GPF Revenue (excluding debt service) Total Potable Operating Expenses Reclaimed Operating Expenses Operating & Maintenance Total Reclaimed Operating Expenses j J Operating P TotalO eratin Expenses J PREFERRED FINANCIAL SCENARIO Summary of all Funds FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 $ 10,137,600 $ 10,297,404 $ 10,505,543 $ 10,725,172 $ 10,940,420 61,046 163,670 288,207 403,477 507,640 109,980 111,288 113,093 115,153 116,903 10,308,626 10,572,362 10,906,843 11,243,802 11,564,963 1,618,478 1,626,162 1,649,198 1,669,171 1,694,573 11,927, 204 12,198,524 12,556,041 12,912,973 13,259,536 2,020,676 2,020,676 2,020,676 2,020,676 2,020,676 313,710 313,710 313,710 313,710 313,710 24,137 55,216 97,212 128,674 161,373 2,358,523 2,389,602 2,431,598 2,463,060 2,495,759 558,155 566,215 626,665 493,675 463,450 1,120,465 1,136,645 1,257,995 991,025 930,350 697,800 697,800 703,980 703,980 703,980 414,754 395,202 408,362 377,614 306,956 5,149,697 5,185,464 5,428,600 5,029,354 4,900,495 $ 17,076,801 $ 17,383,988 $ 17,984,641 $ 17,942,327 $ 18,160,031 3,161,854 3,335,756 3,519,223 3,712,780 3,916,983 1,946,240 1,965,702 1,985,359 2,005,213 2,025,265 820,000 880,000 880,000 880,000 880,000 380,000 450,000 - - - 272,834 292,736 292,736 336,236 379,661 1,770,705 1,856,730 1,928,865 2,186,490 2,371,980 1,027,690 1,208,859 1,208,859 1,339,359 1,469, 859 $ 9,379,323 $ 9,989,783 $ 9,815,042 $ 10,460,078 $ 11,043,748 884,758 892,991 905,805 914,204 922,686 $ 884,758 $ 892,991 $ 905,805 $ 914,204 $ 922,686 $ 10,264,081 $ 10,882,774 $ 10,720,847 $ 11,374,281 $ 11,966,433 Net Operating Revenue $ 6,812,720 $ 6,501,214 $ 7,263,794 $ 6,568,046 $ 6,193 598 Debt Service Debt Service - Potable- Existing System P&I - Excise Tax Bonds - Refinance 1996 (2007) P&I - WIFA Loan - Exist. System CIP (2009) P&I - Sr. Lien Bonds - Existing System (2012) P&I - Refunding - Private Placement (2013) P&I - WIFA Loan - Sr. Lien - AMI (2014) P&I - Excise Tax Bonds - Refinance 2005 (2015) P&I - Sr. Lien Bonds - Existing System (2018) Total Potable Existing System Debt Service Debt Service - Potable - Expansion Related P&I - Sr. Lien Bonds - Expansion Related (2012) Total Potable Expansion Related Debt Service Debt Service - Non -Potable P&I - Sr. Lien - WIFA -Reclaimed Ph.2 (2008) P&I - Sr. Lien Bonds - Reclaimed Ph.1 (2012) Total Non -Potable System Debt Service Total Water System Debt Service 1,259,936 1,255,326 1,258,553 2,615,276 1,804,838 150,820 150,820 150,820 150,820 150,820 589,716 589,759 589,227 587,986 587,514 1,033,428 1,024,073 1,024,645 - - 395,534 377,158 377,060 376,959 376,856 151,634 152,142 152,576 151,286 151,279 - 347,642 347,642 347,642 347,642 $ 3,581,068 $ 3,896,920 $ 3,900,523 $ 4,229,969 $ 3,418,949 329,916 331,627 331,328 330,630 330,364 $ 329,916 $ 331,627 $ 331,328 $ 330,630 $ 330,364 $ 314,798 $ 314,798 $ 314,798 $ 314,798 $ 314,798 1,069,449 1,074,995 1,074, 027 1,071, 765 1,070, 903 $ 1,384,247 $ 1,389,793 $ 1,388,825 $ 1,386,563 $ 1,385,701 $ 5,295,231 $ 5,618,340 $ 5,620,676 $ 5,947,162 $ 5,135,014 A-5 J 1 Oro Valley Water utility PREFERRED FINANCIAL SCENARIO Prepared: October 24, 2016 Summary of all Funds Revised: November 8, 2016 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 Other Obligations Machinery & Equipment & Vehicles Capital Improvements: Existing System GPF Projects Alternative Water Resources Potable Water System Expansion Total Other Obligations Net Balance From Operations Growth - New Metered Connections Monthly increase to residential customer using 8K gals. Monthly increase to residential customer using 8K gals. CIS Coverage Ratio: Sr. Lien Bonds & WIFA Debt Service Coverage Requirement = 1.30 Required Cash Reserves (20% of personnel, O&M, debt) (does not include depreciation/amortization) Beginning Cash Balance - All Funds Net Balance From Operations - All Funds Ending Cash Balance - All Funds Operating Fund (excluding GPF) Groundwater Preservation Fees Total Operating Fund AWRD Impact Fee Fund J PWSD Impact Fee Fund Total Ending Cash Balance -� Contingent Reserve Fund: Contingent Reserve Requirement = 130% �1 J $ 363,765 $ 135,189 $ 297,726 $ 132,955 $ 185,495 1,550,000 - - - - 1,700,000 - - - - 210,267 174,293 574,293 4,284,293 3,274,293 - - - 500,000 300,000 $ 3,824,032 $ 309,482 $ 872,019 $ 4,917,248 $ 3,759,788 $ (2,306,543) $ 573,393 $ 771,099 $ (4,296,364) $ (2,701,205) 230 250 275 225 200 1.5% 1.5% 1.5% 1.5% 1.5% $0.63 $0.64 $0.65 $0.65 $0.66 1.75 1.54 1.73 2.07 1.95 $ 3,045,879 $ 3,233,897 $ 3,202,039 $ 3,398,163 $ 3,354,217 $ 21,984,994 (2,306,543) $ 19,678,452 573,393 $ 20,251,844 771,099 $ 21,022,943 (4,296,364) $ 16,726,579 (2,701,205) $ 19,678,452 $ 20,251,844 $ 21,022,943 $ 16,726,579 $ 14,025,374 $ 7,139,158 $ 6,484,498 $ 6,175,736 $ 5,522,881 $ 5,500,110 1,079,720 870,670 704,584 441,722 81,920 8,218,878 7,355,168 6,880,320 5,964,602 5,582,031 6,059,639 7,152,005 7,985,014 4,821,258 2,552,254 5,399,934 5,744,671 6,157,609 5,940,717 5,891,087 $ 19,678,452 $ 20,251,844 $ 21,022,943 $ 16,726,578 $ 14,025,372 372% 360% 374% 291% 273% A-6 APPENDIX B Preferred Financial Scenario Tables for Bill Comparisons B-1 Tables for Bill Comparisons by Meter Size - Potable B-7 Tables for Bill Comparisons by Meter Size - Reclaimed TABLE FOR MONTHLY CHARGES & PERCENT INCREASE COMPARISON RESIDENTIAL & IRRIGATION CUSTOMERS WITH A 5/8 X 3/4" METER PREFERRED FINANCIAL SCENARIO = Tiers =Average Water Use I GALLONS USED CURRENT WATER RATE PROPOSED WATER RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 14.19 14.62 0.43 3.0% 0.00 0.00 0.00 0.43 14.62 3.0% 1,000 16.51 16.96 0.45 2.7% 0.90 0.90 0.00 0.45 17.86 2.6% 2,000 18.83 19.30 0.47 2.5% 1.80 1.80 0.00 0.47 21.10 2.3% 3,000 21.15 21.64 0.49 2.3% 2.70 2.70 0.00 0.49 24.34 2.1% 4,000 23.47 23.98 0.51 2.2% 3.60 3.60 0.00 0.51 27.58 1.9% 5,000 25.79 26,32 0.53 2.1% 4.50 4.50 0.00 0.53 30.821 1.7% 6,000 28.11 28.66 0.55 2.0% 5.40 5.40 0.00 0.55 34.06 1.6% 7,000 30.43 31.00 0.57 1.9% 6.30 6.30 0.00 0.57 37.30 1.6% 8,000 33.62 34.25 0.63 1.9% 7.20 7.20 0.00 0.63 41.45 1.5% 9,000 36.81 37.50 0.69 1.9%° 8.10 8.10 0.00 0.69 45.60 1.5% 10,000 40.00 40.751 0.75 1.9% 9.00 9.00 0.00 0.75 49.75 1.5% 11,000 43.19 44.00 0.81 1.9% 9.901 9.90 0.001 0.81 53.90 1.5% 12,000 46.38 47.25 0.87 1.9% 10.80 10.80 0.00 0.87 58.05 1.5% 13,000 49.57 50.50 0.93 1.9% 11.70 11.70 0.00 0.93 62.20 1.5% 14,000 52.76 53.75 0.99 1.9%° 12.60 12.60 0.00 0.99 66.35 1.5% 15,000 55.95 57.00 1.05 1.9% 13.50 13.50 0.00 1.05 70.50 1.5% 16,000 59.14 60.25 1.11 1.9% 14.40 14.40 0.00 1.11 74.65 1.5% 17,000 63.54 64.78 1.24 2.0% 15.30 15.30 0.00 1.24 80.08 1.6% 18,000 67.94 69.31 1.37 2.0% 16.20 16.20 0.00 1.37 85.51 1.6% 19,000 72.34 73.84 1.50 2.1% 17.101 17.10 0.001 1.50 90.94 1.7% 20,000 76.74 78.37 1.63 2.1% 18.001 18.00 0.00 1.63 96.37 1.7%° 21,000 81.14 82.90 1.76 2.2% 18.90 18.90 0.00 1.76 101.80 1.8% 22,000 85.54 87.43 1.89 2.2% 19.80 19.80 0.00 1.89 107.23 1.8% 23,000 89.94 91.96 2.02 2.2% 20.70 20.70 0.00 2.02 112.66 1.8y° 24,000 94.34 96.49 2.15 2.3%° 21.60 21.60 0.00 2.15 118.09 1.9% 25,000 98.74 101.02 2.28 2.3% 22.50 22.50 0.00 2.28 123.52 1.9% 26,000 103.14 105.55 2.41 2.3% 23.40 2340 0.00 2.41 128.95 1.9% 27,000 107.54 110.08 2.54 2.4% 24.30 24.30 0.001 2.54 134.38 1.99'° 28,000 111.94 114.61 2.67 2.4% 25.201 25.20 0.00 2.67 139.81 1.9% 29,000 116.34 119.14 2.80 2.4% 26.101 26.16 0.00 2.80 145.24 2.0% 30,000 120.74 123.67 2.93 2.4% 27.00 27.00 0.00 2.93 150.67 2.0% 31,000 125.14 128.20 3.06 2.4%° 27.90 27.90 0.00 3.06 156.10 2.0% 32,000 129.54 132.73 3.19 2.5% 28.80 28.80 0.00 3.19 161.53 2.0% 33,000 135.59 139.02 3.43 2.5% 29.70 29.70 0.00 3.43 168.72 2.1% 34,000 141.64 145.31 3.67 2.6% 30.60 30.60 0.00 3.67 175.91 2.1% 35,000 147.69 151.60 3.91 2.6% 31.50 31.50 0.001 3.91 183.10 2.2% 36,000 153.74 157.89 4.15 2.7% 32.40 32.40 0.001 4.15 190.29 2.2T 37,000 159.79 164.18 4.39 2.7% 33.301 33.30 0.001 4.39 197.48 2.3% 38,000 165.84 170.47 4.63 2.8% 34.20 34.20 0.001 4.63 204.671 2.3% 39,000 171.89 176.76 4.87 2.8% 35.10 35.10 0.001 4.87 211.861 2A 40,000 177,94 183.05 5.11 2.9% 36.00 36.00 0.00 5.11 219.05 2.4% 41,000 183.99 189.34 5.35 2.9% 36.90 36.90 0.00 5.35 226.24 2.4% 42,000 190.04 195.63 5.59 2.9% 37.80 37.80 0.00 5.59 233.43 2.5% 43,000 196.09 201.92 5.83 3.0% 38.70 38.70 0.00 5.83 240.62 2.5% 44,000 202.14 208.21. 6.07 3.0%° 39.60 39.60 0.00 6.07 247.81 2.5% 45,000 208.19 214.50 6.31 3.0% 40.50 40.50 0.00 6.31 255.00 2.5% 46,000 214.24 220.79 6.55 3.1% 41.40 41.40 0.00 6.55 262.19 2.6% 47,000 220.29 227.08 6.79 3.1% 42.30 42.30 0.001 6.79 269.38 2.6% 48,000 226.34 233.37 7.03 3.1% 43.20 43.20 0.00 7.03 276,571 2.6%° 49,000 232.39 239.66 7.27 3.1% 44.10 44.10 0.001 7.27 283.76 2.6% 50,000 238.44 245.95 7.51 3.1% 45.00 45A0 0.00 7.51 290.951 2.6% B-1 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR RESIDENTIAL & IRRIGATION CUSTOMERS WITH A 3/4" x 3/4" METER BASE RATE $ 21.93 COMMODITY RATE: TIER 1 = $ 2.34 FOR 0 - 10,000 GALLONS TIER 2 = $ 3.25 FOR 10,001 - 24,000 GALLONS TIER 3 = $ 4.53 FOR 24,001- 48,000 GALLONS TIER 4 = $ 6.29 FOR ALL USAGE OVER 48,000 GALLONS = Average Water Use GALLONS USEDIN 1 MONTH BILL AT THE CURRENT RATE BILLATTHE PROPOSED RATE AMOUNT OF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNT OF MONTHLY BILL TOTAL PERCENT INCREASED 0 21.29 21.93 0.64 3.0% 0.00 0.00 0.00 0.64 21.93 3.0% 7,000 37,53 38.31 0.78 2.1% 6.30 6.30 0.00 0.78 44.61 1.8% 11,000 47.68 48.58 0.90 1.9% 9.90 9.90 0.00 0.90 58.48 1.6% 28,000 106.75 108.95 2.20 2.1% 25.20 25.20 0.00 2.20 134.15 1.7% 50,000 206.85 212.13 5.28 2.6% 45.00 45.00 0.00 5.28 257.13 2.1% I TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 3/4" x 3/4" METER BASE RATE $ 21.93 COMMODITY RATE: TIER 1 = $ 2.34 FOR ALL WATER USAGE TIER 2 = N/A TIER 3= N/A TIER 4= N/A 3 GALLONS USEDIN 1 MONTH BILL ATTHE CURRENT RATE BILLATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 21.29 21.93 0.64 3.0% 0.00 0.00 0.00 0.64 21.93 3.0% 7,000 37.53 38.31 0.78 2.1% 6.30 6.30 0.00 0.78 44.61 1.8% 11,000 46.81 47.67 0.86 1.8% 9.90 9.90 0.00 0.86 57.57 1.5% 28,000 86.25 87.45 1.20 1.4 0 25.20 25.20 0.00 1.20 112.65 50,000 137.29 138.93 1.64 1.2% 45.00 45.00 0.00 1.641 183.93 1 0.95/0 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR RESIDENTIAL & IRRIGATION CUSTOMERS WITH A 1" METER BASE RATE $ 36.54 COMMODITY RATE: TIER 1 = $ 2.34 FOR 0 - 17,000 GALLONS TIER 2 = $ 3.25 FOR 17,001- 40,000 GALLONS TIER 3 = $ 4.53 FOR 40,001 - 80,000 GALLONS TIER 4 = $ 6.29 FOR ALL USAGE OVER 80,000 GALLONS GALLONS USEDIN 1 MONTH BILLAT THE CURRENT RATE BILLATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASE IN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 35.48 36.54 1.06 3.0% 0.00 0.00 0.00 1.06 36.54 3.0% 17,000 74.92 76.32 1.40 1.9% 15.30 15.30 0.00 1.40 91.62 1.6% 27,000 106.82 108.82 2.00 1.9% 24.30 24.30 0.00 2.00 133.12 1.5% 38,000 141.91 144.57 2.66 1.9% 34.20 34.20 0.00 2.66 178.77 1.5% 50,000 192.29 196.37 4.08 2.1% 45.00 45.00 0.00 4.08 241.37 1.7% B-2 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 1" METER BASE RATE $ 36.54 COMMODITY RATE: TIER 1 = $ 2.34 FOR ALL WATER USAGE TIER 2 = N/A TIER 3 = N/A TIER 4= N/A = Average Water Use GALLONS USEDIN 1 MONTH BILL ATTHE CURRENT RATE BILL ATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 35.48 36.54 1.06 3.0% 0.00 0.00 0.00 1.06 36.54 3.0% 15,000 70.28 71.64 1.36 1.9% 13.50 13.50 0.00 1.36 85.14 1.6V 27,000 98.12 99.72 1.60 1.6% 24.30 24.30 0.00 1.60 124.02 1.3% 38,000 123.64 125.46 1.82 1.5% 34.20 34.20 0.00 1.82 159.66 1.2% 50,000 151.48 153.54 2.06 1.4% 45.00 45.00 0.00 2.06 198.54 1.0% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR IRRIGATION CUSTOMERS WITH A 1.5" METER BASE RATE $ 73.08 COMMODITY RATE: TIER 1 = $ 2.34 FOR 0 - 35,000 GALLONS TIER 2 = $ 3.25 FOR 35,001- 80,000 GALLONS TIER 3 = $ 4.53 FOR 80,001-160,000 GALLONS TIER 4 = $ 6.29 FOR ALL USAGE OVER 160,000 GALLONS GALLONS USEDIN 1 MONTH BILL ATTHE CURRENT RATE BILL ATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 70.95 73.08 2.13 3.0% 0.00 0.00 0.00 2.13 73.08 3,091 38,000 161.72 164.73 3.01 1.9% 34.20 34.20 0.00 3.01 198.93 1.5% 64,000 244.66 249.23 4.57 1.9% 57.60 57.60 0.00 4.57 306.83 1.5%a 90,000 339.70 346.53 6.83 2,0% 81.00 81,00 0.00 6.83 427.53 1.6% 125,000 493.70 505.08 11.38 2.3% 112.50 112.50 0.00 11.38 617.58 1.9% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 1.5" METER BASE RATE $ 73.08 COMMODITY RATE: TIER 1 = $ 2.34 FOR ALL WATER USAGE TIER 2 = N/A TIER 3 = N/A TIER 4 = N/A GALLONS USEDIN 1 MONTH BILL ATTHE CURRENT RATE BILL AT THE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 70.95 73.08 2.13 3.0% 0.00 0.00 0.00 2.13 73.08 3.0% 30,000 140.55 143.28 2.73 1.9% 27.00 27.00 0.00 2.73 170.28 1.6% 64,000 219.43 222.84 3.41 1.6% 57.60 57.60 0.00 3.41 280.44 1.2% 90,000 279.75 283.68 3.93 1.4% 81.00 81.00 0.00 3.93 364.68 1.1% 125,000 360.95 365.58 4.63 1.3% 112.50 112.50 0.00 4.63 478.08 1.0% B-3 r� TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON = Average Water Use FOR IRRIGATION CUSTOMERS WITH A 2" METER BASE RATE $ 116.94 COMMODITY RATE: TIER 1 = $ 2.34 FOR 0 - 56,000 GALLONS TIER 2 = $ 3.25 FOR 56,001 - 128,000 GALLONS j TIER 3 = $ 4.53 FOR 128,001- 256,000 GALLONS TIER 4 = $ 6.29 FOR ALL USAGE OVER 256,000 GALLONS ll ll GALLONS USEDIN 1 MONTH BILLAT THE CURRENT RATE BILLATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 113.53 116.94 3,41 3.0% 0.00 0.00 0.00 3.41 116.94 3.0% 57,000 246.64 251.23 4.59 1.9% 51.30 51.30 0.00 4.59 302.53 1.5% 130,000 481.93 491.04 9.11 1.9% 117.00 117.00 0.00 9.11 608.04 1.551 250,000 1,009.93 1,034.64 24.71 2.4% 225.00 225.00 0.00 24.71 1,259.64 2.0% 325,000 1,453.78 1,495.53 42.05 2.9% 292.50 292.50 0.06 42.05 1,788.33 2.4% n TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON L� FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 2" METER BASE RATE $ 116.94 COMMODITY RATE: TIER 1 = $ 2.34 FOR ALL WATER USAGE TIER 2 = N/A TIER 3= N/A TIER 4= N/A J GALLONS USEDIN 1 MONTH BILL ATTHE CURRENT RATE BILL ATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNT OF MONTHLY BILL TOTAL PERCENT INCREASED 0 113.53 116.94 3.41 3.0% 0.00 0.00 0.00 3.41 116.94 3.07 57,000 245.77 250.32 4.55 1.9% 51.30 51.30 0.00 4.55 301.62 1.5% 128,000 410.49 416.46 5.97 1.5% 115.20 115.20 0.00 5.97 531.66 1.1% 250,000 693.53 701.94 8.41 1.2% 225.00 225.00 0.00 8.41 926.94 0.9% 325,000 867.53 877.44 9.91 1.1% 292.50 292.50 0.00 9.91 1,169.94 0.9% J TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR IRRIGATION CUSTOMERS WITH A 3" METER BASE RATE $ 233.86 COMMODITY RATE: TIER 1 = $ 2.34 FOR 0 - 112,000 GALLONS TIER 2 = $ 3.25 FOR 112,001- 256,000 GALLONS TIER 3 = $ 4.53 FOR 256,001 - 512,000 GALLONS TIER 4 = $ 6.29 FOR ALL USAGE OVER 512,000 GALLONS GALLONS USEDIN 1 MONTH BILLAT THE CURRENT RATE BILL ATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASE IN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 227.05 233.86 6.81 3.0% 0.00 0.00 0.00 6.81 233.86 3.0% 50,000 343.05 350.86 7.81 2.3% 45.00 45.00 0.00 7.81 395.86 2.0% 150,000 608.11 619.44 11.33 1.9% 135.00 135.00 0.00 11.33 754.44 1.5% 300,000 1,139.85 1,163.26 23.41 2.1% 270.00 270.00 0.00 23.41 1,433.26 1.7% 500,000 2,019.85 2,069.26 49.41 2.4% 450.00 450.00 0.00 49.41 2,519.26 2.0% B-4 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON = Average Water Use FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 3" METER BASE RATE $ 233.86 COMMODITY RATE: TIER 1 = $ 2.34 FOR ALL WATER USAGE TIER 2= N/A TIER 3= N/A TIER 4= N/A I i GALLONS USEDIN 1 MONTH BILL AT THE CURRENT RATE BILLATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNT OF MONTHLY BILL TOTAL PERCENT INCREASED 0 227.05 233.86 6.81 3.0% 0.00 0.00 0.00 6.81 233.86 3.0% 50,000 343.05 350.86 7.81 2.3% 45.00 45.00 0.00 7.81 395.86 2.0% 150,000 575,05 584.86 9.81 1.7% 135.00 135.00 0.00 9.81 719.86 1.4% 300,000 923.05 935.86 12.81 1.4°/a 270.00 270.00 0.00 12.81 1,205.86 1.1% 500,000 1,387.05 1,403.86 16.81 1.2% 450.00 450.00 0.00 16.81 1,853.86 0.9Yo i TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR IRRIGATION CUSTOMERS WITH A 4" METER BASE RATE $ 365.41 COMMODITY RATE: TIER 1= $ 2.34 FOR 0 - 175,000 GALLONS TIER 2 = $ 3.25 FOR 175,001- 400,000 GALLONS TIER 3 = $ 4.53 FOR 400,001- 800,000 GALLONS TIER 4 = $ 6.29 FOR ALL USAGE OVER 800,000 GALLONS GALLONS USEDIN 1 MONTH BILL ATTHE CURRENT RATE BILL ATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNT OF MONTHLY BILL TOTAL PERCENT INCREASED 0 354.77 365.41 10.64 3.0% 0.00 0.00 0.00 10.64 365.41 3.0% 300,000 1,159.52 1,181.16 21.64 1.9% 270.00 270.00 0.00 21.64 1,451.16 1.5% 550,000 2,138.52 2,185..66 47.14 2.2% 495.00 495.00 0.00 47.14 2,680.66 1.8% 700,000 2,798.52 2,865.16 61.64 2.4% 630.00 630.00 0.00 66.64 3,495.16 1.9% 850,000 3,541.02 3,632.66 91.64 2.6% 765.00 765.00 0.00 9 1.641 4,397.66 1 2.151 ] TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 4" METER BASE RATE $ 365.41 COMMODITY RATE: TIER 1 = $ 2.34 FOR ALL WATER USAGE TIER 2 = N/A TIER 3= N/A TIER 4= N/A J J t J GALLONS USEDIN 1 MONTH BILL ATTHE CURRENT RATE BILLATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASE IN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNT OF MONTHLY BILL TOTAL PERCENT INCREASED 0 354.77 365.41 10.64 3.0% 0.00 0.00 0.00 10.64 365.41 3A% 300,000 1,050.77 1,067.41 16.64 1.6% 270.00 270.00 0.00 16.64 1,337.41 1.3% 550,000 1,630.77 1,652.41 21.64 1.3% 495.00 495.00 0.00 21.64 2,147.41 1.0% 700,000 1,978.77 2,003.41 24.64 1.2% 630.00 630.00 0.00 24.64 2,633.41 0.9Ya 850,000 2,326.77 2,354.41 27.64 1.2% 765.00 765.00 0.00 27.64 3,119.41 0.9% B-5 r, TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON = Average Water Use FOR RESIDENTIAL & IRRIGATION CUSTOMERS WITH A 6" METER BASE RATE $ 730.83 COMMODITY RATE: TIER 1 = $ 2.34 FOR 0 - 860,000 GALLONS TIER 2 = $ 3.25 FOR 860,001- 2,000,000 GALLONS TIER 3 = $ 4.53 FOR 2,000,001 - 3,500,000 GALLONS TIER 4 = $ 6,29 FOR ALL USAGE OVER 3,500,000 GALLONS I1 lJ GALLONS USEDIN 1 MONTH BILL ATTHE CURRENT RATE BILL ATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASE IN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNT OF MONTHLY BILL TOTAL PERCENT INCREASED 0 709.54 730.83 21.29 3.0% 0.00 0.00 0.00 21.29 730.83 3.0% 425,000 1,695.54 1,725.33 29.79 1.8% 382.50 382.50 0.00 29.79 2,107.83 1.4% 1,000,000 3,151.34 3,198.23 46.89 1.5% 900.00 900,00 0.00 46.89 4,098.23 1.2% 1,500,000 4,746.34 4,823.23 76.89 1.6% 1,350.00 1,350.00 0.00 76.89 6,173.23 1.3% 2,000,000 6,341.34 6,448.23 106.89 1.7% 1,800.00 1,800.00 0.00 106.59 8,248.23 1.3Yo LJ n TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON LJ FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 6" METER BASE RATE $ 730.83 n COMMODITY RATE: TIER 1 = $ 2.34 FOR ALL WATER USAGE �JJ TIER 2= N/A TIER 3= N/A DTIER 4 = N/A GALLONS USEDIN 1 MONTH BILLATTHE CURRENT RATE BILLATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 709.54 730.83 21.29 3.0% 0.00 0.00 0.00 21.29 730.83 3.0% 425,000 1,695.54 1,725.33 29.79 1.8% 382.50 382.50 0.00 29.79 2,107.83 1.4% 1,000,000 3,029.54 3,070.83 41.29 1.4% 900.00 900.00 0.00 41.29 3,970.83 1.1% 1,500,000 4,189.54 4,240.83 51.29 1.2% 1,350.00 1,350.00 0.00 51.29 5,590.83 0.9% 2,000,000 5,349.54 5,410.83 61.29 1.1% 1,800.00 1,800.00 0.00 61,29 7,210.83 0.9% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR CUSTOMERS WITH A 8" METER BASE RATE $ 1,169.32 COMMODITY RATE: TIER 1 = $ 2.34 FOR 0 - 860,000 GALLONS TIER 2 = $ 3.25 FOR 860,001- 2,000,000 GALLONS TIER 3 = $ 4.53 FOR 2,000,001 - 3,500,000 GALLONS l TIER 4 = $ 6.29 FOR ALL USAGE OVER 3,500,000 GALLONS J I J GALLONS USEDIN 1 MONTH BILLATTHE CURRENT RATE BILL AT THE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 1,135.26 1,169.32 34.06 3.0% 0.00 0.00 0.00 34.06 1,169.32 3.0% 425,000 2,121.26 2,163.82 42.56 2.0% 382.50 382.50 0.00 42.56 2,546.32 1.7% 1,000,000 3,577.06 3,636.72 59.66 1.7% 900.00 900.00 0.00 59.66 4,536.72 1.3% 1,500,000 5,172.06 5,261.72 89.66 1,710 1,350.00 1,350.00 0.00 89.66 6,611.72 1.4% 2,000,000 6,767.06 6,886.72 119.66 1.8% 1,800.00 1,800.00 0.00 119.66 8,686.72 1.4Y" (There are no active 8-inch potable meters in the OVWU system) B-6 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON = Average Water Use FOR COMMERCIAL AND MULTIFAMILY CUSTOMERS WITH A 8" METER BASE RATE $ 1,169.32 COMMODITY RATE: TIER 1 = $ 2.34 FOR ALL WATER USAGE TIER 2 = N/A j TIER 3 = N/A n TIER 4= N/A I'I !1 GALLONS USEDIN 1 MONTH BILL ATTHE CURRENT RATE BILL ATTHE PROPOSED RATE AMOUNT OF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 1,135.26 1,169.32 34.06 3.0% 0.00 0.00 0.00 34.06 1,169.32 3.0% 425,000 2,121.26 2,163.82 42.56 2.0% 382.50 382.50 0.00 42.56 2,546.32 1.7% 1,000,000 3,455.26 3,509.32 54.06 1.6% 900.00 900.00 0.00 54.06 4,409.32 1.2% 1,500,000 4,615.26 4,679.32 64.06 1.4yo 1,350.00 1,350.00 0.00 6,10 6,029.32 1.1% 2,000,000 5,775.26 5,849.32 74.06 1.3% 1,800.00 1,800.00 0.00 i 74.06 7,649.32 1.0yo 7 (There are no active 8-inch potable meters in the OVWU system, n TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON LJ FOR CUSTOMERS WITH A 1.5" METER - RECLAIMED WATER USE BASE RATE $ 73.08 � COMMODITY RATE: TIER 1 = $ 2.27 FOR ALL WATER USAGE TIER 2 = N/A TIER 3 = N/A 7 TIER 4= N/A GALLONS USEDIN 1 MONTH BI LL AT THE CURRENT RATE BILL AT THE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 70.95 73.08 2.13 3.0% 0.00 0.00 - 2.13 73.08 3.0% 50,000 184.45 186.58 2.13 1.2% 23.50 23.50 - 2.13 210.08 1.0% 135,000 377.40 379.53 2.13 0.6% 63.45 63.45 - 2.13 442.98 6.55' 200,000 524.95 527.08 2.13 0.4yo 94.00 94.00 - 2.13 621.08 0.3% 250,.00 638.45 640.58 2.13 0.3% 117.50 117.50 - 2.13 758.08 0.3% J TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR CUSTOMERS WITH A 2" METER - RECLAIMED WATER USE BASE RATE $ 116.94 COMMODITY RATE: TIER 1 = $ 2.27 FOR ALL WATER USAGE TIER 2 = N/A TIER 3= N/A TIER 4= N/A GALLONS USEDIN 1 MONTH BILLATTHE CURRENT RATE BILL ATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASE IN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL CENT RED :I:EREA3SO%. 0 113.53 116.94 3.41 3.0% 0.00 0.00 0.00 3.41 116.94 150,000 411.45 413.58 2.13 0.5% 70.50 70.50 - 2.13 484.08 0.4% 265,000 672.50 674.63 2.13 0.3% 124.55 124.55 - 2.13 799.18 0.3yo 450,000 1,092.45 1,094.58 2.13 0.2yo 211.50 211.50 - 2.13 1,306.08 0.2% 600,000 1,432.95 1,435.08 2.13 0.1% 282.00 282.00 - 2.13 1,717.08 0.1% B-7 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR CUSTOMERS WITH A 3" METER - RECLAIMED WATER USE BASE RATE $ 233.86 COMMODITY RATE: TIER 1 = $ 2.27 FOR ALL WATER USAGE TIER 2= N/A TIER 3= N/A TIER 4 = N/A = Average Water Use GALLONS USEDIN 1 MONTH BILLATTHE CURRENT RATE BILL ATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 227.05 233.86 6.81 3.0% 0.00 0.00 0.00 6.81 233.86 3.0% 20,000 272.45 279.26 6.81 2.5% 9.40 9.40 - 6.81 288.66 2.4i 50,000 340.55 347.36 6.81 2.0% 23.50 23.50 - 6.81 370.86 1.9% 100,000 454.05 460.86 6.81 1.5% 47.00 47.00 - 6.81 507.86 1.4% 150,000 567.55 574.36 6.81 1.2% 70.50 70.50 - 6.81 644.86 1.13'Y TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR CUSTOMERS WITH A 4" METER - RECLAIMED WATER USE BASE RATE $ 365.41 COMMODITY RATE: TIER 1 = $ 2.27 FOR ALL WATER USAGE TIER 2 = N/A TIER 3 = N/A TIER 4 = N/A GALLONS USEDIN 1 MONTH BILL ATTHE CURRENT RATE BILL ATTHE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 354.77 365.41 10.64 3.0% 0.00 0.00 0.00 10.64 365.41 3.0%° 209,000 829.20 839.84 10.64 1.3% 98.23 98.23 - 10.64 938.07 1.1% 300,000 1,035.77 1,046.41 10.64 1.0% 141.00 141.00 - 10.64 1,187.41 0.9% 450,000 1,376.27 1,386.91 10.64 0.8% 211.50 211.50 - 10.64 1,598.41 0.7% 600,000 1,716.77 1,727.41 10.64 0.6°/Y 282.00 282.00 - 10.64 2,009.41 0.5Y/o TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR CUSTOMERS WITH A 6" METER - RECLAIMED WATER USE BASE RATE $ 730.83 COMMODITY RATE: TIER 1 = $ 2.27 FOR ALL WATER USAGE TIER 2 = N/A TIER 3 = N/A TIER 4 = N/A GALLONS USEDIN 1 MONTH BILL ATTHE CURRENT RATE BILL AT THE PROPOSED RATE AMOUNTOF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 709.54 730.83 21.29 3.0% 0.00 0.00 0.00 21.29 730.83 3.0% 470,000 1,776.44 1,797.73 21.29 1.2% 220.90 220.90 - 21.29 2,018.63 1.1% 5,000,000 12,059.54 12,080.83 21.29 0.2% 2,350.00 2,350.00 - 21.29 14,430.83 10,000,000 23,409.54 23,430.83 21.29 0.1% 4,700.00 4,700.00 - 21.29 28,130.83 0.1% 15,000,000 34,759.54 34,780.83 21.29 O.lYY 7,050.00 7,050.00 - 21.29 41,830,83 0.1% 20,000,000 46,109.54 46,130.83 1 21.29 0.0%1 9,400.00 1 9,400.00 1 21.29 55,530.83 1 0.0% B-8 APPENDIX C 5-Year Capital Improvement Schedules C-1 Operating Fund C-1 Groundwater Preservation Fee C-2 Alternative Water Resource Development Impact Fee Fund C-2 Potable Water System Development Impact Fee Fund Ij fJ I I J ORO VALLEY WATER UTILITY OPERATING FUND CAPITAL IMPROVEMENTS PROJECTS EXISTING POTABLE SYSTEM IMPROVEMENTS PROJECTS. 2016-17 2017-18 2018-19 1 2019-20 2020-21 SYearTotal PRODUCTION Hydropneumatic Tank Replacement - Wells $ 60,000 $ 60,000F$60,000 $ 180,000 Replace Well Pumps $ 75,000 $ 100,000 $ 250,000 Well E2 Upgrade $ 160,000 $ 150,000Well Production Modifications $ 50,000 $ 50,000 $ 50,000 $ 200,000 Water Quality Control Program $ 70,000 $ 70,000 Glover Reservoir Coating & Lining $ 100,000 $ 100,000 Big Wash Reservoir Coating $ 100,000 $ 100,000 El Con Storage - Operational Improvements $ 50,000 1 $ 50,000 Booster Station Modifications $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 200,000 Water Plant 4 Site Improvements $ 50,000 $ 50,000 Replace Crimson Canyon Booster Station $ 250,000 $ 250,000 Hydropneumatic Tank Replacement - Boosters $ 60,000 $ 60,000 $ 60,000 $ 180,000 High Mesa E and F Zone Bstr. Enhancements $ 50,000 $ 50,000 Production Facility Building Retrofit $ 80,000 $ 100,000 $ 180,000 Wall Upgrades and Improvements $ 75,000 1 $ 75,000 SCADA server and monitors $ 50,000 $ 50,000 SCADA Legacy Replacement $ 100,000 $ 100,000 Golf Course Metering Stations Modifications $ 25,000 $ 25,000 SUBTOTAL $ 660,000 $ 420,000 $ 520,000 $ 210,000 $ 460,000 $ 2,260,000 ■ • Main Valve Replacements $ 50,000 1 $ 50,000 1 $ 50,000 $ 50,000 $ 200,000 W. Lambert Ln. 12" Main Relocation (DIS) $ 600,000 $ 600,000 Tangerine Potable Main Extension (DIS) RTA $ 20,000 $ 20,000 System Connection Upgrades $ 50,000 $ 50,000 La Cholla -Lambert to Tangerine (RTA) $ 70,000 $ 500,000 $ 570,000 Relocate 3 PRV'S OV Area $ 100,000 $ 100,000 Rancho Verde Hydrants $ 200,000 $ 200,000 Hilton Hotel & Cashes Main Replacement $ 100,000 $ 1,300,000 $ 700,000 $ 2,100,000 OV Community & Rec. Center Main Repl. $ 600,000 $ 600,000 Linda Vista Citrus Tracts Main Replacements $ 250,000 $ 250,000 SUBTOTAL $ 890,000 $ 750,000 $ 150,000 $ 1,950,000 $ 950,000 $ 4,690,000 TOTAL ALL CAPITAL PROJECTS $ 1,560,000 1 $ 1,170,000 $ 670,000 $ 2,160,000 $ 1,400,000 $ 61950,000 All Divsions $ 244,000 1 $ 70,000 $ 75,000 1 $ 70,000 1 $ 125,000 $ 684,000 TOTAL ALL CAPITAL EXPENDITURES $ 1,794,000 1 $ 1,240,000 $ 745,000 1 $ 2,230,000 1 $ 1,6257000 $ 7,534,000 GROUNDWATER PRESERVATION FEE CAPITAL IMPROVEMENTS PROJECTS RECLAIMED SYSTEM IMPROVEMENTS Project Name 2016-17 2017-18 1 2018-19 2019-20 2020-21 1 6 Year Total 24 Inch Reclaimed Main Tangerine (DIS) RTA $ 1,500,00, $ 1,500,000 Additional Reclaimed Booster Pump Installation $ 200,000 $ 200,000 TOTAL $ 1,700,000 $ - $ - $ - $ - $ 1,700,000 C-1 ORO VALLEY WATER UTILITY ALTERNATIVE WATER RESOURCES DEVELOPMENT IMPACT FEE FUND CAPITAL IMPROVEMENTS PROJECTS CAP WATER DELIVERY PROJECTS Project Name 2016.17 2017-18 2018-19 2019-20 2020-21 5 Year Total E-C PRV Naranja Reservoir $ 100,000 $ 100,000 CAP Wheeling TW Naranja 1000 AF/Yr $ 400,000 $ 400,000 $ 800,000 CAP La Cholla D-E Blending Booster Station $ 700,000 $ 700,000 TW Naranja Booster Station Upgrade $ 1,200,000 $ 1,200,000 24" pipe Naranja/ La Cholla/Tangerine $ 1,600,000 $ 1,200,000 $ 2,800,000 TW Oasis Booster Station Upgrades $ 30,000 $ 100,000 $ 330,000 TW 12" Pipe $ 80,000 $ 800,000 $ 880,000 TW 16" Pipe Oasis Rd. $ 100,000 $ 1,000,000 $ 1,100,000 TOTAL $ 100,000 $ - $ 400,000 $ 4,110,000 $ 3,100,000 $ 7,710,000 ORO VALLEY WATER UTILITY POTABLE WATER SYSTEM DEVELOPMENT IMPACT FEE FUND CAPITAL IMPROVEMENTS PROJECTS GROWTH RELATED POTABLE WATER PROJECTS Project Name 2016-17 2017-18 1 2018-19 2019-20 20M150,OOO 5 Year Total Property Acquisition -Reservoir Site $ 500,000$ 500,000 Booster Station $ $ 150,000 1.0 MG Reservoir $ $ 150,000 TOTAL $ - $ - $ - $ 500,000 $ 300,000 $ 800,000 C-2 APPENDIX D Assumptions for Preferred Financial Scenario D-1 Operating Fund D-6 Alternative Water Resources Development Impact Fee Fund D-7 Potable Water System Development Impact Fee Fund PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR OPERATING FUND Growth Single Family Residential (SFR) growth rates were provided by the Finance Department on 8/29/16 and are consistent with Town financial forecasting. Other growth rates include commercial, irrigation and multi -family connections. Connections FY 16-17 FY 17-18 FY SS-19 FY 19-20 FY 20-21 SFR 230 1 250 275 225 200 Other 8 it 7 6 12 Current Water Rate Structure The following base rates are for both the potable and reclaimed water meters: Meter Sizes (lninches) Amount 5/8 x 3/4 $ 14.19 3/4 x 3/4 $ 21.29 1 $ 35.48 1.5 $ 70.95 2 $ 113.53 3 $ 227.05 4 $ 354.77 6 $ 709.54 8 $ 1,135.26 The following commodity rates are the cost per 1,000 gallons for potable and reclaimed water use: Classifications Tier Tier Tier Tier4 Single Family Residential $2.32 $3.19 $4.40 $6.05 Irrigation $2.32 $3.19 $4.40 $6.01 Multi -family Residential $2.32 -- --- --- Commercial $2.32 ___ --- Construction Water $7.05 -- --- _ Reclaimed Water $2.27 GPF- Potable $0.90 ___ GPF-Reclaimed $0.47 -- -- -_ Proposed Water Rate Structure for FY 2016-17 The following are the proposed base rates for both potable and reclaimed water meters: Meter Sizes (ininches) Amount 5/8 x 3/4 $ 14.62 3/4 x 3/4 $ 21.93 1 $ 36.54 1.5 $ 73.08 2 $ 116.94 3 $ 233.86 4 $ 365.41 6 $ 730.83 8 $ 1,169.32 D-1 n II I I PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR OPERATING FUND continued The following proposed commodity rates are the cost per 1,000 gallons for potable and reclaimed water use: Classifications Tier 1 Tier 2 Tier 3 Tier 4 Single Family Residential $2.34 $3.25 $4.53 $6.29 Irrigation $2.34 $3.25 $4.53 $6.29 Multi -family Residential $2.34 - --- -- Commercial $2.34 -- -- --- Construction Water $7.29 --- -- --- Reclaimed Water $2.27 --- GPF - Potable $0.90 -- - GPF- Reclaimed $0.47 - --- There are no proposed changes to the usage allowed in each tier of the SF Residential and Irrigation classifications. Proposed Potable Water Rate Increases The "overall increase" and "monthly impact' are representative of a residential customer with a 5/8 x 3/4 inch water meter using 8,000 gallons of water per month. Base Rate Tier Tier Tier Tier4 GPF Overall Increase Monthly Imoact FY 16-17 3.0% 1.00% 2.0% 3.0% 4.0% 0.0% 1.5% $0.63 FY 17-18 2.0% 1.50% 2.0% 3.0% 4.0% 0.0% 1.5% $0.64 FY 18-19 2.0% 1.50% 2.0% 3.0% 4.0% 0.0% 1.5% $0.65 FY 19-20 2.0% 1.50% 2.0% 3.0% 4.0% 0.0% 1.5% $0.65 FY 20-21 2.0% 1.50% 2.0% 3.0% 4.0% 0.0% 1.5% $0.66 Proposed Reclaimed Water Rate Increases The proposed reclaimed rate increases are shown below: FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 Base Rate 3.0% 2.0% 2.0% 2.0% 2.0% Commodity Rate 0.0% 1.5% 1.5% 1.5% 1.5% Groundwater Preservation Fee Rates (cost per 1,000 gallons) There are no proposed changes in the GPF throughout the five year projection period. Water Use Trends Projections include similar water use trends as those in FY 15-16. The average monthly water use for a residential customer with a 5/8 x 3/4 inch water meter remained at 7,300 gallons per month the same as it was in FY 2014-15. Other Revenue Other revenue is based on FY 16-17 proposed budget. With the exception of revenue from sewer billing, other revenue is not projected to increase because misc. charges fluctuate annually. Other revenue includes late fees, reconnect fees, new service establishment fees, sewer billing, stormwater billing and meter income. Sewer billing is projected to increase by 3% in FY 2018-19. Beginning Cash Balance Taken from 6/30/16 Balance Sheet of respective funds (MUNIS reports dated 9/12/16) D-2 PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR OPERATING FUND continued Interest Income The interest rate for all 5 years in the analysis period is projected to be 2.0%. Interest rate provided by the Finance Department on 8/29/16. Personnel Costs One new employee was added in FY 16-17. No other new employees were added during the projection period. The following increases were provided by the Finance Department on 8/29/16 and are consistent with Town j financial forecasting: the annual merit increase is projected to be 3.5% annually and health care costs are l projected to increase by 2% annually. It is projected that the state pension will remain constant over the five year projection period. IO&M Costs - Potable Based on Utility's proposed budget for FY 16-17 and updated with the most recent information. n Projected 10% increase in power costs for a potential Tucson Electric rate increase in the 4th quarter of L I FY 17-18 and again in the 4th quarter of FY 20-21. JJJ O&M Costs - Reclaimed Based on Utility's proposed budget for FY 16-17 and updated with the most recent information. Projected 10% increase in power costs for a potential Tucson Electric rate increase in the 4th quarter of FY 17-18 and again in the 4th quarter of FY 20-21. Inflation Rates The following inflation rates were provided by the Town's Finance Department on 8/29/16: FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 1.0% 1.0% 1.0% 1.0% 1.03'0 Water Resource Management Costs Costs are for the purchase of groundwater extinguishment credits. These credits will be pledged to the Groundwater Allowance Account to help maintain a balance that will facilitate growth in the water service area. Annual costs for FY 16-17 and FY 17-18 have been estimated. The actual volume purchased will depend on the number of acre feet purchased and the negotiated cost per acre foot. Reclaimed Water Wheeling Costs Pursuant to the existing IGA, the reclaimed water is delivered on a non -interruptible basis at an interruptible rate. Inflationary increases of 2% are included annually. Included in the wheeling costs are funds to be paid to Tucson Water for the purchase of their effluent when Oro Valley doesn't produce enough effluent. An average 1 of $26,200 per year has been included in the reclaimed operating costs for FY 2016-17 through FY 2020-21. CAP Wheeling Costs Costs include the fees charged by Tucson Water to wheel the CAP water through their recharge and recovery J system. Tucson Water fees are fixed pursuant to an IGA and are being renegotiated in FY 2016-17. It is assumed that there were be a 10% increase in the power component and a 5% increase in the 0&M component for and estimated wheeling rate of $580 per AF. It is also assumed that the Utility will wheel 2,000 AF per year for FY 2016-17 through FY 2018-19. The amount wheeled is projected to increase to 2,300 AF for FY 2019-20 and increase to 2,600 AF in FY 2020-21. CAP Recharge Costs Costs are based on the rate schedule adopted by CAP 6/09/16. The figures represent the annual cost to deliver the Utility's entire allotment of CAP water (10,305 AF) for recharge. D-3 J r-, I� PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR OPERATING FUND continued n Capital Improvements—OperatingFund The following table identifies the amount of the capital projects for the existing potable water system for each fiscal year and the related financing as identified in the revised 15 Year CIP dated 2/23/16: Fiscal Total Project Financing Year Capital Costs Cash Reserves New Debt 2016-17 $ 1,794,000 $ 1,794,000 ------ 2017-18 $ 1,240,000 $ 120 000 $ 1,120,000 2018-19 $ 745,000 $ 225,000 $ 520,000 2019-20 $ 2,230,000 $ 70,000 $ 2,160,000 7 2020-21 $ 1,525,00 $ 7,534,000 S 125,000 $ 2,334,000 $1,400,000 $ 5,200,000 Assumed additional debt in the amount of $5,200,000 is incurred in FY 17-18 for existing system improvements through the sale of bonds at an interest rate of 3`Y over 20 years. Capital Improvements —Groundwater Preservation Fee The amount of the capital projects for the reclaimed water system is $1,700,000 for FY 2016-17. There are no other capital projects in the remaining for years. Debt Service & Minimum Debt Service Coverage Requirement The following tables identify the debt service included in this proforma: Bonds Type Description Amortization Schedule By FY 16 17 Payment 2008 Sr. Lien Reclaimed Ph. 2 WIFA $ 314,798 2009 Sr. Lien Existing System CIP WIFA $ 150,820 2012 Sr. Lien Refunding (Reclaim Ph. 1) Stone & Youngberg $ 1,069,449 2012 Sr. Lien Refunding (2003) Stone & Youngberg $ 589,716 j 2013 Sr. Lien Refunding (2003) Stifel & Nicolaus & Co. $ 1,033,428 J 2014 Sr. Lien AM[ Project WIFA $ 395,534 2019 Sr. Lien Existing System CIP TBD S0 $ 3,553,788 The minimum debt service coverage for the Sr. Lien debt is 1.30. Bonds Type Description Amortization Schedule By FY 16 17 Payment 2007 Excise Tax Refunding (1996 & 1999) Stone & Youngberg $ 1,259,936 2015 Excise Tax Refunding (2005) Stifel & Nicolaus & Co. 151,634 $ 1,411,570 The minimum debt service coverage for the excise tax pledged debt is 1.0. Cash Reserve Requirement Mayor & Town Council Water Policies require the Utility to maintain cash reserves in the Operating Fund of not less than 20% of the combined total of the annual budgeted amounts for personnel, O&M and debt service. This specifically excludes costs for capital projects, depreciation, amortization and contingency D4 I� r-, I l I Growth PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR AWRDIF FUND SFR growth rates were provided by the Finance Department on 8/29/16 and are consistent with Town financial forecasting. Other Service Units (SU's) include commercial, irrigation and multi -family connections. FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 SFR SU's 230 250 27 5 225 200 Other SU's 47 31 36 20 30 AWRD Impact Fees Impact fees are $4,045 per EDU, Ordinance No. (0) 14-05, effective 7/01/14 Not projected to change in the five year projection period. Beginning Cash Balance Taken from 6/30/16 Balance Sheet of respective funds (MUNIS reports dated 9/12/16). Interest Income The interest rate for all five years in the analysis period is projected to be 2.0%. Interest rate was provided by the Finance Department on 8/29/16. 7 CAP Capital Costs Based on 3,557 AF at rate schedule adopted by CAP 6/09/16. Debt Service There is no debt service in this fund during the five year projection period. Capital Improvements The following table identifies the amount of the CAP water capital projects for each fiscal year and the related financing as identified in the revised 15 Year CIP dated 2/23/16: Fiscal Total Proiect Financing Year Capital Costs Cash Reserves New Debt 2016-17 $ 100,000 $ 100,000 2017-18 ----- ----- 2018-19 $ 400,000 $ 400,000 2019-20 $4,110,000 $4,110,000 2020-21 $3,100,000 $3,100,000 $7,710,000 $7,710,000 D-5 Fiji Growth FI ll I I I I PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR PWSDIF FUND SFR growth rates were provided by the Finance Department on 8/29/16 and are consistent with Town financial forecasting. Other Service Units (SU's) include commercial, irrigation and multi -family connections. FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 SFR SU's 230 250 275 225 200 Other SU's 47 31 36 20 30 PWSD Impact Fees Impact fees are $2,015 per EDU, Ordinance No. (0) 14-05, effective 7/01/14. Not projected to change in the five year projection period. Beginning Cash Balance Taken from 6/30/16 Balance Sheet of respective funds. (MUNIS reports dated 9/12/16). Interest Income The interest rate for all five years in the analysis period is projected to be 2.0%. Interest rate was provided by the Finance Department on 8/29/16. Debt Service There is no new debt in this fund during the projection period. The following table identifies the existing debt service included in this proforma: Bonds Type Description Amortization Schedule By FY 16 17 Payment 2012 Sr. Lien Refunding (2003) Stone & Youngberg $ 329,916 The minimum debt service coverage for the Sr. Lien debt is 1.30. Capital Improvements The following table identifies the amount of growth -related capital projects for each fiscal year and the related financing as identified in the revised 15 Year CIP dated 2/23/16: Fiscal Total Proiect Financing Year Capital Costs Cash Reserves New Debt 2016-17 ----- 2017-18 ----- 2018-19 ----- 2019-20 $ 500,000 2020-21 300,000 $ 800,000 $ 500,000 ------ 300 000 ------ $ 800,000 M