Loading...
HomeMy WebLinkAboutWater Rates Analysis Report - 3/1/2018�PLLEY ,qq/ O O {d�'1'9 ' OUNDED 19lb' TOWN OF ORO VALLEY WATER UTILITY WATER RATES ANALYSIS REPORT MARCH 2O18 TOWN OF ORO VALLEY WATER UTILITY WATER RATES ANALYSIS REPORT MARCH 2O18 ORO VALLEY TOWN COUNCIL Satish I. Hiremath, D.D.S., 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 Anne Campbell, Chair Robert Milkey, Vice Chair Chuck Hollingsworth, Commission Member Tom Kibler, Commission Member Bill Leedy, Commission Member Byron McMillian, Commission Member Winston Tustison, Commission Member TOWN STAFF Mary Jacobs, Town Manager Stacey Lemos, CPA, Finance Director Peter A. Abraham, P.E., Water Utility Director Shirley Kiel, Water Utility Administrator I ,1 -1 i I J i i J TABLE OF CONTENTS SECTION TITLE PAGE Index of Appendices Executive Summary 1 Introduction 3 Growth Rates 4 Water Use Trends 4 Debt Service 5 Debt Service Coverage Requirements 6 Cash Reserve Policy for Operating Fund 7 Operating Fund Revenue Forecast 8 Revenue Requirements 10 Alternative Water Resources Development Impact Fee Fund 12 Potable Water System Development Impact Fee Fund 13 Preferred Financial Scenario 14 Recommendation on Water Rates, Fees & Charges 16 Service Fees & Charges 18 Conclusion 18 Appendices r-� n INDEX OF APPENDICES n 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 B. Rate Schedules & Tables for Bill Comparisons B-1 Proposed Water Rate Schedule B-2 Tables for Bill Comparisons by Meter Size -Potable B-8 Tables for Bill Comparisons by Meter Size —Reclaimed C. 5-Year Capital Improvement Schedules C-1 Operating Fund JC-2 Groundwater Preservation Fee C-2 Alternative Water Resources Development Impact Fee Fund C-3 Potable Water System Development Impact Fee Fund -� D. Services Fees and Charges D-1 NSF Returned Check Fees i E. Assumptions for Preferred Financial Scenario E-1 Operating Fund 1 E-5 Alternative Water Resources Development Impact Fee Fund J E-6 Potable Water System Development Impact Fee Fund 1 J TOWN OF ORO VALLEY WATER UTILITY WATER RATES ANALYSIS REPORT MARCH 2O18 'l Executive Summary An annual review of the revenue requirements and water rates is a critical component in ensuring J the long-term financial health of the Water Utility. Functions of the Oro Valley Water Utility Commission include reviewing and developing recommendations for water revenue requirements, water rates and fee structures. The Commission evaluates staff recommendations based on a rates J analysis to ensure the recommendations meet Town policies and bond covenants. Water rates and charges are reviewed annually in accordance with Mayor and Town Council Water Policies — II.A.2.b(4). The Utility has based this financial analysis on the American Water Works Associations (AWWA) Cash Needs Approach. The AWWA is the largest national organization that develops water and wastewater policies, specifications and rate setting guidelines accepted by both government -owned and private water and wastewater utilities worldwide. This Water Rates Analysis Report contains detailed information on the three funds that comprise the Oro Valley Water Utility: 1 J ➢ Operating Fund ➢ Alternative Water Resources Development Impact Fee Fund ➢ Potable Water System Development Impact Fee Fund Each fund is individually analyzed with regard to revenue and revenue requirements. As an enterprise of the Town, the Utility generates revenue from rates, fees and charges and does not receive revenue from taxes or other payments from the General Fund. Additionally, revenue generated by the Utility does not fund operating costs of any other Town department. In accordance with policy, the water rates analysis is prepared annually based on the most up-to- date information available for a five year period. Although the analysis is for five years, any rate increases considered would be approved only for the first year in the five year projection period. In the past, emphasis was placed on developing commodity rates that would promote water conservation. The current tiered rate structure for the commodity rates encourages water conservation as intended. Because of the decline in water consumption, the emphasis of the rate design will now transition to increase the Utility's fixed cost recovery to ensure revenue stability. This will be accomplished with increases to the monthly base rate. 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 balance of $3,289,826 at the end of the five year projection period. This meets the cash reserve requirement. In addition, the debt service coverage ratio of 1.3 is met or exceeded each year. r-, Operational needs and capital improvements are included in the analysis. The Preferred Financial l { Scenario demonstrates a strategic balance between incurring new debt and a planned use of cash reserves to finance capital projects. The Preferred Financial Scenario also results in financially sound cash balances in the two development impact fee funds. In compliance with state statutes, these cash balances will be used to finance capital projects to meet the demands of new growth. The Preferred Financial Scenario evaluates the impact of future costs and the revenue sources that will be required to meet those costs. The proposed water rates in the Preferred Financial Scenario will increase the Utility's fixed cost recovery. The Water Utility Commission and Water Utility staff have made the following recommendations on water rates in the Preferred Financial Scenario for FY 2018-19: ➢ Increase in the potable water monthly base rates n The reclaimed base rates and commodity rates are not proposed to increase throughout the J projection period. The financial analysis illustrates that the reclaimed operating costs are being met with revenue from the reclaimed water rates. The potable and reclaimed GPF rates will also remain unchanged over the projection period. The financial analysis illustrates that the expenses to be funded with GPF revenue are being met with 7 the existing GPF rates. Current and proposed monthly base rates for potable water use are provided in Table 1 below: Table 1 Meter Size Current Proposed Monthly (in inches) Base Rate Base Rate Increase 5/8 $ 14.62 $ 16.45 $ 1.83 3/4 $ 21.93 $ 24.67 $ 2.74 7 1 $ 36.54 $ 41.11 $ 4.57 1.5 $ 73.08 $ 82.22 $ 9.14 l 2 $ 116.94 $ 131.56 $ 14.62 _> 3 $ 233.86 $ 263.09 $ 29.23 1 4 $ 365.41 $ 411.09 $ 45.68 6 $ 730.83 $ 822.18 $ 91.35 8 $1,169.32 $1,315.49 $146.17 Cost per month. 1 The financial impact of the proposed rates for a customer with a 5/8-inch meter is an increase of J $1.83 per month. Since this is a base rate increase only, the increase will be the same for all customers with this meter size regardless of the volume of water used. Customers with a 5/8-inch meter represent 88 percent of the total customer base and include residential, commercial and irrigation classifications with the vast majority of those being residential. The Water Utility presents this Water Rates Analysis in support of the proposed rates contained in the Preferred Financial Scenario. The Oro Valley Water Utility Commission and Water Utility staff recommend approval of rate increase detailed in the Preferred Financial Scenario. -2- ll Introduction TOWN OF ORO VALLEY WATER UTILITY WATER RATES ANALYSIS REPORT MARCH 2018 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. j The Funds are as follows: ➢ Operating Fund (j ➢ Alternative Water Resources Development Impact Fee Fund J ➢ 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 expenses 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; however, it does not receive revenue from taxes or other payments from the General Fund. Groundwater Preservation Fee (GPF) revenue and expenses are accounted for within the Operating Fund but are segregated because GPF revenue is restricted for specific uses. This is illustrated in Appendix A, Page A-2. 1 The Alternative Water Resources Development Impact Fee Fund (AWRDIF Fund) was established in 1996 to manage capital expenses related to alternative water resources including reclaimed water l and Central Arizona Project (CAP) water. Revenue for this fund is from impact fees collected at the J time water meters are purchased and from interest income. Expenses include capital repayment obligation charges for the Town's CAP allotment, CAP infrastructure and associated debt incurred to 1 deliver CAP water to the Town to meet the demands of future growth. The Potable Water System Development Impact Fee Fund (PWSDIF Fund) was established in 1996 to manage capital expenses related to expansion or growth -related potable water capital projects and J related debt service. Revenue for this fund is from impact fees collected at the time water meters are purchased and from interest income. Expenses include wells, pump stations, reservoirs and j mains for the potable water system required to meet the demands of future growth. J The revenue and expenses 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.9., impact fees must be placed in a separate fund and accounted for separately. ARS 9-463.05 Section B.S. 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 12 and 13 of the report. -3- r, n i Growth Rates The Utility's growth rates have fluctuated during the past several years. Figure 1 illustrates the Utility's growth of 1,874 new metered connections over the last 10 years. At the end of FY 2016-17 the customer base totaled 19,588 metered connections. I J I Figure 1 Annual Growth 400 346 340 350 300 v 250 214 232 a 2 200 165 155 z96 150 97 100 68 61 s0 0 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 Throughout the rates analysis process, Utility staff collaborated with other Town staff. In developing the growth projections, assistance was received from the Community Development staff who reviewed the current housing inventory, along with plans that have been submitted for review, to conservatively estimate future growth. The growth projections used for this report are consistent with the Town's financial forecasting and are shown in the following table. Table 2 New Metered Connections I 2018-19 2019-20 2020-21 2021-22 2022-23 Single Family Residential 300 286 220 140 188 Commercial, Multi -Family, Irrigation 20 6 14 2 2 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 2007-08 through FY 2016-17. The graph depicts an overall decline in water use even though the Utility experienced growth of 1,874 metered connections in that same time frame. Water use increased slightly in FY 2016-17. This was due to the water use of all new metered connections, not an increase in individual water use. In the Jpast, a single family residential customer used an average of 10,000 gallons of water per month. This average water use has gradually declined over the years. During FY 2016-17, a single family residential customer with a 5/8-inch water meter used an average of 7,300 gallons of water per month. r, I J J I 3,250 3,191 3,200 \ c 3,150 O 3,100 3,050 c 3,000 ii 2,950 2,900 2,850 2,800 Figure 2 Potable & Reclaimed Water Deliveries 00 3,115 3,063 3,071 3,045 3,026 2,948 2,929 2,889 07-08 08.09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 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 — both intentional and unintentional. Intentional water conservation is the conscious effort to reduce water use by commonly known measures including changing landscape to drought tolerant plants and the removal of lawns. Unintentional water conservation is a result of plumbing code changes and other regulatory changes regarding water efficiency. For example, all new water using appliances and fixtures are required to be low flow. The consumer's intention may not have been to conserve water when they chose to replace an aging or broken dishwasher, clothes washer or bathroom faucet. Debt Service The current annual debt service obligations are met with revenue generated from water rates, the GPF and impact fees in the PWSDIF Fund. A summary of the existing debt and the outstanding balances at the beginning of FY 2017-18 are provided in Table 3. Table 3 Repayment Year Debt Purpose Balance Water Rates 2009 WIFA Loan Existing Potable System $ 1,484,834 Water Rates 2012 Sr. Lien Bonds — Refinance 2003 Existing Potable System $ 3,132,839 Water Rates 2013 Private Placement — Refinance 2003 Existing Potable System $ 2,005,000 Water Rates 2014 WIFA Loan AMI Meter Replacement $ 3,592,731 Water Rates 2015 Excise Tax Bonds — Refinance 2005 Land for MOC $ 1,100,550 Water Rates 2017 Excise Tax Bonds — Refinance 2007 Existing Potable System $ 13,186,444 GPF 2008 WIFA Loan Reclaimed Water System $ 2,613,309 GPF 2012 Sr. Lien Bonds— Refinance 2003 Reclaimed Water System $ 5,710,516 PWSDIF 2012 Sr. Lien Bonds — Refinance 2003 Potable System Expansion $ 1,761,645 Total Debt $ 34,587,868 i In April 2017, the Series 2007 bonds were refunded through a private placement bond issue. This refunding opportunity resulted in a net present value savings to the Utility of $992,000. The interest J rate received on the refunding was two and one half percent. The maturity term of the 2017 -5- refunding bonds is the same as the Series 2007 bonds; therefore, not extending the annual debt service payments. The Utility requested level debt service payments over the 10-year term. This resulted in higher payments in 2017 and 2018; however, payments in subsequent years are lower than they would have been under the Series 2007 bonds. This rates analysis includes an assumption for new debt in the amount of $6,000,000 in FY 2018-19 to finance existing system improvements as shown in Appendix C. It is assumed that the Utility will I issue bonds with a 20-year term at a five percent interest rate. The Utility will be seeking a traditional bond issue. The Town entered into an IGA with Metropolitan Domestic Water Improvement District and the Town of Marana to construct a recharge, recovery and delivery system known as the NWRRDS project to bring additional CAP water into the Town. This rates analysis includes an assumption for new debt in the amount of $10,000,000 in FY 2022-23 to finance portions of the NWRRDS project. The timing of this debt is dependent on the progress of the project. If the project is delayed, the debt will also be delayed. It is assumed that the Utility will issue traditional bonds with a 20-year term at a six percent interest rate. The debt will be repaid with both GPF and Alternative Water Resource Development Impact Fees. Repayment will be prorated based on the beneficiaries of the projects — existing customers and new development respectively. Project costs are identified for the -> NWRRDS project in the five year capital plan shown in Appendix C. Debt Service Coverage Requirements The method for calculating the debt service coverage ratio is pursuant to the Town Financial and JBudgetary Policies adopted by the Town Council in 2008. Section CA — Debt Capacity, Issuance & Management states the following with respect to debt service coverage ratios: J"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 debt coverage in times of revenue fluctuation." lensure J 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. J 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 j revenues are pledged as the repayment sources for these bonds in the bond indentures. Even J 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 lbonds in the water rates analysis. J 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 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 2016-17 the debt service coverage ratio was 12.63 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 l debt in the rates analysis process is an accepted practice in the industry and has been reviewed by 1 the Town's Finance Director and the Town's financial advisors with Stifel, Nicolaus & Company, Inc. j The debt service coverage ratio is determined by dividing the annual net operating revenue by the 1 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 jthis 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 n Preferred Financial Scenario is shown in Table 4. This includes current and proposed new debt. LJ Table 4 Q2018-19 2019-20 2020-21 2021-22 2022-23 Debt Service Coverage 2.43 2.54 2.37 2.28 1.99 Cash Reserve Policy The cash reserve policy may be found in the Town of Oro Valley Mayor and Council Water Policies Section II.A.1.d. The policy states "The Utility shall maintain a cash reserve in the Operating Fund of not less than 2096 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." In the Preferred Financial Scenario, the projected cash Jreserve balance for the Operating Fund for each year in the analysis is listed in Table 5 showing compliance in all years. The projected cash reserve balances include annual increases in the monthly base rates. J Table 5 l Operating Fund 2018-19 2019-20 2020-21 2021-22 2022-23 I Cash Reserve Requirement $ 3,000,021 $ 2,881,801 $ 2,952,300 $ 3,034,112 $ 3,095,189 JJJI{ Cash Reserve Balance $ 3,281,294 $ 3,430,220 $ 3,508,915 $ 3,534,014 $ 3,289,826 J Cash reserve balances in the Operating Fund are projected to be stable throughout the analysis. This is a result of strategically balancing the required financing of capital projects with the planned used J of cash reserves. The Utility works diligently to balance the use of cash reserves with the issuance of new debt to minimize rate increases. There is no cash reserve requirement for revenue from the GPF because these funds are restricted to pay for renewable water resources, infrastructure and associated debt. Although accounted for in the Operating Fund, the GPF cash is segregated from the Operating Fund cash. It is not be fiscally -7- n prudent to combine cash that has a restricted use with cash that has unrestricted use in determining compliance with a cash reserve policy. Similarly, the expenses paid by GPF revenue are segregated from the general operating expenses for purposes of calculating the cash reserve requirement. In I 1 the Preferred Financial Scenario, the projected cash reserve balance for the GPF in each year of the J analysis is listed in Table 6. I I I l J J J Table 6 Groundwater Preservation Fees 2018-19 2019-20 2020-21 2021-22 2022-23 Cash Reserve Balance $ 2,722,066 $ 2,512,353 $ 2,561,491 $ 1,837,526 $ 1,234,241 GPF cash reserve balances are projected to decrease over the five year projection period. This is a direct result of using the cash to pay for capital projects associated with the delivery of additional CAP water through the NWRRDS project. The GPF cash reserve balance will be used to offset those capital costs. The on -going revenue from the GPF will be used to pay future annual debt service on the portion of capital costs that will be financed. The planned use of GPF cash reserves to pay NWRRDS project costs will result in the Utility's ability to reduce future debt for the NWRRDS project by approximately $6.2 million based on estimated construction costs. Operating Fund Revenue Forecast The Operating Fund is projected to have a cash balance of $4,499,844 at the beginning of FY 2018- 19 and is projected to have a balance of $3,289,826 at the end of FY 2022-23. 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, expenses and cash balances for the GPF are accounted for separately within the Operating Fund. As discussed above, use of GPF funds is restricted to renewable water resources, infrastructure and associated debt. The revenue forecast was based on analysis of the Utility's water use data for FY 2016-17 and projected growth in the number of new connections detailed in Table 2 on page 4. The revenue forecast includes proposed increases in the potable water base rates shown below in Table 7. The potable water base rates are projected to increase annually beginning in FY 2018-19. There are no recommended increases in the potable water commodity rates while the Utility transitions the emphasis of the rate design to increase the fixed cost recovery. Fixed costs are costs the Utility incurs that do not fluctuate based on the volume of water sold. Examples of fixed costs include, but are not limited to, debt service, personnel, billing costs, fleet maintenance and regulatory costs. The current base rates generate a 38 percent fixed cost recovery. Increasing the Utility's ability to recover fixed costs with fixed rate revenue or base rates will ensure revenue stability. Water rates that are dependent on water sales to pay for fixed costs can result in revenue volatility. The proposed increases in the potable water base rates throughout the five year projection period are shown in Table 7. M J Table 7 Base Rates Current Proposed Proposed Proposed Proposed Proposed Potable Water Only Rates Rates Rates Rates Rates Rates Meter Sizes (inches) 2018-19 2019-20 2020-21 2021-22 2022-23 5/8 $ 14.62 $ 16.45 $ 18.79 $ 21.14 $ 23.47 $ 25.81 3/4 $ 21.93 $ 24.67 $ 28.19 $ 31.71 $ 35.20 $ 38.72 1 $ 36.54 $ 41.11 $ 46.97 $ 52.84 $ 58.65 $ 64.51 1.5 $ 73.08 $ 82.22 $ 93.93 $ 105.67 $ 117.30 $ 129.03 2 $ 116.94 $ 131.56 $ 150.30 $ 169.09 $ 187.69 $ 206.46 3 $ 233.86 $ 263.09 $ 300.58 $ 338.16 $ 375.35 $ 412.89 4 $ 365.41 $ 411.09 $ 469.67 $ 528.37 $ 586.50 $ 645.15 rZ 6 $ 730.83 $ 822.18 $ 939.34 $1,056.76 $1,173.01 $1,290.31 1 8 $1,169.32 $1,315.49 $1,502.94 $1,690.81 $1,876.80 $2,064.48 r! The reclaimed base rates and commodity rates are not proposed to increase throughout the projection period. The financial analysis illustrates that the reclaimed operating costs are being met with revenue from the reclaimed water rates. The potable and reclaimed GPF rates will also remain unchanged over the projection period. The financial analysis illustrates that the expenses to be funded with GPF revenue are being met with the existing GPF rates. Table 8 provides the water sales and GPF revenue forecast for the five year projection period using j the proposed base rates in Table 7. The Utility will be utilizing $924,000 conditionally allocated to J the Town by the Central Arizona Project. The funds are restricted and may only be used for infrastructure that would provide the Town with water resource reliability. The funds will be used to pay for NWRRDS project costs over two years. Table 8 J Revenue Source I 2018-19 2019-20 2020-21 2021-22 2022-23 Potable Water Reclaimed Water Total Water Sales GPF Revenue NW Reliability Funds $11,417,516 $12,239,742 1,735,407 $ 1,735,407 $13,152,923 $13,975,149 $ 2,437,507 $ 2,449,667 $ 240,000 $ 684,000 $13,059,548 $13,849,513 $14,648,245 1,735,407 1,735,407 1,735,407 $14,794,955 $15,584,920 $16,383,652 $ 2,459,968 $ 2,465,725 $ 2,473,318 Other revenue generated by the Utility consists of charges for services. Charges for services include funds received as a result of an IGA with the Pima County Wastewater Reclamation Department to provide monthly billing services on their behalf. The IGA was renewed in September 2017 and included an increase in the amount to be paid to the Water Utility. The IGA will be reviewed -J I annually to insure cost recovery. Charges for services also include, but are not limited to, new service establishment fees, late fees, reconnection fees, inspection fees and plan review fees. The l total of all charges for services are projected to generate annual revenue ranging from $705,300 to $726,500. Im r, Projections for interest income are a cumulative total of $288,396 over the five year period. A one percent interest rate was assumed for each year in the projection period. This interest rate is consistent with the Town's financial planning. Revenue Requirements Table 9 is a summary of revenue requirements for the Operating Fund that were used in the I financial analysis. These revenue requirements exclude expenses to be paid with GPF revenue. I I I Table 9 Operating Fund 2018-19 2019-20 2020-21 2021-22 2022-23 Expenses Personnel $ 2,966,907 $ 3,088,485 $ 3,215,738 $ 3,348,976 $ 3,488,534 Operations/Maintenance 1,971,960 2,021,258 2,071,790 2,123,585 2,176,674 Powerfor Pumping 846,248 858,208 868,278 878,690 885,374 CAP Wheeling Costs 1,499,222 1,781,070 1,871,628 1,971,378 2,028,962 CAP Recharge Costs 1,794,900 1,722,765 1,753,680 1,815,510 1,815,510 Reclaimed Personnel 443,115 461,478 480,711 500,864 521,988 Reclaimed Operations/Maint. 986,497 1,011,160 1,036,439 1,062,350 1,088,908 Reclaimed Power for Pumping 62,000 62,000 62,000 68,200 68,200 Subtotal Expenses $ 10,570,849 $ 11,006,424 $ 11,360,264 $ 11,769,553 $ 12,074,150 Debt Service 4,429,257 3,402,580 3,401,234 3,401,008 3,401,794 Capital Outlay 139,000 182,000 741,000 1,173,000 1,928,000 Total Expenses $ 15,139,106 $ 14,591,004 $ 15,502,498 $ 16,343,561 $ 17,403,944 Projected personnel costs include three and one half percent annual merit increases and eight "l percent annual increases in health care costs with no new employees being added within the five J year projection period. These projected increases are consistent with the General Fund's financial planning. A portion of the personnel costs have been allocated to the reclaimed water system. The allocations vary depending on the functions of staff in each division. Only five percent of J administrative labor costs are allocated to reclaimed operations while 24 percent of operations labor are allocated. The projected operations and maintenance (O&M) costs for both the potable and reclaimed water systems are based on the FY 2017-18 budget and include inflationary increases of two and one half 1 percent annually. The inflation factors are consistent with the General Fund's financial planning. The J reclaimed 0&M costs now include allocations for administrative costs, fleet service cost and trustee services which had not been done in the past. The allocations were based on the gallons of reclaimed water sold compared to the total gallons of all water sold. With exception to personnel J costs, the allocations represent 24 percent of the total applicable costs. Power costs for the potable and reclaimed water systems were segregated from the traditional J O&M costs because they are not subject to annual inflationary increases. Tucson Electric Power has historically increased its pumping rates every four years. In 2017, the power rate increased by 10 I percent. Another 10 percent rate increase has been projected in FY 2021-22. -10- 1, CAP wheeling costs are the fees charged by Tucson Water to wheel Oro Valley's CAP water through their recharge and recovery system. The IGA with Tucson Water was renegotiated in FY 2016-17. t Based on the new IGA, costs are assumed to increase annually by seven percent. The costs are also projected to increase in FY 2019-20 when the Utility takes 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 2,660 acre feet in that r year and subsequent years. CAP water recharge costs represent costs to take annual delivery of the Utility's entire CAP water J allotment of 10,305 acre feet. 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 Central Arizona Project. _1 Projected capital outlay for existing system improvements in this analysis includes drilling and equipping two replacement wells, water main replacements, fire line backflow prevention, vehicles n and computer equipment. The schedule for five year capital improvements may be found in Appendix C. Debt service costs increase in FY 2018-19 when it is projected that the Utility will issue bonds to finance capital improvements but will decrease in FY 2019-20 when the 2013 bonds are paid off. Debt service will increase again in FY 2022-23 when the Utility is projected to issue bonds to finance portions of the NWRRDS project. The NWRRDS project debt service will be repaid with both GPF and development impact fees from the AWRDIF Fund. t Table 10 is a summary of revenue requirements paid with GPF revenue. Table 10 —� Groundwater Preservation Fees 2018-19 2019-20 2020-21 2021-22 2022-23 Expenses Capital Cost of $6,748 AF of CAP $ 310,408 $ 388,010 $ 482,482 $ 499,352 $ 492,604 1 Capital Cost for NWRRDS project 240,000 1,570,616 546,000 1,309,000 771,000 J Debt Service 1,385,861 1,384,753 1,382,348 1,381,337 1,812,999 Total GPF Expenses $ 1,936,269 $ 3,343,379 $ 2,410,830 $ 3,189,689 $ 3,076,603 Expenses paid with GPF funds include the existing customers' portion of the CAP water capital costs associated with ownership of the CAP water allotment. These costs increase annually based on i projected rates developed by the Central Arizona Project. In FY 2018-19, the Utility will begin incurring costs on the NWRRDS project. During FY 2018-19 and FY 2019-20 there is a total of $924,000 in restricted funds that will be used to offset the Utility's costs of this project. The Central Arizona Project conditionally allocated these funds to the Utility with the requirement that the funds be used solely for a project that would result in water reliability. The NWRRDS meets the intent of the Central Arizona Project requirements. Debt service costs for the reclaimed water system are consistent over the projection period and are paid with GPF funds. Outstanding debt on the reclaimed water system will be paid in full by July 2029. This analysis includes an assumption that the Utility will borrow an additional $5 million to complete the existing customers' portion of the NWRRDS project which will be repaid with GPF J revenue. - 11 - r� Development Impact Fee Funds Alternative Water Resources Development Impact Fee Fund The Alternative Water Resources Development Impact Fee Fund (AWRDIF Fund) is projected to have a cash balance of $7,627,097 at the beginning of FY 2018-19 and is projected to have $3,799,997 at the end of FY 2022-23. 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 $349,554 for this analysis. A one 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 service unit is the equivalent of one single family residential (SFR) 5/8-inch water meter. The 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-inch water meter or one service unit is $4,045. It is assumed that the f existing Alternative Water Resources Development Impact Fees will not change during this five year projection period. Table 11 provides the projected growth in service units and the revenue associated with that growth. These growth projections are consistent with the Town's financial 1 planning. Table 11 Growth / Revenue 2018-19 2019-20 2020-21 2021-22 2022-23 J SFR Service Units 300 284 220 140 188 Other Service Units 64 12 32 5 5 Projected Revenue $1,472,380 $1,937,320 $1,019,340 $586,525 $780,685 AWRDIF funds may be used for capital expenses related to CAP water. Capital expenses during this projection period total $10,800,280 and include the capital costs assessed by the Central Arizona Project for 3,557 acre feet of our CAP water allotment and design and construction of the NWRRDS project that will deliver additional CAP water to the Town. These projects are identified in the five year capital improvement project schedule shown in Appendix C. It is assumed that the Utility will finance $5 million of the project costs in FY 2022-23. This is in addition to the debt for the existing icustomers' portion of the project. The annual capital expenses and debt service for the AWRDIF Fund are listed in the table below. Table 12 -% Expenses 2018-19 2019-20 2020-21 2021-22 2022-23 CAP Capital Charges $ 163,623 $ 204,528 $ 254,326 $ 263,219 $ 259,661 JCAP Facilities $ 360,000 $ 2,355,923 $ 819,000 $ 1,963,501 $ 2,156,499 Debt Service $ 432,624 Total Expenses $ 523,623 $ 2,560,451 $ 1,073,326 $ 2,226,720 $ 2,848,784 J -12- 0 I I Potable Water System Development Impact Fee Fund The Potable Water System Development Impact Fee Fund (PWSDIF Fund) is projected to have a cash balance of $5,924,988 at the beginning of FY 2018-19 and is projected to have $489,841 at the end of FY 2022-23. 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 $200,167 for this analysis. A one 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 service unit is the equivalent of one single family residential (SFR) 5/8-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-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 13 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 13 Growth/ Revenue 2018-19 2019-20 2020-21 2021-22 2022-23 SFR Service Units Other Service Units 300 64 284 12 220 32 140 5 188 5 Projected Revenue $733,460 $596,440 $507,780 $292,175 $388,895 PWSDIF funds may be used for capital expenses 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 expenses in this analysis total $6,500,000 and include drilling and equipping a new well, new water main, property acquisition, construction of a reservoir and booster station to meet demands of future growth. These projects are identified in the five year capital improvement plan shown in Appendix C. Debt service for previously constructed growth -related facilities is also paid from revenues collected from impact fees. There is no new debt projected in this analysis. The table below lists all expenses forecast for the PWSDIF. Table 14 Expenses 2018-19 2019-20 2020-21 2021-22 2022-23 Debt Service $ 331,627 $ 331,328 $ 330,630 $ 330,364 $ 330,115 Capital Projects 700,000 1,300,000 1,050,000 $ 1,450,000 $ 2,000,000 Total Expenses I $ 1,031,627 $ 1,631,328 $ 1,380,630 $ 1,780,364 $ 2,330,115 All expenses will be paid for with impact fees collected. Projects will be constructed commensurate with the timing of new development demands. -13- r.-1 L I Preferred Financial Scenario Prior to developing forecasts, financial considerations were evaluated relating to projected operating costs, capital expenses, the Utility's existing cash reserves, existing outstanding debt and debt service payments. When developing a Preferred Financial Scenario, the goals of the Utility are to ensure that all existing rate setting policies are met, cash reserves are utilized to minimize future debt and proposed rate increases do not result in rate shock. One of the rate setting policies included in the Mayor and Council Water Policies is for rate structures to be designed to encourage water conservation. The development of water conservation pricing, also known as a tiered commodity rate, began in 1999 when a second tier was added to the uniform or flat commodity rate. That structure evolved into four tiers by 2007. Over the last 10 years, the Utility has increased the tiered commodity rates to a level that encourages water conservation. Having achieved rates that encourage water conservation, the Utility is now transitioning the rate design to increase fixed cost recovery to ensure revenue stability. Figure 3 illustrates the decline in water deliveries even though the Utility experienced growth in the customer base. To stabilize revenue when water deliveries decline, it is necessary to increase fixed charge revenue which is revenue received from base rates. Figure 3 Potable Water Deliveries & Growth (excluding golf courses) 2,600,000,000 20,000 y 2,400,000,000 19,500 p v 2,200,000,000 19,000 Ya w y 2,000,000,000 18,500 c 1,800,000,000 1,600,000,000 18,000 v` 1,400,000,000 17,500 1,200,000,000 17,000 1,000,000,000 16,500 06-0707-0808-09 09-1010-1111-1212-1313-1414-15 IS-1616-17 wiiii Water Sales —Service Connections Fixed costs are costs incurred by the Utility that do not fluctuate based on the volume of water delivered. These costs include, but are not limited to, billing related costs, regulatory expenses, personnel, debt service, insurance, fleet maintenance and administrative services paid to the Town's General Fund. These costs are all incurred every year regardless of the volume of water that is delivered. The Utility's fixed costs budgeted for FY 2017-18 total $10.5 million. Ideally, these costs would be paid by revenues received from the base rate revenue. Base rates charged to customers are the same every month regardless of the volume of water delivered. The existing base rates generate $4.4 million or 38 percent of the fixed costs. As a result, the Utility is dependent on water sales to generate the revenue needed to recover the remaining $6.1 million in fixed costs. -14- r, Variable costs are those costs incurred by the Utility that fluctuate based on the volume of water I I delivered. If the deliveries decrease, the costs decrease and likewise, if deliveries increase, the costs increase. Variable costs include, but are not limited to, power for pumping, chemicals for I I disinfection, delivery of reclaimed water, CAP water wheeling costs and maintenance on plant I I facilities. The Utility's variable costs budgeted for FY 2017-18 total $3.1 million. These costs are paid by revenues received from the variable charge revenue also known as commodity rate revenue. I 1 Commodity rates are charged on the volume of water delivered which varies from customer to I 1 customer and from month to month. The existing commodity rates generate $8.1 million. Funds in excess of the variable costs are used to help pay for fixed costs. IJ I I The Utility's customer base is not diverse enough to rely so heavily on revenue from commodity rates. To increase revenue stability, the Utility will need to reduce its dependence on water sales for fixed cost recovery. This can be accomplished by increasing the monthly base rates. Declining water consumption has impacted water providers on a regional level. The table below illustrates how regional water providers have increased their base rates over the last eight years to compensate for the declines in water consumption as compared to Oro Valley. Table 15 Year Oro Valley Metro Marana Tucson 2017 14.62 29.50 19.09 14.39 2016 14.19 29.50 18.18 12.67 2015 14.19 27.00 17.31 11.90 2014 14.19 22.00 16.18 11.00 2013 14.19 20.00 15.12 9.68 2012 14.19 17.50 15.12 8.27 2011 14.19 17.50 15.12 7.53 2010 14.19 15.03 15.12 5.87 The Water Utility developed a Preferred Financial Scenario that supports key financial and policy goals. The scenario generates the revenue needed to maintain an adequate cash balance in all funds over the projected five year period. Additionally, the scenario balances the use of both available cash and proposed new debt to finance capital projects. The scenario meets the cash reserve requirements in each year of the projection period. Under this scenario, the fixed cost recovery is projected to increase from 38 percent to 43 percent by the end of FY 2018-19. If all proposed rate increases are implemented as shown in the Preferred Financial Scenario, fixed cost recovery could increase to approximately 60 percent by the end of FY 2022-23. 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 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 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 E. -15- 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 2018-19, the Water Utility Commission and Utility staff recommend the following: ➢ Increase in the potable water monthly base rates There is no recommended increase in the potable water commodity rates. In the past, emphasis was placed on developing commodity rates that would promote water conservation. The current tiered rate structure for the commodity rates encourages water conservation as intended. Because of the decline in water consumption, the emphasis of the rate design will now transition to increase the Utility's fixed cost recovery to ensure revenue stability. This will be accomplished with increases to the monthly base rates. JThe reclaimed base rates and commodity rates are not proposed to increase throughout the projection period. The financial analysis illustrates that the reclaimed operating costs are being met with revenue from the current reclaimed rates. The potable and reclaimed GPF rates will also remain unchanged over the projection period. The financial analysis illustrates that the expenses to be funded with GPF revenue are being met with the existing GPF rates. The planned use of GPF cash reserves will result in the Utility's ability to reduce future debt service for the NWRRDS project by approximately $6.2 million based on the estimated construction costs attributed to existing customers. With regard to the recommendation to increase the water rates, the following table shows the proposed potable water base rates for each meter size. Approximately 88 percent of the Utility's customers use a 5/8-inch water meter and will see an increase of $1.83 per month regardless of the volume of water they use. JTable 16 Meter Size Current Proposed Monthly (in inches) Base Rate Base Rate Increase 5/8 $ 14.62 $ 16.45 $ 1.83 3/4 $ 21.93 $ 24.67 $ 2.74 l 1 $ 36.54 $ 41.11 $ 4.57 J1.5 $ 73.08 $ 82.22 $ 9.14 2 $ 116.94 $ 131.56 $ 14.62 l 3 $ 233.86 $ 263.09 $ 29.23 J 4 $ 365.41 $ 411.09 $ 45.68 6 $ 730.83 $ 822.18 $ 91.35 8 $1,169.32 $1,315.49 $146.17 Table 17 illustrates Oro Valley's current and proposed water rates for a customer with a 5/8-inch water meter. Water rates of other water providers in the region are included for comparison of the base rates and the cost per 1,000 gallons. 16- n i Table 17 Water Provider MonthlyTier Base Rate 1 Tier 2 Tier 3 Tier 4 Tier 5 GPF or Water ( Resource Fee F 11 Oro Valley Current $14.62 $2.34 $3.25 $4.53 $6.29 --- $0.90 Oro Valley Proposed $16.45 $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 $19.09 $3.11 $4.33 $5.63 $6.94 $9.97 $0.48 n J Tucson Water $14.39 $2.31 $4.44 $10.33 $16.04 --- $0.78 Cost per 1,000 gallons. n Direct comparison of specific base rates and commodity rates is not an ideal way to make `J comparisons 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 18 provides a calculation of a monthly bill amount for a single family residential customer with a 5/8-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 18 Cost for Cost for Cost for Cost for Water Provider 8,000 Gallons 15,000 Gallons 25,000 Gallons 40,000 Gallons Oro Valley Current $41.45 $70.50 $123.52 $219.05 Oro Valley Proposed $43.28 $72.33 $125.35 $220.88 Metro Water $47.25 $79.25 $143.25 $249.65 Marana Water $47.97 $79.34 $134.14 $239.19 Tucson Water $44.26 $107.31 $156.10 $390.35 The following table illustrates the financial impact to customers with varying meter sizes based on 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. -1 Table 19 Classification Meter Size (inches) Water Use (gallons) Current Bill Proposed Bill Increase SF Residential 5/8 8,000 $ 41.45 $ 43.28 $ 1.83 SF Residential 5/8 15,000 $ 70.50 $ 72.33 $ 1.83 Irrigation 5/8 25,000 $123.52 $125.35 $ 1.83 Commercial 5/8 40,000 $144.22 $146.05 $ 1.83 Irrigation 1 27,000 $133.12 $137.69 $ 4.57 Commercial 2 57,000 $301.62 $316.24 $ 14.62 MF Residential 4 700,000 $ 2,633.41 $ 2,679.09 $ 45.68 Turf -Potable 4 4,000,000 $13,325.41 $13,371.09 $45.68 Commercial 6 6,000,000 $20,170.83 $20,262.18 $ 91.35 -17- �l Proposed rates for all Oro Valley Water Utility meter sizes may be 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-inch meters and a variety of increments for larger meter sizes. I Service Fees & Charges ' The Utility charges fees for services rendered in an amount designed to recover the cost to provide _l that service. These fees and charges are evaluated annually to determine if any adjustments are needed. The Preferred Financial Scenario includes an increase in the NSF Returned Check Fees. NSF Returned Check Fees are charged to customers when payments for water bills are returned for insufficient funds. The fees charged to customers are cost recovery only. The Utility is proposing an increase of $5.00 per returned item. The current fee is $25.00 and the proposed fee is $30.00. Details of the proposed fee increase may be found in Appendix D. IConclusion 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. This Water Rates Analysis Report is presented in support of the proposed water rates contained in the Preferred Financial Scenario. The Oro Valley Water Utility Commission and the Water Utility staff recommend approval of the water rates detailed in the Preferred Financial Scenario. The Oro Valley Water Utility staff and Commission are dedicated to serving the Town of Oro Valley and the customers of its water utility and extend their appreciation to the Mayor and Council for consideration of the proposed water rates. 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 l J Oro Valley Water Utility 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 Total Water Sales Other Operating Revenue Service Fees & Charges Interest Income Total Other Operating Revenue Total Operating Revenue OPERATING EXPENSES Potable Operating Expenses Personnel Operations & Maintenance Power for Pumping CAP Wheeling Costs CAP Water Recharge Costs Total Potable Operating Expenses Reclaimed Operating Expenses Personnel Operating & Maintenance Power for Pumping Total Reclaimed Operating Expenses Total Operating Expenses PREFERRED FINANCIAL SCENARIO Operating Fund FY 2018-19 FY 2019.20 FY 2020-21 FY 2021-22 FY 2022-23 $ 11,237,242 $ 11,925,739 $ 12,615,746 $ 13,298,853 $ 13,988,183 68,731 201,757 330,851 437,012 545,710 111,543 112,246 112,951 113,648 114,352 11,417,516 12,239,742 13,059, 548 13,849, 513 14,648,245 1,735,407 1,735,407 1,735,407 1,735,407 1,735,407 13,152,923 23,975,149 14,794,955 15,584,920 16,383,652 705,300 705,300 726,500 726,500 726,500 62,333 59,482 59,738 57,239 49,604 767,633 764,782 786,238 783,739 776,104 $ 13,920,556 $ 14,739,931 $ 15,581,193 $ 16,368,659 $ 17,159,756 2,966,907 3,088,485 3,215,738 3,348,976 3,488,534 1,971,960 2,021,258 2,071,790 2,123,585 2,176,674 846,248 858,208 868,278 878,690 885,374 1,499,222 1,781,070 1,871,628 1,971,378 2,028,962 1,794,900 1,722, 765 1,753, 680 1,815,510 1,815, 510 $ 9,079,237 $ 9,471,786 $ 9,781,114 $ 10,138,139 $ 10,395,054 443,115 461,478 480,711 500,864 521,988 986,497 1,011,160 1,036, 439 1,062,350 1,088, 908 62,000 62,000 62,000 68,200 68,200 $ 1,491,612 $ 1,534,638 $ 1,579,150 $ 1,631,414 $ 1,679,096 $ 10,570,849 $ 11,006,424 $ 11,360,264 $ 11,769,553 $ 12,074,150 Net Operating Revenue $ 3,349,707 $ 3,733,SO7 $ 4,220,929 $ 4,599,106 $ 5,085,606 DEBT SERVICE - POTABLE P&I - 2009 WIFA Loan - Exist. System CIP P&I - 2012 Sr. Lien Bonds - Exist. System -Ref! 2003 P&I - 2013 Refunding - Excise - Private Placement P&I - 2014 WIFA Loan - Sr. Lien - AM[ P&I - 2015 Excise Tax Bonds - Refinance 2005 P&I - 2017 Excise Tax Bonds - Refinance 2007 P&I - 2019 Sr. Lien Bonds - Exist. System CIP- 20 yrs. Total Potable System Debt Service Other Obligations Machinery & Equipment & Vehicles Capital Improvements: Existing System Total Other Obligations Net Balance From Operations Beginning Cash Balance Net Balance From Operations Ending Cash Balance 149,175 149,123 149,069 149,014 148,956 589,759 589,227 587,986 587,514 587,071 1,024,645 - - - - 377,060 376,959 376,856 376,750 376,642 152,576 151,286 151,279 151,534 152,706 1,658,007 1,657,950 1,658,009 1,658,161 1,658,384 478,035 478,035 478,035 478,035 478,035 $ 4,429,257 $ 3,402,580 $ 3,401,234 $ 3,401,008 $ 3,401,794 $ 139,000 $ 182,000 $ 241,000 $ 173,000 $ 128,000 - - 500,000 1,000,000 1,800,000 $ 139,000 $ 282,000 $ 741,000 $ 1,173,000 $ 1,928,000 $ (1,218,550) $ 148,927 $ 78,695 $ 25,098 $ (244,287) $ 4,499,844 $ 3,281,294 $ 3,430,220 $ 3,508,915 $ 3,534,014 (1,218,550) 148,927 78,695 25,098 (244,187) $ 3,281,294 $ 3,430,220 $ 3,508,915 $ 3,534,014 $ 3,289,826 A-1 Oro Valley Water Utility PREFERRED FINANCIAL SCENARIO Operating Fund Groundwater Preservation Fees FY 2018-19 FY 2019-20 FY 2020-21 FY 2021.22 FY 2022-23 GPF Beginning Balance $ 1,980,828 $ 2,722,066 $ 2,512,353 $ 2,561,491 $ 1,837,526 Revenue GPF Revenue -Potable 2,079,840 2,079,840 2,079,840 2,079,840 2,079,840 GPF Revenue - Reclaimed 344,896 344,896 344,896 344,896 344,896 GPFRevenue- Growth 12,771 24,931 35,232 40,989 48,582 Total GPF Revenue $ 2,437,507 $ 2,449,667 $ 2,459,968 $ 2,465,725 $ 2,473,318 NW Reliability Restricted Cash ($924,000) 240,000 684,000 Total All Revenue $ 2,677,507 $ 3,133,667 $ 2,459,968 $ 2,465,725 $ 2,473,318 Expenses Capital Cost for CAP Allotment 6,748 AF 310,408 388,010 482,482 499,352 492,604 Capital Costs for NWRRDS Project 240,000 1,570,616 546,000 1,309,000 771,000 P&I - 2007 Sr. Lien - WIFA -Reclaimed Ph.2 310,866 310,727 310,583 310,434 310,280 P&I - 2012 Sr. Lien Bonds - Reclaimed Ph.1 1,074,995 1,074,026 1,071,765 1,070,903 1,070,095 P&I - 2022 Sr. Lien Bonds - NWRRDS - - - - 432,624 Total Expenses 1,936,269 3,343,379 2,410,830 3,189,689 3,076,603 GPF Ending Balance $ 2,722,066 $ 2,522,353 $ 2,561,491 $ 1,837,526 $ 1,234,241 A-2 Oro Valley Water Utility 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 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 $ 1,472,380 $ 1,197,320 $ 1,019,340 $ 586,525 $ 780,685 1,472,380 1,197,320 1,019,340 586,525 780,685 80,619 80,317 73,489 66,414 48,715 80,619 80,317 73,489 66,414 48,715 $ 1,552,999 $ 1,277,637 $ 1,092,829 $ 652,939 $ 829,400 OPERATING EXPENSES N/A - - - - - Total Operating Expenses $ - $ - $ - $ - $ Net Operating Revenue $ 1,552,999 $ 1,277,637 $ 1,092,829 $ 652,939 $ 829,400 DEBT SERVICE P&I - Sr. Lien Bonds - NWRRDS - Growth (2022) - - - - 432,624 Total Debt Service $ - $ - $ - $ - $ 432,624 OTHER OBLIGATIONS Capital Improvements: CAP Capital Charges 3557 acre feet 163,623 204,528 254,326 263,219 259,661 CAP Facilities Engineering & Construction 360,000 2,355,923 819,000 1,963,501 2,156,499 Total Other Obligations $ 523,623 $ 2,560,451 $ 1,073,326 $ 2,226,720 $ 2,416,160 Net Balance From Operations Beginning Cash Balance Net Balance From Operations Ending Cash Balance $ 1,029,376 $ (1,282,814) $ 19,503 $ (1,573,781) $ (2,019,384) $ 7,627,097 $ 8,656,473 $ 7,373,659 $ 7,393,162 $ 5,819,381 $ 1,029,376 $ (1,282,814) $ 19,503 $ (1,573,781) $ (2,019,384) $ 8,656,473 $ 7,373,659 $ 7,393,162 $ 5,819,381 $ 3,799,997 A-3 Oro Valley Water Utility REVENUES Development Impact Fees Subtotal Revenue Other Operating Revenue Interest Income Subtotal Other Operating Revenue Total Operating Revenue OPERATING EXPENSES N/A Total Operating Expenses PREFERRED FINANCIAL SCENARIO Potable Water System Development Impact Fee Fund FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 $ 733,460 $ 596,440 $ 507,780 $ 292,175 $ 388,895 $ 733,460 $ 596,440 $ 507,780 $ 292,175 $ 388,895 57,883 52,104 43,019 31,900 15,261 57,883 52,104 43,019 31,900 15,261 $ 791,343 $ 648,544 $ 550,799 $ 324,075 $ 404,156 Net Operating Revenue $ 791,343 $ 648,544 $ 550,799 $ 324,075 $ 404,156 DEBT SERVICE P&I - Sr, Lien Bonds - Expansion Related (2012) $ 331,627 $ 331,328 $ 330,630 $ 330,364 $ 330,115 Total Water System Debt Service $ 331,627 $ 331,328 $ 330,630 $ 330,364 $ 330,115 OTHER OBLIGATIONS Growth Related Capital Projects 700,000 1,300,000 1,050,000 1,450,000 2,000,000 Total Other Obligations $ 700,000 $ 1,300,000 $ 1,050,000 $ 1,450,000 $ 2,000,000 Net Balance From Operations $ (240,284) $ (982,784) $ (829,831) $ (1,456,289) $ (1,925,959) Beginning Cash Balance $ 5,924,988 $ 5,684,704 $ 4,701,920 $ 3,872,089 $ 2,415,800 Net Balance From Operations $ (240,284) $ (982,784) $ (829,831) $ (1,456,289) $ (1,925,959) Ending Cash Balance $ 5,684,704 $ 4,701,920 $ 3,872,089 $ 2,415,800 $ 489,841 A-4 Oro Valley Water Utility PREFERRED FINANCIAL SCENARIO �I Summary of all Funds REVENUES Water Sales 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 1 Other Operating Revenue Groundwater Preservation Fees Groundwater Preservation Fee - Potable Groundwater Preservation Fee - Reclaimed Groundwater Preservation Fee - Growth Total Groundwater Preservation Fees Potable Water Impact Fees Alternative Water Impact Fees Service Fees & Charges NW Reliabiity Restricted Cash ($924,000) Interest Income Total Other Operating Revenue 7 Total Operating Revenue OPERATING EXPENSES Potable Operating Expenses Personnel Operations & Maintenance Power for Pumping J CAP Wheeling Casts CAP Recharge Costs Costs paid by GPF Revenue (excludes debt & capital project) Total Potable Operating Expenses Reclaimed Operating Expenses Personnel Operating & Maintenance Power for Pumping Total Reclaimed Operating Expenses Total Operating Expenses FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022.23 $ 11,237,242 $ 11,925,739 $ 12,615,746 $ 13,298,853 $ 13,988,183 68,731 201,757 330,851 437,012 545,710 111,543 112,246 112,951 113,648 114,352 11,417,516 12,239,742 13,059,548 13,849,513 14,648,245 1,735,407 1,735,407 1,735,407 1,735,407 1,735,407 13,152,923 13,975,149 14,794,955 15,584,920 16,383,652 2,079,840 2,079,840 2,079,840 2,079,840 2,079,840 344,896 344,896 344,896 344,896 344,896 12,771 24,931 35,232 40,989 48,582 2,437,507 2,449,667 2,459,968 2,465,725 2,473,318 733,460 596,440 507,780 292,175 388,895 1,472,380 1,197,320 1,019,340 586,525 780,685 705,300 705,300 726,500 726,500 726,500 240,000 684,000 - - - 200, 835 191,903 176,246 155,553 113,580 5,789,482 5,824,630 4,889,834 4,226,478 4,482,978 $ 18,942,405 $ 19,799,779 $ 19,684,789 $ 19,811,398 $ 20,866,630 2,966,907 3,088,485 3,215,738 3,348,976 3,488,534 1,971,960 2,021,258 2,071,790 2,123,585 2,176,674 846,248 858,208 868,278 878,690 885,374 1,499,222 1,781,070 1,871,628 1,971,378 2,028,962 1,794,900 1,722o765 1,753,680 1,815,510 1,815,510 310,408 388,010 482,482 499,352 492,604 $ 9,389,645 $ 9,859,796 $ 10,263,596 $ 10,637,491 $ 10,887,658 443,115 461,478 480,711 500,864 521,988 986,497 1,011,160 1,036,439 1,062,350 1,088,908 62,000 62,000 62,000 68,200 68,200 $ 1,491,612 $ 1,534,638 $ 1,579,150 $ 1,631,414 $ 1,679,096 $ 10,881,257 $ 11,394,434 $ 11,842,746 $ 12,268,905 $ 12,566,754 Net Operating Revenue $ 8,061,148 $ 8o405,345 $ 7,842,043 $ 7,542,493 $ 8,299,876 A-5 Oro Valley Water Utility PREFERRED FINANCIAL SCENARIO Summary of all Funds FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Debt Service Debt Service - Potable- Existing System P&I - 2009 WIFA Loan - Exist. System CIP 149,175 149,123 149,069 149,014 148,956 P&I - 2012 Sr. Lien Bonds - Existing System -Refinance 2003 589,759 589,227 587,986 587,514 587,071 -7 P&I - 2013 Refunding - Excise - Private Placement 1,024,645 - - - - J P&I - 2014 WIFA Loan - Sr. Lien -AMI 377,060 376,959 376,856 376,750 376,642 P&I - 2015 Excise Tax Bonds - Refinance 2005 152,576 151,286 151,279 151,534 152,706 P&I - 2017 Excise Tax Bonds - Refinance 2007 1,658,007 1,657,950 1,658,009 1,658,161 1,658,384 P&I - 2019 Sr. Lien Bonds - Existing System CIP 478,035 478,035 478,035 478,035 478,035 Total Potable Existing System Debt Service $ 4,429,257 $ 3,402,580 $ 3,401,234 $ 3,401,008 $ 3,401,794 Debt Service - GPF P&I -Sr.Lien - WIFA -Reclaimed Ph.2(2007) $ 310,866 $ 310,727 $ 310,583 $ 310,434 $ 310,280 P&I - Sr. Lien Bonds - Reclaimed Ph.1 (2012) 1,074,995 1,074,026 1,071,765 1,070,903 1,070,095 P&I - Sr. Lien Bonds - NWRRDS- Exist. Customers (2022) - - - - 432,624 �t Total GPF Debt Service $ 1,385,861 $ 1,384,753 $ 1,382,348 $ 1,381,337 $ 1,812,999 Debt Service - AWRDIF - Growth Related J P&I - Sr. Lien Bonds - NWRRDS - Growth Related(2022) 432,624 Total AWRDIF Growth Related Debt Service $ - $ $ - $ - $ 432,624 Debt Service - Potable - Growth Related P&I - Sr. Lien Bonds - Growth Related (2012) 331,627 331,328 330,630 330,364 330,115 Total Potable Growth Related Debt Service $ 331,627 $ 331,328 $ 330,630 $ 330,364 $ 330,115 1 Total Water System Debt Service $ 6,146,745 $ 5,118,661 $ 5,114,212 $ 5,112,709 $ 5,977,532 j Other Obligations Machinery & Equipment & Vehicles $ 139,000 $ 182,000 $ 241,000 $ 173,000 $ 128,000 Capital improvements: Existing System 500,000 1,000,000 1,800,000 Groundwater Preservation Fees 240,000 1,570,616 546,000 1,309,000 771,000 Alternative Water Resources 523,623 2,560,451 1,073,326 2,226,720 2,416,160 Potable Water System Expansion 700,000 1,300,000 1,050,000 1,450,000 2,000,000 Total Other Obligations $ 1,602,623 $ 5,613,067 $ 3,410,326 $ 6,158,720 $ 7,115,160 Net Balance From Operations $ 311,781 $ (2,326,382) $ (682,495) $ (3,728,936) $ (4,792,815) J l Growth - New Metered Connections 320 290 234 140 188 J Monthly increase to residential customer using 8K gals. 4.4% 5.4% 5.2% 4.9% 4.7% Monthly increase to residential customer using 8K gals. $1.83 $2.34 $2.35 $2.33 $2.34 Debt Service Coverage Requirement Amount $ 7,140,200 $ 6,111,489 $ 6,105,690 $ 6,103,614 $ 7,227,464 DS Coverage Ratio: 2012 Sr. Lien Bonds & WIFA 2.43 2.54 2.37 2.28 1.99 Debt Service Coverage Requirement = 1.30 JRequired Cash Reserves (20% of personnel, O&M, debt) $ 3,000,021 $ 2,881,801 $ 2,952,300 $ 3,034,112 $ 3,095,189 (does not include depreciation/amortization) .Operating Fund $ 3,281,294 $ 3,430,220 $ 3,508,915 $ 3,534,014 $ 3,289,826 Groundwater Preservation Fees 2,722,066 2,512,353 2,561,491 1,837,526 1,234,241 AWRD Impact Fee Fund 8,656,473 7,373,659 7,393,162 5,819,381 3,799,997 PWSD Impact Fee Fund 5,684,704 4,701,920 3,872,089 2,415,800 489,841 Total Ending Cash Balance $ 20,344,537 $ 18,018,152 $ 17,335,657 $ 13,606,720 $ 8,813,905 A-6 APPENDIX B Rate Schedules & Tables for Bill Comparisons B-1 Proposed Water Rate Schedule B-2 Tables for Bill Comparisons by Meter Size - Potable B-8 Tables for Bill Comparisons by Meter Size - Reclaimed F1 I ORO VALLEY WATER UTILITY PREFERRED FINANCIAL SCENARIO PROPOSED WATER RATES METER SIZE (in inches) POTABLE BASE RATE RECLAIMED BASE RATE 5/8 $16.45 $14.62 3/4 $24.67 $21.93 1 $41A1 $36.54 1.5 $82.22 $73.08 2 $131.56 $116.94 3 $263.09 $233.86 4 $411.09 $365.41 6 $822.18 $730.83 8 $1,315.49 $1,169.32 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. 5/8 0-7,000 7,001-16,000 16,001 - 32,000 OVER 32,000 3/4 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 OVER 3,500,000 8 1 0-860,000 1 860,001 - 2,000,000 2,000,001 - 3,500,000 OVER 3,500,000 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 COMMODITY RATES - RECLAIMED WATER ALL RECLAIMED WATER USES & CLASSIFICATIONS 1 $ 2.27 per 1000 gallons for all water use GROUNDWATER PRESERVATION FEES POTABLE WATER $ 0.90 per 1000 gallons for all water use RECLAIMED WATER $ 0.47 per 1000 gallons for all water use B-1 n TABLE FOR MONTHLY CHARGES & PERCENT INCREASE COMPARISON RESIDENTIAL & IRRIGATION CUSTOMERS WITH A 5/8 X 3/4" METER PREFERRED FINANCIAL SCENARIO =Tiers no== Water Use n C III 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 14.62 16.45 1.83 12.5% 0.00 0.00 0.00 1.83 16.45 12.5% 1,000 16.96 18.79 1.83 10.8% 0.90 0.90 0.00 1.83 19.69 10.2Y. 2,000 19.30 21.13 1.83 9.5% 1.80 1.80 0.00 1.83 22.93 8.7% 3,000 21.64 23.47 1.83 8.4% 2.70 2.70 0.00 1.83 26.17 7.5% 4,000 23.98 25.81 1.83 7.6% 3.60 3.60 0.00 1.83 29.41 6.6% 5,000 26.32 28.15 1.83 6.9% 4.50 4.50 0.00 1.83 32.65 5.9% 6,000 28.66 30.49 1.83 6.4% 5.40 5.40 0.00 1.83 35.89 5.4% 7,000 31.00 32,83 1.83 5.9% 6.30 6.30 0.00 1.83 39.13 4.9% 8,000 34.25 36.08 1.83 5.3% 7.20 7.20 0.00 1.83 43.28 4.4% 9,000 37.50 39.33 1.83 4.9% 8.10 8.10 0.00 1.83 47.43 4.0% 10,000 40.75 42.58 1.83 4.5% 9.00 9.00 0.00 1.83 51.58 3.7% 11,000 44.00 45.83 1.83 4.2% 9.901 9.90 0.001 1.83 55.731 3.4% 12,000 47.25 49.08 1.83 3.9% 10.80 10.80 0.00 1.83 59.88 3.1% 13,000 50.50 52.33 1.83 3.6% 11.70 11.70 0.00 1.83 64.03 2.9% 14,000 53.75 55.58 1.83 3.4% 12.60 12.60 0.00 1.83 68.18 2.8% 15,000 57.00 58.83 1.83 3.2% 13.50 13.50 0.00 1.83 72.33 2.6% 16,000 60.25 62.08 1.83 3.0% 14.40 14.40 0.00 1.83 76.48 2.4% 17,000 64.78 66.61 1.831 2.8% 15.30 15.30 0.00 1.83 81.91 2.3% 18,000 69.31 71.14 1.83 2.6% 16.20 16.20 0.00 1.83 87.34 2.1% 19,000 73.84 75.67 1.83 2.5% 17.101 17.10 0.001 1.83 92.771 2.0% 20,000 78.37 80.20 1.83 2.3% 18.00 18.00 0.00 1.83 98.20 1.9% 21,000 82.90 84.73 1.83 2.2% 18.90 18.90 0.00 1.83 103.63 1.8%. 22,000 87.43 89.26 1.83 2.1% 19.80 19.80 0.00 1.83 109.06 1.7% 23,000 91.96 93.79 1.83 2.0% 20.70 20.70 0.00 1.83 114.49 1.6% 24,000 96.49 98.32 1.83 1.9% 21.60 21.60 0.00 1.83 119.92 1.5% 25,000 101.02 102.85 1.831 1.8% 22.50 22.50 0.00 1.83 125.35 1.5% 26,000 105.55 107.38 1.83 1.7% 23.40 23.40 0.00 1.83 130.78 1.4% 27,000 110.08 111.91 1.83 1.7% 24.301 24.30 0.001 1.83 136.21 1.4% 28,000 114.61 116.44 1.83 1.6% 25.20 25.20 0.00 1.83 141.64 1.391 29,000 119.14 120.97 1.83 1.5% 26.10 26.10 0.00 1.83 147.07 1.3% 30,000 123.67 125.50 1.83 1.5% 27.00 27,00 0.00 1.83 152.50 1.2% 31,000 128.20 130.03 1.83 1.4% 27.90 27.90 0.00 1.83 157.93 1.2% 32,000 132.73 134.56 1.83 1.4% 28.80 28.80 0.00 1.83 163.36 1.1% 33,000 139.02 140.85 1.831 1.3% 29.70 29.70 0.00 1.83 170.55 1.1% 34,000 145.31 147.14 1.83 1.3% 30.60 30.60 0.00 1.83 177.74 1.0% 35,000 151.60 153.43 1.83 1.2% 31.501 31.50 0.00 1.83 184.93 1.0% 36,000 157.89 159.72 1.83 1.2% 32.40 32.40 0.00 1.83 192.12 1.0% 37,000 164.18 166.01 1.83 1.1% 33.30 33.30 0.00 1.83 199.31 0.9% 38,000 170.47 172.30 1.83 1.1% 34.20 34.20 0.00 1.83 206.50 0.9% 39,000 176.76 178.59 1.83 1.0% 35.10 35.10 0.00 1.83 213.69 0.9% 40,000 183.05 184.88 1.83 1.0% 36.00 36.00 0.00 1.83 220.88 0.8% 41,000 189.34 191.17 1.831 1.0% 36.90 36.90 0.001 1.83 228.07 0.8% 42,000 195.63 197.46 1.83 0.9% 37.80 37.80 0.00 1.83 235.26 0.8% 43,000 201.92 203.75 1.83 0.9% 38.701 38.70 0.00 1.83 242.45 0.8% 44,000 208.21 210.04 1.83 0.9% 39.60 39.60 0.00 1.83 249.64 0.7% 45,000 214.50 216.33 1.83 0.9% 40.50 40.50 0.00 1.83 256.831 0.7% 46,000 220.79 222.62 1.83 0.8% 41.40 41.40 0.00 1.83 264.02 0.7Ya 47,000 227.08 228.91 1.83 0.8% 42.30 42.30 0.00 1.83 271.21 0.7% 48,000 233.37 235.20 1.83 0.8% 43.20 43.20 0.00 1.83 278.40 0.7% 49,000 239.66 241.49 1.83 0.8% 44.10 44.10 0.00 1.83 285.59 0.6Yo 50,000 245.95 247.78 1.83 0.7% 45.00 45.00 0.00 1.83 292.781 0.6% M TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR RESIDENTIAL & IRRIGATION CUSTOMERS WITH A 3/4" x 3/4" METER BASE RATE $ 24.67 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 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 21.93 24.67 2.74 12.5% 0.00 0.00 0.00 2.74 24.67 12.551 7,000 38.31 41.05 2.74 7.2% 6.30 6.30 0.00 2.74 47.35 6.1% 11,000 48.58 51.32 2.74 5.6% 9.90 9.90 0.00 2.74 61.22 4.7% 25,000 108.95 111.69 2.74 2.5% 25.20 25.20 0.00 2.74 136.89 2.0% 50,000 212.13 214.87 2.74 1.3%1 45.001 45.001 0.001 2.74 259.87 1.1Y° TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 3/4" x 3/4" METER BASE RATE $ 24.67 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 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 PERCENT INCREASED 0 21.93 24.67 2.74 12.5% 0.00 0.00 0.00 2.74 24.67 12.5% 7,000 38.31 41.05 2.74 7.2% 6.30 6.30 0.00 2.74 47.35 6.1% 11,000 47.67 50.41 2.74 5.8% 9.90 9.90 0.00. 2.74 60.31 4.8% 28,000 87.45 90.19 2.74 3.1% 25.20 25.20 0.00 2.74 115.39 2.4% 50,000 138.93 141.67 2.74 2.0% 45.00 45.00 0.00 2.74 iS6.67 1.5% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR RESIDENTIAL & IRRIGATION CUSTOMERS WITH A 1" METER BASE RATE $ 41.11 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 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 36.54 41.11 4.57 12.5% 0.00 0.00 0.00 4.57 41.11 12.591° 17,000 76.32 80.89. 4.57 6.0% 15.30 15.30 0.00 4.57 96.19 5.0%° 27,000 108.82 113.39 4.57 4.2% 24.30 24.30 0.00 4.57 137.69 3.4% 35,000 144.57 149.14 4.57 3.2% 34.20 34.20 0.00 4.57 153.34 2.6% 50,000 196.37 200.94 4.57 2.3% 45.00 45.00 0.00 4.57 245.94 B-3 n TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 1" METER BASE RATE $ 41.11 COMMODITY RATE: TIER 1 = $ 2.34 FOR ALL WATER USAGE TIER 2 = N/A TIER 3= N/A TIER 4= N/A i= Average Water Use 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 36.54 41.11 4.57 12.5% 0.00 0.00 0.00 4.57 41.11 12.5% 15,000 71.64 76.21 4.57 6.4% 13.50 13.50 0.00 4.57 89.71 5.4% 27,000 99.72 104.29 4.57 4.6% 24.30 24.30 0.00 4.57 128.59 3.7% 38,000 125.46 130.03 4.57 3.6% 34.20 34.20 0.00 4.57 164.23 2.9% 50,000 153.54 158.11 4.57 3.0%a 45.00 45.00 0.00 4.57 203.11 2.3% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR IRRIGATION CUSTOMERS WITH A 1.5" METER BASE RATE $ 82.22 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 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 73.08 82.22 9.14 12.5% 0.00 0.00 0.00 9.14 82.22 12.57 38,000 164.73 173.87 9.14 5.5% 34.20 34.20 0.00 9.14 208.07 4.6% 64,000 249.23 258.37 9.14 3.7% 57.60 57.60 0.00 9.14 315.97 3.0% 90,000 346.53 355.67 9.13 2.6'Ya 81.00 81.00 0.00 9.13 436.67 2,1% 125,000 505.08 514.22 9.13 1.SYa 112.50 112.50 0.00 9.13 626.72 1.5% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 1.5" METER BASE RATE $ 82.22 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 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 73.08 82.22 9.14 12.5% 0.00 0.00 0.00 9.14 82.22 12.5% 30,000 143.28 152.42 9.14 6.4% 27.00 27.00 0.00 9.14 179.42 5.4% 64,000 222.84 231.98 9.14 4.1% 57.60 57.60 0.00 9.14 289.58 3.3% 90,000 253.68 292.82 9.13 3.2% 81.00 81.00 0.00 9.13 373.82 2.SYe 125,000 365.58 374.72 9.14 2.SYo 112.50 112.50 0.00 9.14 487.22 1.9% B-4 J TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON = Average Water Use FOR IRRIGATION CUSTOMERS WITH A 2" METER BASE RATE $ 131.56 COMMODITY RATE: TIER 1 = $ 2.34 FOR 0 - 56,000 GALLONS TIER 2 = $ 3.25 FOR 56,001 - 128,000 GALLONS TIER 3 = $ 4.53 FOR 128,001 - 256,000 GALLONS TIER 4 = $ 6.29 FOR ALL USAGE OVER 256,000 GALLONS 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 PERCENT INCREASED 0 116.94 131.56 14.62 12.5% 0.00 0.00 0.00 14.62 131.56 12.5% 57,000 251.23 265.85 14.62 5.8% 51.30 51.30 0.00 14.62 317.15 4.851 130,000 491.04 505.66 14.62 3.0% 117.00 117.00 0.00 14.62 622.66 2.4%. 250,2002 1,034.64 1,049.26 14.62 1.4% 225.00 225.00 0.00 14.62 1,274.26 1.2% 325,000 1,495.83 1,510.45 14.62 1.0% 292.50 292.50 0.00 14.62 1,802.95 0.8% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 2" METER BASE RATE $ 131.56 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 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 0 116.94 131.56 14.62 12.5% 0.00 0.00 0.00 14.62 131.56 12.5% 57,000 250.32 264.94 14.62 5.8% 51.30 51.30 0.00 14.62 316.24 4.8% 128,000 416.46 431.08 14.62 3.5% 115.20 115.20 0.00 14.62 546.28 2.7% 250,000 101.14 716.56 14.62 2.1% 225.00 225.00 0.00 14.62 941.56 1.6% 325,000 877.44 892.06 14.62 1.7% 292.50 292.50 0.00 14.62 1,184.56 1.2% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR IRRIGATION CUSTOMERS WITH A 3" METER BASE RATE $ 263.09 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 l TIER 4 = $ 6.29 FOR ALL USAGE OVER 512,000 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 0 233.86 263.09 29.23 12.5% 0.00 0.00 0.00 29.23 263.09 12.5% 50,000 350.86 380.09 29.23 8.3% 45.00 45.00 0.00 29.23 425.09 7.4% 150,000 619.44 648.67 29.23 4.7% 135.00 135.00 0.00 29.23 783.67 3.9% 300,000 1,163.26 1,192.49 29.23 2.5%a 270.00 270.00 0.00 29.23 1,462.49 2.0% 500,000 2,069.26 2,098.49 29.23 1.4% 450.00 450.00 0.00 29.23 2,548.49 1.2% B-5 J TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 3" METER BASE RATE $ 263.09 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 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 0 233.86 263.09 29.23 12.5% 0.00 0.00 0.00 29.23 263.09 12.5% 50,000 350.86 380.09 29.23 8.3% 45.00 45.00 0.00 29.23 425.09 7.4% 150,000 584.86 614.09 29.23 5.0% 135.00 135.00 0.00 29.23 749.09 4.1%" 300,000 935.86 965.09 29.23 3.1% 270.00 270.00 0.00 29.23 1,235.09 2.4% 500,000 1,403.86 1,433.09 29.23 2.1% 450.00 450.00 0.00 29.23 1,883.09 1.6% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR IRRIGATION CUSTOMERS WITH A 4" METER BASE RATE $ 411.09 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 AT THE CURRENT RATE BILL AT THE 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 0 365.41 411.09 45.68 12.5% 0.00 0.00 0.00 45.68 411.09 12.5% 300,000 1,181.16 1,226.84 45.68 3.9% 270.00 270.00 0.00 45.68 1,496.84 3.191 550,000 2,185.66 2,231.34 45.68 2.1% 495.00 495.00 0.00 45.68 2,726.34 1.7% 700,000 2,865.16 2,910.84 45.68 1.6% 630.00 630.00 0.00 45.68 3,540.84 1.3% 850,000 3,632.66 3,678.34 45.68 1.3°/a 765.00 765.00 0.00 45.68 4,443.34 1.0% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 4" METER BASE RATE $ 411.09 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 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 0 365.41 411.09 45.68 12.5% 0.00 0.00 0.00 45.68 411.09 12.5% 300,000 1,067.41 1,113.09 45.68 4.3% 270.00 270.00 0.00 45.68 1,383.09 3.4% 550,000 1,652.41 1,698.09 45.68 2.8% 495.00 495.00 0.00 45.68 2,193.09 2.1% 700,000 2,003.41 2,049.09 45.68 2.3% 630.00 630.00 0.00 45.68 2,679.02 1.1% 850,000 2,354.41 2,400.09 45.68 1.9% 765.00 765.00 0.00 45.68 3, 165.09 1.5Yo B-6 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR RESIDENTIAL & IRRIGATION CUSTOMERS WITH A 6" METER BASE RATE $ 822.18 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 ';t"�'��";=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 0 730.83 822.18 91.35 12.5% 0.00 0.00 0.00 91.35 822.18 12.5% 425,000 1,725.33 1,816.68 91.35 5.3% 382.50 382.50 0.00 91.35 2,199.18 4.3% 1,000,000 3,198.23 3,289.59 91.35 2.9% 900.00 900.00 0.00 91.35 4,189.58 2.2°/a 1,500,000 4,823.23 4,914.58 91.35 1.9% 1,350.00 1,350.00 0.00 91.35 6,264.58 1.5% 2,000,050 6,448.23 6,539.58 91.35 1.4% 1,800.00 1,800.00 0.00 91.35 8,339.58 1.T% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 6" METER BASE RATE $ 822.18 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 BILLAT THE PROPOSED RATE AMOUNT OF INCREASE Water Rate PERCENT INCREASED Water Rate CURRENT GPF PROPOSED GPF INCREASE IN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 730.83 822.18 91.35 12.5% 0.00 0.00 0.00 91.35 822.18 12.5% 425,000 1,725.33 1,816.68 91.35 5.3% 382.50 382.50 0.00 91.35 2,199.18 4.391 1,000,000 3,070.83 3,162.18 91.35 3.0% 900.00 900.00 0.00 91.35 4,062.18 2.3% 1,500,000 4,240.83. 4,332.18 11.35 2.2% 1,350.00 1,350.00 0.00 91.35 5,682.18 1.6% 2,000,000 5,410.83 5,502.18 91.35 1.7°/a 1,800.00 1,800.00 0.00 91.35 7,302.18 1.3Yo TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR CUSTOMERS WITH A 8" METER BASE RATE $ 1,315.49 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 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 1,169.32 1,315.49 146.17 12.5% 0.00 0.00 0.00 146.17 1,315.49 12.5% 425,000 2,163.82 2,309.99 146.17 6.8% 382.50 382.50 0.00 146.17 2,692.49 5.7% 1,000,000 3,636.72 3,782.89 146.17 4.0% 900.00 900.00 0.00 146.17 4,682.89 3.2% 1,500,000 5,261.72 5,407.89 146.17 2.8% 1,150.00 1,350.00 0.00 146.17 6,757.89 2.21 2,000,000 6,886.72 7,032.89 146.17 2.1% 1,800.00 1,800.00 0.00 146.17 8,832.89 1.7% (There are no active 8-inch potable meters in the OVWU system) J B-7 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON 1 � FOR COMMERCIAL AND MULTIFAMILY CUSTOMERS WITH A 8" METER BASE RATE $ 1,315.49 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 INCREASE IN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 1,169.32 1,315.49 146.17 12.5% 0.00 0.00 0.00 146.17 1,315.49 12.5% 425,000 2,163.82 2,309.99 146.17 6.8% 382.50 382.50 0.00 146.17 2,692.49 5.791 1,000,000 3,509.32 3,655.49 146.17 4.2% 900.00 900.00 0.00 146.17 4,555.49 3.3% 1,500,000 4,679.32 4,825.49 146.17 3.1% 1,350.00 1,350.051 0.00 146.17 6, 175.49 2.4% 2,000,000 5,849.32 5,995.49 146.17 2.5% 1,800.00 1,800.00 0.00 146.17 7,795.49 (There are no octNe 8dnch potable meters in the OVWU system) TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON 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 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 INCREASEIN GPF TOTAL MONTHLY INCREASE TOTAL AMOUNTOF MONTHLY BILL TOTAL PERCENT INCREASED 0 73.08 73.08 - 0.0% 0.00 0.00 - - 73.08 0.0% 50,000 186.58 186.58 - 0.0% 23.50 23.50 - - 210.08 0.0% 135,000 379.53 379.53 - 0.0% 63.45 63.45 - - 442.98 0.0% 200,000 527.08 527.08 - 0.0% 94.00 94.00 - - 621.08 0.0% 250,000 640.58 640.58 - 0.05'° 117.50 117.50 - - 758.08 J TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR CUSTOMERS WITH A 2" METER - RECLAIMED WATER USE BASE RATE $ 116.96 COMMODITY RATE: TIER 1 = $ 2.27 FOR ALL WATER USAGE TIER 2 = N/A TIER 3 = N/A TIER 4= N/A J 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 0 116.96 116.96 - 0.0% 0.00 0.00 0.00 - 116.96 0.0% 150,000 457.46 457.46 - 0.0% 70.50 70.50 - - 527.96 0.0% 240,000 661.76 661.76 - 0.0% 112.80 112.80 - - 774.56 O.0% 450,000 1,138.46 1,138.46 - 0.0% 211.50 211.11 - - 1,349.96 O.OY° 600,000 1,478.96 1,478.96 - 0.0°/a 282.00 282.00 - - 1,760.96 0.0% B-8 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 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 0 233.86 233.86 - 0.0% 0.00 0.00 0.00 - 233.86 0.0% 20,000 279.26 279.26 - 0.0% 9.40 9.40 - - 288.66 0.0% 80,000 415.46 415.46 - 0.0% 37.60 37.60 - - 453.06 0.0% 100,000 460.56 460.56 - 0.0% 47.00 47.00 - - 507.86 0.0% 150,000 574.36 574.36 - O.OYo 70.50 70.50 - - I 644.86 0.0% 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 BILLATTHE CURRENT RATE BILLATTHE 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 0 365.41 365.41 - 0.0% 0.00 0.00 0.00 - 365.41 0.0% 220,000 864.81 864.81 - 0.0% 103.40 103.40 - - 968.21 0.0% 300,000 1,046.41 1,046.41 - 0.0% 141.00 141.00 - - 1,187.41 0.0% 450,000 1,386.91 1,356.91 - 0.0% 211.50 211.50 - - 1,595.41 0.0% 600,000 1,727.41 1,727.41 - 0.0% 282.00 282.00 - - 2,009.41 0.0% 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 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 0 730.83 730.83 - 0.0% 0.00 0.00 0.00 - 730.83 0.0% 900,000 2,773.83 2,773.83 - 0.0% 423.00 423.00 - - 3,196.83 0.0% 5,000,000 12,080.83 12,080.83 - 0.0% 2,350.00 2,350.00 - - 14,430.83 0.0% 10,000,000 23,430.83 23,430.83 - O.OY° 4,700.00 4,700.00 - - 28,130.83 0.0% 15,000,000 34,780.53 34,780.53 - 0.0% 7,050.00 7,050.00 - - 41,830.83 O.OY° 20,000,000 46,130.83 1 46,130.83 11 0.0%1 9,400.00 1 9,400.00 11 1 55,530.83 1 B-9 APPENDIX C 5-Year Capital Improvement Schedules C-1 Operating Fund C-2 Groundwater Preservation Fee C-2 Alternative Water Resources Development Impact Fee Fund C-3 Potable Water System Development Impact Fee Fund Oro Valley Water Utility Proposed Capital Projects Program J Water Utility Operating Fund Existing System Improvement Project No. Project Name 2018-2019 2019.2020 2020.2021 2021-2022 2022-2023 5 yearTotals 1 Nakoma Sky Replacement Drill & Construct $ 800,000 $ 800,000 2 Well D8 Replacement Well Drill & Construct $ 700,000 $ 700,000 3 Mag Meter Replacements (20) $ 75,000 $ 75,000 $ 150,000 4 Well Production Modifications $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 200,000 5 Hydropneumatic Tank Replacement $ 100,000 $ 100,000 $ 100,000 $ 300,000 6 Replace Well Pumps $ 100,000 $ 100,000 $ 200,000 Subtotal $ 975,000 $ 225,000 $ 250,000 $ 50,000 $ 850,000 $ 2,350,000 $ Subtotal $ - § - $ - $ $ $ 7 High Mesa E and F Zone Bstr. Enhancements $ 50,000 $ 50,000 8 El Con Storage - Operational Improvements $ 50,000 $ 50,000 9 Replace Crimson Canyon Booster Station $ 250,000 $ 250,000 10 Hydropneumatic Tank Replacement $ 100,000 $ 100,000 $ 100,000 $ 300,000 11 Woodburn Booster Relocqation E-F Zone $ 100,000 $ 500,000 $ 600,000 12 Booster Station Modifications $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 200,000 Subtotal Mains $ 100,000 $ 350,000 $ 650,000 $ 300,000 $ 50,000 $ 1,450,000 13 12-Inch F-Zone Main (Woodburn Booster) $ 100,000 $ Allill,111111111 100,000 14 Fireline Backflow Protection $ 188,000 $ 188,000 $ 188,000 $ 564,000 15 Drinking Fountain Re -work $ 50,000 $ 50,000 16 Valve Exercising & Documentation $ 150,000 $ 150,000 17 Rancho Feltz Valve & DVA Replacements $ 150,000 $ 150,000 18 Countryside DVA Replacements $ 210,000 $ 210,000 19 2 PRVs - Corbett Lane & Aldersprings $ 70,000 $ 60.000 $ 130,000 20 Rancho Verde Hydrants $ 100,000 $ 100,000 21 Main Valve Replacements $ 50,000 $ 50.000 $ 50,000 $ 50,000 $ 200,000 22 La Cholla -Lambert to Tangerine (RTA) $ 600,000 $ 200,000 $ 800,000 23 Hilton Hotel & Casitas Main Replacement $ 150,000 $ 150,000 24 Linda Vista Citrus Tracts Main Replacement $ 250,000 $ 250,000 $ 250,000 $ 750,000 25 Pusch Ridge Estates Main Replacement $ 500,000 $ 500,000 26 TW Wheeling at Oracle & Hardy (roll over) $ 150,000 $ 150,000 Subtotal $ 1,208,000 $ 858,000 $ 638,000 $ 400,000 $ 900,000 $ 4,004,000 27 Wall Upgrades and Improvements $ 85,000 $ 110,000 $ 195,000 28 Operations Office Improvements - Reclaim $ 150,000 $ 150,000 Subtotal $ 235,000 $ 110,000 § - $ $ - $ 345,000 29 SCADA Legacy Replacement $ 100,000 $ 100,000 30 Instrumentation Replacement $ 250,000 $ 250,000 31 Electric Sub -metering Wells/Boosters $ 75,000 $ 75,000 Subtotal 1 r ,- $ - $ 175,000 $ $ 250,000 $ - $ 425,000 32 Replacement Vehicles - Meter Operations $ 75,000 $ 50,000 $ 125,000 33 Distribution Vehicles $ 50,000 $ 70,000 $ 120,000 34 Production Vehicles $ 70,000 $ 75,000 $ 145,000 35 Inspector Vehicles $ 36 Water Meters- New Metered Connections $ 121,000 $ 94,000 $ 78,000 $ 48,000 $ 58,000 $ 399,000 Subtotal $ 121,000 $ 164,000 $ 203,000 $ 173,000 $ 128,000 $ 789,000 otal Existing System Improvements $ 2,639,000 $ 1,882,000 $ 1,741,000�$ 1,173,000 1 $ 1,928,000 1 $ 9,363,000 C-1 J Oro Valley Water Utility Proposed Capital Projects Plan Groundwater Preservation Fees CAP Water Delivery System Improvements (Existing Customers) Project No. Project Name % 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 5 Year Total 1 .. .5 I- Program Support Services 40% $ 160,000 _ $ 44,000 $ 192,000 $ 296,000 $ 8,000 $ 700,000 2 Pipeline Design 40% $ 440,462 $ 440,462 3 Forebay Design 40% $ 66,154 $ 66,154 4 Well Improvement Analysis & Permitting 40% $ 40,000 $ 40,000 5 Well Drilling & Testing 40% $ 234,000 $ 234,000 6 Pipeline Construction 40% $ 880,923 $ 880,923 $ 1,761,846 7 Forebay Reservoir Construction 40% $ 132,077 $ 132,077 $ 264,154 8 Well Const. Permlt/DNII/Developrrest 40% $ 780,000 $ 780,000 9 Well Equiping Design/Site Improvements 40% $ 390,000 $ 390,000 Subtotal NWRRDS Partnered Projects NWRRDS Independent Projects: $ 160,000 $ 590,616 E 428,000 E 7,309,000 $ 2,191,000 E 4,676,616 10 Route Study & Prelim Design ....... 40% $ 80,000 $ 80,000 11 Reservoir& Booster Property Acq. 40% $ 80,000 $ 80,000 12 Pipeline Easement Acquisition 40% $ 300,000 $ 300,000 13 Pipeline Design (9.68 miles 16-in. DIP) 40% $ 560,000 $ 560,000 ]Pipeline 14 NWRRDS Res & Bstr Station Design 40% $ 40,000 $ 40,000 15 Shannon Res & Bstr Station Design 40% $ 120,000 $ 120,000 16 NWRRDS Bstr Station Construction 40% $ 200,000 $ 200,000 17 Shannon Reservoir Construction 40% $ 280,000 $ 280,000 18 Shannon Bair Station Construction 40% $ 100,060 $ 100,000 Subtotal NWRRDS Independent Projects $ 80,000 $ 980,000 $ 120,000 $ $ 580,000 $ 1,760,000 Total NWRRDS Capital Improvements $ 240,000 $ 1,570,616 $ 546,000 $ 1,309,000 1 $ 2,7717000 $ 6,436,616 Alternative Water Resources Develoment Impact Fee Fund CAP Water Delivery System Improvements (New Growth) Project No. Project Name % 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 1 5 Year Total 1 Program Support Services 60% $ 240,000 $ 66,000 $ 288,000 $ 444,000 $ 12,000 1 $ 1,050,000 2 Pipeline Design 60% $ 660,692 $ 660,692 3 Forebay Design 60% $ 99,231 $ 99,231 4 Well Improvement Analysis & Permitting 60% $ 60,000 $ 60,000 5 Well Drilling & Testing 60% $ 351,000 $ 351,000 6 Pipeline Construction 60% $ 1,321,385 $ 1,321,384 $ 2:642.769 7 Forebay Reservoir Construction 60% $ 198,116 $ 198,115 $ 396,231 8 Well Const.PermitlDrill/Developrrest 60% $ 1,170,000 $ 1,170,000 9 Well Equiping Design/Site Improvements 60%a $ 585,000 $ 585,000 Subtotal NWRRDS Partnered Projects NWIRRDS Independent Projects: $ 240,000 1 $ 885,923 E 639,000 E 1,963,501 $ 3,286,499 $ 7,014,923 10 Pipeline Route Study & Prelim Design 60% $ 120,000 $ 120,000 11 Reservoir& Booster Property Acq. 60% $ 120,000 $ 120,000 12 Pipeline Easement Acquisition 60% $ 450,000 $ 450,000 13 Pipeline Design (9.68 miles 16-in. DIP) 60% $ 840,000 $ 840,000 14 NWRRDS Res & Bstr Station Design 60% $ 60,000 $ 60,000 15 Shannon Res & Bair Station Design 60% $ 180,000 $ 180,000 16 NWRRDS Bair Station Construction 60% $ 300,000 $ 300,000 17 Shannon Reservoir Construction 60% $ 420,000 $ 420,000 18 Shannon Bstr Station Construction 1 60% 1 $ 150,000 $ 150,000 Subtotal NWRRDS Independent Projects $ 120,000 $ 1,470,000 $ 180,000 1 $ $ 870,000 $ 2,640,000 Total NWRRDS Capital Improvements It 360,000 $ 2,355,923 $ 819,000 1 $ 1,963,501 $ 4,156.499 $ 9,654,923 C-2 II Oro Valley Water Utility Proposed Capital Projects Plan Potable Water System Develoment Impact Fee Fund Expansion Related Improvements Project No. Project Name Category 1 2018-2019 1 2019-2020 2020-2021 2021-2022 1 2022-2023 5 Year Total 1 Steamp Pump Well Potable $ 700,000 $ 800,000 $ 1,500,000 2 Property Acquisition Potable $ 500,000 $ 500,000 3 Booster Station Potable $ 150,000 $ 300,000 $ 450,000 4 1.0 MG Reservoir Potable $ 150,000 $ 1,000.000 $ 500,000 $ 1,650,000 5 New 16" Pipe Main Potable $ 150.000 $ 1,500,000 $ 1,650,000 6 Moore Rd. Interconnect F-Zone Potable $ 750,000 $ 760,000 Total Expansion Related Capital Improvements $ 700,000 1 $ 1,300,000 1 $ 1,050,000 $ 1,450,000 1 $ 2,000,000 $ 6,500,000 C-3 APPENDIX D Service Fees and Charges D-1 NSF Returned Check Fees SERVICE FEES & CHARGES I I Insufficient Funds Return Check and ACH Fees (NSF): Purpose: To provide the Utility a means of recovering labor and material costs related to processing insufficient funds for returned checks and ACH payments. Costs: The costs related to insufficient funds for returned checks and ACH payments includes staff labor and forms costs. printed The following are the steps involved for the processing of insufficient funds for returned checks and ACH payments and the related costs to perform the function for each item returned: n ,1 �J I I 1 J • Receive NSF or ACH notice from bank & look -up account (3 min) • Make 3 copies at $.005 each for distribution (3 min) • Send copy to Finance via inner office mail (Imin) • Write up adjustment to reverse payment & charge fee (4 min) • Data entry to post adjustment reversal to account (3 min) • Process adjustment on Excel spreadsheet for EOM balancing (3 min) • Process two (2) fonns for supervisor for checks & for ACH (6 min) • Write letter to notify customer of NSF and provide payment date (5 min) • Print envelope for sending NSF letter to customer (I min) • Forms: envelope, letterhead • Copy of letter (1 min) • Postage • Update NSF information to account notes (2 min) • Mail Letter at Administration (3 min) • Chase NSF fee to OVWU • Balance return checks & ACH with Finance at EOM (20 min) Total costs for insufficient funds return checks and ACH: $ 1.32 $ 1.34 $ .44 $ 1.76 $ 1.32 $ 1.95 $ 2.64 $ 2.20 $ .44 $ .15 $ .44 $ .49 $ .88 $ 1.59 $ 4.50 8.80 $ 30.26 -Description Current Proposed Insufficient Funds Returned Check and ACH Fee (NSF) $25.00 $30.00 D-1 APPENDIX E Assumptions for Preferred Financial Scenario E-1 Operating Fund E-5 Alternative Water Resources Development Impact Fee Fund E-6 Potable Water System Development Impact Fee Fund PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR OPERATING FUND Growth SFR growth rates for FY 2018-19 through FY2021-22 were provided by the Finance Department on 7/26/17 and are consistent with Town financial forecasting. The project growth for FY 2022-23 has been estimated based on worksheets provided by D. Laws on 2/7/17.Other growth rates include commercial, irrigation and multi -family connections. Connections FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 SFR 300 284 220 140 188 Other 20 6 14 2 2 Current Water Rate Structure The following base rates are for both the potable and reclaimed water meters: Meter Sizes (ininches) Potable Reclaimed 5/8 x 3/4 $ 14.62 $ 14.62 3/4 x 3/4 $ 21.93 $ 21.93 1 $ 36.54 $ 36.54 1.5 $ 73.08 $ 73.08 2 $ 116.94 $ 116.94 3 $ 233.86 $ 233.86 4 $ 365.41 $ 365.41 6 $ 730.83 $ 730.83 8 $ 1,169.32 $ 1,169.32 The following 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 --- --- --- Proposed Water Rate Structure for FY 2018-19 The following are the proposed base rates for the potable and reclaimed water meters: Meter Sizes (ininches) Potable Reclaimed 5/8 x 3/4 $ 16.45 $ 14.62 3/4 x 3/4 $ 24.67 $ 21.93 1 $ 41.11 $ 36.54 1.5 $ 82.22 $ 73.08 2 $ 131.56 $ 116.94 3 $ 263.09 $ 233.86 4 $ 411.09 $ 365.41 6 $ 822.18 $ 730.83 8 $ 1,315.49 $ 1,169.32 E-1 I I ll R R l J I!1 J J .a 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 Tier Tier3 Tier4 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 customer with a 5/8-inch water meter using 8,000 gallons of water per month. Base Overall Monthly Rate Tier Tier Tier Tier GPF Increase Impact FY 18-19 12.5% 0.0% 0.0% 0.0% 0.0% 0.0% 4.4% $ 1.83 FY 19-20 14.3% 0.0% 0.0% 0.0% 0.0% 0.0% 5.4% $ 2.34 FY 20-21 12.5% 0.0% 0.0% 0.0% 0.0% 0.0% 5.2% $ 2.35 FY 21-22 11.0% 0.0% 0.0% 0.0% 0.0% 0.0% 4.9% $ 2.33 FY 22-23 10.0% 0.0% 0.0% 0.0% 0.0% 0.0% 4.7% $ 2.34 Proposed Reclaimed Water Rate Increases The proposed reclaimed rate increases are shown below: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 Base Rate 0.0% 0.0% 0.0% 0.0% 0.0% Commodity Rate 0.0% 0.0% 0.0% 0.0% 0.0% Groundwater Preservation Fee Rates (cost per 2,000 gallons) There are no proposed changes in the GPF throughout the 5-year projection period. Water Use Trends Projections include similar water use trends as those in FY 2016-17. The average monthly water use for a residential customer with a 5/8-inch water meter remained at 7,300 gallons per month the same as it was in FY 2016-17. Other Revenue Other revenue is based on FY 2017-18 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 2020-21. Beginning Cash Balance Cash balance is estimated based on budgeted revenue, expenditures and known cost over runs for FY 2017-18. Began with actual cash balance at 6/30/17, added budgeted revenues, subtracted budgeted and unbudgeted expenditures. E-2 I PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR OPERATING FUND continued Interest Income The interest rate for all five years in the analysis period is projected to be 1.0%. Interest rate provided by the Finance Department on 7/26/17. Personnel Costs No new employees were added during the projection period. The following increases were provided by the Finance Department on 7/26/17 and are consistent with Town financial forecasting: the annual merit increase is projected to be 3.5% annually and health care costs are projected to increase by 8% annually. It is projected that the state pension will remain constant over the 5-year projection period. O&M Costs - Potable Based on the Utility's proposed budget for FY 2017-18 plus 2.5% inflation. Costs increase annually by 2.5% inflation except power costs. Projected 10% increase in power costs for a potential Tucson Electric rate increase in FY 2021-22. O&M Costs - Reclaimed Based on the Utility's proposed budget for FY 2017-18 plus 2.5% inflation. Costs increase annually by 2.5% inflation except power costs. Projected 10% increase in power costs for a potential Tucson Electric rate increase in FY 2021-22. The O&M costs now include allocations for personnel, administrative costs, fleet service costs and trustee services which had not been done in the past. The allocations were based on the gallons of reclaimed water sold compared to the total gallons of water sold. The allocations represent 24% of the total applicable costs with the exception of personnel costs. Personnel costs have been allocated based on the function of the staff within a division as follows: Administration = 5%; Billing = 5%; Conservation = 0%; Engineering = 5%; Construction Inspection = 0%; Operations = 24%. Inflation Rates The following inflation rates were provided by the Town's Finance Department on 7/26/17: FY 18-19 FY 19-20 FY 20-21 FY 21-22 1FY 22-23 2.50% 2.50% 2.50% 2.50% 1 2.50% 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 of $29,200 per year has been included in the reclaimed operating costs for the five year projection period. J CAP Wheeling Costs Costs include the fees charged by Tucson Water to wheel the CAP water through their recharge and recovery system. Tucson Water fees are in accordance with an IGA. The annual increases will be 7% per year. It is also t assumed that the Utility will wheel 2,000 AF per year for FY 2018-19. The amount wheeled is projected to J increase to 2,300 AF for FY 2019-20 and increase to 2,600 AF in FY 2020-21 and remain at that level. l CAP Recharge Costs J Costs are based on the rate schedule adopted by CAP 6/08/17. The rate for FY 2022-23 was estimated. The lfigures represent the annual cost to deliver the Utility's entire allotment of CAP water (10,305 AF) for recharge. J E-3 I J I PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR OPERATING FUND continued Capital Improvements — Operating Fund The following table identifies the amount of the capital projects for the existing potable water system for each fiscal year and the projected financing as identified in the revised five year CIP dated 1/19/18. New debt financing in the amount of $6 million includes $800,000 for a project in FY 2017-18. Fiscal Year Total Capital Costs Project Financing Cash Reserves New Debt 2018-19 $ 2,639,000 $ 139,000 $ 2,500,000 2019-20 $ 1,882,000 $ 182,000 $ 1,700,000 2020-21 $ 1,741,000 $ 741,000 $ 1,000,000 2021-22 $ 1,173,000 $ 1,173,000 ------ 2022-23 $ 1,928,000 S 1,928,000 $ 9,363,000 $ 4,163,000 $ 5,200,000 Capital Improvements — Groundwater Preservation Fee The following table identifies the capital projects for the existing customers' portion of the NWRRDS CAP water delivery system and the projected financing as identified in the revised CIP dated 1/19/18. The projects will be both cash funded with revenue from groundwater preservation fees and new debt. Fiscal Year Total Capital Costs Project Financing Cash Reserves New Debt 2018-19 $ 240,000 $ 240,000 ------ 2019-20 $ 1,570,616 $ 1,570,616 ------ 2020-21 $ 546,000 $ 546,000 ------ 2021-22 $ 1,309,000 $ 1,309,000 ------ 2022-23 $ 2,771,000 $ 771,000 $2,000,000 $ 6,436,616 $ 4,436,616 $ 2,000,000 Debt Service The following table identifies the debt service included in this pro forma: Bonds Type Description Amortization Schedule By 2008 Sr. Lien Reclaimed Ph. 2 WIFA 2009 Sr. Lien Existing System CIP WIFA 2012 Sr. Lien Refunding (Reclaim Ph. 1) Stone & Youngberg 2012 Sr. Lien Refunding (2003) Stone & Youngberg 2013 Excise Tax Refunding (2003) Stifel & Nicolaus & Co. 2014 Sr. Lien AMI Project WIFA 2015 Excise Tax Refunding (2005) Stifel & Nicolaus & Co. 2017 Excise Tax Refunding (2007) Stifel & Nicolaus & Co. j 2018 Sr. Lien Existing System CIP Staff Projections 2022 Sr. Lien NWRRDS Staff Projections Minimum Debt Service Coverage Requirement l 1.30 debt service coverage ratio for 2012, 2018 and 2022 Sr. Lien Bonds & all WIFA Loans J1.00 debt service coverage ratio for all Excise Tax Pledged Bonds i Cash Reserve Requirement JMayor and 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, 0&M and debt service. This specifically excludes costs for capital projects, depreciation, amortization and contingency. E-4 ll FIN J I 7 Growth PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR AWRDIF FUND SFR growth rates for FY 2018-19 through FY2021-22 were provided by the Finance Department on 7/26/17 and are consistent with Town financial forecasting. The project growth for FY 2022-23 has been estimated based on worksheets provided by D. Laws on 2/7/17. Other Service Units (SU's) include commercial, irrigation and multi -family connections and were projected by Water Utility staff. FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 SFR SU's 300 284 220 140 188 Other SU's 64 12 32 5 5 AWRD Impact Fees Impact fees are $4,045 per EDU, Ordinance No. (0) 14-05, effective 7/01/14 and are not projected to change in the five year projection period. Beginning Cash Balance Cash balance is estimated based on budgeted revenue and expenditures for FY 2017-18. Began with actual cash balance on 6/30/17, added budgeted revenue and subtracted budgeted expenditures. Interest Income The interest rate for all 5 years in the analysis period is projected to be 1.0` o. Interest rate was provided by the Finance Department on 7/26/17. CAP Capital Costs Based on 3,557 AF at rate schedule adopted by CAP 6/08/17. Estimated the rate for FY 2022-23. Debt Service The following table identifies the debt service included in this pro forma: Bonds Type Description Amortization Schedule By 2022 Sr. Lien NWRRDS Staff Projections Debt Service Coverage 1.30 debt service coverage ratio for 2022 Sr. Lien Bonds Capital Improvements The following table identifies the amount of the NWRRDS CAP water capital projects for each fiscal year and the related financing as identified in the revised five year CIP dated 1/19/18: Fiscal Total Proiect Financing Year Capital Costs Cash Reserves New Debt 2018-19 $ 360,000 $ 360,000 2019-20 $ 2,355,923 $ 2,355,923 2020-21 $ 819,000 $ 819,000 2021-22 $ 1,963,501 $ 1,963,501 2022-23 $ 4,156,499 $ 2,156,499 $ 9,654,923 $,7,654,923 S 2,000,000 $ 2,000,000 E-5 PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR PWSDIF FUND Growth SFR growth rates for FY 2018-19 through FY21-22 were provided by the Finance Department on 7/26/17 and are consistent with Town financial forecasting. The project growth for FY 2022-23 has been estimated J based on worksheets provided by D. Laws on 2/7/17. Other Service Units (SU's) include commercial, irrigation and multi -family connections and were projected by Water Utility staff. lJ 7 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 SFR SU's 300 284 220 140 188 Other SU's 64 12 32 5 5 PWSD Impact Fees Impact fees are $2,015 per EDU, Ordinance No. (0) 14-05, effective 7/01/14 and are not projected to change in the five year projection period. Beginning Cash Balance Cash balance is estimated based on budgeted revenue and expenditures for FY 2017-18. Began with actual cash balance on 6/30/17, added budgeted revenue and subtracted budgeted expenditures. Interest Income The interest rate for all 5 years in the analysis period is projected to be 1.0%. Interest rate was provided by the Finance Department on 7/26/17. 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 2012 Sr. Lien Refunding (2003) Stone & Youngberg Debt Service Coverage 1.30 debt service coverage ratio for 2012 Sr. Lien Bonds 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 five year CIP dated 1/19/18: Fiscal Total Year Capital Costs 2018-19 $ 700,000 2019-20 $ 1,300,000 2020-21 $ 1,050,000 2021-22 $ 1,450,000 2022-23 $ 2,000,000 $ 6,500,000 Proiect Financing Cash Reserves New Debt $ 700,000 ------ $ 1,300,000 ------ $ 1,050,000 ------ $ 1,450,000 ------ 2 000 000 ------ $ 6,500,000