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HomeMy WebLinkAboutWater Rates Analysis Report - 3/1/2019OQO�P��EY gR/2o29 FUNDED TOWN OF ORO VALLEY WATER UTILITY WATER RATES ANALYSIS REPORT MARCH 2O19 TOWN OF ORO VALLEY WATER UTILITY WATER RATES ANALYSIS REPORT MARCH 2O19 ORO VALLEY TOWN COUNCIL Joseph C. Winfield, Mayor Melanie Barrett, Vice Mayor Joyce Jones -Ivey, Council Member Josh Nicolson, Council Member Rhonda Pina, Council Member Bill Rodman, Council Member Steve Solomon, Council Member ORO VALLEY WATER UTILITY COMMISSION Byron McMillian, Chair Anne Campbell, Vice Chair Chuck Hollingsworth, Commission Member Charlie Hurt, Commission Member Robert Milkey, Commission Member Rick Reynolds, Commission Member Winston Tustison, Commission Member TOWN STAFF Mary Jacobs, Town Manager Stacey Lemos, CPA, Chief Financial Officer Peter A. Abraham, P.E., Water Utility Director Shirley Kiel, Water Utility Administrator Danielle Tanner, Senior Office Specialist 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 Conclusion 18 Appendices INDEX OF APPENDICES n 1 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 A-5 Potable Water System Development Impact Fee Fund Summary of all Funds I rl 1 J J 1 J 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 C-2 Groundwater Preservation Fee C-3 Alternative Water Resources Development Impact Fee Fund C-3 Potable Water System Development Impact Fee Fund D. Assumptions for Preferred Financial Scenario D-1 Operating Fund D-6 Alternative Water Resources Development Impact Fee Fund D-7 Potable Water System Development Impact Fee Fund r, TOWN OF ORO VALLEY WATER UTILITY WATER RATES ANALYSIS REPORT MARCH 2O19 Executive Summary An annual review of the revenue requirements and water rates is a critical component in ensuring 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 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 1 Needs Approach. The AWWA is the largest national organization that develops water and wastewater 7 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: ➢ Operating Fund ➢ Alternative Water Resources Development Impact Fee Fund ➢ Potable Water System Development Impact Fee Fund 1 Each fund is individually analyzed with regard to revenue and revenue requirements. As an enterprise of _1 the Town, the Utility generates revenue from rates, fees and charges and does not receive revenue from taxes or other monies from the General Fund. Additionally, revenue generated by the Utility does not Jfund 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 increase J 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 has transitioned to increase the Utility's fixed cost recovery for revenue stability. This is accomplished over time with J 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 a cash balance of $4,845,543 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. Operational needs and capital improvements are included in the analysis. The Preferred Financial Scenario demonstrates a strategic balance between incurring new debt and a planned use of cash reserves to finance capital projects. - 1 - 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 recommendation on water rates in the Preferred Financial Scenario: n II ➢ Increase in the potable water base rates in FY 2019-20 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 $ 16.45 $ 18.26 $ 1.81 3/4 $ 24.67 $ 27.38 $ 2.71 1 $ 41.11 $ 45.63 $ 4.52 1.5 $ 82.22 $ 91.26 $ 9.04 2 $ 131.56 $ 146.03 $ 14.47 3 $ 263.09 $ 292.03 $ 28.94 4 $ 411.09 $ 456.31 $ 45.22 6 $ 822.18 $ 912.62 $ 90.44 8 $1,315.49 $1,460.19 $144.70 Costpermonth. The financial impact of the proposed rates for a customer with a 5/8-inch meter is an increase of $1.81 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 87 percent of the total customer base and include residential, commercial and irrigation classifications with the vast majority of those being residential. The potable and reclaimed Groundwater Preservation Fees (GPF) will remain unchanged over the projection period. The financial analysis illustrates expenses to be funded with GPF revenue are being met with the existing GPF rates. The reclaimed base rates and commodity rates are proposed to increase annually beginning in FY 2020- 21. The financial analysis illustrates that a portion of the reclaimed operating costs are being funded with revenue from the potable water rates in the last four years of the projection period. The rate increases will reduce the subsidy while continuing to incentivize the use of reclaimed water. J 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 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 respectfully recommend approval of rate increase detailed in the Preferred Financial Scenario. _2_ I I I TOWN OF ORO VALLEY WATER UTILITY WATER RATES ANALYSIS REPORT MARCH 2O19 Introduction The Oro Valley Water Utility was established in 1996 as a self-supporting enterprise of the Town. The Utility is comprised of three separate funds that have been established for specific purposes. The Funds are as follows: ➢ Operating Fund ➢ Alternative Water Resources Development Impact Fee Fund ➢ Potable Water System Development Impact Fee Fund The Operating Fund is the primary fund for the Utility. Revenue for this fund includes water sales, service fees, miscellaneous charges and interest income. The 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 7 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. 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 and Central Arizona Project (CAP) water. Revenue for this fund is from impact fees collected at the 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 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 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 mains for the potable water system required to meet the demands of future growth. 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. AIRS 9-463.05 Section B.S. states that the impact fees may not be used for operations and maintenance of existing facilities. Each impact fee fund is addressed in more detail on pages 12 and 13 of the report. -3- n �j Growth Rates l The Utility's growth rates have fluctuated during the past several years. Figure 1 illustrates the Utility's growth of 1,859 new metered connections over the last 10 years. At the end of FY 2017-18 the customer base totaled 19,924 metered connections. I 7 Figure 1 Annual Growth 400 350 340 331 300 250 196 214 23 200 165 155 150 97 100 68 61 50 0 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 Throughout the rates analysis process, Utility staff collaborated with other Town staff. In developing the growth projections, assistance was received from the Community and Economic 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 analysis were developed early in 2018 and are shown in the following table. Table 2 New Metered Connections 2019-20 2020-21 2021-22 2022-23 2023-24 Single Family Residential _ 387 415 344 227 204 Commercial, Multi -Family, Irrigation 4 4 4 4 4 Water Use Trends The Utility has experienced a reduction in water use, both potable and reclaimed, over the last 9 years. Figure 2 illustrates this reduction in total water use from FY 2008-09 through FY 2016-17. The graph depicts an overall decline in water use even though the Utility experienced growth of 1,859 metered connections in that same time frame. Water use increased slightly in FY 2017-18. This was largely the 1 result of the hot, dry weather conditions. During FY 2017-18, a single family residential customer with a J 5/8-inch water meter used an average of 7,900 gallons of water per month. The weather conditions in the current fiscal year are significantly different that last fiscal year. Because of the increased rain and cooler temperatures, residential water use is trending closer to 7,000 gallons per month in FY 2018-19. For a conservative approach, the revenue projections in this analysis used water patterns similar to those in FY 2016-17 when the average water use was 7,300 gallons per month which is consistent with prior years. Figure 2 Potable & Reclaimed Water Deliveries 3,400 i= 3,300 3,288 O 3,200 3100 3,115 3,100 3,063 3,071 0 3,000 3 3,026 045 L9 2,900 2,948 2,929 2,889 2,800 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 Fiscal Year The historical decline in 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 1 and impact fees in the PWSDIF Fund. A summary of the existing debt and the outstanding balances at the J December 31, 2018 are provided in Table 3. l Table 3 J Repayment Year Description of Debt Purpose Balance Water Rates 2009 WIFA Loan Existing Potable System $ 1,381,098 Water Rates 2012 Sr. Lien Bonds —Refinance 2003 Existing Potable System $ 2,676,450 Water Rates 2013 Excise Tax Bonds - Refinance 2003 Existing Potable System $ 1,010,000 Water Rates 2014 WIFA Loan AMI Meter Replacement $ 3,307,164 Water Rates 2015 Excise Tax Bonds — Refinance 2005 Land for MOC $ 985,710 Water Rates 2017 Excise Tax Bonds — Refinance 2007 Existing Potable System $ 11,924,226 Water Rates 2018 Excise Tax Bonds Existing Potable System $ 6,105,000 GPF 2008 WIFA Loan Reclaimed Water System $ 2,390,918 GPF 2012 Sr. Lien Bonds— Refinance 2003 Reclaimed Water System $ 4,878,556 PWSDIF 2012 Sr. Lien Bonds — Refinance 2003 Potable System Expansion $ 1,504,999 Total Debt $ 36,164,121 -5- F The Utility will make the final principal payment on the Series 2013 Bonds in the amount of $1,010,000 on July 1, 2019. These bonds were initially issued in 2003 with an average interest rate of 4.13 percent and later refinanced in 2013 with an interest rate of 1.45 percent without extending the term of the bonds. i� This refinancing resulted in an interest savings of $284,828 to the Utility. The Town entered into an IGA with Metropolitan Domestic Water Improvement District and the Town of rl 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. Project costs are identified for the NWRRDS project in the five year capital plan shown in Appendix C. 1 Debt Service Coverage Requirements J The method for calculating the debt service coverage ratio is pursuant to the Town Financial and Budgetary Policies adopted by the Town Council in 2008. Section CA — Debt Capacity, Issuance & J Management states the following with respect to debt service coverage ratios: "When utility revenues are pledged as debt service payments, the Town will strive to maintain a 1.3 debt service coverage ratio or the required ratio in the bond indenture (whichever is greater) to ensure debt coverage in times of revenue fluctuation." The Water Utility currently pays debt service on a number of outstanding debt issuances and loans. For the Series 2012 Senior Lien Water Revenue Bonds, the 2008, 2009 and 2014 Water Infrastructure Finance Authority (WIFA) Loans, Water Utility revenues are specifically pledged as the repayment source for these obligations at 1.3 times coverage per the Town's adopted financial policy. The remaining outstanding debt obligations of the Water Utility are excise tax pledged obligations meaning that the Town's unrestricted sources of sales taxes, fines, permit fees and state shared revenues are pledged as the repayment sources for these bonds in the bond indentures. Even though the bond 1 indentures pledge these excise taxes as the repayment source, the Water Utility is responsible to pay for Jthese 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 1 calculating the debt service coverage ratio for these excise tax -backed bonds in the water rates analysis. JIt 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 J 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 2017-18 the debt service coverage ratio was 21.97 for l the General Fund which substantially exceeds the 2.5 requirement. JThis methodology of segregating the water utility revenue -pledged debt from the excise tax -pledged debt in the rates analysis process is an accepted practice in the industry and has been reviewed by the Town's Finance Director and the Town's financial advisors with Stifel, Nicolaus & Company, Inc. J -6- n The debt service coverage ratio is determined by dividing the annual net operating revenue by the annual Jdebt service payments. Using the methodology described above is in accordance with the 2008 policy and reduces the amount of the debt service coverage requirement amount. Applying this methodology has been key in minimizing water rate increases. Debt service coverage for the Water Utility's outstanding senior lien debt issuances and loans in the i J Preferred Financial Scenario is shown in Table 4. This includes current and proposed new debt. Table 4 ^� 2019-20 2020-21 2021-22 2022-23 2023-24 JI Debt Service Coverage 2.77 2.66 2.72 2.40 3.41 Cash Reserve Policy j� The cash reserve policy may be found in the Town of Oro Valley Mayor and Council Water Policies Section l) I I.A.1.d. The policy states "The Utility shall maintain a cash reserve in the Operating Fund of not less than 20% of the combined total of the annual budgeted amounts for personnel, operations and maintenance, and debt service. This cash reserve amount specifically excludes budgeted amounts for capital projects, depreciation, amortization and contingency. No cash reserve is required for the water utility impact fee funds." In the Preferred Financial Scenario, the projected cash reserve 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 J balances include annual increases in the monthly base rates. Table 5 Operating Fund 2019-20 2020-21 2021-22 2022-23 2023-24 Cash Reserve Requirement $ 3,190,227 $ 3,057,334 $ 3,044,715 $ 3,101,970 $ 3,088,894 Cash Reserve Balance $ 6,530,572 $ 6,390,768 $ 5,640,186 $ 5,196,379 $ 4,845,543 JCash 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 of cash reserves. The Utility works diligently to balance the use of cash reserves with the issuance of new debt to J J minimize rate increases. There is no cash reserve requirement for revenue from the GPF because these funds are restricted to pay l for renewable water resources, infrastructure and associated debt. Although accounted for in the J Operating Fund, the GPF cash is segregated from the Operating Fund cash. It would not be fiscally prudent to combine cash that has a restricted use with cash that has unrestricted use when determining 1 I compliance with a cash reserve policy. Similarly, the expenses paid by GPF revenue are segregated from J the general operating expenses for purposes of calculating the cash reserve requirement. In the Preferred Financial Scenario, the projected cash reserve balance for the GPF in each year of the analysis is listed in 1 Table 6. J Table 6 Groundwater Preservation Fees 2019-20 2020-21 2021-22 2022-23 2023-24 Cash Reserve Balance $ 2,796,479 $ 2,826,086 $ 1,902,970 $ 2,304,345 $ 816,726 i J -7- 1l n GPF cash reserve balances are projected to decrease by the end of the five year projection period. This is f 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 on -going revenue from the GPF will be used to pay future annual n debt service on the portion of capital costs that will be financed. The planned use of GPF cash reserves to J 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 the 2018 estimated construction costs. Operating Fund Revenue Forecast The Operating Fund is projected to have a cash balance of $8,060,642 at the beginning of FY 2019-20 and is projected to have a balance of $4,845,543 at the end of FY 2023-24. 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 I J Fund; however, the revenues, expenses and cash balances for the GPF are accounted for separately `J 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 trends 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. Table 7 Base Rates Current Proposed Proposed Proposed Proposed Proposed Potable Water Rates Rates Rates Rates Rates Rates j Meter Sizes (inches) 2019-20 2020-21 2021-22 2022-23 2023-24 5/8 $ 16.45 $ 18.26 $ 20.09 $ 21.19 $ 22.36 $ 23.59 3/4 $ 24.67 $ 27.38 $ 30.12 $ 31.78 $ 33.53 $ 35.37 1 1 $ 41.11 $ 45.63 $ 50.20 $ 52.96 $ 55.87 $ 58.94 J 1.5 $ 82.22 $ 91.26 $ 100.39 $ 105.91 $ 111.74 $ 117.88 2 $ 131.56 $ 146.03 $ 160.63 $ 169.47 $ 178.79 $ 188.62 J 3 $ 263.09 $ 292.03 $ 321.23 $ 338.90 $ 357.54 $ 377.20 4 $ 411.09 $ 456.31 $ 501.94 $ 529.55 $ 558.67 $ 589.40 6 $ 822.18 $ 912.62 $1,003.88 $1,059.10 $1,117.35 $1,178.80 8 $1,315.49 $1,460.19 $1,606.21 $1,694.56 $1,787.76 $1,886.08 The potable water base rates are projected to increase annually beginning in FY 2019-20. There are no recommended increases in potable water commodity rates while the Utility continues to focus the rate design on increase 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 44 percent fixed cost recovery. The remaining 56 percent of the fixed costs are recovered with revenue generated from the volume of water sold. Increasing the Utility's ability to recover fixed costs with fixed rate revenue or base rates will ensure revenue stability. Water rates dependent on the volume of water sales to pay for fixed costs can result in revenue volatility. Ji -8- The reclaimed base rates and commodity rates are proposed to increase from year two through year five of the projection period as shown in Table 8. The proposed increases will reduce the amount of the reclaimed operating costs that are subsidized with revenue from potable water rates but will still provide an incentive to use reclaimed water. � Table 8 Base Rates Reclaimed Water Current Rates Proposed Rates Proposed Rates Proposed Rates Proposed Rates Proposed Rates j Meter Sizes (inches) 2019-20 2020-21 2021-22 2022-23 2023-24 5/8 $ 14.62 $ 14.62 $ 16.08 $ 17.69 $ 19.46 $ 21.41 3/4 $ 21.93 $ 21.93 $ 24.12 $ 26.54 $ 29.19 $ 32.11 1 $ 36.54 $ 36.54 $ 40.19 $ 44.21 $ 48.63 $ 53.50 1.5 $ 73.08 $ 73.08 $ 80.39 $ 88.43 $ 97.27 $ 107.00 2 $ 116.94 $ 116.94 $ 128.63 $ 141.50 $ 155.65 $ 171.21 3 $ 233.86 $ 233.86 $ 257.25 $ 282.97 $ 311.27 $ 342.39 4 $ 365.41 $ 365.41 $ 401.95 $ 442.15 $ 486.36 $ 535.00 ,..� J 6 $ 730.83 $ 730.83 $ 803.91 $ 884.30 $ 972.73 $1,070.01 8 $1,169.32 $1,169.32 $1,286.25 $1,414.88 $1,556.36 $1,712.00 Commodity Rates Reclaimed Water All Usage $ 2.27 $ 2.27 $ 2.28 $ 2.29 $ 2.30 $ 2.31 7 J The potable and reclaimed GPF rates will remain unchanged over the projection period. The financial analysis illustrates that expenses to be funded with GPF revenue are being met with the existing GPF rates. Table 9 provides the water sales and GPF revenue forecast for the five year projection period using the proposed base rates in Tables 7 and 8. The Utility will be utilizing $684,000 in funds conditionally allocated to 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. Table 9 Revenue Source 2019-20 2020-21 2021-22 2022-23 2023-24 Potable Water Reclaimed Water Total Water Sales GPF Revenue NW Reliability Funds $12,555,452 $13,284,323 $13,798,350 $14,294,036 $14,787,634 $ 1,516,323 1,526,920 1,537,872 1,549,211 1,557,957 $14,071,775 $14,811,243 $15,336,222 $15,843,247 $16,345,591 $ 2,402,352 $ 2,419,133 $ 2,433,164 $ 2,442,616 $ 2,451,153 $ 684,000 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 June 2018 and included an increase in the amount to be paid to the Water Utility. The IGA is reviewed annually to ensure 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 total of all charges for services are projected to generate annual revenue ranging from $748,300 to $757,693. —t Projections for interest income are a cumulative total of $1,072,596 over the five year period. The interest j rates assumed for the projection period varied annually and ranged from 2.0%to 2.75%. This interest rate is consistent with the Town's financial planning. Revenue Requirements 1 Table 10 is a summary of revenue requirements for the Operating Fund that were used in the financial analysis. These revenue requirements exclude expenses to be paid with GPF revenue. l J I Table 10 Operating Fund 2019-20 2020-21 2021- 2022-23 2023- Expenses Personnel $ 2,951,761 $ 3,054,981 $ 3,162,068 $ 3,273,181 $ 3,388,482 Operations/Maintenance 2,825,701 2,855,337 2,535,417 2,565,948 2,596,938 Power for Pumping 862,818 879,010 898,096 910,690 920,341 CAP Wheeling Costs 1,777,118 1,872,548 1,926,758 1,983,122 2,041,742 CAP Recharge Costs 1,663,925 1,674,230 1,715,450 1,756,670 1,828,805 Reclaimed Personnel 514,681 532,775 551,552 571,038 591,263 Reclaimed Operations/Maint. 937,534 952,917 968,532 984,378 1,000,464 Reclaimed Power for Pumping 54,513 54,513 59,964 59,964 59,964 Subtotal Expenses $ 11,588,051 $ 11,876,311 $ 11,817,837 $ 12,104,991 $ 12,427,999 Debt Service 4,363,084 3,410,359 3,405,739 3,404,859 3,016,473 Capital Outlay 661,000 661,500 1,844,000 1,736,800 2,141,600 Total Expenses $ 16,612,135 $ 15,948,170 $ 17,067,576 $ 17,246,650 $ 17,586,072 Projected personnel costs include three percent annual merit increases, two and half percent increases in retirement contributions and five percent annual increases in health care costs. There are no new employees being added within the five 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. Five percent of administrative labor costs are allocated to reclaimed operations while 23 percent of all operations labor is allocated throughout this analysis. I The projected operations and maintenance (O&M) costs for both the potable and reclaimed water J systems are based on the FY 2018-19 budget and include inflationary increases of one and one half percent annually. The inflation factors are consistent with the General Fund's financial planning. The potable O&M costs include funds in each year to purchase groundwater extinguishment credits to bolster J the Utility's groundwater allowance account with the Arizona Department of Water Resources. The reclaimed O&M costs include allocations for various administrative and operational costs. The allocations were based on the gallons of reclaimed water sold compared to the total gallons of all water sold. The reclaimed allocations for operations and maintenance represent 23 percent of the total applicable costs. t Power costs for the potable and reclaimed water systems were segregated from the traditional O&M costs because they are not subject to annual inflationary increases. Tucson Electric Power has historically J increased its pumping rates every four years. In 2017, the power rate increased by 10 percent. Another 10 percent rate increase has been projected in FY 2021-22. -10- 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. Based on the new IGA, costs are assumed to increase annually by seven percent. In FY 2019-20, the Utility will take delivery of an additional 480 acre feet of CAP water as allowed in the IGA. The total annual delivery of 2,510 acre feet is projected in all five years. n CAP water recharge costs represent costs to take annual delivery of the Utility's entire CAP water Jf 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 7 rate schedule adopted by the Central Arizona Project. " Projected capital outlay for existing system improvements in this analysis includes drilling and equipping two replacement wells, booster station modifications, water main replacements, fire line backflow prevention, vehicles and SCADA instrumentation. The schedule for five year capital improvements may be found in Appendix C. �q ! Debt service costs are significantly reduced after the Series 2013 Bonds are paid in full in July 2019. In l J addition, debt service costs gradually decline over the next four years because of the payment structure defined in the amortization schedule for Series 2012 Bonds. Table 11 is a summary of revenue requirements paid with GPF revenue that were used in this financial analysis. Table 11 Groundwater Preservation Fees 2019-20 2020-21 2021-22 2022-23 2023-24 t I Expenses - j Capital Cost of $6,748 AF of CAP $ 367,766 $ 479,108 $ 489,230 $ 468,986 $ 465,612 Capital Cost for NWRRDS project 1,570,616 546,000 1,509,000 - 2.,391,000 1 Debt Service 1,367,470 1,364,418 1,358,050 1,572,255 1,082,160 Total GPF Expenses $ 3,305,852 $ 2,389,526 $ 3,356,280 $ 2,041,241 $ 3,938,772 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 projected rates developed by the Central Arizona Project. In FY 2018-19, the Utility began incurring costs on the NWRRDS project. During FY 2018-19 and FY 2019-20, a total of $924,000 in restricted funds 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 lreliability. The NWRRDS meets the intent of the Central Arizona Project requirements. J Debt service for the reclaimed water system is 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 in FY 2022-23 to complete the existing customers' portion of the NWRRDS project which will be repaid with GPF revenue. 1I J - 11 - r� Development Impact Fee Funds it 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 $8,811,210 at the beginning of FY 2019-20 and is projected to have $2,954,049 at the end of FY 2023-24. The revenue sources for the AWRDIF Fund are from impact fees collected when a water II meter is purchased and from interest earned on cash balances. Interest income is projected to be a total of $932,416 for this analysis. The interest rate assumed for the projection period varied annually and ranged from 2.0% to 2.75%. This interest rate 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. 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 existing n Alternative Water Resources Development Impact Fees will not change during this five year projection J! period. Table 12 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. i Table 12 J Growth/Revenue 2019-20 2020-21 2021-22 2022-23 2023-24 SFR Service Units 387 415 344 227 204 Other Service Units 10 10 10 10 10 Projected Revenue $1,605,865 $1,719,125 $1,431,930 $958,665 $865,630 AWRDIF funds may be used for capital expenses related to CAP water. Capital expenses during this projection period total $12,721,857 and include the capital costs assessed by the Central Arizona Project J 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 J 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 customers' portion of the project. The annual capital expenses and debt service for the AWRDIF Fund are listed in Table 13 below. JTable 13 Expenses 2019-20 2020-21 2021-22 2022-23 2023-24 CAP Capital Charges $ 193,857 $ 252,547 $ 257,883 $ 247,212 $ 245,433 CAP Facilities $ 2,355,923 $ 819,000 $ 2,263,501 $ 3,856,501 $ 2,230,000 Debt Service $ 216,312 $ 432,624 JTotal Expenses $ 2,549,780 $ 1,071,547 $ 2,521,384 $ 4,320,025 $ 2,908,057 J -12- 1 J F, r Potable Water System Development Impact Fee Fund �l The Potable Water System Development Impact Fee Fund (PWSDIF Fund) is projected to have a cash balance of $5,707,306 at the beginning of FY 2019-20 and is projected to have $2,394,063 at the end of FY 1 2023-24. 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 $609,912 for this analysis. The interest rate assumed for the projection period varied annually and ranged J from 2.0%to 2.75%. This interest rate 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. Other service units are forecast based on historic trends and pending development projects within the Town. Other service units include commercial, multi -family and 1 irrigation uses with the number of service units depending on the meter sizes for each project. ILl I I II 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 14 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 14 Growth/Revenue 2019-20 2020-21 2021-22 2022-23 2023-24 SFR Service Units Other Service Units 387 10 415 10 344 10 227 10 204 10 Projected Revenue $799,955 $856,375 $713,310 $477,555 $431,210 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 $5,800,000 and include equipping a new well, new water main installation, 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. Table 15 lists all expenses forecast for the PWSDIF Fund. Table 15 Expenses 2019-20 2020-21 2021-22 2022-23 2023-24 Debt Service $ 325,996 $ 325,099 $ 323,180 $ 322,578 $ 104,707 Capital Projects 800,000 1,250,000 $ 300,000 $ 1,450,000 $ 2,000,000 Total Expenses I $ 1,125,996 $ 1,575,099 $ 623,180 $ 1,772,578 $ 2,104,707 All expenses will be paid for with impact fees collected. Projects will be constructed commensurate with the timing of new development demands. -13- F 1 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 i 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 hincreases 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 J when a second tier was added to the uniform or flat commodity rate. That structure evolved into four tiers by 2007. Over the last 12 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 continuing to place emphasis on the rate design that will increase fixed cost recovery to ensure revenue stability. j With the exception of FY 2017-18, Figure 3 illustrates the decline in water deliveries even though the Utility experienced growth in the customer base. The nine percent increase in water deliveries in FY 2017- i� 18 is largely due to the extreme weather conditions. Water deliveries for the current fiscal year are already trending at 10 percent less than last year's deliveries. I Figure 3 Potable Water Deliveries & Growth 2,4500,000,000 20,000 ,0 2,400,000,000 19,500 p m 2,200,000,00a 19,000 ~t"i > 2,000,000,000 r3 18,500 c0 1,800,000,000 600000 1,,,000 18,000 — c9 1,400,000,000 17,500 i �n 1,200,000,000 17,000 1,000,000,000 16,5a0 07-08 09-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-19 �Water Sales —Service Connections To stabilize revenue when water deliveries decline or fluctuate, it is necessary to increase fixed charge revenue which is revenue received from base rates. 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 delivered. The Utility's fixed costs projected for FY 2019-20 total $11.5 J 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 -14- I 1 I I J base rates generate just under $5 million or 44 percent of the fixed costs. As a result, the Utility is dependent on water sales to generate the revenue needed to recover the remaining fixed costs as well as the variable costs. Variable costs are those costs incurred by the Utility that fluctuate based on the volume of water 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 disinfection, delivery of reclaimed water, CAP water wheeling costs and maintenance on plant facilities. The Utility's variable costs projected for FY 2019-20 total $3.7 million. These costs are paid by revenues received from the variable charge revenue also known as commodity rate revenue. Commodity rates are charged on the volume of water delivered which varies from customer to customer and from month to month. The existing commodity rates generate $8.3 million. Funds in excess of the variable costs are used to help pay for fixed costs. 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 to compensate for the declines in water consumption as compared to the historical and the 2019 proposed rates for Oro Valley. Table 16 Year Oro Valley Metro Marana Tucson 2019 18.26 29.50 19.09 16.33 2018 16.45 29.50 19.09 15.00 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 thus meeting the cash reserve requirements in each year. Additionally, the scenario balances the use of both available cash and proposed new debt to finance capital projects. Under this scenario, the fixed cost recovery is projected to increase from 44 percent to 48 percent by the end of FY 2019-20. 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 2023-24. The financial projections for the Operating Fund, AWRDIF Fund and the PWSDIF Fund were combined to evaluate the overall debt service coverage at the end of each fiscal year. Analysis indicates that, under the Preferred Financial Scenario, the Utility will meet the debt service coverage requirement established by the Mayor and Council Water Polices and bond covenants for all five years. The pro forma for the Preferred Financial Scenario may be found in Appendix A. The assumptions used to develop the financial projections contained in the Preferred Financial Scenario may be found in Appendix D. -15- n �i Recommendation on Rates, Fees & Charges After reviewing the analysis of the three funds and their respective revenue requirements contained in the Preferred Financial Scenario, the Water Utility Commission and Utility staff recommend the following: ➢ Increase in the potable water monthly base rates in FY 2019-20 n 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 rl structure for the commodity rates encourages water conservation as intended. Because of the decline in water consumption, the continued emphasis of the rate design will be to increase the Utility's fixed cost recovery to ensure revenue stability. This will be accomplished with increases to the monthly base rates. The reclaimed base rates and commodity rates are both proposed to increase beginning in FY 2020-21 through FY 2023-24. The financial analysis illustrates that the current reclaimed rates will not recover the n reclaimed operating costs during those years. The potable and reclaimed GPF rates will 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 87 percent of the Utility's customers use a 5/8-inch water meter and will see an increase of $1.81 per month regardless of the volume of water they use. Table 17 Meter Size Current Proposed Monthly (in inches) Base Rate Base Rate Increase 5/8 $ 16.45 $ 18.26 $ 1.81 3/4 $ 24.67 $ 27.38 $ 2.71 1 $ 41.11 $ 45.63 $ 4.52 1.5 $ 82.22 $ 91.26 $ 9.04 2 $ 131.56 $ 146.03 $ 14.47 1 3 $ 263.09 $ 292.03 $ 28.94 J 4 $ 411.09 $ 456.31 $ 45.22 6 $ 822.18 $ 912.62 $ 90.44 J8 $1,315.49 $1,460.19 $144.70 Monthly charge. 1 Table 18 illustrates Oro Valley's current and proposed water rates for a customer with a 5/8-inch water -J 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- Table 18 Water Provider Monthly Tier 1 Tier 2 Tier 3 Tier 4 Tier 5 Base Rate GPF or Water -' Resource Fee Oro Valley Current $16.45 $2.34 $3.25 $4.53 $6.29 --- $0.90 Oro Valley Proposed $18.26 $2.34 $3.25 $4.53 $6.29 --- $0.90 Metro Water $29.50 $2.75 $4.65 $6.20 $7.25 --- $0.60 i Marana Water $19.09 $3.11 $4.33 $5.63 $6.94 $9.97 $0.50 Tucson Water $16.33 $2.77 $5.12 $11.24 $17.33 --- $1.07 Tier rates and GPF are the cost per 1,000 gallons. Direct comparison of specific base rates and commodity rates is not ideal for cost 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 19 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 7 Utility service area. The following bill comparisons include water rates and water resource fees similar to the Utility's GPF. Table 19 Cost for Cost for Cost for Cost for Water Provider 7,000 Gallons 15,000 Gallons 25,000 Gallons 40,000 Gallons Oro Valley Current $39.13 $ 72.33 $125.35 $220.88 Oro Valley Proposed $40.94 $ 74.14 $127.16 $222.69 Metro Water $44.70 $ 84.80 $152.30 $270.05 Marana Water $44.36 $ 79.34 $134.14 $239.19 Tucson Water $47.32 $119.80 $258.19 $533.61 JTable 20 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 1 j include the base rates, commodity rates and groundwater preservation fees. Table 20 Classification Meter Size Water Use Current Bill Proposed Bill (inches) (gallons) Increase SF Residential 5/8 7,000 $ 39.13 $ 40.94 $ 1.81 SF Residential 5/8 15,000 $ 72.33 $ 74.14 $ 1.81 Irrigation 5/8 25,000 $ 125.35 $127.16 $ 1.81 Commercial 5/8 40,000 $ 146.05 $147.86 $ 1.81 Irrigation 1 27,000 $ 137.69 $142.21 $ 4.52 Commercial 2 57,000 $ 316.24 $330.71 $ 14.47 ! J MF Residential 4 700,000 $ 2,679.09 $ 2,724.31 $ 45.22 Turf -Potable 4 4,000,000 $13,371.09 $13,416.31 $45.22 Commercial 6 6,000,000 $20,262.18 $20,352.62 $ 90.44 -17- I 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 (j meter sizes. Il J Conclusion Each year the water rates analysis is prepared based on the most up-to-date information available. Operational needs and capital improvement requirements change annually and are carefully evaluated when they are included in the analysis. It is important that the Utility perform a water rates analysis every year to plan for changes in debt service, operating or capital costs. 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 respectfully 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. I" 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 r� I r� 1 J REVENUES Water Sales Potable Water Sales (excluding golf courses) Potable Water Sales from Growth - Res. & Com. Potable Water Sales - Golf Course 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 Powerfor Pumping CAP Wheeling Costs CAP Water Recharge Costs Total Potable Operating Expenses Reclaimed Operating Expenses Personnel Operating & Maintenance Powerfor Pumping Total Reclaimed Operating Expenses Total Operating Expenses Operating Fund FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 $ 12,371,195 $ 12,921,589 $ 13,254,577 $ 13,605,879 $ 13,976,503 86,344 264,274 444,981 589,016 711,621 97,913 98,460 98,792 99,141 99,510 22, 555, 452 13, 284, 323 13, 798, 350 14,294,036 14, 787, 634 1,516,323 1,526,920 1,537,872 1,549,211 1,557,957 14, 071, 775 14, 811, 243 15, 336, 222 15, 843, 247 16, 345, 591 748,300 750,623 752,946 755,269 757,693 261,990 246,500 227,827 204,327 131,952 1,010,290 997,123 980,773 959,596 889,645 $ 15,082,065 $ 15,808,366 $ 16,316,995 $ 16,802,843 $ 17,235,236 2,951,761 3,054,981 3,162,068 3,273,181 3,388,482 2,825,701 2,855,337 2,535,417 2,565,948 2,596,938 862,818 879,010 898,096 910,690 920,341 1,777,118 1,872,548 1,926,758 1,983,122 2,041,742 1,663,925 1,674,230 1,715,450 1,756,670 1,828,805 $ 10,081,323 $ 10,336,106 $ 10,237,789 $ 10,489,611 $ 10,776,308 514,681 532,775 551,552 571,038 591,263 937,534 952,917 968,532 984,378 1,000,464 54,513 54,513 59,964 59,964 59,964 $ 1,506,729 $ 2,540,205 $ 1,580,048 $ 1,615,380 $ 1,651,691 $ 11,588,051 $ 11,876,311 $ 11,817,837 $ 12,104,991 $ 12,427,999 Net Operating Revenue $ 3,494,014 $ 3,932,055 $ 4,499,158 $ 4,697,852 $ 4,807,237 DEBT SERVICE - POTABLE P&I - 2009 WI FA Loan - Exist. System CIP 149,123 149,069 149,014 148,956 148,897 P&I - 2012 Sr. Lien Bonds - Exist. System-Refi 2003 579,744 578,149 574,737 573,666 186,209 P&I-2013 Refunding - Excise - Private Placement 1,017,323 - - - - P&I - 2014 WIFA Loan - Sr. Lien -AMI 376,959 376,856 376,751 376,642 376,530 P&I - 2015 Excise Tax Bonds - Refinance 2005 151,106 149,797 149,756 149,975 151,098 P&I - 2017 Excise Tax Bonds - Refinance 2007 1,641,382 1,640,923 1,640,567 1,640,294 1,639,079 P&I - 2018 Excise Tax Bonds - Exist. System CIP- 1! 447,447 515,565 514,914 515,326 514,660 Total Potable System Debt Service $ 4,363,084 $ 3,420,359 $ 3,405,739 $ 3,404,859 $ 3,016,473 Other Obligations Meters & Equipment & Vehicles Capital Improvements: Existing System Total Other Obligations Net Balance From Operations Beginning Cash Balance Net Balance From Operations Ending Cash Balance $ 351,000 $ 241,500 $ 474,000 $ 136,800 $ 141,600 310,000 420,000 1,370,000 1,.600,000 2,000,000 $ 661,000 $ 661,500 $ 1,844,000 $ 1,736,8W $ 2,141,6W $ (1,530,070) $ (139,804) $ (750,581) $ (443,807) $ (350,836) $ 8,060,642 $ 6,530,572 $ 6,390,768 $ 5,640,186 $ 5,196,379 (1,530,070) (139,804) (750,581) (443,807) (350,836) $ 6,530,572 $ 6,390,768 $ 5,640,186 $ 5,196,379 $ 4,845,543 A-1 I 1 �t I 7 Groundwater Preservation Fund FY 2019.20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 GPF Beginning Balance $ 3,015,979 $ 2,796,479 $ 2,826,086 $ 1,902,970 $ 2,304,345 Revenue GPF Revenue - Potable 2,079,840 2,079,840 2,079,840 2,079,840 2,079,840 GPFRevenue- Reclaimed 307,379 307,379 307,379 307,379 307,379 GPFRevenue- Growth 15,133 31,914 45,945 55,397 63,934 Total GPF Revenue $ 2,402,352 $ 2,419,133 $ 2,433,164 $ 2,442,616 $ 2,451,153 NW Reliability Restricted Cash 684,000 - Total All Revenue $ 3,086,352 $ 21419,133 $ 2,433,164 $ 2,442,616 $ 2,451,153 GPF Expenses Capital Cost for CAP Allotment 6,748 AF 367,766 479,108 489,230 468,986 465,612 Capital Costs for NWRRDS Project 1,570,616 546,000 1,509,000 - 2,391,000 P&I-2007Sr.Lien -WIFA-Reclaimed Ph.2 310,728 310,584 310,435 310,281 310,121 P&I-20125r.Lien Bonds-ReclaimedPh.1 1,056,742 1,053,834 1,047,615 1,045,662 339,415 P&I-2023Sr.Lien Bonds-NWRRDS - - - 216,312 432,624 Total GPF Expenses 3,305,852 2,389,526 3,356,280 2,041,241 3,938,772 GPF Ending Balance $ 2,796,479 $ 2,826,086 $ 1,902,970 $ 2,304,345 $ 816,726 A-2 Alternative Water Resources Development Impact Fee Fund REVENUES AWRD Impact Fee Revenue Subtotal Revenue Other Operating Revenue Interest Income Subtotal Other Operating Revenue Total Operating Revenue OPERATING EXPENSES N/A Total Operating Expenses FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 $ 1,605,865 $ 1,719,125 $ 1,431,930 $ 958,665 $ 865,630 1,605,865 1,719,125 1,431,930 958,665 865,630 216,167 225,429 230,880 180,325 79,615 216,167 225,429 230,880 180,325 79,615 $ 1,822,032 $ 1,944,554 $ 1,662,810 $ 1,138,990 $ 945,245 Net Operating Revenue $ 1,822,032 $ 1,944,554 $ 1,662,810 $ 1,138,990 $ 945,245 DEBTSERVICE P&I - Sr. Lien Bonds - N WRRDS - Growth (2023) Total Debt Service OTHER OBLIGATIONS Capital Improvements: CAP Capital Charges 3557 acre feet Capital Costs for NWRRDS Project Total Other Obligations Net Balance From Operations Beginning Cash Balance Net Balance From Operations Ending Cash Balance - - - 216,312 432,624 $ 216,312 $ 432,624 193,857 252,547 257,883 247,212 245,433 2,355,923 819,000 2,263,501 3,856,501 2,230,000 $ 2,549,780 $ 1,071,547 $ 2,521,384 $ 4,103,713 $ 2,475,433 $ (727,748) $ 873,007 $ (858,574) $ (3,181,035) $ (1,962,812) $ 8,811,210 $ 8,083,463 $ 8,956,469 $ 8,097,895 $ 4,916,861 $ (727,748) $ 873,007 $ (858,574) $ (3,181,035) $ (1,962,812) $ 8,083,463 $ 8,956,469 $ 8,097,895 $ 4,916,861 $ 2,954,049 A-3 Potable Water System Development Impact Fee Fund FY 2019-20 FY 2020-21 FY 2021.22 FY 2022-23 FY 2023-24 REVENUES Development Impact Fees $ 799,955 $ 856,375 $ 713,310 $ 477,555 $ 431,210 Subtotal Revenue $ 799,955 $ 856,375 $ 713,310 $ 477,555 $ 431,210 Other Ope rati ng Revenue �j Interest Income 143,393 139,752 136,145 125,906 64,716 Subtotal Other Operating Revenue 143,393 139,752 136,145 125,906 64,716 Total Operating Revenue $ 943,348 $ 996,127 $ 849,455 $ 603,461 $ 495,926 OPERATING EXPENSES N/A ^ Total Operating Expenses $ $ $ - $ $ - Net Operating Revenue $ 943,348 $ 996,127 $ 949,455 $ 603,461 $ 495,926 DEBTSERVICE P&I - Sr. Lien Bonds - Expansion Related (2012) $ 325,996 $ 325,099 $ 323,180 $ 322,578 $ 104,707 Total Water System Debt Service $ 325,996 $ 325,099 $ 323,180 $ 322,578 $ 104,707 OTHER OBLIGATIONS Growth Related Capital Projects 800,000 1,250,000 300,000 1,450,000 2,000,000 Total Other Obligations $ 800,000 $ 1,250,000 $ 300,000 $ 1,450,000 $ 2,000,000 Net Balance From Operations $ (182,648) $ (578,972) $ 226,275 $ (1,169,117) $ (1,608,781) Beginning Cash Balance $ 5,707,306 $ 5,524,658 $ 4,945,686 $ 5,171,961 $ 4,002,944 Net Balance From Operations $ (192,648) $ (578,972) $ 226,275 $ (1,169,117) $ (1,608,781) Ending Cash Balance $ 5,524,658 $ 4,945,686 $ 5,171,961 $ 4,002,844 $ 2,394,063 A-4 REVENUES Water Sales Potable Water Sales (exclude golf courses) Potable Water Sales from Growth Potable Water Sales- Golf Course Total Potable Water Sales Reclaimed Water Sales Total Water Sales 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 Interest Income Total Other Operating Revenue Total Operating Revenue Summary of Funds FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 $ 12,371,195 $ 12,921,589 $ 13,254,577 $ 13,605,879 $ 13,976,503 86,344 264,274 444,981 589,016 711,621 97,913 98,460 98,792 99,141 99,510 12,555,452 13,284,323 13,798,350 14,294,036 24,787,634 1,516,323 1,526,920 1,537,872 1,549,211 1,557,957 14, 071, 775 14, 811, 243 15, 336, 222 15, 843, 247 16, 345, 591 2,079,840 2,079,840 2,079,840 2,079,840 2,079,840 307,379 307,379 307,379 307,379 307,379 15,133 31,914 45,945 55,397 63,934 2,402,352 2,419,133 2,433,164 2,442,616 2,451,153 799,955 856,375 713,310 477,555 431,210 1,605,865 1,719,125 1,431,930 958,665 865,630 748,300 750,623 752,946 755,269 757,693 684,000 - - - - 621,550 611,681 594,852 510,558 276,283 6,862,022 6,356,937 5,926,202 5,144,663 4,781,969 $ 20,933,797 $ 21,168,180 $ 21,262,424 $ 20,987,910 $ 21,127,560 ' OPERATING EXPENSES Potable Operating Expenses Personnel 2,951,761 3,054,981 3,162,068 3,273,181 3,388,482 Operations & Maintenance Powerfor Pumping 2,825,701 862,818 2,855,337 879,010 2,535,417 898,096 2,565,948 910,690 2,596,938 920,341 CAP Wheeling Costs 1,777,118 1,872,548 1,926,758 1,983,122 2,041,742 CAP Recharge Casts 1,663,925 1,674,230 1,715,450 1,756,670 1,828,805 Costs paid by GPF Revenue(excludes debt &capital proje 367,766 479,108 489,230 468,986 465,612 Total Potable Operating Expenses $ 10,449,090 $ 10,815,214 $ 10,727,019 $ 10,958,597 $ 11,241,920 Reclaimed Operating Expenses Personnel J 514,681 532,775 551,552 571,038 591,263 Operating & Maintenance 937,534 952,917 968,532 984,378 1,000,464 Power for Pumping 54,513 54,513 59,964 59,964 59,964 JTotal Reclaimed Operating Expenses $ 1,506,728 $ 1,540,205 $ 1,580,049 $ 1,615,381 $ 1,651,690 Total Operating Expenses $ 11,955,817 r$ 12,355,419 $ 12,307,067 $ 12,573,978 $ 12,893,610 Net Operating Revenue $ 8,977,980 $ 8,812,761 $ 8,955,357 $ 8,413,932 $ 8,233,950 A-5 J -� Debt Service Debt Service - Potable- Existing System I P&I-2009 WIFA Loan- Exist. System CIP 149,123 149,059 149,014 148,956 148,897 P&I-2012Sr. Lien Bonds -Existing System-Refinance2 579,744 578,149 574,737 573,666 186,209 n P&I-2013 Refunding - Excise - Private Placement 1,017,323 - - - - P&I - 2014WIFA Loan - Sr. Lien -AMI 376,959 376,856 376,751 376,642 376,530 P&I - 2015 Excise Tax Bonds - Refinance 2005 151,106 149,797 149,756 149,975 151,098 11 P&I- 2017 Excise Tax Bonds - Refinance 2007 1,641,382 1,640,923 1,640,567 1,640,294 1,639,079 P&I- 2018 Excise Tax Bonds- Exist. System Cl P-15 yrs. 447,447 515,565 514,914 515,326 514,660 Total Potable Existing System Debt Service $ 4,363,085 $ 3,410,359 $ 3,405,739 $ 3,404,858 $ 3,016,473 Debt Service - G PF P&I -Sr.Lien - WIFA -Reclaimed Ph.2(2007) $ 310,728 $ 310,594 $ 310,435 $ 310,281 $ 310,121 ,) P&I - Sr. Lien Bonds- Reclaimed Ph.1(2012) 1,056,742 1,053,834 1,047,615 1,045,662 339,415 P&I-Sr. Lien Bonds-NWRRDS- Exist. Customers (202: - - - 216,312 432,624 -� Total GPF Debt Service $ 1,367,470 $ 1,364,418 $ 1,358,050 $ 1,572,255 $ 1,082,160 Debt Service - AWRDIF -Growth Related P&I - Sr. Lien Bonds- NWRRDS- Growth Related (2023) - - - 216,312 432,624 Total AWRDIF Growth Related Debt Service $ - $ - $ - $ 216,312 $ 432,624 Debt Service - Potable - Growth Related P&I - Sr. Lien Bonds- Growth Related(2012) 325,996 325,099 323,180 322,578 104,707 Total Potable Growth Related Debt Service $ 325,996 $ 325,099 $ 323,180 $ 322,578 $ 104,707 Total Water System Debt Service $ 6,056,550 $ 5,099,875 $ 5,086,968 $ 5,516,D03 $ 4,635,964 Other Obligations Y Meters & Equipment & Vehicles $ 351,000 $ 241,500 $ 474,000 $ 136,800 $ 141,600 f Capital Improvements: J1` Existing System 310,000 420,000 1,370,000 1,600,000 2,000,000 Groundwater Preservation Fees 1,570,616 546,000 1,509,000 - 2,391,000 Alternative Water Resources 2,549,780 1,071,547 2,521,384 4,103,713 2,475,433 J Potable Water System Expansion 800,000 1,250,000 300,000 1,450,000 2,000,000 Total Other Obligations $ 5,581,396 $ 3,529,047 $ 6,174,384 $ 7,290,513 $ 9,008,033 j J Net Balance From Operations $ (2,659,965) $ 183,839 $ (2,305,995) $ (4,392,584) $ (5,410,0 77) Growth - New Metered Connections 391 419 348 231 208 Monthly increase to residential customer using 7K gals 4.65. 4.5% 2.6% 2.7% 2.7% Monthly increase to residential customer using 7K gals $1.81 $1.83 $1.10 $1.17 $1.23 Monthly increase to reclaimed customer using 10M gal 0.0% 0.6% 0.6% 0.7% 0.7% ' Monthly increase to reclaimed customer using 10M gal $0.00 $173.08 $180.39 $188.43 $197.28 Debt Service Coverage Requirement Amount $ 7,030,572 $ 6,092,623 $ 6,075,963 $ 6,633,725 $ 5,489,700 DS Coverage Ratio: 2012 Sr. Lien Bonds & WIFA 2.77 2.66 2.72 2.40 3.41 Debt Service Coverage Requirement =1.30 Required Cash Reserves (20%of personnel, O&M, deb $ 3,190,227 $ 3,057,334 $ 3,044,715 $ 3,101,970 $ 3,088,894 (does not include depreciation/amortization) J Operating Fund Groundwater Preservation Fees AWRD Impact Fee Fund PWSD Impact Fee Fund Total Ending Cash Balance $ 6,530,572 $ 6,390,768 $ 5,640,186 $ 5,196,379 $ 4,945,543 2,796,479 2,826,086 1,902,970 2,304,345 816,726 8,083,463 8,956,469 8,097,895 4,916,861 2,954,049 5,524,658 4,945,686 5,171,961 4,002,844 2,394,063 $ 22,935,172 $ 23,119,008 $ 20,813,012 $ 16,420,428 $ 11,010,380 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 I I ORO VALLEY WATER UTILITY PROPOSED WATER RATES METER SIZE (in inches) POTABLE BASE RATE RECLAIMED BASE RATE 5/8x 3/4 $18.26 $14.62 3/4 x 3/4 $27.38 $21.93 1 $45.63 $36.54 1.5 $91.26 $73.08 2 $146.03 $116.94 3 $292.03 $233.86 4 $456.31 $365.41 6 $912.62 $730.83 8 $1,460.19 $1,169.32 COMMODITY RATES - POTABLE WATER RESIDENTIAL& IRRIGATION CLASSIFICATIONS METER COMMODITY COMMODITY COMMODITY COMMODITY SIZE TIER TIER TIER TIER4 $2.34 $3.25 $4.53 $6.29 COST PER 1000 GALS. COST PER 1000 GALS. COST PER 1000 GALS. COST PER 1000 GALS, 5/8x3/4 0-7,000 7,001-16,000 16,001-32,000 OVER 32,000 3/4x3/4 0-10,000 10,001 - 24,000 24,001 - 48,000 OVER 48,000 1 0-17,000 17,001 - 40,000 40,001 - 80,000 OVER 80,000 1.5 0-35,000 35,001 - 80,000 80,001 - 160,000 OVER 160,000 2 0-56,000 56,001-128,000 128,001-256,000 OVER 256,000 3 0-112,000 112,001-256,000 256,001-512,000 OVER 512,000 4 0-175,000 175,001 - 400,000 400,001 - 800,000 OVER 800,000 6 0-860,000 860,001-2,000,000 2,000,001 - 3,500,000 OVER3,500,000 8 0-860,000 860,001-2,000,000 2,000,001 - 3,500,000 OVER3,500,000 COMMERCIAL CLASSIFICATION $2.32 per 1000 gallons for all water use MASTER -METERED MULTIFAMILY CLASSIFICATION $2.32 per 1000gallons for all water use CONSTRUCTION WATER $7.05 per 1000 gallons for all water use GROUNDWATER PRESERVATION FEES POTABLE WATER $ 0.90 per 1000 gal Ions for all water use RECLAIMED WATER $ 0.47 per 1000 gallons for all water use B-1 r, TABLE FOR MONTHLY CHARGES & PERCENT INCREASE COMPARISON RESIDENTIAL& IRRIGATION CUSTOMERS WITH A 5/8-INCH METER Tier Levels 1 I I I I GALLONS USED CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 16.45 - 16.45 18.26 18.26 1.81 11.0% 1,000 18.79 0.90 19.69 20.60 0.90 21.50 1.81 9.2% 2,000 21.13 1.80 22.93 22.94 1.80 24.74 1.81 7.9% 3,000 23.47 2.70 26.17 25.28 2.70 27.98 1.81 6.9% 4,000 25.81 3.60 1 29.41 27.62 1 3.60 31.22 1.81 6.2% 5,000 28.15 4.50 32.65 29.96 4.50 34.46 1.81 5.5% 6,000 30.49 5.40 35.89 32.30 5.40 37.70 1.81 5.0% 7,000 32.83 6.30 39.13 34.64 6.30 40.94 1.81 4.6% 8,000 36.08 7.20 43.28 37.89 7.20 45.09 1.81 4.2% 9,000 39.33 8.10 47.43 41.14 8.10 49.24 1.81 3.8% 10,000 42.58 9.00 51.58 44.39 9.00 53.39 1.81 3.5% 11,000 45.83 9.90 55.73 47.64 9.90 57.54 1.81 3.2% 12,000 49.08 10.80 59.88 50.89 10.80 61.69 1.81 3.0% 13,000 52.33 11.70 64.03 54.14 11.70 65.84 1.81 2.8% 14,000 55.58 12.60 68.18 57.39 12.60 69.99 1.81 2.7% 15,000 58.83 13.50 72.33 60.64 13.50 74.14 1.81 2.5% 16,000 62.08 14.40 76.48 63.89 14.40 78.29 1.81 2.4% 17,000 66.61 15.30 81.91 68.42 15.30 83.72 1.81 2.2% 18,000 71.14 16.20 87.34 72.95 16.20 89.15 1.81 2.1% 19,000 75.67 17.10 92.77 77.48 17.10 94.58 1.81 2.0% 20,000 80.20 18.00 98.20 82.01 18.00 100.01 1.81 1.8% 21,000 84.73 18.90 103.63 86.54 18.90 105.44 1.81 1.7% 22,000 89.26 19.80 109.06 91.07 19.80 110.87 1.81 1.7% 23,000 93.79 20.70 114.49 95.60 20.70 116.30 1.81 1.6% 24,000 98.32 21.60 119.92 100.13 21.60 121.73 1.81 1.5% 25,000 102.85 22.50 125.35 104.66 22.50 127.16 1.81 1.4% 26,000 107.38 23.40 130.78 109.19 23.40 132.59 1.81 1.4% 27,000 111.91 24.30 136.21 113.72 24.30 138.02 1.81 1.3% 28,000 116.44 25.20 141.64 118.25 25.20 143.45 1.81 1.3% 29,000 120.97 26.10 147.07 122.78 26.10 148.88 1.81 1.2% 30,000 125.50 27.00 152.50 127.31 27.00 154.31 1.81 1.2% 31,000 130.03 27.90 157.93 131.84 27.90 159.74 1.81 1.1% 32,000 134.56 28.80 163.36 136.37 28.80 165.17 1.81 1.1% 33,000 140.85 29.70 170.55 142.66 29.70 172.361 1.81 1.1% 34,000 147.14 30.60 177.74 148.95 30.60 179.55 1.81 1.0% 35,000 153.43 31.50 184.93 155.24 31.50 186.74 1.81 1.0% 36,000 159.72 32.40 192.12 161.53 32.40 193.93 1.81 0.9% 37,000 166.01 33.30 199.31 167.82 33.30 201.12 1.81 0.9% 38,000 172.30 34.20 206.50 174.11 34.20 208.31 1.81 0.9% 39,000 178.59 35.10 213.69 180.40 35.10 215.50 1.81 0.8% 40,000 184.88 36.00 220.88 186.69 36.00 222.69 1.81 0.8% 41,000 191.17 36.90 228.07 192.98 36.90 229.88 1.81 0.8% 42,OD0 197.46 37.80 235.26 199.27 37.80 237.07 1.81 0.8% 43,000 203.75 38.70 242.45 205.56 38.70 244.26 1.81 0.7% 44,000 210.04 39.60 249.64 211.85 39.60 251.45 1.81 0.7% 45,000 216.33 40.50 256.83 218.14 40.50 258.64 1.81 0.7% 46,000 222.62 41.40 264.02 224.43 41.40 265.83 1.81 0.7% 47,000 228.91 42.30 271.21 230.72 42.30 273.02 1.81 0.7% 48,000 235.20 43.20 278.40 237.01 43.20 280.21 1.81 0.6% 49,000 241.49 44.10 285.59 243.30 44.10 287.40 1.81 0.6% 50,000 247.78 45.00 292.78 249.59 45.00 294.59 1.81 0.6% B-2 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR SF & MF RESIDENTIAL& IRRIGATION CUSTOMERS WITH A 3/4-INCH METER BASE RATE $ 27.38 COMMODITY RATE: TIER 1= $ 2.34 FOR 0-10,000 GALLONS TIER 2= $ 3.25 FOR 10,001-24,000 GALLONS TIER3= $ 4.53 FOR 24,001 - 48,000 GALLONS TIER4= $ 6.29 FOR ALL USAGE OVER 48,000 GALLONS GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 24.67 - 24.67 27.38 27.38 2.71 11.0% 7,000 41.05 6.30 47.35 43.76 6.30 50.06 2.71 5.7% 11,000 51.32 9.90 61.22 54.03 9.90 63.93 2.71 4.4% 28,000 111.69 25.20 136.89 114.40 25.20 139.60 2.71 2.0% 50,000 214.87 45.00 259.871 217.58 1 45.00 1 262.58 2.71 1.O% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL CUSTOMERS WITH A 3/4-INCH METER BASE RATE $ 27.38 COMMODITY RATE: TIER 1= $ 2.34 FOR ALL WATER USAGE TIER2= N/A TIER3= N/A TIER4= N/A GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 24.67 24.67 27.38 27.38 2.71 11.0% 7,000 41.05 6.30 47.35 43.76 6.30 50.06 2.71 5.7% 11,000 50.41 9.90 60.31 53.12 9.90 63.02 2.71 4.5% 28,000 90.19 25.20 115,39 92.90 25.20 118.10 2.71 2.4% 50,000 141.67 45.00 186.67 144.38 45.00 1 189.38 1 2.71 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR SF & MF RESIDENTIAL & IRRIGATION CUSTOMERS WITHA 1-INCH METER BASE RATE $ 45.63 COMMODITY RATE: TIER 1= $ 2.34 FOR 0-17,000 GALLONS TIER 2= $ 3.25 FOR 17,001 - 40,000 GALLONS TIER3= $ 4.53 FOR 40,001 - 80,000 GALLONS TIER4= $ 6.29 FOR ALL USAGE OVER 80,000 GALLONS GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 41.11 - 41.11 45.63 45.63 4.52 11.0% 17,000 80.89 15.30 96.19 85.41 15.30 100.71 4.52 4.7% 27,000 113.39 24.30 137.69 117.91 24.30 142.21 4.52 3.3% 38,000 149.14 34.20 183.34 153.66 34.20 187.86 4.52 2.5% 50,0001 200.941 45.001 245.94 1 205.46 1 45.001 250.461 4.52 1 B-3 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL CUSTOMERS WITH A 1-INCH METER BASE RATE $ 45.63 COMMODITY RATE: TIER 1= $ 2.34 FOR ALL WATER USAGE TIER2= N/A TIER3= N/A TIER4= N/A GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 41.11 41.11 45.63 45.63 4.52 11.0% 15,000 76.21 13.50 89.71 80.73 13.50 94.23 4.52 5.0% 27,000 104.29 24.30 128.59 108.81 24.30 133.11 4.52 3.5% 38,000 130.03 34.20 164.23 134.55 34.20 168.75 4.52 2.8% 50,0001 158.11 1 45.00 1 203.11 1 162.63 45.00 207.63 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR IRRIGATION CUSTOMERS WITH A 1.5-INCH METER BASE RATE $ 91.26 COMMODITYRATE: TIER 1= $ 2.34 FOR 0-35,00OGALL0NS TIER2= $ 3.25 FOR 35,001-80,000 GALLONS TIER3= $ 4.53 FOR 80,001-160,000 GALLONS TIER4= $ 6.29 FOR ALL USAGE OVER 160,000 GALLONS GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 82.22 - 82.22 91.26 - 91.26 9.04 11.0% 38,000 173.87 34.20 208.07 182.91 34.20 217.11 9.04 4.3% 64,000 258.37 57.60 315.97 267.41 57.60 325.01 9.04 2.9% 90,000 355.67 81.00 436.67 364.71 81.00 445.71 9.04 2.1% 125,OD0 514.22 112.50 626.72 523.26 1 112.50 1 635761 9 041 1.4% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 1.5-INCH METER BASE RATE $ 91.26 COMMODITYRATE: TIER 1= $ 2.34 FOR ALL WATER USAGE TIER2= N/A TIER3= N/A TIER4= N/A GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 82.22 - 82.22 91.26 91.26 9.04 11.0% 30,000 152.42 27.00 179.42 161.46 27.00 188.46 9.04 5.0% 64,000 231.98 57.60 289.58 241.02 57.60 298.62 9.04 3.1% 90,000 292.82 81.00 373.82 301.86 81.00 382.86 9.04 2.4% 125,000 374.72 112.50 487.22 383.76 1 112.SO 1 496.261 9.04 B-4 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR IRRIGATION CUSTOMERS WITH A 2-INCH METER BASE RATE $ 146.03 COMMODITYRATE: TIER 1= $ 2.34 FOR 0-56,000 GALLONS TIER2= $ 3.25 FOR 56,001-128,000 GALLONS TIER3= $ 4.53 FOR 128,001-256,000 GALLONS TIER4= $ 6.29 FOR ALL USAGE OVER 256,000 GALLONS GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 131.56 - 131.56 146.03 - 146.03 14.47 11.0% 57,000 265.85 51.30 317.15 280.32 51.30 331.62 14.47 4.6% 130,000 505.66 117.00 622.66 520.13 117.00 637.13 14.47 2.3% 250,000 1,049.26 225.00 1,274.26 1,063.73 225.00 1,288.73 14.47 1.1% 325,000 1,510.45 292.50 1 1,802.951 1,524.92 1 292.50 1 1,817.421 14.471 0.8% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 2-INCH METER BASE RATE $ 146.03 COMMODITY RATE: TIER 1= $ 2.34 FOR ALL WATER USAGE TIER2= N/A TIER3= N/A TIER4= N/A GALLONS USED IN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 131.56 131.56 146.03 146.03 14.47 11.0% 57,000 264.94 51.30 316.24 279.41 51.30 330.71 14.47 4.6% 128,000 431.08 115.20 546.28 445.55 115.20 560.75 14.47 2.6% 250,000 716.56 225.00 941.56 731.03 225.00 956.03 14.47 1.5% 325,000 892.06 292.50 1 1,184.561 906.53 292.50 1, 199.03 1 14.47 1.2% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR IRRIGATION CUSTOMERS WITH A 3-INCH METER BASE RATE $ 292.03 COMMODITY RATE: TIER 1= $ 2.34 FOR 0-112,000GALLONS TIER2= $ 3.25 FOR 112,001 - 256,000 GALLONS TIER3= $ 4.53 FOR 256,001 - 512,000 GALLONS TIER4= $ 6.29 FOR ALL USAGE OVER 512,000 GALLONS GALLONS USED IN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 263.09 - 263.09 292.03 - 292.03 28.94 11.0°% 50,000 380.09 45.00 425.09 409.03 45.00 454.03 28.94 6.8% 150,000 648.67 135.00 783.67 677.61 135.00 812.61 28.94 3.7% 300,000 1,192.49 270.00 1,462.49 1,221.43 270.00 1,491.43 28.94 2.0% 500,000 1 2,098.49 450.00 1 2,548.49 2, 127.43 450.00 1 7, 577.43 1 28.941 1.1% B-5 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 3-INCH METER BASE RATE $ 292.03 COMMODITY RATE: TI ER 1= $ 2.34 FOR ALL WATER USAGE TIER2= N/A TIER3= N/A TIER4= N/A GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 263.09 - 263.09 292.03 - 292.03 28.94 11.0% 50,000 380.09 45.00 425.09 409.03 45.00 454.03 28.94 6.8°% 150,000 614.09 135.00 749.09 643.03 135.00 778.03 28.94 3.9% 300,000 965.09 270.00 1,235.09 994.03 270.00 1,264.03 28.94 2.3% 500,000 1 1,433.09 1 450.00 1 1,883.09 1 ,462.03 450.00 1 ,912.03 1 28.94 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR IRRIGATION CUSTOMERS WITH A 4-INCH METER BASE RATE $ 456.31 COMMODITY RATE: TIER 1= $ 2.34 FOR 0-175,000 GALLONS TIER2= $ 3.25 FOR 175,001-400,000 GALLONS TIER3= $ 4.53 FOR 400,001-800,000 GALLONS TIER4= $ 6.29 FOR ALL USAGE OVER 800,000 GALLONS GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 411.09 - 411.09 456.31 456.31 45.22 11.0% 300,000 1,226.84 270.00 1,496.84 1,272.06 270.00 1,542.06 45.22 3.0% 550,000 2,231.34 495.00 2,726.34 2,276.56 495.00 2,771.56 45.22 1.7% 700,000 2,910.84 630.00 3,540.84 2,956.06 630.00 3,586.06 45.22 1.3% 850,000 3,678.34 765.00 4,443.34 3, 723.56 765.00 4,488.56 45.22 1.0% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 4-INCH METER BASE RATE $ 456.31 COMMODITY RATE: TIER 1= $ 2.34 FOR ALL WATER USAGE TIER2= N/A TIER3= N/A TIER4= N/A GALLONS USEDIN 1 MONTHBILL CURRENT WATERNTHLY RRENT PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 411.09411.09 J495.00 456.31 - 456.31 45.22 11.0% 300,000 1,113.09383.09 1,158.31 270.00 1,428.31 45.22 3.3% 550,000 1,698.09193.09 1,743.31 495.00 2,238.31 45.22 2.1% 700,000 2,049.09679.09 2,094.31 630.00 2,724.31 45.22 1.7% 850,000 2,400.09165.091z,445.31 1 765.00 3,210.31 45 22T 1.4% B-6 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR RESIDENTIAL & IRRIGATION CUSTOMERS WITH A 6-INCH METER BASE RATE $ 912.62 COMMOOITYRATE: TI ER 1= $ 2.34 FOR 0 - 860,000 GALLONS TIER 2= $ 3.25 FOR 860,001- 2,000,000 GALLONS TIER3= $ 4.53 FOR 2,000,001- 3,500,000 GALLONS TIER4= $ 6.29 FOR ALL USAGE OVER 3,500,000 GALLONS GALLONS USEOIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 822.18 - 822.18 912.62 - 912.62 90.44 11.0% 425,000 1,816.68 382.50 2,199.18 1,907.12 382.50 2,289.62 90.44 4.1% 1,000,000 3,289.58 900.00 4,189.58 3,380.02 900.00 4,280.02 90.44 2.2% 1,500,000 4,914.58 1,350.00 6,264.58 5,005.02 1,350.00 6,355.02 90.44 1.4% 2,000,000 1 6,539.58 1 1,800.00 1 8,339.581 6,630.02 1 1,800.00 $430.02 1 90.441 1.1% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIAL & MULTIFAMILY CUSTOMERS WITH A 6-INCH METER BASE RATE $ 912.62 COMMODITY RATE: TIER 1= $ 2.34 FOR ALL WATER USAGE TIER2= N/A TIER3= N/A TIER4= N/A GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 822.18 822.18 912.62 912.62 90.44 11.0% 425,000 1,816.68 382.50 2,199.18 1,907.12 382.50 2,289.62 90.44 4.1% 1,000,000 3,162.18 900.00 4,062.18 3,252.62 900.00 4,152.62 90.44 2.2% 1,500,000 4,332.18 1,350.00 5,682.18 4,422.62 1,350.00 5,772.62 90.44 1.6% 2,000,000 1 5,502.18 1 1,800.00 1 7,302.18 5,592.62 1 800.00 1 ,392.62 1 90.44 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR CUSTOMERS WITH A 8-INCH METER BASE RATE $ 1,460.19 COMMODITYRATE: TIER 1= $ 2.34 FOR 0-860,000 GALLONS TIER 2= $ 3.25 FOR 860,001- 2,000,000 GALLONS TIER3= $ 4.53 FOR 2,000,001- 3,500,000 GALLONS TIER4= $ 6.29 FOR ALL USAGE OVER 3,500,000 GALLONS GALLONS USED IN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 1,315.49 1,315.49 1,460.19 - 1,460.19 144.70 11.0% 425,000 2,309.99 382.50 2,692.49 2,454.69 382.50 2,837.19 144.70 5.4% 110001000 3,782.89 900.00 4,682.89 3,927.59 900.00 4,827.59 144.70 3.1% 1,500,000 5,407.89 1,350.00 6,757.89 5,552.59 1,350.00 6,902.59 144.70 2.1% 2,000,000 1 7,032.89 1 1,800.00 1 8,832.891 7,177.59 1 1,800.00 1 8,977.591 144.701 1.6% J (There are no active 8-inch potable meters in the OVWU system) B-7 a TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR COMMERCIALAND MULTIFAMILY CUSTOMERS WITH A 8-INCH METER BASE RATE $ 1,460.19 COMMODITY RATE: TIER 1= $ 2.34 FOR ALL WATER USAGE TIER2= N/A TIER3= N/A TIER4= N/A GALLONS USED IN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 1,315.49 1,315.49 1,460.19 1,460.19 144.70 11.0 425,000 2,309.99 382.50 2,692.49 2,454.69 382.50 2,837.19 144.70 5.4% 1,000,000 3,655.49 900.00 4,555.49 3,800.19 900.00 4,700.19 144.70 3.2% 1,500,000 4,825.49 1,350.00 6,171.1 4,970.12 1,350.00 6,320.19 144.70 2.3% 2,000,000 5,995.49 1,800.00 7,795.49 6, 140.19 1,800.00 7,940.19 144.70 1.9% (There are no active 8-inch potable meters in the OVWU system) TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR CUSTOMERS WITH A 1.5-INCH METER- RECLAIMED WATER USE BASE RATE $ 73.08 COMMODITY RATE: TIER 1= $ 2.27 FOR ALL WATER USAGE TIER2= N/A TIER3= N/A TIER4= N/A GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 73.08 73.08 73.08 73.08 0.00 0.0% 50,000 186.58 23.50 210.08 186.58 23.50 210.08 0.00 O.D% 135,000 379.53 63.45 442.98 379.53 63.45 442.98 0.00 0.D% 200,000 527.08 94.00 621.08 527.08 94.00 621.08 0.00 0.0% 250,000 1 640.58 1 117.50 F 758.08 640.58 117.50 758.08 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR CUSTOMERS WITH A 2-INCH METER- RECLAIMED WATER USE BASE RATE $ 116.94 COMMODITY RATE: TI ER 1= $ 2.27 FOR ALL WATER USAGE TIER2= N/A TIER3= N/A TIER4= N/A GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 116.94 116.94 116.94 116.94 0.00 0.0% 150,000 457.44 70.50 527.94 457.44 70.50 527.94 0.00 0.0% 240,000 661.74 112.80 774.54 661.74 112.80 774.54 0.00 0.09c 450,000 1,138.44 211.50 1,349.94 1,138.44 211.50 1,349.94 0.00 0.0% 600,000 1,478.94 282.00 1,760.94 1,478.94 282.00 1,760.94 0.00 0.0% B-8 TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR CUSTOMERS WITH A 3-INCH METER -RECLAIMED WATER USE BASE RATE $ 233.86 COMMODITYRATE: TIER 1= $ 2.27 FOR ALL WATER USAGE TIER2= N/A TIER3= N/A TIER4= N/A GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 233.96 - 233.86 233.86 - 233.86 0.00 0.0% 20,000 279.26 9.40 288.66 279.26 9.40 288.66 0.00 0.0% 80,000 415.46 37.60 453.06 415.46 37.60 453.06 0.00 0.0% 100,000 460.86 47.00 507.86 460.86 47.00 507.86 0.00 0.0% 150,000 574.36 70.50 1 644.86 574.361 70.50 1 644.86 1 0.001 0.0% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR CUSTOMERS WITH A 4-INCH METER- RECLAIMED WATER USE BASE RATE $ 365.41 COMMODITY RATE: TIER 1= $ 2.27 FOR ALL WATER USAGE TIER2= N/A TIER3= N/A TIER4= N/A GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 365.41 365.41 365.41 - 365.41 0.00 0.0% 220,000 864.81 103.40 968.21 864.81 103.40 968.21 0.00 0.0% 300,000 1,046.41 141.00 1,187.41 1,046.41 141.00 1,187.41 0.00 0.0% 450,000 1,386.91 211.50 1,598.41 1,386.91 211.50 1,598.41 0.00 0.0% 600,000 1 1,727.41 282.00 1 2,009.41 1 1,727.41 282.00 1 2,009.41 0.00 1 0.0% TABLE FOR MONTHLY CHARGES AND PERCENT INCREASE COMPARISON FOR CUSTOMERS WITH A 6-INCH METER- RECLAIMED WATER USE BASE RATE $ 730.83 COMMODITYRATE: TIER 1= $ 2.27 FOR ALL WATER USAGE TIER2= N/A TIER3= N/A TIER4= N/A GALLONS USEDIN 1 MONTH CURRENT WATER CURRENT GPF CURRENT MONTHLY BILL PROPOSED WATER PROPOSED GPF PROPOSED MONTHLY BILL TOTAL MONTHLY INCREASE PERCENT INCREASED 0 730.93 730.83 730.83 730.83 0.00 0.0% 900,000 2,773.83 423.00 3,196.83 2,773.83 423.00 3,196.83 0.00 0.0% S,000,o00 12,080.83 2,350.00 14,430.83 12,080.83 2,350.00 14,430.83 0.00 0.0% 10,000,000 23,430.83 4,700.00 28,130.83 23,430.83 4,700.00 28,130.83 0.00 0.0% 35,000,0o0 34,780.83 7,050.DO 41,530.83 34,780.83 1010.00 41,830.83 0.00 0.0% 20,000,000 46, 130.83 9,400.00 55,530.83 46,130.83 9,400.00 55,530.83 0.00 0.0% B-9 APPENDIX C 5-Year Capital Improvement Schedules C-1 Operating Fund C-2 Groundwater Preservation Fee C-3 Alternative Water Resources Development Impact Fee Fund C-3 Potable Water System Development Impact Fee Fund J Oro Valley Water Utility Proposed Capital Projects Program Water Utility Operating Fund Existing System Improvement Project No. Project Name 1 Nakome Sky DZone Well 2019-20 $ 800,000 2020-21 2021-22 2022-23 2023-24 5YearTotals $ 800,000 2 Well D8 Replacement Drill & Construct $ 700,000 $ 900,000 $ 1,600,000 3 Mag Meter Replacements (10/yr.) $ 75,000 $ 75,000 4 Fydropneumstic Tank Replacement(1/yr) $ 150,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 550,000 5 Well Rehabilitation (01&CS,E58&E3,TeD) $ 150,000 $ 150,000 $ 150,000 $ 450,000 6 Well Rehabilitation (TBD,TBD) $ 150,000 $ 160,000 $ 300,000 Subtotal $ 1,175,000 $ 250,000 $ 250,000 $ 950,000 $1,150,000 $ 3,775,000 7 Reservoir Rehabilitation(no planned work) $ - Subtotal $ $ - $ - $ $ $ 8 Hgh Mesa E& FZone Bstr. Enhancements $ 50,000 $ 50,000 9 B Con Storage - Operational improvements $ 50,000 $ 50,000 10 Replace Crimson Canyon Booster Station $ 250.000 $ 250,000 11 Hydropneumatic Tank Replace (High Mass) $ 100,000 li $ 100,000 Ji I $ 200,000 12 E-F Booster Station at LC Res. (Woodburn) $ 100,000 $ 500,000 $ 600,000 13 Booster Rehab (RDO & Woodshade) $ 150,000 $ 150,000 14 Boos ter Rehab(WP4&TBD) $ 150,000 $ 150,000 $ 300,000 15 Booster Rehab (TBD & TBD) $ 150,000 $ 150,000 $ 300,000 Subtotal Mains E 400,000 $ 750,000 E 400,000 E 150,000 E 2001000 E 1,900,000 16 12-inch Rzone main (Woodburn Booster) $ 100,000 $ 100,000 17 Freline Backflow Protection $ 200,000 $ 200,000 $ 400,000 18 Drinking Fountain Re -work $ 50,000 $ 50,000 19 Palisades Neighborhood Pipeline Redudancy $ 500,000 $ 600,000 20 Countryside DVA Replacements $ 210,000 $ 210,000 21 6-inch PRV on Rancho Sonora Dr $ 70,000 $ 70,000 22 6-inch FRV on Stargazer Dr. $ 70,000 $ 70,000 23 Rancho Verde Hydrants $ 100.000 $ 100,000 24 Main Valve Replacements $ 50,000 $ 50.000 $ 50.000 $ 150,000 25 La Chats -Lambed to Tangerine(RTA) $ 480,000 $ 480,000 26 Hilton Hotel & Casitas Main Replacement $ 150,000 $ 150,000 27 Linda Vista Ottrus Tracts Main Replacement $ 250,000 $ 250,000 $ 250,000 $ 750,000 28 Fusch Fridge Estates Main Replacement $ 250,000 $ 250,000 $ 500,000 Subtotal $ 940,000 $ 720,000 $ 720,000 $ 500,000 $ 650,000 $ 3,530,000 29 Wail Upgrades and krprovements $ 100'000 $ 100,000 Subtotal 5 100,000 $ - $ - $ - $ - $ 100,000 30 Water Meters - New Connections $ 106,000 $ 116,500 $ 99,000 $ 66,800 $ 61,600 $ 449,900 31 SCAD4 Legacy Replacement $ 100,000 $ 100,000 32 Instrumentation Replacement $ 250,000 $ 250,000 33 Electric Sub -metering Wells/Boosters $ 75,000 $ 75,000 Subtotal Vehicles E 281'000 $ 116,500 $ 349,000 $ 66,800 E 61,800 E 874,900 34 Replacement Vehicles - Meter Operatkms $ 75,000 $ 50,000 $ 1 55,000 35 Replacement Vehicles - Dist Vehicles $ 50,000 $ 70,000 $ 120,000 36 Replacement Vehicles -Production Vehicles $ 70,000 $ 75,000 $ 145,000 37 Replacement Vehicles - Const Inspectors $ 80,000 $ 80,000 Subtotal $ 70,000 $ 125,000 $ 125,000 $ 70,000 $ 80,000 $ 470,000 Total Existing System Improvements $2,966,000 $1,961,500 $1,844,000 $1,736,800 $2,141,Ann E 10,649,900 G1 Oro Valley Water Utility Proposed Capital Projects Plan Groundwater Preservation Fees CAP Water Delivery System Improvements (Existing Customers) Project 11oroject Name % 1 2019-20 1 2020-21 1 2021-22 2022-23 2023-24 5 Year Total 1 Projects:NWRRDS Partnered Program Support Services 40% $ 44,000 $ 192,000 $ 296,000 $ 8,000 $ 540,000 2 Pipeline Design (recovered w ater & transmissioi 40% $ 440,462 $ 440,462 3 MNRRDS Forebay Design 40% $ 66.154 $ 66,154 4 Well Improvement Analysis & Recovery Permits 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 NWRRDS Forebay Reservoir Construction 40% $ 132,077 $ 132,077 $ 264,154 8 Construction !6rmitting, Drill, Develop, Testing 40% $ 780,000 $ 780,000 9 Well Equiping Dasign & Site Improvements 40% $ 390,000 $ 390,000 Subtotal NWRRDS Partnered Projects NWRRDS Independent Projects: $ 590,618 $ 426,000 $1,309,000 52,791,000 E - $ 4,516,816 10 Pipeline Route Study & Relim Design 40 % $ 11 Shannon Rd Forebay, Res & Bstr Prop Acquistio 40% $ 80,000 $ 80,000 12 Rpeline Easement Acquisition (9.68 miles) 40% $ 300,000 $ 300,000 13 Pipeline Design (9.68 miles 16-inch DIP) 40% $ 560,000 $ 560,000 14 NWRRDS Forebay Reservoir Bstr Station Design40% $ 40,000 $ 40,000 15 Shannon Rd. Forebay Res & Bstr Station Design 40% $ 120,000 $ 120,000 16 Bstr Station Construct at MNRRDS Forebay Res 40% $ 200,000 $ 200,000 17 Shannon Rd Forebay Reservoir Construction 40% $ 280,000 $ 280,000 $ 560,000 18 Batt Station Construct at Shannon Rd Forebay 40% $ 100,000 $ 100,000 $ 200,000 19 1 Roe Const. from Bstr. at WRRDS to LC Resery 40% $3,920,000 $ 3,920,002 Subtotal NWRRDS Independent Projects $ 980,000 $ 120,000 $ 200,000 $ 380,000 $4,300,000 $ 5,980,000 20 IMRRDS Interconnect to Tangerine Rd. 40% $ 180,000 $ 180,000 21 NwRRDS Interconnect to Lambert Ln. 40% $ 340,000 $ 340,000 Subtotal NWRRDS Internal Projects $ - $ - $ - $ $ 520,000 $ 520,000 Omni Total NWRRDS Capital Improvements $1,570,616 $ 546,000 $1.509.000 $2.571.000 $4,820,000 $ 11,016.616 C-2 I 4.J 1 Oro Valley Water Utility Proposed Capital Projects Plan Alternative Water Resources Develoment Impact Fee Fund CAP Water Delivery System Improvements (New Growth) Project 1 lioroject Name Projects:NWRRDS Partnered Program Support Services % 60% 1 2019.20 $ 66,000 1 2020.21 $ 288,000 2021-22 I $ 444,000 2022-23 $� 12,000 1 2023-24 5Year Total $ 810,000 2 pipeline Design (recovered water Mransmissioi 60% $ 660,692 $ 660,692 3 NWRRDS Forebay Design 60% $ 99,231 $ 99,231 4 Well Improvement Analysis & Recovery Permits 60% $ 60,000 $ 60,000 5 Well Drilling & Testing 60% $ 351,000 $ 351,000 6 pipeline Construction 60% $1,321,385 $1,321,385 $ 2,642,770 7 NNRRDS Forebay Reservoir Construction 60% $ 198,116 $ 198,116 $ 396,232 8 Construction Permitting, Drill, Develop, Testing 60% $1,170,000 $ 1,170,000 9 JWell Equiping Design &Site Improvements 60% $ 585,000 $ 585,000 Subtotal NWRRDS Partnered Projects NWRRDS Independent Projects: $ 885,923 E 639,000 $1,963,501 E3,286,501 $ E 6,774,925 10 pipeline Route Study & Prelim Design 60% $ - 11 Shannon Rd Forebay Res & Bstr Prop Acquistio 60°% $ 120,000 $ 120,000 12 Pipeline Easement Acquisition (9.68 miles) 60% $ 450,000 $ 460,000 13 pipeline Design (9.68 miles 16-inch DIP) 60% $ 840,000 $ 840.000 14 NWRRDS Forebay Reservoir Bstr Station Desig 60% $ 60,000 $ 60,000 15 Shannon Rd. Forebay Res & Bstr Station Design 60% $ 180,000 $ 180,000 16 Bstr Station Construct at NNRRDS Forebay Res 60% $ 300,000 $ 300,000 17 Shannon Rd Forebay Reservoir Construction 60% $ 420,000 $ 420,000 $ 840,000 18 Bstr Station Construct at Shannon Rd Forebay F 60% $ 150,000 I $ 150,000 r $ 300,000 19 Ape Const. from Bstr. at NWRRDS to LC Resery 60% $5,880,000 $ 5,880,000 Subtotal NWRRDS Independent Projects NWRRDS Internal Projects: $1,470,000 E 180,000 $ 300,000 $ 570,000 $6,450,000 E 8,970,000 20 MWRRDS Interconnect to Tangerine 60% .. $ 270,000 $ 270,000 21 MWRRDS Interconnect to Lambert 60% $ 51Q000 $ 510,000 Subtotal NWRRDS Internal Projects S - $ - $ - $ - $ 780,000 $ 780,000 Total NWRRDS Capital Improvements $2,355,923 $ 819,000 1 $2,263,501 1 $3,856,501 $7,230,000 $ 16,524,925 Potable Water System Develoment Impact Fee Fund Expansion Related Improvements Project Project Name ICategoi 2019-20 1 2020-21 2021-22 2022.23 2023-24 SYear Total 1 Steam Pump D-Zone Well Potable $ 800,000 11 $ 800,000 2 Palisades GZone Storage Tank &pipe Potable $ 500,000 $ 300,000 1,450,000 2,000,000 $ 4,290,000 3 Nbore Rd. Interconnect F-Zone Potable $ 750,000 $ 750,000 Total Fxpansion Related Capital Improvements $ 800,000 $1,250,000 $ 300,000 $1,450,000 $2,000,000 $ 5,800,000 C-3 APPENDIX D Assumptions for Preferred Financial Scenario D-1 Operating Fund D-6 Alternative Water Resources Development Impact Fee Fund D-7 Potable Water System Development Impact Fee Fund PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR OPERATING FUND Growth SFR growth rates for FY 2019-20 through FY 2023-24 were based on worksheets provided by D. Laws on 2/26/18 and are consistent with Town financial forecasting. Other growth rates include commercial, irrigation and multi -family connections that were projected by Water Utility Staff. Connections FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 SFR 387 415 344 227 204 Other 4 4 4 4 4 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 is $ 16.45 $ 14.62 3/4 x Y4 $ 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 The following commodity rates are the cast 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 2019-20 The following are the proposed base rates for the potable and reclaimed water meters: Meter Sizes (in inches) Potable Reclaimed 5/8 x 3/4 $ 18.26 $ 14.62 3/4 x 3/4 $ 27.38 $ 21.93 1 $ 45.63 $ 36.54 1.5 $ 91.26 $ 73.08 2 $ 146.03 $ 116.94 3 $ 292.03 $ 233.86 4 $ 456.31 $ 365.41 6 $ 912.62 $ 730.83 8 $ 1,460.19 $ 1,169.32 D-1 In PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR OPERATING FUND continued The following proposed commodity rates are the cost per 1,000 gallons for potable and reclaimed water use: Classifications Tier 1 Tier 2 Tier 3 Tier 4 Single Family Residential $ 2.34 $ 3.25 $ 4.53 $ 6.29 Irrigation $ 2.34 $ 3.25 $ 4.53 $ 6.29 Multi -family Residential $2.34 --- --- --- Commercial $ 2.34 --- --- Construction Water $ 7.29 --- --- Reclaimed Water $ 2.27 --- --- --- GPF- Potable $0.90 --- --- GPF - Reclaimed $0.47 --- --- --- There are no proposed changes to the usage allowed in each tier of the SF Residential and Irrigation classifications. Proposed Potable Water Rate Increases The "overall increase" and "monthly impact' are representative of a customer with a 5/8-inch water meter using 7,000 gallons of water per month. Base Rate Tier Tier Tier Tier GPF Overall Increase Monthly Impact FY 19-20 11.0% 0.0% 0.0% 0.0% 0.0% 0.0% 4.6% $ 1.81 FY 20-21 10.0% 0.0% 0.0% 0.0% 0.0% 0.0% 4.5% $ 1.83 FY 21-22 5.5% 0.0% 0.0% 0.0% 0.0% 0.0% 2.6% $ 1.10 FY 22-23 5.5% 0.0% 0.0% 0.0% 0.0% 0.0% 2.7% $ 1.17 FY 23-24 5.5% 0.0% 0.0% 0.0% 0.0% 0.0% 2.7% $ 1.23 Proposed Reclaimed Water Rate Increases The proposed reclaimed rate increases are shown below: Base Rate Commodity Rate GPF Overall Increase Monthly Impact FY 19-20 0.0% 0.0% 0.0% 0.0% $ 0.00 FY 20-21 10.0% 0.5% 0.0% 0.6% $ 173.08 FY 21-22 10.0% 0.5% 0.0% 0.6% $ 180.39 FY 22-23 10.0% 0.5% 0.0% 0.7% $ 188.43 FY 23-24 10.0% 0.3% 0.0% 0.7% $ 197.28 Groundwater Preservation Fee Rates (cost per 1,000 gallons) There are no proposed changes in the GPF throughout the five-year projection period. Water Use Trends The average monthly water use for a residential customer with a 5/8-inch water meter increased in FY 2017-18 l to 7,900 gallons per month due to extreme weather conditions. However, this analysis assumes the same water J use trends as the last 3 years which was 7,300 gallons per month as this provides a more realistic projection. Projected reclaimed deliveries were reduced by 100 million gallons annually for the reduction in water deliveries to Vistoso Golf Course. Other Revenue Other revenue is based on FY 2018-19 proposed budget. With the exception of revenue from sewer billing, J 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 1% annually over the five-year period. _J D-2 PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR OPERATING FUND continued Beginning Cash Balance Cash balance is estimated based on budgeted revenue, expenditures and known cost over runs for FY 2018-19. Began with actual cash balance at 6/30/18 as shown on the Balance Sheet report dated 10-17-18, added 1 budgeted revenues, subtracted budgeted and known unbudgeted expenditures. Interest Income The interest rates vary for the five years in the analysis period. FY 2019-20 through 2022-23 were provided by the Finance Department on 8/29/18. FY 2023-24 was estimated by the Water Utility Staff. FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 2.58% 2.69% 2.73% 2.75% 2.00% Personnel Costs No new employees were added during the projection period. The following increases were provided by the Finance Department on 8/29/18 and are consistent with Town financial forecasting: the annual merit increase n is projected to be 3% annually and health care costs are projected to increase by 5% annually. It is projected II JI that the state pension is projected to increase 2.5% annually over the five-year projection period. I O&M Costs, Potable Based on the Utility's proposed budget for FY 2018-19 plus 1.5% inflation. Costs increase annually by 1.5% inflation except power costs. Projected 10% increase in power costs for a potential Tucson Electric rate increase in FY 2021-22. Groundwater Extinguishment Credits Costs for the purchase of Groundwater Extinguishment Credits are included in potable 0&M costs. The following table outlines Groundwater Extinguishment credits to be purchased during this projection period: FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 $850,000 $850,000 $500,000 $500,000 $500,000 0&M Costs - Reclaimed Due to the reduction in reclaimed water usage by Vistoso Golf course, costs specific to reclaimed water deliveries (chemicals, power and reclaimed water wheeling costs) were reduced by $87,983. Remaining 0&M J costs are based on the Utility's proposed budget for FY 2018-19 plus 1.5% inflation. Costs increase annually by 1.5% inflation except power costs. Projected 10% increase in power costs for a potential Tucson Electric rate 1 J increase in FY 2021-22. The 0&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 23% 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 = 23%. Inflation Rates The Town's Finance Department provided a range of 1-2% per year for inflation rates on 8/29/18. For purposes of this report, the inflation rate will be 1.5% annually for the 5-year period. FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 1.SYo 1.5% 1.5% 1.5% 1.5% D-3 F PREFERRED FINANCIAL SCENARIO Il II ASSUMPTIONS FOR OPERATING FUND continued 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 1.5%are included annually. 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 increases will be 7%for FY 19-20 and 4%each following year. It is also assumed that the Utility will wheel 2,510 AF annually for the 5-year period. CAP Recharge Costs Costs are based on the rate schedule adopted by CAP 6/07/18. The figures represent the annual cost to deliver the Utility's entire allotment of CAP water (10,305 AF) for recharge. Capital Improvements—OperatingFund The following table identifies the amount of the capital projects for the existing potable water system for each fiscal year and the projected financing as identified in the revised five-year CIP dated 12/26/18. Fiscal Total Proiect Financing Year Capital Costs Cash Reserves New Debt 2019-20 $ 2,966,000 $ 661,000 $ 2,305,000 2020-21 $ 1,961,500 $ 661,500 $ 1,300,000 2021-22 $ 1,844,000 $ 1,844,000 2022-23 $ 1,736,800 $ 1,736,800------- 2023-24 $ 2,141,600 $ 2,141,600------- $10,649,900 $ 7,044,900 $ 3,605,000 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 12/26/18. The projects will be both cash funded with revenue from groundwater preservation fees and new debt. Fiscal Total Proiect Financing JYear Capital Costs Cash Reserves New Debt 2019-20 $ 1,570,616 $ 1,570,616 ------ -� 2020-21 $ 546,000 $ 546,000 ------ 2021-22 $ 1,509,000 $ 1,509,000 ------ 2022-23 $ 2,571,000 $ 0 $ 2,571,000 2023-24 $ 4,820,000 $ 2,391,000 $ 2,429,000 $ 11,016,616 $ 6,016,616 $ 5,000,000 Debt Service The following table identifies the existing and proposed debt service included in this pro forma: J Bonds Type Description Amortization Schedule By 2008 Sr. Lien Reclaimed Ph.2 WIFA 2009 Sr. Lien Existing System CIP WIFA l 2012 Sr. Lien Refunding (Reclaim Ph. 1) Stone & Youngberg J 2012 Sr. Lien Refunding (2003) Stone & Youngberg 2014 Sr. Lien AMI Project WIFA 2015 Excise Tax Refunding (2005) Stifel & Nicolaus & Co. 2017 Excise Tax Refunding (2007) Stifel & Nicolaus & Co. 2018 Excise Tax Existing System CIP Stifel & Nicolaus & Co. 2023 Sr. Lien NWRRDS Oro Valley Water Utility Staff D-4 J PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR OPERATING FUND continued Minimum Debt Service Coverage Requirement 1.30 debt service coverage ratio for 2012 Sr. Lien Bonds, proposed 2023 Sr. Lien Bonds & all WIFA Loans 1.00 debt service coverage ratio for all Excise Tax Pledged Bonds Cash Reserve Requirement Mayor 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. D-S n Growth ll lJ ICI I!1 li I I J I I I PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR AWRDIF FUND SFR growth rates for FY 2019-20 through FY 2023-24 were provided by the Finance Department on 8/29/18 and are consistent with Town financial forecasting. The projected growth for FY 2023-24 has been estimated based on worksheets provided by D. Laws on 2/6/18.Other Service Units (SU's) include commercial, irrigation and multi -family connections and were projected by Water Utility staff. FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 SFR SU's 387 415 344 227 204 Other SU's 10 10 30 10 10 AWRD Impact Fees Impact fees are $4,045 per service unit, Ordinance No. (0) 14-05, effective 7/O1/14. The mandatory 5-year Impact Fee Analysis will be performed in 2019. It is not anticipated that the fees will increase. Beginning Cash Balance Cash balance is estimated based on budgeted revenue and expenditures for FY 2018-19. Began with actual cash balance on 6/30/18 as shown on the Balance Sheet report dated 10-17-18, added budgeted revenue and subtracted budgeted expenditures. Interest Income The interest rates vary for the five years in the analysis period. FY 2019-20 through 2022-23 were provided by the Finance Department on 8/29/18. FY 2023-24 was an estimated projection by the Water Utility Staff FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 2.58% 2.69% 2.73% 2.75% 2.00% 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 pro forma: Bonds 2023 Debt Service Coverage Type Description Sr. Lien NWRRDS Amortization Schedule By Oro Valley Water Utility Staff 1.3 debt service coverage ratio for the proposed 2023 Senior Lien Bonds CAP Capital Costs Based on 3,557 AF at rate schedule adopted by CAP 6/07/18. 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 12/26/18: Fiscal Year Total Capital Costs Project Financing Cash Reserves New Debt 2019-20 $ 2,355,923 $ 2,355,923 ------ 2020-21 $ 819,000 $ 819,000 ------ 2021-22 $ 2,263,501 $ 2,263,501 ------ 2022-23 $ 3,856,501 $ 3,856,501 ------ 2023-24 $ 7,230,000 $ 2,230,000 $5,000,000 $16,524,925 $11,524,925 $ 5,000,000 >b F_ I r1 J I Growth PREFERRED FINANCIAL SCENARIO ASSUMPTIONS FOR PWSDIF FUND SFR growth rates for FY 2019-20 through FY 2022-24 were provided by the Finance Department on 8/29/18 and are consistent with Town financial forecasting. The project growth for FY 2023-24 has been estimated based on worksheets provided by D. Laws on 2/26/18. Other Service Units (SU's) include commercial, irrigation and multi -family connections and were projected by Water Utility staff. FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 SFR SU's 387 415 344 227 204 Other SU's 10 30 10 10 10 PWSD Impact Fees Impact fees are $2,015 per service unit, Ordinance No. (0) 14-05, effective 7/01/14. The mandatory 5-year Impact Fee Analysis will be performed in 2019. It is not anticipated that the fees will increase. Beginning Cash Balance Cash balance is estimated based on budgeted revenue and expenditures for FY 2018-19. Began with actual cash balance on 6/30/18 as shown on the Balance Sheet report dated 10-17-18, added budgeted revenue and subtracted budgeted expenditures. Interest Income The interest rates vary for the five years in the analysis period. FY 2019-20 through 2022-23 were provided by the Finance Department on 8/29/19. FY 2023-24 was an estimated projection by the Water Utility Staff. FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 2.58% 2.69% 2.73% 2.75% 2.00% 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 pro forma: 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 12/26/18: Fiscal Year Total Capital Costs Proiect Financing Cash Reserves New Debt 2019-20 $ 800,000 $ 800,000 ------ 2020-21 $ 1,250,000 $ 1,250,000 ------ 2021-22 $ 300,000 $ 300,000 ------ 2022-23 $ 1,450,000 $ 1,450,000 ------ 2023-24 $ 2,000,000 $ 2,000,000 ------ $ 5,800,000 $ 5,800,000 D-7 "i