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HomeMy WebLinkAboutResolution 2007-022 N.C.S. 01/22/2007 Resolution No. 2007-022 N.C.S. of the City of Petaluma, California A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PETALUMA ADOPTING A NEW RATE SCHEDULE FOR WATER SERVICE AND RESCINDING RESOLUTION NO. 2002-191 WHEREAS, the Petaluma Municipal Code Title 15 provides for the establishment and operation of a water system and the charging of certain fees and charges; and, WHEREAS, Chapter 15.16 provides the setting of certain fees and charges by resolution; and, WHEREAS, water services provided by the City include, but are not limited to, pumping, storage, and distribution of water purchased from the Sonoma County Water Agency and pumping, storage and distribution of groundwater; and, WHEREAS, the City retained Bartle Wells Associates to develop a Wastewater and Water Rate Study and Financial Plan ("Study"); and, WHEREAS, the Petaluma City Council conducted a public meeting on the proposed rates pursuant to the Study on October 16, 2006; and, WHEREAS, notices of proposed rate increases and the public hearing were sent to record owners of properties that would be impacted by the proposed increases on October 19, 2006; and, WHEREAS, a notice on the proposed rate increases and the public hearing was published in the Petaluma Argus Courier on November 1, 2006; and, WHEREAS, the Petaluma City Council conducted public hearings on the proposed rate increases on December 4, 2006, December 18, 2006, and January 22, 2007, and received testimony and considered all evidence presented regarding the proposed rate increases; and, WHEREAS, a majority of the record owners of properties that would be impacted by the rate increases did not protest the increases; and, WHEREAS, after due consideration, the Petaluma City Council finds based on the Study that: (l) The proposed rates as presented herein are necessary to achieve full recovery of the costs of providing water services to residents and businesses in Petaluma; (2) The proposed rates as presented herein will not generate revenue in excess of the cost of providing water services; (3) The proposed rates as presented herein will not be used for purposes other than -providing water services; Resolution 2007-022 N.C.S. Page 1 (4) The rates or charges imposed on any parcel or person as an incident of property ownership shall not exceed the proportional cost of the service attributable to the parcel; (5) Proper notice of the proposed rate increases were given to record owners of properties that would be impacted by the proposed increases, as prescribed by law; and (6) A majority of record owners of properties that would be impacted by the proposed increases did not protest the proposed rate increases; and WHEREAS, adoption of revised rates and charges pursuant to this resolution involves the establishment, modification, restructuring or approval of rates and charges, as identified and analyzed in the Study, including rates and charges to obtain funds for meeting operating expenses, purchasing or leasing supplies, equipment or materials, meeting financial reserve needs and requirements and/or obtaining funds for capital projects necessary to maintain service within existing service areas. Therefore, adoption of this resolution setting rates and charges is not a project under the California Environmental Quality Act pursuant to California Public Resources Code Section 21080(b)(8)(D) and 14 Cal. Code Regs. Section 15273. NOW, THEREFORE, BE IT RESOLVED, that the Petaluma City Council. hereby rescinds Resolution 2002-191 and adopts this resolution in its stead, effective February 1, 2007. ARTICLE I GENERAL SECTION 1.1 PURPOSE. (A) Findings. The above recitals are hereby declared to be true and correct and to be findings of the City Council of the City of Petaluma and are made a part of this resolution. (B) Revenue. The purpose of the water service charge is to raise revenue for the cost of operation and maintenance of the City of Petaluma's water utility used for the distribution, pumping and storage of water and for payment of principal and interest on bonds and capital recovery costs. (C) Resolution. The purpose of this resolution is to establish a method of sharing the cost of the operation and maintenance of the City's water utility among the users of water service. (D) Study• This resolution and the water charges established in this resolution are based on the Wastewater and Water Rate Study and Financial Plan prepared by Bartle Wells Associates ("Study"). The Study is attached to and made a part of this resolution as Exhibit A. ARTICLE II RATES SECTION 2.1 WATER SERVICE CHARGE. (A) Potable and Recycled Water. The monthly service charge for potable and recycled water shall be as set forth in Table 1. ~ This charge does not apply if superseded by a recycled water user agreement. Resolution 2007-022 N.C.S. Page 2 Table 1. Monthly Water Service Charges Meter Size Monthly Service Charge on Billings Rendered On or After the Dates Indicated Below Feb. 1, 2007 January 1, January 1, January 1, January 1, 2008 2009 2010 2011. 5/8" $4.47 $4.92 $5.17 $5.42 $5.69 $4.47 $4.92 $5.17 $5.42 $5.69 1" (residential) $5.37 $5.91 $6.20 $6.51 $6.84 1" $5.55 $6.11 $6.41 $6.73 $7.07 1.5" $9.24 $10.72 $11.25 $11.81 $12.40 2" $13.84 $16.05 $17.65 $18.54 $19.46 3" $26.73 $33.14 $36.45 $38.27 $40.19 4" $36.00 $44.64 $49.10 $51.55 $54.13 6" $52.00 $64.48 $70.92 $74.47 $78.19 (B) Monthly Service Charge Annual Increases. Beginning January 1, 2012 and each January 1 thereafter, fixed monthly service charges shall increase by three and one-half percent (3.5%). Section 2.2 POTABLE WATER COMMODITY CHARGES. (A) Potable water w commodity charges shall be as set forth in Table 2. Table 2. Potable Water Commodity Charges Commodity Charge on Billings Rendered On or After the Dates Indicated Tier or Customer Below er hct Class Feb. 1, January 1, January 1, January 1, January 1, 2007 2008 2009 2010 201.1 Single Family Residential (monthly) Tier 1 (0-9 hc~ $2.31 $2.50 $2.70 $2.83 $2.94 Tier 2 (10-18 hcfl $2.61 $2.87 $3.10 $3.25 $3.41 Tier 3 (19-24 hc~ $3.00 $3.39 $3.73 $4.07 $4.35 Tier 4 (25+ hc~ $3.24 $3.75 $4.13 $4.50 $4.82 Multi-Unit Residential, Business, $2.44 $2.64 $2.80 $2.96 $3.14 Industrial, Public (B) Potable Water Commodity Charges Annual Increases. Beginning January 1, 2012 and each January 1 thereafter, commodity charges shall increase by three and one-half percent (3.5%). SECTION 2.3 RECYCLED WATER COMMODITY CHARGES. The commodity charge for recycled water use shall be as shown in Table 3. Resolution 2007-022 N.C.S. Page 3 Table 3. Recycled Water Commodity Charge Commodity Charge on Billings Rendered On or After the Dates Indicated Below er he Feb. 1, January 1, January 1, January 1, January 1, 2007 2008 2009 2010 2011 $1.46 $1.58 $1.68 $1.77 $1.88 SECTION 2.4 PRIVATE FIRE PROTECTION. (A) Private Fire Protection Services. For services used exclusively for fire protection, including sprinklers, private hydrants and other fire lines, the service charge shall be as follows: Connection Size (inches) Monthly Service Charge 1 '/2 $3.90 2 $5.64 3 $8.40 4 $11.22 6 $16.80 8 $22.44 (B) Water Consumed for Fire Protection. In addition, all water consumed for private fire hydrant testing or fire suppression or other uses shall be charged to the property owner at the "business" commodity rate in Table 2. ARTICLE III OTHER CHARGES SECTION 3.1 DELINQUENCY AND SERVICE RESTORATION CHARGES. (A) Delinquenc~ges. If payment is not made within thirty (30) days after mailing, it is delinquent, and a late charge of $10 will be levied. (B) Restoration Charms When service is discontinued because of delinquency in payment of water bill, the service shall not be restored until all charges, including a restoration charge, have been paid. (1) Restoration Chafe During Norn~al Working Hours (8:00 AM - 4:30 PM, Monday through Frida~cepting City holidays). The restoration charge applicable for work requested to be performed during normal working hours of the Department of Water Resources and Conservation will be $40. (2) Restoration Charge After Normal Workins; Hours. The restoration charge applicable for work requested to be performed after normal working hours will be $60. Resolution 2007-022 N.C.S. Page 4 SECTION 3.2 CHARGE FOR RETURNED CHECKS. A fee of $25 shall be charged for each check tendered as a payment to the City that is returned from the bank for non-sufficient funds. SECTION 3.3 TURN-ON CHARGE FOR NEW ACCOUNTS. A charge of $1.5.00 shall be paid for turning on a service for new accounts during normal working hours. A charge of $60 shall be paid for turning on a service for new accounts after normal working hours. SECTION 3.4 TEMPORARY WATER SERVICE CONNECTION. Wherever feasible, recycled water shall be used for temporary construction uses. (A) Meter Deposit. Deposits are required at the time of application. Lost meters will result in forfeiture of deposit. The deposit may be applied to the closing bill and any remaining amount refunded to the customer. (1) 1" or Smaller Service Meter. A deposit of $100 shall be required fora 1-inch or smaller service meter set at curb stop. (2) Bride Meter. Bridge meters are used to "bridge" from the City's water system to a project's water system for the purpose of testing buried water infrastructure and for providing site water. A deposit of $600 shall be required for a bridge meter. (3) Fire Hydrant Meter. A deposit of $1,000 shall be required for a fire hydrant meter. (B) Service Charges. (1) 1" or Smaller Service Meter. A $1.00 per day service charge shall be applied for water service, irrespective of the quantity used. (2)Brid~e Meter or Hydrant Meter. A $2.00 per day service charge shall be applied for water service, irrespective of the quantity used. (C) Commodity Charge. The potable water commodity charge shall be the same as the "business" class in Table 2. The recycled water commodity charge shall be as shown in Table 3. (D) Fees. Fees associated with temporary city meters are shown below. Descri tion Fee First time meter set $45 Unable to set/test meter $30 Relocate meter $45 Rush meter set/relocate (if set/relocate request is within $80 24 hours of ermit issuance or relocation re uest) ARTICLE IV CITY PROVIDE SERVICES SECTION 4.1 CITY PROVIDED SERVICES. (A) Hot Taps. Hot tap fees shall be paid prior to service. Hot taps will be charged as follows: Size of Hot Ta (inches) Hot Ta Fee 3/4 - 2 $200 4 - 6 $400 8 $500 10 - 12 $750 Resolution 2007-022 N.C.S. Page 5 (B) Other Services. The City may install domestic or fire services, or provide other related services, upon request. The cost for each service will be based on an estimate prepared by the City. The requestor will provide a written request accompanied by a drawing to show the location of the proposed service. The City will provide an estimate to the requestor. When the check for the service is received from the requestor the work order will be forwarded to City crews for installation and coordination. Final costs will be based on actual time and materials costs plus a 20% administrative charge. ARTICLE V PENALTY CHARGES SECTION 5.1 TAMPERING WITH CITY METERS. The charge for tampering with City meters or operating a meter valve is $50 for each occurrence. SECTION 5.2 ILLEGAL OR UNAUTHORIZED USE OF FIRE HYDRANT. The fee for any illegal or unauthorized use of a City hydrant shall be $500 for each occurrence plus $50 for each additional day that such use occurs. ARTICLE VI SECURITY DEPOSITS SECTION 6.1 AMOUNT. The City may impose a security deposit of $100 to open an account or for instances of delinquent payments. SECTION 6.2 APPLICATION OF DEPOSIT. The City may apply the security deposit to an account owing to the City, which is delinquent for more than thirty days. SECTION 6.3 REFUND. Any amounts remaining in the security deposit will be returned to the customer without interest, upon termination of the service and payment of all charges, fees and indebtedness owed to the City by the customer. ARTICLE VII ADJUSTMENT OF BILLS SECTION 7.1 GENERAL. The City may, upon written request of a customer, supported by repair bills or other appropriate documentation, adjust such customer's bill in the case of loss of water due to circumstances beyond the reasonable control of such customer, such as mechanical malfunction, blind leak, theft of water, vandalism, unexplained water loss or other unusual or emergency conditions. (A) Determination. A determination of whether an adjustment is granted shall be made at the sole discretion of the City. In making the determination, the City may take into account the cause of water loss, the customer's opportunity, if any, to detect it, any negligence or fault of the customer in connection therewith, and the promptness with which the water loss was discovered, stopped and repairs made. SECTION 7.2 WATER BILL ADJUSTMENT. The customer's adjusted bill shall be calculated as follows. (A) Average. The "average usage" shall equal the average used during the same period in the previous one or two years, whichever is available. If the applicant Resolution 2007-022 N.C.S. Page 6 has not been a customer for a sufficient length of time to make such determination, then the amount of water used shall be at the discretion of the City. (B) Excess Usage. From the total water consumption shown on the bill submitted for correction, the "average usage" will be deducted. The resulting amount is the "excess usage." (C) Applicable Rates. (1) Sin>;le Family Residential Customers. The regular rates will apply to the "average usage" and 50% of the Tier 1 rate will apply to the "excess usage." The customer's bill shall then be the total of the bill for the "average usage" amount plus the bill for the "excess usage" amount. The total of these two amounts will be the amount the customer must pay for water usage during the period covered by the adjusted bill. (2) Multi-Family Residential and Non-Residential Customers. The regular rates will apply to the "average usage" and 50% of the regular rate will apply to the "excess usage." The customer's bill shall then be the total of the bill for the "average usage" amount plus the bill for the "excess usage" amount. The total of these two amounts will be the amount the customer must pay for water usage during the period covered by the adjusted bill. (D)Limitations. Water loss adjustments will be limited to two billing periods, and will also be limited to one adjustment every thirty-six months. The thirty-six month period begins the first month of the billing period following the last billing period for which the loss water adjustment was prepared. No adjustments will be made for water delivered after sixty days after the City issues the water bill with excessive use. (E) Adjustments Under $10. No adjustments shall be made for an amount less than ten dollars ($10). SECTION 7.3 WASTEWATER BILL ADJUSTMENT. This section addresses adjustments to wastewater bills due to water loss. (A) Single Family Residential Customers. Because wastewater charges for single family residential customers are based on average winter time water usage, water losses will not affect the wastewater charge unless they occur during the winter averaging period. If the adjustment to the water bill occurs during the wastewater winter average period, the wastewater winter average will be adjusted to the prior year's winter average. If the customer has not established a wastewater winter average for the previous year, the winter average amount shall be as determined by the City. (B) Multi-Family Residential and Non-Residential Customers. (1) For Water Leaks That Occur Outdoors. If an adjustment is deemed appropriate for a water leak that occurs outdoors, the wastewater portion of the bill will be adjusted as follows: (i) First, the City will calculate "average usage." The "average usage" shall equal the average used during the same period in the previous one or two years, whichever is available. If the applicant has not been a customer for a sufficient length of time to make such deternination, then the amount of water used shall be at the discretion of the City. (ii) Then the "excess usage" portion of the wastewater bill will be calculated based on the customer's water usage during leak period less "average usage." The wastewater bill will then be reduced by the "excess usage" amount. (2) For Water Leaks That Occur Indoors. If an adjustment is deemed appropriate for a water leak that occurs indoors, the wastewater portion of the bill will be adjusted as follows: (i) First, the City will calculate "average usage." The "average usage" shall equal the average used during the same period in the previous one or two years, whichever is available. If the applicant has not been a customer for a sufficient length of time to Resolution 2007-022 N.C.S. Page 7 make such determination, then the amount of water used shall be at the discretion of the City. (ii) Then the "excess usage" portion of the wastewater bill will be calculated based on the customer's water usage during leak period less "average usage." The wastewater bill will then be reduced by 50% of the "excess usage" amot.tnt. For example, if the wastewater bill with excess usage is $150, and the wastewater bill based on prior use is $100, the difference is $50. 50% of the difference is $25. This example customer's wastewater bill would then be reduced by $25. Under the power and authority conferred upon this Council by the Charter of said City. RG(; ERGNCE: I hereby certify the foregoing Resolution was introduced and adopted by the ppro to Council of the City of Petaluma at a Regular meeting on the 22"~ day of January, f nr 2007, by the following vote: City Atto ney AYES: Barrett, Harris, O'Brien, Rabbitt, Mayor Torliatt NOES: Vice Mayor Nau t ABSENT: None ABSTAIN: None / r. ATTEST: City Clerk Mayor Resolution 2007-022 N.C.S. Page 8 EXHIBIT A TO RESOLUTION ADOPTING WATER REVENUE PROGRAM WATER & WASTEWATER RATE STUDY AND FINANCIAL PLAN Resolution 2007-022 N.C.S. Page 9 The City's water resources rate structures were previously analyzed in 2001. The information from the 2001 analysis resulted in the following key changes to the rate structure: • To encourage water conservation, water rates were converted from a flat per unit rate stricture to increasing block or tiered rates. • To encourage water conservation and provide better equity, residential wastewater charges were converted from a fixed. monthly flat fee to a consumption charge, based on average winter- time water usage. The Department of Water Resources and Conservation engaged the services of Bartle Wells Associates (Berkeley, CA)Z to develop a wastewater and water rate study and financial plan. The rate study analyzed the approved budgets for FY 06-07, prior year revenue and expenditures, projected future revenue, and the projected future costs of operations and maintenance. The water and wastewater models are attached. Water Analysis Our goal was to build a comprehensive financial model along with water rate recommendations that allow the City to: a Meet current and future operating expenses of the utility; ® Support the replacement and rehabilitation of existing infrastructure; ® Support the construction of new capital facilities required for growth and expansion of the system; and ® Where possible, minmize the impact of required rate adjustments on the City's utility customers. Existing Rates and Charges The water enterprise bills customers bi-monthly. There are two components to water service charges. The City. assesses a fixed, bi-monthly charge based on the size of the meter in service. For a typical single family dwelling with a 5/8" meter, this charge is currently $7.58 for two months of service. The City also assesses a variable, consumption-based charge for all water consumed by the customer. Customers are billed a quantity rate for each hundred cubic feet (hcf) consumed. For residential customers, these rates are "tiered" such that the cost of the first twenty units of water in a two month period are currently $2.16 per hcf, while the unit cost of the next thirty two units of water (up to 52 total hcf in two months) are billed at a quantity rate of $2.37 per hcf. All consumption. above 52 hcf in a two month period is billed at a rate of $2.61 per hcf. Commercial customers pay one flat rate for all water consumed ($2.07). The City also assesses aone-time capacity charge (also known as a connnection fee) to new customers connecting to the water system. This fee is variable and is calculated seperately for each new connection. They vary based on whether or not the water infrastructure was City- or developer-provided. BWA is a public finance consulting firm with over 40 years' experience providing independent, objective financial advice to public agencies throughout California. Resolution 2007-022 N.C.S. Page 10 Water Enterprise Finances Revenues The City's water enterprise generates the vast majority of its revenues from service charges and water sales. For the year ending June 30, 2006, the City collected approximately $S.5 million in water sales revenue and $900,000 in fixed monthly service charges. During the same time period, the City also collected approximately $1.1 million in water connection fees. This is significantly above the five-year average annual connection fee revenue collected, which is approximately $620,000. The balance of the water enterprise's revenue comes from interest earnings and other miscellenous revenues. Expenses Operating expenses for the water enterprise include salaries and benefits for City staff, the cost of purchasing water, maintenance on water lines and connnections, and utilities for pumping and delivery of the water. The water enterprise also transfers a portion of its revenue to the City of Petaluma's General Fund to cover its share of administrative and billing costs incurred by other city staff (such as in the utility billing office). Total operating expenses (before debt service) for the year ending June 30, 2006 were $7.4 million, with another $1.7 million in intragovernmental transfers to the General Fund. Debt The water enterprise issued bonds in 20013. Annual debt service on this issue is approximately $650,000, and there is approximately $9 million in principal outstanding. Debt covenants require that the City generate operating revenues in excess of expenses at least 1.25 this amount. The City is permitted to maintain a rate stabilization and debt service reserve fund for the purposes of meeting this coverage requirement. Notably, the City has been very close to missing its debt coverage requirements over the past two fiscal years. Net operating revenues have been insufficient to meet debt service, with coverage being met by the existence of sufficient operating reserves. Should the City wish to issue more debt in early 2007, rates would certainly have to be increased to meet this shortfall. Fund Reserves As of July 1, 2006, the water enterprise had approximately $2.6 million in its operating fund. This amount includes a 60-day operating and maintenance reserve of approximately $1.6 million and an emergency capital replacement and improvement reserve of approximately $600,000. The City does not, as of Oct 1, 2006, maintain a rate stabilization or debt service reserve, but there are plans to form one. Capital Program The water enterprise will incur capital costs associated with the construction of the Paula Lane Reservoir No. 2 in late 2006/07. Total design and construction costs are estimated at $2 million. The City is also planning to install automatic read meters for all customers over the next 5 to 7 years. It is estimated that this project will cost approximately $500,000 per year during that time. Additional capital costs include the annual repair and replacement of aging water mains. The City currently invests about $500,000 per year in its water main and service replacement 3 Proceeds from the 2001 bonds were used for payment of prior bonds ($4.6 million), which had an uncompetitive interest rate, acquisition of property for the Paula Lane Reservoir No. 2 ($424,000), .water main replacement projects ($2.2 million), and construction of the Water Field Office ($2.6 million). Resolution 2007-0'22 N.C.S. Page 1 l program. In order to adequately maintain the City's water infrastructure, this investment will increase to $1,000,000 per year. Future Debt The City anticipates selling water revenue bonds in early calendar year 2007 to fund constriction of the reservoir, increase water main and service replacement investments, and the installation automatic read meters. The size of the issue would be approximately $6.5 million. The sale of these bonds is contingent. on passing new rates effective January 1, 2007. Cash Flow Pro'ecl tion Bartle Wells developed aten-year cash flow projection for the water enterprise. The projection allows us to determine if rate increases are needed to meet future operating expenses as well as the capital program, and if so, what the size of these rate increases would be. Our projections are built on a number of assumptions. Among them: ® Operating expenses are projected to increase 3.5% per year; ® The City is expected to grow at an annual rate of .5%. This would add approximately 100 new water customers to the enterprise annually; ® Annual connection fee revenue was estimated using the 5-year annual average; ® The City is interested in increasing the number of water tiers from three to four in order to increase the conservation incentive of the rate structure. We have proposed that the City set these tiers at 0 - 18 hcf, 19 - 36 hcf, 37 - 48 hcf, and all use above 48 hcf for bi-monthly use, or 0 - 9 .hcf, 10 - 18 hcf, 19 - 24 hcf, and all use above 24 hcf for monthly use. This effectively lowers the first tier by a small amount (from 20 hcf to 18 hcf) and ensures that more customers will be billed for water consumption in the third tier (for water use above 36 hcf). Additionally, the City is interested in "steepening" the tiers, that is, making the differences between each new tier larger. This would make the top tier water more expensive (relative to the lowest tier) than it is now. Taken together, both of these changes to the tier structures should serve to increase the incentive to conserve water. ® Analysis of the fixed meter charge indicates that they are not currently in proportion with AWWA recommended meter ratios and demand factors. New meter charges should be phased in over three years to reduce or, if possible, eliminate these improper ratios. ® With such a large portion (about 90%) of the water enterprises revenues coming from variable consumption water sales, it is particualrly important to verify estimates of the amount of water sold. Our revenue projections are based on total water use of 3.8 million hcf. This number is below the three-year average annual water sales and is chosen so as not to overestimate water sales revenue. o Our cash flow projection does not take into account a projected increase in the water connection fee that could take place in the next six to twelve months. The increase in this capacity fee is predicated on approval of the general plan and the projects included in it. While this plan would also require significant capital improvements above and beyond those currently included in this plan, the increased connection fee revenues would offset these additonal projects. Resolution 2007-022 N.C.S. Page 12 Rate Recommendations Residential Our analysis demonstrates that the City will require a series of moderate, incremental rate increases for its residential customers over the next five years. These increases are needed to meet rising costs of operation, increased capital spending on the replacement of aging water mains (which will be funded by rates), and new debt service projected at $485,000 annually, starting in fiscaL2007/2008. Taken as a whole, the City needs to increase overall operating revenues somewhere between 14%. and 16°fo between now and July 1, 2008. BWA has developed a rate schedule that allows the City to meet these revenue requirements while minimizing the impact of the increases on residents. It is recommended that the City pass two rate increases, one on January 1, 2007, and the second one year later, and that these rate increases be followed by a series of three smaller annual rate increases designed to allow the utility to keep up with cost inflation. The proposed water rate changes are illustrated in Table 1. Because the City uses a tiered water rate structure for its residential customers, the proposed rate increases will not affect all users uniformly. In fact, there is no way to put an exact- percentage increase on each users bill. It will, by definition, vary according to how much water a consumer uses. However, because we have "steepened" the tiers, in general the highest residential water users will see the highest percentage increases. Low water users will see comparatively small increases. In order to better understand how these recommended rate increases will impact water bills, we have developed "composite" rate increase numbers to show how "average" single family residential bills will change from one year to the next. We developed three hypothetical customers: a "low" user who uses 8 hcf per monthly; an "average" user who uses 12 hcf per month; and a "high" user who uses 18 hcf per month. As illustrated in Table 2, in no year will an "average" customer of water experience more than a 10% rate increase. For the "average" customer, the annual water rate increases for the next 5 years would be 10%, 9%, 8%, 5%, and 4%. The impact of adding the fourth tier is evident in the "very high" customer's bill, which will increase by 20% in 2007, as compared to the "low" customer's anticipated increase of 9%. Commercial Commercial and mult-family residential customers are not billed in tiered rates; in addition to their bi-monthly meter charge, they pay one flat rate for all water consumed. This rate is currently $2.07, an amount below the first tier water price .for residential customers ($2.16). City Management recommends that this quantity rate be increased to eliminate this "discounted" water; the proposed rate schedule includes an 18% increase for the quantity rate on January 1, 2007 for commercial customers. This puts commercial water between the first and second tier for single family residential users. City Management recommends that the commerical quantity rate stay between the first and second tier rate for residential users from this point forward. Sample commercial and multi-family water bills are illustrated in Table 2. Residential Char eg Comparison How do Petaluma's current and proposed water service charges compare to other communities? This comparison is provided in Table 3. As shown in Table 3, Petaluma's proposed rate for 2007 will remain less than average for the agencies included in the comparison. Resolution 2007-022 N.C.S. Page 13 Wastewater Analysis The City engaged Bartle Wells Associates (BWA) to also develop a wastewater rate study and financing plan. The goal was to build a comprehensive financial model with rate recommendations that allow the City to: ® Meet current and future operating expenses of the wastewater utility; ® Support the replacement and rehabilitation of existing infrastructure; ® Support the construction of new capital facilities, including the Ellis Creek Water Recycling Facility; and o Where possible, minimize the impact of required rate adjustments on rate payers. Existing Rates and Charges The wastewater enterprise bills customers bi-monthly. There are two components to each bill. The City assesses a fixed, monthly charge based on customer class (residential, commerical, industrial). This fixed charge is currently the same for all classes at $9.11 per month. The City also assesses aconsumption-based charge for wastewater discharged to the collection and treatment system. Because wastewater connections themselves are not metered, this charge is based on water consumption. Customers are billed one fixed consumption amount for the entire year. The amount is set each July to equal the average winter usage of a customer during the past year. In this way, the utility is adjusting for water used for irrigation and other outdoor purposes that is not discharged to the sewer system. All residential users are billed a flat quantity rate for their wastewater discharge. These rates are not tiered. The current quantity rate is $4.32 per hundred cubic feet (hcf). Under the current rate structure; a single family residence that discharges 15 hcf per bi-monthly billing cycle to the sewer system would be billed $83.01 (2 x $9.11 + 15 x $4.32). Commercial customers are grouped into three classes, based on the strength of the wastewater discharged to the sewer system. Low strength users are billed at a quantity rate of $4.30 per hcf; medium strength users at a quantity rate of $5.11 per hcf; and high strength users are billed at a rate of $6.62 per hcf. Industrial users are billed according to their specific discharges to the sewer system. Their flows are .sampled by the City, and they are charged according to their flow, biochemical oxygen demand (BOD), and total suspended solids (TSS). The City also assesses cone-time capacity charge (also known as a connnection fee) to new customers connecting to the wastewater system. This charge is set to recover the costs of providing existing infrastructure to new users, as well as future capital improvements and expansions to meet new growth. In 2005/06, a new single family dwelling paid $3,506 to connect to the system Wastewater Enterprise Finances Revenues The City's wastewater enterprise generates the vast majority of its revenues from user charges. For the year ending June 30, 2006, the City generated approximately $12.1 million in Resolution 2007-022 N.C.S. Page 14 user charges. During the same time period, the City collected $1.4 million in connection fee revenues. Smaller amounts of income were generated by investment earnings and miscellaneous fees and charges. Expenses Operating expenses for the wastewater enterprise include salaries and benefits for City staff, the cost of treatment, maintenance on collection lines and connections, and utilities for pumping and delivery of the wastewater flows to the treatment plant. Expenses for operation and maintenance of the surface water system are also included in the wastewater enterprise. The wastewater enterprise also transfers a portion of its revenue to the City of Petaluma's General Fund to cover its share of administrative and billing costs incurred by other city staff (such as in the utility billing office). Total operating expenses (before debt service) for the year ending June 30, 2006, were $7.1 million, and intragovernmental transfers to the General Fund totaled $1.2 million. Debt The wastewater enterprise issued revenue bonds in 20004. Annual debt service on this issue is approximately $720,000, and there is approximately $7.4 million in principal outstanding. Debt covenants require that the City generate operating revenues in excess of expenses at least 1.25 this amount. The City is permitted to maintain a rate .stabilization and debt service reserve fund for the purposes of meeting this coverage requirement. The City currently exceeds its debt coverage requirements for its wastewater revenue bonds by a significant margin. Fund Reserves As of July 1, 2006, the wastewater enterprise had approximately $6.0 million in fund reserves. BWA recommends that the City always maintain at least a 60-day O&M reserve (or approximately $1.5 million) for emergency repairs or expenses. Capital Program The wastewater enterprise is currently in the midst of an extensive capital improvement program. Construction of the Ellis Creek Water Recycling Facility began in October 2005 and is scheduled to be completed in 2009. Total project costs are expected to approach $150 million during that time. The addition of SCADA for the Ellis Creek WRF, further recycled water improvements (Phase II) and demolition of the Hopper WWTF in 2009/10 will add another $20 million in project costs. All told, the city plans to invest upwards of $170 million in non-replacement capital projects between 2005/2006 and 2010/2011. Through FY OS-06, the City levied a 5% administrative charge for its role in managing capital projects for the utility. For the purposes of this study, it was assumed this fee would not be applied for FY 06-07 through FY 13-14. Future Debt With only $6 million in available reserves, the City is expecting to finance almost 100% of the planned capital improvements. The City has SRF funding available for approximately $125 million of the Ellis Creek project costs. This funding can be drawn on at a rate of $25 million a The proceeds from this debt service were used for construction. of the Pond Influent Pump Station Upgrade Project ($4.6 million), Lindberg Lane Sewer Main Replacement Project ($1.7 million), Disinfection Facility Upgrade Project ($300,000), and early planning and environmental documentation for the Ellis Creek Water Recycling Facility Project ($2 million). Resolution 2007-022 N.C.S. Page IS per year. The balance of capital project costs above this amount will be paid (at least in the interim) by a variable rate line of credit secured in 2005. The City expects to issue two different series of revenue bonds over the next five years. The first, in late fiscal 2006/07, will be used to fund the Phase II Recycled Water Improvements. The second, in 2010/11, will be used to refund the remaining balance on the line of credit. These two issues are currently sized at $12.5 and $26.2 million respectively. By 2010/11, when SRF payments are first due, the total combined debt service for these three new issues will total approximately $11.3 million. Additionally, as a condition of its SRF loan, the City must also form a replacement and rehabilitation reserve for the Ellis Creek facility, and fiend that with approximately $690,000 per year. All told, the City can expect to meet no less than $12.0 million in new debt service by 2010/11. Put in perspective, the wastewater enterprise will be required to almost double its total revenues by that time. Cash Flow Projection Bartle Wells developed aten-year cash flow projection for the wastewater enterprise. The projection allows us to determine ifrate increases are needed to meet future revenue requirements, and if so, what the size of these rate increases would be. Our projections are built on a number of assumptions. Among them: • Operating expenses are projected to increase 3.S% per year; ® The City is expected to grow at an annual rate of .S%. This would add approximately 100 new wastewater customers to the enterprise annually; ® Annual connection fee revenue was estimated by multiplying the estimated l Oft new connections by the existing capacity fee; • Any proposed rate increases are applied uniformly to both fixed monthly charges and quantity charges. All customer classes are increased uniformly as well; and • The line of credit is used to fund the General Fund capital administrative transfer of $3.9 million in 2007/08. Rate Recommendations As stated above, future capital expenditures and the resulting debt service will effectively double the revenue requirement of the utility by 2010/1 1. BWA investigated a number of rate increase scenarios that would allow the City to meet this target. It was determined that steady, level increases are an important policy consideration. As such, our analysis has concluded that a series of five 13% annual rate increases, applied uniformly to both fixed monthly charges and variable consumption rates, would allow the wastewater enterprise to meet ongoing operating expenses and future debt service .requirements. City Management recommends that these rates be put in place by January 1, 2007. The recommended wastewater rates are illustrated in Table 4. In order to better understand how these recommended rate increases will impact wastewater .customers, we have developed "composite" rate increase numbers to show how "average" single family residential bills will change from one year to the next. We developed three hypothetical customers: a "low" user who discharges S hcf to the sewer every month: an "average" user who discharges 8 hcf per month; and a "high" user who discharges 12 hcf per month. Table S Resolution 2007-022 N.C.S. Page 16 outlines how these three sample residential users would see their total wastewater bill change from one year to the next as a result of these recommend rate changes. Similar calculations are provided for non-residential customers. Residential Char eg Comparison How do Petaluma's current and proposed wastewater service charges compare to other communities? Table 6 presents a comparison of Petaluma's monthly residential wastewater service charges with other communities. It should be noted that charges are dependent on a number of factors, including age of facilities, level of wastewater treatment provided, regulatory conditions, and type of services provided. Many communities listed in Table 6 have made or are in-the process of making significant improvements to their facilities. As shown in Table 6, Petaluma's wastewater rate for 2007 will remain less than the average for the agencies included in the comparison. Resolution 2007-022 N.C.S. Page 17 Resolution 2007-022 N.C.S. Page ] 8 Table 1 Recommended Water Rates Type of Charge Current Recommended Water Rates Rates 1-Jan- 1-Jan- 1-Jan- 1-Jan- 1-Jan-10 1-Jan- 06 07 08 09 11 Monthly Service Charges ($/mo) S/8" $3.79 $4.47 $4.92 $5.17 $5.42 $5.69 '/4" $3.79 $4.47 $4.92 $5.17 $5.42 $5.69 1" (residential) $4.SS $5.37 $5.91 $6.20 $6.51 $6.84 1" $4.SS $S.SS $6.11 $6.41 $6.73 $7.07 1.S" $7.57 $9.24 $10.72 $11.25 $11.81 $12.40 2" $10.98 $13.84 $16.05 $17.65 $18.54 $19.46 3" $21.21 $26.73 $33.14 $36.45 $38.27 $40.19 4" $2727 $36.00 $44.64 $49.10 $51.55 $54.13 6" $39.39 $52.00 $64.48 $70.92 $74.47 $78.19 Consumption Charges ($/hcf) Single Family Residential (monthly) Tier 1 (0-10 hcf) 2.16 Tier 2 (11-26 hcf) 2.37 Tier 3 (27+ hcf) 2.61 Tier I (0-9 hcf) $2.31 $2.50 $2.70 $2.83 $2.94 Tier 2 (10-18 hcf) $2.61 $2.87 $3.10 $3.25 $3.41 Tier 3 (19-24 hcf) $3.00 $3.39 $3.73 $4.07 $4.35 Tier 4 (2S+ hcf) $3.24 $3.75 $4.13 $4.50 $4.82 Multi-Unit Residential, Business, Industrial, $2.07 $2.44 $2.64 $2.80 $2.96 $3.14 Public Resolution 2007-022 N.C.S. Page l9 Table 2 Changes of Proposed Water Rates For Sample Customers Estimated Monthl Bill Amount Jan-07 Jan-08 Jan-09 Jan-10 Jan-11 Average Annual Current Monthly Monthly Water Use Water Type of Customer (hcf) Bill Amount Increase Amount Increase Amount Increase Amount Increase Amount Increase Low 8 $21.07 $22.96 9% $24.89 8% $26.73 7% $28.07 5% $29.25 4% Sin le Family Residential Average 12 $30.13 $33.09 10% $35.99 9% $38.72 8% $40.65 S% $42.43 4% Sin le Fainil Residential High 18 $44.35 $48.73 10% $53.19 9% $57.30 8% $60.17 5°,~0 $62.92 5% Sin le. Famil Residential Very High 50 $125.95 $150.89 20% $171.15 13% $ 187.06 9% $201.60 8% $214.25 6% Sin le Famil Residential 20-unit Apartment Building 65 $145.53 $172.61 19% $187.52 9% $199.41 6% $211.20 6% .$223.69 6% 2" meter Office Building 58 $131.04 $155.51 19% $169.05 9% $179.84 6% $190.45 6% $201.69 6% 2" meter Restaurant 55 $124.83 $148.18 19% $161.14 9% $171.45 6% $181.56 6% $192.27 6% 1" meter Resolution 2007-022 N.C.S. Page 20 Table 3 Comparison of Monthly Water Charges for Average Single Family Residential Customer Average Monthly Water Bill A enc (12 hcf/month) Windsor $1991 North Marin $27.20 Petaluma (current) $30.13 Petaluma (proposed for 2007) $33.09 Santa Rosa (2007) $34.70 Avera e o all a encies $35.57 Cotati $37.76 Rohnert Park $38.75 Sonoma $38.95 Marin Munici al $42.37 Healdsbur $47.39 Resolution 2007-022 N.C.S. Page 21 't'able 4 Recommended Wastewater Rates Type of Charge Current Recommended Wastewater Rates Rates 1-Jan- 1-Jan- 1-Jan- 1-Jan- 1-Jan- 1-Jan- 06 07 08 09 10 11 Fixed month) char a $/mo Single-Fami~l Residential $9.11 $10.29 $11.63 $13.14 $14.85 $16.78 Multi-Unit Residential, per dwelling unit $9.11 $10.29 $11.63 $13.14 $14.85 $16.78 Ilnmetered Residential, per dwelling unit $44.21 $49.96 $56.45 $63.79 $72.08 $81.45 Commercial Low-Strength $9..11 $10.29 $11.63 $13.14 $14.85 $16.78 Medium-Strength $9.11 $10.29 $ l 1.63 $13.14 $14.85 $16.78 _ Hi h-Stren th $9.11 $10.29 $11.63 $13.14 $14.85 $16.78 Metered Industrial Users $9.11 $10.29 $11.63 $13.14 $14.85 $16.78 Variable char e ($/hc Sin le-Family Residential $4.32 $4.88 $5.51 $6.23 $7.04 $7.96 Multi-Unit Residential $4.32 $4.88 $5.51 $6.23 $7.04 $7.96 Commercial Low-Strength $4.30 $4.86 $5.49 $6:20 $7.01 $7.92 Medium-Strength $5.11 $5.78 $6.53 $7.38 $8.34 $9.42 High-Strength $6.62 $7:48 $8.45 $9.55 $10.79 $12.19 Metered Industrial Users Flow ($/hcfl $3.20 $3.62 $4.09 $4.62 $5.22 $5.90 BOD ($/lb) $0.31 $0.35 $0.40 $0.45 $0.51 $0.57 TSS ($/]b) $0.34 $0.38 $0.43 $0.49 $0.55 $0.63 Resolution 2007-022 N.C.S. Page 22 Table 5 Changes of Proposed Wastewater Rates For Sample Wastewater Customers Estimated Monthl Bill Amount Jan-07 Jan-08 Jan-09 Jan-10 Jan-11 Average Current Monthly Monthly Wastewater Wastewater Type of Customer Use (hcf) Bill Amount Increase Amount Increase Amount Increase Amount . Increase Amount Increase Low 5 $30.71 $34.70 13% $39.21 13% $44.30 13% $50.06 13% $56.57 13% Sin le Famil Residential Average 8 $43.66 $49.34 13% $55.75 13% $63.00 13% $71.19 13% $80.44 13% Sin le Famil Residential High 13 $65.26 $73.74 13% $83.33 13% $94.16 13% $106.40 13% $120.23 13% Sin le Famil Residential 20-unit Apartment Building 65 $462.94 $523,12 13% $591.12 13% $667.97 13% $754.80 13% $852.93 13% 2" meter Office Building 58 $258.39 $291.99 13% $329.94 13% $372.84 13% $421.30 13% $476.07 13% 2" meter Restaurant 55 $372.99 $421.48 13% $476.27 13% $538.19 13% $608.15 13% $687.21 13% 1" meter Resolution 2007-022 N.C.S. Page 23 7Cable 6 Comparison of Monthly Wastewater Charges for Average Single .Family Residential Customer Average Monthly Single Family Residential Wastewater Bill A enc (8 hcf/month) Novato Sanita District $28.50 Windsor $43.06 Petaluma (current) $43.66 Sonoma $45.75 Petaluma (proposed for 2007) $49.34 Avera e o all a encies $53.33 Rohnert Park $56.10 Santa Rosa (2007) $65.19 Healdsbur $67.88 Cotati $70.81 Resolution 2007-022 N.C.S. Page 24 l~®I)EL RUl®TS Resolution 2007-022 N.C.S. Page 25 Table 1 City of Petaluma -Water Utility Fund Cash Flow Projections Actual Estimate Budget Projected 2004/05 2005106 2006/07 2007/08 2008/09 2009/10 2010/11 2011112 2012/13 2013/74 Beginning Fund Balance $10,729,443 $4,541,726 $2,441,000 $5,552,000 $4,629,000 $4,293,000 $4450,000 $5,025,000 $5,983,000 $6,737,000 Rate Slabilizalion Fund $0 $0 $150,000 $165,000 $180,000 $195,000 $210,000 $225,000 $240,000 $255,000 Revenues Ooeratino Charges for sales' 9,174,000 8,551,000 8,655,000 9,727,000 10,591,000 17,364,000 12,063,000 12,717,000 13,283,000 13,795,000 Charges for services° 0 909,000 1,088,000 1,213,000 7,286,000 7,358,000 1,432,000 7,512,000 1,595,000 1,683,000 Investment earnings' 105,000 100,000 61,000 139,000 776,000 707,000 111,000 726,000 750,000 168,000 Other - 881,_200 0 200 000 207,_000 214 000 221 000 229 000 237 000 245 000 254y00 Subtotal Operating 10,760,200 9,560,000 10,004,000 11286,000 72,207,000 73,050,000 13,835,000 14,592,000 15,273,000 75,900,000 Caoital Connection fees 447,603 1,063,319 619,000 638,000 657,000 677,000 697,000 718,000 740,000 762,000 Debt proceetls 0 0 6.364,000 0 0 0 0 0 0 0 Subtotal Capital 447,603 1,063,319 6,903,000 638,000 657,000 677,000 697,000 718,000 740,000 762,000 Transfers 8 Adjustments Transfer In/(Out) 49000 0 0 0 0 0 0 0 0 0 Subtotal Transfers 8 Adjustments 49,000 0 0 0 0 0 0 0 D 0 Total Revenue, Transfers, and Adjustments $10,656,803 $70,623,319 $16,987,000 $71,924,000 $12,864,000 $13,727,000 $14,532,000 $15,310,000 $16,013,000 $16,662,000 Expenditures ODefatinq Cost of sales° . 4,800,000 4,332,370 4,484,000 4,641,000 4,603,000 4,971,000 5,145,000 5,325,000 5,571,000 5,704,000 Cost of services° 3,397,350 3,023,575 3,800,000 3,933,000 4,071,000 4,213,000 4,360,000 4,513,000 4,671,000 4,834,000 lntragovernmental Transfers (General Fund) 1 311 300 t 706 000 1.561:000 1.616 000 1.673.000 1,732.000 1,793 000 1 856.000 1.921,000 1 988 000 Subtotal Operating 9,502,650 9,061,885 9,845,000 10,190,000 10,547,000 10,916,000 11,298,000 11,694,000 12,103,000 12;526;000 Caoital Non-replacement capitafimprovement projects 3,919,048 836,000 2,000,000 0 0 0 0 0 0 0 Replacement capital improvement projects 1,205,000 528,000 1,000,000 1,500,000 1,500,000 1,500,000 1,500,000 7,500,000 2,000,000 2,000,000 Capital outlays 212,750 0 0 0 0 0 0 0 0 0 Existing Oebt Service 657,753 659,503 656,000 657,000 653,000 654,000 659,000 658,000 656,000 659,000 Projected Debt Service I 0 0 0 485 000 485 000 485 000 485 000 485 000 485 000 485 000 Subtotal Capital 5,994,550 2,023,503 3,656,000 2,642,000 2,638,000 2,639,000 2,644,000 2;643,000 3,741,000 3,144,000 Trans/ers 8 Adjustments Projects-City Departments-Transfers 1,139,214 1,448,587 360,000 0 0 0 0 0 0 0 Capital admin/other/5% GF overhead 206,706 40,000 0 0 0 0 0 0 0 0 Subtotal Transfers & Adjustments 1,347,320 1,488,587 360,000 0 0 0 0 0 0 0 Total Expentlltures, Transfers, and Adjustments $16,844,520 $12,573,975 $73,861,000 $12,832,000 $13,185,000 $73,555,000, $13,942,000 $14,337,000 $15,244,000 $15,670,000 Net operating revenue (before debt service) 657,550 498,115 159,000 1,096,000 1,660,000 2,134,000 2,537,000 2,898,000 3,170,000 3,374,000 Net total revenue (6,187,717) (1,950,656) 3,126,000 (908,000) (321,000) 172,000 590,000 973,OOG 769,000 992,000 Ending FundBalance 4,541,726 2,591,070 5,567,000 4,644,000 4,308,000 4,465,000 5,040,000 5,99d,000 6;752,000 7,729,000 Transfer to rate stabilization ~ 0 0 (15,000) (15,000) (15,000) (15,000) (75,000) (15,000) (75,000) (15,000) Reserve Fund Targets O8M (60 days) Reserve 1,584,000 1,570,000 1,641,000 1,698,000 7,758,000 1,819,000 1,883,000 1,949,000 2,017,000 2,088,000 Capital Replacement 8 ImprovemeN Reserve 580 000 597 000 61_ 5,_000 633 000 652 000 672i~_00 692 000 713 000 734 000 756 OOG Total Minimum Reserve Fund Targets 2,164,000 2,107,000 2,256,000 2,331,000 2,410;000 2 491,000 2,575,000 2,662,000 2,751,000 2,844,000 Total Minimum Reserve Fund Targets Met rsYES'._vr6, Y,E >'E~ YES -~f,E _ _ i ;AYES; YES,. YES_ YES.;,,. Debt Service Coverage (Min 1.25 x)x 1 68 2.37 1.41 1.66 2.19 2.64 3.01 3.36 3.64 3.84 Resolution 2007-022 N.C.S. Page 26 Table 2 City of Petaluma -Water Utility Fund Capital Improvement Program 2005/06 2006107 2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 Total Non-Replacement Capital C501100 New Wells $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 C501200 Property Site Improvements 800,000 - - - - - 800,000 C500105 Reservoir Seismic Upgrades 15,000 - - - - - 15,000 C500101 Paula Lane Reservoir#2 21;000 2000,000 - - - - 2;021,000 C501D04 E. Wash. SL Water Main - - - - - - 0 Phase 2 Recycled Water ~ - 0 Phase 3 Recycled Water - - - - - 0 Phase 4 Recycled Water _ 0 Phase 5 Recycled Water D Wellhead Treatment 0 Total 836,000 2,000,000 0 0 0 0 0 0 0 2,836,000 5% GF transfer 40,000 95,000 b 0 0 0 0 0 0 135.000 Enhanced Water Conservation Water Conservation Total - - - - - - - _ Replacement Capital CSO1D00 Water Main Improvements 528.000 1 000,000 1,500,000 1,500.000 1,500.000 1.500.000 1:500 000 2.000,000 2 000 000 Total 528,000 1,000,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 2,000,000 2,000,000 Total 1,364,000 3,000,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 2,000,000 2.000,000 Pay-as-you-go Contribution 1,000,000 500,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,500,000 1,500,000 Amount to be Financed 364.000 2 500.000 500.000 500,000 500 000 500.000 ~ 500.000 500,000 500,000 200612007 Bond' 6,364,000 1 -Bond to finance Pau{a Lane Reservoir and $500,000 per year for automatic read meters Resolution 2007-022 N.C.S. Page 27 Table 3 City of Petaluma -Water Utility Fund Petaluma Water Revenue 2001 Bonds Annual Debt Service November 1 Principal Interest Total 2004 $220,000 $437,753 $657,753 2005 230,000 429,503 659,503 2006 235,000 420,878 655,878 2007 245,000 412,065 657,065 2008 250,000 402,878 652,878 2009 260,000 393,503 653,503 2010 275,000 383,623 658,623 2011 285,000 372,623 657,623 2012 295,000 361,223 656,223 2013 310,000 349,054 659,054 2014 320,000 335,414 655,414 2015 335,000 321,014 656,014 2016 355,000 305,604 660,604 2017 270,000 289,185 559,185 2018 280,000 276,360 556,360 2019 295,000 262,920 557,920 2020 310,000 248,613 558,613 2021 325,000 233,500 558,500 2022 340,000 217,250 557,250 2023 360,000 200,250 560,250 2024 380,000 182,250 562,250 2025 400,000 163,250 563,250 2026 420,000 143,250 563,250 2027 440,000 122,250 562,250 2028 465,000 100,250 565,250 2029 485,000 77,000 562,000 2030 515,000 52,750 567.,750 2031 540,000 27,000 567,000 Total 9,440,000 7,521,208 16,961,208 Resolution 2007-022 N.C.S. Page 28 Table 4 City of Petaluma -Water Utility Fund Estimated Future Annual Debt Service I and II Debt Issue I - 2006/07 25 years Projects $6,364,000 Issuance costs 200,000 Reserve (1 year Debt Service) 485,000 U/W discount and bond insurance at 1.5% 107,848 Contingency/Rounding 33,000 Total Issue Size 7,189,848 Assumed Average Interest Rate* 4.50% Estimated Annual Payment for Reserve Sizing $485,000 Debt Issue II - TBD 25 years Projects $0 Issuance costs 0 Reserve (1 year Debt Service) 0 U/W discount and bond insurance at 1.5% 0 Contingency/Rounding 0 Total Issue Size 0 Assumed Average Interest Rate* .5.00% Estimated Annual Payment for Reserve Sizing $0 *Based on current rates -subject to change Resolution 2007-022 N.GS. Page 29 Table 1 City of Petaluma -Wastewater Utility Fund Wastewater Cash Flow Projections -Ellis Creek Water RecyUir Actual Actual Butlgel Projected 2004!05 2005/06 200610] 2007108 2008109 2009/10 2010/11 2011112 2012/13 2013/14 Beginning All Fund Balance 54,808,070 55,120,000 56,010,000 54,400,000 57,910,000 510,600,000 510,520,000 514,220,000 Si 5,280,000 §16,270,000 Avera0e Sinela Family Residential Rale lncreaset 13.0% 17.0% t].0% 13.0% 13.0% 2.0% 0.0% O.OY. Capacity Fees _ 3,329 3.409 3,SOfi 3.629 3,75fi 3.88] 6,023 4,164 4,310 4,661 No. of New Connections 210 414 100 100 100 100 100 100 100 100 Revenues Operating Charges for services-Fixetl Service Gharges° 5,016,800 3,110,613 2;684,000 3,04],000 3,958,000 3,925,000 4,457,000 4,798.000 4,868,000 5,026,000 Charges for services-Wastewater COnsumplion Charges 7,525.200 B.u/d.]15 11,950.000 13,550,000 15,365,0011 11.425,000 19,765,000 21,260.000 21,550,000 22,238,000 Connecioon fees 747,309 1413.000 350,000 360,000 300,000 390,000 600,000 420,000 630.000 450.000 Intergovemmentallgmnts and other funds 842,302 - - 2,233.000 - - - - - - Inveslment earnings' 79,018 14,500 150,000 110.000 200,000 - 2]0.000 260.000 360,000 380.000 410.000 Other ~ 143.000 _ Subtotal Operating 14,157,629 13,516,829 15,134,000 19,100,000 19,403,000 22.010,000 24,882,000 26,838,000 27,218,000 28,124,000 capital SRF Treatment Plant Proceeds - - 50,000,000 25,000,000 25.000.000 25,000,000 964,254 - - - Inlerim Financing Procee0sl(Atljuslment) - 2],191.]39 31,331,950 2,404,000 - - - - - - Projected Debt Proceeds 9,06],000 24,417,000 Subtotal Debt - 27,192,]39 81,331,950 36,671,000 25,000,000 25.000,000 25;381,254 - - Total Revenues 14,353,629 40,709,568 96p65,950 55,771,0110 44,403,000 47.010,0110 50.263,254 26,838,000 2],228,000 28,124,000 Eltpendi[ures Operating Cost of services 6,050,442 7,095,239 ],516,120 7,780,000 8.050.000 6,330,000 0,620,000 8,920,000 9,230.000 9.550,000 Cost Allocation tmnsters (Intergovernmental Tr4nsfers) 946.950 1.218,750 1,359.050 1 410,000 1 460.000 1 510,000 1,560,000 1,610,000 1 6]0,000 1,]30.000 Other 250,000 200,000 Subtotal Operating 6,997,392 8,567,989 9,075,1]0 9,190,000 9,510,000 9,840,1100 10,180,000 10,530,(100 10,900,000 11,280,000 Capital° Ellis Creek Pmjecl Costs 3,310,000 27,192,]39 81,331,950 27 404 X00 13,158,000 330,000 242,000 - - Non-replacement rapital improvemenrpmjects 394,000 286,839 2,481,350 9,266.000 368,000 5,625,000 - - - - Replacement capital improvement projects - ~ 1,250,000 1,288,000 1,32],000 1.367,000 1,408,000 1,45];000 1,508,000 1 561 000 Minor capital outlays 11fi.750 - - - - - - - - Bank Line o(Credit -Principal payment - - - - 11,842,000 24,610,000 26,417,000 - Debl Service 10 Series 2000-Existing Oebl Service 714,300 ]15,059 ]14,929 718,954 ]16,]04 718,374 723,694 ]22,488 ]24,730 ]25,738 SRF Wastewater Capital Replacement FuM - - - - - 689,141 689,141 689,141 689.141 Projected SRF Debt Service. 2.4%, 20 years - - - - - - 4,319,000 8,758.000 8,)58,000 8.]58,000 Bank Lines of Credit -Interest - 388.000 2,057,000 2,867,000 2.925.000 2,fi4O.000 1,]64,000 - - - Sedes 2007 Debt Service - - - 312,13] 624,000 fi24,000 624,1100 628',000 624,000 626,000 Series 2011 Debt Service ~ 829,000 1,658,000 1.658.000 1,658.000 Suhmtal Gapltal 4,535,000 28,581,000 87,815,000 41,854,000 70,961,000 35,9]4,000 75,0]6,000 17,909,000 13,962,000 14,016,000 Transler and Atljuslmenl5 - Projects-City Depadmenls-Translers1O 1,584,0170 696,700 334.000 350,000 350.000 350,000 350,000 350.000 350,000 350.000 Capital admiNOlher 177,000 1,341.000 - - - - - Sbdacewater OBM 746,000 691,4]8 835,050 864.000 894,000 925,000 957,000 990,000 .1,025,000 '1,061,000 Subtotal Transfers 8 AdjusUnen6 2,507,000 2,678,178 1,169,050 1,214,000 1,244,000 1,2]5,000 1,707,000 1,340,000 1,375,000 1,411,000 Total Ex pentll[ures 14,079,392 79;826;167 98,079,220 52,258,000 41,]15,000 67,089,000 06,563;000 25,7]9,000 26,237,000 26,707,000 Total Revenue less Total ExpeMitures 314,23] 885,401 (1,613.270) 3,513,000 2,688.000 (79,000) 3,]00,254 1p59,000 991,000 1 417,000 Ending Funtl Balance §5,122,30] 56,005,401 54,396,]30 57.917,000 $10;598,000 510,521,000 §14,220,254 515,279,000 §16,2]1,000 §17,687,000 Reserve Funtl Targets OSM (60 days) Reserve 1,166,232 1,42] 332 1,512,528 1,531.667 1,585,000 1,640,000 1,696,667 1,755,000 1,816,667 1,880,000 Capital Replacement 8lmpmvement Reserve ~NOte) 934.000 962.000 991 000 1.021 1100 1.052.000 1 084 900 1.117 C00 1.151.000 1.186 000 1.222.000 Total.Minimum Reserve Fund Targets 2,100,232 2,389,332 2,503,528 2,552,667 2,637,000 2,]24000 2,813,667 2.906,000 3;002,6fi] 3.102,000 Total Minimum Reserve Fund Targets Met Yes Ves Yes Yes Yes Yes Ves Yes Yes Ves Debt Service Coverage ~Mln 1.25 x) 7.39 3.50 7.85 2.35 2.09 2.80 164 1.29 1.29 1.33 Resolution 2007-022 N.C.S. Page 30 Table 2 City of Petaluma -Wastewater Utility Fund Wastewater Capital Improvement Program (1) 2004/05 2005/06 2006/07 2007/08 2008109 2009110 2010/11 Total Non-Replacement Capital C500402 Water Recycling Facility-Treatment Plant $3,310,000 $26,616,751 $80,334,450 $26,555,000 $12,738,000 $330,000 $242,000 $150,126,201 CSOOAAA SCADA forEllis Creek W RF 575,988 997,500 849,000 420 000 - - 2,842,488 C500EEE Pump Station SCADA - - - - - - C501400 Wilmington Pump Station - - - 197,000 - - - 197,000 C500205 C Street Pump Station Upgrade 394,000 27,910 773.000 1,327,000 - - - 2,521,910 C500302 Recycled Water Pipeline - - - - - - - - C500505 Phase II Recycled Water Improvements - - 1,708,350 7,740,000 - - - 9,448,350 C500BBB Lakeville Highway Improvements - - - - - 0 C500405 Oxidation Pond Dike Repair - 256,929 - - - - - 256,929 C500305 Demolition of Hopper. W WTF - - - - 368,000 5,625,000 - 5,993,000 C501104 Biosolids Mgmt Program - - - - - - - - C500403 River Access Improvements - - - - - - - - C500605 Petaluma Marsh Soil Remediation - - - - Total $3,704,000 $27,478,000 $83,813.000 $36,668,000 $13,526,000 $5,955,000 $242,000 $171.386,000 Admin and other 177,000 1,308,000 3,991,000 1,747,000 645,000 284,000 12,000 8,164,000 Total non-replacement CIP less admin/other 3,527,000 26,170,000 79,822,000 34,921,000 12,881,000 5.671,000 230,000 163,222,000 Replacement Capital 8221-54151 Sewer Main Repairs - - 1,000,000 1,030,000 1;061,000 1,093,000 1,126,000 5,310,000 CSOODDD '2nd St. Trunk Sewer Replace - - - - - - - 8221-54110 Integrated Collection System - 250,000 258,000 266,000 274,000 282,000 1,330,000 Total - - 1,250,000 1,288,000 1,327,000 1,367,000 1,408,000 6,640,000 Total Ellis Creek Project Costs 3,310,000 27,192,739 81,331,950 27;404,000 13,158.000 330,000 242,000 152,968,689 Total Non-Ellis Creek Project Costs 394,000 284,839 2,481,350 9,264,000 368,000 5,625,000 0 18,417,189 - Totalreplacementcapital 0 0 1,250,000 1,268,000 1,327,000 1,367,000 1,408,000 6,640,000 Total CIP 3,704,000 27,478,000 85,063,000 37,956,000 14,853,000 7,322,000 1,650,000 178,026,000 (1) Certain projects receive grant funding which is shown on Table 2 as intergovernmental revenues. (2) Line of credit borrowing will be used based on an approval for retroactive funding from the SRF Resolution 2007-022 N.C.S. Page 31 Table 3 City of Petaluma -Wastewater Utility Fund Petaluma Wastewater Revenue 2000 Bonds Annual Debt Service May 1 Principal Interest Total 2004 $310,000 $402,608 $712,608 2005 325,000 389,278 714,278 2006 340,000 375,059 26,616;751 715,059 2007 355,000 359,929 575,988 714,929 2008 375,000 343,954 718,954 2009 390,000 326,704 716,704 2010 410,000 308,374 27,910 71.8,374 2011 435,000 288,694 723,694 2012 455,000 267,488 722.,488 2013 480,000 244,738 3,110,613 724,738 2014 505,000 220,738 8,978,716 725,738 2015 530,000 194,983 1,413,000 724,983 2016 560,000 167,423 727,423 2017 595,000 138,023 14,500 733,023 2018 625,000 106,488 731,488 2019 650,000 73,050 723,050 2020 690,000 37,950 727,950 Total 8,030,000 4,245,475 12,275,475 Resolution 2007-022 N.C.S. Page 32 Table 4 City of Petaluma -Wastewater Utility Fund Estimated Future Annual Debt Service for SRF and Interim Financing for Ellis Creek Water Recycling Facility 2004/05 2005/06 2006/07 2007!08 2008/09 2009/10 2010/11 Ellis Creek Water Recycling Project Cost $3,310,000 $27,192,739 $81,331,950 $27,404,000 $13,158,000 $330,000 $242,000 SRF Borrowing 0 0 .50,000,000 25,000,000 25,000,000 25,000,000 964,254 SRF Accumulated Borrowing (Prev Yr +Intereston Prev Yrs + Current Yr) 0 0 50,000;000 76,200,000 .103,029,000 130,502,000 134,598,254 Estimated Annual Accrued Interest - on Outstanding Balance 0 0 1,200,000 1,829,000 2,473,000 3,132,000 3,230,000 Assumed Average Interest Rate 2.40 % 2.40 % 2.40 % 2.40 % 2.40°/ 2.40 % 2.4U Term (years) Estimated Annual Debt Service- SRF borrowings 2004/05 - 2010!11 with payments beginning 2009/10 WCRF Payments $3,110,613 $8,978,716 _ Assumed Line of Credit Interest Pa ment E: 2004/05 2005/06 1413000 2007/08 2008/09 2009/10 ~ 2010(11 Line Used During Year $0 $27,192,739 $31,331,950 $2,404,000 $0 $0 $0 Outstanding. Line (Current + Prior) 27,192,739 58,524,689 60,928,689 60,928,689 49,066,689 24,416,689 Repayment of Line - - - - !11 842 000) (24 670 000) (24 416.689) Outstanding Balance 0 27,192,739 58,524,689 60,928,689 49,086,689 24,416,689 0 Estimated Annual Interest Payment (4.8 0 388,000 2,057,000 2,867,000 .2,925,000 2,640,000 1,764,000 Resolution 2007-022 N.C.S. Page 33