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HomeMy WebLinkAbout05-20-2014 C11 Resolution NO 10441 (2013 Series) - Sewer Service Rates CorrectionCity of San Luis Obispo, Council Agenda Report, Meeting Date, Item Number FROM: Carrie Mattingly, Utilities Director Prepared By: Dave Hix, Wastewater Division Manager Brigitte Elke, Business Manager SUBJECT: RESOLUTION NO. 10441 (2013 SERIES) – SEWER SERVICE RATES RECOMMENDATION Direct the City Clerk to correct a clerical error in Exhibit A to Resolution No. 10441 (2013 Series) establishing sewer service rates. DISCUSSION On June 12, 2013, the City Council reviewed the 2013-14 Sewer Enterprise Fund analysis and adopted the sewer rates effective July 1, 2013 and July 1, 2014 during a Public Hearing (Resolution No. 10441 (2013 Series) – Attachment 1). The staff report (Attachment 2) submitted for the Public Hearing listed the correct current and correct proposed rates on page 3 and included both the applicable dollar rate as well as the percentage increase. The staff presentation given during the Public Hearing included the correct proposed sewer rates on page 7 (Attachment 3). The Public Hearing had been notified pursuant to Proposition 218 requirements and the notification included the correct rate increases and the correct current and proposed sewer rates on page 3 of Attachment 4. While preparing for the 2014-15 Sewer Enterprise Fund review, staff noticed that Exhibit A to Resolution 10441 (2013 Series) incorrectly listed 2011-12 and 2012-13 rates under monthly sewer rates for non-residential customers applicable for FY 2013-14 and 2014-15, instead of the correct rates as discussed in the Staff Report, Staff Presentation and notice required by Proposition 218. The rates for discharging sewer into the City sewer system were not updated also. As all documents being reviewed and discussed, other than Exhibit A, included the correct rates intended to go into effect on July 1, 2013 and July 1, 2014 respectively, staff has concluded that the original Exhibit A to Resolution No. 10441 contained a clerical error, and recommends that the City Council direct the City Clerk to correct this clerical error, so Exhibit A reflects the intended correct rates for all customer categories. May 20, 2014 C11 - 1 Resolution 10441 (2013 Series) Sewer Service Rates Page 2 FISCAL IMPACT The City has been charging the correct rates, consistent with public notices and hearings, so there is no fiscal impact to correcting the clerical mistake. ATTACHMENTS 1. Resolution No. 10441 (2013 Series) 2. Staff report - June 12, 2013 3. Staff presentation – June 12, 2013 4. Notice of Public Hearing June 12, 2013 T:\Council Agenda Reports\2014\2014-05-20\Resolution 10441 - Sewer Service Rates (Mattingly-Hix) C11 - 2 RESOLUTION NO. 10441(2013 Series) A RESOLUTION OF THE CITY OF SAN LUIS OBISPO ESTABLISHING SEWER SERVICE RATES WHEREAS, it is the policy of the City of San Luis Obispo to review enterprise fund fees and rates on an ongoing basis and to adjust them as required to ensure that they remain equitable and adequate to fully cover the costs of providing services; and WHEREAS, a comprehensive analysis of sewer fund operating, capital, and debt service needs has been performed for fiscal years2013-15 through 2017-18; and WHEREAS, this comprehensive analysis has been revised based on updated revenue and expenditure information; and WHEREAS, the Council has reviewed the sewer service rates necessary to meet system operating, capital, and debt service requirements; and WHEREAS, a public hearing was properly noticed and held on June 12,2013; and WHEREAS, a majority protest, as contemplated by Article XIII D of the California Constitution, was not received by the conclusion of the public hearing. NOW, THEREFORE, BE IT RESOLVED by the Council of the City of San Luis Obispo as follows: SECTION 1. Resolution No. 10272 (2011 Series) is hereby rescinded, effective 1l:59 p.m. June 30,2073. SECTION 2. The rates set forth in Exhibit "A" are hereby adopted, establishing rates effective July 1, 2013 and July 1, 2014. Upon motion of Council Member Ashbaugh, seconded by Vice Mayor Smith, and on the following roll call vote: AYES: NOES: ABSENT Council Member Ashbaugh, Vice Mayor Smith and Mayor Marx Council Member Carpenter None R 10441 ATTACHMENT 1 C11 - 3 ResolutionNo. 10441 (2013 Series) Page 2 The foregoing resolution was adopted this 12th day of June 2013 Ma Marx ATTEST City Clerk APPROVED AS TO F Christine Dietrick City Attorney ATTACHMENT 1 C11 - 4 ResolutionNo. 10441 (2013 Series) Page 3 MONTHLY SEWER SERVICE RATES EXHIBIT A Account Type Effective July 1,2013 Effective July l, 2014 Minimum charge: $7.96 per dwelling unit Volume charge per unit: $8,77 Total monthly fee capped based on average winter water use (AWWU) Single family dwelling, including single meter condominiums and townhouses Minimum charge: $7.73 per dwelling unit Volume charge per unit: $8.52 Total monthly fee capped based on average winter water use (A'WWU) Master-metered multi-family dwellings in any duplex, aparlment house or rooming house Minimum charge: $7.73 per dwelling unit Volume charge per unit: $8.52 Accouttls witltoul separate irrigation meler: Total monthly fee capped based on AV/WU Accouttls witlt sepuule ìrrigalion meteÍ: No cap Minimum charge: $7.96 per dwelling unit Volume charge per unit: $8.77 Accounls willtoul separate inigation meler: Total monthly fee capped based on AV/WU Accounls wilh separúe irrigalion meler: No cap Minimum charge: $7.96 per dwelling unit Volume charge per unit: $8,77 A cco unls w illto ut s eparale ìrr igat ion meter: Total monthly fee capped based on AWWU Accou nts w !!!¿sepørale irrigation metet : No cap Mobile home or trailer park Minimum charge: $7.73 per dwelling unit Volume charge per unit: $8.52 A ccounls w itltoul separale irrigation meter: Total monthly fee capped based on AWWU Accounls wìth seputtte irrigalion meler: No cap Public, private, or parochial school, average daily attendance (ADA) at the school $6.91 per ADA $7.11 per ADA All Other Accounts Minimum charge: $7.01 per account Volume charge per unit: $7.73 Minimum charge: $7.43 per account Volume charge per unit: $8.l9 $ 189.6s $1r.42 $ 195.34 $1r.76 Minimum charge Additional charge per 100 gallons in excess of 1,500 gallons discharged Sewer Rates: Residential Customcrs Sewer Rates: Non-Residential Customers Mon Mon Each Vehicle Sewer into Ci ATTACHMENT 1 C11 - 5 FROM: Carrie Mattingly, Utilities Director Prepared By: David Hix, Wastewater Division Manager Cheryl Blair, Administrative Analyst SUBJECT: 2013-14 SEWER FUND REVIEW AND 2013-15 SEWER RATE ADOPTION RECOMMENDATIONS 1. Review and accept the 2013-14 annual Sewer Fund financial review. 2. Conceptually approve the 2013-14 Sewer Fund budget, with final action anticipated on June 17, 2013 with the adoption of the 2013-15 Financial Plan; and 3. Adopt a resolution increasing sewer service charges by four percent (4%) effective July 1, 2013 and three percent (3%) effective July 1, 2014 provided there is no majority protest against such increases. DISCUSSION This report presents the annual Sewer Fund review. It highlights major adjustments made to the Sewer Fund analysis since the preparation of the 2011-13 Financial Plan Supplement and the 2012- 13 budget. As outlined in the 2013-14 Sewer Fund Analysis, which forecasts the financial position of the Sewer Fund through 2024-25, the City is able to: 1. Sustain an ongoing level of capital improvement projects to maintain the community’s wastewater infrastructure assets; 2. Maintain a positive fiscal position in the Sewer Fund; 3. Maintain sufficient working capital and a revenue plan forecast to position the Sewer Fund to secure favorable financing terms for Water Reclamation Facility Improvements in the wastewater capital program forecast; and, 4. Continue to deliver protective, reliable wastewater services to the community within previously projected sewer service rates. 2013-14 Sewer Fund Analysis Report The attached 2013-14 Sewer Fund Analysis Report (Attachment 1), includes changes in financial position, analysis assumptions, and an update on major activities and programs, and incorporates the following key financial impacts. 1. Agreement between the City and Cal Poly with updated sewer rates commencing on July 1, 2013. Meeting Date Item Number June 12, 2013 ATTACHMENT 2 C11 - 6 2. 2012-13 salary and benefit updates. 3. Increased City PERS contributions commencing on July 1, 2013. 4. Six proposed Significant Operating Program Changes. 5. Proposed Capital Improvement Plan. 2013-15 Financial Plan: 2013-14 Budget Revenues Overall revenues are projected to increase by 3.5% ($535,500) in 2013-14 from the prior fiscal year. This reflects an increase in sewer rates of 4% and a conservative outlook on development impact fees. Revenue from sewer services, including sales to Cal Poly, reflect historic trends as well as the proposed rate increases. Development impact fee revenues are estimated at approximately $155,000 annually during 2013-15. They are projected to grow from 2011-12 actual amounts by $2,500 (1.65%), and are less than the 2012-13 projection of $240,000. The assumptions about development impact fees reflect a strongly conservative approach based on an economy that is still recovering and inherent volatility in the building industry. Operating Program Expenses The Sewer Fund’s operating program budgets were developed in order to provide the community with protective, reliable wastewater services. The budget includes six Significant Operating Program Change requests as summarized on page 4 of Attachment 1. Of the total operating program cost increases, $58,800 is attributable to a temporary need for additional project management to assist in delivering important capital projects to the community in a timely manner. This is a short- term need driven by the anticipated volume of capital project workload and available resources in Public Works at this time. The additional resources will be used to accomplish both water and sewer projects. Capital Improvement Plan The 2013-18 five-year Capital Improvement Plan identifies nearly $80 million in infrastructure improvement and replacement projects over the next five years. As summarized in Table C of Attachment 1, the Sewer Fund will be investing in four significant lift station replacements, pipeline replacements averaging $1 million per year, and major maintenance at the Water Reclamation Facility. In addition, the Fund is being prepared to support a $63.2 million upgrade at the Water Reclamation Facility in the five-year period. Debt Service Update As described in more detail in Attachment 1, two upcoming debt financings are anticipated in the Fund; the recently approved energy efficiency project at the Water Reclamation Facility and the upcoming Water Reclamation Facility upgrade. Debt service is currently projected at $629,500 annually beginning in 2013-14 for the energy efficiency project based on $7.25 million financed over a 15-year term. Debt service is currently projected at $3,817,500 annually beginning in 2016-17 for the Water Reclamation Facility upgrade, based on total project costs currently estimated at $63.2 million. Of the $63.2 million identified in the capital plan, the analysis assumes $50.8 million to be financed over a 20-year term, with a total of $12.4 million funded from working capital. ATTACHMENT 2 C11 - 7 Proposed Sewer Rate Changes Pursuant to the requirements of California Constitution Article XIII (commonly referred to as Proposition 218), a Notice of Public Hearing was mailed to all sewer customers informing them of the proposed rates increases to sewer rates and their opportunity to protest the changes. Based on this year’s analysis and projecting forward for at least five additional years, rates are proposed to increase four percent (4%) effective July 1, 2013 and three percent (3%) effective July 1, 2014. For an average residential customer with a 6-unit cap, this translates into to a $2.28 monthly increase for July 1, 2013 and a $1.75 monthly increase for July 1, 2014. The proposed sewer rate increases for 2013-14 and 2014-15 are as forecasted in the 2011 and 2012 Sewer Fund analyses presented to the City Council. The proposed increases to sewer rates are needed to fund required upgrades to the City’s water reclamation facility in order to meet added regulatory requirements for protection of San Luis Obispo Creek. This is a very large project and the fund is being prepared through incremental rate increases to be able to pay the future debt service for this project. In addition, the proposed rates will assist in funding repairs to the wastewater collection system. Finally, the proposed rates are needed to fund ongoing operations and maintenance costs of an aging infrastructure in both the water reclamation facility and the wastewater collection system. Current and Proposed Sewer Rates Use Current Proposed July 1, 2013 % change Proposed July 1, 2014 % change All customers, except schools* Base fee per dwelling unit (minimum charge) $7.43 $7.73 4% $7.96 3% Volume charge per dwelling unit $8.19 $8.52 4% $8.77 3% Public, Private, or Parochial School Per average daily attendance (ADA) at the school $6.64 $6.91 4% $7.11 3% * For single family residential and for those master-metered multifamily dwellings and mobile home or trailer parks without a separate irrigation meter, the sewer service charge is based on the volume of water used during a three- month period during the winter months (December through March, depending on when the meter is read). This is known as the average winter water use. The volume of water used during this period is used to calculate the sewer cap. Accounts with a separate irrigation meter have no cap. The average residential sewer customer has a cap of 6 units per month. The following shows the impact of the increase on a residential sewer customer: Residential Monthly Sewer Bill Comparison % change Consumption 6 units Sewer Current $56.57 Sewer Proposed July 1, 2013 $58.85 4% ATTACHMENT 2 C11 - 8 Sewer Proposed July 1, 2014 $60.58 3% Sewer Rate Protests Under Proposition 218, property owners and/or customers directly responsible for the payment of the fee subject to the proposed rate increase may submit a written protest against the proposed rate increases. The protest must be in writing, received by the City Clerk at or before the public hearing on June 12, 2013, identify what is being protested, and contain the service address. The party signing the protest must be listed on the account as the person responsible for payment of the water bill and/or the property owner. In the event that a protest is submitted by the owner and also by the tenant responsible for payment of the bill, then one valid protest is counted for the account. If written protests are filed by a majority (50% + 1), the applicable proposed rate may not be imposed. A majority of approximately 14,700 customers is 7,351. As of May 7, 2013, a total of 10 written protests were received by the Office of the City Clerk. All protests will need to be validated. The City Clerk will provide an updated summary of the protests received at the June 12, 2013 City Council meeting. ATTACHMENTS 1. 2013-14 Sewer Fund Analysis 2. Resolution Establishing Sewer Service Rates for 2013-15. t:\council agenda reports\2013\2013-06-12\sewer fund review (mattingly-hix)\2013 sewer fund car.docx ATTACHMENT 2 C11 - 9 2013-14 Sewer Fund Review 2013-15 Sewer Rate Adoption June 12, 2013 ATTACHMENT 3 C11 - 10 Changing to Meet the Challenges of the 21st Century The Beginning The Future ATTACHMENT 3 C11 - 11 Our City’s “Path Forward” for Wastewater Energy Stewardship and Regulations Community Resources Water ATTACHMENT 3 C11 - 12 FY 2013-14 Projected Revenues: ~$ 15.7 Million Sewer Service Charges, 91% Cal Poly Sales, 6% Impact Fees, 1% Misc, 1% Investment Earnings, 1% Key Assumptions: ◦Revenue of sewer sales are based on rate analysis of all 14,700 accounts ◦Cal Poly revenues based on flow ◦Conservative Development Impact Fee revenue estimation Page H-60 of the Preliminary Financial Plan ATTACHMENT 3 C11 - 13 FY 2013-14 Sewer Fund Expenditures: $16.6 Million Operating Programs, 50% CIP, 41% Debt Service, 9% Public Art: Utilities Style Page H-60 of the Preliminary Financial Plan ATTACHMENT 3 C11 - 14 FY14 Significant Operating Program Changes Annual Software - $18,000 Scooters – $5,000 WRF Minor Capital - $55,000 Sampling and Water Quality Studies - $94,000 Project Management - $58,000 Back Flow Valve - $6,600 D-30 provides a summary of the SOPCs ATTACHMENT 3 C11 - 15 Proposed Sewer Rates 1 unit = 750 gallons of water Proposed Rate Current July 1, 2013 July 1, 2014 Base fee (minimum charge) $7.43 $7.73 $7.96 Volume Charges $8.19 per unit $8.52 per unit $8.77 per unit Consumption 6 Units Sewer Current $56.57 Proposed for July 1, 2013 $58.85 Proposed for July 1 2014 $60.58 Average residential customer ATTACHMENT 3 C11 - 16 Safe Reliable Drinking Water Comes to a Village Emptying a Latrine in Kenya Membership to a Community Toilet ATTACHMENT 3 C11 - 17 Recommendations 1.Review and accept the 2013-14 annual Sewer Fund financial review. 2.Conceptually approve the 2013-14 Sewer Fund budget, with final action anticipated on June 17, 2013 with the adoption of the 2013-15 Financial Plan; and 3.Adopt a resolution increasing sewer service charges by four percent (4%) effective July 1, 2013 and three percent (3%) effective July 1, 2014 provided there is no majority protest against such increases. ATTACHMENT 3 C11 - 18 Inspecting Industry Creek Monitoring Collection System Modeling Welcome ATTACHMENT 3 C11 - 19 Proposition 218 Official Protest Count – Sewer Rates •Mayor –Open the Public Hearing –Call for any written protests from the public –Close the Public Hearing •City Clerk –Confirm number of written protests received –Confirm total number of valid protests Council may not adopt the proposed rates if 7,351 valid protests (50% + 1) are filed San Luis Obispo City of ATTACHMENT 3 C11 - 20 Recommendations 1.Review and accept the 2013-14 annual Sewer Fund financial review. 2.Conceptually approve the 2013-14 Sewer Fund budget, with final action anticipated on June 17, 2013 with the adoption of the 2013-15 Financial Plan; and 3.Adopt a resolution increasing sewer service charges by four percent (4%) effective July 1, 2013 and three percent (3%) effective July 1, 2014 provided there is no majority protest against such increases. ATTACHMENT 3 C11 - 21 ATTACHMENT 3 C11 - 22 Rate Scenarios ATTACHMENT 3 C11 - 23 Sewer Rate Increases Last 10 Years Adopted Proposed 04- 05 05- 06 06- 07 07- 08 08- 09 09- 10 10- 11 11- 12 12- 13 13- 14 14- 15 15- 16 16- 17 6% 14% 10% 11% 17% 9% 9% 7% 6% 4% 3% 3% 3% ATTACHMENT 3 C11 - 24 Sewer Rate Scenarios Decline in Revenue 2013-14 Decline in Revenue 2014-15 Effect on Working Capital 3.0% $138,500 $142,700 $29,000 in 2013-14 2.0% $276,900 $285,200 ($110,200) in 2013-14 1.0% $415,400 $427,900 ($249,000) in 2013-14 0% $553,900 $570,000 ($389,500) in 2013-14 *Does not include decline in Cal Poly revenues Sewer Proposed 4.0% & 3.0% ATTACHMENT 3 C11 - 25 As presented in CAR 2013-142014-152015-162016-172017-18 4.00%3.00%3.00%3.00%2.00% Working Capital 6,487,0008,205,20011,441,3002,997,4004,562,700 Reserve (20% of operating)-1,653,900-1,649,300-1,693,600-1,739,200-1,791,400 Rate Stabilization Reserve (5% of sales revenue)-764,200-787,200-810,800-835,100-851,800 Capital Reserve for WRF upgrade -3,900,000-5,700,000-8,800,000 0 0 Unreserved Working Capital 168,90068,700136,900423,1001,919,500 delay increase 6 months, reduce Capital Reserve 2013-142014-152015-162016-172017-18 eliminate rate stabilization in 2016-17 4% (6 months)3.00%3.00%3.00%2.00% Working Capital 6,210,0507,653,15010,594,8501,840,1503,078,950 Reserve (20% of operating)-1,653,900-1,647,200-1,691,500-1,737,000-1,789,100 Rate Stabilization Reserve (5% of sales revenue)-750,400-772,900-796,100 0 -836,400 Capital Reserve for WRF upgrade -3,700,000-5,100,000-8,000,000 0 0 Unreserved Working Capital 105,750133,050107,250103,150453,450 delay increase 6 months, reduce capital reserve,2013-142014-152015-162016-172017-18 and change rate increases 4% (6 months)6.00%3.00%3.00%2.00% Working Capital 6,210,0508,103,35011,501,2503,227,5504,970,650 Reserve (20% of operating)-1,653,900-1,647,200-1,694,800-1,740,000-1,792,600 Rate Stabilization Reserve (5% of sales revenue)-750,400-795,400-819,300-843,900-860,700 Capital Reserve for WRF upgrade -3,700,000-5,550,000-8,800,000 0 0 Unreserved Working Capital 105,750110,750187,150643,6502,317,350 Sewer Sewer Fund Scenarios ATTACHMENT 3 C11 - 26 As presented in CAR 2013-142014-152015-162016-172017-18 7.50%5.50%3.50%3.00%2.50% Working Capital 9,387,5009,786,3009,866,50010,473,30011,984,300 Reserve (20% of operating)-2,854,900-2,857,200-2,916,500-2,977,400-3,043,800 Rate Stabilization Reserve (10% of sales revenue -1,702,800-1,796,500-1,859,400-1,915,200-1,963,000 Capital Reserve for WTP upgrade -4,000,000-4,250,000-4,500,000-4,750,000-6,000,000 Unreserved Working Capital 829,800882,600590,600830,700977,500 Debt Ratio 136%186%207%221%230% delay increase 6 months, reduce Capital Reserve 2013-142014-152015-162016-172017-18 7.5% (6 months)5.50%3.50%3.00%2.50% Working Capital 8,824,7508,642,1508,106,7508,063,6508,889,050 Reserve (20% of operating)-2,854,900-2,853,000-2,912,200-2,972,900-3,039,100 Rate Stabilization Reserve (10% of sales revenue -1,646,600-1,737,100-1,797,900-1,851,900-1,898,200 Capital Reserve for WTP upgrade -4,000,000-3,950,000-3,250,000-3,100,000-3,800,000 Unreserved Working Capital 323,250102,050146,650138,850151,750 Debt Ratio 109%159%178%190%198% delay increase 6 months, reduce capital reserve,2013-142014-152015-162016-172017-18 and change rate increases 7.5% (6 months)6.50%5.00%3.00%2.50% Working Capital 8,824,7508,806,7508,702,0509,102,85010,395,350 Reserve (20% of operating)-2,854,900-2,853,000-2,913,400-2,976,000-3,042,400 Rate Stabilization Reserve (10% of sales revenue -1,646,600-1,753,600-1,841,300-1,896,500-1,943,900 Capital Reserve for WTP upgrade -4,000,000-4,100,000-3,800,000-4,100,000-5,300,000 Unreserved Working Capital 323,250100,150147,350130,350109,050 Debt Ratio 109%166%199%211%220% WaterWater Fund Scenarios ATTACHMENT 3 C11 - 27 Scenario 2 ATTACHMENT 3 C11 - 28 rate increase in 2013-14 and 2014-15, no franchi 2013-142014-152015-162016-172017-18 s, reduce capital reserve, eliminate rate stab in 16 0.00%0.00%3.00%3.00%2.00% Working Capital 6,455,0007,701,30010,441,1001,473,9002,496,300 Reserve (20% of operating)-1,542,700-1,534,400-1,575,300-1,617,300-1,665,800 Rate Stabilization Reserve (5% of sales revenue)-734,800-734,800-756,900 0 -795,200 Capital Reserve for WRF upgrade -3,900,000-5,300,000-8,000,000 0 0 Unreserved Working Capital 277,500132,100108,900-143,40035,300 no rate increase in 2013-14, no franchise fees,2013-142014-152015-162016-172017-18 0.00%3.00%3.00%3.00%2.00% Working Capital 6,455,0008,142,20011,344,9002,865,8004,400,000 Reserve (20% of operating)-1,542,700-1,534,400-1,575,300-1,617,300-1,665,800 Rate Stabilization Reserve (5% of sales revenue)-734,800-756,900-779,600-803,000-819,000 Capital Reserve for WRF upgrade -3,900,000-5,700,000-8,800,000 0 0 Unreserved Working Capital 277,500150,900190,000445,5001,915,200 delay increase 6 months, no franchise fees 2013-142014-152015-162016-172017-18 4% (6 months)3.00%3.00%3.00%2.00% Working Capital 6,765,8508,773,25012,318,5504,201,2506,115,650 Reserve (20% of operating)-1,542,700-1,534,400-1,575,300-1,617,300-1,665,800 Rate Stabilization Reserve (5% of sales revenue)-734,800772,900-796,100-820,000-836,400 Capital Reserve for WRF upgrade -3,900,000-5,700,000-8,800,000 0 0 Unreserved Working Capital 588,3502,311,7501,147,1501,763,9503,613,450 Sewer Sewer Fund Scenarios ATTACHMENT 3 C11 - 29 no rate increase in 2013-14 and 2014-15 2013-142014-152015-162016-172017-18 no franchise fees, reduce capital reserve 0.00%0.00%3.50%3.00%2.50% Working Capital 8,896,5007,885,4006,488,1005,539,5005,414,400 Reserve (20% of operating)-2,728,000-2,725,300-2,777,600-2,833,600-2,895,700 Rate Stabilization Reserve (10% of sales revenue -1,590,300-1,590,300-1,645,900-1,695,300-1,737,700 Capital Reserve for WTP upgrade -4,000,000-3,450,000-1,950,000-900,000-650,000 Unreserved Working Capital 578,200119,800114,600110,600131,000 Debt Ratio 113%120%138%148%153% no rate increase in 2013-14, no franchise fees,2013-142014-152015-162016-172017-18 reduce capital reserve 0.00%5.50%3.50%3.00%2.50% Working Capital 8,896,5008,760,1008,285,6008,310,0009,210,100 Reserve (20% of operating)-2,728,000-2,725,300-2,777,600-2,833,600-2,895,700 Rate Stabilization Reserve (10% of sales revenue -1,590,300-1,677,800-1,736,500-1,788,600-1,833,300 Capital Reserve for WTP upgrade -4,000,000-4,250,000-3,650,000-3,550,000-4,350,000 Unreserved Working Capital 578,200107,000121,500137,800131,100 Debt Ratio 113%161%181%193%201% delay increase 6 months, no franchise fees 2013-142014-152015-162016-172017-18 7.5% (6 months 5.50%3.50%3.00%2.50% Working Capital 9,459,2509,925,05010,088,35010,786,25012,397,050 Reserve (20% of operating)-2,728,000-2,725,300-2,777,600-2,833,600-2,895,700 Rate Stabilization Reserve (10% of sales revenue -1,646,600-1,737,100-1,797,900-1,851,900-1,898,200 Capital Reserve for WTP upgrade -4,000,000-4,250,000-4,500,000-4,750,000-6,000,000 Unreserved Working Capital 1,084,6501,212,6501,012,8501,350,7501,603,150 Debt Ratio 113%120%138%148%153% Water Water Fund Scenarios ATTACHMENT 3 C11 - 30 ATTACHMENT 4 C11 - 31 ATTACHMENT 4 C11 - 32 ATTACHMENT 4 C11 - 33 ATTACHMENT 4 C11 - 34