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HomeMy WebLinkAboutItem 7b. Consideration of the 2023-25 Sewer Rates Item 7b Department: Utilities Cost Center: 6101 For Agenda of: 6/6/2023 Placement: Public Hearing Estimated Time: 20 minutes FROM: Aaron Floyd, Utilities Director Prepared By: Shane Whittington, Utilities Business Manager SUBJECT: CONSIDERATION OF THE 2023-25 SEWER RATES RECOMMENDATION 1. Receive and file the Comprehensive Sewer Rate Study, April 2023; and 2. Adopt a Draft Resolution entitled “A Resolution of the City Council of the City of San Luis Obispo, California, establishing the Sewer Service Rates for Financial Plan 2023- 25” provided there is no majority protest against the proposed sewer rates; and 3. Find the action statutorily exempt from the California Environmental Quality Act (CEQA) under Public Resources Code 21083 and 21080(b)(8) and State CEQA Guidelines Section 15273 (Rates, Tolls, Fares, and Charges). REPORT-IN-BRIEF The City is proposing a sewer rate increase consistent with the process requirements of Proposition 218, the City’s Charter and Municipal Code, and City Financial Plan fiscal policies. The goal of the rate-setting process is to provide sustainable funding to the City’s Sewer Fund for operation, maintenance, and capital project needs. The sewer rates are proposed to increase revenues by 4 percent in both fiscal years 2023-24 and 2024-25. If approved, the proposed sewer rates would become effective on July 1 of each fiscal year. This report provides the constitutional, regulatory, and policy basis for the proposed sewer rates, identifies the rate setting methodology and protest procedures, summarizes the public outreach conducted to ensure our customers are provided information regarding the process and opportunities to engage with Staff and submit comments, questions, and written protests, and identifies the proposed rates for Council’s consideration. POLICY CONTEXT The City’s Sewer Fund is an Enterprise Fund. Enterprise Funds utilize rates and fees paid for services rendered to fund operating, capital, and debt service expenditures. Sewer rates pay for all costs associated with transporting 1.1 billion gallons of wastewater to the City’s Water Resource Recovery Facility from 16,561 service connections. General funds (such as property tax or sales tax) do not support these essential services. Page 359 of 954 Item 7b Rates must be developed in compliance with California Constitution Article XIII C and D, commonly referred to as Proposition 218 (Prop 218). When proposing increased rates, some Prop 218 requirements include: 1. Hold a noticed public hearing on proposed utility rate increases, to be held not less than 45 days after notice of the hearing is mailed to each recorded owner of each identified parcel upon which the proposed rates will be imposed. 2. The cost of the service shall not exceed the proportional cost of services provided to the corresponding customer parcel. 3. Revenues derived from the fees must be used for the service that is provided. 4. Rates shall not be increased if a majority of affected parcels protest the proposed increased rates in writing. In addition to Prop 218 requirements, the City aims for rates that promote the stability and predictability of sewer services. No changes to the current rate structure are recommended or proposed, and the proposed rates are con sistent with rate structure prioritized goals previously established by the City Council (Water and Wastewater Rate Structure Review, August 15, 2017 and January 9, 2018). These prioritized goals include: revenue stability and predictability; discourage wasteful use; stability and predictability of the rates; fair allocation of total cost of service among customer classes; and reflect all present and future costs. The proposed rates are consistent with policies identified under Financial Plan Enterprise Fund Fees and Rates, which states that the “City will set fees and rates at levels which fully cover the total direct and indirect costs including operations, capital overlay, and debt service” and consistent with this policy the rate setting process has been conducted in “accordance with Proposition 218 and its notification requirements.” In addition, the fiscal evaluation includes identification of community needs for essential services (provision of drinking water and treatment of wastewater) and integration of climate risk, climate action, and Diversity, Equity, and Inclusion (DEI) considerations throughout all financial decisions including identification and implementation of resilient capital projects that equitably provide water and sewer service to the community,1 consistent with Financial Plan Objectives. 1 Financial Plan Purpose and Organization, Financial Plan Objectives and Long -term Financial Planning, C. Consideration of Climate Risk and Climate Action and D. Consideration of Diversity, Equity, and Inclusion (DEI). Page 360 of 954 Item 7b DISCUSSION Rate Setting Methodology The goal of the rate-setting process is to provide sustainable funding to the City’s Sewer Fund for operation, maintenance, and capital project needs. Rates must be developed that are stable, equitable, and cost- based in compliance with California Constitution Article XIII C and D, commonly referred to as Proposition 218 (Prop. 218). In October 2022, the City hired HDR Engineering, Inc. (HDR) to assist with this process and prepare the Comprehensive Sewer Rate Study (Attachment A). For the Comprehensive Sewer Rate Study, HDR utilized industry-standard methods consistent with the M1 Manual, Principles of Water Rates, Fees, and Charges published by the American Water Works Association (AWWA). The Comprehensive Sewer Rate Study provides the necessary documentation and an administrative record of the cost basis for the City’s proposed sewer rates in compliance with Prop. 218 Section 6, which regulates property-related fees and charges to which sewer is bound [California Supreme Court in Bighorn-Desert View Water Agency v. Verjil (2006)]. In accordance with the provisions of Prop. 218, sewer rates are designed based on a cost-of-service methodology that fairly apportions costs to all customers. The methodology used for sewer rate setting includes a revenue requirement analysis, a cost-of-service analysis, and rate design analysis, as outlined in the graphic below, consistent with Financial Plan Enterprise Fund Fees and Rates policies for ongoing rate review and cost of service fee assessment.2 2 Financial Plan Fiscal Policies Section 3 Enterprise Funds Fees and Rates. C. Ongoing Rate Review. The City will review and adjust enterprise fees and rate structures as required to ensure that they remain appropriate and equitable. D. Cost of Service Fees. The City will treat the water and sewer funds in the same manner as if they were privately owned and operated. This means assessing reasonable cost of service fees in fully recovering service costs. Revenue Requirements to Operate the Wastewater Sytem Proposition 218 City Policy/ Rate Structure Cost of Services/ Proportionality Rates Page 361 of 954 Item 7b This rate setting methodology is consistent with rate structure goals established by Council, the City Charter, and the City Municipal Code, including: 1. The requirement of Council resolution to establish rates for service (Section 13.04.090) 2. Restriction of rate revenues for funding operations, construction, and debt service. related to wastewater services (Section 13.08.410 and City Charter Section 806). Proposed Sewer Rates Based on the results of the Comprehensive Sewer Rate Study, the City’s proposed sewer rates for 2023-25 are provided in Table 1, below. The Resolution for adoption of the sewer rates is provided in Attachment B. Table 1: 2023-25 Proposed Sewer Rates Usage (per unit cost) Current Rates Proposed Rates Effective July 1, 2023 Proposed Rates Effective July 1, 2024 Single Family and Multi-Family Residential Per Unit Cost (Up to Sewer Cap) $9.19 $9.44 $9.82 Non-Residential Per Unit Cost (For all Water Consumption) $9.19 $9.88 $10.27 Page 362 of 954 Item 7b Table 1: 2023-25 Proposed Sewer Rates (continued) Base Fees Current Rates Proposed Rates Effective July 1, 2023 Proposed Rates Effective July 1, 2024 Single Family Residential Monthly Base Fee $21.89 $23.58 $24.52 Multi-Family and Non-Residential by Water Meter Size 0.75-inch or less meter $21.89 $23.58 $24.52 1-inch meter $36.55 $39.37 $40.95 1.5-inch meter $72.86 $78.51 $81.65 2-inch meter $116.63 $125.67 $130.70 3-inch meter $218.83 $235.78 $245.21 4-inch meter $364.78 $393.04 $408.76 6-inch meter $729.34 $785.85 $817.28 8-inch meter $1,166.99 $1,257.40 $1,307.70 10-inch meter $1,677.72 $1,807.71 $1,880.02 Protest Procedures The City sent out 27,175 notices (see Attachment C, Water and Sewer Rate Notice) in April 2023 in compliance with Prop. 218. Under Prop. 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 submitted on the form provided by the City, received by the City Clerk at or before the June 6, 2023 public hearing, 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 sewer bill or the property owner. In the event that a protest is submitted by the owner and by the tenant responsible for payment of the sewer bill, then one valid protest is counted for the account. If written protests are filed by a majority (50% + 1), the proposed sewer rates may not be imposed. A majority of the City’s 16,561 sewer customers is 8,280 plus one. As of May 25, 2023 at 12:00 PM, a total of 1,184 written protests were received by the Office of the City Clerk. All protests will need to be validated regarding property ownership and duplicate addresses. The City Clerk will provide an updated summary of the protests received at the conclusion of the public hearing on June 6, 2023. Previous Council or Advisory Body Action The City Council received the Strategic Budget Direction from Staff on April 18, 2023, highlighting the proposed rate increases and a presentation from Staff on the proposed Water Rates and Sewer rates during the City Council meeting on May 16, 2023. Page 363 of 954 Item 7b Public Engagement The City is committed to helping the public understand the recommended sewer rates. Information is provided on the City Utilities Department’s website, and online calculators were made available at the Utilities Department’s website to assist customers’ understanding of the proposed rate structure and rate changes. The Water and Sewer Rate Notice was mailed to all property owners and customers; a copy of the notice is provided as Attachment C. Staff has responded to questions by phone and email on how customers ’ bills would be affected. A Water and Sewer Rate Community Forum was held on May 18, 2023 at the San Luis Obispo Library, where Staff provided a presentation and responded to questions raised by the two attendees from the community. Information was provided to the public via radio ads, digital advertisements were posted on social media and on the City’s web page, and printed information was shared at the Utilities Department booth at the Thursday night Farmers Market to get the word out to the public regarding the Forum, public hearing, and opportunities for protest. In addition, Miguel Barcenas, Utilities Deputy Director, Engineering and Planning, participated in interviews and provided information in Spanish regarding the proposed rates on two local Spanish radio stations, KLMM (94.1) and KIDI (105.1). The two interviews were conducted in Spanish and the first aired on Friday May 25, 2023. Significant outreach on Customer Assistance Pro grams has also occurred in both English and Spanish. Outreach efforts will continue until the City Council’s final consideration of the rates on June 6, 2023. CONCURRENCE The City Attorney has approved as to form, and the City Finance Department and City Clerk concur with the proposed sewer rate increase and associated adherence to Prop. 218 required procedures. ENVIRONMENTAL REVIEW Modification of rates and charges by public agencies is statutorily exempt from the California Environmental Quality Act (CEQA) under Public Resources Code 21083 and 21080(b)(8) and State CEQA Guidelines Section 15273 (Rates, Tolls, Fares, and Charges) because the change in rates and charges is for the purpose of: a) Meeting operating expenses; b) Purchasing or leasing supplies, equipment, or materials; c) Meeting financial reserve needs and requirements; d) Obtaining funds for capital projects necessary to maintain service within existing service areas; and e) Obtaining funds necessary to maintain such intra -city transfers as authorized by City Charter. The change in fees is not intended to fund expansion of capital projects not otherwise evaluated under CEQA. Therefore, no environmental review is required for this item. Page 364 of 954 Item 7b FISCAL IMPACT In order to meet the rate revenue requirement of the Sewer Fund detailed in the Comprehensive Sewer Rate Study, the proposed sewer rates are projected to generate a total of $19.3 million dollars during FY 2023-24. This is an increase in total rate revenues of 4 percent over FY 2022-23. The Sewer Fund’s projected total revenue requirement for 2023-24 is $21.2 million when other revenue is included. This is further summarized in Table 2. Table 2: 2023-25 Rate Revenues and Revenue Requirements Comprehensive Sewer Rate Study (in thousands) FY2023-24 Forecast FY2024-25 Forecast Rate Revenues Without Proposed Rate Increase $18,589 $18,738 Rate Revenues With Proposed Rate Increase $19,333 $20,267 Total Revenue Requirement Includes Non-rate Revenues1 $21,207 $22,131 1Non-rate revenues included in Total Revenue Requirements consist of all other revenues obtained by the Utilities Department. These revenues can include investments, capacity interest payments from Cal Poly, and miscellaneous penalties assessed by the Utilities Department. The proposed rate increases would be implemented on July 1 of the corresponding fiscal year. ALTERNATIVES 1. Deny the Recommended Sewer Rates. The proposed sewer rates were prepared in alignment with City Council rate structure goals established in January 2018 and Financial Plan objectives and policies. The proposed sewer rates were identified through the preparation of the Comprehensive Sewer Rate Study to meet the needs of the City’s Sewer Fund in providing sewer service for the community. The proposed sewer rates were also prepared in compliance with Prop. 218. Staff believes that the services, operating programs, and Capital Improvement Plan components of the Sewer Fund represented by the recommended rates are necessary, consistent with Financial Plan objectives and policies, prior policy/program direction of the City Council (Water and Wastewater Rate Structure Review, August 15, 2017 and January 9, 2018), the City Charter and Municipal Code, and required for compliance with state and federal laws. If the City Council does not approve the recommended rates, the City would not have enough funding to implement the proposed Capital Improvement Plan and would not be able to construct essential capital projects, and the City’s bond rating may decrease, which may hinder the City’s ability to obtain low-interest loans for capital projects. Page 365 of 954 Item 7b 2. Reduce the Recommended Rates. Council could reduce recommended rates and the impact because the majority of system costs are fixed would be to reduce the level of capital which would likely impact the system with potential failures and could impact Sewer Fund rating due to less than market expectations in terms of infrastructure replacement. ATTACHMENTS A - Comprehensive Sewer Rate Study (HDR; April 2023) B - Draft Resolution establishing the Sewer Service Rates for Financial Plan 2023-25 C - Water and Sewer Rate Notice Page 366 of 954                              City of San Luis Obispo  Comprehensive Wastewater Rate Study    April 2023          Draft Report  Page 367 of 954   hdrinc.com        April 21, 2023    Mr. Aaron Floyd  Director of Utilities  City of San Luis Obispo  879 Morro Street  San Luis Obispo, CA 93401‐2710     Subject: Wastewater Rate Study Draft Report    Dear Mr. Floyd:    HDR Engineering, Inc. (HDR) is pleased to present to the City of San Luis Obispo (City) the draft  report for the City’s comprehensive wastewater rate study (Study). The City’s Study was  developed  to  provide  cost‐based  wastewater  rates  that  generate sufficient  revenue  to  adequately fund the operation and maintenance costs and capital infrastructure needs of the  City’s wastewater utility. More specifically, the Study was designed to develop cost‐based and  proportional wastewater rates for the City’s customers. This report outlines the overall approach  used to achieve these objectives, along with our findings, conclusions, and recommendations.    The  costs  associated  with  providing  wastewater  service  to  the  City’s  customers  has  been  developed based on City specific information and customer chara cteristics and is included within  the development of the proposed wastewater rates. This update was developed using generally  accepted rate setting principles and industry standard methodologies as outlined in the Water  Environment Federation’s Manual of Practice No. 27, Financing and Charges for Wastewater  Systems  to  develop  cost‐based  and  proportional  rates.  This  report  provides  the  basis  for  developing and implementing wastewater rates which are cost‐based, proportional, and legally  defensible for the City’s customers.    We appreciate the assistance provided by the City’s project team in the development of this  study and this report. More importantly, HDR appreciates the opportunity to provide these  technical and professional services to the City of San Luis Obispo.    Sincerely yours,  HDR Engineering, Inc.        Shawn Koorn  Associate Vice President    Page 368 of 954    Table of Contents  i   City of San Luis Obispo – Wastewater Rate Study  Table of Contents      Executive Summary    Introduction ........................................................................................................................... 1  Overview of the Rate Study Process ...................................................................................... 1   Key Wastewater Rate Study Results ...................................................................................... 2   Summary of the Wastewater Revenue Requirement Analysis ............................................... 2  Summary of the Wastewater Cost of Service Analysis ........................................................... 5  Summary of the Wastewater Rate Design ............................................................................. 6   Summary  7   Introduction and Overview  8  1.1 ..... Goals and Objectives ................................................................................................... 8   1.2 ..... Overview of the Rate Study Process ............................................................................ 8  1.3 ..... Organization of the Study ............................................................................................ 9   1.4 ..... Summary ..................................................................................................................... 9   Overview of Rate Setting Principles  10  2.1 ..... Generally Accepted Rate Setting Principles ............................................................... 10   2.2 ..... Determining the Revenue Requirement .................................................................... 10   2.3 ..... Analyzing Cost of Service ........................................................................................... 11   2.4 ..... Designing Utility Rates ............................................................................................... 12   2.5 ..... Economic Theory and Rate Setting ............................................................................ 12   2.6 ..... Summary ................................................................................................................... 12    Wastewater Revenue Requirement  13  3.1 ..... Determining the Revenue Requirement .................................................................... 13   3.2 ..... Establishing a Time Frame and Approach .................................................................. 13   3.3 ..... Projecting Rate and Other Miscellaneous Revenues ................................................. 14   3.4 ..... Projecting Operation and Maintenance Expenses ..................................................... 15   3.5 ..... Projecting Capital Funding Needs .............................................................................. 15   3.6 ..... Projection of Debt Service ......................................................................................... 17   3.7 ..... Reserve Funding ........................................................................................................ 17   3.8 ..... Summary of the Wastewater Revenue Requirement ................................................ 18  3.9 ..... Consultant’s Conclusions ........................................................................................... 20   3.10 ... Summary ................................................................................................................... 20   Page 369 of 954    Table of Contents  ii   City of San Luis Obispo – Wastewater Rate Study   Wastewater Cost of Service  21  4.1 ..... Objectives of a Cost of Service .................................................................................. 21   4.2 ..... Determining the Customer Classes of Service ........................................................... 21   4.3 ..... General Cost of Service Procedures .......................................................................... 22   4.3.1 Functionalization of Costs ............................................................................ 22   4.3.2 Allocation of Costs........................................................................................ 22   4.3.3 Development of Distribution Factors ........................................................... 23  4.4 ..... Summary of the Wastewater Cost of Service Analysis .............................................. 24   4.5 ..... Consultant’s Conclusions ........................................................................................... 28   4.6 ..... Summary ................................................................................................................... 28    Wastewater Rate Design  29  5.1 ..... Introduction .............................................................................................................. 29   5.2 ..... Rate Design Criteria and Considerations ................................................................... 29   5.3 ..... Development of Cost‐Based Wastewater Rates ........................................................ 29   5.4 ..... Overview of the Current Wastewater Rate Structure ............................................... 30   5.5 ..... Development of the Proposed Wastewater Rates .................................................... 31   5.6 ..... Summary ................................................................................................................... 31   Technical Appendix  32      Page 370 of 954    Executive Summary  1   City of San Luis Obispo – Wastewater Rate Study  Executive Summary    Introduction  HDR Engineering, Inc. (HDR) was retained by the City of San Luis Obispo (City) to conduct a  comprehensive wastewater rate study (Study). The main objectives of the wastewater rate study  were:  Develop a projection of wastewater revenues to support the City’s operating and capital  costs  Provide a proportional distribution of the costs for providing wastewater service to those  customers receiving service  Propose cost‐based wastewater rates for a multi‐year time period that are in compliance  with State law  The City owns, operates, and maintains the wastewater system which provide service to the  customers within the City’s service area. The City’s wastewater system plays a leading role in the  protection of public health and the environment to the local community. Maintaining this system  requires  a  proactive  commitment  to  investing  in  the  capital  infrastructure  and  resources  necessary to keep this vital system operating 24 hours a day, 365 days per year. The costs  associated with providing wastewater service to the City’s customers have been developed based  on the information provided by City staff and incorporated and included within the development  of the proposed wastewater rates.    Overview of the Rate Study Process  A comprehensive rate study is completed through three interrelated analyses to address the  adequacy and proportionality of the wastewater rates. These three analyses are a revenue  requirement analysis, a cost of service analysis, and a rate design analysis. These three analyses  are illustrated below in Figure ES – 1.    Figure ES – 1  Overview of the Comprehensive Wastewater Rate Analysis                  Cost of Service Analysis  Rate Design Analysis  Compares the revenues to the expenses of the  utility to determine the overall revenue adjustment  required  Proportionally distributes the revenue requirement  to the customer classes of service   Considers both the revenue requirement and cost  of service results to develop cost‐based rates  Revenue Requirement Analysis  Page 371 of 954    Executive Summary  2   City of San Luis Obispo – Wastewater Rate Study    The above analytical framework was utilized in the development of the City’s Study for reviewing  and evaluating the City’s wastewater rates.    Key Wastewater Rate Study Results  The technical analysis was developed based on the operation and maintenance (O&M) and  capital infrastructure costs necessary to provide wastewater service to the City’s customers. The  Study resulted in the following findings, conclusions, and recommendations.   A revenue requirement analysis was developed for the time period of FY 2022‐23 through  FY 2032‐33   The City’s adopted FY 2022‐23 wastewater utility budget was used as the starting point of  the analysis   Operation and maintenance (O&M) expenses are projected to increase at inflationary levels   A cost of service analysis was developed, for test year FY 2023‐24, to review the cost‐basis  of the existing wastewater rates and to distribute the revenue requirement proportionally  among the customer classes of service   The results of the cost of service analysis provided average un it costs (i.e., cost‐based rates)  which were used to establish the proposed wastewater rates   The Study has developed proposed rates for a two year period of FY 2023‐24 through FY  2024‐25, by customer class of service   Based  upon  the  findings  and  conclusions  from  the  revenue  requirement  analysis,  the  proposed  wastewater  rate  revenue  adjustments  (not  customer  bill  impacts)  are  4.0%  annually in FY 2023‐24 and 2024‐25. The rate adjustments are proposed to be effective July  1 of each year    Summary of the Wastewater Revenue Requirement Analysis  The City’s wastewater utility revenue requirement analysis is the first analytical step in the rate  study process. The revenue requirement analysis determines the adequacy of the City’s current  wastewater  rates  to  fund  budgeted  and  projected  costs  related  to  both  O&M  and  capital  infrastructure expenses. From this analysis, a determination can be made as to the overall level  of wastewater revenue adjustments needed to provide adequate and prudent funding for the  wastewater utility.    The revenue requirement was developed from the City’s adopted FY 2022‐23 budget and then  projected forward for a ten‐year review period of FY 2023‐24 through FY 2032‐33. As a practical  matter, reviewing a multi‐year time frame is recommended in an attempt to identify major  expenses that may be on the horizon. By anticipating future financial requirements, the City may  begin  planning  for  these  changes  sooner,  thereby  minimizing  short‐term rate shock and  smoothing long‐term rate adjustments. The focus of this Study was on the next two‐year rate  Page 372 of 954    Executive Summary  3   City of San Luis Obispo – Wastewater Rate Study  setting period of FY 2023‐24 through FY 2024‐25 while considering the long‐term rate needs of  the wastewater utility.    For the City’s wastewater revenue requirement analysis, a “cash basis” methodology or approach  was utilized, which is the approach historically used by the City. The cash basis approach is the  most commonly used methodology by municipal utilities to set their revenue requirement. Under  this approach, the revenues of the utility must be at a sufficient level to pay for O&M expenses,  annual debt service payments, rate funded capital, and reserve funding. The primary financial  inputs in the development of the revenue requirement were the City’s adopted FY 2022‐23  budget documents, historical billed customer and consumption data, and the City’s wastewater  capital  improvement  plan.  The  budgeted  O&M  expenses  were  projected  from  FY  2023‐24  through FY 2032‐33 using assumed escalation (inflationary) factors from the City’s fund analysis.  In addition to the budged O&M, the Study assumed additional staff totaling $113,000 in FY 2023‐ 24. In total, the City’s O&M expenses are $11.6 million in FY 2022‐23 and increase to $15.3 million  by FY 2027‐28 due to additions in O&M as well as inflationary projections.    The proper and adequate funding of capital projects is important to help minimize rate increases  over time. General financial guidelines state that, at a minimum, a utility should annually fund  from  rates  an  amount  equal  to,  or  greater  than,  annual  depreciation  expense.  The  annual  depreciation  expense  reflects  the  City’s  current  investment  in plant  in  service  (infrastructure/facilities) being depreciated or “losing” their useful life. Over time, and as facilities  become worn out or depleted, plant investment needs to be replaced to maintain the existing  level of infrastructure (and service levels). However, it must be kept in mind that simply funding  an amount equal to annual depreciation expense will not be sufficient to fund the replacement  of an existing or depreciated facility. Therefore, consideration should be given to funding within  rates at some amount greater than, typically 1.5 to 2.0 times, the annual depreciation expense  for renewal and replacement capital projects.    A key element of the Study was the establishment of prudent levels of renewal and replacement  funding to meet future capital improvement needs. The City has a number of significant capital  improvement  projects  at  the  wastewater treatment plant, as well  as  annual  capital  needs  throughout the collection system, over the next ten‐year period. Over the rate setting period,  the City anticipates rate funding of capital of $7.2 million from FY 2022‐23 to $4.8 million in 2032‐ 33. This decrease is due to the debt service from the Water Resource Recovery Facility (WRRF)  upgrade that begins in FY 2024‐25 which hinders the ability of the City to invest in wastewater  capital until it future rate adjustments can restore this capacity. As a point of reference, the City’s  annual  depreciation  expense  is approximately  $3.6  million  (FY  2021‐22).  In  developing  this  financial plan, HDR and the City have attempted to minimize rate impacts while funding the City’s  capital  improvement  plan  projects. HDR has worked closely with City  staff  to  develop  the  proposed capital funding plan.    Provided below in Table ES ‐ 1 is a summary of the capital funding plan over the next five years.  A more detailed discussion of the capital funding plan is included in Section 3 of this report.     Page 373 of 954    Executive Summary  4   City of San Luis Obispo – Wastewater Rate Study  Table ES – 1  Summary of the Capital Improvement Plan (000’s)    FY 2022‐23 FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27 FY 2027‐28  Total Capital Projects  $76,343   $10,212   $3,852   $8,621   $2,390   $9,102   Less: Non‐Rate Funding 69,148   2,787   2,002   6,746   0   6,302   Rate Funded Capital $7,195   $7,425   $1,850   $1,875   $2,390   $2,800     Given  a  projection  of  O&M  and  capital  expenses,  a  summary  of  the  wastewater  revenue  requirement analysis was developed. Provided below in Table ES – 2 is a summary of the revenue  requirement analysis for the City’s wastewater utility.    Table ES ‐ 2  Summary of the Wastewater Revenue Requirements (000’s)    FY 2022‐ 23  FY 2023‐ 24  FY 2024‐ 25  FY 2025‐ 26  FY 2026‐ 27  FY 2027‐ 28  Revenues        Rate Revenues  $18,441   $18,589   $18,738   $18,887   $19,039   $19,191   Miscellaneous Revenues          1,609          1,874          1,864           1,840           1,827          1,802   Total Revenues  $20,050   $20,463   $20,602   $20,728   $20,865   $20,993   Expenses        Total O&M  $11,620   $12,547   $13,417   $14,259   $14,766   $15,291   Rate Funded Capital  7,195   7,425   1,850   1,875   2,390   2,800   Debt Service  1,231   1,232   6,856   6,949   6,940   6,938   Reserve Funding                 4                 2                  8                3                 4                 9   Total Revenue Requirement  $20,050   $21,207   $22,131   $23,086   $24,099   $25,038   Bal./(Def.) of Funds $0   ($744)  ($1,529)  ($2,358)  ($3,234)  ($4,046)  Bal. as a % of Rate Rev. 0.0% 4.0% 8.2% 12.5% 17.0% 21.1%  Proposed Revenue Adjustment 0.0% 4.0% 4.0% 4.0% 4.0% 3.5%  Add’l Rev. from Rev Adj  $0   $744   $1,529   $2,358   $3,234   $4,046   Bal. / (Def.) After Rate Adj.  $0   $0   $0   $0  $0   $0     As can be seen, the revenue requirement has summed the annual O&M expense, rate funded  capital, debt service, and reserve funding. The total revenue requirement is then compared to  the total sources of funds which include the rate revenues, at present rate levels, and other  miscellaneous revenues. From this comparison, a balance or deficiency of funds in each year can  be determined. This balance or deficiency of funds is then compared to the current level of rate  revenues to determine the level of adjustment needed to meet the revenue requirement. It is  important to note the “Bal. / (Def.) of Funds” row is cumulative. That is to say that any rate  revenue adjustments in the initial years will reduce the deficiency in the later years.    Page 374 of 954    Executive Summary  5   City of San Luis Obispo – Wastewater Rate Study    Based on the revenue requirement analysis developed herein, HDR has concluded that the City  will need to adjust the level of wastewater revenues received over the next two fiscal years (FY  2023‐24 through FY 2024‐25). HDR has reached this conclusion for the following reasons:   Adjustments are necessary to fund the City’s capital needs, of which a substantial portion  is driven by the planned issuance of long‐term debt to fund the wastewater capital  improvement projects   Adjustments  are  necessary  to  maintain  prudent  funding  of  annual  renewal  and  replacement of the wastewater utility   The proposed adjustments will positively position the City’s financial health (e.g., debt  service coverage ratios) and provide long‐term, sustainable funding levels for the City  In reaching this conclusion, HDR would recommend that the City adopt the proposed wastewater  rate revenue adjustments for FY 2023‐24 through FY 2024‐25 to provide sufficient funding for all  the O&M and capital improvement needs over the next five fiscal years. A detailed discussion of  the development of the revenue requirement is provided in Section 3 of this report.    Summary of the Wastewater Cost of Service Analysis  A cost of service analysis determines the proportional distribution of the revenue requirement  to the various customer classes of service. The objective of th e cost of service analysis is different  from  determining  the  revenue  requirement.  Whereas  the  revenue  requirement  analysis  determines  the  utility’s  overall  revenue  needs,  the  cost  of  service  analysis  determines  the  proportional manner in which to distribute costs and collect the revenue requirement for the  proposed time period. In this case, the revenue requirement developed for FY 2023‐24 was used  for establishing the cost of service analysis.    In summary form, the cost of service analysis began by functionalizing the revenue requirement  for  the  wastewater  system.  As  explained  in  more  detail  in  this report  (Section  4),  the  functionalized  revenue  requirement  was  then  equitably  allocated  to  the  appropriate  cost  component(s). The individual functional allocation totals were then proportionally distributed to  the various customer class of service based on each customer cl ass’s use of or demand placed on  the system. The distributed expenses for each customer class were then aggregated to determine  each customer class’s overall revenue responsibility. Table ES – 3 provides the summary of the  cost of service analysis completed for the City’s wastewater utility customers.     Page 375 of 954    Executive Summary  6   City of San Luis Obispo – Wastewater Rate Study  Table ES ‐ 3  Summary of the Wastewater FY 2023‐24 Cost of Service Analysis ($000)  Class of Service  Current  Rate Revenues  Distribution  of Costs  $  Difference  %  Difference  Residential  $9,868   $10,229   ($361)  3.7%  Multi‐Family  3,644   3,812   (168)  4.6%  Non‐Residential           5,077              5,291             (214) 4.2%  Total $18,589  $19,332  ($744) 4.0%    The results of the cost of service analysis indicate minor cost differences between the customer  classes of service. These customer classes reflect the various types of wastewater customers  served by the City as well as the current rate schedules. Given the requirements of California  Constitution Article XIII D, Section 6 (commonly referred to as Proposition 218), the results –  specifically the unit costs ‐ of the wastewater cost of service analysis are used to establish the  proposed wastewater rates. As noted in the cost of service section (Section 4) of this report, the  implementation of cost of service adjustments will impact the overall customer bill and revenue  generation for the wastewater utility. A detailed discussion of the development of the cost of  service analysis is provided in Section 4 of this report.    Summary of the Wastewater Rate Design  The  final  step  of  the  comprehensive  wastewater  rate  study  process is the design of the  wastewater rates to collect the appropriate levels of revenue, based on the results of the revenue  requirement and cost of service analyses. The revenue requirement analysis provided a set of  recommendations related to the level of annual revenue adjustments whereas the cost of service  results are related to implementing interclass adjustments to reflect the proportional distribution  of costs.     It is important to understand that each customer class has a separate rate given the different  characteristics as outlined in the cost of service analysis. The City currently has a rate structure  for each of the customer classes of service. The single family customers are charged a monthly  flat fixed charge per account and a uniform volumetric charge based on the water use up to the  winter water average. Multi‐family are charged a fixed charge based on the meter size and a  uniform  volumetric  charge  on  water  use  up  to  the  winter  water  average.  For  commercial  customers, they are charged a fixed charge based on the meter size and a uniform volumetric  charge on all metered water use. After discussion with City staff, and a review of the current rate  structure and customer characteristics, no rate structure changes are recommended at this time.  Given the result of the prior analyses, the revenue requirement and cost of service, the proposed  wastewater rates can be developed that reflect the cost‐based a llocation of the costs of providing  service. Provided below in Table ES – 4 is a summary of the current and proposed wastewater  rates.     Page 376 of 954    Executive Summary  7   City of San Luis Obispo – Wastewater Rate Study  Table ES – 4  Summary of the Present and Proposed Wastewater Rates   Present  Rates FY 2023‐24 FY 2024‐25  Base Charge         Residential  $21.89   $23.58   $24.52   Multi‐Family / Non‐Residential      3/4" or Less  $21.89   $23.58   $24.52   1"  36.55   39.37   40.95   1.5"  72.86   78.51   81.65   2"  116.63   125.67   130.70   3"  218.83   235.78   245.21   4"  364.78   393.04   408.76   6"  729.34   785.85   817.28   8"  1,166.99   1,257.40   1,307.70   10”  1,677.72   1,807.71   1,880.02   Consumption Charge     Residential  $9.19   $9.44   $9.82   Multi‐Family  9.19   9.44   9.82   Non‐Residential  9.19  9.88   10.27     The proposed wastewater rates are based on the calculated average unit costs within the cost of  service  analysis.  Average  unit  costs  were  calculated  for  both  the  base  charges  and  the  consumption charges for each customer class. The development of the City’s proposed rate  designs is outlined in detail in Section 5 of this report.    Summary  This wastewater rate study is the culmination of the technical analyses undertaken for the City’s  wastewater utility. The recommendations contained within this study are intended to adequately  fund and maintain the City’s wastewater utility with cost‐based and proportional rates.    Page 377 of 954    Introduction and Overview 8    City of San Luis Obispo – Wastewater Rate Study  Introduction and Overview      HDR was retained by the City of San Luis Obispo (City) to conduct a comprehensive wastewater  cost of service study (Study). The objective of the City’s comprehensive wastewater rate study  was to review the City’s wastewater operating and capital costs and develop proportional rates  that are in compliance with Proposition 218. The City’s Study reviewed the adequacy of the  existing wastewater rates and provides the framework and cost‐basis for the proposed rates.    The City owns and operates the wastewater utility system in San Luis Obispo, California. This  system includes and provided for the collection, conveyance, treatment, and disposal of the  wastewater flows generated by its customers. The costs associated with providing wastewater  service to the City’s customers has been developed based on the financial and operating data  and information provided by the City and included/incorporated within the development of the  Study.    1.1 Goals and Objectives  The City had a number of key objectives in developing their comprehensive wastewater rate  study. These key objectives provided a framework for the policy decisions in the analyses that  followed. These key objectives were:   Develop  the  City’s  Study  in  a  manner  that  is  consistent  with  the  principles  and  methodologies  established  by  the  Water  Environment  Federation  (WEF),  Manual  of  Practice No. 27, Financing and Charges for Sewer Systems (WEF MOP #27) and applicable  law,  including  the  requirements of  California  Constitution  Article  XIII  D,  Section  6  (commonly referred to as Proposition 218)   In financial planning ‐ and when establishing the City’s rates ‐ review and utilize industry  standard  practices,  while  recognizing  and  acknowledging  the  specific  and  unique  characteristics of the City’s wastewater system   Meet the City’s financial planning criteria and goals such as debt service coverage ratios,  adequate  funding  of  capital  infrastructure  replacement,  and  maintenance  of  prudent  reserve levels   Develop  a  financial  plan  which  adequately  supports  the  wastewater  utility’s  funding  requirements, while attempting to minimize overall impacts to rates    1.2 Overview of the Rate Study Process  User rates must be set at a level where a utility’s O&M and capital expenses are met with the  revenues received from customers. This is a crucial point, as failure to achieve this objective may  lead  to  insufficient  funds  to  maintain  system  integrity.  To  evaluate  the  adequacy  and  proportionality of the existing wastewater rates, a comprehensive wastewater rate study is  performed. A comprehensive rate study consists of three interrelated analyses. Figure 1 ‐ 1  provides an overview of these analyses.    Page 378 of 954    Introduction and Overview 9    City of San Luis Obispo – Wastewater Rate Study  Figure 1 – 1  Overview of the Comprehensive Wastewater Rate Analyses                    The  above  analytical  framework  for  reviewing  and  evaluating  rates  was  utilized  for  the  development of the City’s wastewater rate study. It is important to understand that the City’s  wastewater utility was reviewed on a financially stand‐alone basis. That is, no funding from other  City departments or the City’s general fund was assumed or utilized in determining the level of  adequate funding needed by the City from its wastewater utility rate revenues.    1.3 Organization of the Study  This report is organized in a sequential manner that first provides an overview of utility rate  setting principles, followed by sections that detail the specific steps used to review and develop  the City’s proposed wastewater rates. The following sections comprise the City’s wastewater cost  of service study report:  Section 2 – Overview of Rate Setting Principles  Section 3 – Revenue Requirement Analysis  Section 4 – Cost of Service Analysis  Section 5 – Rate Design Analysis  Technical Appendices are attached at the end of this report, which detail the technical analyses  that were undertaken in the preparation of the Study.    1.4 Summary  This report will review the comprehensive wastewater cost of service study prepared for the City.  This report has been prepared utilizing generally accepted and industry standard rate setting  techniques and methodologies, while also taking into consideration meeting the requirements  for establishing rates pursuant to the California Constitution.      Revenue Requirement Analysis  Cost of Service Analysis  Rate Design Analysis  Compares the revenues to the expenses  of the utility to determine the overall  revenue adjustment required  Distributes the revenue requirement to the  customer classes of service in a  proportional manner  Considers both the level and structure of  the rate design to collect the target level of  revenues through cost based rates.  Page 379 of 954    Overview of Rate Setting Principles 10   City of San Luis Obispo – Wastewater Rate Study  Overview of Rate Setting Principles    This section of the report provides background information about the wastewater rate setting  process, including descriptions of generally accepted principles, types of utilities, methods of  determining a revenue requirement, cost of service, and rate design. This information is useful  for gaining a better understanding of the details presented in Sections 3 through 5 of this report.    2.1 Generally Accepted Rate Setting Principles  As a practical matter, all utilities should consider setting their rates around some generally  accepted or global principles and guidelines. Utility rates should be:   Cost‐based,  proportional,  and  set  at  a  level  that  meets  the  utility’s  full  revenue  requirement   Easy to understand and administer   Designed to conform to generally accepted rate setting techniques   Stable in their ability to provide adequate revenues for meeting the utility’s financial,  O&M, and regulatory requirements   Established at a level that is stable from year‐to‐year from a customer’s perspective    2.2 Determining the Revenue Requirement  Most public utilities use the “cash basis” methodology or approach for establishing their revenue  requirement  and  setting  rates.  This  approach  conforms  to  most  public  utility  budgetary  requirements  and  the  calculation  is  easy  to  understand.  A  public  utility  totals  its  cash  expenditures for a period of time to determine its required revenues. The revenue requirement  for a public (i.e., municipal) utility is usually comprised of the following costs or expenses:  Total Operating Expenses: This includes a utility’s operation and maintenance (O&M)  expenses, plus any applicable taxes or transfer payments. O&M expenses include the  materials, electricity, labor, supplies, etc., needed to keep the utility functioning.  Total Capital Expenses: Capital infrastructure expenses are calculated by adding debt  service payments (principal and interest) to capital improvement projects financed from  rate  revenues.  In  lieu  of  including capital improvement projects  financed  from  rate  revenues,  a  utility  sometimes  includes  annual  depreciation  expense  to  stabilize  the  annual revenue requirement. In addition, a utility may fund future capital improvements  through transfers to capital reserves that are used in future years  for  capital  improvements.  Under the cash basis approach, the sum of the total operating expenses plus the total capital  expenses equals the utility’s total revenue requirement during any selected period of time  (historical or projected).    Page 380 of 954    Overview of Rate Setting Principles 11   City of San Luis Obispo – Wastewater Rate Study  Note that the two portions of the capital expense component (debt service and rate funded  capital projects) are necessary under the cash basis approach because utilities generally cannot  finance all of their capital facilities with long‐term debt. At the same time, it is often difficult to  pay for capital expenditures on a “pay‐as‐you‐go” basis given that some major capital projects  may have significant rate impacts on a utility, even when financed with long‐term debt. Many  utilities have found that some combination of “pay‐as‐you‐go” (rate) funding and long‐term  financing will often lead to minimization of rate increases over time.    As  noted,  public  utilities  typically  use  the  cash  basis 1  approach  to  establish  their  revenue  requirements. An exception occurs if a public utility provides service to a major wholesale or  contract customer. In this situation, a public utility could use the “utility basis” approach (see  Table 2 ‐ 1) regarding earning a fair return on its investment. As a point of reference, the City’s  Study is based on the cash basis approach.     Table 2 – 1  Cash versus Utility Basis Comparison   Cash Basis   Utility Basis (Accrual)  +  O&M Expenses    +  O&M Expenses  +  Taxes / Transfer Payments   +  Taxes/Transfer Payments  +  Rate Funded Capital Proj. (≥ Depr. Expense)    +  Depreciation Expense  +  Debt Service (Principal + Interest)    +  Return on Investment  = Total Revenue Requirement  = Total Revenue Requirement    2.3 Analyzing Cost of Service  After the total revenue requirement is determined, proportionally distributed to the customers  benefitting from the service. The distribution, analyzed through a cost of service analysis, reflects  the cost relationships for providing wastewater services. A cost of service analysis requires three  analytical steps:  1. Costs are functionalized or grouped into the various cost categories related to providing  service.  For  the  wastewater  utility,  this  typically  includes  collection,  pumping,  and  treatment. This step is largely accomplished by the utility’s accounting system.  2. The functionalized costs are then allocated to specific cost components. Allocation refers  to the arrangement of the functionalized data into cost components. For example,    1 “Cash basis” as used in the context of rate setting is not the same as the terminology used for accounting purposes  and the recognition of revenues and expenses. As used for rate setting, “cash basis” simply refers to the specific cost  components to be included within the revenue requirement analysis.  Page 381 of 954    Overview of Rate Setting Principles 12   City of San Luis Obispo – Wastewater Rate Study  wastewater costs are typically allocated as volume‐2, strength‐(BOD, TSS, etc.)3, and  customer‐related.4  3. Once the costs are allocated to the appropriate component(s), they are distributed to  each customer class of service. The distribution is based on each customer class’s relative  (proportional)  contribution  to  the  cost  component  (i.e., benefits  received  from,  and  burdens placed on the system and its resources). For example, customer‐related costs are  distributed to each class of service based on the total number of customers in that class  of service. Once costs are distributed, the revenues from each customer class of service  required to achieve cost‐based rates can be determined.  2.4 Designing Utility Rates  Proposed rates are designed based on the results from both the revenue requirement and the  cost of service analysis. This approach results in rates that are cost‐based and proportional. In  designing  the  final  proposed  rates,  factors  such  as  ability  to pay,  continuity  of  past  rate  philosophy, economic development, ease of administration, and customer understanding may  be taken into consideration. However, the proposed rates must take into consideration each  customer class’s proportional share of the costs distributed through the cost of service analysis  to meet Proposition 218 requirements.     2.5 Economic Theory and Rate Setting  One of the major justifications for a comprehensive rate study is founded in economic theory.  Economic theory suggests that the price of a commodity must roughly equal its cost if equity  among customers is to be maintained. This statement’s implications on utility rate designs are  significant. For example, a wastewater utility incurs additional costs to treat higher strength  wastewater. It follows that the customers who create and discharge higher strength wastewater  into the system create additional operating costs and should pay for the costs associated with  treating higher strength waste and any other maintenance costs  associated with their discharges. When costing and pricing techniques  are refined, consumers have a more accurate understanding of what  the service costs to collect and treat wastewater. This price‐equals‐ cost concept provides the basis for the subsequent analysis. This is  further  reflected  in  the  requirements  of  Proposition  218  which  references the need for cost‐based and proportional rates.   2.6 Summary  This section of the report has provided a brief introduction to the general principles, techniques,  and approach used to develop cost‐based wastewater rates. These principles and techniques are  the basis for the City’s Study reviewed and discussed in this report.    2 “Volume” refers to the amount of wastewater discharged  3 “Strength” refers to the concentration of dissolved and suspended matter in sewage, as indicated, for example, by  biochemical oxygen demand or suspended solids.  4 “Customer‐related” refers to such costs as billing and collections  “Economic theory  suggests that the price  of a commodity must  roughly equal its cost if  equity among customers  is to be maintained.”  Page 382 of 954    Wastewater Revenue Requirement 13   City of San Luis Obispo – Wastewater Rate Study  Wastewater Revenue Requirement    This section of the report details the development of the revenue requirement analysis for the  City’s wastewater system. The revenue requirement analysis is the first analytical step in the  comprehensive wastewater rate study process. From this analysis, a determination can be made  as to the overall level of rate revenue adjustments needed to provide adequate and prudent  funding for both O&M and capital infrastructure needs of the utility. The primary objective of the  rate study was to develop cost‐based and proportional wastewater rates that comply with the  California Constitution, while attempting to minimize the long‐term rate impacts to the City’s  customers.    3.1 Determining the Revenue Requirement  In developing the City’s wastewater revenue requirement, a key objective is that the utility must  financially stand on its own and be properly funded. That is to say, no revenues are being  transferred from other City departments or funds to support the wastewater utility. As a result,  the revenue requirement analysis assumes the full and proper funding needed to operate and  maintain the wastewater system on a financially sound and prudent basis for the long‐term.    3.2 Establishing a Time Frame and Approach  To begin calculating the revenue requirement for the City’s wastewater utility, a time frame was  established for the analysis (i.e., the Study time period). The budget year for FY 2022‐23 was the  starting point and costs were then projected for the 10‐year review period of FY 2023‐24 through  FY 2032‐33. The costs from the City’s budget were projected over the 10‐year projected time  period based on estimated escalation (inflation) factors. Reviewing a multi‐year projected time  period is recommended in an attempt to identify major expenses that may be on the horizon. By  anticipating future financial requirements, the City can begin planning for these changes sooner,  thereby minimizing short‐term rate impacts and overall long‐term rates.     The  second  step  in  determining  the  revenue  requirement  was  to  decide on the basis for  accumulating costs. As discussed in Section 2 of this report, the revenue requirement analysis  was developed using the “cash basis” approach. The cash basis approach is the most commonly  used  methodology  by  municipal  utilities  to  set  their  revenue  requirement.  This  is  also  the  methodology that the City has historically used to establish its wastewater revenue requirement.  Given  a  time  period  around  which to  develop  the  revenue  requirement  and  a  method  to  accumulate the costs, the focus shifts to the development and projection of the revenues and  expenses of the City’s wastewater utility.    The primary financial inputs in the development of the revenue requirement were the City’s  adopted FY 2022‐23 budget documents, recent 12‐months of customer billing data as well as  historical  customer  characteristics,  historical  financial  reports,  and  the  City’s  Capital  Improvement  Plan  (CIP).  Presented  below  is  a  detailed  discussion  of  the  steps  and  key  Page 383 of 954    Wastewater Revenue Requirement 14   City of San Luis Obispo – Wastewater Rate Study  assumptions  contained  in  the  development  of  the  City’s  wastewater  revenue  requirement  analysis.    3.3 Projecting Rate and Other Miscellaneous Revenues  The first step in developing a projection of the wastewater rate revenues, at present rate levels,  was to determine the projected billing units (fixed and volumetric charges) for each customer  class of service (single‐family residential, multi‐family, commercial). The billing units for each  customer class were based on the most recent 12‐month period to determine the current  customer usage and billing units. These billing units were then multiplied by the current adopted  wastewater rates. This method of independently calculating rate revenues links the projected  revenues used within the analysis to the projected billing units. It also helps to confirm that the  billing units used within the Study are reasonable for purposes of projecting future revenues,  distributing costs and, ultimately, establishing the proposed wastewater rates. The rate revenues  are  also  shown  in  Exhibit  3  of  the  Technical  Appendix,  under  “Rate  Revenues” for FY 2022‐23.    As can be seen in the graph, the  majority of the City’s rate revenues  are  derived  from  residential  and  multi‐family customers. The City also  serves a variety of commercial  customers  of  varying  levels  of  wastewater strength. In total, and at  adopted present rate levels, the City’s wastewater system is projected to receive approximately  $18.4 million in rate revenues in FY 2022‐23. Based on current City planning documents, the  projection  of  rate  revenues  has  assumed  minimal  customer  growth at 0.5% per year. The  projection of rate revenues by FY 2027‐28, ‐ assuming no rate adjustments – is projected to be  approximately  $19.2  million  based on  the  growth  assumptions  noted  above.  The  detailed  calculation of the revenues at present rates can be found on Exhibit 5 of the Technical Appendix.    In addition to the rate revenues collected, the City also receives other miscellaneous revenues.  These are revenues related to other utility charges, industrial charges, miscellaneous penalties,  interest income, etc. In total, the City is projected to receive approximately $1.6 million in  miscellaneous revenues in FY 2022‐23. The majority of this is derived from Cal Poly for providing  wastewater  conveyance  and  treatment  service.  Miscellaneous  revenues  were  estimated  to  increase slightly over the study time period and are anticipated to increase to $1.8 million by FY  2027‐28.    On a combined basis, and taking into account the rate revenues and the miscellaneous revenues,  the City’s wastewater utility has total projected revenues of approximately $20.1 million in FY  2022‐23, which increases to approximately $21.0 million by FY 2027‐28. The projection of rate  and miscellaneous revenues can be found on Exhibit 3 of the Technical Appendix.  Page 384 of 954    Wastewater Revenue Requirement 15   City of San Luis Obispo – Wastewater Rate Study    3.4 Projecting Operation and Maintenance Expenses  Operation and maintenance (O&M) expenses are incurred by the City to maintain the wastewater  collection, conveyance, treatment, and disposal system at a consistent service level. The starting  point of the projection of O&M expenses was the City’s adopted FY 2022‐23 budget. Budgeted  O&M expenses were projected over the rate study time period based on estimated escalation,  or inflationary, factors from the City’s fund analysis. These factors took into consideration the  City’s recent cost trends and increases, along with any anticipated future increases. Additional  O&M  expenses  were  also  added  for  future  staffing  needs  which  are  projected  to  be  approximately $113,000 in FY 2023‐24. The total operation and maintenance expenses for the  wastewater utility are budgeted to be approximately $11.6 million in FY 2022‐23. Based on  assumed escalation of costs, the total O&M expenses are projected to increase to approximately  $15.3 million by FY 2027‐28. A summary of the O&M expenses is shown as a line item on Table 3  – 2 and detailed in Exhibit 3 of the Technical Appendix.    3.5 Projecting Capital Funding Needs  A key component in the development of the wastewater revenue requirement was to properly  and adequately fund capital improvement needs in the near‐, and long‐, term. One of the major  issues facing many utilities across the U.S. is the amount of deferred capital projects and the  funding pressure from regulatory‐related improvements. The proper and adequate funding of  capital projects is an important issue for all wastewater utilities and not just a local issue or  concern of the City. To accomplish this, the City has an adopted Capital Improvement Plan (CIP)  to address both the near‐ and long‐term needs of the wastewater utility. The City’s CIP will help  guide and prioritize capital projects over time and the capital investments that may be needed  to expand the capacity of facilities to accommodate future customers.     In general, there are three types of capital projects that the City may need to fund. These include  the following types:   Renewal and replacement projects   Growth/capacity expansion projects   Regulatory‐related projects  A renewal and replacement project is essentially a project to maintain the existing system that is  in place today. Existing facilities become worn out, obsolete, etc. The City should be investing  continuously in order to maintain the integrity of its facilities with renewal and replacement  projects. In contrast, growth / capacity expansion projects are related to providing service (i.e.,  capacity)  to  new  customers.  This  may  be  through  expansion  of  the  existing  system  or  construction of new facilities to provide service to customers within the City’s service area.  Finally, certain projects may be a function of a regulatory requirement in which the Federal or  State government mandates the need for an improvement to the system to meet regulatory  standards. Understanding these different types of capital projects is important because it may  help to explain why costs are increasing and the cost drivers for any needed rate adjustment.    Page 385 of 954    Wastewater Revenue Requirement 16   City of San Luis Obispo – Wastewater Rate Study  The way in which projects are funded may also vary by the type of capital project. For example,  renewal and replacement projects should be funded through annual rates on a “pay‐as‐you‐go  basis”. In contrast to this, growth or capacity expansion projects may be funded through the  collection of development impact fees (i.e., growth‐related charges) in which new development  pays a proportional share of the cost of improvements required as a result of their connection  (impact). Finally, regulatory projects may be funded by a variety of different means, which may  include one or more sources such as rates, long‐term debt, grants, etc.    While the above discussion appears to neatly divide capital projects into three clearly defined  categories,  the  reality  of  working  with  specific  capital  projects may be more complex. For  example, a pump may be replaced, but while being replaced, it is up‐sized to accommodate the  need for greater capacity. There are many projects that share these “joint” characteristics. At the  same time, projects may not be “replacement” related, but rather “improvement” related.    As a specific part of this Study, the City wanted to maintain an adequate level of funding as “pay‐ as‐you‐go” (rate) as part of the City’s capital funding plan to maintain the wastewater system  (e.g., renewal and replacement needs). In addition to the annual renewal and replacement  needs, the City is also making very significant upgrades to the treatment plant. As a result, there  are significant capital improvement needs over the next 10‐year period. Over the 5‐year review  period, FY 2023‐24 through FY 2027‐28, the City anticipates funding their capital infrastructure  needs of $84.2 million in reserve funding (the majority being through existing borrowed funds),  $2.8 million in grant funding, and $23.5 million in rate funding. The rate funding of capital ranges  from $7.2 million in FY 2023‐24 reducing to $2.8 million in FY 2027‐28 as long‐term debt service  is added due to the funding of the treatment plant. In conducting the Study and developing this  capital funding plan, HDR is not acting in a municipal advisory role to the City.    Provided below in Table 3 – 1 is a summary of the wastewater capital funding analysis.    Table 3 – 1  Summary of the Capital Funding Plan (000’s)    FY 2022‐23 FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27 FY 2027‐28  Total CIP $76,343 $10,212 $3,852 $8,621 $2,390 $9,102  Other Funding Sources         Operating Fund Reserves  $0   $0   $0   $0   $0   $0   Capital Fund Reserves  67,761   1,401   2,002   6,746   0   6,302   Grants  1,386   1,386   0   0   0   0   WRRF Upgrade Debt  0  0  0  0  0  0   Assumed Low Interest Loan  0   0   0   0   0   0   Additional Revenue Bonds               0                0                 0                 0                  0                  0   Total Funding Sources $69,148  $2,787  $2,002  $6,746  $0  $6,302   Rate Funded Capital  $7,195   $7,425   $1,850   $1,875   $2,390   $2,800     Page 386 of 954    Wastewater Revenue Requirement 17   City of San Luis Obispo – Wastewater Rate Study  While the total amount of capital projects may vary from year to year, the wastewater capital  funding plan has attempted to provide a consistent funding source for the replacement of  deteriorating system assets when possible. As a point of reference, the City’s annual depreciation  expense was approximately $3.6 million in FY 2021‐22. A desirable minimum funding target for  rate funded CIP is an amount equal to or greater than annual depreciation expense in order to  fund the amount of assets in the system which are annually deteriorating. In FY 2022‐23, the City  is funding through rates significantly higher than the annual depreciation expense but that  number decreases substantially in FY 2024‐25 which is due to the debt service for the WRRF  capital project. Although the funding starting in FY 2024‐25 is less than annual depreciation  expense, the investment is increased steadily over the review period until it is projected to be  $4.8 million by FY 2032‐33 (not shown in Table 3 – 1).    In  discussing  the  use  of  rate  funding  and  annual  depreciation  expense,  it  is  important  to  understand that annual depreciation expense is not the same as replacement cost. Thus, funding  an amount which exceeds the annual depreciation expense is both prudent and appropriate to  address the difference in cost between annual depreciation expense and replacement cost of an  asset. As noted, to help establish a prudent level of annual replacement funding through rates,  HDR worked with City staff to develop a funding plan for the CIP. In developing this financial plan,  HDR and the City have attempted to minimize rate impacts while funding the planned capital  projects of the City.    3.6 Projection of Debt Service  The City currently has four outstanding long‐term debt issues or annual debt service payments  with total $1.4 million in FY 2022‐23. As noted above in the capital funding plan (Table 3 – 1), the  City is not anticipated to issue any new long‐term debt to fund capital improvement projects over  the period. However, the WRRF related SRF loan was secured in 2019 but the full debt service is  not  scheduled  to  impact  the  City’s  wastewater  utility  until  FY 2024‐25.  Based  on  these  assumptions, the City is projected to have a debt service payment schedule that is estimated at  $7.1 million per year by FY 2027‐28.    3.7 Reserve Funding  The  final  component  of  the  revenue  requirement  analysis  is  reserve  funding.  This  can  be  described  as  transfers  of  revenue  to/from  reserve  funds  to  maintain  prudent  ending  fund  balances or for future funding of specific or unanticipated projects/emergencies. Additionally,  any balance of funds after the expenses are paid is maintained within the wastewater utility and  transferred to the operating fund to fund/manage cash flow variances. As will be shown, the  overall financial plan and proposed rate levels are at sufficient levels and the reserve funds are  being maintained to meet or exceed minimum target levels.   Operating Fund: The operating fund reserve primarily serves to manage cash flow of the  City’s wastewater utility. Typically, an operating reserve will have a minimum target of  between 30 and 180 days depending on the intended use and a number of other factors.  Page 387 of 954    Wastewater Revenue Requirement 18   City of San Luis Obispo – Wastewater Rate Study  For the City’s Study, a target minimum was set at 20% of O&M which  equals  approximately $2.3 million for FY 2022‐23.    Capital Fund: The capital fund reserve is used to provide funding of capital projects. The  main source of funding is through development impact fee revenues, but funds may also  be transferred to this reserve when funds are available. As the City maintains the funds  in the capital reserve, they can be utilized for capital improvement projects in order to  lessen the rate impact to the City’s wastewater customers. This is currently no minimum  target for the capital fund, however, a prudent level is at lea st an annual amount of capital  projects which would be in the $8 million to $10 million range. Over the review period,  the City’s capital fund exceeds this target.   Rate  Stabilization  Fund:  A  rate  stabilization  fund  reserve  shall  be  established  and  maintained at a level equal to approximately 5% of the annual rate revenue derived from  the  wastewater  utility.  For  FY  2022‐23  this  equates  to  $922,000.  These  funds  are  unrestricted,  but  their use  shall  be  limited  to  mitigating large or  unanticipated rate  impacts, or emergency/catastrophe situations.  3.8 Summary of the Wastewater Revenue Requirement  Given the above projections of revenues and expenses, a summary of the City’s wastewater  revenue  requirement  analysis  can  be  developed.  In  developing  the  revenue  requirement  analysis, consideration was given to the financial planning considerations of the City. Presented  below in Table 3 – 2 is a summary of the City’s wastewater revenue requirement. Detailed  exhibits of this analysis can be found in the Technical Appendix (Exhibits 1 through 5).    Table 3 ‐ 2  Summary of the Wastewater Revenue Requirements (000’s)    2022‐23 2023‐24 2024‐25 2025‐26 2026‐27 2027‐28  Revenues         Rate Revenues  $18,441   $18,589   $18,738   $18,887   $19,039   $19,191   Miscellaneous Revenues         1,609         1,874         1,864         1,840          1,827         1,802   Total Revenues  $20,050   $20,463   $20,602   $20,728   $20,865   $20,993   Expenses         Total O&M  $11,620   $12,547   $13,417   $14,259   $14,766   $15,291   Rate Funded Capital  7,195   7,425   1,850   1,875   2,390   2,800   Debt Service  1,231   1,232   6,856   6,949   6,940   6,938   Reserve Funding                4                 2                 8                 3                 4                 9   Total Revenue Requirement $20,050   $21,207   $22,131   $23,086   $24,099   $25,038   Bal./(Def.) of Funds $0  ($744) ($1,529) ($2,358) ($3,234) ($4,046)  Bal. as a % of Rate Rev. 0.0% 4.0% 8.2% 12.5% 17.0% 21.1%  Proposed Revenue Adj. 0.0% 4.0% 4.0% 4.0% 4.0% 3.5%  Add’l Rev. from Adj.  $0   $744   $1,529   $2,358   $3,234   $4,046   Total Bal. / (Def.) of Funds  $0   $0   $0   $0  $0   $0   Page 388 of 954    Wastewater Revenue Requirement 19   City of San Luis Obispo – Wastewater Rate Study    As can be seen in Table 3 ‐ 2, the revenue requirement has summed the O&M expenses, rate  funded  capital,  debt  service,  and  reserve  funding.  The  total  revenue  requirement  is  then  compared to the total sources of funds which include the rate revenues, at present rate levels,  and other miscellaneous revenues. From this comparison, a balan ce or deficiency of funds in each  year can be determined. This balance or deficiency of funds is then compared to the current level  of wastewater rate revenues to determine the level of rate adjustment needed to meet the  revenue requirement. It is important to note the “Bal. / (Def.) of Funds” row is cumulative. That  is, any adjustments in the initial years will reduce the deficiency in the later years. Over the  period, the total deficiency is projected to be $4.0 million by FY 2027‐28.    Table 3 – 2 has also included a set of proposed revenue adjustments (blue highlighted band)  which are sufficient to meet the annual revenue requirement over the projected time period,  based on the assumptions and data used within this analysis. As noted above, the proposed rate  adjustments are primarily a function of the need to adequately fund the capital improvements.  However, it is also a function of assumed inflation/escalation of operating costs over this time  period. This financial plan strengthens the City’s funding for capital infrastructure, while also  meeting  minimum  reserve  levels,  funding  annual  debt  service  payments,  and  meeting  or  exceeding legally required minimum debt service coverage ratios. If the proposed wastewater  rate adjustments are not implemented, the City will not have sufficient funding to prudently  operate and maintain the wastewater system. In addition, the City’s existing wastewater rates  are not sufficient to support the issuance of long‐term debt to fund the planned capital projects.      It is important to note that the overall revenue adjustments shown in Table 3 ‐ 2 may not reflect  the final rate adjustments, or bill impacts, incurred by the City’s individual customers as the cost  of service analysis will proportionally distribute the revenue requirement among the customer  classes. The overall revenue adjustment reflects the needed revenues for the system as a whole.  A more detailed revenue requirement is included in Exhibit 3 of the Technical Appendix.    3.9 Debt Service Coverage Ratios  When long‐term debt is issued it may have certain rate covenant s associated with the debt issue.  Currently, the City has 4 outstanding long‐term debt issuances. Additionally, as mentioned  previously, it is assumed within the capital funding plan that the City will need to issue long‐term  debt in order to fund capital improvement projects. The City will need to monitor the debt service  coverage (DSC) as the debt is incurred and for planning purposes a target debt service coverage  ratio of 1.30 is assumed. The City should strive for a coverage ratio which is greater than the  minimum. Provided in Table 3 ‐ 3 is a summary of the projected debt service coverage (DSC) ratio  calculations for the City’s wastewater utility before and after the proposed rate adjustments.     Page 389 of 954    Wastewater Revenue Requirement 20   City of San Luis Obispo – Wastewater Rate Study  Table 3 ‐ 3  Summary of the Debt Service Coverage Ratio (All Debt, w/DIF)   FY 2022‐23 FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27 FY 2027‐28  Before Rate Adjustment  6.97   6.16   1.11   1.00  0.94  0.89   After Rate Adjustment  6.97  6.70  1.33  1.33  1.40  1.46     As can be seen in Table 3 ‐ 3, with the proposed rate adjustments, the City is maintaining a strong  debt  service  coverage  ratio.  In  contrast,  should  the  City  not  implement  the  proposed  rate  revenue adjustments, the DSC ratio would fall below 1.00 in FY 2026‐27. It is prudent financial  practice to target at least 1.30 for the DSC ratio. The 1.30 DSC means that the utility, after meeting  its  O&M  expenses  has  sufficient  funds  available  to  pay  the  debt service payment. More  specifically, an amount of funding available which is 30% greater than the actual debt service  payment. With this minimum financial planning target set, Table 3 – 3 demonstrates that the City  is above this minimum threshold after the proposed rate adjustments. The City is advised to  continue to monitor revenues and expenses to maintain sufficient debt service coverage ratios.    3.10 Consultant’s Conclusions  Based on the revenue requirement analysis developed herein, HDR has recommended that the  City adjust wastewater revenues 4.0% annually in FY 2023‐24 and FY 2024‐25. HDR has reached  this conclusion for the following reasons:   Revenue adjustments are necessary to fund the City’s capital needs, of which a significant  portion is driven by the funding of substantial treatment plant improvements   Revenue adjustments are necessary to support the City’s planned issuance of long‐term  debt. Absent the proposed revenue adjustments, the City will be unable to meet overall  debt service coverage ratios and issue long‐term debt to fund necessary capital projects.   The revenue adjustments also reflect the need to fund the estimated cost impacts of  inflation or cost escalation to the operation and maintenance expenses of the wastewater  utility   The proposed revenue adjustments position the City’s wastewater utility to strengthen  its  financial  health  and  provide  long‐term  sustainable  funding levels  for  the  City’s  wastewater utility    3.11 Summary  This section of the City’s comprehensive wastewater rate study report has provided a discussion  of the City’s wastewater revenue requirement analysis. The revenue  requirement  analysis  developed a rate/revenue transition plan to support the City’s O&M and capital needs. The next  section of this report will discuss the cost of service analysis developed for the City’s wastewater  utility which is the basis for establishing cost‐based and proportional wastewater rates.      Page 390 of 954    Wastewater Cost of Service 21   City of San Luis Obispo – Wastewater Rate Study  Wastewater Cost of Service    In the previous section, the revenue requirement analysis focused on the total sources and  application  of  funds  (i.e.,  revenues  vs.  expenses)  required  to adequately  fund  the  City’s  wastewater utility. This section will provide an overview of the cost of service analysis developed  for the City’s wastewater utility.    The wastewater cost of service analysis is concerned with the proportional distribution of the  total revenue requirement among the customer classes of service (residential, multi‐family, non‐ residential) to meet the requirements of Proposition 218. The previously developed revenue  requirement analysis for FY 2023‐24 was utilized in the development of the cost of service  analysis.    4.1 Objectives of a Cost of Service  There are two primary objectives in conducting a wastewater cost of service analysis:   Proportionally distribute the City’s revenue requirement among the customer classes of  service; and   Derive average unit costs (i.e., cost‐based rates) for subsequent rate designs.  The primary objective of the cost of service analysis is the proportional manner to collect the  revenue requirement from the City’s various customer classes of service. The second rationale  for conducting a cost of service analysis is to allow for the development of proposed wastewater  rates that properly reflect the costs incurred by the City and impacts customer place on the  wastewater system. For example, a wastewater utility typically incurs costs related to flow  (wastewater volumes), strength, and customer cost components. Each of these types of costs  may be collected in a slightly different manner to allow for the development of rates that collect  costs in the same manner as they are incurred.    4.2 Determining the Customer Classes of Service  The first step in a cost of service analysis is to determine the customer classes of service.   Customers are grouped together in similar or homogenous groups based upon the type of  customer,  their  usage  characteristics,  strength  characteristics or facility requirements. The  classes of service used within the cost of service analysis were as follows:   Residential   Multi‐Family    Non‐Residential  HDR reviewed the current customer characteristics and facility requirements to determine the  classes of service, which were the City’s current customer classes (i.e., rate schedules) and are  consistent with typical industry practices.    Page 391 of 954    Wastewater Cost of Service 22   City of San Luis Obispo – Wastewater Rate Study  4.3 General Cost of Service Procedures  In  order  to  determine  the  proportional  cost  to  serve  each  customer class of service on the City’s wastewater system, a cost  of service analysis is conducted. A cost of service analysis utilizes  a three‐step approach to review costs. These steps are outlined  and discussed in Chapters 6 and 7 of the Water Environment  Federation Manual of Practice No. 27 (WEF MOP #27). These  steps  take  the  form  of functionalization, allocation,  and  distribution.  Provided  below  is  a  detailed  discussion  of  the  wastewater cost of service analysis conducted for the City, and  the specific steps taken within the analysis.    4.3.1 Functionalization of Costs  The first analytical step in the cost of service process is called  functionalization.  Functionalization is the arrangement of  expenses and asset (plant) data by major operating functions  (e.g.,  collection,  pumping,  treatment).  Within  this  Study,  the  City’s accounting records functionalized a majority of the  expenses and assets. For those costs or assets that were not fully  functionalized, HDR worked with City staff to review and  functionalize the expense or asset    4.3.2 Allocation of Costs  The second analytical task performed in a wastewater cost of  service study is the allocation of the costs. Allocation determines  why a specific expense is incurred or what type of need is being  met. The  following  cost  allocators were  used to  develop  the  City’s cost of service analysis:   Volume‐Related  Costs:  Volume‐related  costs  are  those  costs  which  tend  to  vary  with  the  total  quantity  of  wastewater collected and treated. A majority of collection  system costs are included in this component. An example  of a volume‐related cost is electricity used for pumping or  treating wastewater.   Strength‐Related Costs: Strength‐related costs are those  costs  associated  with  the  additional  handling  and  the  treatment of high “strength” wastewater. For the City’s  study,  strength  was  differentiated  between  biochemical  oxygen demand (BOD), total suspended solids (TSS), and  ammonia  (AMN).  These  constituents  represent  the  strength  factors  that  drive  the  City’s  treatment‐related  costs.  Increased  strength  levels  equate  to  increased  treatment costs for wastewater treatment systems.  Terminology of a  Wastewater Cost of Service  Analysis  Functionalization –  The  arrangement of the cost data by  functional  category  (e.g.,  collection, pumping, treatment).  Allocation –  The  assignment  of  functionalized  costs  to  cost  components  (e.g.,  volume,  strength, and customer related).  Distribution –  Distributing  the  allocated  costs  to  each  class  of  service  based  upon  each  class’s  proportional contribution to that  specific cost component.  Volume Costs – Volume‐related  costs vary with the total flow of  wastewater  (e.g.,  power  for  pumping).  Strength  Costs –  Strength‐ related  costs  refer  to  the  constituent characteristics of the  wastewater  and  the  treatment  function.  Typically,  strength‐ related costs are further defined  as  biochemical  oxygen  demand  (BOD), suspended solids (SS), and  Ammonia  (A).  Customers  may  have high level wastewater (i.e.,  greater  than  domestic  strength  characteristics), which costs more  to  treat.  Components  of  the  treatment  process  are  designed  and  sized  around  treating  wastewater strength.  Customer  Costs –  Customer‐ related  costs  vary  with  the  number  of  customers  on  the  wastewater  system,  e.g.,  billing,  collecting, and accounting costs.  Direct Assignment –  Costs  that  can  be  clearly  identified  as  belonging to a specific customer  or group of customers.  Page 392 of 954    Wastewater Cost of Service 23   City of San Luis Obispo – Wastewater Rate Study   Customer‐Related Costs: Customer‐related costs vary with the addition or deletion of a  customer or a cost which is a function of the number of customers served. Customer‐ related costs typically include the costs of billing, collecting, and accounting. Customer‐ related costs can be further defined as either actual or weighted. An actual customer cost  is not disproportionate between customers (i.e., postage for billing). In contrast, a weighted  customer  costs  have  a  disproportionate  cost  per  customer  associated  with  it  (e.g.,  wastewater sampling for strength).     Capacity‐Related Costs: The WEF MOP #27 also discusses a capacity component as an  allocation component. For the City’s Study the capacity allocation reflects the capacity  placed on the system by a customer in comparison to a residential equivalent (e.g., flow per  account in terms of the number of residential customers) and is reflected through the sizing  of the system to meet volume requirements of the system.   Revenue‐Related Costs: Some costs associated with the utility may vary with the amount  of revenue received by the utility. An example of a revenue‐related cost would be a utility  tax which is based on gross utility revenue.    The basis, or methodology, for the allocation process is outlined in the WEF MOP #27. The  methodology  provided  in  the  manual  was  then  applied  to  the  City’s  specific  and  unique  circumstances, facilities, customers, costs, and system operation to develop the appropriate  allocation approach.     4.3.3 Development of Distribution Factors  Once the allocation process is complete, and the customer groups have been defined, the  allocated costs were proportionally distributed to each customer class of service. The City’s costs  were distributed to the customer classes of service using the following distribution factors.     Volume‐Distribution Factor: Volume‐related costs are generally distributed on the basis of  contribution  to  wastewater  flows.  In  order  to  develop  this  distribution  factor,  some  knowledge of the contribution to flows must  be determined. Wastewater flows were  estimated based on billed usage and winter water consumption plus assumed I&I5 for each  class of service for the projected test period, FY 2023‐24. Winter water consumption is used  as a surrogate for wastewater flows as wastewater flows are not metered. Winter water  reasonably reflects the “indoor consumption” and the amount that is discharged into the  wastewater system. The calculation of the volume distribution factor is shown in Exhibit 6  of the Technical Appendix.   Customer  Distribution  Factor: Customer costs within the cost of service analysis are  distributed to the customer classes of service based upon their respective number of  customer accounts. Two types of customer distribution factors were developed: actual and  weighted  customer  service  and  accounting.  The  actual  customer  distribution  factor  assumes that there is no disproportionate cost associated with serving a customer (e.g.,  postage for bills is the same regardless of the size or usage of the customer) and the    5 I&I the inflow and infiltration of water into the wastewater system. This can be from rainwater, groundwater, or  other sources of water that make it into the wastewater system. Page 393 of 954    Wastewater Cost of Service 24   City of San Luis Obispo – Wastewater Rate Study  proportional distribution to each class is based on the number of accounts in each class of  service. In contrast, a weighted customer distribution factor assumes that there is some  disproportionality associated with serving different types of customers This factor attempts  to reflect the different capacity demands and costs associated with  meeting  varying  wastewater flows of customers. This difference in capacity demands is best viewed from  the perspective of the customer’s water meter. For example, there is a significant difference  in the resulting volumetric flows associated with a customer with a 6” water meter as  compared to one with a 5/8” water meter. This difference in potential capacity is reflected  within the distribution factor. The proportion or distribution of capacity demands is based  on the capacity demands the customer can place on the system based on the size of their  water meter. Exhibit 7 of the Technical Appendix provides the calculation of the customer  distribution factors.   Strength‐Distribution Factor: Strength‐related costs are distributed between BOD, TSS, and  Ammonia. These costs are distributed to each of the classes of service based upon the  estimated strength levels from industry standards as well as limited data from the City. The  strength levels in total, for each customer class of service, were utilized to calculate the  pounds removed for each constituent. Exhibit 8 in the Technical Appendix provides the  calculation of the strength‐distribution factors.   Revenue‐Related  Distribution  Factor:  The  revenue‐related  distribution  factor  was  developed from the projected rate revenues for FY 2023‐24 for each customer class of  service as developed in Exhibit 3. A summary of the revenue distribution factor is provided  in Exhibit 9 of the Technical Appendix.    The development of the distribution factors is based on generally accepted principles as outlined  in the WEF MOP #27.    4.4 Summary of the Wastewater Cost of Service Analysis  In summary, the cost of service analysis began by functionalizing the City’s wastewater assets  (infrastructure) and O&M expenses. The functionalized asset and expense accounts were then  allocated into their various cost components. Provided below is a summary of the allocation of  the City’s FY 2023‐24 test period revenue requirement using the above described methodology  and  tailoring  that  methodology  to  the  City’s  specific  facility requirements  and  operations.  Provided in Exhibits 10 and 11 of the Technical Appendix is a detailed summary of the allocation  of the City’s infrastructure and revenue requirement. Provided below in Table 4 – 1 is a summary  of the plant in service allocation.    Table 4 – 1  Summary of the Allocation of the Plant in Service  Volume BOD AMN SS AC WCMS RR  60.2%  12.4%  7.4%  12.4%  0.0%  7.6%  0.0%    Page 394 of 954    Wastewater Cost of Service 25   City of San Luis Obispo – Wastewater Rate Study  Table 4 – 1 shows the relationship of the functional categories and based on the allocated totals.  This can then be used to allocate the costs from the revenue re quirement that are shown in Table  4 – 2.    Table 4 – 2  Summary of the Allocation of the FY 2023‐24 Revenue Requirement ($000’s)  Total Volume BOD AMN SS AC WCMS RR  $19,332  $7,459  $2,436  $1,461  $2,436  $0  $5,541  $0     Based on generally accepted methodologies and approaches, and the City’s specific operating  and capital costs associated with their wastewater collection and treatment system, the City’s  revenue  requirement  of  approximately  $19.3  million  was  allocated  between  the  functional  components.    Once the total costs are allocated, they are then proportionally distributed to the customer  classes of service based on the distribution factors previously developed. The distributed costs  are then summed to develop the total distribution of costs to each customer class of service.  Provided in Table 4 – 3 is a summary of the distribution of costs to the customer classes of service.    Table 4 – 3  Summary of the Distribution of the FY 2023‐24 Revenue Requirement ($000’s)  Classes of  Service Volume BOD AMN TSS Customer RR / DA Total  Residential  $3,589   $1,127   $703   $1,129   $3,681   $0  $10,229   Multi‐Family  1,683   528   330   529   742   0  3,812   Non‐Residential           2,187            780           428            778         1,118                  0           5,291   Total $7,459   $2,436   $1,461   $2,436   $5,541   $0   $19,332     As shown in Table 4 – 2 the total revenue requirement for FY 2023‐24 has been equitably  allocated between the various cost components based on generally accepted methodologies and  the  City’s  system  characteristics.  Next,  the  individual  allocation  totals  were  distributed  proportionally to the customer groups based on the corresponding distribution factors. For  example, volume‐related costs were proportionally distributed based on each customer class’s  share of total wastewater flows. By using generally accepted me thodologies (i.e., WEF MOP #27)  and tailoring the analysis to the City’s specific system and customer characteristics, provides the  basis to meet the requirements of Proposition 218.     The total distributed costs are summed for each class of service and then compared to the current  revenues of each class of service to determine the overall change in revenues needed from each  Page 395 of 954    Wastewater Cost of Service 26   City of San Luis Obispo – Wastewater Rate Study  class of service to reflect the proportional distribution of costs. Provided below in Table 4 ‐ 4 is  the summary of the City’s wastewater cost of service analysis.    Table 4 ‐ 4  Summary of the Wastewater Cost of Service Analysis ($000)  Class of Service  Current  Rate Revenues  Distributed  Costs  $  Difference  %  Difference  Residential  $9,868   $10,229   ($361)  3.7%  Multi‐Family  3,644   3,812   (168)  4.6%  Non‐Residential           5,077           5,291           (214) 4.2%  Total $18,589  $19,332  ($744) 4.0%    The results of the cost of service analysis indicate minor cost differences between the customer  classes of service. When reviewing the results of the cost of service analysis, it is important to  understand that the results will not be “exact” each time the City updates its cost of service  analysis. This is due to changing customer wastewater characteristics, external impacts such as a  drought impacts on winter water average use, and changes over time in how the City incurs costs.    To comply with the requirements of article XII D, section 6 (b) of the California Constitution  (Proposition 218), HDR recommends that cost of service adjustments be made in accordance with  the results of the Study. To accomplish this, the distributed costs shown in the prior tables are  used to develop average unit costs (i.e., cost‐based rates) which become the proposed rates. In  this way, the proposed rates are proportional and cost‐based an d reflect the results of the Study.    Provided below in Table 4 – 5 is the development of the monthly fixed charge average unit cost  calculation. For the City, the fixed charge is the same for all customers with residential customers  assumed to have the equivalent impact as a ¾” and less meter. The equivalent meter calculation  incorporates the potential demand or capacity of each meter according to the size of the meter.  In this way, it is possible to review each customers impact on the system given a different meter  size. The costs were taken from Table 4 – 3. These unit costs then become the basis for the  proposed wastewater rates under the rate design section.    Table 4 – 5  Summary of the Fixed Charge Average Unit Costs   Total Costs  Billing  Units   Unit  Cost  Actual Customer  $0  15,884  # of meters $0.00   Weighted Customer      $5,540,962  19,584  # of equivalent meters         23.58   Total $5,540,962    $23.58   Page 396 of 954    Wastewater Cost of Service 27   City of San Luis Obispo – Wastewater Rate Study    The approach to establishing the average unit costs is similar for the variable charges, although,  the  costs  are  developed  for  each  customer  class  individually.  The  current  rate  structure  is  maintained for all customers with the variable charge as uniform volumetric rate. Table 4 – 6  shows the development of the variable charge unit cost calculation. The costs shown were  derived from Table 4 – 3 and the calculated average unit costs will become the basis for the rate  designs for the City’s customers.    Table 4 – 6  Summary of the Variable Charge Average Unit Costs    % Distribution  of Total Total Costs  Billing  Units  Unit  Cost  Residential      Volume 48.1% $3,589,169   693,440   $5.18   BOD 46.3% 1,126,999   693,440   1.63   AMN 48.1% 703,233   693,440   1.01   TSS 46.3% 1,128,885  693,440  1.63   RR 53.1% 0  693,440  0.00   DA                       0  693,440         0.00   Total  $6,548,286     $9.44   Multi‐Family      Volume 22.6% $1,682,755   325,114   $5.18   BOD 21.7% 528,385  325,114  1.63   AMN 22.6% 329,706  325,114  1.01   TSS 21.7% 529,269  325,114  1.63   RR 19.6% 0  325,114  0.00   DA                       0  325,114          0.00   Total  $3,070,115     $9.44   Non‐Residential      Volume 29.3% $2,186,778  422,493  $5.18   BOD 32.0% 780,282  422,493  1.85   AMN 29.3% 428,460  422,493  1.01   TSS 31.9% 777,510  422,493  1.84   RR 27.3% 0  422,493  0.00   DA                       0  422,493             0.00   Total  $4,173,030     $9.88     The distributed costs for each customer class of service are used to develop the proposed rates  for the test period, in this case, FY 2023‐24. The total costs are divided by the billing units (e.g.,  number of equivalent meters and water consumption in CCF), to develop average unit costs  Page 397 of 954    Wastewater Cost of Service 28   City of San Luis Obispo – Wastewater Rate Study  which become the rates. The development of the cost of service and average unit costs are  provided in Exhibit 14 of the Technical Appendix.    4.5 Consultant’s Conclusions  The results of the cost of service analysis show that minor cost differences exist, and HDR is  recommending that the City implement cost of service adjustments  and  realign  the  rate  structures at this time. This realignment is a natural progression in designing rates as the results  of the calculation may change between analyses based on customer characteristics, the manner  in which costs are incurred, system design or operation, etc. Given this the proposed rates  presented in the next section of this report will reflect the results of the cost of service analysis  and specifically the average unit costs developed in Tables 4 ‐ 5 and 4 ‐ 6.    4.6 Summary  This section of the report has provided a summary of the cost of service analysis developed for  the City’s wastewater utility. This analysis was prepared using generally accepted cost of service  methodologies, techniques and principles along with the City’s specific costs, and customer and  system characteristics, to meet the requirements of Proposition 218. The next section of the  report will review the present and proposed wastewater rates for the City.      Page 398 of 954    Wastewater Rate Design 29   City of San Luis Obispo – Wastewater Rate Study  Wastewater Rate Design      5.1 Introduction  The third and final step of the City’s wastewater rate study is the design of proposed rates. The  rates are designed to collect a specific level of revenues, based on the results of the revenue  requirement and cost of service analyses. In reviewing the City’s rates, consideration is given to  both the level of the rates and the structure of the rates.    5.2 Rate Design Criteria and Considerations  Prudent rate administration dictates that several criteria must be considered when setting utility  rates. Some of these rate design criteria are listed below:   Rates which are easy to understand from the customer’s perspective   Rates which are easy for the utility to administer   Consideration of the customer’s ability to pay   Continuity, over time, of the rate making philosophy   Policy considerations (encourage efficient use, economic development, etc.)   Provide revenue stability from month to month and year to year   Promote efficient allocation of the resource   Equitable and non‐discriminatory (cost‐based)   Compliance with State law  It is important that the City provide its customers with a prop er price signal as to what their usage  or volumetric contributions are costing. This goal may be approached through rate level and  structure. When developing the proposed rate designs, all the above‐listed criteria can be taken  into consideration. However, it should be noted that it is difficult, if not impossible, to design a  rate that meets all the goals and objectives listed above. For example, it may be difficult to design  a rate that takes into consideration customers’ ability to pay, and one which is cost‐based. In  designing rates, there are always trade‐offs between these various  goals  and  objectives.  However, Proposition 218 requires the implementation of proportional rates as developed in the  cost of service analysis (i.e., average unit costs) as such, the above goals and objectives must be  considered as part of the development of the cost of service analysis.    5.3 Development of Cost‐Based Wastewater Rates  As mentioned, developing cost‐based and proportional rates is of paramount importance in  developing the City’s proposed wastewater rates. While always a key consideration in developing  rates,  meeting  the  legal  requirements,  and  documenting  the  steps  taken  to  meet  the  requirements, has been in the forefront with the recent legal challenges in the State of California  on utility rates. Given this, the development of the City’s proposed wastewater rates have been  developed to meet the legal requirements of California Constitution Article XIII D, Section 6  (Article XIII D). A key component of Article XIII D is the development of rates which reflect the  Page 399 of 954    Wastewater Rate Design 30   City of San Luis Obispo – Wastewater Rate Study  cost of providing service and are proportionally distributed among the various customer classes  of service and the customers within each class. HDR would point out that there is no single  methodology for proportionally distributing costs to the various customer groups. The Water  Environment Federation Manual of Practice #27 (WEF MOP #27) pro vides various methodologies  which may be used to establish cost‐based wastewater rates. Article XIII D is not prescriptive and  does not provide a specific methodology for establishing rates. Given that, HDR developed the  City’s proposed wastewater rates based on generally accepted rate setting methodologies to  meet the requirements of Article XIII D.    HDR is of the opinion that the proposed wastewater rates meet the legal requirements of Article  XIII D. HDR reaches this conclusion based upon the following:     The revenue derived from wastewater rates does not exceed the funds required to provide  the property‐related service (i.e., wastewater service). The proposed rates are designed to  collect the overall revenue requirement of the City’s wastewater system.    The revenues derived from wastewater rates shall not be used for any purpose other than  that for which the fee or charge is imposed. The revenues derived from the City’s wastewater  rates are used exclusively to operate and maintain the City’s wastewater system.   The amount of a fee or charge imposed upon a parcel or person as an incident of property  ownership shall not exceed the proportional costs of the service attributable to the parcel.  The cost of service section of this report focused exclusively on the issue of proportional  assignment of costs to customer classes of service. The proposed rates have appropriately  grouped  customers  into  customer classes  of  service  (residential,  multi‐family,  non‐ residential) that reflect the varying consumption patterns and system requirements (i.e., the  benefits they receive from and burdens they place on the system) of each customer class of  service.  The  grouping  of  customers  and  rates  into  these  classes  of  service  creates  the  proportionality expected under Article XIII D by having differing rates by customer classes of  service which reflect both the level of revenue to be collected by the utility, and the manner  in which these costs are incurred and proportionally assigned to customer classes of service  and customers within each class of service based upon their proportional impacts.     5.4 Overview of the Current Wastewater Rate Structure   It is important to understand that each customer class has a separate rate given the different  characteristics as outlined in the cost of service analysis. All the City’s customers have the same  base fixed charge which is ¾” and less for residential customers then multi‐family and non‐ residential customers are charged based on their water meter size to reflect the potential  volumetric flows on the wastewater system. The larger meters are ratioed based on the AWWA  meter weightings on a ¾” meter basis.     Page 400 of 954    Wastewater Rate Design 31   City of San Luis Obispo – Wastewater Rate Study  5.5 Development of the Proposed Wastewater Rates   After discussion with City staff, and reviewing the customer characteristics, no rate structure  changes are recommended at this time. However, it is important to note that the volumetric  charges are based on revised strength assumptions which distribute costs based on assumed  wastewater strength which is higher for non‐residential customers and results in an increased  proportional  distribution.  The  proposed  wastewater  rates  are  based  on  the  unit  costs  as  developed in the cost of service analysis and shown in Table 4 ‐ 5 and Table 4 ‐ 6. As noted, the  proposed wastewater rates are based on the results of the overall revenue needs (revenue  requirement) and the proportional distribution of costs (cost of service results). Provided below  in Table 5 – 1 is a summary of the current and proposed wastewater rates. As a note, the rates  are implemented at the start of the fiscal year, or July 1 of each year.     Table 5 – 1  Summary of the Present and Proposed Wastewater Rates   Present  Rates FY 2023‐24 FY 2024‐25  Fixed Charge     3/4" or Less (Residential)  $21.89   $23.58   $24.52   1"  36.55   39.37   40.95   1.5"  72.86   78.51   81.65   2"  116.63   125.67   130.70   3"  218.83   235.78   245.21   4"  364.78   393.04   408.76   6"  729.34   785.85   817.28   8"  1,166.99   1,257.40   1,307.70   10"  1,677.72   1,807.71   1,880.02   Variable Charge     Residential  $9.19   $9.44   $9.82   Multi‐Family  9.19   9.44   9.82   Non‐Residential  9.19   9.88   10.27     5.6 Summary  The City’s proposed wastewater rates are contemporary in design and reflect the rate structures  used by other similar utilities in California, both locally and statewide. Based on the City’s  constraints  and  characteristics,  the  proposed  sewer  rates  appropriately reflect the cost to  provide service and are cost‐based and proportional to the City’s customers. Full and complete  technical appendices of the development of the City’s comprehensive wastewater rate study and  the proposed rate adjustments can be found in appendices of this report.            Page 401 of 954    Technical Appendix    City of San Luis Obispo – Wastewater Rate Study  Technical Appendix                      Page 402 of 954 R ______ RESOLUTION NO. _____ (2023 SERIES) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS OBISPO, CALIFORNIA, ESTABLISHING THE SEWER SERVICE RATES FOR FINANCIAL PLAN 2023-25 WHEREAS, it is the policy of the City of San Luis Obispo to review enterprise fund rates on an ongoing basis and to adjust them as required to ensure that they remain equitable and adequate to fully cover the cost of providing services; and WHEREAS, a comprehensive sewer rate study was completed in April 2023 by HDR Engineering, Inc. including analysis of Sewer Fund operating, capital, and debt service needs for fiscal years 2023-24 and 2024-25; and WHEREAS, on May 16, 2023, the City Council reviewed preliminary sewer rates based on updated revenue and expenditure information necessary to meet system operating, capital, and debt service requirements; and WHEREAS, 27,175 notices regarding the proposed rates were sent out in April 2023 in compliance with Proposition 218 requirements; and WHEREAS, a public hearing was properly noticed and held on June 6, 2023; 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. Sewer Rates. The sewer rates as set forth in Exhibit A are hereby adopted, establishing sewer rates effective July 1, 2023 and July 1, 2024. The cost of service does not exceed the proportional cost of services provided to the correspondence customer parcel and the revenues derived from the fees will be used for the provision of sewer services. SECTION 2. California Environmental Quality Act. Modification of rates and charges by public agencies is statutorily exempt from the California Environmental Quality Act (CEQA) under Public Resources Code 21083 and 21080(b)(8) and State CEQA Guidelines Section 15273 (Rates, Tolls, Fares, and Charges) because the change in rates and charges is for the purpose of: a) Meeting operating expenses; b) Purchasing or leasing supplies, equipment, or materials; c) Meeting financial reserve needs and requirements; d) Obtaining funds for capital projects necessary to maintain service within existing service areas; and Page 403 of 954 Resolution No. _____ (2023 Series) Page 2 R ______ e) Obtaining funds necessary to maintain such intra -city transfers as authorized by City Charter. The change in fees is not intended to fund expansion of capital projects not ot herwise evaluated under CEQA. Therefore, no environmental review is required for this item. SECTION 3. Resolution No. 11257 (2021 Series) is hereby rescinded effective 11:59 p.m. June 30, 2023. Upon motion of Council Member ___________, seconded by Counc il Member ___________, and on the following roll call vote: AYES: NOES: ABSENT: The foregoing resolution was adopted this _____ day of _______________ 20 23. ___________________________ Mayor Erica A. Stewart ATTEST: ______________________ Teresa Purrington City Clerk APPROVED AS TO FORM: ______________________ J. Christine Dietrick City Attorney IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of San Luis Obispo, California, on ______________________. ___________________________ Teresa Purrington City Clerk Page 404 of 954 Resolution No. _____ (2023 Series) Page 3 R ______ EXHIBIT A: 2023-25 SEWER RATES Usage (per unit cost) Proposed Rates Effective July 1, 2023 Proposed Rates Effective July 1, 2024 Single Family and Multi- Family Residential Per Unit Cost (Up to Sewer Cap) $9.44 $9.82 Non-Residential Per Unit Cost (For all Water Consumption) $9.88 $10.27 Base Fees Proposed Rates Effective July 1, 2023 Proposed Rates Effective July 1, 2024 Single Family Residential Monthly Base Fee $23.58 $24.52 Multi-Family and Non-Residential by Water Meter Size 0.75-inch or less meter $23.58 $24.52 1-inch meter $39.37 $40.95 1.5-inch meter $78.51 $81.65 2-inch meter $125.67 $130.70 3-inch meter $235.78 $245.21 4-inch meter $393.04 $408.76 6-inch meter $785.85 $817.28 8-inch meter $1,257.40 $1,307.70 10-inch meter $1,807.71 $1,880.02 Page 405 of 954 Page 406 of 954 879 Morro Street, San Luis Obispo, CA 93401 The protest form provided below is your official protest form. This form can be mailed or personally delivered to the City of San Luis Obispo, City Clerk Office, 990 Palm Street, San Luis Obispo, CA 93401, or personally delivered to the City Clerk at the noticed hearing prior to close of the hearing. For owners of multiple properties, additional protest forms are available at the City Clerk Office. If the City timely receives (prior to close of the noticed public hearing) written protests to the proposed rates or rate in excess of 50 percent of the parcels receiving water and/or sewer services from the City, City Council will not adopt the proposed rates or rate. Only one protest per parcel will be counted. Mailed or delivered protests received after the close of the noticed public hearing are not valid and won’t be counted, even if postmarked prior to the date of the noticed hearing. 1. Only the property owner on record of a parcel subject to the proposed rate increase or any tenant directly liable for payment of water and sewer service fees (i.e. customer of record) may protest the proposed rate increases. 2. The protest must be in writing. 3. The protest must be submitted to and received by the City Clerk prior to the close of the public hearing that is the subject of this Notice that will begin at 5:30 p.m. on Tuesday, June 6, 2023. Written protests must be mailed or personally delivered to the City of San Luis Obispo, City Clerk Office, 990 Palm Street, San Luis Obispo, CA 93401, or personally delivered to the City Clerk at the noticed hearing prior to close of the hearing. Protests submitted orally or by email, fax, or text will not be valid and will not be counted. 4. The written protest must state that the signer opposes the proposed increase in water rates, sewer rates, or both. If a written protest form is used, the box(es) identifying that you are protesting the water and/or sewer rates must be checked. 5. The written protest must contain the service address. 6. The protest must be signed by either the account holder or the property owner of the service address. Para acceder este aviso en español, por favor visite www.slocity.org/waterandsewerrates. FOR PROPOSED RATE INCREASES FOR WATER AND SEWER SERVICES This notice is provided to all property owners and customers who currently receive water and sewer services from the City of San Luis Obispo. The San Luis Obispo City Council will be holding public hearings to consider proposed increases to water and sewer rates as further described in this notice. The hearings will be held on: DATE: June 6, 2023 TIME: 5:30 PM PLACE: City of San Luis Obispo, Council Chambers 990 Palm Street, San Luis Obispo, CA 93401 The public hearings will cover proposed rate increases over two years (one increase to take effect from July 1, 2023 to June 30, 2024, and one increase to take effect from July 1, 2024 to June 30, 2025) for water and sewer services provided to users by the City of San Luis Obispo. If adopted, the proposed rate increases will become effective on July 1, 2023 and on July 1, 2024, respectively. In November 1996, California voters approved Proposition 218, which added Article XIII D to the California Constitution to regulate the imposition of assessments, fees, and charges imposed by local governments. As a result, California agencies must comply with the requirements of California Constitution Article XIII D when setting utility rates. One provision requires an agency to hold a noticed public hearing on proposed utility rate increases, to be held not less than 45 days after notice of the hearing is mailed to each recorded owner of each identified parcel upon which the proposed rates will be imposed, and that rates not be increased if a majority of affected parcels protest the proposed increased rates in writing. Please see the last page of this notice regarding the protest process. The City’s records indicate that you are an account holder and/or owner of a parcel receiving water and sewer services from the City of San Luis Obispo. As an account holder and/or owner of an identified parcel, you have the right to participate in the City’s rate setting process and, if you choose, to submit a written protest to the proposed increase(s) in rates. The City’s water and sewer operations rely on rate revenue to pay for operation, maintenance, and replacement of public water and sewer infrastructure, and debt service. General funds (such as property tax or sales tax) do not support these essential services. Rates for both water and sewer service support maintaining and replacing critical infrastructure, meeting public health regulations, and purchasing and maintaining necessary equipment. Water rates pay for all costs associated with bringing water from surface water reservoirs to the City’s water treatment plant and distributing drinking water to approximately 16,400 service connections. Sewer rates pay for all costs associated with the conveyance of wastewater from each connection to the Water Resource Recovery Facility where the wastewater is treated and valuable resources, such as energy, recycled water, and compost are recovered. Pursuant to California Constitution Article XIII D, the City may not collect more revenue from water and sewer charges than is necessary to recover the costs of providing water and sewer services, and may not use collected revenues for any purpose other than that for which the fee or charge was imposed. Proposed Water and/or Sewer Rate Protest Form Name (please print): _______________________ Date: ____________ Service Address (please print): ______________________________________________ □ I am protesting the proposed Sewer Rate (check the box) □ I am protesting the proposed Water Rate (check the box) ______________________________ □ Property Owner □ Account Holder Signature This Notice of Public Hearing provides information about proposed increases to the City’s water and sewer rates pursuant to the requirements of California Constitution Article XIII (commonly referred to as Proposition 218). This Notice provides information on (1) the amount of the proposed rates to be imposed, (2) the reasons for the rate adjustments, (3) how water and sewer rates are calculated, (4) how customers can receive more information on the effect of the proposed changes to their water and sewer bills, and (5) how to file a protest against the proposed rate increases. Para acceder este aviso en español, por favor visite www.slocity.org/waterandsewerrates. Page 407 of 954 1. One Unit = 748 gallons 2. Current rates effective July 1, 2022 1. One Unit = 748 gallons 2. Current rates effective July 1, 2022 3. Water System Access Charge applies where the city provides fire protection only to businesses that utilize a private well for domestic purposes The proposed water and sewer rate structures recognize different customer classes and their proportionate costs associated with the system. To derive the proportionality, the City completed a comprehensive Cost of Services Study in 2023. Based on the analysis, the water rates are proposed to increase revenues by 8.5 percent in 2023-24 and 7.5 percent in 2024-25. The sewer rates are proposed to increase revenues by 4 percent in both 2023-24 and 2024-25. If approved, the proposed water and sewer rates would become effective on July 1 of each fiscal year. Proposed increases for specific customer classes are shown in the tables below. While most operations have not changed substantially, cost of commodities and support services related to water and sewer services have increased significantly over the past two years. Some of the primary drivers of increased costs of operations are: xIncrease in construction costs for replacement of utility assets like aging water and wastewater pipelines and treatment plants xIncrease in electricity costs related to the treatment and conveyance of water and wastewater xCost of salaries and benefits to remain competitive in the recruitment and retention of qualified and licensed personnel xIncrease in chemical costs for the treatment of water and wastewater These costs are essential for high quality water and wastewater services that are compliant with State and Federal regulations. Usage (per unit cost) Current Rates Proposed Rates Effective July 1, 2023 Proposed Rates Effective July 1, 2024 Single Family Residential Tier 1: 0 to 5 units $6.90 $7.94 $8.54 Tier 2: 6 to 12 units $8.04 $9.16 $9.84 Tier 3: 13+ units $14.74 $15.79 $16.97 Multi-Family, Non-Residential, and Landscape Irrigation Multi-Family $7.88 $8.91 $9.58 Non-Residential $9.57 $9.43 $10.14 Landscape Irrigation $11.73 $9.63 $10.35 Base Fees Current Rates Proposed Rates Effective July 1, 2023 Proposed Rates Effective July 1, 2024 Single-Family Residential Monthly Base Fee $24.12 $28.15 $30.25 Multi-Family, Non-Residential, and Landscape Irrigation by Water Meter Size 0.75-inch or less meter $24.12 $28.15 $30.25 1-inch meter $40.28 $47.00 $50.50 1.5-inch meter $80.38 $93.75 $100.80 2-inch meter $128.61 $150.05 $161.30 3-inch meter $241.31 $281.50 $302.60 4-inch meter $402.24 $469.25 $504.45 6-inch meter $804.30 $938.25 $1,008.60 8-inch meter $1,286.92 $1,501.25 $1,613.85 Water System Access Charge $93.02 $100.93 $108.50 For single-family and multi-family residential customers, a winter water use average is the three-month average of water used during the December, January, and February billing periods. This is also referred to as a “sewer cap” and is the basis of the usage portion of the customer’s monthly sewer charges. For non-residential customers, all “usage” is based on monthly water consumption. For more on how sewer cap is calculated, visit www.slocity.org/ub and click on “Sewer Cap Info”. Usage (per unit cost) Current Rates Proposed Rates Effective July 1, 2023 Proposed RatesEffective July 1, 2024 Single-Family and Multi-Family Residential Per Unit Cost (Up to Sewer Cap) $9.19 $9.44 $9.82 Non-Residential Per Unit Costs (for All Water Consumption) $9.19 $9.88 $10.27 Base Fees Current Rates Proposed Rates Effective July 1, 2023 Proposed Rates Effective July 1, 2024 Single-Family Residential Monthly Base Fee $21.89 $23.58 $24.52 Multi-Family and Non-Residential by Water Meter Size 0.75-inch or less meter $21.89 $23.58 $24.52 1-inch meter $36.55 $39.37 $40.95 1.5-inch meter $72.86 $78.51 $81.65 2-inch meter $116.63 $125.67 $130.70 3-inch meter $218.83 $235.78 $245.21 4-inch meter $364.78 $393.04 $408.76 6-inch meter $729.34 $785.85 $817.28 8-inch meter $1,166.99 $1,257.40 $1,307.70 10-inch meter $1,677.72 $1,807.71 $1,880.02 Under the proposed rate changes, a typical single-family home using six units of water per month can expect the water portion of their monthly bill to increase from $66.66 to $77.01 in July 2023, and to $82.79 in July 2024. A typical single family home with a sewer cap of five units can expect the sewer portion of their monthly bill to increase from $67.84 to $70.78 in July 2023, and to $73.62 in July 2024. For information on financial assistance programs, please visit https://www.slocity.org/cap. To calculate how the proposed water and sewer rates affect your bill, visit www.slocity.org/waterservice and click on “Calculate My Bill”. If you keep your monthly water and sewer bill, you can look back at the units of water used and your residential sewer cap to determine how the proposed rate will impact your bill. Look up your bill online by logging into your online payment portal at www.slocity.org/paywaterbill. Please call the City of San Luis Obispo Utilities Department at 805-781-7133 for assistance.Average Monthly Residential Bill Current Rates Proposed Rates Effective July 1, 2023 Proposed RatesEffective July 1, 2024 Water (base fee + six units) $66.66 $77.01 $82.79 Sewer (base fee + five units) $67.84 $70.78 $73.62 Total Monthly Bill $134.50 $147.79 $156.41 2 1 1 2 3 Page 408 of 954 1010 Marsh St., San Luis C (805) 546-8208 . FAX (£ PROOF OF PUBLICATION (2015.5 C.C.P.) STATE OF CALIFORNIA, County of San Luis Obispo, I am a citizen of the United States and a resident of the county aforesaid; I am over the age of eighteen years, and not a party interested in the above entitled matter. I am the principal clerk of the printer of the New Times, a newspaper of general circulation, printed and published weekly in the City of San Luis Obispo, County of San Luis Obispo, and which has been adjudged a newspaper of general circulation by the Superior Court of the County of San Luis Obispo, State of California, under the date of February 5,1993, Case number CV72789: that notice of which the annexed is a printed copy (set in type not smaller than nonpareil), has been published in each regular and entire issue of said newspaper and not in any supplement thereof on the following dates, to -wit: (t in the year 2023. I certify (or declare) under the the penalty of perjury that the foregoing is true and correct. Dated at San Luis Obispo ,�Calif _oK�ia, this day Zj of , 2023. n u Patricia Horton, New Times Legals Prool SAN LUIS OBISPO CITY COUNCIL NOTICE OF PUBLIC HEARING The San Luis Obispo City Council invites all interested persons to participate in a public meeting on Tuesday, June 6, 2023, at 530 p.m. in the Council Chambers at City Hall, 990 Palm Street San Luis Obispo. Meetings can be viewed on Government Access Channel 20 or streamed live from the City's YouTube Channel at httoJiyoutube.slu.ciri. Public comment prior to the start of the meeting, may be submitted in writing via U.S. Mail delivered to the City Clerk's office at 990 Palm Street San Luis Obispo, CA 93401 or by email to emailcouncil®slocity ore PUBLIC HEARING ITEM: • 2023-24 AND 2024-25 WATER RATE ADOPTION A public hearing to consider adopting a Resolution armed, "A Resolution of the Council of the City of Son Luis Obispo, California, establishing Water Rates for Fiscal Years 2023-24 and 2024-25." On April 17, 2023, all property owners and customers of record will be mailed a notice of the proposed rate, including the amount, the basis for calculation, the reason for the rate, and a form to protest the proposed water rates, as required under Proposition 218. Signed protests must be received by the City Clerk, 990 Palm Street San Luis Obispo CA 93401, at or before the done of the protest hearing (June 6, 2023 at 5.30 p.m.l. For more information, please contact the Cdy's Utilities Department at f805) 781-7133 or by email atub@slocity.org. • 202344 AND M4-25 SEWER RATE ADOPTION A public hearing to consider adopting a Resolution entitled, "A Resolution of the Council of the City of San Luis Obispo, California, establishing Sewer Rates for Fiscal Years 2023-24 and 2024-25." On April 17, 2023, all property owners and customers of record will be mailed a notice of the proposed rate, including the amount the basis for calculation, the reason for the rate, and a form to protest the proposed sewer rates, as required under Proposition 218. Signed protests must be received by the City Clerk, 990 Palm Street San Luis Obispo CA 93401, at or before the time of the protest hearing (June 6, 2023 at 5:30 p.m.l. For more information, please contact the Cify's Utilities Department at (8051781-7133 or by email atub®slocityorg. The City Council may also discuss other hearings or business items before or after the items listed above. If you challenge the proposed action in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the CityCouncil at or priorto, the public hearing. Council Agenda Reports for this meeting will be available for review one week in advance of the meeting date on the Citys website, under the Public Meeting Agendas web page: httos'llvaww slocily ore/ government/mavor-and-city-counciUaeendas-and- minutes. Please call the City Clerk's Office at(805)781- 7114 for more information. The City Council meeting will be televised live on Charter Cable Channel 20 and live streaming on the City's YouTube channel hW youtube slc city. Teresa Purrington City Clerk Cfry of San Luis Obispo April 13, 2023 1010 Marsh St., San Luis Ok (805) 546-8208 . FAX (8l PROOF OF PUBLICATION (2015.5 C.C.P.) STATE OF CALIFORNIA, County of San Luis Obispo, I am a citizen of the United States and a resident of the county aforesaid; I am over the age of eighteen years, and not a party interested in the above entitled matter. I am the principal clerk of the printer of the New Times, a newspaper of general circulation, printed and published weekly in the City of San Luis Obispo, County of San Luis Obispo, and which has been adjudged a newspaper of general circulation by the Superior Court of the County of San Luis Obispo, State of California, under the date of February 5, 1993, Case number CV72789: that notice of which the annexed is a printed copy (set in type not smaller than nonpareil), has been published in each regular and entire issue of said newspaper and not in any supplement thereof on the following dates, to -wit: in the year 2023, I certify (or declare) under the the penalty of perjury that the foregoing is true and correct. Dated at San Luis Obispo, CAmdor ia, this day 1%14 222 �_of/ 1 2023. Patricia Horton, New Times Legals Proof SAN LUIS OBISPO CITY COUNCIL NOTICE Of PUBLIC HEARING The San Luis Obispo City Council invites all interested persons to participate in a public meeting on Tuesday, June 6, 2023, at 5:30 p.m. in the Council Chambers at City Hall, 990 Palm Street San Luis Obispo. Meetings can be viewed on Government Access Channel 20 or streamed live from the City's YouTube Channel at hhap:llvoutuhe.slo.ciw. Public comment prior to the start of the meeting, may be submitted in writing. via U.S. Mail delivered to the City Clerk's office at 990 Palm Street San Luis Obispo, CA 93401 or by email to emailcouncil®slocitvorg. • 2OM-24 AND 2024.25 WATER RATE ADOPTION A public hearing to consider adopting a Resolution entitled, "A Resolution of the Council of the City of San Luis Obispo, California, establishing Water Rates for Fiscal Years 2023-24 and 2024-25." On April 17, 2023, all property owners and customers of record will be mailed a notice of the proposed rate, including the amount the basis for calculation, the reason for the rate, and a form to protest the proposed water rates, as required under Proposition 218. Signed protests must be received by the City Clerk, 990 Palm Street San Luis Obispo CA 93401, at or before the time of the protest hearing (June 6, 2023 at 5:30 p.m.). For more information, please contact the City's Utilities Department at (805) 781-7133 or by email at ub®slocityarg. • 2023.24 AND 2024.25 SEWER RATE ADOPTION A public hearing to consider adopting a Resolution emitted, "A Resolution of the Council of the City of San Luis Obispo, California, establishing Sewer Rates for Fiscal Years 2023-24 and 2024-25." On April 17, 2023, all property owners and customers of record will be mailed a notice of the proposed ram, including the amount the basis for calculation, the reason for the rate, and a form to protest the proposed sewer rates, as required under Proposition 218. Signed protests must be received by the City Clerk, 990 Palm Street San Luis Obispo CA 93401, at or before the time of the protest hearing (June 6, 2023 at 5:30 p.m.). For more information, please contact the Cdys UVIntes Department at (805) 781-7133 or by email atub@slocity.org. The City Council may also discuss other hearings or business items before or after the items listed above. If you challenge the proposed action in court you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the City Council at or prior to, the public hearing. Council Agenda Reports for this meeting will be available for review one week in advance of the meeting date on the City's website, under the Public Meeting Agendas web page: httur/hwwv.sloc' org( oovernme ntimavor-and-city-c o u n c illa ge ndas-and- minutes. Please call the CityClerk's Office at(805) 781- 7114 for more information. The City Council meeting will be televised live on Charter Cable Channel 20 and live streaming on the City's YouTube channel Ifs voutube.slo.city. Teresa Purrington City Clerk City of San Luis Obispo May 25, 2023 Public Hearing for Proposed Water and Sewer Rates Legal Requirements Questions Timeline Protest Count Rate Setting City Council Presentation –June 6, 2023 Public Hearing for Proposed Water and Sewer Rates Proposition 218 Other Requirements Main Point:Proposed rates were developed to be compliant with Prop 218, the City Municipal Code, the City Charter, and the City’s Financial Plan. Legal notification 45 days prior to public hearing 27,175 notices mailed Rates shall not be increased if a majority of affected parcels protest the increase 50% +1 16,528 active water accounts (8,265 for a successful protest) 15,987 active sewer accounts (7,994 for a successful protest) Rates must be established based on proportional cost of providing services Legal Requirements Questions Timeline Protest Count Rate Setting Public Hearing for Proposed Water and Sewer Rates Proposition 218 Other Requirements Main Point:Proposed rates were developed to be compliant with Prop 218, the City Municipal Code, the City Charter, and the City’s Financial Plan. City Council Rate Structure Goal Prioritization City Council Water and Wastewater Rate Structure Study Session August 15, 2017 1 Revenue Stability and Predictability 2 Discourage Wasteful Use 3 Stability and Predictability of Rates 4 Fair Allocation of Total Costs of Service Among Customer Classes 5 Reflect all Present and Future Costs Questions Timeline Protest Count Rate Setting Legal Requirements Public Hearing for Proposed Water and Sewer Rates Revenue Requirements Cost of Service Rate Design Main Point:The Rate Revenue Requirement Study determines how much additional rate revenues are needed to support operating and capital expenses. Fiscal Year Water Revenue Requirement Sewer Revenue Requirement 2023-24 Proposed +8.5%+4.0% 2024-25 Proposed +7.5%+4.0% 2025-26 Forecasted +7.5%+4.0% 2026-27 Forecasted +4.5%+4.0% 2027-28 Forecasted +4.5%+3.5% Legal Requirements Questions Timeline Protest Count Rate Setting Public Hearing for Proposed Water and Sewer Rates Revenue Requirements Cost of Service Rate Design Main Point:The cost of service study takes water and sewer use characteristics of different customer classes to establish the cost of delivering services to those customers. +14.13% +13.41% +4.62% -15.62% $(2,000) $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 Residential Multi-Family Non-Residential Irrigation Water Cost of Service (in thousands) Revenues vs Distributed Costs (FY23-24 forecast) Revenues Distributed Costs +3.66% +4.61% +4.22% $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 Residential Multi-Family Non-Residential Sewer Cost of Service (in thousands) Revenues vs Distributed Costs (FY23-24 forecast) Revenues Distributed Costs Legal Requirements Questions Timeline Protest Count Rate Setting Public Hearing for Proposed Water and Sewer Rates Revenue Requirements Cost of Service Rate Design Main Point:The rate design considers legal requirements, findings from revenue requirement and cost of service analyses, and organizational goals to determine a rate structure. Based on the results of the rate analysis, the rate structure is proposed to remain the same, but be adjusted to meet revenue needs and proportionality requirements. Average Monthly Residential Bill Current Rate Proposed Rate Effective July 1, 2023 Proposed Rate Effective July 1, 2024 Water (base fee + 6 units) $66.66 $77.01 $82.79 Sewer (base fee + 5 units) $67.84 $70.78 $73.62 Total Monthly Bill $134.50 $147.79 $156.41 Legal Requirements Questions Timeline Protest Count Rate Setting Public Hearing for Proposed Water and Sewer Rates October 2022 April 2023 May 2023 June 2023 1.Comprehensive Water and Sewer Rate Studies begin Legal Requirements Questions Timeline Protest Count Rate Setting Public Hearing for Proposed Water and Sewer Rates October 2022 April 2023 May 2023 June 2023 1.Finalize Comprehensive Water and Sewer Rate Studies 2.Proposition 218 Notices are mailed 3.Strategic Budget Direction Legal Requirements Questions Protest Count Rate Setting Timeline Public Hearing for Proposed Water and Sewer Rates October 2022 April 2023 May 2023 June 2023 1.Social media advertisements 2.Water Supply and Rate Updates presented to Council 3.Community forum on water and sewer rates is conducted 4.Staff is interviewed on local radio stations Legal Requirements Questions Protest Count Rate Setting Timeline Public Hearing for Proposed Water and Sewer Rates October 2022 April 2023 May 2023 June 2023 1.Public Hearing for Proposed Water and Sewer Rates 2.Continued advertisement of the customer assistance programs www.slocity.org/cap Legal Requirements Questions Protest Count Rate Setting Timeline Public Hearing for Proposed Water and Sewer Rates If reservoirs are full, why are rate increases being proposed? Main Point:Unfortunately, increased rainfall does not equate to reduced costs. More than 85% of the costs to provide water and sewer services are fixed. And macroeconomic supply chain issues and inflation have had significant impacts on the cost of delivering water and sewer services. 83%89% 17%11% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 601-Water Fund 602-Sewer Fund FY23-24 Fixed vs Variable Operating Costs Fixed Variable Legal Requirements Questions Timeline Protest Count Rate Setting Public Hearing for Proposed Water and Sewer Rates Why aren’t rates structured to more aggressively penalize excessive water use? Main Point: Proposition 218 requires that rates must not exceed the proportional cost of delivering services. Legal Requirements Timeline Protest Count Rate Setting $36.09 $95.33 $179.34 $- $20.00 $40.00 $60.00 $80.00 $100.00 $120.00 $140.00 $160.00 $180.00 $200.00 $- $5.00 $10.00 $15.00 $20.00 $25.00 $30.00 $35.00 $40.00 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Bill amount$/unitUnits Used FY23-24 Cost Per Unit vs Bill Amount Single Family Residential Cost per unit Total Bill Questions Public Hearing for Proposed Water and Sewer Rates What are driving proposed rate increases? Chemicals Electricity Construction Inflation The Utilities Department estimates that it will spend $300,000 more on chemicals in FY23-24 than FY21-22. Chemical FY21-22 Contract FY22-23 Contract FY23-24 Contract % increase from FY21-22 to FY23-24 Alum $336/ton $450/ton $491/ton 46% Fluoride $1,760/ton $3,211/ton $3,016/ton 71% Sodium Hydroxide $0.76/gallon $1.28/gallon $1.34/gallon 76% Polymer $0.60/lb $0.95/lb $1.06/lb 77% Chlorine $1.19/gallon $1.43/gallon $2.46/gallon 107% Legal Requirements Timeline Protest Count Rate Setting Questions Public Hearing for Proposed Water and Sewer Rates Chemicals Electricity Construction Inflation It is anticipated that electricity will cost Utilities $1.5 million more in FY23-24 than FY21-22. 53%54%56%57% 18%16% 19%20% 27% 28% 23% 22% $2,922,000 $3,353,000 $4,462,000 $4,816,000 FY21-22 FY22-23 FY23-24 FY24-25 Electricity Costs Raw Water Delivery Water Treatment Wastewater Treatment Other What are driving proposed rate increases?Legal Requirements Timeline Protest Count Rate Setting Questions Public Hearing for Proposed Water and Sewer Rates Chemicals Electricity Construction Inflation California Construction Cost Index 7102 CCCI February 2021 9166 CCCI February 2023 29% CCCI % increase from Feb-2021 to Feb-2023 0 50 100 150 200 250 300 2018 2019 2020 2021 2022 December YoY PPI Index Commodity:Plastics sewer, stormdrain, and water main pipe Source:U.S. Bureau of Labor Statistics PPI Detailed report 5-year increase: 149% What are driving proposed rate increases?Legal Requirements Timeline Protest Count Rate Setting Questions Public Hearing for Proposed Water and Sewer Rates Chemicals Electricity Construction Inflation Municipal Cost Index 261.08 MCI January 2021 308.41 MCI January 2023 18% % increase from Jan-2021 to Jan-2023 While it is hard to quantify the effect of general inflation, the MCI is a reasonably good placeholder to estimate the impact of inflation on municipal operations. MCI has increased 18% over two years. What are driving proposed rate increases?Legal Requirements Timeline Protest Count Rate Setting Questions Public Hearing for Proposed Water and Sewer Rates What has the city done to try to reduce rates? Cost Savings Cost Control Financial Assistance Fund Grant Purpose Project Awarded Amounts Sewer SRF Loan Forgiveness WRRF Upgrade $4,000,000 Sewer Flood Protection WRRF Upgrade $2,077,103 Sewer Wastewater Discharge Compliance WRRF Upgrade $1,314,530 Water Energy Resiliency WTP Generator $1,395,000 Water Groundwater Sustainability Plan Sustainable Groundwater Management Act $256,395 Water Groundwater Expansion Groundwater Plume Characterization Study $1,996,575 Water Groundwater Expansion Groundwater Plume Cleanup $5,877,765 Water Self-Generation Incentive Program Tesla Battery Pack $3,202,536 Total $20,119,904 Legal Requirements Timeline Protest Count Rate Setting Questions Public Hearing for Proposed Water and Sewer Rates What has the city done to try to reduce rates? Cost Savings Cost Control Financial Assistance Legal Requirements Timeline Protest Count Rate Setting Cost Control for Rate Payers Energy efficiency efforts to reduce electricity costs. Pursuit of additional grant opportunities. Reduction in the sewer cap default from 8 CCF to 5. Administration of the State COVID-19 Arrearage Program resulting in $373,512 in water and sewer bill relief. Questions Public Hearing for Proposed Water and Sewer Rates What has the city done to try to reduce rates? Cost Savings Cost Control Financial Assistance Customer Assistance Program (CAP) Eligible customers can receive a 15% discount on monthly water and sewer bills. Please visit www.slocity.org/cap Legal Requirements Questions Timeline Protest Count Rate Setting Low Income Household Water Assistance Program (LIHWAP through CAPSLO) Eligible customers can receive one-time assistance when facing imminent disconnection, have been disconnected, or have past due water or wastewater bills. Please visit www.capslo.org/water-assistance/ Public Hearing for Proposed Water and Sewer Rates Questions? Legal Requirements Timeline Protest Count Rate Setting Questions Public Hearing for Proposed Water and Sewer Rates Proposition 218 Official Protest Count Water Rates Mayor 1.Open the Public Hearing 2.Call for any written protests from the public 3.Receive public comments 4.Close the Public Hearing City Clerk 5.Confirm the number of written protests received 6.Confirm the total number of valid protests Council may not adopt the proposed rates if 8,265 valid protests (50% plus 1) are filed. Council 7.Adopt or deny a resolution entitled “A Resolution of the City Council of the City of San Luis Obispo, California, establishing the Water Service Rates for Financial Plan 2023-25” Legal Requirements Questions Timeline Protest Count Rate Setting Public Hearing for Proposed Water and Sewer Rates Proposition 218 Official Protest Count Sewer Rates Mayor 1.Open the Public Hearing 2.Call for any written protests from the public 3.Receive public comments 4.Close the Public Hearing City Clerk 5.Confirm the number of written protests received 6.Confirm the total number of valid protests Council may not adopt the proposed rates if 7,994 valid protests (50% plus 1) are filed. Council 7.Adopt or deny a resolution entitled “A Resolution of the City Council of the City of San Luis Obispo, California, establishing the Sewer Service Rates for Financial Plan 2023-25” Legal Requirements Questions Timeline Rate Setting Protest Count Public Hearing for Proposed Water and Sewer Rates Legal Requirements Questions Timeline Protest Count Rate Setting City Council Presentation –June 6, 2023 Public Hearing for Proposed Water and Sewer Rates Legal Requirements Questions Timeline Protest Count Rate Setting Public Hearing for Proposed Water and Sewer Rates Legal Requirements Questions Timeline Protest Count Rate Setting Public Hearing for Proposed Water and Sewer Rates Opportunities for Future Rate Structure Modifications Staff’s earliest recommendation for reviewing the City’s water and sewer rate structures is FP2025-27. This is because the Utilities Department is anticipating operational changes, which may affect what rate structures make sense. These operational changes include: •Strategic Plan •WRRF completion •Groundwater expansion •Infrastructure renewal strategies •Short-term non-potable water sales •Energy management Legal Requirements Questions Timeline Protest Count Rate Setting