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HomeMy WebLinkAboutCapacity Fee and Connection Fees Study Draft Final DRAFT FINAL REPORT City of San Luis Obispo Capacity and Connection Fees for Water and Wastewater September 2017 hdrinc.com 500 108th Ave NE, Suite 1200, Bellevue, WA 98004 T 425-450-6200 September 26, 2017 Ms. Jennifer Metz Utilities Projects Manager Public Utilities 879 Morro Street San Luis Obispo, CA 93401-2710 Subject: DRAFT FINAL - Development of the City’s Water and Wastewater Capacity and Connection Fees Dear Ms. Metz: HDR Engineering, Inc. (HDR) was retained by the City of San Luis Obispo (City) to conduct a study to develop cost-based water and wastewater capacity and connection fees (previously referred to as development impact fees). Enclosed please find HDR’s draft final report for this study. The conclusions and recommendations contained within this report should enable the City to implement cost-based water and wastewater capacity and connection fees that meet the City’s growth and financial policy objectives. The City has historically established cost- based capacity and connection fees and this report is a continuation of those past practices. This report has been prepared using “generally accepted” financial, rate setting, and engineering principles. The City’s financial, budgeting and engineering data were the primary sources for much of the data contained in this report. This report was developed with significant participation and input by City management and staff. HDR appreciates the opportunity to assist the City in this matter. We also would like to thank you and your staff for assistance provided to us. Very truly yours, HDR Engineering, Inc. Shawn Koorn Associate Vice President Table of Contents i City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Abbreviations and Acronyms Capacity and Connection Fee Definitions Executive Summary Introduction ............................................................................................................... 1 Capacity and Connection Fee Approach ..................................................................... 2 Water Capacity and Connection Fee .......................................................................... 2 Wastewater Capacity and Connection Fee ................................................................. 5 1 Introduction 1.1 Introduction ............................................................................................................. 10 1.2 Organization of Report............................................................................................. 10 1.3 Disclaimer ............................................................................................................... 10 2 Overview of Capacity and Connection Fees 2.1 Introduction ............................................................................................................. 11 2.2 Defining Capacity and Connection Fees ................................................................... 11 2.3 Economic Theory and Capacity and Connection Fees ............................................... 11 2.4 Capacity and Connection Fees Criteria ..................................................................... 11 2.5 Overview of the Capacity and Connection Fee Methodology ................................... 13 2.6 Summary ................................................................................................................ 16 3 Legal Considerations in Establishing Capacity and Connection Fees 3.1 Introduction ............................................................................................................. 17 3.2 Requirements under California Law ......................................................................... 17 3.3 Proposition 218 and 26 and Capacity and Connection Fees...................................... 18 3.4 Summary ................................................................................................................ 19 4 Determination of the City’s Water Capacity and Connection Fees 4.1 Introduction ............................................................................................................. 20 4.2 Overview of the City’s Water System ....................................................................... 20 4.3 Current Water Capacity and Connection Fees .......................................................... 21 4.4 Calculation of the Allowable Water Capacity and Connection Fees ......................... 21 4.4.1 Water System Planning Criteria .................................................................... 22 4.4.2 Calculation of Water Capacity and Connection Fee by Components ............. 23 4.5 Net Allowable Water Capacity and Connection Fees ............................................... 25 4.6 Key Water Capacity and Connection Fee Assumptions ............................................. 27 4.7 Implementation of the Proposed Water Capacity and Connection Fees ................... 28 4.8 Consultant Recommendations ................................................................................. 28 Table of Contents Table of Contents ii City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees 4.9 Summary ................................................................................................................. 28 5 Determination of the City’s Wastewater Capacity and Connection Fees 5.1 Introduction ............................................................................................................. 29 5.2 Overview of the City’s Wastewater System .............................................................. 29 5.3 Current City Wastewater Capacity and Connection Fees .......................................... 29 5.4 Calculation of the Wastewater Capacity and Connection Fees ................................. 31 5.4.1 System Planning Criteria and Equivalent Dwelling Units ........................... 31 5.4.2 Calculation of Wastewater Capacity and Connection Fee by Component . 32 5.5 Proposed Wastewater Capacity and Connection Fees .............................................. 34 5.6 Key Wastewater Capacity and Connection Fee Assumptions ................................... 38 5.7 Implementation of the Wastewater Capacity and Connection Fee ........................... 38 5.8 Consultant Recommendations ................................................................................. 39 5.9 Summary ................................................................................................................. 39 Technical Appendices Water Capacity Fee and Connection Fees Exhibit W-1 Development of the Water Capacity and Connection Fee Exhibit W-2 Development of EDUs Exhibit W-3 Supply Capacity and Connection Fee Exhibit W-4 Treatment Capacity and Connection Fee Exhibit W-5 Distribution Capacity and Connection Fee Exhibit W-6 Summary of Debt Service Exhibit W-7 Summary of Reserve Funds Exhibit W-8 Development of Future Capital Improvement Projects Exhibit W-9 Allowable Water Capacity and Connection Fees Exhibit W-10 Summary of Water Capacity and Connection Fee Schedule Wastewater Capacity Fee and Connection Fees Exhibit S-1 Development of the Wastewater Capacity and Connection Fee Exhibit S-2 Development of EDUs Exhibit S-3 Treatment Capacity and Connection Fee Exhibit S-4A Development of Collection Capacity and Connection Fee Exhibit S-4B Summary of Existing Catchment Assets Exhibit S-5 Summary of Debt Service Exhibit S-6 Summary of Reserve Funds Exhibit S-7 Development of Future Capital Improvement Projects Exhibit S-8 Allowable Wastewater Capacity and Connection Fees Exhibit S-9 Summary of Catchment Calculation Exhibit S-10 Summary of Wastewater Capacity and Connection Fee Schedule Abbreviations and Acronyms iii City of San Luis Obispo – Water and Sewer Capacity and Connection Fees The following abbreviations and acronyms are used within this report. ADWF Average dry weather flow City City of San Luis Obispo CCI Consumer Cost Index CF Capacity Fee CIP Capital Improvement Plan COP Certificates of participation CPI Consumer Price Index EDU Equivalent dwelling unit ENR Engineering News Record G.O. General Obligation (Bond) GPD Gallons per day MGD Million gallons per day OC Original Cost OCLD Original Cost Less Depreciation RC Replacement/Reproduction Cost RCLD Replacement/Reproduction Cost Less Depreciation RCNLD Replacement/Replacement Cost New Less Depreciation WRRF Water Resource Recovery Facility WTP Water Treatment Plant Abbreviations and Acronyms Capacity Fee Definitions iv City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees The following definitions related to the development of the City’s capacity and connection fees are as follows: “Allowable” Capacity and Connection Fee: Based upon the calculated fee, it is the maximum cost-based fee which can be charged. As a matter of policy, a capacity and connection fee which is less than the “allowable” capacity and connection fee may be charged. Buy-In Methodology: A generally accepted methodology used to calculate a capacity and connection fee which considers only the value of the existing assets of the utility. Capacity and Connection Fee: A one-time fee paid by new development to finance construction of public facilities needed to serve them. Capacity and Connection Fee Eligible: The plant assets and value of that plant which are included within the calculation of the capacity and connection fee. For example, the value of any contributed or donated assets are not “capacity and connection fee eligible” and are excluded from the calculation of the capacity and connection fee. Combined Methodology: A generally accepted methodology used to calculate a capacity and connection fee which considers both the value of the existing assets of the utility along with the value of any future capacity/expansion related improvements. Equivalent Dwelling Unit (EDU): One EDU is the level of service in gallons per day for an average residential dwelling. Existing Facilities: Plant assets which are currently in service and booked as an asset on the City’s plant asset records. Future/Expansion Facilities: Future planned assets which will be built to accommodate future customer growth and the need for expanded capacity. Gallons Per Day (GPD): The average gallons per day (gpd) that a customer or group of customers use. Gallons per day may be further defined as being related to average day use or peak day use. Master Plan: A planning document used by the utility to assess current and future conditions and needs, particularly as they relate to future customer growth and expansion infrastructure. A master plan is typically accepted and adopted by the utility governing body. Rational Nexus: A legal test to determine whether there is a reasonable connection (nexus) between the burden of new development on the existing or new or expanded facilities required to accommodate new or expanded development, and the appropriate apportionment of the cost to the new or expanded development in relation to the benefits reasonably received. Capacity Fee Definitions Executive Summary 1 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Introduction Water Systems Consulting Inc. (WSC) and HDR Engineering, Inc. (HDR) were retained by the City of San Luis Obispo (City) to conduct a comprehensive study to review and update the City’s water and wastewater development impact fees. On February 7, 2017, the City Council supported the name change to “capacity and connection” fees to more clearly communicate the service provided and therefore this report will incorporate the name change. This report (the “Report”) documents the results of the water and wastewater capacity and connection fee study. The purpose of capacity and connection fees is to recover the costs of public facilities in existence at the time the fee is imposed and/or for new public facilities to be acquired or constructed in the future that are of proportional benefit to the person or property being charged. These fees are charged to new customers connecting to the system, or to existing customers increasing their demand (i.e., capacity requirement). By establishing cost-based capacity and connection fees, the City will be taking an important step in providing adequate infrastructure to meet growth-related needs and, more importantly, providing this required infrastructure to new customers in a cost-based, fair and equitable manner. The current water and wastewater fees were adopted in 2013. The fees adopted in 2013 were based only on specific growth related future projects and the costs associated with financing those projects. The fees did not include existing infrastructure and capacity in the existing system. Per City policy, and generally accepted approaches, the City has been updating the fees, on an annual basis, using the Consumer Price Index (CPI). Since the 2013 fee update the City has adopted several key infrastructure planning documents which are major components in the development of the fees. Following the adoption of the General Plan’s updated Land Use Element in December 2014, the City completed master plans to identify and prioritize necessary capital improvements, including those projects to provide capacity to serve future growth. The City’s Financial and Capital Improvement Plan provide the basis for identifying future project capital costs along with the following documents: x The Potable Water Distribution System Master Plan (2015) x The Wastewater Collection System Infrastructure Renewal Strategy (2015) x The Water Resource Recovery Facility Facilities Plan (2015) x The Recycled Water Master Plan (2017) This Report provides the basis for the City to implement cost-based capacity and connection fees and includes a detailed determination of the capacity and connection fees using “generally accepted” engineering and rate setting principles, while incorporating City specific information on assets, customer base, and growth related capital projects. Executive Summary Executive Summary 2 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Capacity and Connection Fee Approach The City’s capacity and connection fees in the Report are based upon the value of both existing and future capital infrastructure needed to accommodate future growth, divided by the number of equivalent dwelling units (EDUs) served by that capacity. This methodology is called the combined approach and is outlined in the American Water Works Association (AWWA) M1 Manual, Principles of Water Rates, Fees and Charges. Given that the City has previously used only specific future projects or the “incremental methodology” for calculating the fees, the current approach along with the combined approach was developed for the City to consider. The combined approach is based on a blended value of both the existing and expanded system’s capacity. This method is typically used where there is capacity available in parts of the existing system (e.g., source of supply), but new or incremental capacity will need to be built in other parts (e.g., transmission and distribution pipelines) to serve new development at some point in the future.”1 The calculations also take into account the financing mechanisms of capital improvements. Based on the sum of the existing and future component costs, the net allowable utility capacity and connection fee is determined. “Net” refers to the calculated “gross” capacity and connection fee, net of any debt service credits. “Allowable” refers to the concept that the calculated capacity and connection fees are the City’s maximum cost-based charge. The City, as a matter of policy, may charge any amount up to the cost-based maximum allowable capacity and connection fee, but not in excess of that amount. Charging an amount greater than the “allowable” capacity and connection fee would not meet the nexus test of a cost-based capacity and connection fee related to the benefit derived by the customer. Capacity and connection fees must be implemented according to the capacity requirement, or impact, each new development has on the utility system. By doing so, the capacity and connection fee is directly related to the impact the customer places on the system, and to the proportional benefit the customer derives from the service (i.e., facilities) provided. Water Capacity and Connection Fee The City charges new customers connecting to the water system a one-time water capacity and connection fee. The current City ordinance governing the imposition of capacity and connection fees provides a capacity and connection fee according to type of use. The EDU is based on a residential customer and applied to other customer classes based on generally accepted flow assumptions by customer type. The City, per City resolution, updates the fees each year by the Consumer Price Index (CPI). The City’s current water capacity and connection fees for 2017-18, as of July 1, 2017, are shown below in Table ES-1. 1 AWWA M-1 Manual, p 6th Edition, p. 265-266. Executive Summary 3 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Table ES - 1 Current Water Capacity and Connection Fees – $/Equivalent Dwelling Unit (EDU) Land Use Type EDU Unit Current Capacity and Connection Fee $/EDU [1] Residential (per unit) Single Family Residential 1.0 $11,322.16 Multi-Family Residential 0.7 7,925.51 Mobile Home 0.6 6,793.30 Studio Unit (450 s.f. or less) 0.3 3,396.65 Non-Residential 5/8” to 3/4" 1.0 $11,322.16 1-inch 1.7 19,247.68 1-1/2 inch 3.4 38,495.36 2-inch 5.4 61,138.45 3-inch 10.7 121,145.00 4-inch 16.7 185,076.96 6-inch 33.4 378,153.92 [1] – City’s current water capacity and connection fees effective July 1, 2017. In this Report, the City updated the projections for future residential and non-residential development in equivalent dwelling units based on reduction in average water use since 2013 from the City’s utility billing data. This reduction is from 150 gallons per day (gpd) per residential equivalent dwelling unit (EDU) to 134 gallons per day per EDU based on the City’s three-year average for single family residential units. Based on the City owned wastewater treatment capacity average dry weather flow of 4.93 MG, the existing average dry weather flow of 4.15 MGD which includes projected flow for vested and pending projects under construction, and the 134 gallons per day per equivalent dwelling unit, there are 5,821 equivalent dwelling units, or “EDUs,” that can be accommodated in the City. In the 2013 Fee Study, a new fee category was added to reflect water demand for units 450 square feet or less at 0.30 of a full EDU. Based on water demand of similar units, this fee category is proposed to remain. In this Report, the residential category is modified as water demand correlates more closely to unit size than a single- or multi-family unit designation as shown in Table ES-2. Fee categories are proposed to correspond to residential units between 451 and 800 square feet and 801 square feet or more. New State regulations allow accessory dwelling units within single-family residential zones, these units would not be assessed a capacity and connection fee. Although no impact fee would be assessed, separate water metering may still apply, if required by the City’s Municipal Code. Provided in Table ES-2 is a summary of the residential equivalency factors. Executive Summary 4 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Table ES - 2 Residential Equivalency Factors Residential Unit Type Average Annual Water Consumption Equivalency Factor Residential Unit (801 square feet or more) 0.17 1.0 Residential Unit (451 to 800 square feet) 0.12 0.7 Mobile Home 0.10 0.6 Studio Unit (450 square feet or less) 0.05 0.3 Similar to the 2013 Study, fees for non-residential EDUs in this Report are based on water meter safe operating capacity ratios from the American Water Works Association (AWWA) specifications. On February 7, 2017, the City Council directed staff to explore the following options for the water capacity and connection fee update. x Option 1 - Utilize a similar methodology to the 2013 Fee Study which only includes growth related projects and financing costs. x Option 2 - Utilize the combined methodology that includes the buy-in to both existing and future water infrastructure. Option 1 - The fees calculated in Option 1 are based on a similar methodology to the 2013 Fee Study where only specific growth related projects and the financing costs are included in the fee calculation. This option reflects the increased capital costs of these specific projects as well as the new capital projects related to growth and expansion on the water system. Option 1 does not include a buy-in component to existing water infrastructure. The capacity and connection fee under Option 1 is $11,872 per EDU. Option 2 - The water capacity and connection fees calculated for Option 2 are based on the combined methodology, as outlined in the AWWA M1 Manual, which values the cost of all existing and future water assets and the proportion allocable to new growth on the system. The growth related assets are attributed to existing and future development, 84 percent and 16 percent respectively. This split is based on future EDUs to total EDUs (5,821/36,971 = 16%). The capacity and connection fee under Option 2 is $15,780 per EDU. Executive Summary 5 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Table ES - 3 Option 1 and 2 Water Capacity and Connection Fees – $/Equivalent Dwelling Unit (EDU) Land Use Type EDU Current Option 1 Option 2 Residential (per unit) Residential Unit [1] 1.0 $11,322.16 $11,872 $15,780 Residential Unit [2] 0.7 7,925.51 8,310 11,046 Mobile Home 0.6 6,793.30 7,123 9,468 Studio Unit (450 s.f. or less) 0.3 3,396.65 3,562 4,734 Non-Residential 3/4-inch 1.0 $11,322.16 $11,872 $15,780 1-inch 1.7 19,247.68 20,182 26,826 1-1/2 inch 3.4 38,495.36 40,365 53,652 2-inch 5.4 61,138.45 64,109 85,212 3-inch 10.7 121,145.00 127,030 168,846 4-inch 16.7 189,076.96 198,262 263,526 6-inch 33.4 378,153.92 396,525 527,052 [1] Residential unit 1.0 defined as 801 square feet or more. [2] Residential unit 0.7 defined as 451 to 800 square feet. Option 1 is not recommended since the fees does not represent the total infrastructure costs (capacity) necessary to serve new development or offer the greatest protection to the water ratepayer. Option 2 is recommended, at $15,780 per EDU, as this fee represents the costs associated with both existing and future infrastructure needed to serve future development and offers the greatest protection to the water ratepayer. Wastewater Capacity and Connection Fee The City charges new customers connecting to the wastewater system a one-time wastewater capacity and connection fee. The current City ordinance governing the imposition of capacity and connection fees provides a capacity and connection fee according to type of use. The EDU is based on a residential customer and applied to other customer classes based on generally accepted flow assumptions by customer type. The EDU equivalency factors shown in water are the same for wastewater. The City currently has a system wide fee, with additional charges for catchment areas. The catchment areas are regions in the City served by sewer mains, lift stations, and force mains. The catchment area fee varies based on area located due to pumped flow, and land use served. For the wastewater capacity and connection fee, the City’s gallons per day, per EDU, were adjusted from 150 gallons per day (gpd) per residential equivalent dwelling unit (EDU) to 134 gallons per day per EDU. Based on the City owned wastewater treatment capacity average dry weather flow of 4.93 MG, the existing average dry weather flow of 4.15 MGD which includes projected flow for vested and pending projects under construction, and the 134 gallons per day Executive Summary 6 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees per equivalent dwelling unit, there are 5,821 equivalent dwelling units, or “EDUs,” that can be accommodated in the City. The City, per City resolution, updates the fees each year by the Consumer Price Index (CPI). The City’s current wastewater capacity and connection fees for 2017-18, as of July 1, 2017, are shown below in Table ES-4. It should be noted that there is a wastewater fee for City Wide as well as additional fees for specific catchment area improvements. For those customers in a catchment area, the City Wide fee is charged along with the appropriate catchment area fee. Table ES - 4 Current Wastewater Capacity and Connection Fees – $/Equivalent Dwelling Unit (EDU) Type of Use City Wide Margarita Tank Farm Silver City Calle Joaquin Laguna Residential (per unit) SF Residential $3,830.21 $2,819.50 $3,728,52 1,392.80 $1,878.64 $503.30 MF Residential 2,681.14 1,973.65 2,609.96 974.96 1,315.05 352.31 Mobile Home 2,298.12 1,691.70 2,237.11 835.68 1,127.18 301.98 Studio Unit 1,149.06 845.85 1,118.56 417.84 563.59 150.99 Non-Residential 3/4-inch $3,830.21 $2,819.50 $3,728.52 $1,392.80 $1,878.64 $503.30 1-inch 6,511.35 4,793.15 6,338.48 2,367.76 3,193.69 855.61 1-1/2 inch 13,022.70 9,586.30 12,676.96 4,735.53 6,387.37 1,711.22 2-inch 20,683.11 15,225.30 20,134.00 7,521.13 10,144.65 2,717.81 3-inch 40,983.19 30,168.64 39,895.14 14,902.98 20,101.44 5,385.30 4-inch 63,964.42 47,085.64 62,266.25 23,259.79 31,373.27 8,405.09 6-inch 127,928.85 94,171.28 124,532.51 46,519.58 62,746.54 16,810.17 [1] – City’s current wastewater capacity and connection fee effective July 1, 2017. On February 7, 2017, the City Council directed the following options for the wastewater capacity and connection fee. x Option 1 - Utilize a methodology which includes specific growth related infrastructure and financing costs only plus the catchment area fees. x Option 2 - Utilize the combined methodology that includes fair share buy-in to both existing and future infrastructure plus the catchment area fees. x Option 3 - Option 1 with area-specific wastewater catchment area fees eliminated and one citywide wastewater capacity and connection fee. x Option 4 - Option 2 with area-specific wastewater catchment area fees eliminated and one citywide wastewater capacity and connection fee Option 1 - The fees calculated in Option 1 are based on a similar methodology to the 2013 Fee Study where only specific growth related infrastructure and financing costs are included in the Executive Summary 7 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees fee calculation. This option reflects the increased capital costs of these projects as well as new growth related capital projects. Option 1 does not include a buy-in component to existing wastewater infrastructure. The capacity and connection fee under Option 1 is $8,165 per EDU. The catchment area fees would be in addition to the city wide fee where applicable. This option does not include all wastewater infrastructure costs (capacity) necessary to serve new development or offer the greatest protection to the wastewater ratepayer. Therefore Option 1 is not being recommended. Option 2 - The wastewater capacity and connection fees calculated for Option 2 are based on the combined methodology that values the cost of all existing and future wastewater assets allocated to new growth. The growth related assets are attributed to existing and future development, 84 percent and 16 percent. This split is based on future EDUs to total EDUs (5,821/36,971 = 16%). The capacity and connection fee under Option 2 is $9,522 per EDU and additional wastewater catchment area fees would apply, where applicable. Option 3 - The wastewater capacity and connection fees calculated for Option 3 include those fees calculated in Option 1, and include the cost of all catchment area improvements, for a single fee for all customers connecting to the City’s system. In this option, the approximately $15 million in capital improvements would be attributed to all approximately 5,800 future EDUs in the City. The capacity and connection fee under Option 3 is $10,721 per EDU Option 3 is not recommended. Like Option 1, Option 3 does not include all wastewater infrastructure costs (capacity) necessary to serve new development and thereby does not offer the greatest protection to the wastewater ratepayer. Option 4 – This option uses the combined methodology from Option 2 with the catchments area improvement costs included in total, for a single wastewater capacity and connection fee for all customers connecting to the City’s system. Option 4 is recommended, at $12,602 per EDU, as this fee represents the costs associated with both existing and future infrastructure needed to serve future development, offers the greatest protection to the wastewater ratepayer, and simplifies implementation of the City’s wastewater capacity and connection fees. The City’s proposed wastewater capacity and connection fees for Options 1, 2, 3 and 4 are shown below in Table ES-5. Options 1 and 2 is the city wide fee and the additional catchment fee shown in Table ES-6 would apply where applicable. Options 3 and 4 are single fees for all customers regardless of the location. Executive Summary 8 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Table ES - 5 Options 1,2 , 3, and 4 Wastewater Capacity and Connection Fees – $/Equivalent Dwelling Unit (EDU) Type of Use Equiv. Dwelling Unit (EDU) Option 1 City Wide [1] Option 2 City Wide [1] Option 3 Full Cost [2] Option 4 Full Cost [2] Residential (per unit) Residential [3] 1.00 $8,165 $9,522 $10,721 $12,602 Residential [3] 0.70 5,715 6,666 7,505 8,821 Mobile Home 0.60 4,899 5,713 6,433 7,561 Studio Unit 0.30 2,449 2,857 3,216 3,781 Non-Residential 5/8” to 3/4" 1.00 $8,165 $9,522 1-inch 1.70 13,880 16,188 $10,721 $12,602 1-1/2 inch 3.40 27,759 32,375 18,226 21,423 2-inch 5.40 44,088 51,420 36,452 42,847 3-inch 10.70 87,360 101,887 57,895 68,051 4-inch 16.70 136,347 159,021 114,718 134,841 6-inch 33.40 272,695 318,041 179,046 210,453 [1] City wide does not include additional catchment fee. [2] Option 3 and 4 include catchment area costs and are a full cost fee. [3] Residential EDU unit defined as 1.0 = 801 square feet or more; 0.70 = 451 to 800 square feet. Executive Summary 9 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Table ES – 6 Option 1 and 2 - Additional Catchment Area Charges Wastewater Capacity and Connection Fees – $/Equivalent Dwelling Unit (EDU) Additional Catchment Area Charges [1] Type of Use Margarita Tank Farm Silver City Calle Joaquin Laguna Airport [2] Foothill [2] Buckley [2] Residential (per unit) Residential [3] $3,830 $3,192 $2,429 $2,898 $434 $6,372 $22,319 $643 Residential [3] 2,681 2,234 1,700 2,029 304 4,460 15,623 450 Mobile Home 2,298 1,915 1,457 1,739 261 3,823 13,391 386 Studio Unit 1,149 958 729 870 130 1,912 6,696 193 Non-Residential 5/8” to 3/4" $3,830 $3,192 $2,429 $2,898 $434 $6,372 $22,319 $643 1-inch 6,511 5,426 4,129 4,927 738 10,833 37,943 1,093 1-1/2 inch 13,022 10,852 8,259 9,855 1,477 21,665 75,885 2,187 2-inch 20,683 17,236 13,117 15,651 2,345 34,409 120,523 3,473 3-inch 40,982 34,153 25,990 31,013 4,647 68,181 238,815 6,882 4-inch 63,963 53,304 40,565 48,403 7,253 106,414 372,730 10,741 6-inch 127,925 106,608 81,129 96,807 14,506 212,828 745,460 21,483 [1] – These fees are in addition to the city wide fees in Options 1 and 2. [2] – Airport, Foothills, and Buckley are new catchment area fees. [3] Residential EDU unit defined as 1.0 = 801 square feet or more; 0.70 = 451 to 800 square feet. The detailed development of the City’s water capacity and connection fee is presented in Section 4. The development of the wastewater capacity and connection fee is presented in Section 5. Technical appendices are included within this Report to document the technical analyses which were undertaken as a part of the study. Introduction 10 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees “By establishing cost-based capacity and connection fees the City maintains an approach of having “growth pay for growth” and existing utility customers should, for the most part, be sheltered from the financial impacts of growth.” 1.1 Introduction HDR Engineering, Inc. (HDR) was retained by the City of San Luis Obispo (City) to conduct a study to review and update its water and wastewater capacity and connection fees. The objective of the study is to calculate cost-based capacity and connection fees for new customers connecting to the utility system, or those customers requesting additional capacity. These fees provide the means of balancing the cost requirements for utility infrastructure between existing customers and new customers. The portion of existing infrastructure and future capital improvements that will provide service (i.e., capacity) to new customers is included in the calculation of the capacity and connection fees. In contrast to this, the City has future capital improvement projects that are related to renewal and replacement of existing infrastructure in service. These infrastructure costs are included within the rates of the water and wastewater service fees charged to the City’s customers, and are not included within the calculation of the proposed capacity and connection fees. By establishing cost-based capacity and connection fees the City maintains an approach of having “growth pay for growth” and existing utility customers should, for the most part, be sheltered from the financial impacts of growth. 1.2 Organization of Report This Report documents the methodology, approach and technical analysis undertaken by HDR and the City in conducting the study and developing the City’s water and wastewater capacity and connection fees. The Report is divided into five sections. Section 1 provides a brief introduction and overview of the study. Given this brief introduction, Section 2 provides a general overview of the development of capacity and connection fees and the criteria and general methodology that should be used to calculate and establish cost-based fees. Next, Section 3 provides an overview of the requirements under California law for determining capacity and connection fees. Section 4 reviews the City specific calculations of the cost-based water capacity and connection fee. Finally, Section 5 reviews the development and calculation of the wastewater capacity and connection fee. 1.3 Disclaimer HDR, in its calculation of the water and wastewater capacity and connection fees presented in this Report, has used “generally accepted” engineering and ratemaking principles. This should not be construed as a legal opinion with respect to California law. HDR recommends that the City have its legal counsel review the capacity and connection fees as forth in this Report to ensure compliance with California law. Introduction Overview of Capacity and Connection Fees 11 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees 2.1 Introduction An important starting point in establishing capacity and connection fees is to have a basic understanding of the purpose of these fees, along with the criteria and general methodologies that are used to establish cost-based fees. Presented in this section of the Report is an overview of these fees and the criteria and general methodologies that may be used to develop cost-based capacity and connection fees. 2.2 Defining Capacity and Connection Fees The first step in establishing cost-based capacity and connection fees is to gain a better understanding of what a capacity and connection fee is. Simply stated, a capacity and connection fee is a contribution of capital to either reimburse existing customers for the available capacity in the existing system, or help finance planned future growth-related capacity improvements. The objective of these charges is to provide funds to the utility to finance all or a part of the existing or new capital improvements needed to serve and accommodate new customer growth. Absent these fees, many utilities would likely be unwilling to build growth- related facilities (i.e., burden existing rate payers with the entire cost of growth-related capacity expansion). 2.3 Economic Theory and Capacity and Connection Fees Capacity and connection fees are generally imposed as a condition of service. The objective of a capacity and connection fee is not merely to generate money for a utility, but to ensure that all customers seeking to connect to or requiring additional capacity in the utility’s system bear an equitable share of the cost of capacity that is invested in both the existing system and any future growth-related expansions. Through the implementation of fair and equitable capacity fees, existing customers should not be unduly burdened with the cost of new development. By establishing cost-based fees, the City will be taking an important step in providing adequate infrastructure to meet growth-related needs, and more importantly, providing the infrastructure required to serve new customers in a cost-based, fair and equitable manner. 2.4 Capacity and Connection Fee Criteria In the determination and establishment of the capacity and connection fees, a number of different criteria are often utilized by public agencies, including the following: „ Customer understanding „ System planning criteria „ Financing criteria, and „ State/local laws Overview of Capacity and Connection Fees Overview of Capacity and Connection Fees 12 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees “System planning criteria provides the “rational nexus” between the amount of infrastructure necessary to provide service and the charge to the customer.” The component of customer understanding implies that the fee is easy to understand. This criterion has implications on the way that the fees are implemented and assessed to the customer. For water systems, the fee is generally based on specific customer usage (demand) or meter size. The other implication of this criterion is that the methodology is clear and concise in its calculation of the amount of infrastructure necessary to provide service. The use of system planning criteria is one of the more important aspects in the determination of capacity and connection fees. System planning criteria provides the “rational nexus” between the amount of infrastructure necessary to provide service and the charge to the customer. The rational nexus test requires that there be a connection (nexus) established between the burden of new development on the existing or new or expanded facilities required to accommodate new or expanded development, and the appropriate apportionment of the cost to the new or expanded development in relation to benefits reasonably received. To comply with the rational nexus test the calculated fees require the following: 1. “A connection be established between new development and the new or expanded facilities required to accommodate such development. This establishes the rational basis of public policy. 2. Identification of the cost of these new or expanded facilities needed to accommodate new development. This establishes the burden to the public of providing new facilities to new development and the rational basis on which to hold new development accountable for such costs. This may be determined using the so-called Banberry factors. [Banberry Development Company v. South Jordan City (631 P.2d 899, Utah 1981)]. 3. Appropriate apportionment of that cost to new development in relation to benefits it reasonably receives. This establishes the nexus between the fees being paid to finance new facilities that accommodate new development and benefit new development receives from such new facilities.”1 The first requirement of the rational nexus test requires the establishment of a rational basis of public policy. This implies the planning and capital improvement studies that are used to establish the need for new facilities to accommodate growth. Adopted master plans or facility plans should firmly meet this first test since these plans assess existing facilities and capacity, project future capacity requirements, and determine the future capital infrastructure and new facilities needed to accommodate growth. The second requirement of the rational nexus test discusses the Banberry Factors. In summary, “consideration must be given to seven factors to determine the proportionate share of costs to be borne by new development: 1. The cost of existing facilities 1 Arthur C. Nelson, System Development Charges for Water, Wastewater, and Stormwater Facilities, Lewis Publishers, New York, 1995, p. 16 and 17. Overview of Capacity and Connection Fees 13 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees “One of the driving forces behind establishing cost- based capacity and connection fees is that “growth pays for growth.” 2. The means by which existing facilities have been financed 3. The extent to which new development has already contributed to the cost of providing existing excess capacity 4. The extent to which existing development will, in the future, contribute to the cost of providing existing facilities used community wide or non-occupants of new development 5. The extent to which new development should receive credit for providing, at its cost, facilities the community has provided in the past without charge to other development in the service area. 6. Extraordinary costs incurred in serving new development 7. The time-price differential inherent in fair comparisons of amount of money paid at different times.”2 The final portion of the rational nexus test is the reasonable apportionment of the cost to new development in relation to benefits it reasonably receives. This is accomplished in the methodology to establish the capacity and connection fees, which is discussed in more detail within this section. One of the driving forces behind establishing cost-based capacity and connection fees is that “growth pays for growth.” Therefore, these fees are typically established as a means of having new customers, and those requiring additional capacity in the utility system, pay an equitable share of the cost of the infrastructure (capacity) required to serve them. The financing criteria for establishing the fees relates to the method used to finance infrastructure on the system and assures that customers are not paying twice for infrastructure – once through the capacity and connection fees and again through water or wastewater service fees. The double payment can come in through the imposition of growth-related infrastructure debt service within a customer’s rates. The financing criteria also reviews the basis under which main line extensions were provided and assures that the customer is not charged for infrastructure that was provided (contributed) by developers. Under California law, and as described in Section 3 of this Report, the amount of a capacity and connection fee imposed by a public agency does not need to be mathematically exact, but it must bear a reasonable relationship to the cost burden imposed and benefits received. As discussed above, the utilization of the planning and financing criteria and the actual costs of construction and the planned costs of construction provide the nexus for the reasonable relationship requirement. 2.5 Overview of the Capacity and Connection Fee Methodology In establishing capacity and connection fees, there are differing methodologies. The AWWA M- 1 Manual discusses three generally accepted methods; 2 Ibid, p. 18 and 19. Overview of Capacity and Connection Fees 14 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees x “The buy-in method is based on the value of the existing system’s capacity. This method is typically used when the existing system has sufficient capacity to serve new development now and into the future. x The incremental cost method is based on the value or cost to expand the existing system’s capacity. This method is typically used when the existing system has limited or no capacity to serve new development now and into the future. x The combined approach is based on a blended value of both the existing and expanded system’s capacity. This method is typically used where some capacity is available in parts of the existing system (e.g., source of supply) and new or incremental capacity will need to be built in other parts (e.g., transmission and distribution) to serve new development at some point in the future.”3 For the development and calculation of the City’s capacity and connection fees the “combined approach” was used since there is available capacity in the existing system and the need for future (capacity) expansion. Historically the City has used the incremental cost method for specific growth projects and has not included the backbone infrastructure of the system. For the combined approach, the value of City assets will be determined and then be divided by the total number of existing and future EDUs. The expanded capacity projects will be determined and divided by the number of additional future EDUs. The two components will then be combined to determine the total capacity and connection fee. Capacity and Connection Fee Equation: Where: A = Value of existing facilities B = Depreciation of existing facilities C1 = Value of future growth-related City-constructed facilities D = Existing City EDUs E = Purchased, but not installed, EDUs F = Future EDUs to ultimate buildout Regardless of the overall methodology selected, a common denominator of the technical analyses is the various steps undertaken. These steps are as follows: „ Determination of system planning criteria „ Determination of equivalent dwelling unit equivalents (EDUs) „ Calculation of existing system costs „ Determination of any credits 3 AWWA M-1 Manual, 6th Edition, p. 265-266. (A - B)C1 Total City Facilities at Buildout Future Growth Related Facilities _______D + E + F F Total Customers at Buildout Future EDUs at Buildout =++ Overview of Capacity and Connection Fees 15 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees The first step in establishing capacity and connection fees is the determination of the system planning criteria. This implies calculating the amount of water or wastewater capacity required by a single-family residential customer in the terms of an equivalent dwelling unit (EDU). The number of EDUs provides the linkage between the amounts of infrastructure necessary to provide service to a set number of customers. Once the number of EDUs or capacity components for the system is determined, a component- by-component system analysis is undertaken to determine the portion of the capacity and connection fee attributable in dollars per EDU. In this process, the existing assets must be valued. Existing assets may be valued in a number of different ways. These methods may include the following: 9 Original Cost (OC) 9 Original Cost Less Depreciation (OCLD) 9 Replacement Cost New (RCN) 9 Replacement Cost New Less Depreciation (RCNLD) Given these four different methods for valuing the assets, the selection of the valuation method certainly arises. The American Water Works Association M-1 Manual notes the following concerning these generally accepted valuation methods: “Using the OC and OCLD valuations, the [capacity fee] reflects the original investment in the existing capacity. The new customer “buys in” to the capacity at the OC or the net book value cost (OCLD) for the facilities and as a result pays an amount similar to what the existing customers paid for the capacity (OC) or the remaining value of the original investment (OCLD). Using the RCN and the RCNLD valuations, the [capacity fee] reasonably reflects the cost of providing new expansion capacity to customers as if the capacity was added at the time the new customers connected to the water system. It may be also thought of as a valuation method to fairly compensate the existing customers for the carrying costs of the excess capacity built into the system in advance of when the new customers connect to the system. This is because, up to the point of the new customer connecting to the system, the existing customers have been financially responsible for the carrying costs of that excess capacity that is available to development.”4 As a point of reference for this Report, the City’s water and wastewater capacity and connection fee analysis will use an RCNLD methodology for all assets. The City’s existing assets are escalated to replacement dollars and then depreciated using a simple straight-line method based on the useful life of each historical asset, respectively. The total existing assets are then divided by the sum of existing EDUs and additional future EDUs to determine the “gross existing capacity and connection fee”. After the existing infrastructure is analyzed, the future expansion projects are then added to the total cost component. This total future cost is divided by the total future EDUs to 4 Ibid., p. 268 Overview of Capacity and Connection Fees 16 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees determine the “gross future capacity and connection fee”. The existing and future capacity and connection fees are combined or added together for a total capacity and connection fee. 2.6 Summary This section of the Report has provided an overview of capacity and connection fees; the basis for establishing cost-based fees, considerations in establishing the fees, the burden development places on the system and the technical or analytical steps typically taken in the development of the fees. In the development of the City’s capacity and connection fee study, the issues identified in this section of the Report have been addressed and will be discussed in more detail in later sections of the Report. The next section of the Report provides a brief overview of the legal considerations in establishing capacity and connection fees as they relate to California law. Legal Considerations in Establishing Capacity and Connection Fees 17 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees “The laws for the enactment of capacity and connection fees in California are found in California Government Code sections 66013, 66016, and 66022 within the ‘Mitigation Fee Act.’” 3.1 Introduction An important consideration in developing a capacity and connection fee is any legal requirements at the state or local level. The legal requirements often provide the authority to establish the fees, but also may provide a general methodology around which the capacity and connection fees must be calculated or how the funds must be used. Given that, it is important for the City to understand these legal requirements and develop and adopt fees which comply with those legal requirements. This section of the Report provides an overview of the legal requirements for establishing capacity and connection fees under California law. A discussion of the applicability of Proposition 218 and Proposition 26, as it relates to these fees, is also provided. The discussion within this section of the Report is intended to be a summary of our understanding of the relevant California law as it relates to establishing capacity and connection fees. It in no way constitutes a legal interpretation of California law by HDR. 3.2 Requirements under California Law Many states have specific laws regarding the establishment, calculation and implementation of capacity and connection fees. The main objective of most state laws is to assure that these charges are established in such a manner that they are fair, equitable and cost-based. In other cases, state legislation may have been needed to provide the legislative powers to the utility to establish the charges. The laws for the enactment of capacity and connection fees in California are codified in California Government Code sections 66013, 66016, and 66022, which are interspersed within the ‘Mitigation Fee Act.’ The above sections set forth the various requirements for imposition of capacity and connection fees in California: calculation of the fees, noticing, accounting and reporting requirements, and processes for judicial review. Although contained within the Mitigation Fee Act, capacity and connection fees are not development fees. Legal Considerations in Establishing Capacity and Connection Fees Legal Considerations in Establishing Capacity and Connection Fees 18 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees A summary of the relevant statutes required in the calculation of capacity and connection fees is as follows: “66013 (a) Notwithstanding any other provision of law, when a local agency imposes fees for water connections or sewer connections, or imposes capacity charges, those fees or charges shall not exceed the estimated reasonable cost of providing the service for which the fee or charge is imposed, unless a question regarding the amount of the fee or charge imposed in excess of the estimated reasonable cost of providing the services or materials is submitted to, and approved by, a popular vote of two-thirds of those electors voting on the issue.” “66013 (b) (3) ‘Capacity charge’ means a charge for facilities in existence at the time a charge is imposed or charges for new facilities to be constructed in the future that are of benefit to the person or property being charged. . . .” In addition to the determination of “the estimated reasonable cost of providing the service for which the fee is imposed,” California law also requires the following: „ That notice (of the time and place of the meeting, including a general explanation of the matter to be considered) and a statement that certain data is available be mailed to those who filed a written request for such notice; „ That certain data (the estimated cost to provide the service and anticipated revenue sources) be made available to the public; „ That the public agency provide an opportunity for public input at an open and public meeting to adopt or modify the fee; and „ That revenue in excess of actual cost be used to reduce the fee creating the excess. The basic principle that needs to be followed under California law is that the charge be based on a proportionate share of the costs of the system required to provide service and that the requirements for adoption and accounting be followed in compliance with California law. 3.3 Propositions 218 and 26 and Capacity and Connection Fees In 1996, the voters of California approved Proposition 218, which required that the imposition of certain fees and assessments by municipal governments require a vote of the people to change or increase the fee or assessment. Of interest in this particular study is the applicability of Proposition 218 to the establishment of capacity and connection fees for the City. In Richmond v. Shasta Community Services Dist., 32 Cal.4th 409 (2004), the California Supreme Court held that water capacity and connection fees are not “assessments” under Proposition 218 because they are imposed only on those who are voluntarily seeking water service, rather than being charged to particular identified parcels, and therefore such fees are not subject to the procedural or substantive requirements of Proposition 218. Additionally, the court held that a capacity and connection fee is not a development fee. The court also held that such fees can properly be enacted by either ordinance or resolution. Legal Considerations in Establishing Capacity and Connection Fees 19 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees In November 2010 the voters of California passed Proposition 26, an initiative based state constitutional amendment, which provided a new definition of the term “tax” in the California Constitution. Under Proposition 26 a fee or charge imposed by a public agency is a tax unless it meets one of seven exceptions. Capacity and connection fees fall within exception 2 – i.e., it is a charge imposed for a specific government service. Provided that a capacity and connection fee does not charge one fee payor more in order to charge another fee payor less (i.e., a cross- subsidy), and it does not exceed the reasonable costs to the local government of providing the service, then the fee is not a tax within the meaning of Proposition 26. Under Proposition 26, the local government bears the burden of proving, by a preponderance of the evidence, that a levy, charge, or other exaction is not a tax, that the amount is no more than necessary to cover the reasonable costs of the governmental activity, and that the manner in which those costs are allocated to a payor bear a fair or reasonable relationship to the payor’s burdens on, or benefits received from, the governmental activity. 3.4 Summary This section of the Report has provided an overview of the legal requirements under California law for the establishment of capacity and connection fees. As was noted above, an important legal requirement is that the fees or charges shall not exceed the estimated reasonable cost of providing the service for which the fee or charge is imposed. The following sections of the Report provide the City’s calculation of the water and wastewater capacity and connection fees, and provides the basis for the establishment of reasonable fees. Determination of the City’s Water Capacity and Connection Fees 20 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees 4.1 Introduction This section of the Report presents the details and key assumptions in the calculation of the City’s water capacity and connection fees. The calculation of the City’s water capacity and connection fee is based upon City specific accounting and planning information. Specifically, the capacity and connection fee is based upon the City’s fixed asset records; the City’s current capital improvement plans; and determination of existing EDUs and the projection of future EDUs. As was noted in Section 2 of this Report, these planning documents and projections of future EDUs provide the required support for a “rationally based public policy” to support the imposition of cost-based capacity and connection fees. To the extent that the cost and timing of future capital improvements change, then the capacity and connection fee presented in this section of the Report should be updated to reflect the changes. 4.2 Overview of the City’s Water System The City of San Luis Obispo has three main sources of water. The Salinas Reservoir, also known as Santa Margarita Lake, the Whale Rock Reservoir, and Nacimiento Lake. The surface water from the three lakes is treated at the Stenner Creek Water Treatment Plant (WTP). During 2016, the treatment plant delivered 1.63 billion gallons of water to San Luis Obispo. The City is supplied recycled water from its Water Resource Recovery Facility (WRRF). In 2016, recycled water is utilized for landscape irrigation and for construction water (dust suppression, compaction, etc.). The City will be maximizing the production of recycled water with the upgrade of the WRRF scheduled to begin construction in 2018 and studies are underway to maximize the use of this resource. The City’s potable water distribution system delivers water from the WTP to approximately 15,000 metered customers and over 2,000 fire hydrants via two storage reservoirs, eight pump stations, ten water tanks, and approximately 185 miles of water mains. The water delivered from the WTP is split into two main distribution networks. The WTP has a major pump station that pumps water to the high pressure zones which provides service to the higher elevation areas in the City. The transfer pumps take approximately half of the water, increase the pressure, and then provide water to Stenner Canyon Reservoir (Reservoir #2), Cal Poly, and other portions of the City. Water flows by gravity directly into the lower pressure zone from the WTP's onsite clear well tanks. Water storage facilities are necessary to provide water during peak demand periods and emergency situations such as fires. The City has twelve water storage facilities, nine of which are steel storage tanks ranging in size from 0.04 to four million gallons and three concrete Determination of the City’s Water Capacity and Connection Fees Determination of the City’s Water Capacity and Connection Fees 21 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees facilities with a capacity of 0.35 to 7.5 million gallons. The combined storage capacity is 26.22 million gallons. 4.3 Current Water Capacity and Connection Fees The City, per City resolution updates the fees each year by the Consumer Price Index (CPI). The City’s current water capacity and connection fees for 2017-18, as of July 1, 2017, are shown below in Table 4-1. Table 4 - 1 Current Water Capacity and Connection Fees – $/Equivalent Dwelling Unit (EDU) Land Use Type EDU Unit Current Capacity and Connection Fee $/EDU [1] Residential (per unit) Single Family Residential 1.0 $11,322.16 Multi-Family Residential 0.7 7,925.51 Mobile Home 0.6 6,793.30 Studio Unit (450 s.f. or less) 0.3 3,396.65 Non-Residential 5/8” to 3/4" 1.0 $11,322.16 1-inch 1.7 19,247.68 1-1/2 inch 3.4 38,495.36 2-inch 5.4 61,138.45 3-inch 10.7 121,145.00 4-inch 16.7 185,076.96 6-inch 33.4 378,153.92 [1] – City’s current water capacity and connection fees effective July 1, 2017. The above current water capacity and connection fees includes a residential and non- residential land use type. The residential fee is based on per unit EDU. The non-residential is based on meter size. 4.4 Calculation of the Allowable Water Capacity and Connection Fee As was discussed in Section 2, the process of calculating the City’s water capacity and connection fee is based upon a four-step process. These steps are as follows: 1. Determination of system planning criteria 2. Determination of equivalent dwelling units (EDUs) 3. Calculation of the capacity and connection fee for system costs 4. Determination of any capacity and connection fee credits Each of these areas is discussed in more detail below. Determination of the City’s Water Capacity and Connection Fees 22 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees 4.4.1 Water System Planning Criteria System planning criteria are used to establish the capacity needs of an equivalent dwelling unit (EDU). The City updated the projections for future residential and non-residential development in equivalent dwelling units based on current consumption patterns, which was a reduction in average water use since 2013, when the current fee was established. As a result of the reduced consumption, the calculation of an EDU was reduced from 150 gallons per day per equivalent residential unit to 134 gallons per day per equivalent residential unit based on the City’s three- year average for single family residential units. Like the 2013 study the water and wastewater EDU calculation were based on the same criteria. Based on the available wastewater treatment capacity, less Cal Poly share is 4.9 MGD. This capacity divided by 134 gallons per EDU is a total City existing and future EDUs of 36,971 EDUs. The existing average dry weather flow is 4.15 MGD which includes projected flow for vested and pending projects under construction. Total existing EDUs would be 30,907 (4.15 MGD/ 134 gallons per day = 30,970). This leaves 5,821 future EDUs. Table 4-2 provides a summary of the planning criteria used to establish the City’s proposed water capacity and connection fee. Table 4-2 Summary of the Planning Criteria for EDU Calculation Planning Criteria Description Planning Criteria WRRF Total Capacity Future Average Dry Weather Flow/WRRF Design Capacity 5,400,000 Less: Cal Poly Average Dry Weather Flow Share 470,000 City Owned WRRF Capacity 4,930,000 Average Day Flow per EDU 134 gallons/EDU Total City Existing and Future EDUs 36,971 WRRF Existing Capacity Existing Average Dry Weather Flow 4,150,000 Average Day Flow per EDU 134 gallons/EDU Total City Existing EDUs 30,970 Total City Future EDUs 5,821 Detail of the EDU calculation is shown in Exhibit W-2 of the Water Technical Appendix. In the 2013 Fee Study, a new fee category was added to reflect water demand for units 450 square feet or less at 0.30 of a full EDU. Based on water demand of similar units, this fee category is proposed to remain. In this Report, the residential category is modified as water demand correlates more closely to unit size than a single- or multi-family unit designation as shown in Table 4-3. Fee categories are proposed to correspond to residential units between Determination of the City’s Water Capacity and Connection Fees 23 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees 451 and 800 square feet and 801 square feet or more. With the new State regulations allowing accessory dwelling units within single-family residential zones, these units would not be assessed a capacity and connection fee. Although no impact fee would be assessed, separate water metering may still apply, if required by the City’s Municipal Code. See Table 4-3 for the residential equivalency factors. Table 4 - 3 Residential Equivalency Factors Residential Unit Type Average Annual Water Consumption Equivalency Factor Residential Unit (801 square feet or more) 0.17 1.0 Residential Unit (451 to 800 square feet) 0.12 0.7 Non-Residential 0.10 0.6 Studio Unit (450 square feet or less) 0.05 0.3 Similar to the 2013 Study, fees for non-residential EDUs in the 2017 Fee Study are based on water meter safe operating capacity ratios from the American Water Works Association (AWWA) specifications. 4.4.2 Calculation of the Water Capacity and Connection Fee by Components The next step of the analysis is to review the system infrastructure to determine the water capacity and connection fee for the system. In calculating the water capacity and connection fee for the City, existing components, debt service for existing facilities, future capital improvements relating to expansion and capital fund reserves were included. The methodology used to calculate each of these components is described below. EXISTING OR BUY-IN COMPONENT – To calculate the value of the existing assets for the buy-in component, the City’s methodology considered the original cost of each asset. The original cost of the asset was then adjusted to a replacement cost value. The replacement cost of each asset was then depreciated for the remaining useful life (i.e., replacement cost less depreciation). The replacement cost method was used since this was the best information available. The City provided an asset listing for the various existing components and their installation dates. As was noted, there are different methods for valuing existing assets. In this case, a replacement cost new, less depreciation method was used. To accomplish this, the asset listing was reviewed for each asset and a replacement cost was estimated. A second review was made of the asset listing to eliminate assets that would be decommissioned or obsolete given the new capital projects listed as replacements or upgrades. Then, based on the installation date for each asset and an estimated useful life, the replacement cost less depreciation was calculated to determine the value of each asset for the capacity and connection fee analysis. Given the value of the assets, the next step was to determine the portion of the project costs that were determined to be eligible and included in the calculation of the capacity and Determination of the City’s Water Capacity and Connection Fees 24 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees connection fee. Within this study, contributions (i.e., the costs of donated or contributed assets) were not included in the capacity and connection fee. The final value of the assets was reduced by the amount of future principal on the debt associated with the assets as the principal will be recovered via the debt component within the City’s current rates. As described below (see Debt Service Component discussion), the remaining principal portion of the debt associated with the assets was deducted from the total eligible assets value prior to calculating the capacity and connection fee. This inclusion of a “debt service credit” avoids double charging the customer for the asset value in the existing or buy-in component of the capacity and connection fee, and also in the debt service component of the rates. The principal portion of the debt service balance on existing assets is removed from the value prior to calculating the buy-in portion of the fee. DEBT SERVICE COMPONENT - In addition to the buy-in component, a debt service component was also developed. This component accounts for the principal on existing assets. By segregating the debt service costs, the costs can be clearly identified and calculated appropriately. To avoid double-counting of the assets financed with debt, the future principal associated with those assets was deducted from the existing infrastructure value. The City has four outstanding debt issues for the water system. They are the 2012 Water Revenue Refunding Bonds, 2007A Revenue Bonds (Nacimiento Water Project), Reuse SRF Funding Repayments, and WTP Master Plan Improvements. The total debt service eligible is approximately $53 million for water. Further detail can be seen on Exhibit W-6 of the Water Technical Appendix. OTHER COMPONENTS - In addition to the existing or buy-in component and debt service component, capital fund reserves were determined to be capacity and connection fee-related. These components are considered an adjustment to the overall water system asset valuation since they are capacity infrastructure costs that relate to the water system as a whole and funded through existing customers. The total capacity and connection fee eligible fund reserve is $16 million for water. Further detail can be seen on Exhibit W-7 of the Water Technical Appendix. FUTURE COMPONENTS – An important requirement for a capacity and connection fee study is the connection between the anticipated future growth on the system and the required facilities needed to accommodate that growth. For purposes of this study, the City’s current Capital Improvement Plan (CIP) provided future projects. The City staff reviewed the current capital improvement plan and updated it with the best available information. Capital improvements that were growth-related were included in the water capacity fee calculation and totaled approximately $8.8 million through 2025. The largest area of capacity and connection fee eligible projects is treatment projects totaling approximately $4.7 million. Future growth was approximately 16% based on growth EDUs (5,821 future EDUs/36,791 total existing and future EDUs = 16%). Exhibit W-8 of the Water Technical Appendix contains the details of this portion of the fee. Determination of the City’s Water Capacity and Connection Fees 25 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees 4.5 Net Allowable Water Capacity and Connection Fee Based on the sum of the component costs calculated above, the net allowable water capacity and connection fees were determined. “Allowable” refers to the concept that the calculated capacity and connection fee shown on Table 4-5 is the City’s cost-based water capacity and connection fee. The City, as a matter of policy, may charge any amount up to the allowable capacity and connection fee, but not in excess of that amount. Charging an amount greater than the allowable water capacity and connection fee would not meet the nexus test of cost- based capacity and connection fee. Details are provided in Exhibit W-1 and Exhibit W-9 of the Water Technical Appendix. Table 4-5 Summary of Allowable Water Capacity and Connection Fees ($/EDU) Total “Allowable” Water Capacity and Connection Fee Total Existing Plant (RCNLD) $241,639,328 Less: Outstanding Debt Principal ($53,702,781) Plus: Reserves $16,079,051 Total Existing Plant $204,015,598 Total EDUs 36,791 Total Existing Capacity and Connection Fee per EDU $14,257 Total Future Plant $8,861,869 Total Future EDUs 5,821 Total Future Capacity and Connection Fee per EDU $1,523 Net Allowable Existing and Future per ($/EDU) $15,780 As can be seen in Table 4-5, the calculated water capacity and connection fee was determined to be $15,780 per EDU. These fees are stated as one (1) EDU. Table 4-6 Allowable Water Capacity and connection fee Summarized by Existing and Expansion Components $/EDU) Total “Allowable” Water Capacity and Connection Fee % of Total Existing Plant Related $14,257 90.4% Expansion Plant Related 1,523 9.6% Allowable Capacity and Connection Fee ($/EDU) $15,780 100.0% Determination of the City’s Water Capacity and Connection Fees 26 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Table 4-6 provides a better understanding of the relationship of the replacement-related portion of the fee to the expansion related portion of the fee. Slightly more than ninety percent of the calculated allowable fee is related to the existing facilities. The fee also varies by customer type, but in all cases it is intended to reimburse the existing customers for their portion of the system use that has been funded through rates over time on a per EDU basis. The City’s current ordinance code provides a water capacity and connection fee according to type of land use. The EDU is based on a residential customer and applied to other customer classes based on generally accepted flow assumptions by land use or customer type. Similar to the City’s current approach, fees for non-residential EDUs in this Report are based on water meter safe operating capacity ratios as developed by the American Water Works Association (AWWA) specifications. On February 7, 2017, the City Council directed staff to explore the following options for the water capacity and connection fee update. x Option 1 - Utilize a similar methodology to the 2013 Fee Study which included specific projects related to growth and expansion of the water system infrastructure plus financing costs. x Option 2 - Utilize a methodology that includes fair share buy-in to both existing and future water infrastructure. Option 1 - The water capacity and connection fees calculated in Option 1 are based on a similar methodology to the 2013 Fee Study where only specific water system improvements and the financing costs of those improvements are included in the fee calculation. This option reflects the increased capital costs of these projects as well as the financing of these capital projects. Option 1 does not include a buy-in component to existing water infrastructure as only specific “major” capital projects are included. These were projects such as the water treatment plant expansion and upgrade and the Nacimiento pipeline project. This results in a calculated capacity and connection fee of $11,872 per EDU. Option 2 - The water capacity and connection fees calculated for Option 2 are based on a methodology that values the cost of all existing and future water assets. The growth related assets are attributed to existing and future development, 84 percent and 16 percent. This split is based on future EDUs to total EDUs (5,821/36,971 = 16%). This results in a calculated capacity and connection fee of $15,780 per EDU. Provided in Table 4-7 is a comparison of the current fee, Option 1 (current methodology), and Option 2 (proposed methodology). Determination of the City’s Water Capacity and Connection Fees 27 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Table 4 - 7 Option 1 and 2 Water Capacity and Connection Fees – $/Equivalent Dwelling Unit (EDU) Land Use Type EDU Current Option 1 Option 2 Residential (per unit) Residential Unit [1] 1.0 $11,322.16 $11,872 $15,780 Residential Unit [2] 0.7 7,925.51 8,310 11,046 Mobile Home 0.6 6,793.30 7,123 9,468 Studio Unit (450 s.f. or less) 0.3 3,396.65 3,562 4,734 Non-Residential 3/4-inch 1.0 $11,322.16 $11,872 $15,780 1-inch 1.7 19,247.68 20,182 26,826 1-1/2 inch 3.4 38,495.36 40,365 53,652 2-inch 5.4 61,138.45 64,109 85,212 3-inch 10.7 121,145.00 127,030 168,846 4-inch 16.7 189,076.96 198,262 263,526 6-inch 33.4 378,153.92 396,525 527,052 [1] Residential unit 1.0 defined as 801 square feet or more. [2] Residential unit 0.7 defined as 451 to 800 square feet. Option 1 is not being recommended as the fees do not include all water infrastructure necessary to serve new development or offer the greatest protection to the water ratepayer. Option 2 is recommended, at $15,780 per EDU, as this fee represents the costs associated with both existing and future infrastructure needed to serve future development and offers the greatest protection to the water ratepayer. 4.6 Key Water Capacity and Connection Fee Assumptions In the development of the City’s water capacity and connection fees, a number of key assumptions were utilized. These are as follows: „ The water capacity and connection fees were developed on the basis of the City’s planning documents, anticipated future connections, and the needed capital improvements to serve those future connections. „ The assumed water gallon per day per equivalent dwelling unit was adjusted from 150 gpd to 134 gpd. This revised definition of an EDU links directly to the City’s planning documents and current customer consumption patterns. „ The City’s asset records and system information were used to determine the existing infrastructure assets and their value based on replacement cost. „ The City provided financial records related to capital reserves available and future water debt service payments. „ The City provided the most recent water CIP for future expansion improvements. „ The City determined the portion of future improvements that were growth-related. Determination of the City’s Water Capacity and Connection Fees 28 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees „ The base year for the CIP was assumed at 2016. „ The calculation of the debt credit component included current outstanding principal on existing assets. 4.7 Implementation of the Proposed Water Capacity and Connection Fees HDR would recommend that the City continue to adjust the water capacity and connection fees on an annual basis. The City currently uses the Consumer Price Index (CPI) for this annaula update. This method of escalating the City’s fees should be used for no more than a five-year period. After five years, HDR recommends that the City update the water capacity and connection fees based on the actual cost of infrastructure and any new planned facilities that would be contained in an updated master plan or CIP. It is further recommended the City to consider using the Engineering News Record Construction Cost Index (ENR-CCI) to reflect the cost of interest and inflation instead of the CPI. The ENR-CCI is a reliable and consistent indices that tracks construction costs and is published every month showing the national average of twenty cities. 4.8 Consultant Recommendations Based on our review and analysis of the City’s existing water capacity and connection fees, HDR provides the following recommendations: „ The City should revise and update its water capacity and connection fees to the calculated water capacity and connection fees for Option 2 as shown in this Report. The fees should be applicable for any new customers connecting to the system, or an existing customer requesting/requiring additional capacity. The adopted water capacity and connection fees shall not exceed the calculated fees as set forth in this Report. „ The City should make periodic (annual) adjustments to the water capacity and connection fees based on changes in the Engineering News Record Construction Cost Index. This is consistent with the City’s past practices using the CPI for these adjustments, as they relate to these fees. „ The City should update the actual calculations for the water capacity and connection fees based on the methodology as approved by the resolution or ordinance setting forth the methodology for water capacity and connection fees at such time when a new CIP, facilities plan, master plan or a comparable plan is approved or updated by the City. 4.9 Summary The development of the water capacity and connection fees by HDR utilized generally accepted engineering and ratemaking principles, while applying City specific planning, asset and customer information. The City should have legal counsel review the Report and for consistency with applicable City and State laws and regulations. Determination of the City’s Wastewater Capacity and Connection Fees 29 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees 5.1 Introduction This section of the Report presents the details and key assumptions in the calculation of the City’s wastewater capacity and connection fee. The calculation of the City’s wastewater capacity and connection fee is based upon City specific accounting and planning information. Specifically, the wastewater capacity and connection fee is based upon: the City’s fixed asset records; the City’s current wastewater capital improvement plan; existing equivalent dwelling units (EDUs); and projection of future EDUs. As was noted in Section 2 of this Report, these planning documents and projections of future EDUs provide the required support for a “rationally based public policy” to support the imposition of cost-based wastewater capacity and connection fee. To the extent that the cost and timing of future capital improvements change, it is recommended that the wastewater capacity and connection fee presented in this section of the Report should be updated to reflect the changes. 5.2 Overview of the City’s Wastewater System The City provides wastewater collection and treatment services to approximately 14,000 service connections. The City serves Cal Poly and the County of San Luis Obispo Airport. The City’s wastewater collection system includes approximately 136 miles of gravity sewer mains and 2,900 manholes, as well as nine sewage lift stations with three miles of force main. The City is in the planning stages for an upgrade to the WRRF, the City’s wastewater treatment plant. The WRRF is rated for 5.4 mgd maximum daily flow and treats an average of 4.15 mgd average annual flow according to 2009 to 2016 flow data. After being treated, the water is either discharged to San Luis Obispo Creek or distributed as recycled water. 5.3 Current City Wastewater Capacity and Connection Fees The City, per City resolution, updates the fees each year by the Consumer Price Index (CPI). It should be noted that there is a wastewater fee for City Wide as well as additional fees for specific catchment area improvements. For those customers in a catchment area, the City Wide fee is charged along with the appropriate catchment area fee. The City’s current wastewater capacity and connection fees for 2017-18, as of July 1, 2017, are shown below in Table 5-1. Determination of the City’s Wastewater Capacity and Connection Fees Determination of the City’s Wastewater Capacity and Connection Fees 30 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Table 5 - 1 Current Wastewater Capacity and Connection Fees – $/Equivalent Dwelling Unit (EDU) Type of Use City Wide Margarita Tank Farm Silver City Calle Joaquin Laguna Residential (per unit) SF Residential $3,830.21 $2,819.50 $3,728,52 1,392.80 $1,878.64 $503.30 MF Residential 2,681.14 1,973.65 2,609.96 974.96 1,315.05 352.31 Mobile Home 2,298.12 1,691.70 2,237.11 835.68 1,127.18 301.98 Studio Unit 1,149.06 845.85 1,118.56 417.84 563.59 150.99 Non-Residential 3/4-inch $3,830.21 $2,819.50 $3,728.52 $1,392.80 $1,878.64 $503.30 1-inch 6,511.35 4,793.15 6,338.48 2,367.76 3,193.69 855.61 1-1/2 inch 13,022.70 9,586.30 12,676.96 4,735.53 6,387.37 1,711.22 2-inch 20,683.11 15,225.30 20,134.00 7,521.13 10,144.65 2,717.81 3-inch 40,983.19 30,168.64 39,895.14 14,902.98 20,101.44 5,385.30 4-inch 63,964.42 47,085.64 62,266.25 23,259.79 31,373.27 8,405.09 6-inch 127,928.85 94,171.28 124,532.51 46,519.58 62,746.54 16,810.17 [1] – City’s current wastewater capacity and connection fee effective July 1, 2017. The City current wastewater capacity and connection fees include a city wide fee and additional catchment area charges for specific area improvements. Similar to the City’s water capacity and connection fee, the fee also varies by customer type, reflective of the gallon per day (GPD) capacity use in the equivalent dwelling unit (i.e., EDU %). The catchment areas are regions in the City served by sewer mains, lift stations, and force mains. Each catchment area varies in the amount of wastewater flow pumped, due to the topography, area, and land uses served. These catchment areas are primarily located in the southern portion of the City, except for the Foothill catchment area located in the northeast area of the City. The total cost of the catchment area improvements is over $34 million, with approximately $15 million attributed to new development. The cost of wastewater improvements is allocated to future development based on flow generation in each of the catchment areas. Of the over 5,800 future EDUs in the City, approximately 80 percent, or 4,600 future EDUs, are located in areas served by lift stations, identified as “catchment areas”. New fees are identified for three new catchment areas (Airport, Buckley, and Foothill). The Airport and Foothill catchment area fees support the replacement of existing lift station infrastructure. The Buckley catchment area fee is applicable to development in the Airport Area Specific Plan, including the Avila Ranch project and other development east of that project along Buckley Road. Determination of the City’s Wastewater Capacity and Connection Fees 31 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees 5.4 Calculation of the Wastewater Capacity and Connection Fee As was discussed in Section 2, and similar to the approach used for the water capacity and connection fees, the process of calculating the City’s wastewater capacity and connection fee is based upon a four-step process. These steps were as follows: 1. Determination of system planning criteria 2. Determination of equivalent dwelling units (EDUs) 3. Calculation of the capacity and connection fees for system costs 4. Determination of any capacity and connection fee credits 5.4.1 System Planning Criteria and Equivalent Dwelling Units System planning criteria are used to establish the capacity needs of an equivalent dwelling unit (EDU). The City updated the projections for future residential and non-residential development in equivalent dwelling units based on reduction in average water use since 2013 from the City’s utility billing data. This reduction is from 150 gallons per day per equivalent residential units to 134 gallons per day per equivalent residential unit based on the City’s three-year average for single family residential units. Based on the available wastewater treatment capacity, less Cal Poly share is 4.9 MGD. This capacity divided by 134 gallons per EDU is a total City existing and future EDUs of 36,971 EDUs. The existing average dry weather flow is 4.15 MGD which includes projected flow for vested and pending projects under construction. Total existing wastewater EDUs would be 30,907 (4.15 MGD/ 134 gallons per day = 30,970). This leaves 5,821 future EDUs. Table 5-2 provides a summary of the planning criteria used to establish the City’s proposed wastewater capacity and connection fee. Table 5-2 Summary of the Planning Criteria for EDU Calculation Planning Criteria Description Planning Criteria WRRF Total Capacity Future Average Dry Weather Flow/WRRF Design Capacity 5,400,000 Less: Cal Poly Average Dry Weather Flow Share 470,000 City Owned WRRF Capacity 4,930,000 Average Day Flow per EDU 134 gallons/EDU Total City Existing and Future EDUs 36,971 WRRF Existing Capacity Existing Average Dry Weather Flow 4,150,000 Average Day Flow per EDU 134 gallons/EDU Total City Existing EDUs 30,970 Total City Future EDUs 5,821 Determination of the City’s Wastewater Capacity and Connection Fees 32 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Detail of the EDU calculation is shown in Exhibit S-2 of the Wastewater Technical Appendix. As discussed in the water capacity and connection fee section, the residential category is adjusted as water demand correlates more closely to unit size than a single- or multi-family unit designation as shown in Table 5-3. Fee categories are proposed to correspond to residential units between 451 and 800 square feet and 801 square feet or more. New State regulations allow accessory dwelling units within single-family residential zones, these units would not be assessed a capacity and connection fee. However, where fees are applicable, the fee will vary depending on the size of the residential unit. Table 5-3 shows the residential definitions for establishing the equivalent EDU factor. Table 5 - 3 Residential Equivalency Factors Residential Unit Type Average Annual Water Consumption Equivalency Factor Residential Unit (801 square feet or more) 0.17 1.0 Residential Unit (451 to 800 square feet) 0.12 0.7 Non-Residential 0.10 0.6 Studio Unit (450 square feet or less) 0.05 0.3 Similar to the 2013 Study, wastewater fees for non-residential EDUs in this Report are based on water meter safe operating capacity ratios as developed by the American Water Works Association (AWWA) specifications. 5.4.2 Calculation of the Wastewater Capacity and Connection Fee by Component The next step of the analysis is to review the major functional wastewater system infrastructure to determine the wastewater capacity and connection fee for the City. In calculating the wastewater capacity and connection fee for the City, existing asset components, debt service for existing facilities, future capital improvements relating to expansion and capital fund reserves were included. The methodology used to calculate each component is described below. EXISTING OR BUY-IN COMPONENT – To calculate the value of the existing assets for the buy-in component, the City’s methodology considered the original cost of each asset. The original cost of the asset was then adjusted to a replacement cost value. The replacement cost of each asset was then depreciated for the remaining useful life (i.e., replacement cost less depreciation). The replacement cost method was used since it was the best information available. The City provided an asset listing for the various existing components and their installation dates. As was noted, there are different methods for valuing existing assets. In this case, a replacement cost new, less depreciation method was used. To accomplish this, the asset listing was reviewed for each asset and a replacement cost was estimated. A second review was made of the asset listing to eliminate assets that would be decommissioned or obsolete given Determination of the City’s Wastewater Capacity and Connection Fees 33 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees the new capital projects listed as replacements or upgrades. This is particular important given the large capital project for the Water Resource Recovery Facility (WRRF) in which some existing assets will be obsolete and or decommissioned with the new facility project. Then, based on the installation date for each asset and an estimated useful life, the replacement cost less accumulated depreciation for each asset can be calculated. Given the value of the assets, the next step was to determine the portion of the project costs that were deemed eligible to be included in the calculation of the capacity and connection fee. Within this study, contributions (i.e., the costs of donated or contributed assets) were not included in the capacity and connection fee. The final value of the assets was reduced by the amount of future principal on the debt associated with the assets as the principal will be recovered via the debt component within the City’s current rates. As described below (see Debt Service Component discussion), the remaining principal portion of the debt associated with the assets was deducted from the total eligible asset value prior to calculating the capacity and connection fee. This inclusion of a “debt service credit” avoids double charging the customer for the asset value in the existing or buy-in component of the capacity and connection fee, and also in the debt service component of the rates. The principal portion of the debt service balance on existing assets is removed from the value prior to calculating the buy-in portion of the fee. DEBT SERVICE COMPONENT - In addition to the buy-in component, a debt service component was also developed. This component accounts for the principal on existing assets. By segregating the debt service out, the cost can be clearly identified and calculated appropriately. To avoid double-counting of the assets financed with debt, the future principal associated with those assets would be deducted from the existing infrastructure value. The City has three outstanding debt issues for the wastewater system. They are the WRRF Energy Efficiency Project, Tank Farm Lift Station Financing, and a second Tank Farm Lift Station Financing. The total debt service eligible is $17 million for wastewater. Further detail can be seen in Exhibit S-5 of the Wastewater Technical Appendix. OTHER COMPONENTS - In addition to the existing or buy-in component and debt service component, capital fund reserves were determined to be capacity and connection fee-related. These components are considered to be asset valuation adjustments to the overall wastewater system since they are capacity infrastructure costs that relate to the wastewater system as a whole. The total capacity and connection fee eligible fund reserve is $28 million for wastewater as current customers have contributed this revenue source over time. Further detail can be seen on Exhibit S-6 of the Wastewater Technical Appendix. FUTURE COMPONENTS –An important requirement for a capacity and connection fee study is the connection between the anticipated future growth on the system and the required facilities needed to accommodate that growth. For purposes of this study, the City’s current Capital Improvement Plan (CIP) provided future projects. The City staff reviewed the current capital improvement plan and updated it with the best available information. Capital improvements that were growth-related were included in the wastewater capacity fee calculation and totaled Determination of the City’s Wastewater Capacity and Connection Fees 34 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees approximately $48 million through 2025. The WRRF project eligible capacity and connection fee costs were $24.7 million or approximately 51% of the future eligible projects costs. Future growth was approximately 16% based on growth EDUs (5,821 future EDUs/36,791 total existing and future EDUs = 16%). Exhibit S-7 of the Wastewater Technical Appendix contains the details of this portion of the fee. 5.5 Proposed Wastewater Capacity and Connection Fee Based on the sum of the component costs calculated above, the allowable wastewater capacity and connection fee were determined. “Allowable” refers to the concept that the calculated capacity and connection fee shown on Table 5-4 are the City’s cost-based capacity and connection fee. The City, as a matter of policy, may charge any amount up to the allowable capacity and connection fee, but not an amount in excess of the calculated fee. Charging an amount greater than the allowable capacity and connection fee would not meet the nexus test of a cost-based capacity and connection fee. Details are provided in Exhibit S-1 for Wastewater of the Technical Appendix. Table 5 – 4 Summary of Allowable Wastewater Capacity and Connection Fee ($/EDU) Total “Allowable” Wastewater Capacity and Connection Fee Total Existing Plant (RCNLD) $149,047,830 Less: Outstanding Debt Principal ($17,096,754) Plus: Reserves $28,271,2583 Total Existing Plant $160,222,334 Total EDUs 36,791 Total Existing Capacity and Connection Fee per EDU $4,354 Total Future Plant $248,010,131 Total Future EDUs 5,821 Total Future Capacity and Connection Fee per EDU $8,248 Net Allowable Capacity and Connection Fee per EDU $12,602 As can be seen, the City’s total wastewater capacity and connection fee is $12,602 based on the value of the capacity in the existing system and future improvements (capital) necessary to serve new growth and expansion on the system. Provided below in Table 5-5 is a summary of the fee between existing-related wastewater facilities and expansion-related wastewater facilities. Determination of the City’s Wastewater Capacity and Connection Fees 35 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Table 5 – 5 Allowable Wastewater Capacity and Connection Fee Summarized by Existing and Expansion Components $/EDU) Total “Allowable” Wastewater Capacity Fee % of Total Existing Plant Related $4,354 34.5% Expansion Plant Related 8,248 65.5% Total Allowable Capacity and Connection Fee ($/EDU) $12,602 100.0% As can be seen, approximately 34.5% of the wastewater capacity and connection fee is related to the City’s existing facilities. The City charges new customers connecting to the wastewater system a one-time wastewater capacity and connection fee. The fee varies by customer type but, in all cases, it is intended to reimburse the existing customers for their portion of the system that has been funded through rates over time on a per EDU basis. The current ordinance code provides a wastewater capacity and connection fee according to type of use. The EDU is based on a residential customer and applied to other customer classes based on generally accepted flow assumptions by type. On February 7, 2017, the City Council directed the following options for the wastewater capacity and connection fee. x Option 1 - Utilize a methodology which includes debt-financed infrastructure only (2013 methodology). x Option 2 - Utilize a methodology that includes fair share buy-in to both existing and future infrastructure. x Option 3 - Option 1 with area-specific wastewater catchment area fees eliminated in favor on one citywide wastewater capacity and connection fee. x Option 4 - Option 2 with area-specific wastewater catchment area fees eliminated in favor on one citywide wastewater capacity and connection fee Option 1 - The fees calculated in Option 1 are based on a similar methodology to the 2013 Fee Study where only specific growth projects and financing costs are included in the fee calculation. This option reflects the increased capital costs of these debt-financed projects as well as growth related projects. Option 1 does not include a buy-in component to existing wastewater infrastructure. The capacity and connection fee under Option 1 is $8,165 per EDU. The catchment area fees would be in addition to the city wide fee. This option does not include all wastewater infrastructure necessary to serve new development or offer the greatest protection to the wastewater ratepayer. Therefore it is not recommend. Determination of the City’s Wastewater Capacity and Connection Fees 36 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Option 2 - The wastewater capacity and connection fees calculated for Option 2 are based on a methodology that values the cost of all existing and future wastewater assets, as outlined in this Report. The growth related assets are attributed to existing and future development, 84 percent and 16 percent. This split is based on future EDUs to total EDUs (5,821/36,971 = 16%). The capacity and connection fee under Option 2 is $9,522 per EDU and additional wastewater catchment area fees would apply, where applicable. Option 3 - The wastewater capacity and connection fees calculated for Option 3 include those fees calculated in Option 1, and add the cost of all catchment area improvements. In this option, the approximately $15 million in capital improvements would be attributed to all approximately 5,800 future EDUs in the City. The capacity and connection fee under Option 2 is $10,721 per EDU. Option 3 wastewater capacity and connection fee is not being recommended. Similar to Option 1, Option 3 does not include all wastewater infrastructure necessary to serve new development and thereby does not offer the greatest protection to the wastewater ratepayer. Option 4 – This option uses the methodology established for Option 2, and detailed in this Report) with the catchments area improvement costs included in total, for a single wastewater capacity and connection fee. The Option 4 wastewater capacity and connection fee, at $12,602 per EDU, is the recommended fee as this fee represents the costs associated with both existing and future infrastructure needed to serve future development, offers the greatest protection to the wastewater ratepayer, and simplifies implementation of the City’s wastewater capacity and connection fees. The City’s proposed wastewater capacity and connection fees for Options 1, 2, 3 and 4 are shown below in Table 5-6. Options 1 and 2 are only a city wide fee and the additional catchment fee shown in Table 5-7 would apply. Options 3 and 4 are a full cost fee and include catchment costs. Determination of the City’s Wastewater Capacity and Connection Fees 37 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Table 5 - 6 Options 1,2 , 3, and 4 Wastewater Capacity and Connection Fees – $/Equivalent Dwelling Unit (EDU) Type of Use Equiv. Dwelling Unit (EDU) Option 1 City Wide [1] Option 2 City Wide [1] Option 3 Full Cost [2] Option 4 Full Cost [2] Residential (per unit) Residential [3] 1.00 $8,165 $9,522 $10,721 $12,602 Residential [3] 0.70 5,715 6,666 7,505 8,821 Mobile Home 0.60 4,899 5,713 6,433 7,561 Studio Unit 0.30 2,449 2,857 3,216 3,781 Non-Residential 5/8” to 3/4" 1.00 $8,165 $9,522 1-inch 1.70 13,880 16,188 $10,721 $12,602 1-1/2 inch 3.40 27,759 32,375 18,226 21,423 2-inch 5.40 44,088 51,420 36,452 42,847 3-inch 10.70 87,360 101,887 57,895 68,051 4-inch 16.70 136,347 159,021 114,718 134,841 6-inch 33.40 272,695 318,041 179,046 210,453 [1] City wide does not include additional catchment fee. [2] Option 3 and 4 include catchment area costs and are a full cost fee. [3] Residential EDU unit defined as 1.0 = 801 square feet or more; 0.70 = 451 to 800 square feet. Determination of the City’s Wastewater Capacity and Connection Fees 38 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees Table 5 – 7 Option 1 and 2 - Additional Catchment Area Charges Wastewater Capacity and Connection Fees – $/Equivalent Dwelling Unit (EDU) Additional Catchment Area Charges [1] Type of Use Margarita Tank Farm Silver City Calle Joaquin Laguna Airport [2] Foothill [2] Buckley [2] Residential (per unit) Residential [3] $3,830 $3,192 $2,429 $2,898 $434 $6,372 $22,319 $643 Residential [3] 2,681 2,234 1,700 2,029 304 4,460 15,623 450 Mobile Home 2,298 1,915 1,457 1,739 261 3,823 13,391 386 Studio Unit 1,149 958 729 870 130 1,912 6,696 193 Non-Residential 5/8” to 3/4" $3,830 $3,192 $2,429 $2,898 $434 $6,372 $22,319 $643 1-inch 6,511 5,426 4,129 4,927 738 10,833 37,943 1,093 1-1/2 inch 13,022 10,852 8,259 9,855 1,477 21,665 75,885 2,187 2-inch 20,683 17,236 13,117 15,651 2,345 34,409 120,523 3,473 3-inch 40,982 34,153 25,990 31,013 4,647 68,181 238,815 6,882 4-inch 63,963 53,304 40,565 48,403 7,253 106,414 372,730 10,741 6-inch 127,925 106,608 81,129 96,807 14,506 212,828 745,460 21,483 [1] – These fees are in addition to the city wide fees in Options 1 and 2. [2] – Airport, Foothills, and Buckley are new fees. [3] – Residential EDU unit defined as 1.0 = 801 square feet or more; 0.70 = 451 to 800 square feet. 5.6 Key Wastewater Capacity and Connection Fee Assumptions In the development of the capacity and connection fee for the City’s wastewater utility, a number of key assumptions were utilized. These are as follows: „ The City’s wastewater capacity and connection fee was developed based upon the City’s current EDUs and current capacity costs, as well as the estimated future EDUs and the needed capital improvements to serve the future EDUs. „ The City’s asset records were used to determine the existing infrastructure assets and updated to replacement cost less depreciation. „ The City provided the most recent CIP for future expansion improvements. „ The City determined the portion of future improvements that were growth-related. „ The base year for the CIP was assumed at 2016. „ The calculation of the debt credit component included current outstanding principal debt service payments on existing assets. 5.7 Implementation of the Wastewater Capacity and Connection Fee HDR would recommend that the City continue to adjust the wastewater capacity and connection fees on an annual basis. The City currently uses the Consumer Price Index (CPI) for this update. This method of escalating the City’s fees should be used for no more than a five- Determination of the City’s Wastewater Capacity and Connection Fees 39 City of San Luis Obispo – Water and Wastewater Capacity and Connection Fees year period. After five years, HDR recommends that the City update the wastewater capacity and connection fees based on the actual cost of infrastructure and any new planned facilities that would be contained in an updated master plan or CIP. It is further recommended the City to consider using the Engineering News Record Construction Cost Index (ENR-CCI) to reflect the cost of interest and inflation instead of the CPI. The ENR-CCI is a reliable and consistent indices that tracks construction costs and is published every month showing the national average of twenty cities. 5.8 Consultant Recommendations Based on our review and analysis of the City’s wastewater capacity and connection fee, HDR makes the following recommendations: „ The City should revise and update its wastewater capacity and connection fee to the calculated wastewater capacity and connection fee shown in this Report. The fee is applicable for any new customers connecting to the system, or an existing customer requesting/requiring additional capacity. The adopted wastewater capacity and connection fee shall not exceed the calculated fee as set forth in this Report. „ The wastewater gallon per day per equivalent dwelling unit was adjusted from 150 gpd to 135 gpd per EDU and is reflective the City’s changing consumption/usage patterns. „ The City should make periodic (annual) adjustments to the wastewater capacity and connection fees based on changes in the Engineering News Record Construction Cost Index. This is consistent with the City’s past practices using the CPI for these adjustments, as they relate to these fees. „ The City should update the actual calculations for the wastewater capacity and connection fee based on the methodology as approved by the resolution or ordinance setting forth the methodology for capacity and connection fee at such time when a new capital improvement plan, facilities plan, master plan or a comparable plan is approved or updated by the City. 5.9 Summary The development of the wastewater capacity and connection fee by HDR utilized generally accepted engineering and ratemaking principles, while applying City specific planning, asset and customer information. City should have legal counsel review the Report and for consistency with City and State applicable laws and regulations. Technical Appendices Water Capacity and Connection Fee 1 City of San Luis Obispo - Water 2 Exhibit W-1 3 Development of Capacity and Connection Fee 4 5 Plant Description Estimated Replacement Cost Eligible Replacement Cost New (RCN) Eligible Replacement Cost New Less Depreciation (RCNLD) EDUs Total Fee 6 Existing Plant [1] 7 Supply $284,894,773 $62,841,035 $60,234,226 36,791 $10,348 7 Treatment 83,831,215 83,831,215 73,535,215 36,791 1,999 8 Distribution 249,712,833 228,321,833 107,869,887 36,791 2,932 9 10 Total Existing Plant $618,438,822 $374,994,084 $241,639,328 36,791 $15,279 11 12 Less: Outstanding Debt Principal (2)($53,702,781) 36,791 ($1,459) 13 14 Plus: Capital Fund Reserves [3]$16,079,051 36,791 $437 15 16 Total Net Existing Plant $618,438,822 $374,994,084 $204,015,598 36,791 $14,257 17 18 Future Plant [4] 19 Supply $6,726,460 $1,414,334 5,821 $243 20 Treatment 29,416,066 4,706,572 5,821 809 21 Distribution 2,740,963 2,740,963 5,821 471 22 23 Total Future Plant $38,883,489 $0 $8,861,869 5,821 $1,523 24 25 26 27 Total Existing and Future Plant [5]$657,322,311 $374,994,084 $212,877,467 $15,780 28 29 Existing EDUs (Includes Vested/Pending Projects)30,970 30 Future EDUs 5,821 31 Total Existing and Future EDUs 36,791 32 33 34 Notes: 35 [1] Existing plant based on replacement cost less depreciation. 36 [2] Remaining principal as of June 2016. See Exhibit W-6. 37 [3] Cash reserves as of June 2016 which are fee eligible. See Exhibit W-7. 38 [4] Future plant based on City capital improvement plan in 2016 dollars. 39 [5] Based on "combined" methodology established in AWWA M1, Sixth Edition, Table VI.2-1, page 273. Page 1 of 16 1 City of San Luis Obispo - Water 2 Exhibit W-2 3 Development of EDUs 4 5 EDU = Equivalent Dwelling Unit 6 7 8 5,400,000 Future Average Dry Weather Flow/WRRF Design Capacity 9 470,000 Cal Poly Average Dry Weather Flow/Capacity share of WRRF 10 4,930,000 City owned WRRF Capacity 11 134 EDU gpd Rate [1] 12 36,791 Total City Existing and Future EDU 13 4,150,000 Existing Average Dry Weather Flow, plus pending increment 14 30,970 Existing EDU (Includes Vested/Pending Projects) 15 5,821 Future EDU 16 17 18 19 Notes: 20 [1] City provided gallons per day (gpd) based on a a three-year average from 2012-13 to 2014-15. 21 [2] Future growth is 16% of total EDU, 5,821/36,791 = 16% Future EDU Calc (derived by using 5.4 mgd design capacity for WRRF) Page 2 of 16 1 City of San Luis Obispo - Water Page 1 of 2 2 Exhibit W-3 3 Supply Capacity and Connection Fee 4 5 6 System Type Function Description Install Date Original Cost ENR Factor Estimated Replacement Cost Average Age (Years) Life Cycle % Estimated Life Cycle (Years) Estimated Replacement Cost % Depr. % Fee Eligible Replacement Cost New (RCN) Replacement Cost New Less Depreciation (RCNLD) 7 EXISTING PLANT [1] 8 WRR Pennington Dam Pennington Creek Dam 6/30/1999 $235,617 1.00 $235,617 17 23%75 $235,617 22.7%100%$235,617 $182,210 9 WRR Reservoir Whale Rock Reservoir 1961 7,000,000 1.00 100,000,000 55 73%75 100,000,000 73.3%0%0 0 10 WRR Reservoir Land (1400 Acres Land)1960 0 1.00 0 56 75%75 0 74.7%0%0 0 11 WRR Reservoir Shop structures (2,400 SF)1960 0 1.00 480,000 56 187%30 480,000 100.0%0%0 0 12 WRR Reservoir Security fencing 1960 0 1.00 20,000 56 224%25 20,000 100.0%0%0 0 13 WRR Reservoir Fencing 1960 0 1.00 370,000 56 224%25 370,000 100.0%0%0 0 14 WRR Reservoir Roads 1960 0 1.00 0 56 140%40 0 100.0%0%0 0 15 WRR Reservoir Inlet structure 1960 0 1.00 0 56 112%50 0 100.0%0%0 0 16 WRR Reservoir Outlet structure 1960 0 1.00 0 56 112%50 0 100.0%0%0 0 17 WRR Reservoir Spillway 1960 0 1.00 0 56 112%50 0 100.0%0%0 0 18 WRR Reservoir Pipe 1960 0 1.00 0 56 112%50 0 100.0%0%0 0 19 WRR Reservoir Monitoring instruments 1960 0 1.00 0 56 224%25 0 100.0%0%0 0 20 WRR Reservoir Added instruments 1984 20,000 1.00 50,000 32 128%25 50,000 100.0%0%0 0 21 WRR Reservoir Inlet valves 2003 200,000 1.00 300,000 13 43%30 300,000 43.3%0%0 0 22 WRR Reservoir 24" Khrone ultrasonic meter 2010 12,000 1.00 20,000 6 30%20 20,000 30.0%0%0 0 23 WRR Reservoir Residence (1,150 SF)1930 0 1.00 250,000 86 172%50 250,000 100.0%0%0 0 24 WRR Reservoir Well 2016 3,000 1.00 3,500 0 0%30 3,500 0.0%0%0 0 25 WRR Pump Station A Pump Station A 1998 0 1.00 0 18 90%20 0 90.0%0%0 0 26 WRR Pump Station A Land 1998 0 1.00 0 18 24%75 0 24.0%0%0 0 27 WRR Pump Station A Building 1998 600,000 1.00 2,000,000 18 60%30 2,000,000 60.0%0%0 0 28 WRR Pump Station A Fencing 1998 0 1.00 14,000 18 72%25 14,000 72.0%0%0 0 29 WRR Pump Station A Pumps, valves, motor controls 1998 0 1.00 0 18 90%20 0 90.0%0%0 0 30 WRR Pump Station A Premium efficiency motors 2005 70,000 1.00 100,000 11 55%20 100,000 55.0%0%0 0 31 WRR Pump Station B Pump Station B 1998 0 1.00 0 18 72%25 0 72.0%0%0 0 32 WRR Pump Station B Land 1998 0 1.00 0 18 24%75 0 24.0%0%0 0 33 WRR Pump Station B Building 1998 600,000 1.00 2,000,000 18 60%30 2,000,000 60.0%0%0 0 34 WRR Pump Station B Fencing 1998 0 1.00 14,000 18 72%25 14,000 72.0%0%0 0 35 WRR Pump Station B Pumps, valves, motor controls 1998 0 1.00 0 18 90%20 0 90.0%0%0 0 36 WRR Pump Station B Premium efficiency motors 2005 70,000 1.00 100,000 11 55%20 100,000 55.0%0%0 0 37 WRR Pump Station B Generator 1998 75,000 1.00 100,000 18 90%20 100,000 90.0%0%0 0 38 WRR Building Radio repeater building 1960 0 1.00 0 56 187%30 0 100.0%0%0 0 39 WRR Building Building 1960 0 1.00 25,000 56 187%30 25,000 100.0%0%0 0 40 WRR Building Antennas 2015 0 1.00 10,000 1 3%30 10,000 3.3%0%0 0 41 WRR Building Radio hardware 2015 7,500 1.00 8,000 1 10%10 8,000 10.0%0%0 0 42 WRR Building Microwave radio system 2015 96,000 1.00 150,000 1 7%15 150,000 6.7%0%0 0 43 WRR Pipeline Approx. 18 miles of 30" PCCP pipe 1960 2,000,000 1.00 16,000,000 56 75%75 16,000,000 74.7%0%0 0 44 WRR Pipeline Five-8" surge control valves 1960 0 1.00 30,000 56 187%30 30,000 100.0%0%0 0 45 WRR Pipeline 57-6" blow off valves 1961 0 1.00 28,500 55 183%30 28,500 100.0%0%0 0 46 WRR Pipeline 60 ARV valves 1961 0 1.00 24,000 55 183%30 24,000 100.0%0%0 0 47 WRR Pipeline 39 Cathodic protection stations 1961 0 1.00 78,000 55 183%30 78,000 100.0%0%0 0 48 WRR Pipeline Four-30" valves 1998 0 1.00 120,000 18 60%30 120,000 60.0%0%0 0 49 WRR Rolling Stock 1998 17' Boston Whaler 1996 6,500 1.00 20,000 20 100%20 20,000 100.0%0%0 0 50 WRR Rolling Stock 2001 Jeep Cherokee 2001 0 1.00 32,000 15 136%11 32,000 100.0%0%0 0 51 WRR Rolling Stock 18-foot Equipment trailer 2004 0 1.00 8,000 12 67%18 8,000 66.7%0%0 0 52 WRR Rolling Stock 2004 JD tractor model 4710 2004 37,000 1.00 54,000 12 80%15 54,000 80.0%0%0 0 53 WRR Rolling Stock 2014 Kawasaki Gator utility vehicle 2014 14,000 1.00 18,000 2 20%10 18,000 20.0%0%0 0 54 WRR Rolling Stock 2016 F150 4x4 truck 2016 32,000 1.00 44,000 0 0%11 44,000 0.0%0%0 0 55 WRR Rolling Stock 2016 F350 4X4 truck 2016 60,000 1.00 85,000 0 0%12 85,000 0.0%0%0 0 56 SR Salinas Reservoir Micro surface Dam Access Road 6/30/2013 183,964 1.09 200,009 3 8%40 200,009 7.5%0%0 0 57 SR Salinas Reservoir Micro surface Booster Station Access Road 6/30/2013 78,986 1.09 85,875 3 12%25 85,875 12.0%0%0 0 58 SR Salinas Reservoir Replace Existing Boat 6/30/2013 20,680 1.09 22,484 3 20%15 22,484 20.0%0%0 0 59 SR Salinas Reservoir Cathodic Protection Inspection of Pipe 6/30/2013 10,637 1.09 11,565 3 15%20 11,565 15.0%0%0 0 Page 3 of 16 1 City of San Luis Obispo - Water Page 2 of 2 2 Exhibit W-3 3 Supply Capacity and Connection Fee 4 5 6 System Type Function Description Install Date Original Cost ENR Factor Estimated Replacement Cost Average Age (Years) Life Cycle % Estimated Life Cycle (Years) Estimated Replacement Cost % Depr. % Fee Eligible Replacement Cost New (RCN) Replacement Cost New Less Depreciation (RCNLD) 60 SR Salinas Reservoir Booster Station Reservoir Liner 6/30/2013 294,244 1.09 319,908 3 15%20 319,908 15.0%0%0 0 61 SR Salinas Reservoir Security Improvements 6/30/2013 20,680 1.09 22,484 3 15%20 22,484 15.0%0%0 0 62 SR Salinas Reservoir Booster Office Remodel/Repair 6/30/2013 679,713 1.09 738,997 3 6%50 738,997 6.0%0%0 0 63 SR Salinas Reservoir Salinas Dam Water Line Modification 6/30/2013 8,840 1.09 9,611 3 6%50 9,611 6.0%0%0 0 64 SR Salinas Reservoir Booster Station Environmental Studies 6/30/2013 60,026 1.09 65,261 3 15%20 65,261 15.0%0%0 0 65 SR Salinas Reservoir Army Corp Inspection Repairs 6/30/2013 76,697 1.09 83,386 3 10%30 83,386 10.0%0%0 0 66 SR Salinas Reservoir Rewire Electrical Circuit at Dam 6/30/2013 5,170 1.09 5,621 3 12%25 5,621 12.0%0%0 0 67 SR Salinas Reservoir Equipment Replacement 6/30/2013 10,340 1.09 11,242 3 15%20 11,242 15.0%0%0 0 68 NR Naci Reservoir Nacimiento Pipeline Project 6/30/2013 83,740,000 1.09 91,043,780 3 4%75 91,043,780 4.0%39%35,507,074 34,086,791 69 Water Reuse Water Reuse Water Reuse Project (W/ $2.9M Grant)6/30/2006 9,308,843 1.34 12,465,022 10 20%50 12,465,022 20.0%39%4,861,359 3,889,087 70 Water Reuse Water Reuse MCC Building R 2004 0 1.00 0 12 24%50 0 24.0%39%0 0 71 Water Reuse Water Reuse Chlorine Contact Channels 3 And 4 2004 0 1.00 0 12 40%30 0 40.0%39%0 0 72 Water Reuse Water Reuse Storage Tank 2004 0 1.00 0 12 48%25 0 48.0%39%0 0 73 Water Reuse Water Reuse Wharf Head Hydrant 2004 0 1.00 5,000 12 48%25 5,000 48.0%39%1,950 1,014 74 Water Reuse Water Reuse Pipeline, 9.2 miles of pipe 2004 1,708,459 1.00 1,708,459 12 24%50 1,708,459 24.0%39%666,299 506,387 75 TOTAL EXISTING PLANT $229,590,322 $41,272,299 $38,665,490 76 77 78 PLUS: Interest on Debt Water Reuse Project [2]06/30/06 $2,000,000 1.34 0 10 20%50 $2,678,103 39%$1,044,460 $1,044,460 79 Interest on Debt Nacimiento Pipeline Project [2]06/30/13 52,626,348 1.00 0 3 4%75 52,626,348 39%20,524,276 20,524,276 80 $55,304,451 $21,568,736 $21,568,736 81 82 TOTAL EXISTING PLANT $284,894,773 $62,841,035 $60,234,226 83 84 85 Total Future EDUs [4]5,821 86 87 TOTAL EXISTING SUPPLY PLANT $/EDU $10,348 88 89 90 FUTURE PLANT [3]Total % Fee Eligible % Eligible Cost in 2016 $ 91 Source of Supply 92 Groundwater (Study)$70,000 39.0%$27,300 93 Groundwater (DN)175,000 39.0%68,250 94 Groundwater (CN)1,000,000 39.0%390,000 95 Groundwater (CM)150,000 39.0%58,500 96 Groundwater (ER)75,000 39.0%29,250 97 Recycled Water Projects 5,256,460 16.0%841,034 98 TOTAL FUTURE PLANT $6,726,460 $1,414,334 99 100 Total Future EDUs [4] 5,821 101 102 TOTAL FUTURE SUPPLY PLANT $/EDU $243 103 104 105 106 TOTAL EXISTING AND FUTURE SUPPLY PLANT $/EDU $10,591 107 108 109 110 Notes: 111 [1] Existing plant based on replacement cost less deprecation. 112 [2] See Exhibit W-6 for interest on Reuse project and Naci pipeline debt. 113 [3] Future plant based on City capital improvement plan in 2016 dollars. See Exhibit W-8. 114 [4] See Exhibit W-2 for projected supply capacity. 115 [5] See Exhibit W-2 for average daily flow per EDU. Page 4 of 16 1 City of San Luis Obispo - Water Page 1 of 2 2 Exhibit W-4 3 Treatment Capacity and Connection Fee 4 5 6 System Type Function Description Install Date Original Cost ENR Factor Estimated Replacement Cost Average Age (Years) Life Cycle % Estimated Life Cycle (Years) Estimated Replacement Cost % Depr. % Fee Eligible Replacement Cost New (RCN) Replacement Cost New Less Depreciation (RCNLD) 7 EXISTING PLANT [1] 8 Land Land 83181 06/30/67 $3,200 9.66 $30,925 0.0% 100% $30,925 $30,925 9 Land Land 83182 06/30/09 8,600 1.21 10,410 0.0% 100% 10,410 10,410 10 Land Land 83183 06/30/63 2,100 11.52 24,191 0.0% 100% 24,191 24,191 11 Land Land 83184 06/30/60 3,400 12.60 42,827 0.0% 100% 42,827 42,827 12 Land Land 83185 06/30/11 70 1.14 80 0.0% 100%80 80 13 Land Land 83186 06/30/69 1,100 8.18 8,997 0.0% 100%8,997 8,997 14 Land Land 83187 06/30/69 2,000 8.18 16,358 0.0% 100% 16,358 16,358 15 Land Land 83188 06/30/00 10,520 1.67 17,552 0.0% 100% 17,552 17,552 16 Land Land 83190 06/30/74 19,100 5.14 98,141 0.0% 100% 98,141 98,141 17 Land Land 83191 06/30/60 2,000 12.60 25,192 0.0% 100% 25,192 25,192 18 Land Land 83192 06/30/09 6,000 1.21 7,263 0.0% 100%7,263 7,263 19 Land Land 83193 06/30/10 16,400 1.18 19,338 0.0% 100% 19,338 19,338 20 Land Land 83194 06/30/09 11,900 1.21 14,404 0.0% 100% 14,404 14,404 21 Land Land 83195 06/30/74 28,300 5.14 145,412 0.0% 100% 145,412 145,412 22 Land Land 83196 06/30/76 29,100 4.32 125,796 0.0% 100% 125,796 125,796 23 Land Land 83197 06/30/69 41,000 8.18 335,343 0.0% 100% 335,343 335,343 24 WTP Treatment WTP with 16 MGD Capacity 06/30/05 1.00 64,350,000 8 0 50 64,350,000 16.0% 100% 64,350,000 54,054,000 25 WTP Tanks Clearwell #1 - 3.0 MG welded steel tank 06/30/05 0 1.00 0 8 0 25 0 32.0% 100%0 0 26 WTP Tanks Clearwell #2 - 2.0 MG welded steel tank 06/30/05 0 1.00 0 8 0 25 0 32.0% 100%0 0 27 WTP Wells Pacific Beach Well 0 0.00 0 0 0 0 0 0.0% 0%0 0 28 WTP Wells Well 06/10/05 0 1.00 0 28 0 75 0 37.3% 100%0 0 29 WTP Wells Building 06/10/05 0 1.00 0 28 1 50 0 56.0% 100%0 0 30 WTP Wells Piping, etc.06/10/05 0 1.00 0 28 0 75 0 37.3% 100%0 0 31 WTP Wells Fire Station #4 Well 0 0.00 0 0 0 0 0 0.0% 0%0 0 32 WTP Wells Well 06/10/05 0 1.00 0 28 0 75 0 37.3% 100%0 0 33 WTP Wells Building 06/10/05 0 1.00 0 28 1 50 0 56.0% 100%0 0 34 WTP Wells Piping, etc.06/10/05 0 1.00 0 28 0 75 0 37.3% 100%0 0 35 WTP Wells Mitchell Park Well 0 0.00 0 0 0 0 0 0.0% 0%0 0 36 WTP Wells Well 06/10/05 0 1.00 0 28 0 75 0 37.3% 100%0 0 37 WTP Wells Building 06/10/05 0 1.00 0 28 1 50 0 56.0% 100%0 0 38 WTP Wells Piping, etc.06/10/05 0 1.00 0 28 0 75 0 37.3% 100%0 0 39 WTP Wells Corp Yard Well 0 0.00 0 0 0 0 0 0.0% 0%0 0 40 WTP Wells Well 06/10/05 0 1.00 0 28 0 75 0 37.3% 100%0 0 41 WTP Wells Building 06/10/05 0 1.00 0 28 1 50 0 56.0% 100%0 0 42 WTP Wells Piping, etc.06/10/05 0 1.00 0 28 0 75 0 37.3% 100%0 0 43 TOTAL EXISTING PLANT $65,272,229 $65,272,229 $54,976,229 44 45 PLUS: Interest on Debt Water Treatment Upgrade 06/30/05 $13,859,798 1.34 0 0 0 50 $18,558,986 100% $18,558,986 $18,558,986 46 47 TOTAL EXISTING PLANT $83,831,215 $83,831,215 $73,535,215 48 49 Total Future EDUs [4]36,791 50 51 TOTAL EXISTING TREATMENT PLANT $/EDU $1,999 Page 5 of 16 1 City of San Luis Obispo - Water Page 2 of 2 2 Exhibit W-4 3 Treatment Capacity and Connection Fee 4 5 6 System Type Function Description Install Date Original Cost ENR Factor Estimated Replacement Cost Average Age (Years) Life Cycle % Estimated Life Cycle (Years) Estimated Replacement Cost % Depr. % Fee Eligible Replacement Cost New (RCN) Replacement Cost New Less Depreciation (RCNLD) 53 54 FUTURE PLANT [3]Total % Fee Eligible % Eligible Cost in 2016 $ 55 Water Treatment 56 Major Facility Maintenance $1,637,000 16%$261,920 57 Ozone System Maint 191,523 16%30,644 58 Enc-Xylem 44,610 16%7,138 59 Chemical System Maint 54,000 16%8,640 60 Air Compressor & Dryer Maint 50,000 16%8,000 61 Replace Air Compressor-Design 10,000 16%1,600 62 Misc -free 35 16%6 63 Stenner Canyon Raw Waterline Replacement (Study)7,123 16%1,140 64 Stenner Canyon Raw Waterline Replacement (Design)35,000 16%5,600 65 Stenner Canyon Raw Waterline Replacement (Const)100,000 16%16,000 66 Package Thickner (Construction and CM)50,000 16%8,000 67 Wash Water Tank #1 (Design)40,000 16%6,400 68 Wash Water Tank #1 (Construction)250,000 16%40,000 69 Wash Water Tank #1 (CM)25,000 16%4,000 70 Reservoir 2 Replacement (Study)24 16%4 71 Enc-Nunley 44,739 16%7,158 72 Reservoir 2 Replacement (Design)344,400 16%55,104 73 Reservoir 2 (Construction)10,000,000 16%1,600,000 74 Reservoir 2 (Const Mgmt) 500,000 16%80,000 75 SST PEA (Study)150,000 16%24,000 76 SST IGA (Design)300,000 16%48,000 77 SST - Hydro and Ozone (Const) 13,000,000 16%2,080,000 78 SST - Hydro and Ozone (Const Mgmt) 1,300,000 16%208,000 79 Treatment Plant Ozone Generation Upgrade 100,000 16%16,000 80 Fleet Replacement: Service Body Truck 48,112 16%7,698 81 Forebay and Culvert Rehab (Study)30,000 16%4,800 82 Forebay and Culvert Rehab (Design)80,000 16%12,800 83 Forebay and Culvert Rehab (Const)800,000 16%128,000 84 Forebay and Culvert Rehab (Const Mgmt)80,000 16%12,800 85 Treatment Plant Ozone Generation Upgrade 100,000 16%16,000 86 Fleet Replacement Forecast 44,500 16%7,120 87 TOTAL FUTURE PLANT $29,416,066 $4,706,572 88 89 Total Future EDUs [4] 5,821 90 91 TOTAL FUTURE TREATMENT PLANT $/EDU $809 92 93 94 95 TOTAL EXISTING AND FUTURE TREATMENT PLANT $/EDU $2,808 96 97 98 99 Notes: 100 [1] Existing plant based on replacement cost less deprecation. See Exhibit W-4A for WTP estimated replacement cost. 101 [2] Future plant based on City capital improvement plan in 2016 dollars. See Exhibit W-8. 102 [3] See Exhibit W-2 for treatment capacity. 103 [4] See Exhibit W-2 for average daily flow per EDU. Page 6 of 16 1 City of San Luis Obispo - Water Page 1 of 2 2 Exhibit W-5 3 Distribution Capacity and Connection Fee 4 5 6 System Type Function Description Install Date Original Cost ENR Factor Estimated Replacement Cost Average Age (Years) Life Cycle % Estimated Life Cycle (Years) Estimated Replacement Cost % Depr. % Fee Eligible Replacement Cost New (RCN) Replacement Cost New Less Depreciation (RCNLD) 7 EXISTING PLANT [1] 8 Meters Meters 5/8"2016 $0 1.00 $0 0 0% 20 $0 0.0% 100%$0 $0 9 Meters Meters 3/4"2016 0 1.00 0 0 0% 20 0 0.0% 100%0 0 10 Meters Meters 1"2016 1.00 0 0 0% 20 0 0.0% 100%0 0 11 Meters Meters 1.5"2016 1.00 0 0 0% 15 0 0.0% 100%0 0 12 Meters Meters 2"2016 1.00 0 0 0% 15 0 0.0% 100%0 0 13 Meters Meters 3"2016 1.00 0 0 0% 15 0 0.0% 100%0 0 14 Meters Meters 4"2016 1.00 0 0 0% 15 0 0.0% 100%0 0 15 Meters Meters 6"2016 1.00 0 0 0% 15 0 0.0% 100%0 0 16 Meters Meters 8"2016 1.00 0 0 0% 15 0 0.0% 100%0 0 17 Meters Meters 10"2016 1.00 0 0 0% 15 0 0.0% 100%0 0 18 Meters Meters Unknown 2016 1.00 0 0 0% 15 0 0.0% 100%0 0 19 Fire Hydrants Fire Hydrants 2016 1.00 0 20 0% 100 0 0.0% 100%0 0 20 Fire Hydrants Fire Hydrants 2016 1.00 0 20 0% 100 0 0.0% 100%0 0 21 Fire Hydrants Fire Hydrants 2016 1.00 0 20 0% 100 0 0.0% 100%0 0 22 Fire Hydrants Fire Hydrants Gate 2016 1.00 0 20 0% 100 0 0.0% 100%0 0 23 Fire Hydrants Fire Hydrants Butterfly 2016 1.00 0 20 0% 100 0 0.0% 100%0 0 24 Fire Hydrants Fire Hydrants Unknown 2016 1.00 0 20 0% 100 0 0.0% 100%0 0 25 Fire Hydrants Fire Hydrants Air Relief 2016 1.00 0 20 0% 100 0 0.0% 100%0 0 26 Fire Hydrants Fire Hydrants Blow Off Assemblies 2016 1.00 0 20 0% 100 0 0.0% 100%0 0 27 Mains Potable Water Mains 1970 1.00 214,438,193 50 50% 100 214,438,193 61.7%91% 194,701,193 97,350,597 28 Tanks Tanks Alrita 1 0.00066 MG 2007 331,250 1.00 1,320 9 14% 65 1,320 13.8% 100%1,320 1,137 29 Tanks Tanks Alrita 2 0.00066 MG 2007 331,250 1.00 1,320 9 14% 65 1,320 13.8% 100%1,320 1,137 30 Tanks Tanks Bishop 0.75 MG 2005 1,560,500 1.00 1,500,000 11 17% 65 1,500,000 16.9% 100% 1,500,000 1,246,154 31 Tanks Tanks Edna Saddle 4.0 MG 1974 8,000,000 1.00 8,000,000 42 65% 65 8,000,000 64.6% 100% 8,000,000 2,830,769 32 Tanks Tanks Ferrini 0.16 MG 1985 320,000 1.00 320,000 31 48% 65 320,000 47.7% 100% 320,000 167,385 33 Tanks Tanks Islay 0.35 MG 1996 720,000 1.00 700,000 20 31% 65 700,000 30.8% 100% 700,000 484,615 34 Tanks Tanks Rosemont 0.046 MG 1994 92,000 1.00 92,000 22 34% 65 92,000 33.8% 100%92,000 60,862 35 Tanks Tanks Serrano 0.10 MG 1967 200,000 1.00 200,000 49 75% 65 200,000 75.4% 100% 200,000 49,231 36 Tanks Tanks Slack 0.077 MG 1955 154,000 1.00 154,000 61 94% 65 154,000 93.8% 0%0 0 37 Tanks Tanks Terrace Hill 0.75 MG 1959 1,500,000 1.00 1,500,000 57 88% 65 1,500,000 87.7% 0%0 0 38 Reservoir Reservoir Reservoir 1 7.5 MG 1939 1.00 10,000,000 78 78% 100 10,000,000 78.0% 100% 10,000,000 2,200,000 39 Reservoir Reservoir Reservoir 2 7.5 MG 1942 1.00 10,000,000 75 75% 100 10,000,000 75.0% 100% 10,000,000 2,500,000 40 Pump Station Pump Station Alrita 2007 1.00 300,000 60 80% 75 300,000 80.0% 100% 300,000 60,000 41 Pump Station Pump Station Bishop 1951 1.00 300,000 70 93% 75 300,000 93.3% 100% 300,000 20,000 42 Pump Station Pump Station Bressi 1967 1.00 300,000 65 87% 75 300,000 86.7% 100% 300,000 40,000 43 Pump Station Pump Station Ferrini 1985 1.00 300,000 70 93% 75 300,000 93.3% 100% 300,000 20,000 44 Pump Station Pump Station McCollum 1955 1.00 300,000 70 93% 75 300,000 93.3% 100% 300,000 20,000 45 Pump Station Pump Station Reservoir Canyon 1995 1.00 300,000 67 89% 75 300,000 89.3% 100% 300,000 32,000 46 Pump Station Pump Station Rosemont 2013 1.00 300,000 55 73% 75 300,000 73.3% 100% 300,000 80,000 47 PRV PRV Catalina 2016 1.00 40,000 0 0% 30 40,000 0.0% 100%40,000 40,000 48 PRV PRV Bishop CV 2016 1.00 15,000 0 0% 30 15,000 0.0% 100%15,000 15,000 49 PRV PRV California 2016 1.00 60,000 0 0% 30 60,000 0.0% 100%60,000 60,000 50 PRV PRV Ella 2016 1.00 15,000 0 0% 30 15,000 0.0% 100%15,000 15,000 51 PRV PRV Madonna 2016 1.00 100,000 0 0% 30 100,000 0.0% 100% 100,000 100,000 Page 7 of 16 1 City of San Luis Obispo - Water Page 2 of 2 2 Exhibit W-5 3 Distribution Capacity and Connection Fee 4 5 6 System Type Function Description Install Date Original Cost ENR Factor Estimated Replacement Cost Average Age (Years) Life Cycle % Estimated Life Cycle (Years) Estimated Replacement Cost % Depr. % Fee Eligible Replacement Cost New (RCN) Replacement Cost New Less Depreciation (RCNLD) 52 PRV PRV McCollum 2016 1.00 10,000 0 0% 30 10,000 0.0% 100%10,000 10,000 53 PRV PRV Nipomo 2016 1.00 20,000 0 0% 30 20,000 0.0% 100%20,000 20,000 54 PRV PRV Peach 2016 1.00 200,000 0 0% 30 200,000 0.0% 100% 200,000 200,000 55 PRV PRV Grand & Wilson 2016 1.00 60,000 0 0% 30 60,000 0.0% 100%60,000 60,000 56 PRV PRV Choro & Foothill 2016 1.00 18,000 0 0% 30 18,000 0.0% 100%18,000 18,000 57 PRV PRV Terrace Hill 2016 1.00 18,000 0 0% 30 18,000 0.0% 100%18,000 18,000 58 PRV PRV San Luis Drive 2016 1.00 10,000 0 0% 30 10,000 0.0% 100%10,000 10,000 59 PRV PRV Southwood 2016 1.00 5,000 0 0% 30 5,000 0.0% 100%5,000 5,000 60 PRV PRV Broad & Caudill 2016 1.00 60,000 0 0% 30 60,000 0.0% 100%60,000 60,000 61 PRV PRV Patricia 2016 1.00 0 0 0% 30 0 0.0% 100%0 0 62 PRV PRV Skyline 2016 1.00 0 0 0% 30 0 0.0% 100%0 0 63 PRV PRV Industrial 2016 1.00 0 0 0% 30 0 0.0% 100%0 0 64 PRV PRV Foothill & California 2016 1.00 60,000 0 0% 30 60,000 0.0% 100%60,000 60,000 65 PRV PRV Catalina 2016 1.00 15,000 0 0% 30 15,000 0.0% 100%15,000 15,000 66 TOTAL EXISTING PLANT $249,712,833 $228,321,833 $107,869,887 67 68 Total EDUs [2] 36,791 69 70 TOTAL EXISTING DISTRIBUTION PLANT $/EDU $2,932 71 72 FUTURE PLANT [3]Cost in 2016 $ 73 Total Distribution System Improvements $2,467,581 74 Total Water Customer Service Improvements 0 75 Total Utilities Service Improvements 0 76 Total Administration and Engineering Improvements 0 77 Total General for Future Planning 0 78 Total Shared Information Technology Improvements 273,382 79 TOTAL FUTURE PLANT $2,740,963 80 81 Total Future EDUs [4] 5,821 82 83 TOTAL FUTURE DISTRIBUTION PLANT $/EDU $471 84 85 86 TOTAL EXISTING AND FUTURE DISTRIBUTION PLANT $/EDU $3,403 87 88 89 90 Notes: 91 [1] Existing plant based on replacement cost less deprecation. 92 [2] See Exhibit W-2 for total EDUs. 93 [3] Future plant based on City capital improvement plan in 2016 dollars. See Exhibit W-8. 94 [4] See Exhibit W-2 for future EDUs. Page 8 of 16 1 City of San Luis Obispo - Water 2 Exhibit W-6 3 Summary of Debt Service [1] 4 5 6 2012 Water Revenue Refunding Bonds Total 7 Principal Interest Total Principal Interest Total Principal Interest Total Principal Interest Total Principal 8 I. Debt Status: 9 Interest Rate 10 Principal $4,960,000 2.50% 11 Financing Term 20 30 12 13 II. Outstanding Principal Payments: 14 2016-17 $435,000 $137,000 $572,000 $1,596,000 $3,392,512 $4,988,512 $420,748 $104,709 $525,457 $435,000 $595,948 $1,030,948 $2,886,748 15 2017-18 450,000 119,600 569,600 1,676,000 3,310,702 4,986,702 431,267 94,190 525,457 455,000 578,548 1,033,548 3,012,267 16 2018-19 470,000 101,600 571,600 1,761,000 3,224,758 4,985,758 442,049 83,408 525,457 475,000 560,348 1,035,348 3,148,049 17 2019-20 485,000 82,800 567,800 1,810,000 3,135,455 4,945,455 453,100 72,357 525,457 490,000 540,873 1,030,873 3,238,100 18 2020-21 505,000 63,400 568,400 1,906,000 3,042,523 4,948,523 464,427 61,030 525,457 515,000 520,293 1,035,293 3,390,427 19 2021-22 530,000 43,200 573,200 2,001,000 2,944,814 4,945,814 476,038 49,419 525,457 0 1,033,405 1,033,405 3,007,038 20 2022-23 550,000 22,000 572,000 2,106,000 2,842,105 4,948,105 487,939 37,518 525,457 0 1,030,400 1,030,400 3,143,939 21 2023-24 0 0 0 2,217,000 2,733,993 4,950,993 500,137 25,319 525,457 0 1,031,119 1,031,119 2,717,137 22 2024-25 0 0 0 2,327,000 2,620,353 4,947,353 512,641 12,816 525,457 0 1,030,744 1,030,744 2,839,641 23 2025-26 0 0 0 2,443,000 2,501,059 4,944,059 0 0 0 0 1,034,275 1,034,275 2,443,000 24 2026-27 0 0 0 2,568,000 2,375,739 4,943,739 0 0 0 0 1,031,494 1,031,494 2,568,000 25 2027-28 0 0 0 2,694,000 2,256,540 4,950,540 0 0 0 0 1,031,794 1,031,794 2,694,000 26 2028-29 0 0 0 2,809,000 2,138,251 4,947,251 0 0 0 0 1,030,744 1,030,744 2,809,000 27 2029-30 0 0 0 2,925,000 2,019,766 4,944,766 0 0 0 0 1,033,344 1,033,344 2,925,000 28 2030-31 0 0 0 3,055,000 1,888,521 4,943,521 0 0 0 0 1,034,369 1,034,369 3,055,000 29 2031-32 0 0 0 3,201,000 1,746,168 4,947,168 0 0 0 0 1,033,819 1,033,819 3,201,000 30 2032-33 0 0 0 3,346,000 1,600,492 4,946,492 0 0 0 0 1,030,663 1,030,663 3,346,000 31 2033-34 0 0 0 3,512,000 1,442,589 4,954,589 0 0 0 0 1,030,888 1,030,888 3,512,000 32 2034-35 0 0 0 3,668,000 1,279,293 4,947,293 0 0 0 0 1,034,263 1,034,263 3,668,000 33 2035-36 0 0 0 3,838,000 1,107,493 4,945,493 0 0 0 0 1,030,556 1,030,556 3,838,000 34 2036-37 0 0 0 4,019,000 927,691 4,946,691 0 0 0 0 0 0 4,019,000 35 2037-38 0 0 0 4,205,000 739,409 4,944,409 0 0 0 0 0 0 4,205,000 36 2038-39 0 0 0 4,396,000 552,820 4,948,820 0 0 0 0 0 0 4,396,000 37 2039-40 0 0 0 5,020,000 349,483 5,369,483 0 0 0 0 0 0 5,020,000 38 2040-41 0 0 0 5,250,000 118,221 5,368,221 0 0 0 0 0 0 5,250,000 39 Total $3,425,000 $569,600 $3,994,600 $74,349,000 $50,290,750 $124,639,750 $4,188,347 $540,766 $4,729,112 $2,370,000 $18,277,881 $20,647,881 $84,332,347 40 Less: Percent Not Eligible 39.0%39.0% 41 $28,996,110 $1,633,455 $30,629,565 42 Net Eligible $45,352,890 $2,554,891 $53,702,781 43 44 Total EDUs [2]36,791 36,791 36,791 36,791 36,791 45 46 Total Debt Service $/EDU $93 $1,233 $69 $64 $1,459 47 48 49 50 Notes: 51 [1] Debt service schedules from the City "Water Fund Analysis-working copy_2016-10-18.xlsx". 52 [2] See Exhibit W-2 for total EDUs. Reuse - SRF Funding Repayments WTP Master Plan Improvements (Nacimiento Water Project) 2007 A Revenue Bonds Page 9 of 16 City of San Luis Obispo - Water Exhibit W-7 Summary of Reserve Funds For the Year Ended June 30, 2016 Type Total % Fee Eligible [1] $ Fee Eligible Cash $160,747 100%$160,747 Cash & Equivalents 15,918,304 100%15,918,304 Total $16,079,051 $16,079,051 Less: Restricted Debt Service $1,654,826 0%$0 Subsequent year expenditures 448,499 0%0 Committed Rate Stabilization fund $1,650,000 0%0 Contingency fund 2,950,800 0%0 Total $6,704,125 $0 Net Available Cash Reserves $9,374,926 $16,079,051 Total EDUs [2]36,791 Total Cash Reserves $/EDU $437 Notes: [1] Balance as of CAFR June 2016. [2] See Exhibit W-2 for total EDUs. Page 10 of 16 1 City of San Luis Obispo - Water Page 1 of 3 2 Exhibit W-8 3 Development of the Water Capacity and Connection Fee Future Capital Improvements 4 5 6 7 CAPITAL IMPROVEMENT PLAN [1]2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Total % Fee Eligible $ Fee Eligible 8 9 Water Treatment [3] 10 Major Facility Maintenance $0 $360,000 $163,000 $171,000 $179,000 $189,000 $185,000 $190,000 $200,000 $1,637,000 16%$261,920 11 Ozone System Maint 191,523 0 0 0 0 0 0 0 0 191,523 16%30,644 12 Enc-Xylem 44,610 0 0 0 0 0 0 0 0 44,610 16%7,138 13 Chemical System Maint 54,000 0 0 0 0 0 0 0 0 54,000 16%8,640 14 Air Compressor & Dryer Maint 50,000 0 0 0 0 0 0 0 0 50,000 16%8,000 15 Replace Air Compressor-Design 10,000 0 0 0 0 0 0 0 0 10,000 16%1,600 16 Misc -free 35 0 0 0 0 0 0 0 0 35 16%6 17 Stenner Canyon Raw Waterline Replacement (Study)7,123 0 0 0 0 0 0 0 0 7,123 16%1,140 18 Stenner Canyon Raw Waterline Replacement (Design)35,000 0 0 0 0 0 0 0 0 35,000 16%5,600 19 Stenner Canyon Raw Waterline Replacement (Const)100,000 0 0 0 0 0 0 0 0 100,000 16%16,000 20 Package Thickner (Construction and CM)0 0 0 0 50,000 0 0 0 0 50,000 16%8,000 21 Wash Water Tank #1 (Design)0 40,000 0 0 0 0 0 0 0 40,000 16%6,400 22 Wash Water Tank #1 (Construction)0 0 0 250,000 0 0 0 0 0 250,000 16%40,000 23 Wash Water Tank #1 (CM)0 0 0 25,000 0 0 0 0 0 25,000 16%4,000 24 Reservoir 2 Replacement (Study)24 0 0 0 0 0 0 0 0 24 16%4 25 Enc-Nunley 44,739 0 0 0 0 0 0 0 0 44,739 16%7,158 26 Reservoir 2 Replacement (Design)184,400 160,000 0 0 0 0 0 0 0 344,400 16%55,104 27 Reservoir 2 (Construction)0 0 0 10,000,000 0 0 0 0 0 10,000,000 16%1,600,000 28 Reservoir 2 (Const Mgmt) 0 0 0 500,000 0 0 0 0 0 500,000 16%80,000 29 SST PEA (Study)0 150,000 0 0 0 0 0 0 150,000 16%24,000 30 SST IGA (Design)0 300,000 0 0 0 0 0 0 300,000 16%48,000 31 SST - Hydro and Ozone (Const) 0 0 8,000,000 5,000,000 0 0 0 0 0 13,000,000 16%2,080,000 32 SST - Hydro and Ozone (Const Mgmt) 0 0 500,000 800,000 0 0 0 0 0 1,300,000 16%208,000 33 Treatment Plant Ozone Generation Upgrade 0 0 0 100,000 0 0 0 0 0 100,000 16%16,000 34 Fleet Replacement: Service Body Truck 8,112 0 0 0 0 40,000 0 0 0 48,112 16%7,698 35 Forebay and Culvert Rehab (Study)0 0 0 0 0 30,000 0 0 0 30,000 16%4,800 36 Forebay and Culvert Rehab (Design)0 0 0 0 0 80,000 0 0 0 80,000 16%12,800 37 Forebay and Culvert Rehab (Const)0 0 0 0 0 0 800,000 0 0 800,000 16%128,000 38 Forebay and Culvert Rehab (Const Mgmt)0 0 0 0 0 0 80,000 0 0 80,000 16%12,800 39 Treatment Plant Ozone Generation Upgrade 0 0 0 100,000 0 0 0 0 0 100,000 16%16,000 40 Fleet Replacement Forecast 0 0 0 0 0 0 44,500 0 0 44,500 16%7,120 41 Total Treatment $729,566 $1,010,000 $8,663,000 $16,946,000 $229,000 $339,000 $1,109,500 $190,000 $200,000 $29,416,066 $4,706,572 42 43 Water Distribution 44 Distribution System Improvements - Pipelines 45 DN-Casa, Stenner, Chorro, Murray, Pacific Design $150,000 $0 $0 $0 $0 $0 $0 $0 $0 $150,000 16%$24,000 46 CN-Casa, Stenner, Chorro, Murray, Pacific Design 1,560,000 1,900,000 0 0 0 0 0 0 0 3,460,000 16%553,600 47 CM-Casa, Stenner, Chorro, Murray, Pacific Design 150,000 150,000 0 0 0 0 0 0 0 300,000 16%48,000 48 Mt View, Hill, West, Lincoln, etc.-Design 125,000 0 0 0 0 0 0 0 0 125,000 16%20,000 49 Mt View, Hill, West, Lincoln, etc.-Const 0 0 0 0 1,255,000 0 0 0 0 1,255,000 16%200,800 50 Mt View, Hill, West, Lincoln, etc.-Const Mgmt 0 0 0 0 125,000 0 0 0 0 125,000 16%20,000 51 Craig, Christina, Jaycee, etc -Design 0 0 0 0 135,000 0 0 0 0 135,000 16%21,600 52 Craig, Christina, Jaycee, etc -Const 0 0 0 0 0 1,350,000 0 0 0 1,350,000 16%216,000 53 Craig, Christina, Jaycee, etc -Const Mgmt 0 0 0 0 0 135,000 0 0 0 135,000 16%21,600 54 Chorro, El Paseo, El Cerrito, etc - Design 0 0 0 0 0 125,000 0 0 0 125,000 16%20,000 55 Chorro, El Paseo, El Cerrito, etc - Const 0 0 0 0 0 0 1,258,000 0 0 1,258,000 16%201,280 56 Chorro, El Paseo, El Cerrito, etc - Const Mgmt 0 0 0 0 0 0 125,000 0 0 125,000 16%20,000 57 Patricia, Highland, La Entrada - Design 0 0 0 0 0 0 127,000 0 0 127,000 16%20,320 58 Patricia, Highland, La Entrada - Construction 0 0 0 0 0 0 0 1,270,000 0 1,270,000 16%203,200 59 Patricia, Highland, La Entrada - Construction Mgmt 0 0 0 0 0 0 0 127,000 0 127,000 16%20,320 Proposed Page 11 of 16 1 City of San Luis Obispo - Water Page 2 of 3 2 Exhibit W-8 3 Development of the Water Capacity and Connection Fee Future Capital Improvements 4 5 6 7 CAPITAL IMPROVEMENT PLAN [1]2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Total % Fee Eligible $ Fee Eligible Proposed 60 Serrano Zone Consolidation-(Study & Design)0 0 0 0 0 0 0 100,000 0 100,000 16%16,000 61 Serrano Zone Consolidation Phase 1 (Const)0 0 0 0 0 0 0 0 1,000,000 1,000,000 16%160,000 62 Serrano Zone Consolidation Phase 1 (Constr Mgmt)0 0 0 0 0 0 0 0 100,000 100,000 16%16,000 63 Trench Repairs 174,789 200,000 200,000 200,000 200,000 200,000 0 0 0 1,174,789 0%0 64 Raise Valve Covers 50,765 25,000 25,000 30,000 30,000 30,000 0 0 0 190,765 0%0 65 Water Meters and Water Meter Boxes 115,477 165,000 180,000 180,000 180,000 180,000 0 0 0 1,000,477 0%0 66 Water Meters and Water Meter Boxes (Contribution from sewer)0 (82,500) (90,000) (90,000) (90,000) (90,000)0 0 0 (442,500)0%0 67 Enc with Corix 1,605 0 0 0 0 0 0 0 0 1,605 0%0 68 Fire Hydrants and Parts 26,743 40,000 0 0 0 0 0 0 0 66,743 0%0 69 Slack Tank Consolidation (Design)0 100,000 0 0 0 0 0 0 0 100,000 16%16,000 70 Slack Tank Consolidation (Const)0 0 920,000 0 0 0 0 0 0 920,000 16%147,200 71 Slack Tank Consolidation (Const Mgmt)0 0 92,000 0 0 0 0 0 0 92,000 16%14,720 72 [2] Wash Water Tank #2 (Const) @ WTP 170,000 0 0 0 0 0 0 0 0 170,000 16%27,200 73 [2]Tank Maintenance (Study)13,100 0 75,000 0 0 0 0 0 0 88,100 16%14,096 74 [2] Enc-Nunley 500 0 0 0 0 0 0 0 0 500 16%80 75 [2]Tank Maintenance (Design)5 0 0 0 0 0 0 0 0 5 16%1 76 [2]Tank Maintenance (Construction)600,000 0 0 675,000 0 0 0 0 0 1,275,000 16%204,000 77 [2]Tank Maintenance (CM)130,000 0 0 70,000 0 0 0 0 0 200,000 16%32,000 78 Terrace Hill Tank Maint 0 0 0 0 0 0 0 0 0 0 16%0 79 Enc-Nunley 65,635 0 0 0 0 0 0 0 0 65,635 16%10,502 80 IT - CityWorks Upgrade 5,942 0 0 0 0 0 0 250,000 0 255,942 16%40,951 81 Enc-Woolpert 11,412 0 0 0 0 0 0 0 0 11,412 16%1,826 82 Distribution Pump Station Upgrades 0 0 0 0 0 0 0 0 0 0 16%0 83 Water Model Maintenance and Analysis 0 20,000 20,000 0 0 0 0 0 0 40,000 16%6,400 84 Water Pump Station Analysis 0 0 0 0 0 0 0 0 0 16%0 85 Fleet replacement: Pickup 0 0 70,000 35,000 35,000 0 0 0 0 140,000 16%22,400 86 Fleet replacement: Caterpillar Backhoe Loader & Attachments 0 0 0 0 0 235,000 0 0 0 235,000 16%37,600 87 Fleet replacement: Service body trucks 0 0 0 0 300,000 0 0 0 0 300,000 16%48,000 88 Fleet Replacement: Medium Duty Truck with bed & crane 0 0 0 0 130,000 0 0 0 0 130,000 16%20,800 89 Extended Cab Pickup Truck 1,079 0 0 0 0 0 0 0 0 1,079 16%173 90 Fleet Replacement: Message Board 0 0 0 0 40,000 0 0 0 0 40,000 16%6,400 91 Foothill/Chorro PRV Replacement (Design)5 0 0 0 0 0 0 0 0 5 16%1 92 Enc-Numley 3,746 0 0 0 0 0 0 0 0 3,746 16%599 93 Foothill/Chorro PRV Replacement (Const)86,950 - 0 0 0 0 0 0 0 86,950 16%13,912 94 Total Distribution $3,442,753 $2,517,500 $1,492,000 $1,100,000 $2,340,000 $2,165,000 $1,510,000 $1,747,000 $1,100,000 $17,414,253 $2,467,581 95 96 Water Customer Service 97 Fleet replacement: Compact Pickups $0 $0 $0 $57,000 $0 $0 $0 $0 $0 57,000 0%$0 98 99 Utilities Services 100 Fleet replacement: Compact Pickup $25,200 $0 $0 $0 $0 $0 $0 $0 $0 25,200 0%$0 101 102 Administration and Engineering 103 879 Morro Refurbishment $481 $0 $0 $0 $0 $0 $0 $0 $0 $481 0%$0 104 Enc Benchmark 3,966 0 0 0 0 0 0 0 0 3,966 0%0 105 Control System Trucks 6,501 0 0 0 0 0 0 0 0 6,501 0%0 106 Enc - Toyota 33,589 0 0 0 0 0 0 0 0 33,589 0%0 107 Fleet replacement: Sedan 0 0 0 35,000 0 0 0 0 0 35,000 0%0 108 Mobile Equipment Lifts & Safety Stands 0 0 0 0 0 0 0 0 0 0 0%0 109 Total Administration and Engineering $44,537 $0 $0 $35,000 $0 $0 $0 $0 $0 $79,537 $0 Page 12 of 16 1 City of San Luis Obispo - Water Page 3 of 3 2 Exhibit W-8 3 Development of the Water Capacity and Connection Fee Future Capital Improvements 4 5 6 7 CAPITAL IMPROVEMENT PLAN [1]2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Total % Fee Eligible $ Fee Eligible Proposed 110 111 Source of Supply 112 Groundwater (Study)$70,000 $0 $0 $0 $0 $0 $0 $0 $0 $70,000 39.0%$27,300 113 Groundwater (DN)175,000 0 0 0 0 0 0 0 0 175,000 39.0%68,250 114 Groundwater (CN)1,000,000 0 0 0 0 0 0 0 0 1,000,000 39.0%390,000 115 Groundwater (CM)150,000 0 0 0 0 0 0 0 0 150,000 39.0%58,500 116 Groundwater (ER)75,000 0 0 0 0 0 0 0 0 75,000 39.0%29,250 117 Total Source of Supply $1,470,000 $0 $0 $0 $0 $0 $0 $0 $0 $1,470,000 $573,300 118 119 General Assumptions for Future Planning Purposes $0 $0 $0 $0 $0 $500,000 $500,000 $500,000 $500,000 $2,000,000 0%$0 120 121 Shared Information Technology 122 Fox Pro Replace $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0%$0 123 Laserfiche 0 0 0 0 0 0 0 0 0 0 0%0 124 UB System Upgrade 0 0 0 0 0 0 0 0 0 0 0%0 125 Enc - Accela 1,667 0 0 0 0 0 0 0 0 1,667 0%0 126 City Website Upgrade (4% share)0 0 0 0 0 0 0 0 0 0 16%0 127 Water Reuse Automation Impr 51,980 0 0 0 0 0 0 0 0 51,980 16%8,317 128 Wireless Net Infrastructure Replacement 0 0 0 0 0 0 0 0 0 16%0 129 Telemetry System Upgrade (Design)2,704 0 0 0 0 0 0 0 0 2,704 0%0 130 Enc - Cannon 48,588 0 0 0 0 0 0 0 0 48,588 16%7,774 131 Telemetry System Upgrade - Construction 1,462,688 0 0 0 0 0 0 0 0 1,462,688 16%234,030 132 Enc - Applied Technology 2,925 0 0 0 0 0 0 0 0 2,925 0%0 133 Virtual Private Network (VPN) Replacement 0 0 0 9,028 0 0 0 0 0 9,028 0%0 134 Network Firewalls 0 0 0 15,259 0 0 0 0 0 15,259 16%2,441 135 GPS System Replacement 0 0 0 0 0 0 0 0 0 0 16%0 136 Network Switching Infrastructure Replacement 0 0 0 14,140 0 0 0 0 0 14,140 16%2,262 137 Radio Handhelds and Mobile Replacements 24,282 0 0 0 0 0 0 0 24,282 16%3,885 138 VM Infrastructure 8,945 0 0 8,945 0 0 0 0 0 17,890 16%2,862 139 Server Operating System 1,848 0 0 0 0 0 0 0 0 1,848 0%0 140 VoIP 0 20,360 0 0 0 0 0 0 0 20,360 16%3,258 141 Document Management System 0 0 0 0 0 0 0 0 0 0 16%0 142 Tait Radio System 0 0 24,282 0 0 0 0 0 0 24,282 16%3,885 143 MS Office Replacement 0 0 0 16,773 0 0 0 0 0 16,773 16%2,684 144 Enc - Planet Technologies 12,400 0 0 0 0 0 0 0 0 12,400 16%1,984 145 UPS Battery Replacement 0 0 1,885 0 0 0 0 0 0 1,885 0%0 146 Enc - Applied Technology 1,885 0 0 0 0 0 0 0 0 1,885 0%0 147 Enterprise Storage Growth 0 0 0 0 0 0 0 0 0 0 0%0 148 Total Share of Information Technology CIP $1,595,629 $44,642 $26,167 $64,145 $0 $0 $0 $0 $0 $1,730,583 $273,382 149 150 Recycled Water Projects 0 0 50,000 0 250,000 0 1,250,000 0 3,706,460 5,256,460 16%$841,034 151 152 TOTAL WATER FUND CAPITAL PLAN $7,307,684 $3,572,142 $10,231,167 $18,202,145 $2,819,000 $3,004,000 $4,369,500 $2,437,000 $5,506,460 $57,449,098 $8,861,869 153 154 Supply $1,414,334 155 Treatment 4,706,572 156 Notes:Distribution 2,740,963 157 [1] From the City "Water Fund Analysis-working copy_2016-10-18.xlsx".Total $8,861,869 158 [2] These items are included in the estimated replacement cost for the WTP. See Exhibit W-4A.OK 159 [3] These items are estimated growth related based on Exhibit W-2. Future growth is 16% of total EDU, 5,821/36,791 = 16%. Page 13 of 16 1 City of San Luis Obispo - Water City of San Luis Obispo - Water 2 Exhibit W-9A Exhibit W-9B 3 Allowable Water Capacity and Connection Fees Allowable Water Capacity and Connection Fees 4 5 Component Calculation Results ($/EDU)Component Buy-in Future Debt Service Total ($/EDU) 6 7 Supply $10,591 Supply $10,348 $243 $0 $10,591 8 Treatment 2,808 Treatment 1,999 809 0 2,808 9 Distribution 3,403 Distribution 2,932 471 0 3,403 10 Debt Service (1,459)Debt Service 0 0 (1,459) (1,459) 11 Cash Reserves 437 Cash Reserves 437 0 0 437 12 -------------------------- ------------ ------------ ------------ 13 Net Allowable Capacity and Connection Fee $15,780 Net Allowable Capacity and Connection Fee $15,716 $1,523 ($1,459) $15,780 14 15 Current Capacity and Connection Fee $11,100.16 Current Capacity and Connection Fee $11,100.16 16 ---------------------------- 17 Difference $4,680 Difference $4,680 Page 14 of 16 City of San Luis Obispo - Water Exhibit W-10 Summary of Water Capcity and Connection Fee Schedule CURRENT WATER DEVELOPMENT IMPACT FEES AS OF 7/1/2017 Land Use Type EDU*Citywide RESIDENTIAL (per unit) Single Family Residential 1.0 $11,322.16 Multi-Family Residential 0.7 7,925.51 Mobile Home 0.6 6,793.30 Studio Unit (450 s.f. or less)0.3 3,396.65 NON-RESIDENTIAL (Meter Size) 5/8" to 3/4"-inch 1.0 $11,322.16 1-inch 1.7 19,247.68 1-1/2 inch 3.4 38,495.36 2-inch 5.4 61,138.45 3-inch 10.7 121,145.00 4-inch 16.7 185,076.96 6-inch 33.4 378,153.92 * Equivalent dwelling unit CALCULATED WATER CAPACITY AND CONNECTION FEE Land Use Type EDU*Citywide RESIDENTIAL (per unit) Residential (greater than 800 s.f.)1.0 $15,780 Residential (451 s.f. to 800 s.f.)0.7 11,046 Mobile Home 0.6 9,468 Studio Unit (450 sf or less)0.3 4,734 NON-RESIDENTIAL (Meter Size) 5/8" to 3/4"-inch 1.0 $15,780 1-inch 1.7 26,826 1-1/2 inch 3.4 53,652 2-inch 5.4 85,212 3-inch 10.7 168,846 4-inch 16.7 263,526 6-inch 33.4 527,052 Page 15 of 16 Current Fee Option #1 Option #2 Future Portion of Treatment Project plus Financing Cost Current Fee plus Future Portion of Project plus Financing Cost Existing (Replacement Cost Less Depreciation) plus Future plus Financing Cost Difference between Option #1 and Option #2 Existing Fee - Future Capacity Projects Water Reuse Project (39%)$4,514,857 $4,514,857 Nacimiento Pipeline Project (39%)58,678,467 58,678,467 2006 Water Treatment Imp (15%)3,831,389 3,831,389 Sedimentation Process (50%)3,888,350 3,888,350 2007 Bishop Tank (15%)231,665 231,665 1994 Water Treatment Tank (15%)3,480,430 3,480,430 Total Existing Fee Future Plant $74,625,158 $74,625,158 Existing Fee Future EDUs 6,927 6,927 Existing Fee $/EDU $10,773 $10,773 ($10,773) New Future Plant Supply [1]$1,477,484 $1,414,334 (11) Treatment [1]4,916,720 4,706,572 (36) Distribution 0 2,740,963 471 Total New Future Plant $6,394,204 $8,861,869 Total New Future EDUs [2]5,821 5,821 New Future Plant $/EDU $1,098 $1,523 Future Plant $/EDU $10,773 $11,872 $1,523 ($10,349) Existing Plant Supply $60,234,226 Total Future EDUs [2]5,821 Total Supply per EDU $10,348 $10,348 Treatment $73,535,215 1,999 Distribution 107,869,887 2,932 Plus: Cash balances 16,079,051 437 Total Existing Treatment, Distribution Plant $197,484,153 Total EDUs 36,791 Total Other per EDU $5,368 Total Existing Plant $/EDU $15,716 $15,715 Debt Credit ($1,459)($1,459) Total Future and Existing $/EDU $10,773 $11,872 $15,780 $3,907 Current Fee (ENR 7/1/2017)$11,322.16 [1] Option #1 is existing fee plus 16% of growth related future plant, plus interest at 2% [2] Future EDUs are net of Vested/ Pending projects Water Capacity and Connection Fee Page 16 of 16 Wastewater Capacity and Connection Fee 1 City of San Luis Obispo - Wastewater 2 Exhibit S-1 3 Development of Capacity and Connection Fee 4 5 Plant Description Estimated Replacement Cost Eligible Replacement Cost New (RCN) Eligible Replacement Cost New Less Depreciation (RCNLD) EDUs Total Fee 6 Existing Plant [1] 7 Treatment $83,819,927 $79,117,927 $42,138,027 36,791 $1,145 8 Collection 259,391,205 197,461,122 106,909,803 36,791 2,906 9 10 Total Existing Plant $343,211,132 $276,579,049 $149,047,830 36,791 $4,051 11 12 Less: Outstanding Debt Principal (2)($17,096,754) 36,791 ($465) 13 14 Plus: Capital Fund Reserves [3]$28,271,258 36,791 $768 15 16 Total Net Existing Plant $343,211,132 $276,579,049 $160,222,334 36,791 $4,354 17 18 Future Plant [4] 19 Treatment $154,876,753 $24,717,624 5,821 $4,246 20 Collection 23,292,507 23,292,507 5,821 4,002 21 22 Total Future Plant $178,169,260 $0 $48,010,131 5,821 $8,248 23 24 25 26 Total Existing and Future Plant [5]$521,380,391 $276,579,049 $208,232,465 $12,602 27 28 Existing EDUs (Includes Vested/Pending Projects)30,970 29 Future EDUs 5,821 30 Total Existing and Future EDUs 36,791 31 32 33 Notes: 34 [1] Existing plant based on replacement cost less depreciation. 35 [2] Remaining principal as of June 2016. See Exhibit S-5. 36 [3] Cash reserves as of June 2016 which are fee eligible. See Exhibit S-6. 37 [4] Future plant based on City capital improvement plan in 2016 dollars. See Exhibit S-7. 38 [5] Based on "combined" methodology established in AWWA M1, Sixth Edition, Table VI.2-1, page 273.Page 1 of 18 1 City of San Luis Obispo - Wastewater 2 Exhibit S-2 3 Development of EDUs 4 5 EDU = Equivalent Dwelling Unit 6 7 8 5,400,000 Future Average Dry Weather Flow/WRRF Design Capacity 9 470,000 Cal Poly Average Dry Weather Flow/Capacity share of WRRF 10 4,930,000 City owned WRRF Capacity 11 134 EDU gpd Rate [1] 12 36,791 Total City Existing and Future EDU 13 4,150,000 Existing Average Dry Weather Flow, plus pending increment 14 30,970 Existing EDU (Includes Vested/Pending Projects) 15 5,821 Future EDU 16 17 18 19 Notes: 20 [1] City provided gallons per day (gpd) based on a a three-year average from 2012-13 to 2014-15. 21 [2] Future growth is 16% of total EDU, 5,821/36,791 = 16% Future EDU Calc (derived by using 5.4 mgd design capacity for WRRF) Page 2 of 18 1 City of San Luis Obispo - Wastewater Page 1 of 3 2 Exhibit S-3 3 Development of Treatment Capacity and Connection Fee 4 5 System Type Function Description Install Date Average Age (Years) Life Cycle % Estimated Life Cycle (Years) Estimated Replacement Cost % Depr. % Fee Eligible Replacement Cost New (RCN) Replacement Cost New Less Depreciation (RCNLD) 6 EXISTING PLANT [1] 7 Land 83199 LAND 100 6/30/1952 $4,600 0.0% 100% $4,600 $4,600 8 Land 83200 LAND 100 6/30/1963 959,700 0.0% 100% 959,700 959,700 9 Land 83201 LAND 100 6/30/1969 474,175 0.0% 100% 474,175 474,175 10 Land 10069001 LANDí18.8 ACRES 6/30/1969 587,450 0.0% 100% 587,450 587,450 11 Treatment Digester DIGESTER No. 3 1923 69 92% 75 2,000,000 92.0% 100% 2,000,000 160,000 12 Treatment Clarifier PRIMARY CLARIFIER No. 1 1945 69 92% 75 2,000,000 92.0% 100% 2,000,000 160,000 13 Treatment Clarifier PRIMARY CLARIFIER No. 2 1945 69 92% 75 2,000,000 92.0% 100% 2,000,000 160,000 14 Treatment Digester DIGESTER No. 2 1946 69 92% 75 2,000,000 92.0% 100% 2,000,000 160,000 15 Treatment Digester DIGESTER No. 1 1952 69 92% 75 2,000,000 92.0% 100% 2,000,000 160,000 16 Treatment Drying Beds DRYING BEDS 1-8 1950 69 92% 75 472,000 92.0% 0%0 0 17 Treatment Biofilter BIOFILTER No. 3 1964 69 138% 50 0 100.0% 0%0 0 18 Treatment Clarifier SECONDARY CLARIFIER No. 3 1964 52 69% 75 2,000,000 69.3% 100% 2,000,000 613,333 19 Treatment Building OPERATIONS BUILDING 1964 52 0% 0 0 0.0% 0%0 0 20 Treatment Building MAINTENANCE SHOP/TOOL SHED 1964 52 0% 0 280,000 0.0% 0%0 0 21 Treatment Drying Beds UPPER DRYING BEDS 1984 32 0% 0 0 0.0% 0%0 0 22 Treatment Equalization EQUALIZATION BASIN 1984 44 88% 50 1,000,000 88.0% 100% 1,000,000 120,000 23 Treatment Equalization EQUALIZATION BASIN 1984 24 80% 30 10,000,000 80.0% 100% 10,000,000 2,000,000 24 Treatment Lagoon SUPERNATANT LAGOON 1984 32 80% 40 550,000 80.0% 0%0 0 25 Treatment Effluent OLD EFFLUENT STRUCTURE AT SOUTH END OF PROPERTY 1984 32 32% 100 1,500,000 32.0% 100% 1,500,000 1,020,000 26 Treatment Headworks HEADWORKS 1994 2 10% 20 4,179,000 10.0% 100% 4,179,000 3,761,100 27 Treatment Clarifier SECONDARY CLARIFIER No. 4 1994 22 29% 75 2,000,000 29.3% 100% 2,000,000 1,413,333 28 Treatment Clarifier SECONDARY CLARIFIER No. 5 1994 22 29% 75 2,000,000 29.3% 100% 2,000,000 1,413,333 29 Treatment Clarifier CLARIFIER No. 4 RAS PUMPS 2014 2 10% 20 250,000 10.0% 100% 250,000 225,000 30 Treatment Clarifier CLARIFIER No. 5 RAS PUMPS 2014 2 10% 20 250,000 10.0% 100% 250,000 225,000 31 Treatment Chemical pH CONTROL CHEMICAL STATION 1994 22 88% 25 800,000 88.0% 100% 800,000 96,000 32 Treatment Pumps RECIRCULATION ISLAND PUMPS 1994 22 88% 25 0 88.0% 0%0 0 33 Treatment Aeration AERATION TANKS No. 1 & 2 1994 22 29% 75 8,000,000 29.3% 100% 8,000,000 5,653,333 34 Treatment Blowers BLOWERS 1,2 &3 1994 22 110% 20 1,350,000 100.0% 100% 1,350,000 0 35 Treatment Building MAIN SWITCHGEAR BUILDING 1994 22 29% 75 5,000,000 29.3% 100% 5,000,000 3,533,333 36 Treatment Building MCC BUILDINGS B & G 2015 1 1% 75 800,000 1.3% 100% 800,000 789,333 37 Treatment Building MCC BUILDINGS A & J 2010 6 8% 75 800,000 8.0% 100% 800,000 736,000 38 Treatment Other PROPANE POWERED EMERGENCY GENERATOR 1994 26 87% 30 1,500,000 86.7% 100% 1,500,000 200,000 39 Treatment Daft DAFT (DISSOLVED AIR FLOTATION THICKENER)1994 22 29% 75 1,500,000 29.3% 100% 1,500,000 1,060,000 40 Treatment Chemical CHLORINE CONTACT CHANNELS 1/2 1994 22 29% 75 2,200,000 29.3% 0%0 0 41 Treatment Building BELT PRESS BUILDING 1994 22 44% 50 500,000 44.0% 100% 500,000 280,000 42 Treatment Building ADMINISTRATION BUILDING 1994 22 220% 10 250,000 100.0% 100% 250,000 0 43 Treatment Tertiary TERTIARY MEDIA FILTERS 4 filters 1994 22 29% 75 10,000,000 29.3% 100% 10,000,000 7,066,667 44 Treatment Cooling Towers COOLING TOWERS 3 units 1994 22 73% 30 3,000,000 73.3% 100% 3,000,000 800,000 45 Treatment Equalization EQALIZATION TANKS (NORTH & SOUTH) 2 units 1994 22 29% 75 2,000,000 29.3% 100% 2,000,000 1,413,333 46 Treatment Chemical DISINFECTION CHEMICAL STORAGE AREA 1994 36 90% 40 2,200,000 90.0% 50% 1,100,000 110,000 47 Treatment Digester DIGESTER GAS FLARE SYSTEM 2006 10 50% 20 100,000 50.0% 100% 100,000 50,000 48 Treatment Other SLURRY SEALED ALL ASPHALT 2010 6 120% 5 100,000 100.0% 0%0 0 49 Treatment Other PERIMETER FENCING 2012 4 20% 20 500,000 20.0% 100% 500,000 400,000 50 Treatment Other WRRF SERVER IN ADMIN 2015 1 10% 10 2,500,000 10.0% 100% 2,500,000 2,250,000 51 Treatment Other FIBER OPTICS 2015 1 5% 20 100,000 5.0% 100% 100,000 95,000 52 Treatment Cogeneration COGENERATION SYSTEM 2015 1 5% 20 2,500,000 5.0% 100% 2,500,000 2,375,000 53 Treatment Other PLANT ENTRANCE GATE 2016 0 0% 20 25,000 0.0% 100% 25,000 25,000 54 Treatment Other LIGHTING 2016 0 0% 20 50,000 0.0% 100% 50,000 50,000 55 TOTAL EXISTING PLANT $82,281,925 $77,579,925 $40,600,025 Page 3 of 18 1 City of San Luis Obispo - Wastewater Page 2 of 3 2 Exhibit S-3 3 Development of Treatment Capacity and Connection Fee 4 5 System Type Function Description Install Date Average Age (Years) Life Cycle % Estimated Life Cycle (Years) Estimated Replacement Cost % Depr. % Fee Eligible Replacement Cost New (RCN) Replacement Cost New Less Depreciation (RCNLD) 56 57 PLUS: Interest on Debt Water Efficiency Project 5/05/15 $1,538,002 1.00 $1,538,002 100%1,538,002 1,538,002 58 59 TOTAL EXISTING PLANT $83,819,927 $79,117,927 $42,138,027 60 61 Buildout EDUs [2] 36,791 62 63 TOTAL EXISTING TREATMENT AND COLLECTION PLANT $/EDU $1,145 64 65 UPGRADE PLANT [3]Cost in 2016 $ % Fee Eligible Cost in 2016 $ 66 Water Resource Recovery Facility 67 Major Maintenance $3,762,884 16%$602,061 68 Influent Pump Replacement 155,705 16%24,913 69 WRRF Energy Efficiency 0 16%0 70 Design 1,325 16%212 71 Construction 3,861 16%618 72 WRRF Upgrade 0 16%0 73 Study/Environmental 382,151 16%61,144 74 Program Management 2,805,544 16%448,887 75 Design 6,063,682 16%970,189 76 amendment to CH2M 1,000,000 16%160,000 77 Construction 0 16%0 78 Infrastructure 140,000,000 16%22,400,000 79 Disinfection 0 16%0 80 Nutrient Removal 0 16%0 81 Contingency 0 16%0 82 Flood Control 0 16%0 83 Construction Management 0 16%0 84 WRRF Fiber Optic Impr 0 16%0 85 Digester 2 Cleaning 0 16%0 86 WRF Sludge Bed 0 16%0 87 WRRF Cooling Towers 0 16%0 88 IT - iFix Replacement 250,000 16%40,000 89 IT - HachWims 30,000 16%4,800 90 IT - MP2 Replacement 30,000 16%4,800 91 Fleet Replacement: Utility Trucks (3)57,600 0%0 92 Fleet Replacement: Sedan 33,000 0%0 93 Fleet Replacement: 4-Wheel Drive Loader 0 0%0 94 Fleet Replacement: Pickup Truck w/Flat Bed & Crane 0 0%0 95 Fleet Replacement: Compact Pickup Truck 36,000 0%0 96 Fleet Replacement: Decanter Trailer 0 0%0 97 Fleet Replacement: Club Cars - Electric 60,000 0%0 98 Fleet Replacement: Dump Truck 150,000 0%0 99 Fleet Replacement: Forklift 55,000 0%0 100 TOTAL UPGRADE PLANT $154,876,753 $0 $24,717,624 101 102 Total Future EDUs [4] 5,821 103 104 TOTAL FUTURE TREATMENT PLANT $/EDU $4,246 105 106 TOTAL EXISTING AND FUTURE TREATMENT PLANT $/EDU $5,391 Page 4 of 18 1 City of San Luis Obispo - Wastewater Page 3 of 3 2 Exhibit S-3 3 Development of Treatment Capacity and Connection Fee 4 5 System Type Function Description Install Date Average Age (Years) Life Cycle % Estimated Life Cycle (Years) Estimated Replacement Cost % Depr. % Fee Eligible Replacement Cost New (RCN) Replacement Cost New Less Depreciation (RCNLD) 107 108 109 110 Notes: 111 [1] Existing plant based on replacement cost less deprecation. Land based on original cost and July 2017 ENR. 112 [2] See Exhibit S-2 for total EDUs. 113 [3] Future plant based on City capital improvement plan in 2016 dollars. See Exhibit S-7. 114 [4] See Exhibit S-2 for future EDUs. Page 5 of 18 1 City of San Luis Obispo - Wastewater Page 1 of 2 2 Exhibit S-4A 3 Development of Collection Capacity and Connection Fee 4 5 6 System Type Function Description Install Date Average Age (Years) Life Cycle % Pipe Length (feet) Estimated Life Cycle (Years) Estimated Replacement Cost % Depr. % Fee Eligible Replacement Cost New (RCN) Replacement Cost New Less Depreciation (RCNLD) EXISTING PLANT [1] 7 Collection Sewer Mains Gravity Main 1910 to 1919 106 106%27,966 100 $8,389,677 100.0%80%$6,711,742 $0 8 Collection Sewer Mains Gravity Main 1920 to 1929 96 96%62,068 100 18,620,358 96.0%80%14,896,286 595,851 9 Collection Sewer Mains Gravity Main 1930 to 1939 86 86%1,863 100 559,017 86.0%80%447,214 62,610 10 Collection Sewer Mains Gravity Main 1940 to 1949 76 76%62,018 100 18,605,544 76.0%80%14,884,435 3,572,264 11 Collection Sewer Mains Gravity Main 1950 to 1959 66 66%118,881 100 35,664,195 66.0%80%28,531,356 9,700,661 12 Collection Sewer Mains Gravity Main 1960 to 1969 56 56%109,485 100 32,845,503 56.0%80%26,276,402 11,561,617 13 Collection Sewer Mains Gravity Main 1970 to 1979 46 46%86,723 100 26,016,912 46.0%80%20,813,530 11,239,306 14 Collection Sewer Mains Gravity Main 1980 to 1989 36 36%71,333 100 21,399,804 36.0%80%17,119,843 10,956,700 15 Collection Sewer Mains Gravity Main 1990 to 1999 26 26%76,462 100 22,938,525 26.0%80%18,350,820 13,579,607 16 Collection Sewer Mains Gravity Main 2000 to 2009 16 16%72,569 100 21,770,619 16.0%80%17,416,495 14,629,856 17 Collection Sewer Mains Gravity Main 2009 to Present 3 3%42,861 100 12,858,381 3.0%80%10,286,705 9,978,104 18 Collection Lift Stations [2]Prefumo Lift Station 7/1/2002 14 28%0 50 750,000 0.0%0%0 0 19 Collection Lift Stations [2]Calle Joaquin Lift Station 1/1/1973 43 86%0 50 4,000,000 0.0%56%2,221,850 2,221,850 20 Collection Lift Stations [2]Foothill Lift Station 1/1/1986 (Old Rockview) 30 60%0 50 2,098,000 0.0%77%1,606,979 1,606,979 21 Collection Lift Stations [2]Silver City Lift Station 1/1/1967 49 98%0 50 2,150,000 0.0%85%1,830,521 1,830,521 22 Collection Lift Stations [2]Airport Lift Station 1/1/1980 36 72%0 50 2,130,000 0.0%30%646,182 646,182 23 Collection Lift Stations [2]Margarita Lift Station 1/1/1967 49 98%0 50 1,500,000 0.0%51%758,275 758,275 24 Collection Lift Stations [2]Tank Farm Lift Station 7/1/2009 7 14%0 50 18,325,682 0.0%53%9,793,361 9,793,361 25 Collection Lift Stations [2]Laguna Lift Station 7/1/2015 1 2%0 50 3,121,300 0.0%76%2,378,019 2,378,019 26 Collection Force Mains Foothill (51 Foothill)1953 63 0% 440 75 110,023 0.1%0%0 0 27 Collection Force Mains 1055 Isabella 2002 14 0% 595 75 148,810 0.0%0%0 0 28 Collection Force Mains 206 Margarita 1967 49 0% 231 75 57,853 0.1%0%0 0 29 Collection Force Mains Silver City (Trailer Park)1966 50 0% 765 75 191,190 0.0%0%0 0 30 Collection Force Mains 850 Fiero 1980 36 0% 839 75 209,705 0.0%0%0 0 31 Collection Force Mains 1625 Calle Joaquin 2015 1 0%3,656 75 914,000 0.0%0%0 0 32 Collection Force Mains Tank Farm (264 Tank Farm)2009 7 0%3,772 75 943,108 0.0%100%943,108 943,101 33 Collection Force Mains Laguna (35 Prado)2015 1 0%2,232 75 558,000 0.0%100%558,000 557,999 34 Collection SCADA Prefumo Lift Station 7/1/2002 14 70%0 20 25,000 70.0%0%0 0 35 Collection SCADA Calle Joaquin Lift Station 1/1/1997 19 95%0 20 25,000 95.0%0%0 0 36 Collection SCADA Foothill Lift Station 1/1/1997 19 95%0 20 25,000 95.0%0%0 0 37 Collection SCADA Silver City Lift Station 1/1/1997 19 95%0 20 25,000 95.0%0%0 0 38 Collection SCADA Airport Lift Station 1/1/2000 16 80%0 20 25,000 80.0%0%0 0 39 Collection SCADA Margarita Lift Station 1/1/1997 19 95%0 20 25,000 95.0%0%0 0 40 Collection SCADA Tank Farm Lift Station 7/1/2009 7 35%0 20 25,000 35.0%100%25,000 16,250 41 Collection SCADA Laguna Lift Station 7/1/2015 1 5%0 20 25,000 5.0%100%25,000 23,750 42 Collection SCADA Mustang Village (Cal-Poly Flow)7/1/1997 19 76%0 25 25,000 76.0%0%0 0 43 Collection SCADA Computer 1/0/1900 0 0%0 5 25,000 0.0%0%0 0 44 Collection Vehicles Vac-Con Hydro-cleaner 2014 2 17%0 12 350,000 16.7%0%0 0 45 Collection Vehicles Vac-Con Hydro-cleaner 2007 9 75%0 12 350,000 75.0%0%0 0 46 Collection Vehicles Dump Truck / 5 Yard 2008 8 47%0 17 100,000 47.1%0%0 0 47 Collection Vehicles Service Truck/ Utility Bed & Crane 2004 12 100%0 12 75,000 100.0%100%75,000 0 48 Collection Vehicles Service Truck, /Utility Bed 2004 12 100%0 12 70,000 100.0%100%70,000 0 49 Collection Vehicles Van, 1 Ton w/Camera Equipment 2016 0 0%0 10 170,000 0.0%0%0 0 50 Collection Vehicles Pickup Truck, 1/2 Ton 2015 1 8%0 12 20,000 8.3%0%0 0 51 Collection Vehicles Excavator, Mini 2006 10 67%0 15 750,000 66.7%100%750,000 250,000 52 Collection Vehicles Trailer, Tilt 2006 10 67%0 15 6,000 66.7%100%6,000 2,000 53 Collection Vehicles Trailer, Portable Concrete Mixer 2002 14 82%0 17 6,000 82.4%100%6,000 1,059 54 Collection Equipment Pump, Portable (4 inch)2001 15 88%0 17 33,000 88.2%100%33,000 3,882 55 Collection Equipment Pump, Portable (6 inch)2007 9 53%0 17 45,000 52.9%0%0 0 56 Collection Equipment Generator, 240kw Portable 2012 4 27%0 15 121,000 26.7%0%0 0 57 Collection Equipment Generator, 110kW Portable 2015 1 7%0 15 67,000 6.7%0%0 0 58 Collection Equipment Generator, 200kW Portable 2015 1 7%0 15 102,000 6.7%0%0 0 Page 6 of 18 1 City of San Luis Obispo - Wastewater Page 2 of 2 2 Exhibit S-4A 3 Development of Collection Capacity and Connection Fee 4 5 6 System Type Function Description Install Date Average Age (Years) Life Cycle % Pipe Length (feet) Estimated Life Cycle (Years) Estimated Replacement Cost % Depr. % Fee Eligible Replacement Cost New (RCN) Replacement Cost New Less Depreciation (RCNLD) 59 60 TOTAL EXISTING PLANT $259,391,205 $197,461,122 $106,909,803 61 62 Buildout EDUs [3] 36,791 63 64 TOTAL EXISTING COLLECTION PLANT $/EDU $2,906 65 66 FUTURE PLANT [4]Cost in 2016 $ 67 Total Collection System Improvements $56,585,280 16.0%$21,847,448 68 Total Pretreatment Improvements 35,000 16.0% 5,600 69 Total Distribution Improvements 577,028 16.0%0 70 Total Water Quality Laboratory Improvements 0 16.0%0 71 Total Administration and Engineering Improvements 82,635 16.0%6,414 72 Total Wastewater Services CIP Requests 8,750,000 16.0%1,400,000 73 Total Shared Information Technology Improvements 230,374 16.0%33,045 74 $66,260,317 23,292,507 75 76 TOTAL FUTURE PLANT $66,260,317 $23,292,507 77 78 Total Future EDUs [5] 5,821 79 80 TOTAL FUTURE COLLECTION PLANT $/EDU $4,002 81 82 TOTAL EXISTING AND FUTURE COLLECTION PLANT $/EDU $6,908 83 84 85 86 Notes: 87 [1] Existing plant based on replacement cost less deprecation. 88 [2] Lift station catchment areas based on City specific analysis based on cost and flow for existing and future plant. See exhibit S-9. 89 [3] See Exhibit S-2 for total EDUs. 90 [4] Future plant based on City capital improvement plan in 2016 dollars. See Exhibit S-7. 91 [5] See Exhibit S-2 for future EDUs. Page 7 of 18 A B C D F G H I J M N O P 1 City of San Luis Obispo - Wastewater 2 Exhibit S-4B 3 Summary of Existing Catchment Assets 4 5 6 System Type Function Description Install Date Average Age (Years) Life Cycle % Pipe Length (feet) Estimated Life Cycle (Years) Estimated Replacement Cost % Depr. % Fee Eligible Replacement Cost New (RCN) Replacement Cost New Less Depreciation (RCNLD) 7 Existing Plant 8 Collection Lift Stations [2]Calle Joaquin Lift Station 1/1/1973 43 86% 0 50 $4,000,000 0.0% 56% $2,221,850 $2,221,850 9 Collection Lift Stations [2]Foothill Lift Station 1/1/1986 (Old Rockview) 30 60% 0 50 2,098,000 0.0% 77%1,606,979 1,606,979 10 Collection Lift Stations [2]Silver City Lift Station 1/1/1967 49 98% 0 50 2,150,000 0.0% 85%1,830,521 1,830,521 11 Collection Lift Stations [2]Airport Lift Station 1/1/1980 36 72% 0 50 2,130,000 0.0% 30%646,182 646,182 12 Collection Lift Stations [2]Margarita Lift Station 1/1/1967 49 98% 0 50 1,500,000 0.0% 51%758,275 758,275 13 Collection Lift Stations [2]Tank Farm Lift Station 7/1/2009 7 14% 0 50 18,325,682 0.0% 53%9,793,361 9,793,361 14 Collection Lift Stations [2]Laguna Lift Station 7/1/2015 1 2% 0 50 3,121,300 0.0% 76%2,378,019 2,378,019 15 16 Total Existing Catchment Assets $33,324,982 $19,235,186 $19,235,186 17 Total Existing and Future EDUs [1] 36,791 18 TOTAL EXISTING CATCHMENT PLANT $/EDU $523 19 20 Future Plant 21 Collection Lift Stations [2]Margarita $741,725 $741,725 22 Collection Lift Stations [2]Tank Farm 8,532,321 8,532,321 23 Collection Lift Stations [2]Silver City 319,479 319,479 24 Collection Lift Stations [2]Calle Joaquin 1,778,150 1,778,150 25 Collection Lift Stations [2]Laguna 743,281 743,281 26 Collection Lift Stations [2]Airport 1,483,818 1,483,818 27 Collection Lift Stations [2]Foothill 491,021 491,021 28 Collection Lift Stations [2]Buckley 793,118 793,118 29 30 Total Future Catchment Assets $14,882,914 $14,882,914 31 Total Future EDUs [2]5,821 32 TOTAL FUTURE CATCHMENT PLANT $/EDU $2,557 33 34 TOTAL EXISTING AND FUTURE PLANT $34,118,100 $3,080 35 36 37 [1] See Exhibit S-2 for future EDUs. 38 [2] Buckley not built yet. Page 8 of 18 1 City of San Luis Obispo - Wastewater 2 Exhibit S-5 3 Development of Debt Service Credit [1] 4 5 6 WRRF Energy Efficiency Project Tank Farm Lift Station Financing Tank Farm Lift Station Financing Total 7 Principal Interest Total Principal Interest Total Principal Interest Total Principal 8 I. Debt Status: 9 Interest Rate 2.90%10,000,000$ 2,050,000$ 10 Principal $7,479,000 3.25%4.25% 11 Financing Term 15 years 30 15 12 13 II. Outstanding Principal Payments: 14 2015-16 $418,716 $200,004 $618,720 $257,658 $301,671 $559,328 $130,000 $55,020 $185,020 $806,374 15 2016-17 430,859 187,685 618,544 266,031 292,388 558,419 135,000 49,455 184,455 831,891 16 2017-18 443,354 175,009 618,363 274,678 282,803 557,481 140,000 43,680 183,680 858,032 17 2018-19 456,211 161,965 618,177 283,605 272,907 556,512 145,000 37,695 182,695 884,816 18 2019-20 469,441 148,543 617,985 292,822 262,689 555,511 150,000 31,500 181,500 912,263 19 2020-21 483,055 134,732 617,787 302,338 252,140 554,478 160,000 24,990 184,990 945,394 20 2021-22 497,064 120,520 617,584 312,164 241,247 553,411 165,000 18,165 183,165 974,228 21 2022-23 511,479 105,896 617,375 322,310 230,000 552,310 170,000 11,130 181,130 1,003,788 22 2023-24 526,312 90,849 617,160 332,785 218,388 551,173 180,000 3,780 183,780 1,039,096 23 2024-25 541,575 75,364 616,939 343,600 206,398 549,999 0 0 0 885,175 24 2025-26 557,280 59,431 616,711 354,767 194,019 548,786 0 0 0 912,048 25 2026-27 573,441 43,035 616,477 366,297 181,238 547,535 0 0 0 939,739 26 2027-28 590,071 26,164 616,236 378,202 168,041 546,242 0 0 0 968,273 27 2028-29 607,183 8,804 615,987 390,493 154,415 544,908 0 0 0 997,677 28 2029-30 0 0 0 403,185 140,346 543,530 0 0 0 403,185 29 2030-31 0 0 0 416,288 125,820 542,108 0 0 0 416,288 30 2031-32 0 0 0 429,817 110,822 540,639 0 0 0 429,817 31 2032-33 0 0 0 443,786 95,336 539,123 0 0 0 443,786 32 2033-34 0 0 0 458,209 79,347 537,557 0 0 0 458,209 33 2034-35 0 0 0 473,101 62,839 535,940 0 0 0 473,101 34 2035-36 0 0 0 488,477 45,794 534,271 0 0 0 488,477 35 2036-37 0 0 0 504,353 28,195 532,548 0 0 0 504,353 36 2037-38 0 0 0 520,744 10,024 530,768 0 0 0 520,744 37 38 Total $7,106,043 $1,538,002 $8,644,045 $8,615,711 $3,956,867 $12,572,579 $1,375,000 $275,415 $1,650,415 $17,096,754 39 40 Total EDUs [2]36,791 36,791 36,791 36,791 41 42 Total Debt Service $/EDU $193 $234 $37 $465 43 44 45 46 Notes: 47 [1] Debt service schedules from the City "Sewer Fund Analysis-working copy.xlsx". 48 [2] See Exhibit S-2 for total EDUs. Page 9 of 18 City of San Luis Obispo - Wastewater Exhibit S-6 Summary of Reserve Funds For the Year Ended June 30, 2016 Type Total % Fee Eligible [1] $ Fee Eligible Cash $282,288 100%$282,288 Cash & Equivalents 27,988,970 100%27,988,970 Total $28,271,258 $28,271,258 Less: Restricted Debt Service $60,261 0%$0 Subsequent year expenditures 6,505,683 0%0 Committed Rate Stabilization fund $697,600 0%0 Contingency fund 1,635,400 0%0 Total $8,898,944 $0 Net Available Cash Reserves $19,372,314 $28,271,258 Total EDUs [2]36,791 Total Cash Reserves $/EDU $768 Notes: [1] Balance as of CAFR June 2016. [2] See Exhibit S-2 for total EDUs. Page 10 of 18 1 City of San Luis Obispo - Wastewater Page 1 of 4 2 Exhibit S-7 3 Development of the Wastewater Capacity and Connection Fee Future Capital Improvements 4 5 6 7 CAPITAL IMPROVEMENT PLAN [1]2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Total % Fee Eligible [2] $ Fee Eligible 8 Wastewater Collection 9 Collection System Improvements 10 Sewer Lining Project - Design $32,610 $0 $0 $0 $0 $0 $0 $0 $0 $32,610 16.0%$5,218 11 Sewer Lining Project -Construction 425,000 0 0 0 0 0 0 0 0 425,000 16.0%68,000 12 Sewer Lining Project - Construction Management 35,000 0 0 0 0 0 0 0 0 35,000 16.0%5,600 13 RR Crossing @ Jennifer 2,735 0 0 0 0 0 0 0 0 2,735 16.0%438 14 RR Crossing @ Rachel 75,800 0 0 0 0 0 0 0 0 75,800 16.0%12,128 15 Stafford Taft Kentucky 633,527 0 0 0 0 0 0 0 0 633,527 16.0%101,364 16 Telemetry Upgrades 34,203 0 0 0 0 0 0 0 0 34,203 16.0%5,473 17 Radios 50,000 0 0 0 0 0 0 0 0 50,000 16.0%8,000 18 DN-Santa Barbara, Osos, Church, Leff, trench & pipe bursting 60,000 0 0 0 0 0 0 0 0 60,000 16.0%9,600 19 CN-Santa Barbara, Osos, Church, Leff, trench & pipe bursting 0 630,000 0 0 0 0 0 0 0 630,000 16.0%100,800 20 CM-Santa Barbara, Osos, Church, Leff, trench & pipe bursting 0 60,000 0 0 0 0 0 0 0 60,000 16.0%9,600 21 DN-Walnut, Morro, etc cured in place 0 17,000 0 0 0 0 0 0 0 17,000 16.0%2,720 22 CN-Walnut, Morro, etc cured in place 0 0 170,000 0 0 0 0 0 0 170,000 16.0%27,200 23 CM-Walnut, Morro, etc cured in place 0 0 17,000 0 0 0 0 0 0 17,000 16.0%2,720 24 DN-Albert, Slack, etc cured in place 0 17,000 0 0 0 0 0 0 0 17,000 16.0%2,720 25 CN-Albert, Slack, etc cured in place 0 0 170,000 0 0 0 0 0 0 170,000 16.0%27,200 26 CM-Albert, Slack, etc cured in place 0 0 17,000 0 0 0 0 0 0 17,000 16.0%2,720 27 DN-Foothill, etc trench & pipe bursting 0 5,000 0 0 0 0 0 0 0 5,000 16.0%800 28 CN-Foothill, etc trench & pipe bursting 0 0 50,000 0 0 0 0 0 0 50,000 16.0%8,000 29 CM-Foothill, etc trench & pipe bursting 0 0 5,000 0 0 0 0 0 0 5,000 16.0%800 30 DN-Murray, Chorro, Meinecke, etc trench & sewer replacement 0 33,000 0 0 0 0 0 0 0 33,000 16.0%5,280 31 CN-Murray, Chorro, Meinecke, etc trench & sewer replacement 0 0 330,000 0 0 0 0 0 0 330,000 16.0%52,800 32 CM-Murray, Chorro, Meinecke, etc trench & sewer replacement 0 0 33,000 0 0 0 0 0 0 33,000 16.0%5,280 33 DN-Walnut, Morro, etc trench & sewer replacement 0 40,000 0 0 0 0 0 0 0 40,000 16.0%6,400 34 CN-Walnut, Morro, etc trench & sewer replacement 0 0 400,000 0 0 0 0 0 0 400,000 16.0%64,000 35 CM-Walnut, Morro, etc trench & sewer replacement 0 0 40,000 0 0 0 0 0 0 40,000 16.0%6,400 36 DN-Westmont, Cerro Romaldo, Jeffrey, San Lucia, etc trench & pipe bursting 0 0 110,000 0 0 0 0 0 0 110,000 16.0%17,600 37 CN-Westmont, Cerro Romaldo, Jeffrey, San Lucia, etc trench & pipe bursting 0 0 0 1,100,000 0 0 0 0 0 1,100,000 16.0%176,000 38 CM-Westmont, Cerro Romaldo, Jeffrey, San Lucia, etc trench & pipe bursting 0 0 0 110,000 0 0 0 0 0 110,000 16.0%17,600 39 DN-Verde, Luneta, Serrano, Penman, Palomar, etc trench & pipe bursting 0 0 0 120,000 0 0 0 0 0 120,000 16.0%19,200 40 CN-Verde, Luneta, Serrano, Penman, Palomar, etc trench & pipe bursting 0 0 0 0 1,200,000 0 0 0 0 1,200,000 16.0%192,000 41 CM-Verde, Luneta, Serrano, Penman, Palomar, etc trench & pipe bursting 0 0 0 0 120,000 0 0 0 0 120,000 16.0%19,200 42 DN-Westmont, Cerro Romaldo, Jeffrey, San Lucia, etc trench & pipe bursting 0 0 0 0 120,000 0 0 0 0 120,000 16.0%19,200 43 CN-Westmont, Cerro Romaldo, Jeffrey, San Lucia, etc trench & pipe bursting 0 0 0 0 0 1,200,000 0 0 0 1,200,000 16.0%192,000 44 CM-Westmont, Cerro Romaldo, Jeffrey, San Lucia, etc trench & pipe bursting 0 0 0 0 0 120,000 0 0 0 120,000 16.0%19,200 45 DN-Serrano, Bressi, Palomar, etc trench & pipe bursting 0 0 0 0 0 0 0 75,000 75,000 16.0%12,000 46 CN-Serrano, Bressi, Palomar, etc trench & pipe bursting 0 0 0 0 0 0 0 0 750,000 750,000 16.0%120,000 47 CM-Serrano, Bressi, Palomar, etc trench & pipe bursting 0 0 0 0 0 0 0 0 75,000 75,000 16.0%12,000 48 DN-Johnson, Buchon, etc trench & pipe bursting 0 0 0 0 0 0 0 0 100,000 100,000 16.0%16,000 49 CN-Johnson, Buchon, etc trench & pipe bursting 0 0 0 0 0 0 0 0 0 0 16.0%0 50 CM-Johnson, Buchon, etc trench & pipe bursting 0 0 0 0 0 0 0 0 0 0 16.0%0 51 Study-Foothill Chorro Project 0 60,000 0 0 0 0 0 0 0 60,000 50.0%30,000 52 DN-Foothill Chorro Project 0 0 0 0 0 0 0 450,000 450,000 50.0%225,000 53 CN-Foothill Chorro Project 0 0 0 0 0 0 0 0 7,000,000 7,000,000 50.0%3,500,000 54 CM-Foothill Chorro Project 0 0 0 0 0 0 0 0 700,000 700,000 50.0%350,000 55 Inflow/Infiltration Reduction 100,000 200,000 200,000 200,000 200,000 200,000 250,000 250,000 250,000 1,850,000 50.0%925,000 56 Lateral Replacement Program 0 0 0 0 0 0 0 0 0 0 16.0%0 57 Trench Repair 0 25,000 25,000 25,000 25,000 25,000 0 0 0 125,000 16.0%20,000 58 Raise Manholes 25,000 25,000 25,000 25,000 25,000 25,000 0 0 0 150,000 16.0%24,000 Proposed Page 11 of 18 1 City of San Luis Obispo - Wastewater Page 2 of 4 2 Exhibit S-7 3 Development of the Wastewater Capacity and Connection Fee Future Capital Improvements 4 5 6 7 CAPITAL IMPROVEMENT PLAN [1]2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Total % Fee Eligible [2] $ Fee Eligible Proposed 59 Telemetry System Improvements 94,807 100,000 0 0 0 0 0 0 0 194,807 16.0%31,169 60 CN-Sewerline Improvement 09-10 0 0 0 0 0 0 0 0 0 0 16.0%0 61 CM-Sewerline Improvement 09-10 0 0 0 0 0 0 0 0 0 0 16.0%0 62 Collection System Infrastructure Replacement Strategy 0 0 0 0 0 0 0 0 0 0 16.0%0 63 Santa Rosa Siphon 520,000 0 0 0 0 0 0 0 0 520,000 16.0%83,200 64 Jennifer St RR Crossing Design 0 0 0 0 0 0 0 0 0 0 16.0%0 65 California Sewerline Rerouting-Study 0 0 0 0 0 0 0 0 0 0 0%0 66 Sewerline Repl Rachel 941 0 0 0 0 0 0 0 0 941 0%0 67 Sewerline Repl Stafford 5,510 0 0 0 0 0 0 0 0 5,510 16.0%882 68 Marsh St Siphon (PW project)271,618 0 0 0 0 0 0 0 0 271,618 16.0%43,459 69 SY-JENNIFER RR/HIG-MARSH 19,222 0 0 0 0 0 0 0 0 19,222 16.0%3,076 70 CN-JENNIFER RR/HIG-MARSH 1,400,000 0 0 0 0 0 0 0 0 1,400,000 16.0%224,000 71 DN-SANTA ROSA SWRLINE REPL 0 0 0 0 0 0 0 0 0 0 16.0%0 72 CN-SANTA ROSA SWRLINE REPL 0 0 0 0 0 0 0 0 0 0 16.0%0 73 CM-Santa Rosa Sewerline Repl 0 0 0 0 0 0 0 0 0 0 16.0%0 74 RR Safety Trail Hath/Taft 0 0 0 0 0 0 0 0 0 0 16.0%0 75 SCADA Upgrade Integration 15,993 0 0 0 0 0 0 0 0 15,993 0%0 76 Recycled Water System-Reservoir Study 0 25,000 0 0 0 0 0 0 0 25,000 0%0 77 RW SCADA Study 0 0 9,000 0 0 0 0 0 0 9,000 0%0 78 Automatic Meter Pilot Study 0 0 4,000 0 0 0 0 0 0 4,000 0%0 79 IT - CityWorks 11,412 0 0 0 0 0 250,000 0 0 261,412 0%0 80 Fleet Replacement: 1/2 Ton Pickup 0 0 0 0 0 0 0 0 0 0 0%0 81 Fleet Replacement: Hydro-Cleaner 0 0 0 410,000 0 0 0 0 0 410,000 16.0%65,600 82 Fleet Replacement: Portable Generators (50% share)0 0 0 0 0 0 0 0 0 0 0%0 83 Fleet Replacement: CCTV Van 135,902 0 0 0 0 0 0 0 0 135,902 16.0%21,744 84 Fleet Replacement: 1 1/2 Ton Service Trucks 144,000 0 0 0 0 0 0 0 0 144,000 16.0%23,040 85 Fleet Replacement: Portable Sewage Pump 36,900 0 0 0 0 0 0 0 0 36,900 16.0%5,904 86 Fleet Replacement: Trailer, Portable Concrete Mixer 0 25,000 0 0 0 0 0 0 0 25,000 16.0%4,000 87 Fleet Replacement: Caterpillar Mini Excavator (pooled)0 0 0 0 0 70,000 0 0 0 70,000 16.0%11,200 88 Catchment [3] 89 Margarita 1,500,000 0 0 0 0 0 0 0 0 1,500,000 49.4%741,725 90 Tank Farm 18,325,682 0 0 0 0 0 0 0 0 18,325,682 46.6%8,532,321 91 Silver City 2,150,000 0 0 0 0 0 0 0 0 2,150,000 14.9%319,479 92 Calle Joaquin 4,000,000 0 0 0 0 0 0 0 0 4,000,000 44.5%1,778,150 93 Laguna 3,121,300 0 0 0 0 0 0 0 0 3,121,300 23.8%743,281 94 Airport 2,130,000 0 0 0 0 0 0 0 0 2,130,000 69.7%1,483,818 95 Foothill 2,098,000 0 0 0 0 0 0 0 0 2,098,000 23.4%491,021 96 Buckley 793,118 0 0 0 0 0 0 0 0 793,118 100.0%793,118 97 Total Collection $38,248,280 $1,262,000 $1,605,000 $1,990,000 $1,690,000 $1,640,000 $500,000 $775,000 $8,875,000 $56,585,280 $21,847,448 98 99 Water Resource Recovery Facility 100 Major Maintenance $1,137,884 $0 $0 $0 $0 $0 $875,000 $875,000 $875,000 $3,762,884 16.0%$602,061 101 Influent Pump Replacement 155,705 0 0 0 0 0 0 0 0 155,705 16.0%24,913 102 WRRF Energy Efficiency 0 0 0 0 0 0 0 0 0 16.0%0 103 Design 1,325 0 0 0 0 0 0 0 0 1,325 16.0%212 104 Construction 3,861 0 0 0 0 0 0 0 0 3,861 16.0%618 105 WRRF Upgrade 0 0 0 0 0 0 0 0 0 16.0%0 106 Study/Environmental 382,151 0 0 0 0 0 0 0 0 382,151 16.0%61,144 107 Program Management 1,305,544 1,500,000 0 0 0 0 0 0 0 2,805,544 16.0%448,887 108 Design 6,063,682 0 0 0 0 0 0 0 6,063,682 16.0%970,189 109 amendment to CH2M 1,000,000 0 0 0 0 0 0 0 1,000,000 16.0%160,000 Page 12 of 18 1 City of San Luis Obispo - Wastewater Page 3 of 4 2 Exhibit S-7 3 Development of the Wastewater Capacity and Connection Fee Future Capital Improvements 4 5 6 7 CAPITAL IMPROVEMENT PLAN [1]2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Total % Fee Eligible [2] $ Fee Eligible Proposed 110 Construction 0 0 0 0 0 0 0 0 0 16.0%0 111 Infrastructure 0 80,000,000 35,000,000 25,000,000 0 0 0 0 0 140,000,000 16.0%22,400,000 112 Disinfection 0 0 0 0 0 0 0 0 0 0 16.0%0 113 Nutrient Removal 0 0 0 0 0 0 0 0 0 0 16.0%0 114 Contingency 0 0 0 0 0 0 0 0 0 0 16.0%0 115 Flood Control 0 0 0 0 0 0 0 0 0 0 16.0%0 116 Construction Management 0 0 0 0 0 0 0 0 0 0 16.0%0 117 WRRF Fiber Optic Impr 0 0 0 0 0 0 0 0 0 0 16.0%0 118 Digester 2 Cleaning 0 0 0 0 0 0 0 0 0 0 16.0%0 119 WRF Sludge Bed 0 0 0 0 0 0 0 0 0 0 16.0%0 120 WRRF Cooling Towers 0 0 0 0 0 0 0 0 0 0 16.0%0 121 IT - iFix Replacement 0 0 0 250,000 0 0 0 0 0 250,000 16.0%40,000 122 IT - HachWims 0 0 0 30,000 0 0 0 0 0 30,000 16.0%4,800 123 IT - MP2 Replacement 0 0 0 30,000 0 0 0 0 0 30,000 16.0%4,800 124 Fleet Replacement: Utility Trucks (3)0 57,600 0 0 0 0 0 0 0 57,600 0%0 125 Fleet Replacement: Sedan 33,000 0 0 0 0 0 0 0 0 33,000 0%0 126 Fleet Replacement: 4-Wheel Drive Loader 0 0 0 0 0 0 0 0 0 0 0%0 127 Fleet Replacement: Pickup Truck w/Flat Bed & Crane 0 0 0 0 0 0 0 0 0 0 0%0 128 Fleet Replacement: Compact Pickup Truck 0 0 0 0 36,000 0 0 0 0 36,000 0%0 129 Fleet Replacement: Decanter Trailer 0 0 0 0 0 0 0 0 0 0 0%0 130 Fleet Replacement: Club Cars - Electric 0 0 60,000 0 0 0 0 0 0 60,000 0%0 131 Fleet Replacement: Dump Truck 0 0 0 0 150,000 0 0 0 0 150,000 0%0 132 Fleet Replacement: Forklift 0 0 0 0 0 55,000 0 0 0 55,000 0%0 133 Total WRRF $10,083,153 $81,557,600 $35,060,000 $25,310,000 $186,000 $55,000 $875,000 $875,000 $875,000 $154,876,753 $24,717,624 134 135 Pretreatment 136 Fleet Replacement: Prius $0 $0 $0 $35,000 $0 $0 $0 $0 $0 $35,000 16.0%$5,600 137 Fleet Replacement: Pickup Truck $0 $0 $0 $0 $0 $0 $0 $0 $0 0 0%0 138 139 Distribution 140 Water Meters and boxes $134,528 $82,500 $90,000 $90,000 $90,000 $90,000 $0 $0 $0 $577,028 0%$0 141 142 Water Quality Laboratory 143 Fleet Replacement: Pickup Truck $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0%$0 144 145 Administration and Engineering 146 From Creek Decom $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0%$0 147 Street Reconstruction 2013 0 0 0 0 0 0 0 0 0 0 0%0 148 EA-UB SYSTEM UPGRADE 0 0 0 0 0 0 0 0 0 0 0%0 149 Fleet Replacement: Prius 0 0 0 35,000 0 0 0 0 0 35,000 0%0 150 Control System Trucks 40,090 0 0 0 0 0 0 0 0 40,090 16.0%6,414 151 879 Morro Refurb 7,545 0 0 0 0 0 0 0 0 7,545 0%0 152 Shared - Mobile Equipment Lifts & Safety Stands 0 0 0 0 0 0 0 0 0 0 0%0 153 Total Admin $47,635 $0 $0 $35,000 $0 $0 $0 $0 $0 $82,635 $6,414 154 155 Total Wastewater Services CIP Requests $0 $0 $0 $0 $1,250,000 $1,500,000 $1,750,000 $2,000,000 $2,250,000 $8,750,000 16.0%$1,400,000 156 157 Shared Information Technology 158 Server Operating System $4,260 $0 $0 $0 $0 $0 $0 $0 $0 $4,260 0.0%$0 159 VOIP 0 15,789 0 0 0 0 0 0 0 15,789 16.0%2,526 160 City Website Upgrade (4% share)0 0 0 0 0 0 0 0 0 0 0.0%0 Page 13 of 18 1 City of San Luis Obispo - Wastewater Page 4 of 4 2 Exhibit S-7 3 Development of the Wastewater Capacity and Connection Fee Future Capital Improvements 4 5 6 7 CAPITAL IMPROVEMENT PLAN [1]2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Total % Fee Eligible [2] $ Fee Eligible Proposed 161 UB System Upgrade 1,667 0 0 0 0 0 0 0 0 1,667 0.0%0 162 Network Firewalls 0 0 0 8,918 0 0 0 0 0 8,918 0.0%0 163 Virtual Private Network (VPN) Replacement 0 0 0 18,958 0 0 0 0 0 18,958 16.0%3,033 164 Network Switching Infrastructure Replacement 0 0 0 27,252 0 0 0 0 0 27,252 16.0%4,360 165 Radio Handhelds and Mobile Replacements 0 42,960 0 0 0 0 0 0 0 42,960 16.0%6,874 166 Tait Radio System 0 0 42,960 0 0 0 0 0 0 42,960 16.0%6,874 167 Document Management System 0 0 0 0 0 0 0 0 0 0 0.0%0 168 Office Application Software Replacement 9,000 0 0 0 0 0 0 0 0 9,000 0.0%0 169 VM Infrastructure 20,615 0 0 20,615 0 0 0 0 0 41,230 16.0%6,597 170 Enterprise Storage Growth 0 0 0 0 0 0 0 0 0 0 0.0%0 171 CA-FOX PRO REPLACE 0 0 0 0 0 0 0 0 0 0 0.0%0 172 CA-LASERFICHE 0 0 0 0 0 0 0 0 0 0 0.0%0 173 GPS System replacement 0 0 0 0 0 0 0 0 0 0 0.0%0 174 UPS Battery Replacement 4,345 8,690 4,345 0 0 0 0 0 0 17,380 16.0%2,781 175 Total Share of Information Technology CIP $39,887 $67,439 $47,305 $75,743 $0 $0 $0 $0 $0 $230,374 $33,045 176 177 178 TOTAL WASTEWATER FUND CAPITAL PLAN $48,553,482 $82,969,539 $36,802,305 $27,535,743 $3,216,000 $3,285,000 $3,125,000 $3,650,000 $12,000,000 $221,137,069 $48,010,131 179 180 Notes: 181 [1] From the City "Sewer Fund Analysis-working copy.xlsx" and additional projects from City.Treatment $24,717,624 182 [2] Based on growth EDUs, growth is 16% of total EDUs, 5,821/36,791 = 16%. See Exhibit S-2. Catchment % fee eligible based on City specific analysis based on wastewater flow of 134 gpd.Collection 23,292,507 Total $48,010,131 OK Page 14 of 18 City of San Luis Obispo - Wastewater Exhibit S-8 Allowable Wastewater Capacity and Connection Fees Component Buy-in + Upgrade Future Debt Service Total ($/EDU) Full Cost [1] Treatment $1,145 $4,246 $0 $5,391 Collection 2,906 4,002 0 6,908 Debt Service 0 0 (465) (465) Cash Reserves 768 0 0 768 ------------ ------------ ------------ ------------ Net Allowable Capacity and Connection Fee $4,819 $8,248 ($465)$12,602 Fee without Catchment [2] Treatment $1,145 $4,246 $0 $5,391 Collection 2,906 4,002 0 6,908 Less: Catchment (523)(2,557) 0 (3,080) Debt Service 0 0 (465) (465) Cash Reserves 768 0 0 768 ------------ ------------ ------------ ------------ Net Allowable Capacity and Connection Fee $4,296 $5,691 ($465)$9,522 Difference of Full Cost and Without Catchment $523 $2,557 $0 $3,080 Notes: [1] Catchment infrastructure cost included. [2] Catchment infrastructure not included. See Exhibit S-4B. Area Full Cost Capacity and Connection Fee Fee Cost without Catchment Total Catchment Total Fee w/ Catchment Area Area City Wide Fee Total Catchment Total Impact Fee Margarita $12,602 $9,522 $3,830 = $3,830 $13,352 Margarita $3,755 $2,764 $2,764 $6,519 Tank Farm 12,602 9,522 3,192 = 3,192 12,714 Tank Farm 3,755 3,655 3,655 7,410 Silver City 12,602 9,522 1,995 434 =2,429 11,951 Silver City 3,755 872 493 =1,365 4,627 Calle Joaquin 12,602 9,522 2,464 434 =2,898 12,421 Calle Joaquin 3,755 1,349 493 =1,842 5,104 Laguna 12,602 9,522 434 = 434 9,957 Laguna 3,755 493 493 4,248 Airport 12,602 9,522 3,180 3,192 =6,372 15,894 Foothill 12,602 9,522 22,319 = 22,319 31,841 Buckley 12,602 9,522 643 = 643 10,165 Current Wastewater Development Impact Fee Plus: Catchment Calculated Wastewater Capacity and Connection Fee Plus: Catchment Page 15 of 18 City of San Luis Obispo - Wastewater Exhibit S-9 Summary of Catchment Calculation Area Wastewater Flow (Gallons Per Day)% Improvement Cost Apportionment Existing Flow 26,529 51%$758,275 Future Flow 25,950 49%741,725 $3,830 Total 52,479 $1,500,000 Existing Flow 411,145 53%$9,793,361 Future Flow 358,204 47%8,532,321 $3,192 Total 769,349 Total Cost $18,325,682 Plus Lag.Total Existing Flow 122,971 85%$1,830,521 Future Flow 21,462 15%319,479 $1,995 $434 $2,429 Total 144,433 $2,150,000 Plus Lag.Total Existing Flow 120,827 56%$2,221,850 Future Flow 96,698 44%1,778,150 $2,464 $434 $2,898 Total 217,525 $4,000,000 Existing Flow 733,688 76%$2,378,019 Future Flow 229,324 24%743,281 $434 Total Flow 963,012 $3,121,300 Airport Catchment Area Plus TF.Total Existing Flow 27,227 30%$646,182 Future Flow 62,521 70%1,483,818 $3,180 $3,192 $6,372 Total Flow 89,748 $2,130,000NOTE: Costs for the Airport Existing Flow 9,648 77%$1,606,979 Future Flow 2,948 23%491,021 $22,319 Total Flow 12,596 $2,098,000 Plus TF Total Existing Flow 0 0%NA Future Flow 165,233 100%NA $793,118 $643 $643 Total 165,233 NA Cost attributed Cost attributed Area to Existing to Future Dev TOTAL Margarita $758,275 $741,725 $1,500,000 Tank Farm 9,793,361 8,532,321 18,325,682 Silver City 1,830,521 319,479 2,150,000 Calle Joaquin 2,221,850 1,778,150 4,000,000 Laguna 2,378,019 743,281 3,121,300 Airport 646,182 1,483,818 2,130,000 Foothill 1,606,979 491,021 2,098,000 Buckley 0 793,118 793,118 Total $19,235,186 $14,882,914 $34,118,100 Foothill Catchment Area Laguna Catchment Area Cost per EDU (134 gallons = 1 EDU) Buckley Catchment Area Tank Farm Catchment Area Margarita Catchment Area Calle Joaquin Catchment Area Silver City Catchment Area Page 16 of 18 City of San Luis Obispo - Wastewater Exhibit S-10 Summary of Wastewater Capcity and Connection Fee Schedule CURRENT WASTEWATER DEVELOPMENT IMPACT FEES AS OF 7/1/2017 Land Use Type EDU*Citywide Margarita Tank Farm Silver City Calle Joaquin Laguna RESIDENTIAL (per unit) Single Family Residential 1.0 $3,830.21 $2,819.50 $3,728,52 $1,392.80 $1,878.64 $503.30 Multi-Family Residential 0.7 2,681.14 1,973.65 2,609.96 974.96 1,315.05 352.31 Mobile Home 0.6 2,298.12 1,691.70 2,237.11 835.68 1,127.18 301.98 Studio Unit (450 s.f. or less)0.3 1,149.06 845.85 1,118.56 417.84 563.59 150.99 NON-RESIDENTIAL Meter Size 5/8" to 3/4"-inch 1.0 $3,830.21 $2,819.50 $3,728.52 $1,392.80 $1,878.64 $503.30 1-inch 1.7 6,511.35 4,793.15 6,338.48 2,367.76 3,193.69 855.61 1-1/2 inch 3.4 13,022.70 9,586.30 12,676.96 4,735.53 6,387.37 1,711.22 2-inch 5.4 20,683.11 15,225.30 20,134.00 7,521.13 10,144.65 2,717.81 3-inch 10.7 40,983.19 30,168.64 39,895.14 14,902.98 20,101.44 5,385.30 4-inch 16.7 63,964.42 47,085.64 62,266.25 23,259.79 31,373.27 8,405.09 6-inch 33.4 127,928.85 94,171.28 124,532.51 46,519.58 62,746.54 16,810.17 * Equivalent dwelling unit CALCULATED CAPACITY AND CONNECTION FEE WITH CATCHMENT AREAS Land Use Type EDU*Citywide Margarita Tank Farm Silver City Calle Joaquin Laguna Airport Foothill Buckley RESIDENTIAL (per unit) Residential (greater than 800 s.f.)1.0 $9,522 $3,830 $3,192 $2,429 $2,898 $434 $6,372 $22,319 $643 Residential (451 s.f. to 800 s.f.)0.7 6,666 2,681 2,234 1,700 2,029 304 4,460 15,623 450 Mobile Home 0.6 5,713 2,298 1,915 1,457 1,739 261 3,823 13,391 386 Studio Unit (450 sf or less)0.3 2,857 1,149 958 729 870 130 1,912 6,696 193 NON-RESIDENTIAL Meter Size 5/8" to 3/4"-inch 1.0 $9,522 $3,830 $3,192 $2,429 $2,898 $434 $6,372 $22,319 $643 1-inch 1.7 16,188 6,511 5,426 4,129 4,927 738 10,833 37,943 1,093 1-1/2 inch 3.4 32,375 13,022 10,852 8,259 9,855 1,477 21,665 75,885 2,187 2-inch 5.4 51,420 20,683 17,236 13,117 15,651 2,345 34,409 120,523 3,473 3-inch 10.7 101,887 40,982 34,153 25,990 31,013 4,647 68,181 238,815 6,882 4-inch 16.7 159,021 63,963 53,304 40,565 48,403 7,253 106,414 372,730 10,741 6-inch 33.4 318,041 127,925 106,608 81,129 96,807 14,506 212,828 745,460 21,483 CALCULATED CAPACITY AND CONNECTION FEE WITHOUT CATCHMENT AREAS Full Cost Land Use Type EDU* Capacity and Connection Fee RESIDENTIAL (per unit) Residential (greater than 800 s.f.)1.0 $12,602 Residential (451 s.f. to 800 s.f.)0.7 8,821 Mobile Home 0.6 7,561 Studio Unit (450 sf or less)0.3 3,781 NON-RESIDENTIAL Meter Size 5/8" to 3/4"-inch 1.0 $12,602 1-inch 1.7 21,423 1-1/2 inch 3.4 42,847 2-inch 5.4 68,051 3-inch 10.7 134,841 4-inch 16.7 210,453 6-inch 33.4 420,907 Additional Catchment Area Charges Capacity and Connection Fee Impact Fee Additional Catchment Area Charges Page 17 of 18 Current Fee Option #3 Option #4 Future Portion of Treatment Project plus Financing Cost Current Fee plus Future Portion of Project plus Financing Cost Existing (Replacement Cost Less Depreciation) plus Future plus Financing Cost Difference between Option #1 and Option #2 Existing Fee - Future Capacity Projects Studies $43,065 $43,065 Design 1,004,844 1,004,844 Construction Infrastructure 4,475,863 4,475,863 Construction Nutrient Removal 11,328,900 11,328,900 Construction management 1,291,942 1,291,942 Unit #3 4,324,359 4,324,359 Unit #4 3,358,717 3,358,717 Total Existing Fee Future Plant $25,827,691 $25,827,691 Existing Fee Future EDUs 6,927 6,927 Existing Fee $/EDU $3,729 $3,729 ($3,729) New Future Plant Treatment [1]$25,821,264 $24,717,624 (190) Collection 0 23,292,507 4,002 Total New Future Plant $25,821,264 $48,010,131 Total New Future EDUs 5,821 5,821 New Future Plant $/EDU $4,436 $8,248 Future Plant $/EDU $3,729 $8,165 $8,248 $83 Existing Plant Treatment $42,138,027 1,145 Collection 106,909,803 2,906 Plus: Cash balances 28,271,258 768 Total Existing Plant $177,319,088 Total EDUs 36,791 Existing Plant $/EDU $4,819 $4,820 Debt Credit ($465)($465) Catchment [3]$19,118,800 $14,882,914 Total Future EDUs 6,927 5,821 Catchment Cost per EDU $2,760 $2,557 ($2,557) Total Future and Existing $/EDU $6,489 $10,721 $12,602 $1,881 Current Fee (ENR 7/1/2017) Option #1 with separate Catchment Option #2 with Separate Catchment Citywide $3,830.21 $8,165 $9,522 See Exhibit S-8 and S-10 Additional Catchment Area Charges Margarita $2,819.50 $3,830 $3,830 See Exhibit S-9 and S-10 Tank Farm 3,728.52 3,192 3,192 See Exhibit S-9 and S-10 Silver City 1,392.80 2,429 2,429 See Exhibit S-9 and S-10 Calle Joaquin 1,878.64 2,898 2,898 See Exhibit S-9 and S-10 Laguna 503.30 434 434 See Exhibit S-9 and S-10 Airport 6,372 6,372 See Exhibit S-9 and S-10 Foothill 22,319 22,319 See Exhibit S-9 and S-10 Buckley 643 643 See Exhibit S-9 and S-10 [1] Option #1 is WRRF 20% of growth related equals $30 million project, plus interest at 2% [2] Future EDUs are net of Vested/ Pending projects [3] Catchment fee currently is in addition to capacity fee and based on usage in specific area. Wastewater Capacity Fee and Connection Fee Page 18 of 18