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ORD 2351ORDINANCE NO. ;J. 3.£ I AN ORDINANCE amending Section 13.36.010 of the Camas Municipal Code by revising the rates for water service THE COUNCIL OF THE CITY OF CAMAS DO ORDAIN AS FOLLOWS: Section I Section 13.86.010 of the Camas Municipal Code is amended to provide as follows: ] 3.860] 0 -Monthly Service Charge and Rate for Water Service Meter Size 20ill 2illl4 2ilili 2illl6 2ilil1 INSIDE CITY 5/8" $ 4.01 $ 5.70 $ 5.70 $ 6.07 $ 6.43 $ 6.43 3/4" 4.02 6.18 6.18 6.58 6.97 6.97 1.0" 4.04 7.62 7.62 8.12 8.60 8.60 1.25" 4.08 8.58 8.58 9.15 9.68 9.68 1.5" 4.10 9.54 9.54 10.17 10.77 10.77 2.0" 4.16 14.83 14.83 15.80 16.73 16.73 3.0" 4.32 53.77 53.77 57.29 60.65 60.65 4.0" 4.53 68.19 68.19 72.65 76.92 76.92 6.0" 5.08 101.84 101.84 108.50 114.88 114.88 8.0" 5.74 140.29 140.29 149.48 158.26 158.26 10.0" 6.50 183.55 183.55 195.57 207.06 207.06 OUTSIDE CITY 5/8" $ 6.03 $ 8.55 $ 8.55 $ 9.11 $ 9.64 $ 9.64 3/4" 6.05 9.27 9.27 9.88 10.46 10.46 1.0" 6.08 11.43 11.43 12.18 12.90 12.90 1.25" 6.12 12.87 12.87 13.72 14.52 14.52 1.5" 6.15 14.32 14.32 15.25 16.15 16.15 2.0" 6.25 22.25 22.25 23.70 25.10 25.10 3.0" 6.48 80.65 80.65 85.93 90.98 90.98 4.0" 6.81 102.28 102.28 108.98 115.38 115.38 6.0" 7.63 152.75 152.75 162.76 172.32 172.32 8.0" 8.61 210.44 210.44 224.22 237.38 237.38 10.0" 9.76 275.53 275.53 293.36 310.59 310.59 In addition to the aforegoing monthly service charge all water used by customers shall be charged at the following rate per hundred cubic feet: VOLUME CHARGE ( $ICCF) INSIDE CITY Residential $ 1.26 $ 1.16 $ 1.20 $ 1.22 $1.24 $ 1.24 Commercial 1.68 1.35 1.40 1.45 1.50 1.50 Industrial 1.08 1.12 1.16 1.20 l.25 1.25 Cemetery 0.56 0.56 0.56 0.56 0.56 0.56 Irrigation 0.76 0.76 0.95 1.10 1.25 1.40 OUTSIDE CITY Residential $ 1.88 $ 1.74 $ 1.80 $ 1.83 $ 1.86 $ 1.86 Commercial 2.51 2.03 2.10 2.18 2.25 2.25 Industrial 1.63 1.68 1.74 1.80 1.88 1.88 Cemetery nla 0.84 0.84 0.84 0.84 0.84 Irrigation 1.14 1.14 1.43 1.65 1.88 2.10 Ordinance No. V?t)/ Page - 2 Section II There shall be no increase in the rates charged for the Camas Cemetery Association and the Fern Prairie Cemetery Association, who shall continue to be billed at the rates effective in 2003. Section III This ordinance shall take force and be in effect January 16, 2004. PASSED by the Council and APPROVED by the Mayor t' F da of December, 2003. SIGNED: c:L...L-:...-~~:..------. Mayor ATTEST:~ AIC~~ I Clerk City of Camas, W A Utility Rate Study Summary Report December 22, 2003 FINANCIAL CONSULTING SOLUTIONS GROUP, INC. I r I I i I ( I FI NANC I A L CONSU LTI NG SO L U TI ONS GROU P, I NC I H ome Office 820 1 -164'" Ave. N E Suite 300 { Redm o nd , WA 98052 Vo ice : 425 .867 .1 80 2 Fax : 425.867.193 7 Inland Empire O ffi ce 528 Lee Boul eva rd Ri c hl and , WA 993 5 2 Vo ice: 50 9.9 4 3 .27 15 Fax : 509 .9 43.27 45 l www.fc sg roup.co m l. December 22, 2003 Mr. Monte Brachmam1 Public Works Director City of Camas 616 NE Fourth Avenue Camas, W A 98607 Subject: Utility Rate Study -Summary of Findings Dear Mr. Brachmatm: Final1cial Consulting Solutions Group, Inc. (FCS Group) is pleased to provide this summary report of the [mdings of the Utility Rate Study performed for the water, sewer, and sanitation utilities. The study addressed system development charges (SDCs) for water and sewer, analysis of the revenue requirements for each utility for a five-year period, and an evaluation of the cost of service and rate structures. The City Council adopted the proposed rates al1d charges sU11lli1arized below on December 8, 2003. The basis for the adopted rates is summarized in the body of this document. The detailed spreadsheets supporting the results have been provided to the City as a separate technical appendix. System Development Charges The adopted SDCs for the water al1d sewer utilities reflect the existing utility facilities as of 12/31102 and the plalllied capital improvements defined in the City's draft Capital Facilities Plan. EQUIVALENT Water Utility METER SIZE METER FACTORS Residential Commercial Industrial Irrigation Cemetery 5/8" 1.0 $ 1,714 $ 1,673 $ 9.987 $ 3,263 $ 1,276 3/4" 1.5 2,317 2,182 13,984 4,790 1,809 1 " 2.5 3,549 3,224 22,004 7 ,871 2,902 1.5" 5 .0 6,539 5,738 41,964 11,676 4,222 2.0" 8.0 10,288 8,917 66,078 15,481 5,543 3.0" 16.0 21,632 18,741 131,729 24,775 8,874 4.0" 25.0 28,198 203,992 50,907 19,104 6 .0" 50.0 54,122 404,375 78,711 29,019 8.0" 80.0 85 ,127 644 ,731 155 ,596 56 ,212 EQUIVALENT METER SIZE METER Sewer Utility FACTORS Residential All All $ 2,349 Commercial 5/8" 1.0 $ 2,349 3/4" 1.5 3,523 1" 2.5 5,872 1.5" 5 .0 11,745 2.0" 8 .0 18,792 3.0" 16.0 37,584 4 .0" 25.0 58,725 6 .0" 50.0 117,449 8.0" 80.0 187 ,919 r f I F I NANC I A L CONSULTING SO L U TI ONS GROU P, I NC r { I r r l J f Home Office 8201 -164'" Ave. N E Suite 300 I Redmond , WA 980 52 Voice : 425.8 6 7.1802 [ Fa x : 42 5 .867.1 937 Inland Empire Office \ 528 Lee Boul eva rd Ri c hland, WA 99352 Vo ice : 509.94 3 .2715 1 Fa x : 509.94 3 .2 745 w w w.fcsgroup.com Summary of Findings December 22,2003 Page 2 Water Rates The adopted water rates phase-in the cost of service results, generating sufficient revenues to finance the planned water capital improvements through 2008, assuming issuance of $9.8 million in revenue bonds. The increases in irrigation rates reflect the peak period demands placed on the system by this class . MONTHLY SERVICE CHARGE VOLUME CHARGE ($/eet) Meter Customer Size 2004 2005 2006 2007 2008 Class 2004 2005 2006 518" $ 5.70 $ 5.70 $ 6.07 $ 6.43 $ 6.43 Residential $ 1.16 $ 1.20 $ 1.22 $ 314" 6.18 6.18 6.58 6.97 6.97 Commercial 1.35 1.40 1.45 1.0" 7.62 7.62 8.12 8.60 8.60 Industrial 1.12 1.16 1.20 Cemetery 0.56 0.56 0.56 Irrigation 0.76 0.95 1.10 ~ 1.25" 8.58 8.58 9.15 9.68 9.68 [i 1.5" 9.54 9.54 10.17 10.77 10.77 Residential $ 1.74 $ 1.80 $ 1.83 $ OJ 2.0" 14.83 14.83 15.80 16.73 16.73 Cl Commercial 2.03 2.10 2.18 en 3.0" 53.77 53.77 57.29 60.65 60.65 ::: 4.0" 68.19 68.19 72.65 76.92 76.92 Industrial 1.68 1.74 1.80 6.0" 101.84 101.84 108.50 114.88 114.88 Cemetery 0.84 0.84 0.84 8.0" 140.29 140.29 149.48 158.26 158.26 Irri.Qation 1.14 1.43 1.65 10.0" 183.55 183.55 195.57 207.06 207.06 5/8" $ 8.55 $ 8.55 $ 9.11 $ 9.64 $ 9.64 314" 9.27 9.27 9.88 10.46 10.46 1.0" 11.43 11.43 12.18 12.90 12.90 > !::: 1.25" 12.87 12.87 13.72 14.52 14.52 u 1.5" 14 .32 14.32 15.25 16.15 16.15 OJ Cl 2.0" 22.25 22.25 23.70 25.10 25.10 ;;; I-3.0" 80.65 80.65 85.93 90.98 90 .98 '" 0 4.0" 102.28 102.28 108.98 115.38 115.38 6.0" 152.75 152.75 162.76 172.32 172.32 8.0" 210.44 210.44 224.22 237.38 237.38 10.0" 275.33 275.33 293.36 310.59 310.59 Sewer Rates 2007 1.24 1.50 1.25 0.56 1.25 1.86 2.25 1.88 0.84 1.88 The sewer rate increases for 2004 were previously adopted by the City Council. The projected rates reflect a simplification to the City'S rate structure and a minor cost of service shift between the residential and non-residential classes. The increases assume that the City issues $4.0 million in revenue bonds in the latter part of the projection period to finance major capital improvements. Residential Customer Class 2004" 2005 2006 2007 2008 INSIDE Monthly Service Charge CITY $ 22.25 $ 22.60 $ 23.05 $ 23.55 $ 24.05 OUTSIDE Monthly Service Charge CITY $ 33.38 $ 33.90 $ 34.58 $ 35.33 $ 36.08 Commercial & Industrial Customer Class 2004" 2005 2006 2007 2008 INSIDE Monthly Service Charge $ 4.65 $ 5.00 $ 5.25 $ 5.50 $ 5.75 CITY Volume Charge ($/cet) 2.15 2.25 2.30 2.35 2.45 OUTSIDE Monthly Service Charge $ 6.98 $ 7.50 $ 7.88 $ 8.25 $ 8.63 CITY Volume Charge ($/cet) 3.23 3.38 3.45 3.53 3.68 • Previously Adopted 2004 Rates 2008 $ 1.24 1.50 1.25 0.56 1.40 $ 1.86 2.25 1.88 0.84 2.10 r 1 f : 1 I r I f I I I [ l I 1 \ \ FINANCIAL CONSULTING SOLUTIONS GROUP, INC H ome Offi ce 820 1 -164'" Ave . NE Sui te 300 Red m o nd , WA 98052 Vo ice : 425 .867.1 802 Fax: 425 .867.1937 Inlan d Emp ire O ffi ce 528 Lee Bo ul evard Ri c hl and, WA 99352 Vo ice: 509.943 .27 1 5 Fax : 509.943 .27 4 5 I www.fcsgrou p.com l Summary of Fil1dings December 22 , 2003 Page 3 Sanitation Rates The sanitation rates implement a required rate increase through selected adjustments to specific rate elements , based on the cost of service results. Note that the Dumpster rate table in the ordinance reflects the figures below minus the rental charges, which are shown separately in the rate ordinance. 1.5 Yard Dumpster 2 Yard Dumpster # of Regular Compacted Emptiesl Week Dumpsters Dumpsters # of Regular Compacted Emptiesl Week Dumpsters Dumpsters 1 $ 78 .70 $ 149.66 1 $ 105.47 $ 194.74 2 149 .66 297 .24 2 194.74 373 .28 3 223.45 444 .81 3 284 .01 551.82 4 297.24 592.39 4 373 .28 730.36 5 371.02 739 .97 5 462.55 908.90 Regular Monthly Service Customer Class Monthly Charge Minican (35 gal EOW ) $ 9.25 1-35 gal Can 14 .12 1-65 gal Can 18 .95 1-95 gal Can 25.70 Stormwater Policy Evaluation In addition to the rate analyses, FCS Group also prepared two issue papers to assist the City in their deliberations on whether to implement a monthly charge for stormwater operations and maintenance. The City Council is currently considering this option, and if the decision is to implement a monthly charge, a separate rate analysis will be undertaken. We appreciate the support and hard work by City of Camas management and staff and hope that we may be of service to the City in the future . If you have any questions , please call me at (425) 867-1802. Very t ruly yours , ~~f!~ Tracey P . Dunlap Principal ~~ Consultant J r City of Camas, WA Utility Rate Study Summary Report December 22, 2003 Prepared by Financial Consulting Solutions Group, Inc. 8201 164th Avenue N.E. -Suite 300 Redmond, W A 98052 (425) 867-1802 I 1 J f I Table of Contents City of Camas Utility Rate Study Summary Report Contents I. Introduction ............................................................................................................................. 1 II. Methodology ............................................................................................................................. 3 A. System Development Charges ....................................................................................... 3 B. Revenue Requirements ................................................................................................... 5 C. Cost of Service and Rate Design .................................................................................... 6 m. Study Findings and Recommendations ............................................................................ 8 A. System Development Charges ....................................................................................... 8 1. Water Utility ............................................................................................................ 8 2. Sewer Utility ......................... ; ................................................................................. 10 B. Water Utility ................................................................................................................. 12 1. Revenue Requirements .......................................................................................... 12 2. Cost of Service and Rate Design ........................................................................... 15 C. Sewer Utility ................................................................................................................ 20 1. Revenue Requirements .......................................................................................... 20 2. Cost of Service and Rate Design .......................................................................... .22 D. Sanitation Utility .......................................................................................................... 25 1. Revenue Requirements .......................................................................................... 25 2. Cost of Service and Rate Design ........................................................................... 26 Stormwater Issue Papers ............................................................................................ Appendix A Detailed Spreadsheets ................................................................ Separate Technical Appendices I City of Camas Utility Rate Study Summary Report I -INTRODUCTION In July 2003, the City of Camas (City) engaged Financial ConSUlting Solutions Group, Inc. (FCS Group) to perfonn a utility rate study for the City's water, sewer, and sanitation utilities. The study included analyses of revenue requirements, cost allocations, customer classification, and system development charges. More specifically, the major objectives established for the study were to: a. b. c. d. Develop equitable and defensible system development charges for the water and sewer utilities to be imposed on new development as a buy-in to the existing utility system and an equitable share of capacity-enhancing, future capital proj ect costs. Develop an analysis and a forecast of utility revenue needs for each utility, projecting revenues and expenditures over a five-year period. Develop cost of service analyses that identify each utility's costs as they relate to various components of system demand. These allocated costs are then distributed among the customer classes based on each class' demands in the water and sewer utilities. Note that the Sanitation utility cost allocations are made based on size and type of container used. Develop a rate schedule that phases-in the differences between the current rates and the calculated 2008 cost of service rates to transition shifts in cost of service between the customer classes. e. Review study findings with Public Works, Finance, and the City Council and document and present findings in clear, understandable terms. In addition to these tasks, FCS Group prepared two issue papers to assist the City Council in their consideration of implementing separate stormwater utility monthly rates. These issue papers, identifying policy and implementation considerations, were presented to the City Council on October 6, 2003 and are included in Appendix A of this report. Working closely with FCS Group, City staff collected data, made policy recommendations, and crosschecked the analyses. FCS Group followed the basic methodology shown in Exhibit I on the following page. The general methodology for each of the study steps is described in detail in Chapter II. The findings and conclusions of the rate study for all three utilities are summarized in Chapter Ill. The City Council adopted the proposed rates and charges summarized in this report on December 8, 2003. The detailed spreadsheets supporting the results have been provided to the City as a separate technical appendix. Prepared by FCS Group, Inc. (425) 867-1802 Page 1 City of Camas Utility Rate Study Summary Report Exhibit 1: Rate Study Methodology DEFINE CAPITAL NEEDS: CIP ~ SDCs ~ CAPITAL ~ CASH 1--RATE FINANCING REVENUE .. EVALUATION REQUIREMENT ~ .... -..... J ~ I DEBT FINANCING ALLOCATE COSTS BY FUNCTION I I I I BASE I PEAK I I CUSTOMER I I I I ALLOCATE COSTS TO CUSTOMER CLASSES I I 1 I I RESIDENTIAL J COMMERCIAL I I INDUSTRIAL I I J L RATE DE.SlGN Prepared by FCS Group, Inc. (425) 867-1802 DEFINE OPERATING COSTS: BUDGET I NON-RATE REVENUES I II FIRE I I I I I OTHER I I Page 2 1 f City of Camas Utility Rate Study Summary Report II -METHODOLOGY A. System Development Charges 1. Overview The term System Development Charge (SDC) (also called "connection charges" or "general facilities charges" as provided for by RCW 35.92.025) refers to the fee or charge imposed on a new customer as a condition of connection to the utility system. Collection of the SDC promotes equity between new and existing customers while providing a source of cash flow to fund capital projects. Equity is served by providing a vehicle for new customers to share in the capital costs incurred to support their addition to the system. To establish equity, an SDC should recover a proportionate share of the existing and future plant-in-service costs from a new customer. In essence, from a fmancial perspective, a new customer should become financially equivalent to an existing customer by paying the SDC. There are several ways to calculate an SDC. The basic formula divides the allocable costs by the customer base. The allocable costs and corresponding customer base can be defined in several different ways, but a basic SDC formula would appear as follows: SYSTEM DEVELOPMENT CHARGE = ___ A_ll_oc_a_hl_e_C_ap,,-i_ta_I..;..C_os_t --- Customer Base The SDC calculation is influenced greatly by the definition of "allocable costs" and "customer base". The choice of the costs the City targets for recovery and the customer base from which they are targeted has a large impact on the resulting SDC. 2. Recommended Approach FCS Group developed SDCs under an average cost basis methodology. Under this method, customers pay for a share of the existing system plus their allocated share of the utility's planned capital projects. Calculating SDCs on an average cost basis incorporates the future capital projects through 2016 listed in the City's Capital Facilities Plan (CFP), with revisions indicated by City staff, except those identified as developer funded (external source) or repair and replacement (assumed to be funded by rates). The future costs are added to the existing costs, with the total divided by all customers served by the facilities (existing and new growth), as expressed below. SDC Existing Cost Basis + Future Cost Basis Current & Future Customer Demands This method recognizes that, in general, the cost of future facilities is higher than that of existing plant and that all facilities include components that serve both existing and future customers. Prepared by FCS Group, Inc. (425) 867-1802 Page 3 I City of Camas Utility Rate Study Summary Report This average cost approach considers the costs of the system as a whole, serving all planned customers. 3. SDC Cost Basis The SDC cost basis is summarized as follows: Existing Facility Costs • • • • Existing Plant-in-Service at original cost, as reported in the City's financial records as of December 31,2002. Deduct contributions-in-aid-of-construction (CIAC) to recognize that these are costs that have not been borne by the ratepayer. CIAC includes developer-donated facilities, and federal and state grants. An adjustment has been made to include the SDC portion of CIAC in the charge basis to recognize that SDCs represent payments made by existing ratepayers as a condition of connection. Add accumulated interest on non-contributed existing plant-in-service based on the age of each asset, as provided for in RCW 35.92.025. Note that the statue limits the period during which interest can be accumulated to a ten year maximum. This calculation does not deduct accumulated depreciation. Future Facilities Costs • Capital improvements costs through 2016 are included based on the City's Capital Facilities Plan. • Execution of the City's CFP for water is contingent on· growth assumptions provided in the 2001 Water System Plan. The number of future connections to the system considered in the SDC includes customer growth from 2003-2027 for the water utility and 2003-2024 for the sewer utility. • Capital projects designated as "Improvements" or "Expansions" have been included in the analysis as future facilities. "Repair and Replacement" projects are assumed to be funded entirely through rates. "Developer Funded" projects are excluded since they represent costs that will not be paid by the utility. The results for each utility are discussed in Chapter III. This recommended approach differs from the City's prior SDC calculation in four major assumptions: • Eliminate Deduction for Debt The deduction of outstanding debt principal in the prior calculation was eliminated to recognize that one of the intended uses of SDC proceeds is to pay debt service on bonds used to fmance capital projects. • Addition of Accumulated Interest RCW 35.92.025, when describing an equitable share of system costs, allows for the inclusion of interest costs on the existing system accumulated for up to ten years at a rate consistent with that which was applicable during the time of construction. Prepared by FCS Group, Inc. (425) 867-1802 Page 4 J t I City of Camas Utility Rate Study Summary Report • Capacity for System Versus by Individual Component The City's current SDC calculation was based on an engineering assessment of available system capacity by component. The recommended approach uses available system capacity based on growth served by projected improvements. • Elimination of B&O Tax Calculation The SDC calculation in the City's 1997 Cost of Service Study includes a 1.829% State B&O tax. The B&O Tax is a tax on gross revenues, not on the transaction itself, and should therefore be paid from utility revenues. In addition to these changes, several structural changes were implemented to simplify the structure and increase consistency between the water and sewer charges. The specific changes are described with the resulting charges in Chapter III. Note that the City does not charge a system development charge for sanitation, which is consistent with general practice, and therefore no SDC is calculated for that utility. B. Revenue Requirements 1. L1pproach The revenue requirements analysis determines the amount of annual revenue that needs to be generated by service rates. In other words, it determines the total revenue required from rates to meet projected utility needs. The requirements incorporate the annual operating budget along with the capital and financial policy needs, including: • Formal and informal planned methods for financing capital improvements; • System development charge levels and use and application policy; • Fiscal policies related to operating reserve levels; • Fiscal policies related to bond coverage and bond ratings. The analysis determines the amount of revenue needed in a given year to meet that year's expected financial obligations. At least two separate conditions must be satisfied for rates to be sufficient: cash needs for that year must be met and the revenue bond coverage requirement must be realized. Each utility's revenue requirement is calculated individually. The cash flow test identifies all the !mown cash requirements for the utility in each year of the study period. Cash requirements include operating and maintenance expenses, debt service, directly funded capital outlays, and any reserve balance adjustments. The total annual cash needs of the utility are then compared to projected cash revenues. Shortfalls are identified and the level of rate increases necessary to offset the shortfall is estimated. The coverage test recognizes the primary cash needs of the enterprise and the need to meet coverage requirements associated with revenue bonds. Coverage over and above the debt service payment is a requirement of revenue bonds and some other long-term debt issuance, and acts as a cushion for the bondholders against poor performance. Coverage is expressed as a multiplier. For example, 1.0 coverage would imply that no additional cushion is required. 1.4 coverage Prepared by FCS Group, Inc. (425) 867-1802 Page 5 1 I 1 I I City of Camas Utility Rate Study Summary Report means revenues must be sufficient to pay operating expenses (excluding depreciation), annual revenue bond debt service, plus an additional 40% of debt service. While the City of Camas' coverage requirement is for the combined utilities, the analysis treats each utility separately to ensure that each service supports its own debt requirements. If a rate revenue deficiency exists under both tests, the analysis adds the greatest deficiency to the forecasted rate revenue. The result, adjusted for taxes, is the total rate revenue requirement for any given year. The analysis uses this rate revenue requirement to indicate annual revenue increases and to drive the cost-of-service analysis. 2. Fiscal Policy Assumptions For general guidance concerning fiscal policies while conducting this study, FCS Group consulted with City staff and referenced the Capital Facilities Plan (Draft) dated June 10, 2003. The key fiscal policy assumptions are summarized below. • • • • • • • Water, sewer, and sanitation are treated as entirely separate utilities for analysis purposes. Separate operating, capital, and bond reserve accounts are modeled for each utility. Minimum operating account balances are set at 60 days of operations and maintenance (O&M) costs. These reserves are typically designed to provide a liquidity "cushion" which can be used to cover significant cash balance fluctuations, such as unanticipated cash operating expenses. Balances in excess of the minimum required amount in the operating reserve are assumed to be transferred to the capital reserve at year's end and become restricted for capital use in subsequent years. Minimum Capital Account balances are set at 2% of utility plant as contingency against unplanned expenditures. Debt service coverage is calculated for each utility separately (including SDCs), even though the actual requirements are for the combined utility fund. Note that the sanitation utility does not have any revenue bond debt. Debt is used to fund capital projects based on need, with the objective of moderating rate impacts of major projects. The City of Camas funds repair and replacement (R&R) as part of the Capital Improvement Plan and therefore, no explicit R&R reserve funding level has been established. C. Cost of Service and Rate Design The cost of service analyses are a two-step process intended to provide the analytical basis for recovering the forecasted revenue requirements from classes of customers according to the demand they place on the system(s). First, capital and O&M costs are allocated to applicable functional categories. Then, based on customer class demand and capacity characteristics, functional costs are distributed to customer classes. The allocation of the operating portion of the revenue requirement was based on an allocation of expenses. In general, functional cost allocation was based on known or assumed cost Prepared by FCS Group, Inc. (425) 867-1802 Page 6 i r 1 City of Camas Utility Rate Study Summary Report "causation". For example, customer billing costs are allocated to the "customer" category. The allocation of the capital portion of the revenue requirement was based on allocation of "plant-in- service" or the capital improvement plan. The allocations for the plant-in-service utilize engineering planning criteria from both the City and industry standards. The functional cost allocation process results in a pool of costs for each functional category. From these cost pools, unit costs are created that fonn the building blocks for designing rate structures that recognize the demands of each customer class to enhance rate equity. Using statistics from the City's utility billing system, relevant planning criteria, and engineering data, the analysis allocates these costs to each customer class. As a result, costs will be recovered from customer classes based on their demand by functional category. If one customer class places a higher proportional demand in one functional category, that customer class should pay a higher portion of that functional category's cost. Rate structures can be generated based on these results and can also be designed to further support policy objectives, such as promoting conservation, increasing rate revenue stability, etc. The results ofthis study element are summarized for each utility in Section m. Prepared by FCS Group, Inc. (425) 867-1802 Page 7 r City of Camas Utility Rate Study Summary Report III -STUDY FINDINGS AND RECOMMENDATIONS A. System Development Charges 1. Water Utility a. Residential The current Residential water SDC is $1,010 for a 5/8" meter, increasing by meter size as shown in Exhibit 2. The increase reflects the City's level of actual and planned capital investment to expand the capacity of the system. The single family and multifamily distinction has been eliminated for consistency with the rate structure. Exhibit 2: Residential Water SDC METER EQUIVALENT RESIDENTIAL SIZE METER Increase FACTORS Current Proposed (Decrease) 5/8" 1.0 $ 1,010 $ 1,714 $ 704 3/4" 1.5 1,515 2,317 802 1" 2.5 2,525 3,549 1,024 1.5" 5.0 5,050 6,539 1,489 2.0" 8.0 8,080 10,288 2,208 3.0" 16.0 16160 21632 5,472 Note on Residential Fire Sprinkler Requirements There was substantial policy discussion regarding whether, for homes requiring a larger meter size for fire sprinkler purposes only, the higher SDC for the larger meter should be charged or the standard meter charge without fire sprinklers should apply. To encourage the use of fire sprinklers, the City Council adopted the following approach: For houses on parcels of less than or equal to 10,000 square feet, no increase in the SDC will be charged when a residential fire sprinkler system is required and the meter only needs to be up-sized for operation of the sprinkler system. The reduction of the increased SDC on lots between 10,001 and 15,000 square feet shall require the approval of the Public Works Director. h. Commercial The current Commercial water SDC is $1,415 for a 5/8" meter, increasing by meter size as shown in Exhibit 3. One of the changes from the City's prior methodology is that the water differentials by meter size are based on a variety of demand factors. For example, meter and service costs are allocated based on the meter and service factors published by the American Water Works Association, while peaking demands are allocated based on meter capacity equivalents. The use of a variety of allocation factors accounts for the decrease in the differential for larger meter sizes. In addition to the proposed changes in amount, the City, Prepared by FCS Group, Inc. (425) 867-1802 Page 8 City of Camas Utility Rate Study Summary Report Commercial, and Residential/Commercial classes have been combined into a single Commercial class. Exhibit 3: Commercial Water SDC METER EQUIVALENT COMMERCIAL SIZE METER Increase FACTORS Current Proposed (Decrease) 5/8" 1.0 $ 1,415 $ 1,673 $ 258 3/4" 1.5 2,123 2,182 59 1" 2.5 3,538 3,224 (314) 1.5" 5.0 7,075 5,738 (1,337) 2.0" 8.0 11,320 8,917 (2,403) 3.0" 16.0 22,640 18,741 (3,899) 4.0" 25.0 35,375 28,198 (7,177) 6.0" 50.0 70,750 54,122 (16,628) 8.0" 80.0 113,200 85,127 (28,073 c. Industrial The current Industrial water SDC is $7,101 for a 5/8" meter, increasing by meter size as shown in Exhibit 4. The substantial increase in SDC charges for all meter sizes is due to the higher fire protection requirements of the industrial class and their high share of base costs. Exhibit 4: Industrial Water SDC METER EQUIVALENT INDUSTRIAL SIZE METER Increase FACTORS Current Proposed (Decrease) 5/8" 1.0 $ 7,101 $ 9,987 $ 2,886 3/4" 1.5 10,652 13,984 3,332 1" 2.5 17,753 22,004 4,251 1.5" 5.0 35,505 41,964 6,459 2.0" 8.0 56,808 66,078 9,270 3.0" 16.0 113,616 131,729 18,113 4.0" 25.0 177,525 203,992 26,467 6.0" 50.0 355,050 404,375 49,325 8.0" 80.0 568,080 644,731 76,651 d. Cemetery and Irrigation Prior to this study, the City did not have SDCs for either Cemetery or Irrigation customers. Based on a desire to encourage water conservation, SDCs for these classes were calculated and adopted. The relatively higher charges for irrigation reflect their disproportionate contribution to peak: period demands. As irrigation users by definition, Cemetery and Irrigation customers do not receive the fire protection component common to the other customer classes. Results are presented below in Exhibit 5. Prepared by FCS Group, Inc. (425) 867-1802 Page 9 City of Camas Utility Rate Study Summary Report 2. Sewer Utility a. Residential Exhibit 5: Cemetery & Irrigation Water SDCs METER EQUIVALENT CEMETERY IRRIGATION SIZE METER FACTORS Proposed Proposed 5/8" 1.0 $ 1,276 $ 3,263 3/4" 1.5 1,809 4,790 1" 2.5 2,902 7,871 1.5" 5.0 4,222 11,676 2.0" 8.0 5,543 15,481 3.0" 16.0 8,874 24,775 4.0" 25.0 19,104 50,907 6.0" 50.0 29,019 78,711 8.0" 80.0 56,212 155,596 The current sewer SDC is $2,034 per single-family residence as shown in Exhibit 6. The increase in SDC can be attributed to the actual and planned capital improvements to the sewer system. The single family and multifamily distinction has been eliminated for consistency with the rate structure. Exhibit 6: Residential Sewer SDC System Development Charges Customer Class Current Proposed Increase (Decrease) Residential $ 2,034 $ 2,349 $ 315 b. Commercial The City's current sewer SDC uses a %" meter as the standard meter size for application of the capacity factors. For consistency with the water SDC and to recognize that there are commercial 5/8"x 3/4" meters, the proposed Commercial sewer SDC structure applies the 5/8"x 3/4" meter size as basis for capacity factors. This results in an increase in the SDC for the larger meter sizes. In addition, the revised charges combine City, Commercial, and Residential/Commercial classes into the Commercial class. Exhibit 7 presents the current and revised sewer SDC for Commercial. Exhibit 7: Commercial Sewer SDC METER Sewer SOC -Commercial SIZE Current Proposed Increase (Decrease) 5/8" $ 2,349 nla 3/4" 2,034 3,523 1,489 1" 3,397 5,872 2,475 1.5" 6,773 11,745 4,972 2.0" 10,841 18,792 7,951 3.0" 21,703 37,584 15,881 4.0" 58,725 nla 6.0" 117,449 nla 8.0" 187,919 nla Prepared by FCS Group, Inc. (425) 867-1802 Page 10 { I r t [ City of Camas Utility Rate Study Summary Report 3. Note that the current ordinance has a separate Commercial II class that applies a cost per constituent characteristic (strength, usage, etc.) for application to unusual industrial requirements. The recommended charges expand the application of the meter-based structure to larger meter sizes and contemplates that unusual customer requirements will be dealt with on a case-by-case basis by the City Public Works Director. Combined Impacts and Comparisons To provide context for evaluating the impacts of the water and sewer SDC changes, Exhibit 8 was created to show the combined charges for common residential and commercial meter sizes. Exhibit 8: Combined SDC impacts Meter Current Proposed % Size Water Sewer TOTAL Water Sewer TOTAL Difference ....I S 5/8" $ 1,010 $ 2,034 $ 3,044 $ 1,714 $ 2,349 $ 4,063 33.47% I-z W c 3/4" 1,515 2,034 3,549 2,317 2,349 4,666 31.47% i3 0: 1" 2,525 2,034 4,559 3,549 2,349 5,898 29.38% 5/8" $ 1,415 $ 2,034 $ 3,449 $ 1,673 $ 2,349 $ 4,022 16.63% 3/4" 2,123 2,034 4,157 2,182 3,523 5,705 37.24% 1" 3,538 3,397 6,935 3,224 5,872 9,096 31.16% ....I S 1.5" 7,075 6,773 13,848 5,738 11,745 17,483 26.25% () 0: w 22,161 :IE 2" 11,320 10,841 8,917 18,792 27,708 25.03% ~ () 3" 22,640 21,703 44,343 18,741 37,584 56,324 27.02% 4" 35,375 33,900 69,275 28,198 58,725 86,923 25.48% 6" 70,750 67,800 138,550 54,122 117,449 171,572 23.83% - 8" 113,200 108,480 221,680 85,127 187,919 273,046 23.17% As further comparison, the water and sewer SDCs of surrounding and/or comparable jurisdictions is provided in Exhibit 9. Prepared by FCS Group, Inc. (425) 867-1802 Page 11 As mentioned in the SDC Methodology in Chapter n, the City does not charge a system development charge for sanitation, which is consistent with general practice, and therefore no SDC is calculated for that utility. The detailed spreadsheets supporting the SDC calculation are contained in Technical Appendix A of the separate Technical Appendix document. B. Water Utility 1. Revenue Requirements a. Assumptions Based on the methodology described in the previous chapter, FCS Group projected Camas's water revenue requirements for the years 2003 through 2008, under the following general assumptions: • Expenditures are based on 2003 estimates, adjusted for mown changes and escalated for future years; salaries and benefits are based on annualized actuals through June and insurance reflects the actual for the year. • Expenditures for 2004-2009 reflect adjustments to recognize changes in timing for major one-time professional services contracts and 2004 budgeted interfund service charges. • Most expenditures have been escalated by general cost inflation (assumed at 3 % annually), with Office & Operating Supplies, Fuel costs, and Public Utility costs escalated by general cost inflation plus growth. • Revenues are based on 2002 actual results, adjusted for growth and adopted rate increases. Rate revenue (before calculated increase) for 2004 is calculated by applying the 2002 rates to projected 2004 water usage by customer class. Growth projections are based on Comprehensive Plan Phase I growth rates by customer class. Prepared by FCS Group, Inc. (425) 867-1802 Page 12 I City of Camas Utility Rate Study Summary Report Wafertech flows are assumed to grow on a linear basis from the 2002 actual of 0.58 mgd to 0.70 mgd (phase I flow) in 2007. • Combined cash balances have been split evenly between the water and sewer utilities. A transfer of $1,000,000 from the operating fund to the capital fund in 2003 was assumed for modeling purposes. After the transfer, the operating fund beginning balance was assumed at $0.35 million; the capital fund beginning balance was $1.58 million. • Capital projects are based on the Capital Facilities Plan, with minor adjustments to smooth impacts. Debt is used to fund capital projects based on need. • Existing debt service has been allocated between water and sewer utilities based on the percentages provided by the City. • To be conservative, projected SDC revenues are based on the current SDC multiplied by additional connections to the system, calculated by customer class. Any additional revenues can be used to reduce proj ected borrowing. b. Capital Funding The City has projected approximately $10.9 million (current dollars) in water capital projects in the next five year period (2004-2008). These capital projects will be primarily financed with existing reserves, system development charges, and revenue bond proceeds. Given the level of planned capital projects and available sources, it is anticipated that the Utility will debt finance to generate proceeds estimated at $9.79 million between 2004 and 2008, as follows: • $2,270,000 in 2004 • $3,610,000 in 2005 • $1,980,000 in 2006 • $1,930,000 in 2007 Exhibit 10 summarizes the projected capital sources and uses for the projection period. Exhibit 10: Summary of Capital Funding WATER UTILITY Summary of Capital Funding 2003 2004 2005 2006 2007 2008 PROJECT COSTS Improvement Upgrades $ 365,409 $ 551,200 $ 1,653,496 $ 1,220,196 $ 392,751 $ 126,532 Expansions 526,000 1,086,800 2,775,656 1,081,838 1,839,222 60,833 Repairs & Replacements 1,075,883 826,800 81,120 84,365 87,739 91,249 TOTAL PROJECT COSTS $ 1,967,292 $ 2,464,800 $ 4,510,272 $ 2,386,399 $ 2,319,713 $ 278,614 SOURCES OF FUNDING Developer Contributions $ 268,000 $ -$ -$ -$ -$ Grants 19,533 System Development Charges 330,350 328,575 328,575 328,575 328,575 353,440 Interfund Loan Proceeds 101,908 101,508 101,108 100,708 77,308 Cash Balances 1,247,501 470,589 New Debt Proceeds 2,270,000 3,610,000 1,~80,OOO 1,930,000 TOTAL SOURCES OF FUNDING $ 1,967,292 $ 2,700,083 $ 4,510,272 $ 2,409,283 $ 2,335,883 $ 353,440 Total New Debt Issued $ -$ 2,522,902 $ 4,043,389 $ 2,217,704 $ 2,161,701 $ Prepared by FCS Group, Inc. (425) 867-1802 Page 13 r i City of Camas Utility Rate Study Summary Report c. Results The water utility's revenue requirements are driven by the cash needs of the utility, and the minimum debt coverage ratio requirement is satisfied under the projected increases. Projected revenues, expenses, and the required level of rate revenue, as well as required overall percentage increase in rates, are summarized in Exhibit 11. Exhibit 11: Water Utility Revenue Requirements Summary of Revenue Requirements 2003 2004 2005 2006 2007 2008 SOURCES Rate Revenues Before Increase $ 2,162,288 $ 2,260,515 $ 2,358,742 $ 2,456,969 $ 2,555,196 $ 2,659,832 Fire Protection (Public & Private) 28,300 28,300 28,300 28,300 28,300 28,300 Interest Earnings 11,911 21,235 50,568 44,553 52,824 60,919 Other Revenues 92,950 94,767 96,584 98,401 100,218 102,154 TOTAL SOURCES $ 2,295,449 $ 2,404,817 $ 2,534,194 $ 2,628,223 $ 2,736,538 $ 2,851,205 USES Functional Taxes $ 116,514 $ 121,455 $ 126,422 $ 131,389 $ 136,356 $ 142,020 Source of Supply 97,219 294,771 102,749 106,125 109,610 113,229 Pumping 280,834 298,304 316,557 335,626 355,542 377,000 Treatment 279,943 345,541 313,659 331,082 349,259 368,773 Transmission & Distribution 281,874 337,302 303,108 314,605 326,516 339,022 Services 109,710 113,115 116,625 120,244 123,975 127,830 Meters 172,729 178,820 185,119 191,634 198,372 205,407 AdministrationllnterfundlCustomer Service 362,420 454,592 409,566 424,771 440,516 457,021 Total Functional Uses $ 1,701,244 $ 2,143,899 $ 1,873,804 $ .1,955,475 $ 2,040,146 $ 2,130,302 Debt Service Existing $ 128,005 $ 131,794 $ 149,127 $ 148,715 $ 149,937 $ 119,037 New 202,444 554,965 748,315 1:136,782 936,782 Total Debt Service $ 128,005 $ 334,238 $ 704,092 $ 897,030 $ 1,086,719 $ 1,055,819 Additions to Reserve $ -m -~ -m 13,425 ~ 13,919 m 14,820 TOTAL USES $ 1,829,249 $ 2,478,137 $ 2,577,897 $ 2,865,930 $ 3,140,783 $ 3,200,941 INCREASE CALCULATION Rate Revenue Including Previous Increases $ 2,162,288 $ 2,260,515 $ 2,439,299 $ 2,540,881 $ 2,815,497 $ 3,102,913 Total Annual Revenue Deficiency' 77,202 166,382 165,350 RATE REVENUE AFTER INCREASES $ 2,162,288 $ 2,337,717 $ 2,439,299 $ 2,707,263 $ 2,980,847 $ 3,102,913 Annual Rate Increase 0.00% 3.42% 0.00% 6.55% 5.87% 0.00% Cumulative Rate Increase 0.00% 3.42% 3.42% 10.19% 16.66% 16.66% 'After Excise Tax adjustment Rate revenues are required to increase moderately in 2004 (3.42%), and more substantially in 2006 (6.55%) and 2007 (5.87%). Increases are required in these particular years to enable the City to keep up with the rise in operating expenses, as well as servicing the debt. The 2004 costs include the following major professional services studies in 2004: • $100,000 for a Watershed Management Assessment in Source of Supply • $95,000 in Water Rights Application/Exploration • $50,000 Vulnerability Study in Admin/General. Prepared by FCS Group, Inc. (425) 867-1802 Page 14 r f I City of Camas Utility Rate Study Summary Report As noted in the assumptions, proj ected consumption for Waftertech Phase One increases from 0.58 mgd in 2002 to 0.70 mgd in 2007 and remains at that level thereafter. If this increase in usage does not materialize, the timing of the capital expenditures would be adjusted accordingly. 2. Cost of Service and Rate Design In conducting the cost of service analysis, FCS Group followed the general methodology described in Chapter II. As a first step, water utility plant and annual expenses were allocated to the following five functional cost categories: • Customer: Estimated costs associated with serving customers regardless of the level of water they use, such as billing and office support, are included in this category. These costs are typically associated with the number of accounts or customers. • Meters & Services: Estimated costs associated with installation, maintenance, and repair of meters and services. These costs are assumed to vary by meter size based on the published "meter and service" ratios. • Base Demand: Estimated costs associated with meeting a constant, or average, annual rate of use. • Peak Demand: Estimated costs associated with meeting usage requirements in excess of average are in this category. • Fire Protection: Costs related to providing fire protection requirements in keeping with State law and City ordinance are included in this category. The fire flow requirements vary for each customer class and are established by industry standards and through the City's comprehensive planning process. Results of the functional allocation are summarized in Exhibit 12. Exhibit 12: Water Utility 2002 Projected Functional Cost Allocation Fire Protection: 3.97% Customer Bills: 3.00% $92,890 $70,212 Meters & Services: 18.08% Peak Demand: 35.40% Demand: 39.54% Total 2004 Revenue Requirements: $2,337,717 Prepared by FCS Group, Inc. (425) 867-1802 Page 15 f City of Camas Utility Rate Study Summary Report These functional costs are then allocated to customer classes. The City provided customer- billing data including the number of customers in each class, meter sizes, and billed water usage. Exhibit 13: Water Demand Characteristics Number of Customers (2002) Cemetery Annual Consumption (2002) Irrigation Fire Protection: Required Gallons of Storage Peak Bimonthly Consumption (2002) In allocating the costs to customer classes, several issues have been considered, including: • Water used for irrigation is exempt from state excise tax. • By definition, irrigation and cemetery customers do not require direct fire protection. The table in Exhibit 14 presents the water rate revenue by customer class compared to the current revenue distribution, adjusted by the 3.42% projected revenue increase applied to rates "across- the-board. Exhibit 14: Shifts in Cost-of-Service by Customer Class 2004 Revenue with 2004 Indicated Increasel Across-the-Board Customer Classes Increase Cost of Service (Decrease) Residential $ 1,420,974 $ 1,369,629 -3.61% Commercial 185,700 163,968 -11.70% Industrial 632,312 637,191 0.77% Cemetery 2,096 4,039 92.70% Irrigation 96,635 162,890 68.56% TOTAL $ 2,337,717 $ 2,337,717 0.00% Prepared by FCS Group, Inc. (425) 867-1802 Page 16 r [ ( ( r City of Camas Utility Rate Study Summary Report The shifts between customer classes can be attributed to fire protection, peaking, and meter & service allocations. In particular, recognition of the extreme peaking characteristics of irrigation and cemetery customers. Using the cost of service results as a guideline, the study then evaluated how to implement the required rate increases and move toward the cost of service results. A series of "phasing in" scenarios were evaluated by the City Council and the chosen scenario is summarized below. It is characterized by the following maj or changes from the current structure: • • • • • Increases in service charge by meter size to reflect the larger proportion of costs in the meter & service category. Consistent application of Residential Class designation. Combining the City, Commercial, and Residential/Commercial classes into a single Commercial class, recognizing the similarities in uses. Establishing an outside City cemetery at 1.5 times the inside City rate. Phasing in increases to the irrigation rates. The new rate structure phases in the cost of service rates so that by 2008, each customer class is projected to be paying their cost of service share, with the exception of cemeteries, which Council directed to remain at the 2003 volume rate. Exhibit 15 presents the new rate schedule, a five-year phase-in to cost of service rates, holding the cemetery volume rate constant and not increasing the irrigation rate until 2005. Exhibit 15: Water Rates MONTHLY SERVICE CHARGE Year Meter Size 2003 2004 2005 2006 2007 2008 5/8" $ 4.01 $ 5.70 $ 5.70 $ 6.07 $ 6.43 $ 6.43 3/4" 4.02 6.18 6.18 6.58 6.97 6.97 1.0" 4.04 7.62 7.62 8.12 8.60 8.60 ~ 1.25" 4.08 8.58 8.58 9.15 9.68 9.68 0 1.5" 4.10 9.54 9.54 10.17 10.77 10.77 w 2.0" 4.16 14.83 14.83 15.80 16.73 16.73 c iii 3.0" 4.32 53.77 53.77 57.29 60.65 60.65 ~ 4.0" 4.53 68.19 68.19 72.65 76.92 76.92 6.0" 5.08 101.84 101.84 108.50 114.88 114.88 8.0" 5.74 140.29 140.29 149.48 158.26 158.26 10.0" 6.50 183.55 183.55 195.57 207.06 207.06 5/8" $ 6.03 $ 8.55 $ 8.55 $ 9.11 $ 9.64 $ 9.64 3/4" 6.05 9.27 9.27 9.88 10.46 10.46 1.0" 6.08 11.43 11.43 12.18 12.90 12.90 >-1.25" 6.12 12.87 12.87 13.72 14.52 14.52 l- t) 1.5" 6.15 14.32 14.32 15.25 16.15 16.15 w 2.0" c 6.25 22.25 22.25 23.70 25.10 25.10 iii 3.0" I-6.48 80.65 80.65 85.93 90.98 90.98 :::I 0 4.0" 6.81 102.28 102.28 108.98 115.38 115.38 6.0" 7.63 152.75 152.75 162.76 172.32 172.32 8.0" 8.61 210.44 210.44 224.22 237.38 237.38 10.0" 9.76 275.33 275.33 293.36 310.59 310.59 Prepared by FCS Group, Inc. (425) 867-1802 Page 17 f { City of Camas Utility Rate Study Summary Report Customer Class >-Residential $ I-Commercial U w Industrial c iii Cemetery ~ Irrigation ~ Residential $ (.) Commercial w Industrial c iii I-Cemetery :::I 0 Irrigation Exhibit 15: Water Rates (continued) VOLUME CHARGE ($/ccf) Year 2003 2004 2005 2006 1.26 $ 1.16 $ 1.20 $ 1.22 1.68 1.35 1.40 1.45 1.08 1.12 1.16 1.20 0.56 0.56 0.56 0.56 0.76 0.76 0.95 1.10 1.88 $ 1.74 $ 1.80 $ 1.83 2.51 2.03 2.10 2.18 1.63 1.68 1.74 1.80 nla 0.84 0.84 0.84 1.14 1.14 1.43 1.65 2007 2008 $ 1.24 $ 1.24 1.50 1.50 1.25 1.25 0.56 0.56 1.25 1.40 $ 1.86 $ 1.86 2.25 2.25 1.88 1.88 0.84 0.84 1.88 2.10 The phased-in rate increases are expected to produce the revenue increases presented in Exhibit 16. Note that the phased in increases are projected to generate slightly higher revenue over the 5-year period than the revenue requirements analysis indicated. However, this additional revenue provides a conservative estimate and may not be realized due to potential water conservation that may occur. Exhibit 16: Expected Revenue Increases Revenue Requirement 2004 2005 2006 2007 2008 Increases Calculated Annual 3.42% 0.00% 6.55% 5.87% 0.00% Cumulative 3.42% 3.42% 10.19% 16.66% 16.66% Phase-In Cost of Annual 3.75% 3.58% 3.89% 3.91% 0.68% Service Cumulative 3.75% 7.47% 11.65% 16.02% 16.81% Exhibit 17 on the following page is presented to provide context in evaluating the changes in rate structure on selected sample water bills. The detailed spreadsheets supporting the water revenue requirements and rate calculations are contained in Technical Appendix B of the separate Technical Appendix document. Prepared by FCS Group, Inc. (425) 867-1802 Page 18 t r City of Camas Utility Rate Study Summary Report Exhibit 17: Water Sample Monthly Bills iii .~ CI) E E o o iii .;: .... UI ::s "C .5 >. ... CI) Q) E CI) o INSIDE CITY Meter . Current Rates Size Consumption (2003) Phased-In 2004 Rates 5/8" 5/8" 2.0" 4.0" 5/8" o 5 11.74 15 o 15 30.90 45 o 1,000 1,464.70 2000 o 200 293.50 400 o 50 $ $ 4.01 $ 10.31 18.80 22.91 4.01 $ 29.21 55.92 79.61 $ 4.16 $ 1,084.16 1,586.04 2,164.16 $ 4.53 $ 116.53 168.89 228.53 $ 4.01 $ 42.01 61.19 80.01 5.70 11.30 18.85 22.50 5.70 25.95 47.41 66.45 14.83 1,134.83 1,655.30 2,254.83 68.19 230.19 305.92 392.19 5.70 61.20 89.22 116.70 Prepared by FCS Group, Inc. (425) 867-1802 Difference $ 1.69 0.99 0.05 $ $ 10.67 50.67 69.26 90.67 $ 63.66 113.66 137.03 163.66 $ 1.69 19.19 28.02 36.69 Page 19 I f I f City of Camas Utility Rate Study Summary Report C. Sewer Utility 1. Revenue Requirements a. Assumptions Based on the methodology described in the previous chapter, FCS Group projected Camas's sewer revenue requirements for the years 2003 through 2008, under the following general assumptions: • Expenditures are based on 2003 estimates, adjusted for known changes and escalated for future years; salaries and benefits are based on annualized actuals through June and insurance reflects the actual for the year. • Expenditures for 2004-2009 reflect adjustments to recognize lmown changes and 2004 budgeted interfund service charges. • Assumed addition of a treatment plant operator in 2004, whose salary and benefits total $75,000. • Projected cost of Caustic Soda will increase substantially in 2004; Wafertechwill continue to reimburse the City for incurred Caustic Soda expenses at 45% of the total cost. • Most expenditures have been escalated by general cost inflation (assumed at 3% annually), with Office & Operating Supplies, Fuel costs, and Public Utility costs escalated by general cost inflation plus growth. • Assumes implementation of 2004 rate increase adopted prior to start of study, which results in projected use of cash balances in 2004. • Sewer growth rates are is based on water growth rates, excluding the Wafertech increase described for water. • Combined cash balances have been split evenly between the water and sewer utilities. A transfer of $800,000 from the operating fund to the capital fund was assumed for modeling purposes. After the transfer, the operating fund beginning balance was assumed at $0.55 million; the capital fund beginning balance was $1.38 million. • Capital projects are based on the Capital Facilities Plan, with minor adjustments to smooth impacts. Debt is used to fund capital projects based on need. • Existing debt service has been allocated between water and seWer utilities based on the percentages provided by the City. • To be conservative, projected SDC revenues are based on the current SDC multiplied by additional connections to the system, calculated by customer class. Any additional revenues can be used to reduce proj ected borrowing. b. Capital Funding The City has projected approximately $7.83 million (current dollars) in sewer capital projects in the next five year period (2004-2008). These capital projects will be primarily financed with existing reserves, system development charges, and revenue bond proceeds. Given the level of planned capital projects and available sources, it is anticipated that the Utility will debt fmance to generate proceeds estimated at $3.99 million through 2008: • $1,040,000 in 2007 • $2,950,000 in 2008 Prepared by FCS Group, Inc. (425) 867-1802 Page 20 I I { City of Camas Utility Rate Study Summary Report Exhibit 18 summarizes the projected capital sources and uses for the projection period. Exhibit 18: Summary of Capital Funding SEWER UTILITY Summarv of Caoilal Fundina PROJECT COSTS Improvement Upgrades Expansions Repairs & Replacements TOTAL PROJECT COSTS SOURCES OF FUNDING Developer Contributions Grants c. System Development Charges Interfund Loan Proceeds Cash Balances New Debt Proceeds TOTAL SOURCES OF FUNDING Total New Debt Issued Results $ $ $ $ $ 2003 2004 204,500 $ 193,180 $ 434,333 232,180 615,160 638,833 $ 1,040,520 $ . $ . $ 36,017 589,106 612,600 101,908 101,508 326,412 727,030 $ 1,040,520 $ . $ . $ 2005 2006 2007 2008 · $ 432,645 $ 1,054,043 $ 1,703,314 1,185,449 1,054,043 1,703,314 87,739 91,249 · $ 1,618,094 $ 2,195,825 $ 3,497,877 · $ . $ . $ 589,106 589,106 589,106 589,106 101,108 100,708 77,308 928,281 489,411 1,040,000 2,950,OQO 690,214 $ 1,618,094 $ 2,195,825 $ 3,539,106 · $ . $ 1,164,854 $ 3,304,154 In 1999, Ordinance 2282 adopted a series of annual rate increases for 2000-2004 based on the projected requirements for the sewer utility at that time. pes Group's analysis accounted for the previously adopted 2004 rate while projecting the revenues in 2004-2008. Projected revenues, expenses, and required level of rate revenue, as well as required percentage increases in the rates, are presented in Exhibit 19. Exhibit 19: Sewer Utility Revenue Requirements, 2003-2008 Summary of Revenue Requirements 2003 2004 2005 2006 2007 2008 SOURCES Rate Revenues Before Increase $ 2,503,594 $ 2,745,160 $ 2,855,259 $ 2,965,358 $ 3,075,458 $ 3,185,557 Industrial Contract Sales 42,750 101,250 104,288 107,416 110,639 113,958 Interest Earnings 15,911 12,437 19,901 21,652 22,089 26,604 Other Revenues 68,950 69,639 70301 70,964 71,626 72,288 TOTAL SOURCES $ 2,631,205 $ 2,928,486 $ 3,049,749 $ 3,165,390 $ 3,279,812 $ 3,398,407 USES Taxes $ 94,177 $ 99,875 $ 103,185 $ 106,827 $ 110,448 $ 114,D46 Col/ection 73,734 76,226 78,789 81,438 84,174 87,001 Pressure Collection 138,915 155,019 151,286 157,797 164,560 171,584 Pumping 246,582 257,647 268,763 280,309 292,302 304,759 Treatment 541,419 747,488 774,370 802,187 830,971 8aO,755 Services 500 515 530 546 563 580 AdministrationllnterfundlCustomer Service 366:,420 376219 390,096 404,463 419,339 434,740 Total Functional Uses $ 1,457,748 $ 1,712,989 $ 1,767,020 $ 1,833,567 $ 1,902,357 $ 1,973,466 Debt Service Existing $ 1,347,154 $ 1,339,825 $ 1,338,432 $ 1,334,235 $ 1,337,698 $ 1,338,093 New . . . . 101,55Z 389,629 Total Debt Service $ 1,347,154 $ 1,339,825 $ 1,338,432 $ 1,334,235 $ 1,439,255 $ 1,727,722 Additions to Reserve $ . ~ . ~ 43,762 ~ 10,939 ~ 11308 ~ 11,689 TOTAL USES $ 2,804,902 $ 3,052,814 $ 3,149,213 $ 3,178,742 $ 3,352,920 $ 3,712,876 INCREASE CALCULATION Rate Revenue Including Previous Increases $ 2,503,594 $ 2,745,160 $ 2,855,259 $ 3,072,794 $ 3,186,882 $ 3,300,971 Total Annual Revenue Deficiency· 180,652 129,307 103447 . . 211,647 RATE REVENUE AFTER INCREASES $ 2,684,246 $ 2,874,467 $ 2,958,706 $ 3,072,794 $ 3,186,882 $ 3,512,618 Annual Rate Increase 0.00% 0.00% 3.62% 0.00% 0.00% 6.41% Cumulative Rate Increase 0.00% 0.00% 3.62% 3.62% 3.62% 10.27% "After excise Tax adjustment Prepared by FCS Group, Inc. (425) 867-1802 Page 21 City of Camas Utility Rate Study Summary Report The projected rate increase in 2005 reflects full recognition of the increased costs described earlier. The increase in 2008 is primarily driven by new debt service for major capital projects planned for 2007-2008. 2. Cost of Service and Rate Design FCS Group analyzed the cost of service using the general methodology explained in Chapter n. As a first step, sewer utility plant and annual expenses were allocated to the following functional cost categories: • Customer: Estimated costs associated with serving customers regardless of the level of water they use, such as billing and office support, are included in this category. These costs are typically associated with the number of accounts or customers. • Flow: Estimated costs that are assumed to vary with the volume of sewage processed as measured by water use. • Strength: Estimated costs that are assumed to vary with the organic strength of sewage (the level of pollutants to be removed). Allocation ofthe rate revenue requirement among these functional categories is presented in Exhibit 20. Exhibit 20: Allocation of Rate Revenue Requirement to Functional Categories TSS: 11.67% UUUf'l.-U"'lJIIlt;1 Costs: 14.62% BOD: 14.90% $1,739,928 Total 2004 Revenue Requirements: $2,958,706 At the second stage, these functional costs are distributed to customer classes based on customer class demand and capacity characteristics. The table in Exhibit 21 presents the sewer rate revenue by customer class compared to the current revenue distribution at the adopted 2004 rate Prepared by FCS Group, Inc. (425) 867-1802 Page 22 City of Camas Utility Rate Study Summary Report plus the projected 2005 increase of 3.82% applied to all rate components "across the board". While there is a minor shift away from the residential class, the current rate structure generates revenue similar to the cost of service. Exhibit 21: Shifts in Cost-of-Service by Customer Class 2005 Revenue with 2005 Indicated Across-the-Board Cost of Service Increase/(Decrease) Customer Classes Increase Residential $ 1,779,103 $ 1,745,416 -1.89% Commercial & Industrial 1,179,603 1,213,290 2.86% TOTAL $ 2,958,706 $ 2,958,706 0.00% In evaluating the rates, the Single-family and Multifamily customer classes were combined into a Residential class, reflecting how rates were actually applied, and the City, Commercial, and Residential/Commercial classes were combined into the Commercial class. Residential customers are billed a fixed monthly amount, based on average demand placed on the system by the class. Commercial customers are billed a fixed monthly amount, plus a volume charge based on contributed flow to the system. The 2004 rates were left in place as previously adopted and the cost of service rates are phased in through 2008, resulting in the recommended rates presented in Exhibit 22. Exhibit 22: Sewer Rates Residential Year Customer Class 2003 2004* 2005 2006 2007 2008 INSIDE Monthly Service Charge CITY $ 20.75 $ 22.25 $ 22.60 $ 23.05 $ 23.55 $ 24.05 OUTSIDE Monthly Service Charge CITY $ 31.13 $ 33.38 $ 33.90 $ 34.58 $ 35.33 $ 36.08 Commercial & Industrial Year Customer Class 2003 2004* 2005 2006 2007 2008 INSIDE Monthly Service Charge $ 4.65 $ 4.65 $ 5.00 $ 5.25 $ 5.50 $ 5.75 CITY Volume Charge ($/eef) 2.10 2.15 2.25 2.30 2.35 2.45 OUTSIDE Monthly Service Charge $ 6.98 $ 6.98 $ 7.50 $ 7.88 $ 8.25 $ 8.63 CITY Volume Charge ($/eef) 3.15 3.23 3.38 3.45 3.53 3.68 * Previously Adopted 2004 Rates Prepared by FCS Group, Inc. (425) 867-1802 Page 23 I I I I City of Camas Utility Rate Study Summary Report The phased-in rate increases are expected to produce the revenue increases presented in Exhibit 23. Exhibit 23: Expected Revenue Increases Revenue Requirement Increases 2004 2005 2006 2007 2008 Calculated Annual 0.00% 3.62% 0.00% 0.00% 6.41% Cumulative 0.00% 3.62% 3.62% 3.62% 10.27% Phase-In Cost of Annual 0.00% 2.99% 2.08% 2.17% 2.96% Service Cumulative 0.00% 2.99% 5.14% 7.42% 10.60% The detailed spreadsheets supporting the sewer revenue requirements and rate calculations are contained in Technical Appendix C of the separate Technical Appendix document. Prepared by FCS Group, Inc. (425) 867-1802 Page 24 1 J City of Camas Utility Rate Study Summary Report c. 1. a. h. Sanitation Utility Revenue Requirements Assumptions Based on the methodology described in the previous chapter, FCS Group projected Camas's sanitation revenue requirements for the years 2003 through 2008, under the following general assumptions: • Expenditures are based on 2003 annualized expenditures through June, with the following adjustments: o Recycling expenditures at $14,100 per month, o New truck rental fees added to expenditures at $55,000 per year per truck in the year after the new vehicle was purchased. • Expenditures for 2004-2009 reflect adjustments to recognize known changes and 2004 budgeted interfund service charges. • Most expenditures have been escalated by general cost inflation (assumed at 3 % annually), with Office & Operating Supplies, Interfund Processing Services costs, Customer Billing costs, and Public Utility costs escalated by general cost inflation plus growth. • Increases in contract recycling costs for inflation are assumed to be passed through in the recycling rate each year. • Sanitation customer (revenue) growth is projected at 2.00% per year. • Sanitation capital expenditures, which consist of truck purchases and replacements, are based on the Capital Facilities Plan. Sanitation capital expenditures are funded on a "pay as you go" basis, consistent with City practice. Equipment replacement funds are used for scheduled truck replacements. Capital Funding The City expects that the Sanitation Utility will incur $310,000 (current dollars) in capital costs during the five-year period of the study (2004-2008). The Sanitation Utility plans to fund purchases of capital items exclusively through rate revenue, with replacements funded through the equipment replacement fund. c. Results Projected revenues, expenses, and the required level of rate revenue, as well as the percentage increase in rates, are summarized in Exhibit 24 on the following page. Prepared by FCS Group, Inc. (425) 867-1802 Page 25 City of Camas Utility Rate Study Summary Report Exhibit 24: Sanitation Revenue Requirements, 2003-2008 Summary of Revenue Requirements 2003 2004 2005 2006 SOURCES Rate Revenues Before Increase $ 1,148,020 $ 1,170,980 $ 1,194,399 $ 1,218,287 Recycling Revenues 154,500 159,135 163,909 168,826 Operating Fund Interest Earnings 11,127 7,555 16,755 16,755 Other Revenues 7,400 7,548 7,699 7,853 Use of Reserves 135,479 TOTAL SOURCES $ 1,456,525 $ 1,345,217 $ 1,382,763 $ 1,411,722 USES Disposal $ 420,000 $ 433,000 $ 454,650 $ 477,383 Recycling 208,834 215,338 222,049 228,974 Customer Accounts 95,115 31,441 32,872 34,371 Administration/General 105,717 91,224 93,444 95,722 Refuse Collection 469,996 533,058 541,683 605,582 Total Functional Uses $ 1,299,662 $ 1,304,060 $ 1,344,698 $ 1,442,031 Rate-Funded Capital Improvement Program $ 200,000 $ -$ 118,976 $ - Additions to Reserve $ -$ -$ ~ - TOTAL USES $ 1,499,662 $ 1,304,060 $ 1,463,674 $ 1,442,031 INCREASE CALCULATION Rate Revenue Including Previous Increases $ 1,148,020 $ 1,170,980 $ 1,194,399 $ 1,303,899 Total Annual Revenue Deficiency' 44,747 83,933 RATE REVENUE AFTER INCREASES $ 1,192,767 $ 1,170,980 $ 1,278,332 $ 1,303,899 Annual Rate Increase 0.00% 0.00% 7.03% 0.00% Cumulative Rate Increase 0.00% 0.00% 7.03% 7.03% 'After Excise Tax adjustment 2007 2008 $ 1,242,653 $ 1,267,506 173,891 179,108 18,844 20,502 8,010 8,170 $ 1,443,399 $ 1,475,286 $ 501,252 $ 526,314 236,120 243,494 35,940 37,584 98,060 100,461 614,763 624,235 $ 1,486,135 $ 1,532,088 $ -$ $ -$ $ 1,486,135 $ 1,532,088 $ 1,329,977 $ 1,356,576 $ 1,329,977 $ 1,356,576 0.00% 0.00% 7.03% 7.03% The 2005 increase of 7.03% coincides with the planned purchase of a new Refuse Truck occurs in 2005. Increases in contract recycling costs for inflation are assumed to be passed through in the recycling rate each year automatically and are not reflected in the rate increase percentage. No debt is issued, as capital items are funded through rates or equipment replacement reserves. 2. Cost of Service and Rate Design In conducting the cost of service analysis, PCS. Group followed the general methodology described in Chapter II. As a first step, the annual sanitation expenses were allocated to the following functional cost categories: • Customer Costs: Costs associated with providing service to customers regardless of demand on the system (billing, office support, etc.) • Disposal: Costs associated with disposing of waste. Varies based on average weight of each size of container: 35-gal: 301bs. 1.5 yard: 3001bs. 65-gal: 60 lbs. 2 yard: 400 lbs 95-gal: 90 lbs. Prepared by FCS Group, Inc. (425) 867-1802 Page 26 J r 1 City of Camas Utility Rate Study Summary Report • Pickup: Costs associated with emptying each container into the garbage truck and transporting. Amount of time varies based on size of container: 35-,65-, and 95-gallon container set at 30 seconds/container 1.5 and 2 yard dumpsters set at 125 seconds/container Results of the functional allocation are presented in Exhibit 25. Exhibit 25: Allocation of Rate Revenue Requirement to Functional Categories Collection: 48.96% $573,332 Customer: 11.27% $131,933 Disposal: 39.77% $465,715 Total 2004 Revenue Requirements: $1,170,980 These functional costs are then allocated to customer classes. The City provided customer data including the number of customers in each class and number oftimes the can or container was picked up per week. The cost of service results indicated shifts in costs due to different pounds per can and pickUp time assumptions versus prior study (June 1992) due to the technology change the City implemented in the mid 1990's. These changes results in: • Shrinking of the differentials based on can size, and • Shifts between 1.5 and 2 yd services. The cost-of-service shifts are phased in by holding decreasing elements constant and raising the increasing elements in 2004. In addition, the 20% surcharge ori carry-out containers is eliminated from the rate schedule since it has not been applied in practice. Prepared by FCS Group, Inc. (425) 867-1802 Page 27 1 } City of Camas Utility Rate Study Summary Report Exhibit 26 presents the new sanitation rate structure. Note that the Dumpster rate table in the ordinance reflects the figures below minus the rental charges, which are shown separately in the rate ordinance. 1 Exhibit 26: Sanitation Rates Regular Dumpsters Compacted Dumpsters #of Current Proposed Rates (2004) Current vs. COS #of Current Proposed Rates (2004) Current vs. COS Empties! Rates Emptlesl Rates Across the Cost of j! Week (2003) Difference ($) Difference (%) "' Board Service Across the Cost of j! Week (2003) Difference ($) Difference (%) "' Board Service Q. Q. E 1 $ 78.70 $ 78.70 $ 78.70 $ . 0.00% " E 1 $ 143.05 $ 143.05 $ 149.66 $ 6.61 4.62% " Q Q "E 2 143.05 143.05 149.66 6.61 4.62% "E 2 271.75 271.75 297.24 25.49 9.38% >! 3 207.40 207.40 223.45 16.05 7.74% ~ 4 271.75 271.75 297.24 25.49 9.38% >! 3 400.45 400.45 444.81 44.36 11.08% ~ 4 529.15 529.15 592.39 63.24 11.95% 5 336.10 336.10 371.02 34.92 10.39% 5 657.85 657.85 739.97 82.12 12.48% # of Current Proposed Rates (2004) Current vs. COS #of Current Proposed Rates (2004) Current vs. COS Empties! Rates Empties! Rates Across the Cost of j! Week (2003) Board Service Difference ($) Difference (%) Across the Cost of j! Week (2003) Board Service Difference ($) Difference (%) "' "' Q. Q. E 1 " $ 105.47 $ 105.47 $ 105.47 $ -0.00% E " 1 $ 194.74 $ 194.74 $ 194.74 $ - Q 2 194.74 194.74 194.74 0.00% "E -Q 2 373.28 373.28 373.28 "E - >! 3 284.01 294.01 284.01 -0.00% >! 3 551.82 551.82 551.82 N '" 4 373.28 373.28 373.28 -0.00% 4 730.36 730.36 730.36 - 5 462.55 462.55 462.55 -0.00% 5 908.90 908.90 908.90 Regular Monthly Service Current Proposed Rates (2004) Current vs. COS Customer Class Rates Across the Cost of (2003) Board Service Difference ($) Difference (%) Mlnlcan (35 gal EOW) $ 9.25 $ 9.25 $ 9.25 $ -0.00% 1·35 gal Can 12.20 12.20 14.12 1.92 15.76% 1-65 gal Can 18.95 18.95 18.95 -0.00% 1-95 gal Can 25.70 25.70 25.70 . 0.00% The phased-in rate increases are expected to produce the revenue increases presented in Exhibit 27. Exhibit 27: Expected Revenue Increases Revenue Requirement Increases 2004 2005 2006 2007 2008 Calculated Annual 0.00% 7.03% 0.00% 0.00% 0.00% Cumulative 0.00% 7.03% 7.03% 7.03% 7.03% Phase-In Cost of Annual 7.00% 0.00% 0.00% 0.00% 0.00% Service Cumulative 7.00% 7.00% 7.00% 7.00% 7.00% The detailed spreadsheets supporting the sanitation revenue requirements and rate calculations are contained in Technical Appendix D of the separate Technical Appendix document. 1 Early in the study process, the assumption was made that the rental charges would be eliminated and, as a result, the underlying analysis excluded dumpster rental revenues. The subsequent decision to leave the rental charges in place resulted in the adjustment of the rate tables in the ordinance to deduct the rental charges, which the ordinance shows as a separate item. This adjustment correctly reflects that the revenues generated from rental charges will continue. Prepared by FCS Group, Inc. (425) 867-1802 Page 28 0.00% 0.00% 0.00% 0.00% 0.00% I Appendix A Stormwater Issue Papers r' f r I I I CITY OF CAMAS Special Stormwater Work FINAL DRAFT -September 3,2003 ISSUE PAPER #1 Stormwater Rates: Is It Time in Camas? Is it time to begin to recover all or a portion of ongoing stonnwater operating and perhaps capital costs in a monthly rate? A stormwater system, through the use of ditches, pipes, streams, ponds, and other man-made facilities and natural features, essentially collects and / or directs stormwater runoff in order to minimize its negative impacts. Uncontrolled stormwater runoff causes "increased flooding, stream channel degradation, habitat loss, changes in water temperature, contamination of water resources, and increased erosion and sedimentation."! In 1989, after completion of the Fisher Drainage Basin Financing Plan, the City of Camas adopted a Stormwater Drainage Utility (Camas Municipal Code, Chapter 13.88). At the time, the City funded ongoing stormwater operations and maintenance (0 & M) activities with general tax revenue. It was a recommendation of the Financing Plan that the City continue to utilize general tax revenues for funding operations in the near- term. However, it is also clear that the utility was established in order to allow for a transition to monthly rates as the primary source of such funding. The only funding mechanism adopted as part of the utility formation was the City's Drainage Capital Development Fee. The City still imposes these fees, one-time charges assessed at the time of development, on new development as it occurs within the Fisher Drainage Basin. These charges were initially calculated based on the projected cost of capital construction needed in the basin. They are intended, and perhaps legally required, to be spent only on capital projects. Most existing stormwater utilities in the Northwest recover ongoing 0 & M costs, as well as some capital costs, in monthly (or other applicable periodic) rates. The primary reasons that they do are summarized below, with particular attention paid to the City of Camas' situation. • Dedicated and reliable funding for stormwater. Ongoing stonnwater rates provide a reliable and predictable stream of revenue that is dedicated to the stonnwater management function. In contrast, general tax revenues are subject to re-prioritization on an annual basis. While this has at times been considered desirable as a way of constraining local government spending, in an era of increasing mandatory regulatory requirements [e.g., National Pollutant ] Stormwater Strategies: Community Response to Runoff Pollution, Natural Resources Defense Council, May 1999, pages xi-xii. FINANCIAL CONSULTING SOLUTIONS GROUP, INC. Telephone (425) 867·1802 Page 1 F:\Camas\JP#1-final.dot 1 r 1 i CITY OF CAMAS Special Stormwater Work September 3, 2003 Discharge Elimination System (NPDES) permitting requirements] which necessitate a stable funding source, such an approach may no longer be realistic or practicaL • Equitable cost recovery. The "general tax revenues" that fund the existing program are, it is likely, primarily property tax receipts. Property taxes are based on each property's assessed valuation, a measure that has little if anything to do with the amount of service received by an individual parceL Stormwater monthly rates are typically based on each customer's relative contribution of runoff -an accepted and valid measure of service received by the stormwater program. So, the recovery of stormwater operating costs through ongoing rates can be structured so that those who cause the problem, and consequently receive the service, generally pay proportionately for their impacts. There are existing utilities that, like Camas, have funded operations out of general tax revenues. For example, up until a couple of years ago, the City of Burlington, Washington funded capital out of rates and capital development fees, and operations out of the general fund. There are a number of reasons communities have chosen to pursue such a path. • Perception of a windfall. The Council was concerned at the time that taking costs out of the general fund, recovering them with user fees, and not reducing taxes commensurately, would be looked upon as disingenuous. Further, they wanted the ability to re-prioritize their stonnwater program spending. • New bureaucracy. Often, the perception is that a city is creating a new bureaucracy when it establishes a utility or in this case, a utility rate. ill fact, creation of a funding source does not require addition staffing -only an increase in the level of service provided may require additional full-time equivalents. • Affordability. The affordability issue varies from community to community. Typical single family rates range from $3 per month up to over $12 per month. Commercial and other larger developed properties can incur much higher charges. A $5 monthly per equivalent residential unit (ERU) rate for an acre of developed, impervious, commercial property (assuming one ERU = 2,500 square feet of impervious surface area) would result in a charge of$87 per month. The table on the following page summarizes a sampling of stonnwater monthly rates (per ERU). FINANCIAL CONSULTING SOLUTIONS GROUP, INC. Telephone (425) 867-1802 Page 2 r r I CITY OF CAMAS Special Stormwater Work September 3, 2003 Jurisdiction Clark County Vancouver Battle Ground Gresham, OR Average for 10 Puget Sound Agencies (ran ing from $6.50-$13.65 Monthly RatelERU $2.75 $3.00 $3.23 $6.50 $9.50 Communities that have implemented stonnwater utility rates have often pursued paths that others have learned from, including this final cautionary note: • The trap of under-funding. The temptation is great to start small and implement a low rate to get things started. The problem is, however, that often the expectations of service delivery remain high, even after negotiations have resulted in a "watered down" rate. This disconnect between high expectations and lack of sufficient funding can create negative public opinion -making it more difficult to raise rates in the future and meet those expectations. To be detennined. FINANCIAL CONSULTING SOLUTIONS GROUP, INC. Telephone (425) 867-1802 Page 3 CITY OF CAMAS Special Stormwater Work FINAL DRAFT -September 3, 2003 ISSUE PAPER #2 Implementation of Stonnwater Rates The City of Camas may consider adopting an ongoing stormwater utility rate to fund elements of its stormwater management program. What steps are required to do so, and what policy issues must be resolved as prerequisites to implementation? There are generally three maj or steps in the transition to a stormwater rate for funding all or a portion of the stormwater program: first, development of a policy framework; second, calculation of a supporting rate; and three, implementation and billing. In order to develop a policy framework for the rate, the following key policy issues (at least) must be resolved. • Cost basis. Rates are usually only part of a broader funding strategy that could include sources such as the capital development fees already in place, special fees for the recovery of specific costs like inspection, etc. Rates are most often set to recover those operating and capital costs not met by these other sources. Often, these costs include system maintenance, planning and engineering, public education, water quality, and in some cases, small works capital and debt service. The City could choose to continue to supplement the utility with general tax or other revenues in order to minimize or continue to forego a rate-based funding approach. • Rate basis. What is an appropriate and equitable basis for setting stormwater utility rates? Impervious surface area is the most common approach. Impervious surface is "surface that cannot be penetrated by water such as pavement, rock, or a rooftop and thereby prevents infiltration and generates runoff."l There is a strong and scientifically supportable linkage between increased imperviousness in a watershed and problems such a localized flooding, water quality degradation, and loss of fish habitat. Other potential bases include development density, gross parcel area, and vehicle trip generation (water quality only). The choice of a rate basis must be balanced against practical constraints such as data availability. • Area-specific vs. Citywide rates. Depending on the development patterns and physical characteristics of the City, it may cost ] Stormwater Strategies: Community Response to Runoff Pollution, Natural Resources Defense Council, May 1999, page 262. FINANCIAL CONSULTING SOLUTIONS GROUP, INC. Telephone (425) 867·1802 Page 1 F:\Camas\IP#2-final.dot CITY OF CAMAS Special Stormwater Work • September 3, 2003 considerably more to serve one area of the City than another. Some communities (a small minority) have chosen to aclmowledge these differences by charging rates that vary by basin or other geographical lines of demarcation. The perceived equity of such an approach must be balanced against the philosophical goal of promoting a single community, as well as the additional complexity of the approach. Credits. The City's current approach to funding stormwater operations with general tax revenues effectivelyprec1udes tax-exempt property from paying its fair share for stormwater services. A user fee requires that those served pay proportionately for that service, without regard to tax -exempt status or other factors that do not affect the cost to serve that property. However, some communities choose to offer senior, low-income, or other credits that are not cost-based. Utility customers that provide on-site mitigation may be candidates for a rate credit in some form, although there is no legal requirement to offer one. Such on-site activities may actually reduce costs to the utility. The question for most communities is whether to offer a rate credit for those customers who meet City development requirements or only to those customers who exceed standards -essentially providing facilities that are of more general service to the utility .. • Maintenance of private facilities. The existence of stormwater facilities on private property can create an issue for cities. Private facilities must be maintained to be effective. So, if the property owner retains responsibility for maintenance, then the City must inspect / enforce its standards. Conversely, if the City is allowed to provide maintenance of private facilities, access to the facilities, often through easements, must be obtained. The City's rate policy with regard to such private facilities will depend on the City's objective. If the City wishes to assume responsibility for maintenance of private facilities, then it would be advisable to charge the full rate to customers who maintain their own facilities as an incentive to allow the City to do it. If the City wishes to encourage or allow private maintenance of private facilities, then it might be advisable to devise a partial rate credit in recognition of those efforts. • Streets. The City street system makes up a substantial amount of impervious surface area, generating runoff that requires management. The street system also provides stormwater conveyance and, as sllch, can be thought of as part· of the stormwater system itself. Cities weigh these issues in their decisions whether or not to charge the street fund for the impervious surface area of the streets. This policy choice may also be influenced by the fact that charging its own streets may allow a city to charge county and state roads in its boundaries. Once the City determines its direction on these policy issues, and perhaps others, it is necessary to gather needed cost and customer base FINANCIAL CONSULTING SOLUTIONS GROUP, INC. Telephone (425) 867·1802 Page 2 City of Camas, W A Utility Rate Study Technical Appendices Decem ber 22, 2003 FINANCIAL CONSULTING SOLUTIONS GROUP, INC. Contents Table of Contents City of Camas Utility Rate Study Technical Appendices Sheet Name (at center of each page) I. System Development Charges ..................................................... Technical Appendix A A. Water Utility ................................................................................................... SDC-W A 1-8 B. Sewer Utility ........................................................................................................... SDC 1-6 II. Water Utility Spreadsheets .......................................................... Technical Appendix B A. Input of Data and Assumptions ............................................................................... Input 1-6 B. CIP ............................................................................................................................ CIP 1-2 C. Capital Funding ..................................................................................... Capital Funding 1-2 D. Operating Revenue and Expenditure Forecast.. ..................................................... O&M 1-5 E. Revenue Requirements Analysis ............................................................................ Tests 1-4 F. Revenue Requirements Summary ..................................................................... ReqSum 1-2 G. Functional Allocations ..................................... ; ............................................. Allocation 1-3 H. Customer Class Allocations ............................................................................ CustAlloc 1-7 I. Unit Costs ....................................................................................................... Unit Costs 1-2 J. Rate Design .................................................................................................. Rate Design 1-5 K. Rate Schedule ...................................................................................................... OptBA1t2 1 L. Miscellaneous Supporting Data ................................................................................ 8 pages III. Sewer Utility Spreadsheets ........................................................... Technical Appendix C A. Input of Data and Assumptions ............................................................................... Input 1-6 B. CIP ............................................................................................................................ CIP 1-2 C. Capital Funding ..................................................................................... Capital Funding 1-2 D. Operating Revenue and Expenditure Forecast.. ..................................................... O&M 1-4 E. Revenue Requirements Analysis ............................................................................ Tests 1-4 F. Revenue Requirements Summary ..................................................................... ReqSum 1-2 G. Functional Allocations ................................................................................... Allocation 1-3 H. Customer Class Allocations ............................................................................ CustAlloc 1-6 I. Unit Costs ....................................................................................................... Unit Costs 1-2 J. Rate Design ..................................................................................................... Rate Design 1 K. Rate Schedule ............................................................................................................. Rates 1 L. Miscellaneous Supporting Data ................................................................................ 6 pages Contents Table of Contents (cont'd) City of Camas Utility Rate Study Technical Appendices Sheet Name (at center of each page) IV. Sanitation Utility Spreadsheets .................................................... Technical Appendix D A. Input of Data and Assumptions ............................................................................... Input 1~4 B. CIP ............................................................................................................................ CIP 1-2 C. Capital Funding ..................................................................................... Capital Funding 1-2 D. Operating Revenue and Expenditure Forecast.. ..................................................... O&M 1-2 E. Revenue Requirements Analysis ............................................................................ Tests 1-2 F. Revenue Requirements Summary ......................................................................... ReqSum 1 G. Functional Allocations ................................................................................... Allocation 1-2 H. Unit Costs .......................................................................................................... Unit Costs 1 1. Rate Schedule ............................................................................................................. Rates 1 J. Miscellaneous Supporting Data ................................................................................ 3 pages r Technical Appendix A SDC Spreadsheets File: F:\Camas\(Water 10-28 11-no irr incr.xls)SDC-WA Date: 1211212003 EXISTING COST BASIS Utilitv Planl-in-Service Source of Supply Treatment Transmission & Distribution Storage Pumping Hydrants Meters Services General Plant Construction Work in Progress (CWIP) Total Plant-in-Service LESS: Contributed Capital Treatment Transmission & Distribution Storage Pumping Hydrants Meters Services General Plant Less Total Capital Contributions Net Plant Allocable PLUS: Interest on Plant-in-Service (Max. 10 Years) Source of Supply Treatment Transmission & Distribution Storage Pumping Hydrants Meters Services General Plant Tota/lnterest on Utility-Built Assets Allocable Cost PREPARED BY FCS GROUP, INC (425) 867-1802 $ ~ $ ~ $ $ $ $ City of Camas Water Utility System Development Charges 2002 1,832,492 1,001,238 11,043,761 3,018,573 2,906,640 692,265 191,381 4,066,497 1,216,919 - 25,969,766 -- 6,292,968 -- 642,159 - 3,352,008 - 10,287,135 15,682,631 762,346 474,448 2,362,233 1,033,792 926,295 35,251 121,692 605,670 238,844 6.560,571 22,243,202 Water 10-28 " -no Irr Incr SDC-WA - 12112120032:13 PM Page 1 File: F:\Camas\[Water 10-28 11-no irr incr.xls)SDC-WA Date: 1211212003 FUTURE COST BASIS City of Camas Water Utility System Development Charges Allocation of CIP Cost to Customers New Projects (a) T alai Expansions! Upgrades Source of Supply $ 6,447,000 Treatment 100,000 Transmission & Distrib 4,304,300 Storage 2,833,000 Pumping 1,788,800 Hydrants 5,000 Meters 10,009 Services - General Plant 353,000 Total: $ 15,841,109 (a) CIP 2003-2016 PREPARED BY FCS GROUP, INC (425)867-1802 Developer Donations $ - - 1,923,500 - 700,000 ---- $ 2,623,500 $ $ Net 6,447,000 100,000 2,380,800 2,833,000 1,088,800 5,000 10,009 - 353,000 13,217,609 Water 10-28 II -no Irr Incr SDC-WA ---- 12/12/20032:13 PM Page 2 File: F:\Camas\[Water 10-2811-no irr incr.xlsjSDC-WA Date: 1211212003 COST ALLOCATION Existing Plant-in-5ervice Source of Supply Treatment Transmission & Distribution Storage Pumping Hydrants Meters Services General Plant Total Existing Facility Cost Existing Plant Functional Allocation Future Plant-in-Service Source of Supply Treatment Transmission & Distribution . Storage Pumping Hydrants Meters Services General Plant Net Future Faciiity Cost Future Plant Functional Allocation PREPARED BY FCS GROUP, INC (425) 867-1802 CUSTOMER BILLS $ -$ -- - - - --- $ -$ 0.00% CUSTOMER BILLS $ -$ -- - --- - - $ -$ 0.00% City of Camas Water Utility System Development Charges METERS & BASE SERVICES -$ 1,365,704 $ -776,677 -3,369,328 -1,662,845 -1,815,601 -- 313,073 - 1,320,159 - 250.414 549,195 3,826,180 $ 8,391,383 $ 17.20% 37.73% METERS & BASE SERVICES -$ 3,393,158 $ -52,632 -1,127,747 -1,162.492 -515,747 -- 10,009 -- - 60,722 133,171 70,731 $ 6,384,947 $ 0.54% 48.31% PEAK FIRE PROTECTION 1,229,134 $ - 699,009 - 3,032,395 711,303 1,049,122 1,340,398 1,634,041 383,294 -85,357 - --- 474,674 181479 7,252,743 $ 2,772,897 32.61% 12.47% PEAK FIRE PROTECTION 3,053,842 $ - 47,368 - 1,014,973 238,080 733,439 937,069 464,173 108,880 -5,000 ---- 115,101 44,006 5,428,896 $ 1,333,035 41.07% 10.09% Waler 10-28 II -no irr Incr SDC-WA -- TOTAL $ 2,594,838 1,475,686 7,113,026 4,052,365 3,832,935 85,357 313,073 1,320,159 1.455,762 $ 22,243,202 100.00% TOTAL $ 6,447,000 100,000 2,380,800 2,833,000 1,088,800 5,000 10,009 - 353,000 $ 13,217,609 100.00% - Notes As supply plant. As treatment plant. As transmission & distribution. As storage. As pumping. As hydrants. As meters. As services. As total existing plant. Notes As supply plant. As treatment plant. As transmission & distribution. As storage. As pumping. As hydrants. As meters. As services. As total existing plant. - 12112120032:13 PM Page 3 City of Camas Water Utility System Developme'nt Charges File: F:\Camas\[Water 10-2811-no irr incr.xls]SDC-WA Date: 1211212003 CUSTOMER STATISTICS SUMMARY Customer Class 2002 Existing Future Meiers Meters (2003-2023) Residential 5,257 7,379 Commercial 222 312 Industrial 29 19 Cemetery 1 - Irrigation 119 167 Total: 5,628 7,877 BASE UNIT CAPITAL COST ~-- 1 Total Annualized Winter ConsumDtion I 1,168,0261 1 Existin9 Meter Equivalents (MCE) I 7,3531 I Total Average VolumelMCE (eel) 13.24 one month Allocable Capital Allocable MCE Winter Avg. Vol. Cost 1 MCE (cct) I Existing Plant $ 8,391,383 17,378 13.24 Total Meters 2002 MSEs Future MSEs (2003-2016) 12,636 5,384 7,557 534 436 612 48 180 121 1 14 - 286 266 374 13,505 6,280 8,663 Projected Avg. Cost perecf Vol. Winter Avg. 230,048 $ 36 L Future Plant $ 6,384,947 17,378 __ ~_1~·2i __ 230,048 $ 28 Projected Winter Customer Class Avg. 1 MCE (cet) Residential 8.07 Commercial 9.65 Industrial 111.00 Cemetery 7.85 Irrigation 8.58 Total or Average: 13.24 PREPARED BY FCS GROUP, INC (425) 867-1802 Cost per Winter Average ccf Existing Plant Future Plant $ 36 $ 28 36 28 36 28 36 28 36 28 _$-36 $ 28 Connection Charge per MCE Existing Plant $ 294 $ 352 4,049 286 313 $-483 $ Future Plant TOTAL CHARGE 224 $ 268 3,081 218 238 367 $ ---~- Water 10-28 " -no irr incr SDC-WA 518 620 7,130 504 551 850 -- Total MSEs 2002 MCEs Future MCEs (2003-2016) 12,941 5,745 8,064 1,048 758 1,064 300 356 239 14 25 - 640 469 658 14,942 7,353 10,025 "Industrial figure high due to Wafertech -'"'1 -: -,"' Total MCEs 13,809 1,823 594 25 1,127 17,378 12/12120032:13 PM Page 4 City of Camas Water Utility -- System Development Charges File: F:\Camas\[Water 10-2811-no irr incr.xls)SDC-WA Date: 1211212003 PEAK CAPACITY UNIT CAPITAL COST L-.:....::;:::.:...::.:...:=.:.::..::.L...:.=="'"""'=::...:::::::.l._ ........ ___ =:..:.: ... one month I I Allocable Capital Allocable MCE Winter Avg. Cost Vol.' MCE (ccf) Existing Plant $ 7,252,743 17,378 13.24 Future Plant $ 5.428,896 17,378 13.24 Projected Volume I MCE (cct) Customer Class Winter Average Peak Bi·Monthly Residential 8.07 19.29 Commercial 9.65 15.72 Industrial 111.00 125.34 Cemetery 7.85 16.86 Irrigation 8.58 51.85 Total or Average: 13.24 26.12 METERS & SERVICES UNIT CAPITAL COST Total Meters & Services Costs Total (Existing & Future) MSEs UNIT COST (Cost, MSEs) CUSTOMER UNIT CAPITAL COST Total Customer Costs Total (Existing & Future) Meters UNIT COST (Cost, Meters) PREPARED BY FCS GROUP, INC (425) 667·1602 Existing Plant $ 3,826,180 14,942 $ 256 Existing Plant $ - 13,505 $ - Extra Cap. Use 11.22 6.07 14.35 9.01 43.27 12.88 Future Plant $ 70,731 14,942 $ 5 Future Plant $ - 13,505 $ - Peak Bi·Monthly Extra Capacity Projected Peak Vol. Cost per ccf Vol. I MCE (ccf) Use I MCE (cct) Peak 26.12 12.88 223,835 $ 32 26.12 12.88 223,835 $ 24 Cost per Extra Capacity ccf Connection Charge per M.E. Existing Plant $ 32 $ 32 32 32 32 $ 32 $ TOTAL $ 3,896,910 $ 261 TOTAL $ - $ . Future Plant Existing Plant 24 $ 24 24 24 24 24 $ Water 10-26 11-no lIT Incr SDC-WA 364 197 ·465 292 1,402 417 Future Plant TOTAL CHARGE $ 272 $ 636 147 344 348 813 218 510 1,049 2,452 $ 312 $ 730 12/12120032:13 PM PageS City of Camas Water Utility System Development Charges File: F:\Camas\[Water 10-2811-no irr incr.xls)SDC-WA Date: 1211212003 FIRE UNIT CAPITAL COST I Existing Plant I Future Plant I I Total Fire Costs Fire Flow Customer Class Required (gpm) Residential 1,000 Commercial 1,500 Industrial 5,000 Cemetery - Irri!lation - Total or Average: 1,019 UNIT COST TOTALS BY CLASS Customer Class Residential Commercial Industrial Cemetery Irrigation System-wide Connection Charge PREPARED BY FCS GROUP, INC (425) 867-1802 1$ 2,772,897 I $ 1,333,035 I $ Fire Flow Adj. Existing Equiv. Factor Meters 98.13% 5,159 147.20% 327 490.67% 142 0.00% - 0.00% - 5,628 CUSTOMER METERS & BILLS SERVICES $ -$ 261 $ -261 -261 -261 -261 $ -$ 261 $ TOTAL I 4,105,933 I Adj. Future Meters 7,241 459 96 - - 7,795 BASE 518 620 7,130 504 551 850 Allocated Exist. Allocated Future $ $ $ $ Plant Cost Plant Cost 2,541,782 $ 1,238,265 161,007 78,437 70,108 16,333 - --- 2,772,897 $ 1,333,035 PEAK FIRE PROTECTION 636 $ 299 344 449 813 1,784 510 - 2,452 - 730 $ 304 Water 10-28 " -no Irr incr SDC-WA -, UNIT COST PER METER $ 299 449 1,784 -- $ 304 Total $ 1,714 1,673 i 9,987 1,276 3,263 $ 2,145 I ----""I --, 12112120032:13 PM Page 6 File: F:\Camas\[Water 10-2811-no irr incr.xls)SDC-WA Date: 1211212003 CLASS-SPECIFIC SYSTEM DEVELOPMENT CHARGE SUMMARY METER CUSTOMER CLASS FLOW FACTOR City of Camas Water Utility -- System Development Charges SIZE Residential Commercial Industrial Cemetery Irrigation 5/8" 3/4" 1ft 1.25" 1.5" 2.0" 3.0" 4.0" 6.0" 8.0" 10.0" PREPARED BY FCS GROUP, INC (425)867-1802 1.0 1.5 2.5 3.75 5.0 8.0 16.0 25.0 50.0 80.0 115.0 $ 1,714 $ 1,673 2,317 2,182 3,549 3,224 5,044 4,481 6,539 5,738 10,288 8,917 21,632 18,741 32,801 28,198 63,477 54,122 100,184 85,127 142,921 121,212 $ 9,987 $ 13,984 22,004 31,984 41,964 66,078 131,729 203,992 404,375 644,731 925,059 1,276 $ 3,263 1,809 4,790 2,902 7,871 4,222 11,676 5,543 15,481 8,874 24,775 19,104 50,907 29,019 78,711 56,212 155,596 88,740 247,754 126,602 355,185 Water 10-28 " -no Irr Incr SDC-WA ----, ~ 12112120032:13 PM Page 7 City of Camas Water Utility System Development Charges File: F:\Camas\[Waler 10-2811-no irr Incr.xlslSDC-WA Dale: 1211212003 CITY OF CAMAS WATER SYSTEM DEVELOPMENT CHARGES -COMPARISON TO CURRENT CHARGES EQUIVALENT RESIDENTIAL METER SIZE METER Increase FACTORS Current Proposed (Decrease) 5/8" 1.0 $ 1,010 $ 1,714 $ 704 3/4" 1.5 1,515 2,317 802 1" 2.5 2,525 3,549 1,024 1.5" 5.0 5,050 6,539 1,489 2.0" 8.0 8,080 10,288 2,208 3.0" 16.0 16,160 21,632 5,472 4.0" 25.0 nla 6.0" 50.0 nla 8.0" 80.0 nla EQUIVALENT INDUSTRIAL METER SIZE METER Increase FACTORS Current Proposed (Decrease) 5/8" 1.0 $ 7,101 $ 9,987 $ 2,886 3/4" 1.5 10,652 13,984 3,332 1" 2.5 17,753 22,004 4,251 1.5" 5.0 35,505 41,964 6,459 2.0" 8.0 56,808 66,078 9,270 3.0" 16.0 113,616 131,729 18,113 4.0" 25.0 177,525 203,992 26,467 6.0" 50.0 355,050 404,375 49,325 8.0"-80.0 ___ 56~.Q80 .. 644,731 ____ 76,651 *Irrigatlon & Cemetery Meters do not currently have SOC charges. PREPARED BY FCS GROUP, INC (425) 867-1802 COMMERCIAL Current Proposed $ 1,415 $ 1,673 2,123 2,182 3,538 3,224 7,075 5,738 11,320 8,917 22,640 18,741 35,375 28,198 70,750 54,122 113,200 85127 CEMETERY' IRRIGATION* $ .... Proposed Proposed 1,276 $ 3,263 1,809 4,790 2,902 7,871 4,222 11,676 5,543 15,481 8,874 24,775 19,104 50,907 29,019 78,711 56,212 155,596 Waler 10-2811-no irriner SDC-WA - Increase (Decrease) $ 258 59 (314) (1,337) (2,403) (3,899) (7,177) (16,628) (28073 ----": 12/12120032:13 PM Page 8 File: F:\Camas\[Sewer 10-28.xls]SDC Date: 12/1012003 EXISTING COST BASIS Utility Plant-in-Service Collection Mains Force Mains Pumping Treatment Services Manholes General Plant Construction Work in Progress (CWIP) Total Plant-in-Service LESS: Contributed Ca(lital Collection Mains Force Mains Pumping Treatment Services Manholes General Plant Less Total Capital Contributions Net Plant Allocable PLUS: Interest on Plant-in-Service {Max. 10 Years} Collection Mains Force Mains Pumping Treatment Services Manholes General Plant Total Interest on Utility-Built Assets Allocable Cost (a) Net of Cash Balances PREPARED BY FCS GROUP, INC (425) 867-1802 $ m $ m $ $ $ $ City of Camas Sewer Utility System Development Charges 2002 8,661,892 1,628,204 1,090,605 19,756,670 1,135,694 376,044 343,803 - 32,992,913 1,378,941 1,598,484 - 221,765 709,742 376,044 - 4,284,975 28,707,937 4,901,858 14,741 254,213 3,957,730 52,955 - 40,717 9,222,214 37,930,152 Sewer 10-28 SOC -- 12110120034:36 PM Page 1 File: F:\Camas\[Sewer 10-28.xls]SDC Date: 12/1012003 FUTURE COST BASIS City of Camas Sewer Utility System Development Charges Allocation of CIP Cost to Customers I New Projects (a) Total Expansionsl Collection Mains $ Force Mains Pumping Treatment Services Manholes General Plant Tolal: $ (a) CIP 2003-2016 PREPARED BY FCS GROUP, INC (425) 867-1802 Upgrades 1,745,480 2,239,000 2,465,000 3,784,333 - - 363,500 10,597,313 Developer Donations $ 85,000 672,000 500,000 ---- $ 1,257,000 $ $ Net 1,660,480 1,567,000 1,965,000 3,784,333 -- 363,500 9,340,313 Sewer 10-28 SOC --- 12110120034:36 PM Page 2 I I I I File: F:\Camas\[Sewer 10-28.xlsjSDC Date: 12/1012003 COST ALLOCATION Existing Plant-in-Service Total Existing Facility Cost Existing Plant Functional Allocati0rl. Existing Plant-In-Service Total Future Facility Cost Future Plant Functional Allocation CUSTOMER STATISTICS SUMMARY Customer Class Residential Commercial & Industrial Wafertech Sewer Total: PREPARED BY FCS GROUP, INC (425)867-1802 CUSTOMER $ 1,319,394 $ 3.48% CUSTOMER $ -$ 0.00% 2002 Units 5,365 216 1 5,582 City of Camas Sewer Utility -""-- System Development Charges FLOW BOD 24,905,064 $ 7,574,273 65.66% '-------19.97% FLOW BOD 6,286,672 $ - 67.31% 0.00% Future Units Total Units (2003-2020) 6,189 11,554 249 465 -1 6,438 12,020 TSS $ 4,131,421 ____ 10.89% $ TSS 3,053,641 32.69% 2002 ERUs 5,259 3,144 2,028 10,431 Sewer 10-26 SOC TOTAL Notes $ 37,930,152 As total existing plant. '-----_~O(),OO% "-----.... TOTAL Notes $ 9,340,313 As total future plant. 100.00% Future ERUs Total ERUs (2003-2020) 6,066 11,325 3,627 6,771 -2,028 9,693 20,124 12110120034:36 PM Page 3 File: F:\Camas\[Sewer 10-28.xlsjSDC Date: 1211012003 UNIT COST Per Equivalent Residential Unit Customer Flow BOD TSS Total Facilities Cost ITotal Existing/Future Facilities Cost Unit Cost Percent Allocation $ Allocation Unit of Measure Unit Cost-$ PREPARED BY FCS GROUP, INC (425) 867-1802 189 189 175 225 gpd gpd mgn mgn CUSTOMER $ 1,319,394 CUSTOMER (gpd) 2.79% $ 66 189 $ 0.35 $ $ $ City of Camas Sewer Utility -- System Development Charges FLOW BOD 31,191,735 $ 7,574,273 FLOW BOD (gpd) (Ibs/day) 65.99% 16.02% 1,550 $ 376 189 0.276 8.20 $ 1,363.76 TSS $ 7,185,063 TotalERUs' Charge per ERU $ $ TSS (Ibs/day) 15.20% 357 0.355 1,006.20 Sewer 10-28 SDC $ $ $ TOTAL 47,270,465 20,124 2,349 TOTAL 100.00% 2,349 Per Total Facilities Cost Per Equivalent Unit ---i 12110120034:36 PM Page 4 - City of Camas Sewer Utility - System Development Charges File: F:\Camas\[Sewer 10-28.xls]SDC Date: 1211012003 CLASS-SPECIFIC SYSTEM DEVELOPMENT CHARGE SUMMARY CUSTOMER CLASS Residential $ - PREPARED BY FCS GROUP, INC (425) 867-1802 SOC CUSTOMER CLASS 2,349 Commercial I METER SIZE 5/8" 3/4" 1" 1.5" 2.0" 3.0" 4.0" 6.0" 8.0" EQUIVALENT METER FACTORS 1.00 1.50 2.50 5.00 8.00 16.00 25.00 50.00 80.00 Sewer 10-28 SOC SOC I i $ 2,349 3,523 5,872 11,745 18,792 37,584 58,725 117,449 187,919 --, 12110120034:36 PM PageS File: F:\Camas\[Sewer 10-28.xlsjSDC Date: 1211012003 City of Camas Sewer Utility System Development Charges CITY OF CAMAS SEWER SYSTEM DEVELOPMENT CHARGES -COMPARISON TO CURRENT CHARGES Customer Class Residential Commercial I Meter Size Commercial II Flow Peaking Factol BOD SS PREPARED BY FCS GROUP, INC (425) 867-1802 5/8" 3/4" 1" 1.5" 2.0" 3.0" 4.0" 6.0" 8.0" Units gallons gallons Ibs/day Ibs/day $ System Development Charges Increase Current Proposed (Decrease) 2,034 $ 2,349 $ 315 2,349 nla 2,034 3,523 1,489 3,397 5,872 2,475 6,773 11,745 4,972 10,841 18,792 7,951 21,703 37,584 15,881 58,725 nla 117,449 nla 187,919 nla 1.55 8.55 7.00 1.66 -(1.66) 1,659.00 1,363.76 (295.24) 1,014.00 1,006.20 (7.80) Sewer 10-28 SOC 12110/20034:36 PM Page 6 r r Technical Appendix B Water Utility Spreadsheets PREPARED BY FCS GROUP, INC (425) 867-1802 City of Camas Water Utility Input of Data and Assumptions Economic & Financial Factors 2002 2003 2004 2005 2006 2007 General Cost Inflation 0.00% 0.00% 3.00% 3.00% 3.00% 3.00% 2 Labor Cost Inflation 0.00% 0.00% 3.00% 3.00% 3.00% 3.00% 3 Customer Growth 0.00% 5.01% 4.54% 4.35% 4.16% 4.00% 4 Construction Cost Inflation 0.00% 0.00% 4.00% 4.00% 4.00% 4.00% 5 State Excise Tax 5.03% 5.03% 5.03% 5.03% 5.03% 5.03% 6 State B&O Tax 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 7 No Escalation 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 8 Fund Earnings 2.00% 2.00% 2.00% 4.00% 4.00% 4.00% 9 General tnflation plus Growth 0.00% 5.01% 7.54% 7.35% 7.16% 7.00% Cumulative Customer Growth 0.00% 5.01% 9.78% 14.55% 19.32% 24.09% Accounting Assumptions 2002 2003 2004 2005 2006 424 WATER FUND Beginning Operating Cash Balance [a] $ 344,733 Beginning Capital Cash Balance [b] $ 1,582,370 Restricted Balance for EXisting Bond Reserves [c] $ 250,829 FISCAL POLICY RESTRICTIONS Minimum Working Capital (days of O&M expense) 60 60 60 60 60 Minimum Capital Fund Balance - % of plant assets 0.0% 2.0% 2.0% 2.0% 2.0% REPLACEMENT FUNDING 00 Not Fund Replacement Separate from CIP ... $ -$ -$ $ $ -$ RESERVE UTILIZATION Use of Cash Reserves to Meet Annual Obligations $ -$ -$ -$ -$ $ EXTERNAL FUNDING Annual Amount of Interfund Assistance $ $ $ $ $ $ Annual Repayment of Interfund Loans $ $ $ $ $ $ [a] 2003 Beginning balance is combined waterlsewer operating balances divided by 2 from City 2002 financial statement, less $1,000,000 moved to Capital [b] 2003 beginning balance is half the amount shown on the City 2002 financial statement worksheet for ending balances, plus $1,000,000 from Operating [c] 2003 Beginning balance is half of the combined waterlsewer restricted bond reserve, $501,658, from the balance sheet as of December 31,2002 Water 10-28 If. ~o irr incr Input 2007 60 2.0% -$ $ $ $ 2008 3.00% 3.00% 4.10% 4.00% 5.03% 1.50% 0.00% 4.00% 7.10% 29.18% 2008 60 2.0% 1211212003 2:27 PM Page 1 PREPARED BY FCS GROUP, INC (425) 867-1802 Capital Financing Assumptions GRANTS Proceeds Anticipaled SYSTEM DEVELOPMENT REVENUES System Development Charges REVENUE BONDS Term (years) Interest Cost Issuance Cost CERBLOAN Term (years) Interest Cost Issuance Cost PWTF LOANS Term (years) Interest Cost Existing Debt Service -Revenue Bonds TOTAL REVENUE BONDS Annual Interest Payment Annual Principal Payment Total Annual Payment Existing Debt Service -CERB Loan TOTAL CERB LOAN Annual Interest Payment Annual Principal Payment Total Annual Payment Existin~Debt Service -Other Loans TOTAL OTHER LOANS Annual Interest Payment Annual Principal Payment Total Annual Payment City of Camas Water Utility Input of Data and Assumptions $ $ $ $ $ $ $ $ 2002 2003 -$ 19,533 $ 471,194 $ 330,350 $ 20 20 5.00% 5.00% 2.00% 2.00% 20 20 4.00% 4.00% 2.00% 2.00% 20 20 2.00% 2.00% 2002 2003 31,378 $ 29,890 $ 30654 39353 62,032 $ 69,243 $ 2002 2003 33,716 $ 32,251 $ 25,045 26,511 58,761 $ 58,762 $ 2002 2003 $ $ -$ -$ Water 10-28 II -no irr incr Input 2004 2005 $ - 328,575 $ 328,575 20 20 5.00% 6.00% 2.00% 2.00% 20 20 4.00% 5.00% 2.00% 2.00% 20 20 2.00% 2.00% 2004 2005 28,102 $ 25,846 44931 64,520 73,033 $ 90,366 2004 2005 30,700 $ 29,058 28,061 29,703 58,761 $ 58,761 2004 2005 $ $ 2006 $ $ $ 328,575 $ 20 6.00% 2.00% 20 5.00% 2.00% 20 2.00% 2006 $ 23,183 $ 66770 $ 89,953 $ 2006 $ 27,321 $ 31,441 $ 58,762 $ 2006 $ $ $ $ 2007 -$ 328,575 $ 20 6.00%, 2.00% 20 5.00% 2.00% 20 2.00% 2007 20,382 $ 70794 91,176 $ 2007 25,481 $ 33,280 58,761 $ 2007 $ -$ 2008 353,440 20 6.00% 2.00% 20 5.00% 2.00% 20 2.00% 2008 18,058 42,218 60,276 2008 23,534 35,227 58,761 2008 12/12/2003 2:27 PM Page 2 PREPARED BY FCS GROUP, INC (425) B67-1B02 -,-, City of Camas Water Utility -- Input of Data and Assumptions 424 Budget-Revenue REVENUES Water Sales $ Fire Proteclion (Public & Private) Hookup Fees (other Ihan SDCs) Miscellaneous Revenues Interfund Loan Revenue (50% Total; Bal. To Sewer) TOTAl REVENUES $ 424 Budget-Ex~ense WATER FUND 100 TAXES 53 External Taxes & Operational Assessmenls $ [Olher) Tolal Taxes $ 810 SOURCE OF SUPPLY 11 Water S.O.S. -Regular Salaries $ 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 32 Fuel Consumed 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 44 Advertising 45 Operating Rentals and Leases 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases Total Source of Supply $ 2002 2003 Actual Budget 2,059,090 27,493 28,300 51,100 40,000 58,156 52,950 103009 101,90B 2,298,848 $ 223,158 $ 2002 2003 Actual Budget 121,333 $ 100,000 121,333 $ 100,000 $ 18,061 $ 18,624 861 2,676 4,960 5,9BB B,533 6,000 12 100 531 1,000 2B,B53 10,332 lB2 15,000 500 259 47,685 35,000 3,027 3,601 2000 116,565 $ 97,219 $ Water 10-28 11-no irr incr Input 2004 2005 .101,508 ·101,10B 101,508 $ 101,108 2004 2005 -$ - 205,000 10,000 205,000 $ 10,000 ~ 2006 100,708 $ 100,708 2006 $ - $ - - 2007 7730B $ 77,308 2007 $ - $ - $ $ $ - 2008 2008 12/1212003 2:27 PM Page 3 PREPARED BY FCS GROUP, INC (425) 867-1802 820 PUMPING 11 Water Pumping -Regular Salaries 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 32 Fuel Consumed 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 47 Public Utility 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases Total Pumping 830 TREATMENT 11 Water Treatment -Regular Salaries 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 32 Fuel Consumed 35 Small Tools and Minor Equipment 36 Supplies -Chemicals 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals and Leases 46 Insurance 47 Public Utility 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases Total Treatment ------ City of Camas Water Utility Input of Data and Assumptions $ $ $ $ 18,261 $ 18,618 1,940 442 5,288 5,374 3,023 2,100 96 15 100 236 9,000 1,000 .200 182,825 197,000 3,705 30,000 2,060 .4,986 15,000 220,375 $ 280,834 $ 18,056 $ 18,618 2,409 5,941 5,329 6,983 71,683 20,000 100 8,763 15,000 62,804 135,000 6,124 10,000 2,973 500 150 1,142 200 37,452 8,245 10,000 6,388 5,000 155 11,000 2,540 4,000 196,611 $ 279,943 $ Water 10-28 " -no irr incr Input -$ - 35,000 10,000 35,000 $ 10,000 - $ -$ $ -$ -$ -$ - 1211212003 2:27 PM Page 4 PREPARED BY FCS GROUP, INC (425) 667·1602 City of Camas Water Utility Input of Data and Assumptions 850 TRANSMISSION/DISTRIBUTION 11 Water Transmission/Distribution· Regular Salaries $ 12 Overtime 21 Personnel Benefits 22 Uniforms and Clothing 31 Office and Operating Supplies 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals.and Leases 47 Public Utility 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases 98 Interfund Repairs & Maintenance Total TransmissionlDistribution $ 860 SERVICES 11 Water Services· Regular Salaries $ 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 41 Professional Services 45 Operating Rentals and Leases 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases Total Services $ 870 METERS 11 Water Meters· Regular Salalies $ 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 35 Small Tools and Minor Equipment 42 Communication 45 Operating Rentals and Leases 48 Repairs & Maintenance Total Meters $ 98,394 $ 83,851 12,561 16,009 27,478 28,514 39,604 45,000 5,275 7,670 10,000 1,278 4,000 1,069 1,000 102 2,500 200 5,000 29,357 42,000 2,274 52,717 42,000 2,000 277,979 $ 281,674 $ 79,647 $ 60,581 71 21,244 22,629 3,068 2,500 391 603 2;350 2996 4,000 110,370 $ 109,710 $ 79,683 $ 112,537 198 21,362 30,993 11,938 20,000 5,621 200 659 9,000 119,461 $ 172,729 $ Water 10·28 II· no iIT incr Input 55,000 10,000 55,000 $ 10,000 . $ . . $ . - $ · $ $ · $ $ · $ · · · $ $ $ -- 1211212003 2:27 PM PageS PREPARED BY FCS GROUP, INC (425) 867-1802 538-100 ADMINISTRATIONIGENERAL (50%) 11 Administration/General -Regular Salalies 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals and Leases 46 Insurance 47 PublicUtilily 48 Repairs & Maintenance 49 Miscellaneous 91 Interfund Professional Services 91A Customer Billing (IF Prof Svcs -Acclg) 95 Interfund Operating Rentals & Leases Total AdminislrationlGeneral 538-170 CUSTOMER SERVICE (50%) 11 AdminlstrationlGeneral -Regular Salalies 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals and Leases 48 Repairs & Maintenance 49 Miscellaneous 91 Interfund Professional Services 95 Interfund Operating Rentals & Leases Total Customer Service TOTAL WATER FUND BUDGET 53430 DEPRECIATION EXPENSE Depreciation Expense [a) raj Depreciation is a non-cash expense. --- City of Camas , Water Utility Input of Data and Assumptions other 50% to Sewer $ 43,909 $ 45,396 322 11,415 10,232 1,243 1,500 1,082 4,200 10,175 1,600 'W$ 5,000 3,554 4,500 661. 500 1,250 1,000 49,427 59 16,627 11,000 203,656 41267 $ 384,645 $ 335,320 $ 279,594 $ 5,000 $ -$ -$ Other 50% to Sewer $ -$ 2,676 1,000 2,517 2,000 5,093 11,000 16,000 194 250 117 100 1,844 1,000 100 1,750 6,000 2,850 4,000 $ 15,388 $ 27,100 $ 16,000 $ -$ -$ $ $ 1,562,727 $ 1,684,730 $ 590,594 $ 35,000 $ $ $ $ 721,145 Enter only the expense for the first year of the analysis; all subsequent years are calculated. Water 10-28 11-no irr incr Input 1211212003 2:27 PM Page 6 Cost in Yeer: ~ Improvement Projects (Upgrades & Expansions) Rank I Function I Current Cost I Year I Description ~ 11 ~ ~ M g ffl IT ffl ffl ~ ~ ~ ~ ~ ~ ~ V U ~ ~ ~ n ~ M ~ $ u $ ~ ~ M ~ ~ M ~ ~ ":.::~."f~;~~ '28;060 ·:·,·'io:boo . , ~;ooii -j.:. ::::~~~ "12~;ii06 ,',i~,tiQP . :. "~26a~o&. I 's:bao 5,000' 'S,OO(t ... : .. : ::~~~.~?? "'" c20,OO~ ,.'(.~~~~~ : $0;000 , 50:000 :~~~;o#o 210:090 . " .. aOfj;poo· " ·~t~;boo 67,000 500,000 600,000 1,004,500 1,923,500 123,000 2003 2003 2003 2003 2003 2003 2003 2003 ~03 2004 2004 2004 2004 2004 WeR Meter Upgrades 3/4 Ton UUJityTruck Gas to liquid Chlorine Conversions, WeDs 5.7,1 lacamas Shores PRVs lower Prune Hm PumP. UpsizelMeters D-4 PRV 260 Zone Upper Prune HOI Reservoir and Pump Sisiion T -5 Gregg Booster T -5 Gregg Boosler West Prune. HiD Resefvoir Sile Appraisal H~rant Storz Adapters Shoring Equipment Landscape Improvements Booster Station Meter InslaDatlon 2004 Gas 10 Liquid Chlorine Conversions, Wells 5,7'1 2004 Fnler Planl Lab Expansion 2004 Chlor PlMt Tefemeby 2004 Upper Prune HIt ReservOir and Pump Station 2004 C-4lnigatlon Weather Stalion 2004 SR..fJ Waler Right Purchase 2004 Oak ParkISW Camas Well FIeld Expansion 2005 0..8 Main on Klickitat 2005 Source Development 2005 SR-8 West Well Deveiopment 2005 T~718"WashougalCrOssing 2005 SR~12 wen #4 GWI 2006 0-10 8" Main NW Sierra 65,000 2007 T...a New Pump lacarnas Booster 500,000 2007 SR-11 Weier RIght Development 1,342,900 2007 T-220"MainlacamesBooster 54,000 2008 0-7 Booster Sl on Couch 100,000 2008 Waler Plan Update 349,500 2009 B-3 12" Main West Side Res 2,500,000 2009 S~2 West Side Res 400,000 2010 D~1112" Main 38th 439,000 2010 D~1112" Main 381h 48B,BOO 2010 T...s Forest Home Booster 494,000 2010 D-6 542 Zone Loop 500,000 2010 T -6 Forest Home Boosler 1.923,500 2006 SR-12Weflfl4GWI $ 15,841,109 Total Improvement Projects PREPARED BY FCS GROUP, INC. (425) B87-1 B02 City of Camas Water Utility ---- Capital Improvement Program Life in Years I % Upgrade T % Expansionl Specific Funding Source 20 50 80 BO 50 BO 50 50 50 20 50 50 10 BO 50 50 80 00 00 80 W 00 ~ o 80 50 5 80 80 80 80 80 80 80 50 100% 0% 100% 100% 20% 100% 50% ~% ~% 0% 100% 100% 0% 0% 100% 0% 100% 50% 0% 0% 50% 100% 100% 0% 0% 50% 100% 0% 0% 25% 100% 50% 0% 0% 0% 0% 100% ~% 100% 50% 100% 0% 100% 100% 1000/. 100% 0% 100% 0% 0% BO% 0% 50% 75% 75% 100% 0% 0% 100% 100% 0% 100% 0% 50% 100% 100% 50% 0% 0% 100% 100% 50% 0% 100% 100% 75% 0% 50% 100% 100% 100% 100% 0% 75% 0% 50% 0% 100% 0% 0% 0% 0% $ 5,060,934 510,780,175 CAl.ClILAlB)RJNOING CAL.CUlAnDRlNDING CAl.OJlA1S)RJNDING CAlCUlATED RINOING <ALCUlAlED FUNOING CAlCULAlED RJNDING CAUllLATED RlNDING CALCULATED FUNDING DEVB.OPBl-RJNDED CAlCUlATED RJNDlNG CALCULATED fUNDING CAl..aJLATEDRlNDING CAUllLATED RJNDmG CALCUlAlmRJNDJNG CALCULA"Tm FUNDING CALCULATED RJNOING CAlCULATED FUNDlNG CALCUlATED FUNDING CAlCULATED RJNDtNG CALCULATED FUNDlNG CAlOJLAlED FUNDING CALOJLATED RJNDlNG CAlQILAlB) RJNDlNG CALCUlA"Tm RJNDING CAl.OJtATED RJNDlNG CALCIllAlEDRJNDlNG CAlCIJlIilB)RJNDlNG CALall..ATEDRJNDING CAlCIlUlED RJNDING CAlCUlATED RJNDING CAlCIJlIilB)RJNDING CALaJlATED RJNDING CAlCIJlIilB)RJNDING CAUlMTED RJNDING CAl.CUtATEDRJNOING DEVaOI'E!l"""'" CAl..CI.It.UEDRJNDING CALCUlJiTa>RJNDING DEVa.OPER...f\JHDED CAl..a.ll..ATEDfUNDlNG CALCULATED RJNDlNG CALCULATED FUNDING CALCULATm RJNDING CAlCULAl!D RlNDlNG CALCULAlB) RJNDlNG CALCIJl.mD RJNDlNG ,!.I$ .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Water 10-2811· no Irt /net CIP TOTAL FORECASTED PROJECT COSTS 2002 2003 10,009 28,000 30,000 35,000 40,000 84,400 12B,Ooo 26B,OOO 268,000 2004 5,200 5,200 5,200 10,400 20,800 20,800 52,000 52,000 20B,OOO 21B,400 312,000 728,000 - $ 891,409 $ 1,638,000 2005 72,467 540,800 648,960 l,OBB,~7 2,OBO,458 2006 13B,~B 2,163,676 2001 76,041 584,929 1,571,003 4,429,152 $ 2,302,034 5 2,231,973 2008 65,699 121,665 187,365 -., 2009 442,229 3,163,298 3,605,527 TOTAL 10,009 28,000 30,000 35,000 40,000 84,400 128,000 268,000 268,000 5,200 5,200 5,200 10,400 20,800 20,800 52,000 52,000 206,000 218,400 312,000 728,000 72,~7 540,800 648,960 1,086,467 2,080,458 13B.358 78,041 584,929 1,571,003 65,699 121,1365 442,229 3,163,298 2,163,676 15,285,459 1211212003 2:27 PM Page 1 Repair and Replacement Prolects Rank I Function I Currant Cost I Vear I Description ~ 11 12 ,. M ~ ~ IT ~ ,. w ~ ~ ~ ~ ~ ~ & ~ ~ ~ ~ ~ ~ M $ , : :~'~~7.~~Qji3 ,',; :;',:jo,cioo' ,g ;~j~t:~~ .::~~~.ooo 2003 2004 2004 2004 2004 WeII#1 and #2 Rep!acemenlWells large Meter Replacements Screen Chamber Fabric Repla:ement (ESA) Miscellaneous Main Replacement PWTF Water/Sewer Replacement :".: ~:~:~~~.~oo 12004 Iwen #1 and #2 Replacemeol Wells 75,000 2005 MisceUaneous Water Main Replacement 75,000 2006 MisceUaneous Water Main Replacement 75.000 2007 Miscellmeous Main Repairs 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000 2,nO,88. S 18.611.992 2008 MisceUaneaus Main Replacement 2009 MisceR .... eous Water Main Reptacement 2010 MisceUaneOU5 Main Replacement 2011 MisceUaneaus Main Replacement 2012 Miscell81eOUs Main Replacement 2013 Miscellaneous Main Repl~enl 2014 Miscellaneous Main Replacement 2015 Miscenaneous Main Repll!lCefT1et1t 2016 Miscellaneous Main Replacement Total Repair & Replacement Projects Total Capital Costs Summa of Cost bv Function· UDarades & E Function Description 1 Source of Supply 2 Treatment • Transmission & DlstribuUon 4 Storage 5 Pumping 6 Hydrants 7 Meiers 8 Services • GeneraiPlanl Total Capital Casts PREPARED BY FCS GROUP, INC. (425) 867-1802 City of Camas Water Utility Capital Improvement Program Life in Vears I % Upgrade 1% Expanslonl Specific Funding Source 50 20 10 80 50 50 80 80 80 '80 80 80 ,80 80 80 80 80 80 100% 100% 0% 100% 100% 100% 100% fOO% 100% 100% 100% fOO% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 0% 0% 100% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% CALCULATED FUNClNG CALCULATED RlNDlNG CAl..aJLATED FUNDING CALCUlATED FUNDING CALCULATED FUNDING CALCULATED RJNDING CALCULATED FUNDING CALCULATED FUNDING CALCIJ1A'm)RlNDING CAlOILATEDFUNDlNG CALCUlATED FUNDING CAlCULATED RJNDlNG CAl..CJl.ATED RlNDlNG CALCUlATED FUNDlNG CALaJl.A1EO RJNDING CAl..CUI..ATEDFUNDING CALCULATED FUNDING CAl..CU!AlEO RJNDJNG CALCULATED RJNDING CALClllAlEO fUNDJNG CALCULATED FUHOING CALCUlA""_ CALClJUOm FIJN_ CAI.OJI.ATED FUNDING CAlCULATED FUNDING CAlCULATED FUNDING CAl.OJLATED FUNDING CAlCULATED RJNDlNG CALCULAlEORlNDING CAI.OILAlEOFUNDlNG CAL.CUUm:D FUNDING . c-ALCtJLATED RmDlNG CAlCULATED FUNOlNG CAlCULATED FUNOlNG ~II$ • • • • • ... • • • • • • • • • • • • • • • 2002 2003 $ 1,075,883 $ 1.075.883 --. 2004 10.400 10,400 134.160 203,840 468.000 826.800 ----- TOTAl FORECASTED PROJECT COSTS 2005 2006 2007 2008 2009 81.120 84,365 87,739 91,249 94.899 81,120 84,365 87.739 91.249 94,899 _ $ 1,9&7,,292 $ 2,464.800 $ 4,510,,272 $ 2,386,399 $ 2,319,113 $ 278,614 $ 3.700,425 mansions TolaiCosl $ 6.447.000 100,000 4,304.300 2.833,000 1.788.800 5,000 10.009 353,000 $ 15.841.109 Summary of Cost by FUndion and Year· Upgrades & expansions Function Description Source of Supply Treatmenf Transmission & Dislnbulian S10rage Pumping Hydrants Me1e .. Se1vIces General Plant Water f()"28 II-no Irrlncr CIP 2002 ~ 30,000 84,400 128.000 811.000 10,009 ~ $ 1,040,000 72.800 213,200 72,800 5,200 28,000 234,000 891.409 $ 1.638.000 ~ 2006 3,270.218 $ 2,163,676 = 584.929 1.158,934 138,358 1.571,003 76,041 4,,429.152 $ 2,302.034 $ 2,,231,913 2008 65,699 121,665 187,365 ~ 442,22" 3.163,298 3.605,527 TOTAL 1,075.883 10,400 10,400 134,160 203,840 468,000 81,120 84,365 87.739 91.249 94,899 2.342.055 $ 17,627,514 TOTAL 7,058,823 102,800 3,394.925 3,504,498 825,540 5,200 10,009 383,665 15,285,459 1211212003 2:27 PM Pege2 PREPARED BY FCS GROUP, INC. (425) 867-1802 Summa!y of Expenditures WATER CAPITAL PROJECTS Improvement Upgrades Expansions Repairs and Replacements TOTAL CAPITAL EXPENDITURES Capital Financing Plan PROJECT-SPECIFIC FUNDING SOURCES Revenue Bonds CERB Loans PWTF Loans Developer Donations Total Project-Specific Funding Unfunded Capital Expenditures OTHER FUNDING SOURCES Grants System Development Charges Interfund Loan Revenue Other Debt Proceeds [Note A] Capital Fund Balance Rates Total General Resources TOTAL CAPITAL RESOURCES Unfunded Capital Expenditures Additions Req. to Meet Contingency Minimum Debt Needed (Enter Below) Make sure above line zeroes NOTE A: OTHER DEBT OPTION Specify debt instrument: Enter amount needed for projects: City of Camas Water Utility Capital Funding Analysis 2002 $ $ 2002 $ $ --.~ $ $ $ $ $ - 2003 2004 2005 $ 365,409 $ 551,200 $ 1,653,496 526,000 1,086,800 2,775,656 1,075,883 826,800 81,120 $ 1,967,292 $ 2,464,800 $ 4,510,272 2003 2004 2005 $ -$ $ - 268,000 $ 268,000 $ $ 1,699,292 2,464,800 4,510,272 19,533 330,350 328,575 328,575 101,908 101,508 101,108 2,270,000 3,610,000 1,247,501 470,589 $ 1,699,292 $ 2,700,083 $ 4,510,272 $ 1,967,292 $ 2,700,083 $ 4,510,272 $ 192,225 $ $ $ 192,225 $ -$ $ -$ 2,270,000 $ 3,610,000 Water 10-28 II -no irr incr Capital Funding 2006 2007 $ 1,220,196 $ 392,751 1,081,838 1,839,222 84,365 87,739 $ 2,386,399 $ 2,319,713 2006 2007 $ -$ - $ $ 2,386,399 2,319,713 328,575 328,575 100,708 77,308 1,980,000 1,930,000 $ 2,409,283 $ 2,335,883 $ 2,409,283 $ 2,335,883 $ $ $ -$ - $ 1,980,000 $ 1,930,000 $ $ $ $ $ $ $ $ 2008 126,532 60,833 91,249 278,614 2008 278,614 353,440 353,440 353,440 12112/2003 1 :57 PM Page 1 PREPARED BY FCS GROUP, INC. (425) 867-1602 New Debt Com[!utations REVENUE BONDS Amount to Fund Issuance Costs Reserve Required Amount of Debt tssue CERBLOANS Amount to Fund Issuance Costs Amount of Debt Issue PWTFLOANS Amount to Fund Debt Service Summa~ EXISTING DEBT SERVICE Annual Interest Payments Annual Principal Payments Total Debt Service Payments Revenue Bond Payments Only NEW DEBT SERVICE Annual Interest Payments Annual Principal Payments Total Debt Service Payments Revenue Bond Payments Only TOTAL DEBT SERVICE PAYMENTS Total Interest Payments Total Principal Payments Total Revenue Bond Payments Only $ $ $ $ $ $ $ $ $ $ - City of Camas Water Utility Capital Funding Analysis 2002 $ -$ $ -$ -$ 2002 65,094 $ 55699 120,793 $ 62,032 $ $ 120,793 $ 65,094 55,699 62,032 2003 2004 $ 2,270,000 50,458 202444 -$ 2,522,902 $ $ -$ - 2003 2004 62,141 $ 58,802 65864 72992 128,005 $ 131,794 69,243 73,033 -$ 126,145 76,299 -$ 202,444 202,444 128,005 $ 334,238 62,141 184,947 65,864 149,291 69,243 275,477 Water 10-28 11-no irr incr Capital Funding 2005 $ 3,610,000 80,868 352521 $ 4,043,389 $ $ $ - 2005 $ 54,904 94,223 $ 149,127 90,366 $ 364,933 190032 $ 554,965 554,965 $ 704,092 419,837 284,255 645,331 - 2006 2007 $ 1,980,000 $ 1,930,000 44,354 43,234 193,350 188,467 $ 2,217,704 $ 2,161,701 $ -$ - $ -$ - $ -$ - 2006 2007 $ 50,504 $ 45,863 98,211 104,074 $ 148,715 $ 149,937 89,953 91,176 $ 487,395 $ 602,283 260920 334,499 $ 748,315 $ 936,782 748,315 936,782 $ 897,030 $ 1,086,719 537,899 648,146 359,131 438,573 838,268 1,027,958 2008 $ $ $ $ $ 2008 $ 41,592 77445 $ 119,037 60,276 $ 583,096 353685 $ 936,782 936,782 $ 1,055,819 624,688 431,130 997,058 - 12/1212003 1:57 PM Page 2 ~ - City of Camas Water Utility Operating Revenue and Expenditure Forecast Revenues REVENUES Water Sales Fire Protection (Public & Private) Hookup Fees (other than SDCs) Miscellaneous Revenues TOTAL REVENUE Expenditures WATER FUND 100 TAXES 53 External Taxes & Operational Assessments [Other] Total Taxes 810 SOURCE OF SUPPLY 11 Water S.O.S. -Regular Salaries 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 32 Fuel Consumed 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 44 Advertising 45 Operating Rentals and Leases 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases Total Source of Supply PREPARED BY FCS GROUP, INC. (425) 867-1802 Actual FORECAST BASIS 2002 2003 Customer Growth by Class $ 2,059,090 $ 2,162,288 No Growth 27,493 28,300 Customer Growth 51,100 40,000 No Growth 58,156 52,950 $ 2,195,839 $ 2,283,538 FORECAST BASIS 2002 2003 Excise & 8&0 Tax $ 121,333 $ 116,514 $ 121,333 $ 116,514 Labor Cost Inflation $ 18,061 $ 18,624 Labor Cost Inflation 861 2,676 Labor Cost Inflation 4,960 5,988 General Inflation + Growth 8,533 6,000 General Inflation + Growth 12 100 General Cost Inflation 531 1,000 General Cost Inflation 28,853 10,332 General Cost Inflation 182 15,000 General Cost Inflation General Cost Inflation 500 General Cost Inflation 259 General Cost Inflation 47,685 35,000 General Cost Inflation 3,027 General Cost Inflation 3,601 2,000 $ 116,565 $ 97,219 Water 10-2811-no irr incr O&M 2004 2005 $ 2,260,515 $ 2,358,742 28,300 28,300 41,817 43,634 52,950 52,950 $ 2,383,582 $ 2,483,626 2004 2005 $ 121,455 $ 126,422 $ 121,455 $ 126,422 $ 19,182 $ 19,758 2,756 2,839 6,167 6,352 6,453 6,927 108 115 1,030 1,061 205,000 10,000 15,450 15,914 515 530 36,050 37,132 2,060 2,122 $ 294,771 $ 102,749 2006 $ 2,456,969 28,300 45,451 52,950 $ 2,583,670 2006 $ 131,389 $ 131,389 $ 20,351 2,924 6,543 7,423 124 1,093 10,300 16,391 546 38,245 2,185 $ 106,125 2007 2008 $ 2,555,196 $ 2,659,832 28,300 28,300 47,268 49,204 52,950 52,950 $ 2,683,715 $ 2,790,286 2007 2008 $ 136,356 $ 142,020 $ 136,356 $ 142,020 $ 20,961 $ 21,590 3,012 3,102 6,739 6,941 7,942 8,506 132 142 1,126 1,159 10,609 10,927 16,883 17,389 563 580 39,393 40,575 2,251 2,319 $ 109,610 $ 113,229 1211212003 3:00 PM Page 1 City of Camas Water Utility --- Operating Revenue and Expenditure Forecast 820 PUMPING 11 Water Pumping -Regular Salaries 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 32 35 41 42 43 47 Fuel Consumed Small Tools and Minor Equipment Professional Services Communication Travel Public Utility 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases Total Pumping 830 TREATMENT 11 Water Treatment -Regular Salaries 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 32 35 36 41 42 43 45 46 47 48 49 95 Fuel Consumed Small Tools and Minor Equipment Supplies -Chemicals Professional Services Communication Travel Operating Rentals and Leases Insurance Public Utility Repairs & Maintenance Miscellaneous Interfund Operating Rentals & Leases Total Treatment PREPARED BY FCS GROUP, INC. (425) 867-1802 Labor Cost Inflation $ Labor Cost Inflation Labor Cost Inflation General Inflation + Growth General Inflation + Growth General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Inflation + Growth Actual 18,261 $ 1,940 5,288 3,023 96 15 236 182,825 18,618 $ 442 5,374 2,100 100 9,000 1,000 200 197,000 19,177 $ 455 5,536 2,258 103 9,270 1,030 206 211,859 General Cost Inflation 3,705 30,000 30,900 General Cost Inflation 2,000 2,060 General Cost Inflation 4.986 15.000 15.450 $ 220,375 $ 280,834 $ 298,304 $ LaborCostinflation $ 18,056 $ 18,618 $ 19,177 $ Labor Cost Inflation 2,409 5,941 6,119 LaborCostinflation 5,329 6,983 7,192 General Inflation + Growth 71,683 20,000 21,509 General Inflation + Growth General Cost Inflation General Inflation + Growth General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Inflation + Growth General Cost Inflation General Cost Inflation General Cost Inflation $ 8,763 62,804 6,124 2,973 1,142 8,245 6,388 155 2.540 196,611 $ Water 10-2811-no irr incr O&M 100 15,000 135,000 10,000 500 150 200 37,452 10,000 5,000 11,000 4,000 279,943 $ 108 15,450 145,183 35,000 515 155 206 38,575 35,754 5,150 11,330 4,120 345,541 $ 19,752 $ 469 5,702 2,424 106 9,548 1,061 212 227,421 31,827 2,122 15.914 316,557 $ 19,752 $ 6,302 7,408 23,088 115 15,914 155,847 10,000 530 159 212 39,732 13,381 5,305 11,670 4,244 313,659 $ 20,344 $ 483 5,873 2,598 109 9,835 1,093 219 243,714 32,782 2,185 16.391 335,626 $ 20,345 $ 6,492 7,630 24,743 124 16,391 167,012 10,300 546 164 219 40,924 14,339 5,464 12,020 4,371 331,082 $ 20,955 $ 497 6,049 2,780 113 10,130 1,126 225 260,769 33,765 2,251 16.883 355,542 $ 20,955 $ 6,686 7,859 26,474 132 16,883 178,700 10,609 563 169 225 42,152 15,343 5,628 12,381 4,502 349,259 $ 21,583 512 6,230 2,977 116 10,433 1,159 232 279,271 34,778 2,319 17.389 377,000 21,584 6,887 8,095 28,352 142 17,389 191,378 10,927 580 174 232 43,417 16,431 5,796 12,752 4,637 368,773 12/12/2003 3:00 PM Page 2 --, --- City of Camas Water Utility Operating Revenue and Expenditure Forecast 850 TRANSMISSION/DISTRIBUTION 11 Water Transmission/Distribution -Regular Salaries 12 Overtime 21 Personnel Benefits 22 Uniforms and Clothing 31 Office and Operating Supplies 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals and Leases 47 Public Utility 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases 98 Interfund Repairs & Maintenance Total Transmission/Distribution 860 SERVICES 11 Water Services -Regular Salaries 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 41 Professional Services 45 Operating Rentals and Leases 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases Total Services PREPARED BY FCS GROUP, INC. (425) 867-1802 Actual Labor Cost /nflation $ 98,394 $ Labor Cost /nflation 12,561 Labor Cost Inflation 27,478 General Cost Inflation General Inflation + Growth 39,604 General Cost Inflation 5,275 General Cost Inflation 7,670 General Cost Inflation 1,278 General Cost Inflation 1,069 General Cost Inflation 102 General Inflation + Growth 200 General Cost Inflation 29,357 General Cost Inflation 2,274 General Cost Inflation 52,717 General Cost Inflation $ 277,979 $ Labor Cost Inflation $ 79,647 $ Labor Cost Inflation 71 Labor Cost Inflation 21,244 General Inflation + Growth 3,068 General Cost Inflation 391 General Cost Inflation 603 General Cost Inflation 2,350 General Cost Inflation General Cost Inflation 2,996 $ 110,370 $ Water 10-28 " -no irr incr O&M 83,851 $ 86,367 $ 88,958 16,009 16,489 16,984 28,514 29,369 30,250 45,000 48,394 51,949 10,000 55,000 10,000 4,000 4,120 4,244 1,000 1,030 1,061 2,500 2,575 2,652 5,000 5,377 5,772 42,000 43,260 44,558 42,000 43,260 44,558 2,000 2,060 2,122 281,874 $ 337,302 $ 303,108 80,581 $ 82,999 $ 85,489 22,629 23,307 24,007 2,500 2,689 2,886 4,000 4,120 4,244 109,710 $ 113,115 $ 116,625 $ 91,627 17,494 31,158 55,671 10,300 4,371 1,093 2,732 6,186 45,895 45,895 2,185 $ 314,605 $ 88,053 24,727 3,093 4,371 $ 120,244 ---- $ 94,376 $ 97,207 18,018 32,093 59,567 10,609 4,502 1,126 2,814 6,619 47,271 47,271 2,251 $ 326,516 $ 90,695 25,469 3,309 4,502 $ 123,975 18,559 33,055 63,793 10,927 4,637 1,159 2,898 7,088 48,690 48,690 2,319 $ 339,022 $ 93,416 26,233 3,544 4,637 $ 127,830 1211212003 3:00 PM Page 3 City of Camas Water Utility Operating Revenue and Expenditure Forecast 870 METERS 11 Water Meters -Regular Salaries 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 35 Small Tools and Minor Equipment 42 Communication 45 Operating Rentals and Leases 48 Repairs & Maintenance Total Meters 538-100 ADMINISTRATION/GENERAL (50%) 11 Administration/General -Regular Salaries 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals and Leases 46 Insurance 47 Public Utility 48 Repairs & Maintenance 49 Miscellaneous 91 Interfund Professional Services 91A Customer Billing (IF Prof Svcs -Acctg) 95 Interfund Operating Rentals & Leases Total Administration/General PREPARED BY FCS GROUP, INC. (425) 867-1802 Actual Labor Cost Inflation $ 79,683 $ Labor Cost Inflation 198 Labor Cost Inflation 21,362 General Inflation + Growth 11,938 General Cost Inflation 5,621 General Cost Inflation General Cost Inflation General Cost Inflation 659 $ 119,461 $ Labor Cost Inflation $ 43,909 $ Labor Cost Inflation 322 Labor Cost Inflation 11,415 General Inflation + Growth 1,243 General Cost Inflation 1,082 General Cost Inflation 10,175 General Cost Inflation 3,554 General Cost Inflation 661 General Cost Inflation 1,250 General Cost Inflation 49,427 General Inflation + Growth 59 General Cost Inflation General Cost Inflation 16,627 General Cost Inflation 203,656 General Inflation + Growth General Cost Inflation 41,267 $ 384,645 $ Water 10-28 II -no irr incr O&M 112,537 $ 115,913 $ 119,390 30,993 31,922 32,880 20,000 21,509 23,088 200 206 212 9,000 9,270 9,548 172,729 $ 178,820 $ 185,119 45,396 $ 46,758 $ 48,161 10,232 10,539 10,855 1,500 1,613 1,732 4,200 4,326 4,456 1,600 50,000 5,000 4,500 4,635 4,774 500 515 530 1,000 1,030 1,061 11,000 11,330 11,670 158,953 173,460 178,664 51,439 56,134 60,257 45,000 46,350 47,741 335,320 $ 406,691 $ 374,901 $ 122,972 $ 33,866 24,743 219 9,835 $ 191,634 $ $ 49,606 $ 11,181 1,856 4,589 5,150 4,917 546 1,093 12,020 184,024 64,574 49,173 $ 388,729 $ 126,661 $ 130,461 34,882 35,929 26,474 28,352 225 232 10,130 10,433 198,372 $ 205,407 51,094 $ 52,627 11,516 11,862 1,986 2,126 4,727 4,869 5,305 5,464 5,065 5,217 563 580 1,126 1,159 12,381 12,752 189,544 195,231 69,093 73,995 50,648 52,167 403,047 $ 418,049 12112/2003 3:00 PM Page 4 ---- City of Camas Water Utility Operating Revenue and Expenditure Forecast 538-170 CUSTOMER SERVICE (50%) 11 Administration/General -Regular Salaries 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals and Leases 48 Repairs & Maintenance 49 Miscellaneous 91 Intenund Professional Services 95 Intenund Operating Rentals & Leases Total Customer Service TOTAL WATER FUND BUDGET 53430 DEPRECIATION EXPENSE Depreciation Expense [a] TOTAL EXPENSES less: Depreciation (Non-Cash Expense) CASH OPERATING EXPENDITURES PREPARED BY FCS GROUP, INC. (425) 867-1802 Actual Labor Cost Inffation $ -$ - Labor Cost Inffation Labor Cost Inffation Generallnffation + Growth 2,676 1,000 General Cost Inffation 2,517 2,000 General Cost Inffation 5,093 11,000 General Cost Inffation 194 250 General Cost Inffation 117 100 General Cost Inffation General Cost Inffation 1,844 1,000 General Cost Inffation 100 1,750 Generallnffation + Growth 6,000 General Cost Inffation 2,850 4,000 $ 15,388 $ 27,100 $ 1,562,727 $ 1,701,244 Calc'd from "Input" and ·Capital' $ 721,145 $ 764,308 $ 2,283,871 $ 2,465,553 {721,145} {764,308} $ 1,562,727 $ 1,701,244 Water 10-28 II -no irr incr O&M $ -$ - 1,075 1,154 2,060 2,122 31,000 16,930 258 265 103 106 1,030 1,061 1,803 1,857 6,453 6,927 4,120 4,244 $ 47,901 $ 34,665 $ 2,143,899 $ 1,873,804 $ 812,494 $ 893,399 $ 2,956,393 $ 2,767,203 {812,494} {893,399} $ 2,143,899 $ 1,873,804 $ - 1,237 2,185 17,438 273 109 1,093 1,912 7,423 4,371 $ 36,042 $ 1,955,475 $ 896,183 $ 2,851,658 {896,183} $ 1,955,475 - $ -$ 1,324 1,418 2,251 2,319 17,961 18,500 281 290 113 116 1,126 1,159 1,970 2,029 7,942 8,506 4,502 4,637 $ 37,469 $ 38,973 $ 2,040,146 $ 2,130,302 $ 921,987 $ 923,127 $ 2,962,132 $ 3,053,429 {921,987} (923,127) $ 2,040,146 $ 2,130,302 1211212003 3:00 PM Page 5 City of Camas Water Utility -- Revenue Requirements Analysis Cash Flow Sufficiency Test EXPENSES Cash Operating Expenses Existing Debt Service New Debt Service Interfund Loan Repayment (to other funds) Rate-Funded Capital Improvement Program Depreciation Funding Additions Required to Meet Minimum Working Capital Total Expenses REVENUES Water Sales Fire Protection Other Revenue Operating Fund Interest Earnings Use of Reserves Total Revenue CASH TEST REVENUE DEFICIENCY (SURPLUS) Coverage Sufficiency Test EXPENSES Cash Operating Expenses Revenue Bond Debt Service Revenue Bond Coverage Requirement: Total Expenses ALLOWABLE REVENUES Water Sales Fire Protection Other Revenue System Development Charges Interest Eamings -All Funds Total Revenue Coverage Realized COVERAGE TEST REVENUE DEFICIENCY (SURPLUS) PREPARED BY FCS GROUP, INC. (425) 867-1802 2002 2003 2004 2005 2006 2007 2008 $ 1,562,727 $ 1,701,244 $ 2,143,899 $ 1,873,804 $ 1,955,475 $ 2,040,146 $ 2,130,302 120,793 128,005 131,794 202,444 149,127 554,965 148,715 748,315 149,937 936,782 119,037 936,782 13.425 13,919 14,820 $ 1,683,520 $ 1,829,249 $ 2,478,137 $ 2,577,897 $ 2,865,930 $ 3,140,783 $ 3,200,941 $ 2,059,090 $ 2,162,288 $ 2,260,515 $ 2,358,742 $ 2,456,969 $ 2,555,196 $ 2,659,832 27,493 28,300 28,300 28,300 28,300 28,300 28,300 109,256 92,950 11,911 94,767 21,235 96,584 50,568 98,401 44,553 100,218 52,824 102,154 60,919 $ 2,195,839 $ 2,295,449 $ 2,404,817 $ 2,534,194 $ 2,628,223 $ 2,736,538 $ 2,851,205 $ (512,319) $ (466,200) $ 73,320 $ 43,702 $ 237,707 $ 404,244 $ 349,736 2002 2003 2004 2005 2006 2007 2008 $ 1,562,727 $ 1,701,244 $ 2,143,899 $ 1,873,804 $ 1,955,475 $ 2,040,146 $ 2,130,302 62,032 69,243 275,477 645,331 ~ 24.813 27,697 110,191 258,133 $ 1,649,571 $ 1,798,185 $ 2,529,567 $ 2,m,268 $ 838,268 335,307 3,129,050 1,027,958 411.183 997,058 398,823 $ 3,479,286 $ 3,526,183 $ 2,059,090 $ 2,162,288 $ 2,260,515 $ 2,358,742 $ 2,456,969 $ 2,555,196 $ 2,659,832 109,256 471,194 28,300 28,300 28,300 28,300 28,300 28,300 92,950 94,767 96,584 98,401 100,218 102,154 330,350 328,575 328,575 328,575 328,575 353,440 43,559 28,566 74,933 72,497 82,802 92,743 $ 2,639,540 $ 2,657,447 $ 2,740,723 $ 2,887,135 $ 2,984,743 $ 3,095,091 $ 3,236,470 17.36 13.81 2.17 1.57 1.23 1.03 1.11 $ (989,968) $ (859,262) $ (211,156) $ (109,867) $ 144,307 $ 384,195 $ 289,713 Water 10-28 11-no irr incr Tests 12/1212003 2:01 PM Page 1 ---- City of Camas Water Utility Revenue Requirements Analysis ~ Rate Increase Required Maximum Deficiency From Tests Net Revenue From Prior Rate Increases Revenue Deficiency Plus: Adjustment for State Excise Tax Total Revenue Deficiency Rate Revenue Before Rate Increase (Incl. previous increases) Required Annual Rate Increase Number of Months New Rates Will Be In Effect Info: Percentage Increase to Generate Required Revenue Policy Induced Rate Increases ANNUAL RATE INCREASE CUMULATIVE RATE INCREASE Full Year Rate Revenues After Rate Increase Net Cash Flow After Rate Increase Coverage After Rate Increase PREPARED BY FCS GROUP, INC. (425) 867-1802 2002 2003 2004 $ -$ -$ 73,320 $ -$ -$ 73,320 3§!l2 $ -$ -$ 77,202 $ 2,059,090 $ 2,162,288 $ 2,260,515 0.00% 0.00% 3.42% 12 12 12 0.00% 0.00% 3.42% 0.00% 0.00% 3.42% 0.00% 0.00% 3.42% $ 2,059,090 $ 2,162,288 $ 2,337,717 512,319 466,200 (0) 17.36 13.81 2.43 Water 10-28 II -no irr incr Tests 2005 2006 $ 43,702 $ 237,707 76,506 79,692 $ -$ 158,015 §36Z $ -$ 166,382 $ 2,439,299 $ 2,540,881 0.00% 6.55% 12 12 0.00% 6.55% 0.00% 6.55% 3.42% 10.19% $ 2,439,299 $ 2,707,263 32,803 13,425 1.69 1.51 2007 $ 404,244 247,210 $ 157,035 !l315 $ 165,350 $ 2,815,497 5.87% 12 5.87"-' 5.87% 16.66% $ 2,980,847 13,919 1.42 - 2008 $ 349,736 ~798 $ $ $ 3,102,913 0.00% 12 0.00% 0.00% 16.66% $ 3,102,913 85,883 1.53 1211212003 2:01 PM Page 2 -- City of Camas Water Utility Revenue Requirements Analysis Projected Rate Revenues w/o Any Rate Increase Additional Revenues From 2002 Rate Increase Additional Revenues From 2003 Rate Increase Additional Revenues From 2004 Rate Increase Additional Revenues From 2005 Rate Increase Additional Revenues From 2006 Rate Increase Additional Revenues From 2007 Rate Increase Additional Revenues From 2008 Rate Increase Additional Revenues From 2009 Rate Increase Total Additional Revenues From Rate Increases EFFECTIVE RATE REVENUES AFTER RATE INCREASE Adjustment for Partial Year Increase Additional State Excise Taxes Additional State Excise Taxes From 2002 Rate Increase Additional State Excise Taxes From 2003 Rate Increase Additional State Excise Taxes From 2004 Rate Increase Additional State Excise Taxes From 2005 Rate Increase Additional State Excise Taxes From 2006 Rate Increase Additional State Excise Taxes From 2007 Rate Increase Additional State Excise Taxes From 2008 Rate Increase Additional State Excise Taxes From 2009 Rate Increase Total Additional State Excise taxes From Rate Increases Memorandum Items: PREPARED BY FCS GROUP, INC. (425) 867-1802 Annual Growth Rate State Excise Tax Rate 2002 2003 2004 $ 2,059,090 $ 2,162,288 $ 2,260,515 77,202 $ -$ -$ 77,202 $ 2,059,090 $ 2,162,288 $ 2,337,717 3,882 $ -$ -$ 3,882 0.00% 5.01% 4.54% 5.03% 5.03% 5.03% Water 10-28 " -no irr incr Tests 2005 2006 $ 2,358,742 $ 2,456,969 80,557 83,911 166,382 $ 80,557 $ 250,294 $ 2,439,299 $ 2,707,263 4,051 4,220 8,367 $ 4,051 $ 12,587 4.35% 4.16% 5.03% 5.03% 2007 $ 2,555,196 87,266 173,034 165,350 $ 425,650 $ 2,980,847 4,389 8,702 8,315 $ 21,406 4.00% 5.03% 2008 $ 2,659,832 90,840 180,120 172,121 $ 443,081 $ 3,102,913 4,568 9,058 8,656 $ 22,283 4.10% 5.03% 12/1212003 2:01 PM Page3 ~ Fund Activity OPERATING FUND Beginning Balance plus: Net Cash Flow after Rate Increase less: Transfer of Surplus to Capital Fund Ending Balance Minimum Wolking Capital Info: No of Days of Cash Operating Expenses CAPITAL FUND Beginning Balance plus: Depreciation Funding plus: Developer Donations plus: System Development Charges plus: Grant Proceeds plus: Net Debt Proceeds Available for Projects plus: Interfund Loan Repayment plus: Interest Eamings plus: Transfer of Surplus from Operating Fund less: Capital Fund Expenditures Ending Balance Minimum Balance (Contingency) BOND RESERVE PREPARED BY FCS GROUP, INC. (425) 867-1802 Beginning Balance plus: Reserve Funding from New Debt Ending Balance Minimum Reserve Balance ---.--- City of Camas Water Utility Revenue Requirements Analysis $ $ $ $ $ $ $ 2002 2003 -$ 344,733 $ 466,200 344,733 $ 810,932 $ 279,657 174 -$ 1,582,370 $ 268,000 330,350 19,533 101,908 31,647 11,967,292} 1,582,370 $ 366,516 $ -$ 558,741 $ -$ 250,829 $ 250,829 $ 250,829 $ 250,829 Water 10-28 11-no irr Incr Tests 2004 810,932 (0) 810,932 352,422 138 366,516 328,575 2,270,000 101,508 7,330 12,464,800} 609,130 608,037 250,829 202,444 453,273 453,273 2005 2006 2007 $ 810,932 $ 308,023 $ 321,448 32,803 13,425 13,919 1535,713) $ 308,023 $ 321,448 $ 335,366 308,023 321,448 335,366 60 60 60 $ 609,130 $ 698,619 $ 749,448 328,575 328,575 328,575 3,610,000 1,980,000 1,930,000 101,108 100,708 77,308 24,365 27,945 29,978 535,713 14,510,272} 12,386,399} {2,319,713} $ 698,619 $ 749,448 $ 795,596 $ 698,243 $ 745,971 $ 792,365 $ 453,273 $ 805,794 $ 999,144 352,521 193,350 188,467 $ 805,794 $ 999,144 $ 1,187,611 805,794 999,144 1,187,611 -- 2008 $ 335,366 85,883 171,063) $ 350,187 350,187 60 $ 795,596 353,440 31,824 71,063 {278,614} $ 973,309 $ 797,937 $ 1,187,611 $ 1,187,611 1,187,611 1211212003 2:01 PM Page4 Summary of Revenue Requirements SOURCES Rate Revenues Before Increase Fire Protection (Public & Private) Interest Earnings Other Revenues TOTAL SOURCES USES Functional Taxes Source of Supply Pumping Treatment Transmission & Distribution Services Meters AdministrationllnterfundlCustomer Service Total Functional Uses Debt Service Existing New Total Debt Service Additions to Reserve TOTAL USES INCREASE CALCULATION Rate Revenue Including Previous Increases Total Annual Revenue Deficiency' RATE REVENUE AFTER INCREASES Annual Rate Increase Cumulative Rate Increase "After Excise Tax adjustment PREPARED BY FCS GROUP, INC (425) 867-1802 City of Camas Water Utility 2003 2004 $ 2,162,288 $ 2,260,515 28,300 28,300 11,911 21,235 92,950 94,767 $ 2,295,449 $ 2,404,817 $ 116,514 $ 121,455 97,219 294,771 280,834 298,304 279,943 345,541 281,874 337,302 109,710 113,115 172,729 178,820 362,420 454,592 $ 1,701,244 $ 2,143,899 $ 128,005 $ 131,794 202.444 $ 128,005 $ 334,238 ~ -~ - $ 1,829,249 $ 2,478,137 $ 2,162,288 $ 2,260,515 77.202 ~ 2005 $ 2,358,742 28,300 50,568 96,584 $ 2,534,194 $ 126,422 102,749 316,557 313,659 303,108 116,625 185,119 409,566 $ 1,873,804 $ 149,127 554,965 $ 704,092 ~ - $ 2,577,897 $ 2,439,299 $ 2,162,288 $ 2,337,717 $ 2,439,299 0.00% 3.42% 0.00% 3.42% Water 10-28 " -no irr incr ReqSurn (2) 0.00% 3.42% 2006 $ 2,456,969 28,300 44,553 98,401 $ 2,628,223 $ 131,389 106,125 335,626 331,082 314,605 120,244 191,634 424,771 $ 1,955,475 $ 148,715 748,315 $ 897,030 ~ 13,425 $ 2,865,930 $ 2,540,881 166,382 $ 2,707,263 6.55% 10.19% ---, ---"'\ 2007 2008 $ 2,555,196 $ 2,659,832 28,300 28,300 52,824 60,919 100.218 102,154 $ 2,736,538 $ 2,851,205 $ 136,356 $ 142,020 109,610 113,229 355,542 377,000 349,259 368,773 326,516 339,022 123,975 127,830 198,372 205,407 440,516 457.021 $ 2,040,146 $ 2,130,302 $ 149,937 $ 119,037 936,782 936,782 $ 1,086,719 $ 1,055,819 ~ 13,919 L...M,.820 $ 3,140,783 $ 3,200,941 $ 2,815,497 $ 3,102,913 165.350 $ 2,980,847 $ 3,102,913 5.87% 0.00% 16.66% 16.66% 12112120032:02 PM Page 1 WATER UTILITY Summary of Ca~ital Funding PROJECT COSTS Improvement Upgrades Expansions Repairs & Replacements TOTAL PROJECT COSTS SOURCES OF FUNDING Developer Contributions Grants System Development Charges Interfund Loan Proceeds Cash Balances New Debt Proceeds TOTAL SOURCES OF FUNDING PREPARED BY FCS GROUP, INC (425) 867-1802 Total New Debt Issued City of Camas Water Utility 2003 2004 $ 365,409 $ 551,200 526,000 1,086,800 1,075,883 826,800 $ 1,967,292 $ 2,464,800 $ 268,000 $ - 19,533 330,350 328,575 101,908 101,508 1,247,501 2,270,000 $ 1,967,292 $ 2,700,083 $ -$ 2,522,902 Water 10-28 II -no irr incr ReqSum (2) 2005 2006 $ 1,653,496 $ 1,220,196 2,775,656 1,081,838 81,120 84,365 $ 4,510,272 $ 2,386,399 $ -$ - 328,575 328,575 101,108 100,708 470,589 3,610,000 1,980,000 $ 4,510,272 $ 2,409,283 $ 4,043,389 $ 2,217,704 - 2007 $ 392,751 1,839,222 87,739 $ 2,319,713 $ - 328,575 77,308 1,930,000 $ 2,335,883 $ 2,161,701 $ $ $ $ $ --. 2008 126,532 60,833 91,249 278,614 353,440 353,440 12/12120032:02 PM Page 2 Allocation of Planl-in-Service TOTAL PLANT -IN-SERVICE COSTS Source of Supply $ 1,832,492 Treatment 1,001,238 Transmission & Distribution 11,043,761 Storage 3,018,573 Pumping 2,906,640 Hydrants 692,265 Meters 191,381 Services 4,066,497 General Plant 1,216,919 ... _H ... _._ •• __ ._HHH ___ '._ •• '_". ______ •• ____ , __ • Total Umity Plant $ 25,969,766 Water Service Functions Allocation of "As All Others" TOTAL $ 25.969.766 Allocation Percentages 100.00% Allocation of Storage MILLION Function GALLONS OF STORAGE Operational 0.81 Equalizing 0.30 Emergency (Standby)" 3.99 Fire Suppression 2.80 Dead Storage 0.56 TOTAL STORAGE 8.45 • Emergency & Fire Suppression Storage are nested (consolidated) PREPARED BY FCS GROUP, INC. (425) 867-1802 .. CUSTOMER BILLS 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.000/. 0.00% $ - 0.00% $ $ - 0.00% City of Camas Water Utility Functional Allocations FUNCTIONS OF WATER SERVICE -l FIRE ~ METERS& I SERVICES BASE PEAK PROTECTION' 0.00%1 , 52.63% 47.37% 0.00%1 0.00%1 52.63% 47.370/. 0.00%1 0.00%1 47.370/, 42.63% 10.00%1 O.OO%! 41.03% 25.89% 33.08%i 0.00'''' 47.37% 42.63% 10.00% 0.00% 0.00% 0.00% 100.00% 100.00% 0.00% 0.00% 0.00% 100.00%1 0.00% 0.00% 0.00% 0.00%1 0.00% 0.00% 0.00%, AS ALL OTHERS 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0;00% 0.00% 100.00% , 1--- $ 4,257,878 i $ 9,338,161 $ 8,071,052 $ 3,085,756 i $ 1,216,919 17.20%1 37.73% 32.61% 12.47%1 $ 209,3291 $ 459,090 $ 396,795 $ 151,7041 $ (1,216,919) $ 4.467,2071 $ 9.797.251 $ 8.467.847 $ 3.237.461 I $ - 17.20%1 37.73% 32.61% 12.47%! 0.00% cusT6MERrM~~~?r~~·?!-'!~~~;!~VlC~-····-FiRE-·-·! AS ALL BILLS I SERVICES! BASE i PEAK PROTECTIONl OTHERS 0.00% 0.00'1 0.00% 0.00% 0.00% 0.00%, 0.00% o.OO%! 0.00% 0.00%, 0.00% 0.00%1 i 1~:~~~1 0.00% 100.00% 52.63%i 47.37% O.OO%! 0.00% 100.oo%! 0.00% 41.03'1 25.89% I Water 10-28 11-no irr incr Allocation o.OO%i 0.00% 0,00%1 0.00% 0.00% 0.00% 100.00',j, 0.00% 0.00%1 0.00% I 33.08%1 0.00% , TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% ._-...... _-_._-_. $ 25,969,766 100.00% $ - $ 25.969.766 100.00% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% -- ALLOCATION BASIS 2oo1WSCP 2001 WSCP 10% Fire, Remaining Peak/Average See Table Below 10% Fire, Remaining Peak/Average All to Fire Protection All to Meters & Services All to Meters & Services All As All Other ALLOCATION BASIS ToIB12006 Slnrage Requirement AU to Base Total 2006 Storage Requirement All to Peak Total 2006 Storage ReqUirement. Peak/Average Total 2006 Storage Requirement. AU In Fire Suppr. TafEl 2006 Storage Requirement All to Base 1211212003 2:03 PM Page 1 Allocation of Operating Expenses Test Year => OPERATING EXPENSE TAXES SOURCE OF SUPPLY PUMPING TREATMENT TRANSMtSSIONlDtSTRIBUTION SERVICES METERS ADMINISTRATION/GENERAL Customer Bilfing All Other CUSTOMER SERVICE _._H. ___ . ____ .HHH._ ... _ .... __ ._.H._H._ .... · _____ ._· T olal Operating Expenses Water Service Functions Allocation of "As An Others" TOTAL Allocation Percentages PREPARED BY FCS GROUP, INC. (425) 867-1802 2004 TOTAL COSTS 121,455 294,771 298,304 345,541 337,302 113,115 178,820 56,134 350,556 47,901 ______ H ____ $ 2,143,899 $ 2,143,899 100.00% City of Camas Water Utility Functional Allocations FUNCTIONS OF WATER SERVICE ! , CUSTOMER METERS& I SERVICES i BASE PEAK I FIRE i I PROTECTION! BILLS 0.00% 0.00%1 0.00% 0.00% 0.00% 0.00%1 52.63% 47.37% 0.00% ::1 47.37% 42.63% 0.00% 52.63% 47.37% 0.00% 0.00% I 47.37% 42.63% i 0.00% 100.00%1 0.00% 0.00% 0.00% 100.00%: 0.00% 0.00% I I 100.00%1 0.00%1 0.00% 0.00%1 0.00%. 0.00%1 0.00% 0.00% o.oo~ 0.00%1 0.00% 0.00%1 ---.. ---- ---+ . __ .. $ 56,134, $ 291,9351 $ 638,083 $ 574,274 $ 3.46% 17.98%1 39.29% 35.36% $ 17,971 I $ 93,462 1 $ 204,279 $ 183,851 $ $ 74,105 1 $ 385,396 i $ 842,362 $ 758,126 $ , 3.46% 17.98%1 39.29% 35.36% Water 10-28 II -no irr incr Allocation 0.00% 0.00% 10.00% 0.00% 10.00% 0.00% 0.00% 0.00% 0.00% 0.00% -_._.- 63,561 3.91% 20,349 83,909 3.91% ~ - AS ALL TOTAL OTHERS 100.00% 100.00% 0.00% 100.00% 0.00% 100.00% 0.00% 100.00% 0.00% 100.00% 0.00% 100.00% 0.00% 100.00% 0.00% 100.00% 100.00% 100.00% 100.00% 100.00% .. _- $ 519,912 $ 2,143,899 100.00% $ (519,912) $ - $ -$ 2,143,899 0.00% 100.00% ALLOCATION BASIS As All Other As Source of Supply As Pumping As Treatment As TransmlssionIDistribution As Services As Meters All To Customer Billing As All Other As All Other I -- 1211212003 2:03 PM Page 2 Allocation of Revenue Requirement Design Rates For => 2004 REVENUE REQUIREMENT OPERATING AND CAPITAL EXPENSES Cash Operating Expenses Existing Debt Service New Debt Service Less: Fire Protection Revenues Less: Other Revenues Less: Operating Fund Interest Earnings Plus: Additional State Excise Tax Plus: Net Cash Flow after Rate Increase Plus: Adjustment for Partial Year Increase Water Service Functions Allocation of "As All Others" $ TOTAL COSTS 2,143,899 131,794 202,444 (28,300) (94,767) (21,235) 3,882 (0) City of Camas Water Utility Functional Allocations ~ _____ ~ ___ .. ~ ____ ._~_._ AS ALL FUNCTIONS OF WATER SERVICE __ ji CUSTOMER I METER-! ~'SE j P~K .-.-.FIRE·-OTHERS BILLS SERVICES i CI« i PR 0.00% 0.00% 0.00% $ - TOTAL 100.00% 100.00% 100.00% Rate Revenue Requirement $ 2,337,717 $ 70,212 $ i 422,739 i $ 924,4121 $ 827,463 $ 92,890 I $ -$ 2,337,717 Allocation Percentages PREPARED BY FCS GROUP, INC. (425) 867-1802 100.00% 3.00% 18.08%1 39.54%1 35.40% 3.97%1 0.00% 100.00% Water 1 IJ..28 II -no Irr incr Allocation ALLOCATION BASIS As O&M Expense As plant-in-service As planl-In-service As plant-in-servlce As plant-in-service As plant-in-service Direct Allocation As O&M Expense As O&M Expense As All Others As All Others As All Others 12112/2003 2:03 PM Page 3 2004 Rates Date: 12112103 City of Camas Water Utility Customer Class Allocations File: F:\Camas\[Water 10-28 11-no irr incr.xls]CustAlloc Allocation of Customer Costs to Customer Classes CUSTOMER COSTS Customer Classes Residential Commercial Industrial Cemetery Irrigation TOTAL PREPARED BY FCS GROUP. INC (425) 867-1802 $ 70,212 using inside + ouside weighied statistics Allocation Basis No. of Meters % Share 6.134 93.50% 254 3.88% 32 0.48% 1 0.02% 139 2.12% 6,560 100.00% Allocated Cost $ 65.651 2.721 340 11 1,489 $ 70,212 Water 10-28 II -no irr incr CustAlloc --- 1211212003 2:03 PM Page 1 Date: 12112103 City of Camas Water Utility Customer Class Allocations File: F:\Camas\[Water 10-28 II -no irr incr.xlsjCustAlioc Allocation of Meters and Services Costs to Customer Classes METERS & SERVICES COSTS Customer Classes Residential Commercial Industrial Cemetery Irrigation TOTAL PREPARED BY FCS GROUP, INC (425) 867-1802 $ 422,739 using inside + ouside weighted statistics Allocation Basis No. of MSEs I % Share 6,277 85.65% 518 7.07% 205 2.80% 14 0.19% 315 4.30% 7,329 100.00% Allocated Cost $ 362,065 29,867 11,841 808 18,158 $ 422,739 , Water 10-28 II -no irr incr CustAlioc 1211212003 2:03 PM Page 2 Date: 12112103 ~ City of Camas Water Utility Customer Class Allocations File: F:\Camas\[Water 10-28 " -no irr incr.xlsJCustAlloc Allocation of Base Demand Costs to Customer Classes BASE DEMAND COSTS $ 924,412 using inside + ouside weighted statistics Allocation Basis Customer Classes Total Usage [a) % Share Residential 646,269 48.91% Commercial 102,310 7.74% Industrial 514,968 38.97% Cemetery 2,356 0.18% Irrigation 55,467 4.20% TOTAL 1,321,371 100.00% [aJ Total Annualized Winter Water Consumption PREPARED BY FCS GROUP, INC (425) 867-1802 Allocated Cost $ 452,121 71,575 360,264 1,648 38,804 $ 924,412 Water 10-28 " -no irr incr CustAlioc -------, 1211212003 2:03 PM Page 3 Date: 12/12103 City of Camas Water Utility Customer Class Allocations File: F:\Camas\[Water 10-28 II -no irr incr.xlslCustAlioc Allocation of Peak Demand Costs to Customer Classes PEAK DEMAND COSTS $ 827,463 using inside + ouside weighted statistics Allocation Basis Allocated Customer Classes Peak Usage [a] Residential 129,193 Commercial 15,412 Industrial 48,800 Cemetery 422 Irrigation 27,998 TOTAL 221,825 tal Maximum Bi-Monthly Volume/2 PREPARED BY FCS GROUP, INC (425) 867-1802 % Share 58.24% 6.95% 22.00% 0.19% 12.62% 100.00% Cost , $ 481,923 57,493 182,037 1,572 104,439 $ 827,463 I Water 10-28 II -no irr incr CustAlioc 1211212003 2:03 PM Page 4 Date: 12112103 City of Camas Water Utility Customer Class Allocations File: F:\Camas\[Water 10-28 II -no irr incr.xls]CustAlloc Allocation of Fire Protection Costs to Customer Classes FIRE PROTECTION COSTS Customer Classes Residential Commercial Industrial Cemetery Irrigation NfA 1,000 3,000 20,000 NfA NfA 24,000 Water SYstem Comprehensive Plan; Duration is per engineer estimate. Allocated Cost Distribution ' •. ':;' "1'.S: ··':::.66:J)2% All Customers $ 12,433 Commercial/City Increment $ 6,217 Industrial Increment $ 43,516 Storagefal '·';"""';:;:;.33:08% All Customers $ 1,536 Commercial/City Increment $ 3,073 Industrial Increment $ 26,116 Total $ 92,890 [a] Fire Protection share of total storage requirements Check: Total Costs Allocated: Total Revenue Requirement: PREPARED BY FCS GROUP, INC (425) 867-1802 $ $ 2,337,717 2,337,717 Billed MCEs 95,816 15,595 4,842 95,816 15,595 4,842 Total Usage 1,520,915 $ 664,132 $ 564,335 $ 1,520,915 $ 664,132 $ 564,335 $ Water 10-2811-no Irr incr CustAlloc Billed MCEs 80,221 10,754 4,842 300 6,712 102,828 Monthly Cost PerMCE 0.13 0.40 8.99 0.02 0.20 5.39 $ $ $ $ $ $ - Total Usage 856,783 99,797 564,335 3,522 118,177 1,642,614 Cost Per ccf 0.01 0.01 0.08 0.00 0.00 0.05 12112120032:03 PM Page 5 Date: 12112/03 City of Camas Water Utility Customer Class Allocations File: F:\Camas\[Water 10-28 II -no irr incr.xlsjCustAlioc Summary of Allocations Customer Classes Residential Commercial Industrial Cemetery Irrigation TOTAL PREPARED BY FCS GROUP, INC (425) 867-1802 -.- Customer Accounts $ 65,651 2,721 340 11 1,489 $ 70,212 _._----- Meters & Services $ 362,065 29,867 11,841 808 18,158 $ 422,739 --- Base Demand $ 452,121 71,575 360,264 1,648 38,804 $ 924,412 Water 10-28 11-no irr incr CustAlioc Toggle: Peak Capacity $ 481,923 57,493 182,037 1,572 104,439 $ 827,463 2 Fire Protection $ 7,869 2,312 82,709 $ 92,890 FIRE PROTECTION ALLOCATION 1 = PER MCE 2= PER CCF Total % Revenue Req. Share $ 1,369,629 163,968 637,191 4,039 162,890 58.59% 7.01% 27.26% 0.17% 6.97% . $ 2,337,717 100.00%; ._----'----------j 1211212003 2:03 PM Page 6 Date: 12112103 City of Camas Water Utility Customer Class Allocations File: F:\Camas\[Water 10-28 II -no irr incr.xls]CustAlioc Cost of Service Comparison Customer Classes Residential Commercial Industrial Cemetery Irrigation TOTAL PREPARED BY FCS GROUP, INC (425) 867-1802 2004 Revenue with Across-the-Board Increase $ 1,420,974 185,700 632,312 2,096 96,635 $ 2,337,717 2004 Cost of Service $ 1,369,629 163,968 637,191 4,039 162,890 $ 2,337,717 Indicated Increasel (Decrease) -3.61% -11.70% 0.77% 92.70% 68.56% 0.00% Water 10-28 II -no irr incr CustAlloc --'"'-~ ...--. 12112120032:03 PM Page 7 City of Camas Water Utility Unit Costs Date: 12/1212003 Filename: F:ICamasl[Water 10-28 II -no irr Incr.xlsJUnit Costs Customer Costs Residential Percent to be Recovered: 100.00% Allocated Revenue Requirements: $ 65,651 Charge Basis: # of Billed Accounts 73,602 Monthly Cost per Account: $ 0,89 Meters & Services Cost Residential Percent to be Recovered: 100.00% Allocated Revenue Requirements: $ 362,065 Charge Basis: Billed MSEs 75,322 Monthly Cost per MSE: $ 4.81 Base Demand Costs Residential Percent to be Recovered: PerMCE 0.00% Perccf 100.00% Allocated Revenue Requirements: PerMCE $ Per ccf $ 452,121 Charge Basis: Billed MCEs 80,221 Total Consumption 856,783 Monthly Cost per MCE $ Cost Der cct $ 0.53 Peak Demand Costs Residential Percent to be Recovered: PerMCE 0.00% Perce( 100.00% Allocated Revenue Requirements: PerMCE $ Per ccf $ 481,923 Charge Basis: BlfledMCEs 80,221 Total Consumption 856,783 Monthly Cost per MCE $ Cost per ccf $ 0.56 Fire Protection Costs Residential Monthly Cost per MCE $ 0.15 Cost per ccf $ 0.01 i Commercial i 100.00% $ 2,721 3,051 $ 0.89 Commercial I 100.00% $ 29,867 6,213 $ 4.81 Commercial 0.00% 100.00% $ $ 71,575 10,754 99,797 $ $ 0.72 Commercial 0.00% 100.00% $ - $ 57,493 10,754 99,797 $ $ 0.58 Commercial $ 0.74 $ 0.02 PREPARED BY FCS GROUP, INC (425) 867-1802 Water 10-28 II -no irr incr Unit Costs Industrial 100.00% $ 340 382 $ 0.89 Industrial i 100.00% $ 11,841 2,463 $ 4.81 Industrial 0.00% 100.00% $ - $ 360,264 4,842 564,335 $ $ 0.64 Industrial 0.00% 100.00% $ $ 182,037 4,842 564,335 $ $ 0.32 Industrial $ 15.12 $ 0.15 Cemetery 100.00% $ 11 12 $ 0.89 Cemetery 100.00% $ 808 168 $ 4.81 Cemetery 0.00% 100.00% $ $ 1,648 300 3,522 $ $ 0.47 Cemetery 0.00% 100.00% $ $ 1,572 300 3,522 $ $ 0.45 Cemetery N/A N/A $ $ $ $ $ $ $ $ $ $ $ $ Irrigation 100.00% 1,489 1,669 0,89 Irrigation 100.00% 18,158 3,778 4.81 Irrigation 0.00% 100.00% - 38,804 6,712 118,177 0,33 Irrigation 0.00% 100.00% - 104,439 6,712 118,177 0.88 Irrigation N/A N/A 12/1212003 2:03 PM Page 1 f i r r Date: 1211212003 City of Camas Water Utility Unit Costs Filename: F:lCamasl[Water 10-2811· no irr incr.xlsjUnlt Costs Unit Cost Summary PREPARED BY FCS GROUP, INC (425) 687·1802 Residential Cost Component Customer Meters & Services Base Demand Peak Demand Are Protection Commercial Cost Component Customer Meters & SelVices Base Demand Peak Demand Fire Protection Industrial Cost Component Customer Meters & SelVlces Base Demand Peak Demand Fire Protection CemetelV Cost Component Customer Meters & SelVices Base Demand Peak Demand Fire Protection rrigatlon Cost Component Customer Meters & SelVlces Base Demand Peak Demand Fire Protection 2 2 2 2 2 Per Account I PerMSE I PerMCE i ! 4.81 I $ 0.89 1 $ 1$ · i i: · · Per Account I PerMSE I PerMCE I ; $ 0.89 ! 1$ 4.81 $ · $ · $ · Per Account! PerMSE I PerMCE 0.89 1 ! $ 4.81 1$ 1$ I I: · I · Per Account I i PerMSE I PerMCE $ 0.89 1 $ 4.81 I $ · $ ! N/A Per Account I PerMSE I PerMCE , «, I: $ 0.89 1 $ · I · NlA Water 10-28 II • no Irr Incr Unit Costs $ $ $ I , I I: '$ , , I I I I: $ $ $ $ $ Per cct 0.53 0.56 0.01 Per ccf 0.72 0.58 0.02 Per ccf 0.84 0.32 0.15 Per ccf 0.47 0.45 NlA Per ccf 0.33 0.86 N/A 12112120032:03 PM Page 2 PREPARED BY FCS GROUP, INC (425) 867-1802 Rate Design -Option A -Cost of Service Rates Date: 1211212003 City of Camas Water Utility Rate Design - Filename: F:\Camas\[Water 10-2811· no Irr Incr.xlsJRateDesign Outside City Weighting Factor. 1,5 Residential Inside C~ _____________ Rate Schedule Meter Size Per Bill I PerMSE PerMCE 5/8~ Meter $ 0.89 ! $ 4.81 $ - 3/4-Meter 0.89 1 5.29 - 1-Meter 0.89 ! 6.73 1/4" Meter 0.e9 7.69 112-Meter 0.89 8.65 - 2"Meter 0.89 13.94 - 3"Meter 0.89 52.e8 4"Meter 0.89 67.30 S"Meter 0.89 100.94 a"Meler 0.89 139.40 - 10-Meter 0.89 182.66 - Outside City Rate Schedule MeterSI%e Per Bill I PerMSE PerMCE 5/8" Meier $ 1.34 $ 7.21 $ 3f4" Meter 1.34 7.93 - 1"Meter 1.34 10.09 - 1/4" Meter 1.34 11.54 112-Meter 1.34 12.98 - 2-Meter 1.34 20.91 - 3"Meter 1.34 79.31 - 4"Meter 1.34 100.94 6-Meter 1.34 151.42 - BIOMeter 1.34 209.10 10"Meter 1.34 273.99 - Customer Statistics Calculated Revenues Total Base Volume # of Accounts 1 TO~~~~age Charge (Pet Charge (per Base Volume month) cd!' $ 5.70 $ 1.10 4,953 1 651,571 $ 338,723 $ 716,311 $ 6.18 1.10 97 1 18,763 7,178 20,628 7.62 1.10 191 , 47,656 17.502 52,391 B,58 1.10 -I 9.54 1.10 281 13,343 1 3,186 1 14,669 1 14.83 1.10 91 9.758 1,584 10.728 E 53.77 1.10 1 i 2,630 718 2.891 68.19 1.10 -I 101.84 1.10 :1 140.29 1.10 183.55 1.10 -! 5.2791 743,721 1$ 368,890 I $ 817,617 I $ Customer Statistics I Calculated Revenues Total Base Volume # of A tsl Total Usage Charge (Per Cha::.(per Base Volume month ccoun 1 (ccf) $ 8.55 $ 1.65 55: I 73,346 $ 57,177 $ 120,951 $ 9.27 1.65 56 124 92 E 11.43 1.65 11 ! 1,973 1,526 3,253 12.87 1.65 i -i 14.32 1.65 -I 22.25 1.65 -i E 80.65 1.65 ~ J 102.28 1.65 152.75 1.65 :1 210.44 1.65 275.33 1.65 -i 570 I 75,374 I $ 58,827 I $ 124,295 I $ Total Inside + Outside City Revenues: Required Residential Revenues: Surplus (Deficit): Water l0-2B 11-no Irr Incr RateDeslgn $ Total 1,055,034 27,805 69,893 17,854 12,312 3,609 1.186.507 Total 178,12B 215 4,779 183,122 1,369,629 1,369,629 - 12112120032:04 PM Page 1 PREPARED BY FCS GROUP, INC (425)867-1802 Rate Design -Option A -Cost of Service Rates Date: 1211212003 City of Camas Water Utility Rate Design ------- Filename: F:\Camas\[Water 10M2B 11-no Irr mer .xls]RateOesign Commercial InsideC..!!l.. Rate Schedule Meter Size Per Bill I PerMSE PerMCE 518" Meter 9; 0.89 $ 4.Bl $ - 314-Meter 0.89 5_29 - 1"Meter 0,89 6.73 - 1/4" Meier 0.69 7.69 112" Meter 0.89 ! 8.65 2"Meter 0.89 13.94 3"Meter 0.89 52.88 - 4"Meter 0.89 67.30 S"Meter 0.89 100.94 - B"Meter 0,89 139.40 - 1a"Meter 0.B9 182.66 - --._--... Rate Schedule Meter Size Per Bill PerMSE PerMCE 5/8"Meter $ 1.34 $ 7.21 $ - 314" Meter 1.34 7.93 1"Meter 1.34 10.09 - 11/4"Meter 1.34 11.54 1112" Meter 1.34 12.98 2"Meter 1.34 1 20.91 3"Meter 1.34 1 79.31 4"Meter 1.34/ 100.94 S"Meter 1.34 151.42 - 8" Meter 1.34 209.10 - 10" Meter 1.341 273.99 - -------- Customer Statistics Calculated Revenues Total Base Volume .. fA tslrotaJusage Charge (Per Charge (per o ccoun I (ccf) Base Volume month) cd,' $ 5.70 $ 1.32 117! 27,300 $ 7,989 $ 35,939 $ 6.18 1.32 2 i B91 165 1,173 7.62 1.32 621 16,530 5,698 21,762 8.58 1.32 11 1 115 1 9.54 1.32 14/ 5,581 1,657 7,347 14.83 1.32 27 i 23,421 4,752 30,834 , 53.77 1.32 6 i 3,542 3,589 4,663 68.19 1.32 3 ! 9;337 2,731 12,291 , 101.84 1.32 -I , 140.29 1.32 -I 183.55 1.32 ~ I 233l 86,603 I $ 26,696 I $ 114,011 1$ Customer Statistics Calculated Revenues Total Base Volume .. of Accounts TO~~~age Charge (Per Charge (per Bas. Volume month) ccf) $ B.55 $ 1.97 4 3,413 S 457 $ 6,740 $ 9.27 1.97 -- - 11.43 1.97 3 494 458 975 12.87 1.97 -- 14.32 1.97 2 247 382 488 22.25 1.97 -- 80.65 1.97 3 2.648 3.230 5,224 102.28 1.97 1 1,996 1,366 3,941 152.75 1.97 -- 210.44 1.97 -- 275.33 1.97 - - - 14 B,796 $ 5892 $ 17369 $ Tolallnside + Outside City Revenues: Required Commercial Revenues: Surpfus (Deficit): Water 10-2811-no Irr Incr RateDeslgn Total 43,928 1,338 27,460 116 9,003 35,586 8,253 15,022 140.706 Total 7,197 - 1.433 870 8,455 5,307 - 23.262 163,968 163,968 ..........., 12112120032:04 PM Page 2 PREPARED BY FCS GROUP, INC (425) 667-1802 Rate Design -Option A -Cost of Service Rates Date: 1211212003 City of Camas Water Utility Rate Design --- Rlename: F:\Camas\[Water 10-28 II -no Irr incr.xls]RateDesign Industrial InsldeC~ Rate Schedule Meter Size Per Bill PerMSE PerMCE 5/8"Meler $ 0.89 $ 4.81 $ - 3J4"Meter 0.89 5.29 1"Meter 0.89 6.73 114" Meter 0.89 7.69 - 112" Meier 0.89 8.65 - 2"Meter 0.89 13.94 - 3"Meter 0.89 52.88 - 4"Meter 0.89 67.30 S"Meler 0.89 100.94 - S"Meter 0.89 139.40 - 10" Meter 0.89 182.66 - Outside City Rate Schedule Meter SIze PerBiIf PerMSE PerMCE 5/8" Meter $ 1.34 $ 7.21 $ 3/4~ Meier 1.34 7.93 1"Meter 1.34 10,09 - 1/4" Meter 1.34 11.54 112-Meter 1.34 12.98 - 2~ Meter 1.34 20.91 3"Meter 1.34 79.31 - 4"Meter 1.34 100.94 - a-Meter 1.34/ 151.42 8"Meter 1.34 209.10 10"Meter 1.34 273.99 Customer Statistics Calculated Revenues Total Base Volume , Charge (per Charge (per tf. of A ts! Total Usage Base Volume month cen ccoun! (cd) $ 5.70 $ 1.11 3 i 347 $ 218 1 $ 384 1 $ I 6.18 1.11 -, , 7.62 1.11 1 i 93 I 97 I 103 I B.5B 1.11 -I , 9.54 1.11 1: I 4,203 364 4,655 14.83 1.11 100,338 2,265 111,126 53.77 1.11 41 8,495 2,737 9,409 68.19 1.11 3 1 I 148,194 2,603 164,127 101.84 1.11 1 i 241,530 1,296 267,498 140.29 1.11 -I 183.55 1.11 -! 291 503,200 1 $ 9,5791 $ 557,302 I $ Customer Statistics Calculated Revanu Total Base Volume # of A ts I Total Usage I Volume I Charge (Per Cha~(per ccoun i (ccf) Base month) $ 8.55 $ 1.66 -I 9.27 1.66 -I 11.43 1.66 .j 12.87 1.66 -I 14.32 1.66 -I 2225 1.66 -, ! 80.65 1.66 -, 102.28 1.66 21 40,756 1 2,6031 67,708 1 152.75 1.66 :1 210.44 1.66 275.33 1.66 --.:l 2 ! 40,7561 $ 2,6031 $ 67,7081 $ Total Inside + Outside City Revenues: Required Industrial Revenues: Surplus (DeHell): Water 10-28 11-no Irr Incr RateDesign Total 602 200 5,019 113,391 12,145 166,730 268,793 566.B81 Total 70,310 70,!!10 637.191 637,191 -- 1211212003 2:04 PM Page 3 PREPARED BY FCS GROUP, INC (425)867-1802 Rate Design -Option A -Cost of Service Rates Date: 1211212003 City of Camas Water Utility Rate Design ---. --- Filename: F:\Camas\{Water 10-28 11-no hT InCf Jds]RateOeslgn Cemetery InsideCi~ Rate Schedule Meter Size Per Bill I PerMSE PerMCE 518"Meler $ 0.89 $ 4.81 $ 314" MeIer 0.89 529 - 1" Meter 0.69 6.73 - 1/4" Meter 0.69 7.69 - 1/2" Meter 0.89 8.65 - 2"Meter 0.89 13.94 3"Meter 0.89 52.88 - 4"Meter 0.89. 67.30 - 6"Meter 0.89 ! 100.94 - S"Meter 0.89 139.40 10" Meter 0.89 182.66 - OutsideC~ Rate Schedule Meter Size Per Bill I PerMSE PerMCE S/S"Meter $ 1.34 $ 7.21 $ - 3/4" Meter 1.34 7.93 - 1" Meler 1.34 10.09 1/4" Meter 1.34 11.54 - 112" Meter 134 1 12.98 2-Meter 1.34 20.91 3"Meler 1.34 79.31 4-Meter 1.34 100.94 - 6"Meter 1.34 151.42 - e"Meter 1.34 209.10 10-Meter 1.34 273.99 - Customer Statistics Calculated Revenues Total Base Volume # fAce tsl Total Usage Charge (Per Charge (psr o Dun (ccf) month) c~·· Base Volume $ 5.70 $ 0.91 -I 6.16 0.91 :1 7.62 0.91 8.58 0.91 :1 9.54 0.91 14.83 0.91 -I 53.n 0.91 -I 68.19 0.91 11 3,522 818 3,221 101.84 0.91 -I 140.29 0.91 :1 183.55 0.91 1~ 3,522 818 3.221 Customer Statistics I Calculated Revenues Total Base Volwne # of Accounls I TO~~~qaga I I Charge (per Cha:,(per Base Volume I month) $ 8.55 $ 1.37 -! , 927 1.37 -I 11.43 1.37 :1 12.87 1.37 14.32 1.37 .1 22.25 1.37 ! eO.65 1.37 :1 102.28 1.37 -I 152.75 1.37 -I 210.44 1.37 -I 275.33 1.37 -I -i -Is Total Inside + Outside City Revenues: Required Cemetery Revenues: Surplus (DencH): Water 10-2811· no Irrincr RateDesign Total 4,039 4.039 Tolal 4,039 4,039 12112120032:04 PM Page 4 PREPARED BY FCS GROUP, INC (425)BB7-1B02 Rate Design -Option A -Cost of Service Rates Date: 1211212003 City of Camas Water Utility Rate Design -- Filename: F:\Camas\[Water 10-28 11-no Irr IncrJds]RateOesfgn Irrigation Inside City Rate Schedule Meter Size Per Bill I PerMSE PerMCE , 5/8" Meter $ 0.89 $ 4.81 $ - 3/4" Meter 0.89 529 1"Meter 0.89 6.73 11/4"Meler 0.89 7.69 - 1112"Me1er 0.B9! B.65 - 2"Meter 0.89 1 13.94 - 3"Meter 0.89 52.88 4"Meter 0.89 1 67.30 S"Meler 0.89 100.94 - a"Meter 0.B9 ! 139.40 10" Meter 0.89 182.66 - -_ ........... _ ... Rate Schedule Meter Size Per Bill PerMSE PerMCE 5/8" Meier $ 1.34 7.21 314" Meter 1.34 7.93 1"Meter 1.34 10.09 1114"Meter 1.34 11.54 1112"Meter 1.34 12.98 2"Meter 1.34 1 20.91 3" Meter 1.34 79.31 4"Meter 1.34' 100.94 S"Meter 1.34 151.42 S"Meter 1.34 209.10 i0"Meter 1.34 273.99 Customer Statistics Calculated Revenues Total Base Volume I Charge (Per Cha=(per 1# of Ac t i Total Usage Base Volume Total month) coun S (cd) $ 5.70 $ I 1.21 57 I 10,982 $ 3,880 $ 13,311 S 17,192 6.18 1.21 1 i 345 83 418 501 7.62 1.21 29 ! 15,546 2,646 18.843 21,489 8.58 1.21 -i 9.54 1.21 11f 14,601 I 1' 274 1 17'698 1 18,972 14.83 1.21 121 44,015 2.178 53,351 55,529 53.77 121 7 i 12,076 4.307 14.637 18.944 I 68.19 1.21 21 9,922 1,821 12,026 13,847 101.84 1.21 J 140.29 1.21 183.55 1.21 119! 107.486 I $ 16.188 1$ 130.265 I $ 146.473 CUstomer statistics Calculated Revenues Total Base Volume 1# of Ae ts! Total Usage Charge (per .Charge (per coun i (ccf) Sase Volume Total month eel) 8.55 1.82 7 i 896 885 1,628 2.313 9.27 I.B2 Ii 1,696 124 3,083 3,207 11.43 1.82 41 1,575 611 2.864 3,475 12.87 1.82 :1 14.32 1.82 22.25 I.B2 -j BO.B5 I.B2 -f 102.2B I.B2 -I 152.75 1.82 d 2,961 2,039 5,383 7,422 210.44 I.B2 I 275.33 1.82 -j 13 i 7127 3.458 12958 16.416 Total Inside + Outside City Revenues: 162,890 162,890 Required Irrfgation Revenues: Surplus (o.Re1l): Calculated Total Revenes ReqUired Total Revenues SUrplus (Deficit): Water 10-28 11-no Irr Incr Ra1eDeslgn 2,337,717 S 2,337,717 $ ----, --, 12112120032:04 PM PageS I r I l Rates City of Camas Water Utility Rate Schedule: 2004·2008 MONTHLY SERVICE CHARGE Meter Size 2003 2004 5/8" $ 4.01 $ 5.70 3/4" 4.02 6.18 1.0" 4.04 7.62 > 1.25" 4.08 8.58 !:: 1.5" 4.10 9.54 (,J w 2.0" 4.16 14.83 C iii 3.0" 4.32 53.77 ;!!; 4.0" 4.53 68.19 6.0" 5.08 101.84 8.0" 5.74 140.29 10.0" 6.50 183.55 5/8" $ 6.03 $ 8.55 3/4" 6.05 9.27 1.0· 6.08 11.43 ~ 1.25" 6.12 12.87 (,J 1.5" 6.15 14.32 w 2.0· e 6.25 22.25 ~ :J 3.0" 6.48 80.65 0 4.0" 6.81 102.28 6.0" 7.63 152.75 8.0" 6.61 210.44 10.0" 9.76 275.33 Revenue Requirements $ 2,162,286 $ 2,337,717 Calculated Revenues 2,345,366 Difference $ 7,671 Revenue Requirement 2004 Increases Calculated Annual 3.42% Cumulative 3.42% Phase·ln Cost Annual 3.75% of Service Cumulative 3.75% PREPARED BY FCS GROUP, INC (425) 867·1802 Year 2005 $ 5.70 $ 6.18 7.62 8.58 9.54 14.83 53.77 68.19 101.84 140.29 183.55 $ 8.55 $ 9.27 11.43 12.87 14.32 22.25 80.65 102.28 152.75 210.44 275.33 $ 2,439,299 $ 2,534,971 $ 95,672 $ 2005 0.00% 3.42% 3.58% 7.47% 2006 6.07 $ 6.58 8.12 9.15 10.17 15.80 57.29 72.65 108.50 149.48 195.57 9.11 $ 9.88 12.18 13.72 15.25 23.70 85.93 108.98 162.76 224.22 293.36 2,707,263 $ 2,743,322 36,058 $ 2006 6.55% 10.19% 3.69% 11.65% 2007 2008 6.43 $ 6.43 6.97 6.97 8.60 8.60 9.68 9.68 10.77 10.77 16.73 16.73 60.65 60.65 76.92 76.92 114.88 114.88 158.26 158.26 207.06 207.06 9.64 $ 9.64 10.46 10.46 12.90 12.90 14.52 14.52 16.15 16.15 25.10 25.10 90.98 90.98 115.38 115.36 172.32 172.32 237.38 237.36 310.59 310.59 2,980,847 $ 3,102,913 2,964,432 3,106,924 (16,415) $ 4,011 2007 2008 5.87% 0.00% 16.66% 16.66% 3.91% 0.66% 16.02% 16.61% Water 10·26 " • no irr incr OptB AIt2 (2) Customer Class ~ Residential (,J Commercial w industrial c iii Cemetery ;!!; Irrigation ~ Residential (,J Commercial w Industrial c iii ~ Cemetery 0 Irrigation $ $ VOLUME CHARGE (S/cet) 2003 2004 1.26 $ 1.16 $ 1.66 1.35 1.06 1.12 0.56 0.56 0.76 0.76 1.66 $ 1.74 $ 2.51 2.03 1.63 1.66 nla 0.84 1.14 1.14 Year 2005 1.20 1.40 1.16 0.56 0.95 1.80 2.10 1.74 0.84 1.43 2006 2007 $ 1.22 $ 1.24 1.45 1.50 1.20 1.25 0.56 0.56 1.10 1.25 $ 1.83 $ 1.66 2.16 2.25 1.80 1.86 0.84 0.84 1.65 1.88 12/1212003 2:26 PM Page 1 2008 $ 1.24 1.50 1.25 0.56 1.40 $ 1.86 2.25 1.88 0.84 2.10 16 '"i: -II) '::3 ''0 .5 150 48 5 61 82 28 24 12 30 144 48 36 12 30 6 7 63 76 96 43 10 PREPARED BY FCS GROUP, INC (425) 867-1802 City of Camas Water Utility Summary of Statistics by Customer Class OUTSIDE CITY MULTIPLIER: 1.00 INSIDE CITY OUTSIDE CITY TOTAL 25 8 1 11 14 5 3 3 12 4 3 1 5 1 2 10 10 11 6 2 110 238 308 336 17 54 418 528 504 252 1.1 1.4 42 1.6 10 1.8 13 2.9 183 11.0 14.0 21.0 29.0 1.1 1.4 1.6 1.8 137 2.9 278 11.0 473 14.0 140 21.0 29.0 1.5 2.5 3.8 5.0 8.0 16.0 25.0 50.0 80.0 1.5 2.5 3.8 5.0 8.0 16.0 25.0 50.0 80.0 750 384 80 305 656 448 600 30 150 1,152 768 900 600 75 23 35 504 150 380 768 688 250 18 12 26 6 14 2 Water 10-28 II -no Irr incr BiliSumm 3 25 45 2 22 60 3 286 416 1 64 150 2 196 350 42 100 150 48 5 12 320 73 82 54 30 12 30 144 48 50 12 30 6 7 63 6 76 96 43 10 2 25 8 1 2 54 13 14 8 4 3 12 4 5 1 5 1 2 10 10 11 6 2 1 270 139 55 13 448 131 238 594 420 17 54 418 528 700 252 42 10 13 183 64 137 278 473 140 42 12112120032:29 PM Pagel 750 384 80 18 800 365 656 864 750 30 150 1,152 768 1,250 600 75 23 35 504 150 380 768 688 250 100 f 'iii 'I: ..... UI ::I 'C .5 150 48 5 61 82 28 24 12 30 144 48 36 12 30 6 7 63 76 96 43 10 PREPARED BY FeB GROUP. INC (425) 887·1802 25 8 1 11 14 5 3 3 12 4 3 1 5 1 2 10 10 11 6 2 City of Camas Water Utility Summary of Billing Statistics by Customer Class -WEIGHTED 110 238 308 336 17 54 418 528 504 252 1.1 1.4 42 1.6 10 1.8 13 2.9 183 11.0 14.0 21.0 29.0 1.5 2.5 3.8 5.0 8.0 16.0 25.0 50.0 80.0 750 384 80 305 656 448 600 30 150 1,152 768 900 600 75 23 35 504 150 380 768 6B8 250 OUTSIDE CITY MUL TIPLlER: 27 18 39 9 21 3 Water 1().28 II· no Irr Incr WgtBill Summ 5 3 5 2 3 2 809 1.50 38 68 32 90 429 624 126 225 294 525 63 150 150 48 5 12 329 79 82 67 33 12 30 144 48 57 12 30 6 7 63 6 76 96 43 10 3 25 8 1 2 56 14 14 10 5 3 12 4 6 1 5 1 2 10 10 11 6 2 2 270 139 55 13 461 142 238 737 462 17 54 418 528 798 252 42 10 13 183 84 137 278 473 140 63 12112120032:29 PM Pogo 1 750 384 80 18 823 395 656 1,072 825 30 150 1,152 768 1,425 600 75 23 35 504 150 380 768 688 250 150 r f f [ ........... ,_ .. - 2.683 2.502 581 831 2.348 368 1.535 54 769 14,427 1.350 26.946 39.706 19 98 3.044 843 6.814 19.333 4,489 4.186 * August + September ~ October· March *** April ~ September PREPARED BY FCS GROUP. INC (425) 867·1602 Winter 5.264 3.602 869 2.657 5.814 1.735 3.849 17 1.797 47.621 3.493 66.218 105.301 15 1 60 2.905 1.178 2.443 8.311 3,476 2.202 City of Camas Water Utility Summary of Consumption by Customer Class 6.729 5.169 1,495 2.146 6.852 1.449 4.543 71 2.167 47.007 4,519 73.542 122,483 122 153 5.481 2.344 10.681 31.251 7.378 6.716 11.993 8.771 2.364 4.803 12.666 3.184 8.392 88 3.964 94.628 8.012 139.760 227.764 137 1 213 8.386 3.522 13.124 39.562 10.654 8.916 10.528 7,204 1.738 5.314 11.628 3.470 7.698 34 3.594 95.242 6.986 132.436 210.602 30 2 120 5.810 2.356 4.886 16.622 6.952 4.404 Annual 999 731 197 400 1.056 265 699 330 7.886 668 11.647 18.982 11 o 18 699 294 1.094 3.297 905 743 Peak Bi· 195 64 476 6.306 5.853 1.942 Water 10-28 II· no irr Incr ConsSumm Qul§/.rI!l. Clt~ Multif},lier: 1JlQ 94 350 444 65 157 222 925 1,453 2.378 686 1.108 1.794 12.147 26.290 38,437 719 1.942 2.661 Annual 188 37 130 19 1.850 198 1.372 150 24,294 3.203 1.438 222 TOTAL Annual Poak BI· Average Monthly 64.298 197.087 1,410 5.964 3.717 12.809 · · 999 2.663 731 2.502 197 581 · · · · · · 61.353 221.646 1.878 2.640 67 148 1,264 4.413 · · 419 895 1.056 2.348 464 844 849 7.641 · · · · · · 5.995 19.029 27 14 · · 7 54 · · 330 769 7.886 14,427 668 1.350 14.650 32.799 18.962 39.706 · · · 42.750 89119 422 1.664 · · 11 19 0 · 18 98 699 3.044 · · · · · · · · · · 1.150 4.815 · · · · · · · · · · · 294 843 · · · 294 843 890 4.394 153 533 1,282 6.941 · · 1.094 6.814 3.297 19.333 905 4,469 743 4.166 222 1.942 · · · 8.585 48.632 120.127 384.084 12/12120032:29 PM Pagel Peak Bi-Winter 2,683 2,502 581 831 2,348 368 1,535 54 769 14,427 1,350 26,946 39,706 19 98 3,044 843 6,814 19,333 4,489 4,186 '" August + September U October _ March *** April -September PREPARED BY FCS GROUP, INC (425) 867-1802 5,264 3,602 869 2,657 5,814 1,735 3,849 17 1,797 47,621 3,493 66,218 105,301 15 1 60 2,905 1,178 2,443 8,311 3,476 2,202 541,318 City of Camas Water Utility Summary of Consumption by Customer Class -WEIGHTED 6,729 5,169 1,495 2,146 6,852 1,449 4,543 71 2,167 47,007 4,519 73,542 122,483 122 153 5,481 2,344 10,681 31,251 7,378 6,716 11,993 8,771 2,364 4,803 12,666 3,184 8,392 88 3,964 94,628 8,012 139,760 227,784 137 1 213 8,386 3,522 13,124 39,562 10,854 8,918 10,528 7,204 1,738 5,314 11,628 3,470 7,698 34 3,594 95,242 6,986 132,436 210,602 30 2 120 5,810 2,356 4,886 16,622 6,952 4,404 Outside City Multiplier: 1.50 999 731 197 400 1,056 265 699 330 7,886 668 11,647 18,982 11 o 18 699 294 1,094 3,297 905 743 293 96 714 9,459 8,780 2,913 57,261 Water 1()"'28 11-no irr incr Wgt Cons Summ 141 525 666 98 236 333 1,388 2,180 3,567 1,029 1,662 2,691 18,221 39,435 57,656 1,079 2,913 3,992 64,043 Annual 282 56 195 28 2,775 297 2,058 224 36,441 4,805 2,157 333 TOTAL Annual Peak Bi- Average Monthly 57,045 207,328 1,412 5,993 3,791 13,159 - 999 2,683 731 2,502 197 581 -- 64,175 232,246 1,878 2,540 67 148 1,282 4,511 - 428 927 1,056 2,348 563 1,082 924 10,994 6,197 22,550 27 14 7 54 330 769 7,886 14,427 668 1,350 16,451 35,726 18,982 39,706 44,352 92,046 550 1,996 11 19 0 18 98 699 3,044 - 1,278 5,157 - - 294 843 294 843 923 4,604 216 706 1,341 7,286 - 1,094 6,814 3,297 19,333 905 4,489 743 4,186 333 2,913 8,852 50,331 125,147 403,171 12112/20032:29 PM Page 1 i r ( i City of Camas Water Utility Sample Bills (Monthly) INSIDE CITY Meter . Current Rates Size Consumption (2003) Phased-In 2004 Rates Difference iU .~ CI) E E o (.) ~ CI) -CI) E CI) (.) c o :;::: lIS Cl ~ 5/8" 5/8" 2.0" 4.0" 5/8" PREPARED BY FCS GROUP, INC (425) 867-1802 o 5 11.74 15 o 15 30.90 45 o 1,000 $ $ $ 4.01 $ 10.31 18.80 22.91 4.01 $ 29.21 55.92 79.61 1,464.70 4.16 $ 1,084.16 1,586.04 164.16 000 o 200 293.50 400 o 50 $ $ 4.53 $ 116.53 168.89 228.53 4.01 $ 42.01 61.19 80.01 Water 10-28 II -no irr incr SmplBiIIPPT 5.70 $ 11.50 19.32 1.69 1.19 0.51 23.10 0.19 5.70 $ 1.69 25.95 (3.26) 47.41 66.45 14.83 $ 1,134.83 1,655.30 2,254.83 68.19 $ 180.19 232.55 292.19 5.70 $ 43.70 62.88 81.70 (8.51) 10.67 50.67 69.26 90.67 63.66 63.66 63.66 63.66 1.69 1.69 1.69 1.69 12/12/20032:51 PM Page 1 City of Camas Water Utility -- Water Sales Revenue Growth by Customer Class 2003 Revenue 2004 Revenue Under Existing Under Existing Customer Classes (2002) Rates (2002) Rates Residential $ 1,304,543 $ 1,374,047 Commercial 141,672 149,220 Industrial 596,517 611,430 City 28,812 30,347 Cemetery 2,027 2,027 Irrigation 88,717 93,444 TOTAL $ 2,162,288 $ 2,260,515 fomposite Growth Rate 5.01% 4.54% Total linked to Water Sales Revenue on O&M page PREPARED BY FCS GROUP, INC (425) 867-1802 2005 Revenue 2006 Revenue Under Existing Under Existing (2002) Rates (2002) Rates $ 1,443,551 $ 1,513,056 156,768 164,316 626,343 641,256 31,882 33,418 2,027 2,027 98,171 102,897 $ 2,358,742 $ 2,456,969 4.35% 4.16% Water 10-28 II -no irr incr RevGrowth 2007 Revenue Under Existing (2002) Rates $ 1,582,560 171,864 656,169 34,953 2,027 107,624 $ 2,555,196 4.00% 2008 Revenue 2009 Revenue Under Existing Under Existing (2002) Rates (2002) Rates $ 1,657,411 $ 1,726,915 179,993 187,541 671,081 690,965 36,606 38,141 2,027 2,027 112,714 117,441 $ 2,659,832 $ 2,763,030 4.10% 3.88%1 12/12/20032:27 PM Page 1 f f f f { f PREPARED BY FCS GROUP, INC. (425) 867-1802 City of Camas Water Utility Fixed Asset Summary Original Cost of Plant-in-Service .fl PLANT -IN-SERVICE TOTAL WATER ~ 1 Source of Supply $ 1,832,492 2 Treatment 1,001,238 3 Transmission & Dlstrtbution 11,043,761 4 Storage 3,018,573 5 Pumping 2,906,640 6 Hydrants 692,265 7 Meters 191,381 8 Services 4,066,497 9 General Plant 1,216,919 Total $ 25,969,766 Contingency Reserve 259,698 Annual Depreciation Expense (Year 2003) ~ PLANT -IN-SERVICE TOTAL WATER ~ 1 Source of Supply $ 57,330 2 Treatment 20,966 3 Transmission & Distribution 198,294 4 Storage 67,627 5 Pumping 88,205 6 Hydrants 17,307 7 Meters 2,918 8 Services 121,646 9 General Plant 146,852 $ 721,145 Accumulative Depreciation (Year 2003) ~ PLANT -IN-SERVICE ~ 1 Source of Supply 2 Treatment 3 Transmission & Distribution 4 Storage 5 Pumping 6 Hydrants 7 Meters 8 Services 9 General Plant TOTAL WATER $ 1,203,357 364,328 1,808,048 777,650 1,120,999 128,026 191,381 1,025,264 400,141 $ 7,019,193 Water 10-28 /I-no irr Incr Asset Summary UTILITY-BUILT PLANT $ 1,832,492 1,001,238 4,750,793 3,018,573 2,906,640 50,106 191,381 714,489 1,216,919 $ 15,682,631 156,826 UTILITY-BUILT PLANT $ 57,330 20,966 68,370 67,627 88,205 1,253 2,918 21,086 146,852 $ 474,607 UTILITY-BUILT PLANT $ 1,203,357 364,328 776,561 777,650 1,120,999 22,492 191,381 390,066 400,141 $ 5,246,976 $ $ $ $ $ $ CONTRIBUTED PLANT - - 6,292,968 - - 642,159 - 3,352,008 - 10,287135 102,871 CONTRIBUTED PLANT - - 129,924 - - 16,054 - 100,560 - 246,538 CONTRIBUTED PLANT - - 1,031,486 - - 105,534 - 635,198 - 1,772,218 1211212003 2:27 PM Page 1 f 0.0575 0.47 City of Camas Water Utility Growth Rates and Customer Projections 0.7 GfClwfh Ratea bvo/aas, bued on table of Dmlet:ted demand (MaClJ.bycliJss MuterPian .E.J fllctor CuatornerCl1ISS 20., 2002 200' 2.04 20 •• 2008 2007 200. 2009 2010 2011 1 Pcpulatlcn 13.448 14.261 15.074 15.887 16.S99 17.512 ~b!I,'1 20.763 21.576 GtuwlhRlIe G.05% 5.70% • .39% 5.11% 4.67% 4.64% 4.25% 4.0B% 3.92% 2 RasldenUalfCommercial 1 .. 1.9 2.01 2.13 2.24 2.35 2,47 2.82 2.93 GlUWtllRlllIe 5.98% 5.83% 5.33% 5.06% 4.B1% 4.59% 4.02% 3.87% 3 Indusb1e1 .... .... .... ..82 0.63 0.65 0.S6 0.71 0.73 GtowtllRilItt 2.65% 3,45% 2.50% 2.44% 2.38% 2.33% 2.16% 2.11% 4 Wafertech, phasa 1 0.47 :;.~. ::··~.io;47. .:t . 1'''0;5275' \' '~'j::O:5B5 '~:;8\D',64~ ':~:·'~'.),::):o~t -i,-':: ~ :/0.1: i(',."' .• i~D;7 ,::,\ '~~t~o:1., ;-""/'.'0.1',' 5 Over.11 Consumption Growth 0.00% 6.31% 8.10% 5.60% 5.30% 3.48% I 3.36% I 3.47% I 3027% 3.04% Rata: GROWTH EXCLUDING WAFERTECH 5.19% 5.13% 469% 448% 4.29% 4.11% 4.22% 3 % 365% 2012 2013 22.388 23.201 3.76% 3.63% '.04 3.16 3.72% 3.59% 0.74 0.76 2.07% 2.03% i';-ljdro;7 ').'; :'O~7, 2"'% 2.87% 352% 3.40% NOT WEIGHTED (USED FOR CALCULATION OF CONNECTION CHARGES ONLY) TOTAL INSIDE CITY TOTAL OUTSIDE CITY TOTAL INSIDE + OUTSIDE CITY PREPAREQBV FCS GROUP,INC (425)8614802 ,. 2 4 •• 29 4 9. 82 4 ... 201 3D 34 1 402 ,., 58 14 .74 3 •• 127 2. 10 2 4 . , 30 4 101 53 4 2 •• 211 .. 36 1 424 100 51 14 710 377 134 .. 11 . 2 5 .. 30 • 108 .. • 2.' 222 32 37 1 445 19. ., 14 746 3 .. 141 .. 11 2 5 ff7 31 5 111 56 5 ... 233 32 39 1 4ff7 2.0 •• 14 7B2 3 •• 147 25 418 173 •• 14 12 2 5 70 32 5 11. 57 5 ... 243 33 41 1 4 •• 204 71 14 .18 405 154 25 437 17. 59 14 12 2 5 74 33 • 121 5. 5 31. 255 34 43 .5. 414 ,., 25 13 2 • 77 34 • 127 .. , .. , • 92 4 .. , .. .. 474 , .. 74 14 13 2 • BO 34 , 132 ., , .2 • 435 175 25 49' 190 77 14 14 3 • .3 36 • 137 ., , 36 4. 1 984 444 182 25 511 193 • 0 14 14 3 • •• 36 • 142 .. , 29. 37 50 1 1.'" 454 188 25 529 197 .3 14 15 3 • .9 3. • 147 .5 , 30B 3. 52 1 1,036 463 195 25 2014 24,014 3.50% 3.27 3.47% 0.78 1.99% '>;;'1"I~--o~7 2.71% 3.29% ... 201 •• 14 " 3 7 92 37 7 152 •• 7 .. 9 39 54 1.072 412 202 25 2015 24 .... 3.38% u. 3.61% 0.79 1.95% .,·'·'oil· 2.71% 3.8% 5.7 205 .9 14 ,. 3 7 ., 3. 7 157 •• 7 1,110 4., 209 25 2016 ".639 3.27% 3." 3.23% 0'" 2.55% .. ;~,'-'o;'i 2.12% 3 .29 % 2017 .;:< ~~D~~I 3.~;',!1 1.~:~1 '':'~Oi1 2·67%1 3.11~ 12112120032:28 PM -... , r r r ( Technical Appendix C Sewer Utility Spreadsheets - City of Camas Sewer Utility Input of Data and Assumptions Economic & Financial Factors 2002 2003 2004 2005 2006 General Cost Inflation 3.00% 0.00% 3.00% 3.00% 3.00% 2 Labor Cost Inflation 3.00% 0.00% 3.00% 3.00% 3.00% 3 Customer Growth 0.00% 4.32% 4.30% 3.97% 3.82% 4 Construction Cost Inflation 0.00% 0.00% 4.00% 4.00% 4.00% 5 State Excise Tax 3.85% 3.85% 3.85% 3.85% 3.85% 6 State B&O Tax 1.50% 1.50% 1.50% 1.50% 1.50% 7 No Escalation 0.00% 0.00% 0.00% 0.00% 0.00% 8 Fund Earnings 2.00% 2.00% 2.00% 4.00% 4.00% 9 General Inflation plus Growth 3.00% 4.32% 7.30% 6.97% 6.82% Cumulative Customer Growth 0.00% 4.32% 8.81% 13.13% 17.45% Accounting Assumptions 2002 2003 2004 2005 2006 424 SEWER FUND Beginning Operating Cash Balance [a] $ 544,733 Beginning Capital Cash Balance [b] $ 1,382,370 Restricted Balance for Existing Bond Reserves [c] $ 250,829 FISCAL POLICY RESTRICTIONS Minimum Working Capital (days of O&M expense) 60 60 60 60 60 Minimum Capital Fund Balance -% of plant assets 0.0% 2;0% 2.0% 2.0% 2.0% REPLACEMENT FUNDING I Do Not Fund Replacement Separate from OP 1 ... 1 $ -$ -$ -$ -$ -$ RESERVE UTILIZATION Use of Cash Reserves to Meet Annual Obligations $ -$ -$ -$ -$ -$ EXTERNAL FUNDING Annual Amount of Interfund Assistance $ -$ -$ $ $ -$ Annual Repayment of Interfund Loans $ -$ -$ -$ $ -$ [a] 2003 Beginning balance is combined water/sewer operating balances divided by 2 from City 2002 financial statement, less $800,000 moved to Capital [b] 2003 beginning balance is half the amount shown on the City 2002 financial statement worksheet for ending balances, plus $800,000 from Operating [c] 2003 Beginning balance is half of the combined water/sewer restricted bond reserve, $501,658, from the balance sheet as of December 31,2002 PREPARED BY FCS GROUP, INC (425) 867-1802 Sewer 10-28 Input 2007 3.00% 3.00% 3.68% 4.00% 3.85% 1.50% 0.00% 4.00% 6.68% 21.77% 2007 60 2.0% -$ -$ -$ -$ -- 2008 3.00% 3.00% 3.55% 4.00% 3.85% 1.50% 0.00% 4.00% 6.55% 26.08% 2008 60 2.0% 1211212003 9:12 AM Page 1 Capital Financing Assumptions GRANTS Proceeds Anticipated SYSTEM DEVELOPMENT REVENUES System Development Charges REVENUE BONDS Term (years) I nterest Cost I ssuance Cost PWTF LOANS Term (years) I nterest Cost DOE LOANS Term (years) Interest Cost Existing Debt Service -Revenue Bonds TOTAL REVENUE BONDS Annual Interest Payment Annual Principal Payment Total Annual Payment Existing Debt Service -PWTF Loans TOTAL PUBLIC WORKS TRUST FUND LOANS Annual Interest Payment Annual Principal Payment Total Annual Payment Existing Debt Service -DOE Loans TOTAL DEPARTMENT OF ECOLOGY LOANS PREPARED BY FCS GROUP, INC (425) 867-1802 Annual Interest Payment Annual Principal Payment Total Annual Payment City of Camas Sewer Utility Input of Data and Assumptions $ $ $ $ $ $ $ $ 2002 2003 -$ 36,017 789,186 $ 589,106 20 20 5.00% 5.00% 2.00% 2.00% 20 20 2.00% 2.00% 20 20 3.00% 3.00% 2002 2003 182,821 $ 173,696 194,346 230,648 377,167 $ 404,344 2002 2003 29,025 $ 28,746 169,092 169,092 198,117 $ 197,838 2002 2003 391,975 $ 377,259 352,997 367,713 744,972 $ 744,972 Sewer 10-28 Input 2004 2005 $ -$ - $ 612,600 $ 589,106 20 20 5.00% 6.00% 2.00% 2.00% 20 20 2.00% 2.00% 20 20 3.00% 3.00% 2004 2005 $ 163,638 $ 153,524 235,069 245,481 $ 398,707 $ 399,005 2004 2005 $ 27,055 $ 25,364 169,092 169,092 $ 196,147 $ 194,456 2004 2005 $ 361,929 $ 345,960 383,042 399,011 $ 744,971 $ 744,971 2006 $ -$ $ 589,106 $ 20 6.00% 2.00% 20 2.00% 20 3.00% 2006 $ 143,267 $ 253,231 $ 396,498 $ 2006 $ 23,673 $ 169,092 $ 192,765 $ 2006 $ 329,326 $ 415,646 $ 744,972 $ 2007 -$ 589,106 $ 20 6.00% 2.00% 20 2.00% 20 3.00% 2007 132,447 $ 269206 401,653 $ 2007 21,982 $ 169,092 191,074 $ 2007 311,997 $ 432,974 744,971 $ 200B 589,106 20 6.00% 2.00% 20 2.00% 20 3.00% 2008 120,956 282,783 403,739 200B 20,291 169,092 189,383 2008 293,946 451,025 744,971 1211212003 9:12 AM Page 2 424 Budget-Revenue REVENUES Sewage Sales Interfund Loan Revenue Hookup Fees (other than SDCs) Industrial Contract Sales Miscellaneous Revenues Inspection Fees TOTAL REVENUES 424 Budget-Expense SEWER FUND 100 TAXES 53 External Taxes & Operational Assessments [Other] TolalTaxes 810 COLLECTION 11 Sewer Collection -Regular Salaries 12 Overtime 21 Personnel Benefrts 31 Office and Operating Supplies 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals and Leases 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Renlals & Leases Total Collection 811 PRESSURE COLLECTION 11 Sewer Pressure Collection -Regular Salaries 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 35 Small Tools and Minor Equipment PREPARED BY FCS GROUP, INC (425) 867-1802 City of Camas Sewer Utility --- Input of Data and Assumptions 2002 2003 2004 2005 Actual Budget $ 2,285,325 103,009 101,908 101,508 101,108 58,156 52,950 19,100 15,000 $ 2,492,991 $ 213,608 $ 202,758 $ 101,108 $ 2002 2003 2004 2005 Actual Budget $ 70,402 $ 66,000 $ 70,402 $ 66,000 $ -$ -$ $ 571 $ 2,022 560 1,589 6,500 2,769 500 34 984 1;000 250 500 9,141 30,000 20 4,000 22,525 30,000 $ 39,231 $ 73,734 $ -$ -$ $ 54,025 $ 53,852 12,399 13,977 16,540 18,585 61,255 45,000 446 Sewer 10-28 Input -~ 2006 2007 2008 100,708 77,308 100,708 $ 77,308 $ 2006 2007 2008 -$ -$ -$ -$ 1211212003 9:12 AM Page 3 41 Professional Services 42 Communication 45 Operating Rentals and Leases 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases Total Pressure Collection 830 PUMPING 11 Sewer Pumping -Regular Salaries 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals and Leases 47 Public Utility 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases Total Pumping 831 UTILITIES· PUMPING 47 Public Utility Total Utilities -Pumping 850 TREATMENT 11 Sewer Treatment -Regular Salaries 12 Overtime 21 Personnel Benefits 22 Uniforms & Clothing 31 Office and Operating Supplies 35 Small Tools and Minor Equipment 36 Supplies -Chemicals [Caustic Soda] 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals and Leases 46 Insurance 47 Public Utility PREPARED BY FCS GROUP, INC (425) 867-1802 City of Camas Sewer Utility --- Input of Data and Assumptions 289 10,000 1,015 13,381 7,500 20 574 $ 159,944 $ 138,915 $ 10,000 $ - $ $ 109,709 $ 109,048 6,434 3,.145 28,264 30;036 10,942 10,000 1,039 500 6,066 3,000 366 500 300 4,669 7,500 61,960 61,000 27,421 9,000 11 53 300 4,181 .4,000 $ 261,062 $ 238,082 $ 300 $ - $ $ 9,393 $ 8,500 $ 9,393 $ 8,500 $ . $ - $ $ 108,706 $ 109,745 2 II 3,936 2,846 27,386 30,060 '. 136,808 21,000 5,000 5,549 4,500 24,951 95,000 225,000 36,318 26,000 1,643 4,000 501 500 3,655 4,000 88,269 107,528 100,000 Sewer 10-28 Input - - $ - $ - $ - $ - $ - $ 1211212003 9:12 AM Page 4 ---'"': ----., City of Camas Sewer Utility Input of Data and Assumptions 48 Repairs & Maintenance 44,590 40,000 49 Miscellaneous 9,058 13,000 95 Interfund Operating Rentals & Leases 1,510 2,500 Total Treatment $ 512,139 $ 541,419 $ 448,999 $ -$ -$ -$ 860 SERVICES 11 Sewer Services -Regular Salaries $ -$ 12 Overtime 21 Personnel Benefits 45 Operating Rentals and Leases 48 Repairs & Maintenance 129 500 95 Interfund Operating Rentals & Leases 182 Total Services $ 311 $ 500 $ -$ -$ -$ -$ 538-100 ADMINISTRATION/GENERAL (50%) Other 50% to Water 11 Administration/General -Regular Salaries $ 43,909 $ 45,396 12 Overtime 322 21 Personnel Benefits 11,415 10,232 31 Office and Operating Supplies 1,243 1,500 35 Small Tools and Minor Equipment 1,082 4,200 41 Professional Services 10,175 1,600 42 Communication 3,554 4,500 43 Travel 661 500 45 Operating Rentals and Leases 1,250 1,000 46 Insurance 49,427 47 Public Utility 59 48 Repairs & Maintenance 49 Miscellaneous 16,627 11,000 91 Interfund Professional Services 203,656 91A Customer Billing (IF Prof Svcs -Acctg) 95 Interfund Operating Rentals & Leases 41267 Total Administration/General $ 384,645 $ 335,320 $ 229,594 $ -$ -$ -$ 538-170 CUSTOMER SERVICE (50%) Other 50% to Water 11 Administration/General -Regular Salaries $ -$ 12 Overtime 21 Personnel Benertts 31 Office and Operating Supplies 2,676 1,000 35 Small Tools and Minor Equipment 2,517 2,000 41 Professional Services 5,093 11,000 1,000 42 Communication 194 250 43 Travel 117 100 PREPARED BY FCS GROUP. INC Sewer 10-28 1211212003 9:12 AM (425) 867-1802 Input Page 5 45 Operating Rentals and Leases 48 Repairs & Maintenance 49 Miscellaneous 91 Interfund Professional Services 95 Interfund Operating Rentals & Leases Total Customer Service TOTAL SEWER FUND BUDGET 53430 DEPRECIATION EXPENSE Depreciation Expense tal PREPARED BY FCS GROUP, INC (425) 867-1802 City of Camas Sewer Utility Input of Data and Assumptions 1,844 1,000 100 1,750 6,000 2,850 4,000 $ 15,388 $ 27,100 $ 1,000 $ $ 1,452,515 $ 1,429,571 $ 689,893 $ $ $ $ $ $ $ $ 652,518 Enter only the expense for the first year of the analysis; al/ subsequent years are calculated. Sewer 10-28 Input 1211212003 9:12 AM Page 6 Cosl In Year: ~ Improvement Projects (Upgrades & Expanslonsl Rank I Funclfon I Current Cost I Ve.. I Description $ :4,5O!J 434,333. .~,oo·o :5;66,0 i;5n6 5~;~~~ '100~(i'OfJ 2003 6th Avenue Monitoring Upgrades 2003 caustic Soda Syslem -STP 2004 Crown View Plaza Gravity Une FeasiblDty 2004 Bar Screen Panel Cover 2004 Pump Sialion Landscape Improvements 2004 Sewer Main lhe, Joy Sf. to Man Pump Station 2004 Sewer Main line, NW 6th, logan 10 Drake :·:';··.15(1;('PO 2004 Sewer Facility Plan Update 10 11 12 13 14 15 16 17 ,. 19 20 21 22 23 24 25 2B 27 28 29 30 31 32 33 34 35 4 4 .. ·!.~;~o:~ .16;500 2?~;~~~: 100,000 1,338,480 1,352,000 2004 Fronlloader 2004 Boam Crane 2003 One Stop Pump Station Design & ConsltUcllon 2006 PRE Design STP Solids 200l! Joy Street Sewer Main Extension 2007 Man Lift Station Upgrade 450,000 2007 Design STP Solids 2,800,000 2008 ConstrucrlOn STP Solids 967,000 2009 Sewer Main River Crossing to STP 80,000 2010 Lacamas Sewer Extension, Crown 85,000 2010 lacamas Sewer Extension, Crown 92,000 2010 West Camas Main Upslze 413,000 2010 SewerPumpStallon.B~ee 500,000 2010 Sewer Pump Stauon. B~ee 600,000 2010 38lhForce&GraVltyMain 672,000 2010 38th Force & Gravity Main 100,000 2010 SewerPlanUpdate $ 10,597,313 Totallmprovemenl Projects PREPARED BY FCS GROUP, INC. (425) 887·1802 City of Camas Sewer Utility Capital Improvement Program Lire In YallIrs I % Upgrade I % Expanslonl Specific Funding Source ~ 25 m 10 m 00 00 5 ~ 25 ~ ~ 00 25 ~ ~ 00 ~ ~ 00 ~ ~ 00 00 50 50 50 50 50 50 50 50 50 50 100% 0% 100% 50% 100% 0% 50% 50% 50% 50% 100% 50% 25% 50% 50% 50% 0% 0% 0% 100% 0% 0% 0% 0% 50% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 0% 100% 0% 50% 0% 100% ~% ~% 50% 50% 0% ~% 75% 50% 50% 50% 100% 1~0% 100% 0% 100% 100% 100% 100% ~% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% $ 3.217,870 $ 7,379,443 CALCtAATEDRINOlNG CALCUt.<ta:>RlNOlNG CALCULATED RlNDIHG CALCULATEO FUNDING CALCULATED FUNDING CAlOJL.ATEOFUNDJNG CALCUl..ATEORJNCJNG CAI.ClJI..A1m RJNOlNG CAl.ClJlATa> RJNDING CAI.ClJl.UB) RlNDING CALCUt.<ta:> ""'DING CALO..IlA1aJ R.lNDlNG CAlCUlATED fUNclNG CALQJLATED FUNDING CALCUlATED RJND1NG CAlCUlATEO ""'DING CALCUI.A1EDRJNDlNG CAlCULAlED RJNDING DEVELOPER.-fUNOED CALCULAlED RJNDlNG CAI.OJlATED RJNDING DEVB..OPfR-RJNDfD CALCULATED FUNDING DEV8.OPER-flINDED CAlCIAATEO RlNDING CAlCIAATEO RlNDING CAI..CUlATED FUNDING c:AI.CIJWB) ""'DING CAI..CI1I..AlmFtlNDlNG CALCULATED RJNDING CALCULAlED RJNDING CAlCULATED FUNDING CALO.lI.AlED FUNDING CALO.lI.ATED RJNDJNG c:AI.CIJWB)RlNOlNG Sewer 10-28 CIP • • • • • • • • • • 2002 -- 2003 4,500 434,333 200,000 638.833 TOTAL FORECASTED PROJECT COSTS 2004 5,200 5,200 7.800 52,000 104,000 156,000 78,000 17,160 425,360 2005 2006 112,486 1;505,608 2007 1,581.649 526,436 $ 1,618,094 $ 2,108,085 -......, 2008 3,406.628 3,406.628 -- 2009 TOTAL 4,500 434,333 5,.200 5,200 7,800 52.000 104,000 156,000 78,000 17,160 200.000 112,486 1,505,608 1.581,649 526,436 3,406,628 1,223.5631 1,223.563 1,223,563 $ 9,420;564 1211212003 9:12AM Page f ReDair and ReDlaeement Proleets Rank Function CUrrant Cost Yaar Description 10 11 12 13 14 15 ,. 17 18 ,. 20 21 22 23 24 25 26 21 28 2. 30 31 32 33 34 : $ .... ' :~B:4;OOO, 2004 PWTF Water/Sewer Replacement : ".: ij5l"~ 2004 Replace Manhole -NE 2nd and Joy 75,000 2007 Miscellaneous Sewer Main Repair 75,000 2008 MisceBaneous Sewer Main Replacement 75,000 2009 Mlscelaneous Sewer Une Replacement 75,000 2010 Sewer Main Replaeement 75,000 201 t Sewer Main Replacement 75,000 2012 Sewer Main Replacement 75,000 2013 Sewer Main Replacement 75,000 2014 Sewer Main Replacement 75,000 2015 Sewer Main Replacement 75,000 2016 Sewer Main Replacement 1,341,500 Telal Repair & Replacement Projecls $ 11,938,813 Total Capital Cosls City of Camas Sewer Utility Capital Improvement Program Life in Years % Upgrade I % expansion Specific Funding Source 50 80 80 80 80 80 80 80 80 80 80 80 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 0% 0% 0% 0% 0% 0%· 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% CAl..O.lLATED RJNDJNG CAlCULAlm FUNDING CAl.CUl.AlED RJNDING ... CALaJIATED fUNDlNG ... CAUlJLAlm FUNDING CAlCULAlB) FUNDING ... CALCULA'TEO RJNDING ... CAl.CUl.A11!DRJNDJNG ... CAlCUlAlmR.lNDlNG ... CAI..CUI.A'TEOFUNDlNG ... ... CALaJlAlED FUNDING ... CAlCUlATED FUNDING ... CALOJlAlED RJNQlNG ... CALCUlATEDRlNOJNG CALOJlATED FUNDING CAlCULATED FUNDING ... CAlCULATED FUNDING ... CALalLATEO fUNDING ... CAlCUlATED RJNDING ... ... CAlOJlATED RJNDlNG ... CALCJlATED RJNDING CAlCULATED FUNDING ... CAlCUlA1ED RJNDlNG ... CALQJLATED RlNDING ... CALCULA1ED FUNDlNG CAlCIJL<lEDRJNDING ... - 2002 2003 -- TOTAL FORECASTED PROJECT COSTS 2004 607,360 7,800 615,180 2005 2006 2007 87,739 87.739 - 2008 91,249 91.249 2009 TOTAL 94.899 94.899 607,360 7,800 67,739 .'.24. 94,899 889,047 -$ 838,833 $ 1,040,520 $ • $ 1,618,094 $ 2,195,825 $ 3,497.877 $ 1.318,462 $10,309,611 Summa of Cost bv Function .. UDarades & Ex anslons Summary of Cost by Function and Year .. Upgrades & expansions PREPARED BY FCS GROUP, INC. (425) 861-1802 Function Description 1 CoRection Mains Force Mains Pumping Treatment Services Manholes General Plant Total Capital Costs TolalCost 1.745,480 2,239,000 2,465,000 3,784,333 383.500 10,597,313 ~ Description Collec60n Mains Force Mains Pumping Trealnlent Services Manholes General Ptant Total Capital Costs Sewer 1MB CIP 200,000 434.333 4,500 638.833 ZQQ! 156,000 269,360 425,360 ~ 2008 ~ $ 1,505,608 112,486 1,581,S49 526,436 $ 1.618,094 $ 2.108,085 3,40S,628 3,406,628 2009 !Q!& $ 1.661.608 1,223,563 1.223,5S3 1,781,649 4,479,884 273,660 1,223.563 $ 9,420,584 12/1212003 9:12 AM Page 2 - City of Camas Sewer Utility Capital Funding Analysis Summary of Expenditures 2002 2003 2004 2005 2006 2007 2008 SEWER CAPITAL PROJECTS Improvement Upgrades $ -$ 204,500 $ 193,180 $ -$ 432,645 $ 1,054,043 $ 1,703,314 Expansions 434,333 232,180 1,185,449 1,054,043 1,703,314 Repairs and Replacements 615,160 87,739 91,249 TOTAL CAPITAL EXPENDITURES $ -$ 638,833 $ 1,040,520 $ -$ 1,618,094 $ 2,195,825 $ 3,497,877 Capital Financing Plan 2002 2003 2004 2005 2006 2007 2008 PROJECT-SPECIFIC FUNDING SOURCES Revenue Bonds $ -$ -$ -$ -$ -$ -$ PWTFLoans DOE Loans Developer Donations Total Project-8pecific Funding $ -$ - $ -$ -$ -$ -$ Unfunded Capital Expenditures 638,833 1,040,520 1,618,094 2,195,825 3,497,877 DEFICIENCY IN CAPITAL CONTINGENCY $ $ $ $ $ $ $ OTHER FUNDING SOURCES Grants 36,017 System Development Charges 589,106 612,600 589,106 589,106 589,106 589,106 Interfund Loan Proceeds 101,908 101,508 101,108 100,708 77,308 Other Debt Proceeds [Note AI 1,040,000 2,950,000 Capital Fund Balance 326,412 928,281 489,411 Rates Total General Resources $ -$ 727,030 $ 1,040,520 $ 690,214 $ 1,618,094 $ 2,195,825 $ 3,539,106 TOTAL CAPITAL RESOURCES $ -$ 727,030 $ 1,040,520 $ 690,214 $ 1,618,094 $ 2,195,825 $ 3,539,106 Unfunded Capital Expenditures Additions Req. to Meet Contingency $ - $ - $ -$ -$ - $ - $ Minimum Debt Needed (Enter Below) $ -$ $ -$ -$ -$ -$ Make sure above line zeroes when entering debt issue NOTE A: OTHER DEBT OPTION Specify debt instrument: Enter amount needed for projects: $ -$ -$ -$ -$ -$ 1,040,000 $ 2,950,000 PREPARED BY FCS GROUP, INC. Sewer 10-28 12/12/2003 9:01 AM (425) 867-1802 Capital Funding Page 1 PREPARED BY FCS GROUP, INC. (425) 867-1802 New Debt Computations REVENUE BONDS Amount to Fund Issuance Costs Reserve Required Amount of Debt Issue PWTFLOANS Amount to Fund OTHER LOANS Amount to Fund Debt Service Summary EXISTING DEBT SERVICE Annual Interest Payments Annual Principal Payments Total Debt Service Payments Revenue Bond Payments Only NEW DEBT SERVICE Annual Interest Payments Annual Principal Payments Total Debt Service Payments Revenue Bond Payments Only TOTAL DEBT SERVICE PAYMENTS Total Interest Payments Total Principal Payments Total Revenue Bond Payments Only City of Camas Sewer Utility Capital Funding Analysis 2002 $ - $ - $ - $ - 2002 $ 603,821 716435 $ 1,320,256 377,167 $ - $ $ 1,320,256 603,821 716,435 377,167 2003 2004 $ $ - $ -$ - $ -$ - $ -$ - 2003 2004 $ 579,701 $ 552,622 767,453 787,203 $ 1,347,154 $ 1,339,825 404,344 398,707 $ -$ - $ -$ - $ 1,347,154 $ 1,339,825 579,701 552,622 767,453 787,203 404,344 398,707 Sewer 10-28 Capital Funding 2005 2006 $ -$ $ $ - $ -$ - $ -$ - 2005 2006 $ 524,848 $ 496,266 813,584 837,969 $ 1,338,432 $ 1,334,235 399,005 396,498 $ -$ - $ -$ - $ 1,338,432 $ 1,334,235 524,848 496,266 813,584 837,969 399,005 396,498 2007 $ 1,040,000 23,297 101,557 $ 1,164,854 $ - $ - 2007 $ 466,426 871,272 $ 1,337,698 401,653 $ 69,891 31,666 $ 101,557 101,557 $ 1,439,255 536,317 902,938 503,210 2008 $ 2,950,000 66,083 288,071 $ 3,304,154 $ $ 2008 $ 435,193 902,900 $ 1,338,093 403,739 $ 266,241 123,388 $ 389,629 389,629 $ 1,727,722 701,434 1,026,288 793,368 12/12/2003 9:01 AM Page 2 City of Camas Sewer Utility ------ Operating Revenue and Expenditure Forecast Revenues REVENUES Sewage Sales Hookup Fees (other than SDCs) Industrial Contract Sales Miscellaneous Revenues Inspection Fees TOTAL REVENUE Expenditures SEWER FUND 100 TAXES 53 Extemal Taxes & Operational Assessments [Other] Total Taxes 810 COLLECTION 11 12 21 31 35 41 42 43 45 48 49 95 Sewer Collection -Regular Salaries Overtime Personnel Benefits Office and Operating Supplies Small Tools and Minor Equipment Professional Services Communication Travel Operating Rentals and Leases Repairs & Maintenance Miscellaneous Interfund Operating Rentals & Leases Total Collection 811 PRESSURE COLLECTION 11 12 21 Sewer Pressure Collection -Regular Salarie, Overtime Personnel Benefits PREPARED BY FCS GROUP, INC. (425) 867-1802 FORECAST BASIS Customer Growth by Class Customer Growth General Cost Inflation No Escalation Customer Growth FORECAST BASIS Excise & B&O Tax Labor Cost Inflation Labor Cost Inflation Labor Cost Inflation General Inflation + Growth General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation Labor Cost Inflation Labor Cost Inflation Labor Cost Inflation Actual 2002 2003 2004 2005 2006 2007 2008 $ 2,285,325 $ 2,503,594 $ 2,745,160 $ 2,855,259 $ 2,965,358 $ 3,075,458 $ 3,185,557 2,450 24,951 58,156 19,100 1,000 42,750 52,950 15,000 1,043 101,250 52,950 15,646 1,084 104,288 52,950 16,267 1,126 107,416 52,950 16,888 1,167 110,639 52,950 17,509 1,209 113,958 52,950 18,130 $ 2,389,982 $ 2,615,294 $ 2,916,048 $ 3,029,848 $ 3,143,738 $ 3,257,722 $ 3,371,803 $ $ $ $ $ 2002 70,402 $ 70,402 $ 571 $ 2,022 560 1,589 2,769 34 9,141 20 22.525 39,231 $ 54,025 $ 12,399 16,540 Sewer 10-28 O&M 2003 94,177 $ 94,177 $ - $ 6,500 500 984 1,000 250 500 30,000 4,000 30.000 73,734 $ 53,852 $ 13,977 18,585 2004 2005 2006 2007 2008 99,875 $ 103,185 $ 106,827 $ 110,448 $ 114,046 99,875 $ 103,185 $ 106,827 $ 110,448 $ 114,046 - $ 6,975 515 1,014 1,030 258 515 30,900 4,120 30.900 76,226 $ 55,468 $ 14,397 19,143 - $ 7,461 530 1,044 1,061 265 530 31,827 4,244 31.827 78,789 $ 57,132 $ 14,829 19,717 - $ 7,970 546 1,075 1,093 273 546 32,782 4,371 32.782 81,438 $ 58,846 $ 15,274 20,309 - $ 8,502 563 1,108 1,126 281 563 33,765 4,502 33.765 84,174 $ 60,611 $ 15,732 20,918 9,058 580 1,141 1,159 290 580 34,778 4,637 34.778 87,001 62,429 16,204 21,545 1211212003 8:43 AM Page 1 City of Camas Sewer Utility ---- Operating Revenue and Expenditure Forecast 31 35 41 42 45 48 49 95 Office and Operating Supplies Small Tools and Minor Equipment Professional Services Communication Operating Rentals and Leases Repairs & Maintenance Miscellaneous Interfund Operating Rentals & Leases Total Pressure Collection 830 PUMPING 11 12 21 31 35 41 42 43 45 47 48 Sewer Pumping -Regular Salaries Overtime Personnel Benefits Office and Operating Supplies Small Tools and Minor Equipment Professional Services Communication Travel Operating Rentals and Leases Public Utility Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases Total Pumping 831 UTILITIES -PUMPING 47 Public Utility Total Utilities -Pumping 850 TREATMENT 11 Sewer Treatment -Regular Salaries 12 21 22 31 35 Overtime Personnel Benefits Uniforms & Clothing. Office and Operating Supplies Small Tools and Minor EqUipment PREPARED BY FCS GROUP, INC. (425) 867-1802 General Inflation + Growth General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation Labor Cost Inflation Labor Cost Inflation Labor Cost Inflation General Inflation + Growth General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Inflation + Growth General Cost Inflation General Cost Inflation General Cost Inflation Actual 61,255 446 289 1,015 13,381 20 574 45,000 7,500 48,287 10,000 7,725 51,652 55,174 58,858 62,711 7,957 8,195 8,441 8,695 $ 159,944 $ 138,915 $ 155,019 $ 151,286 $ 157,797 $ 164,560 $ 171,584 $ 109,709 $ 6,434 28,264 10,942 1,039 6,066 366 4,669 61,960 27,421 11 4.181 $ 261,062 $ 109,048 $ 3,145 30,036 10,000 500 3,000 500 300 7,500 61,000 9,000 53 4.000 238,082 $ 112,319 $ 115,689 $ 3,239 3,336 30,937 10,730 515 3,090 515 309 7,725 65,456 9,270 300 4.120 248,526 $ 31,866 11,478 530 3,183 530 318 7,957 70,018 9,548 309 4.244 259,006 $ 119,159 $ 3,436 32,822 12,261 546 3,278 546 328 8,195 74,791 9,835 318 4.371 269,887 $ 122,734 $ 126,416 3,540 3,646 33,806 13,080 563 3,377 563 338 8,441 79,785 10,130 328 4.502 281,185 $ 34,820 13,936 580 3,478 580 348 8,695 85,008 10,433 338 4.637 292,914 Generaflnflation + Growth $ 9.393 $ 8.500 $ 9.121 $ 9.757 $ 10.422 $ 11.118 $ 11.845 Labor Cost Inflation Labor Cost Inflation Labor Cost Inflation General Cost Inflation General Inflation + Growth General Cost Inflation $ 9,393 $ 8,500 $ 9,121 $ 9,757 $ 10,422 $ 11,118 $ 11,845 $ 108,706 $ 109,745 $ 171,911 $ 177,068 $ 182,380 $ 187,852 $ 193,487 3,936 27,386 136,808 5,549 Sewer 10-28 O&M 2,846 30,060 21,000 4,500 2,931 47,088 5,000 4,635 3,019 48,501 5,348 4,774 3,110 49,956 5,713 4,917 3,203 51,454 6,095 5,065 3,299 52,998 6,494 5,217 1211212003 8:43 AM Page 2 City of Camas Sewer Utility --, Operating Revenue and Expenditure Forecast 36 41 42 43 45 46 47 48 49 95 Supplies -Chemicals [Caustic Soda) Professional Services Communication Travel Operating Rentals and Leases Insurance Public Utility Repairs & Maintenance Miscellaneous Interfund Operating Rentals & Leases Total Treatment 860 SERVICES 11 Sewer Services -Regular Salaries 12 21 45 48 95 Overlime Personnel Benefits Operating Rentals and Leases Repairs & Maintenance Interfund Operating Rentals & Leases Total Services 538-100 ADMINISTRATIONIGENERAL (50%) 11 12 21 31 35 41 42 43 45 46 47 48 49 91 AdministrationlGeneral -Regular Salaries Overtime Personnel Benefits Office and Operating Supplies Small Tools and Minor Equipment Professional Services Communication Travel Operating Rentals and Leases Insurance Public Utility Repairs & Maintenance Miscellaneous Interfund Professional Services PREPARED BY FCS GROUP, INC. (425) 867-1802 General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Inflation + Growth General Cost Inflation General Cost Inflation General Cost Inflation Labor Cost Inflation Labor Cost Inflation Labor Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation Labor Cost Inflation Labor Cost Inflation Labor Cost Inflation General Inflation + Growth General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Inflation + Growth General Cost Inflation General Cost Inflation General Cost Inflation Actual 24,951 36,318 1,643 501 3,655 107,528 44,590 9,058 1,510 $ 512,139 $ $ $ $ - $ 129 182 311 $ 43,909 $ 322 11,415 1,243 1,082 10,175 3,554 661 1,250 49,427 59 16,627 203,656 Sewer 10-28 O&M 95,000 26,000 4,000 500 4,000 88,269 100,000 40,000 13,000 2,500 541,419 $ - $ 500 500 $ 45,396 $ 10,232 1,500 4,200 1,600 4,500 500 1,000 11,000 158,953 225,000 26,780 4,120 515 4,120 90,917 107,305 41,200 13,390 2,575 747,488 $ - $ 515 515 $ 46,758 $ 10,539 1,610 4,326 1,648 4,635 515 1,030 11,330 173,460 231,750 27,583 4,244 530 4,244 93,645 114,783 42,436 13,792 2,652 774,370 $ - $ 530 530 $ 48,161 $ 10,855 1,722 4,456 1,697 4,774 530 1,061 11,670 178,664 238,703 28,411 4,371 546 4,371 96,454 122,608 43,709 14,205 2,732 802,187 $ - $ 546 546 $ 49,606 $ 11,181 1,839 4,589 1,748 4,917 546 1,093 12,020 184,024 - 245,864 29,263 4,502 563 4,502 99,348 130,795 45,020 14,632 2,814 830,971 $ - $ 563 563 $ 51,094 $ 11,516 1,962 4,727 1,801 5,065 563 1,126 12,381 189,544 253,239 30,141 4,637 580 4,637 102,328 139,358 46,371 15,071 2,898 860,755 580 580 52,627 11,862 2,090 4,869 1,855 5,217 580 1,159 12,752 195,231 1211212003 8:43 AM Page 3 --, - City of Camas Sewer Utility Operating Revenue and Expenditure Forecast 91A Customer Billing (IF Prof Svcs -Acctg) 95 Interfund Operating Rentals & Leases Total Administration/General 538-170 CUSTOMER SERVICE (50%) 11 Administration/General -Regular Salaries 12 Overtime 21 PerSonnel Benefits 31 Office and Operating Supplies 35 Small Tools and Minor Equipment 41 Professional Services 42 Communication 43 Travel 45 Operating Rentals and Leases 48 Repairs & Maintenance 49 Miscellaneous 91 Interfund Professional Services 95 Interfund Operating Rentals & Leases Total Customer Service TOTAL SEWER FUND BUDGET 53430 DEPRECIATION EXPENSE Depreciation Expense [aJ TOTAL EXPENSES less: DepreCiation (Non-Cash Expense) CASH OPERATING EXPENDITURES PREPARED BY FCS GROUP, INC. (425) 867-1802 Generallnffation + Growth General Cost Inffation $ Labor Cost Inffation $ Labor Cost Inffation Labor Cost Inffation Generallnffation + Growth General Cost Inffation General Cost Inflation General Cost Inffation General Cost Inffation General Cost Inflation General Cost Inflation General Cost Inffation Generallnffation + Growth General Cost Inflation $ $ Calc'd from "Input" and "Capital" $ $ $ Actual 41,267 384,645 $ -$ 2,676 2,517 5,093 194 117 1,844 100 2,850 15,388 $ 1,452,515 $ 652,518 $ 2,105,032 $ {652,518} 1,452,515 $ Sewer 10-28 O&M 51,439 56,134 60,046 64,140 45,000 46,350 47,741 49,173 335,320 $ 358,335 $ 371,377 $ 384,876 -$ -$ -$ - 1,000 1,073 1,148 1,226 2,000 2,060 2,122 2,185 11,000 1,000 1,030 1,061 250 258 265 273 100 103 106 109 1,000 1,030 1,061 1,093 1,750 1,803 1,857 1,912 6,000 6,438 6,887 7,357 4,000 4,120 4,244 4,371 27,100 $ 17,884 $ 18,719 $ 19,587 1,457,748 $ 1,712,989 $ 1,767,020 $ 1,833,567 673,981 $ 729,249 $ 729,249 $ 750,319 2,131,729 $ 2,442,238 $ 2,496,268 $ 2,583,886 {673,981} {Z29,249} {729,249} {750,319} 1,457,748 $ 1,712,989 $ 1,767,020 $ 1,833,567 - 68,422 50,648 $ 398,849 $ - 1,308 2,251 1,093 281 113 1,126 1,970 7,848 4,502 $ 20,491 $ 1,902,357 $ 825,210 $ 2,727,567 {825,210} $ 1,902,357 $ $ $ $ $ $ $ 72,902 52,167 413,310 1,394 2,319 1,126 290 116 1,159 2,029 8,361 4,637 21,430 1,973,466 894,483 2,867,949 {894,483) 1,973,466 12112/2003 8:43 AM Page 4 -------. City of Camas Sewer Utility Revenue Requirements Analysis Cash Flow Sufficiency Test 2002 2003 2004 2005 2006 2007 2008 EXPENSES Cash Operating Expenses $ 1,452,515 $ 1,457,748 $ 1,712,989 $ 1,767,020 $ 1,833,567 $ 1,902,357 $ 1,973,466 Existing Debt Service 1,320,256 1,347,154 1,339,825 1,338,432 1,334,235 1,337,698 1,338,093 New Debt Service 101,557 389,629 Interfund Loan Repayment (to other funds) Rate-Funded Capital Improvement Program Depreciation Funding Addttions Required to Meet Minimum Working Capttal 43,762 10,939 11,308 11,689 Total Expenses $ 2,772,n1 $ 2,804,902 $ 3,052,814 $ 3,149,213 $ 3,178,742 $ 3,352,920 $ 3,712,876 REVENUES Sewer Sales [Including adopted increases] $ 2,285,325 $ 2,503,594 $ 2,745,160 $ 2,855,259 $ 2,965,358 $ 3,075,458 $ 3,185,557 Industrial Contract Sales 24,951 42,750 101,250 104,288 107,416 110,639 113,958 Other Revenue 79,706 68,950 69,639 70,301 70,964 71,626 72,288 Operating Fund Interest Earnings 15,911 12,437 19,901 21,652 22,089 26,604 Interfund Resources Use of Reserves Total Revenue $ 2,389,982 $ 2,631,205 $ 2,928,486 $ 3,049,749 $ 3,165,390 $ 3,279,812 $ 3,398,407 CASH TEST REVENUE DEFICIENCY (SURPLUS) $ 382,789 $ 173,697 $ 124,329 $ 99,464 $ 13,352 $ 73,108 $ 314,469 Coverage Sufficiency Test 2002 2003 2004 2005 2006 2007 2008 EXPENSES Cash Operating Expenses $ 1,452,515 $ 1,457,748 $ 1,712,989 $ 1,767,020 $ 1,833,567 $ 1,902,357 $ 1,973,466 Revenue Bond Debt Service 3n,167 404,344 398,707 399,005 396,498 503,210 793,368 Revenue Bond Coverage Requirement: G 150,867 161,738 159,483 159,602 158,599 201,284 317,347 Total Expenses $ 1,980,548 $ 2,023,830 $ 2,271,179 $ 2,325,627 $ 2,388,665 $ 2,606,851 $ 3,084,180 ALLOWABLE REVENUES Sewer Sales $ 2,285,325 $ 2,503,594 $ 2,745,160 $ 2,855,259 $ 2,965,358 $ 3,075,458 $ 3,185,557 Industrial Contract Sales 24,951 42,750 101,250 104,288 107,416 110,639 113,958 Other Revenue 79,706 68,950 69,639 70,301 70,964 71,626 72,288 System Development Charges 789,186 589,106 612,600 589,106 589,106 589,106 589,106 Interest Earnings -All Funds 43,559 42,402 67,972 99,254 69,262 57,448 Total Revenue $ 3,179,168 $ 3,247,958 $ 3,571,050 $ 3,686,925 $ 3,832,098 $ 3,916,090 $ 4,018,357 Coverage Realized 4.58 4.43 4.66 4.81 5.04 4.00 2.58 COVERAGE TEST REVENUE DEFICIENCY (SURPLUS) $ (1,198,620) $ (1,224,129) $ (1,299,871) $ (1,361,299) $ (1,443,433) $ (1,309,239) $ (934,177) PREPARED BY FCS GROUP, INC. Sewer 10-28 1211212003 8:43 AM (425) 867-1802 Tests Page 1 PREPARED BY FCS GROUP. INC. (425) 867·1802 --- City of Camas Sewer Utility Revenue Requirements Analysis Rate Increase Required Maximum Deficiency From Tests $ Net Revenue From Prior Rate Increases Revenue Deficiency $ Plus: Adjustment for State Excise Tax Total Revenue Deficiency $ Rate Revenue Before Rate Increase (Incl. previous increases) $ Required Annual Rate Increase Number of Months New Rates Will Be In Effect Info: Percentage Increase to Generate RequiredRevenue Policy Induced Rate Increases ANNUAL RATE INCREASE CUMULATIVE RATE INCREASE Full Year Rate Revenues After Rate Increase $ Net Cash Flow After Rate Increase Coverage After Rate Increase 2002 2003 -$ 173,697 -$ 173,697 6955 -$ 180,652 2,285,325 $ 2,503,594 0.00% 7.22% 12 12 0.00% 7.22% 0.00% 0.00% 0.00% 0.00% 0.00% 2,285,325 $ 2,503,594 (382,789) (173,697) 4.58 4.43 Sewer 10-28 Tests $ $ $ $ $ 2004 2005 2006 2007 124,329 $ 99,464 $ 13,352 $ 73,108 103,299 107,135 124,329 $ 99,464 $ -$ H!Z§ 3983 129,307 $ 103,447 $ $ 2,745,160 $ 2,855,259 $ 3,072,794 $ 3,186,882 4.71% 3.62% 0.00% 0.00% 12 12 12 12 4.71% 3.62% 0.00% 0.00% 0.00% 0.00% 3.62% 0.00% 0.00% 0.00% 3.62% 3.62% 3.62% 2,745,160 $ 2,958,706 $ 3,072,794 $ 3,186,882 (124,329) 43,762 100,887 45,335 4.66 5.06 5.30 4.21 - 2008 $ 314,469 110,970 $ 203,499 8 j4!l $ 211,647 $ 3,300,971 6.41% 12 6.41% 6.41% 10.27% $ 3,512,618 11,689 2.97 --, 12/1212003 8:43 AM Page 2 - City of Camas Sewer Utility Revenue Requirements Analysis Projected Rate Revenues wlo Any Rate Increase Additional Revenues From 2002 Rate Increase Additional Revenues From 2003 Rate Increase Additional Revenues From 2004 Rate Increase Additional Revenues From 2005 Rate Increase Additional Revenues From 2006 Rate Increase Additional Revenues From 2007 Rate Increase Additional Revenues From 2008 Rate Increase Additional Revenues From 2009 Rate Increase Total Additional Revenues From Rate Increases EFFECTIVE RATE REVENUES AFTER RATE INCREASE Adjustment for Partial Year Increase Additional State Excise Taxes Additional Slale Excise Taxes From 2002 Rate Increase Additional State Excise Taxes From 2003 Rate Increase Additional State Excise Taxes From 2004 Rate Increase Additional State Excise Taxes From 2005 Rate In9rease Additional Slate Excise Taxes From 2006 Rate Increase Additional State Excise Taxes From 2007 Rate Increase Additional State Excise Taxes From 2008 Rate Increase Additional Slate Excise Taxes From 2009 Rate Increase Total Additional State Excise taxes From Rate Increases Memorandum items: PREPARED BY FCS GROUP, INC. (425) 867-1802 Sales Revenue Growth State Excise Tax Rate 2002 2003 $ 2,285,325 $ 2,503,594 $ $ - $ 2,285,325 $ 2,503,594 $ -$ - 0.00% 9.55% 3.85% 3.85% Sewer 10-28 Tests 2004 2005 2006 $ 2,745,160 $ 2,855,259 $ 2,965,358 103,447 107,436 $ $ 103,447 $ 107,436 $ 2,745,160 $ 2,958,706 $ 3,072,794 3,983 4,136 $ -$ 3,983 $ 4,136 9.65% 4.01% 3.86% 3.85% 3.85% 3.85% 2007 $ 3,075,458 $ 111,425 $ 111,425 $ $ 3,186,882 $ 4,290 $ 4,290 $ 3.71% 3.85% -"""\ 2008 3,185,557 115,414 211,647 327,061 3,512,618 4,443 8,148 12,592 3.58% 3.85% -- 1211212003 8:43 AM Page 3 Fund Activity OPERATING FUND Beginning Balance plus: Net cash Flow after Rate Increase less: Transfer of Surplus to capital Fund Ending Balance Minimum Working Capital Info: No of Days of Cash Operating Expenses CAPITAL FUND Beginning Balance plus: Depreciation Funding plus: Developer Donations plus: System Development Charges plus: Grant Proceeds plus: Net Debt Proceeds Available for Projects plus: Interfund Loan Repayment plus: Interest Earnings plus: Transfer of Surplus from Operating Fund less: capital Fund Expend~ures Ending Balance Minimum Balance (Contingency) BOND RESERVE PREPARED BY FCS GROUP, INC. (425) 867-1602 Beginning Balance plus: Reserve Funding from New Debt Ending Balance Minimum Reserve Balance - City of Camas Sewer Utility Revenue Requirements Analysis $ $ $ $ $ $ $ 2002 2003 - 544,733 - 1,382,370 - - 250,829 $ 544,733 (173,697) $ 371,036 239,630 93 $ 1,382,370 589,106 36,017 101,908 27,647 {638,833l $ 1,498,215 $ 672,635 $ 250,829 $ 250,829 250,829 Sewer 10-28 Tests $ $ $ $ $ $ $ 2004 2005 2006 371,036 $ 246,707 $ 290,469 (124,329) 43,762 100,887 {89,948} 246,707 $ 290,469 $ 301,408 281,587 290,469 301,408 53 60 60 1,498,215 $ 1,201,767 $ 1,940,051 612,600 589,106 589,106 101,508 101,108 100,708 29,964 48,071 77,602 89,948 {l,040,520} {l,618,094l 1,201,767 $ 1,940,051 $ 1,179,320 693,445 $ 693,445 $ 725,807 250,829 $ 250,829 $ 250,829 250,829 $ 250,629 $ 250,829 250,829 250,829 250,829 2007 $ 301,408 $ 45,335 {34,027} $ 312,716 $ 312,716 60 $ 1,179,320 $ 589,106 1,040,000 77,308 47,173 34,027 {2,195,825l $ 771,109 $ $ 769,724 $ $ 250,829 $ 101,557 $ 352,386 $ 352,386 --, 2008 312,716 11,689 324,405 324,405 60 771,109 589,106 2,950,000 30,844 {3497,877) 843,181 839,681 352,386 288,071 640,456 640,458 1211212003 8:43 AM Page 4 PREPARED BY FCS GROUP, INC (425) 867-1802 Summary of Revenue Requirements SOURCES Rate Revenues Before Increase Industrial Contract Sales Interest Earnings Other Revenues TOTAL SOURCES USES Taxes Col/ection Pressure Col/ection Pumping Treatment Services Administrationl/nterfundlCustomer Service Total Functional Uses Debt Service Existing New Total Debt Service Additions to Reserve TOTAL USES INCREASE CALCULATION Rate Revenue Including Previous Increases Total Annual Revenue Deficiency' RATE REVENUE AFTER INCREASES Annual Rate Increase Cumulative Rate Increase 'After Excise Tax adjustment City of Camas Sewer Utility 2003 2004 $ 2,503,594 $ 2,745,160 42,750 101,250 15,911 12,437 68,950 69,639 $ 2,631,205 $ 2,928,486 $ 94,177 $ 99,875 73,734 76,226 138,915 155,019 246,582 257,647 541,419 747,488 500 515 362,420 376,219 $ 1,457,748 $ 1,712,989 $ 1,347,154 $ 1,339,825 $ 1,347,154 $ 1,339,825 ~ -~ - $ 2,804,902 $ 3,052,814 $ 2,503,594 $ 2,745,160 180,652 129,307 $ 2,684,246 $ 2,874,467 0.00% 0.00% 0.00% 0.00% Sewer 10-28 ReqSum(2) -- 2005 2006 2007 $ 2,855,259 $ 2,965,358 $ 3,075,458 104,288 107,416 110,639 19,901 21,652 22,089 70,301 70,964 71,626 $ 3,049,749 $ 3,165,390 $ 3,279,812 $ 103,185 $ 106,827 $ 110,448 78,789 81,438 84,174 151,286 157,797 164,560 268,763 280,309 292,302 774,370 802,187 830,971 530 546 563 390,096 404,463 419,339 $ 1,767,020 $ 1,833,567 $ 1,902,357 $ 1,338,432 $ 1,334,235 $ 1,337,698 101,557 $ 1,338,432 $ 1,334,235 $ 1,439,255 ~ 43,762 ~ 10,939 ~ 11,308 $ 3,149,213 $ 3,178,742 $ 3,352,920 $ 2,855,259 $ 3,072,794 $ 3,186,882 103,447 $ 2,958,706 $ 3,072,794 $ 3,186,882 3.62% 0.00% 0.00% 3.62% 3.62% 3.62% 2008 $ 3,185,557 113,958 26,604 72,288 $ 3,398,407 $ 114,046 87,001 171,584 304,759 860,755 580 434,740 $ 1,973,466 $ 1,338,093 389,629 $ 1,727,722 ~ 11,689 $ 3,712,876 $ 3,300,971 211,647 $ 3,512,618 6.41% 10.27% -- 1211212003 8:44 AM Page 1 PREPARED BY FCS GROUP, INC (425) 867-1802 SEWER UTILITY SummarY of Caoital Fundina PROJECT COSTS Improvement Upgrades Expansions Repairs & Replacements TOTAL PROJECT COSTS SOURCES OF FUNDING Developer Contributions Grants System Development Charges Interfund Loan Proceeds Cash Balances New Debt Proceeds TOTAL SOURCES OF FUNDING Total New Debt Issued City of Camas Sewer Utility $ $ $ $ $ 2003 2004 204,500 $ 193,180 434,333 232,180 615,160 638,833 $ 1,040,520 $ - 36,017 589,106 612,600 101,908 101,508 326,412 727,030 $ 1,040,520 -$ - Sewer 10-28 ReqSum(2) --- 2005 2006 2007 $ -$ 432,645 $ 1,054,043 1,185,449 1,054,043 87,739 $ -$ 1,618,094 $ 2,195,825 $ -$ -$ - 589,106 589,106 589,106 101,108 100,708 77,308 928,281 489,411 1,040,000 $ 690,214 $ 1,618,094 $ 2,195,825 $ -$ -$ 1,164,854 2008 $ 1,703,314 1,703,314 91,249 $ 3,497,877 $ 589,106 2,950,000 $ 3,539,106 $ 3,304,154 - 12112120038:44 AM Page 2 Allocation of Capital PREPARED BY FCS GROUP, INC. (425) 867-1602 PLANT-IN-SERVICE Collection Mains Force Mains Pumping Treatment Services Manholes General Plant Total Utility Plant Sewer Service functions Allocation of "As All Others" TOTAL PLANT-IN-SERVICE Allocation Percentages FUTURE FACILITIES Collection Mains Force Mains Pumping Treatment Services Manholes General Plant Total Future Improvements Sewer Service Functions Allocation of "As All Others" TOTAL FUTURE FACILITIES Allocation Percentages TOTAL EXISTING & FUTURE Existing & Future Treatment Plant All Other Plant-in-Service Total Planl Blended Treatment Plant Allocation Total Sewer Plant Allocation Allocation of "As All Others" TOTAL Allocation Percentages --------- TOTAL COSTS $ 8,661,892 1,628,204 1,090,605 19,756,670 1,135,694 376,044 343,803 $ 32,992,913 $32,992,913 100.00% TOTAL COSTS $ 3,079,480 2,239,000 2,465,000 3,784,333 - 7,500 363,500 $ 11,938,813 City of Camas Sewer Utility Functional Allocations FUNCTIONS OF SEWER SERVICE AS ALL CUSTOMER FLOW BOO TSS OTHERS 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 49.00% 33.00% 18.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% r----------.. _____ ... H ..... ___ ._._ ... H._HOH_.N ._--_._-_. $ 1,135,694 $ 21,437,514 $ 6,519,701 $ 3,556,201 $ 343,803 3.48% 65.66% 19.97% 10.89% -- TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% " ___ • __ ,.N •• $ 32,992,913 100.00% $ 11,959 $ 225,742 $ 68,654 $ 37,446 $ (343,803) $ $1,147,653 $21,663,256 $6,588,355 $3,593,648 $0 $32,992,913 3.48% 65.66% 19.97% 10.89% 0.00% 100.00% FUNCTIONS OF SEWER SERVICE AS ALL OTHERS TOTAL CUSTOMER FLOW BOO TSS 0.00% 100.00% 0.00% 0.00% 0.00% 100.00% 0.00% 100.00% 0.00% 0.00% 0.00% 100.00% 0.00% 100.00% 0.00% O~OO% 0.00% 100.00% 0.00% 0.00% 0.00% 100.00% 0.00",1, 100.00% 100.00% 0.00% 0.00% 0.00% 0.00% 100.00% 0.00% 100.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 100.00% 100.00% '-,'-" .. ..•.. ,. $ $ 7,790,980 $ • $ 3,784,333 $ 363,500 $ 11,938,813 0.00% 67.31% 0.00% 32.69% 100.00% $ -$ 244,660 $ $ 118,840 $ (363,500) $ $11,938,813 $ $ 8,035,640 $ $ 3,903,173 $ $ 11,938,813 100.00% TOTAL COSTS $ 23,541,003 21,390,722 $ 44,931,726 $ 44,931,726 100.00% ----_. 0.00% 67.31% 0,00% 32.69% FUNCTIONS OF SEWER SERVICE CUSTOMER FLOW $ $ 9,680,768 1,135,694 19,547,725 $ 1,135,694 $ 29,22B,494 0.00% 41.12% 2.53% 65.05% $ 18,164 $ 467,466 $ 1,153,858 $ 29,895,980 2.57% 66.09% ------------- BOO TSS $ 6,519,701 $ 7,340,534 $ -------- $ 6,519,701 $ 7,340,534 $ 27.70% 31.16% 14.51% 16.34% $ 104,273 $ 117,401 $ $ 6,623,974 $ 7,457,934 $ 14.74% Sewer 10-28 Allocation 16.60% 0.00% 100.00% AS ALL OTHERS TOTAL $ 23,541,003 707,303 21,390,722 707,303 $ 44,931,726 100.00% 1.57% 100.00% (707,303) $ $ 44,931,728 0.00% 100.00% - ALLOCATION BASIS All to Flow All 10 Flow All to Flow 1997 SDC Study; Table 3-Phase I WWTP Improvements All to Customer AlitoFtow As All Olher ALLOCATION BASIS All to Flow i All to Flow All to Flow Per Treatment Projects All to CUstomer Alita Flow As All other ALLOCATION BASIS ..-, 12112/2003 9:01 AM Page 1 Allocation of Operating Expenses 18 32 45 60 63 81 89 105 107 122 PREPARED BY FCS GROUP, INC, (425) 867-1802 Test Year=> OPERATING EXPENSE TAXES COLLECTION PRESSURE COLLECTION PUMPING UTILITIES PUMPING TREATMENT SERVICES ADMINISTRATION/GENERAL Customer Billing All Other CUSTOMER SERVICE Total Operating Expenses Sewer Service Functions Allocation of "As All Others" TOTAL Allocation Percentage. 2005 TOTAL COSTS 103,185 78,789 151,286 259,006 9,757 IT4,370 530 60,046 311,331 18,719 $ 1,767,020 $ 1,767,020 100.00% ~--- City of Camas Sewer Utility Functional Allocations FUNCTIONS OF SEWER SERVICE AS ALL CUSTOMER FLOW 0.00% O.OO"A. 0.00% 100.00% 0.00% 100.00% 0.00% 100.00% O.OO"A. 100.00% 0.00% 41.12% 100.00% 0.00% 100.00% 0.00% 100.00% 0.00% 0.00% 0.00% $ 371,907 $ 817,282 22.61% 49.68% $ 27,559 $ 60,561 $ 399,466 $ 877,844 22.61% 49.68% --------------_ .. _--- BOD 0.00% 0.00% 0.00% 0.00% 0.00% 27.70% 0.00% 0.00% 0.00% 0.00% $ 214,462 $ 13.04% $ 15,892 $ $ 230,354 $ 13.04% --- Sewer 10-28 AllocatIon TSS OTHERS 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 31.18% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% 241,463 $ 121,904 $ 14.66% 17,893 $ (121,904) $ 259,356 $ • $ 14.68% 0.00% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 1,767,020 100.00% 1,767,020 100.00% --- ALLOCATION BASIS As All Other As Collectfon Plant As Force Main Plant As Pumping Plant As Pumping Plant As Blended Treatment Plant As Services Plant AJI to Customer As All Other As All Other ----------------- - 1211212003 9:01 AM Page 2 Allocation of Revenue Requirement 9 16 15 17 18 93 64 82 PREPARED BY FCS GROUP, INC. (425) 867-1802 Design Rates For => REVENUE REQUIREMENT OPERATING AND CAPITAL EXPENSES Cash Operating Expenses Existing Debt Service New Debt Service Interfund Loan Repayment (to Other Fun Rate Funded Capltallmprovemenl Prog, Depreciation Funding Total Expenses OTHER REVENUES AND ADJUSTMENTS less: Other Revenues Less: Industrial Contract Sales less: Operating Fund Interest Eamlngs Less: Interfund Resources Plus: Additional State Excise Tax Plus: Net Cash Flow after Rate Increase Plus: Adjustment for Partial Year Increas Rate Revenue Requirement Sewer Service Functions Allocation of "As All Others" Rate Revenue RequIrement Allocation Percentages ~------ -- 2005 TOTAL COSTS $ 1,767,020 1,338,432 3,105,452 $ (70,301) (104,288) (19,901) 3,983 43,762 $ 2,958,706 $ 2,958,706 100.00% - -.,-.. -.,-.. -- City of Camas Sewer Utility Functional Allocations FUNCTIONS OF SEWER SERVICE AS ALL CUSTOMER FLOW 22.61% 49.66% 3.48% 65.66% 0.00% 67.31% 3.48% 65.66% 0.00% 67.31% 3.48% 65.66% 14.36% 56.57"A. 22.61% 49.68% 0.00% 0.00% 22.61% 49.68% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $ 425,631 $ 1,711,850 14.62% 58.81% $ 6,981 $ 28,077 $ 432,612 $ 1,739,928 14.62% 58.81% $ $ $ BOD 13.04% 19.97% 0.00% 19.97% 0.00% 19.97% 16.02% 13.04% 50.00% 13.04% 0.00% 0.00% 0.00% 0.00% 433,723 $ 14.90% 7,114 $ 440,837 $ 14.90% Sewer 10-28 Allocation TSS OTHERS 14.68% 0.00% 10.89% 0.00% 32.69% 0.00% 10.89% 0.00% 32.69% 0.00% 10.89% 0.00% 13.05% 0.00% 14.68% 0.00% 50.00% 0.00% 14.68% 0.00% 0.00% 100.00% 0.00% 100.00% 0.00% 100.00% 0.00% 100.00% 339,757 $ 47,744 $ 11.67% 5,573 $ (47,744) $ 345,329 $ -$ 11.67% 0.00% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00"'{' 100.00% 100.00% 100.00% 100.00% 2,958,706 100.00% 2,958,706 100.00% - ALLOCATION BASIS As O&M Expense As Existing Plant-tn-Service As Future Plant As Existing Plant-in-Service As Future Plant As Existing Plant-in-Service As O&M Expense As Future Treatment As O&M Expense As All Others As All Others As All Others As All Others _._._------ - ~~ ~-- 1211212003 9;01 AM Page 3 2004 Rates Date: 12/12/03 -- City of Camas Sewer Utility Customer Class Allocations File: F:\Camas\[Sewer 10-28.xls]CustAlioc Allocation of Customer Costs to Customer Classes CUSTOMER COSTS Customer Classes Residential Commercial & Industrial Wafertech Sewer TOTAL PREPARED BY FCS GROUP, INC (425) 867-1802 $ 432,612 using inside + ouside weighted statistics Allocation Basis No. of Units % Share 6,437 96.20% 253 3.78% 1 0.01% 6,691 100.00% $ $ Allocated Cost 416,192 16,356 65 432,612 Sewer 10-28 CustAlioc Unit Costs $ 5.39 5.39 5.39 $ 5.39 -----, 12/12/20039:02 AM Page 1 Date: 12/12/03 -- City of Camas Sewer Uti I ity Customer Class Allocations File: F:\Camas\[Sewer 10-28.xls]CustAlioc Allocation of Flow Costs to Customer Classes FLOW COSTS Customer Classes Residential Commercial & Industrial Wafertech Sewer TOTAL PREPARED BY FCS GROUP, INC (425) 867-1802 $ 1,739,928 using inside + ouside weighted statistics Allocation Basis Contributed Flow % Share 582,289 52.62% 337,253 30.48% 187,056 16.90% 1,106,597 100.00% $ $ Allocated Cost 915,545 530,270 294,112 1,739,928 Sewer 10-28 CustAlioc Unit Costs $ 1.57 1.57 1.57 $ 1.57 ----""\ -----, 12/12/20039:02 AM Page 2 Date: 12/12/03 City of Camas Sewer Utility Customer Class Allocations File: F:\Camas\[Sewer 10-28.xls]CustAlioc ............., Allocation of BOD Costs to Customer Classes BOD COSTS Customer Classes Residential Commercial & Industrial Wafertech Sewer TOTAL PREPARED BY FCS GROUP, INC (425) 867-1802 $ 440,837 using inside + ouside weighted statistics Allocation Basis Contributed Flow % Share 582,289 52.62% 337,253 30.48% 187,056 16.90% 1,106,597 100.00% $ $ Allocated Cost 231,967 134,352 74,518 440,837 Sewer 10-28 CustAlioc Unit Costs $ 0.40 0.40 0.40 $ 0.40 I -- 12/12/20039:02 AM Page 3 Date: 12/12/03 -- City of Camas Sewer Utility Customer Class Allocations File: F:\Camas\[Sewer 10-28.xls]CustAlioc Allocation of TSS Costs to Customer Classes TSS COSTS Customer Classes Residential Commercial & Industrial Wafertech Sewer TOTAL PREPARED BY FCS GROUP, INC (425) 867-1802 $ 345,329 using inside + ouside weighted statistics Allocation Basis Contributed Flow % Share 582,289 52.62% 337,253 30.48% 187,056 16.90% 1,106,597 100.00% $ $ Allocated Cost 181,711 105,244 58,373 345,329 Sewer 10-28 CustAlioc Unit Costs $ 0.31 0.31 0.31 $ 0.31 -- 12/12/20039:02 AM Page 4 Date: 12112103 - City of Camas Sewer Utility Customer Class Allocations File: F:\Camas\[Sewer 10-28.xls]CustAlloc Summary of Allocations Customer Classes Residential Commercial & Industrial Wafertech Sewer TOTAL --------------- PREPARED BY FCS GROUP, INC (425) 867-1802 Customer $ 416,192 $ 16,356 65 $ 432,612 $ Flow 915,545 $ 530,270 294,112 1,739,928 $ BOD 231,967 134,352 74,518 440,837 Sewer 10-28 CustAlloc TSS $ 181,711 105,244 58,373 $ 345,329 - Tolal Revenue Req. $ 1,745,416 786,222 427,068 $ 2,958,706 -~-----_ .... - - % Share 58.99% 26.57% 14.43% 100.00% 12/12/20039:02 AM Page 5 Date: 12/12/03 "'- City of Camas Sewer Utility Customer Class Allocations File: F:\Camas\[Sewer 10-28.xls]CustAlioc Cost of Service Comparison 2005 Revenue Under 2005 Indicated Customer Classes Existing Rates Cost of Service Increase/(Decrease) Residential $ 1,779,103 $ 1,745,416 -1.89% Commercial & Industrial 766,133 786,222 2.62% Wafertech Sewer 413,470 427,068 3.29% TOTAL $ 2,958,706 $ 2,958,706 0.00% ...........-~ ~ [a] using revenue per customer statistics multiplied by its % difference from financial statement BY CLASS from Sewer Price-Out; excludes "Not Available -Bond" category ($383.00 revenue) PREPARED BY FCS GROUP, INC (425) 867-1802 Sewer 10-28 CustAlioc 12/12/20039:02 AM Page 6 I J City of Camas Sewer Utility Unit Costs Date: Filename: 1211212003 F:ICamasl[Sewer 10-28.xlsjUnit Costs Customer Costs Percent to be Recovered: Allocated Revenue Requirements: Charge Basis: Monthly Cost per Unit: Flow Cost Percent to be Recovered: Allocated Revenue Requirements: Charge Basis: Monthly Cost. Flow: BOD Costs Percent to be Recovered: Allocated Revenue Requirements: Charge Basis: Monthly Cost· BOD: TSS Costs Percent to be Recovered: Allocated Revenue Requirements: Charge Basis: Monthly Cost· TSS: PREPARED BY FCS GROUP, INC (425) 867-1802 No. of Billed Units No. of Billed Units Contributed Flow No. of Billed Units Contributed Flow No. of Billed Units Contributed Flow Residential Commercial & Wafertech Industrial Sewer ·400;00%. >100,aO%'·· ""':',100,00%. ::.: $ 416,192 $ 16,356 $ 65 77,246 3,036 12 $ 5.39 $ 5.39 $ 5.39 Residential Commercial & Wafertech Industrial Sewer '.1aO:OO?/Q:n···· :::;\oq:OO'}'.: "T': :100,QO%'" .' $ 915,545 $ l 530,270 t $ 294,112 I 77,246 337,253\ 187,056 $ 11.85 $ 1.57 f $ 1.57 Residential C~~::,:~~::: & W~~:::h ·:,'*90;qO% ••.. : : ::,100:00!l1);,< ;.t10P.Q9W •.. '" $ 231,967 $ 134,352 $ 74,518 77,246 337,253 187.056 $ 3.00 $ 0.40 $ 0.40 Residential Commercial & Wafertech Industrial Sewer ,100:00%,': '100:00% :100;00%:,,1 $ 181,711 $ 105,244 $ 58,373 77,246 337,253 187,056 $ 2.35 $ 0.31 i $ 0.31 Sewer 10-28 Unit Costs 1211212003 9:06 AM Page 1 City of Camas Sewer Utility Unit Costs Date: Filename: 12/12/2003 F:\Camas\[Sewer 10-28.xls]Unit Costs Unit Cost Summary INSIDE CITY Cost Component Customer Flow BOD TSS OUT SIDE CITY Cost Component Customer Flow BOD TSS PREPARED BY FCS GROUP. INC (425) 867-1802 Residential Commercial & $ Base Charge: $ Volume Charge: 5.39 $ 11.85 3.00 2.35 22.60 $ $ Industrial 5.39 $ 1.57 0.40 0.31 5.39 $ 2.28 $ Outside City Multiplier: Residential Commercial & Industrial $ 8.08 $ 8.08 $ 17.78 2.36 4.50 0.60 3.53 0.47 Base Charge: $ Volume Charge: 33.89 $ 8.08 $ 3.42 $ $ Wafertech Sewer 1.5 5.39 1.57 0.40 0.31 5.39 2.28 Wafertech Sewer 8.08 2.36 0.60 0.47 8.08 3.42 Sewer 10-28 Unit Costs 1211212003 9:06 AM Page 2 Date: 12/12/03 City of Camas Sewer Utility Rate Design File: F:\Camas\[Sewer 10-28.xls)Rate Design RATE DESIGN -OPTION A -COST OF SERVICE RATES -2005 OUTSIDE CITY MULTIPLIER: Usage-Based Customers Customer Class Rate Component Residential Commercial & Industrial Rate Component Flat Monthly Fee -$/Unit Volume Charge -$/ccf PREPARED BY FCS GROUP, INC (425) 867-1802 Inside City 22.60 - Outside City Inside City 33.89 5.39 -2.28 Outside City 8.08 3.42 Sewer 10-28 Rate Design No. of Billed Units Contributed Flow Fixed Chame Revenue Volume Revenue Total Revenues Inside + Outside Required Revenue Surplus/(Deficit) All Classes Calculated Total Revenue Required Total Revenue Surplus/(Deficit) ---, ~ 1.50 Customer Class Residential Inside City 69,118 - 1,561,770 - 1,561,770 Outside City 5,418 - 183,645 - 183,645 1,745,416 1,745,416 Commercial & Industrial Inside City 2,943 519,660 15,859 1,186,257 1,202,116 Outside City 69 3,099 561 I 10,612 i I I 11,174 i 1,213,290 1,213,290 2,958,706 2,958,706 1211212003 9:02 AM Page 1 r r f 1 1 City of Camas Sewer Utility Proposed Rate Schedules: 2004-2009 Residential Year Customer Class 2003 2004* 2005 2006 INSIDE Monthly Service Charge CITY $ 20.75 $ 22.25 $ 22.60 $ 23.05 OUTSIDE Monthly Service Charge CITY $ 31.13 $ 33.38 $ 33.90 $ 34.58 Commercial & Industrial Year Customer Class 2003 2004* 2005 2006 INSIDE Monthly Service Charge $ 4.65 $ 4.65 $ 5.00 $ 5.25 CITY Volume Charge ($/ccf) 2.10 2.15 2.25 2.30 OUTSIDE Monthly Service Charge $ 6.98 $ 6.98 $ 7.50 $ 7.88 CITY Volume Charge ($/ccf) 3.15 3.23 3.38 3.45 * Previously Adopted 2004 Rates 2007 2008 $ 23.55 $ 24.05 $ 35.33 $ 36.08 2007 2008 $, 5.50 $ 5.75 2.35 2.45 $, 8.25 $ 8.63 3.53 3.68 - City of Camas Sewer Utility --- Sewer Sales Revenue Growth by Customer Class Customer Classes Single Family Residential Multi-Family Residential Commercial & Industrial Residential/Commercial Wafertech Sewer TOTAL Composite Growth Rate PREPARED BY FCS GROUP, INC (425) 867-1802 2003 Revenue Under Existing (2002) Rates $ 1,204,843 151,755 627,216 16,687 383,519 $ 2,384,020 4.32% 2004 Revenue 2005 Revenue Under Existing Under Existing (2002) Rates (2002) Rates $ 1,266,655 $ 1,326,096 159,540 167,027 659,394 690,338 17,543 18,367 383,519 383,519 $ 2,486,652 $ 2,585,347 4.30% 3.97% Sewer 10-28 RevGrowth 2006 Revenue 2007 Revenue Under Existing Under Existing (2002) Rates (2002) Rates $ 1,385,538 $ 1,444,979 174,514 182,001 721,282 752,225 19,190 20,013 383,519 383,519 $ 2,684,042 $ 2,782,737 3.82% 3.68% 2008 Revenue Under Existing (2002) Rates $ $ 1,504,420 189,488 783,169 20,836 383,519 2,881,433 3.55% 12/12/20039:13 AM Page 1 City of Camas Sewer Utility --- Sewer Sales Revenue Growth by Customer Class Customer Class Single Family Residential Multi-Family Residential Commercial & Industrial Residential/Commercial Wafertech Sewer Customer Class Single Family Residential Multi-Family Residential Commercial & Industrial Residential/Commercial Wafertech Sewer Cumulative Rate Increase Factors pasted values -----:> 107.24% 114.99% 114.99% 107.24% 114.99% 114.99% 102.00% 104.04% 104.04% 107.24% 114.99% 114.99% 102.00% 104.04% 104.04% Rate Increases from PY 107.24% 107.24% 102.00% 107.24% 102.00% 107.23% 107.23% 102.00% 107.23% 102.00% *below figures used as Sewage Sales input 114.99% 114.99% 104.04% 114.99% 104.04% 114.99% 114.99% 104.04% 114.99% 104.04% 114.99% 114.99% 104.04% 114.99% 104.04% Revenue --Accounts for 2003 and 2004 Adopted Rate Increases 2003 Revenue Under Adopted Customer Classes Rates Single Family Residential $ 1,292,015 Multi-Family Residential 162,735 Commercial & Industrial 639,760 Residential/Commercial 17,895 Wafertech Sewer 391,189 TOTAL $ 2,503,594 --------- Total linked to Sewage Sales Revenue on the O&M page I CumuliltlviiSewer Siiles Increase 9.55% PREPARED BY FCS GROUP, INC (425) 867-1802 2004 Revenue 2005 Revenue Under Adopted Under Adopted Rates Rates $ 1,456,490 $ 1,524,840 183,451 192,060 686,033 718,227 20,173 21,119 399,013 399,013 $ 2,745,160 $ 2,855,259 9.65% 4.01% Sewer 10-28 RevGrowth 2006 Revenue 2007 Revenue Under Adopted Under Adopted Rates Rates $ 1,593,189 $ 1,661,539 200,669 209,278 750,421 782,615 22,066 23,013 399,013 399,013 $ 2,965,358 $ 3,075,458 3.86% 3.71% 2008 Revenue Under Adopted $ $ Rates 1,729,889 217,886 814,809 23,959 399,013 3,185,557 -- 3.58% 12/12/20039:13 AM Page 2 ---- City of Camas Sewer Utility Summary of Statistics by Customer Class _______________ es l@RQfrJ§\:i~;WA1~!l;qQ$LQ~~~m'~~;~~~B%t,~ :'~"L1 Input from Sewer Customer Slats UNl-vEIGHTED Customer Class Residential Flow (MF) Mulli-Faml7y Mulliplier Mulli-Family Flow 1B::~~ I~~~~R L----:1":56=-.:;87'"' gpcd INSIDE CITY # of Bills # of Units # of I Contributed Accounts Flow (cd) [I) [1] gpcd X 365/748 X (billed units/12) for SFR & MFR; all others = tolal water usage. Exduded Categories Checked TafEl Customer Oass Sinale FamilY Residential Multi-Familv Residential Commercial & Industrial Residential/Cammercial Wafertech Sewer PREPARED BY FCS GROUP. INC (425) 867-1802 Totals 67 28.723 #Of Bills 26.358 845 1.354 87 12 28.656 5.187 12 4.766 5.231 INSIDE CITY # of Unit. #of Accounts 4.354 4.393 621 140 197 205 14 15 1 1 5,187 4,754 Contributed Flow (cd) [1] 401.552 47.536 282.836 4.447 187.056 923,427 92.23 ccf/mo OUTSIDE CITY MULTIPLIER: 1.00 OUTSIDE CITY # afBills # of Units # of Contributed Accounts Flow (cd) [I) l-vEJGHTED OUTSIDE CITY MUL TIPLlER: OUTSIDE CITY # of Bills # of Units 3.506 18 27 18 - 3,569 Sewer 10-28 Customer Slats 579 6 5 3 - 593 #of Accounts 585 3 5 3 - 596 1.50 Contributed Flow (cd) [I] 53.399 459 2589 1,427 - 57,874 # of Bills # of Bills 29864 863 1.381 105 12 32,225 --~ TOTAL #afUnits # of I Contributed Accounts Flow (cd) [I) 0.38 1.59 TOTAL # of Units # of Contributed Flow (cd) [1] Accounts 4.933 4978 454.951 627 143 47.995 202 210 285,425 17 18 5.874 1 1 187.056 5,780 5,350 981,300 --... 12/12120039:10 AM Page 1 i f r f I f [ Sample Bills (Monthly) City of Camas Sewer Utility INSIDE CITY . Current ConsumptIon (2003) Adopted Rates (2004) ia ;:; c Q) 0 "'C 'iii Q) 0:: PREPARED BY FCS GROUP, INC (425) 867-1802 $ 20.75 $ 4.65 109.65 255.90 424.65 $ $ 22.25 $ 4.65 $ 112.15 261.88 434.65 Sewer 10-28 SampleBilis 21.73 4.87 114.81 267.95 444.65 $ $ 22.60 5.39 119.53 278.50 461.94 12/12/20039:10 AM Page 1 r r J t PREPARED BY FCS GROUP, INC. (425) 867-1802 City of Camas Sewer Utility Fixed Asset Summary Original Cost of Plant-in-5ervice i PLANT-IN-5ERVICE TOTAL SEWER .! 1 Collection Mains $ 8,661,892 2 Force Mains 1,628,204 3 Pumping 1,090,605 4 Treatment 19,756,670 5 Services 1,135,694 6 Manholes 376,044 9 General Plant 343,803 Total $ 32,992,913 Contingency Reserve 329,929 Annual Depreciation Expense (Year 2003) i .! PLANT -IN-5ERVICE TOTAL SEWER 1 Collection Mains $ 123,395 2 Force Mains 32,341 3 Pumping 37,831 4 Treatment 400,845 5 Services 19,519 6 Manholes 7,521 9 General Plant 31,065 $ 652,518 Accumulative Depreciation (Year 2003) i PLANT-IN-5ERVICE .! 1 Collection Mains 2 Force Mains 3 Pumping 4 Treatment 5 Services 6 Manholes 9 General Plant TOTAL SEWER $ 1,709,308 245,133 165,617 2,043,418 110,293 84,021 65,480 $ 4,423,269 Sewer 10-28 Asset Summary UTIUTY-BUILT PLANT $ 7,282,952 29,720 1,090,605 19,534,905 425,952 - 343,803 $ 28,707,937 287,079 UTILITY·BUILT PLANT $ 95,816 372 37,831 396,410 5,324 - 31,065 $ 566,818 ! UTILITY-BUILT PLANT $ 1,464,839 11,517 165,617 2,012,587 12,113 - 65,480 $ 3,732,152 CONTRIBUTED PLANT $ 1,378,941 1,598,484 - 221,765 709,742 376,044 - $ 4,284,975 42,850 CONTRIBUTED PLANT $ 27,579 31,970 - 4,435 14,195 7,521 - $ 85,700 CONTRIBUTED PLANT $ 244,469 233,617 - 30,831 98,180 84,021 - $ 691,117 1211212003 9:09 AM Page 1 J i r J I • Factor 1 2 '---3 4 5 Customer Class Population GtoWthRate ADWF MGD Growth GrowIhRate Wafer Contributed Flow Wafertech Acets AAF MGD Growth GrowthR.te Composite Growth Rate PREPARED BV FCS GROUP, INC (425) B6M802 2001 2002 2003 13,448 14,281 15,074 6.05% 5.70% 1.16 1.24 1.32 8.67% 6.67% 11l1j!~~ ~!tt1!~t~~ 0.00% 0.00% 0.00% 1.59 1.67 5.19% 1.97 2.05 4.18% City of Camas Sewer Utility Growth Rates and Customer Projections 2004 2005 2006 2007 2008 2009 2010 15,887 16,699 17,512 18,325 19,137 19,950 20,763 5.39% 5.11% 4.87% 4.64% 4.43% 4.25% 4.08% 1.41 1.50 1.60 1.71 1.82 1.94 :B~~ 6.67% 6.87% 8.67% 6.67% 6.87% 6.67% 11;;~ltq~!l:j ~~X'%~1I¥~~.1 t2~~~~9~~ ~i''''·\f~;38J j~~~,?~;BOS~i~ ,~.0':ji#.¥~8~ 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.76 1.84 1.92 2.00 2.09 2.17 2.26 5.13% 4.69% 4.46% 4.29% 4.11% 4.22% 3.94% 2.14 2.22 2.30 2.39 2.47 2.56 2.64 6.10% 5.60% 5.30% 3.48% 3.36% 3.47% 3.27% 2011 2012 2013 2014 2015 2016 2017 21,576 22,388 23,201 24,014 24,826 25,639 3.92% 3.76% 3.63% 3.50% 3.38% 3.27% 2.21 2.38 2.52 2.68 2.88 3.05 6.67% 6.67% 6.67% 6.67% 6.67% 6.67% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 2.34 2.42 2.51 2.59 2.67 2.76 2.85 3.65% 3.52% 3.40% 3.29% 3.18% 3.29% 3.11% 2.73 2.81 2.99 2.97 3.09 3.14 3.23 3.04% 2.95% 2.87% 2.79% 2.71% 2.82% 2.67% r • TOTAL INSIDE CITY TOTAL OUTSIDE CITY TOTAL INSIDE + OUTSIDE CITY PREPARED BV FCS GROUP, INC (425) B6M602 City of Camas Sewer Utility Growth Rates and Customer Projections NOT WEIGHTED (USED FOR CALCULATION OF CONNECTION CHARGES ONLY) 3 19 10 3 20 11 4 21 11 4 22 12 4 23 12 4 24 13 5 ... 10-28 ....... 4 25 14 5 26 14 5 27 15 5 28 15 5 29 16 5 30 16 5 31 17 6 31 17 1211212OD39:43AM Page2 r Technical Appendix D Sanitation Utility Spreadsheets -~ -- City of Camas Sanitation Utility Input of Data and Assumptions Economic & Financial Factors General Cost Inflation 2 Labor Cost Inflation 3 Customer Growth 4 Construction Cost Inflation 5 State Excise Tax 6 State B&O Tax 7 State Recycling Tax 8 Fund Earnings 9 General Inflation plus Growth Cumulative Customer Growth Accounting Assumptions 422 SANITATION FUND Beginning Operating Cash Balance FISCAL POLICY RESTRICTIONS Minimum Working Capital (days of O&M expense) Minimum Capital Fund Balance -% of plant assets REPLACEMENT FUNDING 1 Do Not Fund Replacement Separate from CIP 1 .... 1 $ RESERVE UTILIZATION Use of Cash Reserves to Meet Annual Obligations EXTERNAL FUNDING PREPARED BY FCS GROUP, INC (425) 867-1802 Annual Amount of Interfund Assistance Annual Repayment of Interfund Loans $ $ $ 2002 2003 3.00% 3.00% 3.00% 3.00% 2.00% 2.00% 0.00% 0.00% 3.60% 3.60% 1.50% 1.50% 0.00% 0.48% 2.00% 2.00% 5.00% 5.00% 2.00% 4.04% 2002 2003 $ 556,344 60 60 0.0% 2.0% -$ - -$ 135,479 -$ - Sanitation 10-28 Input 2004 2005 3.00% 3.00% 3.00% 3.00% 2.00% 2.00% 4.00% 4.00% 3.60% 3.60% 1.50% 1.50% 0.48% 0.48% 2.00% 4.00% 5.00% 5.00% 6.12% 8.24% 2004 2005 60 60 2.0% 2.0% $ -$ -$ $ -$ -$ $ -$ -$ $ -$ -$ -- 2006 2007 3.00% 3.00% 3.00% 3.00% 2.00% 2.00% 4.00% 4.00% 3.60% 3.60% 1.50% 1.50% 0.48% 0.48% 4.00% 4.00% 5.00% 5.00% 10.41% 12.62% 2006 2007 60 60 2.0% 2.0% -$ - -$ - -$ - -$ - $ $ $ $ -- 2008 3.00% 3.00% 2.00% 4.00% 3.60% 1.50% 0.48% 4.00% 5.00% 14.87% 2008 60 2.0% 1211212003 11:32 AM Page 1 Ca~ital Financing AssumE!tions GRANTS Proceeds Anticipated REVENUE BONDS Term (years) Interest Cost Issuance Cost PWTFLOANS Term (years) Interest Cost OTHER LOANS Term (years) Interest Cost Existing Debt Service -Revenue Bonds TOTAL REVENUE BONDS Annual Interest Payment Annual Principal Payment Total Annual Payment Existing Debt Service -PWTF Loans TOTAL PUBLIC WORKS TRUST FUND LOANS Annual Interest Payment Annual Principal Payment Total Annual Payment Existing Debt Service -Other Loans TOTAL OTHER LOANS PREPARED BY FCS GROUP, INC (425) 867-1802 Annual Interest Payment Annual Principal Payment Total Annual Payment City of Camas Sanitation Utility Input of Data and Assumptions $ $ $ $ $ $ $ 2002 2003 -$ - 20 20 5.00% 5.00% 2.00% 2.00% 20 20 2.00% 2~00% 20 20 3.00% 3.00% 2002 2003 -$ - -$ - 2002 2003 -$ - -$ - 2002 2003 -$ - -$ - Sanitation 10-28 Input 2004 2005 $ -$ - 20 20 5.00% 6.00% 2.00% 2.00% 20 20 2.00% 2.00% 20 20 3.00% 3.00% 2004 2005 $ " $ - $ -$ - 2004 2005 $ -$ - $ -$ - 2004 2005 $ -$ - $ -$ - 2006 $ -$ 20 6.00% 2.00% 20 2.00% 20 3.00% 2006 $ -$ $ -$ 2006 $ -$ $ -$ 2006 $ -$ $ -$ 2007 - 20 6.00% 2.00% 20 2.00% 20 3.00% 2007 - - 2007 - - 2007 - - $ $ $ $ $ $ $ - 2008 20 6.00% 2.00% 20 2.00% 20 3.00% 2008 2008 2008 1211212003 11:32 AM Page 2 422 Budget -Revenue REVENUES Garbage/Solid Waste Fees Recycling Revenues Miscellaneous Revenues [Other] TOTAL REVENUES 422 Budget-Expense SANITATION FUND 500 DISPOSAL 42 Disposal -Communication 47 Public Utility Total Disposal 600 RECYCLING 31 Office and Operating Supplies 35 Small Tools and Minor Equipment 41 Professional Services Total Recycling 700 CUSTOMER ACCOUNTS 31 Office and Operating Supplies 41 Professional Services 42 Communication 92 Interfund Processing Services Total Customer Accounts 800 ADMINISTRATION/GENERAL 11 12 21 22 31 35 41 42 43 44 46 47 PREPARED BY FCS GROUP, INC (425) 867-1802 Administration/General -Regular Salaries Overtime Personnel Benefits Uniforms & Clothing Office and Operating Supplies Small Tools and Minor Equipment Professional Services Communication Travel Advertising Insurance Disposal Fees --. City of Camas Sanitation Utility Input of Data and Assumptions 2002 2003 2004 2005 2006 2007 2008 Actual Budget $ 1,125,509 163,221 154,500 8,715 7,400 - $ 1,297,445 $ 161,900 $ - $ - $ - $ - $ 2002 2003 2004 2005 2006 2007 2008 Actual 6103 Actual*2 $ 10 $ 413,346 420,000 433,000 $ 413,356 $ 420,000 $ 433,000 $ - $ -$ - $ $ - $ 11,955 11,179 27,679 163.070 169,200 $ 174,249 $ 208,834 $ - $ - $ - $ - $ $ 1,659 $ 2,658 10,724 6,001 375 824 82,867 85;632 21,620 $ 95,625 $ 95,115 $ 21,620 $ - $ - $ - $ $ 27,516 $ 8,749 6,793 1,966 1,579 6,307 3,809 57 75 414 2,654 2,806 (4) 2,933 3,490 Sanitation 10-28 1211212003 11:32 AM Input Page 3 48 Repairs & Maintenance 49 Miscellaneous 53 External Taxes & Operational Assessments 91 Interfund Processing Services 91A Customer Billing (IF Prof Svcs -Acctg) 95 Interfund Operating Rentals & Leases 98 Interfund Repairs & Maintenance Total Administration/General 900 REFUSE COLLECTION 11 Refuse Collection -Regular Salaries 12 Overtime 21 Personnel Benefits 31 Office and Operating Suppnes 32 Fuel Consumed 35 Small Tools and Minor Equipment 42 Communication 45 Rentals 44 Advertising 46 Insurance 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases 98 Interfund Repairs & Maintenance Total Refuse Collection TOTAL SANITATION FUND BUDGET PREPARED BY FCS GROUP, INC (425)867-1802 ----- City of Camas Sanitation Utility Input of Data and Assumptions $ $ $ $ 473 1,694 1,160 61,964 63,277 22,030 5,151 17,636 132,831 $ 109,697 153,269 $ 155,785 22,585 27,433 47,529 52,954 19,488 13,528 310 101 2,175 18,094 778 746 1,055 73 366 216,363 200,299 462,936 $ 469,996 1,278,997 $ 1,303,642 Sanitation 10-28 Input 6,315 $ 6,315 $ -$ 255,000 255,000 $ 255,000 $ 255,000. $ $ 715,935 $ 255,000 $ ,.,...,..,.., -$ - 310,000 310,000 310,000 $ 310,000 310,000 $ 310,000 ~ $ 310,000 $ 310,000 $ 310,000 ---- 1211212003 11:32 AM Page 4 CostIn Year. ~ .... ......................................... ......... ~ ......... _ .... _ .. _ ........... Rank Current Cost Year Description 200,000 2003 Automated Side loader Truck 110,000 2005 Refuse Truck for Sanitary 4 5 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 310,000 Total Improvement Projecls PREPARED BY FCS GROUP, INC. (425) 867-1802 Life In Years 10 10 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 City of Camas Sanitation Utility Capital Improvement Program % Upgrade I % Expansion Specific Funding Source 2002 2003 100% 0% CAlCUlATED ruNDING ... $ $ 200,000 100% 0% CAlCULATED RJNDING ... 100% 0% CALCULATED RJNDING ... 100% 0% CALCULATED R1NDING ... 100% 0% CAl.OJLATED RJNDING ... 100% 0% CAlCULATED RlNDING ... 100% 0% CALCULATED RJNDING ... 100% 0% CALOJLATEO FUNDING ... 100% 0% CALOJlATED ruNOING ... 100% 0% CAlWLATED RJNDING ... 100% 0% CALCULATED RJNDlNG ... 100% 0% CAlOJLATED RJNDJNG ... 100% 0% CAlOJI.ATBl RJNDING ... 100% 0% CALOJLATED RJNDING ... 100% 0% CALO.IlATED RJNOING ... 100% 0% CALCULATED RJNDING ... 100% 0% CALCUlATED RJNDING ... 100% 0% CALOJlAlED RJNDING ... 100% 0% CAlQJLATED RJNDING ... 100% 0% CAlQJLATED RJNDlNG ... 100% 0% CAlOJLATEO RJNDING ... 100% 0% CALCULATED RJNOING ... 100% 0% CAlCULATED RJNDING ... 100% 0% CALCULATED RJNDING ... 100% 0% CAlOJLATED RJNDING ... 100% 0% CAlOJLATED ruNDING ... 100% 0% CAlCULATED AJNDING ... 100% 0% CALCULATED RJNDING ... 100% 0% CAl.CULATED RJNDING ... 100% 0% CALCULATED RJNDING ... $ 310,000 $ $ - $ 200,000 $ Sanitation 10-28 CIP ----- CAS 2004 2005 2006 $ 118,976 - $ 118,976 $ - $ - 2007 2008 - $ - $ 2009 TOTAL 2.00,000 118,976 - $ 318,976 1211212003 11:32 AM Page 1 ri.t=:l.Iclll dliU I"'i.U Id1.Ot:1l1t:IIL ..... u t: .... GII Rank Currenl Cosl Year Description 3 4 5 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 $ Total Repair & Replacement Projects • Replacement Trucks are assumed to be purchased by the ER&R Fund $ 310,000 Total Capital Cosls PREPARED BY FCS GROUP, INC. (425) 867-1802 Life In Years 10 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 - City of Camas Sanitation Utility Capital Improvement Program % Upgrade I % Expansion Specific Funding Source 2002 2003 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% 100% 0% CALCULATED RJNDlNG ... CAlCULATED RJNDtNG ... CAlCULATED RJNDING ... CAlClItATED RJNDlNG ... CAlCUlATED RJNDING ... CAlOJLATEO RJNDlNG ... CAlOJlATED RJNDING ... CALCULATED RlNDING ... CAlClILATED ruNDlNG ... CALCULATED RJNDING ... CAlOJLAlED R1NDING ... CAlCULATED AJNDING ... CAlClILATED RJNDING ... CALOJLATEO AJNDING ... CAlCULATED RJNDING ... CAl.OJI..ATED RJNOlNG ... CALCUlATED RJNOING ... CAlOJLATEO RJNDING ... CAI...OJLATED RlNDING ... CAlCULATED RJNDING ... CAlCULATED RfNDING ... CALaJ1.ATEQ RJNDING ... CAI.OJl.ATED AJNDING ... CAl.OJt.ATED RlNDING ... CAlCUlATED RJNDING ... CALCULATED RJNDlNG ... CAlCUlATED RlNDING ... CAlCUlATED RJNDING ... CAlOJLATED R.JNDING ... CALCULATED RJNDING ... CAlCULATED RJNDING ... CALCULATED RJNDING ... CALCUlATED RJNDING ... Sanitation 10-28 elP $ $ $ -$ -$ -$ 200,000 $ - 2004 2005 2006 $ $ -$ -$ -$ -$ 118,976 $ -$ -- 2007 $ -$ -$ -- 2008 -$ -$ -$ 2009 TOTAL -$ -$ 318,976 1211212003 11:32AM Page 2 Revenues REVENUES Garbage/Solid Waste Fees Recycling Revenues Miscellaneous Revenues [Other) TOTAL REVENUE Expenditures SANITATION FUND 500 DISPOSAL 42 Disposal -Communication 47 Public Utility Total Disposal 600 RECYCLING 31 Office and Operatin9 Supplies 35 41 Small Tools and Minor Equipment Professional Services Total Recycling 700 CUSTOMER ACCOUNTS 31 Office and Operating Supplies 41 Professional Services 42 Communication 92 Interfund Processing Services Total Customer Accounts 800 ADMINISTRATION/GENERAL 11 12 21 22 31 35 41 42 43 44 Administration/General -Regular Salaries Overtime Personnel Benefits Uniforms & Clothing Office and Operating Supplies Small Tools and Minor Equipment Professional Services Communication Travel Advertising PREPARED BY FCS GROUP, INC. (425) 867-1802 --- City of Camas Sanitation Utility - Operating Revenue and Expenditure Forecast Actual FORECAST BASIS 2002 2003 2004 2005 - 2006 2007 2008 Customer Growth General Cost Inflation Customer Growth Customer Growth $ 1,125,509 $ 1,148,020 $ 1,170,980 $ 1,194,399 $ 1,218,287 $ 1,242,653 $ 1,267,506 163,221 8,715 154,500 7,400 159,135 7,548 163,909 7,699 166,626 7,653 173,691 6,010 179,106 6,170 $ 1,297,445 $ 1,309,920 $ 1,337,663 $ 1,366,008 $ 1,394,967 $ 1,424,554 $ 1,454,784 FORECAST BASIS 2002 2003 2004 General Inflation + Growth $ 10 $ - $ - $ General Inflation + Growth 413,346 420.000 433.000 $ 413,356 $ 420,000 $ 433,000 $ General/nflation + Growth $ - $ 11,955 $ 12,552 $ General Cost Inflation General Cost Inflation 11,179 163,070 27,679 169,200 $ 174,249 $ 206,634 $ General Inflation + Growth $ General Cost Inflation General Cost Inflation General Inflation + Growth Labor Cost Inflation Labor Cost Inflation Labor Cost Inflation General Cost Inflation General Inflation + Growth General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation $ $ 1,659 $ 2,656 $ 10,724 6,001 375 824 62,667 95,625 $ 27,516 $ 6,793 6,307 57 414 2,654 (4) Sanitation 10-28 O&M 85.632 95,115 $ 8,749 $ 1,966 1,579 3,809 75 2,806 28,509 174.276 215,338 $ 2,791 $ 6,181 849 21.620 31,441 $ 9,011 $ 2,025 1,626 3,999 77 2,891 2005 - $ 454.650 454,650 $ 13,180 $ 29,365 179.504 222,049 $ 2,931 $ 6,366 874 22,701 32,872 $ 9,282 $ 2,086 1,675 4,199 79 2,977 2006 - $ 477,383 477,383 $ 13,839 $ 30,245 184,889 228,974 $ 3,077 $ 6,557 900 23,836 34,371 $ 9,560 $ 2,148 1,725 4,409 82 3,067 2007 - $ 501.252 501,252 $ 14,531 $ 31,153 190.436 236,120 $ 3,231 $ 6,754 927 25,028 35,940 $ 9,847 $ 2,213 1,777 4,630 84 3,159 2008 526,314 526,314 15,256 32,067 196.149 243,494 3,393 6,957 955 26.279 37,584 10,142 2,279 1,830 4,861 67 3,253 1211212003 11 :33 AM Page 1 City of Camas Sanitation Utility Operating Revenue and Expenditure Forecast 46 Insurance 47 Disposal Fees 48 Repairs & Maintenance 49 Miscellaneous 53 Extemal Taxes & Operational Assessments 91 Interfund Processing Services 91A Customer Billing (IF Prof Svcs -Acctg) 95 Interfund Operating Rentals & Leases 98 Interfund Repairs & Maintenance Total AdministrationlGeneral 900 REFUSE COLLECTION 11 Refuse Collection -Regular Salaries 12 Overtime 21 Personnel Benefits 31 Office and Operating Supplies 32 Fuel Consumed 35 Small Tools and Minor Equipment 42 Communication 45 Rentals 44 Advertising 46 Insurance 48 Repairs & Maintenance 49 Miscellaneous 95 Interfund Operating Rentals & Leases 98 Interfund Repairs & Maintenance Total Refuse Collection TOTAL SANITATION FUND BUDGET CASH OPERATING EXPENDITURES PREPARED BY FCS GROUP, INC. (425) 867-1802 General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation Excise, B&O, Recycl. Tax General Cost Inflation General Inflation + Growth General Cost Inflation General Cost Inflation Labor Cost Inflation Labor Cost Inflation Labor Cost Inflation General Inflation + Growth General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation General Cost Inflation Actual 2,933 473 1,694 61,964 22,030 $ 132,831 $ $ 153,269 $ 22,585 47,529 19,488 310 2,175 778 73 366 216,363 $ 462,936 $ $ 1,278,997 $ $ 1,278,997 $ Sanitation 10-28 O&M 3,490 3,595 3,703 3,814 1,160 1,195 1,230 1,267 59,297 60,490 61,708 62,950 5,151 6,315 6,504 6,700 17,636 105,717 $ 91,224 $ 93,444 $ 95,722 155,785 $ 160,459 $ 165,273 $ 170,231 27,433 28,256 29,104 29,977 52,954 54,542 56,179 57,864 13,528 14,204 14,914 15,660 101 104 107 111 18,094 18,636 19,196 19,771 746 768 791 815 1,055 1,087 1,120 1,153 200,299 255,000 255,000 310,000 469,996 $ 533,058 $ 541,683 $ 605,582 1,299,662 $ 1,304,060 $ 1,344,698 $ 1,442,031 1,299,662 $ 1,304,060 $ 1,344,698 $ 1,442,031 3,928 1,305 64,217 6,901 $ 98,060 $ 175,338 30,877 59,600 16,443 114 20,365 839 1,188 310,000 $ 614,763 $ 1,486,135 $ 1,486,135 $ $ $ $ $ 4,046 1,344 65,510 7,108 100,461 180,598 31,803 61,388 17,265 117 20,975 865 1,224 310,000 624,235 1,532,088 1,532,088 1211212003 11 :33 AM Page 2 PREPARED BY FCS GROUP, INC. (425) 867-1802 -- City of Camas Sanitation Utility Revenue Requirements Analysis Cash Flow Sufficienc~ Test EXPENSES Cash Operating Expenses Rate Funded Capital Improvement Program Additions Required to Meet Minimum Working Capital Total Expenses REVENUES Sanitation Billing Recycling Revenue Other Revenue Operating Fund Interest Earnings Interfund Resources Use of Reserves Total Revenue CASH TEST REVENUE DEFICIENCY (SURPLUS) Rate Increase Reguired Maximum DefiCiency From Tests Net Revenue From Prior Rate Increases Revenue Deficiency Plus: Adjuslment for State Excise Tax Total Revenue Deficiency Rate Revenue Before Rate Increase (Incl. previous increases) Required Annual Rate Increase Number of Months New Rates Will Be In Effect Info: Percentage Increase to Generate Required Revenue Policy Induced Rate Increases ANNUAL RATE INCREASE CUMULATIVE RATE INCREASE Full Year Rate Revenues After Rate Increase Net Cash Flow After Rate Increase 2002 2003 $ 1,278,997 $ 1,299,662 200,000 $ 1,278,997 $ 1,499,662 $ 1,125,509 $ 1,148,020 163,221 154,500 8,715 7,400 11,127 135479 $ 1,297,445 $ 1,456,525 $ (18,448) $ 43,136 2002 2003 $ -$ 43,136 $ $ 43,136 Hill $ 44,747 $ 1,125,509 $ 1,148,020 0.00% 3.90% 12 12 0.00% 3.90% 0.00% 0.00% 0.00% 0.00% 0.00% $ 1,125,509 $ 1,148.020 18,448 (178,615) Sanitation 10-28 Tesls 2004 2005 $ 1,304,060 $ 1,344,698 118,976 $ 1,304,060 $ 1,463,674 $ 1,170,980 $ 1,194,399 159,135 163,909 7,548 7,699 7,555 16,755 $ 1,345,217 $ 1,382,763 (41,157) $ 80,911 2004 2005 $ $ 80,911 $ $ 80,911 30ZZ $ $ 83,933 $ 1,170,980 $ 1,194,399 0.00% 7.03% 12 12 0.00% 7.03% 0.00% 7.03% 0.00% 7.03% $ 1,170,980 $ 1,278,332 41,157 (0) - 2006 2007 $ 1,442,031 $ 1,486,135 $ 1,442,031 $ 1,486,135 $ 1,218,287 $ 1,242,653 168,826 173,891 7,853 8,010 16,755 18,844 $ 1,411,722 $ 1,443,399 $ 30,309 $ 42,737 2006 2007 $ 30,309 $ 42,737 82,529 84,180 $ - $ $ $ $ 1,303,899 $ 1,329,977 0.00% 0.00% 12 12 0.00% 0.00% 0.00% 0.00% 7.03% 7.03% $ 1,303,899 $ 1,329,977 52,220 41,443 2008 $ 1,532,088 $ 1,532,088 $ 1,267,506 179,108 8,170 20,502 $ 1,475,286 $ 56,801 2008 $ 56,801 85,864 $ $ $ 1,356,576 0.00% 12 0.00% 0.00% 7.03% $ 1,356.576 29,062 -, --. 1211212003 1 t:33 AM Page 1 PREPARED BY FCS GROUP, INC. (425) 867·1802 -----, City of Camas Sanitation Utility Revenue Requirements Analysis Projected Rate Revenues wlo Any Rate Increase Additional Revenues From 2002 Rate Increase Addilional Revenues From 2003 Rate Increase Additional Revenues From 2004 Rate Increase Additional Revenues From 2005 Rate Increase Addilional Revenues From 2006 Rate Increase Addilional Revenues From 2007 Rate Increase Additional Revenues From 2008 Rate Increase Additional Revenues From 2009 Rate Increase Total Additional Revenues From Rate Increases EFFECTIVE RATE REVENUES AFTER RATE INCREASE Adjustment for Partial Yea, Increase Additional Slate EXCise Taxes Additional State Excise Taxes From 2002 Rate Increase Additional Slate Excise Taxes From 2003 Rate Increase Addilional Slate excise Taxes From 2004 Rate Increase Additional Slate excise Taxes From 2005 Rate Increase AddlUonal Slate excise Taxes From 2006 Rate Increase Additional State Excise Taxes From 2007 Rate Increase Additional State Excise Taxes From 2008 Rate Increase Additional State excise Taxes From 2009 Rate Increase Tolal AddlUonal Slale excise laxes From Rate Increases Memorandum Items: Annual Growth Rate State excise Tax Rate Fund Activity OPERATING FUND Beginning Balance plus: Net cash Flow after Rate Increase Ending Balance Minimum Worldng Capital Info: No of Days of Cash Operating Expenses 2002 2003 $ 1,125,509 $ 1,148,020 $ $ $ 1,125,509 $ 1,148,020 $ . $ . 2.00% 2.00% 3.60% 3.60% 2002 2003 $ $ 556,344 (178615) $ 556,344 $ 377,729 213,643 106 Sanilation 10-28 Tesls 2004 2005 $ 1,170,980 $ 1,194,399 83,933 $ 83,933 $ 1,170,980 $ 1,278,332 3,022 $ . $ 3,022 2.00% 2.00% 3.60% 3.60% 2004 2005 $ 377,729 $ 418,886 41157 (a) $ 418,886 $ 418,886 214,366 221,046 117 114 -----. 2006 2007 $ 1,218,287 1,242,653 85,611 87,324 $ 85,611 $ 87,324 $ 1,303,899 $ 1,329,977 3,082 3,144 $ 3,082 $ 3,144 2.00% 2.00% 3.60% 3.60% 2006 2007 $ 418,886 $ 471,106 52220 41443 $ 471,106 $ 512,550 237,046 244,296 119 126 2008 $ 1,267,506 89,070 $ 89,070 $ 1,356,576 3,207 $ 3,207 2.00% 3.60% 2008 $ 512,550 29062 $ 541,612 251,850 129 - 1211212003 11:33 AM Page 2 Summary of Revenue Requirements SOURCES Rate Revenues Before Increase Recycling Revenues Operating Fund Interest Earnings Other Revenues Use of Reserves TOTAL SOURCES USES Disposal Recycling Customer Accounts Administration/General Refuse Col/ection Total Functional Uses Rate-Funded Capital Improvement Program Additions to Reserve TOTAL USES INCREASE CALCULATION Rate Revenue Including Previous Increases Total Annual Revenue Deficiency· PREPARED BY FCS GROUP, INC (425) 867-1802 RATE REVENUE AFTER INCREASES Annual Rate Increase Cumulative Rate Increase -- City of Camas Sanitation Utility 2003 2004 $ 1,148,020 $ 1,170,980 154,500 159,135 11,127 7,555 7,400 7,548 135,479 $1,456,525 $1,345,217 $ 420,000 $ 433,000 208,834 215,338 95,115 31,441 105,717 91,224 469,996 533,058 $ 1,299,662 $1,304,060 $ 200,000 $ - $ -~ - $ 1,499,662 $1,304,060 $ 1,148,020 $ 1,170,980 44,747 $ 1,192,767 $ 1,170,980 0.00% 0.00% 0.00% 0.00% Sanitation 10-28 ReqSumm (2) 2005 $ 1,194,399 163,909 16,755 7,699 $1,382,763 $ 454,650 222,049 32,872 93,444 541,683 $ 1,344,698 $ 118,976 ~ - $1,463,674 $ 1,194,399 83,933 $ 1,278,332 7.03% 7.03% ---~ 2006 2007 $ 1,218,287 $ 1,242,653 168,826 173,891 16,755 18,844 7,853 8,010 $ 1,411,722 $1,443,399 $ 477,383 $ 501,252 228,974 236,120 34,371 35,940 95,722 98,060 605,582 614,763 $ 1,442,031 $1,486,135 $ -$ - ~ -~ - $1,442,031 $ 1,486,135 $ 1,303,899 $ 1,329,977 $1,303,899 $1,329,977 0.00% 0.00% 7.03% 7.03% -." 2008 $ 1,267,506 179,108 20,502 8,170 $ 1,475,286 $ 526,314 243,494 37,584 100,461 624,235 $ 1,532,088 $ t $1,532,088 $1,356,576 $ 1,356,576 0.00% 7.03% 12/121200311:33AM Page 1 Allocation of Operating Expenses Test Year => I 2004 OPERATING EXPENSE DISPOSAL RECYCLING CUSTOMER COLLECTION ADMINISTRATION/GENERAL Customer Billing TOTAL COSTS 433,000 215,338 31,441 533,058 City of Camas Sanitation Utility Functional Allocations FUNCTIONS OF SANITATION SERVICE CUSTOMER 0.00% 0.00% DISPOSAL 'COLLECTION 100.00% 0.00% I 0.00%1 , 0.00%1 I AS ALL OTHERS 0.00% 100.00% 100.00%1 0.00%1 0.00%1 0.00% 0.00%1 0.00%1 100.00%1 0.00% I I 100.00% 0.00% O.OO%! 0.00% TOTAL 100.00% 100.00% 100.00% 100.00% All Other 91,224 I'~""~'''''-''''~-'~''''' ..... ~,.-"".,.-"' •. ",.. "",--~"",,,-,,-.. -.... ,~--,.~ '-"I'--~'""'-'~'''''''''~'"'' l I ._~_.~~.~~~ .~ _,"~~~~o~r --.. -~.~:~~~L-".-.~:~.~_~ I ....... __ '_~_"I 100.00% 100.00% Total Operating Expenses Water Service Functions Allocation of "As All Others" TOTAL Allocation Percentages PREPARED BY FCS GROUP, INC. (425) 867-1802 $ $ 1 ,304,060 I $ $ 1,304,060 1 $ 100.00% 122,665 $ 11.27% 24,262 $ 146,927 1 $ 11.27% 433,000 $ 533,0581 $ 39.77% 48.96%1 85,643 $ 105,433 1 $ , I 518,643 1 $ 39.77% 638,491 I $ 48.96%1 Sanitation 10-28 Allocation 215,338 $ 1,304,060 100.00% (215,338) $ -I $ 1,304,060 0.00% 100.00% ALLOCATION BASIS All to Disposal As All Others All to Customer All to Collection All to Customer As All Others 12112/2003 11:34 AM Page 1 Allocation of Revenue Requirement Design Rates For => REVENUE REQUIREMENT OPERATING AND CAPITAL EXPENSES Cash Operating Expenses Rate Funded Capital Improvement Program [Other) Total Expenses --_ ... __ ._-- OTHER REVENUES AND ADJUSTMENTS Less: other Revenues Less: Operating Fund Interest Earnings Less: Interfund Resources Less: Recycling Revenue Plus: Additional State Excise Tax Plus: Net Cash Flow after Rate Increase Plus: Adjustment for Partial Year Increase _ .. _ .. _._ .. _ .... _ ... _--_ .. __ ...... _ .. __ ._ .. _._---- Rate Revenue Requirement Water Service Functions Allocation of "As All Others" Rate Revenue Requirement Allocation Percentages PREPARED BY FCS GROUP, INC. (425) 867-1802 ----------- 2004 TOTAL COSTS $ 1,304,060 - 1,304,060 ------- $ (7,548) (7,555) - (159,135) - 41,157 - ---_._----- $ 1,170,980 $ 1,170,980 100.00% --~ City of Camas Sanitation Utility Functional Allocations FUNCTIONS OF SANITATION SERVICE AS ALL . ,..--------.--_._ ... _._._.-.- CUSTOMER DISPOSAL COLLECTION OTHERS I ~-I 11.27% 39.77% 0.00% 0.00% 0.00% 100.00% 0.00% 11.27% 39.77% 48.96% 0.00% - TOTAL 100.00% 100.00% 0.00% 100.00% ---------------_ .. __ .. --.---.~-.--.--.. --.--- 11.27% 11.27% 0.00% 0.00% 0.00% 0.00% 0.00% . __ ._- $ 145,225 $ 11.27% $ (13,292) $ $ 131,933 $ 11.27% 39.77% 48.96% 39.77% 48.96% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 512,636 $ 631,096 $ 39.77% 48.96% (46,921) $ (57,764) $ 465,715 $ 573,3321 $ 39.77% 48.96%1 Sanitation 10-28 Allocation 0.00% 100.00% 0.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% _.-- (117,978) $ 1,170,980 100.00% 117,978 $ - -$1,170,980 0.00% 100.00% ----. -- ALLOCATION BASIS As O&M Expense All to Collection As O&M Expense As O&M Expense As All others As All Others As All Others As All others As All others 12/1212003 11:34 AM Page 2 I i I I Date: 1211212003 Filename: F:\Camas\[Sanitation 1 0-28.xlsJUnit Costs Customer Costs Percent to be Recovered: Allocated Revenue Requirements: Charge Basis: Monthly Cost Per Bill: o· Isposa IC t os S Percentio be Recovered: Allocated Revenue Requirements: City of Camas Sanitation Utility Unit Costs Unit Cost 100.00% $ 131,933 No. of Accounts*12 63,459 $ 2.08 Unit Cost 100.00% $ 465,715 Charge Basis: Annual Weight Total (Weighted) 14,925,267 Cost Per Pound: Collection Costs Percent to be Recovered: Allocated Revenue Requirements: Charge Basis: Cost Per Pickup: PREPARED BY FCS GROUP, INC (425) 867-1802 Total Annual Time Spent Picking Up $ 0.0312 Unit Cost 100.00% $ 573,332 155,518 $ 3.69 Sanitation 10-28 Unit Costs 12/1212003 11:34 AM Page 1 Sanitation Rates 2004 A TB Required Rate Increase 0.00% Regular Dumpsters #of Current Proposed Rates (2004) ... Emptlesl Rates Across the Cost of II> Week (2003) ... Board SelVice III Co E 1 $ 78.70 $ 78.70 $ 78.70 ::I c "E 2 143.05 143.05 149.66 ~ 3 207.40 207.40 223.45 ~ ... 4 271.75 271.75 297.24 5 336.10 336.10 371.02 #of Current Proposed Rates (2004) Empties/ Rates Across the Cost of ... Week (2003) ~ Board SelVice Co E 1 $ 105.47 $ 105.47 $ 105.47 ::I c 2 194.74 194.74 194.74 "E 1\1 >-3 284.01 284.01 284.01 N 4 373.28 373.28 373.28 5 462.55 462.55 462.55 ~ . Regular Monthly Service Current Proposed Rates (2004) Customer Class Rates Across the Cost of (2003) Board SelVice Minican (35 gal EOW) $ 9.25 $ 9.25 $ 9.25 1-35 gal Can 12.20 12.20 14.12 1-65 gal Can 18.95 18.95 18.95 1-95 gal Can 25.70 25.70 25.70 - City of Camas Sanitation Utility Sanitary Rates ~ Compacted Dumpsters Current vs. COS #of Current ... Empties/ Rates Difference ($) Difference (%) II> Week (2003) ... III Co $ -0.00% E 1 $ 143.05 ::I c 6.61 4.62% "E 2 271.75 1\1 16.05 7.74% >-3 400.45 ~ 25.49 9.38% ... 4 529.15 34.92 10.39% 5 657.85 Current vs. COS #of Current Empties/ Rates Difference ($) Difference (%) .. Week (2003) ~ Co $ -0.00% E ::I 1 $ 194.74 :::1 - - -0.00% -0.00%, c 2 373.28 "E ~ 3 551.82 N 4 730.36 5 908.90 Current vs. COS Difference ($) Difference (%) $ -0.00% 1.92 15.76% -0.00% -0.00% - Proposed Rates (2004) Current vs. COS Across the Cost of Difference ($) Difference (%) Board SelVice $ 143.05 $ 149.66 $ 6.61 4.62% 271.75 297.24 25.49 9.38% 400.45 444.81 44.36 11.08% 529.15 592.39 63.24 11.95% 657.85 739.97 82.12 12.48% Proposed Rates (2004) Current vs. COS Across the Cost of Difference ($) Difference (%) Board SelVice $ 194.74 $ 194.74 $ -0.00% 373.28 373.28 -0.00% 551.82 551.82 -0.00% 730.36 730.36 -0.00% 908.90 908.90 -0.00% DUPLEXES: ACC'T # X 2 -_. -~ --------Annual Code 01 02 03 04 05 06 07 08 09 19 21 22 24 26 27 30 31 32 33 50 55 Description # Bills 35 Gallon Weekly 17,600 65 Gallon Weekly 5.857 Duplex -35 gal each -CAN 1 409 Duplex -35 gal each -CAN 2 95 Gallon Weekly 635 32 Gallon CarTY-Out 874 Mulll-UnlUSeparate 164 Duplexl35-65 -CAN 1 54 DuplexJ35-65 -CAN 2 DuplexJ65-65 -CAN 1 12 Duplexl65-65 -CAN 2 32 Gallon EOW 172 2 Yard Compacled 6 1.5 Yd Empty 375 2 Yard Empty 472 1.5 Yard Owner Own 4 1.5 Yard Mo Rent (ON CALL) 440 2 Yard Mo Rent (ON CALL) 544 City canslMall Rate 50 2-32 Gal carTY-Out 117 4-32 Gal carTY-Out 24 3-32 Gal carTY-Out 10 35GalionEOW 2,184 Duplexl35-35 EOW -CAN 1 12 Duplexl35-35 EOW -CAN 2 Tolats 30,015 Container Sizes Type Code 32 or 35 gallons 65 gallons 95 gallons 1.5 vards 2.0 vards 2.0 vard -comoacled PREPARED BY FCS GROUP, INC (425) 867-1802 1 2 3 4 5 6 Weighting Container # # Accounts Faclor Size Containers 2,933.3 1 1 2,933.3 975.4 1 2 975.4 134.3 1 1 33.6 1 1 33.6 105.8 1 3 105.8 145.7 1 1 145.7 27.3 1 1 120.3 18.0 1 1 9.0 1 2 9.0 4.0 1 2 2.0 1 2 2.0 28.7 1 1 28.7 1.0 1 6 1.0 60.0 1 4 60.0 89.0 1 5 89.0 0.7 1 4 0.7 72.8 1 4 72.8 85.4 1 5 85.4 8.3 1 1 8.3 19.5 1 2 19.5 4.0 1 3 4.0 1.7 1 3 1.7 364.0 1 1 364.0 4.0 1 1 2.0 1 1 2.0 5,082.9 5,108.7 2004 Pliceout wi growth W~~:h~~~S Average PickuoTime 30.0 0.50 minutes 60.0 0.50 90.0 0.50 300.0 2.08 400.0 2.08 800.0 2.08 "'- City of Camas Sanitation Utility ~ -- Summary of Statistics by Customer Class -All Billing Weight Total Tons by (Annual) Container 30.0 528.0 60.0 351.2 30.0 6.0 30.0 6.0 90.0 57.2 30.0 26.2 30.0 21.6 30.0 1.6 60.0 3.2 60.0 0.7 60.0 0.7 30.0 5.2 800.0 4.8 300.0 108.0 400.0 213.6 300.0 1.2 - -- - 30.0 1.5 60.0 7.0 120.0 2.9 90.0 0.9 30.0 65.5 30.0 0.4 30.0 0.4 1,413.9 #01 Pickupsl Annual Pickups Ace' 52 52 52 52 52 52 52 52 52 52 26 52 52 52 52 52 52 26 52 26 Sanitation 10-28 CustStats 152,533 50,722 3,493 3,493 5,503 8,112 1,443 468 468 104 104 745 104 4,619 9,393 35 67 60 1,411 936 208 104 9,464 104 52 253,745 Average Monthly Annual TlmeiPickup TIme Spent Pickups (minutes)' Picking Up 4.33 0.50 76,267 4.33 0.50 25,361 4.33 0.50 1,746 4.33 0.50 1,746 4.33 0.50 2,752 4.64 0.50 4,056 4.40 0.50 722 4.33 0.50 234 4.33 0.50 234 4.33 0.50 52 4.33 0.50 52 2.17 0.50 373 8.67 2.08 217 6.42 2.08 9,623 8.79 2.08 19,569 4.33 2.08 72 0.08 2.08 140 0.06 2.08 125 14.11 0.50 706 4.00 0.50 468 4.33 0.50 104 5.20 0.50 52 2.17 0.50 4,732 4.33 0.50 52 2.17 0.50 26 149,479 Annual Weight i (Weighted) , 4,576,000 3,043,300 104,780 104,780 495,300 243,360 43,296 14,040 28,080 6,240 6,240 22,360 83,200 1,385,700 3,757,200 10,400 42,345 56,160 24,960 9,360 283,920 3,120 1,560 14,345,701 --: uses new unit costs, old customer stats Prtceoutwl# Accounts in 2002 497,131.5 212790.6 22,766.4 28,239.5 26180.6 4693.1 3488.7 872.6 2786.8 3,419.8 80,210.9 191,598.9 607.4 2,329.6 2,591.8 4131.0 3964.2 1262.0 525.3 35385.3 533.4 1,125,509.3 $ 1,170,980 2002 x 2 yrs growth $ 2004 Rev Req -minus-inflated rev 32,760.62 OVer (Under) 2002 Slats 1211212003 12:33 PM Page 1 Code 01 02 03 04 05 06 07 08 09 19 21 22 24 26 27 30 31 32 33 50 55 Container Sizes Type Code 32 or 35 gallons 650allons 950allons 1.5vards 2.0 vards 2.0_ya_r<!=-!,omp~cted __ ... PREPARED BY FCS GROUP, INC (425) 867-1802 1 2 3 4 5 6 Average Welohtllbs 30.0 60.0 90.0 300.0 400.0 . ..JIOO·O Average PlckuoTIme 0.50 0.50 0.50 2.08 2.08 2.08 9.0 2.0 2.0 28.7 1.0 60.0 89.0 0.7 72.8 85.4 8.3 19.5 4.0 1.7 364.0 2.0 2.0 2004 Priceout wi growth minutes City of Camas Sanitation Utility Summary of Statistics by Customer Class -All Billing 60.0 60.0 60.0 30.0 800.0 300.0 400.0 300.0 30.0 60.0 120.0 90.0 30.0 30.0 30.0 1.5 7.0 2.9 0.9 65.5 0.4 0.4 Sanitation 10-28 CustStals 4.33 4.33 4.33 4.33 4.64 4.40 4.33 4.33 4.33 4.33 2.17 8.67 6.42 8.79 4.33 0.08 0.06 14.11 4.00 4.33 5.20 2.17 4.33 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 0.50 2.08 2.08 2.08 2.08 2.08 2.08 0.50 0.50 25,361 1,746 1,746 2,752 4,056 722 234 234 52 52 373 217 9,623 19,569 72 140 125 706 468 104 52 4,732 52 , " . .,. .... ~ Accts wI multiple containers uses new unit costs, old customer slats Annual Weight (Weighted) 4,576,000 3,043,300 104,780 104,780 495,300 243,360 43,296 14,040 28,080 6,240 6,240 22,360 83,200 1,385,700 3,757,200 10,400 42,345 56,160 24,960 9,360 283,920 3,120 1,560 14,345,701 $ 1,170,980 2002x2yrsgrowlh $ 2004 Rev Req -minus-Innated rev 32,760.62 Over (Under) 2002 Stats 12/1212003 12:32 PM Page 1 J , ~1 I I J Growth Rate: NUMBER OF ACCOUNTS Label Container Size Actual 2002 1 35 Gallon 3,664 2 65 Gallon 999 3 95 Gallon 112 4 1.5 Yard 133 5 2 Yard 174 6 2 Yard -Compac1 1 Total 5,083 NUMBER OF PICKUPS Label Container Size Actual 2002 1 35 Gallon 181,319 2 65 Gallon 52,334 3 95 Gallon 5,815 4 1.5 Yard 4,721 5 2 Yard 9,453 6 2 Yard -Com pac 104 Total 253,745 ANNUAL TIME PICKING UP Label Container Size Actual 2002 1 35 Gallon 90,659 2 65 Gallon 26,167 3 95 Gallon 2,908 4 1.5 Yard 9,835 5 2 Yard 19,694 6 2 Yard -Com pac 217 Total 14!',,,!!' WEIGHTED WEIGHT IN TONS (ANNUAL) Label Container Size Actual 1 2 3 4 5 6 2002 35 Gallon 5,439,561 65 Gallon 3,140,020 95 Gallon 529,620 1.5 Yard 1,396,100 2 Yard 3,757,200 2 Yard -Compac 83.200 Total 14,345,701 PREPARED BY FCS GROUP, INC (425) 867-1802 2003 2.00% 2003 3,737 1,019 114 136 178 1 5,185 2003 184,945 53,380 5,932 4,815 9,642 106 258,820 City of Camas Sanitation Utility Growth 2004 2005 2.00% 2.00% 2004 2005 3,812 3,888 1,039 1,060 116 118 139 142 181 185 1 1 5,288 5,394 2004 2005 188,644 192,417 54,448 55,537 6,050 6,171 4,911 5,010 9,835 10,032 108 110 263,997 269,277 NOT USED ANYMORE 2003 92,473 26,690 2,966 10,031 20,088 221 ~~~46!L L-. 2003 5,548,352 3,202,820 540,212 1,424,022 3,832,344 84,864 14,632,615 2004 2005 94,322 96,208 27,224 27,768 3,025 3,086 10,232 10,437 20,489 20,899 225 230 155,518 158,628 2004 2005 5,659,319 5,772,505 3,266,877 3,332,214 551,017 562,037 1,452,502 1,481,552 3,908,991 3,987,171 86,561 88,293 14,925,267 15,223,772 Sanitation 10-28 Growth 2007 2.00% Projected 2006 2007 3,966 4,045 1,081 1,103 121 123 144 147 189 193 1 1 5,502 5,612 Projected 2006 2007 196,265 200,190 56,648 57,781 6,295 6,421 5,110 5,212 10,232 10,437 113 115 274,662 280,155 Projected 2006 2007 98,133 100,095 28,324 28,890 .3,147 3,210 10,645 10,858 21,317 21,743 235 239 161,801 165,037 Projected 2006 2007 5,887,955 6,005,714 3,398,859 3,466,836 573,278 584,743 1,511,184 1,541,407 4,066,914 4,148,252 90,058 91,860 15,528,248 15,838,813 2008 2.00% 2008 2009 4,126 4,208 1,125 1,147 126 128 150 153 196 200 1 1 5,724 5,839 2008 2009 204,194 208,278 58,936 60,115 6,549 6,680 5,316 5,423 10,646 10,859 117 119 285,758 291,474 2008 2009 102,097 104,139 29,468 30,057 3,275 3,340 11,075 11,297 22,178 22,622 244 249 ! 168,338 171,704 i 2008 2009 6,125,829 6,248,345 3,536,173 3,606,896 596,438 608,367 1,572,235 1,603,680 4,231,217 4,315,842 93,697 95,571 16,155,589 16,478,701 12112/200311:27 AM Page 1