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HomeMy WebLinkAbout2019 Rate Study CITY OF OAK PARK HEIGHTS WATER AND SEWER RATE STUDY 2019 TABLE OF CONTENTS Table of Contents Introduction _____________________________________________________________________________________________ 1 Water User Charges ____________________________________________________________________________________ 2 General _________________________________________________________________________________________________________ 2 Water Usage Estimates ________________________________________________________________________________________ 2 Customer Base _________________________________________________________________________________________________ 3 Consumption __________________________________________________________________________________________________ 4 Water Department Expenditures _____________________________________________________________________________ 8 WaterRates_____________________________________________________________________________________________________ 9 Sewer User Charges ___________________________________________________________________________________ 12 General ________________________________________________________________________________________________________ 12 System Flow Estimates _______________________________________________________________________________________ 12 Sewer Department Expenditures ____________________________________________________________________________ 14 Sewer Rates ___________________________________________________________________________________________________ 17 CONCLUSIONS AND RECOMMENDATONS ___________________________________________________________ 19 Water __________________________________________________________________________________________________________ 19 Sewer__________________________________________________________________________________________________________ 19 General ________________________________________________________________________________________________________ 19 EXHIBIT A – 2018 POSSIBLE RATE INCREASE ______________________________________________________________ 20 EXHIBIT B – 2018 RATE INCREASE FOR SEWER FUND ___________________ Error! Bookmark not defined. INTRODUCTION Introduction The City of Oak Park Heights annually reviews the water and sewer rate schedule to assure receipt of adequate funding for the operation of the utility systems. This report represents the results of a study undertaken to review the costs to operate and maintain the water and sewer systems in the City of Oak Park Heights and the revenue needed to support the costs. The purpose of the study is to determine the user rates required to adequately and equitably finance the proposed 2019 operating budgets of the Water and Sewer Funds. This report contains an update to the analysis of the past and projected flows, usages, and system connections as well as a review of costs and projected expenditures for operation and maintenance. In summary, this report contains a review of the past and present schedules and practices relating to water and sewer user charges in the City and recommendations for rates which will produce the required revenues in a fair and equitable manner. Page 1 WATER USER CHARGES Water User Charges GENERAL It is necessary to periodically review the water user rates to determine if adequate revenue is being generated to operate the water supply and distribution system and to meet other financial obligations for capital improvements and for the renewal and replacement of infrastructure. The following sections of this report reviews projected water sales as well as budgeted expenditures and other financial obligations. Using this information, rates are computed to produce sufficient revenue to operate and maintain the water system for the coming year. WATER USAGE ESTIMATES Each dwelling and structure connected to the City water system is equipped with a water meter to measure water usage. Each well supply is also equipped with a water meter to measure water produced. These two sources are then used to verify and estimate water consumption. It can be difficult to predict water usage with great accuracy for a given year because usage will vary greatly depending upon climatic conditions during the summer growing season. The three year average billed water consumption is 187,000,000 gallons. Billed consumption for the last 10 years is reflected in CHART A. Variations from year to year can be due to individuals practicing conservation, climate conditions and possible malfunctioning water meters. Actual consumption billed for 2017 was 187,000,000 while 2018 is estimated at 191,000,000 gallons. A conservative estimate of 185,000,000 gallons is the amount that will be used for calculating the estimated 2019 rates. Page 2 GALLONS BILLED BY YEAR-CHART A MILLION GALLONS 225 200 175 150 125 100 75 50 25 -191,025186,957180,649184,453173,395196,398194,315187,985188,830211,106GALLONS BILLED BY YEAR2018201720162015201420132 012201120102009 WATER USER CHARGES CUSTOMER BASE The city’s customer base consists of residential, commercial/industrial, public institution and sprinkler-irrigation accounts. The total is 1314. For the purpose of the study 1295 customers are used. There are an average of 20 customers for irrigation (sprinkler) billing, which is seasonal from June through September. 1149 Residential users are 87% of the water customers, 138 Commercial users are 10% while 7 Public Institutions are 1%, and 20 Irrigation (Sprinklers) accounts are 2% of the total customers billed. (CHART B) Although residential users are 87% of the water customers, they generate 45% of the water usage billings. The other users Commercial, Public Institution and Sprinkler generate the remaining 55% of the water billings. (CHART C). Page 3 WATER USER CHARGES CONSUMPTION Presently water billings are based on tiers of consumption. The higher the usage the higher the rate per gallon. Consumption can vary in the rate tiers during a quarterly billing Page 4 20182017201620152014 RATE TIER2018 BY -WATER CONSUMPTION FOR 2014 RATE TIERS (CONSUMPTION GALLONS)MILLION GALLONS ANNUAL TOTAL999,999-201,000200,999-100,000---0191,025 71,785 19,914 15,455 28,413 55,458 186,957 67,141 19,337 16,449 28,315 55,715 180,649 65,175 17,550 14,493 27,511 55,920 184,453 65,930 17,828 14,768 29,110 56,817 173,395 59,872 15,895 12,868 27,617 57,143 WATER USER CHARGES period, but the total annual consumption has remained fairly consistent from 2014 through 2017. 2018 reflects an increase in billed consumption. The Rate Tiers are 0- 15,000; 16,000-50,000; 51,000-99,000; 100,000-200,000; and greater than 200,000 gallons. The following chart is reflecting the consumption by the various rate tiers for the years 2014-2018. The largest tier of >200,000 gallons/quarter is consumed primarily by the public institutions. An average of 867, or 66% of our customers used 15,000 gallons (minimum billing level) or less of water per quarter in 2018. An average of 30 customers use above 200,000 gallons per quarter. Page 5 WATER USER CHARGES As the chart reflects, 2014 through 2017 are very similar in usage throughout all the tiers. 2018 consumption is estimated to be 191,000,000. This is unusual, as seen in the annual total column, therefore 185,000,000 gallons is being used for rate calculations. Water consumption by customer type is fairly consistent. The following chart shows the usage by year from 2014-2018 for the various customer types. Though the chart reflects the Residential Customer uses the most water the average quarterly water usage per customer account is:  Residential 21,300 gallons (includes apartments, duplexes, condo, and individual)  Commercial 76,400 gallons  Public Institution 1,208,000 gallons  Sprinkler (seasonal) 214,000 gallons Page 6 ConsumptionConsumption Customer TypeCustomer Type%of Customers# of CustomersMillion GallonsMillion GallonsBillingsBillings ResidentialResidential87.44%1,14951.23%97,866$ 46.27% 402,003 CommercialCommercial10.50%13822.09%42,188$ 22.52% 195,673 PublicPublic0.53%717.72%33,841$ 21.91% 190,378 SprinklerSprinkler1.52%2017,1308.97%$ 9.30%80,785 Total Total1,314100%191,025100%$ 100% 868,839 WATER USER CHARGES A summary of 2018 activity from the preceding charts is as follows: Although the number of customers for water sales is 87% residential, the amount consumed 51% is actually billed 46% of the total billings. This is due to a tiered rate structure and residents tend to use less gallons than commercial or public institutions. The vulnerability in the division of customers is that 13% of the customers (those other than residential) use 49% of the water and should a large user (Commercial/Public Institution/ Sprinkler) start to dramatically conserve or move from the service area, there would be a large drop in revenue. This could cause the remaining customers to pay at a higher rate to cover the loss of revenue. The increased or decreased usage due to climate changes or conservation can have a substantial impact on the revenue that is generated. If it is a dry year, consumption generally runs higher and generates more revenue due to the higher rate structure, likewise when it is a wet/rainy year, consumption drops and less revenue is generated. 2018 was an average to dry year as compared with 2017. Page 7 WATER FUND201620172017201820182019 ACTUALBUDGETACTUALBUDGETEST ACTUALBUDGET REVENUES CUSTOMER BILLINGS$ 750,552 $ 750,000 $ 773,617 $ 826,860$ 868,000$ 840,000 OTHER REVENUES 41,472 5,000 33,494 6,000 6,000 6,000 TOTAL REVENUES$ 792,024 $ 755,000 $ 807,111 $ 832,860$ 874,000$ 846,000 EXPENSES PERSONNEL$ 185,037 $ 183,000 $ 180,730 $ 193,410$ 191,000$ 200,625 CONTRACTUAL 126,227 161,000 138,583 161,915 155,000 166,385 MATERIAL AND SUPPLIES 15,685 35,000 26,419 35,000 35,000 35,000 CAPITAL OUTLAY 91,934 95,900 95,900 90,100 90,100 86,600 TRANSFER CAPITAL IMP 238,979 210,000 250,815 238,479 250,815 252,079 TRANSFER FOR DEBT 101,000 102,000 102,000 103,000 103,000 104,000 WATER USER CHARGES TOTAL EXPENSES$ 758,862 $ 786,900 $ 794,447 $ 821,904$ 824,915$ 844,689 NET REVENUE$ 33,162$ (31,900)$ 12,664$ 10,956 $ 49,085 $ 1,311 WATER DEPARTMENT EXPENDITURES To determine a water usage rate schedule, it is necessary to estimate the amount of the expenditures anticipated and revenue required. Expenditures can be generally classified in the following categories: a. Operation and maintenance b. Reserve for capital improvements c. System renewal and replacement d. Debt Service Operation and maintenance costs are to be included in the rate calculation and are taken directly from the City Budget. The City presently plans for current and future improvements within the current budget. Funds for current capital outlay are transferred to the Budgeted Projects Fund. Funds for capital improvements are transferred to the Capital Project Funds for Tower, Well and Renewal and Replacement for the future improvements and replacement of facilities and infrastructure. The following is a financial statement of the Water Fund. Based on normal consumption and 2018 water rates, 2019 reflects a revenue of $840,000 and net revenue of $1,311. Water Rates were increased in 2018 by an average of 8%. Page 8 WATER USER CHARGES The expenditures for capital improvement transfers is budgeted in 2019 for the actual amount that was transferred in 2017. This increase was due to the major infrastructure reconstruction in the 2014-2016 Street Improvement Projects in which the water mains were replaced. It has been City policy to transfer funds equal to infrastructure depreciation to the Renewal and Replacement Fund for future construction. A continuing analysis of the policy helps to determine what would be an appropriate amount to set aside for replacement within an acceptable fee base for the users of the system. The City did a street reconstruction project during 2014 and 2015 that utilized the funds in the Utility Renewal and Replacement Fund to partially fund the water infrastructure replacement that was required. The total amount needed to fund the water improvement portion of the project was also funded with a utility revenue bond. The future debt service of this bond is approximately $100,000 per year for 11 years. The water utility rates have included this expenditure into the rate structure for 2015 and forward for the term of the bond issue. Since 2012 Council directed that the Administrative Charge (7% of current expenditures) be allocated to the Renewal Replacement Fund. In prior years this was transferred to the General Fund for the Utility’s share of administration, accounting and billing. This reallocation of funds does not increase the expenditures of the water fund. This amount is still calculated and transferred out to the Renewal and Replacement Fund instead of the General Fund. WATER RATES The estimated unit cost to produce and supply water in the City of Oak Park Heights can be determined by dividing the estimated operating expenditures by the assumed flow. The budgeted expenditure cost per unit is summarized in the following chart: Page 9 2019 BUDGETED EXPENDITURES PER UNIT COST (185,000 gallons)(1295 Cust) /1,000 GALLONS/CUSTOMER Operation & Maintenance$ 402,010 $ 2.17$ 310.43 Renewal & Replacement 252,079 $ 1.36$ 194.66 Debt Service 104,000$ 0.56$ 80.31 86,600 $ 0.47$ 66.87 Capital Outlay Total$ 844,689$ 4.57$ 652.27 Minimum quarterly bill 15,000 gallons / or based on per customer cost$ 68.49 $ 163.07 Actual minimum quarterly bill-volume base$ 38.41 $ 38.41 WATER USER CHARGES . A per unit cost is $4.57/1,000 gallons ($844,689/185,000,000 gallons) or $652.27 per customer. This would result in a minimum quarterly bill based on 15,000 gallons of usage of $68.49 or a minimum bill “per customer” of $163.07. Our current minimum bill based on 15,000 gallons is $38.41. The difference as to the cost per 1,000 gallons per the chart ($68.49) and the actual amount charged for a minimum quarterly bill ($38.41) is funded by the tiered rate structure which incorporates volume billing rates. In addition to the unit cost, the City is also required to submit $6.36 per water connection per year to the State of Minnesota for water connection service fees. The Current established water rates for are as follows: $1.59/quarter for State Water Connection Fee- Per Connection Minimum Charge $38.41/quarter for up to 15,000 gallons $3.35/1,000 gallons for usage from 16,000 to 50,000 gallons/qtr. $3.90/1,000 gallons for usage from 51,000 to 99,000 gallons/qtr. $4.86/1,000 gallons for usage from 99,000 to 200,000 gallons/qtr. $5.78/1,000 gallons for usage over 200,000 gallons/qtr. The 2019 Revenue is estimated in the present tier billing rates as indicated in the following chart based on the 3 year average usage of the individual tiers. Page 10 20192018 Rate TierEstimated Revenue Rate TierEstimated Revenue /1,000 galRate /1,000 galRate 0-15,99956,000$38.41/acct$201,882 0-15,99955,000$38.41/acct$201,882 16,000-50,99928,000$3.35 $93,800 16,000-50,99928,000$3.35 $93,800 51,000-99,99915,000$3.90 $58,500 51,000-99,99915,000$3.90 $58,500 100,000-200,99920,000$4.86 $97,200 100,000-200,99919,000$4.86 $92,340 201,000-999,999972,000$5.78 $416,160 201,000-999,999968,000$5.78 $393,040 Total191,000$867,542 Total185,000$839,562 WATER USER CHARGES 2019 REVENUES FROM PRESENT RATES For budget 2019, $840,000 along with other budgeted water revenues will be sufficient to fund the 2019 budgeted expenditures of $844,700. 2018 REVENUES (ESTIMATED) BASED ON ACTUAL VOLUMES The Budgeted Revenue for 2018 is $826,000. It is estimated that $868,000 will be generated from all billings in 2018. This will be $50,000 more that needed to meet 2018 Budgeted Expenditures. As mentioned previously, 2018 consumption is estimated to be 191,000,000. The 2018 Water Rates were estimated using 182,000,000 gallons. The increase in consumption, along with the increase of consumption in the higher tiered rates in 2018 is responsible for the additional revenue over the budgeted revenue. No increase in water rates is needed for 2019 water operations. If the revenue for 2019 should be less than estimated using the 2018 rate structure, the excess funds collected in 2018 could be applied to fund the budget. Page 11 SEWER USER CHARGES Sewer User Charges GENERAL The City of Oak Park Heights regularly reviews, adopts, and/or modifies its sewer user rate schedule to assure that sufficient revenue is being generated for the payment of all expenditures associated with the operation and maintenance of the sewage collection system and treatment facilities. This review is also undertaken to verify that all classification of sewer users are charged for service in a manner which is fair and equitable as defined in State and Federal regulations. The following sections of this report will describe the system usage, financial obligations, and budgeted expenditures as well as a suggested rate schedule to provide adequate revenues to operate and maintain the system in 2019. SYSTEM FLOW ESTIMATES Utility user rates can be established by equating the amount of service sold to the estimated expenditures anticipated by the utility. In the case of a sanitary sewer system, the use or service can be measured by sewage flow with projections for future use being dependent upon growth by number and type of connections to the system. The Metropolitan Council Environmental Services (MCES) maintains flow-measuring devices which are used to total all sewage flows from the entire City. The MCES utilizes a “firm flow” allocation method in order to stabilize the flow revenue for the MCES and the charges to the municipalities. This means instead of estimating a system flow, the MCES uses the last known flow numbers to allocate their budget for the coming year. To determine the 2019 annual billing amount, the calculation is based on flows from January 1, 2017 and ending December 31, 2017. The annual charge is a flat rate and billed to the city in equal monthly installments. The City has continuously questioned the accuracy of the MCES measurement of the sewer flows. During 2018 the MCES revised the City’s Flow Allocation Volumes from 2011 through 2016. This resulted in a credit of 204,140,000 gallons to the billed 1,200,780,000 for that period. The following table summarizes the credit of $463,620.25 that MCES calculated to the City’s past billings. Page 12 CostImplied Original Volume RevisedCorrection to Monitoring Allocation RateAllocaedAdjustmentAllocated Billed YearYear($/MG)Volume (MG)(MG)Volume (MG)Amount ($) 2011-201220132029.00194.48-17.64176.84-$35,781.98 2012-201320142141.55190.66-29.98160.68-$64,214.12 2013-201420152084.38199.01-44.32154.69-$92,382.41 2014-201520162348.25199.01-35.02163.99-$82,235.27 201520172484.71200.80-34.44166.36-$85,576.01 201620182421.54216.82-42.74174.08-$103,430.46 Total Adjustment1200.78-204.14996.64-$463,620.25 SEWER USER CHARGES The sewer flow of 176,400,000 gallons is the MCES measurement for the city 2017 and is used for the calculation of the 2019 charges due the MCES. This is more in line with the total amount of water billed which was 169,000,000 for 2017. (Excludes Sprinkler Billed). The difference can be attributed to unbilled water, such as broken meters, unmetered usage and if the city has any Inflow and Infiltration of storm/ground water. The total amount of water pumped from the City’s wells during this time was 220,000,000. This includes amounts used by sprinklers, residents watering the lawns, water used for parks and rinks and the flushing of hydrants. The MCES daily flow calculations will continue to be monitored by city staff and compared to the City’s water pump reports. This is to catch any discrepancies/errors that may return. Assumptions and estimates must be used to apportion flows and resulting costs to the various types of users on the system. The budgeted billable flow for sewer for 2017 is 150,000,000 gallons. Actual 2018 billed flow is estimated at 156,000,000. For 2019, 150,000,000 will be used for calculating the rates. This is a based on historical billing flows of 150,000,000 for the last 6 years. The increase for 2018, like water consumption is from the commercial/public institution use in the higher rate tiers. This is unusual and should not be relied upon for determining rates for 2019. Sewage flows from residential connections are assumed to be equal to the quarterly water usage experienced during the winter months when no lawn sprinkling occurs. Actual quarterly water meter readings are used for sewage discharge billing for all commercial, industrial, institutional and high end residential connections (> 3 units). The following chart reflects the billed sewer for each type of user for the 2018 year. Page 13 35,766 COMMERCIAL/PUBLICRESIDENTIAL >3 UNITS CUSTOMER (mg)2018 ESTIMATED SEWER FLOWS BY 32%50,093 45%70,669 23% SEWER USER CHARGES Water meters exist at each connection which measures the water purchased, but does not provide information on the quantity discharged to the sewer. Generally, almost all water purchased enters the sewer system with the exception of that water used for lawn irrigation. Lawn sprinkling is primarily confined to single family, townhouse, and similar land uses. Where large institutional facilities or other users have high irrigation demands, separate meters are becoming common so that sewer billing is limited to the non-sprinkler water usage only. There is approximate total of 1300 customers, 200 commercial and public institution who are billed on actual water usage and 1,100 billed on winter water usage. SEWER DEPARTMENT EXPENDITURES In addition to estimating the volume of sewage flow, the other basic factor required in establishing user rates is the amount of expenditures anticipated and revenue required. Expenditures can be generally classified in the following categories: Page 14 SEWER20162017201820182019 ACTUALACTUALBUDGETESTIMATEDBUDGET REVENUES CUSTOMER BILLINGS$ 908,570$ 972,017 $ 999,300 $ 1,033,224$ 995,000 REBATE$ -$ (103,275) OTHER REVENUES 22,265 45,398 10,000 10,000 10,000 TOTAL REVENUES$ 930,835$ 1,017,415$ 1,009,300$ 939,949 $ 1,005,000 EXPENSES PERSONNEL$ 105,569$ 118,289 $ 122,900 $ 120,000 $ 127,420 CONTRACTUAL 111,727 102,075 148,298 130,000 156,760 MCES 458,379 498,930 524,849 421,608 445,828 MATERIAL AND SUPPLIES 12,772 13,853 14,850 14,850 14,850 CAPITAL OUTLAY 46,400 49,725 51,725 51,725 47,625 SEWER USER CHARGES TRANSFER CAPITAL IMP 161,987 171,303 142,700 171,303 169,140 TOTAL EXPENSES$ 896,834$ 954,175 $ 1,005,322$ 909,486 $ 961,623 NET REVENUE$ 34,001 $ 63,240$ 3,978$ 30,463$ 43,377 a. Metropolitan Council Environmental Services billing b. Local operation and maintenance c. Capital Outlay d. System renewal and replacement The Sewer Utility Budgets for 2018 and 2019 along with actual expenditures for 2016, 2017 and estimated 2018 are in the following table. The revenues reflect a rebate given by the City for the credit that was received from MCES for 2018. This was a onetime $80.00 reduction in each sewer customers bill. The Metropolitan Council Environmental Services fee is based on the “firm flow” allocation method and will be $445,828 for 2019 as compared to $421,614 for the year 2018. This represents a 5.7% increase in the MCES fee. The MCES charges since 2010 are in the following chart. Page 15 MCES CHARGES BASED ON FLOWS AND BUDGET CHANGES OPH % of% MCESOPH TOTAL% INC INMCESINCREASE YearsTOTAL FLOWFLOWSFLOWSMCES BUDGETBUDGETANNUAL CHG(DECREASE) 2010 84,519.05 196.950.23302% 167,410,000 3.77%$ 390,106.136.53% 2011 85,293.98 201.050.23571% 172,784,609 3.21%$ 407,277.814.40% 2012 93,680.78 194.900.20805% 173,649,000 0.50%$ 361,271.44-11.30% 2013 88,133.97 176.840.20065% 178,823,786 2.98%$ 358,808.28-0.68% 2014 86,007.24 160.680.18682% 184,188,500 3.00%$ 344,103.68-4.10% 2015 91,494.90 154.690.16907% 190,710,000 3.54%$ 322,432.51-6.30% 2016 85,601.13 163.990.19157% 201,013,000 5.40%$ 376,143.4616.66% 2017 85,298.36 166.360.19503% 211,941,538 5.44%$ 413,356.069.89% 2018 90,747.95 174.110.19186% 219,749,756 3.68%$ 421,614.262.00% SEWER USER CHARGES 2019 89,991.18 176.400.19602% 227,440,997 3.50%$ 445,828.055.74% The chart shows an increases in the MCES budget for 2019 of 3.50%, however the percentage increase in the annual MCES charge for the city for 2019 is 5.74%. This is due to the City’s flow increase to 176.4 and the total MCES flow reduction to 88,991.18. These two factors increase the City’s share and thus a higher percentage of cost sharing. Local operation and maintenance costs for sewer are incorporated into the rate structure and have been taken directly from the City Budget or from actual expenditures when available. The City presently plans for current and future improvements within the current budget. Since 2012 Council directed that the Administrative Charge (7% of current expenditures) be allocated to the Renewal Replacement Fund. In prior years this was transferred to the General Fund for the Utility’s share of administration, accounting and billing. This reallocation of funds does not increase the expenditures of the sewer fund. This amount is still calculated and transferred out to the Renewal and Replacement Fund instead of the General Fund. Like the Water Utility Fund, it has been City policy to transfer funds equal to depreciation to the Renewal and Replacement Fund for future construction. This amount is reviewed and analyzed on occasion along with policy to determine if funding for future renewal and replacement of infrastructure is sufficient to achieve the expected capital improvement. Page 16 SEWER 2019 BUDGETED EXPENDITURES PER UNIT COST (150,000 gallons)1300 /1,000 GALLONS/CUSTOMER Operation & Maintenance$ 299,030 $ 1.99$ 230.02 MCES 445,828 $ 2.97$ 342.94 Capital Improvements 169,140$ 1.13$ 130.11 47,625 $ 0.32$ 36.63 Capital Outlay Total$ 961,623$ 6.41$ 739.71 Minimum quarterly bill 15,000 gallons based on per unit cost$ 96.15 $ 184.93 Actual minimum quarterly bill-volume base$ 81.00 $ 81.00 SEWER USER CHARGES The amount transferred, per present policy, has increased after the Highway 36 Bridge Project was complete and replacement costs of new infrastructure was built into the budget. SEWER RATES Sewer costs can be computed by simply dividing the various operating costs by the estimated flow. This generates a per unit cost. The present rates based on per unit and volume billing are calculated in the chart. A per unit cost is $6.41/1,000 gallons ($961,623/150,000,000 gallons) or $739.71 per customer ($961,623/1300 customers). This would result in a minimum quarterly bill based on 15,000 gallons of usage of $96.15 or a minimum bill “per customer” of $184.93. Our current minimum bill based on 15,000 gallons is $81.00 The current established quarterly sewer rates are as follows: Minimum Charge $81.00/quarter for up to 15,000 gallons $5.70/1,000 gallons for usage over 15,000-50,000 gallons $5.95/1,000 gallons for usage above 50,000 gallons Page 17 20182019 Rate TierRate TierEstimated RevenueEstimated Revenue /1,000 gal/1,000 galRateRate 0-15,9990-15,99952,20052,200$81.00/acct$81.00/acct$418,000 $418,000 16,000-50,99916,000-50,99919,80019,800$5.70 $5.70 $112,860 $112,860 51,000-999,99951,000-999,99984,00078,000$5.95 $5.95 $499,800 $464,100 TotalTotal156,000150,000$1,030,660 $994,960 SEWER USER CHARGES The projected revenue for 2018 is estimated to be at $1,030,660, the budgeted amount was $999,300. This is attributable to the increase in the gallons billed for 2018 as compared to the estimate for 2018. The following tables reflects the actual rates and revenue for 2018 based on the estimate of 156,000,000 gallons of flow and 2019 estimate utilizing the current rates with the projected billed flow of 150,000,000. If rates for 2019 were to remain the same as 2018 there would be an approximate surplus of $43,000. The rates for 2018 were established including the $524,849 of MCES Charges, prior to the credit given during 2018. The 2019 MCES Charge of $445,828 is $79,021 less than the budget amount for 2018. The projected revenue for 2019 is sufficient to support the expected expenditures for 2019. EXHIBIT A at the end of the study gives possible rate changes for the 2019 Sewer Rates. Page 18 CONCLUSIONS AND RECOMMENDATONS CONCLUSIONS AND RECOMMENDATONS WATER Based on the study and review of rates, it is concluded that a rate increase will be NOT be required to generate adequate revenue for the Water Fund for 2019. SEWER An increase for 2019 is NOT necessary to generate enough revenue for the operations of the Sanitary Sewer Fund. Due to the reductions in the MCES billings, the present rate generates sufficient revenue to support the 2019 budget. The reduction in MCES expense could merit a reduction in the present rates. See EXHIBIT A for an example. GENERAL Utility Rates should include costs for the renewal and replacement of infrastructure. The proposed rates include the amount that has been set by policy. This amount may not be sufficient to pay for all future replacement construction. It would be prudent to do a long term analysis and review of policy to determine results that the city would like to obtain. A study of the rates, structure and future construction needs should be undertaken to determine the most reasonable method to charge customers for the services and to continue to prepare for future needs. Page 19 EXHIBIT A SEWER RATE ALTERNATIVES CURRENT RATES 2018 SEWER/1000Estimated Tiers/1000 GALMINIMUMGallonsRevenue 0-15,999$ 5.40 $ 81.0052,200$ 418,000 16,000-50,999$ 5.70 19,800$ 112,860 51,000-999,999$ 5.95 78,000$ 464,100 150,000$ 994,960 POSSIBLE RATE CHANGE *** Revenue needed $965,000 CONCLUSIONS AND RECOMMENDATONS ALTERNATIVE #1SEWER/1000Estimated Tiers/1000 GALMINIMUMGallonsRevenue 0-15,999$ 5.23 $ 78.5052,200$ 408,200 16,000-50,999$ 5.70 19,800$ 112,860 51,000-999,999$ 5.95 78,000$ 464,100 TOTAL150,000$ 985,160 ALTERNATIVE #2 SEWER/1000Estimated Tiers/1000 GALMINIMUMGallonsRevenue 0-10,999$ 5.23 $ 78.5052,200$ 408,200 16,000-50,999$ 5.58 19,800$ 110,484 EXHIBIT A – 2019 POSSIBLE RATE INCREASE 51,000-999,999$ 5.83 78,000$ 454,740 TOTAL150,000$ 973,424 Page 20