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HomeMy WebLinkAbout1993 11 00 - Water and Wastewater Rate StudyDraft as of November 3, 1993 HAI #92-023.06 Honorable Mayor and Members of the City Council City of Sebastian 1225 Main Street Sebastian, FL 32958-8697 Subject: 1993 Water and Sewer Rate Study Gentlemen: We have completed our review of the water and sewer rates for the City of Sebastian (the "City") and have summarized the results of our analysis, assumptions, and conclusions in this report which is submitted for your consideration. The City recently received from Indian ., River County (the "County") a limited sized water and sewer utility which provides service to just over 200 connections. As part of the initiation of service to this utility under City ownership, the City adopted the same rate structure and level as that used by the County for water and sewer service. The City is now in the process of acquiring the water and sewer system referred to as the Sebastian Highlands system which is presently owned and operated by General Development Utilities, Inc. (GDU). The acquisition of the Sebastian Highlands system by the City is anticipated to be completed prior to the end of the calendar year ending December 31, 1993 pursuant to the terms and conditions of the Water and Sewer System Purchase and Sale Agreement between the City and GDU (the "Purchase and Sale Agreement"). As a result of the anticipated acquisition of the GDU system, the operations of the existing City and GDU system (collectively the "System") must be combined and rates must be established in order to meet the operational and regulatory aspects of the System. As a result of these factors, the City authorized this study of the rates for water and sewer service. .. In preparing the analyses of the operation of the utility systems and the development of the rates proposed herein, we have relied upon, among other things, the Annual Budget for the City for the fiscal year ending September 30, 1994; detailed customer statistical data compiled by the City and GDU; actual operating data as either provided by GDU for this study or as presented in the Application for an Increase in Rates and Charges as filed by GDU to the City for the Sebastian Highlands System (the "GDU Rate Filing"); information provided by the City's Managing Underwriter's relative to the financing of the acquisition and system improvements of the System; and other historical and projected data made available by the _ City. The forecast of operations as reflected in the study encompass the fiscal years ending September 30, 1994 through 1998. The projections of the utility operations were based on recent trends regarding system revenue and expenses, expansion of the system, system growth RJO/cl/R-S-1 /Rate. Sty HAI #92-023.06 1 in the customer base of the system, and recent or anticipated changes in operations due to the acquisition. HISTORICAL AND PROJECTED SYSTEM SALES AND CUSTOMER USAGE STATISTICS General This section of the Report summarizes the recent and projected trends in water and sewer customers, water production and wastewater treatment, and associated sales and usage characteristics for the System. The historical period reflected in this Report for the GDU facilities is the calendar year 1990 through 1992 and the Fiscal Year 1993. For the purposes of comparison and since the City has only operated its utility system for approximately five months, the historical results are only for the Fiscal Year 1993, and were annualized to reflect an assumed full year of operation. The projected period covers the fiscal years 1994 through 1998. Water System The water system of the GDU system has experienced an increase in customers and sales since 1990 due to continued growth and development located within the service area. As of September 1993, the GDU water system provided service to 1,238 accounts of which 1,186 or 95.8% were considered as single-family residential dwellings. The City's water system as of September 1993 consisted of 203 accounts located in two manufactured housing developments (known as the Park Place and Palm Lakes Club developments) and are all essentially considered as residential units. Table 1 at the end of this Report delineate the historical and projected sales for the Water System for both the City and GDU systems as summarized below: Calendar Year Average Annual Number of Accounts Water Sales (000's) Ended December 31 (Historical) City GDU Combined City GDU Combined 1990 N/A 1,094 1,094 N/A 94,246 94,246 1991 N/A 1,138 1,138 N/A 86,393 86,393 1992 N/A 1,185 1,185 N/A 96,146 96,146 — 1993 0) 190 1,215 1,405 8,595 99,818 108,413 RJO/cl/R-S-1 /Rate. Sty HAI #92-023.06 2 ^ Fiscal Year Average Annual Number of Accounts Water Sales (000's) Ended September 30 (2) (Projected) City GDU Combined City GDU Combined 1994 215 1,254 1,469 9,257 102,554 111,810 1995 240 1,293 1,533 10,243 105,460 115,702 1996 279 1,332 1,611 11,792 108,344 120,136 1997 316 1,371 1,687 13,244 111,206 124,451 1998 353 1,410 1,763 14,682 114,047 128,729 Average Annual ^ Growth Rate 1313®2% 3.02% 4.64% 11_3% 2.70% 3.49% (1) Reflects Fiscal Year ended September 30, 1993 results. City figures annualized for comparative ^ purposes. (2) Although shown separately, assumes combined system for operational purposes. As can be seen above, it is estimated that the average annual increase in water customers is projected to be approximately 4.6% annually. It is estimated that the growth in water utility customers would be derived primarily from infill development of the existing serviceable area and expansion of the planned unit development (PUD) at the Park Place residential community. No customer growth associated with any anticipated expansion of the water system by the City has been recognized. As can be seen below, the City has existing serviceable area and planned residential development within the water system service area which should provide increased customer growth for the projection period. ^ Identified Residential Customer Growth No. of Accounts Total Accounts ^ Development Served (t) at Buildout Service Park Place 178 684 Water and Wastewater Palm Lake Club 25 136 Water and Wastewater Sebastian Highlands 1,238 2,823 (2) Water Sebastian Highlands 582 980 (2) Wastewater (1) Estimated number of accounts served as of September 1993. (2) Reflects total number of units (lots) where service is currently available, not total lots of the utility service area of the GDU System. With respect to water sales gallons for the forecast period, it was assumed that the average use per account would decrease during the projected period. This decrease was assumed recognizing i) that the primary increase in the growth of the System would occur in the residential class which generally has lower water usage needs than general service or _ commercial customers and ii) general conservation measures which may take place by the utility's customer base. As a result, the projected increase in water sales for the forecast period is less than the projected customer growth. The net effect of this assumption in water RJO/cl/R-S -1 /Rate. Sty HAI #92-023.06 3 use is to recognize a decreasing trend in the average revenue per account during the forecast period. With respect to water production and treatment, it is anticipated that the City will interconnect the two individual systems by October, 1994. Once interconnected, the existing water production and treatment facilities at the Sebastian Highlands plant is anticipated to be utilized to meet the System capacity requirements. Operating under the combined utility System basis, it is anticipated that through the forecast period the System will utilize approximately 53% to 61 % of the total available design water treatment capacity. This is summarized below: For the Fiscal Year Ending September 30, 1994 M 1995 1996 1997 1998 Design Capacity of Water Treatment Plant (MGD-ADF) 0.670 0.670 0.670 0.670 0.670 Anticipated Treatment Requirements (MGD-ADF) 0.352 0.365 0.379 0.392 0.406 Percent of Total 52.5% 54.5% 56.6% 58.5% 60.6% (*) Presented on combined basis even though interconnection not anticipated to be complete. For the projection period, miscellaneous losses and unaccounted for water averaging approximately 13.04% of the total water requirements was recognized. The allowance for losses or unaccounted for water, sometimes referred to as unbilled water, is due to a variety of factors, including water used in hydrant line flushing, water used for fire fighting, slow registering meters which understate water use, and losses due to leaks. The loss factor was based on an analysis of water production and sales requirements and is typical of the percentage of water unaccountability experienced by other Florida utilities. For the purposes of this Report, we have assumed that the forecast in water customers is _ expected to increase at growth rates consistent with recent historical trends of both utility Systems. Based on discussions with City staff, the growth is expected to be based primarily in the residential class consistent with the land use requirements of the City of Sebastian. Wastewater System The wastewater system of the GDU system provides service to a smaller service area when compared to the water system. As was the case with the water system, the GDU wastewater system has experienced an increase in customers and sales since 1990. This growth is due to continued development within the service area of the wastewater system. As of September, RJO/cl/R-S-1 /Rate. Sty HAI //92-023.06 4 1993, the GDU wastewater system provided service to 582 accounts of which 578 or 99% were categorized as single family residential. The City's wastewater system as of September 1993 consisted of 317 accounts which was equivalent to approximately 1,055 Equivalent Residential Units (ERU). An ERU represents the equivalent usage requirements of a single family residential customer. Since commercial ., or multi -family customers are generally served by larger sized meters than the standard residential customer, it is useful to equate such customers on an equivalent basis to the residential class to present a more consistent amount of the total customer base served. In -� addition to the wastewater customers located within the Park Place and Palm Lake Club residential developments, the City's wastewater customer base also includes customers which were part of the County's system which are located in the City's service area. These customers were transferred to the City pursuant to the provisions of an Interlocal Utilities Agreement between the City and the County dated April 21, 1991 (the "Interlocal Agreement"). Prior to the Interlocal Agreement, the City pursuant to Resolution R-87-6 gave the County a 30 -year exclusive franchise for the provision of water and sewer services within the City. Effective on May 1, 1992 (referred to as the "Cancellation Date" in the Interlocal Agreement), the franchise and all of the rights granted to the County were canceled. As a result, the rights to purchase the GDU facilities, to provide service to the Park Place and Palm Lake Club units, as well as certain other wastewater customers which have reserved capacity in the County's wastewater treatment facilities were assigned back to the City. As part of the terms of the Interlocal Agreement, certain classes of customers were defined as follows: Class I Units - Units in the CITY which are connected to or which have reserved capacity in the COUNTY wastewater system before the Cancellation Date and which have a collection system available to them, even if the physical connection to the unit has not been made. Class II Units - Units within the CITY which have reserved capacity in the COUNTY wastewater system before the Cancellation Date but which do not have a collection system available. Class III Units - Units within the CITY other than Class I and II Units. .. The County presently provides all of the wastewater treatment and effluent disposal capacity for the City's customers. As of September 1993, the breakdown of customers by class designation as reflected in the Interlocal Agreement was as follows: As of September, 1993 Accounts ERC Class I Connected Park Place/Palm Lakes 203 203 Other Customers 22 183 Class I - Reserved/Unconnected 92 669 Class II and III Totals 317 1,055 RJO/cl/R-S-1/Rate.Sty HAI #92-023.06 5 Pursuant to the terms and conditions of the Interlocal Agreement, once the interconnection of the City and GDU wastewater systems are completed, it is anticipated that the County will transfer to the City for treatment purposes all of the Class I designated units associated with the Park Place and Palm Ickes Club customers. _ The historical and projected customer and usage statistics for the sewer system are shown on Table 1 at the end of this Report and is summarized as follows: — Calendar Year Average Annual Number of Accounts Billed Sales (Water Gallons) Ended December 31 (Historical) City (r) GDU Combined City GDU Combined 1990 N/A N/A N/A N/A N/A N/A — 1991 N/A 558 558 N/A 34,900 34,900 1992 N/A 558 558 N/A 39,527 39,527 1993 (2) 304 565 869 15,375 36,392 51,767 Fiscal Ended September 30 (3) (Projected) City GDU Combined City GDU Combined 1994 329 568 897 15,862 36,501 52,364 1995 354 571 925 16,462 36,511 52,974 — 1996 393 574 967 17,406 36,520 53,926 1997 430 577 1,007 18,290 36,529 54,818 1998 467 580 1,047 19,165 36,536 55,700 Average Annual Growth Rate 9.0% 0.5% 3.8% 4.5% 0.1% 1.5% (1) For City System, includes customers treated by City and County facilities. (2) Reflects Fiscal Year ended September 30, 1993 results. City figures annualized for comparative purposes. (3) Although shown separately, assumes combined system for operational purposes. As can be seen above, it is estimated that the average annual increase in sewer customers is projected to be approximately 3.8% annually. It is estimated that the growth in sewer utility customers would be derived primarily from infill development of the existing serviceable area and expansion of the PUD at the Park Place residential community. No customer growth associated with providing service (either treatment or collection as appropriate) to the remaining Class I customers or associated with any anticipated expansion of the sewer system by the City has been recognized. As was previously summarized in the discussion regarding water system growth, the City has existing serviceable areas and planned residential development within the wastewater system service area which should provide increased customer growth for the projection period. RJO/cl/R-S-1 /Rate. Sty HAI //92-023.06 6 _ With respect to the utilization of wastewater treatment capacity and once the two utility systems are interconnected by October 1994, it is estimated that the City will be utilizing between 61% and 72% of the permitted capacity of the City treatment facilities during the forecast period. This capacity utilization does not take into account any wastewater flow or capacity reservation for Class I customers utilizing County -owned wastewater treatment facilities. All Class I customers of the City have paid an impact fee for treatment capacity utilization and therefore should have capacity allocable to such customers. The summary of the City -owned capacity utilization is summarized below: For the Fiscal Year Ending September 30, 19941'1 1995 1996 1997 1998 Design Capacity of Wastewater Treatment Plant (MGD-ADF) 0.142 0.142 0.142 0.142 0.142 Anticipated Treatment Requirements (MGD-ADF) 0.086 0.089 0.093 0.097 0.102 Percent of Total 60.6% 62.7% 65.6% 68.3% 71.7% (*) Presented on combined basis even though interconnection not anticipated to be complete. PROJECTED OPERATING RESULTS The various components of costs associated with the operation, maintenance, financing of major capital improvements, renewal and replacement of facilities, and assurance of the adequacy and continuity of reliable service to customers are generally referred to as the — revenue requirements of a municipal operated utility. The determination of the annual revenue requirements as they relate to the City's water and sewer systems includes operation and maintenance expenses, debt service, renewals and replacements (capital improvements), a transfer to the City for administrative costs and other costs paid from operating revenues. The totaling of the cost components mentioned above, after adjusting for other income and other operating revenues, results in the total annual net revenue requirements (generally a "cash flow" statement) and represents the amount of revenues required to be collected through user fees or rates. Tables 7 and 8 at the end of this report summarizes the estimated revenue requirements for the forecast period for the water and sewer systems, respectively. The analysis was developed utilizing the City's Fiscal Year 1994 budget and recent historical financial data for GDU as a baseline for the analysis. The budget figures were subsequently reviewed and adjusted to reflect changes in the cost of operations (primarily as it relates to the acquisition of the GDU facilities), to recognize ratemaking standards for the design of user fees, and to assist in the allocation of costs among the rate structure components. As shown on Tables 7 and 8 and RJO/cl/R-S-1 /Rate. Sty HAI #92-023.06 7 summarized on the following page, the existing water and sewer rates are anticipated to be sufficient during the Fiscal Year 1994 to meet the expected revenue requirements of the combined system: For the Fiscal Year Ending September 30, 19940) 1995 1996 1997 1998 ^ Water System at Net Revenue Requirements from Rates $383,906 $469,206 $527,958 $560,872 $592,547 Revenues From Rates Existing Rates (3) 383,907 $477,590 $497,651 $517,351 $542,327 _ Price Index Adjustment (4) 0 14.328 30,307 47,972 68.067 Total Applicable Rate Revenue 383,907 491,918 527,958 565,323 610,394 Revenue Surplus/(Deficiency) ^ Amount 0 22,712 0 4,452 17,846 Percent Adjustment 0.00% 0.00% 0.00% 0.00% 0.00% ^ Wastewater System (s Net Revenue Requirements from Rates $387,410 $471,874 $511,573 $534,619 $559,289 ^ Revenues From Rates Existing Rates (3) 387,410 $472,144 $483,148 $493,580 $503,974 Price Index Adjustment (4) 0 14.164 29,424 45.768 63.253 ^ Total Applicable Rate Revenue 387,410 486,308 512,572 539,348 567,227 Revenue Surplus/(Deficiency) Amount 0 14,435 999 4,729 7,938 Percent Adjustment 0.00% 0.00% 0.00% 0.00% 0.00% ^ (1) Reflects ten months of operations, consistent with the financing assumptions for the acquisition of the GDU facilities. (2) Derived from Table 7. (3) Based on Existing City Rates; included estimated revenues from GDU acquisition at the City's Rates (rate consistency). (4) Assumed price index adjustment factor of 3.0 % annually. ^ (5) Derived from Table 8. As can be seen above, the projected revenues of the System based on the existing rates of the City and recognizing an annual price index adjustment factor of 3.0%, are anticipated to be adequate to meet the projected expenditure needs for the forecast period. RJO/cl/R-S -1 /Rate. Sty HAI #92-023.06 8 M Principal Considerations and Assumptions Regarding Projected Operating Results In the preparation of this Report and the conclusions that follow, we have made certain assumptions with respect to conditions which may occur in the future. While we believe these assumptions are reasonable for the purpose of this Report, they are dependent upon future ., events and actual conditions may differ from those assumed. In addition, for our projections, estimates and studies, we have used and relied upon certain information and assumptions provided to us or prepared by others, including: i) information and assumptions provided to us by the City such as data regarding recent historical financial information and historical customer and sales statistics; ii) information contained in the GDU Rate Filing; iii) information provided by the City's Managing Underwriters with respect to assumptions regarding the issuance of the Utilities System Revenue Bonds, Series 1993; and iv) information provided by the City and GDU with respect to System growth. While we believe use thereof to be _ reasonable for the purpose of this Report, we offer no further assurances with respect thereto, other than the purpose of this Report. To the extent that actual conditions differ from those assumed by us herein or from information or assumptions provided to us, or prepared by others, the actual results will vary from those estimated and projected herein. In malting the projections and estimates summarized in this Report, the principal .. considerations and assumptions made by us and the principal information and assumptions provided to us, or prepared by others, include the following: 1. For the City of Sebastian's utility system, the Fiscal Year 1994 Budget as provided by the City served as the baseline for the expenditure projections and the underlying assumptions therein are reasonable and reflect anticipated operations. Such amounts were incorporated into the Fiscal Year 1994 components of the study period, except for adjustments as discussed hereinafter. Utility costs for the GDU-Sebastian Highland utility system were based on various data prepared by the management of GDU, including but not limited to information regarding 1991 operating results contained within the GDU Rate Filing. In addition, other data received from the management of GDU in association with the City's acquisition of the GDU facilities have also been relied upon. As shown on Table 2, the revenue requirements of both utility systems were consolidated based on the estimated Fiscal year 1994 operational requirements and categorized according anticipated budgetary departments by utility function. The estimated Fiscal Year 1994 expenditures were subsequently escalated for the projected period reflected in the Report. RJO/cl/R-S-1 /Rate. Sty HAI #92-023.06 9 It was further assumed that the acquisition would occur on or about December 1, 1993. Therefore for the Fiscal Year 1994, the revenues and expenditures of the combined City and GDU systems reflect ten (10) months of operation. 2. The expenditure projections reflected for the Fiscal Year 1994 was subsequently allocated between the water and wastewater utilities in order to design utility rates for each system which are on a self sufficient basis (cost of service). The allocation of utility expenditures for the Fiscal Year 1994 between the two utility systems were based on the nature of the cost incurrence of such expenditures and is shown in detail on Table 3 at the end of this report. The following is a summary of the cost allocation of the expenditures between the water and wastewater systems. As shown on Table 3 and summarized below, the Fiscal Year 1994 adjusted operating expenses allocable to the wastewater and water systems is as follows: Operating Expenses Water System Wastewater System Total System RJO/cl/R-S-1 /Rate. Sty HAI /192-023.06 10 Fiscal Year 1994 $292,215 407.066 $699,281 Fiscal Year 1994 — Budget Department Description Allocation Method Water Sewer Utilities Administration Departmental Salaries 68.30% 31.70% — Water Treatment Direct Assignment 100.00% — Wastewater Treatment Direct Assignment — 100.00% Collection/Distribution Utility Plant Assets exclusive 66.18% 33.82% — of Treatment Lift Stations Direct Assignment — 100.00% — Customer Service Uncollectible Accounts Revenues 49.46% 50.54% — All Other Costs Utility Bills 62.09% 37.91% Non -Departmental Contingency Allowance — Operating Expenses 41.92% 58.08% Administrative Allocation Revenues/Customers 49.46% 50.54% All Other Uniform 50.00% 50.00% As shown on Table 3 and summarized below, the Fiscal Year 1994 adjusted operating expenses allocable to the wastewater and water systems is as follows: Operating Expenses Water System Wastewater System Total System RJO/cl/R-S-1 /Rate. Sty HAI /192-023.06 10 Fiscal Year 1994 $292,215 407.066 $699,281 3. In order to properly project operating expenses for the System, certain analyses and adjustments were made to the GDU Calendar Year 1992 expenditure summary for the water and wastewater systems. These adjustments are as follows: a. A comparison of calendar year 1991 and 1992 operating expenses was conducted to see if any material variations in expense were identified. Based on our comparison, it appeared that the two years of operating expenses were generally comparable. Such amounts were then escalated to reflect estimated Fiscal Year 1994 results such that the budgetary estimates of the City's system could be consolidated with the projected GDU operating expenses. b. Salaries and wages and associated benefits were adjusted to recognize the hiring of the GDU employees, which includes the reclassification of one employee to the City's General Fund (reference assumption 11). C. Administrative and General Expenses and Utility Management Fees were not recognized as an operating expense for the City when compared to the GDU operations to recognize the management and administration of the System being overseen by the City staff. d. Sales taxes, property taxes and Franchise Taxes are not an expenditure which will be incurred by the City from the operation of the utility due to the non-profit, exempt status from such taxes. As a result, such expenses have not been recognized in the development of the System operating results assuming public ownership. e. Contractual Services - Engineering was increased by $11,000 to recognize increased costs in providing general assistance for utility consolidation as a result of the expansion of the System operations due to the Acquisition. f. Rent expenses for utility personnel were assumed to not be required since the City will own such facilities. g. Based on discussions with the City, the City will not pay interest on customer deposits but will utilize such earnings to meet the expenditure requirements of the utility. 4. Materials and supplies expenses, other contractual services expenses, repair and maintenance expenses, and certain other operating expenses have been projected RJO/cl/R-S-1 /Rate. Sty HAI //92-023.06 11 M M to increase in general from historical and current budgetary levels at a rate equal to inflation ranging from 2.4 to 3.6 percent based on the nature of the expenditure. These escalation factors were based on a seven year analysis of historical price indices used by many utilities for financial forecasting and the rate setting process. These indices included: i) the Gross National Product Implicit Price Deflator Index which is used by the Florida Public Service Commission in the establishment of price indexes for operating costs as required pursuant to Section 367.081(4)(a), Florida Statutes in the regulation of private or investor-owned utilities; ii) the Consumer Price Index; iii) indices derived from the Engineering News Record, a publication which tracks trends in construction and material costs; and iv) indices reflected the Handy -Whitman Index of Public Utility Construction Costs for the South Atlantic Region. A summary of the above mentioned inflation rate and price indices is summarized on Table 6 at the end of this Report. Tables 4 and 5 provide a summary of the projection of the water and wastewater operating expenses respectively for the forecast period by expense category and budgetary departments. 5. As a result of the acquisition of the GDU-Sebastian Highlands utilities system, the City will need to hire a sufficient number of employees to meet operational and regulatory requirements associated with the System. Pursuant to the Bond Resolution, the City will need to hire sufficient staff to meet such System needs and which will be utilized to assure the proper functioning, maintenance and management of the System. In order to meet the operating needs of the System, the City expects to i) utilize existing personnel from its utility system and ii) hire additional utility employees to operate and maintain the acquired facilities from GDU. These additional personnel are anticipated to be transferred from the GDU staff but may be hired from outside sources. The estimated cost of the total personnel services, including employee benefits, to meet System needs are estimated to amount to approximately $206,000 for the combined utility system ^ on an annualized basis in Fiscal Year 1994. Based on discussions with the City, it was assumed that the required licensed water and wastewater operators, the field service personnel, and customer service workers of the GDU-Sebastian Highlands System (total of 4 additional employees) would become employees of the City effective upon the Acquisition. It was further assumed for the purposes of this Report that such employees would maintain essentially their current salaries and begin to receive the employee pensions and benefits of the City. Any potential liabilities resulting from previous employment with GDU (e.g., accrued vacation or sick leave) RJO/cl/R-S-1 /Rate. Sty HAI #92-023.06 12 would not be included as part of the employment and compensation requirements of the City and have not been recognized in this analysis. 6. Based on discussions with the City, the escalation of wages and salaries above Fiscal Year 1994 budgeted amounts was increased by 4.0% annually to reflect increases due to inflation and allowances for salary adjustments such as merit increases and cost of living adjustments. Personal benefits (i.e. contributions toward retirement, health insurance, FICA, etc.) where projected to remain at the same percentage relationship to total salaries as was reflected in the Fiscal Year 1994 budget for the City's system based on discussions with the City. Finally, no additional personnel were assumed to be required or added during the forecast period of the study. 7. The cost of power and chemicals for the utility system was escalated for the ., forecast period based on i) an analysis of the electrical and chemical requirements of the facilities based on a review of historical bills and usage rates,- and other factors; ii) recognition of an allowance for inflation applied to the per unit cost of the expense consistent with recent historical trends; and iii) the projection of flow requirements estimated for the System as shown on Table 1. 8. An allowance for bad debt expenses or uncollectable accounts has been _ recognized as a revenue requirement to recognize a certain amount of revenues which will be considered as uncollectable and written off throughout the year. This expenditure item reflects an adjustment to the Fiscal Year 1994 budget and was projected based on trends incurred by utilities statewide and discussions with City personnel. A bad debt ratio estimated at 0.5 % of sales revenues was subsequently applied to the level of sales revenue projected for the forecast -. period in the study to estimate the amount of expense to recognize. The increase in the Fiscal Year 1994 revenue requirements recognizing this expense item is $4,210. 9. Pursuant to the Interlocal Agreement between the City and the County, the County provides wholesale or bulk wastewater treatment and effluent disposal service to the City. Based on the capital improvement plans of the City, it is anticipated that once the existing sewer facilities of the City and GDU are interconnected, the need for bulk wastewater service to the Park Place and Palm Ickes Club utility customers will not be required since the City will have the ability to provide wastewater treatment services. For the remaining wastewater customers, it was assumed that i) the customers will continue to be serviced or require capacity at the County's facilities; ii) will not require any additional service requirements (flow) above existing requirements; and iii) for customers r., RJO/cl/R-S-1 /Rate. S ty HAI #92-023.06 13 „ which reserved capacity but which have not yet connected, such customers will not connect to wastewater facilities, thus not contributing any flow to the County's facilities. Additionally, it was further assumed that the rates for wastewater treatment capacity from the County would escalate annually at 3.6% to recognize increases for inflationary allowances. Based on these assumptions and as summarized in Table 10, the purchases from the County for bulk wastewater service is as follows: Bulk Wastewater Expense (*) Fiscal Year Billing Charges Base Facility Charges Flow Charges Total 1994 $6,080 $125,206 $48,086 $179,372 1995 2,834 126,787 39,349 168,970 1996 2,937 131,352 40,765 175,054 1997 3,042 136,080 42,233 181,355 1998. 3,152 140,979 43,753 187,884 (*) Derived from Table 10; Fiscal Year 1994 reflects 10 months of annual estimated expense of $215,247. 10. Based on uncertainties regarding changes in operation as a result of the Acquisition and consolidation of the two utility systems, the potential for operating changes as a result of future regulatory action, changes in water use due to increased conservation measures, and discussions with the utility staff, it was determined that the contingency allowance equal to approximately 3.0% of operating expenses should be reflected as a revenue requirement from rates. For the fiscal years 1994 through 1998, the contingency allowance was escalated in proportion to the increase in utility operating expenses projected for the System and averaged approximately $20,500 annually. 11. The City has allocated operating expenses to the utility which are accounted for in the City's General Fund or included as part of the management function of the City. These costs include such operating expenses as legal fees, the utility pro -rata share of the annual audit, and customer service and accounting expenses. These expenses have been recognized as an Administrative Allocation and is included as an operating expense of the utility. In addition, the City is anticipating to hire an additional employee (expected to be an existing employee of GDI) which will perform utility enterprise fund accounting needs for the City. This function will also be accounted for in the City's General Fund and included in the administrative allocation to the utility. Based on the City's 1994 budget, the cost of the additional employee to be added for utility accounting, and the recognition of employee related benefits, RJO/c V R -S-1 /Rate. S ty HAI //92-023.06 14 .. the assumed cost recognized allocated to the utility on an annualized basis for the Fiscal Year 1994 was $65,122 of which $31,122 was attributable to the additional salary burden for proper accounting of the utility enterprise fund. This expense was escalated during the forecast period to recognize general inflationary allowances. 12. On July 11, 1989, the County and the initial owner of the (the "seller") water and sewer system which is now owned by the City, entered into an agreement for the County take-over of the utility system (the "Take-over Agreement"). Pursuant to the Take-over Agreement, the County agreed, among other things, to: i) purchase the utility from the seller and ii) would pay the seller $777,000 which was equivalent to the initial capital investment to construct the utility. The payment of the initial capital investment was to be collected based on a surcharge applied to the existing customers at a rate of $10.00 per ERU per month until payment is made in full or within ten years from the date of the Take-over Agreement, whichever comes first. As a result of the•Interlocal Agreement, this utility system was transferred to the City as of •• the Cancellation Date. Based on discussions with the City, the City acts solely as an agent for the County in the collection and remittance of the surcharge money from the effected customers. As such, no revenue or expenditures associated with the application of the surcharge was recognized in this analysis. M 13. In order to fund the cost of the Acquisition as well as certain capital improvements to the System, the City will be issuing in the principal amount not to exceed $5,000,000 Utilities System Revenue Bonds, Series 1993 (the "Series 1993 Bonds"). Based on debt service assumptions provided by the City's Managing Underwriter, the Series 1993 Bonds reflect: i) a principal amount of bonds of $5,000,000 and that such bonds will be dated December 1, 1993; ii) an annual average annual interest rate of 5.33%; iii) a term of 30 years with essentially level debt service payment for the last 26 years of the issue; iv) interest expense associated with financing certain capital improvements to the System being funded from bond proceeds (capitalized interest); v) the deferral of bond principal payments for two years after the issuance of the 1993 Bonds; vi) the funding of the Reserve Subaccount in order to fully satisfy the Reserve Subaccount Requirement as defined in the Bond Resolution; and vii) the funding of the cost of issuance of the Series 1993 Bonds. Based on the projects funded from and the uses of the proceeds of the Series 1993 Bonds, the annual debt service requirements were allocated between the water and wastewater system for ratemaking considerations as follows: RJO/cl/R-S-1 /Rate. S ty HAI //92-023.06 15 M ^ Water Wastewater Series 1993 Bonds 66.38% 33.62'% ., 14. In order to continually fund the cost of major extensions, improvements or additions to, or the replacement or renewal of capital assets of the System, an allowance for the transfer of monies to a Renewal and Replacement Account on an annual basis has been recognized. The annual deposit to the Renewal and Replacement Account was based on the funding of the Renewal and Replacement Fund Account requirement as defined in the Bond Resolution authorizing the issuance of the Series 1993 Bonds which is equal to 5% of the previous year's Gross Revenues. It was assumed that monies in the Account would be continually utilized and that the balance in the Account would not equal the Renewal and Replacement Fund Account Requirement, thus _ necessitating annual deposits to the Account. Based on this assumption, the annual transfer to the Renewal and Replacement Account for the forecast period is estimated as follows: Fiscal Year System Funding Requirement ., 1994 $38,566 (*) 1995 46,279 1996 48,911 1997 52,027 1998 55,233 (*) Reflects ten months of funding requirements. 15. Interest income has been recognized as an available revenue source to fund the expenditure needs of the utility. For the forecast period, interest income was based on estimated balances in certain funds as defined in the Bond Resolution (i.e., Reserve Subaccount and Payment Subaccount) and other available fund balanced (e.g., Customer Deposit Account). Thus, for the determination of the revenue requirements from rates, no earnings have been reflected on balances in the Water and Wastewater Impact Fees Account or the Project Account, which are defined in the Bond Resolution. Additionally, for the Fiscal Year 1994, the amount shown does not include interest earnings on funds held in the Capitalized Interest Account. Based on assumptions provided by the City's Managing Underwriter, the capitalized interest requirements (Reference Assumption 18) are assumed to be partially met by earnings accruing in the Capitalized Interest Account and are not available for utility operations. RJO/cl/R-S-1 /Rate. Sty HAI //92-023.06 16 In the development of estimated interest earnings, an average interest rate of 3.5% during the forecast period was assumed based on a review of available rates of interest in the current market, average fund balances in available funds �+ and discussions with other utilities regarding recent earning performance results. 16. With respect to the Fiscal Year 1994, a transfer from the General Fund in the amount of $33,619 has been recognized in order to have sufficient funds to meet utility expenditure needs. This transfer is being made as an interfund loan and is required since i) the acquisition of the utility will not be in effect for a full fiscal year, thus lowering the ability of the System to fully recover cost and ii) the utility has planned and budgeted the need of the transfer based on the expenditure requirements of the utility relative to the existing customer base. It should be noted that i) no other transfer or loan from the General Fund to the System is recognized during the projected period in the Report other than the Fiscal Year 1994 and ii) such moneys were not considered as a revenue of the System in the analysis of the debt coverage compliance as defined in the Bond Resolution for the ten months ending September 30, 1994. 17. Pursuant to the Bond Resolution, the City will be creating a Rate Stabilization Account to provide flexibility in utility operations. For the forecast period, no deposits or use of the Rate Stabilization Account has been recognized in order to i) meet the expenditure needs and debt service covenant requirements or ii) to assist in the phasing in of utility rate adjustments associated with the anticipated adoption of a price index adjustment clause. It should be noted that in certain instances surplus revenues from one utility were used to meet a revenue ., deficiency in another utility simply for administrative simplicity. 18. Revenues from retail rates for the water and sewer utility system were based on ., the rates currently in effect for the City pursuant to the Rate Resolution No. R- 93-23 adopted by the City Council on May 12, 1993 (the "Rate Resolution") and the customer and sales forecast presented on Table 1, which was predicated on recent historical trends and relationships derived from detailed customer billing information provided by the City and GDU. For the purposes of this analysis, it was assumed that the rates applied to the GDU-Sebastian Highlands system would be equivalent to the existing City rates in order to evaluate the rates on a consistent basis. The development of the revenue from monthly rates is summarized on Table 9 for the System. 19. Based on discussions with the City, it was determined that the City should adopt and implement a price index escalation or adjustment factor in order to have annual rate adjustments commensurate with the escalation of utility operating expenditures and inflation. This adjustment is generally adopted by utilities in RJO/cl/R-S-1 /Rate. S ty "' HAI //92-023.06 17 order to maintain rates sufficient to always meet the operating expenses of a utility and to comply with bond resolution covenants relative to the flow of funds and rate covenant requirements. Based on the discussions with the City, a price index adjustment factor assumed to be equivalent to the Consumer Price Index (CPI) was recognized in the development of rate revenues. As shown on Table 6, the CPI has averaged approximately 3.8% over the past seven years. In order to recognize the application of the index adjustment factor yet not overstate rate revenues, an annual price index rate adjustment equivalent to 3.0% per year was recognized effective October 1st of each year. The assumed rate adjustment of 3.0% is less than the average inflation factor of 3.6% used in the escalation of operating expenses for the forecast period. With respect to the projection of rate revenues, the compound effects of the application of the price index adjustment was estimated to increase System revenues as follows: _ Fiscal Year Water Wastewater Total 1994 $ - $ - $ - 1995 14,328 14,164 28,492 1996 30,307 29,424 59,731 1997 47,972 45,768 93,740 1998 68,067 63,253 131,320 20. Water meter installation fee revenue was estimated based on the total anticipated additional water system connections to be installed which are attributable to customer growth of the System, an analysis of historical revenue derived from such services and the fees currently in service. Such fees are associated with the physical connection to the water system and are considered as a revenue of the System and not a component of the Impact Fees as defined in the Bond .� Resolution. 21. Other miscellaneous revenues which accrue to the System (e.g., turn -on and tum -offs, delinquent penalties, etc.) were based on recent historical and budgeted amounts and were assumed to remain constant during the forecast period. 22. For the purposes of this analysis, no funds from available Impact Fees have been included in the determination of the revenue requirement analysis as shown on Tables 7 and 8 since such amounts are available only for capital projects for new customer growth and expansion and do not serve to effectively reduce rate revenue requirements. It should be noted that the use of such funds have been recognized to fund growth related capital projects, thus reducing projects funded from utility revenues or future debt service costs, etc. which are paid from rates RJO/cl/R-S-1 /Rate. Sty HAI //92-023.06 18 ., for the water and wastewater systems. The use of these funds for the capital projects has the effect of dampening monthly service charges since such projects do not need to be funded from rate revenues. Based on the i) purpose for the issuance of the Series 1993 Bonds (principally the acquisition of the System by the City); ii) the capacity utilization �+ relationship at the time of the System acquisition; iii) the functional plant account balances (e.g.-treatment-related) for the assets purchased; and iv) the estimated cost of the capital improvements to be funded from the Series 1993 Bonds and the purpose of such costs, it is estimated that the expansion percentage to determine the impact fees debt service component is 50.34% of the total projected Bond Service Requirement. For the projected period shown, the amount of net Impact Fees recognized as a Pledged Revenue of the System, for the determination of the rate covenant analysis (reference Table 18) is the result of the product of the expansion percentage applied to the estimated amount of the debt service requirement in each respective Fiscal Year. As a result; the Impact Fees recognized as a Pledged Revenues for the purposes of .. this Report were assumed as follows: (*) Reflects ten months of operation. With respect to the collection of Impact Fees due to normal growth, it was assumed that all customers would be charged a fee (i.e. - no prepaid fees reflected). It should be noted that there generally is a lag in the recognition of when a customer becomes an active account after the payment of the Impact Fee due to the time differential that may exist from the time of issuance of the .. building permit and the receipt by the City of the Impact Fee revenue and when a customer physically connects to the System. 23. All contracts, agreements, statutes, rules and regulations which have been relied upon by us in preparing this financial analysis and the projected operating results contained herein will be fully enforceable and remain in effect in accordance with their terms and conditions, and such terms and conditions will be complied with by the parties involved throughout the projection period. We RJO/cl/R-S-1 /Rate. Sty .. HAI #92-023.06 19 Total System Debt Service with Estimated Impact Fees Fiscal Estimated Expansion Impact Fees Recognized as .. Year Debt Service Percentage Applied Collected Pledged Revenue 1994(*) $196,317 $98,826 $78,936 $78,936 1995 235,581 118,591 94,724 94,724 1996 303,313 152,688 124,572 124,572 1997 326,513 164,367 120,308 120,308 1998 348,663 175,517 120,308 120,308 (*) Reflects ten months of operation. With respect to the collection of Impact Fees due to normal growth, it was assumed that all customers would be charged a fee (i.e. - no prepaid fees reflected). It should be noted that there generally is a lag in the recognition of when a customer becomes an active account after the payment of the Impact Fee due to the time differential that may exist from the time of issuance of the .. building permit and the receipt by the City of the Impact Fee revenue and when a customer physically connects to the System. 23. All contracts, agreements, statutes, rules and regulations which have been relied upon by us in preparing this financial analysis and the projected operating results contained herein will be fully enforceable and remain in effect in accordance with their terms and conditions, and such terms and conditions will be complied with by the parties involved throughout the projection period. We RJO/cl/R-S-1 /Rate. Sty .. HAI #92-023.06 19 make no representations or warranties and provide no opinion concerning the enforceability or legal interpretation of such contractual and legal requirements. M RATE DESIGN The City's existing rate structure for the water and wastewater system includes: i) a monthly billing charge applicable to each account; ii) a monthly base facility charge applied on a "per ERU" basis for the recovery of certain fixed or readiness -to -serve costs; and iii) a consumption or volume charge based on the amount of metered water delivered to each account which, for the water system has a unit price which increases based on water usage. In addition for the wastewater system, the volume charge is based on 85% of the metered water use with the .. residential class having a maximum monthly billing threshold of 10,000 gallons of water use (8,500 gallons for billing purposes). It is recommended that the existing rate structure be maintained for the proposed rates. Based on the analysis of the revenue requirements of the system and recognizing the application of the City's existing rates to the combined utility system, it is estimated that the City's existing rates will be adequate to meet the projected revenue requirements of the System. This adequacy does include the application of the price index adjustment annually for the projection period. As such, the City's existing rates would be adequate and could be continued. As shown on Tables 13 and 14 for the water and wastewater system, when one compares the existing City rates to the existing GDU rates, their exists some major differences in structure. Specifically, the monthly base charge under the existing rates for the GDU customer is higher _ than the comparable rates for the City customers. Therefore, if the City were to apply the rates currently in effect to the GDU customers, low use customers will experience a rate decrease. Essentially, all of the increase associated with revising the GDU rates to be equivalent to the City's rates would be recovered from the flow charge which may impair the revenue stability of the System. Therefore, we have prepared an alternative rate structure (in terms of level among the rate structure attributes) for the City's consideration. M In order to design the alternative rates which recover costs on an equitable basis, it is necessary to allocate costs (revenue requirements) among the rate structure attributes or classifications (i.e., the volume charge). Under this approach, rates can then be considered to be cost based and reflect the cost of providing service to the customer. As summarized below and shown on Tables 10 and 11 at the end of this report for the water and wastewater system, respectively, the allocation of costs to the rate classifications for rate design purposes was determined as follows: RJO/cl/R-S-1/Rate. Sty HAI #92-023.06 20 Classified Costs Rate Classification Water 1 Wastewater (1) Billing Charges $32,571 $33,466 Base Facility Charge $185,946 214,651 Volume or Usage Charge 165.389 139,293 Total Net Revenue Requirements $383,905 $387,410 (1) Derived from table 11; reflects ten months of operation. (2) Derived from Table 12; reflects ten months of Operation. Based on the allocation of costs to the rate classifications as developed on Tables 11 and 12 and the forecast of customers and unit (flow) sales as shown on Table 1, the rates for water ' and wastewater service for the fiscal year 1994 were designed as follows: Water System Wastewater System Billing Base Facility Volume Billing Base Facility Volume Charge Charge Charge Charge Charge Charge Net Revenue Requirements (1) $32,571 $185,946 $165,389 $33,466 $214,651 $139,293 Number of Billing Units (2) 93,175 1,000 Gallons .-. Bills (Annual) 14,690 14,690 8,970 8,970 43,636 Equivalent Number of Billing Units (3) 14,690 16,560 109,679 8,970 16,540 51,336 (4) ' Unit Charge Per Equivalent Unit$2.2172111.2286 1.5079 ILM$12.9777$2,7132 (1) Based on information derived from Tables 11 and 12; reflects ten months of operations. _ (2) Based on information derived from Table 1. (3) Billing units adjusted to reflect rate differentials and cost allocations. (4) Assumes 100% of water billed sewer volume charge; maintain maximum at 10,000 gallons. Based on the rate parameters and the equivalent unit charges shown above, the proposed rates for water and wastewater services under this alternative are summarized as follows: RJ0/cl/R-S-1/Rate. Sty HAI #92-023.06 21 RJO/cl/R-S-1 /Rate. Sty HAI #92-023.06 22 Water System Wastewater System Residential Service: _ Billing Charge $2.25 per Bill $3.75 per Bill Base Facility Charge 11.25 per ERU 13.00 per ERU Volumetric Charge 0 - 3,000 gallons $1.51 per 1,000 gallons - 3,001 - 7,000 gallons $1.85 per 1,000 gallons - 7,001 - 13,000 gallons $2.20 per 1,000 gallons - Above 13,000 gallons $4.20 per 1,000 gallons - 0 - 10,000 gallons - $2.75 per 1,000 gallons (maximum of 10,000 gallons of service) Commercial Service: Billing Charge $2.25 per Bill $3.75 per Bill Base Facility Charge 5/8 inch 11.25 per Meter 13.00 per Meter 1 inch. 28.15 per Meter 32.50 per Meter 1'k inch 56.25 per Meter 65.00 per Meter 2 inch 90.00 per Meter 104.00 per Meter 3 inch 180.00 per Meter 208.00 per Meter 4 inch 281.25 per Meter 325.00 per Meter 6 inch 562.50 per Meter 650.00 per Meter Volumetric Charge: Block 1 (1) $1.51 per 1,000 gallons - Block 2 (1) 1.85 per 1,000 gallons - Block 3 (1) 2.20 per 1,000 gallons - Block 4 (1) 4.20 per 1,000 gallons - All Metered Use - 2.75 per 1,000 gallons (1) The following tabulation summarizes the usage block levels by meter size for the commercial class based on equivalent residential factors by meter size: _ Commercial Commercial Commercial Commercial First Block Second Block Third Block Fourth Block Meter Size Usage Threshold Usage Threshold Usage Threshold Usage Threshold 3/4 inch 3,000 7,000 13,000 Above 13,000 Bach 7,500 17,500 32,500 Above 32,500 1'12 inch 15,000 35,000 65,000 Above 65,000 _ 2 inch 24,000 56,000 104,000 Above 104,000 3inch 48,000 112,000 208,000 Above 208,000 4inch 75,000 175,000 325,000 Above 325,000 6inch 150,000 350,000 650,000 Above 650,000 RJO/cl/R-S-1 /Rate. Sty HAI #92-023.06 22 Included on Tables 13 and 14 for the water and wastewater systems respectively at the end of this report is a comparison of the i) City's existing rates; ii) the currently effective rates of the GDU-Sebastian Highlands system (not reflecting approved rate adjustment); and iii) the proposed rates for each alternative for the standard residential customer. As previously discussed, the residential class comprises approximately 96% of the total customers served. As can be seen on Tables 13 and 14, the proposed rates under Alternate 2 are more reflective of the rate levels of the existing GDU customers and will provide a high degree of revenue stability since the base service charges, which are not dependent on flow, have been increased. Price Index Adjustment Factor Based on discussions with the City and in an effort to avoid the effects of large increases in the future (rate shock) as a result of having periodic rate increases and in order to meet the projected revenue requirements for the remainder of the forecast period, the City has requested .. for which we concur that the Utility adopt a price index adjustment factor or methodology. Under this methodology, the utility would have automatic rate adjustments effective October 1st of each fiscal year. As a result of applying this increase, the City's rates would not have to "catch up" to meet system requirements and the need to expend accumulated reserves would not be required to the degree and need as has historically been the case. Based on the analysis of utility system revenue requirements and financing needs, it is recommended that an automatic increase in rates should be enacted each year for the fiscal years 1995 through 1998 at a rate equivalent to the consumer price index (CPI), but not less than 3.0% annually. As mentioned, this will allow the City to meet its revenue requirements, yet will not require a drastic shock in the monthly bills to its customers. The estimated effect of a typical residential customer using 5,000 gallons for combined water and sewer service with the first index effective in the Fiscal Year 1995 is to increase bills by $1.56 monthly. .. It should be noted that several utilities have implemented a price index or predetermined rate adjustment, whether by a specific index or by a study of revenue requirements. A limited sample of these utilities include: City of West Palm Beach Clay County City of Daytona Beach City of St. Cloud City of Tallahassee _ • Orange County • City of Jacksonville • Florida Public Service Commission for Private Utilities ^ RJO/cVR-S-1/Rate.Sty ^ HAI #92-023.06 23 M Rate Comparison - Neighboring Utilities In order to provide the City with additional information regarding the proposed rates, a comparison of the City's existing and proposed rates under each alternative for the typical residential customers. Based on billing information provided by both the City and GDU, the typical residential customer uses between 4,000 and 6,000 gallons monthly. As can be seen on Tables 13 through 15, the rates for the City at 5,000 gallons of service are generally higher than neighboring utilities. However, it must be recognized that several utilities have a rate study pending which will improve the comparability of the City's rates to neighboring utilities. As can be seen on the comparison, the proposed rates under each alternative produce bills which are significantly less than those anticipated to be charged by GDU with respect to the .. GDU Rate Filing. DEBT SERVICE COVERAGE REQUIREMENTS A major consideration in utility bond financing is the determination of whether the rate covenants as contained in the proposed Bond Resolution are being met. The Series 1993 Bonds are anticipated to be issued pursuant to the conditions of a Bond Resolution anticipated to be adopted at the time of the issuance of the Series 1993 Bonds. The City's anticipated .. Bond Resolution has covenanted that it will fix, establish and maintain such rates and collect such fees, rates, or other charges for the product, services and facilities of its System, and revise the same from time to time, whenever necessary, as will always provide in each Fiscal Year either: (A) Net Revenues which at least equal (1) one hundred five percent (105%) of the Annual Debt Service on all Outstanding Bonds becoming due in such Fiscal Year plus (2) one hundred percent deposited or credited to the Reserve Subaccount, and Replacement Account, and any amounts required to be repaid to the Water Impact Fees Account and Sewer Impact Fees Account in such Fiscal Year, respectively, or (B) (1) Net Revenues, Water Impact Fees and Sewer Impact Fees in each Fiscal Year adequate to pay at least one hundred twenty percent (120%) of the Annual Debt Service becoming due in such Fiscal Year on all Outstanding Bonds plus (2) one hundred percent (100%) all amounts required to be deposited or credited to the Reserve Subaccount, Renewal and Replacement Account and all amounts required to be repaid to the Water Impact Fees Account and Sewer Impact Fees Account, respectively, in such Fiscal Year; provided, however, Net Revenues shall, at all times, equal at least one hundred percent (100%) of the Annual Debt Service on all Outstanding Bonds becoming due in such Fiscal Year. As summarized on Table 18, the anticipated revenue for the water and wastewater system, assuming that the City adopts the proposed rates for the Fiscal Year 1994 including the recommended price index rate adjustment should be adequate for the forecast period presented in this report to meet the rate covenant requirements defined in the City's Bond Resolution. The projected debt service coverage requirements for the revenue bond indebtedness, with and without the recognition Impact Fees is summarized below: RJO/cl/R-S-1/Rate.Sty HAI #92-023.06 24 Estimated Debt Service Coverage Ratios Based on the anticipated customer growth shown on Table 1 and the assumptions and considerations utilized in projecting the net revenue requirements previously discussed, it is anticipated that the City will meet the 1.05 debt service coverage requirement without the use of impact fees as well as the coverage requirement of 1.20 with impact fees during the forecast period for the Series 1993 Bonds. DEVELOPMENT OF IMPACT FEES A system connection charge or Impact Fee is a fee imposed on new users of real property to help defray the capital cost of constructing new public facilities necessitated by the impact of new residents. Thus, the purpose of an Impact Fee is to assign, to the extent practical, growth -related capital costs to those residents or users responsible for such additional costs. In summary, the system connection charge can be considered to be a new user's contribution to those facilities or capital costs that are required in order to provide a comparable level of service that is being provided to the existing residences or a level stated as the goal of a local government in the Comprehensive Plan. The purpose of impact fees includes the following: 1) to defray the capital cost of constructing new facilities necessitated by growth; _ 2) to shift the financial burden of constructing new facilities to the new residents for whose benefit the facilities will be built; 3) to maintain or reduce property tax rates while meeting the capital costs associated with growth; and 4) to exact connections for public facilities from developments which were platted prior to the establishment of mandatory dedication provisions to ensure payment comparable to that required from new developments. RJO/cl/R-S-1/Rate. Sty HAI #92-023.06 25 Without Impact Fees With Impact Fees Fiscal Year Estimated Coverage Required Coverage Estimated Coverage Required Coverage 1994 1.15 1.05 1.55 1.20 1995 1.49 1.05 1.89 1.20 — 1996 1.27 1.05 1.68 1.20 1997 1.28 1.05 1.65 1.20 1998 1.32 1.05 1.66 1.20 Based on the anticipated customer growth shown on Table 1 and the assumptions and considerations utilized in projecting the net revenue requirements previously discussed, it is anticipated that the City will meet the 1.05 debt service coverage requirement without the use of impact fees as well as the coverage requirement of 1.20 with impact fees during the forecast period for the Series 1993 Bonds. DEVELOPMENT OF IMPACT FEES A system connection charge or Impact Fee is a fee imposed on new users of real property to help defray the capital cost of constructing new public facilities necessitated by the impact of new residents. Thus, the purpose of an Impact Fee is to assign, to the extent practical, growth -related capital costs to those residents or users responsible for such additional costs. In summary, the system connection charge can be considered to be a new user's contribution to those facilities or capital costs that are required in order to provide a comparable level of service that is being provided to the existing residences or a level stated as the goal of a local government in the Comprehensive Plan. The purpose of impact fees includes the following: 1) to defray the capital cost of constructing new facilities necessitated by growth; _ 2) to shift the financial burden of constructing new facilities to the new residents for whose benefit the facilities will be built; 3) to maintain or reduce property tax rates while meeting the capital costs associated with growth; and 4) to exact connections for public facilities from developments which were platted prior to the establishment of mandatory dedication provisions to ensure payment comparable to that required from new developments. RJO/cl/R-S-1/Rate. Sty HAI #92-023.06 25 In order to accurately determine the impact fees for water and wastewater systems two issues must be identified; i) the equitable portion of the costs associated with financing the expansion of the City's utility system, and ii) the available number of equivalent residential connections (ERU's) each system can support until capacity is reached. An ERU is a unit of measure which approximates the average demand of a single-family residential customer or customer receiving service based on certain attributes of the residential unit (e.g., single versus multi -family square footage). The ERU concept defines all types of development and facility uses as either a percentage or a multiple of a single-family residence on the basis of anticipated water use. For the purpose of calculating the City's current connection charges, a water service ERU is based on the average daily flow equal to 250 gallons per day (gpd) per unit. The wastewater ERU factor is equivalent to 200 gpd per unit. In the determination of the connection charge associated with the servicing of future customers, any excess capacity of the existing system available to serve such growth should be considered since this capacity is available to serve the incremental growth of the utility system in the short term. As shown on Table 19 at the end of this report and based on: i) the rated capacities of the water production and wastewater treatment facilities expressed on an average daily flow (ADF) basis; ii) projected and committed usage requirements of such facilities; and iii) the calculated net costs of the facilities allocable to the charges, the amount of existing .. facility costs to be reflected in the charge determination was estimated to be as follows: Water Wastewater —System(l) System(1) Net Production/Treatment Facility Costs $1,255,151 $1,266,984 Estimated Capacity Remaining to Serve Incremental Growth 21.19% 26.06% Net Treatment Facility Costs Allocable to Fee Determination $266,017 $330,130 (1) Derived from Table 19. As can be seen above, it has been determined that the water system after the acquisition of the GDU facilities has approximately 21.2% of capacity available to serve new customer growth. .. With respect to the wastewater system, it is estimated that the utility has approximately 26.1 % of available capacity after acquisition will be available to the City to serve new customer growth. In the development of the capacity requirements of the water and wastewater facilities, the rated design capacities of the facilities were adjusted to reflect such capacities on an average daily flow basis. Specifically for the water system, the production/treatment facilities are designed on a peak day basis. Thus, to recognize the capacity on an average daily flow design RJO/cl/R-S-1/Rate. Sty .. HAI #92-023.06 26 and to be consistent with the level of service and ERU requirements for a typical water customer, the peak day capacity was adjusted by a peak day to average day factor of 1.50 which is representative of historical relationships of the water facilities. For the wastewater .. system, no adjustment to the design capacity was performed since the rated capacity is expressed on an average daily flow basis. In order to develop a charge which is consistent with the capital related needs of the utility, the cost of the City's capital improvements as developed by HAI was recognized which will allow _ the City to provide utility services for a number of years. Total Estimated Capital Ezgenditures �* Water System $417,379 Wastewater System $267,411 Total $684,790 As can be seen above, the City has identified an extensive amount of capital needs which will benefit both the existing and future growth of the City. The costs for on-site transmission, ^� collection, or distribution facilities or main extensions required for service by the City have not been included in the determination of the Impact Fees. These capital costs (e.g., meters, hydrants, services, etc.) are generally recovered from other charges or contributed from developers during construction, and therefore, should not be included as a component of the connection charge determination. As shown on Table 20, the proposed Impact Fee for the water system is $1,100 per ERU. This represents an increase in the charge of $121 or 13.1 % above the City's current charge for an ERU. With respect to the wastewater system and as shown on Table 21, the proposed Impact Fee is $1,650 per ERU. This represents an increase in the charge of $491 or 42.4% when compared to the City's existing charges. As discussed hereafter, the proposed charges ., are comparable with other utilities. In the development of the charge, several assumptions were utilized or incorporated in the analysis. The major assumptions utilized in the design of the proposed charge are: 1. The existing water production and treatment facilities (after acquisition GDU System) have an estimated available capacity margin to serve new growth of approximately 21.0% of the average daily capacity of the facilities based on: i) the firm design capacity of the existing facilities; ii) actual peak day to average daily flow relationships experienced by the City; and iii) estimated flow requirements for the fiscal year 1994. The analysis is summarized on Table 19 herein. RJ O/cl/R-S-1 /Rate. Sty HAI #92-023.06 27 _ 2. The City's allocable prorata share of the existing wastewater treatment and effluent disposal facilities (after acquisition of GDU System) have an estimated available capacity margin to serve new growth of approximately 26% of the — average daily capacity of the facilities based on: i) the firm design capacity of the existing facilities and ii) estimated flow requirements for the fiscal year 1994. The analysis is summarized on Table 19 herein. 3. All the capital facilities associated with the upgrades and expansion of the system reflect the most recent project costs as identified by HAI for the capital improvement program. _ 4. No capital facility expansion costs associated with major distribution facilities have been included in the calculation since the City should require the developer to contribute such facilities (contribution in aid of construction) as a part of the City's main extension policies based on discussions with the City. 5. Specific projects have been identified in the Capital Improvement Program which are attributable to the growth, and expansion of the System. These projects, since being fully allocable to growth can be reflected in the Impact Fee analysis as a capital cost to be fully recovered through the charges. Those projects summarized below for purposes of this analysis have been reflected in the development of the proposed impact fees. Capital Costs Allocable to Growth Water System: TTHM Control $ 20,000 Transmission Extension 300,000 Water Main Interconnects 58,000 Total Water System $378,000 Sewer System: Sludge Stabilization $220,000 Sewer System Interconnect $108,000 Total Sewer System $328,000 5. An ERU for the water system was assumed to require a capacity of 250 gallons per day and for the sewer system, an ERU was assumed to require a capacity of RJO/cl/R-S-1 /Rate. Sty HAI #92-023.06 28 200 gallons per day consistent with the capacity planning and FDEP permitting requirements for the City. Based on the capital facilities associated with the determination of the charge, the functional breakdown of the components of the rate for the water and wastewater systems are as follows: Impact Fee Water Productionrrreatment $449.14 Water Transmission/Distribution 650.86 Total Fee $1,100.00 Wastewater Treatment/Effluent Disposal $1,045.12 Wastewater Collection/Transmission 604.88 Total Fee $1,650.00 COMPARISON OF MPACT FEES - NEIGHBORING Table 22 provides a comparison of the existing and proposed for single family residential _ connections for the City relative to currently imposed by other municipal/governmental water and wastewater systems neighboring to the City. It is important to note that the reader must view the comparison with caution as no in-depth analysis has been performed to determine the methods used in the development of the impact fees imposed by others, nor has any analysis been made to determine whether 100% of the cost of new facilities is recovered from Impact Fees, or some percentage less than 100% with the balance recovered through the user charges. .. Additionally, no analysis was conducted as to the of capital facilities currently in service or planned for the utility. For example, the costs of wastewater effluent disposal utilizing a deep injection well system generally has a higher capital cost per unit of capacity than percolation �+ ponds. As shown on Table 22, the average water and sewer system impact fee for the 16 governmental entities selected for this comparison is $1,220 and $1,631, respectively for a single-family residence. Of the surveyed utilities, Brevard County had the largest water impact fee of $1,903.00 and St. Lucie County had the largest wastewater impact fee of $2,700. City of New Smyrna Beach had the lowest combined impact fees in the group with water being $996.00 and wastewater being $1,074.00. The proposed impact fee of $1,100 for water for the City is lower when compared to the group and the proposed wastewater system connection charge for the City of $1,650 is slightly higher than the average charge for the group. Overall, the charges proposed in this study appear reasonable and competitive with the sample of neighboring utilities shown in Table 22. RJO/cl/R-S-1/Rate.Sty HAI //92-023.06 29 RECOMMENDATIONS Based on our studies, assumptions, considerations as summarized herein, we are of the opinion that: 1. The City should consider the adoption of the proposed rates which reflect a cost recovery shift to the base service charges (Alternative 2) as presented in this Report. 2. The City should consider the adoption of the price index rate adjustment for a minimum of four fiscal years (through the fiscal year 1998) at a factor equal to the Consumer Price Index or 3.0%, whichever is greater. The application of the price index adjustment should be made effective with bills rendered on and after October 1st of each fiscal year. 3. After. the acquisition of the GDU-Sebastian Highlands system and once the City's existing facilities are interconnected with such facilities, the revenues produced from the City's proposed rates should be adequate to meet the projected operating expenses, debt service, and capital funding requirements for the forecast period. 4. The proposed rates should be sufficient to meet the rate covenant requirements of the Bond Resolution. 5. The City should consider the adoption of the water and sewer impact fees for new customers as recommended in the Report. The recommended fees are $1,100 per ERU for the water system and $1,650 per ERU for the wastewater system. 6. The City should expedite and made as a top priority the interconnection of the existing City and GDU-Sebastian Highlands system such that revenue requirements of the System can be reduced and the System operated more efficiently. Acknowlede*rnents This report was prepared with the fine cooperation of the staff of the City of Sebastian. In particular, we appreciated the assistance from Ms. Marilyn Swichkow, CPA, Finance _ Director, Mr. Richard B. Votapka, P.E., Utilities Director, and Ms. Kathryn M. O'Halloran, City Clerk, and the rest of the staff of the City. RJO/cl/R-S-1 /Rate. Sty HAI #92-023.06 30 _ The proposed user fees and Impact Fees presented in this report are based on the total recovery of costs to be incurred by the City's utility system. The rates are considered by Hartman and Associates, Inc. to be equitable and reflect the cost of providing service to the customers of the Utility System. We want to take this opportunity to express our appreciation for the fine cooperation and valuable assistance given to us by the members of the City and its staff. Respectfully Submitted, Hartman & Associates, Inc. Robert J. Ori Manager of Rates & Finance Richard C. Copeland Senior Financial Analyst Harold E. Schmidt, Jr., P.E. Vice President F� �, RJO/cl/R-S-1/Rate. Sty .. HAI //92-023.06 31 CITY OF SEBASTIAN 1993 WATER AND SEWER RATE STUDY LIST OF TABLES Table No. Description 1 Summary of Historical and Projected Customer Statistics — 2 Allocation of Utility Operating Expenses to Budget Functional Component _ 3 Allocation of Combined Utility Operating Expenses to Individual Systems 4 Development of Projected Operating Expenses for the Water System 5 Development of Projected Operating Expenses for the Sewer System 6 Summary of Historical Escalation Indices — 7 Development of Net Revenue Requirements from Rates - Water System — 8 Development of Net Revenue Requirements from Rates - Sewer System 9 Development of Existing Rate Revenues 10 Determination of Estimated Indian River County Bulk Wastewater — Costs to the City of Sebastian 11 Classification of Net Revenue Requirements for Combined Systems - Water System 12 Classification of Net Revenue Requirements for Combined Systems - Sewer System — 13 Comparison of Existing and Proposed Water Rate Structures for a 5/8" Residential Customer _ 14 Comparison of Existing and Proposed Wastewater Rate Structures for a 5/8" Residential Customer — 15 Comparison of Typical Monthly Residential Bills for Water Service 16 Comparison of Typical Monthly Residential Bills for Wastewater Service RJO/cl/R-S-1 /lot. rpt HAI /192-023.06 Table No 17 18 19 20 21 22 RJO/cl/R-S-1 /lot. rpt HAI #92-023.06 CITY OF SEBASTIAN 1993 WATER AND SEWER RATE STUDY LIST OF TABLES (Continued) Descrintion Comparison of Typical Monthly Residential Bills for Water and Wastewater Service Development of Debt Service Coverage Development of Existing Production/Treatment Facility Capacity Allocable to Serve Customer Growth Development of Water System Capital Connection Charge Development of Wastewater System Capital Connection Charge Comparison of Impact Fees for Residential Water and Wastewater Service I s 3 2C r e„r eC� aC �tld:o ewe acs c =ee.r w... r..- i £xOY�iOOi ii.� a>>> Y»� R<>e°R OR IEi £-lS is Y>SO A>£= 2'a_ - a;"s Qo o .hex E> -yz mx�• x>? _.». •. ea uw•.s �w:g E a: Eco xc=x �c�! 07 P2 .�. nB 'Co�ia9 "sge '>� Iy: a .m. i. EoaZ a g T 7 m N N e!: Y 222Y ZZZ ZY ZY222 Y2Z 2Y2 g ,uGeeu4 Eu nLs js x% •i p4rZ 22 ZY2ZY �6 § c r± Tw u IP § '>z §;%: zz '>'> zzzzz SSS'>s }r. cB,J,Sa a I$Z: 8 s 6 pu r r S�R� x9§ §S IS o§Mstl saw 'Yn � S tl�c8 :S: nSr C I? aIE §'S 5§LLC g.•3w $T.. w L B�� A ?�Ci SSG' s Ot §S GSw L'E3 M ue HERE S C"SS YuwJ a§uL� a NP Nf Y A TAGS Cr's IN SIJ tl�Y ;g.�i s� eN a}T§w rs§Esq wu� IM 8 PAA�Y R8��0 .Ctl IACY Sir tl•7§ §PC'? r r r r r r r Table 1 Ciy.f Sebnfmm Plead. Cityof Sebastian UNlitySynce, watered Wastewtcr System Sum my not H'stodcal .vd Prolected Cnato mer S to defies Historical IRsden �d 1 E d d De 6 3 Se umber 30 1 1 1 1 1 1 1 1 Pap 2013 P d 121 Fbal Year evdin S< tambcr30 U., Calder Y n o . «mer I. T- 1993 i d 1 1996 1998 No. Dcacri tion 1 1 A C 1 Residential Customer Awmec Annual Water Cwtemm N/A N/A N/A 188 213 238 2" 3,416 314 3,399 351 3,382 2 Av Monthly Use, per Account (tallow) N/A N/A N/A N/A 3.616 4150 3,450 8,811 3,433 9.]9'1 11,347 1;]99 14,276 3 Tom[ Billed Sale. (We) N/A N/A OcwralS rviceCustomen N/A N/A N/A 2 2 2 2 2 2 4 An. Annwl Water Cwnmen N/A N/A N/A 14560 14560 145W 14560 14560 14560 5 Av7.M thly Uuper Acmu.l(plbw) N/A NIA N/A 445 445 445 445 445 445 6 Total Billed Sales (M,) 7 Total Ave.,, Anm.I Water Cusmmms N/A N/A N/A 190 215 9,257 240 10,243 279 11,792 316 13.2" 353 14,682 8 Toni Water Silld Sale, (Me) N/A N/A N/A N/A N/A N/A 4595 3,713 3,591 3,559 3,524 3,495 3,468 9 Ag Movably Vu per Account (galbvs) d N/A N/A N/A 9,885 Mess 11,719 13,561 13,211 14884 10 Tosel Fiedabd Water Pu (Ms) N/A N/A 0.027 0.029 0.032 0.037 0.042 0.046 11 Avenge Dally Flow (MG D) N/A 12 Wncr Gallo. Vobilkd (Me) (3) N/A N/A N/A 1,289 1,389 1,536 1,769 1,987 ;202 W.mrOalbw Vnbllkd s•Peac.t 11.06% 13.14% 11.04% 13.14% 13.04% 13 of Oalbva Pumped - (%) N/A N/A N/A 11.04% WA9l8WATBRSeRVICB Water Wntewater Customers N Residential Cwtomen: Avenge Anmul Wattewmr Cwt. mm N/A N/A N/A lee 213 Be 277 ;079 314 ;069 351 2,058 15 Avy MomblyySales per Acmunt(tallow) N/A N/A N/A N/A 4163 4,876 2,100 5,363 ;090 5,963 6,907 7.]91 4666 16 Tout Billd Sales(We) N/A N/A O.Nni Servic.c.Wmm: N/A N/A N/A 2 2 2 2 2 2 V n Aortate Annual Wast<wr Cwt. men N/A N/A N/A 15,776 15,776 15,776 15,]76 15,716 15,776 18 AW MenthlySalo per Acmuot ft -lions) N/A N/A N/A 379 379 379 379 3" 379 19 Tom[ Billed Sale,("0 Wastewater OelyCusmmm General Service Customca - Coraened Class 1(4) 22 22 22 22 22 22 20 Avcnge Amusl Wntawatcr Customs. N/A N/A N/A in 183 183 183 183 21 Avenge Annual Wastewter IMU. N/A N/A N/A N/A N/A N/A 183 39,335 38.335 38,335 34,335 34335 38.335 22 Avg. MonthlySsles per Ammon (gallow) N/A N/A N/A 4,609 4,609 4.609 4609 4,609 4,609 23 Aog. Mo.tbly$alo per Mr. (gallons) N/A N/A N/A 1%120 10.80 10.120 10.120 14120 10.120 24 Total Bilid Set.. (M.) General Seri« Cwtomen - Unco.wctd Dau 1 (4) 92 93 92 93 25 Avers, Mosel Wnmwtn Cwtomese N/A N/A N/A 92 92 669 669 669 26 Avenge Annwl Wauewter BRVs N/A N/A N/A 669 669 669 27 T.nl Avcngc Annual Woteenr Cwtomaa N/A N/A N/A N/A 3N 15,375 329 15,863 354 14462 393 17,406 430 14290 46] 19,165 28 T.nl Billed Sates -(Revenue Odbw-OOOQ N/A N/A AVD M.mbly5alas per Convected 29 Acmuot(Sallow) N/A N/A N/A 6,N8 5,581 5,239 4,822 4,512 4,261 30 Total Wasuwatcr Tmted(OW`e)(5) N/A N/A N/A 14,885 15,872 14859 14399 19,860 21,321 31 Awnge Daily Flow (MG D) N/A N/A N/A O.NI O.N3 O.N6 0.050 0.054 0.058 ootvotee. (1) Amoense shorn deriwdfrom information previd d by the City for the months o f J.., MY, An,usund September of 1993 and rtn.,u suvwlier, valuefor the r..lyc., 1"3 based o. three four .... 6.fdau. (2) R.Oeoe the custom.,ides forecast br rate reemsa and tae deden...... (3) Amomm show 1.1ldc wter used br line Owhi.&bydram mad.,. Ort Ogbd.g and ester In..(aystem Inde c), all of which sat uvbilkd. (4) Aneeding to Iter lnarbralA,.c mem betwen We City of Sebastian and Indian Rion Comty. the Coucr, will teawkr w the City for treatment peurrpp asfhascustoms. who bass purehssed p<rmmmt capacity from the Comet, and what art located within the Ciryry se m as o Ithe cawelktiov data specified I. the Agrtemme Them connotes. art daui0d as lith, Ine1, Class it or Class HI cuuomen. A Dass l customer is ox which has a wuewtn collection system availabka(agardica of abcthcr or not customer is phyviralycoeoemd or tot) ncnrtn ♦ Dan 11 customer does not hags any wastcwtcr collection system swilabla. ACbm 111 cuammer mfenmallotbereustomms The CiycuucvtlyonlylusOmlcusmmm. (5) Amouvm chew rt0em the amount of wastewater treated at Indian Coony,Utilities(whkh la%beat billed totheCkyofsrbutis.) pursuant to loteMeal Agreement bdwe0 the Clyof Scbnd.. and India. RivrrCouny. R should be noted that the yam 1990, 1"1 and 1992 do tot loci. a anylbw tuned at the Indian River Comty WastewarTaa[mcnt Plane 02 -Nov -05 CCT/S-0VCuat5w.WIW I I 1 1 1 1 1 I I 1 1 1 1 1 1 1 I I 1 Table 1 City or Sebaaiao, Florida CDU - Beba[iao Highland. Utility 9yrtem Water .nd Wauewrt¢ Stem Summary of Hiatork.1 and ProlenEmd Cuslooner S '[' (1) Page 3 of 3 W -Nov -W CCTS-02CuuSla2. W Int Hia¢icel EuFT-imucd rco Line Calender Year Ended Dere be, 31 Se m_ Fisal av Endin Se emb¢30 No. Dermalon 1993 WATERSERVICE 1 Residential Cwomen AsdageArmwl Water Cuaomm 1,053 1,094 1,139 1,163 1,200 5.425 1,277 5398 1771 5371 1311 5344 1348 5317 2 Ate. Mo¢agpptyty Uupp¢Aeceua("al..) SAM 73,649 5,190 68,152 5,158 74367 5,466 76,265 78,104 80,110 82,094 94,056 85,997 3 Taal Billed Sale (�W'.) Genal Service Cuaomen 43 46 52 54 56 38 60 62 4 Avcage Am.el Water Cu:omera 42 41359 35,146 38,811 37,505 37300 37,500 37,500 37300 37300 5 6 Avg. Moabl Uupv Account (gallotu) Taal Billod Sale `000.) 20397 18,241 23,579 23,553 24,4. 25350 26AM 27,150 28,050 7 Taal Awa%g Annual Water Cu[om¢, 1,094 1,138 1,185 1,215 991818 1734 102,554 1,293 105,460 1332 108,54/ 1371 111706 1,410 114,047 8 9 Taal Water illed Sal. (OW.) Avg Monthly Uu per Amount (pilo.) 94.246 7,179 86,393 6329 %,146 6,762 6,846 6,813 6.7% 121,2 6,778 124.596 6,759 127,887 6,740 131,154 10 Taal Finished Wer¢ Pumpp ed( .) 107,836 104,071 114305 116,938 117,937 0323 0332 OJ41 OJ50 OJ59 11 Awage Daily Flow(MGD) 0295 0285 0.313 0320 12 Water Gallo. UnNlled(0001)(3) 13,590 17,678 18,159 17,120 15,383 15,819 16,232 16AM 17,107 13 Water Gallo. Unbilled u a Pac<nt of Gallo. Pumped-(%) 12.60% 16.99°6 15.89°6 11.64% 13.04% 13.04% 13.0496 17.04% 13.01% WASTEWATER SERVICE 14 Residential Cwomea Av¢ae Atmual Weaeatt¢ Cwtamer. NIA 554 334 561 564 $67 370 S.093 573 5,067 576 15 Avg. Moapty Sala per (gall..) NIA NIA 33,943 34367 5,154 31,716 309 4,835 3144 4,845 34354 34,863 3118 4,8702 16 Taal BiIIW SeIe(OW.) General Service C".... 4 q q d 4 17 Av Annual Weleatt¢ Cuaomen Monpty N/A N/A d 19,938 97358 34707 34,000 34.000 34,000 ]4,000 34,000 18 Avg. Sale D¢ Account (galla.) 957 5,160 1,676 1,666 1,666 1,666 1,666 1,666 19 TwIBillcd 5ala(600'a) N/A 20 Taal Average Annual Waaewuer Cu[omas N/A 558 558 39,527 56S 36392 568 36.501 571 36.511 574 36.520 577 36,529 560 36,536 21 Taal Billed Sal (Revenue Gallo. -000'x) N/A N/A 34,900 5215 5,900 5364 5351 5325 5798 5272 5746 22 23 Avg Monthly Sala per Account (pit.) Taal WutcruerTrexed ((OOOQ (d) N/A 41343 31,118 22.466 22,584 0.062 22,702 0.062 22.821 0.063 22,940 0.063 23.058 0.063 24 A trag<Dally Flow(MGD) N/A 0,113 0.085 0.062 ontmte: (1) UNes.ahc-iunaed,amourta.bo dai�dfro duaprepvedby GDU relative to the arbivaion ectNitie v.o:iated withthe acquidion ofthe utility by the Cry. It.holdbe MMthutheamouaashor Ona wimderye¢ basin. (2) Rendu the couomer Wee f¢eurt fa rue ravnw and rue deign purposa. (3) Amounta.hoan include weer used for line flushing hydrant teeing firefighting and atter loue("em leakage), all of which ere unbilled. (4) Amours sbonn renes the amount of a'ateautr treated u the GDU- Sebastian Highland'. facilities. W -Nov -W CCTS-02CuuSla2. W Int Table 2 City of Sebastian, Florida Water and Wastewater System Allocation of Utility Operating Expenses to Budget Functional Components Footnotes on Page 5 of 6. CCT/S-02/BudrkDn.Wk3 02 -Nov -93 Fiscal Year Ending September 30, 1994 Departmental Allocations (2) - As Budgeted/ Allocation Utilities Water Wastewater Collection/ Lift Customer Non - Line No. Description Estimated Adjustments As Adjusted Factor Administration Treatment Treatment Distribution Station Service Departmental CITY OF SEBASTIAN (1) Utilities Personnel $46,000 0 546,000 Input $46,000 SO 50 $0 50 SO SO 1 Executive Salaries 39,499 0 39,499 Input 18,512 0 0 20,987 0 0 0 2 Salaries Other 1,872 0 1,872 Input 877 0 0 995 0 0 0 3 Overtime 7,018 0 7,018 1 5,252 0 0 1,766 0 0 0 4 FICA Tax - Matching 0 0 1,099 0 0 0 5 ICMA Retirement 4,369 0 4,369 1 3,270 0 2,717 0 0 0 6 H& A Insurance 10,800 0 10,800 1 8,083 0 0 609 0 0 0 7 Workers Comp. Insurance 2,419 0 2,419 1 1,810 0 25 0 0 0 8 Medical Fees 0 100 (3) 100 1 75 0 0 9 Total Personnel Expenses 111,977 112,077 83,880 0 0 28,197 0 0 0 100 Utilities Professional Services0 0 0 0 0 0 10 Other Legal Expenses 3,000 (3,000) (4) 0 10 0 0 0 0 0 0 11 Medical Fees 100 (100) (3) 0 1 0 0 0 1,032 0 7,184 784 0 0 12 Engineering Fees 9,000 0 9,000 2 0 0 0 0 0 13 Other Prof. Service 0 0 0 10 0 0 0 0 0 0 0 14 Special Legal Counsel 1,000 (1,000) (4) 0 10 0 0 0 0 0 0 15 Accounting Fees 25,000 (25,000) (4) 0 9 0 0 0 0 0 0 0 16 Audit Fees 5,000 (5,000) (4) 0 10 0 0 0 0 0 1,400 0 0 17 Other Contractual Service 4,400 0 4,400 Input 0 3,000 18 Total Professional Services 47,500 13,400 0 4,032 0 7,184 2,184 0 0 (34,100) Footnotes on Page 5 of 6. CCT/S-02/BudrkDn.Wk3 02 -Nov -93 I ° o 0 h Y a A :3 a � O c I 8 � w F- Z UelfH 00 �f RI N 5 c b 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BI l0 to u u 3 F 0 V rj 6 of A 3 o •U F u Ii C OW a fel 1 O G 000(j0 �00000�� 0000000 y 8 IQ IQ v e gF :Ei s C) �iNpQ >3oa y a v m m m y u Yi rJ' V V C V1 tY d rN .rte• N R N N u. �O y� q dH C4 C4 dps 80p7 t. >pp i5 tpp7 j e oyy F aF� I� p ti N N N N N N N N fel f�1 pF M voA til I�1 C1 t^�1 N1 M O V J zl I ° o 0 h Y a A :3 a � O c I 8 � w F- I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ! 1 1 1 Allocation Utilities Water Wastewater Collection/ Table 2 Customer Non— No. Description Estimated Adjustments City of Sebastian, Florida Water and Wastewater System Allocation of Utility Operating E-xmnses to Budget Functional Componeats Footnotes on Page 5 of 6. CCT/S-02/BudrkDn.Wk3 02—Nov-93 1 Fiscal Year Ending September 30, 1994 Departmental Allocations (2) Line As Budgeted/ Allocation Utilities Water Wastewater Collection/ Lift Customer Non— No. Description Estimated Adjustments As Adjusted Factor Administration Treatment Treatment Distribution Station Service Departmental Utilities Educational 0 0 42 Books & Publications 1,000 0 1,000 1 748 0 0 252 0 43 Dues & Memberships 600 0 600 1 449 0 0 151 0 0 0 44 Educational Costs 1,500 0 1,500 1 1,123 0 0 377 0 0 0 45 Total Educational Expenses 3,100 0 3,100 2,320 0 0 780 0 0 0 46 Capital Outlay Equipment 7,800 (7,800) (10) 0 10 0 0 0 0 0 0 0 47 Other Departmental Capital 0 0 0 10 0 0 0 0 0 0 0 48 Total Customer Service Expenses 7,800 (7,800) 0 0 0 0 0 0 0 0 Non—Operating Disbutsements 0 0 0 0 49 Park Place Surcharge — Hyatt 21,840 (21,840) (11) 0 10 0 0 0 0 0 0 50 I.R.C. Sewer Impact Fees 61,250 (61,250) (11) 0 6 0 0 0 0 Bulk Wastewater Purchases — IRC 0 0 0 0 51 Park Place &Palm lake Club 48,450 3,698 (12) 52,148 6 0 0 52,148 0 0 52 Lift Stations 52,700 12,096 (12) 64,796 6 0 0 6417% 0 0 0 53 ERU Capacity Charges 112,700 (14,397) (12) 98,303 6 0 0 98,303 0 0 0 0 0 65,122 54 Administration Allocation 24,305 40,817 (4) 65,122 10 0 0 0 0 0 0 0 55 Transfer to General Fund 0 0 0 10 0 0 0 0 0 0 56 Other Cash Disbutsements 0 0 0 10 0 0 0 0 0 0 0 0 0 57 Other Operating Expenses 0 0 0 10 0 0 0 58 Total Non—Operating Expenses 321,245 (40,876) 280,369 0 0 215,247 0 0 0 65,122 59 Total City of Sebastian $527.872 (568.1061 5459.766 591.350 510.232 $215.7A7 $52.800 $4,927 $5.697 578.513 Footnotes on Page 5 of 6. CCT/S-02/BudrkDn.Wk3 02—Nov-93 1 2 M eV0 my 4 = Zi p p p 0 0 0 0 0 0 0 0 0 0 0 0 h 0 0 0 0 0 0 0 0 0 0 0 0 N � V N P y •O (`� gyp' 000�o�0000000�0000000�0000000 d " (�1000�VOOOOOOObO000v�N000000000 PhoM000.+ 0000�000n00000000000 N N'•'ONNb�PP0��00O�hh N0000N0000 ON pp�Mn"�OO�ON�Vj �(��`1^000000 I�I ^N.Pi t7 tiPISN�b N !S '+ b P w G�'oog52000Go�000 r"Oio 000000SQ�`sq2� .'?�^en �� I� �� .."•�^ is �C�rC e' m Ov01 t�,�pp+O h�v�it^�1_�b�I��NO�b�nC��MPnV�O ��.Pi til PffN HIb.�+tih ff �+ tS Cf�hf�.+13 I M a _QQ g6 a �9C a C SsL ya y C yI a L N�4 N M p a 51tldUy�y� =Foo i o'a Uco 0o. o. 6! 6••ocL �C �C y� aF.F ^�u Y3 °oy �• ."ryJryJ G 9�Q ���9�Ryyyy q8 R8 B 0 C Y Y �Q� g y` C� �^ G Y C wn tali(lCiFFFaV6�aa F� f �[4..�o.wu.8 % & CO CD O z N O ANN Table 2 City of Sebastian, Florida Water and Wastewater System Allocation r usium opectitint Evemos, to Budget Fuctional Comaownu awa Foomotes (1) Amounts shown dciwd from the City" 1994Budget for the edstingudlity system. aass, (2) Amounts allocated mfunctional componmufor i)losses: budget walyis;it)tauallontion amongudlity systems; and iii) rate design purpose. (3) ReOecuredasification for employees benduand wt allomdoa (4) Renectaemts durged direly m utility from General Fund; redaairied asan Adminiaadw Allocation. Alsoincludea ncrammanalogousmbensfiu asr (5) Adjustment shown is to recopire estimated postage msodated with miliry billing. (6) Adjustments m rencct inaematul expenses associated with lift steuau. was (7) Adjuunmts mrenectdeaeas, inwhide expense due to the elimination of the puchasofa sod due to We acquisition of GDU— Sebasian Highlands. (8) Renectscontingencyallowanceeadmated at3% ofopemtingexperses to acoountforaddidonal expenditrmor the System. saw (9) Adjmtmmt mremgnix bad debt <qud m05%of ulcer revenue. (10) Adjusunmt mredasiryaddidotW capital expendituresinaddidonm Renewal and Replacement Fund namfessma requitememofthe system odor dvnoperatingexpemea. A (11) The Ciryaw as an ag<ntf the County in the collection Ola surcharge from d<wlopa r<payments; surth amounts are ootr<mptixd ass revenue aaneryense in the study. (12) Adjustments shown are made in order to called estimated payments from the City to Indian River County for bulhweatesater purchased. W (13) Amounts shown derived from actual calendar year 1992 reported accounts as provided by GDU; and were aubsequendyesdated to retied 8sral yew 1991 amounts. (14) Adjutmaat m reflect the tranass, a personnel to the Ciry system, cssluding the recognition of an enterprie fund accounting dark which will be accounted for In dw G amoral Food (padof Adminbtrative Alloca4ua). (15) Adjustments to exclude expenses wbich will not be incurred under public ownership by the City. CCT/S-02/BudrkDn.Wk3 02—Nov-93 I 1 1 1 I I 1 1 1 1 1 1 1 1 i 1 i i 1 Table 2 City of Sebastian, Florida Water and Wastcva Systcm Allmation of Utility 02=t' Fiamea to Buds2 Fonntional Comooncm Depanmenal Allocation Fades - Line No Allocation Factaa Fsalation Reference Utiliiea Waza Administration Treatment Wastewater Treatment Colk tioN Distribuion Lift Ration Cusoma ServMce Non - Depanmcraal 1 SalariesAllorxa-City System 1 0.7484 0.0000 0.0000 0.2516 0.0000 0.0000 0. 0 o 2 Plan Allaaza-Cry Sasem 2 0.0000 0.1147 0.0000 0.7982 0.0871 0.0000 0.0000 3 Ullliles Allaaza-Cry S}aem 3 0.0000 0.7857 0.0000 0.0000 0.2143 0.0000 0.0000 4 Utilises Administration Allocator 4 1.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 5 Water Treatment Plan Allocates 5 0.0000 1.0000 0.0000 0.0000 0.0000 0.0000 O.OWO 6 Wasewata Treatment Plan Meeata 6 0.0000 0.0000 LOW 0.0000 0.0000 010000 0.0000 7 ColleetioNDeeibmion Sys em Allaxes 7 0.0000 0.0000 0.0000 L0000 0.0000 0.0000 0.0000 8 Lift Sation Alluceene 8 0,0000 0.0000 110000 0.0000 LOOM 0.W00 010000 9 Cosomer, Senice Al lana 9 0.0000 0.0000 0.."0 0.0000 0.0000 L0000 0.0000 10 Non- Depaztmental Allneata 10 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 1."0 11 ColiettionMisri bmloM./S Allaata -Ciy 5ya em 11 Q0000 0.0000 0.0000 0.9016 0.0984 0.0000 0.0000 12 Treatment Fipeme Al lazta-GDU 12 0.0000 0.6104 0.3896 0.0000 0.0000 0.0000 0.0000 13 Additional Allocaza 13 00000 0.0000 00000 0.0000 0.01100 0.0000 0.0000 14 SelaricsAllorxc<- GDU 5ynem 14 00000 0.3500 0.1167 0.2000 0.0000 U333 0.0000 15 Plan Al locates-GDU System 15 00000 0.2157 0.1376 116,111 0.0056 0.0000 0.0000 16 Additional Allneatcr 16 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 17 Additioml Allo=cr 17 O.Woo 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 18 Addltlonal Allaxes 18 0.0000 0.0000 0.0000 Q0000 0.0000 0.0000 0.0000 19 Additional Allaxes 19 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 QOWO CCT/S-02/BudrkDn. W k3 02 -Nov -93 .. m Nal ss� sass C1 s� A Nall s� arta m Line No. Description Water Sy,tem WATER SYSTEM Wastewater OPERATING EXPENSES: Estimated Utilities Administration: 1 Salarles/Wagea 2 PemiamBenefity 3 Tavel&Per Diem 4 Telephone 5 Repak/Maintdunre-Vehicles 6 Repdrimaint. - Office Equipment 7 Office Supplies 8 Tires (Only) 9 Gasoline & Oil 10 Books & Publications Il Dues&Memlemshipe 12 Educational Costs 13 Total Utilities Administration Water Treatment/ 14 SalaricsfWages 15 Pension✓Benefits 16 Contractual Services - Engineering 17 Other Contractual Services 18 Electricity, 19 Testing Services 20 Chemicals 21 Other Treatment Expenses 22 Repair/Maint. - Water Treatment 23 Pmpertyln,uance 24 Total Water Trestracm Wastewater Treatment: 25 Salaries/Wages 26 Pensions/Benefits 27 Electricity 28 Contactual Services - Engineering 29 Chemicals 30 Other Treatment Expenses 31 Repait/Maine- Wastewater Treatment 32 Property lmuance 33 Disbursements - Lift Station 34 Disbursements- Park PWedPalm Lake Club 35 Disbursements- ERU Capacity Charges 36 Other Operating Expenses 37 Total Wastewater Treatment Table 3 City of Sebastian, Florida Water and Wastewater System Alluenation of Combined UCI'tyOperating Expenses to Individual Systeme 51 Taal ColleaionfDistribution Footnntes on Page 2 of 2 CCT/S-02/BudW&S.Wk3 8,549 2,417 26,373 1,514 2,931 8,388 8,674 798 64,796 52,148 98,303 0 274,891 Direct Assignment Collection/Distribution: Water Sy,tem Salarieslwagm Wastewater System Estimated Allocation Percent Allocated Amount Allocated Percent Allocated Amount Allaated FY 1994 (1) Basis To Water To Water To Wo,t.ter To Wastewater 46 Uniforms &Shore 47 Books&Publication $65,389 Departmental Salaries 68.30% $44,658 31.70% $20,731 18,490 Departmental Salaries 68.30% 12,628 31.70% 5,862 4,061 Departmental Salaries 68.30% 2,773 31.70% 1,288 720 Depanmental Salaries 68.30% 492 31.70% 228 Boo Departmental Salaries 68.30% 546 31.70% 254 1,000 Departmental Salaries 68.30% 683 31.70% 317 600 Departmental Salaries 68.30% 410 31.70% 190 200 Departmental Salaries 68.30% 137 31.70% 63 830 Departmental Salaries 68.30% 567 31.70% 263 748 Departmental Salaries 68.30% 511 31.70% 237 449 Depanmemal Salaries 68.30% 307 31.70% 142 1,123 Departmental Salaries 68.30% 767 31.70% 356 94,410 64,478 29,932 25,640 Direct Assignment 100.00% 25,640 0.00% 00 7,250 Direst Assignment 100.00% 7,250 0.00% 3,405 Direct Assignment 100.00% 3,405 0.00% 0 3,000 Direct Assignment 100.00% 3,000 0.00% 0 21,888 Direct Assignment 100.00% 21,888 0.00% 0 1,700 DirectAssignment 100.00% 1,700 0.00% 0 11,720 Direa Amignment 100.00% 11,720 0.00% 0 13,143 Direct Assignment 100.00% 13,143 0.00% 0 14,083 Direct Assignment 100.00% 14,083 0.00% 0 1,250 Diren Assignment 100.00% 1,250 0.00% 0 103,079 103,079 0 51 Taal ColleaionfDistribution Footnntes on Page 2 of 2 CCT/S-02/BudW&S.Wk3 8,549 2,417 26,373 1,514 2,931 8,388 8,674 798 64,796 52,148 98,303 0 274,891 Direct Assignment Collection/Distribution: 38 Salarieslwagm 39 Pen,iorWBenefiu 40 Commensal Services - Engineering 41 Repair/Maint. - Water System 42 Repah/Main. - Other 43 Inventory of Supplies 44 Opeatingsupplies 45 Small Tools 46 Uniforms &Shore 47 Books&Publication 48 Due, &Membeahips 49 Educational Costs 50 Property Insurance 51 Taal ColleaionfDistribution Footnntes on Page 2 of 2 CCT/S-02/BudW&S.Wk3 8,549 2,417 26,373 1,514 2,931 8,388 8,674 798 64,796 52,148 98,303 0 274,891 Direct Assignment 0.00% 0 100.00% 8,549 Diren Assignment 0.00% 0 100.0% 2,417 Direct Assignment 0.00% 0 100.00% 26,373 Direct Assignment 0.00% 0 100.00% 1,514 Direa Assignment 0.00% 0 100.00% 2,931 DirectAsrignment 0.00% 0 100.00% 8,388 Diced Assignment 0.00% 0 100.00% 8,674 Direa Assignment 0.00% 0 100.00% 798 Diren Assignment 0.00% 0 100.00% 64.796 DirectAssignment 0.00% 0 100.00% 52,148 Diren Assignment 0.00% 0 100.00% 98,303 Diced Assignment 0.00% 0 100.00% 0 151 Utility Plant Assets 0 100 274,891 36,634 Utility Plant Assets 66.18% 24,244 33.82% 12,390 10,359 Utility Plant Assets 66.18% 6,856 33.82% 3,503 14,236 Utility Plant Assets 66.18% 9,421 33.82% 4,815 2,167 Utility Plant Assets 66.18% 1,434 33.82% 833 7,000 Utility PlantAssme 66.18% 4,633 33.82% 2,367 4,300 utility P lane Assets 66.18% 2,846 33.82% 1,454 3,156 Utility P tart Aeaeb 66.18% 2,089 33.82% 1,067 1,984 Utility plant Assets 66.18% 1,313 33.82% 671 200 Utility Pant Assets 66.18% 132 33.82% 68 252 Utility Plant Assets 66.18% 167 33.82% 85 151 Utility Plant Assets 66.18% 100 33.82% 51 377 Utility Plant Assets 66.18% 249 33.82% 128 3,716 Utility Plant Assets 66.18% 2,459 33.82% 1,257 84,532 55,943 28,589 Page2 02 -Nov -93 M Table 3 City of Sebastian, Florida cep Watts and Wastewater System Allocation fCombined UtilityOxraine Eannua to individual Systems an Watersntem Wastewater System Line Estimated Allocation Pereent Allocated Amount Allocated Peteare ABxated Amount Allocated No. Dcsaiotioo FY 1994 (1) Basis To War" To Water To Wastewater To Wastewater 52 LiftSmtian Commctusl Services - Engineering 846 DirectAssignment 0.00% 0 100.00% 846 Pp 53 Other Contractual Services 1,400 DirectAssignment 0.00% 0 100.00% 1,400 54 Electricity 4,774 Direct Assignment 0.00% 0 100.00% 4,774 55 Repair/Maint. - Lift Stations 3,271 Direct Assignment 0.00% 0 100.00% 3,271 56 Operating Supplies 344 DirectAssignment 0.00% 0 100.00% 344 57 Small Tools 216 Direct Assignment 0.00% 0 100.00% 216 cars 58 Property insurance 32 Direct Assignment 0.00% 0 100.00% 32 59 Tote] Lift Station 10,883 0 10,883 sas 60 Customer Service: S.Imimvages 24,417 Utility Customer Bills 62.09% 15,161 37.91% 9,256 61 Pemions/Benefim 6,904 Utility Customer Bills 62.09% 4,7&7 37.91% 2,617 62 Postage 1,400 Utility Customer Bills 62.09% 869 37.91% 531 63 Repair/Maint.- Computers 200 Utility Customer Bilis 62.09% 124 37.91% 76 64 Printing & Binding 2,300 Utility Customer Bilis 62.09% 1,428 37.91% 872 65 LegalAds 100 Utility Customer 0116 62.09% 62 37.91% 38 asst 66 Other Customer Accounting Expemes 6,191 Utility Ctntomer Bills 62.09% 3,844 37.91% 2,347 67 Uncollectable Accounts 4,210 Utility Customer Bills 49.46% 2,082 50.54% 2,128 68 Taml Qstomer Service 45,722 27,857 17,865 slat Non -Departmental' 27S Uniform 50.00% 138 50.00% 138 69 70 Other General Expemes Contingency Allowance 20,367 Operating Expense 41.79% 8,511 58.21% 11,856 71 Administrative Allocation 65,122 Revenues/Customs. 49.46% 32,209 50.54% 32,913 a� 72 Total Non-DepaRmental 85,764 40,858 44,906 73 Total Operating Expense' 5699.281 99L215 5107.066 A f-1 Asa M MaN (1) Amounts derived from Table 2. CCT/S-02/BudW&S.Wk3 Page2 02 -Nov -93 I 1 I I 1 1 1 I I 1 1 I 1 I 1 1 1 I OUTPUTSECCION Table 4 City of Sebastian, Florida Water System Development of Proiected Operating Expenses for the Water Svslem Fiscal Year Ending September 30 Line Adjusted Escalation Escalation Escalation Escalation No. Description 1994 Reference 1995 Reference 1996 Reference 1997 Reference 1998 OPERATING EXPENSES: 1 Utility Administration Personal Services - Existing $57,286 3 $59,577 3 $62,556 3 $65,684 3 $68,966 2 Personal Services - Additional 0 INPUT 0 INPUT 0 INPUT 0 INPUT 0 3 Travel & Per Diem 2,773 1 2,773 1 2,773 1 2,773 1 2,773 4 Telephone 492 1 492 1 492 1 492 1 492 5 Repair/Maintenance - Vehicles 546 7 559 7 573 7 586 7 600 6 Repair/Maint. - Office Equipment 683 7 699 7 716 7 733 7 751 7 Office Supplies 410 7 420 7 430 7 440 7 451 8 Tires (Only) 137 3 142 3 150 3 157 3 165 9 Gasoline & Oil 567 2 587 2 609 2 630 2 653 10 Books & Publications 511 1 511 1 511 1 511 1 511 11 Dues & Memberships 307 1 307 1 307 1 307 1 307 12 Educational Costs 767 1 767 1 767 1 767 1 767 13 Total Utility Administration Expenses 64,479 66,836 69,883 73,082 76,439 14 Water Treatment Personal Services - Existing 32,890 3 34,206 3 35,916 3 37,712 3 39,597 15 Personal Services - Additional 0 INPUT 0 INPUT 0 INPUT 0 INPUT 0 16 Contractual Services - Engineering 3,405 2 3,528 2 3,655 2 3,786 2 3,922 17 Other Contractual Services 3,000 INPUT 5,000 2 5,180 2 5,366 2 5,560 18 Electricity 21,888 INPUT 22,661 4 24,345 4 26,096 4 27,932 19 Testing Services 1,700 2 1,761 2 1,825 2 1,890 2 1,958 20 Chemicals 11,720 INPUT 11,365 4 12,210 4 13,088 4 14,009 21 Other Treatment Expenses 13,143 2 13,616 2 14,106 2 14,614 2 15,140 22 Repair/Maint. - Water Treatment 14,083 7 14,421 7 14,767 7 15,122 7 15,484 23 Property Insurance 1,250 1 1,250 1 1,250 1 1,250 1 1,250 24 Total Water Treatment Expenses 103,079 107,808 113,253 118,974 124,853 CCT/S-02/W0pEx.Wk3 Pagel 01 -Nov -93 I I 1 1 I I 1 1 I I 1 OUTPUTSECTION Table 4 City of Sebastian, Florida Water System Development of Projected Operating Expenses for the Water System Fiscal Year Ending September 30 Line Adjusted Escalation Escalation Escalation Escalation 1998 No. Description 1994 Reference 1995 Reference 1996 Reference 1997 Reference Collection/Distribution 3 32,344 3 33,961 3 35,659 3 37,442 25 Personal Services - Existing 31,100 0 INPUT 0 INPUT 0 INPUT 0 26 Personal Services - Additional 0 INPUT 2 10,112 2 10,476 2 10,853 27 Contractual Services - Engineering 9,421 2 9,760 7 1,504 7 1,540 7 1,577 28 Repair/Maint. - Water System 1,434 7 1,468 7 4,858 7 4,975 7 5,094 29 Repair/Maint. - Other 4,633 7 4,744 7 2,984 7 3,056 7 3,129 30 Inventory of Supplies 2,846 7 7 2,914 2,139 7 2,190 7 2,243 7 2,297 31 Operating Supplies 2,089 2 1,360 2 1,409 2 1,460 2 1,513 32 Small Tools 1,313 137 2 142 2 147 2 152 33 Uniforms & Shoes 132 2 167 1 167 1 167 1 167 34 Books & Publications 167 1 1 100 1 100 1 100 35 Ones &Memberships 100 1 100 1 249 1 249 1 249 36 Educational Costs 249 1 1 249 2,459 1 2,459 1 2,459 1 2,459 37 Property Insurance 2,459 38 Total Collection/Distribution Expenses 55,943 57,842 60,135 62,530 65,031 Customer Service 19,448 3 20,226 3 21,237 3 22,299 3 23,414 39 Personal Services - Existing 0 INPUT 0 INPUT 0 INPUT 0 INPUT 0 40 Personal Services - Additional 938 5 1,020 5 1,104 5 1,194 41 Postage 869 5 7 127 7 130 7 133 7 13 42 Repair/Maint. -Computers 124 5 1,542 5 1,676 5 1,815 5 1,962 43 Printing & Binding 1,428 2 67 2 69 2 71 44 legal Ads 62 3,844 2 2 64 3,982 2 4,126 2 4,274 2 4,428 45 Other Customer Accounting Expenses 6 2,385 6 2,553 6 2,754 46 Uncollectable Accounts 2,082 6 2,223 47 Total Customer Service Expenses 27,857 29,102 30,640 32,248 33,960 Non-Departmental138 1 138 1 138 1 138 1 48 Other General Expenses 138 8,511 INPUT 8,853 INPUT 9,259 INPUT 9,682 INPUT 10,126 49 Contingency Allowance 2 33,369 2 34,570 2 35,814 2 37,104 50 Administrative Allocation 32,209 51 Total Non -Departmental Expenses 40,858 42,359 43,966 45,634 47,367 52 Total Operating Expenses $292216 $303.947 $317.877 $332417 $347.650 CCT/S-02/WOpEx.Wk3 Page2 01 -Nov -93 I CCT/S-02/WOpEx.Wk3 Pagel 02—Nov-93 Table 4 City of Sebastian, Florida Water System Development of Projected Operating Expenses for the Water System Fiscal Year Ending September 30, Line Escalation No. Escalation Factors Reference 1995 1996 1997 1998 1 Constant Factor 1 1.0000 1.0000 1.0000 1.0000 2 General Inflation 2 1.0360 1.0360 1.0360 1.0360 3 Labor Escalator 3 1.0400 1.0500 1.0500 1.0500 4 ChemicaWtility Escalator 4 1.0708 1.0743 1.0719 1.0704 5 Customer Growtttilnflation Factor 5 1.0796 1.0869 1.0832 1.0811 6 Rate Revenue Factor 6 1.0677 1.0728 1.0704 1.0787 7 Materials and Supplies/Repairs and Maintenance 7 1.0240 1.0240 1.0240 1.0240 CCT/S-02/WOpEx.Wk3 Pagel 02—Nov-93 1 1 I 1 1 1 1 ! 1 1 1 1 1 1 1 1 1 1 Table 5 City of Sebastian, Florida Wastewater System Development of Proiected Operating Expenses for the Wastewater System Fiscal Year Ending September 30, Line Adjusted Escalation Escalation Escalation Escalation No. Description 1994 Reference 1995 Reference 1996 Reference 1997 Reference 1998 OPERATING EXPENSES: Utility Administration 1 Personal Services - Existing $26,593 3 $27,657 3 $29,040 3 $30,492 3 $32,016 2 Personal Services - Additional 0 INPUT 0 INPUT 0 INPUT 0 INPUT 0 3 Travel& Per Diem 1,288 1 1,288 1 1,288 1 1,288 1 1,288 4 Telephone 228 1 228 1 228 1 228 1 228 5 Repair/Maintenance - Vehicles 254 7 260 7 266 7 273 7 279 6 Repair/Maint. - Office Equipment 317 7 325 7 332 7 340 7 349 7 Office Supplies 190 7 195 7 199 7 204 7 209 8 Tires (Only) 63 3 66 3 69 3 72 3 76 9 Gasoline& Oil 263 2 272 2 282 2 292 2 303 10 Books & Publications 237 1 237 1 237 1 237 1 237 11 Dues & Memberships 142 1 142 1 142 1 142 1 142 12 Educational Costs 356 1 356 1 356 1 356 1 356 13 Total Utility Administration Expenses 29,931 31,025 32,440 33,924 35,483 Wastewater Treatment 14 Personal Services - Existing 10,966 3 11,405 3 11,975 3 12,574 3 13,202 15 Personal Services - Additional 0 INPUT 0 INPUT 0 INPUT 0 INPUT 0 16 Electricity 26,373 4 27,772 4 29,470 4 31,219 4 33,055 17 Contractual Services - Engineering 1,514 2 1,569 2 1,625 2 1,683 2 1,744 18 Chemicals 2,931 4 3,086 4 3,275 4 3,470 4 3,674 19 Other Treatment Expenses 8,388 2 8,690 2 9,003 2 9,327 2 9,663 20 Repair/Maint. - Wastewater Treatment 8,674 7 8,882 7 9,095 7 9,314 7 9,537 21 Property Insurance 798 1 798 1 798 1 798 1 798 22 Disbursements - lift Stations 64,796 2 67,129 2 69,545 2 72,049 2 74,643 23 Disbursements - Park Place/Palm lake Club 52,148 INPUT 0 1 0 1 0 1 0 24 Disbursements - ERU Capacity Charges 98,303 2 101,842 2 105,508 2 109,307 2 113,242 25 Other Operating Expenses 0 2 0 2 0 2 0 2 0 26 Total Wastewater Treatment Expenses 274,891 231,172 240294 249,739 259,557 CCT/S-02/SOpEx.Wf3 02 -Nov -93 I 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 I i I Table 5 City of Sebastian, Florida Wastewater System Development of Proiected Operating Expenses for the Wastewater Svstem CCT/S-02/SOpEx.WC3 02 -Nov -93 Fiscal Year Ending September 30 Line Adjusted Escalation Escalation Escalation Escalation No. Description 1994 Reference 1995 Reference 1996 Reference 1997 Reference 1998 Collection/Distribution 27 Personal Services - Existing 15,893 3 16,529 3 17,355 3 18,223 3 19,134 28 Personal Services - Additional 0 INPUT 0 INPUT 0 INPUT 0 INPUT 0 29 Contractual Services - Engineering 4,815 2 4,988 2 5,168 2 5,354 2 5,547 30 Repair/Maint. - Water System 733 7 751 7 769 7 787 7 806 31 Repair/Maint. - Other 2,367 7 2,424 7 2,482 7 2,542 7 2,603 32 Inventory of Supplies 1,454 7 1,489 7 1,525 7 1,561 7 1,599 33 Operating Supplies 1,067 7 1,093 7 1,119 7 1,146 7 1,173 34 Small Tools 671 2 695 2 720 2 746 2 773 35 Uniforms & Shoes 68 2 70 2 73 2 76 2 78 36 Books & Publications 85 1 85 1 85 1 85 1 85 37 Dues & Memberships 51 1 51 1 51 1 51 1 51 38 Educational Costs 128 1 128 1 128 1 128 1 128 39 Property Insurance 1,257 1 1,257 1 1,257 1 1,257 1 1,257 40 Total Colle tioNDistribution Expenses 28,589 29,560 30,731 31,955 33,233 Lift Station 41 Contractual Services - Engineering 846 2 876 2 908 2 941 2 975 42 Other Contractual Services 1,400 2 1,450 2 1,503 2 1,557 2 1,613 43 Electricity 4,774 INPUT 7,917 7 8,107 7 8,302 7 8,501 44 Repair/Maint. - Lift Stations 3,271 7 3,350 7 3,430 7 3,512 7 3,597 45 Operating Supplies 344 INPUT 1,558 2 1,614 2 1,672 2 1,732 46 Small Tools 216 1 216 1 216 1 216 1 216 47 Property Insurance 32 1 32 1 32 1 32 1 32 48 Total Lift Station Expenses 10,883 15,399 15,810 16,231 16,665 CCT/S-02/SOpEx.WC3 02 -Nov -93 Line ) ) No. Description Adjusted Escalation Escalation Customer Service 49 Personal Services - Existing 50 Personal Services - Additional 51 Postage 52 Repair/Maint. - Computers 53 Printing&Binding 54 Legal Ads 55 Other Customer Accounting Expenses 56 Uncollectable Accounts 57 Total Customer Service Expenses 3 Non -Departmental 58 Other General Expenses 59 Contingency Allowance 60 Administrative Allocation 61 Total Non -Departmental Expenses 62 Total Operating Expenses CCT/S-02/SOpEx.Wk3 1 I ) 1 1 1 1 ) 1 Table 5 City of Sebastian, Florida Wastewater System Development of Proiccted Operating Expenses for the Wastewater System Fiscal Year Ending September 30, ) ) ) 1 I Adjusted Escalation Escalation Escalation Escalation 1994 Reference 1995 Reference 1996 Reference 1997 Reference 1998 11,873 3 12,348 3 12,965 3 13,614 3 14,294 0 INPUT 0 INPUT 0 INPUT 0 INPUT 0 531 5 567 5 613 5 660 5 710 76 7 78 7 80 7 82 7 84 872 5 931 5 1,006 5 1,084 5 1,166 38 2 39 2 41 2 42 2 44 2,347 2 2,431 2 2,519 2 2,610 2 2,704 2,128 6 2,249 6 2,393 6 2,541 6 2,709 17,865 18,643 19,617 20,633 21,711 138 1 138 1 138 1 138 1 138 11,856 INPUT 10,801 INPUT 11,231 INPUT 11,677 INPUT 12,141 32,913 2 34,098 2 35,325 2 36,597 2 37,915 44,907 45,037 46,694 48,412 50,194 5407.066 5370.836 __L385 .586 $400.894 5416.843 02 -Nov -93 1 ! 1 1 1 1 1 1 I 1 1 I 1 1 I 1 I I I Table 5 City of Sebastian, Florida Wastewater System Development of Projected Operating Expenses for the Wastewater System Fiscal Year Ending September 30 Line Escalation No. Escalation Factors. Reference ERR 1996 1997 1998 1 Constant Factor 1 1.0000 1.0000 1.0000 1.0000 2 General Inflation 2 1.0360 1.0360 1.0360 1.0360 3 Labor Escalator 3 1.0400 1.0500 1.0500 1.0500 4 Chemical/Utility Escalator 4 1.0530 1.0611 1.0594 1.0588 5 Customer GrowthWInflation Factor 5 1.0672 1.0814 1.0774 1.0757 6 Rate Revenue Factor 6 1.0570 1.0639 1.0618 1.0663 7 Materials and Supplies/Repairs and Maintenance 7 1.0240 1.0240 1.0240 1.0240 CCT/S-02/SOpEx.Wk3 02 -Nov -93 1 1 1 1 1 ! ! 1 1 1 1 1 1 1 1 1 1 1 Table 6 City of Sebastian, Florida Water and Wastewater System Summary of Historical Escalation Indicies CCT/S-02/Infitnln.Wk3 Pagel Construction ENR HW Operations Year FPSC CPI Yearly Average 1981 8.99% 8.90% 8.95% 1982 9.02% 3.80% 6.41% 1983 5.99% 3.80% 4.90% 1984 4.25% 3.90% 4.08% 1985 3.76% 3.80% 3.78% 1986 3.33% 1.10% 2.22% 1987 2.69% 4.40% 3.55% 1988 2.89% 4.40% 3.65% 1989 4.35% 4.60% 4.48% 1990 4.12% 6.10% 5.11% 1991 3.63% 3.10% 3.37% 1992 3.33% 3.00% 3.17% 12 Year Period Average 4.70% 4.24% 4.47% 7 Year Period Average 3.48% ----3.81% 3.65% CCT/S-02/Infitnln.Wk3 Pagel Construction ENR HW Yearly Average 9.21% 9.98% 9.60% 8.20% 5.54% 6.87% 6.30% 2.20% 4.25% 1.97% 0.58% 1.28% 1.18% 4.00% 2.59% 2.38% -1.03% 0.68% 2.58% 1.29% 1.94% 2.56% 7.26% 4.91% 1.93% 6.23% 4.08% 2.63% 2.07% 2.35% 2.28% -0.34% 0.97% 3.10% 0.10% 1.60% 3.69% ---3.16% 3.43% 2.49% ----2.23% 2.36% 02 -Nov -93 CCT/S-021WRVRQ2.Wkl Pagel 02 -Nov -93 Table 7 .� City of Sebastian, Florida 11/02/93 Water System 18:0651 Development Of Net Revenue Requirements From Rates s.s Fiscal Year Ending September 30, Line No. Description 1994 [1] 1995 1996 1997 1998 I Operating Expenses: $243,513 $303,947 $317,877 $332,417 $347,650 Other Revenue Requirements: 2 Debt Service - Series 1993 Bonds 130,315 156,378 201,339 216,739 231,442 ..s 3 Transfer to Renewal and Replacement Fund 19,195 23,034 24,596 26,398 28,266 Total Capital Outlay Funded from 4 Operating Revenues 5,500 6,600 6,600 6,600 6,600 5 Transfer to General Fund 0 0 0 0 0 6 Transfer to Rate Stabilization [2] 2,487 0 0 0 0 7 Total Other Revenue Requirements 157,498 186,013 232,535 249,737 266,308 8 Total Gross Revenue Requirements 401,011 489,960 550,412 582,154 613,958 Less Income and Funds From Other Sources ^" 9 Other Operating Income 9,383 11,260 11,260 11,260 11,260 10 Interest Income 7,722 9,493 9,888 10,022 10,151 11 Transfer From Rate Stabilization 0 0 1,306 0 0 12 Transfer From General Fund 0 0 0 0 0 13 Total Net Revenue Requirements From Rates 383,906 469,206 527,958 560,872 592,547 Revenues From Rates: 14 Existing 383,907 477,590 497,651 517,351 542,327 15 Prior Year Rate Adjustments 0 0 0 0 0 16 Price Index (as a % of Rate Revenue) : 3.00% 0 14,328 90,307 47,972 68,067 16 Total Applicable Rate Revenue 383,907 491,918 527,958 565,323 610,394 Revenue Surplus/(Deficiency): a. 17 Amount SO 522,712 $0 $4,452 $17,846 18 Percent [3] 0.00% 0.00% 0.00% 0.00% 0.00%- [I] Amounts shown reflect 10 months of operation by the City of Sebastian consistent with the anticipated Debt Service Repayment schedule. �. [2] Amount shown reflects the estimated Transfer to the Rate Stabilization Fund required to be funded from water rate revenue and which will subsequently be utilized by the wastewatersystem in order to minimize any rale adjustment needed, if any. [3] For years in which the price index rate adjustment is recognized, adjustment is assumed to be effective on October 1. CCT/S-021WRVRQ2.Wkl Pagel 02 -Nov -93 NO Table 8 City of Sebastian, Florida Wastewater System Development Of Net Revenue Requirements From Rates s. s� Line No. MM M 11/02/93 18:08:28 Fiscal Year Ending September 30, 1994[1] 1995 1996 1997 1998 $339,222 I Operating Expenses: $400,894 $416,843 Other Revenue Requirements: 79,202 2 Debt Service - Series 1993 Bonds 117,220 3 Transfer to Renewal and Replacement Fund 24,315 25,629 Total Capital Outlay Funded from 2,833 4 Operating Revenues 3,400 5 Transfer to General Fund .. 6 Transfer to Rate Stabilization [2] 0 7 Total Other Revenue Requirements 1,306 0 0 88,206 8 Total Gross Revenue Requirements 138,802 147,588 Less Income and Funds From Other Sources s. 9 Other Operating Income 564,431 10 Interest Income 0 11 Transfer From Rate Stabilization 3,912 12 Transfer From General Fund 5,077 5,142 2,487 0 12 Total Net Revenue Requirements From Rates 0 33,619 Revenues From Rates: 0 13 Existing 387,410 14 Prior Year Rate Adjustments 534,619 15 Price Index (as a % of Rate Revenue): 472,144 15 Total Applicable Rate Revenue 503,974 0 Revenue Surplus/(Deficiency): �.. 16 Amount 3.00% 0 17 Percent [3] MM M 11/02/93 18:08:28 Fiscal Year Ending September 30, 1994[1] 1995 1996 1997 1998 $339,222 $370,836 $385,586 $400,894 $416,843 66,002 79,202 101,974 109,774 117,220 19,371 23,245 24,315 25,629 26,967 2,833 3,400 3,400 3,400 3,400 0 0 0 0 0 0 0 1,306 0 0 88,206 105,847 130,995 138,802 147,588 427,427 476,683 516,581 539,696 564,431 0 0 0 0 0 3,912 4,809 5,008 5,077 5,142 2,487 0 0 0 0 33,619 0 0 0 0 387,410 471,874 511,573 534,619 559,289 387,410 472,144 483,148 493,580 503,974 0 0 0 0 0 3.00% 0 14,164 29,424 45,768 63,253 387,410 486,308 512,572 539,348 567,227 $0 $14,435 $999 $4,729 $7,938 0.00% 0.00% 0.00% 0.00% 0.00% [1] Amounts shown reflect 10 months of operation by the City of Sebastian consistent with the anticipated Debt Service Repayment schedule. [2] Amount shown reflects the estimated Transfer to the Rate Stabilization Fund required to be funded from wastewater rate revenue and which will subsequently be utilized by the water system in order to minimize any rale adjustment needed, if any. [3] For years in which the price index rate adjustment is recognized, adjustment is assumed to be effective on October 1. 01% CCT/S-02/SRVRQ2.Wkl Pagel 02 -Nov -93] Table 9 COYof S.b., WN Plnida W.tc S}atcm O Wmala.t r Mao., Rt.R a� 54451 MOWMYPLOW CNAROBS— CITY OF SBBA9(IAN 59,397 1991 514884 1995 $12276 1996 $13.95 1997 Fist lti«k(0-3,000) 1938 SL75 Line 17 Allot. B.dsent 134H.t $6,174 Billing TL d 131 k ( 7,000— 11000) Billion 5255 BIDS t 19 13illing SMR Na Dmmipfl 0 % Rstea(1) Dctamimams Rasewa Da.I.w Resew. Oclaemiaa. R.. Dctvmimw Resewc OaW.imma 11�. 1611% S1.75 IL347 22 S aral Bl9 (3,001 — 7,000) 1679% 5215 saaa 2T Tldrd &ort ( 7.000 — 13,1100) 1215% 3255 ^aa' CITYOFSRBA lm FOv41 Black (emev. SIM) 49.65% St85 s125 23 Tommcoaaal s c 75 $161 75 76 TOTAL MONF7R.Y FLOW CNAROM — $161 75 MOMMLY ft C CSIAROFS 78 WATBR — CITY OFSBBASTIAN 78 31% 78 $198 78 5198 78 $198 721 SIM 121 Rcsidaotial Sank. =I 54811 221 Sim 221 SIM MS 54556 445 54556 335 $4556 as 1 BOliot Clnage 10400% 5200 213 $5,112 238 54712 217 34618 314 sis36 351 114421 2 Base Pxilidv Chart. 10400% 9.20 213 M515 218 $24275 217 534581 314 $30.666 351 334730 3 Total Single Family 384133 213 324621 238 531967 M 537,229 311 $42.34 351 $47174 0..1 S 4 Billing Harte 113400% Sim 2 $48 2 748 2 us 2 $a 2 $IB Banc Fxilidn1 ,. 5 NC lfi. % $9.31 1 silo 1 $110 1 $110 1 $110 1 $110 6 1- omS 931 0 s0 0 SO 0 s0 0 SO 0 $0 a"" 7 1 VC 8133% %M 5 3552 5 $552 5 $Sn 5 S552 5 5552 8 2 400% 9.20 0 SO 0 SO 0 s0 0 SO 0 s0 9 r 0.W% %23 0 s0 0 SO 0 SO 0 $0 0 s0 10 Y am 9.31 0 w 0 10 0 s0 0 0 0 s0 II 6 400% 931 D Sl, 0 w 0 s0 0 30 0 s0 aa► 12 Total Denial Svticc 6 5]10 6 5)10 6 5]10 6 5710 fi $710 TOSAL lwla M Y GASB C OBS — WATER — CITY OFMl3WiTIAN 13 B110psch tm 215 75,160 210 35,]60 279 24696 316 $7,584 353 54472 N live Facilities cht. 219 24,178 ZN 24938 283 31,743 331 35,329 353 39.413 TOTAL MONRR.Y BASB C 013.9 — aars IS WATER— CITY OF SERA4ITAN 529.318 $32698 $37939 512912 [47.845 V TOTAL WATER RATE RBYBNI30 —CITY OF SBBAS Il 4.829 54451 MOWMYPLOW CNAROBS— CITY OF SBBA9(IAN 59,397 4219 514884 Rcsldcmiel $12276 7,803 $13.95 16 Fist lti«k(0-3,000) 5181% SL75 2789 17 S ..d 131.k (IMI — 7.000) 32.17% 5215 $6,174 18 TL d 131 k ( 7,000— 11000) 1958% 5255 7,271 19 Fourth lli k(.. my 13,0(1D) SMR 3485 $7,188 20 Total Rvidc.d.1 533 s2su 617 32994 GeoaalS c $1371 714 31756 21 Fav Blak So -3,000) 1611% S1.75 IL347 22 S aral Bl9 (3,001 — 7,000) 1679% 5215 saaa 2T Tldrd &ort ( 7.000 — 13,1100) 1215% 3255 72 u FOv41 Black (emev. SIM) 49.65% St85 s125 23 Tommcoaaal s c 75 $161 75 76 TOTAL MONF7R.Y FLOW CNAROM — $161 75 $161 78 WATBR — CITY OFSBBASTIAN 78 31% V TOTAL WATER RATE RBYBNI30 —CITY OF SBBAS Il 4.829 54451 5,370 59,397 4219 514884 7,015 $12276 7,803 $13.95 4718 53,821 1976 $4.249 2789 34,921 7,582 15,550 7.871 $6,174 L7t5 34,399 1,918 50.892 7,271 $5.665 2506 MM 2.M $7,188 419 S1325 533 s2su 617 32994 696 $1371 714 31756 9, 514996 9,293 $24122 IL347 $24,466 12799 52/,599 14216 $54692 n 3125 72 $125 72 3125 TL 3125 TL s125 75 $161 75 $161 75 $161 75 $161 75 $161 78 $1% 78 31% 78 $198 78 5198 78 $198 721 SIM 121 Stolt =I 54811 221 Sim 221 SIM MS 54556 445 54556 335 $4556 as 54556 445 54556 9256 120.532 14742 5/26/8 11792 SWD19 13.229 $29.150 11681 332248 $49.189 355375 $63.959 $72.062 384133 RCC/S-03/RevMod4.Wk3 02—Nov-93 Tablc 9 Cly of Sebaataiq Florida W.la 5yuca O I f Exisd,g Ra R an 1991 1995 19% 1991 1998 Lira Allot Edi dnt WE, Billiot Wliot Billiot Mi., Nn DCrn5Pdoa % Rata (1) Dcicmimom Aucwc Dammimw R.. DclvmirAW Rcxo9e pebmlmm Rev c Delcmiiuo0 Rc,couc ODU-SRBASTIANHIGSBN4DSSYSTEM MONTHLY RASE CHARGES Raideotul 28 Billmli LSctn 10000% 3200 4200 SAM 4237 SAM L04 SA576 4311 S3LIU 4318 332,352 29 Rue Fxilid. Chula 100004 %M 42D0 $132,480 4237 $136.565 4211 5144650 4311 t1µ731 4348 $144819 b Total Raidco0al 1,9]0 5164280 4D7 5166 33 4214 5171,2M 4311 5176,1% 4348 $184171 a� 31 GcwwS e Elliot Chute 10000% 1200 51 14296 55 54344 u 54392 bD 54440 0 f44M 32 Rut Facilicn Cwtn 144' 78.85% 59.93 43 10.747 M 14,858 46 SIMS 47 $5,189 49 $5,410 33 I" 1IY?% 9.91 10 $1,IN 10 34101 10 Skim 13 sow 13 54380 M I Vt 18.5% 9.20 10 $LIN 10 S41N 10 $41N 10 $419 10 SUN 35 2 L92% 9.2(1 8 1883 8 5883 B $BM 8 5883 a SB63 " T LW% 9.1?') 16 $4766 16 $47% 16 $1,766 16 54766 16 14766 37 4' 000% 9.91 0 so 0 SO 0 50 0 $0 0 S0 M C 4T/% 9.20 150 514560 150 slf 5w 150 114%0 1511 S16,W 2IID Sam 39 Total GeoaalS c 217 IV 461 218 224619 240 $21,888 744 SA372 296 $34111 TOTAL MONRILY RASE CFIAROP.S - WATER - ODU-SBRASTIAN HIGIRANDS 40 Ellin$[hvtn 4254 34096 4295 34012 4332 34968 4371 32,99 1,410 348" 41 Bou Fac0i6n Chorea 4437 158,&5 4475 162,&0 1,514 167,1" 1,555 171,617 4663 184442 TOTAL MONTSO.Y BASE CHARGES - n WATER - ODU -SEBASTIAN HIGHLANDS $184741 $19188 5199.114 5214.$21 $2152HL ^A MONTSRY PLOW CHARGES- ODU SEBASTIAN HIOMB S Rnideatial 43 F94,B (D-1000) 45.56% SL75 35,581 562,272 34498 S638M 37,MD 364454 A296 $0,018 19,180 Slik63 M Saod Eak (;001- 7,000) 6321% $115 26,735 554480 24422 $5495/ 23,101 SA417 MM $641161 29,437 $63,289 45 T dBlock I. 7,000) 14.74% 5255 11,513 529.35/ 14808 534111 12,101 114851 12,390 334591 12676 S37,3N " FouW Eak (ecce ow 14000) 5"% 34.M 4,263 592683 4,374 $24214 4.492 124719 4589 122259 4,015 12273 47 Taal Ra&.&l AIN $164]92 84110 5174153 87,0% $174466 84056 S1B2T51 63,99/ $186.951 Oscal Smicc " F'9R Slat (0-4000) 33.37% S1.75 4159 $14278 4459 $14814 4760 514329 9,060 S1495 9.360 f143BD 49 S WR9 (409-7,000) 3635% $115 4888 $19.108 9.215 $19,812 9,542 f24sls 9.869 $24218 IV% t2L= 50 Th'vd ®abloom 7,OOp) 8128% 5255 7,403 $1487.9 7,676 $19,514 7,987 34269 8,221 Mw 8,494 524659 4eaa 51 Fovth Mc I..o 13,000) 000% SLM 0 so 0 $0 0 $0 0 3o 0 N 52 Taal Gc9cal Smticc 24,130 $5220 25.350 554,189 24250 $54113 27,150 $AM7 2405D 259,961 TOTAL MONTHLY PLOW CHARGES - 53 WATER- ODU SEBASTIAN HIGHLANDS 102551 5222058 IOSd68 5na342 108)& 52)4.59 111.206 1240768 114147 2746912 ,� N TOTAL WATER RATE REVENUE- ODU SEBAti T1AN HIGHLANDS 34149.E S42L2H 548873 145189 3161187 TOTAL WATER RATE REVENUE - TOTAL SYSTEM 55 Billiot Chutta 4469 535,256 4533 236.792 1,611 $3469 1,687 244488 470 (42312 % Bne Failidn (2utn 1,656 182BM 4719 1854718 4797 194389 1,875 206,945 4001 224&5 " Voloae Chvica 111,810 242609 115,702 254(178 121LIM 260.SW 124,450 269,918 12472E 219,160 a� 58 TGTALWATERRATE REVENUE-TOTALSY5713M 5460688 $471.590 1497.01 $517.351 t52121 RCC/S-03/RevMod4.Wk3 02 -Nov -93 Table 9 City of Sebutaie, Plwida Waatcrater System Dear I f "ad,, Rat. R rasa Line Na Macedon DesmlPdo. Pic P.dsfiot Rale 1994 Bllli.t Octmmimots Revenue 1995 Billing Octcmi.ants Revenue 1996 MMng Detcmimm Recn.e 199'/ 911int Dewinican9 R..o L998 Mlling NI-ro.o Rc MO WHLY FLOW CHARGES - CITYGP SEBASTIAN CITY OF sl! A IAN Reid -tial MOWHLYHASP CHARGES 20 Feat Block (0-10.000) IM" $135 5,]63 517%6 5,463 S19M6 490] $AIM 7,N1 ReideM'ml5 8,6$6 $29,01 21 Socond Block (cess ow 14000) a" taro 0 SO 0 $0 0 t0 ME, Charke IM" S200 213 53,112 218 A712 2N $4648 314 51,06 351 34424 2 Bax Focili6e Charge lam Slim 213 $3/,506 238 3AS% 2N $14,8]4 314 550,868 351 554862 2 Total Rc idendal SAEt 213 SI% 8 218 $62,268 2T1 SS1,STL 311 554404 351 365,786 General Saaic< 23 Fkat Mock(0-10;M) lam $135 3N 3 911iot Cbarge lam no) 2 548 2 548 2 SIB 2 W 2 148 0 Bax Fxilide Coates 0 0 0 SO 0 SO 0 SO 25 Total GcnmalSmxe 3 w 5ero% $1150. 1 3162 1 $162 1 $IQ 1 1162 1 5162 4 1" a" 1130 0 w 0 SO 0 30 0 $0 0 50 mrm s Ila' 50.0096 1130 5 Salo 5 3a10 5 Seto 5 500 5 sato 6 r am 1150 0 SO 0 SO 0 SO 0 $0 0 SO 7 r am 1150 0 So 0 So 0 $0 0 SO 0 SO 8 Y am 1150 0 0 0 SO 0 SO 0 $0 0 SO 9 6^ am 1150 0 SO 0 30 0 $0 a 50 0 SO 10 Total Ocoval Smicc 6 SI,aN 6 AM 6 $LOttI 6 $1,020 6 $I= 158, Lift Slade. Costomm 3IS M 19.165 S6L2B 11 Billing Cbarte 100.0096 1200 12 3528 22 5528 r2 S528 II 5338 22 2578 nae 12 Base Farilides Charts (ILud o. ERU,) 1011m slim 10 $2'646 10 529,616 10 3N,646 10 $2+}696 163 $29,616 13 Total Lift Sudo. Cmtomm 181 3341]4 10 S474 10 $34 74 10 $30, 74 10 $30.174 C3.v I Cletomm -U.coe ted 14 Billing t2arge lam Sero 92 522011 91 A20t 92 $21238 92 522ro 92 57.208 IS Sae Facilide Cherge(Bucdon ERUa) 100.0096 slim 6f SI04378 669 5108,378 669 $1008,3]8 669 $104378 669 $10$378 16 Toml Class l Uoconn W Coate. 669 5114586 6/A 5110.586 669 3114596 669 5114586 669 5114566 TOTAL MONTHLY RASE CH GES WA WATER -CITY OF SEBASTIAN 17 Mlli.t@ to 329 17,896 351 A4 J93 K432 430 514320 410 $ILMS IB Rax Facilide Charge 1,071 713,502 4096 177,552 L135 18),870 41'2 189,BM 42W 595,858 allIla TOTAL MONTTa.Y BASE C RARGES 19 WASTEWATER-CTITOPMEWTIAN ISL398 184048 191302 2410.10 2%1.066 A MO WHLY FLOW CHARGES - CITYGP SEBASTIAN Reid -tial 20 Feat Block (0-10.000) IM" $135 5,]63 517%6 5,463 S19M6 490] $AIM 7,N1 37$5100 8,6$6 $29,01 21 Socond Block (cess ow 14000) a" taro 0 SO 0 $0 0 t0 0 So 0 to 2L Total Reideo0al 5,361 517,966 S.W 319.9]6 490 SAEt 7,NI 324100 8,6b6 $29,01 Gcocal Service 23 Fkat Mock(0-10;M) lam $135 3N SLM 3W $4210 3w $16M 3w A270 377 $kM mae W Sceexl Block (a... 10,000) am $7.80 0 30 0 0 0 SO 0 SO 0 SO 25 Total GcnmalSmxe 3N SIM 3W 14M 3W SLM 3N SLM 3W SLM LiB Statio. Cuatomm _ 26 FirM Mack (0 - 10.000) lam $135 10,120 531902 10,120 331902 10.120 531902 10.12(1 SiJ,902 1412] $33,912 21 Smoed Mak (earesaw 10,000) aro% $7.80 0 50 0 $0 0 50 0 SO 0 SO 28 Total Lift Station L toners 14120 511,902 10.120 $11902 10.120 533,902 14121 S 3 106 M $31902 N TOTAL MOWHLY FLOW CHARGES WASIEWATIM - CITY OF IWTIAN 15,862 331D8 14162 551143 1].106 158, 18290 3IS M 19.165 S6L2B M TOTAL WA WATER RATE REWNUE - CITY OP SEBASTIAN sm5J6 MOD $251.612 5261.156 STI1.7lfl um1 RCC/S-03/RevMod4.Wk3 02 -Nov -93 m. 1991 Table 9 City of Scbasuln, Ma d. ww.w Sptcm Doelonmcot of Uxtioe Ram R..cuua N.1 MONTHLYCLOWC GES RaidcmW 1991 19% 1946 1997 1996 " Linc Xan NW4ne E d' Billlof 34.834 %Ili, XB" aui.t XM Win 511iot S.cod Rat (arrow I0.13M) a" saw Nw D iption P Row Dcwmim Rm c Dctamimom Rm a Dvamimm Rn c Demcmlmm Rw we Ocvmimoo Reumc mm X"S 3114731 X851 $116,X XS" 2114]91 XM $HOTS 0.1 Sawa ODU SEBASTIAN HIGHLANDS SYSTEM N R' Wab to - IRM) IMON6 $135 1666 Ant 4666 A%] MONf)RY& CHARGES Ant 4666 14"1 4666 34581 M Sand Blob (apessow 1a(W) 0.00E 27.60 0 M 0 SO 0 Raidewml 0 SO 0 SO 51 Twl Orval Saye 4666 34%1 4606 35,511 4606 M 31 Billiot Cbuta 10000% 5200 SN f14s56 567 $A&S M $13,W m 113,752 576 $MM )2 Rau Fvilidm Chute 10000% 11150 561 91.366 567 91.851 SN 97,310 SA 9;876 $76 93,312 33 ToW Re denU t� SN 3100.901 567 SI64"2 570 3104081 575 3104578 576 3107,136 Gcmal S c TOTAL WASIEWAMR MTB REVENUE - H Mint CHrta In" 5200 / 3% / 3% / S% / $% 1 2% Rau F.ilid. (3wtm TOTAL. WASIEWAMR RATE REVENUE - TOTAL SWLEM 35 Yr nm $1150 3 111116 S 5186 3 S"6 3 5186 3 5166 M r am 13.511 0 f0 0 M 0 50 0 % 0 so 37 II? am 1130 0 b 0 M 0 W 0 M 0 W M r am I131]` 0 M 0 M 0 b 0 So 0 $0 W r am 1150 16 SL592 16 $4392 16 54592 16 54592 16 3;592 0.0 r 60098 1150 0 SO 0 f0 0 W 0 SO 0 $0 al a 60098 1150 0 SO 0 t0 0 10 0 W 0 W 12 Toml 0.4 Saws. 19 33,171 N A71 19 53.171 N $3,171 N $4131 TOTAL MONTHI.Y BA58( GFS- m.e WASTEWATER-ODU SEBA MHIOHJANDS 13 Billi't M N B.0 F.ili6 CLvta TOTAL MONRR.YB C GES - N.1 IS WASTEWATER-GDUSEBAS MHIOHLANDS 568 14632 M 5O 91.116 366 blare 11701 S7/ KM M lo86M A776 A7 93,116 592 109.1" 13,816 SBO 13.910 95,901 995 94390 109752 110.110 M RCC/S-03/RevMod4.Wk3 02—Nov-93 MONTHLYCLOWC GES RaidcmW " Pict Oat (0 -Lam) IM" $vs Xan $114697 XNS $114751 34.834 $114761 XB" $116,Wl XM SHOO 17 S.cod Rat (arrow I0.13M) a" saw 0 t0 0 $o 0 W 0 SO 0 so N ToW Revdcndal ADS 3114697 X"S 3114731 X851 $116,X XS" 2114]91 XM $HOTS 0.1 Sawa N R' Wab to - IRM) IMON6 $135 1666 Ant 4666 A%] 5,666 Ant 4666 14"1 4666 34581 M Sand Blob (apessow 1a(W) 0.00E 27.60 0 M 0 SO 0 so 0 SO 0 SO 51 Twl Orval Saye 4666 34%1 4606 35,511 4606 S4N1 4666 f4"1 4666 "I TOTALMONIT YROWCHARGES 52 WA41EWA7ER-ODU MB/ MHWHI NDdi M501 fITLZ7B MSII 1128312 M520 SIgL MSN lila t MSM 51223% t� TOTAL WASIEWAMR MTB REVENUE - 53 O DU SEBASTIAN HIG HANDS 5730.356 $230,9N MOM SMI21 SD2A5 TOTAL. WASIEWAMR RATE REVENUE - TOTAL SWLEM N 11111161 Chutn 897 21,526 975 VIM %] 24208 4007 7A,1" 4017 25,178 55 ll cPv.M6. Cbuta 4651 W7" 4662 2741" 4M 279,3116 1.7N 285,7" 4601 292,2" M Volum. mut. 52,163 175,616 52,973 1741" S3,926 18%632 54819 183,6" 55,]01 166.5% 8911 57 TOTAL WASTEWATER MTE REVENUE - TOTAL SYSTEM SIN.893 NTLI" N63.IN 3/91560 150%971 M RCC/S-03/RevMod4.Wk3 02—Nov-93 Table 10 Page 1 of 2 City of Sebastian, Florida " Wastewater System Determination of intimated Indian River County Bulk Wastewater Costs to the City of Sebastian srn rcc\copeland\sebastin\6ccosts.wk3 03—Nov-9 Use For the Fiscal Years Ending September 30 No. Description 1994 1995 1996 1997 1998 Park Place/Pain lake Charges for Service (Connected Class I Customenl Residential Customer Charges for Service r•.. 1 Number of Accounts Billed per Month 188 N/A N/A N/A NIA 2 Number ofERUs Billed per Month 188 N/A N/A N/A NIA Estimated Wastewater Revenue Gallons 3 Billed (Assumed to be 100% of Water Usage) 5,736,471 N/A N/A NIA N/A Bulk Wastewater ERU Rates Charged to City 4 Billing Charge per Account $2.00 N/A N/A N/A NIA 5 Base Facilities Charge per ERU per Mouth 11.97 N/A N/A NIA N/A Volume Charges per 1,000 Gallons .m 6 First Block (0 — 10,000 GaOoos per ERU) $3.19 N/A NIA NIA NIA 7 Second Block (Over 10,000 Gallons per ERU) $7.64 N/A N/A NIA NIA Estimated Annual Resideutul Park Place and Palm La he Charges for Service 8 Billing Charges S4,512 N/A N/A N/A NIA 9 Base Facilities Charges 27,004 NIA N/A NIA N/A 10 Volume Charges (Assuming All Usage in First Block) 18299 NIA NIA NIA N/A 11 Estimated Annual Residential Charges for Service $49,816 NIA N/A NIA N/A Commercial Customer Charges for Service 12 Number of Accounts Billed per Month 2 NIA NIA N/A N/A 13 Estimated Number of ERUs Billed per Month 6 NIA NIA N/A N/A Estimated Wastewater Revenue Gallons 14 Billed (Assumed to be 100% of Water Usage) 445,882 N/A N/A N/A N/A Bulls Wastewater ERU Rates Charged to City ' 15 Billing Charge per Account $2.00 NIA NIA N/A N/A 16 Base Facilities Charge per ERU per Month 11.97 N/A N/A N/A N/A Volume Charges per 1,000 Gallons 17 Pint Block (0 — 10,000 Gallons per ERU) $3.19 N/A N/A NIA N/A 18 Second Block (Over 10,000 Gallo= per ERU) $7.64 N/A N/A N/A NIA Estimated Annual Commercial Park Place and Palm lake Charges for Service 19 Billing Charges S48 N/A N/A N/A N/A 20 Base Facilities Charges 862 N/A N/A N/A N/A rm 21 Volume Charges (Assuming All Usage in First Block) 1,422 NIA NIA N/A N/A 22 Estimated Annul Commercial Charges for Service $2932 N/A NIA N/A N/A 23 Total Estimated Park Place/Palm lake Charges for Service 252,148 N/A NIA NIA NIA 24 Estimated Park Place/Palm fake Charges -1994 City Budget 548,450 25 Estimated 1994 City Budget Adjustment Required 53.698 rcc\copeland\sebastin\6ccosts.wk3 03—Nov-9 — — Line No. Description Table 10 City of Sebastian, Florida Wastewater System Determination of Estimated Indian River County Bulk Wastewater Coats to the City of Sebsslia■ Page 2 of 2 On — OR rcc\copelandlsebastin)irccosts.wk3 03—Nov-9 ERU Charges for Service (Not Connected Class I Customers) 26 Number of Accounts Billed per Month 92 92 92 92 92 — 27 Number of ERUs Billed per Month 669 669 669 669 669 Bulk Wastewater ERU Rates Charged to City 28 Billing Charge per Account $2.00 52.07 52.15 $122 $230 29 Base Facilities Charge per ERU per Month 11.97 12.40 12.85 1331 13.79 Ps, Estimated Annual ERU Charges for Service 30 Billing Charges $2,208 52287 $1}70 $2,455 $2,$44 31 Base Facilities Charges 96,095 99,555 103,139 106,852 110,698 32 Total Estimated Annual ERU Charges for Service 598203 5101.842 SlO5S08 5109307 5113242 33 Estimated ERU Charges -1994 City Budget 5112,700 34 Estimated 1994 City Budget Adjustment Required (714397) Irrt Lift Station Charges for Service (Connected Clam I Customem) sir 35 Number of Accounts Billed per Mouth 22 22 22 22 22 36 Number of ERUs Billed per Mouth 183 183 183 183 183 Estimated Wastewater Revenue Gallons .n 37 Billed(Amumed to be 100% of Water Usage) 11,906,437 11,906,437 11,906,437 11,906,437 11,906,437 Bulk Wastewater ERU Rates Charged to City 38 Billing Charge perAccounl $2.00 52.07 52.15 5222 $230 39 Base Facilities Charge per ERU per Mouth 11.97 12.40 12.85 1331 13.79 On Volume Charges per 1,000 Gallons 40 First Block (0 — 10,000 Gallons per ERU) 3.19 330 3.42 355 3.67 41 Second Block (Over 10,000 Gallons per ERU) 7.64 7.92 820 850 880 Estimated Annual Lift Station Charges for Service — 42 Billing Charges $528 5547 5567 5587 5608 43 Base Facilities Charges 26286 27,232 28,213 29,228 30281 44 Volume Charges (Assuming All Usage in First Block) 37,982 39 U9 40.765 42233 43,753 45 Estimated Annual Lift Station Charges for Service 564,796 567.128 569545 171.049 574.642 46 Estimated Lift Station Charges — 1994CityBudgct $52,700 47 Estimated 1994 City Budget Adjustment Required 512.096 am 48 Total Estimated IRC Bulk Waslewater Charges to City 5215247 5168970 5175.053 5181355 5187.884 On — OR rcc\copelandlsebastin)irccosts.wk3 03—Nov-9 I I I I I I 1 1 1 1 1 1 1 I 1 1 I I OUTPUT Table 11 City of Sebastian, Florida Water System Classification of Net Revenue Requirements for Combined System Allocation Factors Allocation Costs 1994 Line Net Revenue Billing Base Facility Consumption Billing Base Facility Consumption No. Description Requirements (1) Charge Charge Charges Charge Costs Costs OPERATING EXPENSES: Utility Administration 1 Personal Services — Existing $47,738 2331% 23.47% 53.22% $11,128 $11,204 $25,406 2 Personal Services — Additional 0 2331% 23.47% 5322% 0 0 0 3 Travel & Per Diem 2,311 23.31% 23.47% 5322% 539 542 1,230 4 Telephone 410 2331% 23.47% 5322% 96 96 218 5 Repair/Maintenance — Vehicles 455 2331% 23.47% 53.22% 106 107 242 6 Repair/Maint. — Office Equipment 569 2331% 23.47% 53.22% 133 134 303 7 Office Supplies 342 23.31% 23.47% 5322% 80 80 182 8 Tires (Only) 114 23.31% 23.47% 5322% 27 27 61 9 Gasoline & Oil 473 2331% 23.47% 53.22% 110 111 251 10 Books & Publications 426 23.31% 23.47% 53.22% 99 100 227 11 Dues & Memberships 256 23.31% 23.47% 5322% 60 60 136 12 Educational Costs 639 2331% 23.47% 5322% 149 150 340 13 Total Utility Administration Expenses 53,733 12,525 12,611 28,596 Watcr Treatment 14 Personal Services — Existing 27,408 0.00% 2928% 70.72% 0 8,025 19,383 15 Personal Services — Additional 0 0.00% 2928% 70.72% 0 0 0 16 Contractual Services — Engineering 2,838 0.00% 29.26% 70.72% 0 831 2,007 17 Other Contractual Services 2,500 0.00% 2928% 70.72% 0 732 1,768 18 Electricity 18,240 0.00% 0.00% 100.00% 0 0 18,240 19 Testing Services 1,417 0.00% 0.00% 100.00% 0 0 1,417 20 Chemicals 9,767 0.00% 0.00% 100.00% 0 0 9,767 21 Other Treatment Expenses 10,953 0.00% 29.28% 70.72% 0 3,207 7,746 22 Repair/Maint. — Water Treatment 11,736 0.00% 29.28% 70.72% 0 3,436 8,300 23 Property Insurance 1,042 0.00% 100.00% 0.00% 0 1,042 0 24 Total Water Treatment Expenses 85,899 0 17,273 68,626 CCT/S—O21WCbss.Wk3 Pagel 03—Nov-93 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 OUTPUT Table 11 City of Sebastian, Florida Water System Classification of Net Revenue Requirements for Combined System Allocation Factors Allocation Costs 1994 Line Net Revenue Billing Base Facility Consumption Billing Base Facility Consumption No. Description Requirements (1) Charge Charge Charges Charge Costs Costs Collection/Distribution 25 Personal Services - Existing 25,917 0.00% 31.99% 68.01% 0 8,291 17,626 26 Personal Services - Additional 0 0.00% 31.99% 68.01% 0 0 0 27 Contractual Services - Engineering 7,851 0.00% 31.99% 68.01% 0 2,511 5,339 28 Repair/Maint. - Water System 1,195 0.00% 31.99% 68.01% 0 382 813 29 Repair/Maint. - Other 3,861 0.00% 31.99% 68.01% 0 1,235 2,626 30 Inventory of Supplies 2,372 0.00% 31.99% 68.01% 0 759 1,613 31 Operating Supplies 1,741 0.00% 31.99% 68.01% 0 557 1,184 32 Small Tools 1,094 0.00% 31.99% 68.01% 0 350 744 33 Uniforms & Shoes 110 0.00% 31.99% 68.01% 0 35 75 34 Books & Publications 139 0.00% 31.99% 68.01% 0 45 95 35 Dues & Memberships 83 0.000/0 31.99% 68.01% 0 27 57 36 Educational Cost 208 0.00% 31.99% 68.01% 0 66 141 37 Property Insurance 2,049 0.00% 100.00% 0.00% 0 2,049 0 38 Total Collection/Distribution Expenses 46,619 0 16,307 30,312 Customer Service 39 Personal Services - Existing 16,207 100.00% 0.00% 0.00% 16,207 0 0 40 Personal Services - Additional 0 100.00% 0.00% 0.00% 0 0 0 41 Postage 724 100.00% 0.00% 0.00% 724 0 0 42 Repair/Maint. - Computers 103 100.00% 0.00% 0.00% 103 0 0 43 Printing & Binding 1,190 100.00% 0.00% 0.00% 1,190 0 0 44 Legal Ads 52 100.00% 0.00% 0.00% 52 0 0 45 Other Customer Accounting Expenses 3,203 100.00% 0.00% 0.00% 3,203 0 0 46 Uncollectable Accounts 1,735 8.48% 48.44% 43.08% 147 840 747 47 Total Customer Service Expenses 23,214 21,626 840 747 CCT/S - 02/WC lass. W k3 Page2 03 -Nov -93 I 1 I 1 I 1 1 1 I I 1 I 1 1 I 1 I OUTPUT Table 11 City of Sebastian, Florida Water System Classification of Net Revenue Requirements for Combined System Allocation Factors Allocation Costs 1994 Line Net Revenue Billing Base Facility Consumption Billing Base Facility Consumption No. Description Requirements (1) Charge Charge Charges Charge Costs Costs Non—Departmental 48 Other General Expenses 115 100.00% 0.00% 0.00% 115 0 0 49 Contingency Allowance 7,093 17.20% 22.37% 60.43% 1,220 1,586 4,286 50 Administrative Allocation 26,841 23.31% 23.47% 53.22% 6,257 6,300 14,285 51 Total Non—Departmental Expenses 7,592 7,886 18,571 34,048 52 Total Operating Expenses 243,513 41,743 54,917 146,853 OTHER REVENUE REQUIREMENTS 53 Debt Service — Series 1993 Bonds 130,315 0.00% 100.00% 0.00% 0 130,315 0 54 Transfer to Renewal and Replacement Fund 19,195 0.00% 2928% 70.72% 0 5,620 13,575 55 Total Capital Outlay Funded from Operating Revenues 5,500 0.00% 2928% 70.72% 0 1,610 3,890 56 Transfer to General Fund 0 8.48% 48.44% 43.08% 0 0 0 57 Transfer to Rate Stabilization 2,487 8.48% 48.44% 43.08% 211 1,205 1,071 58 Total Other Revenue Requirements 211 138,750 18,536 157,497 59 Total Gross Revenue Requirements 401,010 41,954 193,667 165,389 I= Income and Funds From Other Sources 60 Other Operating Income 9,383 100.00% 0.00% 0.00% 9,383 0 0 61 Interest Income 7,722 0.00% 100.00% 0.00% 0 7,722 0 62 Transfer From Rate Stabilization 0 8.48% 48.44% 43.08% 0 0 0 63 Total Net Revenue Requirements From Rates5383.905 532.571 5185.946 5165,369 (1) Amounts shown reflect 10 months of operation by the City of Sebastian consistent with the anticipated Debt Service Repayment schedule. CCT/S-02/WCbss.Wk3 Page3 03—Nov-93 I I 1 1 1 1 1 1 I 1 I 1 1 1 I 1 1 1 I OUTPUTSEMON Table 12 City of Sebastian, Florida Wastewater System Classification of Net Revenue Requirements for Combined System CCT/S-02/SC1ass.Wk3 Pagel 03—Nov-93 Allocation Factors Allocated Costs 1994 Line Net Revenue Billing Base Facility Consumption Billing Base Facility Consumption No. Description Requirements Charge Charge Charges Charge Costs Costs OPERATING EXPENSES: Utility Administration 1 Personal Services — Existing $22,161 30.65% 31.67% 37.68% $6,792 $7,018 $8,350 2 Personal Services—Additional 0 30.65% 31.67% 37.68% 0 0 0 3 Travel & Per Diem 1,073 30.65% 31.67% 37.68% 329 340 404 4 Telephone 190 30.65% 31.67% 37.68% 58 60 72 5 Repair/Maintenance — Vehicles 212 30.65% 31.67% 37.68% 65 67 80 6 Repair/Maint. — Office Equipment 264 30.65% 31.67% 37.68% 81 84 100 7 Office Supplies 158 30.65% 31.67% 37.68% 49 50 60 8 Tires (Only) 53 30.65% 31.67% 37.68% 16 17 20 9 Gasoline & Oil 219 30.65% 31.67% 37.68% 67 69 83 10 Books&Publications 198 30.65% 31.67% 37.68% 61 63 74 11 Dues & Memberships 118 30.65% 31.67% 37.68% 36 37 45 12 Educational Costs 297 30.65% 31.67% 37.68% 91 94 112 13 Total Utility Administration Expenses 24,943 7,645 7,899 9,398 Wastewater Treatment 14 Personal Services — Existing 9,138 0.00% 43.01% 56.99% 0 3,930 5,208 15 Personal Services — Additional 0 0.00% 43.01% 56.99% 0 0 0 16 Electricity 21,978 0.00% 0.00% 100.00% 0 0 21,978 17 Contractual Services — Engineering 1,262 0.00% 43.01% 56.99% 0 543 719 18 Chemicals 2,443 0.00% 0.00% 100.00% 0 0 2,443 19 Other Treatment Expenses 6,990 0.00% 43.01% 56.99% 0 3,006 3,984 20 Repair/Maint. — Wastewater Treatment 7,228 0.00% 43.01% 56.99% 0 3,109 4,119 21 Property insurance 665 0.00% 100.00% 0.00% 0 665 0 22 Disbursements — Lift Stations 53,997 0.82% 40.56% 58.62% 443 21,901 31,653 23 Disbursements — Park Place/Palm Lake Club 43,457 8.74% 53.44% 37.82% 3,798 23,223 16,435 24 Disbursements — ERU Capacity Charges 81,919 2.25% 83.67% 14.08% 1,843 68,542 11,534 25 Other Operating Expenses 0 0.00% 43.01% 56.99% 0 0 0 26 Total Wastewater Treatment Expenses 229,076 6,084 124,919 98,072 CCT/S-02/SC1ass.Wk3 Pagel 03—Nov-93 I I 1 I I 1 1 1 1 1 1 I 1 1 1 1 I 1 I OUTPUT SECTION Table 12 City of Sebastian, Florida Wastewater System Classification of Net Revenue Requirements for. Combined System CCT/S-02/SC1ass.Wk3 Page2 03 -Nov -93 Allocation Factors Allocated Costs 1994 Line Net Revenue Billing Base Facility Consumption Billing Base Facility Consumption No. Description Requirements Charge Charge Charges Charge Costs Costs Collection/Distribution 27 Personal Services - Existing 13,244 0.00% 4751% 52.49% 0 6,292 6,952 28 Personal Services - Additional 0 0.00% 47.51% 52.49% 0 0 0 29 Contractual Services - Engineering 4,013 0.00% 4751% 52.49% 0 1,906 2,106 30 Repair/Maint. - Water System 611 0.0070 47.51% 52.49% 0 290 321 31 Repair/Maint. - Other 1,973 0.00% 47.51% 52.49% 0 937 1,035 32 Inventory of Supplies 1,212 0.00% 47.51% 52.49% 0 576 636 33 Operating Supplies 889 0.00% 4751% 52.49% 0 422 467 34 Small Tools 559 0.00% 47.51% 52.49% 0 266 294 35 Uniforms & Shoes 57 0.00% 47.51% 52.49% 0 27 30 36 Books & Publications 71 0.00% 47.51% 52.49% 0 34 37 37 Dues & Memberships 43 0.00% 4751% 52.49% 0 20 22 38 Educational Costs 107 0.00% 4751% 52.49% 0 51 56 39 Property Insurance 1,048 0.00% 100.00% 0.00% 0 1,048 0 40 Total Collection/Distribution Expenses 23,824 0 11,869 11,955 Lift Station 41 Contractual Services - Engineering 705 0.00% 43.01% 56.99% 0 303 402 42 Other Contractual Services 1,167 0.00% 43.01% 56.99% 0 502 665 43 Electricity 3,978 0.00% 43.01% 56.99% 0 1,711 2,267 44 Repair/Maint. - lift Stations 2,726 0.00% 43.01% 56.99% 0 1,172 1,553 45 Operating Supplies 287 0.00% 43.01% 56.99% 0 123 163 46 Small Tools 180 0.00% 43.01% 56.99% 0 77 103 47 Property Insurance 27 0.00% 100.00% 0.00% 0 27 0 48 Total Lift Station Expenses 9,069 0 3,916 5,153 CCT/S-02/SC1ass.Wk3 Page2 03 -Nov -93 Table 12 City of Sebastian, Florida Wastewater System Classification of Net Revenue Requirements for Combined System Allocation Factors Allocated Costs 1994 OUTPUT SECTION Line Net Revenue Billing Base Facility Consumption Billing Base Facility Consumption No. Description Requirements Table 12 City of Sebastian, Florida Wastewater System Classification of Net Revenue Requirements for Combined System CCT/S-02/SCIass.Wk3 Page3 03—Nov-93 Allocation Factors Allocated Costs 1994 Line Net Revenue Billing Base Facility Consumption Billing Base Facility Consumption No. Description Requirements Charge Charge Charges Charge Costs Costs Customer Service 49 Personal Services — Existing 9,894 100.00% 0.00% 0.00% 9,894 0 0 50 Personal Services — Additional 0 100.00% 0.00% 0.00% 0 0 0 51 Postage 443 100.00% 0.00% 0.00% 443 0 0 52 Repair/Maint. — Computers 63 100.00% 0.00% 0.00% 63 0 0 53 Printing & Binding 727 100.00% 0.00% 0.00% 727 0 0 54 Legal Ads 32 100.00% 0.00% 0.00% 32 0 0 55 Other Customer Accounting Expenses 1,956 100.00% 0.00% 0.00% 1,956 0 0 56 Uncollectable Accounts 1,773 8.64% 55.41% 35.95% 153 983 638 57 Total Customer Service Expenses 14,888 13,267 983 638 Non—Departmental 58 Other General Expenses 115 100.00% 0.00% 0.00% 115 0 0 59 Contingency Allowance 9,880 10.80% 48.02% 41.19% 1,067 4,744 4,069 60 Administrative Allocation 27,428 30.65% 31.67% 37.68% 8,407 8,686 10,335 61 Total Non—Departmental Expenses 37,423 9,588 13,430 14,404 62 Total Operating Expenses 339,222 36,584 163,016 139,621 CCT/S-02/SCIass.Wk3 Page3 03—Nov-93 I 1 1 1 1 ) 1 1 1 1 1 1 1 1 1 1 1 1 OUTPUTSECfION Line Net Revenue Billing Base Facility Consumption Billing Base Facility Consumption No. Description Requirements Charge Table 12 City of Sebastian, Florida Wastewater System Classification of Net Revenue Requirements for Combined System CCT/S-02/SC1ass.Wk3 Page4 03—Nov-93 Allocation Factors Allocated Costs 1994 Line Net Revenue Billing Base Facility Consumption Billing Base Facility Consumption No. Description Requirements Charge Charge Charges Charge Costs Costs OTHER REVENUE REQUIREMENTS 63 Debt Service — Series 1993 Bonds 66,002 0.00% 100.00% 0.00% 0 66,002 0 64 Transfer to Renewal and Replacement Fund 19,371 0.00% 43.01% 56.99% 0 8,331 11,039 65 Total Capital Outlay Funded from Operating Revenues 2,833 0.00% 43.01% 56.99% 0 1,219 1,615 66 Transfer to General Fund 0 8.64% 55.41% 35.95% 0 0 0 67 Transfer to Rate Stabilization 0 8.64% 55.41% 35.95% 0 0 0 68 Total Other Revenue Requirements 0 75,552 12,654 88,206 69 Total Gross Revenue Requirements 427,428 36,584 238,566 152,275 Less Income and Funds From Other Sources: 70 Other Operating Income 0 100.00% 0.00% 0.00% 0 0 0 71 Interest Income 3,912 0.00% 100.00% 0.00% 0 3,912 0 72 Transfer From Rate Stabilization 2,487 8.64% 55.41% 35.95% 215 1,378 894 73 Transfer From General Fund 33,619 8.64% 55.41% 35.95% 2,904 18,627 12,088 73 Total Net Revenue Requirements From Rates $33.466 5214.651 5139.293 $387.410 Amounts shown retlect 10 months of operation by the City of Sebastian consistent with the anticipated Debt Service Repayment schedule. (1) CCT/S-02/SC1ass.Wk3 Page4 03—Nov-93 1 1 1 1 1 1 ! ! 1 1 1 1 1 1 ! 1 1 1 1 Table 13 City of Sebastian, Florida Comparison of Existing and Proposed Water Rate Structures For a 5/8" Residential Customer Line Existing Existing Proposed Rate Structures No. Description City Rates GDU Rates Alternative 1 Alternative 2 1 Monthly Billing Charges - Per Account $2.00 N/A $2.00 $2.25 Monthly Base Facilities Charges 2 Where Lines Are Available $9.20 per ERU $13.05 $9.20 per ERU $11.25 per ERU 3 Where Lines Are Not Available 4.60 per ERU 13.05 4.60 per ERU 5.65 per ERU Volume Charges - Per 1,000 Gallons 4 0 - 3,000 Gallons $1.75 $1.24 $1.75 $1.51 5 3,001 - 7,000 Gallons 2.15 1.24 2.15 1.85 6 7,001 - 10,000 Gallons 2.55 1.24 2.55 2.20 7 10,001 - 13,000 Gallons 2.55 1.55 2.55 2.20 8 13,001 Gallons - Above 4.85 1.55 4.85 4.20 rcc\copeland\sebastin\exstvspr.wk3 03 -Nov -93 I 1 1 1 1 1 1 I 1 1 1 1 1 I I 1 1 1 1 Table 14 City of Sebastian, Florida Comparison of Existing and Proposed Wastewater Rate Structures For a 5/8" Residential Customer Line Existing Existing Proposed Rate Structures No. Description City Rates GDU Rates Alternative 1 Alternative 2 1 Monthly Billing Charges — Per Account $2.00 N/A $2.00 $3.75 Monthly Base Facilities Charges 2 Where Lines Are Available $13.50 per ERU $15.12 $13.50 per ERU $13.00 per ERU 3 Where Lines Are Not Available 6.75 per ERU 15.12 6.75 per ERU 6.50 per ERU Volume Charges — Per 1,000 Gallons 4 0 — 10,000 Gallons $3.35 (1) $1.07 $3.35 (1) $2.75 (3) 5 10,001 — 12,000 Gallons 0.00 1.07 (2) 0.00 0.00 6 12,001 Gallons — Above 0.00 0.00 0.00 0.00 (1) It should be noted that the wastewater volume charge per 1,000 gallons for the existing City rates are based on 85% of billed water usage. In addition, both the existing City rates and the proposed rates have a maximum residential wastewater billing threshold of 10,000 gallons per month. (2) The existing GDU rates have a maximum residential wastewater billing threshold of 12,000 gallons per month. (3) It should be noted that the wastewater volume charge per 1,000 gallons for the proposed Alternative 2 City rates are based on 100% of billed water usage. Should the City decide to maintain a wastewater volume billed ratio of 85% of water billed, a volume charge of $3.20 per 1,000 gallons billed would be required. In addition, both the existing City rates and the proposed rates have a maximum residential wastewater billing threshold of 10,000 gallons per month. roc\copeland\sebastin\exstvspr.wk3 03—Nov-93 I 1 1 1 1 I 1 1 1 1 1 1 I 1 1 1 1 Table 15 City of Sebastian, Florida Water System 11!03!93 01:15 PM Comparison of Typical Monthly Bills for Water Service with Other Utilities Proposed Rates 4 City of Sebastian - Alternative 1 (Combined System) 5 City of Sebastian - Altemative 2 (Combined System) Other Florida Utilities 6 Brevard County (4) ..................................................... 7 Charlotte County (3) ................................................... 8 City of cocoa (6) (11)(•) ............................................ 9 City of Cocoa Beach (6) If 1) ..................................... 10 City of Corel Springs (10) (11) ................................... 11 City of Daytona Beech(8)........................................... 12 City of Edgewater (8) ................................................. 13 Fort Pierce Utifties Authority (4) (11) (•) .................... 14 City of Holly Hill (8) .................................................... 15 Indian River County (3) (11) ....................................... 16 City of Jupiter (4) ....................................................... 17 City of Lake Helen (9) ................................................. 18 City of Melbourne (3) (12) .......................................... 19 City of New Smyrna Beach(3).................................... 20 City of Ormond Beach (e) (h ..................................... 21 Palm Bay Utility Corporation (3) ................................. 22 City of Port Orange (8) (11) ........................................ 23 Sl. Lucie County (3) (•).............................................. 24 City of Sunrise (3) ........................................................ 25 City of Vero Beach (4) (11) (•)................................... 26 Cityof West Melbourne (3) (•).................................... 27 Other Florida Utilities' Average 1120 14.70 20.75 22.90 Charoes for Monthly Water Service (1) 50.05 74.30 13.50 1652 21.73 23.58 25.43 5/8' or 3/4• Meter (2) 47.03 68.03 822 822 Une 13.05 0 2,000 5,000 6,000 7,000 10,000 15,000 20,000 No. 31.89 Gallons Gallons Gallons Gallons Gallons Gallons Gallons Gallons 11.48 Present Rates 19.10 24.05 6.56 8.80 12.16 1328 14.40 1 City of Sebastian (3) (11) ........................................... S11.20 $14.70 $20.75 522.90 $25.05 $32.70 $50.05 $74.30 2 GDU - Sebastian Highlands (Existing) (3) (11) ........ 13.05 15.53 19.25 20.49 21.73 25.45 3320 40.95 3 GDU - Sebastian Highlands (Proposed) (3) (11) ..... 16.52 22.92 32.52 35.72 38.92 49.58 6823 86.88 Proposed Rates 4 City of Sebastian - Alternative 1 (Combined System) 5 City of Sebastian - Altemative 2 (Combined System) Other Florida Utilities 6 Brevard County (4) ..................................................... 7 Charlotte County (3) ................................................... 8 City of cocoa (6) (11)(•) ............................................ 9 City of Cocoa Beach (6) If 1) ..................................... 10 City of Corel Springs (10) (11) ................................... 11 City of Daytona Beech(8)........................................... 12 City of Edgewater (8) ................................................. 13 Fort Pierce Utifties Authority (4) (11) (•) .................... 14 City of Holly Hill (8) .................................................... 15 Indian River County (3) (11) ....................................... 16 City of Jupiter (4) ....................................................... 17 City of Lake Helen (9) ................................................. 18 City of Melbourne (3) (12) .......................................... 19 City of New Smyrna Beach(3).................................... 20 City of Ormond Beach (e) (h ..................................... 21 Palm Bay Utility Corporation (3) ................................. 22 City of Port Orange (8) (11) ........................................ 23 Sl. Lucie County (3) (•).............................................. 24 City of Sunrise (3) ........................................................ 25 City of Vero Beach (4) (11) (•)................................... 26 Cityof West Melbourne (3) (•).................................... 27 Other Florida Utilities' Average 1120 14.70 20.75 22.90 25.05 32.70 50.05 74.30 13.50 1652 21.73 23.58 25.43 32.03 47.03 68.03 822 822 11.44 13.05 14.66 19.49 27.54 35.59 11.03 16.99 25.93 2891 31.89 40.83 55.73 70.63 525 7.03 9.70 1059 11.48 14.15 19.10 24.05 6.56 8.80 12.16 1328 14.40 17.76 23.91 30.06 13.59 15.45 1824 19.17 20.10 23.47 29.57 35.67 7.35 11.01 16.50 18.33 20.16 25.65 34.80 43.95 8.55 855 16.74 19.47 2220 30.39 44.04 57.69 9.20 920 12.12 1358 15.04 19.42 26.72 34.02 723 723 17.16 20.47 23.78 33.71 5026 66.81 11.20 14.70 20.75 2290 25.05 32.70 50.05 74.30 9.02 11.54 15.32 16.58 17.84 21.62 2792 3422 6.67 6.67 12.67 14.67 16.67 22.67 32.67 42.67 2.60 5.76 10.50 12.08 13.66 18.40 26.30 3420 14.39 16.60 1993 21.03 22.14 25.46 31.00 36.53 6.82 10.50 16.02 17.86 19.70 2522 34.42 43.62 6.75 1125 18.00 2025 22.50 2925 43.90 58.55 7.25 8.75 15.45 1795 20A5 27.95 40A5 52.95 4.67 9.41 16.52 18.89 2126 28.37 4022 52.07 5.80 8.06 11.45 12.58 13.71 17.10 22.75 28.40 9.30 9.30 12.50 14.10 15.70 20.50 28.50 36.50 8.50 14.14 22.60 25.42 2824 36.70 50.80 64.90 $8.09 $10.44 $15.80 $17.67 $19.55 $2528 $3527 $45.59 Footnotes on page 2 of 2. (•) Utility currently has a rate study in progress or anticipates a rate Increase in the near future. CCT/S-01/RTComp.Wk3 Table 15 City of Sebastian, Florida Water System 11/03/93 01:15 PM Comparison of Typical Monthly Bills for Water Service with Other Utilities Footnotes (1) Unless otherwise noted, amounts shown reflect standard residential and commercial rates in effect during October 1993 and are exclusive of taxes or franchise fees, If any, and reflect rates charged for Inside the city service. All rates are as reported by the respective utility. This comparison is Intended to show comparable charges for similar service for comparison purposes only and is not Intended to be a complete listing of all rates and charges offered by each listed utility. (2) Reflects smallest water meter or service size available. (3) These utilities have w minimum water gallon usage reflected in their minimum bill. (4) This utility has a minimum water gallon usage of up to 3,000 gallons which Is reflected In the minimum bill. Any water usage metered In excess of the minimum quantity Is billed according to the utility's currently authorized rate. (5) This utility has a minimum water gallon usage of up to 5,000 gallons which is reflected In the minimum bill. Any water usage metered in excess of the minimum quantity Is billed according to the utility's currently authorized rate. (6) The rate for a 5/8 Inch meter size customer Includes an Inverted rate structure with the following characteristics: usage of 0 to 10,000 gallons per month — $.89 per 1,000 gallons usage of over 10,000 gallons per month — $.99 per 1,000 gallons (7) Water service for the City of Cocoa Beach is provided under a diterent rate schedule by the City of Cocoa. (8) This utility has a minimum water gallon usage of up to 2,000 gallons which is reflected In the minimum bill. Any water usage metered in excess of the minimum quantity Is billed according to the utility's currently authorized rate. (9) This utility has a minimum water gallon usage of up to 6,000 gallons which is reflected In the minimum bill. Any water usage metered in excess of the minimum quantity Is billed according to the utility's currently authorized rate. (10) The rate for a 5/8 Inch meter size customer Includes an Inverted rate structure with the following characteristics: usage of 0 to 11,000 gallons per month — $.75 per 1,000 gallons usage of over 11,000 gallons per month — $.98 per 1,000 gallons (11) These utilities implement an inverted rate structure. (12) This Utility charges an addition SBWA charge to Its customer In the amount of $.104 per thousand gallons. CCT/5-01/RTComp.Wk3 I 1 1 l 1 1 1 1 ( 1 1 1 1 1 1 1 Table 16 City of Sebastian, Florida Wastewater System 11/03/93 06:19 PM Comparison of Typical Monthly Bills for Wastewater Service with Other Utilities Proposed Rates 4 City of Sebastian - Alternative 1 (Combined System) 5 City of Sebastian - Alternative 2 (Combined System) Other Florida Utilities 6 Brevard County (4) ............................................. 7 Charlotte County (5) ........................................... Chartres for Monthly Wastewater Service (1) 9 City of Cocoa Beach (8) ........._ .... ... ............ ......... ... 10 City of Coral Springs (9) ......... .................. _...._....... 11 City of Daytona Beach (3) ..._ ..................................... 12 5/8" or 3/4" Meter (2) 13 Fort Pierce Utilities Authority (5) (•) ........................... 14 City of Holly Hill (6) ........_ ......................................... Line Indian River County (5) ............................................. 0 2,000 5,000 6,000 7,000 10,000 15,000 20,000 No. 20 Gallons Gallons Gallons Gallons Gallons Gallons Gallons Gallons 24 Present Rates 39.60 39.60 11.00 11.00 17.00 20.45 23.90 1 City of Sebastian (5) ........................................... $15.50 $21.20 $29.74 $32.59 535.43 $43.98 $43.98 $43.98 2 GDU - Sebastian Highlands (Existing) (4) ............... 15.12 17.26 20.47 21.54 22.61 25.82 27.96 27.96 3 GDU - Sebastian Highlands (Proposed) (13) ........... 22.00 30.74 43.85 48.22 52.59 56.96 56.96 56.96 Proposed Rates 4 City of Sebastian - Alternative 1 (Combined System) 5 City of Sebastian - Alternative 2 (Combined System) Other Florida Utilities 6 Brevard County (4) ............................................. 7 Charlotte County (5) ........................................... 8 City of Cocoa (4) (7 .......................................... 9 City of Cocoa Beach (8) ........._ .... ... ............ ......... ... 10 City of Coral Springs (9) ......... .................. _...._....... 11 City of Daytona Beach (3) ..._ ..................................... 12 City of Edgewater (6) ........ ....... ......................_....... 13 Fort Pierce Utilities Authority (5) (•) ........................... 14 City of Holly Hill (6) ........_ ......................................... 15 Indian River County (5) ............................................. 16 City of Melbourne (3) ....................................... .......... 17 City of New Smyrna Beach(3).................. ..... .......... 18 City of Ormond Beach (6) (')........................ _..... .... 19 Palm Bay Utility Corporation ... .......................... ........ 20 City of Port Orange (8) (•).................................... 21 St. Lucie County (12) (')........._ .... .... .................... . 22 City of Sunrise(3) ............................................. 23 City of Vero Beach (5) (B) (•)................................ 24 City of West Melbourne (11) (") ..._.......... ............... . 25 Other Florida Utilities' Average ........ 15.50 21.20 29.74 32.59 35.43 43.98 43.98 43.98 16.75 22.25 30.50 33.25 36.00 44.25 44.25 44.25 13.43 19.13 27.68 30.53 33.38 41.93 47.63 47.63 12.39 16.05 21.54 23.37 25.20 30.69 30.69 30.69 6.00 11.60 20.00 22.80 25.60 34.00 39.60 39.60 11.00 11.00 17.00 20.45 23.90 34.25 51.50 68.75 18.40 21.06 25.05 26.38 27.71 31,70 38.35 45.00 7.73 14.01 23.43 26.57 29.71 39.13 54.83 70.53 9.55 9.55 19.09 22.27 25.45 34.99 50.89 66.79 5.60 10.22 17.15 19.46 21.77 28.70 28.70 28.70 8.31 15.93 27.36 31.17 34.98 46.41 65.46 84.51 15.50 21.20 29.74 32.59 35.43 43.98 71.92 94.17 4.00 9.78 18.45 21.34 24.23 32.90 47.35 61.80 15.40 18.38 22.85 24.34 25.83 30.30 37.75 45.20 9.55 9.55 17.29 19.87 22.45 30.19 43.09 55.99 10.06 16.00 24.91 27.88 30.85 39.76 39.76 39.76 8.50 15.00 24.75 28.00 31.25 41.00 57.25 73.50 10.26 20.24 35.21 40.20 40.20 40.20 40.20 40.20 9.03 11.57 15.38 16.65 17.92 21.73 28.08 34.43 15.80 15.80 20.90 23.45 26.00 33.65 33.65 33.65 11.00 16.00 23.50 26.00 28.50 36.00 48.50 61.00 $10.61 $14.85 $22.70 $25.44 $27.91 $35.34 $45.01 $53.78 Footnotes on page 2 of 2. (•) Utility currently has a rate study In progress or anticipates a rate increase In the near future. CCT/S-Ot/RTComp.Wk3 Table 16 City of Sebastian, Florida Wastewater System Comparison of Typical Monthly Bills for Wastewater Service with Other Utilities Footnotes (1) Unless otherwise noted, amounts shown reflect standard residential and commercial rates in effect during October 1993 and are exclusive of taxes or franchise fees, if any, and reflect rates charged for Inside the city service. All rates are as reported by the respective utility. This comparison is intended to show comparable charges for similar service for comparison purposes only and is not intended to be a complete listing of all rates and charges offered by each listed utility. (2) Reflects smallest water meter or service size available. (3) These utilities haus no minimum wastewater gallon usage reflected In their minimum bill. (4) This utility charges a maximum of 12,000 gallons of metered water consumption for residential wastewater service. (5) This utility charges a maximum of 10,000 gallons of metered water consumption for residents] wastewater service. (6) This utility has a minimum wastewater gallon usage of up to 2,000 gallons which Is reflected in the minimum bill. Any wastewater usage metered in excess of the minimum quantity is billed according to the utility's currently authorized rate. (7) This utility charges a maximum of 15,000 gallons of metered water consumption for residential wastewater service. (8) This utility has a minimum wastewater gallon usage of 3,000 gallons of metered water service, which Is reflected In the minimum bill. Any wastewater usage metered in excess of the minimum quantity Is billed according to the utility's authorized rate. (9) The rate for a 5/8 Inch meter size customer Includes an inverted rate structure with the following characteristics: usage of 0 to 11,000 gallons per month — $.75 per 1,000 gallons usage of over 11,000 gallons per month — $.98 per 1,000 gallons (10) This utility charges a maximum of 15,000 gallons of metered water consumption for residential wastewater service. (11) This utility currently Implements no base rate, but they do require a minimum payment of $11.00 which is approximately 4,600 gallons. For every thousand gallons over 4,600, this utility charges $2.32. (12) This utility charges a maximum of 6,000 gallons of metered water consumption for residential wastewater service. (13) This utility charges a maximum of 8,000 gallons of metered water consumption for residents! wastewater service. CCT/S-01/RTComp.Wk3 11/03/93 06:19 PM 1 1 1 i 1 1 I 1 l 1 1 1 1 I I 1 1 Table 17 City of Sebastian, Florida Water and Wastewater Systems 11/03193 06:23 PM Comparison of Typical Monthly Bills for Water and Wastewater Service with Other Utilities Other Florida Utilities 6 Brevard County......................................................... 21.65 27.35 Charges for Monthly Water and Wastewater Service (1) 43.58 48.04 61.42 75.17 83.22 7 Charlotte County ....................................................... 5/8' or 3/4' Meter (2) 33.04 47.47 52.28 Line 71.52 0 2,000 5,000 6,000 7,000 10,000 15,000 20,000 No. 37.08 Gallons Gallons Gallons Gallons Gallons Gallons Gallons Gallons 29.16 Present City Rates 38.30 52.01 75.41 98.81 10 City of Coral Springs .................................................. 31.99 1 City of Sebastian........................................................ $26.70 $35.90 $50.49 $55.49 $60.48 $76.68 $94.03 $118.28 2 GDU - Sebastian Highlands (EAsting) ..................... 28.17 32.79 39.72 42.03 44.34 51.27 61.16 68.91 3 GDU - Sebastian Highlands (Proposed) .................. 38.52 53.66 76.37 83.94 91.51 106.54 125.19 143.84 13 Proposed Rates 14.80 19.42 29.27 33.04 36.81 48.12 55.42 4 City of Sebastian - Aitemative 1 (Combined System) 26.70 35.90 50.49 55.49 60.48 76.68 94.03 118.28 5 City of Sebastian - Aitemative 2 (Combined System) 3025 38.77 52.23 56.83 61.43 76.28 91.28 11228 Other Florida Utilities 6 Brevard County......................................................... 21.65 27.35 39.12 43.58 48.04 61.42 75.17 83.22 7 Charlotte County ....................................................... 23.42 33.04 47.47 52.28 57.09 71.52 86.42 101.32 8 City of Cocoa (`)........................................................ 11.25 18.63 29.70 33.39 37.08 48.15 58.70 63.65 9 City of Cocoa Beech ................................................... 17.56 19.80 29.16 33.73 38.30 52.01 75.41 98.81 10 City of Coral Springs .................................................. 31.99 36.51 43.29 45.55 47.81 55.17 67.92 80.67 11 City of Daytona Beech ............................................... 15.08 25.02 39.93 44.90 49.87 64.78 89.63 114.48 12 City of Edgewater....................................................... 18.10 18.10 35.83 41.74 47.65 65.38 94.93 124.48 13 Fort Pierce Utilities Authority r) ................................ 14.80 19.42 29.27 33.04 36.81 48.12 55.42 62.72 14 City of Holly Hill.......................................................... 15.54 23.16 44.52 51.64 58.76 80.12 115.72 151.32 15 Indian River County .................................................... 26.70 35.90 50.49 55.49 60.48 76.66 121.97 168.47 16 City of Meboume....................................................... 6.60 15.54 28.95 33.42 37.89 51.30 73.65 96.00 17 City of Now Smyrna Beach ........................................ 29.79 34.98 42.78 45.37 47.97 55.76 68.75 81.73 18 City of Ormond Beach (").......................................... 16.37 20.05 33.31 37.73 42.15 55.41 77.51 99.61 19 Palm Bay Utility Corporation ...................................... 16.81 27.25 42.91 48.13 53.35 69.01 83.66 98.31 20 City of Port Orange ..................................................... 15.75 23.75 40.20 45.95 51.70 68.95 97.70 126.45 21 St. Lucie County ().................................................... 14.93 29.65 51.73 59.09 61.46 68.57 80.42 92.27 22 City of Sunrise............................................................ 14.83 19.63 26.83 29.23 31.63 38.83 50.83 62.83 23 City of Vero Beach ()................................................ 25.10 25.10 33.40 37.55 41.70 54.15 62.15 70.15 24 City of West Meboume(")........ ................................ 19.50 30.14 46.10 51.42 56.74 72.70 99.30 125.90 25 Other Florida Utilities'Average.................................. $18.72 $25.42 $38.68 $43.33 $47.71 $60.95 $80.80 $100.13 I-) Utility currently has a rate study In progress or anticipates a rate Increase In the near future. CCT/S-01 /RTComp.Wk3 fable 18 City of Scbastiaa, I'losida Walcr and Wastcwater Systcn ..a Development of Debt Service Coveraee M Foolnoleson page2of2. CCT/S-02/DbtServ.Wk3 Pagel 03 -Nov -93 Fiscal Year Ending September 30 (1) Line No. Description 1994 (2) 1995 1996 1997 1998 Rate Revenues 1 Water Sales (3) 5383,907 $477,590 5497,651 5517,351 5542,327 2 Wastewater Sales (3) 387,410 472,144 483,148 493,580 503,974 3 Add itional Rate Revenue (4) 0 28,492 59,731 93,740 131,320 n. 4 Total Rate Revenues 771,317 978,226 1,040530 1,104,671 1,177,621 Other Revenues 5 Interest Income (5) 11,633 14,303 14,896 15,099 15,293 6 Other Operating Revenue (6) 9,383 11,760 11,260 11,260 11,260 7 Total Other Revenues 21,017 25,563 26,156 26,359 26,553 8 Total Operating Revenues 5792,333 21,003,759 51,066,686 $1,131,030 51,204,174 Operating Expenses (7) 9 Utilities Administration Expenses 78,675 97,861 102,323 107,006 111,922 10 Water Treatment Expenses 85,899 107,808 113,253 118,924 124,853 11 Wastewater Treatment Expenses 229,076 231,172 740,294 249,739 259,557 12 Collection, Distribution, Lift Station Expenses 79,513 102,801 106,676 110,716 114,929 _ 13 Customer Services Expenses 38,102 47,745 50,257 52,881 55,671 14 Non -Departmental Expenses(8) 17,203 19,930 20,766 21,635 22,543 awt 15 Total Operating Expense 528,467 607,317 633,569 660,901 689,475 Other Required Transfers (9) M 16 Transfer to Renewal and Replacement Fund (10) 38,566 46,279 48,911 52,027 55,233 17 Transfer to Reserve Subaccount(11) 0 0 0 0 0 Net Operating Revenue after Other 18 Required Transfers $225,301 $350,193 5384,206 $418,102 $459,466 19 Impact Fees(12) 78,936 94,774 124,572 120,308 120,308 20 Net Revenue Including Impact Fees 5304,237 5444,917 5508,778 5538,410 $579,774 Debt Service (13) 21 Series 1993 Bonds 196,317 235,581 303,313 326,513 348,663 nest Debt Service Coverage 22 Without Impact Fees 1.15 1.49 1.27 1.28 1.32 23 With Impact Fees 1.55 1.89 1.68 1.65 1.66 Net Funds Available After Required Payments per Bond Resolution (14) 24 Without Impact Fees 528,983 5114,612 $80,894 $91590 5110,804 25 With Impact Fees 5107,919 5209,336 5205,466 5211,898 5231,112 M Foolnoleson page2of2. CCT/S-02/DbtServ.Wk3 Pagel 03 -Nov -93 Table 18 City of Sebastian, Florida Water and Wastewater System Development of Debt Service Coverage FOOTNOTES (1) Amounts derived from Tables 4, 5, 7 and 8. (2) amounts shown based on ten (10) months of operation consistent with the acquistion of the GDU—Sebastion Highland System. (3) Amounts shown reflect revenuesderived from the application of the City's existing rates to the customers (bitting determinants) of the combined System. (4) Amounts shown represent additional rale revenues from the application of the price index adjustments assumed to be 3.0% annually. The proposed rate revenues do not recognize any additional income from any base rate adjustments in the future, other than the assumed price index adjustments. (5) Amounts shown do not include earnings on Impact Fee or Project Fund balances. These earnings were not included as an available revenue in the determination of the proposed rates but were considered to be restricted to the applicable Fund balances. (6) Amounts shown include other operating revenues such as meter installation fees, inspection fees and other miscellaneous charges. (7) Amounts shown do not include depreciation or amortization expenses which are non—cash in nature. (8) Pursusnt to the Bond Resolution, operating expenses classified as an Administrative Allocation which is accounted for in the City's General Fund is considered subordinate to the payment of debt service and other required transfers. Additionally, amounts shown include contingency allowances for additional unanticipated expenditures or changes in revenue which maybe incurred by the System. (9) Pursuant to the Bond Rcolution, in addition to the debt service requirements, rates must be sufficient to meet all required deposits as defined in the covenants for the issue. For the purposes of this analysis, such required deposits have been identified as a requirement prior to the payment of debt service (for coverage calculation purposes only). (10) Amounts shown reflects minimum deposit to meet the Renewal and Replacement Requirement. any funds for additional betterments, renewals, replacements, and additions above the funding of the Renewal and Replacement Requirement is to be provide by surplus monies available from the operation of the System. (11) The Reserve Subaccount fully funded from the proceeds of the Series 1993 Bonds, no additional transfers assumed. (12) Amount shown for Impact Fees reflects only that amount relative to the amount of debt service oa the Series 1993 Bonds which has been estimated to be attributable to growth or expansion of the System (estimated at 50.34% of the total debt service). (13) Reflects amount of debt service for the Series 1993 Bonds required to be funded from rate revenues during such fiscal year (recognized on an accural basis). (14) Includes funds for additional capital outlay, payments of administrative allocation expenses to the City's General Fund, and for other purposes of the System. — CCT/S-02/DbtServ.Wk3 Pagel 03—Nov-93 ^ Table 19 City of Sebastian, Florida Water and Wastewater System Development of Existing Production/Treatment Facility Capacity Allocable to Serve Customer Growth ^ Line Water Wastewater ^ No. System System Capacity of System (MGD) ^ 1 Production/Treatment [1] 0.670 0.142 2 Adjusted to Reflect Average Daily Flow [2] 0.447 0.142 3 Average Daily Flow — Fiscal Year 1994 [3] 0.352 0.105 4 Remaining Capacity (ADF) at Existing Plant 0.095 0.037 ^, 5 Percent of Total Capacity 21.19% 26.06% Capital Costs of Existing Facilities 6 Existing Facility Costs [4] $1,235,151 $820,135 ^ 7 Aquisition Adjustment (447,998) (297,469) 8 Additional Costs [5] 20,000 220,000 9 Total Capital Costs of Existing Facilities 807,153 742,666 10 Estimated Amount Allocable to Incremental Growth $171,068 $193,512 [1 ] Reflects current design capacity of facilities after the acquisition of GDU and the .. connection of the two utility systems. [2] Water facilities rated on a Peak Day Flow basis and wastewater facilities rated on a Average Monthly Flow basis and therefore adjusted to reflect daily demand for consistency with fee calculations/determination as appropriate. ^ [3] Reflects average daily flow estimated for the fiscal year 1994 consistent with the year of implementation date of the proposed impact fee and the customer and sales forecast reflected in Table 1. [4] Reflects net plant in service balances (as of December 31, 1991) as provided by GDU for the treatment facilities in service. [5] Based on the capital improvement program as identified by HAI, associated with upgrade of, betterments to and renewals , replacements and improvements which represent capital additions to the City's Water and Wastewater System and which a portion should be allocable to new customers based on the unused portion of the existing facilities. CCT/S-02/CapAIIG2.Wk3 Pagel 03—Nov-93 Table 20 Footnotes on Page 2 CCT/S-02/WatlmpF2.wk3 03—Nov-93 City of Sebastian, Florida Water System Page 1 of 2 — Development of Water System Capital Connection Charge Line No. Description Amount Total Estimated Cost of Existing Water Production and Treatment Facilities: 1 Cost of Existing Facilities [i] $807,153 2 Existing Plant Capacity (GPD) (MDF) 670,000 3 Existing Plant Capacity (GPD) (ADF) 121 446,667 e 4 ERU Factor — GPD [3] 250 5 Estimated ERUs to be Served by Existing Facilities 1,787 6 Percent Excess Utilitization of Existing Facilities 21.19% 7 Allocation of Existing Facilities to Incremental Growth 171,068 8 Rate per ERU Associated with Existing Facilities $451.76 — Total Estimated Cost of Additional Water Production and Treatment Facilities: [4] 9 Cost of Additional Facilities $0 10 Additional Plant Capacity (GPD) (MDF) 0 11 Additional Plant Capacity (GPD) (ADF) [2] 0 12 ERU Factor — GPD 131 250 13 Estimated ERUs to be Served by Additional Facilities 0 14 Rate per ERU Associated with Additional Facilities $0.00 15 Rate per ERU of Water Production/Treatment Facilities $451.76 Primary Transmission/Distribution System: [51 16 Existing Facilities $1,631,516 17 New Facilities to Aid Growth [41 358,000 18 Subtotal of Costs 1,989,516 19 Estimated Plant Capacity (GPD) (ADF) 171 759,750 20 ERU Factor — GPD [3] 250 21 Estimated ERUs served by Transmission/Distribution Facil. 3,039 ^ 22 Rate per ERU of Transmission/Distribution Facilities $654.66 23 Total Combined Rate per ERU $1,106.43 24 Rounded Rate $1,100.00 Footnotes on Page 2 CCT/S-02/WatlmpF2.wk3 03—Nov-93 — Table 20 City of Sebastian, Florida Water System Page 2 of 2 Development of Water System Capital Connection Charge Footnotes: [1 ] Amounts derived from Table 19. ^� [2] The existing water production and treatment facilities are designed for a maximum daily flow of .67 MGD. The average daily flow was calculated assuming a maximum daily flow to average daily flow factor of 1.50 based on historical utility peaking factors. M [3] The ERU factor reflects a daily water demand and was derived from the GDU Rate Filing . [4] Amounts derived from the Capital Improvement Program as identified by HAI. [5] Amounts do not include the cost of on—site capital costs such as meters, hydrants, and services. [6] Represents estimated transmission system fixed assets based on (1) plant asset listing data provided by the City, and (2) available fixed asset listing data provided by other comparable utilities. [7] Amounts based on the estimated total design capacity of the water production and treatment facilities consistent with the capital program. CCT/S-02/Watl mpF2.wk3 03—Nov-93 Footnotes on Page 2 of 2. CCT/S-02/WWImpFe2.wk3 03—Nov-93 Table 21 ^' City of Sebastian, Florida Wastewater System Page 1 of Development of Wastewater System Capital Connection Charge ^ Line No. Description Amount Total Estimated Cost of Existing Wastewater Treatment ^ and Effluent Disposal Facilities: 1 Cost of Existing Facilities [7] $742,666 ., 2 Existing Plant Capacity (GPD) (MDF) 142,000 3 Existing Plant Capacity (GPD) (ADF) [2] 142,000 4 ERU Factor — GPD [3] 200 5 Estimated ERUs to be Served by Existing Facilities 710 ^ 6 Percent Excess Utilitization of Existing Facilities 26.06% 7 Allocation of Existing Facilities to Incremental Growth 193,512 8 Rate per ERU Associated with Existing Facilities $1,046.01 Total Estimated Cost of Additional Water Production and Treatment Facilities: (4) �* 9 Cost of Additional Facilities $0 10 Additional Plant Capacity (GPD) (MDF) 0 11 Additional Plant Capacity (GPD) (ADF) [2] 0 12 ERU Factor — GPD ]3] 200 13 Estimated ERUs to be Served by Additional Facilities 0 .. 14 Rate per ERU Associated with Additional Facilities $0.00 15 Rate per ERU of Treatment/Effluent Disposal Facilities $1,046.01 Primary Collection System: [5] 16 Existing Facilities $915,868 ., 17 New Facilities to Aid Growth (4) 108,000 18 Subtotal of Costs 1,023,868 19 Estimated Plant Capacity (GPD) (ADF) [7] 338,250 20 ERU Factor — GPD [3] 200 21 Estimated ERUs served by Collection Facilities 1,691 22 Rate per ERU of Collection Facilities $605.39 23 Total Combined Rate per ERU before Rate Adjustment $1,651.40 so 24 Rounded Rate $1,650.00 Footnotes on Page 2 of 2. CCT/S-02/WWImpFe2.wk3 03—Nov-93 Table 21 ^ City of Sebastian, Florida Wastewater System Page 2 of 2 Development of Wastewater System Capital Connection Charge [1] Amounts derived from Table 19. .. [2] The wastewater treatment facilities we designed for an average dally flow of .142 MGD. [3] The ERU factor reflects a daily water demand and was derived from the GDU Rate Filing. ^ [4] Amounts derived from the Capital Improvement Program as Identified by HAI. [5] Amounts do not include the cost of on—she capital costs such as services and frontage lines or laterals. ^ [6] Represents estimated transmission system fixed assets based on (1) plant asset listing data provided by GDU. [7] Amounts based on the estimated total design and reserved capacity of the waste— water treatment and effluent disposal facilities consistent with the capital program. r• ^ ^ ^ 0 �' CCT/S— 021W1NIm pFe2.wk3 03—Nov-93 PW Table 22 Page 1 of 3 City of Sebastian, Florida Water and Wastewater System Comparison of Impact Fees for Residential Water and Wastewater Service (1) M M Line M CCT/S-02/ImpctFee.Wk3 03—Nov-93 No. Description Water Wastewater Total Existing Rates 1 City of Sebastian....................................................... $973.00 $1,159.00 $2,132.00 2 GDU — Sebastian Highlands ........................................ 752.50 775.00 1,527.50 A Proposed Rates 3 City of Sebastian (Combined System) ............................... 1,100.00 1,650.00 2,750.00 M Other Florida Utilities _ 4 Brevard Count 2 ..................................... ....... ... ........... ...... 1,903.00 2,257.00 4,160.00 5 City of Cocoa (•)(2)........................................................... _.._. 650.00 N/A 650.00 6 City of Cocoa Beach (4) (').............................................. _....... N/A 1,300.00 1,300.00 7 City of Edgewater (2) ...... .... .......................... ... ....... ....... ... _. 1,000.00 1,425.00 2,425.00 8 Ft. Pierce Utilities Authority (11) (')..................................... 1,481.00 1,027.00 2,508.00 9 Indian River County (2).. ....................... _.........._.._.._......_.._ 1,570.00 2,551.00 4,121.00 10 City of Jupiter (6) .......... ............... _......_......_.........._.._.._.._.._ 1,134.00 N/A 1,134.00 11 City of Melbourne(7)....................... .... .................... ...... .... 870.00 1,425.00 2,295.00 12 City of New Smyrna Beach (2) ........................................ 996.00 1,074.00 2,070.00 City of Ormond Beach: 13 General (5) (•) ..................................... _......_.._......_.._.._... 1,006.00 1,183.00 2,189.00 14 West Ormond (5) (•)................................................... 1,252.00 1,427.00 2,679.00 15 North Mainland (5) (')............................................ 1,252.00 1,427.00 2,679.00 16 Palm Bay Utility Corp. (2)................................................ 750.00 1,650.00 2,400.00 17 City of Port Orange (10) ................................................. 1,050.00 1,068.00 2,118.00 18 St. Lucie County (2) (')............... ......................... .......... .... 1,350.00 2,700.00 4,050.00 19 City of Sunrise(2)............................................................ 1,030.00 1,070.00 2,100.00 20 City of Tamarac (2) ...................................................... 1,205.00 1,550.00 2,755.00 21 City of Vero Beach (8) (•) ............................................... 1,016.00 1,330.00 2,346.00 22 Other Florida Utilities' Average..........._.........._.._.._.._.._..... $1,219.69 $1,630.93 $2,921.07 Footnotes on Page 2 of 2. (') Utility currently has a rate study in progress or anticipates a rate increase in the near future. M CCT/S-02/ImpctFee.Wk3 03—Nov-93 r Table 22 P., I efl City of Sebastian. Florida r Water and Wastewater System Comparison of Impact Fees for Realdentlal Water and Wastewater Service r FOOTNOTES 1. The amounts shown reflect the general charges for such services derived from various flied documents and reported Information for each respective utility In effect during October 1993. The service charges shown ars subject W the various provisions of such documents and the policies of the respective utilities and, therefore, may vary depending on each specific situation. Additionally. unless otherwise noted or billed. the amcum shown represent the fees for l Equivalent Residential Connection. 2. The Clty/Coumy charges the rates based on Equivalent Residential Connections (ERC's). 3. The Utility chergestrhe conrhectlon fee based on the gallon demand for water and wastewater service. For water the gallonage is 215 gallons per single -is rally residential equIvalent per day, and for sewer service it Is 200 gallons per residential equivalent per day. 4. The City provides only wastewater services to their area. The water service Is currently provided by the City of Cocoa. Therefore, the City of Cocoa Beach only Implements a connection charge for wastewater or $1,3001ERU. 5. The City/County charges rates based on Equtvalent Living Units (ELU's). 8. The City lmpliments the following rales: r m PER CCT/S-f12/ImpctFee.Wk3 03 -Noy -93 Single Family $609.00 Multi -Family 4391UNIT m Commercial 609.00 7. The City lmpllments impact fees according to various meter sizes. Rates are as follows: Meter Size Water Wastewater r 5/8'or3/4' $870.00 $1,425.00 1. 2,175.00 3,487.00 1 1/7 4,345.00 6,025.00 2' 8,700.00 11,050.00 > 7 By Agreement By Agreement S. The City charges the following impact fees based on customer location: Water Wastewater Inland $1,016.00 Beach 2,331.00 Inside N/A Outside 1.330.00 The Sewer Impact lee shall apply as follows: Charge Single Family $1,330.00 Muitl-Famlly 1,330.00/unh Commercial 1,300.00 per every e plumbing fixtures 9. The City implini impact lees according to various meter sizes. Pates areas follows: Metar Size Water Wastewater 3/4' $OAO $1,200.00 Man 1' 0.00 2,100.00 11/l 0.00 4,200.00 2' 0.00 8,800.00 3' 0.00 12,800.00 4' 0.00 21,800.00 6' 0.00 43,320.00 r 10. The city charges a fiat fee of$97emfor water and $1,C08mfor wastewater. r m PER CCT/S-f12/ImpctFee.Wk3 03 -Noy -93