Calexico City Council
June 5, 2024

AGENDA
ITEM
16 AGENDA
CALEXICO California ITEM

WHERE CALIFORNIA AND MEXICO MEET
16 CITY COUNCIL

AGENDA STAFF REPORT
DATE: June 5, 2024
Mayor and City Council
PREPARED BY: Sandra L. Fonseca, Interim Finance Director Liliana Falomir, Public Works Manager - Administrative Teleu SUBJECT: Water and Sewer Rate Study
a) Adopt a Plan to Modify the Water and Sewer Rates over the next Five Years.
b) Authorize the City Manager to begin the Proposition 218 Notification Process (45 days).
c) Schedule a Public Hearing to Consider Adoption of Updated Water and Sewer Rates.
========£======
Recommendation:

It is recommended that the City Council of the City of Calexico approve the following items:
a) Adopt a Plan to Modify the Water and Sewer Rates over the next Five Years. b) Authorize the City Manager to begin the Proposition 218 Notification Process (45 days).
c) Schedule a Public Hearing to Consider Adoption of Updated Water and Sewer Rates.

Background:

On March 7, 2023, the City of Calexico requested proposals from qualified professional firms to conduct a cost-of-service rate study for the City's water and wastewater utilities; recommend changes to the rate structure and rate adjustments to fully cover the cost of operating, maintaining and upgrading the water and wastewater systems.

The City of Calexico owns and operates a water treatment plant, water distribution system, wastewater collection and treatment systems. The City provides service within its jurisdictional boundaries and within unincorporated areas outside City limits.

Other local cities have recently increased their water and wastewater rates due to rising costs to purchase, treat and distribute water; and collect and treat wastewater to increasingly stricter State of California Department of Water Resources regulations. Infrastructure that was installed in the mid 1900's is starting to fail and
requires costly replacement.

The City last conducted a Water and Sewer Rate and Connection Fee Study in 2018, with annual increases through July 1, 2022. Also, the City has identified a substantial Capital Improvement Program (CIP) for the next five years that requires funding.

On April 5, 2023, the City Council of the City of Calexico authorize City Manager to sign Agreement of Professional Services with Willdan Financial Services in the amount of $61,995.00 for Water and Sewer Rate and Connection Fee Study.

Discussion and Analysis:

The purpose of the rate study is to identify the cost of service to deliver safe and reliable water, collect and treat wastewater, and maintain the infrastructure associated with both the water and wastewater systems.

Considerations include the funding needed for the. next five years to operate and maintain the systems, and determination of the adequate revenue necessary to fund the Capital Improvement Projects ("CIPs") identified in the Capital Improvement Program. Ultimately the goal is to adequately fund the operations to provide clean, safe and reliable water that meet environmental maintenance to extend the useful lives of the existing infrastructure and assets, as well as maintaining a reserve for emergencies and changes to state and federal water regulations.

The last water and sewer rates that the City implemented were in FY 2022-2023. On October 2022, the California State Auditors submitted to the City their findings and recommended the following:

1. Ensure that the City collects enough revenue to pay for the cost of providing water during a shortage.

2. The city should ensure that its next water rate study considers and, to the extent consistent with legal requirements, incorporates best practices for conservation pricing options, such as tiered rates or seasonal rates and special drought rates.

With the proposed changes to the water and sewer rates, the average City of Calexico rates will still be lower than the surrounding communities in compared costs, both in water and sewer.

This is due to City staff efficiency to complete the tasks to treat and distribute the water, and to collect and treat the wastewater. It is also due to the working capital the City has built up over the past years in the enterprise funds.

Pursuant to California Constitution article XIII D, section 6 (approved by the voters by Proposition 218), prior to imposing a new or increasing an existing property-related fee such as water rates, 2 the City is required to hold a public hearing and mail notice of the public hearing to the record owner of the property and any tenant who is directly liable for the payment of the proposed fees (i.e., a customer of record). Proposition 218 requires that the notice include the following:
(a) the amount of the fee or charge proposed to be imposed; (b) the basis upon which it was calculated;
(c) the reason for the fee or charge; and
(d) the date, time, and location of the public hearing.

Consistent with these requirements, the attached Proposition 218 Notice presents the proposed modifications to the Water Fee structure and provides examples of the impact to typical users within the various customer classes, along with a summary explanation of the reason for the proposed rate structure changes and increases, and the basis upon which the rates were calculated. The notices must be mailed at least 45 days in advance of the Public Hearing to consider modifications to the rates, which is scheduled on August 21, 2024, which means the notices must be mailed by July 5, 2024. As indicated above, the Public Hearing will be held on August 21, 2024 to consider adoption of the proposed water rates. If approved, the proposed rates would go into effect on September 1, 2024 and first appear on customer bills in early October 2024.

Fiscal Impact:

The cost to mail the Proposition 218 notice will be less than $10,000 and will be charged 50% to the Water fund and 50% to the Wastewater fund. Future impacts will be based on the results of the Public Hearing.

Coordinated With:

City Manager's Office.

City Attorney's Office.

Finance Department.

Public Works Department.

Attachment(s):

1. Proposed Water and Sewer Financial Plan and Rates.

2. Draft Notice to Property Owners of Public Hearing Regarding Proposed Water and Sewer Rate Changes.
3 ATTACHMENT NO. 1
City of Calexico, CA
Repor
Water & Sewer Capacity Fee Study

COUNTY LAV
22111

WWILLDAN
) CALEXICO California

WHERE GALISORNIA AND MEXICH

TABLE OF CONTENTS
TABLE OF CONTENTS.. .........i
Executive Summary.. ....1
Introduction. ...1
Summary. .1
Use of Capacity Fee Revenues.. ..2
Capacity Fee Summar.................. ..2
Section 1 - Introduction.. ...4

1.1 Defining A Capacity Charge...

1.2 Calculation Methodologies..... 5
Section 2 - Water Capacity Fees ... .7

2.1 Water System Valuation. 7

2.2 Capacity Fee per Equivalent Residential Unit. .....8

2.3 Capacity Fee by Meter Size ..... ....9
Section 3 - Sewer Capacity Fees..... ..12

3.1 Sewer System Valuation... ..12

3.2 Capacity Fee per Equivalent Residential Unit ..13

3.3 Capacity Fee by Meter Size ..... ..14
Section 4 - Implementation ..17

4.1 Capacity Charge Program Adoption Process ..17

4.2 Reporting Requirements. ..17

4.3 Inflation Adjustment ..17
Section 5 - Recommendations & Conclusions ..18

5.1 Recommendations .18

5.2 Conclusion.. ..18
W WILLDAN Water & Sewer Capacity Fee Study

FINANCIAL SERVICES
April 11, 2024
CALEXICO California

WHINE CALIFORNIA AND MEXICO MEET
Executive Summary
Introduction
The City of Calexico (the "City") retained Willdan Financial Services (Willdan) to conduct a water and sewer capacity charge study. The main objective of this study was to update the water and sewer capacity fees to reflect the cost of providing service to new or expanded development within the City. Willdan has completed the study of the City's water and sewer capacity fees and summarized the results of the investigations, analyses, and conclusions in this Report.

The purpose of capacity charges is to maintain equity between existing customers and new customers connecting to the City's water and sewer utility systems. The objective of the capacity charge study was to calculate a cost-based capacity charge for new customers connecting to, or requesting additional capacity to, the City's water and sewer utility systems. By establishing cost-based capacity charges, the City attempts to have new customers pay their equitable share of the system, so that new growth pays its way, and doesn't negatively impact existing customers.

It is recommended that these charges be adjusted annually by the California Construction Cost Index to reflect changes in construction costs (i.e., inflation), and to update the capacity charges at least every five years, or whenever comprehensive planning documents for the systems have been updated, or significant infrastructure projects have been completed.

Summary
The water and sewer capacity fees developed and presented in this report are based on the planning and engineering design criteria of the City's water and sewer systems, the value of the existing assets, and future capital improvements. These fees will allow the City to continue the practice of establishing an equitable and cost-based capacity fee for new customers connecting to the City's water and sewer systems and existing customers expanding their service capacity.

This report documents the assumptions, methodologies, and calculations upon which the capacity fees are based. As documented in this report, the capacity fees are just and reasonable and represent new development's proportionate share of system costs from which it will directly benefit.
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CALEXICO California

WHERE CAL SERIA AND MIXICO MEET
Use of Capacity Fee Revenues
Revenue from the capacity fees for water and sewer facilities can be used to reimburse the City for prior infrastructure investments and to fund planned future capital projects.

The study is based on the best available information at the time of the report; however, the City cannot predict with certainty how and when development within the City will occur during the planning horizon assumed in this study, the City may need to update and revise the project lists funded by the fees documented in this study. Any substitute projects should be funded within the same system, and the substitute projects must still benefit and have a relationship to new development. The City could identify any changes to the projects funded by the fees when it updates the capital improvement plan (CIP). The fees could also be updated if significant changes to the projects funded by the fees are anticipated.

Capacity Fee Summary
Both the proposed water and sewer capacity fees are based on the buy-in approach since existing infrastructure has sufficient capacity to serve future development. The approaches used to determine the fees are discussed in detail in Section 1.2 of the report.

The proposed fees are provided in Tables 1 and 2, respectively.

Table 1 - Proposed Water Capacity Fees
Water Capacity
Description
Charge!!!
Meter Size:
3/4 Inch $ 9,722

1.0 Inch $ 16,236

1.5 Inch $ 32,375

2.0 Inch $ 51,819

3.0 Inch $ 97,222

4.0 Inch $ 162,069

6.0 Inch $ 324,040

8.0 Inch $ 518,484

10.0 Inch $ 745,399
Notes:
[1] The maximum supportable DIF per ERU is $9,722.
2| Page
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WHEAT CAL ROSIN AND MEXICO MEET
Table 2 - Proposed Sewer Capacity Fees
Sewer Capacity
Description
Charge ''!
Meter Size: !!!
3/4 Inch $ 10,749

1.0 Inch $ 17,951

1.5 Inch $ 35,795

2.0 Inch $ 57,293

3.0 inch $ 107,491

4.0 Inch $ 179,188

6.0 Inch $ 358,269

8.0 Inch $ 573,251

10.0 Inch $ 824,136
Notes:
[1] The maximum supportable DIF per ERU is $10,749.
3 | Page
CALEXICO California
"HERE CAL DURGA AND MERLO MEET
Section 1- Introduction

1.1 Defining A Capacity Charge
Capacity charges are one-time charges that reflect the demands and costs on City facilities created by new development for additional capacity. More specifically a capacity charge is defined as:

The water and sewer capacity fees calculated in this report are subject to the requirements of Government Code Section 66013, which defines a capacity charge as "a charge for/public facilities in existence at the time a charge is imposed or charges for new public facilities to be acquired or constructed in the future that are of proportional benefit to the person or property being charged, including supply or capacity contracts for rights or entitlements, real property interests, and entitlements and other rights of the local agency involving capital expense relating to its use of existing or new public facilities. A "capacity charge" does not include a commodity charge."
The code distinguishes "capacity charges" from "connection fees" which are defined as fees for the physical facilities necessary to make a connection, such as the costs related to installation of meters and pipelines from a new structure to a water or sewer main.

The infrastructure included in capacity charges are large, system level components and do not include on-site or site-specific improvements. Capacity charges are required to demonstrate a reasonable connection or rational nexus between the amount of the fee and the cost to serve new development (i.e., new development's proportionate share of infrastructure capacity costs).

The objective of a capacity charge is not to simply generate revenues, but to create fiscal balance between existing customers and new customers. That is, all customers seeking to connect to a utility system should bear an equitable share of the cost of the capacity of the system. Through the implementation of cost-based capacity charges, existing customers will not be disproportionately burdened with the cost of new development. The additional capacity required for new growth can be the repayment of "buying into" existing capacity or the completion of utility projects to provide additional capacity.

Other sections of government code that apply to capacity charges include Government Code Sections 66016, 66017, 66022, and 66023. Sections 66016 and 66017 identify the procedural requirements for adopting or increasing capacity charges. Section 66022 describes the process by which a capacity charge can be challenged, and section 66023 provides the process for requesting an audit to determine if the capacity charge is reasonable. The full texts of each code can be found in Appendix D. 4 | Page
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1.2 Calculation Methodologies
There are three basic methodologies that are used to calculate the various components of capacity charges. The methodologies are used to determine the best measure of demand created by new development for each component of the capacity charges. The methodologies can be classified as looking at the past, present, and future capacities of infrastructure. The three basic methodologies are described below:

The buy-in methodology is used where infrastructure has been built in advance of new development and excess capacity is available for new development. Under this methodology, new development repays the community for previous capacity investments via the capacity fee. The funds are then available for future expansion of the system.

The incremental methodology uses growth projections, capital improvement plans (CIPs) and related master plans to identify infrastructure projects and facilities that would be needed to serve new development, then determine new developments' share of any planned projects. Projects that do not add capacity, such as routine maintenance or replacement of existing facilities, are not included in the capacity fees. Projects that add capacity are further evaluated as to the percentage of the project attributable to existing development versus new development. Only incremental projects attributable to new development are included in capacity fees.

The third approach is known as a hybrid methodology. The hybrid approach is used in situations where there is available capacity in the existing system, but there are also future improvements that require additional upgrades or expansion that would serve new development.

Figure 1 below summarizes the different capacity charge calculation processes. 5 | Page
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WHESE CALICUNNID AND MEXICO MEET
Figure 1 - Capacity Charge Calculation Process
Each component of each Capacity
Cost
utility system is (galions)
evaluated
Buy in: Capacity
of completed Buyin: Original
Whatis the best measure of the demand cost
project
created by new development for additiona
infrastructure capacity? 3 methodologies
Incremental
considered: Incremental:
additional
Planned costs
• Existing infrastructure which has years of
Buy-in capacity to be
capacity available for new development provided Minus credit for "double
payment"
• Projects which add capacity to serve
Incremental new development
Cost/capacity (gallons) = cost per
gallon
• Combination of buy-in and incremental
Hybrid methodologies •Gallons consumed per residential connection multipfied by
•Total cast per gaton for capacity multipled by
•Capecity ratio for different sie and type of
Planned projects which are for routine water meter equals maintenance and replacement or are
to serve only existing development •Capacity fee by site and type of watar mater are not eligible for capacity fee
funding and are included in the rates.

Within each of these generally accepted capacity charge setting methodologies, there are several different steps undertaken. These steps are as follows:
• Determination of system planning criteria - this step determines the amount of capacity required for a single equivalent residential unit (ERU). • Determination of total system ERUs that can be served - This step determines the total ERUs that can be served by the system by dividing the total system capacity by a single ERU.
• Determination of total system costs - Using fixed asset data and planned capital projects, the total utility system costs can be determined. • Determination of any credits (if applicable) - If any credits can be applied, such as debt service principal credits, the debt service principal is subtracted from the total fixed assets. This process is done since debt service is paid through user rates and if it is not removed from the capacity charges, double counting can occur.

As stated previously in the executive summary, both the proposed water and sewer capacity fees are based on the buy-in approach since the existing infrastructure has enough capacity to serve future development.
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CALEXICO California

WHEEL CALICPNIAANS MERCO MEE
Section 2 - Water Capacity Fees

2.1 Water System Valuation
The current value of the City's water assets was brought forward to today's dollars using the Engineering News Record (ENR) Construction Cost Index (CCI). Using this index attempts to value the City's assets at an amount that represents what it would cost to purchase or construct those assets today. It is important to recognize, however, that these assets are not new and are not being purchased today, but rather have been depreciated over time.

Therefore, the accumulated depreciation is subtracted from the current day value of the assets to determine what is referred to as the Replacement Cost New Less Depreciation (RCNLD) fixed asset value.

The RCNLD fixed asset value for the City's water assets was calculated at $154,077,609. A summary of the fixed assets by asset classification is shown in Table 3. A full list of the City's fixed assets can be found in Appendix A.

Table 3 - Current Water Asset Valuation
Replacement Accumulated
Description Original Cost RCNLD
Cost New Depreciation
Asset Category:

Existing Facilities:

Land $ 180,000 $ 180,000 $ $ 180,000
Construction in Progress 2,460,965 2,460,965 2,460,965
Equipment 13,650, 161 18,750,900 (6,340,641) 12,410,259 Buildings 8,619,132 13,747,382 (2,335,058) 11.412,324
Improvements 16,817,564 95,059,087 (7,017,791) 88,041,296 Infrastructure 12,354,365 34,783,950 (4,711,185) 30,072,765 Total Existing Facilifies $ 54,082,186 $164,982,284 $ (20,404,675) $144,577,609 Construction in Progress:

New Clarifier and Filter System $ 6,000,000 $ 6,000,000 $ - $ 6,000,000 Water Distribution Expansion 3,500,000 3,500,000 3,500,000 Total Construction in Progress $ 9,500,000 $ 9,500,000 $ - $ 9,500,000 Total Assets $ 63,582,186 $174,482,284| $ (20,404,675) $154,077,609 7| Page
CALEXICO California

WHERE CALL EPIA AND MEXICO MELT

2.2 Capacity Fee per Equivalent Residential Unit
Each utility system is designed to serve a maximum capacity on a Gallons Per Day (gpa) basis. To determine the total number of ERUs that can be served by the existing system, the average gpd per ERU must be known. Since average usage is not linear, peak demand must be accounted for since a utility system is designed based on the maximum instantaneous gpd capacity that it can serve. Once the peak demand of the system is applied (7.19-million- gallon max day / 4.59-million-gallon average day = 1.57 max day to average day factor) to the average god usage per ERU, the total number of ERUs that the system can serve can be determined. Table 4 provides the calculations to determine the total ERUs, and Table 5 provides a summary of the calculated capacity fee per ERU.

Table 4 - Total Water System ERUs
Description Flow per ERU Total System
Water Capacily (MGD):

Clarifier C and B 14.2
Total Capacily (MGD) 14.2
Total Estimated Capacily (ERUs)
Average Use per Household (gpd) 572
Peak Demand (Max Day to Avg Day) 1.57
Peak Flows per ERU 896
Total ERU Capacily 15,848
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WHERE CELICES AND MEXICO MELT
Table 5 - Total Cost per ERU
Description Value
Asset Category:

Existing Facilities:

Land $ 180,000
Construction in Progress $ 2,460,965
Equipment $ 12,410,259
Buildings $ 11,412,324
Improvements $ 88,041,296
Infrastructure $ 30,072,765
Construction in Progress:

New Clarifier and Filter System $ 6,000,000
Water Distribution Expansion $ 3,500,000
Total Assels 154,077,609
Total ERU Capacity 15,848
Cost per ERU 9,722

2.3 Capacity Fee by Meter Size
The previous section of the report identifies the capacity fee per ERU, which is equivalent to a single 3/4-inch water meter. It is common practice in the utility industry to charge capacity- related fees based upon the size of the water meter. The concept is that the meter size is directly correlated to the potential demand a customer can place on the system. New connections with larger water meters have the potential to place more demand on the system (i.e., require more capacity) and are assessed ERU factors accordingly. The methodology for incrementing the capacity fee per ERU is based upon standardized meter/capacity criteria established by the AWWA and the Water Environment Federation (WEF) pursuant to the size of the water meter. Utilizing the AWWA/WEF demand criteria, the applicable ERU factors for larger water meters are based on the incremental increase in potential demand as compared to the standard meter size. These factors are derived from actual flow testing results and are commonly utilized by the water and sewer utility industry.

A summary of the AWWA meter-size equivalency factors is provided in Table 6. The proposed water capacity fees by meter size are provided in Table 7. 9 Page
CALEXICO California

WHERE CAL DOPIA AVE MEXICO MIET
Table 6 - AWWA Meter Equivalency Factors
Description AWWA Factors !!!
Meter Size:
3/4 Inch 1.00

1.0 Inch 1.67

1.5 Inch 3.33

2.0 Inch 5.33

3.0 Inch 10.00

4.0 Inch 16.67

6.0 Inch 33.33

8.0 Inch 53.33

10.0 Inch 76.67
Notes:
[1] Meter-size equivalency factors are established by the AWWA and identified in AWWA Standards C700, MI and
M22, as well as WEF Manual of Practice No. 27. Such factors are commonly applied consistently for both water and
sewer.

Table 7 - Proposed Water Capacity Fees by Meter Size
Water Capacity
Description Charge !!!
Meter Size:
3/4 Inch $ 9,722

1.0 Inch $ 16,236

1.5 Inch $ 32,375

2.0 Inch $ 51,819

3.0 Inch $ 97,222

4.0 Inch $ 162,069

6.0 Inch $ 324,040

8.0 Inch $ 518,484

10.0 Inch $ 745,399
Notes:
[I] The maximum supportable DIF per ERU is $9,722.
10 | Page
CALEXICO alifornia
In situations where the application of the meter-based fees will result in the collection of capacity fees significantly different than the potential demand requirement of a new customer requesting service, a special calculation methodology may be applied at the discretion of the City's Engineering Department or Public Works Department. For such situations, it is important for the utility to have the flexibility to utilize an ERU methodology for individual accounts based on specific capacity requirements.

This alternative methodology is to apply the calculated cost per ERU as provided in Appendix B times the capacity requirement for the customer (e.g., a new customer requires 7,168 gpd of capacity / 896 gpd per ERU = 8 ERUs. The capacity fee charge calculation would be 8 ERUs x $9,722 per ERU = $77,776 total capacity fee charge). This type of situation will be uncommon and will typically only involve larger commercial and industrial connections. It is anticipated that, in such situations, the City will require certified engineering documentation defining the capacity utilization needs for the new customer. The full calculation of the capacity fee per ERU can be found in Appendix B.
11 | Page
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OPS 2 AND MEXICO MEET
Section 3 - Sewer Capacity Fees

3.1 Sewer System Valuation
The current value of the City's sewer assets was brought forward to today's dollars using the Engineering News Record (ENR) Construction Cost Index (CCI). Using this index attempts to value the City's assets at an amount that represents what it would cost to purchase or construct those assets today. It is important to recognize, however, that these assets are not new and are not being purchased today, but rather have been depreciated over time.

Therefore, the accumulated depreciation is subtracted from the current day value of the assets to determine what is referred to as the Replacement Cost New Less Depreciation (RCNLD) fixed asset value.

The RCNLD fixed asset value for the City's sewer assets was calculated at $103,585,538. A summary of the fixed assets by asset classification is shown in Table 8. A full list of the City's fixed assets can be found in Appendix A.

Table 8 - Current Sewer System Asset Valuation
Replacement Accumulated
Description Original Cost RCNLD
Cost New Depreciation
Asset Category:

Existing Facilifies:

Land $ 101,615 $ 101,615 $ 101,615
Construction in Progress 3,810,300 3,810,301 3,810,301
Equipment 3,929,010 6,886,419 4,048,728
Buildings
Improvements 10,081,684 47,603,099 (7.566,057) 40,037,042 Infrastructure 4,525,519 10,166,433 (1,529,581) 8,636,852 Total Existing Facilities $ 22,448,129 $ 68,567,867 $ (11,933,329) $ 56,634,538 Construction in Progress:

Wastewater Treatment Plant
$ 46,951,000 $ 46,951,000 $ - $ 46,951,000
Expansion/Upgrade
Total Construction in Progress $ 46,951,000 $ 46,951,000 $ - $ 46,951,000 Total Assets $ 69,399,129 $115,518,867 , $ (11,933,329) $103,585,538 12 | Page
CALEXICO California

3.2 Capacity Fee per Equivalent Residential Unit
Each utility system is designed to serve a maximum capacity on a Gallons Per Day (gpd) basis. To determine the total number of ERUs that can be served by the system, the average gpd per ERU must be known. Since average usage is not linear, peak demand must be accounted for since a utility system is designed based on the maximum god capacity that it can serve. Once the peak demand of the system is applied (3.447-million-gallon max day / 2.163-million-gallon average day = 1.59 max day to average day factor) to the average god usage per ERU, the total number of ERUs that the system can serve can be determined.

Table 9 provides the calculations to determine the total ERUs, and Table 10 provides a summary of the total cost per ERU.

Table 9 - Total Sewer System ERUs
Description Flow per ERU Total System
Sewer Capacity (MGD):

WWTP#1 2.5
WWTP #2 1.8
Total Capacily (MGD) 4.3
Total Estimated Capacily (ERUs)
Average Use per Household (gpd) 280
Peak Demand (Max Day to Avg Day) 1.59
Peak Flows per ERU 446
Total ERU Capacily 9,637
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CALEXICO California

WHEEL CALDERN AND MERICE MEET
Table 10 - Total Cost per ERU
Description Value
Assel Category:

Exisling Facilities:

Land $ 101,615
Construction in Progress 3,810,301
Equipment $ 4,048,728
Buildings $ -
Improvements $ 40,037,042
Infrastructure $ 8,636,852
Construction in Progress:

Wastewater Treatment Plant
$ : 46,951,000
Expansion/Upgrade
Total Asseis $103,585,53B
Total ERU Capacily 9,637
Cost per ERU $ 10,749

3.3 Capacity Fee by Meter Size
Like water, the previous section of the report identifies the capacity fee per ERU, which is equivalent to a single 3/4-inch water meter. As stated previously in Section 2.3, the methodology for incrementing the capacity fee per ERU is based upon standardized meter/capacity criteria established by the AWWA and the Water Environment Federation (WEF) pursuant to the size of the water meter. Utilizing the AWWA/WEF demand criteria, the applicable ERU factors for larger water meters are based on the incremental increase in potential demand as compared to the standard meter size. These factors are derived from actual flow testing results and are commonly utilized by the water and sewer utility industry.

Since wastewater flow is generally a direct function of water flow, calculating the sewer capacity fee based upon the size of the water meter is equitable and consistent with industry standards. Again, a summary of the AWWA meter-size equivalency factors is provided in Table 11. The proposed sewer capacity fees by meter size are provided in Table 12. 14 | Page
CALEXICO California
MEXICO ME:

Table 11 - AWWA Meter Equivalency Factors
Description AWWA Factors!!!
Meter Size:
3/4 Inch 1.00

1.0 Inch 1.67

1.5 Inch 3.33

2.0 Inch 5.33

3.0 Inch 10.00

4.0 Inch 16.67
--

6.0 Inch 33.33

8.0 inch 53.33

10.0 Inch 76.67
Notes:
[I] Meter-size equivalency factors are established by the AWWA and identified in AWWA Standards C700, MI and
M22, as well as WEF Manual of Practice No. 27. Such factors are commonly applied consistently for both water and
sewer.

Table 12 - Proposed Sewer Capacity Fees by Meter Size
Sewer Capacity
Description
Charge "'!
Meter Size: "'
3/4 Inch $ 10,749

1.0 inch $ 17,951

1.5 Inch $ 35,795

2.0 inch $ 57,293

3.0 Inch $ 107,491

4.0 Inch $ 179,188

6.0 Inch $ 358,269

8.0 Inch $ 573,251

10.0 Inch $ 824,136
Notes:
[I] The maximum supportable DIF per ERU is $10,749.
15 | Page
CALEXICO absornia
In situations where the application of the meter-based charges will result in the collection of capacity fees significantly different than the potential demand requirement of a new customer requesting service, a special calculation methodology may be applied at the discretion of the City's Engineering Department or Public Works Department. For such situations, it is important for the utility to have the flexibility to utilize an ERU methodology for individual accounts based on specific capacity requirements.

This alternative methodology is to apply the calculated cost per ERU as provided in Appendix C times the capacity requirement for the customer (e.g., a new customer requires 1,785 gpd of capacity / 446 gpd per ERU = 4.002 ERUs. The capacity fee charge calculation would be

4.002 ERUs x $10,749 per ERU = $43,020 total capacity fee charge). This type of situation will be uncommon and will typically only involve larger commercial and industrial connections.

It is anticipated that, in such situations, the City will require certified engineering documentation defining the capacity utilization needs for the new customer. The full calculation of the capacity fee per ERU can be found in Appendix C. 16 | Page
CALEXICO California
WRES
Section 4 - Implementation

4.1 Capacity Charge Program Adoption Process
Capacity charge program adoption procedures are found in the California Government Code sections 66016 and 66017. Adoption of a capacity charge program requires the City Council to follow certain procedures including holding a public hearing. Data, such as a capacity charge report, must be made available at least 10 days prior to the public hearing.

The City's legal counsel should be consulted for any other procedural requirements as well as advice regarding adoption of an enabling ordinance and/or a resolution. After adoption there is a mandatory 60-day waiting period before the charges can go into effect and be collected, in accordance with the California Government Code section 66017. Refer to California Government Code sections 66016 and 66017, or Appendix D, for the full detail regarding capacity charge program adoption procedures.

4.2 Reporting Requirements
The City will comply with the annual reporting requirements found in the California Government Code section 66013. For capital to be funded by a combination of public fees and other revenues, identification of the source and amount of these non-fee revenues is essential. Identification of the timing of receipt of other revenues to fund the facilities is also important. Refer to section 66013 for the annual reporting requirements. If an individual wishes to legally challenge or request an audit to determine if a capacity charge is reasonable, they may do so pursuant to sections 66022 and 66023. The full texts of California Government Code Sections 66013, 66022, and 66023 can be found in Appendix D.

4.3 Inflation Adjustment
The City can keep its capacity charge program up to date by periodically adjusting the charges for inflation based on the change in the index compared to the index of the base year of this study (2024). Such adjustments should be completed regularly to ensure that new development will fund its share of needed facilities. We recommend that the California Construction Cost Index (https://www.dgs.ca.gov/RESD/Resources/Page-Content/Real- Estate-Services-Division-Resources-List-Folder/DGS-California-Construction-Cost-Index- CCCI) be used for adjusting the charges for inflation. The California Construction Cost Index is based on data from the Engineering News Record and is aggregated and made available for free by the State of California.

While capacity charge updates using inflation indices are appropriate for periodic updates to ensure that capacity charge revenues keep up with increases in the costs of facilities and capital, the City will also need to conduct more extensive updates of the capacity charge documentation and calculation (such as this study) when significant new data on growth forecasts and/or capital plans become available.
17 | Page
CALEXICO Calforma
N° MIKICO MEE
Section 5 - Recommendations & Conclusions

5.1 Recommendations
Based on the review and analysis herein, Willdan recommends:
• The city should adopt the water and sewer capacity fees for new connections to each respective system. The adopted fees for the water and sewer systems should not exceed the fees set forth in this report.
• The adopted water and sewer fees should be updated annually by the California Construction Cost Index, for no more than five years before a complete update of the fees is undertaken. This ensures that fee revenues keep up with increases in the costs of facilities and capital. • The City should update the actual calculations of the fees whenever a (1) new capital improvement plan is approved or updated by the City, or (2) every five years, or (3) when a major infrastructure project is complete.

5.2 Conclusion
The capacity fees developed and presented herein are based on the planning and engineering design criteria of the City's water and sewer systems, the value of the existing assets, and planned capital projects. Consistently updating the fees annually based on the California Construction Cost Index and reviewing the fees every five years will continue to create equitable and cost-based charges for new customers connecting to the City's water and sewer systems.
18 Page

APPENDIX

DETAIL FOR THE WATER & SEWER

CAPACITY FEE STUDY
CALEXICO California

WATER & SEWER CAPACITY FEE STUDY FOR THE

CITY OF CALEXICO, CALIFORNIA

M WILLDAN

APPENDIX A
Detailed Asset Data &
Existing Recoverable
Capital Costs
CITY OF Calexico, Ca Date In Accumulated Book Net System fear In CCI Index All Asset Total Remaining OCLD Replacement Property Description Service. Book Value Type Factor Depreciation life % Cost New (RCN) | La Landl WATER TREATMENT PLANT - LAND 6/30/2005 S 180.000 $ o s 180,000 2005 1.00 S 180,000 S 100.00% $ 180,000 S 180.000 S 180.000 WASTEWATER TREATMENT PLANT - LAND 6/18/2010 30.000 30,000 Sever 2010 1.00 30.000 100 00% 30.000 30.000 30.000 Easement for Lift station 1/0/1900 29,300 29,300 Sever 1900 1,00 29,300 100.00% 29,300 29,300 29,300 Land Basement 2021900= 42.315 42.315 Sever 100 S 42.315 100.00% 5 42.315 42.315. 42315.

Subtotal 281,615 $ 281,615 281,615 $ 281,615 $
Construction in Progress
Construction in Progress WATER CAPITAL PROJECTS - CONSTRUCTION IN PROGRESS 6/30/2015 S o S Water 2015 100 " 0.00% $ D S • S Construction in Progress WATER CAPITAL PROJECTS - 6/30/2019 80,480 80,480 2019 80,480 100.00% 80,480 80,480 80.480 Construction in Progress WATER CAPITAL PROJECTS- 6/30/2020 12.682 12,682 Water 1:00 12,682 100.00% 12.682 12,682 12.682 Construction in Progress WATER CAPITAL PROJECTS - 6/30/2020 103.024 103.024 103.024 100.00% 103.024 103.024 103.024 Construction in Progress WATER CAPITAL PROJECTS- 6/30/2020 31,220 1.00 31.220 100.00% 31.220 31,220 31,220 Construction in Progress WATER CAPITAL PROJECTS - 6/30/2021 16,340 16,340 Water 1:00 16,340 100.00% 16,340 16,340 16,340 Construction in Progress WATER CAPITAL PROJECTS - 6/30/2021 232,178 1.00 232.178 100 00% 232.178 232.178 232.178 Construction in Progress WATER CAPITAL PROJECTS- 6/30/2021 1.844.117 1.844,117 1:00 1,844.117 100.00% 1.844.117 1,844.117 1.844,117 Construction in Progress WATER CAPITAL PROJECTS - 6/30/2021 37,680 37,680 Water 1.00 37,680 100.00% 37,680 37,680 37,680 Construction in Progress WATER CAPITAL PROJECTS - 6/30/2022 66,412 65,412 1.00 65.412 66.412 CK A19 Construction in Propress 1 WATER CAPITAL PROJECTS - 6/30/2022 1S.398 100 1S.398 100.00% 15.398 15.398 15.398 Construction in Progress WATER CAPITAL PROJECTS- 6/30/2022 65,854 65.854 Water 2022 1:00 65.854 100 00% 65.854 65.854 65.854 Construction in Progress Capital Outlay-WW Plan Improre - 1/0/1900 51.901 $1,901 Sewer $1.901 100.00% 51.901 51,901 $1.901 Construction in Progress 933-Sewer Lift Station New Pumps (9 & 11) - 1/0/1900 9,800 9,800 Sewer 9,800 100.00% 9,800 9,800 9,800 Construction in Progress 940-Sewer Manhole Rehab - 1/0/1900 176,460 Sewer 1900 176,460 100 00% 176,460 176,460 176,460 Construction in Progress 973 - WW Plant Improvements 1/0/1900 150,192 150,192 Sewer 1900 1.00 1S0,192 100.00% 150,192 150,192 150.192 Construction in Progress 933 Lift Station No. 9 and 11 Rehab: - 6/30/2020 53,968 53.958 Sewer $3.968 100 00% $3.968 33.968 33,968 Construction in Progress 936 UV Disinfection System Upgrade - 6/30/2020 65,946 66,946 Sewer 66,946 100.00% 56.945 66.946 66.946 Construction in Progress 240 Sewer Manhole/Collection System - 6/30/2020 42,311 142,311 Sewer 100 00% 142,311 142,311 142,311 Construction in Progress 973 Wastewater Plant Expansion/Upgrade - 6/30/2020 1,321,293 1.321,293 Sewer 1.321,293 100.00% 1,321,293 1.321,293 1.321,293 Construction in Progress 933-Sewver Lift Station New Pumps (9 & I1) - 6/30/2021 184.086 184,086 Sewer :84.086 100.00% 184.086 184.086 184.086 Construction in Progress 936 UV Disinfection System Upgrade - 6/30/2021 24.509 24,509 Sewer 24.509 100.00% 24.509 24.509 24.509 Construction in Progress 240-Semer Menhole Rehab - 6/30/2021 87.754 87,754 Sever 87.754 100.00% 87.754 87.754 87,754 Construction in Progress 973 - WW Plent Improvements- 6/30/2021 43,706 43,706 45,706 100.00% 43.706 45,706 43,70G Construction in Progress 933-Sewver Lift Station New Pumps (9 & 11) - 6/30/2022 167.995 167.995 Sewer 2022 1:00 167.995 100.00% 167.995 167.995 167,995 Construction in Progress 940 -Sewer Monbole Rehab - 6/30/2022 1,363.689 1.363.689 Sewer 1,363.689 100.00% 1.363.689 1.353.689 1.363.689 Construction in Progress 973 -WW Plant Improvements - 653070225 21.787 5374,78 See 2022 1.00 21,787 100. 00% 5 21.787 21.787 537,87.

Subtotal 6,371,781 $ les 6,371,781 $ 6,371,781 $ 6,371,782 $ Equipment
Equinment WATER TREATMENT PLANT - MACHINERY & TOOLS S/S/2009 $ 300,000 $ 263,333 $ 36,667 Weter 2009 300,000 $ 263.333 12.22% S 36.657 $ 468,000 $ 204,667 Equipment WATER TREATMENT PLANT - MACHINERY & T00L,S 5/5/2009 160,000 140,444 19.556 Water 160,000 140,444 12.22% 19,556 249,600 109,156 Equipment VATER TREATENT ANT. MACHINERY & TOOLS 10/16/2008 320,000 291.556 28,444 Water 2008 320,000 291.556 8.89% 28,444 $15.200 223.644 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 10/16/2008 500.000 455.556 44.444 Water 500.000 455.556 8.89% 44,444 805,000 349,444 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 10/16/2008 182,222 17.778 Water 280658688 200.000 182.222 8.89% 17.778 322.000 139.778 Equipment WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC EQUIP 5/5/2009 1.451,345 814.366 Water 1.451.345 635.980 56.11% 814.366 2.264,100 1.627.120 Equipment WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC EQUIP 10/16/2008 367,700 167,508 200,192 Woter 367,700 167,508 54.44% 200,192 591,997 424,489 Equipment WATER TREATMENT PLANT - COMPUTER EQUIPMENT 7.430 Water 7,430 0.00% 13,968 5.S38 Equipment WATER TREATMENT PLANT - LICENSED VEHICLES 5/31/2006 13.962 13.962 Water 13.962 13.962 0.00% 24.015 Equipment WATER DISTRIBUTION SYSTEM - LICENSED VEHICLES 5/31/2006 13.962 13,962 Wate:

Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 5,882 5,882 Wate:

Equipment VATE TRAVEN MACHNERY & TOOLS 1/1/2001| 5,000 Wate:

Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1999 29.409 29,409 Water 29,409 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 29,409 29.409 Water 29.409 Equiparent WATER TREATMENT PLANT - MACHINERY & TOOLS Water 7.352 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1999 Water 7,352 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1999 Water 7.352 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/199 Water 7352 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1999 Water 7,352 7,352 Bquipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1990 100,787 0 Water 100,787 100,787 284,218 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1985 • Water WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC EQUIP 7/10/2003 9,021 3.308 Water Ecuipment WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC EQUIP 12/4/2003 6,435 2,449 Weter Equipment WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC EQUI 9/:1/2003 35,564 22,326 13.238 Water Equipment WATER DISTRIBUTION SYSTEM - LICENSED VEHICLES 2/15/2007 34,416 34,416 Water 34,416 Equipment WATER DISTRIBUTION SYSTEM - LICENSED VEHICLES 11/30/2006 59,263 59.263 Water Equipment WATER DISTRIBUTION SYSTEM - GROUNDS & MAINTENANCE EQUIPMENT 5/23/2007 Water !!!!!!!!!!!!!••!!!!!!!!!!!!!!! 000flg@0000000000c .......

Equipment WATER DISTRIBUTION SYSTEM - LICENSED VEHICLES 6/7/2007 33,510 Water 56,296 Equipment WATER DISTRIBUTION SYSTEM - GROUNDS & MAINTENANCE BOUIPMENT 9/29/2006 75,371 75,371 Water 129,638 Bquipment WATER DISTRIBUTION SYSTEM - MACHINERY & TOOLS 6/7/2006 26,598 26,598 Water 45,749 Equipment WATER DISTRIBUTION SYSTEM - MACHINERY & TOOLS 6/7/2006 76.986 76.986 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1985 6,970 6.970 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1985 6,970 Water .....

Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/3/1985 6,970 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/7/198 6.970 6.970 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1980 15.885 15.885 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 15.885 15.885 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1999 5,269 5.269 Water 8888880446n060 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 5.269 5.269 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1999 5269 5369 Water .....c Bquipmen: WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/2001 7,000 7,000 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1101998 5,000 5,000 Water Equipment MATED TORATIONTDIANT MACHNERY & TOAS 9,139 9,139 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1998 9,139 9,139 Water Equipmen: WATER TREATMENT PLANT - MACHINERY & TOOLS 9.139 2,139 Water

62.979 Water 12.596 75.575 1/1/2020 VALVE EXERCISE AND VACUUM SYSTEM Equipment 42,891 Water 8.578 51.459 1/1/2020 DO GALLON WATER TRICK Equipment 128.461 38A0 22808 79.618 Water 15.924 95.541 1/1/2020 CATERPILLAR FC WHEEL LOADER Equipment :06.695 Wate: 106.695 21,339 128.034 1/1/2020 CATERPILLAR BACKHOE LOADER Equipment

10.061 11.732 8.356 83.33% 8.356 1,671 10,027 1/1/2020 Viver ( Equipment Watc: 294.723 89.698 384.422 1/1/2019 259-Filter Contro! Replacement System Equipment 945.988 274.642 1/1/2018 EMERGENCY GENERATOR Equipment

12.202 1/1/2018 Equipment
37,514 1/1/2018 Leased Vehicle Equipment

23.006 1/1/2018 Leased Vehicle Equipment

2.558 23.025 1/1/2018 Leased Vehicle Equipment
Water 3.074 27.662 1/1/2018 Lensed Vehicle Equipment
27,652 1/1/2018 Leased Vehicle Equipment

17.807 1/1/2018 Repisco 250 HP VFD Equipment
Water 570.897 1/1/2018 Filter Control System Equipment
155.774 1/1/2018 Add to Water Meter project Equipment
Water 5,179 1/1/2017 STAINLESS STEL 24X24 ANALYZER WATER 4-6MG TANK SERIAL# 314303566-1| Equipment 5,237 112017 STAINLESS STBBL24X24 ANALYZER FOR WATER 4-5MG TANK SERIAL# 170550496148 Equipment Water 1/1/2017 (1) ACS TONS. CONTROL SCADA/MAIN OFFICE Equipment Water 1/1/2017 Completed Meter Replacement Project Equipmon:

3.403,396 6.005.993 1/1/2016 Completed Meter Replecement Project Equipment Water 1/1/2016 1 LIMITORQUE MX-S 480 VAC - SCOUR VALVE Equipment Water 428 1/1/2016 I LIMITORQUE MX-10 480 VAC - DRAIN VALVE Equipment S.428 1/1/2016 1 LIMITOROUX-10480 VAC-BACKWASH VALVE Equipment 3,652 8,428 1/1/2016 1 LIMITORQUE MX-10 480 VAC - WASTE VALVE Equipment Water 1.736 Water 3.652 8,428 1/1/2016 I LIMITORQUE MX-10 480 VAC - WELL VALVE Equipment 4,240 1/1/2016 EAGLE MODEL VE-100 - FEEDER CONTROL MODULE Equipment Water $1.590 107 978 4/28/2015 WATER TREATMENT PLANT - MACHINERY & TOOI.S Equipment !..!!!!. ..... Water 56,85 9.426 18.851 1/2/2015 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment 18,821 1/2/2015 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 44,943 50,750 5/18/2015 WATER TREATMENT PLANT - LICENSED VEHICLES Equipment Water 20.706 21.171 41.877 11/23/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment 10,384 21.485 9/30/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 24891 21,780 46.671 6/26/2015 WATER TREATMENT PLANT - GROUNDS & MAINTENANCE EQUIPMENT Equipment Water 25,000 25,000 6/18/2015 WATER TREATMENT PLANT - COMPUTER SOFTWARE Equipment 2,988 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Wate: 3.:55 2.761 5,916 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 3,155 2,761 5,916 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 3,057 5.916 4/15/2015 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipmen:

Water 15.953 S4/2015 WATER TREATMENT PLANT - MACHINERY & TOOLS 7,526 15.938 6/4/2015 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment 888068 85880093888880888888888888888888088803088308888д80882а2а8080008000858085 Water 7.186 7.512 14.698 10/30/2014 WATER TREATMENT PLANT -MACHINERY & TOOLS Equipment 7,186 Water 7,512 10/30/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment .!!! Water 6,937 14,090 10/22/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 6.858 7.331 14.190 10/15/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 6,858 7.331 14.190 10/15/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 3,097 10,665 13.763 9/16/2014 WATER TREATMENT PLANT - AUDIO/VISUAL EQUIPMENT Equipment Water 7.186 7.512 14,698 10/30/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment 14,698 10/30/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment 14,190 10/22/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 14.190 10/15/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

48.33% Water 7,331 14,190 10/15/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipmen:
22 50% 10,656 Water 10,666 13,763 9/16/2014 WATER TREATMENT PLANT - AUDIO/VISUAL EQUIPMENT Equipment

46.67% Water 15.574 6/26/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

46.67% Water 8.306 15.574 6/26/2014 MATTO ORATVENTDIANT MACHNEDY STATO Equipment 4611% 21.661 25,315 46.976 6/6/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

45.56% 4,181 Water 3,498 4,181 5/1/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

45.56% 4.181 Water 4,181 5/1/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 3.498 5/1/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment 1858880089050533 45 36% Water 3,498 4,181 5/1/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

45.56% 4,181 3,498 Water 4,181 5/1/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

15. 56Y 4,181 3,498 Water 4,181 5/1/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

43.89% 5.143 4,023 Water 5,143 2/13/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Ecuipment

43.89% 4,705 Water 3.680 4,705 1/22/2014 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

0.00% 13.983 Water 13.983 13,983 11/1/2011 WATER TREATMENT PLANT - COMMUNICATIONS EQUIPMENT Equipment

26.67% 10.494 3,816 Water 6/29/2011 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment 61,268 40,308 Water 40,308 40,308 2/26/2010 WATER DISTRIBUTION SYSTEM - LICENSED VEHICLES Equipment 172.751 235.031 59.72% 62.280 Weter 22.346 62.280 154.626 6/3/2010 WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC EQUI Equipment

35.500 75,740 1944% 40.140 2.689 40.140 19.829 6/3/2010 WATER DISTRIBUTION SYSTEM - MACHINERY & TOOLS Equipment 3,843 0.00% Water 6,863 6,863 6/30/2009 WATER TREATMENT PLANT - COMPUTER EQUIPMENT Equipment

60.506 23.895 Water 30,208 23.895 $4,103 3/26/2009 WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC BQUIP Equipment 27,384 32,002 27.384 59.385 8/29/2008 WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC BOLIP Equipment

41.846 Water 41.846 41.845 6/30/2008 WATER TREATMENT PLANT - LICENSED VEHICLES Equipment Water 7,691 7,865 10/25/2007 WATER DISTRIBUTION SYSTEM - MACHINERY & TOOLS Equipment Water 2,590 9,698 9/6/2007 WATER DISTRIBUTION SYSTEM - MACHINERY & TOOLS Equipment Water 5.892 5.924 8/15/2007 WATER DISTRIBUTION SYSTEM - MACHINERY & TOOLS Equipment Water 14,342 19.670 11/21/2007 WATER TREATMENT PLANT - FURNITURE & ACCESSORIES Equipment

13.374 13,374 CUSTOMER SERVICE - BUSINESS MACHINES Equipment !!!!!!! Water 10.763 10.763 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 8,333 8.333 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 9,313 9.313 WATER TREATMENT PLANT - MACHINERY & TOOLS

9.313 Water 8.333 8.333 1/1/1995 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

0.00% 9,139 Water 9,139 9.139 1/1/1998 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Cost New (RCH) Life % Depreciation Costs Sector Service Type Book Value Deprec roberty Deerintion Replacement Remaining All Asset CCi Index| Year In Book Net Accumulated Book CrY OF Calexico, CA Sewer 9211 9.211 WASTEWATER OPERATIONS FUND Equipment

9.211 Sewer 0000 9211 9.211 111983 WASTEWATER OPERATIONS FUND Equipment Sewer 9.2!1 9211 WASTEWATER OPERATIONS FUND Equipment
Sewer 9.211 9,211 1/1/1983 WASTEWATER OPERATIONS FUND Ecuipment Sewer 9,211 9,211 17/1983 WASTEWATER OPERATIONS FUND Equipment

9.2!1 Sewer 9.211 1/1/1983 WASTEWATER OPERATIONS FUND Equipment 1/1/2003 WASTEWATER OPERATIONS FUND Equipment
............ 15.000 Equipment
1/1/2003 WASTEWATER OPERATIONS FUND
10,826 1/1/1995 WASTEWATER OPERATIONS FUND Ecuipment
10,826 WASTEWATER OPERATIONS FUND Bruipment
000000°38 8.439 WASTEWATER OPERATIONS FUND Equipment
8,439 1/1/1980 WASTEWATER OPERATIONS FUND Ecuipment
8,439 1/1/1980 WASTEWATER OPERATIONS FUND Equipment
8,439 1/1/1980 WASTEWATER OPERATIONS FUND Equipment

13.333 13.333 WASTEWATER OPERATIONS FUND Equipment

18.000 1/1/2000 WASTEWATER OPERATIONS FUND Equipment

18.000 19,000 19,000 19,000 WASTEWATER OPERATIONS FUND Equipment 8,000 8,000 Sewer 8.000 8,000 1/1/1987 WASTEWATER OPERATIONS FUND Equipment 47,000 47,000 1/1/2003 WASTEWATER OPERATIONS FUND Equipment 27,000 20,000 Sewer 20,000 20.000 WASTEWATER OPERATIONS FUND Equipment 20,000 20,000 20,000 20,000 1/1/1599 WASTEWATER OPERATIONS FUND Equipment 14,000 14.000 14,000 WASTEWATER OPERATIONS FUND Equipmen:
14000 14,000 WASTEWATER OPERATIONS FUND Equipment
16,126 16.126 16.126 16.126 WASTEWATER OPERATIONS FUND Equipment

16.126 16.126 WASTEWATER OPERATIONS FUND Equipment
Sewer 16,126 16,126 WASTEWATER OPERATIONS FUND Equipment Sewer 16,126 16,126 1/1/1990 WASTEWATER OPERATIONS FUND Equipment Sewer 16.126 16.126 WASTEWATER OPERATIONS FUND Equipment 980008308208280208 68*68068808888888888-88895997788888888 Sower 16.126 16.126 WASTEWATER OPERATIONS FIND Equipment

37.423 Sewer 15,337 15,337 WASTEWATER OPERATIONS FUND Equipment 16,454 8,227 Sewer 8,227 8,227 5123/2003 WASTBWATER OPBRATIONS FUND Equipment

1.040.824 605.130 Sewer 60S.130 605,130 2/10/2006 WASTEWATER OPERATIONS FUND Equipment

84.130 47.000 Sewer 47,000 47,000 WASTEWATER OPERATIONS FUND Equipment 28,862 14,431 Sever 14.431 14,431| 5/12/2003 WASTEWATER OPERATIONS FUND Equipment 9,839 Sewer $.720 S.720 5/23/2006 WASTEWATER OPERATIONS FUND Equipment 119,226 5,720 63,418 63,418 9/2/2004 WASTEWATER OPERATIONS FUND Equipment

11.505 6.120 6.120 6.120 6.120 12/21/2004 WASTEWATER OPERATIONS FUND Equipment

59.263 59.263 59.263 1/30/2006 WASTEWATER OPERATIONS FUND Squipment 000% 34,416 34,416 39,366 Equipment
2/15/2007 WASTEWATER OPERATIONS FUND

39.44% 5,175 2.041 4/27/2004 WASTEWATER OPERATIONS FUND Equipment

0.00% 5,413 1/1/1995 WASTEWATER OPERATIONS FUND Equipment

5.413 5.413 1/1/1995 WASTEWATER OPERATIONS FUND Equipment 5,923 5,923 5,923 1/1/2000 WASTEWATER OPERATIONS FUND Equipment 50,523 $0.523 50,523 1/1/1995 WASTEWATER OPERATIONS FUND Ecuipment

08.263 108.263 108.263 1/1/1995 WASTEWATER OPERATIONS FUND Ecuipment !!!!!! 72.152 72.152 72.152 1/1/1998 WASTEWATER OPERATIONS FUND Equipment 14,892 14,892 1/1/1980 WASTEWATER OPERATIONS FUND Equipment 8 866 WASTEWATER OPERATIONS FUND Equipment
1/1/2000 GENERAL FUND Equipment
Sever 6.047 Equipment
$.150 4.471 5.159 1/1/2002 Equipment
272,849 0.00% 96,755 26.755 96,755 26,755 WASTEWATER OPERATIONS FUND Equipment

50.685 67,412 000% 16,727 16,727 Serrer 16.727 16.727 1/1/1985 WASTEWATER OPERATIONS FUND Equipment

10.393 17.6:1 0,00% 7,218 7218 Sewer 7,218 7,218 1/1/1995 WASTEWATER OPERATIONS FUND Equipment 263.981 351.103 000% 87.122 87.122 Sewcr 87.122 57.122 1/1/1985 WASTEWATER OPERATIONS FUND Equipment

9.698 16,295 0.00% 6,597 6.597 6,597 6,597 1/1/1994 WASTEWATER OPERATIONS FUND Equipment 158,389 210,662 000% 52,273 52.273 52,273 52.273 1/1/1985 WASTEWATER OPERATIONS FUND Equipmen:
210.272 269,839 0.00% 59.567 59,567 59.567 59.567 WASTEWATER OPERATIONS FUND Equipment

21.819 39.135 0.00% 17.316 17.316 226 17.316 17.316 1/1/1998 WASTEWATER OPERATIONS FUND Equipment 359,816 645,385 000% 285,569 285,559 226 285,569 285,559 1/1/1998 WASTEWATER OPERATIONS FUND Equipment

22.044 0.00% 5,470 5,470 4.03 So S,470 S.470 1/1/1985 WASTEWATER OPERATIONS FUND Equipment 49,154 0.00% 12,197 12,197 12.197 1/1/1985 WASTEWATER OPERATIONS FUND Equipment 95,500 000% AL 23,697 4.03 Sewer 23.697 23.597 1/1/1985 WASTEWATER OPERATIONS FUND Equipment

39.323 000% 4.03 9.758 WASTEWATER OPERATIONS FUND Equipment 39,323 0.00% 9.758 9,758 4.03 Sewer 9,758 9,758 WASTEWATER OPERATIONS FUND Equipment

61.794 0.00% 15.334 15.334 4.03 15.334 15.334 1/1/1985 WASTEWATER OPERATIONS FUND Equipment 61,794 0.00% 15,334 15.334 4.03 Sewer 15.334 15.334 1/1/1985 WASTEWATER OPERATIONS FUND Equipment

28.088 0.00% 6,970 6.970 4.03 Sewer 6,970 6,970 1/1/1985 WASTEWATER OPERATIONS FUND Equipment 227.411 0.00% 37.651 6.04 Sewer 37.651 WASTEWATER OPERATIONS FUND Equipment 7,716 7,974 7,484 9567% 1.03 Water 2,184 7.742 1/1/2022 Metering pump for Water Treatment Plant Equipment 14,344 13.462 9667% 13.926 1.03 Water 13,462 13.926 1/1/2022 Camera sytem for water treatment plant & row sater & Eastside Reservoirs Bruipment

20.63! 19.362 9667% 20,030 103 2022 Water 19.362 20,030 1/1/2022 Rebuild Filter Pump # 2 at water Trestment Plant Equipment

11.907 11.175 9667% 11.560 1.03 2022 Water 11.175 11.560 1/1/2022 Material & Supplies for SR-98 Widening Project & 10th St Equipment 84,341 65.172 85.00% 76,673 1.10 Water 65,172 11.501 76,673 1/1/2021 Purchase to repair Fiter Pump No. 3 Equipment 43,869 33,899 85.00% 30,881 Water 33,899 5,982 39,8S: 1/1/2021 Equipment

5.752 2.615 50.00% 5,229 2021 Water 2.615 2.615 5.229 1/1/2021 Pipe Cutter Equipment

49.301 38.097 85.00% 44.820 Water 38.097 6.723 44.820 1/1/2021 Equipment 13,666 10,560 85.00% 12,424 88888 Water 10,560 1,864 12,424 1/1/2021 53,052 40,995 85.00% 48,229 Water 40,995 7,234 48,229 1/1/2021 Equipment

9.359 5.981 70.00% 2.563 8.544 Water 5,981 2.563 8.544 1/1/2021 Chlorine system sensor/cabinet. Equipment

33.040 21.025 70.00% 2.011 30.036 Water 21.025 9.011 30.036 1/1/2021 2020 Silveredo/Vehicle Lesse Equipment

33.040 21.025 70.00% 2.011 30.036 1.10 Water 21.025 30,036 1/1/2021 2020 Silverado/Vehicle Lease Equipment 32,868 20.916 70.00% 29,880 1.10 Water 20.916 8.964 29,880 1/1/2021 2020 Silverado/Vehicle Lesso Equipment Cost New (RCN) Life % Depreciation Costs Type Book Value Deprec Service Property Description RCNLD, Replacement OCLD Remaining AD Asset Year in System Book Net Accumulated Book Date in CITY OF Calexico, CA CITY OF Calexico, CA Date In Book Accumulated Book Net T System Year in CCI Index All Asset Remaining OCLO Replacement Asset Property Description Service Cost Deprec Book Value Type Service | Costs Cost New (RCN) Equipnsent WASTEWATER OPERATIONS FUND 1/1/1983 9,211 Sener Equipment WASTEWATER OPERATIONS FUND 1/1/1983 9,211 9,211 Sewer Equipment WASTEWATER OPERATIONS FUND 1/1/1983 9.211 9.211 Sewer Equipment WASTEWATER OPERATIONS FUND 9.211 Semer
Equipment WASTEWATER OPERATIONS FUND 1/1/1983 9,211 Sewer 0 0000000 Equipment WASTEWATER OPERATIONS FUND 1/1/1983 Sewer
Equipment WASTEWATER OPERATIONS FUND 8,439 CC0GGG G O C Sewer Equipment WASTEWATER OPERATIONS FUND 1/1/1980 8,439 8,439 Sewer WASTEWATER OPERATIONS FUND 1/1/1996 12,582 12,582 Sewer WASTEWATER OPERATIONS FUND 1/1/1980 6,949 Sewer
Equipment WASTEWATER OPERATIONS FUND 1/1/1980 6.949 Sewer Equipment WASTEWATER OPBRATIONS FUND 1/1/1980 6.949 Sewer Equipment WASTEWATER OPERATIONS FUND 1/1/1988 6,322 Sever Equipment WASTEWATER OPBRATIONS FUND 1/1/2003 5,400 5,040 Sewer Equipment WASTEWATER OPERATIONS FUND 1/1/1990 6.047 6.047 Sewer Equipment WASTEWATER OPERATIONS FUND 6/6/2006 5.S44 5544 i Sve Equipmen: WASTEWATER OPERATIONS FUND 1/31/2008 12.559 6,035 Sewer WASTEWATER OPBRATIONS FUND 4/10/2008 3,025 3,147 3,478
WASTEWATER OPERATIONS FUND 3/19/2008 4.214 Sower
Equipment WASTEWATER OPERATIONS FUND 6/30/2008 22,874 22.874 0 Sewer WASTEWATER OPERATIONS FUND 8/12/2008 37,853 35.119
WASTEWATER OPERATIONS FUND 9/11/2008 13,132 12.111 Sewer Equipment WASTEWATER OPFRATIONS FUND 8/29/2008 59,385 S4,757 4,619 Sewe:

Equipment WASTEWATER OPERATIONS FUND 4/9/2009 SEver
Equipment WASTEWATER OPERATIONS FUND 4/9/2009 9,40: Sewe:

Bquipment WASTEWATER OPERATIONS FUND G/19/2009 17,700 15.340 Sewer WASTEWATER OPERATIONS FUND 6/19/2009 30,104 26,090 4,014 Soner WASTEWATER OPERATIONS FUND [0/8/2009 12,318 11 S48 SevEr Equipment WASTEWATER OPERATIONS FUND 1/25/2010 32.939 13.633 19.306 Sewer Equipment WASTEWATER OPERATIONS FUND 2/12/2010 32,939 13.593 Sene= Equipmeet WASTEWATER OPERATIONS FUND 2/26/2010 40,308 15:706 Sever Equipment GENERAL FUND 2/26/2010 40.308 33,590 6,718 Sewer Equipment WASTEWATER OPERATIONS FUND 12/19/20:1 21.921 15.344 6.576 Sewer Equipment WASTEWATER OPERATIONS FUND 12432013 21.921 6.576 Sewer Equipment WASTEWATER OPERATIONS FUND 19,540 12,050 7,490 Equipment WASTEWATER OPERATIONS FUND 3/10/2014 56,914 31,619 25,295 Sever Equipment WASTEWATER OPERATIONS FUND 1215/2013 7.704 3.295 Seuer Equipment WASTEWATER OPERATIONS FUND 7,704 4408 3.295 Seuer Equipment WASTEWATER OPERATIONS FUND 12/15/2013 10.028 5.738 Sever Equipment WASTEWATER OPERATIONS FUND 12/15/2013 10.028 5,738 3.250 Sever Equipment WASTEWATER OPERATIONS FUND 10/17/2013 7.704 4.45: Sewer Equipment WASTEWATER OPERATIONS FUND 10/17/2013 7.704 4.451 3.253 Sewer 8BBBABBABABAAaaăaaaaaaasca3B8=0SB888888 00020000430000000000000018000 0000000000000000091 АЛЛ/0/12 1112 2П00800020:00000301.0:3 .......

Equipment WASTEWATER OPERATIONS FUND 10/17/2013 14.376 8.306 6020 Sewer .............

Equipmsen: WASTEWATER OPERATIONS FUND 10/8/2013 6,628 5,799 Sewer Equipment WASTEWATER OPERATING 6/26/2015 46,671 21,780 24,891 Sewer Equipasen: WASTEWATER OPERATING 6/26/3015 50,759 44,414 6,345 Sewer Equipment WASTEWATER OPERATING 5/13/2015 419,260 375,587 43.673 Sewer Equipment WASTEWATER OPERATING 4/21/2015 70.700 33,779 36,921 ScIver ............

Equipment WASTEWATER OPERATING S/21/2015 12.801 13,169 Sewer Equipmen: WASTEWATER OPERATING S/18/2015 6,759 Server
Equipmon: WASTEWATER OPERATING 5/18/2015 2,890 Server
Equipment WASTEWATER OPERATING S/18/2015 2,890 Sewer
Equipment WASTEWATER OPERATING 8/6/2014 10,588 5,000 Server Equipment WASTEWATER OPERATING 6/19/2015 19,014 10,141 Sewer Equipmen: WASTEWATER OPERATING 5/142014 19.014 10,141 Sewer Equipment WASTEWATER OPERATING 22717 11.990 10.727 Sewer Equipnen: WASTEWATER OPERATING 9/3/2014 9,641 8,820 Sewer Equipment KSB SEVATECH MODEL 10-250 CENTRIFUGAL, PUME ROR REPARS TO DIESE SERAI 932 6630.7 2,064 Sewer Equipment 6.931 9,064 Sewer
Equipment KSB SEWATECH MODEL F 100-250 CENTRIFUGAL PUMP FOR REPAIRS TO DIGESTER SERIAL #997291892 6/28/2017 15,995 9,064 Sewer Equipment 1 ELMCO - SLUDGE MIXER REPLACEMENT. SERIAL #24105-01 6/29/2017 72,246 31,307 40.939 Sewer Equipment MANHOLE REPLACEMENT AT IMPERIAL AVE. W & VERNARDO DRIVE 6/30/2017 12,052 11.752 20,300 Server Ecuipment SEWER LINE REPLACEMENT AT STH. STREET AND ROCKWOOD AVE. 6/30/2017 71,156 26,091 45,065 Serrer Equipment PLANT DIGESTER/Clarifier IMPROVEMENTS REPAIR & MODIFICATIONS 5/30/2017 775,772 284,450 491,322 Sewer Equipment Placit Rost Cer Kauai aed Move 1/1/2018 22,740 10.233 12,507 Sewer Ecuipment 1/1/2018 9,445 4,250 5.195 Sewer
Equipment Leased Vehicle 1/1/2018 30,757 27,681 3,076 Sewer Equipment Leasec Vehicle 1/1/2018 25.595 24,404 2,712 Sewer Ecuipment Leused Vehicle 122018 23.918 2658 Sewer
Equipment Icosed Vehicle 2/1/2018 13.558 12.202 Sewer
Equipmen: 975 -Pressure Washer 5-10 yts 1/1/2020 7,514 1,503 Sewer Equipment Leased Vehicle 39.500 19,799 19,099
Sewer
Equipment Caterpillar becicboc looders 1/1/2020 128.034 96.025 Sewver Equipment SİA PERPEL NEO HEL LOADER 1/1/2020 24.335 18.251 Sewer Equipmen: 1/1/2020 95.541 23,885 71.656 Sewer
Equipmen: 2000 GAL.L.ON WATER TRUCK 1/1/2020 51.469 12.867 38,602 Sewer Equipmen: (2) DUPLEX PLUNGER PUMP 1/1/2020 73.985 18.496 $5,489 Sewer Equipanent 2020 Silversdo/Vehicle L.ease 1/1/2021 29.880 20 916 | Sewer Equipment 2020 Chev Maliba/Vehicle Lcase 1/1/2021 20,423 6,127 14.296 Sewer pump for lil darieicle 1.ease 4A3021 33,167 23.317 Sewer

6.142 3.071 3.071 Sewer
Equipment Mini excavator 1/1/2021 44,820 6.723 38,097 Sewer Squipment Pump ond equipment fer DAF 1/1/2021 12.813 3.844 8.959 Sewer CITY OF Calexico, CA Date in Book Accumulated Book Net Year In cci Index All Asset Total Remaining| OCLO Replacement RONLD Asset Property Description Service Deprec Book Value Type service. Costs Depreciation Ufe % Cost New (RCN) Equipment Gorman pump 1/1/2021 4,231 2,135 12,096 Sewer 14.23! 2,135 85.00% 12.096 15.654 13.519 Equipment Engine for lift stution 1/1/2021 7.932 2,380 5.552 Sewer 1.10 2.380 70.00% $.552 8.725 6.345 Equipment BARNES SUBMERSIBLE NON-CLOG SEWAGE PUMPs/ Margarita Basin 1/1/2022 12,962 432 12,530 Sewer 2022 12.962 9667% 12.530 13.351 12.919 Equipment Shp 1/50/230 8.00 26 SMA-New Gould Pomp for WWI? 1/1/2022 7,182 239 6,943 Sever 7,182 96.67% 7,397 7,158 Equipment Pumps for Wastewater Treatment Plent ond Collection Liftstotions 112022- 17.865 596 520370 Some 2022 17.865 96.67% 17,270 18,401 17.805 Subtotal 20,409,476 $ 11,201,165 $ > 20,409,476 $ 11,201,165 5 9,208,311 5 31,114,417 5 19,913,257 Buildings
Buildings WATER TREATMENT PLANT - LAND IMPROVEMENTS 5/4/2011 S 15,965 $ 8,914 $ 7,051 Water 2011 147 $ 15.965 $ 8,914 14.17% 5 7,051 $ 23,469 $ 14,555 Buildings WATER TREATMENT PLANT - LAND IMPROVEMENTS 1/1/1980 37,131 37.131 Water 4.53 37,131 37.131 0.00% 168.204 Buildings WATER TREATMENT PLANT - CONSTRUCTION 5/5/2009 2.327,000 612.777 1.714,223 Wotes 2,327.000 612.777 73.67% 1.714.223 3.630.120 3.017.343 Buildings WATER TREATMENT PLANT - CONSTRICTION 5/5/2009 2,353.943 619.872 1.734,071 Watc: 2009. 2,353.943 619.872 73.67% 1.734.071 3.672.151 3.052.279 Buildings WATER TREATMENT PLANT - CONSTRUCTION 10/16/2008 110,00D 30,057 79,933 Water 2008 110.000 30,067 72.67% 79.933 177,100 147,033 Buildings WATER TREATMENT PLANT - CONSTRUCTION 10/16/2008 3,715,129 1,015,469 2,699.551 Water 3,715,129 1.015.469 7267% 2,699,66! 5.981,358 4,965,889 Buildings WATER TREATMENT PLANT - CONSTRUCTION 7102009 75.929 19.742 Water 2009 156 4 75.929 19.742 $6.187 118.449 Subtotal 8,635,097 $ 2,343,970 $ 8,635,097 $ 2,343,970 740096 5 629.127 $ 13,770,851 $ Improvements
Improvements WATER TREATMENT PLANT - LAND IMPROVEMENTS 5/5/2009 $ 265.627 $ 137,857 Water 2009 H 1.56 $ 403.484 $ 265,627 34.17% $ 137.857 629.436 363.809 Improvements HATER DISTRIRTITION SYSTEM LAND IMPROVEMENTS 11/23/2009 331.496 195,385 Water 1.56 26009 331,496 37.08% 195.385 821.936 490,440 Improvements WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 10/20/2010 69.144 79.021 Water 2010 148.165 69,144 53.33% 79.021 156.067 Improvements WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 29,769 • Water 2.82 29,769 29,769 0 00% 83.948 54,179 Improvements WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1999 21.747 1,388 Water 2.20 23.135 21.747 6.00% 1,388 50,8% 29.149 WATER TREATMENT PLANT -PORTABLE STRUCTURES/CONSTRUCTION 1/1/1998 98.297 2,006 Water 100,303 2.00% 2,006 226,684 128,387 Improvements WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1970 12.553 Water 1970 2.67 12.553 12,553 0.00% 121.392 108.839 WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1970 Water 6,783 0.00% 65.592 58,809 Improvements WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1970 Water 967 5,134 0.00% 49,650 44,516 Improvements WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION Water 2007 0.00% Improvements WATER TREATMENT PLANT - LAND IMPROVEMENTS 1/1/1980 Water 4.53 0.00% Improvements WATER TREATMENT PLANT - CONSTRUCTION 1/1/1949 308.570 Water 1949 28.00 308.570 308,570 0.00% 8.639.957 8.331.387 Improvements WATER TREATMENT PLANT - CONSTRUCTION 1/1/1949 22,940 Water 1949 28.00 22,944 22,944 0.00% 642,443 619,499 Improvements WATER TREATMENT PLANT - CONSTRUCTION 273.627 • Water 16.22 273,627 273.627 0.00% 4,438,235 4,164,608 Improvements WATER TREATMENT PLANT - CONSTRUCTION 348.730 462.270 Water 348,730 452.270 1,362,480 Improvements WATER TREATMENT PLANT - CONSTRUCTION 1/1/1998 163.534 170,209 Water 163.534 754.259 590.725 WATER TREATMENT PLANT - CONSTRUCTION 1/1/2000 712,640 871.004 Watcr 1.583,644 712,640 3.404.834 2.692,194 Improvements WATER TREATMENT PLANT - CONSTRUCTION 1/1/1950 2.067,694 Water 2,067.694 200.86 54,194,254 $2,126,550 WATER TREATMENT PLANT - CONSTRUCTION 1/1/1970 700.566 Water 700.566 6.774,475 6.073.909 CUSTOMER SERVICE - CONSTRUCTION 12/15/2003 Water 14,338 1300 10780 Improvements WATER TREATMENT PLANT - CONSTRUCTION 6/30/2007 10.034 Water 24.081 Improvements FIRE PROTECTION - CONSTRUCTION 7129/2010 185,903 597,305 Water 784.208 186,903 $97.30S 1,191.995 1.005.092 WATER TREATMENT PLANT - CONSTRUCTION 11/2/2010 400,327 1315,361 Water 1,715,688 100,327 315.36 2.507. 865 2,207,518 provements WATER TREATMENT PLANT - CONSTRUCTION 6/30/2011 7,248 25.696 Water 32.944 25.696 41,180 WATER TREATMENT PLANT - CONSTRUCTION 3/9/2011 2.413 8,233 Water 10.546 2.413 8.233 13.236 WATER TREATMENT PLANT - CONSTRUCTION 1/21/2015 815.591 4.682,775 Wale: 5.498.365 815.59 4.682.775 6,497.235 WATER TREATMENT PLANT - CONSTRUCTION 1/21/2015 211,879 1.216,520 Water 1.428,399 211875 1.216,520 1.687,891 WATER TREATMENT PLANT - LAND IMPROVEMENTS 1/21/2015 26,149 44.365 Water 70.514 26.149 44.365 67.635 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 7/1/2008 185,692 145.901 Sewer 331.593 348,172 WASTEWATER TREATMENT PLANT - CONSTRUCTION 2/10/2006 57.837 138,772 Sewer Improvements WASTEWATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC EQUIP Sewer WASTEWATER TREATMENT PLANT - CONSTRUCTION 34,608 10106 Sever marcovements ACTUATIO TRATEDAN CANSTAMAN 90.418 Sever 152.378 WASTEWATER TREATMENT PLANT - CONSTRICTION 1/1/1985 65.191 21,730 86.922 movements WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1994 114,953 86,719 Sewer 201,671 improvements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 10,906 Sewer 10,905 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 11/196 Sewer 0 WASTEWATER TREATMENT PLANT - CONSTRUCTION 420,198 Server 4.063.318 3,60 WASTEWATER TREATMENT PLANT - CONSTRUCTION 420,198 Sewer 4,063,318 3,643,120 WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1990 1.576,322 848,789 Sewer !!!!!!!!!!!!!!!!!! 6,838,813 5.262.491 WASTEWATER TREATMENT PLANT - CONSTRUCTION 378.746 Sewer 378.746 3.283.729 WASTEWATER TREATMENT PLANT - CONSTRUCTION 11/1970 378,746 Sewer 378 746 3062675 3.283.729 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION Sewer WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1967 12.716 Sewer WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION VV/1S70 14,555 Sewer 14,555 WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1969 144,014 Sever 44.014 !!!! WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1969 144.014 • Sever Sewer 144.014 19"* WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1969 87,506 87.505 WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1990 188,086 101,277 Sewer 289,364 WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1980 893,544 157.684 Sewer 1,051,228 WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1980 127,203 22,448 Sene: 149.55:

WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 11/1967 36.504 • Sewer 173,600 WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1975 32.723 1,722 Sewer 34,446 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1967 35,662 Sewer 38501 407.971 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1975 8,891 Sever 44.813 Improvements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1967 Sewer 208.921 WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1967 355,782 Sewer 4,081,588 merovements WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1967 26911 Sewer Improvements 1/1/1970 Sewer
Sewer
martiamante WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1997 108,306 104,058 Sewer 212364 1/1/2001 95.374 15.526 Sewer 110,900 2°°803R2
Improvements WASTEMATER TREATMENT RANT: RABIE STRUCTURE STRON Improrements 1/1/1980 47.082 Sewer
mprovements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 11/196 101.677 Sowe:

Improvements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/199G 101.677 Sewer Dete In Accumulated Book Net system Year in CCI index All Asset Remaining OCLD Replacement RONLD CITY OF Calexico, CA Ufe % Cost New (RCN)
Asset Property Description Service. Cost Deprec. Book Value Type Service Factor Costs Depreciation WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1995 100.670 100,670 Sewer 2.44 100,670 100,670 0.00% 245.635 144,%5 improvements 144.965
WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1995 :00.670 100.670 Sewer 244 100.670 100.670 000% 245.635 Improvements 2.29 104.625 0.00% 239,592 134,967
Improrements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1997 104.625 104.625 Sever 104.625 WASTEWATER TREATMENT PLANT -PORTABLE STRUCTURES/CONSTRUCTION 76.022 76.022 Sewer 4.03 76.022 0.00% 306.,369 230.347 improvements
WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 83,449 83,449 Sewer 3.67 83,449 83,449 0.00% 306,258 222,809 improvements 0.00% 245.643 158,535
WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1990 87.108 87.108 Sewer 282 87,108 87,108 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1994 97.75! 93,84] 3.910 Sower 247 97.751 93.841 4.00% 3.910 241.444 147.605 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRICTION 58,999 $8,999 Sewe: 4.53 38,999 58.999 0.00% 267,264 208.265 improvements 208.265
Improvements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1980 58,999 58,999 0 Sewer 4.53 $8,999 58,599 0.00% 267.254 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/2000 108,619 97,757 10,862 Sewer 215 108,619 97.757 10.00% 10,862 233,531 135.774 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1960 19,360 19,360 Sewer 16.22 19.360 0.00% 314,023 294.653 Improvements 11.295 31.093
VASTEWATER TREATMENT PLANT - CONSTRUCTION 2/28/2002 19,037 7,742 11,295 Sewer 2002 204 7.742 5933% 38.835 6/15/2006 37,312 30,005 7,307 Sewer 37,312 30,005 19.58% 7,307 64.177 34,172

WASTEWATER TREATMENT PLANT - LAND IMPROVEMENTS
WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 6/30/2007 223,000 133,800 89,300 Sewer 1.68 223.000 133,800 40.00% 89,200 374,640 240,840 WASTEWATER TREATMENT PLANT - LAND IMPROVEMENTS 1/1/1980 30.164 30.164 Sewer 453 30.164 0.00% 136,644 106.480 WASTEWATER TREATMENT PLANT - LAND IMPROVEMENTS 1/1/1980 453 6.973 6.973 0.00% 31.586 24.613 mprovements
WASTEWATER TREATMENT PLANT - LAND IMPROVEMENTS 1/1/1980 43,886 43,886 • Sewer 453 43,886 43,886 0.00% 198,803 WASTEWATER TREATMENT PLANT - LAND IMPROVEMENTS 1/1/1980 31,357 31,357 4.53 31,357 31,357 0.00% 142,04S :10,688 morovements
FIRE PROTECTION - CONSTRUCTION 8/26/2010 89.511 21.184 68.327 2010 1.52 89.511 21,184 7633% 68.327 135.056 114.872 mprovements
FIRE PROTECTION - CONSTRUCTION 8/26/2010 89.511 21,184 68.327 Sever 2010 1.52 89.311 21.184 76.33% 68.327 136.0SG 114,872 Improvements 223.087
Improvements FIRE PROTECTION - CONSTRUCTION 7/29/2010 174,060 41.484 132.576 Scuer 2010 152 174,060 41,484 7617% 132.576 264.571 FIRE PROTECTION - CONSTRUCTION 7/1/2010 125.567 30,136 95,431 Sever 2010 1.52 125,567 30.136 76.00% 95.431 190,862 160,726 improvements 353.845 293.102 495.383
morovements WASTEWATER TREATMENT PLANT - CONSTRUCTION 353,845 60.743_ 226302 SOMET 2013 1.40 5 7705079 1,5922 434,640 11/18/2013→ 27,105,479 $ 14,759,127 $ 8283% → 12346351 8 104815560 $ 229,386,433 Subtotal
Infrastructure 243.549
WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 11/23/2009 s 178,240 $ 34,505 $ 143.735 Water 2009 1.56 178,240 $ 34.505 80.64% $ 143,735 $ 278,054 $ WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 11/23/2009 22,669 Water 1.56 22,669 80 64% 18,280 35,363 30,975 Infrostrocture 8.850 2.317| 73.85% 6.543 15.859 13.542
Infrostructure STREETS - COLLECT & DISTRIBUTE (WATER/SEWER; 6/30/2005 8,860 Weter 1.79 infrastructure STREETS - COLLECT & DISTRIBUTE (WATER/SEWER) 6/30/2005 15.000 3.923 Water 1.79 15,000 3.923 73.85% 26.850 22.927 STREETS - COLLECT & DISTRIBUTE (WATER/SEWER) 6/30/2005 13,000 3,400 Water 1.79 13,000 3,400 73.85% 9,600 23,270 19.870 Infrastructure
Infrostructure WATER DISTRIBUTION SYSTEM - INFRASTRUCTURE 1/1/2004 5.974 4.374 Water 1.88 5,974 1,700 71.54% 4,274 11,231 9,531 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 22,000 15.738 Water 2004 22,000 2,660 71.54% 41.360 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2004 16,500 4.696 11.804 Water 16,500 71.54% 31,020 Infrastructure
Infrestructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1940 Water 6,090 0.00% 336,229 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTS (WATER/SEWER) Water 0.00% 250,830 241,260 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/19SS 6,708 6,708 Water 5.708 6,708 0.00% 135,837 129.129 Infrastructure
Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1960 317 Water 3.85% 133.912 125.974 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 Water 7,303 11.54% 113.603 106,300 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 10,836 8,752 2,084 Water 10,836 8,752 19 23% 104,784 96.032 infrastructure
WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1975 15.995 11.689 4.307 Water 15.995 11,689 26.92% 96.616 84,927 Infrastructure
infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1980 22.188 14.508 7.580 Water 22.188 14.508 34.62% 100.512 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 33.024 19.052 13.972 Water 33.024 19.052 42.31% 33.087 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 37.668 18.834 18.834 Water 37.668 18.834 50.00% 06.224 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 39.732 18,643 21.089 Water 39,732 18,643 53.08% Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 42,828 28,778 24,050 Water 42,828 18,778 56.15% afonstructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 45.408 18.512 26.895 Weter 18.512 59.23% infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 11998 18,282 Water 18.282 6231% Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 $0,568 17.504 33,064 Water 50,568 65.38% 91.217 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 51,600 16,274 35.326 Water 51,600 6846% 88,990 Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1920 $.148 5,148 Water 5.148 0.00% 268.520 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATBR/SEWER) 1/1/1930 6.864 6.864 Water 000% 445.130 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 11/1940 12,012 12,012 Water 12,012 0,00% 651.171 focastime
WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1950 18876 18.876 Water 18,876 0.00% 475.864 Infrastructure
WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1955 13.572 13.572 Water 13,572 0 00% 261.261 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1960 15.704 16.062 Water 3 85% 254,878 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 16.704 14,777 1927 Weter 10*82823... 16,704 11.54% 215,070 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 21,924 17.708 4.216 Water B82088283088880883@30288003098892023@80088283998003 21,924 19.23% 194,297

32.364 26.92% 8218 171,828
nfrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1975 32,364 23.651 Water Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1980 44892 29.352 15,540 Water 44.892 34 52% 15.540 203.361 174.009 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1985 66.816 38,548 28,268 Water 66.816 42.31% 28.268 269.268 230,720 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 76.212 38.106 38,106 Water 76,212 SO 00% 38.105 214,918 176,812 Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 80.388 37.721 42.657 Water 80,388 53 08% 42,567 215,440 177,719 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 171/1994 86,552 37,994 48.658 Water 86.652 55.15% 48,658 176.036 Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 21.872 37.455 54,416 Weter 91.872 59.23% S4.416 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 98.136 36,990 61.145 Water 98,136 62.31% 61.146 184,797 Infrostructure
WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 102,312 35,416 66.896 Water 102.312 35,416 65.38% 65,896 184,55S WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 104,400 32,926 71,474 104,400 32,926 5846% 71,474 180,050 Infrastructure
Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1920 6,534 6,534 • Water 6,534 0.00% 340.813 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1930 8,712 8.712 Water 0.00% S64,973 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1940 15,246 15,246 • Water 15,246 15,246 0.00% 826,485 Infrastructure 23.958 0000•AG 603.98:

Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 23,958 23.958 Water 23,958 0,00% WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 25,857 25.857 Water 25.857 25.857 0.00% 497.747 Infrestructure
Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1960 31.824 30.600 1.224 Water 31.824 30.600 3.85% 485,585 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 31,824 28,152 3,672 Water 31.824 28,152 1154% 409,746 ninetime
Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 121/1970 41.760 33.737 8.033 Water 41,769 33,737 19.23% 370,170 Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1975 61.659 45.059 16.601 Water 61.659 45.059 26.92% 16.601 327.362 WATER DISTRIBUTION SYSTEM - COLI.ECT & DISTRIBUTE (WATER/SEWER) 85.527 55.922 85.527 55.922 34.62% 29.505 387.437 331516 Infrastructure 23611 Water
WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 70 680 45,959 79,680 45,969 42.31% 33,711 321,110 275,141 Infrastructure
WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 145.197 72.599 72.599 Woler 145.197 72,599 50.00% 72.599 409,456 336,858 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1 153,153 71.854 Water 153.153 71.864 53 08% 81.289 410,450 338,586 nfes costume 81.289 Woter
Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 103.335 45.308 103.335 45.308 56.15% 58.027 255.237 209.929 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 175.032 71,359 103 673 Wor 175.032 71.359 59.23% 103.673 416,576 345.212 - 6 CRY OF Calexico, CA Date In Book Accumulated Book Net System Year In CCI Index All Asset Total Remaining DOlD Renlacement RONLD Asset Nonerty Descrintion Service Deprec Book Value Type Service Factor Costs Depreciation Life % Cost New (RCN Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 186,966 70,472 116,494 Water 1998 226 186.965 70,472 62.31% 116.494 422,543 352,071 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 122.010 42.234 Water 2.15 122,010 42,234 65.38% 79.776 262.322 220,088 Infrastructure
Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 198.200 62,730 136.170 Water 2002 2.04 198,900 62,730 68.46% 136.170 405.756 343.026 Infrastrocture WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1950 9,136 S,785 Water 1622 2,136 8,785 3.85% 148,186 139,401 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 2,136 8,082 Water 13.76 9,136 8,082 11 54% 125,711 117,629 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 11,991 9.685 Water 967 11,991 9,585 1923% 115,953 106,268 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1975 17.701 12.933 Water 6.04 17.701 12.935 26.92% 4.766 105.914 93.979 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1980 24.553 16.054 8,499 Weter 24.553 34.62% 8.499 111.225 95.171 1/1/1985 4.03 21050 42.31% 15.461 47.272 126,189
Infrustructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 36,544 21,083 15,461 Water 36,544 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 17171990 41,683 20,842 20.841 Water 2.82 41,683 20,842 50.00% 20,841 117.546 96.704 infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 13.267 20.631 23.336 Water 2.68 43.567 20.30 53.08% 23.336 117061 97,201 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 47,393 20,780 26.613 Water 247 47.393 5615% 26.613 95.281 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 50,248 20,486 29,762 Water 2.38 50,248 20,486 59.23% 29,762 119,590 99.104 infrastructure
Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 53,674 20,231 33,443 Water 33.674 20,231 62.31% 33,443 121,303 101,072 Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 55.958 19,370 36.588 Water 215 55.958 19.370 65.38% 36.588 120,310 100,940 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATERSEWER) 1/1/2002 57,100 18.008 30.092 Water 2.04 57,100 18.008 68.46% 39.092 116.484 28.476 Infrastructure
Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1920 10,212 10,212 Water 53.16 10,212 10,212 0.00% 542,870 532,658 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1930 13.616 13.616 Water 1930 65.85 13.616 13.616 0,00% 896,514 882,998 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1940 23.828 23,828 00 Water 55.21 23.828 23.828 0.00% 1.315.544 1.291,716 Infrastructure
Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1950 37,444 37,464 Water 26.21 37.444 37.444 0.00% 981.407 943.963 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 54,717 54,717 Water 20.25 54,717 54,717 0.00% 1.053,302 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1960 67,344 64.754 2,590 Weter 16.22 67,344 64,754 3.85% 1,092,320 1.027.S66 Infrastructure
Infrustructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 57,344 59.574 7.770 Water 13.76 67.344 59.574 11.54% 7,770 926,653 867,079 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 88,389 71,391 16,998 Water 2.67 88,389 71.391 19.23% 16.998 854,722 783.331 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1973 130,479 95,350 35,129 Water 1975 130,479 95.350 26.92% 35.129 788,095 692.743 Infrastructure WATER DISTRIBUTION SYSTEM - COLLBCT & DISTRIBUTE (WATER/SEWER) 1/1/1980 180,987 118.338 62,649 Water 180.987 118.338 34.62% 62.649 819,871 701.533 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 11/1990 269,376 155,409 113,957 269,376 155.409 4231% 113,967 1,085,585 930,176 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 307,257 153,628 153,529 Water 307,257 153.628 50.00% 153.629 866.465 712,837 Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 324,093 152.074 172,019 Water 324.093 152.074 53.08% 172.019 868,569 716,495 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 349,347 153.175 196.172 Water 349.347 153,175 S6 15% 196.172 862.887 709.7:2 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1//1996 370,392 151,006 219386 Water 370,392 151,006 59.23% 219,386 881.533 730.527 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 395,646 149,128 246,518 Water 395,646 149,128 62.31% 246.518 894,160 745,032 Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 412,482 142,782 269.700 Water 2.15 412,482 142.782 6538% 269,700 886.836 744,054 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 420,900 132,745 288.155 Weter 420,900 132,745 68.46% 288,155 858,636 725,891 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 84.826 42.413 42,413 Water 84,826 42,413 5000% 42.413 239,209 196.796 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 89.474 41.984 47,490 Water 89.474 41,984 53.08% 47,490 239,790 197,806 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 96.446 42,288 $4.158 1994 96.446 42 288 5615% $4,158 238,222 195,934 nfrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 102,256 41.689 60.567 2.38 102.256 41.689 59.23% 60.567 243.369 201.680 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 109.228 41.171 68.057 Water 226 109.228 41.171 62.31% 68.057 246.855 205.684 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 113,876 39,419 74,457 215 113,876 39,419 65.38% 74.457 244,833 205,414 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 116,200 36,648 79,552 Water 2002 2.04 116.200 36.648 6846% 79,552 237,048 200,400 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 56.357 24,710 31.647 Water 247 56.357 24,710 56.15% 31.647 139.202 114,492 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1 59.752 24,360 35.392 Water 238 59.752 24.360 59.23% 35,392 142,210 117,830 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 63,826 24,058 39,768 Water 1998 63.826 24.058 62.31% 39.768 144.247 120.189 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 66,542 23,034 43,508 Water 2000 2.15 66.542 23.034 65.38% 43,508 143.06S 120,031 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 57,900 21,415 46,485 Water 2002 2.04 67,900 21,415 68.46% 46.485 138,516 17101 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 575,356 252.27: 323.085 1994 2.47 575.356 252.271 56.15% 323.085 1.421.129 1.168.858 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 310,376 126.538 183,838 Water 2.38 310.376 126.538 59.23% 183.838 738.695 612,157 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 551,608 245,606 106,002 Water 2.26 651.608 245,606 62.31% 406.002 1,472,534 1.227.028 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 679,336 235,155 2000 2.15 679,336 235,153 65.38% 444,181 1,460,572 1,225.417 Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 693.200 218.625 474.575 Water 2002 2.04 693.200 218.625 58.46% 474.575 1.414,128 1,195.503 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 5/1/2011 227.538 39.090 188,448 Water 2011 1.47 227.538 39.090 82.82% 188.448 334,480 295,390 Infrostructure Water lines/75 years 11/2018 1.472,570 101947 1.370,623 2018 1.21 1,472,570 101,947 9308% 1,370,623 1,781,809 1,679,852 Water Main 1/1/2019 100.586 Water 2019 1.18 100,586 $.416 94.62% 25.169 118,691 113.275 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 6.278 4.105 2,173 Server 4.53 6.278 4.105 34,62% 2.173 28,439 24.334 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1985 3.953 Sewer 4.03 9344 S.391 42.31% 32.265 infrustructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 10,658 5,329 5,329 Sever 1990 2.82 10,658 50.00% 30,056 24,727 Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 11.242 5,967 Sever 1992 2.68 53.08% 5.967 30.120 24.854 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 12118 5.313 6.805 Server 12.118 $.313 56.15% 6.805 29.931 24.618 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 12.848 7.610 Sever 238 12.848 59.23% 30.578 25.340 infrasture WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 13.724 S.173 8,551 Sever 2,26 13.724 5.173 62.31% 8.551 31.016 25,843 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBTE (WATER/SEWER) 1/1/2000 14.308 9,355 Sever 2000 215 14.308 65 39% 9.355 30.762 25,809 Infrastructure
Infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 14,600 4,605 9,995 Sewer 2002 2.04 14,600 4,605 6846% 29,784 25,179 infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 6,333 6,333 Sever 53.16 6,333 0.00% 336.662 330.329 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1930 8.444 8.444 Sover 65.85 8.444 8,442 000% 556,037 547,593 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1940 14,777 14,777 Sewer S521 14.777 14.777 0.00% 815.838 801.061 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 23,221 23.221 Sewer 26.21 23,22: 23.221 0.00% 608.622 SBS,401 infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) • Sewer 20.25 15.704 1S 704 000% 318,006 302,302 infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1960 19.328 Sewer 1622 19.328 18,585 385% 313.500 294,915 Infrastructure WASTEWATER COLLECTION SYSTEM. - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 19.328 17.098 2.230 Sewer 13.76 19,328 17.098 11.54% 265.953 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 25,368 20,490 4,878 Sewer 2.67 25,368 20,490 1923% 4,878 245,309 224,819 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1975 37,448 27.366 10.082 Sewer 5,04 37,448 27,366 26.92% 10,082 226,186 198,820 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1980 51.944 33.963 17.981 Sewer 1980 4.53 51,944 33.963 34 62% 17.981 235.306 201.343 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 77.312 44.603 32,709 Sewer 4.03 77.312 44,603 12 2104 32.709 311.567 266.954 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 88,184 44.092 44,092 Sewer 2.82 88,184 44.092 S0 00% 44.092 248,679 204.587 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 93.016 43,646 49,370 Sewer 2.68 93.016 45,646 53.08% 49,370 249,283 205,637 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 43.962 S6.302 Sewer 2.47 100.264 43.962 56.15% 56.302 247.652 203.690 Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 171/1996 105.304 13,330 62,965 Sewer 238 106.304 43,339 59 23% 62.965 253.004 209.655 Infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 42,800 70,752 Sever 2.26 113.552 42.800 62.31% 70.752 256,628 213,828 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 118,384 40,979 77,405 Sewer 2000 2.15 118,384 40,979 65.38% 77.405 254,526 213,547 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATBR/SEWER) 1/1/2002 120,800 82,702 Sewer 204 120,800 38,098 68 45% 82.702 245.432 208.334 Infrastructure
Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 S.187 4.190 Sewer 1970 9.67 5.187 4,190 19 23% 50,158 45.969 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/9/1975 7,657 5.596 2.062 Sever 6.04 7.657 $.596 26 92% 2.062 46.248 40.652 - 7 CITY OF Calexico, CA Date in Accumulated Book Net System Year in cci index All Asset Total Remaining Replacement RONLD Asset Property Description Service Deprec Book Value Type Service Factor Costs Life % Cost New (RCM) WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) Sever 3,346 34.62% infrastructure
Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1985 7.616 4,394 3.222 Sever 4,394 42.31% 3222 nonstore WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 4.344 4.344 Sever $0.00% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 9,163 4,300 4,863 Sever 53.08% nfousemicture WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 9,877 4,331 5.546 Sever 56.15% 8852886660 2488895782 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 10.472 4,269 6,203 Sewer 59.23% infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 11.185 4.216 6,970 Sewe: BESODES 62.31% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 11.652 4.037 7.625 Sewer 65.38% 220838822-86989 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 11,900 8,147 Sewer 11,900 68.46% infrastructure
Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1940 6,188 6,188 6,188 0.00% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1950 9.724 9.724 • Sewer infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1953 E1,492 11.492 • Sewer 232.713 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1960 13,600 Sewer 229,416 215.

Infrastrusture
WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1963 14,144 1.632 Sewer 194.621 Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 3,570 Sewer 179.514 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1975 27.404 20.026 7.378 Server 27.404 165.520 145 infrustructure
WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1980 21,586 14,114 7,472 Sever 21,586 18:535 97,785 83,671 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1985 32,128 18.535 13,393 Scuer 129.476 :10.941 infrastructure 18.323 103.342
Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 36.646 18.323 Sewer nirsructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 38.654 18.138 20.516 Sewer 18.228 103.593 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 41,666 23.397 Sever 102915 Infrastructure
WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 14,176 26.166 Scuer 18,010 105,139 infrastructure
Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 47,188 17,786 29,402 Sewer 62.31% 106,645 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 49,196 Sewer 6538% 105,771 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 50,200 15.832 68.46% 102.408 Intrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1960 5.152 4,954 Sewer 3.85% 50802 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 5,152 4,558 Sewer 1154% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 6,762 $ 462 Sewer 65.389 Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1975 9,982 Sewer Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 8,772 5.736 Sewer Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1985 13.056 7.532 5.524 13,056 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 14,892 Sewer 50.00% Infrostracture WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 15,708 7.371 8,337 Sewer 53.08% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 16.932 7.424 9.508 Sewer noto 56.15% Infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 17,952 7,319 10,633 Server Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 19,176 :1.948 Sewer 62.31% nostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 19.992 6.920 23.072 Sewer 19.992 65.38% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 20,400 6.434 13.965 Sewer 20,400 68.45% 880000301900 infrustructure
infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) W1T960 5.360 5.154 206 Seuer 5.360 3.85% infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 5,360 4,742 618 Sewer 5,360 11.54% infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 7,035 5,582 1,353 Sewer 19.23% infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 11/1975 10.385 7,589 2.796 Sever ........." 7,589 26.92% ....

Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1980 8.342 5.454 2.888 Sewer 8.342 34.61% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 7,163 Sewer 12.416 7.163 42.31% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 14.162 Sewer 14,162 S0.00% infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 14,938 7,009 7,929 Sewer 14,938 7,060 53.08% 40.034 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1904 16.102 7.060 16.102 56.15% 39.772 Infesstructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 17.072 Sewer 17.072 59.23% 40.631 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 18,236 6,873 11,363 Sewer 65 62.31% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 19.012 6.581 12431 Sever 19,012 65.38% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 19,400 6,118 13.282 Sewer 19,400 6.118 68.46% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1955 5,278 S.278 Server 5.278 000% Infrastructure
Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 12/1960 | 6,496 6,246 64%6 385% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 6,496 5,746 Sewor 6.496 11.54% infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 11/1970 | 8.526 6.886 1.G40 Sewer 6.886 19.23% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1975 12,586 9,197 3,389 Sewer 12586 2692% Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1980 9,632 6,298 Sever 9,632 34.62% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1985 14,336 5.065 Sever 8,271 42.31% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 16.352 8.176 8.176 Sewer 16.352 8,176 50 00% nimitiams
infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 17.248 8.093 9,155 Sewer 17.248 53.08% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 18,592 8.152 10,440 Scuer 56.15% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 19,712 8.036 11.676 Sever 19.712 59.23% Infrastature WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 21.056 7937 13,119 Sever 21.056 62.31% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/3000 21,952 7,599 14,353 Sewer 21,952 7,599 65.38% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 22,400 7,055 15.335 Sewer 22,400 68.46% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 11/1000 84,534 12.267 42,267 Sewer 34.534 50.00% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 89,166 41,839 47.327 Sewer 89,165 53.08% 197,126 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 96.114 42,142 53.972 Sever 96.114 $5.15% 195.260 nfrastmetime
Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) •/11006 1A1 Ond 41.545 60.359 Sewer 101.904 5923% 200.987 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 108,852 41.029 67.823 Sever 108.852 62.31% 204,977 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 113,484 39,283 74,20: Sever 113,484 65.38% 204,708 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 11S 800| 36.522 79.278 Sewer 115,800 68.46% 199.710 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 62,123 31.062 31.061 Sewer 62,123 50.00% 34.061 144,855 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 11/1992 65,527 30.747 34,780 Sever 55.527 53.08% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 70.633 30,970 39,663 533 56.15% 143,494 Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER SEWER) 74,888 30,531 44,357 Sever 74,888 59.23% Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 79.994 30.152 49,842 Sewer 79. 62.31% Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 83 308 28 860 $4,529 Sewer 83.398 28: 65 38% 150,437 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 85,100 26.839 58,261 Sever 85,100 26,839 68.46% 58,261 173,604 146,765 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 77.453 38.726 38,727 Scuer 77,453 50.00% 38.727 218.417 179,601 Infrastructure 218.948 180.613
Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 81.697 38.335 Sewer 81.697 38.335 53.08% 43.362 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 88.063 38.612 49.451 Sever 88.063 612 56.15% 49.45: 217.516 178.904 nastantone
Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 93,368 38.055 S5.303 Sower 23.368 59 23% $5.303 222.216 184,154 - 8 Date in Accumulated Book Net System Year in? CCt Index| All Asset Remaining OCID RONID CrY OF Calexito, CA Service Cost Deprec Book Value Type Factor Costs Depreciation Life % Property Description
Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/11998 99.734 37,592 62.142 Sewer 99.734 37,592 6231% 62,142 225,399 187,807 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 103,978 35,992 67,986 Sewer 215 103.978 35.992 6538% 67.986 223.553 187.561 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 106,100 33.462 72.538 Sewer 2002 2.04 106.100 33.462 68.46% 72.638 216.444 Infrastructure FIRE PROTECTION - COLLECT & DISTRIBUTE (WATER/SEWER) 7/14/2010 376,026 69,420 306,506 Sewer 2010. 1.52 376.026 69.420 81.54% 306.606 571,550 502.140 Infrastructure FIRE PROTECTION - COLLECT & DISTRIBUTE (WATER/SEWER) 11/17/2010 220,079 39,219 180,850 Scue: 2010 220,079 82.18% 180,860 334,520 Infrostructure FIRE PROTECTION - COLLECT & DISTRIBUTE (WATER/SEWER) 2/28/2012 126,383 20,092 106,291 Sewer 2012 1.44 126,383 20,092 84.10% 106,291 181,991 161.899 afrostructime WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 7/13/2012 10.842 1,668 9,174 Sewer 2012 1.44 10.842 1.668 84.62% 9.174 15.6:3 13,945 infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 7/13/2012 10,842 9,174 Sowe: 2012 144 10.842 1.668 84.62% 9.174 15.613 13.945 infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 10/29/2012 42,047 Sewer 2012 1.44 42,047 6,253 85.13% 35,793 60,547 54,294 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 10/29/2012 42.047 2012 144 42,047 6,253 8513% 35,793 60.547 54,294 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 10/29/2012 42,047 35,793 Sewer 2012 144 42.047 6,253 85.13% 35.793 60.547 54,294 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 3/20/2013 28.526 24,.457 Sewer 2013 140 28.526 4,060 85.77% 24,467 39.937 35.877 nirastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) S/24/2013 38,426 5,370 33.056 Sewer 2013. 140 38.426 5.370 8503% 33.056 53,796 48,426 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 4/29/2013 114,532 16,166 98,465 Sewer 2013 1.40 114,632 16.165 85.90% 98,466 160,484 144.318 Infrastructure WASTEWATER TREATMENT PLANT - COLLECT & DISTRIBUTE (WATER/SEWER) 9/25/2013 17.530 15.257 Sewer 2013 140 17.630 2.373 85.54% 15.257 24.683 22.310 Infrestructure WASTEWATER COLLECTION SYSTEM - COLLSCT & DISTRIBUTE (WATER/SEWER) 9/26/2013 13.355 11,557 Sewer 2013' 1.40 13.355 86 54% 11.557 18,697 16.899 Infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 12/23/2013 36,400 4,760 31,640 Sewer 2013 1.40 36,400 4,760 86.92% 31,640 50,960 46,200 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 16.085 13,982 Sewer 2013 1.40 16,085 2.103 86.92% 13,982 22.519 20.416 Infrastructure Server Menhole 12/24/2018 117.081 111.370 Sewer 2018 117.081 5.711 95.12% 111.370 141,668 135.957 Infrastructure 982 -De Los Flores 12252020-5 160.082 6.157 153.925 Sewer 2020 119 T 11,900 5 7,63,57- 153.925 187,295 181.139 Subtote! 18,376,000 $ 7,163,359 $ 11,212,641 9615% 5 1,212,641 S 62,694,050 $ 55,530,699

GROUP SUMMARY
Cost Cost
Group Beginning Endine Indine
Land 281,615.00 2R1.615 281,615 281.615 281,615 281,615 Construction in Progress 6371,78073 6371.781 6.371,781 6.371.781 6.371,782 6.371,782 Equinment 20,409,47641 11.301.165 9208311 20.409.476 11.201.165 9.208.311 31.114,417 19.913,257 Buildings 3635.00733 2343,970 6201.107 8.535.097 2.343,970 6,291.127 13,770,851 11.426,879

27.105.478.63 14,759,127 12,346351 27.105,479 14,759,127 12,346.351 144.545,560 129,886.433 introverse 18.325.000.21 7.163,350 11.212.641, 18,376.000 7.163.359 545711624 5 258694250 5 33,10,699 62.694.050 Grand Total 11.179,447.11 535,467,521 3652711125 S 81.179.448 S 35.467.621 Water
180,000.00) 180,000 180.000 180,000 180,000 180.000
Construction in Progress 2,505.385.00 2,505,385 2.505.385 2.305.385 2.505.385 2.505.385 Equipment I4.873,1R5.96 7,131.681 7,741,306 14,873,187 7.131.681 7,741.506 20.695.376 13.563.695 Buildings 8,635.097.33 2,343,970 6291.127 8,635.097 2,343,970 6,291,127 13,770,851 IT,426,879 improvements 9.819,428 7.003.665 96,028,790
1203000 30013 1.759390 1383.004 5.073.098 93850-438 41.866,155 Infrastructure
Total 55.939.457-51 521642A15 534297083 S 55,939,458 S 21,642,415 534,27.043 S 178,046557 3 156-104,145 SEWER
Lond [01,615.00 10L.G15 101.615 101.615 101.615 101.615 Construction in Progress 186630573 3866396 3.866395 3.866.396 3866397 3.865 397 Squipment 5,336,289-44 4,069,484 1.466.805 5.536,289 4,059,484 1.466,805 10,419,041 6,349,562 Buildings
improvements 7665462 2526923 :0.192.385 7.665.462 2.526.923 48,616,770 40.951.308 infrastructure 2.000.261 3.458.045 5.543.305 2,090.261 3.453.045 17.827.895 15.737,638 25239996.25 S13825207 311014,734 5 25.239,990 S 13825,207 511.114,784 $ 80.831,718 S 67,006520 System Check TRUE TRUE TRUE TRUE TRUE TRUE TRUE TRUE
A -9

CITY OF CALEXICO, CA

WATER & SEWER SYSTEM

EXISTING CAPITAL COSTS RECOVERABLE FROM CAPACITY FEES
Replacement Accumulated
Line Description Original Cost RENLD
Cost New Depreciation

WATER ASSETS
Total Assets by Category:
1 Land $ 180,000 $ 180,000 $ 180,000
Construction in Progress 2,505,385 2,505,385 2,505,385
3 Equipment 14,873,187 20,695,376 (7,131,681) 13,563,695 4 Buildings 8,635,097 13,770,851 (2,343,972) 11,426,879 5 Improvements 16,913,094 96,028,790 (7,093,665) 88,935,125 6 Infrastructure 12,832,695 44,866,155 (5,073,094) 39.793,061 7 Total $ 55,939,458 $ 178,046,557 $ (21,642,412) $ 156,404,145 Adjusted Assets:
8 Land $ 180,000 $ 180,000 $ $ 180,000
9 Construction in Progress 2,460,965 2,460,965 2,460,965 10 Equipment 13,650,161 18,750,900 (6,340,641) 12,410,259 11 Buildings 8,619,132 13,747,382 (2,335,058) 11,412,324 12 Improvements 16,817,564 95,059,087 (7,017,791) 88,041,296 13 Infrastructure 12,354,365 34,783,950 (4,711,185) 30,072,765 14 • Total 54,082,186 • 164,982,284 $ (20,404,675) $ 144,577,609

WASTEWATER ASSETS
Total Assets by Category:
15 Land $ 101,615 $ 101,615 $ $ 101,615
16 Construction in Progress 3,866,396 3,866,397 3,866,397 17 Equipment 5,536,289 10,419,041 (4,069,479) 6,349,562 18 Buildings 0
19 Improvements 10,192,385 48,616,770 (7,665,462) 40,951,308 20 Infrastructure 5,543,305 17,827,895 (2,090,257) 15,737,638 21 Total $ 25,239,990 80,831,718 $ (13,825,198) 67,006,520 Adjusted Assets:
22 Land $ 101,615 $ 101,615 $ 0 $ 101,615
23 Construction in Progress 3,810,300 3,810,301 3,810,301 24 Equipment 3,929,010 6,886,419 (2,837,691) 4,048,728
25 Buildings
26 Improvements 10,081,684 47,603,099 (7,566,057) 40,037,042 27 Infrastructure 4,525,519 10,166,433 (1,529,581) 8,636,852 28 Total $ 22,448,129 68,567,867 $ (11,933,329) 56,634,538 A - 10

CITY OF CALEXICO, CA

WATER & SEWER SYSTEM

EXISTING CAPITAL COSTS RECOVERABLE FROM CAPACITY FEES
Replacement Accumulated RONLD
Line Description Original Cost Depreciation
Cost New

COMBINED ASSETS
Total Assets by Category:
29 Land 281,615 281,615 281,615
30 Construction in Progress 6,371,782 6,371,782
31 Equipment 31,114,417 (11,201,160) 19,913,257
32 Buildings 13,770,851 (2,343,972) 11,426,879
33 Improvements 27,105,479 144,645,560 (14,759,127) 129,886,433 34 Infrastructure 18,376,000 62,694,050 (7.163,351) 55,530,699 35 Total $ 81,179,448 $ 258,878,275 $ (35,467,610) $ 223,410,665 Adjusted Assets:
36 Land $ 281,615 $ 281,615 $ - $ 281,615
Construction in Progress 6,271,265 6,271,266 6,271,266
37 38 Equipment 17,579,171 25,637,319 19,178,332) 16,458,987 39 Buildings 8,619,132 13,747,382 (2,335,058) 11,412,324 40 Improvements 26,899,248 142,662,186 (14,583,848) 128,078,338 41 Infrastructure 16,879,884 44,950,383 (6,240,766) 38,709,617 42 Total 76,530,315 $ 233,550,151 $ (32,338,004) $ 201,212,147 System Allocation - Water ($):
43 Land $ 180,000
44 Construction in Progress 2,460,965
45 Equipment 12,410,259
46 Buildings 11,412,324
47 Improvements 88,041,296
48 Infrastructure 30,072,765
$ 144,577,609
49 Total
System Allocation - Wastewater ($):
50 Land $ 101,615
51 Construction in Progress 3,810,301
52 Equipment 4,048,728
53 Buildings
54 Improvements 40,037,042
55 Infrastructure 8,636,852
56 Total $ 56,634,538
57 Grand Total Recoverable Assets $ 201.212,147

COMPARISON TO TOTAL
58 Total Utility Assets $ 223,410,665
59 Combined Recoverable Assets $ 201,212,147
Difference (Assets Excluded From Recovery):
60 Excluded From Recovery ($) $ 22,198,518
61 Excluded From Recovery (%) 9.94%
A - 11

APPENDIX B
Water Capacity Fee
Calculation

CITY OF CALEXICO, CA

WATER & SEWER SYSTEM

WATER CALCULATION OF CAPACITY FEE PER ERU
Line Description Total
Recoverable Capital Facilities
Existing Facilities:

Land $ 180,000
2 Construction in Progress 2,460,965
3 Equipment 12,410,259
Buildings 11,412,324
5 Improvements 88,041,296
6 Infrastructure 30,072,765
7 Subtotal $ 144,577,609
Construction in Progress:
8 New Clarifier and Filter System $ 6,000,000
9 Water Distribution Expansion 3,500,000
10 Subtotal 9,500,000
11/ Less Debt Service Principal: $ 0
12 Total Recoverable Assets: $ 154,077,609
Available System Capacity (MGD)
Water Capacity (MGD):
13 Clarifier C and B 14.200
14 Combined Capacity (MGD) 14,200
Total Estimated Capacity (ERUs)
15 Assumed Standard Level of Service Per Capita 143
16 Average Use per Household (gpd) 572
17 Peak Demand (Max Day to Avg Day) 1.57
18 Peak Flows per ERU 896
19 Total ERU Capacity 15,848
Calculation of Proposed Fee Per ERU
20 Combined Cost 9,722
B - 1

APPENDIX C
Sewer Capacity Fee
Calculation

CITY OF CALEXICO, CA

WATER & SEWER SYSTEM

SEWER CALCULATION OF CAPACITY FEE PER ERU
Line Description Total
Recoverable Capital Facilities
Existing Facilities:
1 Land $ 101,615
2 Construction in Progress 3,810,301
3 Equipment 4,048,728
4 Buildings 0
5 Improvements 40,037,042
6 Infrastructure 8,636,852
7 Subtotal $ 56,634,538
Construction in Progress:
8 Wastewater Treatment Plant Expansion/Upgrade $ 46,951,000 Subtotal 46,951,000
10 Less Debt Service Principal: 0
11 Total Recoverable Assets: $103,585,538
Available System Capacity (MGD)
Sewer Capacity, (MGD):
12 WWTP #1 2.500
13 WWTP #2 1.800
14 Combined Capacity (MGD) 4.300
Total Estimated Capacity (ERUs)
15 Assumed Standard Level of Service Per Capita 70
16 Average Use per Household (gpd) 280_
17 Peak Demand (Max Day to Avg Day) 1.52
18 Peak Flows per ERU 446
19 Total ERU Capacity 9,637
Calculation of Proposed Fee Per ERU
20 Combined Cost 10,749
C-1

APPENDIX D
California Government Code:

Sections Pertaining to Water &
Sewer Capacity Charges
California Government Code § 66013
(a) Notwithstanding any other provision of law, when a local agency imposes fees for water connections or sewer connections, or imposes capacity charges, those fees or charges shall not exceed the estimated reasonable cost of providing the service for which the fee or charge is imposed, unless a question regarding the amount of the fee or charge imposed in excess of the estimated reasonable cost of providing the services or materials is submitted to, and approved by, a popular vote of two-thirds of those electors voting on the issue. (b) As used in this section:
(1) "Sewer connection" means the connection of a structure or project to a public sewer system.
(2) "Water connection" means the connection of a structure or project to a public water system, as defined in subdivision (h) of Section 116275 of the Health and Safety Code.
(3) "Capacity charge" means a charge for public facilities in existence at the time a charge is imposed or charges for new public facilities to be acquired or constructed in the future that are of proportional benefit to the person or property being charged, including supply or capacity contracts for rights or entitlements, real property interests, and entitlements and other rights of the local agency involving capital expense relating to its use of existing or new public facilities. A "capacity charge" does not include a commodity charge.
(4) "Local agency" means a local agency as defined in Section 66000. (5) "Fee" means a fee for the physical facilities necessary to make a water connection or sewer connection, including, but not limited to, meters, meter boxes, and pipelines from the structure or project to a water distribution line or sewer main, and the estimated reasonable cost of labor and materials for installation of those facilities bears a fair or reasonable relationship to the payor's burdens on, or benefits received from, the water connection or sewer connection.
(6) "Public facilities" means public facilities as defined in Section 66000. (c) A local agency receiving payment of a charge as specified in paragraph (3) of subdivision (b) shall deposit it in a separate capital facilities fund with other charges received, and account for the charges in a manner to avoid any commingling with other moneys of the local agency, except for investments, and shall expend those charges solely for the purposes for which the charges were collected. Any interest income earned from the investment of moneys in the capital facilities fund shall be deposited in that fund. (d) For a fund established pursuant to subdivision (c), a local agency shall make available to the public, within 180 days after the last day of each fiscal year, the following information for that fiscal year:
(1) A description of the charges deposited in the fund. (2) The beginning and ending balance of the fund and the interest earned from investment of moneys in the fund.
(3) The amount of charges collected in that fiscal year. (4) An identification of all of the following:
(A) Each public improvement on which charges were expended and the amount of the expenditure for each improvement, including the percentage of the total cost of the public improvement that was funded with those charges if more than one source of funding was used.
(B) Each public improvement on which charges were expended that was completed during that fiscal year.
(C) Each public improvement that is anticipated to be undertaken in the following fiscal year.
(5) A description of each interfund transfer or loan made from the capital facilities fund. The information provided, in the case of an interfund transfer, shall identify the public improvements on which the transferred moneys are, or will be, expended. The information, in the case of an interfund loan, shall include the date on which the loan will be repaid, and the rate of interest that the fund will receive on the loan. (e) The information required pursuant to subdivision (d) may be included in the local agency's annual financial report.
(f) The provisions of subdivisions (c) and (d) shall not apply to any of the following:
(1) Moneys received to construct public facilities pursuant to a contract between a local agency and a person or entity, including, but not limited to, a reimbursement agreement pursuant to Section 66003.
(2) Charges that are used to pay existing debt service or which are subject to a contract with a trustee for bondholders that requires a different accounting of the charges, or charges that are used to reimburse the local agency or to reimburse a person or entity who advanced funds under a reimbursement agreement or contract for facilities in existence at the time the charges are collected.
(3) Charges collected on or before December 31, 1998.
(g) Any judicial action or proceeding to attack, review, set aside, void, or annul the ordinance, resolution, or motion imposing a fee or capacity charge subject to this section shall be brought pursuant to Section 66022.
(h) Fees and charges subject to this section are not subject to the provisions of Chapter 5 (commencing with Section 66000), but are subject to the provisions of Sections 66016, 66022, and 66023.
(i) Subdivisions (c) and (d) only apply to capacity charges levied pursuant to this section.

California Government Code § 66016
(a) Prior to levying a new fee or service charge, or prior to approving an increase in an existing fee or service charge, a local agency shall hold at least one open and public meeting, at which oral or written presentations can be made, as part of a regularly scheduled meeting. Notice of the time and place of the meeting, including a general explanation of the matter to be considered, and a statement that the data required by this section is available, shall be mailed at least 14 days prior to the meeting to any interested party who files a written request with the local agency for mailed notice of the meeting on new or increased fees or service charges. Any written request for mailed notices shall be valid for one year from the date on which it is filed unless a renewal request is filed. Renewal requests for mailed notices shall be filed on or before April 1 of each year. The legislative body may establish a reasonable annual charge for sending notices based on the estimated cost of providing the service. At least 10 days prior to the meeting, the local agency shall make available to the public data indicating the amount of cost, or estimated cost, required to provide the service for which the fee or service charge is levied and the revenue sources anticipated to provide the service, including General Fund revenues. Unless there has been voter approval, as prescribed by Section 66013 or 66014, no local agency shall levy a new fee or service charge or increase an existing fee or service charge to an amount which exceeds the estimated amount required to provide the service for which the fee or service charge is levied. If, however, the fees or service charges create revenues in excess of actual cost, those revenues shall be used to reduce the fee or service charge creating the excess. (b) Any action by a local agency to levy a new fee or service charge or to approve an increase in an existing fee or service charge shall be taken only by ordinance or resolution. The legislative • body of a local agency shall not delegate the authority to adopt a new fee or service charge, or to increase a fee or service charge.
(c) Any costs incurred by a local agency in conducting the meeting or meetings required pursuant to subdivision (a) may be recovered from fees charged for the services which were the subject of the meeting.
(d) This section shall apply only to fees and charges as described in Sections 51287, 56383, 65104, 65456, 65584.1, 65863.7, 65909.5, 66013, 66014, and 66451.2 of this code, Sections 17951, 19132.3, and 19852 of the Health and Safety Code, Section 41901 of the Public Resources Code, and Section 21671.5 of the Public Utilities Code. (e) Any judicial action or proceeding to attack, review, set aside, void, or annul the ordinance, resolution, or motion levying a fee or service charge subject to this section shall be brought pursuant to Section 66022.

California Government Code § 66017
(a) Any action adopting a fee or charge, or increasing a fee or charge adopted, upon a development project, as defined in Section 66000, which applies to the filing, accepting, reviewing, approving, or issuing of an application, permit, or entitlement to use shall be enacted in accordance with the notice and public hearing procedures specified in Section 54986 or 66016 and shall be effective no sooner than 60 days following the final action on the adoption of the fee or charge or increase in the fee or charge. (b) Without following the procedure otherwise required for the adoption of a fee or charge, or increasing a fee or charge, the legislative body of a local agency may adopt an urgency measure as an interim authorization for a fee or charge, or increase in a fee or charge, to protect the public health, welfare and safety. The interim authorization shall require four-fifths vote of the legislative body for adoption. The interim authorization shall have no force or effect 30 days after its adoption. The interim authority shall contain findings describing the current and immediate threat to the public health, welfare, and safety. After notice and public hearing pursuant to Section 54986 or 66016, the legislative body may extend the interim authority for an additional 30 days. Not more than two extensions may be granted. Any extension shall also require a four-fifths vote of the legislative body.

California Government Code § 66022
(a) Any judicial action or proceeding to attack, review, set aside, void, or annul an ordinance, resolution, or motion adopting a new fee or service charge, or modifying or amending an existing fee or service charge, adopted by a local agency, as defined in Section 66000, shall be commenced within 120 days of the effective date of the ordinance, resolution, or motion.

If an ordinance, resolution, or motion provides for an automatic adjustment in a fee or service charge, and the automatic adjustment results in an increase in the amount of a fee or service charge, any action or proceeding to attack, review, set aside, void, or annul the increase shall be commenced within 120 days of the effective date of the increase. (b) Any action by a local agency or interested person under this section shall be brought pursuant to Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the Code of Civil Procedure.
(c) This section shall apply only to fees, capacity charges, and service charges described in and subject to Sections 66013, 66014, and 66016.

California Government Code § 66023
(a) Any person may request an audit in order to determine whether any fee or charge levied by a local agency exceeds the amount reasonably necessary to cover the cost of any product, public facility, as defined in Section 66000, or service provided by the local agency. If a person makes that request, the legislative body of the local agency may retain an independent auditor to conduct an audit to determine whether the fee or charge is reasonable, but is not required to conduct the audit if an audit has been performed for the same fee within the previous 12 months. (b) To the extent that the audit determines that the amount of any fee or charge does not meet the requirements of this section, the local agency shall adjust the fee accordingly. This subdivision does not apply to a fee authorized pursuant to Section 17620 of the Education Code, or Sections 65995.5 and 65995.7. (c) Except as otherwise provided in subdivision (h), the local agency shall retain an independent auditor to conduct an audit only if the person who requests the audit deposits with the local agency the amount of the local agency's reasonable estimate of the cost of the independent audit. At the conclusion of the audit, the local agency shall reimburse unused sums, if any, or the requesting person shall pay the local agency the excess of the actual cost of the audit over the sum which was deposited. (d) Any audit conducted by an independent auditor to determine whether a fee or charge levied by a local agency exceeds the amount reasonably necessary to cover the cost of providing the product or service shall conform to generally accepted auditing standards. (e) The procedures specified in this section shall be alternative and in addition to those specified in Section 54985.
(f) The Legislature finds and declares that oversight of local agency fees is a matter of statewide interest and concern. It is, therefore, the intent of the Legislature that this chapter shall supersede all conflicting local laws and shall apply in charter cities. (g) This section shall not be construed as granting any additional authority to any local agency to levy any fee or charge which is not otherwise authorized by another provision of law, nor shall its provisions be construed as granting authority to any local agency to levy a new fee or charge when other provisions of law specifically prohibit the levy of a fee or charge.
27368 Via Industria, Suite 200
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ATTACHMENT NO. 2

NOTICE OF PUBLIC HEARING REGARDING

PROPOSED CHANGES TO WATER AND SEWER RATES
Hearing Date & Time: August 21, 2024, 6:30 PM
LEB Hearing Location: Calexico City Council Chambers
CALEXICO 608 Heber Avenue, Calexico, California 92231

TH CAP TA RAG PA
Why are you receiving this notice?
The City of Calexico (City) is mailing this notice to you because you are a water and/or sewer customer, or record owner of property that receives one or both services. This notice is being provided pursuant to California Constitution Article XIII D (also known as "Proposition 218"), which requires the City to notify property owners and customers of proposed changes to property-related fees such as those for water or sewer service. This notice describes proposed changes to the rates for these services and provides information about a public hearing to be held at 6:30 p.m. on August 21, 2024, at the City Council Chambers, 608 Heber Avenue, Calexico, CA 92231. If adopted, the proposed rates for water and sewer service will take effect September 1, 2024.

What do water and sewer rates fund?
The City provides water and sewer service to residential, multi-family, and non-residential customers within its service territory and is committed to continuing high quality, reliable service at the lowest possible rates for our customers. Water and sewer rate revenue provides funding for costs related to system operations, maintenance, capital projects, repair and replacement of aging system components, debt repayment, administration, as well as costs related to prudent long-term operational or financial management of the utilities, such as maintaining adequate fund reserves and planning for contingencies. Monthly water and sewer rates charged to system users (customers) are the primary source of revenue for these purposes and are used solely for these purposes.

Over the next five years, the City has planned capital improvements to replace water transmission mains, pipelines, pumps and equipment, as well as sewer collection manholes and pipelines, and a significant expansion and upgrade of the City's Wastewater Treatment plant (WWTP).

The proposed rates are based on a comprehensive utility rate study and financial plan completed by an independent consultant. The rate structures for each utility were designed so that revenues derived from the proposed rates do not exceed the amount of revenue required for the City to provide the services. The revenue from the water and sewer rates will not used for any purposes other than those for which they are imposed. The amount of the proposed rates imposed on any parcel will not exceed the proportional cost of the service(s) attributable to such parcel; and water and sewer charges will be imposed only if water or sewer service is actually used by or available to the property owner or customer.

Why are water and sewer rate changes needed?
The utility rate study and financial plan determined that the City's current water and sewer rates are not sufficient to meet ever increasing costs associated with system operations and maintenance, and costs for the capital projects mentioned above. These costs also include administrative support for operations, repair and replacement of aging system components, repayment of debt, maintenance of designated reserves, and capital facilities projects to ensure quality uninterrupted water and sewer service.

How the water and sewer rates are determined and proposed rate increases To develop water and sewer rates that generate sufficient revenue to meet fiscal and policy objectives of the City, a determination of the annual revenue requirements from water and sewer rates was completed. As previously mentioned, revenue requirements include projected expenditures for operations, maintenance, repair and replacement of aging system components, equipment, debt repayment, minimum coverage for scheduled debt payments, and capital projects.

The revenue requirement for each utility also includes maintenance of designated reserves. Maintaining appropriate reserve funds are critical to the ability of the City to serve its customers and respond to unforeseen and unpredictable costs. The reserves, like all elements of the water and sewer charges, may only be used to fund costs associated with those systems.

The revenue requirements were compared to the total sources of available funds under existing rates during each year of the forecast period to determine the adequacy of projected revenues to meet those requirements. Where a shortage of revenue was found, a series of revenue adjustments was calculated, which if implemented, will provide revenue sufficient to meet those needs. The proposed rates are determined by calculating the costs associated with providing water and sewer service to each customer class. A description of the proposed water and sewer rates follows.

Water - Proposed water rates consist of 1) a monthly fixed charge per dwelling unit that applies to all residential customers which designates the minimum amount a residential customer will pay per dwelling unit regardless of the amount of water used. There is also a monthly fixed charge for all other customers that varies based on meter size regardless of the amount of water used, and 2) a volumetric rate per 100 cubic feet, based upon the amount of monthly metered water use. This volume charge varies for different customers based on the costs related to their specific demand and peak usage characteristics. The fixed charge recovers the fixed costs of maintaining and operating utility infrastructure and facilities, while the volumetric rate recovers variable costs of pumping, treating, and distributing water. The rate structure was designed so that each system user will be charged an amount that represents their proportional share of the City's cost of serving them, based on their historical demand and usage characteristics.

Sewer - Proposed sewer rates consist of 1) separate monthly fixed charges for Residential and Non-Residential customers, regardless of their usage, and 2) Volumetric rates for Non-Residential customers only, per 100 cubic feet, that vary by sewer discharge strength for three different customer categories. Residential customers pay only a flat monthly fee, and no volumetric rate per 100 cubic feet. The fixed charges recover the fixed costs associated with the operation and maintenance of sewer collection and treatment facilities, while the volumetric rates recover the variable costs of treatment and disposal of wastewater. The rate structure was designed so each system user will be charged an amount that is proportional to the cost of serving them, based upon their demand, discharge strength and usage characteristics.

New water rates
The City is proposing to implement new water rates as a series of annual adjustments starting on September 1, 2024, and then each July 1 thereafter, through July 1, 2028. The following table summarizes the proposed water rates.

Proposed Monthly Water Rates
July 1, 2024 - July 1, 2028
Exishng Projected For Fiscal Year Beginning July 1:

Description Rale s 2024 2025 2026 2027 2028
Monthly Fixed Charge:

Residential
First Dwelling Unit 18.66 22.52 $ 24.77 $ 27.24 29.70 32.38 Additional Dwelling Unit $ 9.33 22.52 24.77 $ 27.24 $ 29.70 32.38 All Other Customers
3/4 Inch 20.69 $ 22.52 $ 24.77 $ 27.24 $ 29.70 $ 32.38

1.0 Inch 34.55 36.98 $ 40.67 44.74 $ 48.78 $ 53.18

1.5 Inch $ 68.90 73.13 $ 80.43 88.47 96.45 105.16

2.0 Inch 110.27 $ 116.51 128.14 $ 140.94 153.67 167.53

3.0 Inch $ 220.75 $ 217.73 239.47 263.38 $ 287.16 $ 313.07 362.33 $ 398.50 438.30 $ 477.87 $ 520.99

4.0 Inch $ 344.88

6.0 Inch $ 689.55 723.83 796.08 $ 875.59 $ 954.63 $ 1,040.77 Construction Truck $ 110.86 Will now pay based on respective meter size.

Water for Resale $ 110.91 Will now pay based on respective meter size.

Volumetric Rates Per 100 Cubic Feet:

Residential $ 2.15 2.39 2.63 $ 2.89 3.15 $ 3.43
Commercial, Manufacturing and Industrial $ 3.45 2.06 $ 2.26 2.49 2.71 $ 2.95 Construction/Truck $ 8.18 6.40 $ 7.03 $ 7.73 8.42 9.17
Water for Resale $ 11.76 2.38 $ 2.61 $ 2.87 3.13 $ 3.41

3.45 6.12 6.72 $ 7.39 8.05 $ 8.77
City/Government
Commercial Irigation Only 3.45 3.16 $ 3.47 3.82 4.16 $ 4.53 Schools 3.45 $ 3.21 3.53 $ 3.87 4.22 $ 4.60
New sewer rates
In order to provide necessary funding for the sewer system, the City is proposing to implement new sewer rates as a series of annual adjustments starting on September 1, 2024, and each July 1 thereafter though July 1, 2028.

Proposed Monthly Sewer Rates
July 1, 2024 - July 1, 2028
Existing Projecled For Fiscal Year Beginning July 1:

Descriplion 2027 2028
Rates 2024 2025 2026
Monthly Fixed Charge:

Residential '''
First Dwelling Unit $ 44.23 $ 53.71 $ 79.26 $ 80.85 $ 82.47 84.12 Additional Dwelling Unif 22.11 $ 58.71 $ 79.26 80.85 $ 82.47 $ 84.12 Non-Residential
Commercial Rate I| $ 11.22 $ 33.13 44.72 45.62 $ 46.53 47.46 Commercial Rate III 46.45 $ 33.13 1$ 44.72 $ 45.62| 46.53 47.46 Commercial Rate IV $ 51.56 $ 33.13 $ 44.72 45.62 $ 46.53 47.46 Volumetric Rates Per 100 Cubic Feet:

Commercial Rate Il $ 4.12 $ 1.97 2.65 2.70 2.75 2.81
Commercial Rate III $ 4.64 4.52 6.09 6.20 $ 6.32 6.46
Commercial Rate IV $ 5.15 $ 8.28 $ 11.16 S 11.37 $ 11.58 $ 11.83 Notes:
[I] All residential customers only pay a flat fee per dwelling unit, regardless of usage.

Impact on your water and sewer bill
That bes apsed ate ete tester per monto, the comes on era peril for a sial in per anily me accompanying graph provides a summary of existing and proposed rates under various usage scenarios. $140.00 $129.09
$120.00 $119.52
$105.89
$100.38 $97.29
$100.00 $90.81
$80.09
$80.00 $71.49
$60.00
$40.00
$20.00
$-
400 CF 800 CF 1600 CF 2000 CF
•Existing Bill L/Proposed Bill
How do you file a protest or participate in the public hearing? The City will consider the new water and sewer rates at a Public Hearing on Wednesday, August 21, 2024, at 6:30 p.m. at the City Council Chambers, 608 Heber Avenue, Calexico, CA 92231. You are invited to present oral or written testimony at the Public Hearing. Any owner or customer of record of a parcel subject to the proposed rates may submit a written protest against the proposed rate revisions. If written protests are filed for a majority of the affected parcels, the proposed rate revisions will not be adopted.

In order for a written protest to be counted, it must include the following: a statement indicating that the identified property owner or customer of record is in opposition to the proposed water or sewer rate changes; the street address or Assessor's Parcel Number (APN) for the parcel(s) with respect to which the protest is made; and the name and signature of the owner or customer.

Protests may be mailed, or hand delivered, to the City Clerk at 608 Heber Avenue, Calexico, CA 92231, prior to 4:00 p.m. on August 21, 2024, or hand delivered to the City Clerk at the Public Hearing on August 21, 2024. To be counted, a signed written protest must be received by the City Clerk before the conclusion of the Public Hearing. Protests submitted via e- mail or other electronic means will not be accepted. For any written protest, whether mailed or submitted in person to the City Clerk, please identify on the front of the envelope that the enclosed protest is for the Public Hearing on the Proposed Rate Changes - Water and Sewer Rates. While both property owners and customers of record may submit written protests, only one protest will be counted for each parcel.

The City Council will hear and consider all written and oral protests related to the proposed rate changes at the Public Hearing. Oral comments at the Public Hearing will not qualify as formal protests unless accompanied by a written protest.

If written protests, as outlined above, are not presented by a majority of property owners or customers of record, the City Council will be authorized to adopt the proposed rates. If adopted, the rates for water and sewer service will take effect beginning September 1, 2024.

In accordance with Government Code section 53759, there is a 120-day statute of limitations for challenging any new, increased, or extended fee or charge for water or sewer service, beginning from the effective date or the date of final passage, adoption, or approval of the resolution adopting the rates, whichever is later.

If you have any questions regarding this notice, please contact the Public Works Department at (760) 768-2160.