CC_Agenda_06-12-2024_Item_6 — Calexico City Council, June 12, 2024

AGENDA
ITEM
6 AGENDA
CALEXICO California ITEM

WHERE CALIFORNIA AND MEXICO MEET
6 CITY COUNCIL

AGENDA STAFF REPORT
DATE: June 12, 2024
TO: Mayor and City Council
APPROVED BY:

Juan Contreras, Ating City Manager
PREPARED BY: Sandra L. Fonseca, Interim Finance Director SoF Liliana Falomir, Public Works Manager - Administrative Tel 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 Acting 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 Acting 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.

On June 5, 2024, Chris Fisher, Willdian Financial Services presented the proposed Water and Sewer Rate Study to the City Council of the City of Calexico. The City Council tabled the item, requested more information, and requested that it be placed on the special meeting scheduled for June 12, 2024.

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 standards. That goal includes the funding of future system rehabilitation costs and the 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 2 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, 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 (l.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 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.

City staff recommends that City Council approved the following items:
a) Adopt a Plan to Modify the Water and Sewer Rates over the next Five Years. b) Authorize the Acting 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.

Please note that if the water and sewer rates are not approved the following items will be impacted:
a) Continued deterioration of water and sewer pipelines, plant machinery and equipment, etc.
b) Continued non-compliance and environmental violations from regulatory agencies c) Non-compliance with 2020 Revenue Bonds debt service coverage covenant to bond holders and impairment of City-wide access to bond market d) Reduction in personnel
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.
3 Coordinated With:

City Manager's Office.

City Attorney's Office.

Finance Department.

Public Works Department.

Attachment(s):

1. Water and Sewer Rate Study Fact Sheet.
2 Copy of Notice to Consider Public Hearing.

3. Willdan Financial Services PowerPoint Presentation dated June 5, 2024.

4. Proposed Water and Sewer Financial Plan and Rates.

Draft Notice to Property Owners of Public Hearing Regarding Proposed Water and Sewer Rate Changes.

ATTACHMENT NO. 1
City of Calexico
COUNTY, CALLY Water and Sewer Rate Study Fact Sheet
Introduction
The City of Calexico owns and operates a water treatment plant, water distribution system, wastewater collection and treatment systems. 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.

Primary Goals and Objectives of Water and Sewer Rate Study • Development of a five (5) year financial plan
• Funding for current and future operation and maintenance • Salaries and benefits • Repairs/maintenance
• Materials/supplies • Contracts/professional services
• Funding for current and future capital improvement program • Debt repayment, compliance with bond covenants
• Maintaining adequate operating reserves
• Equitable, cost-based rate structure
• Address California State Auditors findings and recommendations. • Proposition 218 compliance
Factors Driving Water and Sewer Rate Study
• Rising operating costs (equipment, utilities, supplies, treatment, etc.) • Rising personnel costs (labor, benefits, pensions, etc.) • Meeting debt service coverage to maintain compliance with debt covenants • Violation of Water Shutoff Protection Act by State Water Resources Control Board • Violation of Effluent Limitations by Colorado River Basin Regional Water Quality Control Board • Funding current and future capital improvement program Water Projects Completed between January 1, 2019 thru May 30, 2024 • 2019 - Purchase one (1) Caterpillar 420F2 Backhoe ($128,034) • 2019 - Purchase One (1) Caterpillar 926M FC Wheel Loader for Water and Wastewater Treatment Plant ($95,541)
• 2019 - Design Phase for Relocation and Abandonment of Water Line on Birch Street (HWY 98) from Ollie Avenue to Alley West of Emerson Avenue ($24,000)
• 2019 - Preliminary Engineering for Water Treatment Plant Improvements ($107,000) • 2019 - Purchase of One (1) 2000 Gallon Water Truck for Water and Wastewater Treatment Plant ($51,461)
• 2019 - Design Phase of 2nd Street, Dool Avenue and Beach Avenue Water Pipeline Replacement Project ($65,200)
• 2020 - Purchase of One (1) Valve Exercise Machine and Vacuum System and Excavation Cleanout Unit ($75,301)
• 2020 - Purchase and Install PAX TRS Aeration System for the Eastside Water Reservoir ($212,588) • 2021 - Urban Water Management Plan ($17,100)
1 • 2021 - New Waterline - Ollie Avenue to Alley West of SR-111 - SR-98 Widening Project ($517,412) • 2021 - 2nª Street, Dool Avenue and Beach Avenue Water Pipeline Replacement Project ($1,298,861) • 2021 - Purchase One (1) Caterpillar 305.52 Mini Hydraulic Excavator for the Water Distribution and Wastewater Collection Division ($35,898)
• 2021 - Purchase One (1) New Variable Frequency Drive ($70,830) • 2023 - Purchase and Install Two Johnston Short Coupled Vertical Turbine with Motor Pumps ($240,906)
• 2024 - Water and Sewer Rate Study ($30,998)
Wastewater Projects Completed between January 1, 2019 thru May 30, 2024 2019 - Purchase one (1) Caterpillar 420F2 Backhoe ($128,034) • 2019 - Purchase One (1) Caterpillar 926M FC Wheel Loader for Water and Wastewater Treatment Plant ($95,541)
• 2019 - Repair deteriorated sewer manhole on Cesar Chavez Blvd. ($46,055) • 2019 - Purchase of One (1) 2000 Gallon Water Truck for Water and Wastewater Treatment Plant ($51,461)
• 2019 - Purchase of Grit Chamber Pump ($39,599)
• 2019 - Removal of Biosolids ($164,375)
• 2019 - Design Phase of Paulin Avenue between 7th Street to 10th Street, Dool Avenue between 5th Street and 7th Street, Beach Avenue between 5 Street to 7th Street Sewer Main Replacement Project ($79,562)
• 2020 - Paulin Avenue between 7th Street to 10th Street, Dool Avenue between 5th Street and 7th Street, Beach Avenue between 5' Street to 7th Street Sewer Main Replacement Project ($1,202,126) • 2020 - Purchase Two (2) Plunger Pumps ($73,985)
• 2021 - Repair One (1) Sewer Manhole at the Intersection of Imperial Avenue and Sixth Street ($49,225) • 2021 -Purchase One (1) Caterpillar 305.5E2 Mini Hydraulic Excavator for the Water Distribution and Wastewater Collection Division ($35,898)
• 2022 - Design Phase of Wastewater Treatment Plant Expansion and Upgrade ($2,126,429) • 2023 - Repair One (1) Sinkhole in the Intersection of First Street and Heber Avenue ($125,600) • 2023 - Purchase One (1) 801H Simplex and Two (2) 800 Simplex Direct Drive Plunger Pumps ($109,000)
• 2023 - Design Phase of Lift Station No. 9 and 11 Rehabilitation ($517,412) • 2024 - Water and Sewer Rate Study ($30,998)
2 Existing and Proposed Water Rates
Existing Projecled For Fiscal Year Ending June 30:

Description
Rates 2025 2026 2027 2028 2029
Monthly Fixed Charge:

Residenlial
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

4.0 Inch 344.88 362.33 $ 398.50 $ 438.30$ 477.87 $ 520.99

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 respeclive meter size.

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

Volumelric Rales Per 100 Cubic Feet:

Residentiol 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 Rescle 11.76 $ 2.38 $ 2.61 $ 2.87 3.13 3.41
City/Govemment 3.45 6.12 6.72 $ 7.39 8.05 8.77
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
Existing and Proposed Sewer Rates
Description Existing Projected For Fiscal Year Ending June 30:

Rales 2025 2026 2027 2028 2029
Monthly Fixed Charge:

Residential!!! Per Dwelling Unit
First Dwelling Unit 44.23 58.71 79.26 80.85 82.47 $ 84.12 14 A $
Additional Dwelling Unit 22.11 $ 58.71 79.26 $ 80 85 82.47 $ 84.12 Non-Residenfial Per Account
Non-Residential Il 41.22 33.13 14.72 $ 45.62 $ 46.53 $ 47.46 Non-Residential III 46.45 $ 33.13 44.72 45.62 46.53 47.46 Non-Residential IV 51.56 33.13 44.72 $ 45.62 $ 46.53 $ 47.46 Volumetric Rates Per 100 Cubic Feet:

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

Impact if Water and Sewer Rates are not approved
Continued deterioration of water and sewer pipelines, plant machinery and equipment, etc.

Continued non-compliance and environmental violations from regulatory agencies Non-compliance with 2020 Revenue Bonds debt service coverage covenant to bond holders and impairment of City-wide access to bond market
Reduction in personnel
3 Status Quo Projections for Water
$20.00 Revenues over Expenditures (excluding Capital Expenses) | $10.00
$0.00
2025 2026 2027 2028 2029
-$10.00
Revenues Expenditures -Net Results
Number of Days O&M in Cash Reserves
200
150
100
50 -
2025 2026 2027 2028 2029
• Days → Target
Debt Service Coverage

1.50 1.00

0.50 2025 2026 2027 2028 2029
Ratio → Target
Please note that the City must maintain a 125% Debt Service Coverage 4 Status Quo Projects for Sewer
$10.00 Revenues over Expenditures (excluding Capital Expenses) $0.00
2025 2026 2027 2028 2029
I-$10.00
• Revenues • Expenditures - Net Results
Number of Days O&M in Cash Reserves
300
200
100
2025 2026 2027 2028 2029
(100)
(200)
(300)
= Days -Target
Debt Service Coverage

1.50 1.00

0.50 2025 2026 2027 2028 2029
IRatio -Target
Please note that the City must maintain a 125% Debt Service Coverage 5 City of Calexico
2024-25 Budget
BAIR Public Works
CALEXICO Water Operations
Fund #513
Purpose of Fund
The Water Fund provides domestic potable water service to 8,000 residential and commercial customers. Bonds were issued in 2020 that include a covenant to set user rates to provide revenues, net of operating expenses, of 125% of annual debt service. Surplus operating revenues are transferred to the CIP fund to provide for ongoing capital requirements. A rate study has been prepared and is under City Council consideration to update customer service fees for the next 5 years to maintain bond covenant compliance and to provide for the 5- year capital program.
2022-23 2023-24 2024-25
With Current 9 mos New
Actual Projected Rates Rates Notes
Beginning Fund Balance $ 3,000,000 $ 3,000,000 $ 3,427,568 $ 3,427,568 Annual Activity
Revenues
Customer Service Fees 7,607,184 7,800,000 7,800,000 7,800,000 Pending - New Billing Rates 566,250 9 Months
Other fees/charges 420,511 325,000 325,000 325,000
Investment Income 102,910 50,000 50,000 50,000
8,130,605 8,175,000 8,175,000 8,741,250
Expenditures
Salaries and Benefits 2,842,521 4,022,873 4,086,190 4,086,190 Vacancies (346,880)
Materials/Supplies 1,073,150 1,136,900 1,191,900 1.191,900 Repairs/Maintenance 89,030 194,800 194,800 194,800
Contracts/Professional Services 358,650 504,000 542,000 542,000 General Liability Insurance 241,986 231,865 278,594 278,594 Administration/Office Costs 115,042 187,900 188,200 188,200 City-wide Cost Allocation 643,906 660,857 698,853 698,853 Land Lease 189,096 194,769 194,769 194,769
Transfer - Debt Service/Vehicles 48,514 68,051 26,167 26,167 Subtotal, Operating Budget 5,601,897 6,855,136 7,401,473 7,401,473 % Increase 8% 22% 8% 8%
Transfer - Debt Service/Bonds 824,425 822,750 824,850 824,850 Transfer - Capital Fund 660,524 69,546 (324,492) 241,758 Transfer - Internal Service Fund 1,043,760
8,130,605 7,747,432 7,901,831 8,468,081
Net Annual Activity 427,568 273,169 273,169
Ending Fund Balance 3 3,000,000 $ 3,427,568 $ 3,700,737 $ 3,700,737 Operating Reserve 50% 50% 50% 50% Operating Budget
Balance Sheet Debt Service Coverage
Cash 380,425.74 8,175,000 8,175,000 8,741,250 Revenues
Customer Accounts Receivable, net 3,016,156.31 (6,855,136) (7,401,473) (7,401,473) Operating Expenditures Current Payable -163,610.45 1,319,864 773,527 1,339,777 Net Customer Deposits -232,971.60 822,750 824,850 824,850 Debt Service Transfer Available Fund Balance $ 3,000,000 160% 94% 162%
City of Calexico
2024-25 Budget
FAR Public Works
CALEXICO Water Capital Improvement Program
Fund #516
Purpose of Fund
This fund tracks capital investment in the City's Water System. Bonds were issued in 2020 to finance the 5-year CIP program including treatment plant improvements.
2022-23 2023-24 2024-25
With Current 9 mos New
Actual Projected Rates Rates Notes
Beginning Fund Balance $ 21,603,964 $ 22,275,368 $ 22,876,579 $ 22,876,579 Annual Activity
Revenues- Transfers from Other Funds
515 Water Development Fees 46,520 599,145
513 Water Operating Fund 660,524 69,546 (324,492) 241,758 Investment Income 75,598 50,000 50,000 50,000
782,641 718,691 (274,492) 291,758
Expenditures
927 Chlorine Analyzer 75,000 75,000
960 New Clarifier and Filter System 13,000 6,000,000 6,000,000 961 Storage Tank Baffle Repairs : 150,000 150,000
962 Raw Water Reservoir Improvements :
964 Eastside Storage Tank
966 Water Pipeline Replacement 46,520 2,086,000 2,086,000 977 Water Rate study 1,903 7,500 7,500
984 Urban Water Management Study
985 Water Distribution Expansion :

Switch to Hypochlorine .... 485,000 485,000
987
988 Prelim Engineering/Treatment Plant
992 Water Equipment 38,523 74,481 708,000 708,000
91-919 Replacement of VFD 300,000 300,000
91-920 Repair Pumps at WTP, Raw and
Eastside Raw Water Reservoir 24,293 350,000 350,000
111,238 117,481 10,161,500 10,161,500
Net Annual Activity 671,404 601,211 (10,435,992) (9,869,742) Ending Fund Balance $ 22,275,368 $ 22,876,579 $12,440,586 $ 13,006,836 Balance Sheet 5-Year Capital improvement Program
Cash $ 22,294,844 2025-26 $ 7,162,000
Accounts Payable (19,477) 2026-27 2,211,000
Available Fund Balance 3. 22,275,368 2027-28 2,211,000
2028-29 2,211,000
$ 13,795,000
Funding Source
2025 Fund Balance $ 13,006,836
Future user fees 788,164
5 13,795,000
City of Calexico
2024-25 Budget
Bals Public Works Department
CALEXICO Wastewater Operations
Funds #544
Purpose of Fund
The Wastewater Fund provides service to 8,000 residential and commercial customers. Bonds were issued in 2020 that include a covenant to set user rates to provide revenues, net of operating expenses, of 125% of annual debt service. Surplus operating revenues are transferred to the CIP fund to provide for ongoing capital requirements. A rate study has been prepared and is under City Council consideration to update customer service fees for the next 5 years to maintain bond covenant compliance and to provide for the 5-year capital program. The proposed fees anticipate additional long-term financing for the 2022-23 2023-24 2024-25
With Current 9 mos New
Actual Projected Rates Rates Notes
Beginning Fund Balance $ 3,000,000 $ 3,000,000 $ 2,265,703 $ 2,265,703 Annual Activity
Revenues
Customer Service Fees 6,169,760 6,300,000 6,300,000 6,300,000 Pending - New Billing Rates 1,800,000 9 Months
Other Fees 9,048
Investment Income 187,762 50,000 50,000 50,000
6,366,570 6,350,000 6,350,000 8,150,000
Expenditures
Salaries and Benefits 1,905,785 2,377,061 2,696,889 2,696,889 (243,040) (100,000) (100,000)
Materials/Supplies 791,403 926,750 972,140 972,140
Repairs/Maintenance 169,700 305,700 310,700 310,700
Contracts/Professional Services 268,863 349,900 352,900 352,900 General Liability Insurance 108,094 134,483 134,483
Administration/Office Costs 195,552 137,400 137,400 137,400 City-wide Cost Allocation 410,800 445,053 514,605 514,605 Land Lease 77,817 80,151 80,151 80,151
Transfer/Debt Fund - Leases 28,146 44,338 23,829 23,829 Subtotal, Operating Budget 3,848,066 4,531,406 5,123,097 5,123,097 % Increase 7% 18% 13% 13%
Transfers - Debt Service/Bonds 1,149,975 1,153,300 1,150,200 1,150,200 Transfers - Placeholder/Potential Bonds 1,268,000 From Rate Study Transfer/Capital Fund 1,368,529 1,399,591 (219,143) 312,857 6,366,570 7,084,297 6,054,154 7,854,154
Net Annual Activity (734,297) 295,846 295,846
Ending Fund Balance $ 3,000,000 $ 2,265,703 $ 2,561,509 $ 2,561.54% Operating Reserve 50% 50% 50% Operating Budget
Balance Sheet Debt Service Coverage Ratio
Cash 3,113,049 6,350,000 6,350,000 8,150,000 Revenues
Current Receivables/Prepaid 780 (4,531,406) (5,123,097) (5,123,097) Operating Expenditures Current Payables (113,829) 1,818,594 1,226,903 3,026,903 Net Available Fund Balance $ 3,000,000 1,153,300 1,150,200 2,418,200 Debt Service 158% 107% 125% Coverage Ratio
City of Calexico
2024-25 Budget
BRIE Public Works
CALEXICO Wastewater Capital Improvement Program
This Cite via Gret TooTiour Fund #547
Purpose of Fund
This fund tracks capital investment in the City's Wastewater System. Bonds were issued in 2020 to finance the 5-year CIP program including plant expansion and upgrade. Additional long-term financing is under consideration in 2024-25 to finance the anticipated cost increases of the plant expansion project.
2022-23 2023-24 2024-25
With Current 9 mos New
Actual Projected Rates Rates Notes
Beginning Fund Balance $ 45,025,608 $ 46,640,666 $ 48,093,659 $ 48,093,659 Annual Activity
Revenues
Transfer - Impact Fees 290,489 278,097
Transfer In - Operating Fund 1,368,529 1,399,591 (219,143) 312,857 Investment Income 301,464 100,000 100,000 100,000
1,960,483 1,777,688 (119,143) 412,857
Expenditures
Capital Outlay
933 Lift Station No. 9 and 11 Rehab. 32,110 79,372 13,002,000 13,002,000 936 UV Disinfection System Upgrade 13,454 370,000 370,000 937 Laboratory Equipment Replacement 10,144 6,455 60,000 60,000 938 Compactor, Bar Screen, Grit Chamber
Replacement (Headwork) 13,640 1,190,000 1,190,000
940 Sewer Manhole/Collection Rehab 73,867 161,811 2,330,000 2,330,000 972 Lift Station No. 1 Replacement
973 Plant Expansion and Upgrade 173,309 : 25,051,000 25,051,000 974 CCTV Inside/Sewer Collection Pipes 150,000 150,000
977 Wastewater Rate study 1,903 30,000 7,500 7,500
986 Collection System Master Plan
993 Wastewater Equipment 27,000 47,057 607,000 607,000
345,425 324,695 42,767,500 42,767,500
Net Annual Activity 1,615,058 1,452,994 (42,886,643) (42,354,643) Ending Fund Balance $46,640,666 $ 48,093,659 $ 5,207,016 $ 5,739,016 Balance Sheet 5-Year Capital improvement Program
Cash $46,655,968 2025-26 26,231,000
Accounts Payable (15,302) 2026-27 2,430,000
Available Fund Balance $ 46,640,666 2027-28 2,430,000
- 2028-29 2,430,000
33,521,000
Funding Source
2025 Fund Balance $ 5,739,016
Future user fees/
Grants/Bonds 27,781,984
$ 33,521,000
ATTACHMENT NO. 2
CALEXICO California
CoUNTY. WHERE CALIFORNIA AND MEXICO MEET

NOTICE TO CONSIDER PUBLIC HEARING
NOTICE IS HEREBY GIVEN that the City Council of the City of Calexico will hold a Special Meeting at the Fernando "Nene" Torres Council Chambers, City Hall, 608 Heber Avenue, Calexico, California 92231, on Wednesday, June 12, 2024 at 5:30p.m. (or soon thereafter as the agenda permits), to consider the following:
a) Adopt a Plan to Modify the Water and Sewer Rates over the next Five Years.

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.

ALL INTERESTED PERSONS are invited to attend this special meeting and express opinions upon the item listed above, or to submit written comments to the City prior to the hearing date.

FURTHER INFORMATION on this item may be obtained by contacting the City of Calexico City Clerk's Office at 608 Heber Avenue, Calexico, California 92231, 760/768-2102 or by email at [email protected]. For a copy of the Water & Sewer Capacity Fee Study report please visit the following link: https://www.calexico.ca.gov/vertical/sites/%7B342ED706-1EBB-4FDE- BD1E-9543BAD44C09%7D/uploads/CC_Agenda_06-05-2024_Item_16.pdf 608 Heber Avenue, Calexico, California 92231
CALEXICO California

WHERE CALIFORNIA AND MEXICO MEET
AVISO PARA CONSIDERAR AUDIENCIA PÚBLICA
SE NOTIFICA POR EL PRESENTE MEDIO que el Concejo Municipal de la Ciudad de Calexico llevará a cabo una reunión especial en las Cámaras del Concejo Fernando "Nene" Torres, ubicado en 608 Heber Avenue, Calexico, California 92231, el miércoles 12 de junio de 2024 a las 5:30 p.m. (o poco después, según lo permita el orden del día), o para considerar lo siguiente:
a) Adoptar un plan para modificar las tarifas de agua y drenaje para los próximos cinco años. b) Autorizar a la Ádministradora de la Ciudad a comenzar el proceso de notificación de acuerdo con las reglas que estipula la Proposición 218 (45 días). c) Programar una audiencia pública para considerar la adopción de tarifas actualizadas de agua y drenaje.

TODAS LAS PERSONAS INTERESADAS están invitadas a asistir a esta reunión especial y expresar sus opiniones sobre el tema mencionado anteriormente, o a presentar comentarios por escrito a la Ciudad antes de la fecha de la audiencia.

Se puede obtener más información sobre este tema comunicándose con la oficina de la secretaria municipal de la Ciudad de Calexico al 608 Heber Avenue, Calexico, California 92231, 760/768- 2102 o por medio de correo electrónico a [email protected]. Para obtener una copia del informe del estudio de tarifas de capacidad de agua y drenaje, visite el siguiente enlace:
https://www.calexico.ca.gov/vertical/sites/%7B342ED706-1EBB-4FDE-BDIE- 9543BAD44C09%7D/uploads/CC. Agenda 06-05-2024 Item 16.pdf 608 Heber Avenue, Calexico, California 92231
ATTACHMENT NO. 3
6/5/2024
Item No. 16
City of Calexico
Water & Sewer Utility Rate Study.

June 5, 2024
Willdan Financial Services
• Chris Fisher, Vice President
• Michael Cronan, Project Manager
WILLDAN (2) CALEXICO California

FINANCIAL SERVICES
1 Rate Study Goals and Objectives
• Development of a 5-year financial plan
• Funding for current and future operations, capital
• Funding for debt repayment, compliance with bond covenants • Maintaining adequate operating reserves
• Equitable, cost-based rate structure
• Proposition 218 compliance

W WILLDAN
FINANCIAL SERVICES 2
2 1
6/5/2024
Factors Driving Financial Plans & Recommendations
• Rising operating costs (equipment, supplies, treatment, etc.) • Rising personnel costs (labor, benefits, pensions, etc.) • Meeting debt service coverage to maintain compliance with debt covenants
• Funding ongoing water and sewer R&R capital projects to provide adequate level of service
• Funding $46MM Wastewater Treatment Plant expansion/upgrade • Last rate adjustment for water and sewer - July 1, 2022

W WILLDAN

FINANCIAL SERVICES
3 City of Calexico
Water & Sewer Utility Rate Study
Methodology & Projections

W WILLDAN
4 2
6/5/2024
General Rate Study Methodology
Customer Usage/Volumes
Accounts
Customer Billing/Revenue Reconciliation
Revenue Sufficiency under
Existing Rates
Other Revenues COS & Rate Design
Total Revenue Requirements
Debt Service & Debt
O&M Expenses Capital Expenditures Reserves
Service Coverage

W WILLDAN

FINANCIAL SERVICES
5 Status Quo Projections: Water
Revenues over Expenditures (excluding Capital Expenses) $12.00
Millions $10.00
$8.00
$6.00
$4.00
$2.00
$0.00
-$2.00 2025 2026 2027 2028 2029
Revenues • Expenditures -Net Results
Number of Days O&M in Cash Reserves Debt Service Coverage 200 1.50
150

1.00 100

0.50 50
2025 2026 2027 2028 2029 2025 2026 2027 2028 2029
•Days Target Ratio •Target

W WILLDAN
FINANCIAL SERVICES 6
3 6/5/2024
Status Quo Projections: Sewer
Revenues over Expenditures (excluding Capital Expenses) $10.00
Millions $8.00
$6.00
$4.00
$2.00
$0.00
2025 2020 2000 2029
•$2.00
-$4.00
• Revenues Expenditures - Net Results
Number of Days O&M in Cash Reserves Debt Service Coverage 300 1.50
200
100 1.00
2025 2026 2027 2028 TOX% 0.50
(100)
(200)
(300) 2025 2026 2027 2028 2029
Days —Target = Ratio —Target

W WILLIAN

FINANCIAL SERVICES
7 Capital Improvement Plan: Water
Funding Fiscal Year Ending June 30,
Description 2025
Source 2024 2026 2027 2028 2029
Water projects
Chlorine Analyzer Cash $ 75,000 $ $ $
New Clarifier and Filter System Cash 6,000,000
Storage Tank Baffle Repairs Cash 150,000 : :

Raw Water Reservoir Improvements Cash 1.151,000
Eastside Storage Tank Improvements Cash 300,000
Water Pipeline Replacement Cash 2,086,000 2,190,300 2,299,800 2,14,800 2,535,500 2,662,300 Water/Wastewater Rate Study Cash 37,500
Water Distribution Expansion Cash 3,500,000 • •
Switch to Hypochlorine Cash 485,000
Water Equipment Cash 700,000 262,500 275,600 289,400 303,900 319,100 Replacement of VFD Cash 300,000
Repair Pumps at WTP, Reservoir Cash 350,000
Pump Replacement Schedule Cash 315,000 330,800 347,300 364,700 382,900 Total Water projects $ 15,134,500 $ 2,767,800 $ 2,906,200 $ 3,051,500 $ 3,204,100 $ 3,364,300

WILLDAN
FINANCIAL SERVICES 8
8 4
6/5/2024
Capital Improvement Plan: Sewer
Funding Fiscal Year Ending June 30,
Descriphon
Source 2024 2025 2026 2027 2028 2029
• Sewer projecis
Lift Station No. 9 and 11 Rehab. Cash $ 6,501,000 $ 6,826,100 $ UV Disinfection System Upgrade Cash 370,000
Laboratory Equipment Replacement Cash 60,000
Compactor, Bar Screen, Grit Chamber Cash 1,190,000
Sewer Manhole/Collection System Cash 2,330,000 1,575,000 1,653,800 1.736,400 1,823,300 3,828,800 Lift Station No. 1 Replacement Cash 1,700,000
Wastewater Plant Expansion/Upgrade Cash/Debt 26,303,600 24,144,800 CCTV Inside/Sewer Collection Pipes Cash 150,000
Water/Wastewater Rate Study Cosh
Wastewater Collection Master Plan Cash
Wastewater Equipment Cash
Total Sewer projects
It is anticipated that $20MM of the "Wastewater Plant Expansion/Upgrade" project will be funded from a future debt issuance.

W WILLDAN

FINANCIAL SERVICES
9 • 5-year water & sewer rate path
• 5-year monthly bill path at 1,600 cubic feet of usage • Combined water and sewer bill at various levels of flow • Comparison with neighboring utilities
• Projected financial metrics & operating results over the 5- year financial plan including rate adjustments
5-Year Financial Plan W WILLDAN

I SERVICH
10 5
6/5/2024
5-Year Rate Path: Water
Existing Projected For Fiscal Year Ending June 30:

Description Rates
2025 2026 2027 2028 2029
Monthly Fixed Charge:

Residential
First Dwelling Unit 18.66 22.52 24.77 27.24 29.70 9 32.38 Additional Dwelling Unit 9.33 22.52 2477 ; 27.24

29.70≤ 32.38
All Olher 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

4.0 Inch 344.88 $ 362.33 $ 398.50 438.30 477.87 $ 520,99

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 meler size Water for Resole 110.91 Will now pay based on respective meter size.

Volumetric Rates Per 100 Cubic Feet:

Residentiol 2.15 2.39 2.63 2.89 3.15 $ 3.43
Commercial, Manufactung 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 Resole 11.76 2.38 2.61 2.87 $ 3.13 $ 3.41
Cily/Government LA LA LA VA LA 3.45 6.12 6.72 7.39 $ 8.05 1$ 8.77 Commercial Imgation 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

W WILLDAN
FINANCIAL SERVICES 11
11 5-Year Rate Path: Sewer
Description Existing Projected For Fiscal Year Ending June 30:

Rates 2025 2026 2027 2028 2029
Monthly Fixed Charge:

Residential I' Per Dwelling Unit
First Dwelling Unit $ 44.23 $ 58.71 $ 79.26 $ 80.85 $ 82.47 $ Additional Dwelling Unit $ 22.11 $ 58.71 $ 79.26 3 80.85 $ 82.47 $ Non-Residential Per Account
Non-Residential li 41.22 3 33.13 $ 44.72 $ 45.62 $ 46.53 $ 47.46 Non-Residential I!! 46.45 $ 33.13 $ 44.72 $ 45.62 $ 46.53 $ 47.46 Non-Residential IV 51.56 $ 33.13 $ 44.72 $ 45.62 $ 46.53 $ 47.46 Volumetric Rates Per 100 Cubic Feel:

Non-Residential !! 4.12 $ 1.97 $ 2.65 $ 2.70 $ 2.75 $ 2.81 Non-Residential !!I + 60 4.52 $

4.64 $ 6.09 $ 6.20 $ 6.32 $ 6.46
Non-Residential IV $ 5.15 $ 8.28 $ 11.16 $ 11.37 $ 11.58 $ 11.83 Notes:
(1] All residential customers only pay a flat fee per dwelling unit, regardless of usage.

W WILLDAN
FINANCIAL SERVICES 12
12 6
6/5/2024
5-Year Monthly Bill Path 1,600 Cubic Feet
$180 $171.38
$162.57
$160 $154.33
$146.11
$140
$119.52
$120
$97.29
$100
$80
$60
$40
$20
$-
Existing Proposed 2026 2027 2028 2029
• Combined
$97.29 $119.52 $146.11 $154.33 $162.57 $171.38
W&S Bill
Difference $22.23 $26.59 $8.22 $8.24 $8.81
= Combined W&S Bill W WILLDAN
FINANCIAL SERVICE 13
13 Combined Water & Sewer Bill Various Units of Flow
$160
$138.67
$140 $129.09
$119.52 $114.49
$120 $105.89
$100.38 $97.29
$100 $90.81
$80.09
$80 $71.49
$60
$40
$20
$- 800 CF
400 CF 1,600 CF 2,000 CF 2,400 CF
• Existing Bill $71.49 $80.09 $97.29 $105.89 $114.49
• Proposed Bill $90.81 $100.38 $119.52 $129.09 $138.67
Difference $19.32 $20.29 $22.23 $23.20 $24.18
• Existing Bill •Proposed Bill Difference W WILLDAN
FINANCIAL SERVICES 14
14 7
6/5/2024
Neighboring Utility Comparison @ 1,600 Cubic Feet
$250
$218.58
$200
$151.29
$150 $138.98
[S127.64 $125.30 $126.77
- $119.52 — $122.20
$107.35
$97.29 $98.38
$100
$59.90
$50
$-
La Quinta, CA Holtville, CA El Centro, CA Calexico Proposed Blythe, CA Brawley, CA Heber, CA Twentynine Palms, CA Imperial, CA Westmorland, CA - Total Water & Sewer Bill — Average of Comparison Utilities

W WILLDAN
FINANCIAL SERVICES 15
15 Adjusted Financial Metrics: Water
Revenues over Expenditures (excluding Capital Expenses) $10.00
$5.00
$0.00
2025 2026 2027 2028 2029
Revenues Expenditures - Net Results
Number of Days O&M in Cash Reserves Debt Service Coverage 200 6.00

5.00 150

4.00 100 3.00

2.00 50 1.00
2025 2026 2027 2028 2029
2025 2026 2027 2028 2029
- Days Target • Ratio —Target

W WILLDAN
FINANCIAL SERVICES 16
16 8
6/5/2024
Adjusted Financial Metrics: Sewer
Revenues over Expenditures (excluding Capital Expenses) $15.00
· $10.00
$5.00
$0.00
2025 2026 2027 2028 2029
I Revenues •Expenditures - Net Results
Number of Days O&M in Cash Reserves Debt Service Coverage 200 3.00

2.50 150

2.00 100 1.50

1.00 50

0.50 -
2025 2026 2027 2028 2029 2025 2026 2027 2028 2029
- Days -Target • Ratio -Target

W WILLDAN
FINANCIAL SERVICES 17
17 City of Calexico
Water & Sewer Utility Rate Study

NEXT STEPS

W WILLDAN
18 9
6/5/2024
• Set Prop 218 public hearing date for August 21
• Mail out Proposition 218 Notices NLT July 3
• Conduct Public Hearing, receive testimony/comments
• Tabulate written protests
• Council discussion and consideration
• Adopt and implement updated rates for 9/1 effective
date
Next Steps W WILLDAN
19 City of Calexico
Water & Sewer Utility Rate Study

QUESTIONS

W WILLDAN
20 10
6/5/2024
Municipal Advisor Disclosure
Willdan Financial Services /"Willdan") is registered as a "municipal advisor" pursuant to Section 15B of the Securities Exchange Act and rules and regulations adopted by the United States Securities and Exchange Commission ("SEC"/ and the Municipal Securities Rulemaking Board ("MSRB"). The MSRB has made available on its website (www.msrb.org) a municipal advisory client brochure that describes the protections that may be provided by MSRB rules and how to file a complaint with the appropriate regulatory authority. As part of its SEC registration Willdan is required to disclose to the SEC information regarding criminal actions, regulatory actions, investigations, terminations, judgments, liens, civil judicial actions, customer complaints, arbitrations and civil litigation involving Willdan. Pursuant to MSRB Rule G-42, Willdan is required to disclose any legal or disciplinary event that is material to Client's evaluation of Willdan or the integrity of its management or advisory personnel. Willdan has determined that no such event exists. Copies of Willdan's filings with the United States Securities and Exchange Commission can currently be found by accessing the SEC's EDGAR system Company Search Page which is currently available at: https://www.sec.gov/edgar/searchedgar/companysearch.html and searching for either Willdan Financial Services or for our CIK number which is 0001782739.
for the avoidance of doubt and without limiting the foregoing, in connection with any revenue projections, cash-flow analyses, feasibility studies and/or other analyses Willdan may provide the municipality with respect to financial, economic or other matters relating to a prospective, new or existing issuance of municipal securities of the municipality, (A) any such projections, studies and analyses shall be based upon assumptions, opinions or views (including, without limitation, any assumptions related to revenue growth) established by the municipality, in conjunction with such of its municipal, financial, legal and other advisers as it deems appropriate; and (B) under no circumstances shall Willdan be asked to provide, nor shall it provide, any advice or recommendations or subjective assumptions, opinions or views with respect to the actual or proposed structure, terms, timing, pricing or other similar matters with respect to any municipal financial products or municipal securities issuances, unless formally engaged to provide such information.

W WILLDAN
FINANCIAL SERVICES 21
21 11
ATTACHMENT NO. 4
City of Calexico, CA
Report
Water & Sewer Capacity Fee Study

CIT XICO

IMPERIAL FORNIA

WWILLDAN
) CALEXICO California

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

1.1 Defining A Capacity Charge... . 4

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
N WILLDAN Water & Sewer Capacity Fee Study

FINANCIAL SERVICES
April 11, 2024
CALEXICO California

WHEE CALIFORNIA AND MEXICO MELT
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.
1 | Page
CALEXICO California
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:
[I] The maximum supportable DIF per ERU is $9,722.
2| Page
CALEXICO California
Table 2 - Proposed Sewer Capacity Fees
Sewer Capacity
Description
Charge I!!
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
WHEN. CALCURSIN AND MEXICO MELE
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
CALEXICO California

WHERE CALI

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
CALEXICO California

AND NEXICO MIE
Figure 1 - Capacity Charge Calculation Process
Each component of each Capacity
utility system is Cost
(gallons)
evaluated
Buy-in: Capacity Buy-in: Original
Whatis the best measure of the demand
project
created by new development for additional
infrastructure capacity? 3 methodologies
Incremental:
considered: edditional Incremental
capacity or Planned costs
• Existing infrastructure which has years of
Buy-in capacity available for new development capacity to be provided Minus credit for
"double
• Projects which add capacity to serve payment"
Incremental new development
Cost/capacity (gallons) = cost per
gaton
• Combination of buy-in and incremental
Hybrid methodologies •Gallons consumed per residential connection meltiphed by
•Total cost per gallon for capacity multiplied by
•Capocity ratio for different size and type of
Planned projects which are for routine water meter equals maintenance and replacement or are
fo serve only existing development •Capacity fae by süe and type ofwater 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.
6| Page
CALEXICO California
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
Description Replacement Accumulated
Original Cost RCNLD
Cost New Depreciation
Asset Cafegory:

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 (6,340,64l) 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 Facilities $ 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 Assels $ 63,582,186 $174,482,284 $ (20,404,675) $154,077,609 7| Page
CALEXICO California

2.2 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 existing system, the average god 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 gpa 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 Capacity (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
8 | Page
CALEXICO California
VEERS CAL. MERSE MIST
Table 5 - Total Cost per ERU
Description Value
Asset Category:

Existing Facilifies:

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 Fiter System $ 6,000,000
Water Distribution Expansion $ 3,500,000
Tolal 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
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:
[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 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 $ 162,059

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 California

MEXICO MEET
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
CALEXICO California
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.

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 Facilities:

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 (2,837,691] 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
Expansion/Upgrade $ 46,951,000 $ 46,951,000 $ - $ 46,951,000 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-galion max day / 2.163-million-gallon average day = 1.59 max day to average day factor) to the average gpd 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 Capacily (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
13 | Page
) CALEXICO California
Table 10 - Total Cost per ERU
Description Value
Asset Category:

Existing Facilifies:

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
Tofal Assets $103,585,538
Total ERU Capacity 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

WHERE CALSE-RSIR AND MEXICO MELT
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

Table 12 - Proposed Sewer Capacity Fees by Meter Size
Sewer Capacity
Description
Charge !!!
Meter Size: "'I
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 California

WHERE CAL FORNIA AND METICORCEI
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

PULSE CALIFOES A AND MEXIC
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 California

WHERE CAUCASIA AND MEXICO MEET
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

W WILLDAN

APPENDIX A
Detailed Asset Data &
Existing Recoverable
Capital Costs
Weter 9.139 9,139 1/1/1998 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment 139 Water 9,139 9,139 1/1/1998 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment ..... 8A Water 9.139 9,139 1/1/1998 WARER TREATMENT PLANT MACHINERY & TOOLS Equipment !!!!!!!! 5,000 5,000 1/1/2001 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 7,000 7,000 1/1/2001 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipmen:
1838 Water 5.269 5.269 1/11599 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water $269 5.269 1/1/1999 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 5,269 5,269 1/1/1999 WATER TREATMENT PLANT - MACHINERY & TOOLS Ecuipment Water 15.985 15.885 WATER TREATMENT PLANT - MACHINERY & TOOLS Water 15 885. 15.885 1/1/1980 WATER TREATMENT PLANT - MACHINERY & TOOLS

0.00% Water 6.970 1/1/1985 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment 1666 Water 1/1/1985 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 6,970 6,970 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 6.970 6,970 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

76.986 76.985 76.986 6/7/2006 WATER DISTRIBUTION SYSTEM - MACHINERY & TOOLS Equipment

45.749 0.00% Water 26.598 26.598 67/2006 WATER DISTRIBUTION SEMAN TOO Equipment 129,638 0.00% 15,371 75.371 Water 75,37: 75,371 9/29/2006 WATER DISTRIBUTION SYSTEM - GROUNDS & MAINTENANCE EQUIPMENT 20056 33,510 Water 33.510 33.510 67/2007 WATER DISTRIBUTION SYSTEM - LICENSED VEHICLES !!! Weter 5.388 5/23/2007 WATER DISTRIBUTION SYSTEM - GROUNDS & MAINTENANCE EQUIPMENT Equipment 101,932 59,263 Water S9,263 59,263 11/30/2006 WATER DISTRIBUTION SYSTEM - LICENSED VEHICLES Equipment 57,819 34.416 Water 34,416 34,416 2/15/2007 WATER DISTRIBUTION SYSTEM - LICENSED VEHICLES Equipment

71.128 3020%. 35.S64 Water 13.238

22.326 35.564 2/11/2003 WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC BOUIP Equipment 12,870 38.06% 6.435 Water 2,449 3.986 6.435 12/4/2003 WATER TREATMENT PLANT - UTILITIES WATER/SEWER/ELEC BOUTP Equipment

18.042 36.67% Water 3.308 5,713 9.02: 7/10/2003 VATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC BOUIP Equipment

39.323 0.00% Water 9.758 WATER TREATMENT PLANT - MACHINERY & TOOLS Eçuipment 284.218 0.00% 1 9:738 100,787 Water Equipment
100,787 WATER TREATMENT PLANT - MACHINERY & TOOLS
16,175 Water 7,352 7,352 1/1/1999 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

0.00% 7352 Water WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

0.00% Water 7,352 7,352 WATER TREATMENT PLANT - MACHINERY & 100LS Equipment

0.00% Water 7,352 7,352 1/1/1999 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 7,352 7,352 1/1/1999 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

29.409 29,409 29,409 1/1/1999 MATE ANY TONIS Bquipment
!!!!!! Water 29,409 29.409 1/1/1999 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 5,000 5,000 1/1/2001 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Water 5,882 5,882 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment

24.015 Water 13.962 13,962 5/31/2006 WATER DISTRIBUTION SYSTEM - LICENSED VEHICLES

10.053 24.01S 0.00% 13.962 13.962 2006 Water 13.962 13.962 S731/2006 WATER TREATMENT PLANT - LICENSED VEHICLES Equipment

6.538 13,968 0.00% 7,430 Water 7,430 7,430 8/20/2004 WATER TREATMENT PLANT - COMPUTER EQUIPMENT 424,489 591.997 200,192 54,44% 167.508 367.700 2008 Water 200,192 167,508 367,700 10/16/2008 WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC EQUI

1.627.120 2264,100 814.366 56.11% 636,980 1.451.345 2009 Water 814.366 636,980 1,451,346 5/5/2009 WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC EQUIP Equipment 139.778 322,000 17.778 8.89% 182.222 200.000 Water 17.778 182.222 200,000 10/16/2008 WATER TREATMENT PLANT - MACHINERY & TOOLS 349.444 805.000 44.444 8.89% 455.556 500.000 161 Water 44,444 455,556 $00.000 10/16/2008 WATER TREATMENT PLANT - MACHINERY & TOOLS 223,644 $1S,200 28,444 880% 291,556 320,000 161 Water 28,444 291.556 320,000 10/16/2008 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment 109,156 249,600 19.556 12.22% 140,444 160,000 1.56 Water 19.556 140,444 160,000 5/5/2009 WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment 168,000 $ 204,657 36.667 $ 12.22% S 263.333 1.56 $ 300,000 $ Water 36,667 263.333 300.000 $ 315/2009 $ WATER TREATMENT PLANT - MACHINERY & TOOLS Equipment Equipment
6,372,782 $ 6,371,782 9. 10000% 63.781 5 1. 5 6,31,782 S 6,371,781 $

21.787 21.787 21,787 21,787 2022 637,751 SonE 21.787 613023022- Construction in Progress 973 -WW Plent Improvements -

1.363.689 1.363.689 1.363.689 100 00% 1.363.689 1:00 2022 Sever 1.363.689 1.363,689 6/30/2022 Construction in Progress 940 -Sewer Monhole Rehab - 167,995 167.995 167.995 100 00% 167.995 Sever 167.995 167.995 6/30/2022 Construction in Progress 933-Sewver Lift Station New Pumps (9 & :I) -

43.706 43.706 43.706 100.00% 43,706 43,706 Sewer 43,705 6/30/2021 Construction in Progress 973 - WW Plant Improvements- 87,754 87,754 87.754 100.00% 87,754 Sewer, 87,754 87,754 6/30/2021 Construction in Progress 940 -Scuer Manhole Rehab - 24,509 24.509 24.509 100 00% 24.509 Sever 24,509 24.509 6/30/2021 Construction in Progress 936 UV Disinfection System Uperede - 184,086 184.086 184.086 :00.00% 184.086 2021 184.086 Sever 184,085 6/30/2021 Construction in Progress 933-Seiver Lift Stetion New Pumps (9 & 11) - 1,321,293 1,321,293 1,321,293 100.00% 1.321,293 2020 1,321,293 Sower 6/30/2020 Construction in Progress 973 Wastewater Plont Expansion/Upgrade - 142,311 142,311 142,311 :00.00% 142,311 2020 142,311 Sewer 142,311 6/30/2020 Construction in Progress 940 Scuer Manhole/Collection System -

65.946 66,946 66.945 100.00% 66.946 2020 66.946 Sewer 66.946 6/30/2020 Construction in Progress 936 UV Disinfection System Upgrade - 53,968 53.968 $3.968 100.00% 33.968 2020 $3.968 Sewer 53.958 6/30/2020 Construction in Progress 933 Lift Station No. 9 and 11 Rebb - 150,192 150,192 IS0.:92 100.00% 150,192 Sewer 150,192 150,192 1/0/1900 Construction in Progress 973 - WW Plant Improvements - 176,460 176,460 176,46D 100.00% 176,460 Scuer 176,460 176,460 1/0/1900 Construction in Progress 240-Sewer Manhole Rehab - 2,800 9,800 9,800 100.00% 9,800 1900 Sever 9,800 9,800 1/0/1900 Construction in Progress 933-Sewer Lift Station New Pumps (9 & 11) -

51.901 51.901 $1.901 100.00% 51,901 1.00 Sewer $1,901 51,201 1A7 1900 Construction in Progress Capital Outlay-WW Plan Improve -

65.854 65.854 65.854 100.00% 65.854 2022 Water 65.854 65.854 6/30/2022 Construction in Progress WATER CAPITAL PROJECTS - 15,398 15.398 15.398 100.00% 15.398 2022 Water 15,398 6/30/2022 Construction in Progress WATER CAPITAL PROJECTS -

66.412 66.412 66,412 100.00% 66,412 1.00 2022 66.412 66.412 6/30/2022 Construction in Progress WATER CAPITAL PROJECTS - 37,680 37,580 37,680 100.00% 37.680 Water 37,680 37,680 6/30/2021 Construction in Progress WATER CAPITAL PROJECTS -

1.844,117 1.844,117 1.844.117 00.00% 1,844,117 1.00 2021 1.844.317 1.844,117 6/30/2021 Construction in Progress WATER CAPITAL PROJECTS - 232.178 232.178 232.178 100.00% 232.178 1,00 2021 232.178 232,178 6/30/2021 Construction in Progress WATER CAPITAL PROJECTS -

16.340 16,340 16,340 100.00% 16,340 1:00 2021 Water 16,340 16,340 6/30/2021 Construction in Progress WATER CAPITAL PROJECTS -

31.220 31,220 31,220 100.00% 21 220 1:D0 2020 31,220 Water 31,220 6/30/2020 Construction in Progress WATER CAPITAL PROJECTS - 103.024 103.024 103.024 100.00% 103.024 1:00 2020 103.024 103.024 6/30/2020 Construction. in Progress WATER CAPITAL PROJECTS.

12.682 12,682 12.682 100.00% 12.682 2020 12.682 12.682 6/30/2020 Construction in Progress WATER CAPITAL PROJECTS - 80,483 80,480 80,480 100.00% 80,480 2019 80,480 80.480 6/30/2019 Construction in Progress WATER CAPITAL PROJECTS - • S 0 $ 0.00% $ 0 S 1.00" S 2015 Water O S 6/30/2015 $ Construction in Proman WATER CAPITAL PROJECTS - CONSTRICTION IN PROGRESS Construction in Progress
231.615 281,615 $ 10000% 351,55 5 281,615 5 281,615 $

42.315 42,315 42,315 42,315 100 s 1900 Sewer +2,315 42.315 201900= Easement Land
29,300 29.300 29,300 100 00% 29,300 Sever 29,300 1/0/1900 Basement for Lift station Land

30.000 30,000 • 10000% S 190000 s 30.000 100.00% 30.000 1:00 2010 Sever 30,000 30.000 6/18/2010 WASTEWATER TREATMENT PLANT - LAND Land 180,000 180,000 $ 1.00 $ 180.000 $ 2005 Water 180.000 o S 180.000 $ 6/30/2005 $ WATER TREATMENT PLANT - LAND Land Cost Now (RCN)| Life % Depreciation i Costs Factor Type Book Value. Deprec Property Descristion Asset RONID Replacement OCLD Remaining Total All Asset CCI Index Year in System Book Net Accumulated Date in CITY OF Calexico, CA CITY OF Calexico, CA Date in Book Accumulated Book Net ; System CCI Index All Asset Total Remaining Asset Replacement RONLO
Property Description Service Cost Deprec Book Value Type Service Factor. Costs Depreciation Life % Cost Now (RCN) Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1998 9,139 9,139 Water 9,139 0.00% 20,655 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1999 8.333 Water 8.333 0.00% 18.332 Ecuipment WATER TREATMENT PLANT. MACHINERY & TOOLS 1/1/1999 9,313 Water 3313

9.313 0.00%
Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/1/1999 8.333 Water 0.00% Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/23/2006 10,763 10,763 Water 10,763 10,763 0.00% Equipment CUSTOMER SERVICE - BUSINESS MACHINES 8/6/2005 13,374 15,374 Water 13,374 13,374 0.00% Equipment WATER TREATMENT PLANT - FURNITURE & ACCESSORIES 11/21/2007 19.670 14.342 5,327 Water 19.670 14,342 27.08% Equipment WATER DISTRIBUTION SYSTEM - MACHINERY & TOOLS 8/15/2007 5,924 5,892 Water 5.924 0.56% Equipment VATER DISTRIRITION SVSTEM, MACHINERY & roni s 9/6/2007 9.698 9,590 Water 2,698 9,590 Equipment WATER DISTRIBUTION SYSTEM - MACHINERY & TOOLS 10/25/2007 7,866 Water 7,866 7.691 2.22% Equipment WATER TREATMENT PLANT - LICENSED VEHICLES 41.846 41.846 Water 41.846 41.846 0.00% 67.372 Equipment WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC EQUIP 1 59,386 27.384 32.002 Waler #8888688880835889938 27.384

59.386 95.5:1
Equipment WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC BOUIP 3/26/2009 54,103 23,895 30,208 Water $4,103 23,895 30,208 84.401 Equipment WATER TREATMENT PLANT - COMPUTER EQUIPMENT 6/30/3009 6.863 6.863 Weter 6.853 0.00% 10,706 Equipment MATER DISTRIBIFTON SYSTEM MACHINERY & TANIS 6/3/2010 49,829 40,140 9.689 Water 2010 49.829 50.160 19.44% 2.689 75,740 Equipment WATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC EQUI 6/3/2010 154.626 62.280 22.346 Weter 2010 154.626 59.72% 22.346 235.031 Equipment WATER DISTRIBUTION SYSTEM - LICENSED VEHICLES 2/26/2010 40,308 Water 2010 40,308 0.00% 61,268 Equipment WATER TREATMENT PLANT -MACHINERY & TOOLS 6/29/2011 14,310 10,494 3,816 Water 201: 14,310 26.67% 21.036 Equipment WATER TREATMENT PLANT - COMMUNICATIONS BOUIPMENT 11/1/2011 13.983 13,983 Water 2011 13.983 000% 20.555 WATER TREATMENT PLANT-MACHINERY & TOOLS 1/22/2014 8.384 4.705 3.680 Water 8.384 mipment WATER TREATMENT PLANT - MACHINERY & TOOLS 2/13/2014 9,165 5,143 4,023 Water 2014 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 5/1/2014 7,679 4,181| 3.498 Water 2014 .!.* Ecuipment WATER TREATMENT PLANT - MACHINERY & TOOLS 5/1/2014 7,679 3,498 Woter 2014 ,443 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 5/1/2014 7,679 4,181 3,498 Water 2014 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 5/1/2014 4,181 3.498 Weter 2014 18 39688095 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 5/1/2014 4,I8: 3,498 Water 2014 Equipmen: WATER TREATMENT PLANT - MACHINERY & TOOLS 5/1/2014 7.679 4,18: 3,498 Water 2014 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS G/G/2014 46,976 25,315 21.661 Water 2014 65.83 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 6/26/2014 15.574 7,268 Water 2014 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 6/26/2014 15.574 8,306 7,268 Water 2014 21.180 Equipment WATER TREATMENT PLANT - AUDIO/VISUAL EQUIPMENT 9/16/2014 13,763 10,666 3,097 Water 2014 13.763 18.717 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 10/15/2014 14,190 6,858 Water 2014 48.33% Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 10/15/2014 14,190 7.331 6.858 Water 2014 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 10022/2014 6.937 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 10/30/2014 14,698

7.185 Water
Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 10/30/2014 14,698 7,186 Water Equipment WATER TREATMENT PLANT - AUDIO/VISUAL EQUIPMENT 9/16/2014 13.763 10.666 3,097 Water Equipnient WATER TREATMENT PLANT - MACHINERY & TOOLS 10/1S/2014 14,190 7331 6.858 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 10/15/2014 14,190 7,331 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 10/22/2014 14,190 6,937 Water .....

Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 10/30/3014 14,698 7,186 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 10/30/2014 14,698 7.186 Water iquioment WATER TREATMENT PLANT - MACHINERY & TOOLS 6/4/2015 15.938 8,412 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS G/4/2015 15.953 8,420 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 4/15/2015 5,916 2,859 Weter cuinmen: WATER TREATMENT PLANT - MACHINERY & TOOLS 6/30/2015 2,761 3,155 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 6/30/2015 2.76: Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS S/18/2015 18,925 9,988 Water ........

Equipment WATER TREATMENT PLANT - COMPUTER SOFTWARE 66262015 25,000 25,000 0 Water Equipment WATER TREATMENT PLANT - GROUNDS & MAINTENANCE EQUIPMENT .... 45,671 21,780 24,891 Water
Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 9/30/2014 21.485 11.101 10.384 Ecuipment WATER TREATMENT PLANT - MACHINERY & TOOLS 41.877 21.171 20,706 Water Equipment WATER TREATMENT PLANT - LICENSED VEHICLES 57182015 50,759 44943 5,816 Water
Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1/2/2015 18,821 9,410 Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 18,851 9.426 9,425 Water Equipment WATER TREATMENT PLANT - MACHINERY & TOOLS 1282015 107.978 $1,590 56,380 8888888888888806868888888088888088832280000080000288855 Equipment BAGLE MODEL VF-100 - FEEDER CONTROL MODULE 1/1/2016 5,545 Equipment I LIMITOROUE MX-10480 VAC- WELL VALVE 1/1/3016 8,428 Water Equipment 1 LIMITORQUE MX-10 480 VAC - WASTE VALVE 1/122016 4,776 Equipment 1 LIMITORQUE MX-10 480 VAC - BACKWASH VALVE 1/1/2016 8.428 Water Equipment I LIMITOROUE MX-10 480 VAC - DRAIN VALVE 1/1/2016 8,428 3.652 Ecuipment 1 LIMITORQUE M-S 480 VAC- SCOUR VAL.VE 1/1/2016 7.717 3,344 Water Equipment Completed Meter Replecement Projcet 1/1/2016 6.005,993 2.602.597 3,403,396 Water Equipment Complcted Meter Replacement Project 1/1/2017 19.316 7.083 12,233 Water Equipment (1) NCSTONS. CONTROL SCADAMAIN OFFICE 1/1/2017| 5.800 2.127 3.673 Water 33% Equipment STAINLESS STBBL24X24 ANALIYZER FOR WATER 4-6MG TANK SERIAL# 170550496148 1/1/2017 5.237 Water Equipment STAINLESS STEEL 24X24 ANALIZER WATER 4-5MG TANK SERIAL# 314303566-1 1/1/2017 8,177 2,998 5,179 Water Equipment Add to Water Meter project 1/2018 222,534 66,760 155,774 Water Equipment Filter Control System 1/1/2018 736.641 165,744 Water Ecvipment Replace 250 HP VFD 1/1/2018 22.577 5.170 17.807 Water Equipment Leased Vehicle 1/1/2018 30,735 27,662 3,074
Equipment Leased Vehicle 1/1/2018 30,735 27,662 Water
Equipment Lessed Vehicle 1/1/2018 25.584 25.025 2.558
Equipmen: Leased Vehicle 1/1/2018 25.562 23.006 2.556 Water Equipment Leased Vehicle 1/1/2018 41,682 37.514 4,168 Water Equipmen: Leased Vehicle 1/1/2018 13,558 12,202 1,356
Equipment EMERGENCY GENERATOR 1/1/2018 1.220.630 274,642 945.988 Water Equipment 959 -Filter Control Replacoment System 1/1/2019 384.422 89,698 Wate:

Equipment Miser 10,027 1.671 8.356
Equipment CATERPILLAR BACKHOE LOADER 8,356 10.061
1/1/2020 128,034 21,339 106,695 Water 128.034 106,695 12846) Equipment CATERPILLAR FC WHEEL LOADER 1/1/2020 95.541 15.924 79.618 Water Equipment 2000 GALLON WATER TRUCK 1/1/2020 51.469 8,578 42.891 Water Equipment VAL. VE EXERCISE AND VACUUM SYSTEM 1/1/2020 75.575 12.596 62,979 Water 83.33% Property Description Date in Accumulated Book Net System Year in CCI index All Asset Remaining Replacemen Cost Deprec Book Value Type Service Costs Life % Cost Now (RCM). 2030 silvernd chide fease 1/1/2021 29,880 8,954 20.916 Water 880
1/1/2021 30.036 21.025 Water
Equipment 2020 Silverado/Vehicle Lease 1/1/202: 30.036 21.025 Water 30036 Equipment 1/1/202: 8.544 5,981 Water
Equipment 1/1/2021 48,229 7,234 40,995 Water
Equipment 1/1/2021 12,424 1,864 10,560 Water
Equipment Mini excavator 1/1/2021 44,820 6.723 38,097 Water Equipment Pipe Cutter 1/1/2021 S,229 2.615 Water
Equipment Equipment to repair Filter Pump No. 3 1/1/2021 5,982 33,899 Water 9888.

Equipment Purchase VED 1/1/2021 78,881 65,172
Material & Supplies for SR-08 Widening Proycet & 10th St. 11,501 Water Equipment 1/1/2022 11.560 Water
Equipment Rebuild Filter Punp # 2 at water Treatment Plent 1/1/2022 20,030 19.362 Water Equipmen: Camera sytem for water treatment plant & raw vator & Eastside Reservoirs 1/1/2022 13,926 13,462 Water Equipmen: 1/1/2022 7.742 7,484
Equipment MASTEMATER OPERATIONS FORD Water
1/1/1975 37.651 37.65: Sewer
Equipment WASTEWATER OPERATIONS FUND 1/1/1985 6,970 Sever Equipment WASTEWATER OPERATIONS FUND 1/1/1985 15,334 15.334 Equipment WASTEWATER OPERATIONS FUND Sever 15,334
15,334 15,334 10 Sewer 15,334
Equipment WASTEWATER OPERATIONS FUND 1/1/1985 9,758 Sewer !!!!!!!!!!!!! Equipment WASTEWATER OPERATIONS FUND 9.758
1/1/1985 9,758 Sewer 9,758
Equipment WASTEWATER OPERATIONS FUND 1/1/1985 23,697 23,697 00 Sewer Equipment WASTEWATER OPERATIONS FUND 1/1/1985 12.197 23,697 12,197 Sewer 12,197
Equipment WASTEWATER OPERATIONS FUND 1/1/1985 5.470 $ 470 Ecuipment WASTEWATER OPERATIONS FUND Sewer 5,470
1/1/1998 285,569 285,569 Sever 285,569
Equipment WASTEWATER OPERATIONS FUND 1/1/1998 17.316 17.316 Sewer 17.316 Equipment WASTEWATER OPERATIONS FUND 1/1/1980 59.567 59 567 259.535 21.819 Equipment WASTEWATER OPERATIONS FUND Scuer $9.567 210.272 1/1/1985 52.273 52,273 Sewer $2,273 210,662 158,389
Equipment WASTEWATER OPERATIONS FUND 1/1/1994 6,597 Sewer

6.597 16,295
Equipment WASTEWATER OPERATIONS FUND 1/1/1985 87.122 87.122 Sewer 87.122 223980 Equipment WASTEWATER OPERATIONS FUND 351,103
1/1/1995 7.218 7,218 Sewer 10.393
Equipment WASTEWATER OPERATIONS FUND 1/1/1985 16,727 16.727 Sewer Equipmen: WASTEWATER OPERATIONS FUND 1/1/1990 96.755 96.755 Equipmen: WASTEWATER OPERATIONS FUND Sewer 00000g000
1/1/2002 8402868
Equipment WASTEWATER OPERATIONS FUND !!!!!
Equipment GENERAL FUND
Bouipment WASTEWATER OPERATIONS FUND
Equipment WASTEWATER OPERATIONS FUND 14,892 0,00%
Equipment WASTEWATER OPERATIONS FUND 165.063 52,568
Equipmen: WASTEWATER OPBRATIONS FUND 3A3333aSS3E 72.152 0.00% 90.911 Equipment WASTEWATER OPERATIONS FUND 108.263 0.00% 264.162 155.899 Equipment WASTEWATER OPERATIONS FUND 50,523 0.00% 72,753 Equipment WASTEWATER OPERATIONS FUND 88888888888388338888888##98987882802087X8132082 688881282888388388080048378889992 S.923 Equipment WASTEWATER OPERATIONS FUND 5.413 0.00%
Equipment 3,413 000%
WASTEWATER OPERATIONS FUND 3.134 39.44% 13,208
Equipment WASTEWATER OPERATIONS FUND
Bauipment WASTEWATER OPERATIONS FUND 34,416 0.00% 57.819 1/30/2006 59.263 0,00%
Equipment WASTEWATER OPERATIONS FUND 2/21/2002 101,932
Equipment WASTEWATER OPERATIONS FUND 6.120 000% 11 50G
Equipment WASTEWATER OPERATIONS FUND 63.418 000% 119.226 5,720 0 00%
Equipment WASTEWATER OPERATIONS FUND 14,431
Equipment WASTEWATER OPERATIONS FUND
Equipment WASTEWATER OPERATIONS FUND 47.000 0.00%
Equipment WASTEWATER OPERATIONS FUND 0.00% 1.040.824
Equipment WASTEWATER OPERATIONS FUND 8.227 000%
Equipment WASTEWATER OPERATIONS FUND 15.337 0.00%
Equipment WASTEWATER OPERATIONS FUND 16.126 0.00% 29.349 Equipmen: WASTEWATER OPERATIONS FUND 16.125
Equipment WASTEWATER OPERATIONS FUND 16,126 0.00% 29 349 .... 0000000000y00000000000500000000000000000008$º00000 16,126 0.00% 29,349 Egujoment WASTEWATER OPERATIONS FUND
Equipment 16.126 000% 29.349
WASTEWATER OPERATIONS FUND 16.126 0.00%
Equipment WASTEWATER OPERATIONS FUND 29.349
1/1/1994 14,000 0.00% 20,580
Equipment WASTEWATER OPERATIONS FUND 1/1/1997 14,000 0.00% Equipment WASTEWATER OPERATIONS FUND 32,060 18,060
Equipment WASTEWATER OPERATIONS FUND 20,000 0.00% 44,000 24,000 Equipment WASTEWATER OPERATIONS FUND 112002 20,000 0.00% 40,800 20,800 ..... 47.000 000% 94.000
Equipmen: WASTEWATER OPERATIONS FUND 1/1/1987 8,000 000% Equipment WASTEWATER OPERATIONS FUND 30,480
Equipment WASTEWATER OPERATIONS FUND 19,000 0.00% 41,800 Equipmen: 18.000 000% 38,700
WASTEWATER OPERATIONS FUND 13.333 0.00%
Equipment WASTEWATER OPERATIONS FUND 28,133
1/1/1980 0.00%
Equipment WASTEWATER OPERATIONS FUND 1/1/1980
Ecuipment WASTEWATER OPERATIONS FUND 0 00%
1/1/1980 000%
Equipment WASTEWATER OPERATIONS FUND
Equipment WASTEWATER OPERATIONS FUND 0.00%
Equipment WASTEWATER OPERATIONS SUND 6 00%
Equipment WASTEWATER OPERATIONS FUND 0.00%
Equipment WASTEWATER OPERATIONS FUND 14.000 667%
Equiomont WASTEWATER OPERATIONS FUND
Equipment WASTEWATER OPERATIONS FUND issssasss 9.21! 0.00% 0.°....0..° Equipment WASTEWATER OPERATIONS FUND 9,211 0.00% 33.345 Equipment 9211 0.00% 33,345 24,134
WASTEWATER OPERATIONS FUND 9211 0.00%
Equipment WASTEWATER OPERATIONS FUND 33,345 24.134
Equipment WASTEWATER OPERATIONS FIND 9.211 0.00% 33.345 24.134 362 9.211 0.00% 33.345 24,134
CITY OF Calexico, CA Accumulated Book Net Year In CCl Index All Asset Tota. Remaining
Property Description Deprec. Book Value Type. Ufe % Cost New (RCM) Equipment WASTEWATER OPERATIONS FUND 1/1/1983 9.211 9,211 0.00% Equipment WASTEWATER OPERATIONS FUND 1/1/1983 9.211 9.211 Sene:

Equipment WASTEWATER OPERATIONS FUND 1/1/1983 2,211 Sener Equipment WASTEWATER OPERATIONS FUND 1/1/1983 9,211 Sever 2,211 Equipment WASTEWATER OPERATIONS FUND 1/1/1983 9,211 Sener Equipment WASTEWATER OPERATIONS FUND 1/1/1983 0000000 Sener !!...!!!! Equipment WASTEWATER OPERATIONS FUND 1/1/1980 8.439 Sever 8.439 8.439 Equipment WASTEWATER OPERATIONS FUND 1/1/1980 8.439 Sewer 143101006 Equipmen: WASTEWATER OPERATIONS FUND 22,582 12,582 Sewer 12,582 13.412 Equipment WASTEWATER OPERATIONS FUND 1/1/1980 6,949 6,949 Sewer 6.949 Equipment WASTEWATER OPERATIONS FUND V/1/1580 6,949 6.949 Serves Equipment WASTEWATER OPERATIONS FUND 1/1/1980 6,949 6.949 Serer 6949 Equipment WASTEWATER OPERATIONS FUND 1/1/1988 6,322 6,322 8......*.. 6,322 0.00% Equipment WASTEWATER OPERATIONS FUND 1/1/2003 5,400 5,040 20088809988*009ö50=9 5,400 6.67% Equipment WASTEWATER OPERATIONS FUND 1/1/1990 6.047 6,047 6.047 000% Equipment WASTEWATER OPERATIONS FUND 6/6/200G S 544 5.544 Sewer 0.00% Equipment WASTEWATER OPERATIONS FUND 1/31/2008 12,559 6,035 6.524 Sewer 12,559 Ecuipment WASTEWATER OPERATIONS FUND 51.94%
4/10/2008 6.625 3.147 3,478 Sewer 6.625 52.50%
Equipment WASTEWATER OPERATIONS FUND 3/19/3008 8.027 3.8:3 Sener 8,027 52.50% Equipment WASTEWATER OPERATIONS FUND G/30/2008 22,874 22,874 0 Seuer 22.874 0.00% Equipment WASTEWATER OPERATIONS FUND 8/12/2008 37,853 35.119 2,734 Seuer $7,853 722% Equipmen! WASTEWATER OPERATIONS FUND S/:1/2008 13,132 1,021 13,132 7.78%

2..!
Equipment WASTEWATER OPERATIONS FUND 8/29/2008 59,386 54,767 Sener $9.38G 7.78% WASTEWATER OPERATIONS FUND 49/2009 7,267 6,419 Sower 11.67%

7.267
Equipment WASTEWATER OPERATIONS FUND 49/2009 9.401 1.097 11.67% Equipment WASTEWATER OPERATIONS FUND 6/19/2009 17,700 15.340 17,700 13.33% Equipment WASTEWATER OPERATIONS FUND 6/19/2009 30,104 26,090 30,104 13.33%
Equipnsen: WASTEWATER OPERATIONS FUND 10/8/2009 11,548 770 Sewer 12,318 6.25% Equipmen: WASTEWATER OPERATIONS FUND 1/25/2010 32.939 13.633 19.306 2010 32.939 58.61% Equipment WASTEWATER OPERATIONS FUND 2/12/2010 32,939 13.633 19.305 SeNET 2010

32.939 58.61%
Equipment WASTEWATER OPERATIONS FUND 2/26/2010 40,308 33,590 6,718 Sewer 2010 40,308 16.67% Equipment GENERAL FUND 2/26/2010 40,308 33,590 6,718 2010 Equipment WASTEWATER OPERATIONS FUND 12/19/2011 21.921 15.344 Sewer Equipment WASTEWATER OPERATIONS FUND 21.921 15.344 Sewer Equipment WASTEWATER OPERATIONS FUND * 43/2012 19,540 Sener Ecuipment WASTEWATER OPERATIONS FUND 3/10/2014 $6,914 31,619 25.295 Sener Equipment WASTEWATER OPERATIONS FUND 12/15/2013 7.704 3.295 Semer Equipment WASTEWATER OPERATIONS FUND 12/15/2013 7.704 Sewer Equipment WASTSWATER OPERATIONS FUND 12/15/2013 10.028 5,738 Sener Equipment WASTEWATER OPERATIONS FUND 12/15/2013 Seuer
Equipment WASTEWATER OPERATIONS FUND 10/17/2013 7,704 4451 3,253 Sewer Bauipmect WASTSWATER OPERATIONS FUND 10/17/2013 7.704 4.451 3.253 Sewer ............

Equipment WASTEWATER OPERATIONS FUND 10072013 6.070 Sewer .....

Equipment WASTEWATER OPERATIONS FUND 6,628 5.799 Sewer
Equipment WASTEWATER OPERATING 6/26/2015 45,671 21,780 24,891 Sewer Equipment WASTEWATER OPERATING 6/26/2015 $0,759 44,414 6,345 Sewver Equipment WASTEWATER OPERATING 5/13/2015 419,260 37S 587 Sewer Equipment WASTEWATER OPERATING 4/21/2015 70.700 33,779 36,921 Sewer Eouipment WASTEWATER OPERATING S/21/2015 24,952 11,783 13,169 Seue: ..............

Eeuipment WASTEWATER OPERATING 5/18/2015 12 807 6,048 6,759 SEnrE .....

Eçuipment WASTEWATER OPERATING 5/18/2015 5.475 2.586 2,890 Sewer Ecuipment WASTEWATER OPERATING 5/18/2015 2.586 2.850 Sewer Equipment WASTEWATER OPERATING 8/6/20:4 10.588 5,588
Equipment WASTEWATER OPERATING 6/19/2015 19.014 10,000 Sever Equipment WASTEWATER OPERATING 10.141
Equipment WASTEWATER OPERATING 6/1622014 22211 11.990 9080999889938888808088088388881828880880002388888888888

10.727 Server
Equipment WASTEWATER OPERATING 9/3/2014 18,461 9,641 8,820 Serer Equipment KSB SENATECH MODEL F 10-250 CENTRIFUGAL PUMP FOR REPARS TO DIGITER SERIAL + 97391802 62723017 9,064 Sewer .!!! Equipment 15.995 6.931 9.064 Sewer
Equipment KSB SEWATECH MODEL F 100-250 CENTRIFUGAL PUMP FOR REPAIRS TO DIESTER SERIAL. &997291892 6/28/2017 15,995 9,056 Sewer Equipment 1 ELMCO - SLUDGE MIXER REPLACEMENT. SERIAL, # 24105-01 | 72,246 31.307 40,939 Sewer Equipment MANHOLE REPLACEMENT AT IMPERIAL AVE. W & VERNARDO DRIVE 6202017 12.052 20,300 11,752 Sewer
Equipmsent SEWER LINE REPLACEMENT AT STH. STREET AND ROCKWOOD AVE. 6/30/2017 26,091 45.065 Sewer Equipmen: PLANT DIGESTER/Clarifer IMPROVEMENTS REPAIR & MODIFICATIONS 6/30/2017 775,772 284,450 Sewer Equipment Wineh comriage Kis, TT1800 120V 1/1/2018 22,740 10.233 12.507 Sewer Equipment Plastic Roof for Kawaski 4x4 Mule 1/1/2018 9 445 4,250 5.195 Sewe:

Equipment Leased Vehicle 1/1/2018 30,757 27,681 3.076 Sewer Equipment Lensed Vehicie 1/1/2018 27.116 24,404 2,712 Sewe:

Equipment Lensed Vehicle 1/1/2018 26.575 23.918 2.658
Equipment Leased Vehicle 1/1/2018 13,558 12.202 Sener
Equipment D75 - Pressure Washer 5-10 yrs 1/1/2019 7,514 1.503 6,011 Seuer Equipment Leased Vehicle 1/1/2020 39,599 19,799 19,799 Sewer Equipment Caterpiller bockhoe loaders 1/1/2020 128.034 32.008 96.025 Server Equipment Simples direct drive plunger pump 1/1/2020 6.084 18.251 Senrer Equipment CATERPILLAR FC WHEEL LOADER 1/1/2020 35 581

23.985 71.656 Sewer
Equipmen: 2000 GALLON WATER TRUCK 1/1/2020 51,469 12,867 38,602 Server Equipment 2) DUPLEX PLUNGER PUMP 1/1/2020 73.985 18.496 55.489 Serrer Equipmen: 2020 Silversdo/Vchicle Lease 1/1/2021 29,880 8.964 20.916| Sower Equipment 2020 Chev Malibw/'Vehicle Leasc 1/1/2021 20,423 6,127 14 206 Sewer Equipment 2020 Silverado/Vehicle Lease 1/1/2021 33,167 9,950 23.217 Sewer Equipment Pump for lift station 1/1/2021 6,142 3.071 3.071 Sewe:

Equipment Mini excavator 1/1/2021 44.820 6.723 38.097 Sewer Equipment Pump and equipment for DAF /1/2021 12.813 3.844 8.959 Sewez CITY OF Calexico, CA Date in Book Accumulated Book Net System Year in cl Index All Asset Total Remalning OCLD Replacement RCNLD
roperty Description Service Cost Deprec Book Value Service. Life % Costs Depreciation Cost New (RCN))
Equipment Gorman pump 1/1/2021 14,231 2,135 12,096 Sever 2021 1.10 14,231 2,135 85.00% 12,096 15,654 13.519 Equipment Engine for lift station 7.932 5,352 Sewer 2021 1,10 7,932 2,380 70 00% 5.552 8.725 6.345 Equipment BARNES SUBMERSIBLE NON-CLOG SEWAGE PUMPs/ Margerite Basin 1/1/2022 12.962 12,530 Sever 2022 12.962 96.67% 13.351 12.919 Equipmen: Shp 1/60/230 8.00'26 SMA-New Gould Pump for WWTP 1/1/2022 7,182 6,943 Sewer 2022 7,182 96 67% 6042 7.397 7.158 Equipment Pumps for Wastewater Treatment Plant and Collection Liftstations 1112022 5 17.865 17.270 Scuer 2022 1.03 17.865 Subtotal 20,409,476 $ 11,202,165 5 9,208,311 5 20,09476 5 11,201,65 966796 9208222 5 3118407 5 1211325 Buildings
Buildings WATER TREATMENT PLANT - LAND IMPROVEMENTS 5/4/2011 $ 15,965 $ 8,914 7,051 Water 147$ 15,965 5 8,914 44.17% $ 7,051 $ 23,469 S 14,555 Buildings WATER TREATMENT PLANT - LAND IMPROVEMENTS 1/1/1980 37,131 37,131 Water 4.53 37,131 37,131 0.00% Buildings 168,204 131,073
WATER TREATMENT PLANT - CONSTRUCTION 2,327.000 612,777 Water 2009 1.56 2,327.000 612.777 73.67% 1.714,223 3.630.120 3.017,343 Buildings WATER TREATMENT PLANT - CONSTRUCTION 5/5/2009 2,353,943 1734201 Water 2,353.943 619.872 73.67% 1.734.071 3.672,151 3.052.279
Buildings WATER TREATMENT PLANT - CONSTRUCTION 10/16/2008 110,000 30,067 79,933 Water 2008 110.000 30,067 72.67% 70 022 177,100 147,033
Buildings WATER TREATMENT PLANT - CONSTRUCTION 3.715,129 1,015,469 2,699.661 Water 2008 1.51 3,715,129 1,015,469 72.67% 2,699.661 S,981,358 4,965,889 Buildings WATER TREAIMENT PLANT - CONSTRUCTION 7/1/2009 75.929 19.742 Water 2009 75.929 56.187 28.707 Subtotal 36187 19.742 7400% 6,291,177 S 118.449
3,635,097 $ 2,343,970 $ 156 → 3,635,097 S 2,343,970 13,770,852 $ 11,426,879 Improvements
Improvements WATER TREATMENT PLANT - LAND IMPROVEMENTS 5/5/2009 $ 403,484 $ 137.857 Water 2009 1.56 $ 403,484 $ 265.627 34.17% S 137.857 $ 629.436 $ 363,809
Improvements WATER DISTRIBUTION SYSTEM - LAND IMPROVEMENTS 11/23/2009 526.882 195.385 Water 2009 526.882 331.496 37.08% 195.385 821.936 490,440 Improvements WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 10/20/2010 148,165 79,021 2010 148.165 69,144 53.33% 79.021 225.211 1S6,067 Improvements WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1990 29.769 29,769 0,00% 83,948 $4,179 Improvements WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 23,13S 1,388 Water 2,20 23,135 21,747 6.00% 50,896 29,149 Improvements WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1998 100,303 2,006 2.26 100.303 98,297 2.00% 2.006 226,684 128,387
Improvements WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1970 12.553 967 12.553 12.553 0.00% :21.392 108.839 Improvements WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1970 Water 967 0 00% 6,783 6,783 65.592 58,809
WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1970 Water 967 S,134 5,134 0.00% 49,650 44,516 mprovements WATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 6/30/2007 Water 2007 0.00% Improvements WATER TREATMENT PLANT - LAND IMPROVEMENTS 1/1/1980 Water 1980 4.53 0.00% Improvements WATER TREATMENT PLANT - CONSTRUCTION 1/1/1949 308,570 • Water 2800 308.570 308.570 0.00% 8.639,957 8,331,387 Improvements WATER TREATMENT PLANT - CONSTRUCTION 1/1/1949 22,944 • Weter 28.00 22,944 22,544 0.00% 642.443 619,499 Improvements WATER TREATMENT PLANT - CONSTRUCTION 1/1/1960 273,627 Water 16.22 273.627 273,627 0.00% 4438.235

4.164,608
WATER TREATMENT PLANT - CONSTRUCTION 1/1/2001 462,270 Water 2.11 811.000 348,730 57.00% 462.270 1.711.210 1.362,480 Improvements WATER TREATMENT PLANT - CONSTRUCTION 1/1/1998 333.743 170.209 333,743 163.534 51.00% 170.209 $90.725 WATER TREATMENT PLANT - CONSTRUCTION 1/1/2000 871,004 Water 1,583,644 712,640 55.00% 3734.250

2.067.684 871,004 2692104
WATER TREATMENT PLANT - CONSTRUCTION 1/1/1950 • Water 26.21 2,067,694 2,057.694 0.00% $4,194.254 52.126,560 provements WATER TREATMENT PLANT - CONSTRUCTION 1/1/1970 700.565 Water 967 700.566 700.566 0 00% Improvements CUSTOMER SERVICE - CONSTRUCTION 6.774.475 6.073009 12/15/2003 Water 2.00 ° 0.00%
WATER TREATMENT PLANT - CONSTRUCTION 6/30/2007 14.334 10.034 Water 168 14,334 4,300 70 00% 10.034 24.081 19.781 improvements FIRE PROTECTION -CONSTRUCTION 7/29/2010 784,208 2010 152 784,208 186,903

76.17% 597,305 1,191,995 1.005.092
WATER TREATMENT PLANT - CONSTRUCTION 11/2/2010 1,715,688 1,315,361 Water 2010 1,715,688 400.327 76 67% 1,315.361 2.607,845 2,207,518 WATER TREATMENT PLANT - CONSTRUCTION 6/30/2011 32.944 25.696 32,944 7,248 78.00% 25.6% 48.428 41.180 WATER TREATMENT PLANT - CONSTRUCTION 3/9/2011 10.646 8,233 Water 2011 888885 10.645 2.413 77.33% 8.233 15.549 13.236 WATER TREATMENT PLANT - CONSTRUCTION 1/21/2015 5,498,366 4.682.775 Water 2015 5.498.365 815.591 85.17% 4.682.775 7312.826 6.497.235 WATER TREATMENT PLANT - CONSTRUCTION 1/21/2015 1.428,399 1,216,520 Water 2015 1.428,399 211,879 85.17% 1,216.520 1,899,770 1.687,891 WATER TREATMENT PLANT - LAND IMPROVEMENTS 1/21/2015 70.514 Water 2015 70,514 26,149 62.92% 44,365 93,784 67.635 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 7/1/2008 331,593 145.901 Sewer 2008 1.61 331.593 185.692 44.00% 145.901 533.854 348.172 WASTEWATER TREATMENT PLANT - CONSTRUCTION 2/10/2006 206,609 Sewer 2006 206.609 67.17% 138.772 335,367 287.530 Improvements WASTEWATER TREATMENT PLANT - UTILITIES/WATER/SEWER/ELEC EQUIP 4/27/2004 Sever 0.00% Improvements WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1950 34,608 Server 2621 34,608 0.00% 907.082 872,474 mooramente WASTEWATER TREATMENT PLANT - CONSTRUCTION 192,378 ... 101.961 192.378 90.418 Sewer 220 53.00% 101.961 423.232 332,814
mprovements WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1985 86.922 Sewer 86.522 65.191 25.00%

21.730 350.294 285,103
Improvements WASTEWATER TREATMENT PLANT - CONSTRUCTION 201,67! 86,719 Sower 885 201,671 114,953 43.00% 86.719 498,128 383,175 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 10,905 Sewer 10,906 10,906 0.00% 49.40đ 38,498 WASTEWATER TREATMENT PLANT -PORTABLE STRUCTURES/CONSTRUCTION 1/1/1957 Sever 0.00% merovements WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1970 420,198 Sever 420.198 420,198

0.00% 4.063.318 3.643.120
WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1970 420,198 Sever 420,198 420,198 0.00% 4.063.318 3,643,120 Improvements WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1990 2,425,111 848,789 Scuer 2.425.111 1.576.322 35.00% 848,789 6.838.813 $.262.491 morosamants WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1970 378.746 Sewer 378.746 378,746 0.00% 3.662.475 3.283,729 movemente WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1:970 378,746 Sewer 378,745 378,746 0.00% 3.662.475 3.283.729
Improvements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1970 Sewer WASTEWATER TREATMENT PLANT -PORTABLE STRUCTURES/CONSTRUCTION 12,716 12,716 1276 Sewer 0,00% 158.185 145,469
WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 14,555 Sewer 14,555 14,555 0.00% 140,751 126,196 improvensents WASTEWATER TREATMENT PLANT - CONSTRUCTION Sewer 144,014 144,014 0.00% 1.516.463 1,372,449 WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1969 144.014 Sewer 144,014 144.014 0.00% 1.516.463 1.372,449 improvements WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1969 $7.506 Serrer 87.505 87.506 0.00% 921.440 833,934 morovements WASTEWATER TREATMENT PLANT - CONSTRUCTION 1 289,364 289.364 101,277 Sewer 188,086 35.00% 101.277 816.00S 627.920
WASTEWATER TREATMENT PLANT - CONSTRUCTION 1.051,228 157,684 Sewer 1,051.228 893,544 15.00% 157,584 4.762,063 3,868,519 Improvements WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1980 149.651 22,448 Sewer 149.651 127.203 iS 00% 22.448 677,919 $50,716 Improvements WASTEWATER TREATMENT PLANT -PORTABLE STRUCTURES/CONSTRUCTION 000001088880023131328032985

36.504 Sewer 36.504 454,110 417.606
improvements WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1975 34,445 1.722 Sewer 34,446 32,523 5 00% 1,722 WASTEWATER TREATMENT PLANT -PORTABLE STRUCTURES/CONSTRUCTION 208,051 175,328 Improvements 35,662 Sewer 35,662 35,662 000% 443,633 407.971 Improvements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 8.891 Sewer 8,891 8,891 0.00% 53.704 44.813 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1957 18.262 Sever 18.262 18.262 0.00% 227,183 208.921 WASTEWATER TREATMENT PLANT - CONSTRUCTION 1/1/1957 356,782 Sever 356.782 356,782 0.00% 4.438,370 4.081588 WASTEWATER TREATMENT PLANT - CONSTRUCTION 26.911 Sever 26,911 0.00% 334,769 307,858 mamtamante WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1970 Sewer 0.00%
improvements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1970 Sewer 1970 0.00% Improvements WASTEWATER TREATMENT PLANT - CONSTRUCTION 212,364 Sewer 212,364 108.306 19.00% 104,058 486,314 378,008 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/2001 110,900 15.526 Sever 110,900| 95.374 14.00% 15.526 233,999 138.625 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 47.082 Sewer 47.082 47,082 000% 213.281 166.199 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1996 101,677 101.577 101.677 0.00% 241.990 140.313 Improvements WASTEWATER TREATMENT PLANT -PORTABLE STRUCTURES/CONSTRUCTION 1/1/1996 | 101.677 Sewer 101.677 101.677 0.00% 241.990 140.312-5 CITY OF Calexico, CA
Asset Accumulated Book Net System CCI Index| All Asset Total Remaining Replacement RONID Property Description Service Cost Deprec Book Value Service Factor Costs Depreciation Ufe % Cost New (RCM)
Improvements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1995 100,670 100,670 Sever 1995* 244 Improvements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 100,670 100,670 0.00% 245.635 144,965 100,670 100.670 Sewer 2.44 100.670 100.670 0.00% 245.635 144.965 Improvements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1997 104.625 104,625 mprovements WASTEWATER TREATMENT PLANT -PORTABLE STRUCTURES/CONSTRUCTION Sewer 2.29 104.625 104.625 0.00% 239.592 1/9/1985 76.022 76.022 Sever 4.03 76,022 0 00% 306,369
WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1989 230,347 83,449 83,449 Sewer 3.67 83,449 83.449 0. 00% 305,258 222.809 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1590 87,108 87,108 Sewer 2.82 Improvements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 87,108 87,108 0.00% 245,643 158.535 1/1/1994 97.751 93.841 3.910 2,47 97,751 93.841 4.00% 3.910 241,444 147,603 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 1/1/1980 58,999 58,999 Sewer 4.53 WASTEWATER TREATMENT PLANT -PORTABLE STRUCTURES/CONSTRUCTION $8.999 58.999 0 00% 267.264 208.265 1/1/1980 58,999 58,999 Sewer 1980 4.53 58,999 58,999 0.00% Improvements WASTEWATER TREATMENT PLANT -PORTABLE STRUCTURES/CONSTRUCTION 1/1/2000 108,619 97,757 10,862 267,264 208,265 WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION Sewer 2000 2.15 108,619 97,757 10.00% 10.862 233,531 135,774 1/1/1960 19.360 19.350 Sewer 16.22 19,360 0.00% 314.023 294,663 WASTEWATER TREATMENT PLANT - CONSTRUCTION 2/28/2002 19.037 11.295 Seuer 2002 2.04 19.037 improvements WASTEWATER TREATMENT PLANT - LAND IMPROVEMENTS 5933% 11.29S 38.835 31,093 6/15/2006 37,312 Sever 1.72 37,312 30,005 19.58% 7,307 64,177 mprovements WASTEWATER TREATMENT PLANT - PORTABLE STRUCTURES/CONSTRUCTION 34,172 6/30/2007 223,000 133,800 89.200 Sewer 1.68 223.000 133,800 40.00% 374,640 240,840 WASTEWATER TREATMENT PLANT - LAND IMPROVEMENTS 30,164 89,200

30.164 Sewer 453 30,164 30.164 0.00% 156,644 106,480
mprovement WASTEWATER TREATMENT PLANT - LAND IMPROVEMENTS 1/1/1980 6.973 6.973 WASTEWATER TREATMENT PLANT - LAND IMPROVEMENTS 4.53 6.973 6.973 0.00% 31.586 24,613 43,886 43,88G Sewer 4.53 43,886 43,886 0.00% 198,803 154,917 WASTEWATER TREATMENT PLANT - LAND IMPROVEMENTS 31,357 31,357 Sewer 4.53 31.357 FIRE PROTECTION - CONSTRUCTION 68.327 31,357 0.00% 142.04S 110,688 8/26/2010 89.511 21,184 2010 1.52 89.511 21.184 7633% 68.327 136.0S5 114,872 FIRE PROTECTION - CONSTRUCTION 8/26/2010 89.511 21.184 58.327 2010 Improrements SIRE PROTECTION - CONSTRUCTION 1.52 21.184 7633% 68.327 136.0SG 114.872 7/29/2010 174,060 41,484 132.576 Sever 2010 152 174.060 41,484 76.17% 132.576 FIRE PROTECTION - CONSTRUCTION 7/1/2010 125,567 30,136 264.571

95.431 2010 1.52 125.567 30.136 7600% 95.431 190,862 160,726 Improvements WASTEWATER TREATMENT PLANT - CONSTRUCTION 353,845 60,743 2013 14182013→ 2286.02 Somer 1.40 353,845 $0.743 293.102 495,383 434,640 27,105,479 $ 14,759,127 $ S 27,105,479 5 19,759,127 8283% → 12,36,951 5 244,695,560 $ 129,886,433 Infrastructure
infrastructume WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 11/23/2009 S 178,240 $ 34,505 $ 143,73S Water 1.56 $ 178,240 S 34,505 80.64% $ 143,735 $ 278,054 S 243.549 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 11/23/2009 22.659 18,280 Water 1.56 22.669 4,388 8064% 35,363 30.975
Infrostructure STREETS - COLLECT & DISTRIBUTE (WATER/SEWER; G/30/2005 8.86D 2,317 6.543 Infrestructure Water 1.79 8,860 2,317 73.85% 15.859 13.542 STREETS - COLLECT & DISTRIBUTE (WATER/SEWER; 6/30/2005 15,000 11.077 Water 2005 1.79 15.000 Infrastructure STREETS - COLLECT & DISTRIBUTE (WATER/SEWER) 73.85% 11.077 26.850 22.927 6/30/2005 13,000 9,600 Water 2005 1.79 13,000 3,400 73.85% Infrastructure WATER DISTRIBUTION SYSTEM - INFRASTRUCTURE 9,600 23,270 19,870 Infrastructure 1,700 4,274 Water 2004 1.88 5,974 71.54% 4,274 11,231 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2004 22,000 1.88 22,000 nirestructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 71 54% 41.360 35.098 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 16.500 4.696 71.54% 31,020 26.324 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 6,090 0.00% 336,229 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 26.21 0.00% 241,260 1/1/1955 2025 0.00% 135.850
Infrustructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/196C 129.129 Infrastructure 1622 3.85% 133.912 125.974
WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 13.76 7.000 Infrastructure 1154% 113.603 106,300
WATER DISTRIBUTION SYSTEM COLLECT & DISTRIBUTE (WATERSEWER 1/1/1970 8.752 19.23% Infrastructure 104,784 96.032
Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1//I98 11,689 26.92% 96.616 84.927 Water 14.508 34.62% 100,512 86,004
Infrostructure 1/1/1985
infrastructure WATER DISTRIBUTION SYSTEM COLLECT & DISTRIBUTE WATER SEVER Water 19.052 42.31% 8:5208 133.087 114,035 1/1/1990 Water 50.00% 106.224
Infrestructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 87,390 Infrustructure Water 5308% 106,482 87,839
WATER DISTRIBUTION SYSTEM -COLLECT & DISTRIBUTE (WATERSEWER 1/1/1994 Water 56 15% Infrastructure 1/1/1996 105.78S 87.007
WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1908 Water $9.23% 26.8%G 108.071 89,559 có có 62.31%
infrastrusture 1/1/2000 109.619 91.337

65.38% 108.721 91,217
Infrastructure 16,274 68 46% 105,264 88,990
Infrastrusture 5.148 0.00% 273,668 268.520

6.854 0.00% 451.994
1/1/1940 $S.21 12,012 0 00% 653,183 651.170
Infrastructure 1/1/1950 26.21 112--887E
Infrastructure 1/1/1955 0.00% 494,740 475.864

20.25 13.572 000% 274,833 261,261
1/1/1960 16.22 16.002 385% 270,939
Infrastructure 11/965 254,878
Infrastructure 13.76 14,777 11.54% 229,847 215,070
1/1/1970 17,708
hirstree 19.23% 212,005 194.297
Infrastructure 23.651 2692% 195,479 171,828
1/1/1980 29.352 34 62% 15.340 203.361 174.009
Infrastrusture 1/1/1985
Infrastructure 65,816 38.548 4231% 28,258 269.268
11/199 38,105 50.00% 214,918 230,830
Infrastructure
Infrastructure 1/1900 37.721 42,667 215,440 177.719
Infrastructure 37.994 48.658 214.030 176.05G
1/1/1996 37.456 59.23% 54.416
Infrastructure WATER DISTRIBUTION SYSTEM. - COLLECT & DISTRIBUTE (WATER/SEWER) 218,655 181,199 1/1/1998 36,990 62.31% 61.146 221.787 184,797
Infrastructure
Infrastructure 102,312 35,416 65.38% 66.896 219,971 184,555 Infrastructure 2.04 10600 32.926 6845% 71.474 212,976 180,050 Infrastructure 347,347 340.813
Infrastructure 6585 8.712 0.00% 573.685 564,973
infrastructure 55.21 15.246 B41,732 826,486
Infrastructure 23.958 627,939 603.981
Infrastructure WATER DISTRIBUTION SYSTEM-COLLECT & DISTRIBUTE WATER SEWER 20.25 25.857 0.00% 523.604 497.747 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER 1/2/1965 16.22 30,600 3.85% 516,185

28.152 11. 54% 437,898 485.766

WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) nfrastructure 2692% 302.426 370,170
Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER 25006 327.362 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 34 62% 387.437 331316 Infrostructure 79,680 45.960 42,31% 33.711 321,110 275,143 WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 2.82 145,197 72,599 50.00% 72599 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 409,456 336 858 infantire WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATERSEWER) 153.153 71.864 53.08% 81.289 410.450 338.586 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 103.335 45.308 55.15% 58.027 255.237 :75.032 71,359 59.23% 103,673 416.576 345.212-6
CITY OF Calexico, CA Date in Book Accumulated Book Net System Year In CCI index| All Asset Tora OCLD Repiscement RONLO Asset Property Description Sender Cost Deprec Book Value Type Service -Factor Costs Depreciation Cost New (RCM Infrestructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 186,966 70,472 116.494 Water 2.26 186,96G 70.472 6231% 116,494 422,543 352.071 Infrestructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 122,010 42,234 79,776 Weter 2000 2.15 122.010 42.234 65 38% 79.776 262.322 220.088 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 198,900 62,730 136.170 Water 2002 2.04 198.900 62.730 68.46% 136,170 405.756 343,026 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1960 9,136 8,785 351 Water 1622 2,136 8,785 3.85% 148,186 139.401 Infrestructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 9,136 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 2,306 Water 9.67 11,991 9,685 19.23% 2,305 115,953 105,268 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1975 17.701 12.935 4.766 Water 6.04 17.701 12.935 26.92% 4.765 106.914 93.979 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 16,054 8.499 Water 4.53 24.553 16,054 34.52% 8.499 111,225 95,171 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1985 36.544 21,083 15,461 Water 403 36,544 21,083 42.31% 15.461 147,272 126,189 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 41,683 20.842 20.841 Water 2.82 41,683 20.842 $0.00% 20,841 117,546 96,704 Infrastracture WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 43.967 20.63! 23.336 Water 268 43.967 20.531 53.08% 23.336 117,832 97.201 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 47,393 20,780 26.613 Water 247 47,393 20,780 56.15% 26.613 117,061 96.281 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 50,248 20,485 29,762 Water 2.38 $0,248 20,486 5923% 29.762 119,590 99.304 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/199 53.574 20,23! 33,443 Water 226 53,674 62.31% 33,443 121,303 101.072 Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 55.958 19.370 36.388 Water 2000 215 35.958 19370 65.38% 36.588 120,310 100,940
Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 57.100 18.008 39.092 Water 2002 204 57.100 18.008 68.46% 39.092 116,484 98,476 infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1920 10.212 10,212 Water 53.16 10,212 10,212 0.00% $42,870 532,658 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1930 13.616 13.616 Water 65.85 13,616 13.616 0,00% 896,614 882,998 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1940 23,828 23.828 Water 5521 23.828 23.828 0.00% 1.315,544 1.291.716 Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) V/I/ISSO 37,444 37,444 Water 26.21 37.444 0.00% 981.407 943.963 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1955 54,717 54,717 Water 2025 54,717 37111 0.00%

1.108.019 1.053.302
Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 67,344 64,754 2,590 Water 15 22 67.344 64,754 3.85% 2,590 1,092,320 1027.566 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 67.344 59,574 Water 13.76 67,344 59,574 11.54% 7,770 926,553 867,079 Infrastracture WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 88,389 71,391 16,998 Water 967 88,389 19.23% 16,998 854,722 783,331 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1975 130,479 95,350 35.129 Water 604 130.479 95.350 26.92% 35.129 788,093 692,743 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1980 180,987 118.338 62,649 Water 4.53 180.987 118.338 34.62% 62.649 819,871 701.533 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1985 269.376 155,409 113,967 Water 4.03 269376 155,409 42.31% 113,967 1,085,585 930,176 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 307,257 153,628 153.629 Water 282 307.257 153.628 $0 00% 153,629 866,.465 712,837 Infrastrusture WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 324,093 152.074 172.019 Water 268 152.074 53.08% 172.019 868.569 716,495 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 349.347 153,175 196.172 Water 2.47 349,347 153.175 56.15% 196.172 862,887 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/19% 151,006 219,386 Wate: 238 370,392 151,006 59.23% 219,386 881,533 730,527 Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 111/1998 395,646 149,128 246,518 Water 2.26 395,646 149,128 62.31% 246.518 894,160 745.032 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 412.482 142.782 269,700 Water 2000 412,482 142,782 6S 38% 885.836 744,054 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 132.745 288.155 Water 420.900 [32.745 68.45% 858.636 725.891 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 84,826 42,413 Water 42,413 239,209 156.795 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 89,474 41,984 47,490 Water 239,790 197,805 Infrastructure 1/1/1994 95.446 42.288 54.158 Water 42.288 238,222 195.934
Infrastructure 1/1/1995 102,256 41,689 60.567 Water 102.256 41,689 59.23% 243,369 201.680 niecente 11998 109.228 41,171 68.057 Water 109.228 41.171 62.31% 246,85S 205.684 Infrastructure 113.876 39,419 74,457 Water 113,875 SAESBRSEESSESE 39,419 65.38% 244,833 205.414
infrastructure 1/1/2002 35,648 79.552 Water 116.200 36,648 68.46% 237,048 200,400 infrostructure 1/1/1994 $5.357 24,710 31,647 Weter 56.357 24,710 S6.15% 139,202 114.492 infrostructure 1/1/1996 59.352 24.360 35.392 Water 59.752 24,360 50 23% 142,210 117.850 infrestrichie 1/1/1998 63,826 24.058 39,768 Water 63.826 24,058 62.31% 144,247 120,189
infrastructure 1/1/2000 66.542 23.034 43,508 Water 66,542 23.034 65.38% 143.065 120,031 Infrastructure 1/1/2002 67,900 21,415 46,485 Water 67,900 21,415 68.45% 46. 138,516 117.101 -frastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 252,271 323.085 Water $75.356 252.271 56.15% 323.085 1.421.129

1.168,858
Infrastructure WATER DISTRIBUJTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 310.376 126,538 183,838 Water 310.376 126,538 183.838 738.69S 612.157 Infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 651.608 245,606 406.002 Water 651.608 245,606 6231% 1.472,634 406,002 1.225a1
Infeastfre WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 679.336 444,181 Water 679,336 235.155 6538% 444,181 1,460,572
Infrostructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 693.200 474,575 Water 218.625 474.575 1.414,128 1.195.503 infrastructure WATER DISTRIBUTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) S/1/2011 227.538 39,090 188.448 Water 527398 219050 88 85% 334.480 188.448 1.605362
Water lincs/75 years 1/1/2018 1.472,570 101,947 1,370,523 Water 1,472,570 101.947 93.08% 1,370.623 1.781,809 infrastructure Water Main 1/1/2019 100,586 5416 95.169 Water 100,586 5,416 95,169 118,691 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1980 6.278 4,105 2,173 Sewer 4.105 34 62%.

2.173
Infrastruchine WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1985 9,344 5.391 3.953 Sever 9.344 5.391 42.31% infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 10,658 Sewer 50.00% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 11,242 5,967 Sever 53.08% nfrastmehr WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 12,118 S.313 6,805 Sewer 12,118 56.15% Infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/190 12,848 7,610 Sewer 59.23% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 13.724 Sever 52.31% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 14,308 Sewer 65.39% 30.762 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 14,60C 4.605 9,995 Sewer 6846% 29.784 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1920 Sewer 0.00% 336,552 330.329 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1930 8.444 Sewer 0,00% 556.037 547,393 infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1940 14.777 14,777 Sewer 815.838 SO 1.051 infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1950 23,221 23.221 Sever !!! 608.622 585,401 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1955 15,704 15.704 Sewer 318,005 302,302
Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1960 19.328 18.585 Sewer 313,500 294,915 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 19.328 17.098 2.230 Sewer 265.053 248.855 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 25,368 20,490 4,878 Sewer 245,309 224,819 Infrastructure 37,448 27,366 Sewer 10,082 226,186 198,820 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 171/1980 51,941 33,963 19,81 Sewer 32.709 235.305 201.343
Infrasticture WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1985 77.312 44,603 32.709 Sewer 311.567 WASTEWAR COLLECTION SYSTEM COLLECT & DISTRIBUTE (WATER SEWER) 265.964 Infrastructure 88,184 44,092 44,092 Sewer 44,092 248,679 204,587 ninethme WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 93.016 43,646 49,370 Sever Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 100.261 43.952 S6.302 Sewer 36302 Infrestructure SWER CENSE IS WATER/SEWER 1/1/1906 106.304 43.339 62.965 62.955 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 113.S52 42,800 113.552 42,800 62.31% 256.628 nfrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 118,384 40,979 77.405 118,384 40.979 65.38% 79.905 254,526
Infrastructure WASTEWATER COLLECTION SYSTEM. COMECT & DISTRIBUTE (WATER/SSWER) 1/1/2002 120,800 38.098 82.702 Sever 120.800 38.098 6845% 245.432 208.334 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 5.187 4,100 Sewer 4,390 19.23% 50.158 Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATERISEWER) 1/1/1975 7.557 5.595 2,062 Sewer 1.687 45.669

5.596 2692% 46.248
CITY OF Calexico, CA Date in Book Accumulsted Book Net CCI Index Total RCNLO Asset Property Description Service. Book Value Service Costs Depreciation Life % Cost Naw (RCN).

WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1980 S.117 3,345 1.771 Sewer S,117 34.62% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1985 7.616 3.222 Sever 42.31% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 8.687 4,344 Sewer 8.687 S0.00% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 9,163 4,300 4,863 Sever 9,163 53.08% infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 9,877 5,546 Sever 9,877 56.15% Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1995 10,472 4,269 10,472 683 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 11.186 4216 6.970 Sewer 11,186 62.31% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 11.662 7.625 Sewer 11,662 Infrastructure WASTEWATER COLLECTION SYSTBM- COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 3,753 B,147 Sewer 11,900 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1940 6,188 6.188 Sewer 6,188 0 0° infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1950 9.724 9.724 0 Sewer 9,724 Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1955 11.492 11.492 0 Sewer 11.492 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1560 14,144 13,600 Sever 215.816 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 14,144 12,512 1,632 Sewer 11.54% 182.109 Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 18.564 14.994 3,570 Sewer 19.23% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) V/1/1975 27.404 20.026 7,378 Sewer 26.92% 145.494 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1980 21,585 14,114 7,472 Sewer 34 62% Infrostructure WASTEWATER COLLECTION SYSTEM - COLLSCT & DISTRIBUTE (WATER/SEWER) 1/1/1985 32.128 13.593 Sewer 42.31% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 36.646 18,323 18.323 Sewer 50.00% infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 ШШ!!!! ...

38.654 18.138 Sewer 53.08%
Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 41,666 18,269 23,397 Sewer 56.15% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 14,176 18,010 26.166 5923% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 47,188 17,786 29,402 Sewer 62.31% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTS (WATER/SEWER) 1/1/2000 49.196 17.029 32,167 65.38% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 50,200 15.832 34.368 Sewer 58.46% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) S,152 4,954 198 Sewer 3.85% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 S,152 4,558 Sewer 11.54% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 6,762 5,462 1,300 Sewer 19.23% Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1975 9,982 7,295 2,687 Sewer 26.92% infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1980 8,772 5,736 Sewer 34.62% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1985 13,056 7,532 5,524 Sewer 42.31% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 14,892 7,446 14,892 $0.00% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 7,371 3,157 SWer 108 $3.08% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 16.932 7.424 Sewer 56.15% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 171/1995 17.952 7,319 Sewer 17.952 59.23% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 19.176 11,948 Sever 62.31% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 19.903 6.920 13.072 Sewer 65.38% Infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 20.400 6.434 13.966 Sower 20.400 68.46% Infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1960 5.360 5,154 Sever $.360 3.85% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1965 5,360 4,742 618 Sewer 5.360 11.54% 000.....

Infrastrusture WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 7.035 5.682 1,353 Sower 7,035 19.23% Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1975 10.385 7,589 2,796 Sewer 26.92% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1980 8.342 5.454 2.888 Sewer 3461% 011 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1985 12.416 7,163 Sever 42.31% Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 14.162 7.081 Sewer S0.00% 39,937 infrostrusture WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 14.938 Sewer 3 094 40,034 infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 16.102 7,050 9.042 Sener $6.15% 39.772 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/100€ 17.072 6,950 10.112 Sewer 59 23% 40.631 Infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 18.236 6.873 11,363 Sever 18.236 6231% 41,213 infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 19.012 6,581 12.43! Sever 19,012 65.38% 40,876 34,295 Infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 19,400 6.118 13.282 Sewer 19,400 68.46% 39.576 33.458 infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 111055 5,278 5.278 Scurer 5,278 0.00% 101.602 infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1950 6,496 6,245 250 Sever 6,496 3.85% 105,365

99.119
infrostructure WASTEWATER COLLECTION SYSTEM. - COLLECT & DISTRIBUTE (WATER/SEWER) 2111068 5,745 750 Sewer 11.54% WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1970 6.885 1.640 Sewer 82.485

19.23%
Infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 12.586 9,197 3,389 Scuer 9,197 26.92% 76.019 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 11110er 9,632 6,298 Sewer 34.62% Infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1085 14,336 8,271 6,065 Seuer 14.336 4231% 57.773 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 16.352 8,176 8.176 Sewer 16.352 50.00% 46.113 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 121/1002 17.248 8.093 9,155 Sewer 53.08% Infrestracture WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 18,592 8,152 10,440 Sewer 18.502 8.182 45.922 $6.15%
Infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1995 19.712 8.036 11.576 Sewer 19.712 5923% Infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 21.056 7,937 13,119 Sewer 21.056 62.31% Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 21,952 14.353 Sewer 21,952 47,187

65.38%
Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 22,400 7.065 15.335 Sewer 22,400 68 46% 45,696 Infrastructure WASTEWATER COLLECTION SYSTEM - COLI.ECT & DISTRIBUTE (WATER/SEWER) 1/1/1990 84,534 42,267 42,267 Sewer 84.534 50.00% 238,386 196.119 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 89,166 41,839 47,327 Sewer 89,166 53.08% 197.120 infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1994 96,114 42,142 $3.972 Sewer 95,114 55.15% 237.402 195260 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE WATER SEWER 121/1996 101.904 41.545 60.359 Sewer 101.904 59.23% 242.532 200.987 infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 108,852 41.029 67.823 108.852 62.31% 246.005 201.977 infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 113,484 39,283 74.203 Sewer 113,484 65.38% 243.991 204.708 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 115,800 36,522 79,278 Sewer 115,800 36.522 68.46% 236.232 199,710 infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 62,123 31.062 2! 069 62.123 31.062 50.00% 175.187 144,125 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 65.527 30.747 34,780 Sewer 30,747 53.08% 175.612 144,965 infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 70,633 30,970 39,663 Sewer 30,970 $5.15% 174,464 143,494 Infrastracture WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1996 74.988 30.531 44357 Sewer 59.23% 178.233 147,702 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1998 79.994 30.152 49.842 Sewer 150.634 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2000 83.398 28,869 54.329 Sewer 65.38% 179.306 150.437 Infrestructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 85,100 26.839 Sewer 85,100 26,839 68.46% 173.604 146,765 Infrastructare WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 111900 77.453 38,726 38,727 Sewer 77,453 38.726 $0.00% 58761 218.417 179 691 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1992 81,697 38,335 43.362 Sewer 81.697 38.335 53.08% 43.362 218,948 180,613 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/1994 88.063 38,612 10 1c1 Sewer 88.063 38.612 56.15% 49.451 217.516 178.904 WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 111005 23.358 38.065 $5.303 Sewer 93.368 38.065 59.23% 55.303 222.216 184.152 - 8 CIN OF Calexieo,.ca Oste In Book Accumulated Book Net Year In cci index| All Asset Total Remaining OCLD Replacement RONLO Property Description Service Deprec Book Value Service Factor Costs Depreciation Ufe % Cost New (RCM).

Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/2908 99,734 37,592 62,142 Sewer 226 99.734 37.592 6231% 62,142 225,399 187,807 loftastructure WASTEWATBR COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1112000 103,978 35.992 67.986 215 103.978 35.992 65.38% 67.986 223.553 187,SG1 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 1/1/2002 106.100 33,462 72.638 Sewer 2002 2.04 106.100 33.462 68.46% 72.638 216,444 182.982 infrastructure FIRE PROTECTION - COLLECT & DISTRIBUTE (WATER/SEWER) 7/14/20:0 376,026 59.420 306.606 Scue: 2010 1.52 376.026 69,420 81.54% 306.505 571.560 502.140 Infrastructure FIRE PROTECTION - COLLECT & DISTRIBUTE (WATER/SEWER) 11/17/2010 220,079 39,219 180,860 Sever 2010 1.52 220,079 39.219 82.18% 180,860 295,301 Infrastructure FIRE PROTECTION - COLLECT & DISTRIBUTE (WATER/SEWER) 2/28/2012 126,383 20,092 106,291 Sewer 2012 1.44 20.092 84.10% 181,991 161,899 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 7/13/2012 10,842 1.668 9.174 Sower 2012 144 10.842 1.668 84.62% 9.174 15.613 13.945 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 7/13/2012 1.668 Sever 2012 1.44 10.842 84 62% 2.174 15.613 13,945 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SWER) 10/29/2012 12.047 Sewer 2012 144 42,047 6,253 85.13% 35.793 60,547 S4.294 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 10/29/2012 42,047 6,253 35,793 Sever 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 6,253 35,793 Sever 2012 1.44 42.047 85.13% 35.793 60.547 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 3/20/2013 28.526 4,060 24,467 Sener 2013 140 28.526 4,960 $5 77% 24.467 39.937 35.877 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 5/24/2013 38,426 S,370 33.056 Sever 2013 1.40 38.426 5,370 86.03% 33.056 53.796 48,426 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 4/29/2013 114,632 16,166 98.466 2013 1.40 114,632 16.166 85.90% 98.465 160.484 144,318 infrostructure WASTEWATER TREATMENT PLANT - COLLECT & DISTRIBUTE (WATER/SEWER) 9/26/2013 17.630 2.373 15,257 Sewer 2013 1.40 2,373 86.54% 15.257 24,683 22.310 Infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 9/26/2013 13.355 11.557 2013 1.40 13.355 86.54% 11.557 18.697 16.899 infrastructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) 12/23/2013 36,400 4,760 31,640 Sewer 2013 140 36,400 4,760 86.92% 31,640 50,960 infrostructure WASTEWATER COLLECTION SYSTEM - COLLECT & DISTRIBUTE (WATER/SEWER) :2/23/2013 16,085 2,103 13.982 Sewer 2013 1.40 16.085 2,103 86.92% 13,982 22,519 20,416 infrostructure Sewer Manhole 12/24/2018 111.370 Sewer 2018 117.081 5.711 95.12% 111.370 141.668 135.957 infrastructure 982 - De Los Flores 12/25/2020 160.082 6.157 53.925 1.17 160.082 6.157 153.925 187.295 181.139 Subtotal 18,376,000 $ 7163359 5 11212641 Sever 5 18,376,000 5 5615% → 1122831 5 62034050 $ 55,530,699

GROUP SUMMARY
Depreciation Cost
Beginnine Ending
Land 281,615.00 281,615 281,615 281,615 281.615 281.615 gress 6371,780.73 6171.781 6,371.781 6.371.781 6,371.782 6,371.782

20.409.476 41 11.201.165 9.208311 20,409.476 11.201.165 9.208.311 31,114,417 19.913.257 8,635.097 31 2,343,970 6201.127 8,635,097 2343.970 6.291.127 13.770.85t 11.426.879 27,105,478.63 14,759,127 12.346,351 27,105,479 14,759,127 12.346.351 144.645,560 129.885,433

18.175.99071 7.163,359| 55137468 5 35469851- 11.212.641 52.694.050 will bull 81.179,647.82 535,467,621 5 15212626 2557,080 23-410690 Water
180,000.00 180 000 180.000 180,000 180,000 180.000

2.505.38S 01 2.505.385 2.505.385 2505.385 2.505.385 2.505.385

14.873.186.06 7241,500 14.873,187 7.131.681 7.741.506 20.695.376 13,563.695 8,635.007.33 6291127 8.635,097 2,343,970 6,291,127 13,770,851 11,426,879

16.913.093.66 7.093.665 9819428 15.913.094 7.093,665 9819,428 96,028,790

12.832.694.36 5.073.098 7.759.306 12.832,695 5.073.098 7.759.596 14.866,155 3979001 Total 55.339,457-51 521.642415 534237.04 S 55939,458 $ 21.642,415 534297,043 S 178,046,557 $ 156,404,145 SEWER
Land 10161500 101.615 101.615 101.615 101.615 101.615
Construction in Progress 3.866.395.73 3.866,398 386206 •0 3,866 396 3866 307 3.866.397 Camoment 9,536,289.44 4,069,454 1,466,805 5.536,289 4,059,484 1,465,805 10,419,041 6,349,562 Buildings 0.00 10.192.388
Improvements 10.192.384.97 7.665.462 2.526.023 2.526.923 48,616.770 40.951.308 Infrastructure 5,543,305.15 2,090,261 3.453,045 S.543.305 2.090.261 3.453.045 17.827,895 15.737,638 Total 25.239,990.291 311.825.207 31L414,724 5 25,239,990 S 13.825.207 511.414,784 5 80,831,718 $ 67,006,520 System Check TRUE TRUE TRUE TRUE TRUE
A-9

CITY OF CALEXICO, CA

WATER & SEWER SYSTEM

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

WATER ASSETS
Total Assets by Category:
1 Land $ 180,000 $ 180,000 $ 0 $ 180,000
Construction in Progress 2,505,385 2,505,385 2,505,385
Equipment 14,873,187 20,695,376 17,131,681) 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 $ 0 $ 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
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 $ 101,615
23 Construction in Progress 3,810,300 3,810,301 3,810,301 24 Equipment 3,929,010 4,048,728
25 Buildings 0 6,386,119 12837.6911
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
Line Description Original Cost RONLD
Cost New Depreciation

COMBINED ASSETS
Total Assets by Category:
29 Land 281,615 281,615 281,615
30 Construction in Progress
31 Equipment 20,409,476 31,114,417 (11,201,160) 19,913,257 32 Buildings 8,635,097 (2,343,972)
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
37 Construction in Progress 6,271,265 6,271,266 6,271,266 38 Equipment 17,579,171 25,637,319 (9,178,332) 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
49 Total $ 144,577,609
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
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:
1 Land $ 180,000
2 Construction in Progress 2,460,965
3 Equipment 12,410,259
4 Buildings 11.412,324
5 Improvements 88,041,296
Infrastructure 30,072,765
7 Subtotal $ 144,577,609
Construction in Progress:
8 New Clarifier and Filter System $ 6,000,000
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
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
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 9 Subtotal $ 46,951,000
10 Less Debt Service Principal:
11 Total Recoverable Assets: $103,585,538
Available System Capacity (MGD)
Sewer Capacity (MGD):
12 WWTP #1 2.500
13 WWTP #2 1.800
14 Combined Capacity (MGD) 4,300
Total Estimated Capacity (ERUs)
15_ Assumed Standard Level of Service Per Capita 70
16 Average Use per Household (gpd) 280
17 Peak Demand (Max Day to Avg Day) 1.59
18 Peak Flows per ERU 446
19 Total ERU Capacity 9,637
Calculation of Proposed Fee Per ERU
20 Combined Cost L$ 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 tacility, 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.

CITY XICO
NIA

CALEXICO
ПАЛАН IMPERIAL COUNTY CALIES

WWILLDAN
27368 Via Industria, Suite 200
Temecula, CA 92590
800.755.6864 | Fax: 888.326.6864
www.willdan.com
ATTACHMENT NO. 5

NOTICE OF PUBLIC HEARING REGARDING

PROPOSED CHANGES TO WATER AND SEWER RATES
Hearing Date & Time: August 21, 2024, 6:30 PM
BEE Hearing Location: Calexico City Council Chambers
CALEXICO 608 Heber Avenue, Calexico, California 92231
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
Existing Projected For Fiscal Year Beginning July 1:

Description 2026 2028
Rates 2025
Monthly Fixed Charge:

Residential
First Dwelling Unit 18.66 22.52 24.77 27.24 29.70 32.38 Additional Dwelling Unit 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

4.0 Inch $ 344.88 362.33 $ 398.50 $ 438.30 $ 477.87 $ 520.99

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 meier 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 City/Government 3.45 $ 6.12 6.72 $ 7.39 8.05 8.77
Commercial Irrigation 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 Projected For Fiscal Year Beginning July tal
Description
Rates 2024 2025 2026 2027 2028
Monthly Fixed Charge:

Residential ''!
First Dwelling Unit 44.23 58.71 79.26 80.85 $ 82.47 84.12 Additional Dwelling Unit 22.11 58.71 79.26 $ 80.85 82.47 84.12 Non-Residential
Commercial Rate Il $ 41.22 33.13 44.72 45.62 46.53 47.46 Commercial Rate !!! $ 46.45 $ 33.13 $ 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 Feel:

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

Impact on your water and sewer bill
Per the proposed rates, effective September 1, 2024, the combined water and sewer bill for a typical single-family home that uses 1,600 cubic feet of water per month would increase from $97.29 per month to $119.52 per month. The accompanying graph provides a summary of existing and proposed rates under various usage scenarios. $140.00 $129.09
$119.52
$120.00
$105.89
$100.38
$100.00 $97.29
$90.81
$80.09
$80.00 $71.49
$60.00
$40.00
$20.00
$-
400 CF 800 CF 1600 CF 2000 CF
•Existing Bill 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.

Calexico City CouncilJune 12, 2024

Calexico City Council
June 12, 2024