26-1280 Wastewater Utility Financial Plan and Rates Study FY 2027- FY 2031

PAVLETIC CONSULTING LLC
2014 Mann Pkwy, Celina, TX 75009
Wastewater Utility Financial Plan and Rates Study
Prepared for
City of Fresno, California
September 2026

Sign atu re on f i na l > >> O w n e r
T h o m a s P a v l e t i c
D a t e
This Page Intentionally Blank.

Pavletic consulting llc i
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Table of Contents
List of Figures......................................................................................................................................................ii List of Tables ......................................................................................................................................................iii List of Abbreviations ..........................................................................................................................................iv Executive Summary ......................................................................................................................................ES-1 Prior Rate Study and Current Rates and Charges................................................................................ES-1 Operating Expenditures..........................................................................................................................ES-2 Capital Improvement Program Expenditures and Funding..................................................................ES-3 Revenue Required from Rates and Cash Flow.....................................................................................ES-4 Recommended Wastewater Rates........................................................................................................ES-6

1. Introduction...............................................................................................................................................1-1

1.1 Organization of the Report ............................................................................................................1-1

1.2 Rate-Making Objectives.................................................................................................................1-1

1.3 Overview of Utility Rate Setting Process.......................................................................................1-2

1.4 Fresno Wastewater Utility..............................................................................................................1-3

2. User Characteristics .................................................................................................................................2-1

2.1 Customer Class Wastewater Flows and Strength Characteristics..............................................2-1

2.2 Billable Parameters........................................................................................................................2-2

2.2.1 Residential Customer Class Characteristics ................................................................................2-2

2.2.2 Commercial Customer Class Characteristics ...............................................................................2-4

2.2.3 Industrial Customer Class Characteristics ...................................................................................2-6

2.2.4 School (ADA) Customer Class Characteristics..............................................................................2-7

2.3 Growth in Accounts ........................................................................................................................2-9

2.4 Inflow/Infiltration ...........................................................................................................................2-9

3. Financial Plan and Revenue Requirements ...........................................................................................3-1

3.1 Cost and Growth Projection Assumptions ....................................................................................3-1

3.2 Operation and Maintenance Expenditures...................................................................................3-2

3.3 Capital Improvement Program Expenditures ...............................................................................3-4

3.4 Long-Term Debt..............................................................................................................................3-5

3.5 Revenue Required from Rates and Cash Flow ............................................................................3-5

3.6 Operating Fund and Other Reserve Fund Balances ....................................................................3-8

4. Cost of Service Analysis ...........................................................................................................................4-1

4.1 Billable Parameters........................................................................................................................4-1

4.2 Allocation of Revenue Requirements to Billable Parameters .....................................................4-2

4.3 Billable Parameter Unit Costs .......................................................................................................4-6

4.4 Distribution of Flow, BOD and TSS Revenue Requirements to Customer Classes....................4-7

4.5 Distribution of Account/Dwelling Unit Revenue Requirements to Customer Classes...............4-7

5. Rates and Monthly Bills ...........................................................................................................................5-1 Table of Contents Wastewater Utility Financial Plan and Rates Study ii Pavletic consulting llc
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5.1 Recommended Changes to Rate Structure..................................................................................5-1

5.2 Customer Class Rates for Flow-BOD-TSS .....................................................................................5-3

5.3 Customer Class Rates for Accounts/Dwelling Units ....................................................................5-3

5.4 Single Family Monthly Charges .....................................................................................................5-4

5.5 Multiple Family Monthly Charges..................................................................................................5-5

5.6 Commercial Rates and Monthly Charges .....................................................................................5-6

5.7 School (ADA) Rates and Monthly Charges....................................................................................5-7

5.8 Industrial Rates and Monthly Charges .........................................................................................5-8

5.9 Pinedale County Water District Rates and Charges.....................................................................5-8

5.10 Recycled Water Rates and Charges..............................................................................................5-9

5.11 Cost-of-Service Allocation Impact on Rates and Charges ...........................................................5-9

5.12 City of Clovis Cost Share..............................................................................................................5-10

6. Impact of Rate Changes on Customer Bills ............................................................................................6-1

6.1 Current and Recommended Wastewater Rates ..........................................................................6-1

6.2 Impact on Residential Monthly Bills .............................................................................................6-2

6.3 Impact on Nonresidential ..............................................................................................................6-2

7. Limitations ................................................................................................................................................7-1 Appendix A: Master Fee Schedule #590...........................................................................................................A Appendix B: Customer Discharge Characteristics............................................................................................ B Appendix C: Cash Flow....................................................................................................................................... C Appendix D: Capital Improvement Program (CIP) ............................................................................................D Appendix E: Cost Allocation ................................................................................................................................E List of Figures
Figure 1-1. Overview of Rate Setting Analytical Steps..................................................................................1-2 Wastewater Utility Financial Plan and Rates Study Table of Contents Pavletic consulting llc iii
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List of Tables
Table ES-1. Current Wastewater Rates ......................................................................................................ES-1 Table ES-2. Operating Expenditures FY27 – FY31 ....................................................................................ES-2 Table ES-3. Capital Expenditures FY27 – FY31.........................................................................................ES-3 Table ES-4. Cash Flow FY27 – FY31...........................................................................................................ES-6 Table ES-5. Recommended Wastewater Rates FY27 – FY31...................................................................ES-7 Table 2-1. Residential Estimated Wastewater Volume ...............................................................................2-3 Table 2-2. Commercial Potable Water Estimated Wastewater Volume .....................................................2-5 Table 2-3. Assigned Customer Class Flows and BOD/TSS Concentrations ...............................................2-8 Table 3-1. Cost and Growth Assumptions FY27 – FY31 .............................................................................3-1 Table 3-2. Operating Expenditures FY27 – FY31 ........................................................................................3-2 Table 3-3. Capital Expenditures FY27 – FY31 .............................................................................................3-4 Table 3-4. Cash Flow FY27 – FY31...............................................................................................................3-7 Table 3-5. Operating and O&M Reserve Fund Balances and Targets Balances FY27 – FY31.................3-9 Table 3-6. Operating and Reserves Fund Balances FY27 – FY31..............................................................3-9 Table 4-1. O&M Expense Allocation Percentages........................................................................................4-2 Table 4-2. FY27-FY31 Average Annual Capital and Debt Service Expenditures........................................4-4 Table 4-3. Calculation of Unit Cost Allocation Percentages ........................................................................4-5 Table 4-4. Allocation of Annual Revenue Required from Rates to Billable Parameters............................4-5 Table 4-5. Billable Parameters Unit Costs....................................................................................................4-6 Table 4-6. Annual Flow, BOD and TSS Revenue Requirements for Each Customer Class .......................4-7 Table 4-7. Annual Account/Dwelling Unit Revenue Requirements for Each Customer Class ..................4-7 Table 5-1. Customer Class Flow-BOD-TSS Rates and Accounts/Dwelling Unit Monthly Charges ............5-3 Table 5-2. Single Family Monthly Charges ...................................................................................................5-4 Table 5-3. Multiple Family Monthly Charges ................................................................................................5-5 Table 5-4. Commercial Rates and Monthly Charges ...................................................................................5-6 Table 5-5. School (ADA) Charges ..................................................................................................................5-7 Table 5-6. Calculation of the Projected Capital Component Percentage for PCWD ..................................5-8 Table 6-1. Recommended Wastewater Rates FY27 – FY31.......................................................................6-1 Table 6-2. Residential Monthly Bills Current vs Recommended FY26 – FY31..........................................6-2 Table of Contents Wastewater Utility Financial Plan and Rates Study iv Pavletic consulting llc
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List of Abbreviations
ACDR Annual Comprehensive Debt Report
ACFR Annual Comprehensive Financial Report
ACP Affordability Credit Program
ADA Average Daily Attendance
AF acre feet (equal to 325,851 gallons)
BOD Biochemical Oxygen Demand
CAFR Comprehensive Annual Financial Report
CIP Capital Improvement Program
City City of Fresno
DPU Department of Public Utilities
DSC debt service coverage
FY Fiscal year (July 1 to June 30)
FY27 July 1, 2026 to June 30, 2027
GASB Governmental Accounting Standards Board
gpd gallons per day
HCF Hundred Cubic Feet (equal to ~ 748.1 gallons)
I/I Inflow and Infiltration
JPA Joint Powers Agreement
MFS Master Fee Schedule
mgd million gallons per day
mg/L milligrams per Liter
MOU Memorandum of Understanding
O&M Operation and maintenance
PCWD Pinedale County Water District or District
POTW Publicly Owned Treatment Works
RWRF Fresno-Clovis Regional Wastewater Reclamation
Facility
SRF State Revolving Fund
SSMP Sewer System Management Plan
STEP Simple Tiered Equity Program
SWRCB State Water Resources Control Board
TSS Total Suspended Solids
UB&C Utility Billing and Collection
UP&E Utility Planning and Engineering
WDR Waste Discharge Requirements
Pavletic consulting llc ES-1
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Executive Summary
The City of Fresno, in conjunction with Pavletic Consulting LLC, have developed rates that generate sufficient revenues to cover operating and maintenance costs as well as capital costs while supporting debt service obligations and meeting financial planning goals. Rates and charges were developed for the five-year period Fiscal Year 2026 – 2027 (FY27) through FY31.

Prior Rate Study and Current Rates and Charges
Current rates are based on a rate study completed in 2006 that resulted in three increases of 18.9% each on April 1, 2007, September 1, 2008, and September 1, 2009; and a 3.1% increase on September 1, 2010.

Current rates are the same as those effective September 1, 2010, and are summarized in the table below along with the number of accounts or dwelling units paying each rate projected for July 2026. 1 Pages from the Master Fee Schedule (MFS) that list current wastewater rates are included in Appendix A.

Current rates shown in the MFS are listed in Table ES-1.

Table ES-1. Current Wastewater Rates
Legend: ADA-Average Daily Attendance; BOD-Biochemical Oxygen Demand; HCF-hundred cubic feet; mg/L-milligrams per liter; TSS-Total Suspended Solids 1 In the Master Fee Schedule, each rate consists of two components – “O&M” and “Capital.” However, those components are applicable only to Pinedale County Water District. Rate components that are flow-based are expressed both in units of “HCF” and “1,000 gallons.”
Number of Number of
Customer Class Accts/Units Rate Customer Class Accts/Units Rate Residential, $ per month Schools (ADA), $/ADA/year
Single Family account 120,036 $25.75 K-garten/Elementary 16 $15.957 Senior Citizen account 6,996 $23.16 Middle 1 $24.762
Multiple Family 1st Unit 7,086 $25.75 Senior 5 $29.866
Multiple Family Add'l Units 73,666 $17.29 Parochial 3 $8.632 Commercial College 1 $10.646
Potable Water, $/HCF Industrial
High: BOD or TSS >= 501 mg/L 844 $3.514 High Potable Water * 1 Medium: BOD or TSS 201-500 mg/L 1,190 $1.792 Volume, $/HCF $0.507 Low: BOD or TSS 0-200 mg/L 6,189 $1.077 BOD, $/pound ** $0.261 Sewage Effluent, $/HCF TSS, $/pound ** $0.296
High: BOD or TSS >= 501 mg/L 9 $3.864 High Sewage Efflluent * 36 Medium: BOD or TSS 201-500 mg/L 18 $1.973 Volume, $/HCF $0.559 Low: BOD or TSS 0-200 mg/L 119 $1.184 BOD, $/pound ** $0.261 All Commercial Users, $/month (minimum) $25.75 TSS, $/pound ** $0.296 Low: BOD or TSS 0-200 mg/L
Potable Water, $/HCF 128 $1.077
Sewage Effluent, $/HCF 32 $1.185
All Industrial Users, $/month (minimum) $25.75
* The Industrial “High Sewage Effluent” strength category includes accounts with either: 1) sewage effluent volume of 25,000 gallons in a single day; or 2) BOD concentrations greater than 265 mg/L; or 3) TSS concentrations greater than 300 mg/L. ** Pounds of BOD or TSS can be calculated using the formulas: Pounds BOD = (W ÷ 1,000,000) x 8.345 x BOD concentration in mg/l or Pounds TSS = (W ÷ 1,000,000) x 8.345 x TSS concentration in mg/l.

W=sewer or water flow in gallons/day. BOD concentration can be based on the actual or estimated value.

Executive Summary Wastewater Utility Financial Plan and Rates Study ES-2 Pavletic consulting llc
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Operating Expenditures
Between FY27 and FY31 (five fiscal years), total adopted and projected operating expenditures are approximately $340.6 million.
2 These planned expenditures, by expense category, are summarized in the table below. FY27 operating expenditures are from the City of Fresno Adopted Budget for the Fiscal Year July 1, 2026 – June 30,2027 (FY27 Adopted Budget). Operating expenditures for FY27-FY31 are listed in Appendix C, Table C-1 and discussed in Section 3.

Table ES-2. Operating Expenditures FY27 – FY31
*Fixed Reimbursement UB&C are for billing and revenue services provided by the Revenue Division to other City departments. Cost Allocation Plan Charges are fixed charges for services and materials furnished by General Fund activities. Fixed Reimbursement Public Utilities are charges for services provided by the Administration Division of the Department of Public Utilities and Capital Projects Department. 2 In this table and other tables in this report, dollar values may be rounded and may appear not to add correctly.

Capital Improvement Program Expenditures and Funding
Between FY27 and FY31 (five fiscal years), projected CIP expenditures are approximately $513.02 million. These planned expenditures, by project category, are summarized in Table ES-3. Expenditures for collection system pipe rehabilitation, replacement and extension are approximately $274.95 million (53.59%) of total expenditures.

A list of the 34 capital projects and expenditures for each project are shown in Appendix D, Table D-1 and discussed in Section 3.

Table ES-3. Capital Expenditures FY27 – FY31
Wastewater capital improvement program expenditures are funded through a combination of sources including operating fund cash, cash transfers from capital funds, revenue bond proceeds, and state revolving fund loans. CIP funding sources are itemized below:
• Operating Fund 4501 - $229,270,000
• Clovis Share of Capital - $8,690,600
• Revenue Bonds - $200,000,000
• SRF Low-Interest Loan Sidestream Treatment System - $50,000,000 • Capital Improvement Reserve Fund 4504 - $21,100,000
• Connection Fee Fund 4502 - $3,955,900
Adopted Projected FY27 - 31
Capital Costs, $ millions FY27 FY28 FY29 FY30 FY31 Total $ Total % Collection System Rehabilitation $26.1 $17.0 $25.3 $24.0 $19.0 $111.37 21.71% Collection System Large Diameter Trunk Lines $23.3 $15.0 $33.9 $39.6 $51.8 $163.58 31.89% Regional Wastewater Reclamation Facility (RWRF) $74.4 $58.3 $25.3 $21.8 $24.2 $204.02 39.77% Public Utilities Administration $20.2 $3.4 $9.0 $1.2 $0.2 $34.05 6.64% Total $144.0 $93.7 $93.5 $86.7 $95.2 $513.02 100.00%
Executive Summary Wastewater Utility Financial Plan and Rates Study ES-4 Pavletic consulting llc
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Revenue Required from Rates and Cash Flow
Rates must generate revenues sufficient to cover operating and maintenance costs and transfers as well as needed capital costs while supporting debt service obligations and meeting financial management guiding principles. Elements of Operating Fund cash flow for FY27 – FY31 are explained in the following paragraphs. Detailed data is included in Appendix C, Table C-1 and in Section 3. Operating Fund cash flow is summarized in the adjacent table.

The Clovis Share of Capital ($8.75 million) is shown as a source of funds for capital. In all other tables in this study, the Clovis Share of Capital is shown as revenue along with the Clovis Share of O&M.

Additional details, including FY27 cash flow from the City of Fresno FY27 Adopted Budget, and projections for FY28-FY31, are listed in Appendix C, Table C-1 and discussed in Section 3.

BEGINNING BALANCE. The operating fund
beginning balance is projected to be $116.0
million at the start of FY27 (July 1, 2026).

This balance will be intentionally drawn
down over the planning period to support
planned expenditures and address
long-standing needs deferred to this point.

Using the beginning balance in this manner
helps moderate future rate increases by
reducing the amount of new revenue that
would otherwise be required. This amount is
projected to decline to approximately $6.0
million at the end of FY31 (June 30, 2031)
due primarily to the use of cash funding for
capital improvement program expenditures
and gradual increases in operating costs.

Note that the Wastewater enterprise has an
Operating Reserve Fund – separate from the
Operating Fund – that helps maintain
liquidity and manage short-term obligations.

REVENUES. The approximate amount of revenues required from rates and charges for the five-year period, FY27 through FY31, is $467.3 million. The City of Clovis will pay approximately $36.5 million for its share of City wastewater treatment services (capital and operating). Another $26.5 million in revenue is projected from other sources. Total planned revenues are approximately $530.3 million. FY27 Wastewater revenues from Customer User Charges assume the proposed rate increases are effective January 1, 2027, and are not based on the FY27 Adopted Budget, which did not factor in rate increases.

Other sources of revenue include:
• Other Charges for Services such as outside laboratory services, pretreatment enforcement charges and plan check fees
• Interest Earnings
• Other Revenue such as land lease and rentals
• Miscellaneous Revenue such as CCTV video inspections and sewer overflow cleanup fees EXPENDITURES. Net expenditures for FY27 through FY31 are approximately $900.7 million.

Expenditures are for Operations and Maintenance $340.6 million, Debt Service ($60.8 million), and Capital Projects ($513.0 million). The City also projects Energy/Natural Gas Credits of approximately $13.8 million which are recognized as a reduction in O&M expenditures.

BONDS. Projected revenue bond disbursements are $200 million.

Operating Fund 4501 FY27 - FY31
Cash Flow, $ millions detail Total
Beginning Balance, July 1, 2026 $116.0
Revenue/Expenditures/Net Revenue
Revenues (less Clovis Share of Capital) $521.6
O&M Expenditures/Credits ($326.9)
Net Operating Revenues $194.8 $194.8
Capital Expenditures ($513.0)
Capital Fund Sources:

Clovis Share of Capital $8.7
Bonds/Loans/Capital Reserves & Fees $275.1
Use of Operating Fund Balance and
Revenue from Rates * below for detail
($229.3) ($229.3)
* Drawdown of Operating Fund Balance FY27-FY31 $110.0
* Use of Revenue from Rates FY27-FY31 $119.2
Other Transfers, Net ($14.7)
Debt Service ($60.8)
Ending Balance, June 30, 2031 $6.0
Wastewater Utility Financial Plan and Rates Study Executive Summary Pavletic consulting llc ES-5
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LOANS. The City expects a State Revolving Fund low-interest loan of $50.0 million for the Sidestream Treatment System process at the Fresno-Clovis Regional Wastewater Reclamation Facility (RWRF).

CAPITAL TRANSERS. Capital transfers from other Wastewater enterprise funds total approximately $25.1 million and are itemized below.
• Capital Improvement Reserve Fund - 4504 - $21,100,000 • Connection Fee Fund 4502 - $3,955,900
OTHER TRANSERS (NET). Projected other transfers out or into the operating fund total approximately $14.7 million out of the operating fund. Other transfers include:
• Other Transfers To Operating Reserve Fund – to maintain minimum target level equivalent to 60 days of operating and maintenance (O&M) expenses.
• Other Transfers From Capital Improvement Reserve Fund – to maintain minimum target level and fund CIP expenditures.
• Other Transfers To Vehicle Replacement Fund – transfer to the Vehicle Replacement fund to support the planned replacement of Wastewater Division fleet vehicles and equipment. • Other Transfers From Recycled Water Fund 4500-4515 – transfer from Recycled Water fund for reimbursement to Wastewater operating fund for treatment expenses. • Other Transfers To DPU O&M Facility Fund – Transfer to the DPU O&M Facility Fund 5253 for Wastewater Division cost‑sharing contribution for demolition of the former Fresno Bee property purchased by DPU in 2021 to consolidate Water and Solid Waste operations.

ENDING BALANCES. The Operating Fund ending balance is projected to decline from approximately $116.0 to $6.0 million during the five-year period. The Operating Fund balance decreases because expenditures of approximately $915.4 million (O&M, Debt Service, Capital plus the outflow of Other Transfers, Net) exceed Total Revenues plus Bond and Grant disbursements plus Capital transfers ($805.4 million) by approximately $110.0 million. As such, the Operating Fund balance of $116.0 million is being used to reduce the amount of revenue that DPU must recover from wastewater rates over the five-year rate plan, thereby reducing the rate increases that would otherwise be required to fund sewer service costs.

The Operating Reserve Fund balance is projected to decrease from approximately $15.3 in FY27 to $10.9 in FY28 to reflect the decrease in the target balance from 90 days of O&M expenditures to 60 days of O&M expenditures. From FY28 to FY31 the fund balance is projected to increase from $10.9 million in FY28 to $12.1 million in FY21 to meet target fund levels. The Operating Reserve Fund target is fixed to operating costs, so the target increases as operating costs increase.

DEBT SERVICE COVERAGE RATIO. Debt service coverages meet or exceed the contractual minimum required by loan documents (1.25x) and the City’s target level (1.50x) in all years. 3 See page 19 of the
City of Fresno Fiscal Year 2024-2025 Annual Comprehensive Debt Report for a table showing Wastewater Enterprise debt coverage for FY16 – FY25.
3 The debt service coverage ratio represents the margin of safety associated with bonded indebtedness reflecting the ratio of the actual or projected net revenue available for debt service to annual debt-service payments. Net revenue is defined as total recurring operating revenue less recurring operation and maintenance expense and is a requirement included in bond indentures associated with revenue bonds.

Executive Summary Wastewater Utility Financial Plan and Rates Study ES-6 Pavletic consulting llc
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Cash flow and debt service coverage is summarized in the table below. All dollar values are rounded to the nearest $1 million and may appear not to add correctly.

Table ES-4 summarizes the revenue required from rates and cash flows described above.

Table ES-4. Cash Flow FY27 – FY31
* Days O&M Expenditures = Total Ending Balances ÷ Operation & Maintenance Expenditures * 365 days* FY27 Wastewater revenues from Customer User Charges assume the proposed rate increases are effective January 2027 and is not based on the FY27 Adopted Budget, which did not factor in rate increases.

Recommended Wastewater Rates
Recommended rates and charges for FY27 – FY31 are shown in Table ES-5. The effective date for FY27 is January 1, 2027. For FY28 – FY31, the effective dates are July 1 – the beginning of each fiscal year. 4 In FY27, the Senior Citizen class is merged into the Single Family class and the Multiple Family Additional Units class is merged into the Multiple Family Dwelling Unit class. If the City updates the Affordability Credit Program (ACP) to include wastewater rates, Senior Citizens that qualify for the 4 Wastewater rates and charges for the Pinedale County Water District (PCWD) are derived from these rates. The 2007 Agreement between PCWD and the City of Fresno stipulates methodology for calculating the rates and charges applicable to the PCWD for the transport and treatment of PCWD sewage.

Total
Operating Fund 4501 Adopted Projected FY27 -
Cash Flow, $ millions FY27 FY28 FY29 FY30 FY31 FY31
Beginning Balance, July 1 $116.0 $38.4 $95.6 $31.3 $74.9

REVENUES
Wastewater Customer User Charges $79.3 $88.3 $93.9 $99.7 $106.1 $467.3 Clovis Share of O&M $4.8 $5.2 $5.5 $5.9 $6.4 $27.8
Clovis Share of Capital $1.5 $1.6 $1.7 $1.9 $2.0 $8.7
All Other $5.5 $9.9 $4.6 $2.4 $4.0 $26.5
Total Operating Revenues $91.2 $105.0 $105.8 $109.9 $118.5 $530.3

EXPENDITURES
Operations & Maintenance $62.1 $65.5 $68.6 $71.1 $73.4 $340.6 Energy/Natural Gas Credits ($0.7) ($1.5) ($2.9) ($4.3) ($4.3) ($13.8) Debt Service $5.9 $6.1 $13.0 $14.4 $21.4 $60.8
Capital Projects $144.0 $93.7 $93.5 $86.7 $95.2 $513.0
Total Expenditures $211.3 $163.7 $172.1 $167.8 $185.6 $900.7

BONDS/LOANS/GRANTS/CAPITAL TRANSFERS
Bond Disbursements $0.0 $100.0 $0.0 $100.0 $0.0 $200.0
Low-interest Loan Disbursements $45.9 $4.1 $0.0 $0.0 $0.0 $50.0 Capital transfers $0.0 $10.5 $5.8 $6.0 $2.8 $25.1
Total Bonds/Capital Transfers $45.9 $114.6 $5.8 $106.0 $2.8 $275.1 OTHER TRANSFERS, NET ($3.3) $1.4 ($3.8) ($4.4) ($4.6) ($14.7) ENDING BALANCES JUNE 30
Operating Fund 4501 $38.4 $95.6 $31.3 $74.9 $6.0
Operating Reserve Fund 4508 $15.3 $10.9 $11.3 $11.7 $12.1 Operating Fund Ending Balance Total Operating and Operating Reserve $53.8 $106.5 $42.6 $86.6 $18.0 Target Fund Balances
Operating Fund 4501 $5.1 $5.4 $5.6 $5.8 $6.0
Operating Reserve Fund 4508 $10.2 $10.8 $11.3 $11.7 $12.1 Target Operating Reserve Total Operating and Operating Reserve $15.3 $16.2 $16.9 $17.5 $18.1 Calculated and Target Days of O&M Expenditures
Operating Fund 4501 226 533 167 385 30
Operating Reserve Fund 4508 90 61 60 60 60

DEBT SERVICE COVERAGE RATIO
Other Operating Revenues and Interest Income
Adjustment to Net Revenues
$1.649 $1.848 $1.317 $1.392 $1.467
Calculated DSC Ratio 5.17x 6.78x 2.97x 2.80x 2.18x
Minimum DSC Ratio 1.50x 1.50x 1.50x 1.50x 1.50x
Technical Default DSC Ratio 1.25x 1.25x 1.25x 1.25x 1.25x Wastewater Utility Financial Plan and Rates Study Executive Summary Pavletic consulting llc ES-7
Use of contents on this sheet is subject to the limitations specified at the end of this document. updated program could receive credits to their water, wastewater, and solid waste bills that would reduce their City utility charges.

Current rates and charges have been in effect since September 1, 2010. Note that customer class descriptions include the terms “BOD” and “TSS”. BOD is an acronym for Biochemical Oxygen Demand.

TSS is an acronym for Total Suspended Solids. BOD and TSS are the two primary pollutants removed during the treatment process. Determinations of flow, BOD, and TSS for each customer class are discussed in Section 2.

Table ES-5. Recommended Wastewater Rates FY27 – FY31
* The Industrial “High Sewage Effluent” strength category includes accounts with either: 1) sewage effluent volume of 25,000 gallons in a single day; or 2) BOD concentrations greater than 265 mg/L; or 3) TSS concentrations greater than 300 mg/L. ** Pounds of BOD or TSS can be calculated using the formulas:

Pounds BOD = (W ÷ 1,000,000) x 8.345 x BOD concentration in mg/l or Pounds TSS = (W ÷ 1,000,000) x 8.345 x TSS concentration in mg/l.

W=sewer or water flow in gallons/day; BOD and TSS concentrations may be based on the actual or estimated values.

Legend: ADA-Average Daily Attendance; BOD-Biochemical Oxygen Demand; HCF-hundred cubic feet; mg/L-milligrams per liter; TSS-Total Suspended Solids effective date > 9/1/2010 1/1/2027 7/1/2027 7/1/2028 7/1/2029 7/1/2030 FY26 Number of Current Recommended
Customer Class of Accts/Units FY26 FY27 FY28 FY29 FY30 FY31 Residential, $ per month
Single Family 120,036 $25.75 $24.80 $26.30 $27.85 $29.50 $31.30 Senior Citizen 6,996 $23.16 $24.80 $26.30 $27.85 $29.50 $31.30 Multiple Family Dwelling Units 7,086 $25.75 $18.80 $19.90 $21.10 $22.35 $23.65 Multiple Family Add'l Units 73,466 $17.29 $18.80 $19.90 $21.10 $22.35 $23.65 Commercial, $/HCF
Potable Water, $/HCF
High: BOD or TSS >= 501 mg/L 844 $3.514 $4.20 $4.46 $4.72 $5.00 $5.31 Med: BOD or TSS 201-500 mg/L 1,190 $1.792 $2.46 $2.61 $2.77 $2.93 $3.11 Low: BOD or TSS 0-200 mg/L 6,189 $1.077 $1.44 $1.53 $1.62 $1.71 $1.82 Sewage Effluent, $/HCF
High: BOD or TSS >= 501 mg/L 9 $3.864 $4.83 $5.12 $5.43 $5.75 $6.11 Med: BOD or TSS 201-500 mg/L 18 $1.973 $2.86 $3.03 $3.22 $3.41 $3.62 Low: BOD or TSS 0-200 mg/L 119 $1.184 $2.06 $2.18 $2.31 $2.45 $2.60 All Users, $/month (minimum) $25.75
All Users, $/month (per account) na $3.45 $3.65 $3.85 $4.10 $4.30 Industrial, High *
High Potable Water 1
Volume, $/HCF $0.507 $1.448 $1.534 $1.626 $1.722 $1.826 BOD, $/pound ** $0.261 $0.295 $0.313 $0.332 $0.352 $0.374 TSS, $/pound ** $0.296 $0.350 $0.371 $0.393 $0.416 $0.442 High Sewage Effluent 35
Volume, $/HCF $0.559 $1.448 $1.534 $1.626 $1.722 $1.826 BOD, $/pound $0.261 $0.295 $0.313 $0.332 $0.352 $0.374
TSS, $/pound $0.296 $0.350 $0.371 $0.393 $0.416 $0.442
All Users, $/month (minimum) $25.75
All Users, $/month (per account) na $3.45 $3.65 $3.85 $4.10 $4.30 Industrial Low, BOD or TSS 0-200 mg/L $/HCF
Potable Water 128 $1.077 $1.44 $1.53 $1.62 $1.71 $1.82
Sewage Effluent 32 $1.185 $2.06 $2.18 $2.31 $2.45 $2.60 All Users, $/month (minimum) $25.75
All Users, $/month (per account) na $3.45 $3.65 $3.85 $4.10 $4.30 Schools (ADA), $/ADA/year
K-garten/Elementary 16 $15.957 $9.85 $10.45 $11.05 $11.70 $12.45 Middle 1 $24.762 $19.60 $20.75 $22.00 $23.30 $24.75
Senior/High 5 $29.866 $19.60 $20.75 $22.00 $23.30 $24.75 Parochial 3 $8.632 $19.60 $20.75 $22.00 $23.30 $24.75
College 1 $10.646 $19.60 $20.75 $22.00 $23.30 $24.75
All Users, $/month (per account) na $3.45 $3.65 $3.85 $4.10 $4.30 This Page Intentionally Blank.

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Section 1
Introduction
This section describes the organization of the report, rate-making objectives, the rate-setting process, and a general description of the wastewater system.

1.1 Organization of the Report
This report is divided into seven sections. This introduction provides an overview of the study objectives and description of the City’s wastewater system.

Section 2 discusses wastewater discharge characteristics of customers. The number and type of connections, and wastewater flow and strength, projected for FY26 – FY31 is developed in this section.

Section 3 summarizes the current budget and the five-year Financial Plan for the wastewater enterprise and describes the development of revenue required from wastewater rates.

Section 4 describes the allocation of revenue requirements to defined billable parameters.

Section 5 describes the development of the wastewater rate structure and wastewater rates.

Section 6 describes the impact of recommended wastewater rates upon customer bills.

Section 7 describes the limitations of the study document.

1.2 Rate-Making Objectives
There are several rate-making objectives that must be considered when developing rates and rate structures.

Revenue sufficiency. Generate sufficient revenue to fund operating costs, capital costs, bonded debt, and adequate reserves.

Revenue stability. Recover revenue from rates that will cover costs that are fixed and costs that are variable.

Meet Fiscal Management Principles. Meet Department of Public Utilities financial management guiding principles.

Proportionality. Provide that each customer class pay its proportionate share of the required revenue in compliance with legal rate-making requirements found in Proposition 218. 5 5 Proposition 218 is a provision of the California Constitution that requires a cost basis for certain fees and rates. Proposition 218, officially titled the “Right to Vote on Taxes Act,” was approved by California voters on November 5, 1996. It amended the California Constitution by adding articles XIII C and XIII D, which established additional substantive and procedural requirements and limitations on new and increased taxes, assessments and property-related fees and charges.

Section 1 Introduction
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1.3 Overview of Utility Rate Setting Process
Rate studies classically have three categories of technical analysis – the development of revenue required from rates, the allocation of costs among billable parameters (cost-of-service analysis) and the design of a rate structure for billing purposes.

An overview of the rate-setting analytical steps is
shown in Figure 1-1. Revenue required from rates is
net of non-rate revenues (for example interest earned
on fund balances, loan disbursements, revenue from
new connections to the wastewater system, lease
and rental income, and various reimbursements).

The allocation of costs is structured so that the
revenue required from rates is distributed
proportionally for every level of service in a manner
that allows the development of unit costs. The rate
structure uses the unit costs as a basis for
aggregating costs into rates that are applicable to the various customer classes.

Figure 1-1. Overview of Rate Setting Analytical Steps
Information and data for the development of rates and preparation of this report comes from many documents provided by the City. The list of documents, and the key information and data from each used in this study are summarized below.

City of Fresno Fiscal Year 2026 - 2027 - Adopted Budget (FY27 Budget). The City of Fresno Annual Budget is the most important document the City produces. It outlines the City’s spending plan and priorities for the coming fiscal year, which runs from July 1st to June 30th. Each year, the city’s budget is developed in conjunction with the Mayor, City Manager, and all city departments. The budget is then reviewed and approved by the City Council. The result is a budget that closely matches the community's highest priorities each fiscal year.

All revenue, expenditure, fund balance, customer, and financial data used in the development of wastewater rates and charges in this study were provided by the City.

City of Fresno Fiscal Year 2024-2025 Annual Comprehensive Financial Report (FY25 ACFR). The City of Fresno Annual Comprehensive Financial Report shows the financial position and results of the City’s operations as represented by the financial activity of its various funds.

City of Fresno Fiscal Year 2024-2025 Annual Comprehensive Debt Report (FY25 ACDR). The City of Fresno Annual Comprehensive Debt Report provides an overview of the Debt Management Program, Debt Management Policies, Rating Agency Relations and Credit Maintenance, Composition of the Debt Financing Team, and Trustee activity during the year.

City of Fresno Master Fee Schedule Utilities Department. The City of Fresno Master Fee Schedule Utilities Department MFS Amendment #590, pp. 153 – 156, details rates and fees effective July 1, 2026 (unless otherwise noted in the schedule), for wastewater services provided to the City’s customers.

Utility Billing System data. The City provided billing data from its Utility Billing system for all wastewater connections.

Municipal Code of The City of Fresno Chapter 6 Municipal Services and Utilities. This chapter of the Fresno Municipal Code contains sections governing billing and collection procedures for municipal utility services, sewage and water disposal, wells, water regulation, and other operations and administrative activities.

Revenue Requirement Analysis
Cost-of-Service Analysis
Rate-Design Analysis
Compares revenues of the utility to its
operating and capital costs to
determine the adequacy of the existing
rates to recover costs
Allocates the revenue requirements to
the various customer classes of service
in a fair and proportionate manner
Considers both the level and structure
of the rate design to collect the
distributed revenue requirements from
each class of service
Introduction Section 1
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1.4 Fresno Wastewater Utility
The Fresno-Clovis Regional Wastewater Reclamation Facility (RWRF) serves the cities of Fresno and Clovis, Pinedale County Water District (PCWD), and some unincorporated areas of the County of Fresno. It is the 7th largest system in California.

The Wastewater Management Division (WMD) transports and treats wastewater from domestic, commercial and industrial sources. The collection system consists of over 1,600 miles of gravity sewers, nearly 26,000 manholes, 17 lift stations, 11 miles of associated force mains, and 58 junction structures/flow diversions that collect and convey wastewater to the RWRF.

The collection system is subject to the State’s General Order for Sanitary Sewer Systems, which requires the City to prepare and maintain a Sewer System Management Plan (SSMP). The City’s original SSMP was approved in 2009 and has subsequently been updated. The SSMP describes the City’s management, operation, and maintenance of the collection system, including spill-response and notification procedures and the Fats, Oils, and Grease Control Program. Separate from the SSMP, the City is preparing an update to its Collection System Master Plan to evaluate collection-system capacity, rehabilitation needs, and future capital improvements.

The RWRF, located southwest of Fresno, occupies approximately 3,200 acres of land in which 1,750 of those acres are disposal ponds. The facility has a permitted average annual discharge capacity of 91.5 million gallons per day.

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Section 2
User Characteristics
The purpose of this section is to summarize use of the wastewater system by all customers connected to the system. The data used in this section comes from the City’s Utility Billing system, invoices for services provided by the Wastewater Management Division, and databases with customer discharge data and treatment plant operating data. Customer data is used for the allocation of costs, development of rates, and analysis of the impact on customer bills.

2.1 Customer Class Wastewater Flows and Strength Characteristics The City’s rate structure has four customer categories: 1) Residential; 2) Commercial; 3) Industrial; and 4) Schools for which wastewater flow is based on Average Daily Attendance (as opposed to schools with wastewater flow based on metered water use which are in the Commercial customer category). Flows and wastewater characteristics for customer classes are presented in the following subsections.

The City also has agreements to provide wastewater treatment service to the City of Clovis and Pinedale County Water District.

In accordance with the March 3, 1977, Fresno-Clovis Regional Sewerage System Joint Powers Agreement (JPA) and subsequent Supplemental Agreements, Amendments and Exhibits, the City of Clovis is charged a pro rata share of operation and maintenance costs of the RWRF. O&M charges are based on a budgeted amount that is then “trued up” the following year based on actuals. Capital Improvement Program (CIP) charges are negotiated annually and are based on the level of participation that the City of Clovis will have for each project in the CIP. Charges imposed on Clovis are designed to fully cover their costs of service.

Wastewater rates and charges for Pinedale County Water District (PCWD) are derived from rates developed for the City of Fresno. The January 1, 2007, Agreement between PCWD and the City of Fresno stipulates that PCWD adopt the same sewer service rates as Fresno and shall bill and collect sewer charges from each premise served by PCWD, and remit payment to the City in accordance with the methodology outlined in the Agreement for the transport to and treatment of PCWD sewage at the RWRF.

The January 1, 2007, Agreement stipulates how the City’s rates and charges are applied to the District for the transport and treatment of District sewage, which is split into an operations and maintenance component (O&M) and capital component. Per the agreement PCWD District shall pay to the City 100% of the capital component of the sewer service charge collected by District from its customers. District shall pay City 70% of the O&M component and retain 30% of the O&M component of the sewer service charge collected by District from its customers. For any rate increases the City implements, the District shall pay the City of Fresno 70% of the O&M component of the sewer service charge in effect of the time of the agreement plus 87% of any increase in the O&M component.

The capital component refers to a component of the user charge used to recover capital improvement costs associated with the restoration of the POTW. The O&M component refers to a component of the user charge used to recover costs associated with the maintenance of the POTW.

Section 2 User Characteristics
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2.2 Billable Parameters
All wastewater rates are developed using unit costs for four billable parameters: 1) flow; 2) BOD; 3) TSS; and 4) accounts/dwelling units. Every rate or charge for each of the four customer classes uses one or more of the same unit costs. Each of the billable parameters is described below.

Flow. Flow is the rate at which wastewater is discharged to the sanitary sewer. Units of measure include gallons per day (gpd) and million gallons per day (mgd). Flow rate is related to volume. Volume units of measure include hundred cubic feet (HCF) and million gallons. The two terms are used interchangeably with their corresponding unit of measure. For example, average monthly wastewater discharge for a customer could be expressed as a monthly volume of 9.0 HCF or a flow of 221 gpd for a month.

BOD. BOD is an acronym for Biochemical Oxygen Demand. BOD is one of the two primary conventional pollutants removed during the treatment process. BOD measures oxygen used by microorganisms to degrade biodegradable organics, typically measured over 5 days at 20°C. As with the dual terms “flow rate” and “volume”, BOD can be expressed in terms of concentration (milligrams per liter, mg/L) or weight (pounds).

TSS. TSS is an acronym for Total Suspended Solids. TSS is one of the two primary conventional pollutants removed during the treatment process. High amounts of TSS can lead to an esthetically displeasing appearance of a body of water. Either the color or overall turbidity of the water will be negatively impacted. As with the dual terms “flow rate” and “volume”, TSS can be expressed in terms of concentration (milligrams per liter) or weight (pounds).

Account/Dwelling Unit. The source of the wastewater discharge with a connection (direct or indirect) to the sanitary sewer. Dwelling units in multiple family dwellings are connected to the sanitary sewer through an account with a direct connection to the sanitary sewer. Account/Dwelling Unit charges are based on costs of serving every account regardless of the flow or strength (BOD and TSS levels) of wastewater discharge.

2.2.1 Residential Customer Class Characteristics
The City currently has four residential customer subcategories: 1) Single Family; 2) Senior Citizen; 3) Multiple Family 1st Unit; and 4) Multiple Family Additional Units.

In Section 5 of this study, there are two recommended updates to the residential rate structure: 1) replace the “Senior Citizen” reduced monthly charge with a uniform single family charge that will apply to all single family customers. While the Senior Citizen rate will be eliminated, those customers may be eligible for the DPU Affordability Credit Program (ACP); and 2) set the “Multi Family First Unit” monthly charge equal to the “Multi Family Each Additional Unit” monthly charge.

In this section of the study, residential customer class flows and BOD/TSS characteristics are listed for all four, current residential customer subcategories. In later sections of the study, residential customer class flows and BOD/TSS characteristics are consolidated into the two recommended residential customer subclasses.

Flows and Volume. Residential customers’ wastewater flow relied on evaluation of City of Fresno domestic metered water use data (PCWD accounts are not included in the City’s database). Metered water use data for FY23, FY24, and FY25 were evaluated to determine annual wastewater volume.

Winter water use data – in this analysis, data for the months of February and March – represents indoor water use which is in turn a proxy for wastewater flow.

User Characteristics Section 2
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Results of the evaluation are summarized in Table 2-1.

Table 2-1. Residential Estimated Wastewater Volume
Based on analysis of Single Family accounts’ annualized winter water use data, the FY23 monthly wastewater flow of 216 gpd (8.7 HCF) was selected for development of wastewater flow for the Single Family customer class. The basis for selection of FY23 data is that increases in FY24 and FY25 winter water use may include additional outdoor water use than in FY23 that results in increased annualized winter water values. The substantial increases in winter water use values for FY24 (6% increase over FY23) and FY25 (13% increase over FY23) do not likely to represent additional wastewater volume increases from the average FY23 value.

Based on analysis of Multiple Family accounts data, the average of FY23, FY24, and FY25 monthly wastewater flow of 155 gpd (6.1 HCF) was selected for development of wastewater flow for the Multiple Family customer class. The basis for selection of average three-year data is that data for each year shows virtually no change and is representative of wastewater volumes.

Tables showing analysis of the data are in Appendix B, Table B-5 (Residential Accounts and Dwelling Units) and Table B-6 (Residential HCF per Account or Dwelling Unit). The table showing how average winter water use data is used to develop projected wastewater flow for the Residential customer class is included in Appendix B, Table B-1.

BOD and TSS. Residential customers’ wastewater BOD/TSS characteristics are based on comparison with data from other municipal treatment enterprises. Single Family accounts are assigned a BOD concentration of 260 mg/L and a TSS concentration of 230 mg/L. Multiple Family dwelling units are assigned the same concentrations as Single Family accounts. However, due to the much lower wastewater discharge flow for Multiple Family dwelling units versus Single Family accounts (155 gpd versus 216 gpd), the pounds of BOD and TSS discharged from Multiple Family dwelling units are approximately 31 percent less than that discharged by a Single Family account.

Tables showing how wastewater BOD and TSS characteristics data was used to develop projected wastewater contributions of BOD and TSS for the residential customer class are included in Appendix B, Table B-2 (BOD) and Table B-3 (TSS).

Table 2-3 summarizes projected customer class flows and BOD/TSS characteristics for the residential customer class.

Annualized
Winter Water
Item Use, HCF gpd HCF/month Selected Flow Rate
Single Family Wastewater Volume
FY23 see Table B-6 12,552,786 216 8.7 < basis for projections FY24 see Table B-6 13,190,996 230 9.0
FY25 see Table B-6 14,145,982 245 9.6
Three-year Averages 230 9.1
Multiple Family Wastewater Volume
FY23 see Table B-6 5,877,246 155 6.2
FY24 see Table B-6 5,758,259 154 6.1
FY25 see Table B-6 5,917,186 156 6.1
Three-year Averages 155 6.1 < basis for projections
Section 2 User Characteristics
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2.2.2 Commercial Customer Class Characteristics
The City currently has six commercial customer subcategories: 1) accounts with wastewater flow based on “Potable Water” measurements divided into three subcategories for accounts with “High”, “Medium”, or “Low” wastewater BOD and TSS characteristics; and 2) accounts with wastewater flow based on “Sewage Effluent” measurements divided into three subcategories for accounts with “High”, “Medium”, or “Low” wastewater BOD and TSS characteristics.

The “High” strength subcategory includes accounts with BOD or TSS concentrations greater than or equal to 501 mg/L. The “Medium” strength subcategory includes accounts with BOD or TSS concentrations greater than or equal to 201 mg/L and up to 500 mg/L. The “Low” strength subcategory includes accounts with BOD or TSS concentrations up to 200 mg/L.

Current wastewater rates for accounts in the “Potable Water” category are approximately 10 percent lower than for accounts in the “Sewage Effluent” category. The basis for the difference in rates between these categories was to account for metered water use that was not discharged to the sanitary sewer such as for outdoor irrigation. The basis for a difference in rates is updated in this study as shown in Table 2-2.

Potable water meters measure all potable water delivered to a customer including water that may be consumed for indoor uses, irrigation, or in business processes. Not all potable water use is discharged to the sanitary sewer. For example, some water may be used for landscape irrigation or other purposes that do not return water to the sewer system. For customers billed based on potable water meter readings, the study applies a discharge factor to estimate the portion of metered potable water use that is returned to the sewer.

A sewage effluent meter measures wastewater actually discharged from the customer’s property to the City’s sanitary sewer system. For customers in the Sewage Effluent categories, wastewater flow is based on measured volume discharged to the sewer system.

Currently, a minimum monthly charge may be applied to a nonresidential account regardless of the flow or strength characteristics of the customer. The minimum charge is equal to the Single Family customers’ monthly charge. It is recommended that the minimum charge be discontinued and replaced with an Account/Dwelling Unit Charge. The Account/Dwelling Unit Charge would be applied to every nonresidential account. The Account/Dwelling Unit Charge would be in addition to any charges for Flow, BOD and TSS discharges that are based on the amount of metered water use.

In Section 5 of this study, there are two recommended updates to the commercial rate structure: 1) update the rate calculation for “Potable Water” categories and “Sewage Effluent” categories; and 2) discontinue the minimum charge and institute an Account/Dwelling Unit Charge.

User Characteristics Section 2
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Flows and Volume. Commercial customers’ wastewater flow relied on evaluation of City of Fresno domestic metered water use data. PCWD accounts are not included in the City’s database. Metered water use data for FY23, FY24, and FY25 were evaluated to determine annual wastewater volume.

Winter water use data – in this analysis, data for the months of February and March – represents indoor water use which is in turn a proxy for wastewater flow. Winter water use (which represents wastewater flow) for all customers in each strength class (High, Medium and Low) will be based on each customers’ metered water use times a percentage factor (flow factor) that reduces metered water use to account for water use that is not discharged to the sanitary sewer. Results of the evaluation are summarized in Table 2-2.

Table 2-2. Commercial Potable Water Estimated Wastewater Volume Based on analysis of Commercial accounts’ data, the FY25 values for percent Annualized Winter/Total Metered Water Use were selected for development of wastewater flow for High, Medium, and Low customer classes. Respective percentages for each strength class are: High (87 percent), Medium (86 percent, and Low (70 percent). The basis for selection of FY25 data is that data for each year shows virtually no change and the most recent year would be representative of wastewater volumes.

Commercial effluent customers are billed based on two methods: (1) City staff reading their effluent meter monthly and billing based on total measured volume to sewer; or (2) City staff reading private irrigation meters and subtracting that usage from potable water usage to calculate the effluent volume.

Tables showing analysis of the data are in Appendix B, Table B-7 (Commercial Accounts and HCF) and Table B-8 (Commercial Wastewater Flow Evaluation). The table showing how average winter water use data is used to develop projected wastewater flow for the Commercial customer classes is included in Appendix B, Table B-1.

BOD and TSS. Commercial customers’ wastewater BOD and TSS characteristics are based on comparison with data from other municipal treatment enterprises.

Commercial customers are assigned to High, Medium, or Low customer classes based on their business activity as it correlates with wastewater BOD and TSS concentrations.

Accounts in the “High” strength category are assigned a BOD concentration of 1000 mg/L and a TSS concentration of 700 mg/L. Accounts in the high category have BOD or TSS greater than or equal to 501 mg/L. The concentration ranges are used to determine whether an account is assigned to the High, Commercial Strength Category
Item High Medium Low Selected Percentages
Metered Water Use, HCF
FY23 see Table B-8 667,328 958,331 3,177,322
FY24 see Table B-8 657,836 928,166 3,180,836
FY25 see Table B-8 692,310 991,663 3,289,949
Winter (Feb+Mar) Average Monthly Water Use, HCF
FY23 see Table B-8 48,024 68,811 184,341
FY24 see Table B-8 48,766 65,637 186,704
FY25 see Table B-8 50,216 70,724 191,989
Annualized Winter Water Use, HCF
FY23 see Table B-8 576,287 825,729 2,212,088
FY24 see Table B-8 585,194 787,643 2,240,451
FY25 see Table B-8 602,590 848,689 2,303,871
% Annualized Winter/Total Metered Water Use, HCF
FY23 86% 86% 70%
FY24 89% 85% 70%
FY25 87% 86% 70% < basis for projections
rounded to nearest 1 percent for all years
Section 2 User Characteristics
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Medium, or Low strength category. The assigned BOD and TSS concentrations used in the rate study are representative class values used for rate-setting purposes and are intended to reflect the wastewater strength of the customer class as a whole, not the minimum concentration for every account in the category.

Accounts in the “Medium” strength category are assigned a BOD concentration of 350 mg/L and a TSS concentration of 350 mg/L. Accounts in the medium category have BOD or TSS within the range of 200 - 500 mg/L.

Accounts in the “Low” strength category are assigned a BOD concentration of 140 mg/L and a TSS concentration of 160 mg/L. Accounts in the low category have BOD or TSS within the range of 0 - 200 mg/L.

Tables showing how wastewater BOD and TSS characteristics data was used to develop projected wastewater contributions of BOD and TSS for the commercial customer class are included in Appendix B, Table B-2 (BOD) and Table B-3 (TSS).

Table 2-3 summarizes projected customer class flows and BOD and TSS characteristics for the commercial customer class. Commercial strength classifications are maintained in the City’s utility billing system and are assigned based on customer account information, business activity, Pretreatment records, inspection information, and sampling or discharge data where available. UB&C applies the billing classification to the customer account, while Wastewater/Pretreatment staff provide or confirm the technical information used to determine whether the account is classified as High, Medium, or Low strength. If a customer believes its assigned strength classification does not reflect its actual wastewater discharge characteristics, the customer may request City review of the classification. The City may require supporting information, inspection, or sampling before modifying a customer’s classification.

2.2.3 Industrial Customer Class Characteristics
The City currently has four industrial customer subcategories: 1) accounts with “High” wastewater BOD and TSS characteristics divided into two subcategories for accounts with “Potable Water” measurements or “Sewage Effluent” measurements; and 2) accounts with “Low” wastewater BOD and TSS characteristics divided into two subcategories for accounts with “Potable Water” measurements or “Sewage Effluent” measurements.

Industrial customers are assigned to High or Low customer classes based on their business activity.

The “High” strength category includes accounts with either: 1) sewage effluent volume of 25,000 gallons in a single day; or 2) BOD concentrations greater than 265 mg/L; or 3) TSS concentrations greater than 300 mg/L. The “Low” strength category is defined the same as the Commercial “Low” strength category.

Current wastewater rates for “Low” wastewater BOD and TSS accounts in the “Potable Water” category are approximately 10 percent lower than for accounts in the “Sewage Effluent” category. The basis for the difference in rates between these categories was to account for metered water use that was not discharged to the sanitary sewer such as for outdoor irrigation. The basis for a difference in metered water use not discharged to the sanitary sewer is updated in this study as shown in Table 2-2.

In Section 5 of this study, there are two recommended updates to the Industrial rate structure: 1) update the rate calculations for “Potable Water” “Low” strength category and “Sewage Effluent” “Low” strength category; and 2) discontinue the minimum charge and institute an Account/Dwelling Unit Charge.

User Characteristics Section 2
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Flows and Volume. For Industrial High customers, wastewater flow is based on measured discharge information. Industrial High Sewage Effluent customers have effluent meters that measure the volume of wastewater discharged to the City’s sanitary sewer system. These meter readings reflect the actual flow contributed to the City’s system by each customer. Industrial High customers are also monitored through the City’s industrial pretreatment program, and their BOD and TSS characteristics are based on Cityrequired sampling or other customer-specific discharge information. For Industrial Low customers, wastewater flow is based on FY24 and FY25 City Revenue Reports. These Revenue Reports are generated from the City’s utility billing and revenue records and identify the number of accounts and billed wastewater volume, measured in HCF, for the applicable industrial customer categories.

BOD and TSS. Industrial “Potable Water” “Low” customers’ and Industrial “Sewage Effluent” “Low” customers’ wastewater BOD/TSS characteristics are based on comparison with data from other municipal treatment enterprises and are the same as for Commercial “Low” customer classes. Industrial “Potable Water” “High” customers’ and Industrial “Sewage Effluent” “High” customers’ BOD and TSS characteristics are based on measurements required by the City and based on actual measured flow and strength
Tables showing how wastewater BOD and TSS characteristics data was used to develop projected wastewater contributions of BOD and TSS for the industrial customer class are included in Appendix B, Table B-2 (BOD), and Table B-3 (TSS). No change in BOD and TSS characteristics is projected for Industrial customers
Table 2-3 summarizes projected customer class flows and BOD and TSS characteristics for the industrial customer class because there is no method for making accurate forecasts.

2.2.4 School (ADA) Customer Class Characteristics
The City charges most schools as commercial customers in the “Medium” strength class. There are currently 26 other schools billed on the basis of student Average Daily Attendance (ADA). City currently has five subcategories for these schools. The five categories of schools are: Kindergarten-Elementary, Middle, Senior, College and Parochial. The current monthly charge for schools billed on an ADA basis is different for each of the five categories of schools.

Flows and Volume.

The volume of wastewater discharge is based on Average Daily Attendance (ADA) data provided by the schools to the City times the unit flow of wastewater per student. Published "gpd/pupil-staff" flow values are from Table G-1, page G-24, of the State Water Resources Control Board (SWRCB) Revenue Program Guidelines, March 1998 Revision, and were adjusted to account for reduction in indoor water since publication of the Guidelines.

Projected annual volume is based on 7 gpd/pupil-staff for Kindergarten-Elementary schools and 14 gpd/pupil-staff for Middle, Senior, College and Parochial schools.

All flow and ADA values used to develop wastewater flow for Schools (ADA) are shown in Appendix B, Table B-1 in a footnote. The number of School (ADA) accounts is listed in Appendix B, Table B-4.

BOD and TSS. Schools charged as commercial customers in the “Medium” strength class are assigned a BOD concentration of 350 mg/L and a TSS concentration of 350 mg/L. Schools charged on the basis of ADA are assigned the same wastewater concentrations for BOD and TSS as commercial customers in the “Medium” strength class.

Tables showing how wastewater BOD and TSS characteristics data was used to develop projected wastewater contributions of BOD and TSS for the Schools (ADA) customer class and are included in Appendix B, Table B-2 (BOD) and Table B-3 (TSS).

Table 2-3 summarizes projected customer class flows and BOD and TSS characteristics for the School (ADA) customer class.

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Listed in Table 2-3 are flows and BOD and TSS concentrations for each customer class. Pinedale County Water District (PCWD) accounts are included in the totals for Residential, Commercial, and School customer categories. There are no Industrial users in PCWD. The approximate number of accounts for PCWD are: 1,482 Single Family, 1,834 Multiple Family dwelling units, and 59 Commercial.

Note the number of schools listed are only those that are billed for wastewater charges in units of “$/ADA.” All other schools with wastewater service are categorized as “Commercial” users.

Table 2-3. Assigned Customer Class Flows and BOD/TSS Concentrations Legend: BOD-Biochemical Oxygen Demand; gpd-gallons per day; mg/L-milligrams per liter; TSS-Total Suspended Solids FY26 Number Wastewater Discharge Characteristics
Customer Class of Accts/Units Flow, gpd BOD, mg/L TSS, mg/L Residential
FY26 data from
Table B-4
potable water meter usage and calculations shown in
Table B-6 and used in Table B-1
Single Family account 120,036 216 260 230
Senior Citizen account 6,996 216 260 230
Multiple Family 1st Unit 7,086 155 260 230
Multiple Family Add'l Units 73,666 155 260 230
Commercial
Potable Water Flow Factor
High: BOD or TSS >= 501 mg/L 844 87% 1,000 700
Medium: BOD or TSS 201-500 mg/L 1,190 86% 350 350
Low: BOD or TSS 0-200 mg/L 6,189 70% 140 160
Sewage Effluent
High: BOD or TSS >= 501 mg/L 9 1,000 700
Medium: BOD or TSS 201-500 mg/L 18 350 350
Low: BOD or TSS 0-200 mg/L 119 140 160
Industrial Flow Factor
Potable Water High: BOD or TSS >= 501 mg/L 1 87% sampling & analysis of BOD/TSS Potable Water Low: BOD or TSS 0-200 mg/L 128 70% 140 160 Sewage Effluent High: BOD or TSS >= 501 mg/L 36 sampling & analysis of BOD/TSS Sewage Effluent Low: BOD or TSS 0-200 mg/L 32 140 160
Schools (ADA Rates) gpd/pupil-staff
K-garten/Elementary 16 7 350 350
Middle 1 14 350 350
Senior 5 14 350 350
Parochial 3 14 350 350
College 1 14 350 350
Note: The City's Master Fee Schedule uses the term "Domestic" water meters for some water rate categories and the term "Potable" water meters for some wastewater rate categories. The terms "Domestic" and "Potable" as used in this table are synonymous. * Measurement of Sewage Effluent shall be determined according to Fresno Municipal Code Section 6-309(c)(2), Determination of Charges. based on potable water meter usage adjusted by flow
factors shown in Table B-8 and used in Table B-1
based on sewage effluent measurements* shown in
Table B-7 and used in Table B-1
based on sewage effluent measurements* from
revenue reports and used in Table B-1
based on potable water meter usage adjusted by flow
factors shown in Table B-8 and used in Table B-1
User Characteristics Section 2
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2.3 Growth in Accounts
The annual number of new residential connections is estimated to be 620 for Single Family accounts and 200 for Multiple Family dwelling units.

The annual number of new nonresidential connections is estimated to be: three Commercial Potable Water, High strength; four Commercial Potable Water; Medium strength; and 20 Commercial Potable Water, Low strength.

For all other nonresidential connections - Commercial Effluent, Industrial, and Schools (ADA) – growth in accounts is estimated to be negligible and set to zero.

2.4 Inflow/Infiltration
Inflow and infiltration (I/I) adds clear water to sewer systems, increasing the load on the systems.

Infiltration is the seepage of ground water into the sewer system through defects in sewer piping or into loose sewer connections. Inflow is water or sewage draining directly into the sewer line through a sewer connection.6
State of California Revenue Program Guidelines state that, “The user charge system shall provide that costs of O. M. & R. [operation, maintenance, and replacement] for all infiltration and inflow (I/I) not directly attributable to certain users be distributed among all users based upon either of the following:
a.) In the same manner that it distributes the costs for their actual use; or b.) Under a system which uses one or any combination of the following factors on a reasonable basis: (i) Flow volume of the users; (ii) Land area of the users; (iii) Number of hookups or discharges of the users; (iv) Property valuation of the users (if A/V [ad valorem] taxes are used)”.
7 The City’s sewer system is not significantly impacted by I/I. The City takes daily flow measurements at the point where sewer flow enters the RWRF (influent). Those measurements indicate that flow variation during winter months versus the annual average influent flow was less than +/- one percent during FY25. In absolute terms, the monthly average for January, February and March was 54.42 mgd which was 0.86 percent less than the 12-month (fiscal year) average of 54.90 mgd.

Note that the RWRFs influent flow peaks in the summer and fall months when I/I is typically at a minimum. Influent flow is lowest in the winter months when I/I is typically at a maximum. These phenomena demonstrate that discharge from industrial users may be the greatest source of flow fluctuation in the regional treatment plant influent and that I/I is not a meaningful source of flow load on the wastewater system.

Based on the RWRFs influent flow patterns, no costs for “O. M. & R. [operation, maintenance, and replacement]” are directly attributable to I/I or “distributed among all users.” As such, to the extent that there are any I/I costs to be discovered, they are distributed among all users in the same manner that it distributes the costs for their wastewater discharge volume. 6 Clear water from Inflow and infiltration belongs in stormwater sewers or on the surface of the ground, and not in the sanitary sewers. A stormwater sewer is a pipe system designed to carry rainwater away. 7 See Section 1-4 - Allocation of Annual Revenue Requirements and Rate Determination from the Revenue Program Guidelines (Appendix G) March 1998 Edition from the Policy for Implementing the State Revolving Fund for Construction of Wastewater Treatment Facilities.

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Section 3
Financial Plan and Revenue
Requirements
Rates are developed that generate sufficient revenues to cover operating and maintenance costs as well as capital costs while supporting debt service obligations and meeting financial planning goals. Rates and charges were developed for the five-year period Fiscal Year 2026 – 2027 (FY27) through FY31.

3.1 Cost and Growth Projection Assumptions
Cost and growth assumptions used in the model to develop cash flow projections for FY27-FY31 are summarized in Table 3-1. A table with dollar values for operating expenditures for FY27-FY31 is in Appendix C, Table C-1. Projected operating expenditures are discussed in detail in the next subsection.

Table 3-1. Cost and Growth Assumptions FY27 – FY31
Adopted Projected
Item FY27 FY28 FY29 FY30 FY31
Inflation and Cost Increases
Utilities - Electric Charges, Specialty Chemicals & Gases, Other Professional/Technical, Purchased Property Services, Other Purchased Services, Supplies, Property, Other Objects, General Fund Interdepartmental Charges, Cost Allocation Plan Charges, Fleet Fuel Charge

3.0% 3.0% 3.0% 3.0% 3.0%
Employee Services (Labor and Benefits) 9.4% 4.4% 7.0% 4.1% 3.0% Specialized Services /Technical 12.5% 19.4% 6.2% 6.0% 3.0% Biosolids Contract 5.0% 5.0% 5.0% 5.0% 5.0%
Fixed Reimbursement UB&C -10.2% 3.0% 3.0% 3.0% 3.0%
Fixed Reimbursement Public Utilities 5.4% 17.1% 3.0% 3.0% 3.0% Fleet Services Charge/Lease/Acquisition 29.3% 20.0% 2.6% 2.6% 2.6% Interest Earnings on Reserve Balance 3.5% 3.5% 3.5% 3.5% 3.5% Capacity Fee Revenue 3.0% 3.0% 3.0% 3.0% 3.0%
Other Charges for Services 3.0% 3.0% 3.0% 3.0% 3.0%
Clovis O&M Increase 1.0% 1.0% 1.0% 1.0% 1.0%
Annual Growth in New Connections
Residential
Single Family 620 620 620 620 620
Senior Citizen 0 0 0 0 0
Multiple Family 1st 0 0 0 0 0
Multiple Family Add'l 200 200 200 200 200
Commercial
High 3 3 3 3 3
Medium 4 4 4 4 4
Low 20 20 20 20 20
Industrial 0 0 0 0 0
Schools (ADA) 0 0 0 0 0
Total 847 847 847 847 847
Overall Rate of Growth in Connections 0.39% 0.39% 0.39% 0.39% 0.39% New Debt Issuance
Number of Annual Payments 2 2 2 2
Interest Rate 5.00% 5.00% 5.00% 5.00%
Issuance plus debt service reserve costs 5.0% 5.0% 5.0% 5.0% Term of Loan, years 30 30 30 30
Debt Service payments begin in the FY following disbusement of funds. no
new
debt
Section 3 Financial Plan and Revenue Requirements
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3.2 Operation and Maintenance Expenditures
Between FY27 and FY31 (five fiscal years), total adopted and projected operating expenditures are approximately $340.6 million. Planned expenditures, by expense category, are summarized in Table 3-2.

FY27 operating expenditures are from the FY2027 Adopted Budget. Operating expenditures for FY27- FY31 are listed in Appendix C, Table C-1, and discussed in Section 3.

Table 3-2. Operating Expenditures FY27 – FY31
*Fixed Reimbursement UB&C are for billing and revenue services provided by the Revenue Division to other City departments. Cost Allocation Plan Charges are fixed charges for services provided by the General Fund, which benefit the entire City, Examples include the Personnel Services Department, City Attorney’s Office, City Manager’s Office, City Council, and Finance Department. Fixed Reimbursement Public Utilities are charges for services provided by the Administration Division of the Department of Public Utilities and the Capital Projects Department.

Table 3-2 lists 17 operating expenditure categories for FY27-FY31. Most categories have the same annual cost increase assumption for each year (3.0 percent). Categories in Table 3-2 with annual cost increases different from the benchmark cost increase assumption are explained in the following paragraphs.

Employee Services (Labor and Benefits). The labor and benefit increases are due to negotiated bargaining unit Memorandum of Understanding (MOU) agreements for existing employees and new staffing additions. The staffing costs associated with existing personnel to maintain current staffing levels totals $113.5 million and $4.5 million is to fund fourteen new positions, which are summarized below.
• In FY28, four new position requests include: two Collection System positions to establish a dedicated CCTV Inspection team; one accounting position to ensure compliance and accuracy in managing debt service; and one Wastewater Mechanical Specialist to strengthen mechanical maintenance capacity and reduce the backlog of repair and preventative maintenance needs at the treatment facility. The estimated salaries and fringe totals $1.5 million over FY28 – FY31 and include an annual negotiated labor bargaining unit MOU increase assumption.

Adopted Projected
Expenditures, $ millions FY27 FY28 FY29 FY30 FY31 Total $ Operating
Employee Services $21.4 $22.3 $23.9 $24.9 $25.6 $118.0
Utilities - Electric Charges $8.9 $9.1 $9.4 $9.7 $10.0 $47.1 Specialty Chemicals & Gases $5.4 $5.6 $5.7 $5.9 $6.1 $28.6 Specialized Services /Technical $2.7 $3.2 $3.4 $3.6 $3.8 $16.8 Biosolids Contract $5.6 $5.8 $6.1 $6.4 $6.8 $30.8
Other Professional/Technical $0.7 $0.8 $0.8 $0.8 $0.8 $3.9 Purchased Property Services $2.2 $2.2 $2.3 $2.4 $2.5 $11.6 Other Purchased Services $0.3 $0.3 $0.3 $0.4 $0.4 $1.7
Supplies $3.9 $4.0 $4.2 $4.3 $4.4 $20.9
Property $0.0 $0.0 $0.0 $0.0 $0.0 $0.0
Other Objects $0.9 $0.9 $1.0 $1.0 $1.0 $4.9
General Fund Interdepartmental Charges $2.2 $2.2 $2.3 $2.4 $2.4 $11.5 Fixed Reimbursement UB&C * $1.7 $1.7 $1.8 $1.8 $1.9 $8.9 Cost Allocation Plan Charges * $1.8 $1.8 $1.9 $1.9 $2.0 $9.3 Fixed Reimbursement Public Utilities * $2.5 $2.9 $3.0 $3.1 $3.2 $14.8 Fleet Services Charge/Lease/Acquisition $1.5 $1.8 $1.9 $1.9 $2.0 $9.2 Fleet Fuel Charges $0.5 $0.5 $0.5 $0.5 $0.5 $2.5
Total Operating Expenditures $62.1 $65.5 $68.6 $71.1 $73.4 $340.6 Financial Plan and Revenue Requirements Section 3
Pavletic consulting llc 3-3
Use of contents on this sheet is subject to the limitations specified at the end of this document. • In FY29, ten new position requests include: four new Collection System positions to establish a dedicated large line cleaning crew; four Wastewater Treatment Plant Operator positions to staff the Renewable Natural Gas (RNG) treatment facility; one Wastewater Mechanical Specialist to further expand mechanical maintenance capacity; and one Laborer to support general entry level maintenance activities, including routine facility upkeep and basic maintenance tasks. The estimated salaries and fringe totals $3.0 million over FY29 – FY31 and include an annual negotiated labor bargaining unit MOU increase.

Specialized Services/Technical. The increase in FY27 – FY30 costs are attributed to the installation of a new Odor Control and Corrosion System to mitigate elevated Hydrogen Sulfide (H2S) readings in residential areas. High H2S in the sewer system leads to corrosion, pipe deterioration, and odor buildup in the system, making these measures essential to protect infrastructure and improve air quality for the surrounding community. Upon completion, the Odor Control and Corrosion System will include ongoing operations and maintenance expenses, including equipment, maintenance and service, and chemical treatments.

Biosolids Contract. The increases in FY27 - FY31 are due to contractual obligations and anticipated cost increases with the sole hauler, Holloway Environmental Solutions, for the removal, processing, and beneficial reuse of biosolids.

Supplies. The increases in FY27 – FY31 are due to rising supplies costs and general market inflation for treatment materials, laboratory supplies, and maintenance components necessary to meet treatment and discharge standards.

Fixed Reimbursement Public Utilities The increase in FY27 - FY28 is due to the Wastewater division’s shared staffing costs for four new positions to support DPU Administration and Utilities Planning and Engineering (UP&E) division. The DPU Administration and UP&E positions are intended to strengthen administrative support for utility planning and operations. The estimated salaries and fringe to fund these positions totals $710,800 over FY27 - FY31. The four new position requests include : one Senior Management Analyst managing water resource regulations and negotiations between the City and outside agencies; one Management Analyst II to support the Land Development team with general administrative tasks, record‑keeping, and compliance reporting; one Engineer II to review water and sewer service requirements and extensions and maintain standard specifications and checklists; and one Licensed Professional Engineer to support the Land Development team by conducting environmental reviews, water supply studies, and evaluating water and sewer service requests.

Fleet Services Charge/Lease/Acquisition. Beginning in FY28 – FY31 costs of $1.0 million is attributable to four new lease vehicles associated with the six new position requests for the dedicated CCTV inspection team and large line cleaning crew required for field work. The vehicle requests are comprised of one outfitted CCTV truck, one vacuum truck, one water tender truck, and one Ford F150 pickup.

Section 3 Financial Plan and Revenue Requirements
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3.3 Capital Improvement Program Expenditures
Between FY27 and FY31 (five fiscal years), adopted and projected CIP expenditures are approximately $513.02 million. These planned expenditures, by project category, are summarized in Table 3-3.

Expenditures for collection system pipe rehabilitation, replacement and extension are approximately $274.95 million (53.59%) of total expenditures.

A list of 34 capital projects and expenditures for each project shown in Appendix D, Table D-1 and discussed in Section 3. Also included in Appendix D is a Memorandum titled, FY 2027-2031 Capital Improvement Program for Wastewater, that provides details for all the capital expenditures.

Table 3-3. Capital Expenditures FY27 – FY31
Wastewater capital improvement program expenditures are funded through a combination of sources including operating fund cash, cash transfers from capital funds, revenue bond proceeds, and state revolving fund loans. CIP funding sources are itemized below:
• Operating Fund 4501 - $229,270,000
• Clovis Share of Capital - $8,690,600
• Revenue Bonds - $200,000,000
• SRF Low-Interest Loan Sidestream Treatment System - $50,000,000 8 • Capital Improvement Reserve Fund 4504 - $21,100,000 9 • Connection Fee Fund 4502 - $3,955,900 10
8 Sidestream treatment uses a deammonification process to convert ammonia to nitrogen gas through controlled nitrification and denitrification. By treating the ammonia-rich return flow from the dewatering process before it reenters the main stream, the project reduces the facility’s overall total nitrogen in the final effluent. It is a regulatory-driven project that supports long-term compliance.
9 The Capital Improvement Reserve Fund is rate revenues from the Operating Fund and Wastewater Facilities Charges.

Wastewater facilities charges are revenues that can be used for designing and constructing publicly owned treatment works and appurtenant facilities.
10 The Connection Fee Fund recognizes connection fee revenues including Wastewater facilities sewer charges; Lateral, oversize, and house branch sewer charges; and payment of deferred sewer connection or sewer facility charges. The revenues collected are for developer reimbursements, where applicable, and for construction of lateral, oversize, or house branch sewers constructed by the City and related to capital projects that either increase capacity or expand the sewer system.

Adopted Projected FY27 - 31
Capital Costs, $ millions FY27 FY28 FY29 FY30 FY31 Total $ Total % Collection System Rehabilitation $26.1 $17.0 $25.3 $24.0 $19.0 $111.37 21.71% Collection System Large Diameter Trunk Lines $20.8 $12.1 $33.1 $39.0 $51.1 $156.15 30.44% Collection System Extension $2.5 $2.9 $0.8 $0.6 $0.6 $7.43 1.45% RWRF Projects $28.5 $54.3 $25.3 $21.8 $24.2 $154.02 30.02% Renewable Gas Diversion $9.4 $2.8 $1.4 $0.3 $0.1 $14.00 2.73% NFWRF Projects $5.4 $0.2 $0.0 $0.0 $0.0 $5.61 1.09%
SW Recycled Water Dist Syst $1.1 $0.0 $0.0 $0.0 $0.0 $1.08 0.21% Planning & Project Management $2.9 $0.2 $7.6 $1.0 $0.1 $11.86 2.31% Public Utilities Administration $1.4 $0.1 $0.0 $0.0 $0.0 $1.50 0.29% Sidestream Treatment $45.9 $4.1 $0.0 $0.0 $0.0 $50.00 9.75% Total $144.0 $93.7 $93.5 $86.7 $95.2 $513.02 100%
Financial Plan and Revenue Requirements Section 3
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3.4 Long-Term Debt
Current Wastewater Enterprise debt is summarized in the City of Fresno Fiscal Year 2024-2025 Annual Comprehensive Debt Report (FY25 ACDR). The FY25 ACDR provides an overview of the Debt Management Program, Debt Management Policies, Rating Agency Relations and Credit Maintenance, Composition of the Debt Financing Team, and Trustee activity during the year. The FY25 ACDR also has Debt Detail Reports and Debt Coverage Calculations for the Wastewater Enterprise.

Wastewater Enterprise current debt service for FY27-FY31 is summarized in Appendix C, Table C-1.

Wastewater Enterprise debt issuance projected for FY27-FY31 is $200 million in revenue bonds and a $50 million State Revolving Fund low-interest loan. Debt service payments for new debt issues are summarized in Appendix C, Table C-1.

3.5 Revenue Required from Rates and Cash Flow
Rates must generate revenues sufficient to cover operating and maintenance costs and transfers as well as needed capital costs while supporting debt service obligations and meeting financial management guiding principles. Table 3-4, below, summarizes how drawdowns of fund balance, revenues, bonds/loans, and capital transfers pay for O&M expenditures (net of credits), capital and debt service expenditures, and other transfers. The Clovis Share of Capital ($8.75 million) is shown as a source of funds for capital. In all other tables in this study, the Clovis Share of Capital is shown as revenue along with the Clovis Share of O&M.

Additional details, including FY27 cash flow from the City of Fresno FY27 Budget, and projections for FY28-FY31, are listed in Appendix C, Table C-1 and discussed in Section 3.

BEGINNING BALANCE. The operating fund beginning balance is projected to be $116.0 million at the start of FY27 (July 1, 2026). This balance will be intentionally drawn down over the planning period to support planned expenditures and address long-standing needs deferred to this point. Using the beginning balance in this manner helps moderate future rate increases by reducing the amount of new revenue that would otherwise be required. This amount is projected to decline to approximately $6.0 million at the end of FY31 (June 30, 2031) due primarily to the use of cash funding for capital improvement program expenditures and gradual increases in operating costs.

Note that the Wastewater enterprise has an Operating Reserve Fund – separate from the Operating Fund – that helps maintain liquidity and manage short-term obligations.

Section 3 Financial Plan and Revenue Requirements
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BONDS. Projected revenue bond disbursements are $200 million.

LOANS. The City expects a State Revolving Fund low-interest loan of $50.0 million for the Sidestream Treatment System process at the Fresno-Clovis Regional Wastewater Reclamation Facility (RWRF).

DEBT SERVICE COVERAGE RATIO. Debt service coverages meet or exceed the contractual minimum required by loan documents (1.25x) and the City’s target level (1.50x) in all years. 11 See page 19 of the
City of Fresno Fiscal Year 2024-2025 Annual Comprehensive Debt Report for a table showing Wastewater Enterprise debt coverage for FY16 – FY25.
11 The debt service coverage ratio represents the margin of safety associated with bonded indebtedness reflecting the ratio of the actual or projected net revenue available for debt service to annual debt-service payments. Net revenue is defined as total recurring operating revenue less recurring operation and maintenance expense and is a requirement included in bond indentures associated with revenue bonds.

Financial Plan and Revenue Requirements Section 3
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Cash flow and debt service coverage is summarized in the table below. All dollar values are rounded to the nearest $1 million and may appear not to add correctly.

Table 3-4. Cash Flow FY27 – FY31
* Days O&M Expenditures = Total Ending Balances ÷ Operation & Maintenance Expenditures * 365 days* FY27 Wastewater revenues from Customer User Charges assume the proposed rate increases are effective January 2027 and is not based on the FY27 Adopted Budget, which did not factor in rate increases.

Total
Operating Fund 4501 Adopted Projected FY27 -
Cash Flow, $ millions FY27 FY28 FY29 FY30 FY31 FY31
Beginning Balance, July 1 $116.0 $38.4 $95.6 $31.3 $74.9

DEBT SERVICE COVERAGE RATIO
Other Operating Revenues and Interest Income
Adjustment to Net Revenues
$1.649 $1.848 $1.317 $1.392 $1.467
Calculated DSC Ratio 5.17x 6.78x 2.97x 2.80x 2.18x
Minimum DSC Ratio 1.50x 1.50x 1.50x 1.50x 1.50x
Technical Default DSC Ratio 1.25x 1.25x 1.25x 1.25x 1.25x Section 3 Financial Plan and Revenue Requirements
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3.6 Operating Fund and Other Reserve Fund Balances
Wastewater Enterprise has an operating fund (4500-4501) and three reserve funds that supplement the operating fund. The three reserve funds are:
4500-4508 - Operating Reserve Fund. The revenue source is transfer from Wastewater Operating Fund (4500-4501) as needed to meet the reserve target. The funds will be used to cover revenue shortfall or disruption conditions or unanticipated operations expenses. Revenues from rates and charges are utilized to fund the operating reserve fund as needed to meet the increase in the target minimum balance, which is based on projected O&M expenditures.
4500-4505 - Rate Stabilization Reserve Fund. The revenue source is transfers from Wastewater Operating Fund (4500-4501) as needed to meet the reserve target. The funds will be used to maintain a stable balance in the reserve to mitigate future rate increases and be consistent with bond covenants when required.
4500-4504 - Capital Improvement Reserve Fund. The revenue source is a transfer of rate revenues from the Wastewater Operating Fund (4500-4501). Funds are used for unanticipated capital projects or emergency capital needs.

Operating and Reserve Funds Target Balances
The Department of Public Utilities financial management guiding principles recommend each reserve fund have an annual target balance.

The annual target minimum fund balance for the Operating Fund and each reserve fund is summarized as follows:
• Operating Fund and Operating Reserve Fund – Together, these funds are recommended to maintain a minimum of 90 days of operating expenditures as cash reserve. The Operating Fund will maintain a minimum of 30 days unassigned cash as annual fund balance carryover and the Operating Reserve Fund will maintain a minimum of 60 days unassigned cash.
• Rate Stabilization Reserve Fund – This reserve fund is recommended to maintain a reserve fund balance equivalent to 2% of annual budgeted rate revenue. • Capital Improvement Reserve Fund– This reserve is recommended to maintain a reserve fund balance equivalent equal to 2% of the 5-year capital improvement budget with large capital projects or major capital programs being omitted from the overall capital reserve calculation. The City will establish contingencies for those projects or programs not included in the Capital Reserve calculation.

Financial Plan and Revenue Requirements Section 3
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Ending balances and the target minimum fund balance for FY27 – FY31 for the Operating Fund and three reserve funds are shown in Table 3-5.

Table 3-5. Operating and O&M Reserve Fund Balances and Targets Balances FY27 – FY31 * Days O&M Expenditures = Total Ending Balances ÷ Operation & Maintenance Expenditures * 365 days Fund balances for the operating funded and three reserve funds are summarized in Table 3-6.

Table 3-6. Operating and Reserves Fund Balances FY27 – FY31

All Values in $thousands
Operating Fund 4501 FY27 FY28 FY29 FY30 FY31
O&M Expenditures 62,100 65,500 68,600 71,100 73,400
Target Days of O&M Expenditures Minimum 30 30 30 30 30
Target Minimum Balance 5,100 5,400 5,600 5,800 6,000
Projected Ending Balances and Targets
Operating Fund 4501 38,400 95,600 31,300 74,900 6,000
Days of O&M Expenditures 226 533 167 385 30
Operating Reserve Fund 4508 FY27 FY28 FY29 FY30 FY31
O&M Expenditures 62,100 65,500 68,600 71,100 73,400
Target Days of O&M Expenditures Minimum 60 60 60 60 60
Target Minimum Balance 10,200 10,800 11,300 11,700 12,100 Projected Ending Balances and Targets
Operating Reserve Fund 4001 15,300 10,900 11,300 11,700 12,100 Days of O&M Expenditures 90 61 60 60 60
Rate Stabilization Reserve Fund 4505 FY27 FY28 FY29 FY30 FY31 Operating Revenues 79,300 88,300 93,900 99,700 106,100
Target Percent of Operating Revenues Minimum =>2.0% =>2.0% =>2.0% =>2.0% =>2.0% Target Minimum Balance 1,600 1,800 1,900 2,000 2,100
Projected Balance 8,900 1,900 2,000 2,100 2,200
Capital Improvements Reserve Fund 4504 FY27 FY28 FY29 FY30 FY31 FY27-FY31 CIP Budget 513,017 513,017 513,017 513,017 513,017

2.0% of the 5-year CIP budget Minimum =>2.0% =>2.0% =>2.0% =>2.0% =>2.0% Target Minimum Balance 10,300 10,300 10,300 10,300 10,300 Projected Balance 17,200 10,800 10,400 10,400 10,300
All Values in $thousands
ENDING BALANCES FY27 FY28 FY29 FY30 FY31
Operating Fund 4501 38,400 95,600 31,300 74,900 6,000
Operating Reserve Fund 4508 15,300 10,900 11,300 11,700 12,100 Rate Stabilization Reserve Fund 4505 8,900 1,900 2,000 2,100 2,200 Capital Improvements Reserve Fund 4504 17,200 10,800 10,400 10,400 10,300 Total Ending Reserve Balances 79,800 119,200 55,000 99,100 30,600 This Page Intentionally Blank.

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Section 4
Cost of Service Analysis
The total amount of revenue required from rates is allocated between amounts to be recovered from the billable parameters of flow, BOD, TSS and accounts/dwelling units. Allocation is accomplished by the development of percentage allocations among the four parameters. The four parameters and the allocations are based on principles and methodology found in the State of California Revenue Program Guidelines. The use of these industry standard principles and methods ensures that revenue requirements are equitably recovered from classes of customers in proportion to the cost of serving those customers.

The general cost of service process includes the following steps:

1. Identification of annual revenue requirements;

2. Allocation of annual revenue requirements to billable parameters;

3. Development of unit costs of service for each billable parameter; and

4. Distribution of costs to customer classes.

Annual revenues required from rates were identified in Section 3. Allocation of annual revenue requirements to billable parameters, development of unit costs of service, and distribution of costs to customer classes is presented in this section.

4.1 Billable Parameters
The billable parameters are flow, BOD, TSS, and accounts/dwelling units. Each of the billable parameters is described below.

Flow. Flow is the rate at which wastewater is discharged to the sanitary sewer. Units of measure include gallons per day (gpd), million gallons per day (mgd). Flow is often expressed in terms of volume. Volume units of measure include hundred cubic feet (HCF) and million gallons. The two terms are used interchangeably with their corresponding unit of measure. For example, average monthly wastewater discharge for a customer could be expressed as a volume of 9.0 HCF or a flow of 221 gpd.

Section 4 Cost of Service Analysis
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4.2 Allocation of Revenue Requirements to Billable Parameters The allocation of Operating & Maintenance (O&M), capital and debt service expenses to billable parameters is described in this section.

The allocation of FY29 Operating & Maintenance (O&M) to billable parameters is summarized in Table 4-

1. Allocations of FY29 expenditures to billable parameters are the basis for unit cost allocation percentages that are used to allocate total annual revenue requirements to billable parameters for FY27-FY31.

Operations and Maintenance expenditures are allocated based on the functional drivers of each expenditure category. Collection and conveyance activities are primarily driven by Flow because they support the movement of wastewater through the system. Biological treatment activities are primarily driven by BOD because they remove organic strength. Solids-handling and disposal activities are primarily driven by TSS because they manage suspended solids and treatment residuals. Administrative, billing, and customer-account activities are primarily driven by the number of accounts or dwelling units because those costs do not vary directly with wastewater volume or strength.

O&M for each expense category are summarized below in Table 4-1.

Table 4-1. O&M Expense Allocation Percentages
Percent allocations for each expenditure category are explained in the following paragraphs.

Employee Services: Treatment Plant (40% flow, 25% BOD, 25% TSS, 10% Account/Dwelling Units).

Employee Services costs are assigned to treatment activities based on the share of employee costs that support the operation of the RWRF. Treatment employees support hydraulic processing and other flowrelated facility operations, biological treatment processes that remove BOD, and solids-handling processes associated with TSS. Accordingly, 40% of the treatment share is assigned to Flow, while 25% each is assigned to BOD and TSS. The remaining 10% is assigned to Accounts to recognize supervisory, administrative, and other baseline system-support activities that do not vary directly with wastewater volume or strength.
$ Allocation % Allocation
Accounts/ Accounts/
FY29 Dwelling Dwelling
Benchmark Flow BOD TSS Units Flow BOD TSS Units
Operating & Maintenance
Employee Services: Treatment Plant $17,562 $7,025 $4,390 $4,390 $1,756 40.0% 25.0% 25.0% 10% Employee Services: Collection System $6,313 $5,050 $316 $316 $631 80.0% 5.0% 5.0% 10% Utilities - Electric Charges $9,419 $2,590 $4,945 $1,742 $141 27.5% 52.5% 18.5% 1.5% Specialty Chemicals & Gases $5,724 $114 $3,034 $2,576 $0 2.0% 53.0% 45.0% 0% Specialized Services /Technical $3,438 $1,375 $860 $860 $344 40.0% 25.0% 25.0% 10% Biosolids Contract $6,140 $0 $3,315 $2,824 $0 0.0% 54.0% 46.0% 0% Other Professional/Technical $787 $315 $197 $197 $79 40.0% 25.0% 25.0% 10% Purchased Property Services $2,317 $927 $579 $579 $232 40.0% 25.0% 25.0% 10% Other Purchased Services $344 $138 $86 $86 $34 40.0% 25.0% 25.0% 10% Supplies $4,168 $1,667 $1,042 $1,042 $417 40.0% 25.0% 25.0% 10% Property $0 $0 $0 $0 $0 0% 0% 0% 100%
Other Objects $972 $0 $0 $0 $972 0% 0% 0% 100%
General Fund Interdepartmental Charges $2,305 $0 $0 $0 $2,305 0% 0% 0% 100% Fixed Reimbursement UB&C $1,790 $0 $0 $0 $1,790 0% 0% 0% 100% Cost Allocation Plan Charges $1,858 $0 $0 $0 $1,858 0% 0% 0% 100% Fixed Reimbursement Public Utilities $3,031 $0 $0 $0 $3,031 0% 0% 0% 100% Fleet Services Charge/Lease $1,890 $756 $473 $473 $189 40.0% 25.0% 25.0% 10% Fleet Fuel Charges $499 $200 $125 $125 $50 40.0% 25.0% 25.0% 10% Total Operating & Maintenance $68,557 $20,157 $19,361 $15,210 $13,829 29.4% 28.2% 22.2% 20.2% Cost of Service Analysis Section 4
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Employee Services: Collection (80% flow, 5% BOD, 5% TSS, 10% Account/Dwelling Units). Employee Services costs are assigned to collection-system activities, based on the share of employee costs that support collection operations. Collection employees primarily inspect, maintain, and repair the sewer system and convey wastewater to the RWRF; therefore, 80% of the collection share is assigned to Flow.

Five percent each is assigned to BOD and TSS to recognize that wastewater strength and solids can affect collection-system cleaning, maintenance, and response activities. The remaining 10% is assigned to Accounts to reflect baseline customer- and service-related support that benefits each connection.

Specialized Services /Technical, Other Professional/Technical, Purchased Property Services, Other Purchased Services, Supplies, Fleet Services Charge/Lease (40% flow, 25% BOD, 25% TSS, 10% Account/Dwelling Units). These activities support system-wide functions such as inspections, maintenance, repairs, facility operations, and general service delivery. Because a substantial portion of these efforts is driven by the volume of wastewater conveyed and treated, 40% of these costs are assigned to the Flow parameter. Other work supports processes associated with treating organic strength and removing suspended solids, and therefore 25% is allocated to BOD and 25% to TSS. The remaining 10% is assigned to Accounts to reflect administrative and general service-support activities that do not vary directly with wastewater volume or strength. This distribution reflects broad cost drivers and aligns with the functional-basis allocation principles in WEF Manual of Practice No. 27.

Utilities (27.5% flow, 52.5% BOD, 18.5% TSS, 10% Account/Dwelling Units). Utility costs for electricity and natural gas are allocated according to the treatment and administrative functions that drive energy use. Pumping, conveyance, headworks, tertiary treatment, recovery wells, and other flow-related activities support the movement and treatment of wastewater flow and are assigned 27.5% of utility costs. Aeration and biological treatment are the largest energy consumers in the facility and are assigned 52.5% of utility costs to BOD. Digestion, dewatering, sludge pumping, high-pressure air, and other solids-handling processes account for the remaining energy demand, which amounts to the 18.5% of utility costs that are assigned to TSS. A 1.5% share of utility costs is assigned to the Account charge to reflect energy use supporting administrative functions that do not vary directly with wastewater volume or strength. This distribution reflects the primary operational drivers of utility usage and is consistent with the functional-basis allocation approach described in WEF Manual of Practice No. 27, which supports allocating O&M costs based on the functions served by the activity.

Specialty Chemicals (Flow 2%, BOD 53%, TSS 45%). Specialty chemicals are allocated based on the treatment functions that drive their use. Ferric used for digester gas H₂S control is treated as a solidsprocessing chemical because its purpose is tied to digestion and solids stabilization rather than wastewater flow. Dewatering polymer is also allocated as a solids-processing chemical, using the solids split of primary and secondary solids. Polymer used at the DAFT for thickening secondary solids is assigned to BOD because it supports the secondary biological solids stream. Sodium hypochlorite and citric acid used for tertiary MBR maintenance and recovery cleaning are assigned to Flow because those chemicals support membrane treatment and hydraulic operation. Based on the resulting weighted chemical costs, the overall chemical allocation is 2% to Flow, 53% to BOD, 45% to TSS, and 0% to the Account charge. This allocation reflects the primary operational drivers of chemical usage and is consistent with the functional-basis allocation principles in WEF Manual of Practice No. 27, which supports allocating O&M expenses based on the functions served by the activity.

Biosolids (0% Flow, 54% BOD, 46% TSS). Under a functional-basis cost allocation approach, biosolids disposal costs are assigned based on the treatment functions that generate the solids requiring disposal. Primary solids are used as the proxy for the TSS-related solids removal function, while secondary biological solids are used as the proxy for the BOD-related biological treatment function. While some BOD is removed with primary solids and some solids are associated with secondary treatment, these cross-effects are expected to generally offset each other for allocation purposes. Because biosolids disposal is driven by solids mass rather than wastewater flow or customer accounts, 0% of this Section 4 Cost of Service Analysis
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Property, Other Objects, General Fund Interdepartmental Charges, Fixed Reimbursement UB&C, Cost Allocation Plan Charges, Fixed Reimbursement Public Utilities (100% Account/Dwelling Units). Each expenditure category in this group has no nexus with wastewater discharge characteristics (Flow-BODTSS). These charges may be allocated evenly among the number of accounts and dwelling units.

Charges in this group include those for administrative, regulatory, and reporting activities, which do not vary based on volume or strength of wastewater discharge.

Cash Capital and Debt Service
Cash Capital and Debt Service expenses for the FY29 benchmark are calculated as the annual average of FY27-31 expenditures for cash-funded capital projects plus debt service payments.

The annual average for capital that is cash funded and for debt service is allocated between CIP treatment plant expenditures and CIP collection system expenditures. The allocation is 54% to CIP treatment plant expenditures and 46% to CIP collection system expenditures in the same proportion as total capital expenditures. Average annual capital and debt service expenditure calculations are summarized in Table 4-2.

Table 4-2. FY27-FY31 Average Annual Capital and Debt Service Expenditures Average annual capital and debt service expenditures for the Treatment Plant CIP are allocated to billable parameters in the same proportion as “Specialized Services /Technical, Other Professional/Technical, Purchased Property Services, Other Purchased Services, Supplies, Fleet Services Charge/Lease”– 45% Flow, 27.5% BOD, 27.5% TSS.

Average annual capital and debt service expenditures for the Collection System CIP are allocated 100% to the billable parameter for Flow.

Item (values in $ thousands)
Capital and Debt Service
Capital, Total FY27-FY31
CIP: treatment plant Table 3-4 274,949 54%
CIP: collection system Table 3-4 238,067 46%
Capital, Total FY27-FY31 513,017 100%
less
Capital, Bond Funded FY27-FY31 Table 3-4 (200,000)
Capital, Loan Funded FY27-FY31 Table 3-4 (50,000)
Capital, Reserves Funded FY27-FY31 Table 3-4 (25,056)
Capital, Cash Funded, FY27-FY31 237,961
Capital, Cash Funded, FY27-FY31 Annual Average 47,592
Debt Service, Total FY27-FY31 Table 3-4 60,792
Debt Service, Total FY27-FY31, Annual Average 12,158
Capital and Debt Service, Total FY27-FY31, Annual Average 59,750 Total Capital (Cash Funded) and Debt Service, Annual Average Capital (Cash Funded) and Debt Service, Annual Average Allocation to Treatment Plant and Collection System CIP: treatment plant used in Table 4-3 32,023 54%
CIP: collection system used in Table 4-3 27,727 46%
CIP: Total 59,750 100%
Cost of Service Analysis Section 4
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Calculation of unit cost allocation percentages for total O&M, capital and debt service expenditures in FY29 is summarized in Table 4-3.

Table 4-3. Calculation of Unit Cost Allocation Percentages The allocation of annual revenue required from rates to billable parameters, using the unit cost allocation percentages developed in Table 4-3, is summarized in Table 4-4.

Table 4-4. Allocation of Annual Revenue Required from Rates to Billable Parameters $ Allocation % Allocation
Accounts/ Accounts/
FY29 Dwelling Dwelling
Benchmark Flow BOD TSS Units Flow BOD TSS Units
Operating & Maintenance
Employee Services: Treatment Plant $17,562 $7,025 $4,390 $4,390 $1,756 40.0% 25.0% 25.0% 10% Employee Services: Collection System $6,313 $5,050 $316 $316 $631 80.0% 5.0% 5.0% 10% Utilities - Electric Charges $9,419 $2,590 $4,945 $1,742 $141 27.5% 52.5% 18.5% 1.5% Specialty Chemicals & Gases $5,724 $114 $3,034 $2,576 $0 2.0% 53.0% 45.0% 0% Specialized Services /Technical $3,438 $1,375 $860 $860 $344 40.0% 25.0% 25.0% 10% Biosolids Contract $6,140 $0 $3,315 $2,824 $0 0.0% 54.0% 46.0% 0% Other Professional/Technical $787 $315 $197 $197 $79 40.0% 25.0% 25.0% 10% Purchased Property Services $2,317 $927 $579 $579 $232 40.0% 25.0% 25.0% 10% Other Purchased Services $344 $138 $86 $86 $34 40.0% 25.0% 25.0% 10% Supplies $4,168 $1,667 $1,042 $1,042 $417 40.0% 25.0% 25.0% 10% Property $0 $0 $0 $0 $0 0% 0% 0% 100%
Other Objects $972 $0 $0 $0 $972 0% 0% 0% 100%
General Fund Interdepartmental Charges $2,305 $0 $0 $0 $2,305 0% 0% 0% 100% Fixed Reimbursement UB&C $1,790 $0 $0 $0 $1,790 0% 0% 0% 100% Cost Allocation Plan Charges $1,858 $0 $0 $0 $1,858 0% 0% 0% 100% Fixed Reimbursement Public Utilities $3,031 $0 $0 $0 $3,031 0% 0% 0% 100% Fleet Services Charge/Lease $1,890 $756 $473 $473 $189 40.0% 25.0% 25.0% 10% Fleet Fuel Charges $499 $200 $125 $125 $50 40.0% 25.0% 25.0% 10% Total Operating & Maintenance $68,557 $20,157 $19,361 $15,210 $13,829 29.4% 28.2% 22.2% 20.2% Average Annual Capital Cash and Debt Service
CIP: Treatment Plant $32,023 $14,410 $8,806 $8,806 $0 45.0% 27.5% 27.5% 0% CIP: Collection System $27,727 $27,727 $0 $0 $0 100% 0.0% 0.0% 0% Average Annual Capital Cash and Debt Service $59,750 $42,138 $8,806 $8,806 $0 70.5% 14.7% 14.7% 0.0% Unit Cost Allocations
Total O&M and Capital/Debt Service $128,307 $62,295 $28,167 $24,016 $13,829 48.6% 22.0% 18.7% 10.8% Item FY27 FY28 FY29 FY30 FY31
Revenue Required From Rates (x$1000) $83,023 $88,253 $93,813 $99,724 $106,106 estimated revenue increases from previous FY > 11.0% 6.3% 6.3% 6.3% 6.4% see Table 4-3
Allocation % of Total
Flow 48.6% $40,309 $42,848 $45,548 $48,417 $51,516
BOD 22.0% $18,226 $19,374 $20,595 $21,892 $23,293
TSS 18.7% $15,540 $16,519 $17,559 $18,666 $19,860
Accounts/Dwelling Units 10.8% $8,948 $9,512 $10,111 $10,748 $11,436 Total 100.0% $83,023 $88,253 $93,813 $99,724 $106,106
Section 4 Cost of Service Analysis
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4.3 Billable Parameter Unit Costs
Unit costs for each billable parameter are calculated by dividing the annual revenue requirement for each parameter (listed in Table 4-4) by the annual amount of discharge for each parameter or the number of accounts/dwelling units (listed in Tables B-1 through B-4). The calculation of billable parameters unit costs for FY27 – FY31 is summarized in Table 4-5.

Table 4-5. Billable Parameters Unit Costs
The unit costs for each billable parameter listed in Table 4-5 are used to develop rates or monthly bills for every customer. Use of these unit costs to develop rates and monthly bills ensures that revenue requirements are equitably recovered from customers in proportion to the cost of serving each customer or customer class.

Billable Parameter FY27 FY28 FY29 FY30 FY31
Flow
Revenue, $ x1000 see Table 4-4 $40,309 $42,848 $45,548 $48,417 $51,516 Flow, HCF x1000 see Table B-1 27,832 27,926 28,020 28,115 28,209 Unit Costs, $/HCF (round to $0.001) $1.448 $1.534 $1.626 $1.722 $1.826 BOD
Revenue, $x1000 see Table 4-4 $18,226 $19,374 $20,595 $21,892 $23,293 BOD, pounds see Table B-2 61,679 61,838 61,998 62,157 62,316 Unit Costs, $/lb (round to $0.001) $0.295 $0.313 $0.332 $0.352 $0.374 TSS
Revenue, $x1000 see Table 4-4 $15,540 $16,519 $17,559 $18,666 $19,860 TSS, pounds see Table B-3 44,400 44,541 44,683 44,824 44,965 Unit Costs, $/lb (round to $0.001) $0.350 $0.371 $0.393 $0.416 $0.442 Accounts/Dwelling Units
Revenue, $x1000 see Table 4-4 $8,948 $9,512 $10,111 $10,748 $11,436 Accts/Dwelling Units see Table B-4 217,222 218,069 218,916 219,763 220,610 Unit Costs, $/mo (mround to $0.05) $3.45 $3.65 $3.85 $4.10 $4.30 Cost of Service Analysis Section 4
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4.4 Distribution of Flow, BOD and TSS Revenue Requirements to Customer Classes
Annual flow, BOD, and TSS revenue requirements for each customer class are developed by multiplying the unit costs for each billable parameter (listed in Table 4-5) by the annual amount of discharge for each customer class and each parameter (listed in Tables B-1 through B-3). The calculation of total annual revenue requirements for each customer class for FY27 – FY31 is summarized in Table 4-6.

Calculation of annual revenue requirements for each parameter and each customer class are included in Appendix E, Table E-1 (flow), Table E-2 (BOD), Table E-3 (TSS) and Table E-4 (flow + BOD + TSS).

Table 4-6. Annual Flow, BOD and TSS Revenue Requirements for Each Customer Class

4.5 Distribution of Account/Dwelling Unit Revenue Requirements to Customer Classes
Annual account/dwelling revenue requirements for each customer class are developed by multiplying the unit costs for accounts/dwelling units (listed in Table 4-5) by the number of accounts/dwelling units (listed in Table B-4). The calculation of annual revenue requirements for each customer class for FY27 – FY31 is shown in Appendix E, Table E-5 and summarized in Table 4-7.

Table 4-7. Annual Account/Dwelling Unit Revenue Requirements for Each Customer Class Item FY27 FY28 FY29 FY30 FY31
Flow/BOD/TSS values
Revenue Allocation, % of Total Revenue 89.2% 89.2% 89.2% 89.2% 89.3% Revenue Allocation, $ see Table E-4
Residential Revenues, $ x1000 $47,626 $50,683 $53,943 $57,368 $61,129 Commercial Revenues, $ x1000 $12,162 $12,929 $13,746 $14,603 $15,546 Schools (ADA rates) Revenues, $ x1000 $271 $287 $305 $323 $342 Industrial Revenues, $ x1000 $13,978 $14,820 $15,711 $16,645 $17,673 Total $74,036 $78,719 $83,705 $88,939 $94,690
Percent of Total
Residential 64.33% 64.38% 64.44% 64.50% 64.56%
Commercial 16.43% 16.42% 16.42% 16.42% 16.42%
Schools (ADA rates) 0.37% 0.36% 0.36% 0.36% 0.36%
Industrial 18.88% 18.83% 18.77% 18.72% 18.66%
Total 100% 100% 100% 100% 100%
Item FY27 FY28 FY29 FY30 FY31
Account values
Revenue Allocation, % of Total Revenue 10.8% 10.8% 10.8% 10.8% 10.7% Revenue Allocation, $ see Table E-5
Residential Revenues, $ x1000 $8,636 $9,173 $9,713 $10,384 $10,933 Commercial Revenues, $ x1000 $348 $369 $390 $417 $439
Schools (ADA rates) Revenues, $ x1000 $1 $1 $1 $1 $1
Industrial Revenues, $ x1000 $8 $9 $9 $10 $10
Total $8,993 $9,551 $10,114 $10,812 $11,383
Percent of Total
Residential 96.03% 96.04% 96.04% 96.04% 96.04%
Commercial 3.87% 3.86% 3.86% 3.86% 3.85%
Schools (ADA rates) 0.01% 0.01% 0.01% 0.01% 0.01%
Industrial 0.09% 0.09% 0.09% 0.09% 0.09%
Total 100% 100% 100% 100% 100%
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Section 5
Rates and Monthly Bills
Distribution of costs to billable parameters and customer classes shown in the preceding section is followed by the calculation of rates and monthly bills in this section.

5.1 Recommended Changes to Rate Structure
The current wastewater rate structure has been in place for 29 years. Rates were increased during four of those years – using the same rate structure – in FY07, FY08, FY09 and FY10. Current wastewater rates are listed in the Master Fee Schedule #590, pages 152 – 156, which is included in Appendix A.12 Recommended changes to the rates and rate structure for FY27 are described below.

Replace the “Senior Citizen” reduced monthly charge with a uniform Single Family charge and provide former Senior Citizen customers with access to the DPU Affordability Credit Program (ACP). The current rate structure provides Senior Citizen customers with a monthly charge that is 10 percent lower than for Single Family customers. It is recommended that the Senior Citizen customer category be eliminated and that Senior Citizens be given access to a DPU Affordability Credit Program applicable to wastewater. The Affordability Credit Program is funded with non-rate revenues.

Set the “Multi Family First Unit” monthly charge equal to the “Multi Family Each Additional Unit” monthly charge. The current rate structure recognizes two types of Multi Family customers - “Multi Family First Unit” and “Multi Family Each Additional Unit”. Multi Family First Unit customers pay a monthly charge equal to that for Single Family customers. Multi Family Each Additional Unit customers pay a monthly charge that is approximately 33 percent lower than for Single Family customers. All Multiple Family customers have the same flow, BOD and TSS wastewater discharge characteristics for each unit regardless of the number of units. Based on wastewater discharge characteristics described in Section 2, it is with the adoption of the new rates proposed that the Multi Family Each Additional Unit monthly charge be set equal to the Multi Family First Unit monthly charge.

Replace the “Minimum Charge” with an “Account/Dwelling Unit Charge”. Currently, there is a Minimum Charge applied to every non-residential account regardless of the flow or strength characteristics of the customer. The Minimum Charge is equal to the Single Family customers’ monthly charge. It is recommended with the adoption of the new rates being proposed that an Account/Dwelling Unit Charge be applied to every non-residential account. The Account/Dwelling Unit Charge would be in addition to any charges for Flow, BOD and TSS discharges that are based on the amount of metered water use. 12 The term “rate structure” refers to the selection of customer classes and corresponding Flow, BOD and TSS assignments and the type of rate applied to recover costs – volumetric (in units of “$/HCF”, for example) or fixed (in units of “$/month”, for example). In the Master Fee Schedule, each rate – whether volumetric or fixed – consists of two components that are applicable only to Pinedale County Water District. Rates that are flow-based are expressed both in units of “HCF” and “1,000 gallons.” Section 5 Rate and Monthly Bills
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Update the potable water meter outdoor water use assumption for Commercial “High”, “Medium”, and “Low”, and Industrial “Low” wastewater strength customer classes.

The current rate structure recognizes two categories of commercial and industrial customers based on their method of wastewater flow measurement - “Potable Water” with wastewater flow measurement based on potable water meter readings - and “Sewage Effluent” with wastewater flow measurement based on effluent meter readings.

Rates for the “Potable Water” category (wastewater flow based on metered potable water use) are approximately 10 percent lower than those for “Sewage Effluent” customers (wastewater measured with an effluent flow meter). The rates per HCF for all three wastewater strength customer classes – “High”, “Medium”, and “Low” – are all approximately 10 percent higher for “Sewage Effluent” rate categories than for “Potable Water” rate categories and represents an assumption that 90 percent of potable water used was discharged into the sanitary sewer as wastewater.

The rate difference represents a presumption regarding how much metered water use is not discharged to the sanitary sewer (mainly outdoor irrigation) by “Potable Water” customers. It is recommended that the “Potable Water” versus “Sewage Effluent” rate distinction be updated.

As presented in Section 2, metered water use data for FY23, FY24 and FY25 was evaluated to determine annual wastewater volume. Winter water use data – in this analysis, data for the months of February and March – represents indoor water use which is in turn a proxy for wastewater flow. Winter water use (which represents wastewater flow) for all customers in each strength class (High, Medium and Low) will be based on each customers’ metered water use times a percentage factor that reduces metered water use to account for water use that is not discharged to the sanitary sewer. Results of the evaluation are summarized in the table below.

Based on analysis of Commercial accounts’ data, the FY25 values for percent Annualized Winter/Total Metered Water Use were selected for development of wastewater flow for High, Medium and Low customer classes. Respective percentages for each strength class are: High (87 percent), Medium (86 percent, and Low (70 percent). The basis for selection of FY25 data is that data for each year shows virtually no change and the most recent year would be representative of wastewater volumes.

Rate and Monthly Bills Section 5
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5.2 Customer Class Rates for Flow-BOD-TSS
Rates are developed for each customer class that recover the revenue requirements for the flow, BOD and TSS billable parameters. The rates for each customer class vary depending on the assignments of BOD and TSS concentrations to each customer class (see Section 2). The rates are developed by dividing the sum of the revenue requirements for the flow, BOD and TSS billable parameters (listed in Table 4-5) by the flow for each customer class (listed in Table B-1). The rates are in units of $/HCF and are summarized in Table 5-1. The rate calculations are shown in detail for each customer class in Tables 5- 2, 5-3, 5-4 and 5-5.

For the residential customer class, the rates for Flow-BOD-TSS are incorporated in the fixed monthly charge along with the Accounts/Dwelling Units charge.

Table 5-1. Customer Class Flow-BOD-TSS Rates and Accounts/Dwelling Unit Monthly Charges

5.3 Customer Class Rates for Accounts/Dwelling Units
Rates are developed for each customer class that recover the revenue requirements for accounts/dwelling units. The rates are the same as the unit cost for accounts/dwelling units shown in Table 4-5. Account/Dwelling Unit charges are based on costs of serving every account regardless of the flow or strength (BOD and TSS levels) of wastewater discharge. The rates are expressed in $/month and are shown along with rates for Flow-BOD-TSS in Table 5-1.

FY27 FY28 FY29 FY30 FY31
Rates for Flow-BOD-TSS ($/HCF) calculation: revenue from Table E-4 divided by flow from Table B-1 Residential
Single Family see Table 5-2 $2.433 $2.578 $2.733 $2.895 $3.072 Multiple Family Dwelling Units see Table 5-3 $2.433 $2.578 $2.733 $2.895 $3.072 Commercial/Industrial
Potable Water
High see Table 5-4 $4.831 $5.122 $5.429 $5.752 $6.107
Medium see Table 5-4 $2.862 $3.034 $3.216 $3.406 $3.615 Low see Table 5-4 $2.058 $2.180 $2.311 $2.448 $2.597
Schools (ADA Rates)
K-garten/Elem see Table 5-5 $2.862 $3.034 $3.216 $3.406 $3.615 Middle see Table 5-5 $2.862 $3.034 $3.216 $3.406 $3.615 Senior see Table 5-5 $2.862 $3.034 $3.216 $3.406 $3.615 Parochial see Table 5-5 $2.862 $3.034 $3.216 $3.406 $3.615 College see Table 5-5 $2.862 $3.034 $3.216 $3.406 $3.615 Monthly Charge ($/Month) calculation: shown in Table 4-5 Accounts or Dwelling Units see Table 4-5 $3.450 $3.650 $3.850 $4.100 $4.300 Section 5 Rate and Monthly Bills
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5.4 Single Family Monthly Charges
For the Single Family customer class, which will now also include the former Senior Citizen customer class, the monthly charge has two components - the customer class charge based on rates for flow, BOD and TSS billable parameters (listed in Table 5-1) and the account/dwelling unit rate (listed in Table 5-1).

The current monthly charge for Single Family customers is $25.75. The current monthly charge for Senior Citizen customers is $23.16. Calculation of recommended monthly charges for Single Family customers for FY27-FY31 is shown in Table 5-2.

It is recommended to replace the current “Senior Citizen” customer category with the Single Family rate and access to the DPU Affordability Credit Program.

Table 5-2. Single Family Monthly Charges
Item FY27 FY28 FY29 FY30 FY31
Flow/BOD/TSS Component, $/month
Flow/BOD/TSS $ Allocation x 1,000 see Table E-4 $32,731 $34,858 $37,127 $39,513 $42,134 Flow, mgd see Table B-1 27.57 27.71 27.84 27.97 28.11
Flow, HCF x 1000 =mgd*1000*365/748.05 13,454 13,519 13,584 13,650 13,715 Flow/BOD/TSS, $/HCF $ divided by HCF x 1000 $2.433 $2.578 $2.733 $2.895 $3.072 Accounts see Table B-4 127,652 128,272 128,892 129,512 130,132 $ Allocation divided by Number of
Accounts divided by 12
$21.367 $22.646 $24.004 $25.424 $26.982
see Table 4-5 $3.45 $3.65 $3.85 $4.10 $4.30
Flow/BOD/TSS Component plus
Account Component $24.80 $26.30 $27.85 $29.50 $31.30
Flow/BOD/TSS Component, $/month per
account
Account Component, $/month per account
(rounded to nearest $0.05)
Total Monthly Charge
(rounded to $0.05)
Rate and Monthly Bills Section 5
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5.5 Multiple Family Monthly Charges
For the Multiple Family customer class, the monthly charge has two components - the customer class rate for flow, BOD and TSS billable parameters (listed in Table 5-1) and the accounts/dwelling units rate (listed in Table 5-1).

Development of the monthly charge is shown in the table below. The current monthly charge for Multiple Family - 1st Unit customers is $25.75. The current monthly charge for Multiple Family - Each Additional Unit customers is $17.29.

It is recommended to replace both current Multiple Family charges – 1st Unit and Each Additional Units.

Currently, Multiple Family - 1st Unit customers pay the same monthly charge as Single Family customers.

Multiple Family - Each Additional Unit pay a monthly charge that is approximately 33 percent less than that for a Multiple Family - 1st Unit customer.

All Multiple Family customers have the same flow, BOD and TSS wastewater discharge characteristics for each unit regardless of the number of units. As shown in Table 2-1 and discussed in Section 2, all Multiple Family customers (whether 1st Unit or Each Additional Unit) will be assigned the same flow, BOD and TSS wastewater discharge characteristics and, therefore, will have the same monthly charge. The recommended FY27 monthly charge for Multiple Family customers is $18.60.

Calculation of recommended monthly charges for Multiple Family customers for FY27-FY31 is shown in Table 5-3.

Table 5-3. Multiple Family Monthly Charges
Item FY27 FY28 FY29 FY30 FY31
Flow/BOD/TSS Component, $/month
Flow/BOD/TSS $ Allocation x 1,000 see Table E-4 $14,895 $15,825 $16,816 $17,854 $18,994 Flow, mgd see Table B-1 12.55 12.58 12.61 12.64 12.67
Flow, HCF x 1,000 =mgd*1000*365/748.05 6,122 6,138 6,153 6,168 6,183 Flow/BOD/TSS, $/HCF $ divided by HCF x 1000 $2.433 $2.578 $2.733 $2.895 $3.072 Accounts see Table B-4 80,952 81,152 81,352 81,552 81,752 calculated: Total Revenue divided
by Total No. of Accounts
$15.333 $16.251 $17.225 $18.244 $19.362
see Table 4-5 $3.45 $3.65 $3.85 $4.10 $4.30
Flow/BOD/TSS Component plus
Account Component $18.80 $19.90 $21.10 $22.35 $23.65
Flow/BOD/TSS Component, $/month per
account
Account Component, $/month per account
(rounded to nearest $0.05)
Total Monthly Charge
(rounded to $0.05)
Section 5 Rate and Monthly Bills
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5.6 Commercial Rates and Monthly Charges
Rates are developed for each Commercial customer class that recover the revenue requirements for the flow, BOD and TSS billable parameters. The rates are developed by dividing the sum of the revenue requirements for the flow, BOD and TSS billable parameters (listed in Table D-4) by the flow for each customer class (listed in Table B-1). The rates for each customer class vary depending on the assignments of BOD and TSS concentrations to each customer class (see Section 2). An account charge (listed in Table 5-1) applies to each account.

Calculation of recommended charges for Commercial customers for FY27-FY31 are shown in Table 5-4.

Rates for Potable Water categories include an adjustment for metered water use that may be used for outdoor irrigation and is not discharged to the sewer. The flow adjustments vary for each customer class – high strength (87 percent); medium strength (86 percent); and low strength (70 percent). Full meter water usage is used to determine rates for Sewer Effluent categories because the rate will be applied to the full effluent meter usage.

Table 5-4. Commercial Rates and Monthly Charges
Item FY27 FY28 FY29 FY30 FY31
Rates for Flow-BOD-TSS
Potable Water Note: Potable Water rates include an adjustment so that rates are applicable to metered water use High BOD or TSS
Flow/BOD/TSS $ Alloc x 1000 see Table E-4 $2,847 $3,029 $3,222 $3,426 $3,650 Flow
Wastewater Flow, mgd see Table B-1 1.208 1.212 1.216 1.221 1.225 adjust up to 100% water meter read see Table B-1, footnote 1 87.0% 87.0% 87.0% 87.0% 87.0% Water Meter Flow, mgd Wastewater to Water Meter 1.388 1.393 1.398 1.403 1.408 Water Meter Flow, HCF x 1000 =mgd*1000*365/748.05 677 680 682 685 687 Flow/BOD/TSS Rate, $/HCF (rounded to $0.01) $4.20 $4.46 $4.72 $5.00 $5.31 Medium BOD or TSS
Flow/BOD/TSS $ Alloc x 1,000 see Table E-4 $3,338 $3,550 $3,775 $4,012 $4,273 Flow
Wastewater Flow, mgd see Table B-1 2.390 2.398 2.406 2.414 2.422 adjust up to 100% water meter read see Table B-1, footnote 1 86.0% 86.0% 86.0% 86.0% 86.0% Water Meter Flow, mgd Wastewater to Water Meter 2.779 2.788 2.798 2.807 2.816 Water Meter Flow, HCF x 1000 =mgd*1000*365/748.05 1,356 1,361 1,365 1,370 1,374 Flow/BOD/TSS Rate, $/HCF (rounded to $0.01) $2.46 $2.61 $2.77 $2.93 $3.11 Low BOD or TSS
Flow/BOD/TSS $ Alloc x 1,000 see Table E-4 $4,860 $5,167 $5,494 $5,838 $6,214 Flow
Wastewater Flow, mgd see Table B-1 4.841 4.857 4.872 4.888 4.904 adjust up to 100% water meter read see Table B-1, footnote 1 70.0% 70.0% 70.0% 70.0% 70.0% Water Meter Flow, mgd Wastewater to Water Meter 6.916 6.938 6.961 6.983 7.005 Water Meter Flow, HCF x 1000 =mgd*1000*365/748.05 3,375 3,385 3,396 3,407 3,418 Flow/BOD/TSS Rate, $/HCF (rounded to $0.01) $1.44 $1.53 $1.62 $1.71 $1.82 Sewage Effluent
High BOD or TSS
Flow/BOD/TSS $ Alloc x 1,000 see Table E-4 $100 $106 $112 $119 $126 Flow, mgd see Table B-1 0.042 0.042 0.042 0.042 0.042
Flow, HCF =mgd*1000*365/748.05 21 21 21 21 21
Flow/BOD/TSS Rate, $/HCF (rounded to $0.01) $4.83 $5.12 $5.43 $5.75 $6.11 Medium BOD or TSS
Flow/BOD/TSS $ Alloc x 1,000 see Table E-4 $732 $776 $823 $872 $925 Flow, mgd see Table B-1 0.524 0.524 0.524 0.524 0.524
Flow, HCF =mgd*1000*365/748.05 256 256 256 256 256
Flow/BOD/TSS Rate, $/HCF (rounded to $0.01) $2.86 $3.03 $3.22 $3.41 $3.62 Low BOD or TSS
Flow/BOD/TSS $ Alloc x 1,000 see Table E-4 $284 $301 $319 $338 $358 Flow, mgd see Table B-1 0.283 0.283 0.283 0.283 0.283
Flow, HCF =mgd*1000*365/748.05 138 138 138 138 138
Flow/BOD/TSS Rate, $/HCF (rounded to $0.01) $2.06 $2.18 $2.31 $2.45 $2.60 Accounts/Dwelling Units, $ per mo see Table 4-5 $3.45 $3.65 $3.85 $4.10 $4.30 Rate and Monthly Bills Section 5
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5.7 School (ADA) Rates and Monthly Charges
For the Schools (ADA) - Average Daily Attendance - customer class, the monthly charge has two components - the customer class rate for flow, BOD and TSS billable parameters (listed in Table 5-1) and the account/dwelling unit rate (listed in Table 5-1). The customer class rate is in units of $/ADA.

Development of the monthly charge is shown in Table 5-5. The current monthly charge for Schools (ADA) is different for each of the five categories of schools. The five categories of schools are: KindergartenElementary, Middle, Senior, College and Parochial. As shown in Table 2-1 and discussed in Section 2, each of the five categories of schools is assigned one of two Flow, BOD and TSS wastewater discharge characteristics and, therefore, there will be two different monthly charges (instead of five for the current rates).

Table 5-5. School (ADA) Charges
Item FY27 FY28 FY29 FY30 FY31
K-garten-Elementary
Flow/BOD/TSS Component, $/month
Flow/BOD/TSS $ Allocation x 1,000 see Table E-4 $86.6 $91.8 $97.3 $103.0 $109.4 Flow, mgd see Table B-1 0.062 0.062 0.062 0.062 0.062
Flow, HCF x 1,000 =mgd*1000*365/748.05 30.3 30.3 30.3 30.3 30.3 Flow/BOD/TSS, $/HCF $ divided by HCF x 1000 $2.862 $3.034 $3.216 $3.406 $3.615 Account Component
see Table 4-5 $3.45 $3.65 $3.85 $4.10 $4.30
No. of Accounts see Table B-4 16 16 16 16 16
Revenue Required x$1000 calculated $0.7 $0.7 $0.7 $0.8 $0.8 Combined Components
Revenue Required x$1000 totals from above > $87.3 $92.5 $98.0 $103.8 $110.2 ADA/Year from list below > 8,857 8,857 8,857 8,857 8,857 Annual Charge, $/ADA (rounded to $0.05) calculated $9.85 $10.45 $11.05 $11.70 $12.45 Parochial/Middle/Senior/College
Flow/BOD/TSS Component
Flow/BOD/TSS $ Allocation x 1,000 see Table E-4 $184.5 $195.5 $207.3 $219.5 $233.0 Flow, HCF see Table B-1 0.132 0.132 0.132 0.132 0.132
Flow, HCF x 1,000 =mgd*1000*365/748.05 64.5 64.5 64.5 64.5 64.5 Flow/BOD/TSS, $/HCF $ divided by HCF x 1000 $2.862 $3.034 $3.216 $3.406 $3.615 Account Component
see Table 4-5 $3.45 $3.65 $3.85 $4.10 $4.30
No. of Accounts see Table B-4 10 10 10 10 10
Revenue Required x$1000 calculated $0.41 $0.44 $0.46 $0.49 $0.52 Combined Components
Revenue Required x$1000 totals from above > $184.89 $195.97 $207.72 $220.01 $233.52 ADA/Year from list below > 9,435 9,435 9,435 9,435 9,435 Annual Charge, $/ADA (rounded to $0.05) calculated $19.60 $20.75 $22.00 $23.30 $24.75 Account Component, $/month per account
Account Component, $/month per account
Section 5 Rate and Monthly Bills
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5.8 Industrial Rates and Monthly Charges
Industrial High Strength “sewage effluent” and “potable water” customers are charged for Flow, BOD and TSS at unit costs for each of those parameters. The unit costs for each billable parameter listed in Table 4-5 are used to calculate monthly bills for each Industrial High Strength customer. There are currently 36 Industrial High Strength “sewage effluent” customers and one “potable water” customer.

5.9 Pinedale County Water District Rates and Charges
Wastewater rates and charges for Pinedale County Water District (PCWD) are derived from rates developed for the City of Fresno. The January 1, 2007, Agreement between PCWD and the City of Fresno stipulates that PCWD adopt the same sewer service rates as Fresno and shall bill and collect sewer charges from each premise served by PCWD, and remit payment to the City in accordance with the methodology outlined in the Agreement for the transport to and treatment of PCWD sewage at the RWRF.

The January 1, 2007, Agreement stipulates how the City’s rates and charges are applied to the District for the transport and treatment of District sewage, which is split into an operations and maintenance component (O&M) and capital component. The capital component refers to a component of the user charge used to recover capital improvement costs associated with the restoration of the POTW. The O&M component refers to a component of the user charge used to recover costs associated with the maintenance of the POTW. Per the agreement PCWD District shall pay to the City 100% of the capital component of the sewer service charge collected by District from its customers. District shall pay City 70% of the O&M component and retain 30% of the O&M component of the sewer service charge collected by District from its customers. For any rate increases the City implements, the District shall pay the City of Fresno 70% of the O&M component of the sewer service charge in effect of the time of the agreement plus 87% of any increase in the O&M component.

Steps 1-3 in Table 5-6 show calculation of the FY27 – FY31 Capital Component percentage that is used to calculate the Capital Component and O&M Component of each Sewer Service Charge for PCWD listed in the MFS. Steps 4-8 show the development of rates for Single Family Residential accounts. Rates for other customer classes are derived in a similar manner.

Table 5-6. Calculation of the Projected Capital Component Percentage for PCWD Calculation of Capital Component and Current Projected FY27 - FY31 O&M Component for FY27 – FY31 FY26 FY27 FY28 FY29 FY30 FY31 Total/Avg $133,719,802
$79,334,534 $88,292,387 $93,848,573 $99,706,533 $106,098,510 $467,280,537

28.62%
$25.75 $24.80 $26.30 $27.85 $29.50 $31.30

34.17% 28.62% 28.62% 28.62% 28.62% 28.62%
$8.80 $7.10 $7.53 $7.97 $8.44 $8.96
$16.95 $17.70 $18.77 $19.88 $21.06 $22.34

65.83% 71.38% 71.38% 71.38% 71.38% 71.38%
STEP 8. Calculate Annual O&M Component % for FY27 -
FY31 by dividing STEP 7 value by STEP 4 value
STEP 7. Calculate Monthly O&M Component for FY27 - FY31 by subtracting STEP 6 value from STEP 4 value
STEP 5. Cite Annual Capital Component % for FY27 - FY31 STEP 6. Calculate Monthly Capital Component for FY27 - FY31 by multiplying STEP 4 value by STEP 5 value
STEP 1. Total Adjusted Capital Component Expenditures
Funded by Rate Revenues for FY27 - FY31
STEP 4. Cite Recommended Single Family Residential
Sewer Service Charge for FY27 - FY31
STEP 2. Cite Total Projected Revenue from Sewer Service Charges for FY27 - FY31
STEP 3. Calculate FY27 - FY31 Capital Component
as a % of Projected Revenue from Sewer Service Charges
by dividing STEP 1 value by STEP 2 value
Rate and Monthly Bills Section 5
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5.10 Recycled Water Rates and Charges
Recycled water customers are charged a uniform volume charge and one-time charges for installation of a meter and service lateral connection to the recycled water distribution system. A separate cost-ofservice analysis has been prepared to calculate appropriate rates for recovery of costs to produce and distribute recycled water and to recover administrative expenses associated with the recycled water program.

Recycled water revenues are used for operating and maintenance costs of the recycled water distribution system, which are incurred by the Water Division and a portion of the treatment costs, which are incurred by the Wastewater Division. The recycled water revenues are deposited in the Wastewater Division recycled water fund and revenue is transferred to the Water Division fund to reimburse for operating and maintenance costs of the recycled water distribution system. When revenues are sufficient, funds are also reimbursed to the Wastewater operating fund for treatment expenses incurred.

The Recycled Water Fee is not a property-related fee under Article XIII-D, Section 6 of the California Constitution because it is not a fee required for use of property and the costs to provide recycled water are not being passed on to ratepayers. Rather, the Recycled Water Fee is a fee governed by Article XIII-C, Section 1 of the California Constitution.

5.11 Cost-of-Service Allocation Impact on Rates and Charges The rate-setting process used in this study has three categories of technical analysis – the development of revenue required from rates, the allocation of costs among billable parameters (cost-of-service analysis) and the design of a rate structure for billing purposes.13 The cost-of-service analysis results in a realignment of how revenue required from rates and charges is recovered from customers or customer classes. Even if the revenue required from rates and charges was not increased or decreased and remained “revenue neutral”, the cost-of-service analysis realignment would produce “winners and losers” in the sense that all rates and charges would change by a different percentage (either increasing or decreasing) even though revenue from all customers and customer classes would remain “neutral.”
Except for high strength industrial customers, all customers are part of a class of customers that share similar wastewater flow and/or wastewater strength discharge characteristics. For example, residential customers have two classes – single family dwellings and multiple family dwellings. Both residential classes are assigned the same wastewater strength but the single family customer class is assigned a higher wastewater flow value than the multiple family customer class.

Bills for high strength industrial customers are based on the same unit rates as for all other customers but the unit rates are applied to their individual, measured wastewater flow and wastewater strength discharge characteristics.
13 The cost-of-service analysis is a requirement of Proposition 218. Proposition 218 is a provision of the California Constitution, officially titled the “Right to Vote on Taxes Act,” and was approved by California voters on November 5, 1996. It amended the California Constitution by adding articles XIII C and XIII D, which established additional substantive and procedural requirements and limitations on new and increased taxes, assessments and property-related fees and charges.

Section 5 Rate and Monthly Bills
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5.12 City of Clovis Cost Share
In accordance with the March 3, 1977, Fresno-Clovis Regional Sewerage System Joint Powers Agreement (JPA) and subsequent Supplemental Agreements, Amendments and Exhibits, the City of Clovis is charged a pro rata share of operation and maintenance (O&M) costs of the RWRF and capital improvement expenses.

The O&M pro rata share is based on the annual RWRF adopted O&M budget and is calculated by applying the City of Clovis’s flow percentage to O&M expenses to determine their contribution. The following year, actual costs are reconciled against the previous year’s adopted budget to determine if any adjustments are required.

City of Clovis wastewater flows entering the City of Fresno sewer system are measured by flow meters at four major sewer trunklines located at Peach, Fowler, Herndon, and Sierra Avenues. City staff complete monthly flow meter readings and BOD and TSS sampling. On an annual basis, the annual average of Clovis’ flow as a percentage of the total RWRF annual flow is used to calculate City of Clovis contribution of annual O&M expenses.

The capital improvement pro rata share is negotiated annually and is based on the level of participation that the City of Clovis will have for each capital project. The revenue collected from the City of Clovis covers the full cost of the City providing sewer service to the City of Clovis.

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Section 6
Impact of Rate Changes on
Customer Bills
The impact on customers is summarized in terms of annual changes in wastewater rates and charges or annual changes in monthly bills.

6.1 Current and Recommended Wastewater Rates
Recommended rates and charges for FY27 – FY31 are shown in Table 6-1. The effective date for FY27 is January 1, 2027. For FY28 – FY31, the effective dates are July 1 – the beginning of each fiscal year.

Table 6-1. Recommended Wastewater Rates FY27 – FY31
* The Industrial “High Sewage Effluent” strength category includes accounts with either: 1) sewage effluent volume of 25,000 gallons in a single day; or 2) BOD concentrations greater than 265 mg/L; or 3) TSS concentrations greater than 300 mg/L. ** Pounds of BOD or TSS can be calculated using the formulas: Pounds BOD = (W ÷ 1,000,000) x 8.345 x BOD concentration in mg/l or Pounds TSS = (W ÷ 1,000,000) x 8.345 x TSS concentration in mg/l. W=sewer or water flow in gallons/day. BOD concentration can be based on the actual or estimated value.

6.2 Impact on Residential Monthly Bills
The impact on residential bills varies depending on the customer class. The impact on Single Family, Senior Citizen, Multiple Family 1st Units and Multiple Family Each Additional Unit customer classes are shown in the table below. In FY27, the Senior Citizen class is merged into the Single Family class and the Multiple Family Additional Units class is merged with the Multiple Family 1st Units class into a newly named Multiple Family Dwelling Unit class.

If the City updates the Affordability Credit Program (ACP) to include wastewater rates, Senior Citizens that qualify for the updated program could receive credits to their water, wastewater and solid waste bills that would reduce their City utility charges.

Table 6-2. Residential Monthly Bills Current vs Recommended FY26 – FY31

6.3 Impact on Nonresidential
Nonresidential customer classes are the Commercial, Industrial and Schools (ADA) customer classes.

After FY27 recommended cost-of-service (COS) rates are implemented – and if their wastewater discharge characteristics (flow, BOD and TSS) do not vary – the average annual percentage rate increase for all Commercial customers will be approximately equal to the percentage rate increase for every other customer class.
effective date > 9/1/2010 1/1/2027 7/1/2027 7/1/2028 7/1/2029 7/1/2030 FY26 Number of Current Recommended
Customer Class of Accts/Units FY26 FY27 FY28 FY29 FY30 FY31 Residential, $ per month
Single Family 120,036 $25.75 $24.80 $26.30 $27.85 $29.50 $31.30 Senior Citizen 6,996 $23.16 $24.80 $26.30 $27.85 $29.50 $31.30 Multiple Family Dwelling Units 7,086 $25.75 $18.80 $19.90 $21.10 $22.35 $23.65 Multiple Family Add'l Units 73,466 $17.29 $18.80 $19.90 $21.10 $22.35 $23.65 Pavletic consulting llc 7-1
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Section 7
Limitations
This document was prepared solely for City of Fresno in accordance with professional standards at the time the services were performed and in accordance with the contract, and contract amendments, between City of Fresno and Pavletic Consulting LLC (and its predecessor entity, Municipal Financial Services) dated February 1, 2022. This document is governed by the specific scope of work authorized by City of Fresno; it is not intended to be relied upon by any other party.

Pavletic Consulting LLC relied budgetary projections, cost estimates, and account balances provided by City of Fresno and, unless otherwise expressly indicated, made no independent investigation as to the validity, completeness, or accuracy of such information. Pavletic Consulting LLC also relied on cost allocation data provided by the City as needed to complete the cost-of-service analysis. The cost allocation data was reviewed by Pavletic Consulting LLC and were determined to be reasonable.

Actual future data may differ from projected data. Some of the assumptions used in this report may not be realized, and unanticipated events and circumstances may occur. Therefore, there may be differences between the data or results projected in this report and future, actual revenues and expenditures and those differences may be material. Pavletic Consulting LLC is not responsible for differences between projected data and actual data caused by unforeseen events or for updating this report to account for events occurring after the date of this report.

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Wastewater Utility Financial Plan and Rates Study
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Appendix A: Master Fee Schedule #590
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CITY OF FRESNO

MASTER FEE SCHEDULE
WASTEWATER RATES**
Amend # Fee Description & Unit/Time * Current
Sewer Service Charges, Industrial Users (as defined in Section 6-302 of the FMC) Total fee amount is based on three components:

Flow (in hundred cubic feet (HCF) or gallons), pounds of BOD, and pounds of TSS.

Potable water, metered
Per HCF1 0.507
Capital 0.173
O&M 0.334
=+ BOD / pound 0.261
Capital 0.089
O&M 0.172
=+ TSS / pound 0.296
Capital 0.101
O&M 0.195
or
Per 1,000 gallons2 0.678
Capital 0.231
O&M 0.447
=+BOD / pound 0.261
Capital 0.089
O&M 0.172
=+ TSS / pound 0.296
Capital 0.101
O&M 0.195
1 There are 748 gallons in a hundred cubic feet.
2 Rates per 1,000 gallons are approximate as they have been rounded to the 3rd decimal place. * Rates are effective 9/1/10
High Industrial: Sewage effluent volume of 25,000 gallons in a single day, or Biochemical Oxygen Demand (BOD) greater than 265 mg/liter (mg/l), or Total Suspended Solids (TSS) greater than 300 (mg/l).
** Rates shall be adjusted annually by staff during the budget process to reflect the rates in effect as per Reso. No. 2007-79.

PUBLIC UTILITIES DEPARTMENT
Each Wastewater rate below consists of two components, Capital and Operation and Maintenance (O&M).

This breakdown is listed below each rate for your information.

All fees effective 07/01/2026 unless otherwise noted
MFS Amendment #590 (January 2026) 7/1/2026 12:07 PM Page 152

CITY OF FRESNO

MASTER FEE SCHEDULE
WASTEWATER RATES**
Amend # Fee Description & Unit/Time * Current
High Industrial (continued)
Sewage effluent, metered
Per HCF1 0.559
Capital 0.191
O&M 0.368
=+ BOD / pound 0.261
Capital 0.089
O&M 0.172
=+ TSS / pound 0.296
Capital 0.101
O&M 0.195
or
Per 1,000 gallons2 0.749
Capital 0.256
O&M 0.493
=+ BOD / pound 0.261
Capital 0.089
O&M 0.172
=+ TSS / pound 0.296
Capital 0.101
O&M 0.195
Pounds of BOD or TSS can be calculated using the following formulas:

Pounds BOD = (W ÷ 1,000,000) * 8.345 * BOD concentration in mg/l Pounds TSS = (W ÷ 1,000,000) * 8.345 * TSS concentration in mg/l Note: BOD concentration can be based on the actual or estimated value W=sewer or water flow in gallons/day
Low Industrial:

Potable water, metered
HCF1 1.077
Capital 0.368
O&M 0.709
1,000 Gallons2 1.44
Capital 0.492
O&M 0.948
Sewage effluent, metered
HCF1 1.185
Capital 0.405
O&M 0.780
1,000 Gallons2 1.583
Capital 0.541
O&M 1.042
1 There are 748 gallons in a hundred cubic feet.
2 Rates per 1,000 gallons are approximate as they have been rounded to the 3rd decimal place. * Rates are effective 9/1/10
** Rates shall be adjusted annually by staff during the budget process to reflect the rates in effect as per Reso. No. 2007-79.

PUBLIC UTILITIES DEPARTMENT
All fees effective 07/01/2026 unless otherwise noted
MFS Amendment #590 (January 2026) 7/1/2026 12:07 PM Page 153

CITY OF FRESNO

MASTER FEE SCHEDULE
WASTEWATER RATES**
Amend # Fee Description & Unit/Time * Current
Minimum Charge
Month 25.75
Capital 8.80
O&M 16.95
High: BOD or TSS greater than or equal to 501 mg.

Portable water, metered
HCF1 3.514
Capital 1.201
O&M 2.313
1,000 Gallons2 4.698
Capital 1.605
O&M 3.093
or
Sewage effluent, metered
HCF1 3.864
Capital 1.320
O&M 2.544
1,000 Gallons2 5.167
Capital 1.766
O&M 3.401
Minimum Charge
Month 25.75
Capital 8.80
O&M 16.95
Medium: BOD or TSS without a range of 201-500 mg/l
Potable water, metered
HCF1 1.792
Capital 0.612
O&M 1.180
1,000 Gallons2 2.398
Capital 0.819
O&M 1.579
1 There are 748 gallons in a hundred cubic feet.
2 Rates per 1,000 gallons are approximate as they have been rounded to the 3rd decimal place. * Rates are effective 9/1/10
Sewer Service Charges, Commercial Users - classification determined by concentration (mg/l) of Biochemical Oxygen Demand (BOD) or Total Suspended Solids (TSS) present in flow.
** Rates shall be adjusted annually by staff during the budget process to reflect the rates in effect as per Reso. No. 2007-79.

PUBLIC UTILITIES DEPARTMENT
All fees effective 07/01/2026 unless otherwise noted
MFS Amendment #590 (January 2026) 7/1/2026 12:07 PM Page 154

CITY OF FRESNO

MASTER FEE SCHEDULE
WASTEWATER RATES**
Amend # Fee Description & Unit/Time * Current
Sewage effluent, metered
HCF1 1.973
Capital 0.674
O&M 1.299
1,000 Gallons2 2.637
Capital 0.901
O&M 1.736
Minimum charge
Month 25.75
Capital 8.80
O&M 16.95
Low: BOD or TSS within the range of 0-200 mg/l
Potable water, metered
HCF1 1.077
Capital 0.368
O&M 0.709
1,000 Gallons2 1.440
Capital 0.492
O&M 0.948
or
Sewage effluent, metered
HCF1 1.184
Capital 0.405
O&M 0.779
1,000 Gallons2 1.583
Capital 0.541
O&M 1.042
Minimum Charge
Month 25.75
Capital 8.80
O&M 16.95
Sewer Service Charges, Residential Users
Single Family:

Unit per month 25.75
Capital 8.80
O&M 16.95
1 There are 748 gallons in a hundred cubic feet.
2 Rates per 1,000 gallons are approximate as they have been rounded to the 3rd decimal place. * Rates effective 9/1/10
** Rates shall be adjusted annually by staff during the budget process to reflect the rates in effect as per Reso. No. 2007-79.

PUBLIC UTILITIES DEPARTMENT
All fees effective 07/01/2026 unless otherwise noted
MFS Amendment #590 (January 2026) 7/1/2026 12:07 PM Page 155

CITY OF FRESNO

MASTER FEE SCHEDULE
WASTEWATER RATES**
Amend # Fee Description & Unit/Time * Current
Senior Citizen (62 years or older) meeting all the conditions listed 23.16 below / per month:

1. Single-family residents only;

2. Service must be in name of senior citizen;

3. Occupants of residence must be senior citizen or
dependents of senior citizen (not to exceed

4. Benefitting senior citizen must notify the City when they no longer qualify.

Multi-family:

First unit / per month 25.75
Capital 8.80
O&M 16.95
Each Additional unit / per month 17.29
Capital 5.91
O&M 11.38
Sewer Service Charges, Schools (on the basis of average daily attendance):

Kindergarten/elementary
Student/Year 15.957
Capital 5.453
O&M 10.504
Middle
Student/Year 24.762
Capital 8.462
O&M 16.300
Senior high
Student/Year 29.866
Capital 10.206
O&M 19.660
Parochial
Student/Year 8.632
Capital 2.950
O&M 5.682
College
Student/Year 10.646
Capital 3.638
O&M 7.008
* Rates are effective 9/1/10
** Rates shall be adjusted annually by staff during the budget process to reflect the rates in effect as per Res. No. 2007-79.

PUBLIC UTILITIES DEPARTMENT
All fees effective 07/01/2026 unless otherwise noted
MFS Amendment #590 (January 2026) 7/1/2026 12:07 PM Page 156 This Page Intentionally Blank.

Wastewater Utility Financial Plan and Rates Study
Pavletic consulting llc B
Use of contents on this sheet is subject to the limitations specified at the end of this document.

Appendix B: Customer Discharge Characteristics
This Page Intentionally Blank.

Table B-1
Wastewater Discharge Volume, Million Gallons per Day
Actual Actual Projected [1,2,3]
Customer Category FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 Residential see footnote 1
Single Family SWR1/SWR3 25.274 25.794 25.928 26.062 26.196 26.330 26.464 26.597 Senior Citizen SWR1 1.467 1.511 1.511 1.511 1.511 1.511 1.511 1.511 MultI-Fam 1st SWR1 1.103 1.098 1.098 1.098 1.098 1.098 1.098 1.098 MultI-Fam Add'l SWR2 11.179 11.387 11.418 11.449 11.480 11.511 11.542 11.573 Total Residential 39.023 39.791 39.956 40.120 40.285 40.450 40.615 40.780 Commercial
Potable Water see Table B-7
see footnote
2 High PSCH 1.151 1.236 1.241 1.208 1.212 1.216 1.221 1.225 Medium PSCM 2.326 2.473 2.481 2.390 2.398 2.406 2.414 2.422 Low PSCL 5.641 6.012 6.032 4.841 4.857 4.872 4.888 4.904 Total 9.119 9.722 9.754 8.439 8.467 8.495 8.523 8.551
Sewage Effluent see Table B-7
see footnote
2 High EFCH 0.038 0.042 0.042 0.042 0.042 0.042 0.042 0.042 Medium EFCM 0.523 0.524 0.524 0.524 0.524 0.524 0.524 0.524 Low EFCL 0.259 0.283 0.283 0.283 0.283 0.283 0.283 0.283 Total 0.821 0.849 0.849 0.849 0.849 0.849 0.849 0.849
Total Commercial 9.940 10.571 10.603 9.288 9.316 9.344 9.372 9.400 Schools (ADA)
SWRCB Revenue
Program Guidelines
and footnote 3
K-garten/Elem ADAE 0.062 0.062 0.062 0.062 0.062 0.062 0.062 0.062 Middle ADAM 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 Senior ADAS 0.086 0.086 0.086 0.086 0.086 0.086 0.086 0.086 Parochial ADAP 0.013 0.013 0.013 0.013 0.013 0.013 0.013 0.013 College ADAC 0.018 0.018 0.018 0.018 0.018 0.018 0.018 0.018 Total Schools (ADA Rates) 0.194 0.194 0.194 0.194 0.194 0.194 0.194 0.194 Industrial
Potable Water Revenue Reports
High PSIH 0.006 0.011 0.011 0.011 0.011 0.011 0.011 0.011 Low PSIL 0.256 0.270 0.270 0.216 0.216 0.216 0.216 0.216 Total 0.262 0.281 0.281 0.227 0.227 0.227 0.227 0.227
Sewage Effluent
City Monitoring
Data and Revenue
Reports
High EFIH 7.525 7.019 7.019 7.019 7.019 7.019 7.019 7.019 Low EFIL 0.188 0.192 0.192 0.192 0.192 0.192 0.192 0.192 Total 7.713 7.211 7.211 7.211 7.211 7.211 7.211 7.211
Total Industrial 7.975 7.492 7.492 7.438 7.438 7.438 7.438 7.438 Summary
Million Gallons per Day
Residential 39.02 39.79 39.96 40.12 40.29 40.45 40.62 40.78 Schools (ADA rates) 0.19 0.19 0.19 0.19 0.19 0.19 0.19 0.19 Commercial 9.94 10.57 10.60 9.29 9.32 9.34 9.37 9.40
Industrial 7.98 7.49 7.49 7.44 7.44 7.44 7.44 7.44
Total 57.13 58.05 58.25 57.04 57.23 57.43 57.62 57.81
Hundred Cubic Feet (HCF)
Residential 19,040,820 19,415,259 19,495,729 19,576,199 19,656,670 19,737,140 19,817,610 19,898,081 Schools (ADA rates) 94,703 94,703 94,703 94,703 94,703 94,703 94,703 94,703 Commercial 4,849,921 5,158,073 5,173,807 4,532,176 4,545,780 4,559,385 4,572,989 4,586,593 Industrial 3,891,304 3,655,575 3,655,575 3,629,235 3,629,235 3,629,235 3,629,235 3,629,235 Total 27,876,749 28,323,610 28,419,814 27,832,313 27,926,387 28,020,462 28,114,536 28,208,611 Percent of Total
Residential 68.3% 68.5% 68.6% 70.3% 70.4% 70.4% 70.5% 70.5% Schools (ADA rates) 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% Commercial 17.4% 18.2% 18.2% 16.3% 16.3% 16.3% 16.3% 16.3% Industrial 14.0% 12.9% 12.9% 13.0% 13.0% 13.0% 12.9% 12.9% Total 100% 100% 100% 100% 100% 100% 100% 100%
Table B-1
Wastewater Discharge Volume, Million Gallons per Day
Actual Actual Projected [1,2,3]
Customer Category FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 Notes:
1 Residential flow in gallons per day per account (SF and Senior Citizen) and per unit (MF).

Per Account FY24 flow values are based on annualized winter (Feb and Mar) data calculated in Table B-6 and referenced in Table 2-3.

Residential flow in gallons per day per unit is listed below. Volume in mgd is the product of accounts listed in Table B-4 times flow in gallons per day times 1,000,000.

Residential Flow, gpd FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 Single Family 216 216 216 216 216 216 216 216
Senior Citizen 216 216 216 216 216 216 216 216
Multiple Family 1st 155 155 155 155 155 155 155 155
Multiple Family Add'l 155 155 155 155 155 155 155 155
Number of Units, see Table B-4 FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 Single Family 117,009 119,416 120,036 120,656 121,276 121,896 122,516 123,136 Senior Citizen 6,793 6,996 6,996 6,996 6,996 6,996 6,996 6,996 Multiple Family 1st 7,114 7,086 7,086 7,086 7,086 7,086 7,086 7,086 Multiple Family Add'l 72,125 73,466 73,666 73,866 74,066 74,266 74,466 74,666 2 FY24 and FY25 commercial volume is based on data provided by the City of Fresno and PCWD. FY24 and FY25 Potable Water accounts' commercial volume includes a 90% flow factor. Projected volume for FY26 and onward is based on the annual percentage growth in the number of commercial accounts listed in Table B-4. Projected volume for FY27 and onward is adjusted using updated flow factors for estimated metered water use that is not discharged to the sewer.

Number ofAccounts see Table B-4
Potable Water FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31
High 822 841 844 847 850 853 856 859
Medium 955 1,186 1,190 1,194 1,198 1,202 1,206 1,210
Low 6,106 6,169 6,189 6,209 6,229 6,249 6,269 6,289
Sewage Effluent
High 9 9 9 9 9 9 9 9
Medium 18 18 18 18 18 18 18 18
Low 104 119 119 119 119 119 119 119
Annual % Growth in Number of Accounts
Potable Water FY25 FY26 FY27 FY28 FY29 FY30 FY31
High 2.31% 0.36% 0.36% 0.35% 0.35% 0.35% 0.35%
Medium 24.20% 0.34% 0.34% 0.34% 0.33% 0.33% 0.33%
Low 1.03% 0.32% 0.32% 0.32% 0.32% 0.32% 0.32%
Sewage Effluent
High 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Medium 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Low 14.42% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Flow Factor Adjustment Table B-8 FY25 FY26 FY27
High 87.0% 90% 90% 87.0% < all values FY27 and onward 3.0% Medium 86.0% 90% 90% 86.0% < all values FY27 and onward Low 70.0% 90% 90% 70.0% < all values FY27 and onward
3 Flow is based on Average Daily Attendance (ADA) data provided by the City times the unit flow per pupil-staff shown below.

Projected flow is based on the same number of accounts in each year times the FY24 flow value.

Published "gpd/pupil-staff" values are from Table G-1, page G-24, of the State Water Resources Control Board (SWRCB) Revenue Program Guidelines, March 1998 Revision. Adjustments are made to the published values to account for reduction in indoor water use since publication of the Guidelines. gallons per day (gpd)/pupil-staff
published adjusted basis for adjustment FY25 ADA
K-garten/Elementary 10 7 reduced indoor water use 8,857 Middle 20 14 reduced indoor water use 1,097
Senior 20 14 reduced indoor water use 6,138
Parochial 20 14 reduced indoor water use 946
College 20 14 reduced indoor water use 1,254
4 Industrial “High” Sewage Effluent" customers’ wastewater flows are based on effluent meter reading data provided by the City.

Industrial “High” “Potable Water” customers’ wastewater flows are based on effluent meter reading data provided by the City.

Industrial “Low” customers’ wastewater flows are based on FY24 and FY25 Revenue Reports provided by the City.

Table B-2
Wastewater Discharge BOD, Pounds per Day
Actual Actual Projected
Customer Category FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 Residential
see Table B-1
and footnote 1
Single Family 55,034 56,166 56,458 56,750 57,041 57,333 57,624 57,916 Senior Citizen 3,195 3,290 3,290 3,290 3,290 3,290 3,290 3,290 Multiple Family 1st 2,401 2,392 2,392 2,392 2,392 2,392 2,392 2,392 Multiple Family Add'l Units 24,343 24,796 24,863 24,931 24,998 25,066 25,133 25,201 Total Residential 84,973 86,644 87,003 87,362 87,721 88,081 88,440 88,799 Commercial
see Table B-1
and footnote 2
Potable Water
High 9,640 10,354 10,391 10,115 10,151 10,187 10,223 10,259 Medium 6,819 7,249 7,273 7,006 7,029 7,053 7,076 7,100
Low 6,615 7,050 7,073 5,676 5,695 5,713 5,731 5,749
Total 23,073 24,653 24,737 22,798 22,875 22,953 23,030 23,108 Sewage Effluent
High 321 355 355 355 355 355 355 355
Medium 1,534 1,537 1,537 1,537 1,537 1,537 1,537 1,537
Low 304 331 331 331 331 331 331 331
Total 2,160 2,223 2,223 2,223 2,223 2,223 2,223 2,223
Total Commercial 25,233 26,876 26,961 25,021 25,099 25,176 25,254 25,331 Schools (ADA)
K-garten/Elem 182 182 182 182 182 182 182 182
Middle 45 45 45 45 45 45 45 45
Senior 252 252 252 252 252 252 252 252
Parochial 39 39 39 39 39 39 39 39
College 51 51 51 51 51 51 51 51
Total Schools (ADA Rates) 569 569 569 569 569 569 569 569 Industrial
Potable Water
High 50 93 93 93 93 93 93 93
Low 300 316 316 253 253 253 253 253
Total 350 410 410 346 346 346 346 346
Sewage Effluent
High 71,532 55,459 55,459 55,459 55,459 55,459 55,459 55,459 Low 221 225 225 225 225 225 225 225
Total 71,753 55,685 55,685 55,685 55,685 55,685 55,685 55,685 Total Industrial 72,103 56,094 56,094 56,031 56,031 56,031 56,031 56,031 Table B-2
Wastewater Discharge BOD, Pounds per Day
Actual Actual Projected
Customer Category FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 Summary
BOD Pounds per Day
Residential 84,973 86,644 87,003 87,362 87,721 88,081 88,440 88,799 Schools (ADA rates) 569 569 569 569 569 569 569 569
Commercial 25,233 26,876 26,961 25,021 25,099 25,176 25,254 25,331 Industrial 72,103 56,094 56,094 56,031 56,031 56,031 56,031 56,031 Total 182,878 170,184 170,627 168,983 169,420 169,857 170,293 170,730 BOD Pounds per Year
Residential 31,015,190 31,625,105 31,756,181 31,887,258 32,018,334 32,149,410 32,280,487 32,411,563 Schools (ADA rates) 207,657 207,657 207,657 207,657 207,657 207,657 207,657 207,657 Commercial 9,209,964 9,809,851 9,840,603 9,132,655 9,160,976 9,189,298 9,217,619 9,245,941 Industrial 26,317,607 20,474,365 20,474,365 20,451,261 20,451,261 20,451,261 20,451,261 20,451,261 Total 66,750,418 62,116,978 62,278,806 61,678,831 61,838,229 61,997,627 62,157,025 62,316,422 Percent of Total
Residential 46% 51% 51% 52% 52% 52% 52% 52%
Schools (ADA rates) 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% 0.3% Commercial 14% 16% 16% 15% 15% 15% 15% 15%
Industrial 39% 33% 33% 33% 33% 33% 33% 33%
Total 100% 100% 100% 100% 100% 100% 100% 100%
Notes:
1 Except for Sewage Eflluent High accounts, pounds per day is product of the volume listed in Table B-1 times BOD in mg/L times a constant for conversion of units. Projected Residential BOD in milligrams/Liter (mg/L) per unit is listed below.

FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31
Single Family 260 260 260 260 260 260 260 260
Senior Citizen 260 260 260 260 260 260 260 260
Multiple Family 1st 260 260 260 260 260 260 260 260
Multiple Family Add'l 260 260 260 260 260 260 260 260
2 Projected Commercial, Schools (ADA), Industrial "High"-Potable Water, and Industrial "Low"-Potable Water and Sewage Effluent BOD values, in milligrams/Liter (mg/L) per unit, is listed below. Pounds of BOD can be calculated using the formula:

Pounds BOD = W x 8.345 x BOD concentration in mg/l where W = sewer or water flow in million gallons per day from Table B-7 FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31
Potable Water
High 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Medium and Schools (ADA) 350 350 350 350 350 350 350 350 Low 140 140 140 140 140 140 140 140
Sewage Effluent
High 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Medium and Schools (ADA) 350 350 350 350 350 350 350 350 Low 140 140 140 140 140 140 140 140
3 Data for Industrial Users was provided by the City.

Table B-3
Wastewater Discharge TSS, Pounds per Day
Actual Actual Projected
Customer Category FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 Residential
see Table B-1
and footnote 1
Single Family 48,684 49,686 49,944 50,202 50,459 50,717 50,975 51,233 Senior Citizen 2,826 2,911 2,911 2,911 2,911 2,911 2,911 2,911 Multiple Family 1st 2,124 2,116 2,116 2,116 2,116 2,116 2,116 2,116 Multiple Family Add'l Units 21,534 21,935 21,994 22,054 22,114 22,174 22,233 22,293 Total Residential 75,169 76,647 76,964 77,282 77,600 77,917 78,235 78,553 Commercial
see Table B-1
and footnote 2
Potable Water
High 6,748 7,248 7,274 7,081 7,106 7,131 7,156 7,181
Medium 6,819 7,249 7,273 7,006 7,029 7,053 7,076 7,100
Low 7,559 8,057 8,083 6,487 6,508 6,529 6,550 6,571
Total 21,126 22,554 22,630 20,574 20,643 20,713 20,782 20,852 Sewage Effluent
High 225 248 248 248 248 248 248 248
Medium 1,534 1,537 1,537 1,537 1,537 1,537 1,537 1,537
Low 347 379 379 379 379 379 379 379
Total 2,107 2,164 2,164 2,164 2,164 2,164 2,164 2,164
Total Commercial 23,233 24,718 24,794 22,738 22,808 22,877 22,947 23,016 Schools (ADA)
K-garten/Elem 182 182 182 182 182 182 182 182
Middle 45 45 45 45 45 45 45 45
Senior 252 252 252 252 252 252 252 252
Parochial 39 39 39 39 39 39 39 39
College 51 51 51 51 51 51 51 51
Total Schools (ADA Rates) 569 569 569 569 569 569 569 569 Industrial
Potable Water
High 35 65 65 65 65 65 65 65
Low 343 362 362 289 289 289 289 289
Total 378 427 427 355 355 355 355 355
Sewage Effluent
High 29,256 20,443 20,443 20,443 20,443 20,443 20,443 20,443 Low 253 258 258 258 258 258 258 258
Total 29,509 20,700 20,700 20,700 20,700 20,700 20,700 20,700 Total Industrial 29,887 21,127 21,127 21,055 21,055 21,055 21,055 21,055 Table B-3
Wastewater Discharge TSS, Pounds per Day
Actual Actual Projected
Customer Category FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 Summary
TSS Pounds per Day
Residential 75,169 76,647 76,964 77,282 77,600 77,917 78,235 78,553 Schools (ADA rates) 569 569 569 569 569 569 569 569
Commercial 23,233 24,718 24,794 22,738 22,808 22,877 22,947 23,016 Industrial 29,887 21,127 21,127 21,055 21,055 21,055 21,055 21,055 Total 128,857 123,061 123,455 121,644 122,031 122,418 122,806 123,193 TSS Pounds per Year
Residential 27,436,514 27,976,054 28,092,006 28,207,959 28,323,911 28,439,863 28,555,815 28,671,767 Schools (ADA rates) 207,657 207,657 207,657 207,657 207,657 207,657 207,657 207,657 Commercial 8,479,970 9,022,075 9,049,973 8,299,435 8,324,786 8,350,138 8,375,489 8,400,840 Industrial 10,908,723 7,711,459 7,711,459 7,685,056 7,685,056 7,685,056 7,685,056 7,685,056 Total 47,032,865 44,917,246 45,061,096 44,400,106 44,541,410 44,682,713 44,824,017 44,965,320 Percent of Total
Residential 58% 62% 62% 64% 64% 64% 64% 64%
Schools (ADA rates) 0.4% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% Commercial 18% 20% 20% 19% 19% 19% 19% 19%
Industrial 23% 17% 17% 17% 17% 17% 17% 17%
Total 100% 100% 100% 100% 100% 100% 100% 100%
Notes:
1 Except for Sewage Eflluent High accounts, pounds per day is product of the volume listed in Table B-1 times TSS in mg/L times a constant for conversion of units. Projected Residential TSS in milligrams/Liter (mg/L) per unit is listed below.

FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31
Single Family 230 230 230 230 230 230 230 230
Senior Citizen 230 230 230 230 230 230 230 230
Multiple Family 1st 230 230 230 230 230 230 230 230
Multiple Family Add'l 230 230 230 230 230 230 230 230
2 Projected Commercial, Schools (ADA), Industrial "High"-Potable Water, and Industrial "Low"-Potable Water and Sewage Effluent TSS values, in milligrams/Liter (mg/L) per unit, is listed below. Pounds of TSS can be calculated using the formula:

Pounds TSS = W x 8.345 x BOD concentration in mg/l where W = sewer or water flow in million gallons per day from Table B-7 FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31
Potable Water
High 700 700 700 700 700 700 700 700
Medium and Schools (ADA) 350 350 350 350 350 350 350 350 Low 160 160 160 160 160 160 160 160
Sewage Effluent
High 700 700 700 700 700 700 700 700
Medium and Schools (ADA) 350 350 350 350 350 350 350 350 Low 160 160 160 160 160 160 160 160
3 Data for Industrial Users was provided by the City.

Table B-4
Accounts - Units
Actual Actual Estimate Projected
Customer Category FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 Residential see Table B-5 see Table B-5 see foonote 1
Single Family SWR1/SWR3 117,009 119,416 120,036 120,656 121,276 121,896 122,516 123,136 Senior Citizen SWR1 6,793 6,996 6,996 6,996 6,996 6,996 6,996 6,996 MultI-Fam 1st SWR1 7,114 7,086 7,086 7,086 7,086 7,086 7,086 7,086 MultI-Fam Add'l SWR2 72,125 73,466 73,666 73,866 74,066 74,266 74,466 74,666 Total Residential 203,041 206,964 207,784 208,604 209,424 210,244 211,064 211,884 Commercial
Potable Water see Table B-7 see Table B-7 see foonote 2 High PSCH 822 841 844 847 850 853 856 859
Medium PSCM 955 1,186 1,190 1,194 1,198 1,202 1,206 1,210 Low PSCL 6,106 6,169 6,189 6,209 6,229 6,249 6,269 6,289 Total 7,883 8,196 8,223 8,250 8,277 8,304 8,331 8,358
Sewage Effluent see Table B-7 see Table B-7 see foonote 2 High EFCH 9 9 9 9 9 9 9 9
Medium EFCM 18 18 18 18 18 18 18 18
Low EFCL 104 119 119 119 119 119 119 119
Total 131 146 146 146 146 146 146 146
Total Commercial 8,014 8,342 8,369 8,396 8,423 8,450 8,477 8,504 Schools (based on ADA) Billing Data Billing Data see foonote 3 K-garten/Elem ADAE 17 16 16 16 16 16 16 16
Middle ADAM 1 1 1 1 1 1 1 1
Senior ADAS 4 5 5 5 5 5 5 5
Parochial ADAP 5 3 3 3 3 3 3 3
College ADAC 2 1 1 1 1 1 1 1
Total Schools (ADA Rates) 29 26 26 26 26 26 26 26
Industrial Revenue
Report
Revenue
Report
see foonote 4
Potable Water
High PSIH 1 1 1 1 1 1 1 1
Low PSIL 127 128 128 128 128 128 128 128
Total 128 129 129 129 129 129 129 129
Sewage Effluent
Monitoring
Data and
Revenue
Report
Monitoring
Data and
Revenue
Report
see foonote 4
High EFIH 36 36 35 35 35 35 35 35
Low EFIL 33 32 32 32 32 32 32 32
Total 69 68 67 67 67 67 67 67
Total Industrial 197 197 196 196 196 196 196 196
Table B-4
Accounts - Units
Actual Actual Estimate Projected
Customer Category FY24 FY25 FY26 FY27 FY28 FY29 FY30 FY31 Summary
Accounts-Units-ADA
Residential 203,041 206,964 207,784 208,604 209,424 210,244 211,064 211,884 Schools (ADA rates) 29 26 26 26 26 26 26 26
Commercial 8,014 8,342 8,369 8,396 8,423 8,450 8,477 8,504 Industrial 197 197 196 196 196 196 196 196
Total 211,280 215,529 216,375 217,222 218,069 218,916 219,763 220,610 Percent of Total
Residential 96% 96% 96% 96% 96% 96% 96% 96%
Schools (ADA rates) 0.01% 0.01% 0.01% 0.01% 0.01% 0.01% 0.01% 0.01% Commercial 4% 4% 4% 4% 4% 4% 4% 4%
Industrial 0.09% 0.09% 0.09% 0.09% 0.09% 0.09% 0.09% 0.09% Total 100% 100% 100% 100% 100% 100% 100% 100%
Notes:
1 Projected new Residential units per year for the City of Fresno and PCWD are shown below.

Increases for FY25 reflect absorption of Pinedale Public Utility District (PPUD) sewer accounts into the City of Fresno billing system.

FY25 FY26 FY27 FY28 FY29 FY30 FY31
Single Family 2,407 620 620 620 620 620 620
Senior Citizen 203 0 0 0 0 0 0
Multiple Family 1st -28 0 0 0 0 0 0
Multiple Family Add'l 1,341 200 200 200 200 200 200
2 Projected new Commercial accounts per year for the City of Fresno and PCWD are shown below.

Increases for FY25 reflect absorption of Pinedale Public Utility District (PPUD) sewer accounts into the City of Fresno billing system.

FY25 FY26 FY27 FY28 FY29 FY30 FY31
Potable Water
High 19 3 3 3 3 3 3
Medium 231 4 4 4 4 4 4
Low 63 20 20 20 20 20 20
Sewage Effluent
High 0 0 0 0 0 0 0
Medium 0 0 0 0 0 0 0
Low 15 0 0 0 0 0 0
3 The projected numbers of new Schools (ADA-based) for FY26 and onward are zero. 4 The projected numbers of new Industrial User accounts for FY26 and onward are zero.

Table B-5
Residential Accounts and Dwelling Units
Customer Category FY25 Comments
City of Fresno
Single Family SWR1/SWR3 117,934 < Revenue Report Program UT429L reports provided on 12/19/2025 Senior Citizen SWR1 6,996 < Revenue Report Program UT429L reports provided on 12/19/2025 Multiple Family 1st SWR1 6,921 < Revenue Report Program UT429L reports provided on 12/19/2025 Multiple Family Add'l SWR2 71,797 < Service Statistics By Class as June 30, 2025 (see table below) Total 203,648
PCWD
Single Family 1,482 < data is from PCWD remittance documentation Senior Citizen 0 < data is from PCWD remittance documentation Multiple Family/Housing Authority 1st Units 165 < data is from PCWD remittance documentation Multiple Family/Housing Authority Add'l Units 1,669 < data is from PCWD remittance documentation Total 3,316
Total All Residential
Single Family 119,416
Senior Citizen 6,996
Multiple Family 1st 7,086
Multiple Family Add'l 73,466
Total 206,964
City of Fresno Single Family Code SWR1 includes some accounts coded "Comm", "Schools", "Municipal" and "PUD/Condos." Service Statistics By Class as June 30, 2025
# Units Served#
Service Class Inside Outside TOTAL Inside Outside TOTAL Sewer** Commercial 7,736 209 7,945
Industrial 174 23 197
Schools 181 7 188
Municipal 34 0 34
Multi-Residential 6,661 314 6,975 70,018 1,779 71,797
Planned Units Dvlpmt^ 1,757 28 1,785
Single Family 106,058 10,585 116,643
SFR - Sr Citizen 6,379 618 6,997
TOTAL 128,980 11,784 140,764
** Services = EF, SP, SW
# Units > account total on Multi-residential only
^Only non-shared wall, master metered Developments
Table B-5
Residential Accounts and Dwelling Units
Customer Category FY24 Comments
City of Fresno
Single Family SWR1/SWR3 115,623 < Revenue Report Program UT429L reports provided on 11/7/2024 Senior Citizen SWR1 6,793 < Revenue Report Program UT429L reports provided on 11/7/2024 Multiple Family 1st SWR1 6,949 < Revenue Report Program UT429L reports provided on 11/7/2024 Multiple Family Add'l SWR2 70,312 < Service Statistics By Class as June 30, 2024 (see table below) Total 199,677
PCWD
Single Family 1,386 < data is from PCWD remittance documentation Senior Citizen 0 < data is from PCWD remittance documentation Multiple Family/Housing Authority 1st Units 165 < data is from PCWD remittance documentation Multiple Family/Housing Authority Add'l Units 1,813 < data is from PCWD remittance documentation Total 3,364
Total All Residential
Single Family 117,009
Senior Citizen 6,793
Multiple Family 1st 7,114
Multiple Family Add'l 72,125
Total 203,041
City of Fresno Single Family Code SWR1 includes some accounts coded "Comm", "Schools", "Municipal" and "PUD/Condos." Service Statistics By Class as June 30, 2024
# Units Served#
Service Class Inside Outside TOTAL Inside Outside TOTAL Sewer** Commercial 7,638 195 7,833
Industrial 173 23 196
Schools 176 7 183
Municipal 34 0 34
Multi-Residential 6,674 290 6,964 68,590 1,722 70,312
Planned Units Dvlpmt^ 1,710 28 1,738
Single Family 104,252 9,935 114,187
SFR - Sr Citizen 6,292 533 6,825
TOTAL 126,949 11,011 137,960
** Services = EF, SP, SW
# Units > account total on Multi-residential only
^Only non-shared wall, master metered Developments
Table B-6
Residential HCF per Account or Dwelling Unit
Single Family Average Monthly Potable Water
FY 2022-2023 (FY23) Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Total Winter Water Use, HCF 2,918,787 3,145,611 3,099,469 2,679,705 2,243,382 1,481,759 1,171,125 1,063,184 1,028,947 1,061,543 1,770,489 2,544,087 24,208,087 12,552,786 <winter (avg feb/mar *12) Accounts (FY24 value minus 500) 120,716 120,716 120,716 120,716 120,716 120,716 120,716 120,716 120,716 120,716 120,716 120,716 120,716 120,716 51.9% < % winter/tot HCF/month per Account 24 26 26 22 19 12 9.7 8.8 8.5 9 15 21 16.7 8.7 Mo. Avg. = 16.7 HCF/month 16.7 16.7 16.7 16.7 16.7 16.7 16.7 16.7 16.7 16.7 16.7 16.7 gpd per Account 583 629 640 536 463 296 234 227 206 219 354 526 410 216 Mo. Avg. = 410 gpd 410 410 410 410 410 410 410 410 410 410 410 410 FY 2023-2024 (FY24) Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Total Winter Water Use, HCF 2,834,233 3,139,918 2,984,083 2,707,794 2,235,839 1,621,565 1,336,602 1,139,074 1,059,425 1,261,958 1,627,079 2,576,547 24,524,117 13,190,996 <winter (avg feb/mar *12) Accounts 121,716 121,716 121,716 121,716 121,716 121,716 121,716 121,716 121,716 121,716 121,716 121,716 121,716 121,716 53.8% < % winter/tot HCF/month per Account 23 26 25 22 18 13 11 9.4 8.7 10 13 21 16.8 9.0 Mo. Avg. = 16.8 HCF/month 16.8 16.8 16.8 16.8 16.8 16.8 16.8 16.8 16.8 16.8 16.8 16.8 gpd per Account 562 623 611 537 458 321 265 250 210 259 323 528 413 230 Mo. Avg. = 413 gpd 413 413 413 413 413 413 413 413 413 413 413 413 FY 2024-2025 (FY25) Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Total Winter Water Use, HCF 3,080,374 3,316,699 3,183,231 2,821,361 2,355,307 1,617,378 1,224,078 1,199,943 1,157,721 1,255,560 1,933,068 2,720,338 25,865,057 14,145,982 <winter (avg feb/mar *12) Accounts 122,377 122,377 122,377 122,377 122,377 122,377 122,377 122,377 122,377 122,377 122,377 122,377 122,377 122,377 54.7% < % winter/tot HCF/month per Account 25 27 26 23 19 13 10 9.8 9.5 10 16 22 17.6 9.6 Mo. Avg. = 17.6 HCF/month 17.6 17.6 17.6 17.6 17.6 17.6 17.6 17.6 17.6 17.6 17.6 17.6 gpd per Account 607 654 649 556 480 319 241 262 228 256 381 554 433 245 Mo. Avg. = 433 gpd 433 433 433 433 433 433 433 433 433 433 433 433 Multiple Family Average Monthly Potable Water
FY 2022-2023 (FY23) Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Total Winter Water Use, HCF 829,303 891,167 885,729 799,245 716,639 590,595 537,084 505,624 473,917 506,019 597,761 739,827 8,072,910 5,877,246 <winter (avg feb/mar *12) Dwelling Units (FY24 value minus 50) 79,189 79,189 79,189 79,189 79,189 79,189 79,189 79,189 79,189 79,189 79,189 79,189 79,189 79,189 72.8% < % winter/tot HCF/month per Account 10 11 11 10 9 7 6.8 6.4 6.0 6 8 9 8.5 6.2 Mo. Avg. = 8.5 HCF/month 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 8.5 gpd per Account 253 272 279 244 226 180 164 165 144 159 182 233 208 155 Mo. Avg. = 208 gpd 208 208 208 208 208 208 208 208 208 208 208 208 FY 2023-2024 (FY24) Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Total Winter Water Use, HCF 810,761 829,376 852,149 758,342 698,352 583,262 524,127 492,410 467,300 530,579 594,949 741,821 7,883,427 5,758,259 <winter (avg feb/mar *12) Dwelling Units, see Table B-5 79,239 79,239 79,239 79,239 79,239 79,239 79,239 79,239 79,239 79,239 79,239 79,239 79,239 79,239 73.0% < % winter/tot HCF/month per Account 10 10 11 10 9 7 7 6.2 5.9 7 8 9 8.3 6.1 Mo. Avg. = 8.3 HCF/month 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 8.3 gpd per Account 247 253 268 231 220 178 160 166 142 167 181 233 204 154 Mo. Avg. = 204 gpd 204 204 204 204 204 204 204 204 204 204 204 204 FY 2024-2025 (FY25) Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Total Winter Water Use, HCF 813,151 890,044 898,710 770,880 724,686 597,665 505,964 507,727 478,470 504,001 621,147 769,522 8,081,968 5,917,186 <winter (avg feb/mar *12) Dwelling Units, see Table B-5 80,552 80,552 80,552 80,552 80,552 80,552 80,552 80,552 80,552 80,552 80,552 80,552 80,552 80,552 73.2% < % winter/tot HCF/month per Account 10 11 11 10 9 7 6 6.3 5.9 6 8 10 8.4 6.1 Mo. Avg. = 8.4 HCF/month 8.4 8.4 8.4 8.4 8.4 8.4 8.4 8.4 8.4 8.4 8.4 8.4 gpd per Account 244 267 278 231 224 179 152 168 143 156 186 238 206 156 Mo. Avg. = 206 gpd 206 206 206 206 206 206 206 206 206 206 206 206 Source: FY23 and FY24 data from Excel file "Water Customer Billing Data_ rate_study.xlsx" provided by Juan Rios from "Apache POI" on 10/24/2024.

Source: FY25 data from Excel file "fy25 water customer billing data.csv" provided by Ancy Xiong from "Apache POI" on 12/19/2025.

Table B-6
Residential HCF per Account or Dwelling Unit
Average
gpd HCF
FY23 Evaluation Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Feb- Mar Feb- Mar Single Family gpd per account 583 629 640 536 463 296 234 227 206 219 354 526 216 8.7 Multiple Family gpd per DU 253 272 279 244 226 180 164 165 144 159 182 233 155 6.2 MF % of SF 43% 43% 44% 45% 49% 61% 70% 72% 70% 73% 51% 44% 71.8% gpd HCF
FY24 Evaluation Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Feb- Mar Feb- Mar Single Family gpd per account 562 623 611 537 458 321 265 250 210 259 323 528 230 9.0 Multiple Family gpd per DU 247 253 268 231 220 178 160 166 142 167 181 233 154 6.1 MF % of SF 44% 41% 44% 43% 48% 55% 60% 66% 68% 65% 56% 44% 67.0% gpd HCF
FY25 Evaluation Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Feb- Mar Feb- Mar Single Family gpd per account 607 654 649 556 480 319 241 262 228 256 381 554 245 9.6 Multiple Family gpd per DU 244 267 278 231 224 179 152 168 143 156 186 238 156 6.1 MF % of SF 40% 41% 43% 42% 47% 56% 63% 64% 63% 61% 49% 43% 63.7% gpd HCF
FY23-25 Three-Year Averages July August September October November December January February March April May June Feb- Mar Feb- Mar Single Family gpd per account 584 635 633 543 467 312 247 246 215 245 353 536 231 9.1 Multiple Family gpd per DU 248 264 275 235 223 179 158 166 143 161 183 235 155 6.1 MF % of SF 42% 42% 43% 43% 48% 57% 64% 68% 67% 66% 52% 44% 67.1% Table B-7
Commercial Accounts and HCF
FY25 Accounts and HCF Billing Revenue Report Data *
Customer Category Code Accounts HCF
City of Fresno
Potable Water
High SP CH 815 666,440
Medium SP CM 1,163 1,320,831
Low SP CL 6,159 3,249,418
Sewage Effluent
High EF CH 9 20,663
Medium EF CM 18 255,906
Low EF CL 119 137,885
Total City of Fresno 8,283 5,651,143
* The number of accounts and HCF values are from a Revenue Report Program UT429L report provided on 12/19/2025.

PCWD
Potable Water Accounts HCF
High SP CH 26 3,845 < data is from PCWD remittance documentation Medium SP CM 23 19,895 < data is from PCWD remittance documentation Low SP CL 10 10,258 < data is from PCWD remittance documentation Sewage Effluent
High EF CH 0 0 < data is from PCWD remittance documentation Medium EF CM 0 0 < data is from PCWD remittance documentation Low EF CL 0 0 < data is from PCWD remittance documentation Total PCWD 59 33,998
Total All Commercial
Potable Water Accounts HCF mgd
High SP CH 841 670,285 1.374
Medium SP CM 1,186 1,340,726 2.748
Low SP CL 6,169 3,259,676 6.681
Sewage Effluent Accounts HCF mgd
High EF CH 9 20,663 0.042
Medium EF CM 18 255,906 0.524
Low EF CL 119 137,885 0.283
Total 8,342 5,685,141 11.651
< FY25 mgd values used in Table B-1
< FY25 mgd values used in Table B-1
< FY25 mgd values used in Table B-1
< FY25 mgd values used in Table B-1
< FY25 mgd values used in Table B-1
< FY25 mgd values used in Table B-1
Table B-7
Commercial Accounts and HCF
Potable W
FY24 Accounts and HCF Billing Revenue Report Data *
Customer Category Code Accounts HCF
City of Fresno
Potable Water
High SP CH 796 619,826
Medium SP CM 932 1,241,738
Low SP CL 6,096 3,049,635
Sewage Effluent
High EF CH 9 18,710
Medium EF CM 18 255,432
Low EF CL 104 126,463
Total City of Fresno 7,955 5,311,804
* The number of accounts and HCF values are from a Revenue Report Program UT429L report provided on 11/7/2024.

PCWD
Potable Water Accounts HCF
High SP CH 26 4,210 < data is from PCWD remittance documentation Medium SP CM 23 19,431 < data is from PCWD remittance documentation Low SP CL 10 8,845 < data is from PCWD remittance documentation Sewage Effluent
High EF CH 0 0 < data is from PCWD remittance documentation Medium EF CM 0 0 < data is from PCWD remittance documentation Low EF CL 0 0 < data is from PCWD remittance documentation Total PCWD 59 32,486
Total All Commercial
Potable Water Accounts HCF mgd
High SP CH 822 624,036 1.279
Medium SP CM 955 1,261,169 2.585
Low SP CL 6,106 3,058,480 6.268
Sewage Effluent Accounts HCF mgd
High EF CH 9 18,710 0.038
Medium EF CM 18 255,432 0.523
Low EF CL 104 126,463 0.259
Total 8,014 5,344,290 10.953
< FY24 mgd values used in Table B-1
< FY24 mgd values used in Table B-1
< FY24 mgd values used in Table B-1
< FY24 mgd values used in Table B-1
< FY24 mgd values used in Table B-1
< FY24 mgd values used in Table B-1
Table B-8
Commercial Wastewater Flow Evaluation
Commercial Low Average Monthly Potable Water
FY 2022-2023 (FY23) Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Total Winter Water Use, HCF 332,746 359,841 365,501 335,778 284,485 222,149 203,427 188,193 180,488 191,246 230,145 283,322 3,177,322 2,212,088 <winter (avg feb/mar *12) Accounts (FY24 value minus 10) 6,036 6,036 6,036 6,036 6,036 6,036 6,036 6,036 6,036 6,036 6,036 6,036 6,036 69.6% < % winter/tot HCF/month per Account 55 60 61 56 47 37 33.7 31.2 29.9 32 38 47 43.9 30.5 70% < round to 1% Mo. Avg. = 43.9 HCF/month 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 43.9 gpd per Account 1,330 1,439 1,510 1,342 1,175 888 813 804 722 790 920 1,170 1,076 Mo. Avg. = 1076 gpd 1,076 1,076 1,076 1,076 1,076 1,076 1,076 1,076 1,076 1,076 1,076 1,076 FY 2023-2024 (FY24) Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Total Winter Water Use, HCF 323,376 350,525 360,938 326,280 285,353 233,244 213,227 192,872 180,536 203,224 222,772 288,488 3,180,836 2,240,451 <winter (avg feb/mar *12) Accounts from Table B-7 6,096 6,096 6,096 6,096 6,096 6,096 6,096 6,096 6,096 6,096 6,096 6,096 6,096 70.4% < % winter/tot HCF/month per Account 53 58 59 54 47 38 35 31.6 29.6 33 37 47 43.5 30.6 70% < round to 1% Mo. Avg. = 43.5 HCF/month 43.5 43.5 43.5 43.5 43.5 43.5 43.5 43.5 43.5 43.5 43.5 43.5 gpd per Account 1,280 1,388 1,476 1,292 1,167 923 844 845 715 831 882 1,180 1,069 Mo. Avg. = 1069 gpd 1,069 1,069 1,069 1,069 1,069 1,069 1,069 1,069 1,069 1,069 1,069 1,069 FY 2024-2025 (FY25) Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Total Winter Water Use, HCF 337,080 363,743 374,114 336,401 305,380 241,602 201,649 201,449 182,530 189,849 250,939 305,214 3,289,949 2,303,871 <winter (avg feb/mar *12) Accounts from Table B-7 6,159 6,159 6,159 6,159 6,159 6,159 6,159 6,159 6,159 6,159 6,159 6,159 6,159 70.0% < % winter/tot HCF/month per Account 55 59 61 55 50 39 33 32.7 29.6 31 41 50 44.5 31.2 70% < round to 1% Mo. Avg. = 44.5 HCF/month 44.5 44.5 44.5 44.5 44.5 44.5 44.5 44.5 44.5 44.5 44.5 44.5 gpd per Account 1,321 1,425 1,515 1,318 1,236 947 790 874 715 769 983 1,236 1,095 Mo. Avg. = 1095 gpd 1,095 1,095 1,095 1,095 1,095 1,095 1,095 1,095 1,095 1,095 1,095 1,095 Commercial Medium Average Monthly Potable Water
FY 2022-2023 (FY23) Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Total Winter Water Use, HCF 90,865 95,292 95,072 91,402 79,420 73,495 71,399 72,405 65,217 70,727 74,106 78,931 958,331 825,729 <winter (avg feb/mar *12) Accounts (FY24 value minus 5) 832 832 832 832 832 832 832 832 832 832 832 832 832 86.2% < % winter/tot HCF/month per Account 109 115 114 110 95 88 85.8 87.0 78.4 85 89 95 96.0 82.7 86.0% < round to 1% Mo. Avg. = 96.0 HCF/month 96.0 96.0 96.0 96.0 96.0 96.0 96.0 96.0 96.0 96.0 96.0 96.0 gpd per Account 2,635 2,764 2,849 2,651 2,380 2,132 2,071 2,245 1,891 2,120 2,149 2,366 2,354 Mo. Avg. = 2354 gpd 2,354 2,354 2,354 2,354 2,354 2,354 2,354 2,354 2,354 2,354 2,354 2,354 FY 2023-2024 (FY24) Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Total Winter Water Use, HCF 83,313 90,205 90,972 84,989 78,047 71,824 68,370 68,658 62,616 71,245 72,840 85,087 928,166 787,643 <winter (avg feb/mar *12) Accounts from Table B-7 932 932 932 932 932 932 932 932 932 932 932 932 932 84.9% < % winter/tot HCF/month per Account 89 97 98 91 84 77 73 73.7 67.2 76 78 91 83.0 70.4 85.0% < round to 1% Mo. Avg. = 83.0 HCF/month 83.0 83.0 83.0 83.0 83.0 83.0 83.0 83.0 83.0 83.0 83.0 83.0 gpd per Account 2,157 2,336 2,434 2,200 2,088 1,860 1,770 1,900 1,621 1,906 1,886 2,276 2,035 Mo. Avg. = 2035 gpd 2,035 2,035 2,035 2,035 2,035 2,035 2,035 2,035 2,035 2,035 2,035 2,035 FY 2024-2025 (FY25) Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Total Winter Water Use, HCF 89,733 98,277 99,230 90,267 85,174 76,534 68,272 74,198 67,250 72,862 79,305 90,561 991,663 848,689 <winter (avg feb/mar *12) Accounts from Table B-7 1,163 1,163 1,163 1,163 1,163 1,163 1,163 1,163 1,163 1,163 1,163 1,163 1,163 85.6% < % winter/tot HCF/month per Account 77 85 85 78 73 66 59 63.8 57.8 63 68 78 71.1 60.8 86.0% < round to 1% Mo. Avg. = 71.1 HCF/month 71.1 71.1 71.1 71.1 71.1 71.1 71.1 71.1 71.1 71.1 71.1 71.1 gpd per Account 1,862 2,039 2,128 1,873 1,826 1,588 1,417 1,646 1,395 1,562 1,645 1,942 1,743 Mo. Avg. = 1743 gpd 1,743 1,743 1,743 1,743 1,743 1,743 1,743 1,743 1,743 1,743 1,743 1,743 Table B-8
Commercial Wastewater Flow Evaluation
Commercial High Average Monthly Potable Water
FY 2022-2023 (FY23) Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Total Winter Water Use, HCF 60,548 63,399 64,876 63,106 57,478 54,044 53,162 48,156 47,892 49,450 50,939 54,278 667,328 576,287 <winter (avg feb/mar *12) Accounts (FY24 value minus 2) 795 795 795 795 795 795 795 795 795 795 795 795 795 86.4% < % winter/tot HCF/month per Account 76 80 82 79 72 68 66.9 60.6 60.2 62 64 68 70.0 60.4 86.0% < round to 1% Mo. Avg. = 70.0 HCF/month 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 70.0 gpd per Account 1,838 1,924 2,035 1,915 1,803 1,640 1,614 1,562 1,454 1,551 1,546 1,702 1,716 Mo. Avg. = 1716 gpd 1,716 1,716 1,716 1,716 1,716 1,716 1,716 1,716 1,716 1,716 1,716 1,716 FY 2023-2024 (FY24) Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Total Winter Water Use, HCF 57,631 61,427 60,600 59,694 55,334 51,400 50,066 48,328 49,204 51,067 52,886 60,197 657,836 585,194 <winter (avg feb/mar *12) Accounts from Table B-7 796 796 796 796 796 796 796 796 796 796 796 796 796 89.0% < % winter/tot HCF/month per Account 72 77 76 75 70 65 63 60.7 61.8 64 66 76 68.9 61.3 89.0% < round to 1% Mo. Avg. = 68.9 HCF/month 68.9 68.9 68.9 68.9 68.9 68.9 68.9 68.9 68.9 68.9 68.9 68.9 gpd per Account 1,747 1,862 1,898 1,810 1,733 1,558 1,518 1,566 1,492 1,600 1,603 1,886 1,689 Mo. Avg. = 1689 gpd 1,689 1,689 1,689 1,689 1,689 1,689 1,689 1,689 1,689 1,689 1,689 1,689 FY 2024-2025 (FY25) Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Total Winter Water Use, HCF 60,137 63,023 63,589 61,759 60,133 53,114 53,503 50,451 49,981 51,075 57,883 67,661 692,310 602,590 <winter (avg feb/mar *12) Accounts from Table B-7 815 815 815 815 815 815 815 815 815 815 815 815 815 87.0% < % winter/tot HCF/month per Account 74 77 78 76 74 65 66 61.9 61.3 63 71 83 70.8 61.6 87.0% < round to 1% Mo. Avg. = 70.8 HCF/month 70.8 70.8 70.8 70.8 70.8 70.8 70.8 70.8 70.8 70.8 70.8 70.8 gpd per Account 1,781 1,866 1,946 1,829 1,840 1,573 1,584 1,597 1,480 1,563 1,714 2,070 1,736 Mo. Avg. = 1736 gpd 1,736 1,736 1,736 1,736 1,736 1,736 1,736 1,736 1,736 1,736 1,736 1,736 Source: FY23 and FY24 data from Excel file "Water Customer Billing Data_ rate_study.xlsx" provided by Juan Rios from "Apache POI" on 10/24/2024.

Source: FY25 data from Excel file "fy25 water customer billing data.csv" provided by Ancy Xiong from "Apache POI" on 12/19/2025.

Wastewater Utility Financial Plan and Rates Study
Pavletic consulting llc C
Use of contents on this sheet is subject to the limitations specified at the end of this document.

Appendix C: Cash Flow
This Page Intentionally Blank.

Table C-1
Cash Flow
Operating Fund 4501 Adopted Projected
Revenues Proposed FY28 FY29 FY30 FY31
Operating Revenues
Customer User Charges (COF) 78,527,800 87,435,600 92,940,100 98,741,800 105,069,200 Customer User Charges (PCWD) 802,200 854,400 909,900 968,200 1,030,800 City of Clovis O&M Cost Share 4,802,200 5,155,786 5,535,407 5,942,978 6,386,562 City of Clovis Capital Cost Share 1,500,000 1,610,400 1,729,000 1,856,300 1,994,900 Other Charges for Services 559,100 575,900 593,200 611,000 629,300 Interest 4,280,100 1,345,000 3,347,000 1,096,000 2,623,000 Transfers (To)/From Rate Stabilization Fund 0 7,300,000 0 0 0 Other Revenue 502,500 507,500 512,600 517,700 522,900
Misc. Revenue 185,500 191,100 196,800 202,700 208,800
Total Operating Revenues 91,159,400 104,975,686 105,764,007 109,936,678 118,465,462 Operating Fund 4501 Adopted Projected
Expenditures FY27 FY28 FY29 FY30 FY31
Operating Expenses
Employee Services - Treatment 15,436,800 16,193,800 17,561,800 18,356,800 18,907,500 Employee Services - Collection System 5,950,700 6,129,200 6,313,100 6,502,500 6,697,600 Utilities - Electric Charges 8,878,200 9,144,500 9,418,800 9,701,400 9,992,400 Specialty Chemicals & Gases 5,395,700 5,557,600 5,724,300 5,896,000 6,072,900 Specialized Services /Technical 2,710,200 3,237,300 3,438,400 3,644,500 3,753,800 Biosolids Contract 5,568,800 5,847,200 6,139,600 6,446,600 6,768,900 Other Professional/Technical 741,400 763,600 786,500 810,100 834,400 Purchased Property Services 2,184,300 2,249,800 2,317,300 2,386,800 2,458,400 Other Purchased Services 324,400 334,100 344,100 354,400 365,000 Supplies 3,928,700 4,046,600 4,168,000 4,293,000 4,421,800 Property 0 0 0 0 0
Other Objects 916,300 943,800 972,100 1,001,300 1,031,300 General Fund Interdepartmental Charges 2,172,500 2,237,700 2,304,800 2,373,900 2,445,100 Fixed Reimbursement UB&C 1,663,100 1,737,900 1,790,000 1,843,700 1,899,000 Cost Allocation Plan Charges 1,751,500 1,804,000 1,858,100 1,913,800 1,971,200 Fixed Reimbursement Public Utilities 2,512,000 2,942,600 3,030,900 3,121,600 3,215,500 Fleet Services Charge/Lease/Acquisition 1,535,800 1,842,700 1,890,200 1,939,100 1,989,400 Fleet Fuel Charges 470,300 484,400 498,900 513,900 529,300 Total Operating Expenses (Ongoing) 62,140,700 65,496,800 68,556,900 71,099,400 73,353,500 Credits for Energy/Natural Gas
Energy Efficiency Improvements (725,200) (1,522,900) (1,599,000) (1,599,000) (1,599,000) Natural Gas Sales Treatment Plant (1,349,250) (2,698,500) (2,698,500) Total Credits for Efficiency/Solar/Natural Gas (725,200) (1,522,900) (2,948,250) (4,297,500) (4,297,500) Table C-1
Cash Flow
Adopted Projected
Parity Debt Service Coverage FY27 FY28 FY29 FY30 FY31
Net Revenue 29,018,700 39,478,886 37,207,107 38,837,278 45,111,962 Prior Lien Debt Service
Tertiary Facility CWSRF PN C-06-7893-110 1,286,353 1,286,353 1,286,353 1,286,353 1,286,353 Recycled Water CWSRF PN C-06-8061-110 2,111,023 2,111,023 2,111,023 2,111,023 2,111,023 Energy Efficiency Loan 1,758,518 1,849,790 1,945,174 2,044,862 2,279,826 Subtotal Current Debt 5,155,894 5,247,166 5,342,550 5,442,238 5,677,202 Future SRF Loans
SRF Sidestream Treatment 780,810 850,000 850,000 2,134,559 2,134,559 Future Bond Debt
Debt Issue FY28 6,794,213 6,794,213 6,794,213
Debt Issue FY29 0 0
Debt Issue FY30 6,794,213
Subtotal Future Bond Debt 0 0 6,794,213 6,794,213 13,588,426 Total Parity Debt Service 5,936,704 6,097,166 12,986,763 14,371,010 21,400,187 Parity Debt Service Coverage w/ Net Revenues Available for Parity Debt Service

4.89x 6.47x 2.87x 2.70x 2.11x
Adopted Projected
Operating Fund Cash Flow FY27 FY28 FY29 FY30 FY31
Beginning Fund Balance, July 1 115,991,600 38,430,096 95,636,116 31,317,509 74,942,577 Operating Revenues 91,159,400 104,975,686 105,764,007 109,936,678 118,465,462 Non-Operating Revenues and Transfers (Capital and Other) Other Transfers (To)/From Operating Reserve 0 5,000,000 0 0 0 Other Transfers (To)/From Vehicle Repl Fund (3,326,200) (3,621,400) (3,800,200) (4,463,700) (4,645,900) Capital Transfers (To)/From Fund 4504 to Fund Reserve or CIP 0 6,000,000 2,000,000 1,000,000 400,000 Capital Transfers (To)/From Funds 4502 & 4514 0 4,500,000 2,400,000 2,400,000 2,400,000 Capital Transfers (To)/From Connection Fee Fund 4502 1,400,100 2,555,800 Other Transfers (To)/From Recycled Water 4500-4515 25,000 25,000 25,000 25,000 25,000 Capital Transfers (To)/From DPU O&M Facility Fund 5253
for Capital Expenditures Cost Share Balance Transfer -
Project Cost Incld in Total CIP Expense
(1,419,700) (82,700)
Capital Transfers (To)/From DPU O&M Facility Fund 5253
for Capital Expenditures Cost Share Balance Transfer -
Project Cost Incld in Total CIP Expense
1,419,700 82,700
Grant Funds
SRF RWRF Secondary Treatment Disbursements 45,930,000 4,070,000 0 0 0 Revenue Bond Disbursements 0 100,000,000 0 100,000,000 0 Total Operating and Non-Operating Revenues 133,788,200 220,949,286 107,788,907 211,453,778 116,644,562 Expenditures
Operating 62,140,700 65,496,800 68,556,900 71,099,400 73,353,500 Credits for Efficiency/Solar/Natural Gas (725,200) (1,522,900) (2,948,250) (4,297,500) (4,297,500) Debt Service and Other Misc. Expenditures (CVP M&I Deficit Payment) 5,936,704 6,097,166 12,986,763 14,371,010 21,400,187 Capital and Source of Funds
Cash Funded 98,067,500 (10,397,800) 93,512,100 (13,344,200) 95,178,900 Revenue Bonds 0 100,000,000 0 100,000,000 0
SRF Low Interest Loan 45,930,000 4,070,000 0 0 0
Total Capital Expenditures 143,997,500 93,672,200 93,512,100 86,655,800 95,178,900 Total Expenditures 211,349,704 163,743,266 172,107,513 167,828,710 185,635,087 Ending Fund Balance, June 30 38,430,096 95,636,116 31,317,509 74,942,577 5,952,052 Table C-1
Cash Flow
Adopted Projected
4500-4508 - Wastewater Operating Reserve Fund FY27 FY28 FY29 FY30 FY31 Beginning Balance 14,799,900 15,346,000 10,883,100 11,264,000 11,658,200 Transfers (To)/From Operating 4501 0 (5,000,000) 0 0 0
Interest of Fund Balance 546,100 537,100 380,900 394,200 408,000 Ending Balance 15,346,000 10,883,100 11,264,000 11,658,200 12,066,200 Evaluation of Days of Cash
Operating Expenditures 62,140,700 65,496,800 68,556,900 71,099,400 73,353,500 Ending Balances
Operating Fund 4501 38,430,100 95,636,100 31,317,500 74,942,600 5,952,100 Target Balance 30 days of Operating Expenses 5,110,000 5,380,000 5,630,000 5,840,000 6,030,000 Calculated Days of Operating Expenditures 226 533 167 385 30 Operating Reserve Fund 4508 Ending Balance 15,346,000 10,883,100 11,264,000 11,658,200 12,066,200 Target Balance 60 days of Operating Expenses 10,210,000 10,770,000 11,270,000 11,690,000 12,060,000 Calculated Days of Operating Expenditures 90 61 60 60 60 Total Operating Fund 4501 & Reserves 4508 Ending Balance 53,776,100 106,519,200 42,581,500 86,600,800 18,018,300 Projected Days of Operating Expenditures 316 594 227 445 90 Total Target Days of Expenditures in Operating & Reserve Funds 90 90 90 90 90 Adopted Projected
4500-4505 - Rate Stabilze Reserve Fund FY27 FY28 FY29 FY30 FY31 Beginning Balance 8,614,700 8,932,600 1,945,200 2,013,300 2,083,800 Transfers (To)/From Operating 4501 0 (7,300,000) 0 0 0
Interest & Other Revenue 317,900 312,600 68,100 70,500 72,900 Ending Balance 8,932,600 1,945,200 2,013,300 2,083,800 2,156,700 Target 2% of Rate Revenue 1,571,000 1,749,000 1,859,000 1,975,000 2,101,000 Adopted Projected
4500-4504 - Capital Improvements Reserve Fund FY27 FY28 FY29 FY30 FY31 Beginning Balance 13,418,200 17,169,400 10,846,500 10,402,300 10,354,500 Transfers (To)/From Operating 4501 Rate Revenues to Fund Reserve or (6,000,000) (2,000,000) (1,000,000) (400,000) Transfers (To)/From Operating 4501 WW Facilities Fund for CIP (4,500,000) (2,400,000) (2,400,000) (2,400,000) Transfers (To)/From Funds 4502 & 4514 2,100,000 2,400,000 2,400,000 2,400,000 2,400,000 Interest of Fund Balance 495,100 600,900 379,600 364,100 362,400 Misc. Revenue - SW Loan Repayment as of FY25 1,156,100 1,176,200 1,176,200 588,100 0 Ending Balance 17,169,400 10,846,500 10,402,300 10,354,500 10,316,900 Target Balance 2% of the 5-year CIP budget 10,260,300 10,260,300 10,260,300 10,260,300 10,260,300 Table C-1
Cash Flow
Adopted Projected
4500-4517 - Wastewater Vehicle Replacement Fund FY27 FY28 FY29 FY30 FY31 Beginning Balance 7,373,500 10,655,400 13,136,900 15,116,800 16,715,300 Transfers To/(From) Operating 4501 3,326,200 3,621,400 3,800,200 4,463,700 4,645,900 Interest of Fund Balance 272,100 372,900 459,800 529,100 585,000 Interdepartmental Charges (316,400) (1,512,800) (2,280,100) (3,394,300) (4,255,800) Ending Balance 10,655,400 13,136,900 15,116,800 16,715,300 17,690,400 Adopted Projected
4500-4502 - Waste Water Connection Fee FY27 FY28 FY29 FY30 FY31 Beginning Balance 13,149,900 14,149,100 15,792,580 16,128,426 15,356,036 Transfers (To)/From CIP Reserve 4504 (2,100,000) (1,500,000) (1,500,000) (1,500,000) (1,500,000) Transfers From STEP - 4514 900,000 900,000 900,000 900,000 900,000 Transfers (To)/From Operating 4501 (1,400,100) (2,555,800) Interest & Other Revenue 485,200 495,200 552,700 564,500 537,500 Charges for Services 1,714,000 1,748,280 1,783,246 1,818,911 1,855,289 Ending Balance 14,149,100 15,792,580 16,128,426 15,356,036 17,148,825 Adopted Projected
4500-4514 - Wastewater Sewer Fac Use/STEP FY27 FY28 FY29 FY30 FY31 Beginning Balance 272,200 197,200 204,100 211,200 218,600 Transfers (To) Wastewater Connection Fee - 4502 (900,000) (900,000) (900,000) (900,000) (900,000) Interest & Other Revenue 10,000 6,900 7,100 7,400 7,700 Charges for Services 815,000 900,000 900,000 900,000 900,000 Ending Balance 197,200 204,100 211,200 218,600 226,300
Adopted Projected
4500-4515 - Recycled Water FY27 FY28 FY29 FY30 FY31
Beginning Balance 196,900 496,800 616,328 749,870 898,120 Transfers (To)/From Water RW 4000-4007 0 (200,000) (200,000) (200,000) (200,000) Transfers (To)/From Operating - 4501 (25,000) (25,000) (25,000) (25,000) (25,000) Interest & Other Revenue 7,300 17,400 21,600 26,200 31,400 Charges for Services 317,600 327,128 336,942 347,050 357,462 Ending Balance 496,800 616,328 749,870 898,120 1,061,982

WASTEWATER FUND DESCRIPTIONS
4500-4501 – Wastewater Operating Fund revenue source is primarily customer user fees from rates along with other miscellaneous revenues. The appropriate use of funds is to fund O&M expenses, debt service, pay-as-you-go capital projects, and maintain the Operating Reserve fund. Also, funds transferred to the Fleet Replacement Fund (4501-4517) and the Recycled Water Fund (4501-4515) as needed.
4500-4508 - Wastewater Operating Reserve Fund revenue source is a transfer from Wastewater Operating Fund (4500-4501) as needed. The funds will be used in response to revenue shortfall or disruption conditions or unanticipated operations expenses. 4500-4505 - Rate Stabilization Reserve Fund revenue source is a transfer from Wastewater Operating Fund (4500-4501) as needed to meet reserve target. The fund will be used to maintain a stable balance in the reserve to mitigate future rate increases and be consistent with bond covenants when required.
4500-4504 - Capital Improvement Reserve Fund The revenue source is a transfer of rate revenues from the Wastewater Operating Fund (4500-4501). Funds are used for unanticipated capital projects or emergency capital needs.
4500-4517 - Wastewater Vehicle Replacement Fund revenue source is transfer from Wastewater Operating Fund (4500-4501). The appropriate use of funds is to supplement Fleet Division replacement/depreciation collected for vehicle shortfall where cost exceeds the amount collected for vehicles purchased prior to FY 2020, and full replacement costs for vehicles/equipment purchased after FY 2020
4500-4502 - Wastewater Connection Fee Fund is restricted revenue from connection fees including Wastewater facilities sewer charges; Lateral, oversize, and house branch sewer charges; and payment of deferred sewer connection or sewer facility charges. Wastewater facilities charges can be used for designing and constructing the Publicly Owned Treatment Works (POTW) and appurtenant facilities.
4500-4514 - Wastewater Sewer Facility Use/STEP is restricted revenue from Wastewater Facilities Sewer Charges collected through the STEP Program. The funds are transferred to the Connection Fee fund (4501-4502). Wastewater facilities charges can be used for designing and constructing the Publicly Owned Treatment Works (POTW) and appurtenant facilities. 4500-4515 - Recycled Water Fund is restricted revenue source is recycled water user charges. The revenues are used for operating and maintenance costs of the recycled water distribution system, which is the responsibility of the Water Division. Recycled water revenue is deposited in this fund, and annual transfers are made as needed to Water Division Fund 4000-4007.

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Wastewater Utility Financial Plan and Rates Study
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Use of contents on this sheet is subject to the limitations specified at the end of this document.

Appendix D: Capital Improvement Program (CIP)
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Table D-1
Capital Improvement Projects
Projected FY27 - FY31
Project_ID Cat Subprogram_Description FY27 FY28 FY29 FY30 FY31 Total RC00005 1 Emergency Repairs:Short Extens 200,000 200,000 200,000 200,000 260,000 1,060,000 RC00130 3 Sewer Lateral Revolving Proj 200,000 200,000 200,000 200,000 200,000 1,000,000 RC00167 1 Shields Frontage Sewer Rehab 0 0 0 0 0
RC00170 2 Fresno/HSt SewerSiphon Removal 409,000 1,500 0 0 410,500 RC00175 1 Odor Control for Collection Sy 60,000 1,000 0 0 61,000 RC00177 1 CollectionSystemRehabilitation 25,217,500 16,431,400 23,032,800 23,297,700 18,482,300 106,461,700 RC00178 3 Collection System Extension 1,013,900 2,556,300 609,700 426,000 426,000 5,031,900 RC00180 1 Lift Station Rehabilitation 234,100 77,000 1,717,400 208,100 0 2,236,600 RC00181 1 CollectionSys AccessStructures 351,500 300,100 300,100 300,100 300,100 1,551,900 RC00182 8 Planning&ProjectManagemntSewer 23,100 7,000 0 0 0 30,100 RC00183 2 CollSysLargeDiameterTrunkLines 20,366,400 12,096,700 33,124,400 39,021,000 51,127,000 155,735,500 RC00184 3 SWRTA Sewer Trunk 1,300,100 100,000 0 0 0 1,400,100 RC00186 8 On-Call Hydraulic Modeling 136,800 136,800 136,800 136,800 136,800 684,000 TC00014 4 RWRF Emergency Lg Scale Repair 527,500 800,300 830,600 847,600 1,102,100 4,108,100 TC00096 7 SW Recycled Water Dist Syst 1,080,000 0 0 0 0 1,080,000 TC00154 5 Renewable Gas Diversion 9,425,500 2,834,800 1,396,100 265,000 76,000 13,997,400 TC00158 4 Water Supply Reliability Impro 426,100 0 0 0 426,100 TC00176 4 RWRF Headworks 1,993,300 11,676,000 1,333,400 190,900 0 15,193,600 TC00177 4 RWRF Secondary Treatment 3,774,800 5,101,600 7,283,400 12,485,000 313,100 28,957,900 TC00178 4 RWRF Solids Treatment 5,695,700 2,702,100 4,915,600 4,873,600 20,082,800 38,269,800 TC00179 4 RWRF Effluent Handling 1,147,900 14,409,300 2,575,900 2,395,400 2,598,300 23,126,800 TC00180 4 RWRF Buildings/Grounds 6,972,800 11,924,200 4,786,200 973,600 74,400 24,731,200 TC00181 6 NFWRFPrimary/Second/Disinf Tmt 5,320,000 235,000 0 0 5,555,000 TC00183 8 Planning & Project Management 2,739,300 90,200 7,483,000 833,000 0 11,145,500 TC00185 4 RWRF Electrical 2,916,400 875,700 95,200 1,000 0 3,888,300 TC00186 4 RWRF Primary Treatment 4,810,500 3,460,500 3,451,500 1,000 11,723,500 TC00187 6 NFWRF Buildings/Grounds 55,600 0 0 0 0 55,600 TC00190 SRF Sidestream Treatment Construction 45,930,000 4,070,000 0 0 50,000,000 TC00190 4 Sidestream Treatment Construction 0 2,730,000 40,000 0 2,770,000 TC00196 4 Capital Fixed Assets New&Repla 250,000 0 0 0 0 250,000 TC00197 4 Demo Southgate Facility 572,000 0 0 0 572,000 UC00008 9 DPU O&M Building DEMOLITION 1,229,100 0 0 0 0 1,229,100 UC00009 9 DPU PMIS 190,600 0 0 0 0 190,600
UC00010 9 DPU FACILITIES STUDY 0 82,700 0 0 0 82,700
Totals 143,997,500 93,672,200 93,512,100 86,655,800 95,178,900 513,016,500 Totals less SRF Funded Sidestream Treatment 98,067,500 89,602,200 93,512,100 86,655,800 95,178,900 463,016,500 FY27 - FY31
FUNDING SUMMARY FY27 FY28 FY29 FY30 FY31 $ %
Operating 96,567,500 (23,908,300) 84,827,300 (18,600,500) 90,384,000 229,270,000 44.7% Clovis Share of CapitalCosts 1,500,000 1,610,400 1,729,000 1,856,300 1,994,900 8,690,600 1.7% Revenue Bonds 0 100,000,000 0 100,000,000 0 200,000,000 39.0% Sidestream Treatment SRF Low-Interest Loan 45,930,000 4,070,000 0 0 0 50,000,000 9.7% Capital Improvement Reserve Fund - 4504 0 10,500,000 4,400,000 3,400,000 2,800,000 21,100,000 4.1% Connection Fee Fund 4502 0 1,400,100 2,555,800 0 0 3,955,900 0.8% Total 143,997,500 93,672,200 93,512,100 86,655,800 95,178,900 513,016,500 100.0%

MEMORANDUM
DATE: September 22, 2026
TO: PAUL AMICO, PE, Director
Department of Public Utilities
FROM: AHMED ALY, PE, Assistant Director
Department of Public Utilities – Utilities Planning & Engineering SUBJECT: FY 2027-2031 CAPITAL IMPROVEMENT PROGRAM FOR WASTEWATER

EXECUTIVE SUMMARY
The Department of Public Utilities (DPU) operates and maintains the City’s wastewater collection and treatment system which includes approximately 26,000 manholes, 58 junction structures, 18 pump stations, and 1,600 miles of collection pipelines. The Fresno-Clovis Regional Wastewater Reclamation Facility (RWRF), which is the City’s primary treatment facility, treats a daily average flow of 56 million gallons per day (MGD) of wastewater with an annual average permitted capacity of 92.5 MGD, which includes 5 MGD for tertiary treatment. The North Fresno Wastewater Reclamation Facility (NFWRF), a satellite plant serving northeast Fresno, is a sequencing batch reactor site with tertiary treatment, and it operates with a permitted capacity of 0.71 MGD average monthly flow.

The City is currently preparing a Sanitary Sewer Master Plan (Master Plan), which will be completed by the end of 2026 and includes a condition assessment of the most critical sewer collection pipelines in the system. While the Master Plan has not yet been finalized and adopted, the condition assessment required for the Master Plan has been completed. The condition assessment included video inspection of 50-miles of critical large diameter trunk lines and identified the major rehabilitation and replacement needs of the collection system.

These findings have been organized into capital projects and incorporated into the FY27-31 Capital Program under the “Large Diameter Trunk Lines” project category.

The five-year Wastewater Capital Budget for FY2027-2031 (five fiscal years) incorporates the findings of the condition assessment as well as operational needs at the RWRF.

September 22, 2026 Page 2 of 11
Table 1 – Five-Year All Funds
The projected capital expenditures for FY2027-FY2031 are approximately $513 million across all funding sources. Expenditures for large diameter trunk lines and the RWRF are approximately $360.2 million (70%) of total expenditures.

Table 2 – Five-Year Rate Funded
Capital expenditures funded exclusively by wastewater rate revenues are approximately $460.6 million. Expenditures for large diameter trunk lines and the RWRF are approximately $310.2 million (67%) of total rate funded capital expenditures. Table 2 highlights the major categories that contribute to the capital program. The “All Other” category is expanded in Table 3 below. A list of the 120 rate funded capital projects is shown in Appendix A.

CAPITAL BUDGETING ASSUMPTIONS
Capital project budgets are based on construction costs estimated from various sources, including past construction projects, consultant estimates during the pre-design phases, or original asset construction costs escalated to present-day value. A 20% estimating contingency is then applied to the base construction costs to account for project details that are undefined at the time of budgeting but are included in the scope and will be more specifically defined during the design phase. The base construction cost and the estimating contingency establish the project construction budget.

Soft costs for project management, engineering design, and construction management are calculated as a percentage of the project construction budget for the different work activities performed to complete the project. The percentages currently used to calculate the soft cost budgets were established using generally accepted industry practice for capital program management. Engineering and project administrative costs account for an additional 39% of the project construction budget to cover Professional Consultant Services, Project Management, Construction Management, Surveying, Permitting fees, and Legal services.

A final 7% is added to the budget for Construction Material purchases and City Force September 22, 2026 Page 3 of 11
Construction services. The total project budget is the sum of the project construction budget and soft costs budgets. The following table describes the different soft costs and percentage of projection construction budget used to calculate the total budgeted project costs.

Finally, a 5% construction contingency is added to the budget of the subsequent construction year to account for field changes during construction due to modifications to the project scope, unforeseen site conditions, or regulatory changes that may result in construction change orders.

Estimating Contingency – 20% Budget for costs for elements of project that are undefined at the time of budgeting but will
be defined during design
Soft Costs - Engineering and
Administrative Costs – 39%
• Professional Consultant Services – 14%
• Project Management – 12%
• Construction Management – 8%
• Surveying – 2%
• Legal services – 2%
• Permitting fees – 1%
Soft Costs - Construction related
expenses – 7%
• City Force Construction services – 5%
• Construction Material purchases – 2%
Construction Contingency – 5% • Budget allocated to projects in subsequent construction year for change orders
Note: Capital project budgets assume that consultant services, engineering services during construction (ESDC), and construction management are contracted professional services.

September 22, 2026 Page 4 of 11

RATE FUNDED CAPITAL PROGRAM
Table 3 – Five-Year Rate Funded by Category
Wastewater capital projects are grouped into ten categories of infrastructure scope (Table 3) and 30 sub-categories referred to as project identification numbers (Table 4). Three categories are for pipeline projects including rehabilitation of existing collection system mains (#1), large diameter trunk lines (#2), and the extension of existing collection mains (#3). Two categories are for wastewater treatment projects for renewal and replacement of critical assets at the RWRF (#4) and the North Fresno Wastewater Reclamation Facility (NFWRF) (#6). There are separate stand-alone project categories for renewable gas projects (#5), wastewater utility planning projects (#7), recycled water projects (#8), sidestream treatment construction (#9), and public utilities administration projects (#10).

Recycled water distribution projects are currently funded out of the Wastewater Enterprise Fund because recycled water revenues are not yet sufficient to cover these capital costs.

As the recycled water program expands and revenues increase, the Wastewater Enterprise Fund will be reimbursed accordingly.

September 22, 2026 Page 5 of 11
Table 4 – Five-Year Rate Funded by Project ID
September 22, 2026 Page 6 of 11

DESCRIPTION OF CAPITAL PROJECTS
Collection System Rehabilitation (RC00005, RC00175, RC00177, RC00180, RC00181):

The wastewater collection system consists of over 1,600 miles of sewer mains that collect wastewater from homes and businesses and convey it to the RWRF. Approximately 90% of the pipeline infrastructure consists of small diameter pipes that serve neighborhoods. The FY 2027 budget includes $26.1 million for the rehabilitation of collection system sewer mains. The major projects will rehabilitate 13.3 miles of pipes in the following three neighborhoods: the area bound by Clinton, Fruit, McKinley and West; the area bound by Ventura, Tulare, First and Sixth; and the area bound by Ashlyn, Gettysburg, Millbrook and Cedar. The total amount budgeted for collection system rehabilitation between FY 2027 and FY 2031 is $111.4 million.

Large Diameter Trunk Sewer Rehabilitation (RC00170 and RC00183): The City’s trunk sewer system consists of 250 miles of large-diameter pipelines ranging from 15- to 84- inches in diameter and buried between 15- and 40-feet below ground. The trunk sewer system is subject to a harsh, corrosive environment that degrades the pipelines, and failures of this system are significant and catastrophic. Of the 250 miles of trunk sewer pipelines, about 27 miles are past their estimated useful life and 10 miles are within 10 years of the remaining useful life. The FY 2027 budget includes $10.7 million to rehabilitate 5,000 feet of 60” diameter pipeline in South Marks Avenue between Kearny Boulevard and Church Avenue, and $7.5 million to rehabilitate 3,300 feet of 48” and 54” diameter pipeline near the Fruit Avenue and Cesar Chavez Boulevard Intersection. The City uses a proactive approach to internally inspect the trunk sewers and develop priorities for future capital projects. The total budget between FY 2027 and 2031 is $156.1 million for the design and construction of large-diameter trunk sewer projects.

Wastewater Treatment Enhancements and Upgrades (TC00176, TC00177, TC00180):

The FY 2027 budget includes infrastructure improvement and rehabilitation projects at the Fresno-Clovis Regional Wastewater Reclamation Facility (RWRF) to maintain compliance with regulatory requirements and address aging infrastructure. The process equipment and structures are reaching 20 to 40+ years of age and require increased maintenance and repair to maintain reliable and efficient operation.

The RWRF Master Plan is programmed for FY 2027, and it will enable the division to establish a clear strategy for scheduling and budgeting the required asset replacements to provide for safe and reliable wastewater treatment using the most efficient, reliable, and cost-effective method. In the meantime, projects have been identified based on staff expertise, which is informed by routine inspections, maintenance history, and observed performance, indicating areas where conditions have deteriorated and reliability concerns exist. The FY 2027 budget consists of $12.7 million for various projects in headworks improvements, secondary treatment and system repairs that include screening and grit September 22, 2026 Page 7 of 11
removal improvements, chiller replacement, flow measurement, building repairs and structural repairs. The total amount budgeted between FY 2027 and FY 2031 is $68.9 million.

North Fresno Wastewater Reclamation Facility (NFWRF) Treatment Improvements (TC00181, TC00187): The NFWRF is operated by DPU’s Wastewater Management Division (WMD). It is permitted to treat approximately .71 million gallons per day (MGD) but currently receives approximately 0.4 MGD of wastewater from the Copper River Ranch development and the adjacent neighborhoods south of Copper Avenue. The NFWRF uses tertiary treatment to produce Disinfected Tertiary Effluent (DTE) this is subsequently used for irrigation. Recently, the NFWRF has experienced operational challenges that have reduced the availability of DTE. Improving the NFWRF processes is necessary to reduce disruptions in the delivery of DTE to the golf course. The NFWRF Expansion Feasibility Study and the NFWRF Process Study were completed in 2025 and identified the need for replacement of the aeration system blowers and diffusers, structural improvements and recoating of various basins, the enhancement of ultraviolet disinfection reactors, and additional process control integration. The design of these improvements was awarded in 2026, and the FY 2027 budget includes $5.3 million for construction related costs. The budgeted amount between FY 2027 and FY 2031 is $5.6 million.

RWRF Solids Treatment (TC00178): Biosolids treatment and handling are a vital wastewater treatment process and are essential to the beneficial reuse of the solids removed during the wastewater treatment process. The FY 2027 projects will repair, enhance, or replace components of the RWRF’s solids handling, digestion, and dewatering systems processes. The capital budget includes $4 million for structural repair and interior recoating of two digesters and $1.2 million for any change orders required to complete the Dewatering Cake Pumps Improvements project. The total amount budgeted for the RWRF Solids Treatment projects between FY 2027 and FY 2031 is $38.3 million.

Renewable Gas Diversion (TC00154): This project provides funding for the infrastructure to clean digester gas and convey and inject it into the regional gas provider’s natural gas distribution pipeline for beneficial reuse and to provide an additional revenue stream. The FY 2027 budget includes $9.4 million for this project and $14.0 million between FY 2027 and FY2031.

Public Utilities Administration and Master Planning Capital Projects The FY 2027 capital program for Public Utilities Administration includes the following capital projects:

Former Fresno Bee Building Demolition (UC00008): In April 2021, Public Utilities purchased the property formerly occupied by the local daily newspaper, the Fresno Bee.

The Administration, Water, and Solid Waste Management Divisions were intended to be housed at this facility, with the Wastewater Management Division utilizing it for fleet management only. Since then, the facility has experienced a series of significant system failures, including HVAC outages, persistent water leaks, and other issues severe enough to require a relocation of staff from the facility. The FY 2027 capital budget includes $8.1 million to demolish the existing building onsite, funded by the three operating utilities with a September 22, 2026 Page 8 of 11
cost share split of 54.1%, 30.7%, and 15.2% between Water, Solid Waste, and Wastewater, respectively. The wastewater rate funded capital expense for FY 2027 is $1.2 million.

Utility Planning (RC00186 and TC00183): Utility planning is a foundational engineering function that utilizes the City’s asset management programs and hydraulic modeling software to analyze and prioritize the City’s infrastructure improvements needed for rehabilitation and replacement of existing assets. Planning documents provide the technical basis and the roadmap for the implementation of the capital program. The major utility planning projects for FY 2027 include the RWRF Master Plan ($2.1 million) and the Onsite Compost Feasibility Study ($580 thousand). Also included in this category of projects is the annual budget for the on-call hydraulic modeling program ($136,800). The FY 2027 budget for utility planning projects totals $2.9 million and $11.8 million between FY 2027 and FY2031.

September 22, 2026 Page 9 of 11
APPENDIX “A” – DETAILED PROJECT LIST
September 22, 2026 Page 10 of 11
September 22, 2026 Page 11 of 11
Wastewater Utility Financial Plan and Rates Study
Pavletic consulting llc E
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Appendix E: Cost Allocation
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Table E-1
Flow Revenue Calculation by Current Customer Class
Item FY27 FY28 FY29 FY30 FY31
Unit Costs, $/HCF see Table 4-5 $1.448 $1.534 $1.626 $1.722 $1.826 Flow values < =================== see Table B-1 =================== > Revenue Calculations, $ x1000
Residential
Unit Costs, $/HCF see Table 4-5 $1.448 $1.534 $1.626 $1.722 $1.826 Flow values in mgd converted to HCF x1000
Single Family see Table B-1 12,716 12,782 12,847 12,912 12,978 Senior Citizen values in mgd 737 737 737 737 737
Multiple Family 1st converted to HCF x1000 536 536 536 536 536 Multiple Family Add'l Units =mgdx10 3x365/748.05 5,586 5,602 5,617 5,632 5,647 Revenue, $ x1000
Single Family Unit Cost x Flow $18,413 $19,607 $20,889 $22,235 $23,698 Senior Citizen Unit Cost x Flow $1,068 $1,131 $1,199 $1,270 $1,346 Multiple Family 1st Unit Cost x Flow $776 $822 $871 $923 $979 Multiple Family Add'l Units Unit Cost x Flow $8,089 $8,593 $9,133 $9,698 $10,311 Total Residential $28,346 $30,153 $32,093 $34,126 $36,334 Commercial
Potable Water
Unit Costs, $/HCF see Table 4-5 $1.448 $1.534 $1.626 $1.722 $1.826 Flow values in mgd converted to HCF x1000 see Table B-1 High values in mgd 589 591 594 596 598
Medium converted to HCF x1000 1,166 1,170 1,174 1,178 1,182 Low =mgdx10 3x365/748.05 2,362 2,370 2,377 2,385 2,393
Revenue, $ x1000
High $853 $907 $965 $1,026 $1,091
Medium $1,689 $1,795 $1,909 $2,028 $2,158
Low $3,420 $3,635 $3,866 $4,107 $4,369
Total $5,962 $6,337 $6,740 $7,161 $7,618
Sewage Effluent
Unit Costs, $/HCF see Table 4-5 $1.448 $1.534 $1.626 $1.722 $1.826 Flow values in mgd converted to HCF x1000 see Table B-1 High values in mgd 21 21 21 21 21
Medium converted to HCF x1000 256 256 256 256 256
Low =mgdx10 3x365/748.05 138 138 138 138 138
Revenue, $ x1000
High $30 $32 $34 $36 $38
Medium $371 $393 $416 $441 $467
Low $200 $212 $224 $237 $252
Total $600 $636 $674 $714 $757
Total Commercial $6,563 $6,973 $7,414 $7,875 $8,375
Schools (ADA Rates)
Unit Costs, $/HCF see Table 4-5 $1.448 $1.534 $1.626 $1.722 $1.826 Flow values in mgd converted to HCF x1000
K-garten/Elem see Table B-1 30 30 30 30 30
Middle values in mgd 7 7 7 7 7
Senior converted to HCF x1000 42 42 42 42 42
Parochial =mgdx10 3x365/748.05 6 6 6 6 6
College 9 9 9 9 9
Revenue, $ x1000
K-garten/Elem $44 $46 $49 $52 $55
Middle $11 $11 $12 $13 $14
Senior $61 $64 $68 $72 $77
Parochial $9 $10 $11 $11 $12
College $12 $13 $14 $15 $16
Total Schools (ADA Rates) $137 $145 $154 $163 $173
Table E-1
Flow Revenue Calculation by Current Customer Class
Item FY27 FY28 FY29 FY30 FY31
Industrial
Potable Water
Unit Costs, $/HCF see Table 4-5 $1.448 $1.534 $1.626 $1.722 $1.826 Flow values in mgd converted to HCF x1000 see Table B-1 High values in mgd 5 5 5 5 5
Low converted to HCF x1000 105 105 105 105 105
Revenue, $ x1000 =mgdx10 3x365/748.05
High $8 $8 $9 $9 $10
Low $153 $162 $171 $181 $192
Total $160 $170 $180 $191 $202
Sewage Effluent
Unit Costs, $/HCF see Table 4-5 $1.448 $1.534 $1.626 $1.722 $1.826 Flow values in mgd converted to HCF x1000 see Table B-1 High values in mgd 3,425 3,425 3,425 3,425 3,425
Low converted to HCF x1000 94 94 94 94 94
Revenue, $ x1000 =mgdx10 3x365/748.05
High $4,959 $5,253 $5,568 $5,897 $6,253
Low $136 $144 $153 $162 $171
Total $5,095 $5,397 $5,721 $6,059 $6,425
Total Industrial $5,255 $5,567 $5,901 $6,250 $6,627
Summary
Revenue Allocation
Residential $28,346 $30,153 $32,093 $34,126 $36,334
Commercial $6,563 $6,973 $7,414 $7,875 $8,375
Schools (ADA rates) $137 $145 $154 $163 $173
Industrial $5,255 $5,567 $5,901 $6,250 $6,627
Total $40,301 $42,839 $45,561 $48,413 $51,509
Percent of Total
Residential 70% 70% 70% 70% 71%
Commercial 16% 16% 16% 16% 16%
Schools (ADA rates) 0.3% 0.3% 0.3% 0.3% 0.3%
Industrial 13% 13% 13% 13% 13%
Total 100% 100% 100% 100% 100%
Table E-2
BOD Revenue Calculation by Current Customer Class
Item FY27 FY28 FY29 FY30 FY31
Unit Costs, $/pound see Table 4-5 $0.295 $0.313 $0.332 $0.352 $0.374 BOD values < ================== see Table B-2 ================== > Revenue Calculations (Unit Costs x BOD values) , $ x1000 Residential
Unit Costs, $/pound see Table 4-5 $0.295 $0.313 $0.332 $0.352 $0.374 Wastewater Discharge BOD, pounds
Single Family see Table B-2 56,750 57,041 57,333 57,624 57,916 Senior Citizen see Table B-2 3,290 3,290 3,290 3,290 3,290 Multiple Family 1st see Table B-2 2,392 2,392 2,392 2,392 2,392 Multiple Family Add'l Units see Table B-2 24,931 24,998 25,066 25,133 25,201 Revenue, $ x1000
Single Family Unit Cost x BOD pounds $6,111 $6,517 $6,948 $7,404 $7,906 Senior Citizen Unit Cost x BOD pounds $354 $376 $399 $423 $449 Multiple Family 1st Unit Cost x BOD pounds $258 $273 $290 $307 $326 Multiple Family Add'l Units Unit Cost x BOD pounds $2,684 $2,856 $3,037 $3,229 $3,440 Total Residential $9,407 $10,022 $10,674 $11,363 $12,122 Commercial
Potable Water
Unit Costs, $/pound see Table 4-5 $0.295 $0.313 $0.332 $0.352 $0.374 Wastewater Discharge BOD, pounds
High see Table B-2 10,115 10,151 10,187 10,223 10,259
Medium see Table B-2 7,006 7,029 7,053 7,076 7,100
Low see Table B-2 5,676 5,695 5,713 5,731 5,749
Revenue, $ x1000
High $1,089 $1,160 $1,234 $1,313 $1,400
Medium $754 $803 $855 $909 $969
Low $611 $651 $692 $736 $785
Total $2,455 $2,613 $2,781 $2,959 $3,154
Sewage Effluent
Unit Costs, $/pound see Table 4-5 $0.295 $0.313 $0.332 $0.352 $0.374 Wastewater Discharge BOD, pounds
High see Table B-2 355 355 355 355 355
Medium see Table B-2 1,537 1,537 1,537 1,537 1,537
Low see Table B-2 331 331 331 331 331
Revenue, $ x1000
High $38 $41 $43 $46 $48
Medium $166 $176 $186 $198 $210
Low $36 $38 $40 $43 $45
Total $239 $254 $269 $286 $304
Total Commercial $2,694 $2,867 $3,051 $3,245 $3,458
Schools (ADA Rates)
Unit Costs, $/pound see Table 4-5 $0.295 $0.313 $0.332 $0.352 $0.374 Wastewater Discharge BOD, pounds
K-garten/Elem see Table B-2 182 182 182 182 182
Middle see Table B-2 45 45 45 45 45
Senior see Table B-2 252 252 252 252 252
Parochial see Table B-2 39 39 39 39 39
College see Table B-2 51 51 51 51 51
Revenue, $ x1000
K-garten/Elem $20 $21 $22 $23 $25
Middle $5 $5 $5 $6 $6
Senior $27 $29 $31 $32 $34
Parochial $4 $4 $5 $5 $5
College $6 $6 $6 $7 $7
Total Schools (ADA Rates) $61 $65 $69 $73 $78
Table E-2
BOD Revenue Calculation by Current Customer Class
Item FY27 FY28 FY29 FY30 FY31
Industrial
Potable Water
Unit Costs, $/pound see Table 4-5 $0.295 $0.313 $0.332 $0.352 $0.374 Wastewater Discharge BOD, pounds
High see Table B-2 93 93 93 93 93
Low see Table B-2 253 253 253 253 253
Revenue, $ x1000
High $10 $11 $11 $12 $13
Low $27 $29 $31 $33 $35
Total $37 $40 $42 $44 $47
Sewage Effluent
Unit Costs, $/pound see Table 4-5 $0.295 $0.313 $0.332 $0.352 $0.374 Wastewater Discharge BOD, pounds
High see Table B-2 55,459 55,459 55,459 55,459 55,459
Low see Table B-2 225 225 225 225 225
Revenue, $ x1000
High $5,972 $6,336 $6,721 $7,125 $7,571
Low $24 $26 $27 $29 $31
Total $5,996 $6,362 $6,748 $7,154 $7,601
Total Industrial $6,033 $6,401 $6,790 $7,199 $7,649
Summary
Revenue Allocation
Residential $9,407 $10,022 $10,674 $11,363 $12,122
Commercial $2,694 $2,867 $3,051 $3,245 $3,458
Schools (ADA rates) $61 $65 $69 $73 $78
Industrial $6,033 $6,401 $6,790 $7,199 $7,649
Total $18,195 $19,355 $20,583 $21,879 $23,306
Percent of Total
Residential 52% 52% 52% 52% 52%
Commercial 15% 15% 15% 15% 15%
Schools (ADA rates) 0.3% 0.3% 0.3% 0.3% 0.3%
Industrial 33% 33% 33% 33% 33%
Total 100% 100% 100% 100% 100%
Table E-3
TSS Revenue Calculation by Current Customer Class
Item FY27 FY28 FY29 FY30 FY31
Unit Costs, $/pound see Table 4-5 $0.350 $0.371 $0.393 $0.416 $0.442 TSS values < =================== see Table B-3 =================== > Revenue Calculations (Unit Costs x TSS values) , $ x1000 Residential
Unit Costs, $/pound see Table 4-5 $0.350 $0.371 $0.393 $0.416 $0.442 Wastewater Discharge TSS, pounds
Single Family see Table B-3 50,202 50,459 50,717 50,975 51,233 Senior Citizen see Table B-3 2,911 2,911 2,911 2,911 2,911 Multiple Family 1st see Table B-3 2,116 2,116 2,116 2,116 2,116 Multiple Family Add'l Units see Table B-3 22,054 22,114 22,174 22,233 22,293 Revenue, $ x1000
Single Family Unit Cost x TSS pounds $6,413 $6,833 $7,275 $7,740 $8,265 Senior Citizen Unit Cost x TSS pounds $372 $394 $418 $442 $470 Multiple Family 1st Unit Cost x TSS pounds $270 $286 $303 $321 $341 Multiple Family Add'l Units Unit Cost x TSS pounds $2,817 $2,995 $3,181 $3,376 $3,597 Total Residential $9,873 $10,508 $11,177 $11,879 $12,673 Commercial
Potable Water
Unit Costs, $/pound see Table 4-5 $0.350 $0.371 $0.393 $0.416 $0.442 Wastewater Discharge TSS, pounds
High see Table B-3 7,081 7,106 7,131 7,156 7,181
Medium see Table B-3 7,006 7,029 7,053 7,076 7,100
Low see Table B-3 6,487 6,508 6,529 6,550 6,571
Revenue, $ x1000
High $905 $962 $1,023 $1,087 $1,159
Medium $895 $952 $1,012 $1,074 $1,145
Low $829 $881 $937 $995 $1,060
Total $2,628 $2,795 $2,971 $3,156 $3,364
Sewage Effluent
Unit Costs, $/pound see Table 4-5 $0.350 $0.371 $0.393 $0.416 $0.442 Wastewater Discharge TSS, pounds
High see Table B-3 248 248 248 248 248
Medium see Table B-3 1,537 1,537 1,537 1,537 1,537
Low see Table B-3 379 379 379 379 379
Revenue, $ x1000
High $32 $34 $36 $38 $40
Medium $196 $208 $221 $233 $248
Low $48 $51 $54 $57 $61
Total $276 $293 $310 $329 $349
Total Commercial $2,905 $3,088 $3,282 $3,484 $3,713
Schools (ADA Rates)
Unit Costs, $/pound see Table 4-5 $0.350 $0.371 $0.393 $0.416 $0.442 Wastewater Discharge TSS, pounds
K-garten/Elem see Table B-3 182 182 182 182 182
Middle see Table B-3 45 45 45 45 45
Senior see Table B-3 252 252 252 252 252
Parochial see Table B-3 39 39 39 39 39
College see Table B-3 51 51 51 51 51
Revenue, $ x1000
K-garten/Elem $23 $25 $26 $28 $29
Middle $6 $6 $6 $7 $7
Senior $32 $34 $36 $38 $41
Parochial $5 $5 $6 $6 $6
College $7 $7 $7 $8 $8
Total Schools (ADA Rates) $73 $77 $82 $86 $92
Table E-3
TSS Revenue Calculation by Current Customer Class
Item FY27 FY28 FY29 FY30 FY31
Industrial
Potable Water
Unit Costs, $/pound see Table 4-5 $0.350 $0.371 $0.393 $0.416 $0.442 Wastewater Discharge TSS, pounds
High see Table B-3 65 65 65 65 65
Low see Table B-3 289 289 289 289 289
Revenue, $ x1000
High $8 $9 $9 $10 $11
Low $37 $39 $42 $44 $47
Total $45 $48 $51 $54 $57
Sewage Effluent
Unit Costs, $/pound see Table 4-5 $0.350 $0.371 $0.393 $0.416 $0.442 Wastewater Discharge TSS, pounds
High see Table B-3 20,443 20,443 20,443 20,443 20,443
Low see Table B-3 258 258 258 258 258
Revenue, $ x1000
High $2,612 $2,768 $2,932 $3,104 $3,298
Low $33 $35 $37 $39 $42
Total $2,644 $2,803 $2,969 $3,143 $3,340
Total Industrial $2,690 $2,851 $3,020 $3,197 $3,397
Summary
Revenue Allocation
Residential $9,873 $10,508 $11,177 $11,879 $12,673
Commercial $2,905 $3,088 $3,282 $3,484 $3,713
Schools (ADA rates) $73 $77 $82 $86 $92
Industrial $2,690 $2,851 $3,020 $3,197 $3,397
Total $15,540 $16,525 $17,560 $18,647 $19,875
Percent of Total
Residential 64% 64% 64% 64% 64%
Commercial 19% 19% 19% 19% 19%
Schools (ADA rates) 0.5% 0.5% 0.5% 0.5% 0.5%
Industrial 17% 17% 17% 17% 17%
Total 100% 100% 100% 100% 100%
Table E-4
Flow, BOD and TSS Total Revenue by Current Customer Class Item FY27 FY28 FY29 FY30 FY31
Revenues, $ x1000 see Table E-1, Table E-2, and Table E-3 Residential
Single Family $30,937 $32,957 $35,112 $37,379 $39,869
Senior Citizen $1,794 $1,901 $2,015 $2,134 $2,265
Multiple Family 1st $1,304 $1,382 $1,465 $1,551 $1,646
Multiple Family Add'l Units $13,591 $14,443 $15,351 $16,303 $17,348 Total Residential $47,626 $50,683 $53,943 $57,368 $61,129 Commercial
Potable Water
High $2,847 $3,029 $3,222 $3,426 $3,650
Medium $3,338 $3,550 $3,775 $4,012 $4,273
Low $4,860 $5,167 $5,494 $5,838 $6,214
Total $11,046 $11,746 $12,492 $13,276 $14,137
Sewage Effluent
High $100 $106 $112 $119 $126
Medium $732 $776 $823 $872 $925
Low $284 $301 $319 $338 $358
Total $1,116 $1,183 $1,254 $1,328 $1,409
Total Commercial $12,162 $12,929 $13,746 $14,603 $15,546 Schools (ADA Rates)
K-garten/Elem $87 $92 $97 $103 $109
Middle $21 $23 $24 $26 $27
Senior $120 $127 $135 $143 $152
Parochial $18 $20 $21 $22 $23
College $25 $26 $28 $29 $31
Total Schools (ADA Rates) $271 $287 $305 $323 $342
Industrial
Potable Water
High $26 $28 $29 $31 $33
Low $217 $230 $244 $258 $274
Total $243 $258 $273 $289 $307
Sewage Effluent
High $13,542 $14,358 $15,221 $16,127 $17,122
Low $193 $205 $217 $230 $244
Total $13,735 $14,562 $15,438 $16,356 $17,366
Total Industrial $13,978 $14,820 $15,711 $16,645 $17,673 Summary
Revenue Allocation
Residential $47,626 $50,683 $53,943 $57,368 $61,129
Commercial $12,162 $12,929 $13,746 $14,603 $15,546
Schools (ADA rates) $271 $287 $305 $323 $342
Industrial $13,978 $14,820 $15,711 $16,645 $17,673
Total $74,036 $78,719 $83,705 $88,939 $94,690
Percent of Total
Residential 64% 64% 64% 65% 65%
Commercial 16% 16% 16% 16% 16%
Schools (ADA rates) 0.4% 0.4% 0.4% 0.4% 0.4%
Industrial 19% 19% 19% 19% 19%
Total 100% 100% 100% 100% 100%
Table E-5
Accounts/Units Revenue Calculation by Current Customer Class Item FY27 FY28 FY29 FY30 FY31
Unit Costs, $/Acct-DU see Table 4-5 $3.45 $3.65 $3.85 $4.10 $4.30 Accts/Dwelling Units values < =================== see Table B-4 =================== > Revenue Calculations (Unit Costs x Acct/Units values) , $ x1000 Residential
Single Family $4,995 $5,312 $5,632 $6,028 $6,354
Senior Citizen $290 $306 $323 $344 $361
Multiple Family 1st $293 $310 $327 $349 $366
Multiple Family Add'l Units $3,058 $3,244 $3,431 $3,664 $3,853 Total Residential $8,636 $9,173 $9,713 $10,384 $10,933
Commercial
Potable Water
High $35 $37 $39 $42 $44
Medium $49 $52 $56 $59 $62
Low $257 $273 $289 $308 $325
Total $342 $363 $384 $410 $431
Sewage Effluent
High $0.4 $0.4 $0.4 $0.4 $0.5
Medium $0.7 $0.8 $0.8 $0.9 $0.9
Low $4.9 $5.2 $5.5 $5.9 $6.1
Total $6 $6 $7 $7 $8
Total Commercial $348 $369 $390 $417 $439
Schools (ADA Rates)
K-garten/Elem $0.7 $0.7 $0.7 $0.8 $0.8
Middle $0.0 $0.0 $0.0 $0.0 $0.1
Senior $0.2 $0.2 $0.2 $0.2 $0.3
Parochial $0.1 $0.1 $0.1 $0.1 $0.2
College $0.0 $0.0 $0.0 $0.0 $0.1
Total Schools (ADA Rates) $1.1 $1.1 $1.2 $1.3 $1.3
Industrial
Potable Water
High $0.1 $0.1 $0.1 $0.1 $0.1
Low $5.3 $5.6 $5.9 $6.3 $6.6
Total $5.3 $5.7 $6.0 $6.3 $6.7
Sewage Effluent
High $1.4 $1.5 $1.6 $1.7 $1.8
Low $1.3 $1.4 $1.5 $1.6 $1.7
Total $2.8 $2.9 $3.1 $3.3 $3.5
Total Industrial $8 $9 $9 $10 $10
Summary
Revenue Allocation
Residential $8,636 $9,173 $9,713 $10,384 $10,933
Commercial $348 $369 $390 $417 $439
Schools (ADA rates) $1 $1 $1 $1 $1
Industrial $8 $9 $9 $10 $10
Total $8,993 $9,551 $10,114 $10,812 $11,383
Percent of Total
Residential 96% 96% 96% 96% 96%
Commercial 4% 4% 4% 4% 4%
Schools (ADA rates) 0.01% 0.01% 0.01% 0.01% 0.01%
Industrial 0.09% 0.09% 0.09% 0.09% 0.09%
Total 100% 100% 100% 100% 100%

Fresno City CouncilOctober 8, 2026

Fresno City Council
October 8, 2026