Agenda packet — Imperial Beach City Council, May 6, 2026 (part 2 of 2)

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City of Imperial Beach
FY26 Base Year ModelStep 4 - Sewer Rate Determination
Actual Unit Charges - MonthlyFY25 Unit Charges Fixed Charge & Commodity Rate User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,857 4,543 264,604 261.58$ $6.53 7.64$ 14.16$ 21.80$ 6.53$ 1,008,902$ 1,727,321$ 2,736,223$ 51.4%Subtotal- Residential 3,857 4,543 264,604 1,008,902$ 1,727,321$ 2,736,223$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 91 80 15,390 261.58$ $13.70 7.64$ 14.16$ 21.80$ 13.70$ 21,991$ 210,843$ 232,834$ 4.4%Small Commercial 155 144 10,190 261.58$ $5.91 7.64$ 14.16$ 21.80$ 5.91$ 38,675$ 60,224$ 98,898$ 1.9%Car Wash/Laundries 12 9 11,290 261.58$ $5.68 7.64$ 14.16$ 21.80$ 5.68$ 2,572$ 64,130$ 66,702$ 1.3%Public Agency/Institutional 22 6 10,574 261.58$ $5.47 7.64$ 14.16$ 21.80$ 5.47$ 3,035$ 57,838$ 60,873$ 1.1%Heavy Commercial 12 43 7,200 261.58$ $8.97 7.64$ 14.16$ 21.80$ 8.97$ 8,351$ 64,580$ 72,931$ 1.4%Mixed Use Light 12 52 1,815 261.58$ $6.93 7.64$ 14.16$ 21.80$ 6.93$ 9,937$ 12,580$ 22,517$ 0.4%Mixed Use Heavy 2 2 330 261.58$ $8.20 7.64$ 14.16$ 21.80$ 8.20$ 467$ 2,709$ 3,176$ 0.1%Navy 1 0 0 261.58$ $7.65 7.64$ 14.16$ 21.80$ 7.65$ 92$ 0$ 92$ 0.0%Multi-family 1,956 2,484 217,994 261.58$ $6.53 7.64$ 14.16$ 21.80$ 6.53$ 601,437$ 1,423,052$ 2,024,489$ 38.1%Subtotal Non-Residential 2,263 2,820 274,783 686,556$ 1,895,955$ 2,582,511$ 48.6% Total 6,120 7,362 539,387 $ 1,695,458 $ 3,623,276 $ 5,318,734 100%Check - - 32% 68% (456,788)$ 5,318,734$
Actual Unit Charges - Monthly
FY26 Unit Charges Fixed Charge & Commodity Rate
User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 $269.43 $6.72 7.86$ 14.59$ 22.45$ 6.72$ 1,223,949$ 1,937,851$ 3,161,801$ 53.4%Subtotal- Residential 3,876 4,543 288,208 1,223,949$ 1,937,851$ 3,161,801$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 269.43$ $14.11 7.86$ 14.59$ 22.45$ 14.11$ 23,217$ 230,963$ 254,180$ 4.3%Small Commercial 154 144 11,117 269.43$ $6.09 7.86$ 14.59$ 22.45$ 6.09$ 39,741$ 67,661$ 107,402$ 1.8%Car Wash/Laundries 11 9 10,747 269.43$ $5.85 7.86$ 14.59$ 22.45$ 5.85$ 2,555$ 62,919$ 65,475$ 1.1%Public Agency/Institutional 21 6 11,888 269.43$ $5.63 7.86$ 14.59$ 22.45$ 5.63$ 3,032$ 66,979$ 70,011$ 1.2%Heavy Commercial 12 43 7,007 269.43$ $9.24 7.86$ 14.59$ 22.45$ 9.24$ 8,601$ 64,743$ 73,344$ 1.2%Mixed Use Light 12 52 2,079 269.43$ $7.14 7.86$ 14.59$ 22.45$ 7.14$ 10,235$ 14,847$ 25,082$ 0.4%Mixed Use Heavy 2 2 468 269.43$ $8.45 7.86$ 14.59$ 22.45$ 8.45$ 480$ 3,957$ 4,438$ 0.1%Navy 1 0 0 269.43$ $7.88 7.86$ 14.59$ 22.45$ 7.88$ 94$ 0$ 94$ 0.0%Multi-family 1,966 2,484 221,665 269.43$ $6.72 7.86$ 14.59$ 22.45$ 6.72$ 669,339$ 1,490,429$ 2,159,769$ 36.5%Subtotal Non-Residential 2,276 2,820 281,343 757,296$ 2,002,499$ 2,759,795$ 46.6% Total 6,152 7,362 569,551 $ 1,981,245 $ 3,940,350 $ 5,921,595 100%Check - - 33% 67% (258,171)$ 5,921,595$

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City of Imperial Beach
FY26 Base Year ModelStep 4 - Sewer Rate Determination
Proposed Unit Charges - MonthlyFY27 Unit Charges Fixed Charge & Commodity Rate User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 312.53$ $7.80 9.12$ 16.92$ 26.04$ 7.80$ 1,211,374$ 2,247,907$ 3,459,281$ 52.4%Subtotal- Residential 3,876 4,543 288,208 1,211,374$ 2,247,907$ 3,459,281$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 312.53$ $16.37 9.12$ 16.92$ 26.04$ 16.37$ 26,931$ 267,918$ 294,849$ 4.5%Small Commercial 154 144 11,117 312.53$ $7.06 9.12$ 16.92$ 26.04$ 7.06$ 46,099$ 78,487$ 124,586$ 1.9%Car Wash/Laundries 11 9 10,747 312.53$ $6.79 9.12$ 16.92$ 26.04$ 6.79$ 2,964$ 72,986$ 75,951$ 1.2%Public Agency/Institutional 21 6 11,888 312.53$ $6.54 9.12$ 16.92$ 26.04$ 6.54$ 3,517$ 77,696$ 81,213$ 1.2%Heavy Commercial 12 43 7,007 312.53$ $10.72 9.12$ 16.92$ 26.04$ 10.72$ 9,978$ 75,102$ 85,079$ 1.3%Mixed Use Light 12 52 2,079 312.53$ $8.28 9.12$ 16.92$ 26.04$ 8.28$ 11,873$ 17,222$ 29,095$ 0.4%Mixed Use Heavy 2 2 468 312.53$ $9.80 9.12$ 16.92$ 26.04$ 9.80$ 557$ 4,590$ 5,148$ 0.1%Navy 1 0 0 312.53$ $9.14 9.12$ 16.92$ 26.04$ 9.14$ 109$ 0$ 110$ 0.0%Multi-family 1,966 2,484 221,665 312.53$ $7.80 9.12$ 16.92$ 26.04$ 7.80$ 719,691$ 1,728,898$ 2,448,589$ 37.1%Subtotal Non-Residential 2,276 2,820 281,343 821,720$ 2,322,899$ 3,144,619$ 47.6% Total 6,152 7,362 569,551 $ 2,033,094 $ 4,570,806 $ 6,603,901 100%Check - - 31% 69% (564,628)$ 6,603,901$
Proposed Unit Charges - Monthly
FY28 Unit Charges Fixed Charge & Commodity Rate
User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 359.41$ $8.97 10.49$ 19.46$ 29.95$ 8.97$ 1,393,080$ 2,585,093$ 3,978,174$ 52.4%Subtotal- Residential 3,876 4,543 288,208 1,393,080$ 2,585,093$ 3,978,174$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 359.41$ $18.82 10.49$ 19.46$ 29.95$ 18.82$ 30,971$ 308,105$ 339,076$ 4.5%Small Commercial 154 144 11,117 359.41$ $8.12 10.49$ 19.46$ 29.95$ 8.12$ 53,014$ 90,260$ 143,274$ 1.9%Car Wash/Laundries 11 9 10,747 359.41$ $7.81 10.49$ 19.46$ 29.95$ 7.81$ 3,409$ 83,934$ 87,343$ 1.2%Public Agency/Institutional 21 6 11,888 359.41$ $7.52 10.49$ 19.46$ 29.95$ 7.52$ 4,045$ 89,350$ 93,395$ 1.2%Heavy Commercial 12 43 7,007 359.41$ $12.33 10.49$ 19.46$ 29.95$ 12.33$ 11,474$ 86,367$ 97,841$ 1.3%Mixed Use Light 12 52 2,079 359.41$ $9.53 10.49$ 19.46$ 29.95$ 9.53$ 13,654$ 19,805$ 33,459$ 0.4%Mixed Use Heavy 2 2 468 359.41$ $11.27 10.49$ 19.46$ 29.95$ 11.27$ 641$ 5,279$ 5,920$ 0.1%Navy 1 0 0 359.41$ $10.52 10.49$ 19.46$ 29.95$ 10.52$ 126$ 0$ 126$ 0.0%Multi-family 1,966 2,484 221,665 359.41$ $8.97 10.49$ 19.46$ 29.95$ 8.97$ 827,645$ 1,988,233$ 2,815,878$ 37.1%Subtotal Non-Residential 2,276 2,820 281,343 944,978$ 2,671,334$ 3,616,312$ 47.6% Total 6,152 7,362 569,551 $ 2,338,059 $ 5,256,427 $ 7,594,486 100%Check - - 31% 69% (649,322)$ 7,594,486$

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APPENDIX B: Option 2

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City of Imperial Beach
Sewer Enterprise Fund
Actual Projected Proposed Proposed Proposed Proposed Proposed FY25 FY26 FY27 FY28 FY29 FY30 FY31
Non - Operating Revenue 10 11 12 13 14 15 16
346.70-03 County Sewer Collections $ 6,335,895 $ 6,475,750 $ 8,766,601 $ 8,636,908 $ 9,574,385 $ 9,574,385 $ 9,574,385346.70-04 Sewer Fees-Special Bill $ - $ 131,480 $ - $ - 346.70-05 Sewer Capacity Fees $ - $ - $ - $ - $ - $ - $ - 346.70-07 Capacity Fees - ADU $ - $ - $ - $ - $ - $ - $ - 361.80-01 Allocated Interest $ - $ - $ - $ - $ - $ - $ - 361.80-02 Non-Allocated Interest $ - $ - $ - $ - $ - $ - $ - 361.80-03 Mrkt Value Investments $ 338,395 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000361.83-04 Sale on Fixed Asset $ - $ - $ - $ - $ - $ - $ - 361.85-01 Other Cost Reimbursement $ - $ - $ - $ - $ - $ - $ - 361.90-08 Transfers in - Other Funds $ - $ - $ - $ - $ - $ - $ - 361.83-03 Miscellanous Revenue $ - $ - $ - $ - $ - $ - $ - 371.83-05 Navy Coastal Campus Project $ - $ - $ - $ - $ - $ - $ - $ 6,674,290 $ 6,807,230 $ 8,966,601 $ 8,836,908 $ 9,774,385 $ 9,774,385 $ 9,774,385 601-5060 SEWER ENTERPRISE FUND
Employee Costs
436.10-01 SALARIES FULL-TIME $ 512,900 $ 618,500 $ 616,600 $ 635,098 $ 654,151 $ 673,775 $ 693,989436.10-03 OVERTIME $ 2,900 $ 3,300 $ 3,100 $ 3,193 $ 3,289 $ 3,387 $ 3,489436.10-07 STAND-BY PAY $ - $ 20,000 $ 20,000 $ 20,600 $ 21,218 $ 21,855 $ 22,510436.10-08 AUTO ALLOWANCE $ 2,000 $ 6,400 $ 6,400 $ 6,592 $ 6,790 $ 6,993 $ 7,203436.10-08 CELL PHONE ALLOWANCE $ 2,500 $ 2,400 $ 2,700 $ 2,781 $ 2,864 $ 2,950 $ 3,039436.11-01 PERS-CITY PORTION $ 47,700 $ 55,300 $ 54,000 $ 55,620 $ 57,289 $ 59,007 $ 60,777436.11-02 PERS-EMPLOYEE PORTION $ - $ - $ - $ - $ - $ - $ - 436.11-03 SECTION 125 CAFETERIA $ 96,000 $ 147,200 $ 137,100 $ 141,213 $ 145,449 $ 149,813 $ 154,307436.11-04 LIFE INSURANCE $ 1,600 $ 1,600 $ 1,500 $ 1,545 $ 1,591 $ 1,639 $ 1,688436.11-05 UNEMPLOYMENT INSURANCE $ 2,900 $ 3,500 $ 3,400 $ 3,502 $ 3,607 $ 3,715 $ 3,827436.11-06 WORKER'S COMP INSURANCE $ 34,500 $ 41,400 $ 41,300 $ 42,539 $ 43,815 $ 45,130 $ 46,484436.11-07 FICA $ 38,400 $ 46,100 $ 45,800 $ 47,174 $ 48,589 $ 50,047 $ 51,548436.11-08 HEALTH REIMBURSEMENT $ - $ - $ - $ - $ - $ - $ - 436.11-10 FRINGE BENEFITS / PENSION EXPENSE $ - $ - $ - $ - $ - $ - $ - 436.11-11 OPEB EXPENSE $ - $ - $ - $ - $ - $ - $ - 436.11-12 HRA CONTRIBUTION $ - $ - $ - $ - $ - $ - $ - Other Costs436.20-06 PROFESSIONAL SERVICES $ 35,100 $ 93,000 $ 13,000 $ 13,390 $ 13,792 $ 14,205 $ 14,632436.20-21 NUISANCE ABATEMENT CHARGE $ - $ - $ - $ - $ - $ - $ - 436.20-23 SECURITY & ALARM $ 46,700 $ 20,800 $ 41,300 $ 42,539 $ 43,815 $ 45,130 $ 46,484436.21-01 TEMPORARY STAFFING $ - $ - $ - $ - $ - $ - $ - 436.21-04 TECHNICAL SERVICES $ 3,850,900 $ 3,675,534 $ 5,673,029 $ 5,488,497 $ 6,345,017 $ 5,685,100 $ 6,267,507436.21-23 TRAFFIC CONTROL $ - $ - $ - $ - $ - $ - $ - 436.25-02 RENT-EQUIPMENT $ - $ - $ - $ - $ - $ - $ - 436.26-03 PUBLIC WORKS ADMIN $ - $ - $ - $ - $ - $ - $ - 436.26-04 ABC-ADMIN SVC CHARGE $ 649,300 $ 662,300 $ 675,500 $ 695,765 $ 716,638 $ 738,137 $ 760,281436.26-05 ABC-TECHNOLOGY SVC CHARGE $ 34,900 $ 35,600 $ 36,300 $ 37,389 $ 38,511 $ 39,666 $ 40,856436.26-06 ABC-RISK MGMT SVC CHARGE $ 102,800 $ 104,900 $ 107,000 $ 110,210 $ 113,516 $ 116,922 $ 120,429436.26-07 ABC-FMP EQUIPMENT CHARGE $ 63,500 $ 64,800 $ 66,100 $ 68,083 $ 70,125 $ 72,229 $ 74,396436.26-08 ABC-FACILITIES CHARGE $ 4,100 $ 4,200 $ 4,300 $ 4,429 $ 4,562 $ 4,699 $ 4,840436.27-01 GAS & ELECTRIC (SDG&E) $ 73,900 $ 75,000 $ 78,800 $ 81,164 $ 83,599 $ 86,107 $ 88,690436.27-02 UTILITIES-WATER $ 52,500 $ 50,000 $ 52,500 $ 54,075 $ 55,697 $ 57,368 $ 59,089436.27-04 UTILITIES-TELEPHONE $ - $ - $ - $ - $ - $ - $ - 436.27-05 UTILITIES-CELL PHONES $ 2,500 $ 4,100 $ 4,100 $ 4,223 $ 4,350 $ 4,480 $ 4,615436.28-01 MAINTENANCE & REPAIR $ 73,905 $ 93,000 $ 55,000 $ 56,650 $ 58,350 $ 60,100 $ 61,903436.28-04 TRAVEL, TRAINING, MEETING $ 7,700 $ 15,000 $ 6,000 $ 6,180 $ 6,365 $ 6,556 $ 6,753436.28-09 POSTAGE & FREIGHT $ - $ 11,000 $ 5,500 $ 5,665 $ 5,835 $ 6,010 $ 6,190436.28-12 MEMBERSHIP DUES $ 2,300 $ 1,800 $ 1,800 $ 1,854 $ 1,910 $ 1,967 $ 2,026436.28-13 FEES & LICENSES $ 5,500 $ 7,600 $ 7,800 $ 8,034 $ 8,275 $ 8,523 $ 8,779436.29-04 OTHER SERVICES & CHARGES $ 17,000 $ 17,000 $ 17,000 $ 17,510 $ 18,035 $ 18,576 $ 19,134436.29-06 LOSS ON SALE $ - $ - $ - $ - $ - $ - $ - 436.30-02 OPERATING SUPPLIES $ 46,200 $ 30,000 $ 30,000 $ 30,900 $ 31,827 $ 32,782 $ 33,765436.30-22 SMALL TOOLS/NON-CAPITAL $ 2,500 $ 2,500 $ 2,500 $ 2,575 $ 2,652 $ 2,732 $ 2,814436.50-04 EQUIPMENT $ 63,980 $ 65,000 $ - $ - $ - $ - $ - 436.00-00 REBUILD OPERATIONS RESERVE $ - $ - $ - $ - $ - $ - $ - 436.70-01 DEPRECIATION EXPENSE $ - $ - $ - $ - 436.90-01 TRANSFER OUT $ - $ - $ - $ - $ - $ - $ - Page 132 of 168 City of Imperial Beach
Sewer Enterprise Fund
Actual Projected Proposed Proposed Proposed Proposed Proposed FY25 FY26 FY27 FY28 FY29 FY30 FY31
419.70-03 AMORTIZATION EXPENSE (GASB 96) $ - $ - $ - $ - $ - $ - $ - TOTAL SEWER ENTERPRISE FUND $ 5,876,685 $ 5,978,834 $ 7,809,429 $ 7,688,989 $ 8,611,524 $ 8,019,602 $ 8,672,044 TOTAL O&M $ 5,876,685 $ 5,978,834 $ 7,809,429 $ 7,688,989 $ 8,611,524 $ 8,019,602 $ 8,672,044Capital Costs Transfer to Capital Reserve for CIP Funding $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,030,000 $ 1,060,900TOTAL CAPITAL RESERVE $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,030,000 $ 1,060,900TOTAL O&M AND CIP FUNDING $ 6,912,591 $ 6,934,336 $ 8,809,429 $ 8,688,989 $ 9,611,524 $ 9,049,602 $ 9,732,944 Transfers
Establish Minimum Capital Reserve Fund $ - $ - $ - $ - $ - $ - $ - Additional Operating ReservesTOTAL TRANSFERS $ - $ - $ - $ - $ - $ - $ - TOTAL NONOPERATING EXPENDITURES $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,030,000 $ 1,060,900FLOW STABILIZATION RESERVES $ - $ - $ - RESERVES $ - $ - $ - $ - $ - $ - FLOW STABILIZATION RESERVES TOTAL REVENUE REQUIREMENTS $ 238,301 $ 127,106 $ (157,172) $ (147,919) $ (162,862) $ (724,783) $ (41,441)TOTAL BUDGET PRIOR TO TRANSFERS $ 238,301 $ 127,106 $ (157,172) $ (147,919) $ (162,862) $ (724,783) $ (41,441)

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City of Imperial Beach
FY 26 Base Year Model
Step 2 -- Determination of Unit Costs
Actual
FY25
Actual
FY26
Proposed
FY27
Proposed
FY28
Proposed
FY29
Proposed
FY30
Proposed
FY31
Cost Category
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost

1. Customer Related Costs $ 405,157 $ 460,660 $ 427,280 $ 440,098 $ 453,301 $ 453,301 $ 453,301 Number of Customers 6,120 6,152 6,152 6,152 6,152 6,152 6,152 Unit Cost ($ / Customer) $ 91.62 $ 94.37 $ 104.75 $ 116.28 $ 129.07 $ 140.68 $ 151.94

2. Capacity Related Costs $ 1,530,846 $ 1,629,401 $ 1,568,200 $ 1,600,246 $ 1,633,253 $ 1,653,735 $ 1,674,217 Number of Hydraulic Equivalencies 7,362 7,362 7,362 7,362 7,362 7,362 7,362 Unit Cost $ 169.95 $ 175.05 $ 194.31 $ 215.68 $ 239.41 $ 260.95 $ 281.83 Total Fixed Charge Based on Hydraulic Meters $ 261.58 $ 269.43 $ 299.06 $ 331.96 $ 368.47 $ 401.64 $ 433.77 Accounts 6,120 6,152 6,152 6,152 6,152 6,152 6,152
Base Charge (Fixed costs divided by total accounts) $ 316.34 $ 339.74 $ 324.36 $ 331.66 $ 339.17 $ 342.50 $ 345.83

3. Collection System Volume Related Costs $ 1,125,689 $ 1,168,741 $ 1,140,920 $ 1,160,148 $ 1,179,952 $ 1,190,805 $ 1,201,657 Annual Flow (HCF) 539,387 569,551 569,551 569,551 569,551 569,551 569,551 Unit Cost ($ / HCF) $ 1.28 $ 1.31 $ 1.46 $ 1.62 $ 1.80 $ 1.96 $ 2.12

4. Treatment Plant - Wastewater Strength Related
$ 3,850,900 $ 3,675,534 $ 5,673,029 $ 5,488,497 $ 6,345,017 $ 5,685,100 $ 6,267,507 Parameter
Allocation %'s
Flow (HCF) 49.9% $ 1,921,599 $ 1,834,091 $ 2,830,841 $ 2,738,760 $ 3,166,163 $ 2,836,865 $ 3,127,486 BOD (LBS.) 23.6% $ 908,812 $ 867,426 $ 1,338,835 $ 1,295,285 $ 1,497,424 $ 1,341,684 $ 1,479,132 SS (LBS.) 26.5% $ 1,020,489 $ 974,017 $ 1,503,353 $ 1,454,452 $ 1,681,430 $ 1,506,552 $ 1,660,889 100.00%
Annual Flow (HCF) 539,387 569,551 569,551 569,551 569,551 569,551 569,551 Pounds of BOD (lbs) 50.1% 748,268 790,076 790,076 790,076 790,076 790,076 790,076 Pounds of SS (ibs) 705,738 744,970 744,970 744,970 744,970 744,970 744,970 Unit Cost ($ / HCF) $ 2.88 $ 2.97 $ 3.29 $ 3.65 $ 4.06 $ 4.42 $ 4.77 Unit Cost ($ / lb) $ 1.13 $ 1.16 $ 1.29 $ 1.43 $ 1.59 $ 1.73 $ 1.87 Unit Cost ($ / lb) $ 1.24 $ 1.28 $ 1.42 $ 1.58 $ 1.75 $ 1.91 $ 2.06 Total Revenue Requirement For Rates $ 6,912,591 $ 6,934,336 $ 8,809,429 $ 8,688,989 $ 9,611,524 $ 8,982,941 $ 9,596,682 Add ___Revenue $ - $ - $ - $ - $ - $ - $ -
Add Fog Program Revenue $ - $ - $ - $ - $ - $ - $ -
Total $ 6,912,591 $ 6,934,336 $ 8,809,429 $ 8,688,989 $ 9,611,524 $ 8,982,941 $ 9,596,682 Check - - - - - - -

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City of Imperial Beach
FY26 Base Year ModelStep 3 - Sewer User Rate Calculation by Fund and Cost Actual FY25 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 91.62 $ 169.95 $ 1.28 $ 2.88 $ 1.13 $ 1.24 Total Annual Revenue Required Single Family 3,857 4,543 264,604 330,373 330,373 353,389$ 772,044$ 337,575$ 761,789$ 372,820$ 411,061$ 3,008,679$ Subtotal- Residential 3,857 4,543 264,604 330,373 330,373 353,389$ 772,044$ 337,575$ 761,789$ 372,820$ 411,061$ 3,008,679$ Rest/Bakeries/Mort./Groc. 91 80 15,390 96,076 57,646 8,338$ 13,653$ 19,634$ 44,307$ 108,421$ 71,725$ 266,078$Small Commercial 155 144 10,190 9,542 9,542 14,202$ 24,473$ 13,000$ 29,337$ 10,768$ 11,873$ 103,653$ Car Wash/Laundries 12 9 11,290 10,573 7,753 1,099$ 1,473$ 14,404$ 32,505$ 11,931$ 9,647$ 71,059$ Public Agency/Institutional 22 6 10,574 8,581 6,601 2,016$ 1,020$ 13,490$ 30,441$ 9,684$ 8,213$ 64,863$ Heavy Commercial 12 43 7,200 17,978 17,978 1,099$ 7,251$ 9,185$ 20,727$ 20,288$ 22,369$ 80,920$ Mixed Use Light 12 52 1,815 2,040 3,173 1,099$ 8,838$ 2,316$ 5,226$ 2,302$ 3,948$ 23,729$ Mixed Use Heavy 2 2 330 928 495 183$ 283$ 422$ 951$ 1,048$ 616$ 3,503$ Navy 1 0 0 0 0 92$ -$ 0$ 0$ 0$ 0$ 92$ Multi-Family 1,956 2,484 217,994 272,177 272,177 179,214$ 422,222$ 278,111$ 627,599$ 307,148$ 338,653$ 2,152,947$ Subtotal Non-Residential 2,263 2,820 274,783 417,896 375,366 207,343$ 479,214$ 350,561$ 791,095$ 471,588$ 467,043$ 2,766,843$ Total 6,120 7,362 539,387 748,268 705,738 $ 560,732 $ 1,251,258 $ 688,136 $ 1,552,884 $ 844,408 $ 878,105 $ 5,775,522Check (Should = 0) - - - - 155,574.90 (279,588)$ (437,553)$ (368,715)$ (64,404)$ (142,384)$ (1,137,069)$ Projected FY26 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 94.37 $ 175.05 $ 1.31 $ 2.97 $ 1.16 $ 1.28 Total Annual Revenue Required Single Family 3,876 4,543 288,208 359,844 359,844 365,784$ 795,206$ 378,719$ 854,638$ 418,260$ 461,163$ 3,273,770$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 365,784$ 795,206$ 378,719$ 854,638$ 418,260$ 461,163$ 3,273,770$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 9,154$ 14,063$ 21,512$ 48,545$ 118,789$ 78,584$ 290,647 $ Small Commercial 154 144 11,117 10,410 10,410 14,533$ 25,208$ 14,608$ 32,966$ 12,100$ 13,341$ 112,757$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,038$ 1,517$ 14,123$ 31,870$ 11,698$ 9,458$ 69,704$ Public Agency/Institutional 21 6 11,888 9,648 7,422 1,982$ 1,050$ 15,622$ 35,253$ 11,214$ 9,511$ 74,632 $ Heavy Commercial 12 43 7,007 17,498 17,498 1,132$ 7,469$ 9,208$ 20,779$ 20,338$ 22,425$ 81,351$ Mixed Use Light 12 52 2,079 2,336 3,634 1,132$ 9,103$ 2,732$ 6,165$ 2,715$ 4,657$ 26,505$ Mixed Use Heavy 2 2 468 1,315 702 189$ 292$ 615$ 1,388$ 1,529$ 899$ 4,912$ Navy 1 0 0 0 0 94$ -$ 0$ 0$ 0$ 0$ 94$ Multi-Family 1,966 2,484 221,665 276,761 276,761 185,534$ 434,889$ 291,278$ 657,314$ 321,690$ 354,687$ 2,245,393$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 214,790$ 493,590$ 369,698$ 834,281$ 500,075$ 493,563$ 2,905,996$ Total 6,152 7,362 569,551 790,076 744,970 $ 580,574 $ 1,288,796 $ 748,417 $ 1,688,919 $ 918,335 $ 954,726 $ 6,179,766Check (Should = 0) - - - - 119,913.74 (340,605)$ (420,324)$ (145,173)$ 50,909$ (19,291)$ (754,570)$ Strength (Treatment)Strength (Treatment)

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City of Imperial Beach
FY26 Base Year ModelStep 3 - Sewer User Rate Calculation by Fund and Cost Proposed FY27 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 104.75 $ 194.31 $ 1.46 $ 3.29 $ 1.29 $ 1.42 Total Annual Revenue Required Single Family 3,876 4,543 288,208 359,844 359,844 406,020$ 882,678$ 420,378$ 948,648$ 464,269$ 511,891$ 3,633,884$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 406,020$ 882,678$ 420,378$ 948,648$ 464,269$ 511,891$ 3,633,884$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 10,161$ 15,609$ 23,878$ 53,885$ 131,856$ 87,229$ 322,618$Small Commercial 154 144 11,117 10,410 10,410 16,132$ 27,980$ 16,215$ 36,593$ 13,431$ 14,809$ 125,161$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,152$ 1,684$ 15,676$ 35,376$ 12,985$ 10,499$ 77,372$ Public Agency/Institutional 21 6 11,888 9,648 7,422 2,200$ 1,166$ 17,340$ 39,131$ 12,448$ 10,557$ 82,842$Heavy Commercial 12 43 7,007 17,498 17,498 1,257$ 8,290$ 10,221$ 23,065$ 22,576$ 24,891$ 90,300$ Mixed Use Light 12 52 2,079 2,336 3,634 1,257$ 10,104$ 3,032$ 6,843$ 3,014$ 5,170$ 29,420$ Mixed Use Heavy 2 2 468 1,315 702 210$ 324$ 683$ 1,541$ 1,697$ 998$ 5,453$ Navy 1 0 0 0 0 105$ -$ 0$ 0$ 0$ 0$ 105$ Multi-Family 1,966 2,484 221,665 276,761 276,761 205,943$ 482,727$ 323,319$ 729,619$ 357,076$ 393,702$ 2,492,386$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 238,416$ 547,885$ 410,365$ 926,052$ 555,083$ 547,855$ 3,225,656$ Total 6,152 7,362 569,551 790,076 744,970 $ 644,437 $ 1,430,563 $ 830,743 $ 1,874,700 $ 1,019,352 $ 1,059,746 $ 6,859,540Check (Should = 0) - - - - 217,156.85 (137,637)$ (310,177)$ (956,142)$ (319,483)$ (443,607)$ (1,949,889)$ Proposed FY28 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 116.28 $ 215.68 $ 1.62 $ 3.65 $ 1.43 $ 1.58 Total Annual Revenue Required Single Family 3,876 4,543 288,208 359,844 359,844 $ 450,683 $ 979,773 $ 466,620 $ 1,052,999 $ 515,339 $ 568,198 $ 4,033,612Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 $ 450,683 $ 979,773 $ 466,620 $ 1,052,999 $ 515,339 $ 568,198 $ 4,033,612Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 $ 11,279 $ 17,326 $ 26,505 $ 59,812 $ 146,360 $ 96,824 $ 358,106Small Commercial 154 144 11,117 10,410 10,410 $ 17,906 $ 31,058 $ 17,999 $ 40,618 $ 14,909 $ 16,438 $ 138,928Car Wash/Laundries 11 9 10,747 10,064 7,380 $ 1,279 $ 1,869 $ 17,401 $ 39,267 $ 14,413 $ 11,654 $ 85,883Public Agency/Institutional 21 6 11,888 9,648 7,422 $ 2,442 $ 1,294 $ 19,247 $ 43,435 $ 13,817 $ 11,719 $ 91,954Heavy Commercial 12 43 7,007 17,498 17,498 $ 1,395 $ 9,202 $ 11,345 $ 25,602 $ 25,059 $ 27,629 $ 100,233Mixed Use Light 12 52 2,079 2,336 3,634 $ 1,395 $ 11,215 $ 3,366 $ 7,596 $ 3,346 $ 5,738 $ 32,657Mixed Use Heavy 2 2 468 1,315 702 $ 233 $ 359 $ 758 $ 1,711 $ 1,884 $ 1,108 $ 6,052Navy 1 0 0 0 0 $ 116 $ - $ 0 $ 0 $ 0 $ 0 $ 116Multi-Family 1,966 2,484 221,665 276,761 276,761 $ 228,597 $ 535,827 $ 358,884 $ 809,877 $ 396,354 $ 437,010 $ 2,766,549Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 $ 264,642 $ 608,152 $ 455,505 $ 1,027,917 $ 616,142 $ 608,119 $ 3,580,478Total 6,152 7,362 569,551 790,076 744,970 $ 715,325 $ 1,587,925 $ 922,125 $ 2,080,917 $ 1,131,480 $ 1,176,318 $ 7,614,089Check (Should = 0) - - - - 275,226.51 (12,321)$ (238,023)$ (657,843)$ (163,805)$ (278,134)$ (1,074,900)$ Strength (Treatment)Strength (Treatment)

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City of Imperial Beach
FY26 Base Year ModelStep 3 - Sewer User Rate Calculation by Fund and Cost Proposed FY29 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 129.07 $ 239.41 $ 1.80 $ 4.06 $ 1.59 $ 1.75 Total Annual Revenue Required Single Family 3,876 4,543 288,208 359,844 359,844 500,258$ 1,087,548$ 517,948$ 1,168,829$ 572,026$ 630,700$ 4,477,309$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 500,258$ 1,087,548$ 517,948$ 1,168,829$ 572,026$ 630,700$ 4,477,309$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 12,519$ 19,232$ 29,420$ 66,391$ 162,460$ 107,474$ 397,497$ Small Commercial 154 144 11,117 10,410 10,410 19,876$ 34,475$ 19,979$ 45,086$ 16,549$ 18,246$ 154,210$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,420$ 2,075$ 19,315$ 43,586$ 15,998$ 12,936$ 95,330$ Public Agency/Institutional 21 6 11,888 9,648 7,422 2,710$ 1,436$ 21,365$ 48,213$ 15,337$ 13,008$ 102,069 $ Heavy Commercial 12 43 7,007 17,498 17,498 1,549$ 10,215$ 12,593$ 28,418$ 27,815$ 30,669$ 111,258$ Mixed Use Light 12 52 2,079 2,336 3,634 1,549$ 12,449$ 3,736$ 8,432$ 3,714$ 6,369$ 36,249$ Mixed Use Heavy 2 2 468 1,315 702 258$ 399$ 841$ 1,899$ 2,091$ 1,230$ 6,718$ Navy 1 0 0 0 0 129$ -$ 0$ 0$ 0$ 0$ 129$ Multi-Family 1,966 2,484 221,665 276,761 276,761 253,743$ 594,768$ 398,361$ 898,963$ 439,953$ 485,081$ 3,070,869$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 293,753$ 675,049$ 505,611$ 1,140,988$ 683,917$ 675,012$ 3,974,330$ Total 6,152 7,362 569,551 790,076 744,970 $ 794,011 $ 1,762,597 $ 1,023,559 $ 2,309,817 $ 1,255,943 $ 1,305,713 $ 8,451,639Check (Should = 0) - - - - 340,709.30 129,343$ (156,394)$ (856,346)$ (241,481)$ (375,717)$ (1,159,884)$ Proposed FY30 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 140.68 $ 260.95 $ 1.96 $ 4.42 $ 1.73 $ 1.91 Total Annual Revenue Required Single Family 3,876 4,543 288,208 359,844 359,844 545,281$ 1,185,427$ 564,563$ 1,274,024$ 623,508$ 687,463$ 4,880,267$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 545,281$ 1,185,427$ 564,563$ 1,274,024$ 623,508$ 687,463$ 4,880,267$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 13,646$ 20,963$ 32,068$ 72,367$ 177,081$ 117,147$ 433,272$ Small Commercial 154 144 11,117 10,410 10,410 21,665$ 37,577$ 21,777$ 49,143$ 18,038$ 19,888$ 168,089$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,547$ 2,262$ 21,053$ 47,509$ 17,438$ 14,100$ 103,909$ Public Agency/Institutional 21 6 11,888 9,648 7,422 2,954$ 1,566$ 23,288$ 52,552$ 16,717$ 14,179$ 111,255 $ Heavy Commercial 12 43 7,007 17,498 17,498 1,688$ 11,134$ 13,726$ 30,975$ 30,319$ 33,429$ 121,272$ Mixed Use Light 12 52 2,079 2,336 3,634 1,688$ 13,570$ 4,073$ 9,190$ 4,048$ 6,943$ 39,511$ Mixed Use Heavy 2 2 468 1,315 702 281$ 435$ 917$ 2,070$ 2,279$ 1,340$ 7,323$ Navy 1 0 0 0 0 141$ -$ 0$ 0$ 0$ 0$ 141$ -$ -$ -$ -$ -$ -$
Multi-Family 1,966 2,484 221,665 276,761 276,761 276,580$ 648,297$ 434,214$ 979,870$ 479,549$ 528,738$ 3,347,247$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 320,191$ 735,803$ 551,116$ 1,243,677$ 745,470$ 735,763$ 4,332,020$ Total 6,152 7,362 569,551 790,076 744,970 $ 865,472 $ 1,921,230 $ 1,115,679 $ 2,517,701 $ 1,368,978 $ 1,423,227 $ 9,212,287 Strength (Treatment)Strength (Treatment)

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City of Imperial Beach
FY26 Base Year ModelStep 3 - Sewer User Rate Calculation by Fund and Cost Proposed FY31 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 151.94 $ 281.83 $ 1.96 $ 4.77 $ 1.87 $ 2.06 Total Annual Revenue Required Single Family 3,876 4,543 288,208 359,844 359,844 588,903$ 1,280,261$ 564,563$ 1,375,946$ 673,389$ 742,460$ 5,225,523$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 588,903$ 1,280,261$ 564,563$ 1,375,946$ 673,389$ 742,460$ 5,225,523$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 14,738$ 22,640$ 32,068$ 78,156$ 191,248$ 126,519$ 465,369$ Small Commercial 154 144 11,117 10,410 10,410 23,398$ 40,584$ 21,777$ 53,075$ 19,481$ 21,479$ 179,794$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,671$ 2,443$ 21,053$ 51,310$ 18,833$ 15,228$ 110,538$ Public Agency/Institutional 21 6 11,888 9,648 7,422 3,191$ 1,691$ 23,288$ 56,756$ 18,055$ 15,313$ 118,293 $ Heavy Commercial 12 43 7,007 17,498 17,498 1,823$ 12,025$ 13,726$ 33,454$ 32,744$ 36,103$ 129,875$ Mixed Use Light 12 52 2,079 2,336 3,634 1,823$ 14,655$ 4,073$ 9,926$ 4,372$ 7,498$ 42,347$ Mixed Use Heavy 2 2 468 1,315 702 304$ 470$ 917$ 2,235$ 2,462$ 1,447$ 7,835$ Navy 1 0 0 0 0 152$ -$ 0$ 0$ 0$ 0$ 152$ -$ -$ -$ -$ -$ -$
Multi-Family 1,966 2,484 221,665 276,761 276,761 298,706$ 700,161$ 434,214$ 1,058,260$ 517,913$ 571,037$ 3,580,290$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 345,806$ 794,668$ 551,116$ 1,343,171$ 805,108$ 794,624$ 4,634,493$ Total 6,152 7,362 569,551 790,076 744,970 $ 934,709 $ 2,074,929 $ 1,115,679 $ 2,719,117 $ 1,478,496 $ 1,537,085 $ 9,860,015 Strength (Treatment)

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City of Imperial Beach
FY26 Base Year ModelStep 4 - Sewer Rate Determination
Proposed Unit Charges - MonthlyFY27 Unit Charges Fixed Charge & Commodity Rate User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 299.06$ $7.46 8.73$ 16.19$ 24.92$ 7.46$ 1,159,160$ 2,151,015$ 3,310,174$ 52.4%Subtotal- Residential 3,876 4,543 288,208 1,159,160$ 2,151,015$ 3,310,174$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 299.06$ $15.66 8.73$ 16.19$ 24.92$ 15.66$ 25,770$ 256,369$ 282,140$ 4.5%Small Commercial 154 144 11,117 299.06$ $6.76 8.73$ 16.19$ 24.92$ 6.76$ 44,112$ 75,104$ 119,216$ 1.9%Car Wash/Laundries 11 9 10,747 299.06$ $6.50 8.73$ 16.19$ 24.92$ 6.50$ 2,836$ 69,840$ 72,677$ 1.2%Public Agency/Institutional 21 6 11,888 299.06$ $6.25 8.73$ 16.19$ 24.92$ 6.25$ 3,366$ 74,347$ 77,713$ 1.2%Heavy Commercial 12 43 7,007 299.06$ $10.26 8.73$ 16.19$ 24.92$ 10.26$ 9,548$ 71,864$ 81,412$ 1.3%Mixed Use Light 12 52 2,079 299.06$ $7.93 8.73$ 16.19$ 24.92$ 7.93$ 11,361$ 16,480$ 27,841$ 0.4%Mixed Use Heavy 2 2 468 299.06$ $9.38 8.73$ 16.19$ 24.92$ 9.38$ 533$ 4,392$ 4,926$ 0.1%Navy 1 0 0 299.06$ $8.75 8.73$ 16.19$ 24.92$ 8.75$ 105$ 0$ 105$ 0.0%Multi-family 1,966 2,484 221,665 299.06$ $7.46 8.73$ 16.19$ 24.92$ 7.46$ 688,670$ 1,654,377$ 2,343,047$ 37.1%Subtotal Non-Residential 2,276 2,820 281,343 786,301$ 2,222,774$ 3,009,075$ 47.6% Total 6,152 7,362 569,551 $ 1,945,461 $ 4,373,789 $ 6,319,250 100%Check - - 31% 69% (540,290)$ 6,319,250$
Proposed Unit Charges - Monthly
FY28 Unit Charges Fixed Charge & Commodity Rate
User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 331.96$ $8.28 9.69$ 17.97$ 27.66$ 8.28$ 1,286,667$ 2,387,626$ 3,674,294$ 52.4%Subtotal- Residential 3,876 4,543 288,208 1,286,667$ 2,387,626$ 3,674,294$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 331.96$ $17.38 9.69$ 17.97$ 27.66$ 17.38$ 28,605$ 284,570$ 313,175$ 4.5%Small Commercial 154 144 11,117 331.96$ $7.50 9.69$ 17.97$ 27.66$ 7.50$ 48,965$ 83,365$ 132,330$ 1.9%Car Wash/Laundries 11 9 10,747 331.96$ $7.21 9.69$ 17.97$ 27.66$ 7.21$ 3,148$ 77,523$ 80,671$ 1.2%Public Agency/Institutional 21 6 11,888 331.96$ $6.94 9.69$ 17.97$ 27.66$ 6.94$ 3,736$ 82,525$ 86,261$ 1.2%Heavy Commercial 12 43 7,007 331.96$ $11.38 9.69$ 17.97$ 27.66$ 11.38$ 10,598$ 79,770$ 90,367$ 1.3%Mixed Use Light 12 52 2,079 331.96$ $8.80 9.69$ 17.97$ 27.66$ 8.80$ 12,611$ 18,292$ 30,903$ 0.4%Mixed Use Heavy 2 2 468 331.96$ $10.41 9.69$ 17.97$ 27.66$ 10.41$ 592$ 4,876$ 5,468$ 0.1%Navy 1 0 0 331.96$ $9.71 9.69$ 17.97$ 27.66$ 9.71$ 116$ 0$ 116$ 0.0%Multi-family 1,966 2,484 221,665 331.96$ $8.28 9.69$ 17.97$ 27.66$ 8.28$ 764,424$ 1,836,358$ 2,600,782$ 37.1%Subtotal Non-Residential 2,276 2,820 281,343 872,795$ 2,467,279$ 3,340,074$ 47.6% Total 6,152 7,362 569,551 $ 2,159,462 $ 4,854,905 $ 7,014,367 100%Check - - 31% 69% (599,722)$ 7,014,367$

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City of Imperial Beach
FY26 Base Year ModelStep 4 - Sewer Rate Determination
Proposed Unit Charges - MonthlyFY29 Unit Charges Fixed Charge & Commodity Rate User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 368.47$ $9.20 10.76$ 19.95$ 30.71$ 9.20$ 1,428,201$ 2,650,265$ 4,078,466$ 52.4%Subtotal- Residential 3,876 4,543 288,208 1,428,201$ 2,650,265$ 4,078,466$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 368.47$ $19.30 10.76$ 19.95$ 30.71$ 19.30$ 31,752$ 315,873$ 347,625$ 4.5%Small Commercial 154 144 11,117 368.47$ $8.32 10.76$ 19.95$ 30.71$ 8.32$ 54,351$ 92,536$ 146,886$ 1.9%Car Wash/Laundries 11 9 10,747 368.47$ $8.01 10.76$ 19.95$ 30.71$ 8.01$ 3,495$ 86,050$ 89,545$ 1.2%Public Agency/Institutional 21 6 11,888 368.47$ $7.71 10.76$ 19.95$ 30.71$ 7.71$ 4,147$ 91,603$ 95,750$ 1.2%Heavy Commercial 12 43 7,007 368.47$ $12.64 10.76$ 19.95$ 30.71$ 12.64$ 11,763$ 88,544$ 100,308$ 1.3%Mixed Use Light 12 52 2,079 368.47$ $9.77 10.76$ 19.95$ 30.71$ 9.77$ 13,998$ 20,305$ 34,303$ 0.4%Mixed Use Heavy 2 2 468 368.47$ $11.56 10.76$ 19.95$ 30.71$ 11.56$ 657$ 5,412$ 6,069$ 0.1%Navy 1 0 0 368.47$ $10.78 10.76$ 19.95$ 30.71$ 10.78$ 129$ 0$ 129$ 0.0% Multi-family 1,966 2,484 221,665 $ 368.47 $9.20 $ 10.76 $ 19.95 $ 30.71 $ 9.20 $ 848,510 $ 2,038,357 $ 2,886,868 37.1%Subtotal Non-Residential 2,276 2,820 281,343 968,802$ 2,738,680$ 3,707,482$ 47.6%Total 6,152 7,362 569,551 $ 2,397,003 $ 5,388,945 $ 7,785,948 100%Check - - 31% 69% (665,692)$ $ 7,785,948
Proposed Unit Charges - MonthlyFY30 Unit Charges Fixed Charge & Commodity Rate User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 401.64$ $10.02 11.72$ 21.75$ 33.47$ 10.02$ 1,556,739$ 2,888,789$ 4,445,528$ 57.1%Subtotal- Residential 3,876 4,543 288,208 1,556,739$ 2,888,789$ 4,445,528$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 401.64$ $21.03 11.72$ 21.75$ 33.47$ 21.03$ 34,609$ 344,301$ 378,911$ 4.9%Small Commercial 154 144 11,117 401.64$ $9.07 11.72$ 21.75$ 33.47$ 9.07$ 59,242$ 100,864$ 160,106$ 2.1%Car Wash/Laundries 11 9 10,747 401.64$ $8.73 11.72$ 21.75$ 33.47$ 8.73$ 3,809$ 93,795$ 97,604$ 1.3%Public Agency/Institutional 21 6 11,888 401.64$ $8.40 11.72$ 21.75$ 33.47$ 8.40$ 4,520$ 99,847$ 104,367$ 1.3%Heavy Commercial 12 43 7,007 401.64$ $13.77 11.72$ 21.75$ 33.47$ 13.77$ 12,822$ 96,513$ 109,335$ 1.4%Mixed Use Light 12 52 2,079 401.64$ $10.65 11.72$ 21.75$ 33.47$ 10.65$ 15,258$ 22,132$ 37,390$ 0.5%Mixed Use Heavy 2 2 468 401.64$ $12.60 11.72$ 21.75$ 33.47$ 12.60$ 716$ 5,899$ 6,615$ 0.1%Navy 1 0 0 401.64$ $11.75 11.72$ 21.75$ 33.47$ 11.75$ 141$ 0$ 141$ 0.0% 0 0 0 $0.00
Multi-family 1,966 2,484 221,665 401.64$ $10.02 11.72$ 21.75$ 33.47$ 10.02$ 924,876$ 2,221,809$ 3,146,686$ 40.4%Subtotal Non-Residential 2,276 2,820 281,343 1,055,994$ 2,985,161$ 4,041,155$ 51.9% Total 6,152 7,362 569,551 $ 2,612,733 $ 5,873,950 $ 8,486,683 109%Check 6,152 569,551 31% 69% (725,604)$ $ 8,486,683

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City of Imperial Beach
FY26 Base Year ModelStep 4 - Sewer Rate Determination
Proposed Unit Charges - MonthlyFY31 Unit Charges Fixed Charge & Commodity Rate User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 433.77$ $10.83 12.66$ 23.49$ 36.15$ 10.83$ 1,681,278$ 3,119,892$ 4,801,170$ 61.7%Subtotal- Residential 3,876 4,543 288,208 1,681,278$ 3,119,892$ 4,801,170$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 433.77$ $22.71 12.66$ 23.49$ 36.15$ 22.71$ 37,378$ 371,845$ 409,224$ 5.3%Small Commercial 154 144 11,117 433.77$ $9.80 12.66$ 23.49$ 36.15$ 9.80$ 63,982$ 108,933$ 172,915$ 2.2%Car Wash/Laundries 11 9 10,747 433.77$ $9.43 12.66$ 23.49$ 36.15$ 9.43$ 4,114$ 101,299$ 105,412$ 1.4%Public Agency/Institutional 21 6 11,888 433.77$ $9.07 12.66$ 23.49$ 36.15$ 9.07$ 4,882$ 107,835$ 112,716$ 1.4%Heavy Commercial 12 43 7,007 433.77$ $14.88 12.66$ 23.49$ 36.15$ 14.88$ 13,848$ 104,234$ 118,082$ 1.5%Mixed Use Light 12 52 2,079 433.77$ $11.50 12.66$ 23.49$ 36.15$ 11.50$ 16,478$ 23,903$ 40,381$ 0.5%Mixed Use Heavy 2 2 468 433.77$ $13.61 12.66$ 23.49$ 36.15$ 13.61$ 774$ 6,371$ 7,144$ 0.1%Navy 1 0 0 433.77$ $12.69 12.66$ 23.49$ 36.15$ 12.69$ 152$ 0$ 152$ 0.0% 0 0 0 $0.00
Multi-family 1,966 2,484 221,665 433.77$ $10.83 12.66$ 23.49$ 36.15$ 10.83$ 998,866$ 2,399,554$ 3,398,421$ 43.6%Subtotal Non-Residential 2,276 2,820 281,343 1,140,474$ 3,223,974$ 4,364,447$ 56.1% Total 6,152 7,362 569,551 $ 2,821,751 $ 6,343,866 $ 9,165,617 118%Check 6,152 569,551 31% 69% (694,398)$ 9,165,617$

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APPENDIX C: Option 3

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City of Imperial Beach
Sewer Enterprise Fund
Actual Projected Proposed Proposed Proposed Proposed Proposed FY25 FY26 FY27 FY28 FY29 FY30 FY31
Non - Operating Revenue 10 11 12 13 14 15 16
346.70-03 County Sewer Collections $ 6,335,895 $ 6,475,750 $ 8,766,601 $ 8,636,908 $ 9,574,385 $ 9,574,385 $ 9,574,385346.70-04 Sewer Fees-Special Bill $ - $ 131,480 $ - $ - 346.70-05 Sewer Capacity Fees $ - $ - $ - $ - $ - $ - $ - 346.70-07 Capacity Fees - ADU $ - $ - $ - $ - $ - $ - $ - 361.80-01 Allocated Interest $ - $ - $ - $ - $ - $ - $ - 361.80-02 Non-Allocated Interest $ - $ - $ - $ - $ - $ - $ - 361.80-03 Mrkt Value Investments $ 338,395 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000361.83-04 Sale on Fixed Asset $ - $ - $ - $ - $ - $ - $ - 361.85-01 Other Cost Reimbursement $ - $ - $ - $ - $ - $ - $ - 361.90-08 Transfers in - Other Funds $ - $ - $ - $ - $ - $ - $ - 361.83-03 Miscellanous Revenue $ - $ - $ - $ - $ - $ - $ - 371.83-05 Navy Coastal Campus Project $ - $ - $ - $ - $ - $ - $ - $ 6,674,290 $ 6,807,230 $ 8,966,601 $ 8,836,908 $ 9,774,385 $ 9,774,385 $ 9,774,385 601-5060 SEWER ENTERPRISE FUND
Employee Costs
436.10-01 SALARIES FULL-TIME $ 512,900 $ 618,500 $ 616,600 $ 635,098 $ 654,151 $ 673,775 $ 693,989436.10-03 OVERTIME $ 2,900 $ 3,300 $ 3,100 $ 3,193 $ 3,289 $ 3,387 $ 3,489436.10-07 STAND-BY PAY $ - $ 20,000 $ 20,000 $ 20,600 $ 21,218 $ 21,855 $ 22,510436.10-08 AUTO ALLOWANCE $ 2,000 $ 6,400 $ 6,400 $ 6,592 $ 6,790 $ 6,993 $ 7,203436.10-08 CELL PHONE ALLOWANCE $ 2,500 $ 2,400 $ 2,700 $ 2,781 $ 2,864 $ 2,950 $ 3,039436.11-01 PERS-CITY PORTION $ 47,700 $ 55,300 $ 54,000 $ 55,620 $ 57,289 $ 59,007 $ 60,777436.11-02 PERS-EMPLOYEE PORTION $ - $ - $ - $ - $ - $ - $ - 436.11-03 SECTION 125 CAFETERIA $ 96,000 $ 147,200 $ 137,100 $ 141,213 $ 145,449 $ 149,813 $ 154,307436.11-04 LIFE INSURANCE $ 1,600 $ 1,600 $ 1,500 $ 1,545 $ 1,591 $ 1,639 $ 1,688436.11-05 UNEMPLOYMENT INSURANCE $ 2,900 $ 3,500 $ 3,400 $ 3,502 $ 3,607 $ 3,715 $ 3,827436.11-06 WORKER'S COMP INSURANCE $ 34,500 $ 41,400 $ 41,300 $ 42,539 $ 43,815 $ 45,130 $ 46,484436.11-07 FICA $ 38,400 $ 46,100 $ 45,800 $ 47,174 $ 48,589 $ 50,047 $ 51,548436.11-08 HEALTH REIMBURSEMENT $ - $ - $ - $ - $ - $ - $ - 436.11-10 FRINGE BENEFITS / PENSION EXPENSE $ - $ - $ - $ - $ - $ - $ - 436.11-11 OPEB EXPENSE $ - $ - $ - $ - $ - $ - $ - 436.11-12 HRA CONTRIBUTION $ - $ - $ - $ - $ - $ - $ - Other Costs436.20-06 PROFESSIONAL SERVICES $ 35,100 $ 93,000 $ 13,000 $ 13,390 $ 13,792 $ 14,205 $ 14,632436.20-21 NUISANCE ABATEMENT CHARGE $ - $ - $ - $ - $ - $ - $ - 436.20-23 SECURITY & ALARM $ 46,700 $ 20,800 $ 41,300 $ 42,539 $ 43,815 $ 45,130 $ 46,484436.21-01 TEMPORARY STAFFING $ - $ - $ - $ - $ - $ - $ - 436.21-04 TECHNICAL SERVICES $ 3,850,900 $ 3,675,534 $ 5,673,029 $ 5,488,497 $ 6,345,017 $ 5,685,100 $ 6,267,507436.21-23 TRAFFIC CONTROL $ - $ - $ - $ - $ - $ - $ - 436.25-02 RENT-EQUIPMENT $ - $ - $ - $ - $ - $ - $ - 436.26-03 PUBLIC WORKS ADMIN $ - $ - $ - $ - $ - $ - $ - 436.26-04 ABC-ADMIN SVC CHARGE $ 649,300 $ 662,300 $ 675,500 $ 695,765 $ 716,638 $ 738,137 $ 760,281436.26-05 ABC-TECHNOLOGY SVC CHARGE $ 34,900 $ 35,600 $ 36,300 $ 37,389 $ 38,511 $ 39,666 $ 40,856436.26-06 ABC-RISK MGMT SVC CHARGE $ 102,800 $ 104,900 $ 107,000 $ 110,210 $ 113,516 $ 116,922 $ 120,429436.26-07 ABC-FMP EQUIPMENT CHARGE $ 63,500 $ 64,800 $ 66,100 $ 68,083 $ 70,125 $ 72,229 $ 74,396436.26-08 ABC-FACILITIES CHARGE $ 4,100 $ 4,200 $ 4,300 $ 4,429 $ 4,562 $ 4,699 $ 4,840436.27-01 GAS & ELECTRIC (SDG&E) $ 73,900 $ 75,000 $ 78,800 $ 81,164 $ 83,599 $ 86,107 $ 88,690436.27-02 UTILITIES-WATER $ 52,500 $ 50,000 $ 52,500 $ 54,075 $ 55,697 $ 57,368 $ 59,089436.27-04 UTILITIES-TELEPHONE $ - $ - $ - $ - $ - $ - $ - 436.27-05 UTILITIES-CELL PHONES $ 2,500 $ 4,100 $ 4,100 $ 4,223 $ 4,350 $ 4,480 $ 4,615436.28-01 MAINTENANCE & REPAIR $ 73,905 $ 93,000 $ 55,000 $ 56,650 $ 58,350 $ 60,100 $ 61,903436.28-04 TRAVEL, TRAINING, MEETING $ 7,700 $ 15,000 $ 6,000 $ 6,180 $ 6,365 $ 6,556 $ 6,753436.28-09 POSTAGE & FREIGHT $ - $ 11,000 $ 5,500 $ 5,665 $ 5,835 $ 6,010 $ 6,190436.28-12 MEMBERSHIP DUES $ 2,300 $ 1,800 $ 1,800 $ 1,854 $ 1,910 $ 1,967 $ 2,026436.28-13 FEES & LICENSES $ 5,500 $ 7,600 $ 7,800 $ 8,034 $ 8,275 $ 8,523 $ 8,779436.29-04 OTHER SERVICES & CHARGES $ 17,000 $ 17,000 $ 17,000 $ 17,510 $ 18,035 $ 18,576 $ 19,134436.29-06 LOSS ON SALE $ - $ - $ - $ - $ - $ - $ - 436.30-02 OPERATING SUPPLIES $ 46,200 $ 30,000 $ 30,000 $ 30,900 $ 31,827 $ 32,782 $ 33,765436.30-22 SMALL TOOLS/NON-CAPITAL $ 2,500 $ 2,500 $ 2,500 $ 2,575 $ 2,652 $ 2,732 $ 2,814436.50-04 EQUIPMENT $ 63,980 $ 65,000 $ - $ - $ - $ - $ - 436.00-00 REBUILD OPERATIONS RESERVE $ - $ - $ - $ - $ - $ - $ - 436.70-01 DEPRECIATION EXPENSE $ - $ - $ - $ - 436.90-01 TRANSFER OUT $ - $ - $ - $ - $ - $ - $ - Page 144 of 168 City of Imperial Beach
Sewer Enterprise Fund
Actual Projected Proposed Proposed Proposed Proposed Proposed FY25 FY26 FY27 FY28 FY29 FY30 FY31
419.70-03 AMORTIZATION EXPENSE (GASB 96) $ - $ - $ - $ - $ - $ - $ - TOTAL SEWER ENTERPRISE FUND $ 5,876,685 $ 5,978,834 $ 7,809,429 $ 7,688,989 $ 8,611,524 $ 8,019,602 $ 8,672,044 TOTAL O&M $ 5,876,685 $ 5,978,834 $ 7,809,429 $ 7,688,989 $ 8,611,524 $ 8,019,602 $ 8,672,044Capital Costs Transfer to Capital Reserve for CIP Funding $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,030,000 $ 1,060,900TOTAL CAPITAL RESERVE $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,030,000 $ 1,060,900TOTAL O&M AND CIP FUNDING $ 6,912,591 $ 6,934,336 $ 8,809,429 $ 8,688,989 $ 9,611,524 $ 9,049,602 $ 9,732,944 Transfers
Establish Minimum Capital Reserve Fund $ - $ - $ - $ - $ - $ - $ - Additional Operating ReservesTOTAL TRANSFERS $ - $ - $ - $ - $ - $ - $ - TOTAL NONOPERATING EXPENDITURES $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,030,000 $ 1,060,900FLOW STABILIZATION RESERVES $ - $ - $ - RESERVES $ - $ - $ - $ - $ - $ - FLOW STABILIZATION RESERVES TOTAL REVENUE REQUIREMENTS $ 238,301 $ 127,106 $ (157,172) $ (147,919) $ (162,862) $ (724,783) $ (41,441)TOTAL BUDGET PRIOR TO TRANSFERS $ 238,301 $ 127,106 $ (157,172) $ (147,919) $ (162,862) $ (724,783) $ (41,441)

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2. Capacity Related Costs $ 1,530,846 $ 1,629,401 $ 1,568,200 $ 1,600,246 $ 1,633,253 $ 1,653,735 $ 1,674,217 Number of Hydraulic Equivalencies 7,362 7,362 7,362 7,362 7,362 7,362 7,362 Unit Cost $ 169.95 $ 175.05 $ 191.68 $ 209.89 $ 229.83 $ 251.67 $ 275.57 Total Fixed Charge Based on Hydraulic Meters $ 261.58 $ 269.43 $ 295.02 $ 323.05 $ 353.74 $ 387.34 $ 424.14 Accounts 6,120 6,152 6,152 6,152 6,152 6,152 6,152
Base Charge (Fixed costs divided by total accounts) $ 316.34 $ 339.74 $ 324.36 $ 331.66 $ 339.17 $ 342.50 $ 345.83

4. Treatment Plant - Wastewater Strength Related
$ 3,850,900 $ 3,675,534 $ 5,673,029 $ 5,488,497 $ 6,345,017 $ 5,685,100 $ 6,267,507 Parameter
Allocation %'s
Flow (HCF) 49.9% $ 1,921,599 $ 1,834,091 $ 2,830,841 $ 2,738,760 $ 3,166,163 $ 2,836,865 $ 3,127,486 BOD (LBS.) 23.6% $ 908,812 $ 867,426 $ 1,338,835 $ 1,295,285 $ 1,497,424 $ 1,341,684 $ 1,479,132 SS (LBS.) 26.5% $ 1,020,489 $ 974,017 $ 1,503,353 $ 1,454,452 $ 1,681,430 $ 1,506,552 $ 1,660,889 100.00%
Annual Flow (HCF) 539,387 569,551 569,551 569,551 569,551 569,551 569,551 Pounds of BOD (lbs) 50.1% 748,268 790,076 790,076 790,076 790,076 790,076 790,076 Pounds of SS (ibs) 705,738 744,970 744,970 744,970 744,970 744,970 744,970 Unit Cost ($ / HCF) $ 2.88 $ 2.97 $ 3.25 $ 3.56 $ 3.89 $ 4.26 $ 4.67 Unit Cost ($ / lb) $ 1.13 $ 1.16 $ 1.27 $ 1.39 $ 1.53 $ 1.67 $ 1.83 Unit Cost ($ / lb) $ 1.24 $ 1.28 $ 1.40 $ 1.54 $ 1.68 $ 1.84 $ 2.02 Total Revenue Requirement For Rates $ 6,912,591 $ 6,934,336 $ 8,809,429 $ 8,688,989 $ 9,611,524 $ 8,982,941 $ 9,596,682 Add ___Revenue $ - $ - $ - $ - $ - $ - $ -
Add Fog Program Revenue $ - $ - $ - $ - $ - $ - $ -
Total $ 6,912,591 $ 6,934,336 $ 8,809,429 $ 8,688,989 $ 9,611,524 $ 8,982,941 $ 9,596,682 Check - - - - - - -

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City of Imperial Beach
FY26 Base Year ModelStep 3 - Sewer User Rate Calculation by Fund and Cost Proposed FY27 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 103.34 $ 191.68 $ 1.44 $ 3.25 $ 1.27 $ 1.40 Total Annual Revenue Required Single Family 3,876 4,543 288,208 359,844 359,844 400,534$ 870,750$ 414,697$ 935,828$ 457,995$ 504,973$ 3,584,778$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 400,534$ 870,750$ 414,697$ 935,828$ 457,995$ 504,973$ 3,584,778$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 10,024$ 15,399$ 23,555$ 53,157$ 130,074$ 86,050$ 318,258$Small Commercial 154 144 11,117 10,410 10,410 15,914$ 27,602$ 15,996$ 36,098$ 13,250$ 14,609$ 123,469$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,137$ 1,661$ 15,464$ 34,898$ 12,809$ 10,357$ 76,326$ Public Agency/Institutional 21 6 11,888 9,648 7,422 2,170$ 1,150$ 17,106$ 38,602$ 12,280$ 10,415$ 81,722$Heavy Commercial 12 43 7,007 17,498 17,498 1,240$ 8,178$ 10,083$ 22,753$ 22,271$ 24,555$ 89,079$ Mixed Use Light 12 52 2,079 2,336 3,634 1,240$ 9,967$ 2,991$ 6,751$ 2,973$ 5,100$ 29,023$ Mixed Use Heavy 2 2 468 1,315 702 207$ 319$ 674$ 1,520$ 1,674$ 984$ 5,379$ Navy 1 0 0 0 0 103$ -$ 0$ 0$ 0$ 0$ 103$ Multi-Family 1,966 2,484 221,665 276,761 276,761 203,160$ 476,203$ 318,950$ 719,759$ 352,251$ 388,382$ 2,458,705$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 235,195$ 540,481$ 404,819$ 913,537$ 547,582$ 540,452$ 3,182,066$ Total 6,152 7,362 569,551 790,076 744,970 $ 635,728 $ 1,411,231 $ 819,517 $ 1,849,366 $ 1,005,577 $ 1,045,425 $ 6,766,844Check (Should = 0) - - - - 208,448.25 (156,969)$ (321,403)$ (981,476)$ (333,258)$ (457,928)$ (2,042,585)$ Proposed FY28 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 113.15 $ 209.89 $ 1.58 $ 3.56 $ 1.39 $ 1.54 Total Annual Revenue Required Single Family 3,876 4,543 288,208 359,844 359,844 $ 438,584 $ 953,471 $ 454,094 $ 1,024,732 $ 501,505 $ 552,946 $ 3,925,332Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 $ 438,584 $ 953,471 $ 454,094 $ 1,024,732 $ 501,505 $ 552,946 $ 3,925,332Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 $ 10,976 $ 16,861 $ 25,793 $ 58,206 $ 142,431 $ 94,225 $ 348,493Small Commercial 154 144 11,117 10,410 10,410 $ 17,426 $ 30,225 $ 17,516 $ 39,527 $ 14,509 $ 15,997 $ 135,199Car Wash/Laundries 11 9 10,747 10,064 7,380 $ 1,245 $ 1,819 $ 16,933 $ 38,213 $ 14,026 $ 11,341 $ 83,577Public Agency/Institutional 21 6 11,888 9,648 7,422 $ 2,376 $ 1,259 $ 18,731 $ 42,269 $ 13,446 $ 11,404 $ 89,486Heavy Commercial 12 43 7,007 17,498 17,498 $ 1,358 $ 8,955 $ 11,040 $ 24,914 $ 24,386 $ 26,888 $ 97,542Mixed Use Light 12 52 2,079 2,336 3,634 $ 1,358 $ 10,914 $ 3,276 $ 7,392 $ 3,256 $ 5,584 $ 31,780Mixed Use Heavy 2 2 468 1,315 702 $ 226 $ 350 $ 738 $ 1,665 $ 1,833 $ 1,078 $ 5,890Navy 1 0 0 0 0 $ 113 $ - $ 0 $ 0 $ 0 $ 0 $ 113Multi-Family 1,966 2,484 221,665 276,761 276,761 $ 222,460 $ 521,443 $ 349,250 $ 788,136 $ 385,714 $ 425,278 $ 2,692,282Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 $ 257,538 $ 591,827 $ 443,277 $ 1,000,323 $ 599,602 $ 591,795 $ 3,484,362Total 6,152 7,362 569,551 790,076 744,970 $ 696,122 $ 1,545,298 $ 897,371 $ 2,025,056 $ 1,101,107 $ 1,144,740 $ 7,409,694Check (Should = 0) - - - - 256,024.03 (54,948)$ (262,777)$ (713,704)$ (194,179)$ (309,712)$ (1,279,295)$ Strength (Treatment)Strength (Treatment)

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City of Imperial Beach
FY26 Base Year ModelStep 3 - Sewer User Rate Calculation by Fund and Cost Proposed FY29 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 123.90 $ 229.83 $ 1.73 $ 3.89 $ 1.53 $ 1.68 Total Annual Revenue Required Single Family 3,876 4,543 288,208 359,844 359,844 480,250$ 1,044,051$ 497,233$ 1,122,082$ 549,148$ 605,475$ 4,298,238$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 480,250$ 1,044,051$ 497,233$ 1,122,082$ 549,148$ 605,475$ 4,298,238$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 12,019$ 18,463$ 28,244$ 63,736$ 155,962$ 103,176$ 381,599$ Small Commercial 154 144 11,117 10,410 10,410 19,081$ 33,096$ 19,180$ 43,283$ 15,887$ 17,516$ 148,043$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,363$ 1,992$ 18,542$ 41,843$ 15,359$ 12,418$ 91,517$ Public Agency/Institutional 21 6 11,888 9,648 7,422 2,602$ 1,379$ 20,510$ 46,285$ 14,724$ 12,488$ 97,987$Heavy Commercial 12 43 7,007 17,498 17,498 1,487$ 9,806$ 12,089$ 27,281$ 26,703$ 29,442$ 106,809$ Mixed Use Light 12 52 2,079 2,336 3,634 1,487$ 11,951$ 3,587$ 8,094$ 3,565$ 6,115$ 34,799$ Mixed Use Heavy 2 2 468 1,315 702 248$ 383$ 808$ 1,823$ 2,007$ 1,180$ 6,449$ Navy 1 0 0 0 0 124$ -$ 0$ 0$ 0$ 0$ 124$ Multi-Family 1,966 2,484 221,665 276,761 276,761 243,594$ 570,980$ 382,429$ 863,009$ 422,357$ 465,680$ 2,948,049$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 282,004$ 648,050$ 485,389$ 1,095,354$ 656,564$ 648,015$ 3,815,376$ Total 6,152 7,362 569,551 790,076 744,970 $ 762,254 $ 1,692,101 $ 982,621 $ 2,217,436 $ 1,205,712 $ 1,253,490 $ 8,113,615Check (Should = 0) - - - - 308,952.71 58,848$ (197,331)$ (948,728)$ (291,712)$ (427,939)$ (1,497,909)$ Proposed FY30 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 135.67 $ 251.67 $ 1.89 $ 4.26 $ 1.67 $ 1.84 Total Annual Revenue Required Single Family 3,876 4,543 288,208 359,844 359,844 525,874$ 1,143,236$ 544,470$ 1,228,680$ 601,317$ 662,996$ 4,706,571$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 525,874$ 1,143,236$ 544,470$ 1,228,680$ 601,317$ 662,996$ 4,706,571$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 13,160$ 20,217$ 30,927$ 69,791$ 170,779$ 112,978$ 417,851$ Small Commercial 154 144 11,117 10,410 10,410 20,894$ 36,240$ 21,002$ 47,394$ 17,396$ 19,180$ 162,107$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,492$ 2,181$ 20,304$ 45,818$ 16,818$ 13,598$ 100,211$ Public Agency/Institutional 21 6 11,888 9,648 7,422 2,849$ 1,510$ 22,459$ 50,682$ 16,122$ 13,674$ 107,296 $ Heavy Commercial 12 43 7,007 17,498 17,498 1,628$ 10,738$ 13,238$ 29,873$ 29,240$ 32,239$ 116,955$ Mixed Use Light 12 52 2,079 2,336 3,634 1,628$ 13,087$ 3,928$ 8,863$ 3,904$ 6,696$ 38,105$ Mixed Use Heavy 2 2 468 1,315 702 271$ 419$ 885$ 1,996$ 2,198$ 1,293$ 7,062$ Navy 1 0 0 0 0 136$ -$ 0$ 0$ 0$ 0$ 136$ -$ -$ -$ -$ -$ -$
Multi-Family 1,966 2,484 221,665 276,761 276,761 266,736$ 625,223$ 418,759$ 944,995$ 462,481$ 509,919$ 3,228,114$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 308,795$ 709,615$ 531,501$ 1,199,413$ 718,938$ 709,577$ 4,177,837$ Total 6,152 7,362 569,551 790,076 744,970 $ 834,668 $ 1,852,851 $ 1,075,970 $ 2,428,092 $ 1,320,254 $ 1,372,572 $ 8,884,408 Strength (Treatment)Strength (Treatment)

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City of Imperial Beach
FY26 Base Year ModelStep 3 - Sewer User Rate Calculation by Fund and Cost Proposed FY31 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 148.56 $ 275.57 $ 1.89 $ 4.67 $ 1.83 $ 2.02 Total Annual Revenue Required Single Family 3,876 4,543 288,208 359,844 359,844 575,832$ 1,251,843$ 544,470$ 1,345,404$ 658,442$ 725,980$ 5,101,970$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 575,832$ 1,251,843$ 544,470$ 1,345,404$ 658,442$ 725,980$ 5,101,970$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 14,411$ 22,138$ 30,927$ 76,421$ 187,003$ 123,710$ 454,609$ Small Commercial 154 144 11,117 10,410 10,410 22,879$ 39,683$ 21,002$ 51,897$ 19,049$ 21,003$ 175,512$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,634$ 2,388$ 20,304$ 50,171$ 18,415$ 14,890$ 107,802$ Public Agency/Institutional 21 6 11,888 9,648 7,422 3,120$ 1,653$ 22,459$ 55,496$ 17,654$ 14,973$ 115,355 $ Heavy Commercial 12 43 7,007 17,498 17,498 1,783$ 11,758$ 13,238$ 32,711$ 32,018$ 35,302$ 126,809$ Mixed Use Light 12 52 2,079 2,336 3,634 1,783$ 14,330$ 3,928$ 9,705$ 4,275$ 7,332$ 41,352$ Mixed Use Heavy 2 2 468 1,315 702 297$ 459$ 885$ 2,186$ 2,407$ 1,415$ 7,649$ Navy 1 0 0 0 0 149$ -$ 0$ 0$ 0$ 0$ 149$ -$ -$ -$ -$ -$ -$
Multi-Family 1,966 2,484 221,665 276,761 276,761 292,076$ 684,619$ 418,759$ 1,034,770$ 506,417$ 558,362$ 3,495,003$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 338,130$ 777,028$ 531,501$ 1,313,357$ 787,237$ 776,986$ 4,524,239$ Total 6,152 7,362 569,551 790,076 744,970 $ 913,962 $ 2,028,872 $ 1,075,970 $ 2,658,761 $ 1,445,678 $ 1,502,966 $ 9,626,210 Strength (Treatment)

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City of Imperial Beach
FY26 Base Year ModelStep 4 - Sewer Rate Determination
Proposed Unit Charges - MonthlyFY27 Unit Charges Fixed Charge & Commodity Rate User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 295.02$ $7.36 8.61$ 15.97$ 24.58$ 7.36$ 1,143,495$ 2,121,947$ 3,265,442$ 52.4%Subtotal- Residential 3,876 4,543 288,208 1,143,495$ 2,121,947$ 3,265,442$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 295.02$ $15.45 8.61$ 15.97$ 24.58$ 15.45$ 25,422$ 252,905$ 278,327$ 4.5%Small Commercial 154 144 11,117 295.02$ $6.66 8.61$ 15.97$ 24.58$ 6.66$ 43,516$ 74,089$ 117,605$ 1.9%Car Wash/Laundries 11 9 10,747 295.02$ $6.41 8.61$ 15.97$ 24.58$ 6.41$ 2,798$ 68,897$ 71,695$ 1.2%Public Agency/Institutional 21 6 11,888 295.02$ $6.17 8.61$ 15.97$ 24.58$ 6.17$ 3,320$ 73,342$ 76,662$ 1.2%Heavy Commercial 12 43 7,007 295.02$ $10.12 8.61$ 15.97$ 24.58$ 10.12$ 9,418$ 70,893$ 80,312$ 1.3%Mixed Use Light 12 52 2,079 295.02$ $7.82 8.61$ 15.97$ 24.58$ 7.82$ 11,208$ 16,257$ 27,465$ 0.4%Mixed Use Heavy 2 2 468 295.02$ $9.25 8.61$ 15.97$ 24.58$ 9.25$ 526$ 4,333$ 4,859$ 0.1%Navy 1 0 0 295.02$ $8.63 8.61$ 15.97$ 24.58$ 8.63$ 103$ 0$ 103$ 0.0%Multi-family 1,966 2,484 221,665 295.02$ $7.36 8.61$ 15.97$ 24.58$ 7.36$ 679,364$ 1,632,020$ 2,311,384$ 37.1%Subtotal Non-Residential 2,276 2,820 281,343 775,676$ 2,192,736$ 2,968,412$ 47.6% Total 6,152 7,362 569,551 $ 1,919,171 $ 4,314,683 $ 6,233,854 100%Check - - 31% 69% (532,989)$ 6,233,854$
Proposed Unit Charges - Monthly
FY28 Unit Charges Fixed Charge & Commodity Rate
User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 323.05$ $8.06 9.43$ 17.49$ 26.92$ 8.06$ 1,252,127$ 2,323,532$ 3,575,659$ 52.4%Subtotal- Residential 3,876 4,543 288,208 1,252,127$ 2,323,532$ 3,575,659$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 323.05$ $16.92 9.43$ 17.49$ 26.92$ 16.92$ 27,837$ 276,931$ 304,768$ 4.5%Small Commercial 154 144 11,117 323.05$ $7.30 9.43$ 17.49$ 26.92$ 7.30$ 47,650$ 81,127$ 128,778$ 1.9%Car Wash/Laundries 11 9 10,747 323.05$ $7.02 9.43$ 17.49$ 26.92$ 7.02$ 3,064$ 75,442$ 78,506$ 1.2%Public Agency/Institutional 21 6 11,888 323.05$ $6.76 9.43$ 17.49$ 26.92$ 6.76$ 3,636$ 80,310$ 83,945$ 1.2%Heavy Commercial 12 43 7,007 323.05$ $11.08 9.43$ 17.49$ 26.92$ 11.08$ 10,313$ 77,628$ 87,941$ 1.3%Mixed Use Light 12 52 2,079 323.05$ $8.56 9.43$ 17.49$ 26.92$ 8.56$ 12,272$ 17,801$ 30,074$ 0.4%Mixed Use Heavy 2 2 468 323.05$ $10.13 9.43$ 17.49$ 26.92$ 10.13$ 576$ 4,745$ 5,321$ 0.1%Navy 1 0 0 323.05$ $9.45 9.43$ 17.49$ 26.92$ 9.45$ 113$ 0$ 113$ 0.0%Multi-family 1,966 2,484 221,665 323.05$ $8.06 9.43$ 17.49$ 26.92$ 8.06$ 743,903$ 1,787,062$ 2,530,965$ 37.1%Subtotal Non-Residential 2,276 2,820 281,343 849,365$ 2,401,046$ 3,250,411$ 47.6% Total 6,152 7,362 569,551 $ 2,101,492 $ 4,724,578 $ 6,826,071 100%Check - - 31% 69% (583,623)$ 6,826,071$

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City of Imperial Beach
FY26 Base Year ModelStep 4 - Sewer Rate Determination
Proposed Unit Charges - MonthlyFY29 Unit Charges Fixed Charge & Commodity Rate User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 353.74$ $8.83 10.33$ 19.15$ 29.48$ 8.83$ 1,371,079$ 2,544,267$ 3,915,347$ 52.4%Subtotal- Residential 3,876 4,543 288,208 1,371,079$ 2,544,267$ 3,915,347$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 353.74$ $18.52 10.33$ 19.15$ 29.48$ 18.52$ 30,482$ 303,239$ 333,721$ 4.5%Small Commercial 154 144 11,117 353.74$ $7.99 10.33$ 19.15$ 29.48$ 7.99$ 52,177$ 88,835$ 141,012$ 1.9%Car Wash/Laundries 11 9 10,747 353.74$ $7.69 10.33$ 19.15$ 29.48$ 7.69$ 3,355$ 82,609$ 85,964$ 1.2%Public Agency/Institutional 21 6 11,888 353.74$ $7.40 10.33$ 19.15$ 29.48$ 7.40$ 3,981$ 87,939$ 91,920$ 1.2%Heavy Commercial 12 43 7,007 353.74$ $12.13 10.33$ 19.15$ 29.48$ 12.13$ 11,293$ 85,003$ 96,296$ 1.3%Mixed Use Light 12 52 2,079 353.74$ $9.38 10.33$ 19.15$ 29.48$ 9.38$ 13,438$ 19,493$ 32,931$ 0.4%Mixed Use Heavy 2 2 468 353.74$ $11.10 10.33$ 19.15$ 29.48$ 11.10$ 631$ 5,195$ 5,826$ 0.1%Navy 1 0 0 353.74$ $10.35 10.33$ 19.15$ 29.48$ 10.35$ 124$ 0$ 124$ 0.0% Multi-family 1,966 2,484 221,665 $ 353.74 $8.83 $ 10.33 $ 19.15 $ 29.48 $ 8.83 $ 814,574 $ 1,956,833 $ 2,771,407 37.1%Subtotal Non-Residential 2,276 2,820 281,343 930,055$ 2,629,146$ 3,559,200$ 47.6%Total 6,152 7,362 569,551 $ 2,301,134 $ 5,173,413 $ 7,474,547 100%Check - - 31% 69% (639,067)$ $ 7,474,547
Proposed Unit Charges - MonthlyFY30 Unit Charges Fixed Charge & Commodity Rate User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 387.34$ $9.67 11.31$ 20.97$ 32.28$ 9.67$ 1,501,332$ 2,785,973$ 4,287,305$ 52.4%Subtotal- Residential 3,876 4,543 288,208 1,501,332$ 2,785,973$ 4,287,305$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 387.34$ $20.28 11.31$ 20.97$ 32.28$ 20.28$ 33,378$ 332,047$ 365,425$ 4.5%Small Commercial 154 144 11,117 387.34$ $8.75 11.31$ 20.97$ 32.28$ 8.75$ 57,134$ 97,274$ 154,408$ 1.9%Car Wash/Laundries 11 9 10,747 387.34$ $8.42 11.31$ 20.97$ 32.28$ 8.42$ 3,674$ 90,457$ 94,130$ 1.2%Public Agency/Institutional 21 6 11,888 387.34$ $8.10 11.31$ 20.97$ 32.28$ 8.10$ 4,359$ 96,293$ 100,652$ 1.2%Heavy Commercial 12 43 7,007 387.34$ $13.28 11.31$ 20.97$ 32.28$ 13.28$ 12,366$ 93,078$ 105,444$ 1.3%Mixed Use Light 12 52 2,079 387.34$ $10.27 11.31$ 20.97$ 32.28$ 10.27$ 14,715$ 21,344$ 36,059$ 0.4%Mixed Use Heavy 2 2 468 387.34$ $12.15 11.31$ 20.97$ 32.28$ 12.15$ 691$ 5,689$ 6,380$ 0.1%Navy 1 0 0 387.34$ $11.33 11.31$ 20.97$ 32.28$ 11.33$ 136$ 0$ 136$ 0.0% 0 0 0 0.0%
Multi-family 1,966 2,484 221,665 387.34$ $9.67 11.31$ 20.97$ 32.28$ 9.67$ 891,959$ 2,142,732$ 3,034,691$ 37.1%Subtotal Non-Residential 2,276 2,820 281,343 1,018,410$ 2,878,915$ 3,897,324$ 47.6% Total 6,152 7,362 569,551 $ 2,519,742 $ 5,664,888 $ 8,184,629 100%Check 6,152 569,551 31% 69% (699,779)$ $ 8,184,629

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City of Imperial Beach
FY26 Base Year ModelStep 4 - Sewer Rate Determination
Proposed Unit Charges - MonthlyFY31 Unit Charges Fixed Charge & Commodity Rate User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 424.14$ $10.58 12.38$ 22.96$ 35.34$ 10.58$ 1,643,959$ 3,050,640$ 4,694,599$ 52.4%Subtotal- Residential 3,876 4,543 288,208 1,643,959$ 3,050,640$ 4,694,599$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 424.14$ $22.21 12.38$ 22.96$ 35.34$ 22.21$ 36,548$ 363,592$ 400,140$ 4.5%Small Commercial 154 144 11,117 424.14$ $9.58 12.38$ 22.96$ 35.34$ 9.58$ 62,561$ 106,515$ 169,076$ 1.9%Car Wash/Laundries 11 9 10,747 424.14$ $9.22 12.38$ 22.96$ 35.34$ 9.22$ 4,023$ 99,050$ 103,073$ 1.2%Public Agency/Institutional 21 6 11,888 424.14$ $8.87 12.38$ 22.96$ 35.34$ 8.87$ 4,773$ 105,441$ 110,214$ 1.2%Heavy Commercial 12 43 7,007 424.14$ $14.55 12.38$ 22.96$ 35.34$ 14.55$ 13,541$ 101,921$ 115,461$ 1.3%Mixed Use Light 12 52 2,079 424.14$ $11.24 12.38$ 22.96$ 35.34$ 11.24$ 16,113$ 23,372$ 39,485$ 0.4%Mixed Use Heavy 2 2 468 424.14$ $13.30 12.38$ 22.96$ 35.34$ 13.30$ 756$ 6,229$ 6,986$ 0.1%Navy 1 0 0 424.14$ $12.41 12.38$ 22.96$ 35.34$ 12.41$ 149$ 0$ 149$ 0.0% 0 0 0 $0.00 0.0%
Multi-family 1,966 2,484 221,665 424.14$ $10.58 12.38$ 22.96$ 35.34$ 10.58$ 976,695$ 2,346,292$ 3,322,986$ 37.1%Subtotal Non-Residential 2,276 2,820 281,343 1,115,159$ 3,152,412$ 4,267,570$ 47.6% Total 6,152 7,362 569,551 $ 2,759,117 $ 6,203,052 $ 8,962,169 100%Check 6,152 569,551 31% 69% (664,041)$ 8,962,169$

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APPENDIX D: Option 4

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City of Imperial Beach
Sewer Enterprise Fund
Actual Projected Proposed Proposed Proposed
FY25 FY26 FY27 FY28 FY29
Non - Operating Revenue 10 11 12 13 14
346.70-03 County Sewer Collections $ 6,335,895 $ 6,475,750 $ 8,766,601 $ 8,636,908 $ 9,574,385346.70-04 Sewer Fees-Special Bill $ - $ 131,480346.70-05 Sewer Capacity Fees $ - $ - $ - $ - $ - 346.70-07 Capacity Fees - ADU $ - $ - $ - $ - $ - 361.80-01 Allocated Interest $ - $ - $ - $ - $ - 361.80-02 Non-Allocated Interest $ - $ - $ - $ - $ - 361.80-03 Mrkt Value Investments $ 338,395 $ 200,000 $ 200,000 $ 200,000 $ 200,000361.83-04 Sale on Fixed Asset $ - $ - $ - $ - $ - 361.85-01 Other Cost Reimbursement $ - $ - $ - $ - $ - 361.90-08 Transfers in - Other Funds $ - $ - $ - $ - $ - 361.83-03 Miscellanous Revenue $ - $ - $ - $ - $ - 371.83-05 Navy Coastal Campus Project $ - $ - $ - $ - $ - $ 6,674,290 $ 6,807,230 $ 8,966,601 $ 8,836,908 $ 9,774,385 601-5060 SEWER ENTERPRISE FUND
Employee Costs
436.10-01 SALARIES FULL-TIME $ 512,900 $ 618,500 $ 616,600 $ 635,098 $ 654,151436.10-03 OVERTIME $ 2,900 $ 3,300 $ 3,100 $ 3,193 $ 3,289436.10-07 STAND-BY PAY $ - $ 20,000 $ 20,000 $ 20,600 $ 21,218436.10-08 AUTO ALLOWANCE $ 2,000 $ 6,400 $ 6,400 $ 6,592 $ 6,790436.10-08 CELL PHONE ALLOWANCE $ 2,500 $ 2,400 $ 2,700 $ 2,781 $ 2,864436.11-01 PERS-CITY PORTION $ 47,700 $ 55,300 $ 54,000 $ 55,620 $ 57,289436.11-02 PERS-EMPLOYEE PORTION $ - $ - $ - $ - $ - 436.11-03 SECTION 125 CAFETERIA $ 96,000 $ 147,200 $ 137,100 $ 141,213 $ 145,449436.11-04 LIFE INSURANCE $ 1,600 $ 1,600 $ 1,500 $ 1,545 $ 1,591436.11-05 UNEMPLOYMENT INSURANCE $ 2,900 $ 3,500 $ 3,400 $ 3,502 $ 3,607436.11-06 WORKER'S COMP INSURANCE $ 34,500 $ 41,400 $ 41,300 $ 42,539 $ 43,815436.11-07 FICA $ 38,400 $ 46,100 $ 45,800 $ 47,174 $ 48,589436.11-08 HEALTH REIMBURSEMENT $ - $ - $ - $ - $ - 436.11-10 FRINGE BENEFITS / PENSION EXPENSE $ - $ - $ - $ - $ - 436.11-11 OPEB EXPENSE $ - $ - $ - $ - $ - 436.11-12 HRA CONTRIBUTION $ - $ - $ - $ - $ - Other Costs436.20-06 PROFESSIONAL SERVICES $ 35,100 $ 93,000 $ 13,000 $ 13,390 $ 13,792436.20-21 NUISANCE ABATEMENT CHARGE $ - $ - $ - $ - $ - 436.20-23 SECURITY & ALARM $ 46,700 $ 20,800 $ 41,300 $ 42,539 $ 43,815436.21-01 TEMPORARY STAFFING $ - $ - $ - $ - $ - 436.21-04 TECHNICAL SERVICES $ 3,850,900 $ 3,675,534 $ 3,516,563 $ 3,516,563 $ 3,516,563436.21-23 TRAFFIC CONTROL $ - $ - $ - $ - $ - 436.25-02 RENT-EQUIPMENT $ - $ - $ - $ - $ - 436.26-03 PUBLIC WORKS ADMIN $ - $ - $ - $ - $ - 436.26-04 ABC-ADMIN SVC CHARGE $ 649,300 $ 662,300 $ 675,500 $ 695,765 $ 716,638436.26-05 ABC-TECHNOLOGY SVC CHARGE $ 34,900 $ 35,600 $ 36,300 $ 37,389 $ 38,511436.26-06 ABC-RISK MGMT SVC CHARGE $ 102,800 $ 104,900 $ 107,000 $ 110,210 $ 113,516436.26-07 ABC-FMP EQUIPMENT CHARGE $ 63,500 $ 64,800 $ 66,100 $ 68,083 $ 70,125436.26-08 ABC-FACILITIES CHARGE $ 4,100 $ 4,200 $ 4,300 $ 4,429 $ 4,562436.27-01 GAS & ELECTRIC (SDG&E) $ 73,900 $ 75,000 $ 78,800 $ 81,164 $ 83,599436.27-02 UTILITIES-WATER $ 52,500 $ 50,000 $ 52,500 $ 54,075 $ 55,697436.27-04 UTILITIES-TELEPHONE $ - $ - $ - $ - $ - Page 156 of 168 City of Imperial Beach
Sewer Enterprise Fund
Actual Projected Proposed Proposed Proposed
FY25 FY26 FY27 FY28 FY29
436.27-05 UTILITIES-CELL PHONES $ 2,500 $ 4,100 $ 4,100 $ 4,223 $ 4,350436.28-01 MAINTENANCE & REPAIR $ 73,905 $ 93,000 $ 55,000 $ 56,650 $ 58,350436.28-04 TRAVEL, TRAINING, MEETING $ 7,700 $ 15,000 $ 6,000 $ 6,180 $ 6,365436.28-09 POSTAGE & FREIGHT $ - $ 11,000 $ 5,500 $ 5,665 $ 5,835436.28-12 MEMBERSHIP DUES $ 2,300 $ 1,800 $ 1,800 $ 1,854 $ 1,910436.28-13 FEES & LICENSES $ 5,500 $ 7,600 $ 7,800 $ 8,034 $ 8,275436.29-04 OTHER SERVICES & CHARGES $ 17,000 $ 17,000 $ 17,000 $ 17,510 $ 18,035436.29-06 LOSS ON SALE $ - $ - $ - $ - $ - 436.30-02 OPERATING SUPPLIES $ 46,200 $ 30,000 $ 30,000 $ 30,900 $ 31,827436.30-22 SMALL TOOLS/NON-CAPITAL $ 2,500 $ 2,500 $ 2,500 $ 2,575 $ 2,652436.50-04 EQUIPMENT $ 63,980 $ 65,000 $ - $ - $ - 436.00-00 REBUILD OPERATIONS RESERVE $ - $ - $ - $ - $ - 436.70-01 DEPRECIATION EXPENSE $ - $ - 436.90-01 TRANSFER OUT $ - $ - $ - $ - $ - 419.70-03 AMORTIZATION EXPENSE (GASB 96) $ - $ - $ - $ - $ - TOTAL SEWER ENTERPRISE FUND $ 5,876,685 $ 5,978,834 $ 5,652,963 $ 5,717,055 $ 5,783,070 TOTAL O&M $ 5,876,685 $ 5,978,834 $ 5,652,963 $ 5,717,055 $ 5,783,070Capital Costs Transfer to Capital Reserve for CIP Funding $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000TOTAL CAPITAL RESERVE $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000TOTAL O&M AND CIP FUNDING $ 6,912,591 $ 6,934,336 $ 6,652,963 $ 6,717,055 $ 6,783,070 Transfers
Establish Minimum Capital Reserve Fund $ - $ - $ - $ - $ - Additional Operating ReservesTOTAL TRANSFERS $ - $ - $ - $ - $ - TOTAL NONOPERATING EXPENDITURES $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000FLOW STABILIZATION RESERVES $ - $ - $ - RESERVES $ - $ - $ - $ - FLOW STABILIZATION RESERVES TOTAL REVENUE REQUIREMENTS $ 238,301 $ 127,106 $ (2,313,638) $ (2,119,853) $ (2,991,316)TOTAL BUDGET PRIOR TO TRANSFERS $ 238,301 $ 127,106 $ (2,313,638) $ (2,119,853) $ (2,991,316)

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City of Imperial Beach
FY 26 Base Year Model
Step 2 -- Determination of Unit Costs
Actual
FY25
Actual
FY26
Proposed
FY27
Proposed
FY28
Proposed
FY29
Cost Category
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost

1. Customer Related Costs $ 405,157 $ 460,660 $ 427,280 $ 440,098 $ 453,301 Number of Customers 6,120 6,152 6,152 6,152 6,152
Unit Cost ($ / Customer) $ 91.62 $ 94.37 $ 137.78 $ 137.78 $ 137.78

2. Capacity Related Costs $ 1,530,846 $ 1,629,401 $ 1,568,200 $ 1,600,246 $ 1,633,253 Number of Hydraulic Equivalencies 7,362 7,362 7,362 7,362 7,362 Unit Cost $ 169.95 $ 175.05 $ 255.58 $ 255.58 $ 255.58
Total Fixed Charge Based on Hydraulic Meters $ 261.58 $ 269.43 $ 393.36 $ 393.36 $ 393.36 Accounts 6,120 6,152 6,152 6,152 6,152
Base Charge (Fixed costs divided by total accounts) $ 316.34 $ 339.74 $ 324.36 $ 331.66 $ 339.17

3. Collection System Volume Related Costs $ 1,125,689 $ 1,168,741 $ 1,140,920 $ 1,160,148 $ 1,179,952 Annual Flow (HCF) 539,387 569,551 569,551 569,551 569,551 Unit Cost ($ / HCF) $ 1.28 $ 1.31 $ 1.92 $ 1.92 $ 1.92

4. Treatment Plant - Wastewater Strength Related
$ 3,850,900 $ 3,675,534 $ 3,516,563 $ 3,516,563 $ 3,516,563 Parameter
Allocation %'s
Flow (HCF) 49.9% $ 1,921,599 $ 1,834,091 $ 1,754,765 $ 1,754,765 $ 1,754,765 BOD (LBS.) 23.6% $ 908,812 $ 867,426 $ 829,909 $ 829,909 $ 829,909 SS (LBS.) 26.5% $ 1,020,489 $ 974,017 $ 931,889 $ 931,889 $ 931,889 100.00%
Annual Flow (HCF) 539,387 569,551 569,551 569,551 569,551 Pounds of BOD (lbs) 50.1% 748,268 790,076 790,076 790,076 790,076 Pounds of SS (ibs) 705,738 744,970 744,970 744,970 744,970 Unit Cost ($ / HCF) $ 2.88 $ 2.97 $ 4.33 $ 4.33 $ 4.33
Unit Cost ($ / lb) $ 1.13 $ 1.16 $ 1.70 $ 1.70 $ 1.70
Unit Cost ($ / lb) $ 1.24 $ 1.28 $ 1.87 $ 1.87 $ 1.87
Total Revenue Requirement For Rates $ 6,912,591 $ 6,934,336 $ 6,652,963 $ 6,717,055 $ 6,783,070 Add ___Revenue $ - $ - $ - $ - $ -
Add Fog Program Revenue $ - $ - $ - $ - $ -
Total $ 6,912,591 $ 6,934,336 $ 6,652,963 $ 6,717,055 $ 6,783,070 Check - - - - -

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City of Imperial Beach
FY26 Base Year ModelStep 3 - Sewer User Rate Calculation by Fund and Cost Proposed FY27 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 137.78 $ 255.58 $ 1.92 $ 4.33 $ 1.70 $ 1.87 Total Annual Revenue Required Single Family 3,876 4,543 288,208 359,844 359,844 534,045$ 1,161,000$ 552,930$ 1,247,771$ 610,660$ 673,297$ 4,779,704$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 534,045$ 1,161,000$ 552,930$ 1,247,771$ 610,660$ 673,297$ 4,779,704$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 13,365$ 20,531$ 31,407$ 70,875$ 173,432$ 114,733$ 424,344$ Small Commercial 154 144 11,117 10,410 10,410 21,218$ 36,803$ 21,328$ 48,131$ 17,666$ 19,479$ 164,626$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,516$ 2,215$ 20,619$ 46,530$ 17,079$ 13,809$ 101,768$ Public Agency/Institutional 21 6 11,888 9,648 7,422 2,893$ 1,533$ 22,808$ 51,469$ 16,373$ 13,886$ 108,963 $ Heavy Commercial 12 43 7,007 17,498 17,498 1,653$ 10,905$ 13,443$ 30,337$ 29,694$ 32,740$ 118,773$ Mixed Use Light 12 52 2,079 2,336 3,634 1,653$ 13,290$ 3,989$ 9,001$ 3,965$ 6,800$ 38,697$ Mixed Use Heavy 2 2 468 1,315 702 276$ 426$ 898$ 2,027$ 2,232$ 1,313$ 7,172$ Navy 1 0 0 0 0 138$ -$ 0$ 0$ 0$ 0$ 138$ Multi-Family 1,966 2,484 221,665 276,761 276,761 270,880$ 634,938$ 425,266$ 959,679$ 469,667$ 517,843$ 3,278,274$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 313,593$ 720,641$ 539,759$ 1,218,050$ 730,109$ 720,602$ 4,242,754$ Total 6,152 7,362 569,551 790,076 744,970 $ 847,638 $ 1,881,642 $ 1,092,689 $ 2,465,821 $ 1,340,769 $ 1,393,900 $ 9,022,458Check (Should = 0) - - - - 420,357.66 313,442$ (48,231)$ 711,056$ 510,860$ 462,010$ 2,369,495$ Proposed FY28 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 137.78 $ 255.58 $ 1.92 $ 4.33 $ 1.70 $ 1.87 Total Annual Revenue Required Single Family 3,876 4,543 288,208 359,844 359,844 $ 534,045 $ 1,161,000 $ 552,930 $ 1,247,771 $ 610,660 $ 673,297 $ 4,779,704Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 $ 534,045 $ 1,161,000 $ 552,930 $ 1,247,771 $ 610,660 $ 673,297 $ 4,779,704Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 $ 13,365 $ 20,531 $ 31,407 $ 70,875 $ 173,432 $ 114,733 $ 424,344Small Commercial 154 144 11,117 10,410 10,410 $ 21,218 $ 36,803 $ 21,328 $ 48,131 $ 17,666 $ 19,479 $ 164,626Car Wash/Laundries 11 9 10,747 10,064 7,380 $ 1,516 $ 2,215 $ 20,619 $ 46,530 $ 17,079 $ 13,809 $ 101,768Public Agency/Institutional 21 6 11,888 9,648 7,422 $ 2,893 $ 1,533 $ 22,808 $ 51,469 $ 16,373 $ 13,886 $ 108,963Heavy Commercial 12 43 7,007 17,498 17,498 $ 1,653 $ 10,905 $ 13,443 $ 30,337 $ 29,694 $ 32,740 $ 118,773Mixed Use Light 12 52 2,079 2,336 3,634 $ 1,653 $ 13,290 $ 3,989 $ 9,001 $ 3,965 $ 6,800 $ 38,697Mixed Use Heavy 2 2 468 1,315 702 $ 276 $ 426 $ 898 $ 2,027 $ 2,232 $ 1,313 $ 7,172Navy 1 0 0 0 0 $ 138 $ - $ 0 $ 0 $ 0 $ 0 $ 138Multi-Family 1,966 2,484 221,665 276,761 276,761 $ 270,880 $ 634,938 $ 425,266 $ 959,679 $ 469,667 $ 517,843 $ 3,278,274Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 $ 313,593 $ 720,641 $ 539,759 $ 1,218,050 $ 730,109 $ 720,602 $ 4,242,754Total 6,152 7,362 569,551 790,076 744,970 $ 847,638 $ 1,881,642 $ 1,092,689 $ 2,465,821 $ 1,340,769 $ 1,393,900 $ 9,022,458Check (Should = 0) - - - - 407,539.26 281,396$ (67,459)$ 711,056$ 510,860$ 462,010$ 2,305,403$ Strength (Treatment)Strength (Treatment)

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City of Imperial Beach
FY26 Base Year ModelStep 4 - Sewer Rate Determination
Proposed Unit Charges - MonthlyFY27 Unit Charges Fixed Charge & Commodity Rate User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 393.36$ $9.82 11.48$ 21.30$ 32.78$ 9.82$ 1,524,660$ 2,829,263$ 4,353,923$ 52.4%Subtotal- Residential 3,876 4,543 288,208 1,524,660$ 2,829,263$ 4,353,923$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 393.36$ $20.60 11.48$ 21.30$ 32.78$ 20.60$ 33,896$ 337,207$ 371,103$ 4.5%Small Commercial 154 144 11,117 393.36$ $8.89 11.48$ 21.30$ 32.78$ 8.89$ 58,022$ 98,785$ 156,807$ 1.9%Car Wash/Laundries 11 9 10,747 393.36$ $8.55 11.48$ 21.30$ 32.78$ 8.55$ 3,731$ 91,862$ 95,593$ 1.2%Public Agency/Institutional 21 6 11,888 393.36$ $8.23 11.48$ 21.30$ 32.78$ 8.23$ 4,427$ 97,790$ 102,216$ 1.2%Heavy Commercial 12 43 7,007 393.36$ $13.49 11.48$ 21.30$ 32.78$ 13.49$ 12,558$ 94,524$ 107,082$ 1.3%Mixed Use Light 12 52 2,079 393.36$ $10.43 11.48$ 21.30$ 32.78$ 10.43$ 14,943$ 21,676$ 36,619$ 0.4%Mixed Use Heavy 2 2 468 393.36$ $12.34 11.48$ 21.30$ 32.78$ 12.34$ 702$ 5,777$ 6,479$ 0.1%Navy 1 0 0 393.36$ $11.51 11.48$ 21.30$ 32.78$ 11.51$ 138$ 0$ 138$ 0.0%Multi-family 1,966 2,484 221,665 393.36$ $9.82 11.48$ 21.30$ 32.78$ 9.82$ 905,818$ 2,176,027$ 3,081,845$ 37.1%Subtotal Non-Residential 2,276 2,820 281,343 1,034,234$ 2,923,649$ 3,957,883$ 47.6% Total 6,152 7,362 569,551 $ 2,558,895 $ 5,752,911 $ 8,311,806 100%Check - - 31% 69% (710,652)$ 8,311,806$
Proposed Unit Charges - Monthly
FY28 Unit Charges Fixed Charge & Commodity Rate
User Group No. of Cust. Accts Hydraulic Equivalents Adjusted Yrly Consumption (HCF) Fixed Yearly $/Acct. Commodity Rate ($ /HCF) Cust Fixed Charge Cap Fixed Charge (5/8") Total Fixed Charge (5/8") Commodity Rate ($ /HCF) Revenue - Fixed/ Flat Charges Revenue - Commodity Charges Total % Single Family 3,876 4,543 288,208 393.36$ $9.82 11.48$ 21.30$ 32.78$ 9.82$ 1,524,660$ 2,829,263$ 4,353,923$ 52.4%Subtotal- Residential 3,876 4,543 288,208 1,524,660$ 2,829,263$ 4,353,923$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 393.36$ $20.60 11.48$ 21.30$ 32.78$ 20.60$ 33,896$ 337,207$ 371,103$ 4.5%Small Commercial 154 144 11,117 393.36$ $8.89 11.48$ 21.30$ 32.78$ 8.89$ 58,022$ 98,785$ 156,807$ 1.9%Car Wash/Laundries 11 9 10,747 393.36$ $8.55 11.48$ 21.30$ 32.78$ 8.55$ 3,731$ 91,862$ 95,593$ 1.2%Public Agency/Institutional 21 6 11,888 393.36$ $8.23 11.48$ 21.30$ 32.78$ 8.23$ 4,427$ 97,790$ 102,216$ 1.2%Heavy Commercial 12 43 7,007 393.36$ $13.49 11.48$ 21.30$ 32.78$ 13.49$ 12,558$ 94,524$ 107,082$ 1.3%Mixed Use Light 12 52 2,079 393.36$ $10.43 11.48$ 21.30$ 32.78$ 10.43$ 14,943$ 21,676$ 36,619$ 0.4%Mixed Use Heavy 2 2 468 393.36$ $12.34 11.48$ 21.30$ 32.78$ 12.34$ 702$ 5,777$ 6,479$ 0.1%Navy 1 0 0 393.36$ $11.51 11.48$ 21.30$ 32.78$ 11.51$ 138$ 0$ 138$ 0.0%Multi-family 1,966 2,484 221,665 393.36$ $9.82 11.48$ 21.30$ 32.78$ 9.82$ 905,818$ 2,176,027$ 3,081,845$ 37.1%Subtotal Non-Residential 2,276 2,820 281,343 1,034,234$ 2,923,649$ 3,957,883$ 47.6% Total 6,152 7,362 569,551 $ 2,558,895 $ 5,752,911 $ 8,311,806 100%Check - - 31% 69% (710,652)$ 8,311,806$

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P a g e | 1
May 6, 2026
ITEM TITLE: CONSIDERATION OF LETTER REQUESTING STATE OF EMERGENCY DECLARATION FOR THE TIJUANA RIVER TRANSBOUNDARY POLLUTION CRISIS. (0150- 40 & 0210-26)
ORIGINATING DEPARTMENT:

Environmental & Natural Resources
EXECUTIVE SUMMARY:

At the April 15, 2026 City Council meeting, Councilmember Nakawatase, with a second by Councilmember Fisher, requested that staff return with a draft letter for Council consideration to formally request that the Governor declare a State of Emergency in response to the ongoing cross-border sewage and public health crisis affecting Imperial Beach and South Bay communities. A draft letter has been prepared for consideration by the City Council.

RECOMMENDATION:

City Council can consider the letter and direct staff to send the letter with any pertinent revisions.

OPTIONS:
 Accept and send the drafted letter; or
 Send the letter with any revisions requested by the City Council; or  Request additional information and provide direction to the City Manager.

BACKGROUND/ANALYSIS:

Staff has prepared the attached draft letter for Council review and potential adoption. The letter outlines the continued and worsening impacts of transboundary pollution from the Tijuana River, including prolonged beach closures, ongoing untreated wastewater flows, and emerging air quality concerns related to hydrogen sulfide and other contaminants. The letter also provides rationale supporting a state declaration and identifies how such action would enhance coordination, resource deployment, and federal engagement.

The City has submitted several letters in the past requesting a state of emergency from the Governor of California. Past letters and correspondence related to the Tijuana River pollution crisis are available on the City’s website at https://www.imperialbeachca.gov/644/Tijuana-RiverPollution.

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P a g e | 2
ENVIRONMENTAL DETERMINATION:

Not a project as defined by CEQA.

FISCAL IMPACT:

None.

ATTACHMENTS:

1. Draft Letter to Governor Newsom

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May 6, 2026
The Honorable Gavin Newsom
Governor, State of California
1021 O Street, Suite 9000
Sacramento, CA 95814
Subject: Request for State of Emergency – Tijuana River Transboundary Pollution Crisis Dear Governor Newsom:

On behalf of the Imperial Beach City Council, and with broad support from regional agencies across San Diego County, we respectfully request that the State of California declare a State of Emergency for the ongoing transboundary pollution crisis in the Tijuana River.

For decades, the Tijuana River has carried billions of gallons of untreated wastewater, industrial waste, sediment, and debris across the international border into California, severely impacting Imperial Beach and surrounding South Bay communities. In recent years, the scale and duration of this crisis have intensified. Imperial Beach has now experienced four consecutive years of beach closures, effectively eliminating safe coastal access, raising sustained public health concerns, and negative impacts to our local economy and the environment.

This is no longer solely a water quality issue; it is also an air quality and public health crisis. Polluted flows in the river are generating hydrogen sulfide and other toxic aerosols, some with strong odors and others without, that are reaching nearby neighborhoods. Residents, workers, and first responders are consistently reporting odors and associated symptoms such as respiratory irritation and headaches. These conditions indicate an ongoing exposure risk that extends well beyond the shoreline and into the daily lives of our community.

While we appreciate recent federal investments and the State’s commitment to long-term solutions, millions of gallons per day of untreated wastewater continue to cross the border each day. The infrastructure projects intended to resolve this issue remain years from completion and do not address the immediate conditions facing our residents.

Although this crisis involves federal infrastructure and international considerations, the impacts are being felt directly by Californians. Under the California Emergency Services Act, a State of Emergency is appropriate when conditions of extreme peril exceed local and regional ability to respond. We believe that threshold has clearly been met based on the duration, scale, and documented impacts of this crisis. The City of Imperial Beach has been under a local state of emergency since 2017, yet the scale and persistence of this problem continue to exceed local and regional capacity.

ATT - 1

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A State declaration would serve several critical functions:
• Unlock federal action: A State declaration is a critical step in fully engaging federal assistance, as a gubernatorial request is typically required to unlock broader federal support and elevate the priority of this issue in Washington, D.C. Without this step, federal action is unlikely to match the urgency this crisis demands.
• Strengthen California’s negotiating position: Declaring a State of Emergency would improve coordination across all levels of government, expand access to resources, and reinforce ongoing federal efforts, including infrastructure investment, binational commitments, and broader policy initiatives related to cross-border environmental accountability and the USMCA.
• Enhance coordination and resource deployment: It allows for a more unified, cross-agency response to mitigate immediate public health risks while long-term infrastructure is completed.

The Tijuana River pollution crisis remains one of the most significant environmental justice challenges in California. South Bay communities have endured decades of pollution, prolonged beach closures, and ongoing public health concerns, with no immediate relief available under current timelines. The conditions on the ground today warrant the same level of urgency and coordinated response that the State has demonstrated in other emergencies affecting California communities.

We appreciate your continued leadership and respectfully urge you to take this critical step. A State of Emergency declaration is necessary and appropriate step to address the immediate impacts facing our communities and to position the State to secure the federal partnership required for a long-term solution. We are committed to providing clear, evidence-based information to the public while continuing to work with state and federal partners to monitor conditions and reduce exposure.

Sincerely,
Mitchell D. McKay, Mayor
City of Imperial Beach, CA
Jack Fisher, Mayor Pro Tem,
District 2, City of Imperial Beach, CA
Carol Seabury, Councilmember,
District 1, City of Imperial Beach, CA
Mariko Nakawatase, Councilmember,
District 3, City of Imperial Beach, CA
Matthew Leyba-Gonzalez,
Councilmember, District 4, City of
Imperial Beach, CA

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Imperial Beach City CouncilMay 6, 2026

Imperial Beach City Council
May 6, 2026