Regular Meeting - 6:00 p.m.
Wednesday, May 20, 2026
Council Chambers
825 Imperial Beach Boulevard
Imperial Beach, CA 91932
THE CITY COUNCIL ALSO SITS AS THE IMPERIAL BEACH PLANNING COMMISSION, PUBLIC
FINANCING AUTHORITY, HOUSING AUTHORITY, AND IMPERIAL BEACH REDEVELOPMENT AGENCY SUCCESSOR AGENCY.
Public Comment: Members of the public may provide comments in person at the City Council meeting or submit written comments in advance via email to [email protected]. Written comments received by noon on the day of the meeting that are within the subject matter jurisdiction of the City of Imperial Beach will be provided to the City Council, made available to the public at the meeting, and included in the official record, but will not be read aloud. Members of the public may watch City Council meetings, via livestream or view archived recordings on the City's website at:
https://www.imperialbeachca.gov/129/Agendas-Minutes.
In compliance with the Americans with Disabilities Act (ADA), persons needing reasonable accommodations to participate in this meeting should contact the City Clerk’s Office at (619) 628-2347 or TTY 711 during regular business hours at least 12 hours in advance to discuss accessibility needs.
Foreign language and American Sign Language interpretation services are available for City Council meetings. Contact the City Clerk’s office at (619) 628-2347 or TTY 711 by noon on Monday prior to the meeting.
Any disclosable public records provided to a majority of the City Council/Planning Commission/Public Financing Authority/Housing Authority/I.B. RDA Successor Agency regarding any open session item on this agenda will be available for public inspection at the following designated locations: Office of the City Clerk, located at 825 Imperial Beach Blvd., Imperial Beach, CA 91932 and on the City's website at:
https://www.imperialbeachca.gov/129/Agendas-Minutes.
Pages
1. CALL TO ORDER
2. ROLL CALL
3. PLEDGE OF ALLEGIANCE
4. REIMBURSEMENT DISCLOSURES/REPORTS ON ASSIGNMENTS AND
COMMITTEES
All City Council assignments are available for review in the City Clerk’s Office.
5. COMMUNICATIONS FROM CITY STAFF
6. PUBLIC COMMENT
Each person wishing to address the City Council regarding items not on the posted agenda may do so at this time. In accordance with State law, Council may not take action on an item not scheduled on the agenda. If appropriate, the item will be referred to the City Manager or placed on a future agenda.
7. PRESENTATIONS
7.a PROCLAMATION RECOGNIZING ASIAN AMERICAN, NATIVE HAWAIIAN, AND PACIFIC ISLANDER HERITAGE MONTH. (0410-30)
6 Recommendation:
That the City Council approve the Proclamation.
7.b PROCLAMATION RECOGNIZING NATIONAL MILITARY APPRECIATION MONTH. (0410-30)
8 Recommendation:
That the City Council approve the Proclamation.
7.c PROCLAMATION RECOGNIZING OLDER AMERICANS MONTH. (0410-30) 10 Recommendation:
That the City Council approve the Proclamation.
8. CONSENT CALENDAR
All matters listed under Consent Calendar are considered to be routine by the City Council and will be enacted by one motion. There will be no separate discussion of these items, unless the item is removed from the Consent Calendar by action of the City Council. A Councilmember or member of the public may make a comment on any item on the Consent Calendar.
Recommendation:
To approve Consent Calendar Item Nos. 8.a through 8.h
8.a APPROVAL OF CITY COUNCIL MEETING MINUTES. 12
Recommendation:
That the City Council approves the Regular Meeting Minutes of April 15, 2026.
8.b RATIFICATION OF WARRANT REGISTER FOR THE PERIOD FROM APRIL 24, 2026 TO MAY 7, 2026. (0300-25)
21 Recommendation:
Staff is seeking that the City Council ratify and file the Warrant Register Report.
8.c APPROVAL OF RESOLUTION NO. 2026-047 PURSUANT TO PUBLIC CONTRACTS CODE SECTION 22050 FINDING THE CONTINUED
EXISTENCE OF AN EMERGENCY DUE TO THE FAILURE OF SEWER
PUMPS AT PUMP STATION NO. 8. (0830-35)
37 Recommendation:
Adopt Resolution No. 2026-047 to continue the existence of the emergency and ratify actions taken in furtherance of the emergency.
8.d RESOLUTION NO. 2026-049 ADOPTING THE GANN APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026-27. (0300-95)
42 Recommendation:
Staff recommends City Council adoption of Resolution No. 2026-049 adopting the Gann Appropriations Limit for Fiscal Year 2026-27.
8.e RESOLUTION 2026-052 CONTINUING THE PROCLAMATION OF A STATE
OF LOCAL EMERGENCY RELATING TO IMPACTS FROM CROSS-BORDER POLLUTION IN THE TIJUANA RIVER. (0150-40 & 0210-26)
46 Recommendation:
Adopt Resolution No. 2026-052 to maintain a state of local emergency related to the cross-border pollution impacts from the Tijuana River and authorize the City Manager, Mayor, and Council members to work with local, State, Federal, and Mexican authorities to advance binational projects to improve conditions in the Tijuana River.
8.f ADOPTION OF RESOLUTION NUMBER 2026-051 AUTHORIZING THE CITY
MANAGER TO APPROVE THE PURCHASE AND INSTALLATION OF A
MAGNEGRIP EXHAUST REMOVAL SYSTEM FOR THE FIRE STATION.
(0380-30)
51 Recommendation:
That the City Council adopt Resolution 2026-051 authorizing the City Manager or designee to approve the purchase and installation of a MagneGrip exhaust removal system for the fire station.
8.g APPROVE RECEIPT OF $2,700,000 IN STATE COASTAL CONSERVANCY
GRANT FUNDS FOR THE BAYSHORE BIKEWAY RESILIENCY PROJECT (GRT100), ADJUST THE BUDGET ACCORDINGLY, AND AMEND THE
CONTRACT WITH NEXUS PLANNING & RESEARCH FOR CONSULTANT
SUPPORT. (0620-77 & 0680-20)
54 Recommendation:
Staff recommend that the City Council adopt Resolution 2026-053 to accept the California Coastal Conservancy grant, allocate and appropriate these grant funds into the budget, and amend the existing Professional Services Agreement with Nexus Planning and Research for the Project (GRT100).
8.h SECOND READING AND ADOPTION OF ORDINANCE 2026-1262
ADOPTING A SCHEDULE OF INCREASED SEWER SERVICE CHARGES
FOR THE UPCOMING FISCAL YEARS. (0830-37 & 0830-95)
59 Recommendation:
That the City Council conducts the second reading and adoption of Ordinance No. 2026-1262, by title only, and waives further reading of the ordinance.
9. ORDINANCES/INTRODUCTION & FIRST READING
None.
10. PUBLIC HEARINGS
10.a RESOLUTION NO. 2026-045 CONSIDERING APPROVING OF FORMAL AMENDMENT NO. 19 (25-19) TO THE 2025 TRANSNET LOCAL STREET IMPROVEMENT PROGRAM OF PROJECTS FOR FISCAL YEARS 2025
THROUGH 2029. (0680-95)
131
Recommendation:
1. Receive this report
2. Open the Public Hearing
3. Receive public comment
4. Close the Public Hearing
Adopt Resolution 2026-045 approving the 2025 TransNet Local Street Improvement Program of Projects for Fiscal Years 2025 through 2029.
5. 10.b RESOLUTION NO. 2026-044 ADOPTING THE TRANSNET LOCAL STREET IMPROVEMENT PROGRAM OF PROJECTS FOR FISCAL YEARS 2027
THROUGH 2031. (0680-80)
139
Recommendation:
1. Receive this report
2. Open the Public Hearing
3. Receive public comment
4. Close the Public Hearing
Approve Resolution No. 2026-044 adopting the 2027 TransNet Local Street Improvement Program of Projects for Fiscal Years 2027 through 2031
5. 11. REPORTS
11.a CONSIDER APPROVAL OF SPECIAL EVENT PERMIT APPLICATION FOR USE OF PIER PLAZA FOR THE FATHER’S DAY POW WOW BY THE SEA EVENT. (1040-10)
146
Recommendation:
Staff recommends the City Council consider approving a Special Event Permit and amplified sound permit requested by One World Bridge to activate Pier Plaza as an event venue for the 2026 Father’s Day Pow Wow by the Sea event on Saturday, June 20, 2026 and Sunday, June 21, 2026.
11.b RESOLUTION NO. 2026-046 ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2026-2027 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017. (0390-86)
175
Recommendation:
Staff recommends that the City Council adopt Resolution No. 2026-046 approving the FY 2026-2027 Project List for Senate Bill 1 (Road Repair and Accountability Act of 2017) Road Maintenance and Rehabilitation Account funding.
11.c CONSIDERATION OF RESOLUTION NO. 2026-050 AMENDING THE CITY’S
SALARY SCHEDULE TO INCLUDE ADJUSTMENTS TO UNREPRESENTED EMPLOYEES. (0520-75)
180
Recommendation:
Staff recommends that the City Council consider approving and adopting Resolution No. 2026-050 amending the City’s Fiscal Year 2025-2027 Salary Schedule.
12. I.B. REDEVELOPMENT AGENCY SUCCESSOR AGENCY REPORTS
None.
13. ITEMS PULLED FROM THE CONSENT CALENDAR (IF ANY)
14. CITY COUNCIL FUTURE AGENDA REQUESTS
15. ADJOURN REGULAR MEETING
P a g e | 1
May 20, 2026
ITEM TITLE: PROCLAMATION RECOGNIZING ASIAN AMERICAN, NATIVE HAWAIIAN, AND PACIFIC ISLANDER HERITAGE MONTH. (0410-30)
ORIGINATING DEPARTMENT:
Mayor
RECOMMENDATION:
That the City Council approve the Proclamation.
ATTACHMENTS:
ATT 1 – Asian American, Native Hawaiian, and Pacific Islander Heritage Month
A
Asian American, Native Hawaiian, and
Pacific Islander Heritage Month
WHEREAS, the State of California is home to over 7.3 million Asian American, Native Hawaiian, and Pacific Islander (AANHPI) residents, representing the largest AANHPI population in the United States, and these communities reflect a rich diversity of cultures, languages, and traditions that have contributed to the social, cultural, civic, and economic development of our nation; and WHEREAS, May is recognized nationally as Asian American, Native Hawaiian, and Pacific Islander Heritage Month, providing an opportunity to celebrate and reflect upon the histories, cultures, and achievements of AANHPI individuals and to recognize their important role in shaping local, state, and national history; and
WHEREAS, the South Bay region, including Imperial Beach, is home to a vibrant and diverse AANHPI population whose residents continue to enrich the community through military service, small business leadership, education, public service, healthcare, and community involvement; and WHEREAS, Asian American residents have contributed to the history and development of Imperial Beach for generations, including Japanese immigrant farming families such as the Iguchi brothers, recognized among the first Japanese farmers in Imperial Beach during the early twentieth century; and WHEREAS, generations of Filipino American families have helped shape the cultural fabric of the South Bay and Imperial Beach, reflecting the longstanding connection between San Diego’s naval community and the Filipino American community, one of the largest Asian American populations in the region; and
WHEREAS, San Diego County’s coastal identity and maritime economy were shaped in part by Asian immigrant communities, including Chinese and Japanese fishermen and workers whose contributions helped establish the region’s historic fishing and tuna industries that influenced coastal communities throughout the South Bay; and
WHEREAS, the City of Imperial Beach values the diversity of its residents and recognizes that community is strengthened through mutual respect, understanding, and shared experiences.
NOW, THEREFORE, BE IT PROCLAIMED that I, Mitchell D. McKay, Mayor of the City of Imperial Beach, together with the City Council, do hereby proclaim the month of May 2026 as Asian American, Native Hawaiian, and Pacific Islander Heritage Month in the City of Imperial Beach Dated: May 20, 2026
Mitchell D. McKay, Mayor
Attachment 1
P a g e | 1
May 20, 2026
ITEM TITLE: PROCLAMATION RECOGNIZING NATIONAL MILITARY APPRECIATION MONTH. (0410-30)
ORIGINATING DEPARTMENT:
Mayor
RECOMMENDATION:
That the City Council approve the Proclamation.
ATTACHMENTS:
ATT 1 – 2026 National Military Appreciation Month
National Military Appreciation Month
WHEREAS, in 1999, Congress passed legislation designating May as National Military Appreciation Month; and
WHEREAS, May was chosen for this national observance because it includes significant commemorative days such as Loyalty Day, Armed Forces Day, and Memorial Day; and WHEREAS, the military plays a vital role in our community, and programs that support service members through civilian reintegration, affordable housing, and post-military employment opportunities are essential to their continued success and well-being WHEREAS, we recognize and honor the sacrifices made by all members of the United States Armed Forces and their families, whose support and resilience are invaluable; and WHEREAS, all citizens are encouraged to honor current and former members of the United States Armed Forces, including those who made the ultimate sacrifice in defense of our nation and freedoms; and
WHEREAS, during this month and throughout the year, the citizens of Imperial Beach express their heartfelt gratitude and steadfast support for all service members, veterans, and their families who have dedicated their lives to protecting our nation.
NOW, THEREFORE, BE IT PROCLAIMED that I, Mitchell D. McKay, Mayor of the City of Imperial Beach, together with the City Council, do hereby proclaim the month of May 2026 as “National Military Appreciation Month” in the City of Imperial Beach, and urge all citizens to honor the service and sacrifice of members of the Army, Navy, Air Force, Marines, Coast Guard, Space Force, and National Guard, as well as their families.
Dated: May 20, 2026
Mitchell D. McKay, Mayor
Attachment 1
P a g e | 1
May 20, 2026
ITEM TITLE: PROCLAMATION RECOGNIZING OLDER AMERICANS MONTH. (0410-30) ORIGINATING DEPARTMENT:
Mayor
RECOMMENDATION:
That the City Council approve the Proclamation.
ATTACHMENTS:
ATT 1 – 2026 Older Americans Month Proclamation
AAAAAAAATTAAATT
Older Americans Month
WHEREAS, Older Americans Month is a national observance celebrated each May to honor Older Americans, recognize their many contributions, and raise awareness of issues related to aging and older adults; and
WHEREAS, in 1963, President John F. Kennedy met with members of the National Council of Senior Citizens to address their underserved social needs and later proclaimed May as “Senior Citizens Month,” which later became known as “Older Americans Month”; and WHEREAS, the 2026 theme, “Champion Your Health” emphasizes prevention, wellness, and personal responsibility as the foundation of healthy aging. The theme encourages individuals to take an active role in managing their health, advocating for themselves, accessing preventive care, and making informed decisions that support independence and well-being; and WHEREAS, the City of Imperial Beach celebrates the talents, experience, and contributions of older adults, who enrich our community through their wisdom, friendship, work, and volunteerism in support of their families, friends, and community; and WHEREAS, recognizing the accomplishments and contributions of community elders encourages continued engagement, participation, and service; and WHEREAS, the City of Imperial Beach has been recognized as an Age-Friendly Community that is committed to supporting our older adults by offering activities that promote physical and mental health and foster a sense of community while making Imperial Beach a great place to grow and age well.
NOW, THEREFORE, BE IT PROCLAIMED, that I, Mitchell D. McKay, Mayor of the City of Imperial Beach, California, together with the City Council, do hereby proclaim the month of May as “Older Americans Month” and further designate May 20, 2026, as “Imperial Beach Seniors Day” in the City of Imperial Beach.
Dated: May 20, 2026
Mitchell D. McKay, Mayor
Attachment 1
May 20, 2026
ITEM TITLE: APPROVAL OF CITY COUNCIL MEETING MINUTES.
ORIGINATING DEPARTMENT: City Clerk
RECOMMENDATION:
That the City Council approves the Regular Meeting Minutes of April 15, 2026.
ENVIRONMENTAL DETERMINATION:
Not a project as defined by CEQA.
FISCAL IMPACT:
No fiscal impact associated with this report.
ATTACHMENTS:
ATT 1 - 04-15-2026 Regular Meeting Minutes
Attachment 1
1 CITY OF IMPERIAL BEACH
CITY COUNCIL
REGULAR MEETING MINUTES
April 15, 2026, 6:00 p.m.
Council Chambers
825 Imperial Beach Boulevard
Imperial Beach, CA 91932
Present: Mayor McKay, Mayor Pro Tem Fisher, Councilmember LeybaGonzalez, Councilmember Nakawatase, Councilmember Seabury Staff: City Manager Foltz, Chief Administrative Officer Cortez-Martinez, City Attorney Lyon, City Clerk Kelly, Finance Director Flyte, Community Development Director Philips, Environmental & Natural Resources Director Helmer, Sr. Administrative Assistant Dartez
The City Council also sits as the Imperial Beach Planning Commission, Public Financing Authority, and Imperial Beach Redevelopment Agency Successor Agency. _____________________________________________________________________
1. CALL TO ORDER
Mayor McKay called the Regular Meeting to order at 6:00 p.m.
2. ROLL CALL
Sr. Administrative Assistant Dartez took roll.
3. PLEDGE OF ALLEGIANCE
Mayor McKay led the Pledge of Allegiance.
4. REIMBURSEMENT DISCLOSURES/REPORTS ON ASSIGNMENTS AND
COMMITTEES
Correspondence from Sandra Brillhart was submitted as Last Minute Agenda Information.
Councilmember Seabury:
Imperial Beach Historical Society Meeting
Mar Vista High School Stadium Ribbon Cutting
Caltrans Highway Workers Memorial Ceremony
The Arc of San Diego Art for All Exhibit
Attachment 1
2 o Announced South Bay Art for All Exhibit & Reception on April 30, 2026 South County Economic Development Council - Elected Officials Reception Assemblymember David Alvarez hosted a Meet and Greet at Trident Coffee Councilmember Nakawatase:
Mar Vista High School Stadium Ribbon Cutting
South County Economic Development Council - Elected Officials Reception Assemblymember David Alvarez hosted a Meet and Greet at Trident Coffee Councilmember Leyba-Gonzalez:
Mar Vista High School Stadium Ribbon Cutting
South County Economic Development Council - Elected Officials Reception Announced the 5th Annual Career Fair at Mar Vista High School on April 29, 2026, at 9:00 a.m.
Mayor Pro Tem Fisher:
Emphasized the importance of sharing the Career Fair information to reach a wider audience.
Mar Vista High School Stadium Ribbon Cutting
South County Economic Development Council - Elected Officials Reception Mayor McKay:
South County Economic Development Council - Elected Officials Reception Mar Vista High School Stadium Ribbon Cutting
Provided a Tijuana River Valley tour to members of the Port Authority and Coronado Council with Director of Environmental and Natural Resources Director Helmer
SANDAG Board of Directors Meeting
CalCities Regional Luncheon
Announced he will be attending the required Public Finance Training Coursework
5. COMMUNICATIONS FROM CITY STAFF
Chief Administrative Officer Cortez-Martinez announced the following events:
Earth Day Celebration, April 22, 2026, 3:30 p.m. - 5:30 p.m, Veterans Park Community Garden
5th Annual Día de los Niños, April 25, 2026, 11:00 a.m. - 2:00 p.m., Veterans Park
Wings with Mayor McKay and Sheriff Lt. Galve, April 29, 2026, 6:00 p.m., IB Forum
Environmental and Natural Resources Director Helmer announced the following events:
2026 City-Wide Garage Sale, April 25, 2026
2026 Home Front Cleanup Event May 2, 2026, 8:00 a.m. - 1:00 p.m.
Attachment 1
3 Community Development Director Phillips announced the following event:
Community Forum - Housing Laws, April 22, 2026, 6:00 p.m. - 7:00 p.m., San Diego County Library - Imperial Beach Branch
6. PUBLIC COMMENT
Correspondence from Sandra Brillhart and Truth were submitted as Last Minute Agenda Information.
Brian Barreto, the External Affairs Manager with California American Water, updated the Council on their emergency response plans, which outline how they protect, operate, and restore services in water systems during an emergency.
Edward Brackmanis suggested promoting a positive identity for Imperial Beach by focusing on local wildlife and nature.
7. PRESENTATIONS
7.a PROCLAMATION RECOGNIZING CHILD ABUSE PREVENTION MONTH. (0410-30)
Councilmember Seabury read the proclamation.
Executive Vice President Mauricio Torre from the South Bay Community Services emphasized the importance of community support in preventing child abuse and neglect and their commitment to stand up for every child's right to grow in safety.
Motion by Councilmember Seabury
Seconded by Councilmember Nakawatase
To approve the Proclamation.
AYES (5): Mayor McKay, Mayor Pro Tem Fisher, Councilmember Leyba-Gonzalez, Councilmember Nakawatase, and Councilmember Seabury
Motion Carried (5 to 0)
7.b PRESENTATION ON AIR QUALITY IN IMPERIAL BEACH BY SCRIPPS INSTITUTION OF OCEANOGRAPHY, UC SAN DIEGO.* (0230-10)
Leila El Masri, M.S., and Aurora Czajkowski, M.S., from the UCSD Prather Lab provided a PowerPoint presentation on the item.
Correspondence from Sandra Brillhart was submitted as Last Minute Agenda Information.
Council discussion centered around how to effectively reduce hazardous gases in residential settings, including filters, purifiers, and HVAC Systems. The Council
Attachment 1
4 acknowledged the students’ diligent efforts and thorough research. They also discussed the potential to use this data to increase awareness and attention from the state and federal government.
7.c 70TH ANNIVERSARY LOGO CONTEST WINNER DESIGN. (0160-40) Chief Administrative Officer Cortez-Martinez presented the item and provided a history.
Correspondence from Truth was submitted as Last Minute Agenda Information.
Penelope Quinn was announced as the winner. She shared her background and inspiration for the logo, which includes elements of Imperial Beach's history and identity.
City Council provided their congratulations and complimented how Imperial Beach was captured.
8. CONSENT CALENDAR
Correspondence from Sandra Brillhart for Item 8.a and Truth for Items 8.b and 8.f were submitted as Last Minute Agenda Information.
Motion by Councilmember Seabury
Seconded by Mayor Pro Tem Fisher
To approve the Consent Calendar Item Nos. 8.a through 8.f AYES (5): Mayor McKay, Mayor Pro Tem Fisher, Councilmember Leyba-Gonzalez, Councilmember Nakawatase, and Councilmember Seabury
Motion Carried (5 to 0)
8.a APPROVAL OF CITY COUNCIL MEETING MINUTES.
City Council approved the Regular Meeting Minutes of April 1, 2026.
8.b RATIFICATION OF WARRANT REGISTER FOR THE PERIOD FROM MARCH 20, 2026 TO APRIL 2, 2026. (0300-25)
City Council ratified and filed the Warrant Register Report.
8.c APPROVAL OF RESOLUTION NO. 2026-035 PURSUANT TO PUBLIC CONTRACTS CODE SECTION 22050 FINDING THE CONTINUED
EXISTENCE OF AN EMERGENCY DUE TO THE FAILURE OF SEWER
PUMPS AT PUMP STATION NO. 8. (0830-35)
Adopted Resolution No. 2026-035 to continue the existence of the emergency and ratify actions taken in furtherance of the emergency.
Attachment 1
5 8.d SECOND READING AND ADOPTION OF ORDINANCE NO. 2026-1260 AMENDING CHAPTER 3.04 “PURCHASING” OF THE IMPERIAL BEACH
MUNICIPAL CODE REGARDING AWARD AND EXECUTION OF
CONTRACTS. (0380-95)
Conducted the second reading, waived full reading, and adopted Ordinance No. 2026-1260 by title only.
8.e RECEIVE TREASURER’S REPORT FOR FEBRUARY 2026. (0300-90) City Council received and filed the February 2026 Treasurer's Report.
8.f NOTIFICATION OF TRAVEL: COUNCILMEMBER NAKAWATASE TO ATTEND THE SAN DIEGO REGIONAL CHAMBER OF COMMERCE 2026 MISSION TO WASHINGTON, D.C. FROM APRIL 25-29, 2026. (0410-60)
City Council authorized Councilmember Nakawatase to attend the San Diego Regional Chamber of Commerce 2026 Mission to Washington, D.C. from April 25 – 29, 2026, and approved the expenditure of necessary funds for such participation.
9. ORDINANCES/INTRODUCTION & FIRST READING
9.a ORDINANCE NO. 2026-1261 OF THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA, AMENDING SECTION 15.48.060 OF THE
IMPERIAL BEACH MUNICIPAL CODE REGARDING TIMING FOR PAYMENT OF THE RTCIP FEE. (0680-95)
Finance Director Flyte provided a PowerPoint presentation on the item.
Correspondence from Truth was submitted as Last Minute Agenda Information.
There was no Council discussion.
Sr. Administrative Assistant Dartez read the title of the Ordinance.
Motion by Mayor Pro Tem Fisher
Seconded by Councilmember Nakawatase
To introduce Ordinance No. 2026-1261 by title only, waive further reading, and set the matter for adoption at the City Council meeting on May 6, 2026.
AYES (5): Mayor McKay, Mayor Pro Tem Fisher, Councilmember Leyba-Gonzalez, Councilmember Nakawatase, and Councilmember Seabury
Motion Carried (5 to 0)
Attachment 1
6 10. PUBLIC HEARINGS
None.
11. REPORTS
11.a CONSIDERATION OF A SPECIAL EVENT APPLICATION INCLUDING A STREET CLOSURE FOR THE 2026 PLANK SUMMER KICKOFF PARTY. (1040-10)
Chief Administrative Officer Cortez-Martinez provided a PowerPoint presentation on the item.
Correspondence from Truth was submitted as Last Minute Agenda Information.
The Council expressed their gratitude to Martin Mattes, the owner of Ye Olde Plank Inn, for his continued support of the local economy by hosting this event.
Motion by Councilmember Leyba-Gonzalez
Seconded by Councilmember Seabury
To approve the request submitted by the Ye Olde Plank Inn to host an event, including a street closure on Saturday, May 30, 2026.
AYES (5): Mayor McKay, Mayor Pro Tem Fisher, Councilmember Leyba-Gonzalez, Councilmember Nakawatase, and Councilmember Seabury
Motion Carried (5 to 0)
11.b DRAFT BAYSIDE NEIGHBORHOOD COMMUNITY ATLAS REPORT. (0390-05) Councilmember Seabury recused herself from this presentation due to a potential conflict of interest. She left Council Chambers at 7:29 p.m. and returned at 7:53 p.m.
Environmental and Natural Resources Director Helmer introduced the item and provided a brief history. He introduced Dennis Larson with Nexus Planning, who provided a PowerPoint presentation on the item.
Correspondence from Sandra Brillhart and Truth were submitted as Last Minute Agenda Information.
Councilmember Nakawatase suggested that proposed timelines be added to the presentation prior to going to investors, as well as a benefit impact summary.
Attachment 1
7 Mayor Pro Tem Fisher praised the city's ability to finish projects and the importance of the atlas for future planning.
In response to Mayor McKay's question regarding the timeline of when the draft would be completed, Mr. Larson said it would be a two to three weeks, including the requested timelines from the Council.
11.c RESOLUTION NO. 2026-039 ADOPTING CITY COUNCIL POLICY 115 -
IMPLEMENTING NEW BROWN ACT AMENDMENTS REGARDING MEETING
TECHNOLOGY DISRUPTION PROCEDURES PURSUANT TO SENATE BILL 707. (0460-50)
City Attorney Lyon introduced the item and provided a history and overview of SB 707.
City Clerk Kelly and Information Technology Manager Santos provided a PowerPoint presentation on the item.
Correspondence from Truth was submitted as Last Minute Agenda Information.
The City Council discussion included potential challenges with AI bot infiltration and managing disruptive participants. City Attorney Lyon confirmed the council will be able to act accordingly as they do with in-person participation.
Councilmember Nakawatase left City Council Chambers at 8:00 p.m. and returned at 8:00 p.m.
Motion by Councilmember Nakawatase
Seconded by Mayor Pro Tem Fisher
To adopt Resolution No. 2026-039 to approve the SB 707 Disruption Policy.
AYES (5): Mayor McKay, Mayor Pro Tem Fisher, Councilmember Leyba-Gonzalez, Councilmember Nakawatase, and Councilmember Seabury
Motion Carried (5 to 0)
12. I.B. REDEVELOPMENT AGENCY SUCCESSOR AGENCY REPORTS
None.
13. ITEMS PULLED FROM THE CONSENT CALENDAR (IF ANY)
None.
Attachment 1
8 14. CITY COUNCIL FUTURE AGENDA REQUESTS
Councilmember Nakawatase requested staff to return to the May 6, 2026, City Council Meeting with a draft letter for the governor to proclaim a state of emergency due to the cross-border sewage crisis.
Seconded: Mayor Pro Tem Fisher
15. ADJOURN REGULAR MEETING
Mayor McKay adjourned the Regular Meeting at 8:09 p.m.
Carly Dartez
Sr. Administrative Assistant
Mitchell D. McKay
Mayor
May 20, 2026
ITEM TITLE: RATIFICATION OF WARRANT REGISTER FOR THE PERIOD FROM APRIL 24, 2026 TO MAY 7, 2026. (0300-25)
ORIGINATING DEPARTMENT:
Finance
EXECUTIVE SUMMARY:
Staff is recommending that the City Council ratify the accompanying Warrant Register for the period from April 24, 2026, to May 7, 2026, in the amount of $2,967,265.50.
RECOMMENDATION:
Staff is seeking that the City Council ratify and file the Warrant Register Report.
OPTIONS:
Receive and file the report from the City Manager.
Provide direction to the City Manager to take a specific action. Request additional information and an additional report.
BACKGROUND/ANALYSIS:
The City of Imperial Beach issues accounts payable and payroll disbursements on a regular basis and presents it to the City Council for ratification at its next regularly scheduled meeting. The attached Warrant Register containing checks and electronic funds transfers for the period from April 24, 2026, to May 7, 2026, in the amount of $2,967,265.50, is being presented for ratification by the City Council. Payments have been reviewed and approved by the appropriate department staff. The Finance Director or designee certifies the accuracy of the attached register and the availability of funds for payment.
Warrants above $100,000 have been highlighted and explained in the table below:
VENDOR CHECK DESCRIPTION AMOUNT
SAN DIEGO COUNTY SHERIFF CK107215 MAR 2026 SHERIFF
SERVICES
$710,163.25
CALPERS DFT0010859 MAY 2026 CALPERS HEALTH 136,563.93
TRI-GROUP CONSTRUCTION
AND DEVELOPMENT, INC.
CK107265 RETENTION-9TH ST
ENCHANCEMENT
206,233.35
CITY OF SAN DIEGO CK107237 FY26 Q4 METROPOLITAN
SEWERAGE SYSTEM
1,031,512.00
The following registers are submitted for Council ratification:
Accounts Payable:
DATE CHECK NUMBER AMOUNT(S)
4/30/2026 CK107195-CK107227 $ 875,692.10
5/7/2026 CK107228-CK107270 1,490,891.37
Sub-Total $ 2,366,583.47
Total reflected in the attached Expense Approval Report: $ 2,717,583.54 Check Reversal–s/Voids:
DATE CHECK/EFT NUMBER AMOUNT(S)
N/A $
Sub-Total $
Payroll Checks/Direct Deposits
DATE CHECK/EFT NUMBER AMOUNT(S)
5/7/2026 CK49372-78; EFT0000268 $ 249,681.96
Sub-Total $ 249,681.96
TOTAL: $ 2,967,265.50
ENVIRONMENTAL DETERMINATION:
Not a project as defined by CEQA.
FISCAL ANALYSIS:
Warrants are issued from budgeted funds and there is no additional impact on reserves.
ATTACHMENTS:–
ATT 1 - Expense Approval Report – 04.24.2026 – 05.07.2026
DATE EFT/DRAFT NUMBER AMOUNT(S)
4/24/2026
1939-43; DFT0010780-83; DFT0010790-808; DFT0010813-16;
DFT001018; DFT0010821
$ 185,543.44
4/27/2026 DFT0010857 28,778.85
5/1/2026 DFT0010825 113.85
5/4/2026 DFT0010859 136,563.93
Sub-Total $ 351,000.07
5/12/2026 12:50:05 PM Page 1 of 14
Expense Approval Report
Imperial Beach, CA By (None)
Payment Dates 4/24/2026 - 5/7/2026
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount FORESTERS 529 PLAN PPE 50.00
04/16/26
04/24/2026 1939 FORESTERS INVESTOR SERVI… PPE 04-16-2026 101-0000-209.0122 04/24/2026 1940 I B FIREFIGHTERS ASSOCIATI… IBFA DUES ACH PPE 04/16/26 PPE 04-16-2026 101-0000-209.0108 360.00 04/24/2026 1941 ICMA RETIREMENT TRUST 457 ICMA % PPE 04/16/26 PPE 04-16-2026 101-0000-209.0110 3,816.15 04/24/2026 1941 ICMA RETIREMENT TRUST 457 ICMA CITY-PAID PPE 04/16/26 PPE 04-16-2026 (2) 101-0000-209.0110 2,615.43 04/24/2026 1941 ICMA RETIREMENT TRUST 457 ICMA FIXED PPE 04/16/26 PPE 04-16-2026 (3) 101-0000-209.0110 6,457.12 04/24/2026 1942 SEIU LOCAL 221 SEIU DUES ACH PPE 04/16/26 PPE 04-16-2026 101-0000-209.0108 1,134.21 04/24/2026 1942 SEIU LOCAL 221 SEIU COPE ACH PPE 04/16/26 PPE 04-16-2026 COPE 101-0000-209.0108 10.00 04/24/2026 1943 US BANK PPE 04-16-2026 101-0000-209.0120 1,570.00 04/30/2026 107195 ADVANCED IMAGING SOLUT… 41846205 101-1920-419.2017 3,750.78 04/30/2026 107196 AMAZON CAPITAL SERVICES, … 13RT-LLF3-GH6V 214-6010-451.2808 277.82 04/30/2026 107196 AMAZON CAPITAL SERVICES, … 14QM-GKL7-VRYX 503-1923-419.3002 20.45 04/30/2026 107196 AMAZON CAPITAL SERVICES, … 161G-H36P-Q7GF 503-1923-419.3002 140.36 04/30/2026 107196 AMAZON CAPITAL SERVICES, … 16MD-XC7L-THN3 214-6010-451.2808 498.57 04/30/2026 107196 AMAZON CAPITAL SERVICES, … 16T3-L3JP-WNY4 503-1923-419.3002 200.23 04/30/2026 107196 AMAZON CAPITAL SERVICES, … 16XK-MRP6-LH3H 101-1910-419.2801 32.88 04/30/2026 107196 AMAZON CAPITAL SERVICES, … 1GJJ-RMQY-J9KL 101-6030-453.2310 41.40 04/30/2026 107196 AMAZON CAPITAL SERVICES, … 1HQT-MLWV-TTP7 101-3020-422.3002 313.18 04/30/2026 107196 AMAZON CAPITAL SERVICES, … 1JQW-Q7LL-P947 101-3020-422.2904 41.31 04/30/2026 107196 AMAZON CAPITAL SERVICES, … 1KRG-DCR3-JGKV 101-6010-451.3002 43.62 04/30/2026 107196 AMAZON CAPITAL SERVICES, … 1NNNH-LC49-4YTY 101-1910-419.2801 -32.29 190.39
PARS ACH PPE 04/16/26
04/21/26-05/20/26 COPIER
LEASE
BALANCE GAME(3),NEON
PACK,DISCS,VOLLEYBALL(5)-
PRCS
ADJUSTABLE CLIP LIGHTS
FOR PODIUM - IT
3PK WALL CHARGERS (2),
PHONE CASES (4) - IT
CRAFT SUPP - DIA DEL NINO
EVENT
USB CABLE,TAPE,SURGE
PROTECTOR,STRAP,CABLE
TIES-IT
MARINE FOAM ROLL , 12PK
EDGE GUARDS - PW
STRAWS, CUPS, YARN -
SENIOR CENTER
OFFICE CHAIR (2) - FD
CAPTAIN
TABLECLOTH ROLL - FD
EVENTS
FOAM SHEETS, STICKY
DOTS,POM POMS(2),TOY
EYES-PRCS
RETURN 12V BATTERY -
FACILITIES
PAPER TOWELS,AAA
BATTERIES(2PK),CAR WASH
SOAP - FD
04/30/2026 107196 AMAZON CAPITAL SERVICES, … 1RHM-4DLL-D7G9 101-3020-422.3002 ATTACHMENT #1
Expense Approval Report Payment Dates: 4/24/2026 - 5/7/2026 5/12/2026 12:50:05 PM Page 2 of 14
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount STORAGE BINS - WELLNESS 36.53
ACTIVITIES
04/30/2026 107196 AMAZON CAPITAL SERVICES, … 1RKF-6RTW-PY6T 101-1130-412.3001 FLUSH PORT, MIXING UNIT (2) 122.22
- LG
04/30/2026 107196 AMAZON CAPITAL SERVICES, … 1T64-VMGL-7THF 101-3030-423.3002 PHONE COVER (2), SCREEN 34.76
PROTECTOR (2) - IT
04/30/2026 107196 AMAZON CAPITAL SERVICES, … 1VPF-HM7C-KDVH 503-1923-419.3002 WATER DISPENSER(2) 955.00
,STORAGE BINS(5),GRIDDLE(6)
-PRCS
04/30/2026 107196 AMAZON CAPITAL SERVICES, … 1YQD-J1QX-KGC4 214-6010-451.2808 ERGONOMIC EVAL & EQUIP - J 1,612.96
PHILIPPS
04/30/2026 107197 BRIOTIX HEALTH, LP SI-56719 502-1922-419.2904 ERGONOMIC CHAIR, 1,387.82
ARMRESTS - S LANDEROS
04/30/2026 107197 BRIOTIX HEALTH, LP SI-56720 502-1922-419.2904 ERGONOMIC EVALUATION - R 143.50
RUVALCABA
04/30/2026 107197 BRIOTIX HEALTH, LP SI-57259 502-1922-419.2904 ERGONOMIC CHAIR, 894.09
ARMRESTS - C CARRILLO
04/30/2026 107197 BRIOTIX HEALTH, LP SI-57820 502-1922-419.2904 03/06/26-04/07/26 - 505 160.24
HWY 75 IRRG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210018811916 04/20/… 101-1910-419.2702 03/10/26-04/09/26 - 814 34.70
CYPRESS AVE
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210018820255 04/20/… 101-6020-452.2702 03/05/26-04/06/26 - 400 1/2 484.20
PALM AVE IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019027905 04/20/… 101-1910-419.2702 03/10/26-04/09/26 - 495 271.60
10TH ST
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019058534 04/20/… 101-1910-419.2702 03/10/26-04/09/26 - 630 379.81
FLORIDA STREET
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019176067 04/20/… 101-1910-419.2702 03/10/26-04/09/26 - 624 34.70
FLORIDA STREET
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019176128 04/20/… 101-1910-419.2702 03/17/26-04/16/26 - 1001 82.48
IRIS AVENUE IRRG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019176333 04/20/… 101-1910-419.2702 03/10/26-04/09/26 - 1250 518.24
PALM AVE IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019179080 04/20/… 101-6010-451.2702 03/05/26-04/06/26 - 950 286.96
OCEAN LN
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019276868 04/20/… 101-1910-419.2702 03/05/26-04/06/26 - 90 81.77
IMPERIAL BEACH BLVD IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019278093 04/20/… 101-6020-452.2702 03/05/26-04/06/26 - 1150 81.77
SEACOAST DR IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019278895 04/20/… 101-6020-452.2702 03/05/26-04/06/26 - 1234 81.77
SEACOAST DR IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019279782 04/20/… 101-6020-452.2702 03/14/26-04/15/26 - 840 3,524.80
IMPERIAL BEACH BLVD
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019335248 04/20/… 101-6020-452.2702 03/14/26-04/15/26 - 820 1,169.54
IMPERIAL BEACH BLVD
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019335347 04/20/… 101-1910-419.2702 03/14/26-04/15/26 - 825 358.04
IMPERIAL BEACH, CITY OF
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019335484 04/20/… 101-1910-419.2702
Expense Approval Report Payment Dates: 4/24/2026 - 5/7/2026 5/12/2026 12:50:05 PM Page 3 of 14
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 03/14/26-04/15/26 - 855 83.06
IMPERIAL BEACH BLVD
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019335682 04/20/… 101-6020-452.2702 03/14/26-04/15/26 - 865 482.20
IMPERIAL BEACH BLVD
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019335774 04/20/… 101-1910-419.2702 03/14/26-04/15/26 - 915 IB 67.97
BLVD IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019335835 04/20/… 101-6020-452.2702 03/05/26-04/06/26 - 1322 81.77
SEACOAST DR IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019357057 04/20/… 601-5060-436.2702 03/05/26-04/06/26 - 90 81.77
DESCANSO IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019359015 04/20/… 101-6020-452.2702 03/05/26-04/06/26 - 90 91.35
ENCANTO AVE IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019360534 04/20/… 101-6020-452.2702 03/14/26-04/15/26 - 1025 35.98
9TH ST
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019401916 04/20/… 101-6020-452.2702 03/05/26-04/06/26 - 105 302.26
IMPERIAL BEACH BLVD
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019482014 04/20/… 101-1910-419.2702 03/07/26-04/08/26 - HY MT 600.85
007015344
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019512885 04/20/… 101-6020-452.2702 03/05/26-04/06/26 - 981 2ND 808.89
ST
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019600799 04/20/… 101-6020-452.2702 03/17/26-04/16/26 - 942 24.24
DONAX AVE IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210019746893 04/20/… 101-6020-452.2702 03/07/26-04/08/26 - IB 81.77
CLEAN UP TRUCK
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210020125977 04/20/… 101-6020-452.2702 04/09/26-05/07/26 - 950 64.11
OCEAN LN 4IN FIRE
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210020153385 04/20/… 101-6020-452.2702 03/07/26-04/08/26 - 825 81.77
IMPERIAL BEACH AVE
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210020154739 04/20/… 101-1910-419.2702 03/14/26-04/15/26 - 711 81.77
ENCINA AVE
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210020277854 04/20/… 101-6020-452.2702 03/12/26-04/13/26 - 710 438.69
PALM AVE
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210020440898 04/20/… 101-1910-419.2702 03/13/26-04/14/26 - 701 5TH 34.70
ST IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210020731235 04/20/… 101-6020-452.2702 03/13/26-04/14/26 - 425 276.14
IMPERIAL BEACH BLVD
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210021068268 04/20/… 101-1910-419.2702 03/13/26-04/14/26 - 401 2,874.59
IMPERIAL BEACH BLVD
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210021068367 04/20/… 601-5060-436.2702 03/13/26-04/14/26 - 423 IB 254.38
BLVD IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210021068541 04/20/… 601-5060-436.2702 03/14/26-04/15/26 - 845 526.30
ENCINA AVE IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-210021082448 04/20/… 101-6020-452.2702 03/13/26-04/14/26 - 710 5TH 81.77
STREET
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-220018914676 04/20/… 101-1910-419.2702 03/07/26-04/08/26 - 555.82
HYDRANT METER #6
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-220029776225 04/20/… 101-6010-451.2702
Expense Approval Report Payment Dates: 4/24/2026 - 5/7/2026 5/12/2026 12:50:05 PM Page 4 of 14
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 03/13/26-04/14/26 - 582 IB 81.77
BLVD IRRG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-220030150199 04/20/… 101-6020-452.2702 03/05/26-04/06/26 - 170 34.70
PALM AVE 64154527
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-220036553772 04/20/… 101-6020-452.2702 03/05/26-04/06/26 - 170 160.24
PALM AVE 60765844
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-220036553789 04/20/… 101-6020-452.2702 03/05/26-04/06/26 - 751 60.63
10TH ST IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-220040766805 04/20/… 101-6020-452.2702 03/14/26-04/15/26 - 1309 67.47
9TH ST IRRG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-220041395206 04/20/… 101-6020-452.2702 03/05/26-04/06/26 - 105 92.15
PALM AVE
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-220041415223 04/20/… 101-6020-452.2702 03/14/26-04/15/26 - 979 9TH 59.18
ST IRRIG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-220041455795 04/20/… 101-6020-452.2702 03/12/26-04/13/26 - 892 63.91
PALM AVE IRRG
04/30/2026 107198 CALIFORNIA AMERICAN WAT… 1015-220041826304 04/20/… 101-6020-452.2702 04/18/26 SENIOR 150.00
WATERCOLOR CLASS
04/30/2026 107200 CASTLE BY DESIGN 42426ER18 101-6030-453.2310 04/30/2026 107201 CINTAS CORPORATION 04/17/26 SEWER UNIFORMS 4266355277 601-5060-436.3002 260008 70.75 04/30/2026 107201 CINTAS CORPORATION 04/17/26 PW UNIFORMS 4266355309 101-5020-432.2503 260009 152.91 04/30/2026 107201 CINTAS CORPORATION 04/17/26 FACILITIES MATS 4266355346 101-1910-419.3002 260013 31.63 04/17/26 TIDELANDS 51.29
UNIFORMS
04/30/2026 107201 CINTAS CORPORATION 4266355452 101-6040-454.2503 260007 04/24/26 COMMUNITY 34.01
RESPONSE TEAM UNIFORMS
04/30/2026 107201 CINTAS CORPORATION 4267175953 101-6016-451.2503 260026 04/30/2026 107201 CINTAS CORPORATION 04/24/26 FACILITIES MATS 4267175962 101-1910-419.3002 260013 31.63 04/30/2026 107201 CINTAS CORPORATION 04/24/26 SEWER UNIFORMS 4267175966 601-5060-436.3002 260008 70.75 04/24/26 TIDELANDS 51.29
UNIFORMS
04/30/2026 107201 CINTAS CORPORATION 4267175973 101-6040-454.2503 260007 04/30/2026 107201 CINTAS CORPORATION 04/24/26 PW UNIFORMS 4267176033 101-5020-432.2503 260009 175.68 FY26 Q3 FIRE DISPATCH 42,015.61
SERVICES
04/30/2026 107202 CITY OF SAN DIEGO 1000448207 101-3020-422.2104 260111 FY26 Q3 MUNICIPAL SEWER 989.90
TRANSPORTATION
04/30/2026 107202 CITY OF SAN DIEGO 1000448693 601-5060-436.2104 260078 DOCACCESS TOOLS 1,500.00
IMPEMENTATION - CITY
WEBSITE ADA
04/30/2026 107203 CIVICPLUS, LLC. 368535 503-1923-419.2025 EXEMPT FEE USE-25-0044 - 50.00
378 DAISY AVE
04/30/2026 107204 COUNTY OF SAN DIEGO USE-25-0044 101-1230-413.2102 FEB 2026 - RECORDINGS 2.00
2026054664
04/30/2026 107205 COUNTY OF SAN DIEGO 202600212 101-1230-413.2102 APR 2026 WATER DELIVERY - 176.40
PR
04/30/2026 107206 CRH CALIFORNIA WATER, INC 1518941 101-6030-453.3002 04/30/2026 107207 FLYERS ENERGY LLC 04/16/26 - 824 GAS 26-616023 501-1921-419.2815 4,289.01 04/30/2026 107207 FLYERS ENERGY LLC 04/24/26 - 900 GAS, 18 DSL 26-620978 501-1921-419.2815 5,174.27
Expense Approval Report Payment Dates: 4/24/2026 - 5/7/2026 5/12/2026 12:50:05 PM Page 5 of 14
Payment Date Payment Number Vendor Name Payable Number Account Number Purchase Order Number Amount 04/30/2026 107208 HDL COREN & CONE SIN062590 101-1210-413.2006 1,113.75 04/30/2026 107208 HDL COREN & CONE SIN062590 303-1250-413.2006 1,113.75 04/30/2026 107209 INSIGHT PUBLIC SECTOR, INC. 1101381074 503-1923-419.3022 1,551.19 04/30/2026 107210 MAINTEX, INC. 1171811-00 101-6020-452.3002 789.95 04/30/2026 107210 MAINTEX, INC. 1174490-00 101-1910-419.3002 942.91 04/30/2026 107211 MICHAEL BAKER INTERNATI… 1283986 207-5000-532.2006 250099-R1 5,440.00 04/30/2026 107212 PAULINA MAMAHUA 04-22-2026 101-1210-413.2804 12.62 04/30/2026 107213 PLUMBERS DEPOT INC. PD-60527 601-5060-436.5004 240162-R2 49,994.00 04/30/2026 107214 SAN DIEGO COUNTY FIRE CHI… 04-22-2026 101-3020-422.2804 135.00 04/30/2026 107215 SAN DIEGO COUNTY SHERIFF 03-01-2026 101-0000-338.6003 -1,528.59 1,293.56
Description (Item)
APR-JUN 2026 - CONTRACT
SERVICES PROPERTY TAX
APR-JUN 2026 - CONTRACT
SERVICES PROPERTY TAX
FRONT COUNTER TV
REPLACEMENT - CD
GLOVES,TOILET
PAPER,BOTTLES,DETERGENT,L
INERS-PARKS
TOWEL ROLL,TOILET
PAPER,LINER,BLEACH,SANITIZ
ER -PW
THROUGH 04/05/26 - 9TH ST
CONSTRUCTION SUPPORT
MILEAGE REIMB - CALPERS
TRAINING
EMERGENCY GENERATOR -
PUMP STATIONS
SDCFCA INSTALLATION
LUNCHEON (3 ATTENDEES) -
FD
MAR 2026 SHERIFF SRVCS
(TOW FEE)
MAR 2026 SHERIFF SRVCS
(RRP)
04/30/2026 107215 SAN DIEGO COUNTY SHERIFF 03-01-2026 101-3010-421.2006 04/30/2026 107215 SAN DIEGO COUNTY SHERIFF MAR 2026 SHERIFF SRVCS 03-01-2026 101-3010-421.2006 701,931.42 MAR 2026 SHERIFF SRVCS -8,797.97
CSO VACANCY 03/01-
03/31/26
04/30/2026 107215 SAN DIEGO COUNTY SHERIFF 03-01-2026 212-3036-421.2006 MAR 2026 SHERIFF SRVCS 17,264.83
(CSO)
04/30/2026 107215 SAN DIEGO COUNTY SHERIFF 03-01-2026 212-3036-421.2006 STOP LIGHTS, BACK UP 698.30
ALARMS - FLEET
04/30/2026 107216 SAN DIEGO FRICTION PROD… 06P131534 501-1921-419.2816 03/04/26-04/01/26 - 425 IB 788.79
BLVD 3 - MINOR FIELD
04/30/2026 107217 SDGE 2100 0097 9290 6 04/20/26 101-6020-452.2701 03/04/26-04/02/26 - 425 IB 585.13
BLVD 1- FIELD A
04/30/2026 107217 SDGE 2100 0097 9893 7 04/23/26 101-6020-452.2701 03/04/26-04/02/26 - 425 IB 740.54
BLVD 2 - FIELD B
04/30/2026 107217 SDGE 2100 0097 9997 6 04/23/26 101-6020-452.2701 03/04/26-04/01/26 - 425 IB 866.11
BLVD 4 - MAJOR FIELD
04/30/2026 107217 SDGE 2100 0098 0485 9 04/20/26 101-6020-452.2701 MAR 2026 - TRAFFIC 212.50
ENGINEERING SERVICES -
PLANNING
04/30/2026 107218 STC TRAFFIC, INC. 8991 101-0000-221.0102 MIRRORS & INSTALLATION - 5,837.00
SPORTS PARK
04/30/2026 107219 TBT, INC. 214322 101-6018-451.5004 260120
Expense Approval Report Payment Dates: 4/24/2026 - 5/7/2026 5/12/2026 12:50:05 PM Page 6 of 14
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount COMPOSITE BASKETBALL (16) 543.07
- PRCS OST GRANT
04/30/2026 107220 THE PROPHET CORPORATION IN510715 214-6010-451.2808 04/23/26-05/22/26 1,173.86
NETWORK REFRESH - NON
RECURRING
04/30/2026 107221 U.S. TELEPACIFIC CORP 190315154-0 503-1923-419.2104 04/23/26-05/22/26 3,825.70
NETWORK REFRESH -
RECURRING
04/30/2026 107221 U.S. TELEPACIFIC CORP 190315154-0 503-1923-519.2006 250052-R1 04/30/2026 107222 ULINE, INC. PALLET RACKS - FLLET SHOP 206482432 501-1921-419.3002 3,639.96 MAR 2026 CA STATE FEE - 43.64
QTY 749
04/30/2026 107223 UNDERGROUND SERVICE AL… 25-263226 601-5060-436.2023 260021 MAR 2026 NEW 117.50
TICKETCHARGES QTY 50,
DATABASE MAINT
04/30/2026 107223 UNDERGROUND SERVICE AL… 320260359 601-5060-436.2023 260022 FY26-27 SDRCC LEADING 2,000.00
MEMBERSHIP
04/30/2026 107224 UNIVERSITY OF SAN DIEGO, … 26-0423-01 101-5050-435.2812 04/30/2026 107225 VERIZON BUSINESS SERVICES MAR 2026 SV645916 - FD 73667310 503-1923-419.2704 106.32 04/30/2026 107225 VERIZON BUSINESS SERVICES MAR 2026 SV645917 - LG 73667314 503-1923-419.2704 130.17 MAR 2026 SV932548 - SENIOR 70.72
CENTER
04/30/2026 107225 VERIZON BUSINESS SERVICES 73667735 503-1923-419.2704 04/30/2026 107225 VERIZON BUSINESS SERVICES MAR 2026 SV645915 - CH 73667984 503-1923-419.2704 764.35 04/30/2026 107225 VERIZON BUSINESS SERVICES MAR 2026 SV645918 - PW 73667990 503-1923-419.2704 178.69 03/20/26-04/19/26 SIM 111.14
CARDS - FIRE ZOLL MONITOR
04/30/2026 107226 VERIZON WIRELESS 6141512244 101-3020-422.2705 SAFETY VESTS (3) - STREETS 96.66
DIV
04/30/2026 107227 WHITE CAP CONSTRUCTION … 50036553987 101-5010-431.3002 COURTYARD REHAB - SPORTS 87,000.00
PARK REC CENTER
05/07/2026 107228 ACE EXCAVATING & ENVIRO… 2477 420-5000-532.2006 260122 DRYWALL - FIRE STATION 14,750.00
WELLNESS IMPROVEMENTS
05/07/2026 107229 ALL PHASE DRYWALL DEVEL… 5128 401-1920-419.5003 260115 EQUIPMENT - PRCS OST 910.71
GRANT
05/07/2026 107230 AMAZON CAPITAL SERVICES, … 13X4-DW7V-LHDC 214-6010-451.2808 CUSTOMED NOTEBOOKS (16) 204.41
- HR
05/07/2026 107230 AMAZON CAPITAL SERVICES, … 161G-H36P-VMYJ 101-1130-412.3001 03/15/26-04/14/26 CITY 52.96
MANAGER 9391033954
05/07/2026 107231 AT&T 25111750 503-1923-419.2704
03/15/26-04/14/26 PUMP 303.89
STATION 9391033960
05/07/2026 107231 AT&T 25111753 503-1923-419.2704
03/15/26-04/14/26 CITY OF 31.91
I.B. 9391033952
05/07/2026 107231 AT&T 25111754 503-1923-419.2704
03/15/26-04/14/26 SENIOR 32.01
CTR 9391033958
05/07/2026 107231 AT&T 25111758 503-1923-419.2704
03/15/26-04/14/26 ACCTS 1.67
PAYABLE 9391053500
05/07/2026 107231 AT&T 25111948 503-1923-419.2704
03/15/26-04/14/26 LG 41.76
(DEMPSEY ELEVATOR)
9391053672
05/07/2026 107231 AT&T 25111960 503-1923-419.2704
Expense Approval Report Payment Dates: 4/24/2026 - 5/7/2026 5/12/2026 12:50:05 PM Page 7 of 14
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 03/20/26-04/19/26 COMM 37.04
DEV (UNK)9391033944
05/07/2026 107231 AT&T 25130073 503-1923-419.2704
APR 2026 - 2,860.80
LANDSCAPE/STORM DRAIN
MAINTENANCE
05/07/2026 107232 AZTEC LANDSCAPING INC L7439 101-5050-435.2801 260030 FY26 Q4 - BEACH CAMERA 4,745.00
SYSTEM MAINTENANCE - LG
05/07/2026 107233 BRIZO, INC 26-0565 101-3030-423.2801
REPLACE END-OF-LIFE 4,137.80
PIER/MAIN TOWER & PALM
RADIOS
05/07/2026 107233 BRIZO, INC 26-0566 101-3030-423.2801
05/07/2026 107234 BRUNO SANTOS REFUND - JR LG PROGRAM 103737493 101-0000-347.7702 435.00 MAY 202Y - PW - 495 10TH 55.00
#0314
05/07/2026 107235 CHULA VISTA ALARM, INC 92226 101-1910-419.2023 MAY 2026 - EOC - 825 IB BLVD 49.95
#2089
05/07/2026 107235 CHULA VISTA ALARM, INC 92250 101-1910-419.2023 MAY 2026 - PW REAR BLDG - 104.95
495 10TH #2466/3194
05/07/2026 107235 CHULA VISTA ALARM, INC 92260 101-1910-419.2023 MAY 2026 - REC CTR/SPORTS 79.95
PARK - 425 IB #2643/3059
05/07/2026 107235 CHULA VISTA ALARM, INC 92270 101-1910-419.2023 MAY 2026 - VET REST/COMM 75.95
CTR - 1075 8TH #2758/3058
05/07/2026 107235 CHULA VISTA ALARM, INC 92281 101-1910-419.2023 MAY 2026 - SENIOR/COMM 165.00
CTR - 1075 8TH #3164
05/07/2026 107235 CHULA VISTA ALARM, INC 92370 101-1910-419.2023 MAY 2026 - REC CTR - 425 IB 59.95
BLVD #5427
05/07/2026 107235 CHULA VISTA ALARM, INC 92402 101-1910-419.2023 05/07/2026 107236 CINTAS CORPORATION 05/01/26 FACILITIES MATS 4267919288 101-1910-419.3002 260013 31.63 05/07/2026 107236 CINTAS CORPORATION 05/01/26 SEWER UNIFORMS 4267919348 601-5060-436.3002 260008 70.75 05/01/26 TIDELANDS 51.29
UNIFORMS
05/07/2026 107236 CINTAS CORPORATION 4267919401 101-6040-454.2503 260007 05/07/2026 107236 CINTAS CORPORATION 05/01/26 PW UNIFORMS 4267919406 101-5020-432.2503 260009 175.68 05/01/26 COMMUNITY 34.01
RESPONSE TEAM UNIFORMS
05/07/2026 107236 CINTAS CORPORATION 4267919432 101-6016-451.2503 260026 FY26 Q4 METROPOLITAN 1,031,512.00
SEWERAGE SYSTEM
05/07/2026 107237 CITY OF SAN DIEGO 1000448821 601-5060-436.2104 260020 SWIM PUNCH PASSES (7) - LG 1,000.00
TRAINING
05/07/2026 107238 CORONADO UNIFIED SCHOOL… 251110 101-3030-423.2804 05/07/2026 107239 COUNTY OF SAN DIEGO RCS APR 2026 - SHERIFF RADIOS 26CTOFIBN10 101-3010-421.2125 260045 1,403.00 05/07/2026 107239 COUNTY OF SAN DIEGO RCS APR 2026 - FIRE RADIOS 26CTOFIBN10 101-3020-422.2125 260045 518.50 05/07/2026 107239 COUNTY OF SAN DIEGO RCS APR 2026 - LG RADIOS 26CTOFIBN10 101-3030-423.2125 260045 884.50 04/25/26-05/24/26 825 IB 540.00
BLVD 001 3110 039780701
05/07/2026 107240 COX COMMUNICATIONS 04-25-2026 0701 503-1923-419.2104 REIMB - UCSD CERT 425.00
PROGRAM
05/07/2026 107241 DEBRA MCNEIL 156200 101-1130-412.2901 MAR 2026 EMPLOYEE 343.00
FINGERPRINTS - APPS (7), FBI
(7)
05/07/2026 107242 DEPARTMENT OF JUSTICE 036437 101-1130-412.2104
Expense Approval Report Payment Dates: 4/24/2026 - 5/7/2026 5/12/2026 12:50:05 PM Page 8 of 14
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount JAN-MAR 2026 - SB1186 264.00
CONTRIBUTIONS TO DSA
SP1406
05/07/2026 107243 DIVISION OF THE STATE ARC… 04-30--2025 101-0000-371.8309 05/01/26-04/30/27 ARCGIS 700.00
ONLINE CREATOR SUBS.
05/07/2026 107244 ESRI INC 900246059 503-1923-419.2813
05/07/2026 107245 FACILITRON, INC. TRYOUT/POOL RENTAL - JR LG 04-28-2026 101-3035-423.2808 651.00 REFUND - LATE FEE CHARGED 98.50
TWICE
05/07/2026 107246 FERNANDO FAMANIA INV-00023752 101-0000-344.7603 05/07/2026 107247 FLYERS ENERGY LLC 04/30/26 - 548 GAS, 100 DSL 26-624624 501-1921-419.2815 3,830.06 03/19/26 EMERGENCY 519.47
GENERATOR SRVC -SEWER
4045HF285
05/07/2026 107248 HAWTHORNE MACHINERY CO SS100148648 601-5060-436.2104 260060 2026 JAN-MAR TOT771 - 66,580.95
RESO 2017-7872
05/07/2026 107249 HERITAGE INN OF IMPERIAL … 05-04-2026 101-0000-316.7049 APR 2026 DEAD ANIMAL 450.00
REMOVAL SRVCS
05/07/2026 107250 JEFFREY SCOTT ARVESON 05012026 101-3050-425.2006 05/07/2026 107251 JNM BACKFLOW BACKFLOW TESTING 1330 101-6020-452.2104 2,205.00 05/07/2026 107252 LIEBERT, CASSIDY, WHITMO…GENERAL LEGAL FEES 316079 101-1130-412.2001 448.50 04/04/26 425 IB BLVD 71.00
#9208329
05/07/2026 107253 LLOYD PEST CONTROL 9208329 101-1910-419.2022 260044 MAY26-MAY24 - CONTROL 475.00
LINK SRVC FEES - SPORTS
PARK
05/07/2026 107254 MUSCO CORPORATION 452008 101-6020-452.2104 SEWER LETTER MAILING 1,881.44
(5224)
05/07/2026 107255 NEYENESCH PRINTERS, INC. 77391 601-5060-436.2809 05/07/2026 107256 PARKHOUSE TIRE INC REAR TIRES - ENGINE E39 3010462395 101-3020-422.2801 2,612.69 05/07/2026 107256 PARKHOUSE TIRE INC TIRES (4) - TRUCK 102 3010462432 501-1921-419.2816 872.61 REFUND - DOUBLE PAYMENT - 53.00
BL FEE
05/07/2026 107257 PROTEC ASSOCIATION SERVI… INV-00027669 101-0000-321.7210 REFUND - DOUBLE PAYMENT - 54.00
BL FEE
05/07/2026 107257 PROTEC ASSOCIATION SERVI… INV-00027669 101-0000-321.7210 REFUND - DOUBLE PAYMENT - 84.00
FIRE INSPECTION FEE
05/07/2026 107257 PROTEC ASSOCIATION SERVI… INV-00027669 101-0000-323.7102 REFUND - DOUBLE PAYMENT- 30.00
ADMIN FEE
05/07/2026 107257 PROTEC ASSOCIATION SERVI… INV-00027669 101-0000-341.7201 REFUND - DOUBLE PAYMENT - 4.00
DISABILITY FEE
05/07/2026 107257 PROTEC ASSOCIATION SERVI… INV-00027669 101-0000-371.8309 04/2/26 LIVESCAN ROLLING 30.00
FEE
05/07/2026 107258 PRS LIVESCAN AND NOTARY … 000328 101-1130-412.2006 04/27/26 LIVESCAN ROLLING 30.00
FEE
05/07/2026 107258 PRS LIVESCAN AND NOTARY … 000331 101-1130-412.2006 MAR 2026 PRE-EMPLOYMENT 1,947.00
PHYSICALS
05/07/2026 107259 SHARP REES-STEALY MEDICAL… 105845 101-1130-412.2104 LINERS (12CS),HAND SOAP 970.05
(1CS),TOILET PAPER (7CS)
05/07/2026 107260 SIGNAL HILL AUTO ENTERPRI… 166685 101-6040-454.3002 260032
Expense Approval Report Payment Dates: 4/24/2026 - 5/7/2026 5/12/2026 12:50:05 PM Page 9 of 14
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount JAN 2026 FINANCIAL INTERN - 486.78
M RODRIGUEZ - 80 HRS
05/07/2026 107261 SOUTHWESTERN COLLEGE 30-MR 101-1210-413.2101 FEB 2026 FINANCIAL INTERN - 441.14
M RODRIGUEZ - 72.5 HRS
05/07/2026 107261 SOUTHWESTERN COLLEGE 31-MR 101-1210-413.2101 MAR 2026 FINANCIAL INTERN 517.20
- M RODRIGUEZ - 85 HRS
05/07/2026 107261 SOUTHWESTERN COLLEGE 32-MR 101-1210-413.2101 05/07/2026 107262 TERRA BELLA NURSERY, INC. TREE, SOIL - SPORTS PARK 6103816 101-6020-452.2801 192.85 05/07/2026 107263 THE SHERWIN-WILLIAMS CO ANTI-GRAFFITI 38779148220426 101-1910-419.3002 1,155.56 05/07/2026 107263 THE SHERWIN-WILLIAMS CO PAINT - PW 86663129160426 101-1910-419.2801 152.63 UTILITY BED PAINT - TRUCK 322.17
624
05/07/2026 107263 THE SHERWIN-WILLIAMS CO 98258135940426 501-1921-419.3002 05/07/2026 107264 TRANE U.S. INC. HVAC STUCK IN HEAT MODE 990421667 101-1910-419.2104 1,325.13 RETENTION - 9TH ST 206,166.43
ENHANCEMENT PROJECT
(S22101)
05/07/2026 107265 TRI-GROUP CONSTRUCTION … 14 207-5000-532.2006 250073-R1 RETENTION - 9TH ST 66.92
ENHANCEMENT PROJECT
(S22101)
05/07/2026 107265 TRI-GROUP CONSTRUCTION … 14 207-5000-532.2006 250073-R1 MAR-APR 2026 P-CARD 22,224.07
CHARGES
05/07/2026 107266 U.S. BANK CORPORATE PAY… 04-22-2026 101-1210-413.2102 APR 2026 CA STATE FEE - QTY 43.64
749
05/07/2026 107267 UNDERGROUND SERVICE AL… 25-263599 601-5060-436.2023 260022 APR 2026 NEW TICKET 68.05
CHARGES QTY 27, DATABASE
MAINT
05/07/2026 107267 UNDERGROUND SERVICE AL… 420260361 601-5060-436.2023 260022 05/07/2026 107268 WAXIE SANITARY SUPPLY LEMON DISINFECTANT (8CS) 83897990 101-6040-454.3002 260031 848.67 05/07/2026 107269 WHITE CAP CONSTRUCTION … SAFETY VEST - SEWER 50036663802 601-5060-436.3002 62.79 FEB 2026 SENIOR PLANNER 10,710.00
CONSULTING SRVC
05/07/2026 107270 4LEAF INC J4252W 101-1230-413.2006
FEB 2026 SENIOR PLANNER 8,120.00
CONSULTING SRVC (GRT091)
05/07/2026 107270 4LEAF INC J4252W 214-1230-413.2006
04/24/2026 DFT0010780 AFLAC AFLAC POST-TAX APR 2026 643917 101-0000-209.0113 186.81 04/24/2026 DFT0010781 AFLAC AFLAC PRE-TAX APR 2026 643917 (2) 101-0000-209.0113 579.32 SDU CHILD SUPPORT PPE 712.21
04/16/26
04/24/2026 DFT0010782 CALIFORNIA STATE DISBURS… 56283020 101-0000-209.0107 04/24/2026 DFT0010783 COLONIAL LIFE & ACCIDENT COLONIAL PRE-TAX APR 2026 94981140402596 101-0000-209.0113 25.00 04/24/2026 DFT0010790 CALPERS LG L2 23011 EE PPE 04/16/26 100000018234681 EE 101-0000-209.0106 542.12 04/24/2026 DFT0010791 CALPERS LG L2 23011 ER PPE 04/16/26 100000018234681 ER 101-0000-209.0106 518.47 MISC L2 23012 EE PPE 732.13
04/16/26
04/24/2026 DFT0010792 CALPERS 100000018234736 EE 101-0000-209.0106 MISC L2 23012 ER PPE 578.84
04/16/26
04/24/2026 DFT0010793 CALPERS 100000018234736 ER 101-0000-209.0106 FIRE PEPRA 25375 EE PPE 4,008.30
04/16/26
04/24/2026 DFT0010794 CALPERS 100000018234793 EE 101-0000-209.0106 FIRE PEPRA 25375 ER PPE 4,078.25
04/16/26
04/24/2026 DFT0010795 CALPERS 100000018234793 ER 101-0000-209.0106
Expense Approval Report Payment Dates: 4/24/2026 - 5/7/2026 5/12/2026 12:50:05 PM Page 10 of 14
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount LG PEPRA 25376 EE PPE 2,079.93
04/16/26
04/24/2026 DFT0010796 CALPERS 100000018234855 EE 101-0000-209.0106 LG PEPRA 25376 ER PPE 2,116.23
04/16/26
04/24/2026 DFT0010797 CALPERS 100000018234855 ER 101-0000-209.0106 MISC PEPRA 26352 EE PPE 12,830.55
04/16/26
04/24/2026 DFT0010798 CALPERS 100000018234909 EE 101-0000-209.0106 MISC PEPRA 26352 ER PPE 13,178.17
04/16/26
04/24/2026 DFT0010799 CALPERS 100000018234909 ER 101-0000-209.0106 04/24/2026 DFT0010800 CALPERS FIRE L1 4625 EE PPE 04/16/26 100000018234567 EE 101-0000-209.0106 3,857.39 04/24/2026 DFT0010801 CALPERS FIRE L1 4625 ER PPE 04/16/26 100000018234567 ER 101-0000-209.0106 3,615.02 04/24/2026 DFT0010802 CALPERS LG L1 4626 EE PPE 04/16/26 100000018234619 EE 101-0000-209.0106 1,396.21 04/24/2026 DFT0010803 CALPERS LG L1 4626 ER PPE 04/16/26 100000018234619 ER 101-0000-209.0106 1,356.31 04/24/2026 DFT0010804 CALPERS MISC L1 470 EE PPE 04/16/26 100000018234512 EE 101-0000-209.0106 8,431.36 04/24/2026 DFT0010805 CALPERS MISC L1 470 ER PPE 04/16/26 100000018234512 ER 101-0000-209.0106 7,436.73 SCP ARSC POST-TAX PPE 180.63
04/16/26
04/24/2026 DFT0010806 CALPERS PPE 04-16-2026 ARSCT 101-0000-209.0106 SCP SPM PRE-TAX PPE 87.85
04/16/26
04/24/2026 DFT0010807 CALPERS PPE 04-16-2026 SPMTD 101-0000-209.0106 PERS SCP SPM TAXED PPE 294.74
04/16/26
04/24/2026 DFT0010808 CALPERS PPE 04-16-2026 SPMT 101-0000-209.0106 04/24/2026 DFT0010813 STATE OF CALIFORNIA STATE TAX W/H PPE 04/16/26 8953648 101-0000-209.0105 13,964.89 04/24/2026 DFT0010814 STATE OF CALIFORNIA SDI W/H PPE 04/16/26 8953680 101-0000-209.0115 397.26 04/24/2026 DFT0010815 INTERNAL REVENUE SERVICE FED TAX W/H PPE 04/16/26 94356927 FED 101-0000-209.0102 34,097.57 04/24/2026 DFT0010816 INTERNAL REVENUE SERVICE MEDICARE W/H PPE 04/16/26 94356927 MED 101-0000-209.0104 10,344.72 SOCIAL SECURITY PPE 41,637.22
04/16/26
04/24/2026 DFT0010818 INTERNAL REVENUE SERVICE 94356927 SS 101-0000-209.0104 APR HC: 01/01/2026- 266.30
12/31/2026
04/24/2026 DFT0010821 MIDAMERICA ADMINISTRATI… 04-24-2026 101-0000-209.0125 05/01/2026 DFT0010825 MIDAMERICA ADMINISTRATI…HC: 01/01/2025-12/31/2025 05-01-2026 101-0000-209.0125 88.00 APR HC: 01/01/2026- 25.85
12/31/2026
05/01/2026 DFT0010825 MIDAMERICA ADMINISTRATI… 05-01-2026 101-0000-209.0125 CY26 Q1 UNEMPLOYMENT 28,001.05
INSURANCE
04/27/2026 DFT0010857 STATE OF CALIFORNIA 8927370 101-0000-209.0119 CY26 Q1 EMPLOYMENT 777.87
TRAINING TAX
04/27/2026 DFT0010857 STATE OF CALIFORNIA 8927370 101-0000-209.0119 CY26 Q1 UI & ETT -0.07
OVER/SHORT
04/27/2026 DFT0010857 STATE OF CALIFORNIA 8927370 101-1210-413.1105 MAY 2026 CALPERS HEALTH 134,175.03
ACTIVE
05/04/2026 DFT0010859 CALPERS 3509025322 101-0000-209.0111 MAY 2026 CALPERS HEALTH 2,272.00
RETIRED
05/04/2026 DFT0010859 CALPERS 3509025322 101-1920-419.1103 MAY 2026 CALPERS HEALTH 116.90
ADMIN FEES
05/04/2026 DFT0010859 CALPERS 3509025322 101-1920-419.2102 Grand Total: 2,717,583.54
Expense Approval Report Payment Dates: 4/24/2026 - 5/7/2026 5/12/2026 12:50:05 PM Page 11 of 14
Report Summary
Fund Summary
Fund Payment Amount
101 - GENERAL FUND 1,260,316.20
207 - RMRA 211,673.35
212 - SLESF (COPS) FUND 8,466.86
214 - MISCELLANEOUS GRANTS 11,305.17
303 - REDEV OBLIG RETIRE FUND 1,113.75
401 - CAPITAL IMPROVEMENT FUND 14,750.00
420 - PARKS MAJOR MAINTENAN CIP 87,000.00
501 - VEHICLE REPLACEMENT/MAINT 18,826.38
502 - RISK MANAGEMENT FUND 4,038.37
503 - TECHNOLOGY/COMMUNICATIONS 11,438.04
601 - SEWER ENTERPRISE FUND 1,088,655.42
Grand Total: 2,717,583.54
Account Summary
Account Number Account Name Payment Amount
101-0000-209.0102 P/R FIT PAYABLE 34,097.57
101-0000-209.0104 P/R FICA PAYABLE 51,981.94
101-0000-209.0105 P/R STATE TAX LIABILITI… 13,964.89
101-0000-209.0106 P/R PERS RETIREMENT P… 67,319.23
101-0000-209.0107 P/R GARNISHMENT PAY… 712.21
101-0000-209.0108 P/R EMPLOYEE ASSOC D… 1,504.21
101-0000-209.0110 P/R DEFERRED COMP 12,888.70
101-0000-209.0111 P/R HEALTH INSURANCE 134,175.03
101-0000-209.0113 P/R VOLUNTARY LIFE IN… 791.13
101-0000-209.0115 P/R STD-PART-TIME 397.26
101-0000-209.0119 P/R EDD UNEMPLOY IN… 28,778.92
101-0000-209.0120 PARS EMPLOYEE CONTR… 1,570.00
101-0000-209.0122 EDUCATIONAL SAVINGS … 50.00
101-0000-209.0125 P/R FSA 380.15
101-0000-221.0102 DEVELOPER DEPOSITS 212.50
101-0000-316.7049 TRANSIENT OCCUPANCY… 66,580.95
101-0000-321.7210 BUSINESS LICENSE 107.00
101-0000-323.7102 COM/FIRE INSPECTION F… 84.00
101-0000-338.6003 VEHICLE IMPOUND FEE -1,528.59
101-0000-341.7201 BL - ADMIN PROCESSING… 30.00
101-0000-344.7603 FINANCE ADMIN FEES 98.50
101-0000-347.7702 JR.LIFEGUARD PROGRAM… 435.00
101-0000-371.8309 SB 1186 DISABILITY ACC… 268.00
101-1130-412.2001 ATTORNEY SERVICES 448.50
101-1130-412.2006 PROFESSIONAL SERVICES 60.00
Expense Approval Report Payment Dates: 4/24/2026 - 5/7/2026 5/12/2026 12:50:05 PM Page 12 of 14
Account Summary
Account Number Account Name Payment Amount
101-1130-412.2104 TECHNICAL SERVICES 2,290.00
101-1130-412.2901 TRAINING & EDUCATION… 425.00
101-1130-412.3001 OFFICE SUPPLIES 240.94
101-1210-413.1105 UNEMPLOYMENT INSUR… -0.07
101-1210-413.2006 PROFESSIONAL SERVICES 1,113.75
101-1210-413.2101 TEMPORARY STAFFING 1,445.12
101-1210-413.2102 ADMINISTRATION CHAR… 22,224.07
101-1210-413.2804 TRAVEL, TRAINING, MEE… 12.62
101-1230-413.2006 PROFESSIONAL SERVICES 10,710.00
101-1230-413.2102 ADMINISTRATION CHAR… 52.00
101-1910-419.2022 PEST CONTROL SERVICE 71.00
101-1910-419.2023 SECURITY & ALARM 590.75
101-1910-419.2104 TECHNICAL SERVICES 1,325.13
101-1910-419.2702 UTILITIES-WATER 4,890.40
101-1910-419.2801 MAINTENANCE & REPAIR 153.22
101-1910-419.3002 OPERATING SUPPLIES 2,193.36
101-1920-419.1103 SECTION 125 CAFETERIA 2,272.00
101-1920-419.2017 COPIER LEASES 3,750.78
101-1920-419.2102 ADMINISTRATION CHAR… 116.90
101-3010-421.2006 PROFESSIONAL SERVICES 703,224.98
101-3010-421.2125 RCS PROGRAM 1,403.00
101-3020-422.2104 TECHNICAL SERVICES 42,015.61
101-3020-422.2125 RCS PROGRAM 518.50
101-3020-422.2705 UTILITIES-CELL PHONES 111.14
101-3020-422.2801 MAINTENANCE & REPAIR 2,612.69
101-3020-422.2804 TRAVEL, TRAINING, MEE… 135.00
101-3020-422.2904 OTHER SERVICES & CHA… 41.31
101-3020-422.3002 OPERATING SUPPLIES 503.57
101-3030-423.2125 RCS PROGRAM 884.50
101-3030-423.2801 MAINTENANCE & REPAIR 8,882.80
101-3030-423.2804 TRAVEL, TRAINING, MEE… 1,000.00
101-3030-423.3002 OPERATING SUPPLIES 122.22
101-3035-423.2808 COMMUNITY PROGRAMS 651.00
101-3050-425.2006 PROFESSIONAL SERVICES 450.00
101-5010-431.3002 OPERATING SUPPLIES 96.66
101-5020-432.2503 RENT-UNIFORMS 504.27
101-5050-435.2801 MAINTENANCE & REPAIR 2,860.80
101-5050-435.2812 MEMBERSHIP DUES 2,000.00
101-6010-451.2702 UTILITIES-WATER 1,074.06
101-6010-451.3002 OPERATING SUPPLIES 43.62
101-6016-451.2503 UNIFORMS 68.02
101-6018-451.5004 EQUIPMENT 5,837.00
Expense Approval Report Payment Dates: 4/24/2026 - 5/7/2026 5/12/2026 12:50:05 PM Page 13 of 14
Account Summary
Account Number Account Name Payment Amount
101-6020-452.2104 TECHNICAL SERVICES 2,680.00
101-6020-452.2701 GAS & ELECTRIC (SDG&E) 2,980.57
101-6020-452.2702 UTILITIES-WATER 7,007.62
101-6020-452.2801 MAINTENANCE & REPAIR 192.85
101-6020-452.3002 OPERATING SUPPLIES 789.95
101-6030-453.2310 SENIOR PROGRAMS 191.40
101-6030-453.3002 OPERATING SUPPLIES 176.40
101-6040-454.2503 RENT-UNIFORMS 153.87
101-6040-454.3002 OPERATING SUPPLIES 1,818.72
207-5000-532.2006 PROFESSIONAL SERVICES 211,673.35
212-3036-421.2006 PROFESSIONAL SERVICES 8,466.86
214-1230-413.2006 PROFESSIONAL SERVICES 8,120.00
214-6010-451.2808 COMMUNITY PROGRAMS 3,185.17
303-1250-413.2006 PROFESSIONAL SERVICES 1,113.75
401-1920-419.5003 IMPROVEMNTS NOT BUI… 14,750.00
420-5000-532.2006 PROFESSIONAL SERVICES 87,000.00
501-1921-419.2815 VEHICLE OPERATE-FUEL… 13,293.34
501-1921-419.2816 VEHICLE OPERATE-PARTS… 1,570.91
501-1921-419.3002 OPERATING SUPPLIES 3,962.13
502-1922-419.2904 OTHER SERVICES & CHA… 4,038.37
503-1923-419.2025 SOFTWARE MAINTENAN… 1,500.00
503-1923-419.2104 TECHNICAL SERVICES - I… 1,713.86
503-1923-419.2704 UTILITIES-TELEPHONE 1,751.49
503-1923-419.2813 FEES & LICENSES 700.00
503-1923-419.3002 OPERATING SUPPLIES 395.80
503-1923-419.3022 SMALL TOOLS/NON-CAP… 1,551.19
503-1923-519.2006 PROFESSIONAL SERVICES 3,825.70
601-5060-436.2023 SECURITY & ALARM 272.83
601-5060-436.2104 TECHNICAL SERVICES 1,033,021.37
601-5060-436.2702 UTILITIES-WATER 3,210.74
601-5060-436.2809 POSTAGE & FREIGHT 1,881.44
601-5060-436.3002 OPERATING SUPPLIES 275.04
601-5060-436.5004 EQUIPMENT 49,994.00
Grand Total: 2,717,583.54
Project Account Summary
Project Account Key Payment Amount
**None** 2,321,967.87
1166-DEP 212.50
F26104-EXP 14,750.00
GRT081-EXP 2,686.60
Expense Approval Report Payment Dates: 4/24/2026 - 5/7/2026 5/12/2026 12:50:05 PM Page 14 of 14
Project Account Summary
Project Account Key Payment Amount
GRT091-EXP 8,120.00
GRT096-EXP 498.57
P24101-EXP 87,000.00
S22101-RMRA 211,673.35
SP1406-REV 268.00
T24101-EXP 3,825.70
TOT771-EXP 66,580.95
Grand Total: 2,717,583.54
P a g e | 1
May 20, 2026
ITEM TITLE: APPROVAL OF RESOLUTION NO. 2026-047 PURSUANT TO PUBLIC CONTRACTS CODE SECTION 22050 FINDING THE CONTINUED EXISTENCE OF AN EMERGENCY DUE TO THE FAILURE OF SEWER PUMPS AT PUMP STATION NO. 8. (0830- 35)
ORIGINATING DEPARTMENT:
Public Works
EXECUTIVE SUMMARY:
Pump Station 8 (PS8) is a wet/dry well facility over 60 years old that has experienced ongoing pump issues in recent years. Staff has been working with Michael Baker International (MBI), the City’s engineering consultant, to develop plans and specifications for a comprehensive rehabilitation project that includes new pumps, plumbing, and electrical upgrades. The design is complete and the project is currently out for bid.
PS8 contains three identical pumps, with two typically alternating workloads and the third serving as a standby for emergencies. In early October, two pumps failed, and on Saturday, October 11, 2025, the last remaining working pump failed. These pumps are obsolete, and no replacement parts or compatible pumps are available. As a result, the station was gravity bypassing to Pump Station 9 (PS9), which was putting excessive strain on that pump station. A few weeks later, staff was able to procure and install one (1) new pump at PS8 as an interim condition to avoid flows being redirected to PS9. Accelerating the PS8 project is critical to ensure the City has a reliable sewer system.
Public Contract Code Section 20168 provides that the City Council may pass by four-fifths (4/5) vote a resolution declaring that the public interest and necessity demand the immediate expenditure of public money to safeguard life, health, or property. Upon adoption of such resolution, the City Manager may expend any sum required in the emergency and report the same to the City Council in accordance with Public Contract Code Section 22050. The Council approved the initial emergency resolution on October 15, 2025. This report is to follow-up on actions taken and to request the extension of the emergency pursuant to State law.
RECOMMENDATION:
Adopt Resolution No. 2026-047 to continue the existence of the emergency and ratify actions taken in furtherance of the emergency.
OPTIONS:
Adopt Resolution No. 2026-047;
Provide other direction to the City Manager to take a specific action; or Request additional information and an additional report
P a g e | 2
BACKGROUND/ANALYSIS:
The City of Imperial Beach operates and maintains eleven sanitary pump stations that collect and relay sanitary flows to varying locations in the City’s collection system for ultimate conveyance to the City of San Diego METRO system. The sanitary pump stations are of varying styles and include various types of pumps. Pump Station 8 (PS8), located at 895 Imperial Beach Blvd., adjacent to the Imperial Beach Fire Station, is one of two major pump stations (Pump Station 9 being the other) used by the City of Imperial Beach to convey collected sanitary flows directly to the METRO system (eventually entering the Point Loma Wastewater Treatment Plant for treatment) operated by the City of San Diego.
PS8 is a wet/dry well facility that is over 60 years old. It has had ongoing pump issues over the past few years. Staff has been working with Michael Baker International (MBI), the City’s engineering consultant, to put together plans and specifications for an overall rehabilitation project that includes new pumps, plumbing, and electrical upgrades. A solicitation requesting bids was published on April 30, 2026, with bids due May 28, 2026.
PS8 has three identical pumps. Workload is typically alternated between two of the three pumps.
The third pump is for emergency purposes only. In early October, two pumps failed, and on October 11, 2025, the last remaining working pump failed. The three pumps at PS8 are obsolete, and no parts or replacement pumps are available. The station was gravity bypassing to PS9, which was putting excessive strain on that pump station. A few weeks later, staff was able to procure and install one (1) new pump at PS8 as an interim condition to avoid flows being redirected to PS9. Accelerating the PS8 project is critical to ensure the City has a reliable sewer system. In the event of a power loss or failure of the pumps, staff has emergency generators and/or portable pumps that could be installed to keep the pump stations operational.
Pump Station 8 Construction Project has an approved budget of $1,500,000 for FY26 in the current Biennial FY26 & FY27 City of Imperial Beach budget. Funds were appropriated from the Sewer Enterprise Fund.
IBMC section 3.04.120A allows for competitive bidding to be dispensed with when the City Manager determines that an emergency requires an order to be placed with the nearest available source of supply in order to mitigate the threat to public health and safety.
The City Manager, acting pursuant IBMC section 3.04.120A, may determine the existence of a local emergency based on conditions of extreme peril to the safety of persons and property caused by the pump station failure.
Public Contract Code Section 20168 provides that the City Council may pass by four-fifths (4/5) vote a resolution declaring that the public interest and necessity demand the immediate expenditure of public money to safeguard life, health, or property. Upon adoption of such resolution, the City Manager may expend any sum required in the emergency and report the same to the City Council in accordance with Public Contract Code Section 22050. Such resolution was approved at the October 15, 2025, special Council meeting. Between November 2025 and May 2026, the City Council held meetings on several dates to pass resolutions extending the ongoing emergency. The meetings included:
November 5, 2025
November 19, 2025
December 3, 2025
January 21, 2026
February 4, 2026
February 18, 2026
March 4, 2026
P a g e | 3
March 18, 2026
April 1, 2026
April 15, 2026
May 6, 2026
Each listed date corresponds to a meeting when an extension resolution was passed.
If such expenditure is ordered, the City Council shall review the emergency action at each regular meeting, to determine if there is a need to continue the action.
Pump Station 8’s failure constitutes an emergency within the terms of Public Contract Code Sections 20168 and 22050, which requires that the City Manager be able to act quickly and without complying with the notice and bidding procedures of the Public Contract Code to repair and protect such public facilities.
Since the last Council meeting on May 6, 2026, there has not been any new work performed at PS8.
Staff recommends Council approve Resolution No. 2026-047 to continue the emergency and ratify the expenditures and contracts made thus far in furtherance of the emergency.
ENVIRONMENTAL DETERMINATION:
Not a project as defined by CEQA.
FISCAL IMPACT:
Fiscal Year: 26
Budgeted: Yes
Budget Amendment No
Account No(s).: 601-5060-536.2006
Project No(s).: W26101
Fiscal Analysis: $335,000
Current Budget: $335,000
Anticipated Expenditure: $335,000
ATTACHMENTS:
1. Resolution No. 2026-047
ATTACHMENT 1
RESOLUTION NO. 2026-047
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA, PURSUANT TO PUBLIC CONTRACTS CODE SECTION 22050 FINDING THE CONTINUED
EXISTENCE OF AN EMERGENCY DUE TO THE FAILURE OF SEWER PUMPS AT PUMP STATION NO. 8
WHEREAS, as of October 11, 2025, three sanitary pumps located at Pump Station No. 8, one of two major sanitary pump stations located in the City of Imperial Beach, have failed, resulting in the potential for a sanitary system failure in the City, creating a threat to public health and safety; and
WHEREAS, pursuant to Imperial Beach Municipal Code (“IBMC”) section 3.04.120A, competitive bidding can be dispensed with when the City Manager determines that an emergency requires that an order be placed with the nearest available source of supply in order to mitigate the threat to public health and safety; and
WHEREAS, Public Contract Code (PCC) Section 20168 provides that the City Council may pass by four-fifths (4/5) vote, a resolution declaring that the public interest and necessity demand the immediate expenditure of public money to safeguard life, health, or property; and WHEREAS, upon adoption of such resolution, the City Manager may expend any sum required in the emergency and report the same to the City Council in accordance with Public Contract Code Section 22050; and
WHEREAS, if such expenditure is ordered, the City Council shall review the emergency action at each regular meeting, to determine if there is a need to continue the action; and WHEREAS, Pump Station No. 8’s failure and likelihood of a sanitary system failure constitutes an emergency within the terms of PCC Sections 20168 and 22050, which requires that the City Manager be able to act quickly and without complying with the notice and bidding procedures of the Public Contract Code to repair and protect such public facilities; and WHEREAS, in accordance with PCC Sections 20168 and 22050, the City Council may repair or replace a public facility, take any related and immediate action required by that emergency, and procure the necessary equipment, services and supplies for those purposes, without giving notice for bids to let contracts; and
WHEREAS, pursuant to these codes, at the October 15, 2025 City Council meeting, the City Council approved a resolution declaring that the public interest and necessity demanded the immediate expenditure of public money to safeguard life, health or property for the emergency pump station repairs and equipment and has continued the emergency at every regular Council meeting since then; and
WHEREAS, based on that City Council authorization, since the May 6, 2026, City Council meeting, City staff had not made any new expenditures; and WHEREAS, the City Council of the City of Imperial Beach has reviewed the need to continue the previously approved emergency action and related repairs; and
Resolution No. 2026-047
WHEREAS, sufficient funds exist in the City’s wastewater treatment operating fund to pay for the emergency repairs and equipment.
NOW, THEREFORE, BE IT RESOLVED THAT the City Council of the City of Imperial Beach, California, hereby finds and declares:
1. The above-listed recitals are true and correct and incorporated herein.
2. Any expenditures made pursuant to such emergency are hereby approved and ratified.
3. The City Council does hereby declare the extension of the period of the emergency through the next regular City Council meeting of June 3, 2026, unless sooner terminated.
4. This Resolution shall become effective immediately upon its adoption.
PASSED, ADOPTED, AND APPROVED by the City Council of the City of Imperial Beach, California, at its regular meeting held on the 20th day of May 2026, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
_________________________
MITCHELL D. MCKAY, MAYOR
ATTEST:
__________________________
JACQUELINE M. KELLY, MMC
CITY CLERK
P a g e | 1
May 20, 2026
ITEM TITLE: RESOLUTION NO. 2026-049 ADOPTING THE GANN APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026-27. (0300-95)
ORIGINATING DEPARTMENT:
Finance
EXECUTIVE SUMMARY:
The Gann Appropriations Limit (Gann Limit) for Fiscal Year 2026-27 must be approved by a resolution of the City Council in accordance with the Revenue and Taxation Code, Section 7910.
The Gann Limit is a constitutional restriction that limits the growth of tax-funded expenditures for state and local governments in California, ensuring that spending does not increase faster than inflation and population growth. Its purpose is to promote fiscal responsibility by aligning government spending with anticipated revenue growth.
RECOMMENDATION:
Staff recommends City Council adoption of Resolution No. 2026-049 adopting the Gann Appropriations Limit for Fiscal Year 2026-27.
OPTIONS:
Adopt Resolution No. 2026-049 Adopting the Gann Appropriations Limit for Fiscal Year 2026-27
Provide direction to staff to provide additional information BACKGROUND/ANALYSIS:
In November 1979, the California voters passed Proposition 4 (Article XIII B – also known as the “Gann Limit”), which placed limits on the growth of expenditures for public programs funded by the collection of taxes. Division 9 of Title 1, beginning with Section 7900 of the Government Code, was added to establish the process for calculating state and local government appropriations limits and appropriations subject to limitation under Article XIII B of the California Constitution.
These constitutional and statutory sections explain and define the appropriations limit and appropriations subject to limitation as they apply to state and local government. The California Government Code, Section 7910, indicates that local governments must establish an appropriations limit by resolution each year at a regularly scheduled meeting or a noticed special meeting.
On June 5, 1990, Proposition 111 was voted into California law and provided changes in the calculation of the Gann Limit. The annual adjustments to the spending limit were liberalized by Proposition 111 to be more closely linked to the rate of economic growth in personal income or the percent increase in the local tax roll due to non-residential property construction. Additionally,
P a g e | 2
cities can choose to use the rate of change in population either within the City or County, whichever is higher. The City utilized elements of these adjustment factors in calculating this year’s Gann Limit. The Gann calculation is reviewed annually by the City’s external audit firm as part of the annual audit process.
In simple terms, the Gann Limit is intended to prevent local governments from increasing taxfunded expenditures at a rate that exceeds growth in inflation and population. This helps keep spending aligned with anticipated revenue growth and promotes fiscal responsibility.
As part of the 2025-26 and 2026-27 budget adoption process, City Council adopted Resolution No. 2025-030, which not only adopted the City’s two-year budget but also established the FY 2025-26 Gann Limit of $36,678,536. Now that current calculation factors have been released by the State of California Department of Finance, it is appropriate to adopt the FY 2026-27 Gann Limit.
Staff has calculated the Imperial Beach Gann Limit for FY 2026-27 to be $38,509,522. The City’s tax proceeds subject to the Fiscal Year 2026-27 Gann Limit equal $19,371,449 (based on the FY 2026-27 Adopted Budget) or 50% of the limit. Therefore, the City is under the Gann limitation and in compliance with State law. Adoption of Resolution No. 2026-049 (Attachment 1) will formalize the Gann Limit calculation for Fiscal Year 2026-27. The Gann limit calculation is attached (Attachment 2).
ENVIRONMENTAL DETERMINATION:
Not a project as defined by CEQA.
FISCAL IMPACT:
There is no fiscal impact associated with this action.
ATTACHMENTS:
ATT 1 – Resolution No. 2026-049
ATT 2 – FY27 Gann Limit Calculation
ATTACHMENT 1
RESOLUTION NO. 2026-049
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA,
ADOPTING THE CITY OF IMPERIAL BEACH GANN APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026/2027
WHEREAS, in November 1979, the California voters passed Proposition 4 (Article XIII B – “GANN Limit”, which placed limits on the growth of expenditures for publicly funded programs; and
WHEREAS, Government Code Section 7910 requires the City Council to establish its Appropriations Limit pursuant to Article XIII B of the State Constitution; and WHEREAS, the Appropriations Limit may be adjusted each year using annual adjustment factors pertaining to cost of living and change in population; and WHEREAS, cities can choose to define the change in cost of living as the change in California per capita personal income or the percentage change in the local assessment roll due to the addition of local nonresidential new construction, whichever is higher.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Imperial Beach as follows:
1. For the calculation of the Appropriations Limit for FY 2026/2027, the City Council elects the following adjustment factors: (1) the percentage change in California’s per capita income growth; and (2) the change in population of the County of San Diego.
2. The Appropriations Limit for FY 2026/2027 for the City of Imperial Beach is $38,509,522, and proceeds subject to the Appropriations Limit are $19,371,449.
3. The attached “Exhibit A” – Imperial Beach GANN Appropriations Limit is considered, approved, and adopted.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Imperial Beach at its meeting held on the 20th day of May 2026, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
MITCHELL D. MCKAY, MAYOR
ATTEST:
JACQUELINE M. KELLY, MMC
CITY CLERK
Revenue Source Proceeds of Taxes Non-Proceeds of Taxes
TAXES
Property Taxes $ 11,833,500
Sales and Use Tax $ 5,471,700
Transient Occupancy Tax $ 1,500,000
Documentary or Real Property Transfer Taxes $ 100,000
Business License Tax $ 338,400
FEES (Regulatory, Planning and Development, Building Construction and Safety, Sewer) $ 8,037,400 BENEFIT ASSESSMENTS - LLMD-ASSMT District #67 Fund $ -
FRANCHISES - Solid Waste, Gas and Electric, Cable, Water $ 2,853,000 FINES, FORFEITURES AND PENALTIES - Parking, Civil Penalty, Traffic, False Alarms, Misc. $ 256,600 RENTS, ROYALTIES AND CONCESSIONS - Public Property Rental, Facilities, Equipment $ 286,900 GIFTS $ 653,000
FROM STATE
Motor Vehicle License Fee - VLF Excess $ 28,100
Motor Vehicle Fuel (gasoline) Tax - HUTA/RMRA $ 1,473,100 Motor Vehicle Fuel (gasoline) Tax - Prop "A" (Transnet) Fund $ 300,800 Citizens Option for Public Safety (COPS) $ 130,000
State Mandate Reimbursements $ 20,000
Other Discretionary State Grants and Aid $ 7,200
OTHER GOVERNMENTS
Federal Community Development Block Grant $ 117,000
Other - Federal Grants, Port of San Diego, SBUSD, SUHSD, Misc. $ 6,231,400
OTHER MISCELLANEOUS
Interfund Transfers - ABC, Gas Tax Transfer In, Internal Service, Misc. $ 4,835,900
SUCCESSOR AGENCY - RDA
Successor Agency Debt Service Fund (Transfer In) $ -
Redevelopment Obligation Retirement Fund $ 2,078,300
SUBTOTAL $ 19,298,900 $ 27,253,400
Exclusions
Qualified Capital Outlay
Non-Proceeds of Taxes $ 27,253,400
Interest Allocation
Total Revenues $ 46,552,300
Total of Non-Interest Revenues Taxes/Non-Taxes $ 19,298,900 $ 27,253,400 Minus Exclusions (Qualified Capital Outlay) $ -
Net Invested Proceeds from Taxes $ 19,298,900
Total Interest Earnings $ 175,000
Proceeds of Taxes as a Percentage of Revenues 41%
Amount of Interest Earned from "Proceeds of Taxes" $ 72,549 Total Revenue from Taxes (net proceeds from taxes + percentage of interest earned) $ 19,371,449
GANN CALCULATIONS
Prior Year Limit $ 36,678,536
Multiplied by Price Adjustment (Provided by CA DOF =4.95%) X 1.0495 Multiplied by Population Adjustment (higher of City or County provided by DOF - 2026 = .04%) X 1.0004 FY 26-27 Appropriations Limit $ 38,509,522
Total Appropriations Subject to Limit $ 19,371,449
Appropriations Limit $ 38,509,522
Under (Over) Limit $ 19,138,073
Percent of GANN Limit 50%
Imperial Beach GANN Appropriations Limit - FY2026/2027
(Based on FY2026 / FY2027 Adopted Budget)
EXHIBIT A
Attachment 2
P a g e | 1
May 20, 2026
ITEM TITLE: RESOLUTION 2026-052 CONTINUING THE PROCLAMATION OF A STATE OF
LOCAL EMERGENCY RELATING TO IMPACTS FROM CROSS-BORDER POLLUTION IN THE TIJUANA RIVER. (0150-40 & 0210-26)
ORIGINATING DEPARTMENT:
Environmental & Natural Resources
EXECUTIVE SUMMARY:
This resolution maintains the City's declaration of a local state of emergency caused by the effects of cross-border pollution originating from the Tijuana River, including both treated and untreated wastewater. Due to contaminated flows in the river, the stretch of Imperial Beach shoreline between the southern end of Seacoast Drive and the border remains severely impacted, with closures lasting all of 2026 to date, 365 days in 2025, 365 days in 2024, 365 days in 2023, 365 days in 2022, 246 days in 2021, 295 days in 2020, 245 days in 2019, and 101 days in 2018. The persistent impacts of these flows continue to affect the Tijuana River Valley, Estuary, beach water quality, and present an emerging threat to air quality that is currently being monitored and studied by the County Air Pollution Control District and Scripps Institute of Oceanography.
The City requires a local state of emergency to enable it to respond to the unpredictable conditions in the Tijuana River, which pose risks to the health, safety, and welfare of Imperial Beach residents, visitors, and the environment. Unless a continuing resolution is passed, declarations of a state of local emergency will expire within 60 days.
RECOMMENDATION:
Adopt Resolution No. 2026-052 to maintain a state of local emergency related to the cross-border pollution impacts from the Tijuana River and authorize the City Manager, Mayor, and Council members to work with local, State, Federal, and Mexican authorities to advance binational projects to improve conditions in the Tijuana River.
OPTIONS:
Adopt Resolution and recommendation from staff;
Reject Resolution; or
Request additional information and an additional report BACKGROUND/ANALYSIS:
The presence of cross-border pollution in the Tijuana River, combined with the lack of action from federal and state agencies to address this issue, constitutes compelling evidence for the declaration of a local state of emergency within the City. The pollution in the river poses a serious threat to the health and safety of citizens and wildlife in the City of Imperial Beach, with particularly acute effects during and after rain events or illegal discharge events. This pollution has a severe
P a g e | 2
impact on the surrounding ecosystem, leading to poor water quality that can persist for days, months, or even years. Furthermore, pollution has a significant impact on recreational activities along the Imperial Beach shoreline, with beach closures causing disruption to residents and visitors alike.
Given these circumstances, the City of Imperial Beach along with the City of Chula Vista, City of Coronado, City of San Diego, County of San Diego, Port of San Diego, South Bay Union School District, Sweetwater Union High School District of San Diego County have issued a state of local emergency resolution for the Tijuana River, which allows for flexible responses to changing conditions. The City Council has the authority to issue a local state of emergency, which would last for 60 days or until the next regularly scheduled City Council meeting unless renewed by a continuing resolution. This declaration would enable the City to take swift and effective action to protect the health, safety, and welfare of all those affected by the pollution in the Tijuana River.
ENVIRONMENTAL DETERMINATION:
Not a project as defined by CEQA.
FISCAL IMPACT:
None
ATTACHMENTS:
1. Resolution No. 2026-052
ATTACHMENT 1
RESOLUTION NO. 2026-052
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA,
CONTINUING THE PROCLAMATION OF A STATE OF LOCAL EMERGENCY RELATING TO
IMPACTS FROM CROSS-BORDER POLLUTION IN THE TIJUANA RIVER WHEREAS, Government Code Section 8630 and Imperial Beach Municipal Code (IBMC) Section 2.52.060 empower the City Manager, acting as the Director of Emergency Services, to request that the City Council proclaim the existence of a local emergency when the City is affected by a public calamity; and
WHEREAS, the City Manager, as Director of Emergency Services of the City of Imperial Beach, does hereby find that continued conditions of extreme peril to safety of persons, property, and environment have arisen within said City, caused by persistent impacts from cross-border pollution in the Tijuana River; and
WHEREAS, the persistent impact of cross-border flows of treated and untreated wastewater in the Tijuana River, excessive discharge of sediment into the Tijuana Estuary during storm events, and the continued impact of trash and waste tires in the Tijuana River Valley maintains a condition of extreme peril in the City; and WHEREAS, transboundary flow events in the Tijuana River impacts water quality along the Imperial Beach shoreline and result in significant beach closure days at Border Field State Park, which include 101 days in 2018; 243 days in 2019; 295 days in 2020, 246 days in 2021, 365 days in 2022, 365 days in 2023, 365 days in 2024, 365 days in 2025, and all of 2026; and WHEREAS, transboundary flows of pollution include untreated sewage, trash, sediment, hazardous chemicals, heavy metals, and toxins continue to impact the Tijuana River, Estuary, coastal waters of the Pacific Ocean, and tributary canyons including Stewart’s Drain, Canon del Sol, Silva Drain, Smuggler’s Gulch, Goat Canyon, and Yogurt Canyon; and WHEREAS, the presence of pollution is creating unsafe conditions for residents and visitors who live, work, or recreate in the Tijuana River Valley and may come in contact with contaminated water; and
WHEREAS, pursuant to Section 8558(c) of the California Government Code, the pollution in the Tijuana River is beyond the control of the services, personnel, equipment and facilities of the City of Imperial Beach; and
WHEREAS, pollutants in the Tijuana River are causing contamination of the Tijuana River Valley, Tijuana Estuary, and the water and beaches of the City of Imperial Beach threatening the health, safety, and welfare of the citizens of Imperial Beach as well as visitors to our beaches; and
WHEREAS, the flow of the contaminants and untreated wastewater continues to escalate due to inadequate wastewater infrastructure in the city of Tijuana and lack of sufficient operation and maintenance of existing infrastructure; and
WHEREAS, this flow is the acknowledged responsibility of the federal governments of the United States and Mexico; and
Resolution No. 2026-052
WHEREAS, researchers at the Scripps Institute of Oceanography are studying the relationship of nearshore ocean currents and aerosolized transmission of contaminates as potential public health concerns for communities impacted by Tijuana River pollution; and WHEREAS, this condition constitutes an economic and public health threat which warrants and necessitates the proclamation and existence of a local emergency; and WHEREAS, after decades of sewage spills polluting the Tijuana River and after decades of talk and no meaningful action by federal agencies, the City of Imperial Beach, Port of San Diego, and City of Chula Vista filed a lawsuit on March 2, 2018 against the International Boundary and Water Commission for violation of the Clean Water Act which helped secure additional federal funding and commitments to the river valley; and
WHEREAS, the renewed federal attention from the Environmental Protection Agency and International Boundary and Water Commission led to a careful assessment of project options to manage pollution and ultimately a recommendation to support “Alternative 2” in the USMCA Programmatic Environmental Impact Statement, which represents the preferred Tijuana River Comprehensive Solution that is supported by the City; and WHEREAS, additional funding and commitments are needed to completely implement the preferred Comprehensive Solution for the Tijuana River; and WHEREAS, the City of San Diego has maintained a continuous local state of emergency for the Tijuana River since September 1993; and
WHEREAS, the County of San Diego issued a Public Health Emergency order for the Tijuana River in February 2021 and Local State of Emergency in June 2023; and WHEREAS, the South Bay Union School District of San Diego County adopted a proclamation for a local emergency in the Tijuana River in February 2024; and WHEREAS, the Sweetwater Union High School District of San Diego County adopted a resolution for a local emergency in the Tijuana River in March 2024; and WHEREAS, the Southern Indian Health Council adopted a proclamation asking for funding and a declaration for a public health emergency in the Tijuana River in April 2024; and WHEREAS, the Port of San Diego adopted a Local State of Emergency in April 2024; and WHEREAS, the City of Chula Vista adopted a Resolution declaring a State of Local Emergency Related to the Impacts of Cross-Border Contamination in November 2024; and WHEREAS, the County Air Pollution Control District and Scripps Institute of Oceanography are monitoring potential impacts to air quality related to the ongoing sewage crisis; and
WHEREAS, the City Council authorizes the Mayor to send letters or other correspondence on the City’s behalf to state, federal, or other local agencies related to the pollution crisis.
Resolution No. 2026-052
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Imperial Beach, California, as follows:
1. The above recitals are true and correct.
2. A local emergency exists throughout the City of Imperial Beach.
3. The City Manager, Mayor, and Council members are authorized to work with local, State, Federal, and Mexican authorities and to explore any and all options to improve conditions in the Tijuana River.
4. This proclamation of a local emergency shall expire within the timeframes prescribed by State law unless renewed by the City Council.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Imperial Beach, California, at its meeting held on the 20
th day of May 2026, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
MITCHELL D. MCKAY, MAYOR
ATTEST:
JACQUELINE M. KELLY, MMC
CITY CLERK
P a g e | 1
May 20, 2026
ITEM TITLE: ADOPTION OF RESOLUTION NUMBER 2026-051 AUTHORIZING THE CITY
MANAGER TO APPROVE THE PURCHASE AND INSTALLATION OF A MAGNEGRIP EXHAUST REMOVAL SYSTEM FOR THE FIRE STATION. (0380-30)
ORIGINATING DEPARTMENT:
Fire
EXECUTIVE SUMMARY:
Adopt Resolution 2026-051 authorizing the City Manager or designee to approve the purchase and installation of a MagneGrip exhaust removal system for the fire station from Salty Peaks Solutions.
RECOMMENDATION:
That the City Council adopt Resolution 2026-051 authorizing the City Manager or designee to approve the purchase and installation of a MagneGrip exhaust removal system for the fire station.
OPTIONS:
Adopt Resolution No. 2026-051
Provide direction to the City Manager to take another specific action Request additional information and an additional report.
BACKGROUND/ANALYSIS:
The Fire Department currently utilizes an Air Vac Systems ceiling-mounted exhaust filtration system that purifies the air within the apparatus bay when fire engines and other vehicles leave the station. While the existing system improves indoor air quality, apparatus continue to discharge diesel exhaust into the breathing area during operation. Exposure to diesel exhaust, toxic gases, and particulate matter has been linked to cancer and other serious health conditions affecting firefighters and other first responders.
To further enhance firefighter health and safety, the City is proposing the purchase and installation of a MagneGrip direct-capture exhaust removal system. MagneGrip systems connect directly to vehicle tailpipes, capturing and removing contaminants at the source before they enter the station environment. MagneGrip is the only fully sealed magnetic exhaust removal system designed to meet National Fire Protection Association (NFPA) standards for diesel exhaust extraction.
The MagneGrip system captures up to 100 percent of vehicle exhaust emissions, significantly reducing firefighter exposure to toxic gases and diesel particulates. During the procurement process, the City obtained three quotes and selected the proposed system based on the best overall combination of equipment quality, functionality, and cost.
P a g e | 2
By combining the new MagneGrip direct-capture system with the existing Air Vac 911 air purification system, the Imperial Beach Fire Department will have an advanced multi-layer exhaust removal solution designed to provide maximum protection for firefighters against airborne contaminants.
ENVIRONMENTAL DETERMINATION:
Not a project as defined by CEQA.
FISCAL IMPACT:
Fiscal Year: FY 2025/2026
Budgeted: Yes
Budget Amendment No
Account No(s).: 401-1920-419.5003
Project No(s).: F26102
Fiscal Analysis:
Current Budget: $100,000
Anticipated Expenditure: $96,944
ATTACHMENTS:
ATT 1 – Resolution No. 2026-051
ATTACHMENT 1
RESOLUTION NO. 2026-051
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA,
AUTHORIZING THE CITY MANAGER TO APPROVE THE PURCHASE AND INSTALLATION OF A MAGNEGRIP EXHAUST REMOVAL SYSTEM FOR THE FIRE STATION.
WHEREAS, firefighter health and safety are a top priority and cancer prevention is important; and
WHEREAS, eliminating cancer causing toxins within the fire station is important; and WHEREAS, the purchase and installation of the MagneGrip exhaust removal system will eliminate these cancer-causing toxins from the fire station; and WHEREAS, the fire station exhaust removal system is a budgeted one-time expenditure in the FY25/26 budget.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Imperial Beach, California, as follows:
1. The City Manager or designee is authorized to approve the purchase and installation of a MagneGrip vehicle exhaust removal system for the fire station from Salty Peaks Solutions, at a cost of $96,943.54.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Imperial Beach, California, at its regular meeting held on the 20th day of May 2026, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
MITCHELL D. MCKAY, MAYOR
ATTEST:
JACQUELINE M. KELLY, MMC
CITY CLERK
P a g e | 1
May 20, 2026
ITEM TITLE: APPROVE RECEIPT OF $2,700,000 IN STATE COASTAL CONSERVANCY GRANT FUNDS FOR THE BAYSHORE BIKEWAY RESILIENCY PROJECT (GRT100),
ADJUST THE BUDGET ACCORDINGLY, AND AMEND THE CONTRACT WITH NEXUS PLANNING & RESEARCH FOR CONSULTANT SUPPORT. (0620-77 & 0680-20) ORIGINATING DEPARTMENT:
Environmental & Natural Resources
EXECUTIVE SUMMARY:
Resolution 2026-053 authorizes the City to receive additional grant funds from the State Coastal Conservancy in the amount of $2,700,000 to continue planning, design, and engineering of a flood resiliency and environmental restoration project for the northern shoreline of Imperial Beach adjacent to San Diego Bay. The additional funds support continued development of engineering design documents, California Environmental Quality Act/National Environmental Policy Act (CEQA/NEPA) environmental compliance, and regulatory permitting. Resolution No. 2026-053 authorizes the City to accept the grant, allocate and appropriate these funds into the budget, and amend an existing Professional Services Agreement with Nexus Planning and Research to continue working on the Project.
RECOMMENDATION:
Staff recommend that the City Council adopt Resolution 2026-053 to accept the California Coastal Conservancy grant, allocate and appropriate these grant funds into the budget, and amend the existing Professional Services Agreement with Nexus Planning and Research for the Project (GRT100).
OPTIONS:
Adopt Resolution 2026-053 and recommendations from staff; Request additional information and an additional report BACKGROUND/ANALYSIS:
The Bayside neighborhood has been identified as a low lying area vulnerable to coastal flooding from San Diego Bay. Flooding occasionally occurs during existing high tide conditions, and it may be beneficial to plan for adaptation measures.
The City continually seeks grant funding opportunities to support flood resilience and infrastructure improvement projects and initiated the Bayshore Bikeway Resiliency Project in 2021 to address existing and future flooding concerns within the Bayside neighborhood. The Project focuses on the design of integrated nature based adaptation strategies intended to protect the community, reduce flood risk, improve safe public access and recreational opportunities along San Diego Bay, and enhance the surrounding natural environment.
P a g e | 2
The California Ocean Protection Council and the California Coastal Conservancy have been primary grant funders for planning, design, and engineering of the Bayshore Bikeway Resiliency Project with a total of $3,299,705 of state grant funds awarded to the project since 2021. In September 2025, the City requested additional grant funds from the California Coastal Conservancy to complete the design engineering, environmental compliance, and permitting for the Project. The California Coastal Conservancy subsequently authorized additional funding for our Project on February 19, 2026. This attached resolution would receive and appropriate these additional grant funds in the amount of $2,700,000 to the Bayshore Bikeway Resiliency project.
The purpose of the Project is to provide multi benefit community flood protection and ecosystem resilience improvements within Imperial Beach. The Bayshore Bikeway Resiliency Project includes: 1) retrofitting an approximately 1.2 mile segment of the Bayshore Bikeway into a living levee to provide flood protection for the adjacent disadvantaged community from projected sea level rise conditions of approximately 3.5 feet; 2) designing public access, safety, and usability improvements along the Bikeway corridor; 3) designing stormwater infrastructure improvements to reduce nuisance flooding within the Bayside neighborhood; 4) designing a multi-purpose detention basin that would also function as a new public park to address stormwater flooding in the vicinity of Bayside STEAM Academy; and 5) designing and preparing for restoration of tidal circulation within adjacent wetland habitat areas.
The additional grant funding would support project management, preparation of engineering and construction documents, CEQA and NEPA environmental compliance, technical studies necessary to advance project design, and the acquisition of temporary construction and development permits.
Since 2021, the City has retained Nexus Planning and Research to support local, regional, state, and federal agency coordination and development of project design documents. The Project has been developed through a community driven planning process with substantial public outreach and stakeholder engagement conducted between 2021 and 2026. Additional project information is available on the City’s project website: https://www.ibbayshorebikeway.com.
The actions proposed in this resolution authorize the City to accept grant funds from the California State Coastal Conservancy, appropriate the funds within the City budget, and amend the existing professional services agreement with Nexus Planning and Research to continue supporting implementation of the Project due to the firm’s specialized knowledge, technical expertise, and unique experience relevant to the City and the Bayshore Bikeway Resiliency project.
ENVIRONMENTAL DETERMINATION:
Not a project as defined by CEQA.
FISCAL IMPACT:
Funds for this Project are from the California State Coastal Conservancy in the amount of $2,700,000. The resolution would amend the budget and increase revenues in account number 214-0000-334.4001 and expenditures in account number 214-1230-413.2006 for the Bayshore Bikeway Resiliency Project (GRT100).
Fiscal Year: FY 2025/2026
Budgeted: No
Budget Amendment Yes
Account No(s).: Increase revenues in account 214-
0000-334.4001 (State of CA Grants)
P a g e | 3
and expenditures in 214-1230-
413.2006 (Professional Services) by
$2,700,000.
Project No(s).: GRT100
Fiscal Analysis:
Current Budget: $0
Anticipated Expenditure: $2,700,000
ATTACHMENTS:
1. Resolution 2026-053
ATTACHMENT 1
RESOLUTION NO. 2026-053
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA,
ACCEPTING GRANT FUNDS FROM THE STATE COASTAL CONSERVANCY IN THE AMOUNT OF $2,700,000 AND APPROPRIATING THE GRANT FUNDS TO THE BAYSHORE BIKEWAY RESILIENCY PROJECT (GTR100), APPROPRIATING THE GRANT FUNDS AND
AUTHORIZING THE NECESSARY BUDGET ADJUSTMENTS TO ACCOMMODATE
PROJECT EXPENDITURES, AND AUTHORIZING AN AMENDMENT TO THE AGREEMENT
WITH NEXUS PLANNING & RESEARCH FOR CONSULTANT SUPPORT SERVICES TO
CONTINUE PROJECT IMPLEMENTATION
WHEREAS, the City Council previously authorized Resolution 2021-011, 2023-034, 2023- 089, and Resolution 2021-016 to accept various grant funds and authorize a consultant support contact with Nexus Planning & Research for the Bayshore Bikeway Resiliency Project; and WHEREAS, the City is receiving additional grant funds from the State Coastal Conservancy for the Bayshore Bikeway Resiliency Project to continue work and complete final engineering, designs, environmental compliance documents, and permit applications needed for the proposed project; and
WHEREAS, at its February 19, 2026 Coastal Conservancy meeting, the Conservancy adopted a resolution and authorized additional grant funds of $2,700,000 to the City of Imperial Beach for the Bayshore Bikeway Resiliency Project, and
WHEREAS, the City Council desires to continue its work on the Bayshore Bikeway Resiliency Project and authorize an amendment to the contract with Nexus Planning & Research for consultant support to implement the project due to the firm’s specialized knowledge, technical expertise, and unique experience relevant to the City and the Bayshore Bikeway Resiliency project.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Imperial Beach, California, as follows:
1. Approves the award of additional grant funding from the State Coastal Conservancy for the project.
2. The City Manager or designee is authorized to accept grant funds and execute an amendment to the grant agreement with the State Coastal Conservancy in the amount of $2,700,000 for the Bayshore Bikeway Resiliency Project:(GRT100).
3. The Finance Director is authorized to amend the budget and increase revenues in account number 214-0000-334.4001 and expenditures in account number 214-1230-413.2006 in the amount of $2,700,000 for the Bayshore Bikeway Resiliency Project (GRT100).
4. The City Manager is authorized to execute an amendment to the Professional Services Agreement with Nexus Planning & Research for the work on the Bayshore Bikeway Resiliency Project which will amend the scope of work and amount of the contract in the amount of $2,700,000
Resolution No. 2026-053
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Imperial Beach, California, at its meeting held on the 20th day of May 2026, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
MITCHELL D. MCKAY, MAYOR
ATTEST:
JACQUELINE M. KELLY, MMC
CITY CLERK
P a g e | 1
May 20, 2026
ITEM TITLE: SECOND READING AND ADOPTION OF ORDINANCE 2026-1262 ADOPTING A
SCHEDULE OF INCREASED SEWER SERVICE CHARGES FOR THE UPCOMING FISCAL YEARS. (0830-37 & 0830-95)
ORIGINATING DEPARTMENT:
Public Works
EXECUTIVE SUMMARY:
This is the Second Reading and Adoption of Ordinance No. 2026-1262 adopting revised sewer service rates for sanitary sewer service and amending sections of Chapter 13.06 of the Imperial Beach Municipal Code pertaining to sewer service charges. City Council conducted the public hearing and the first reading of the ordinance on May 6, 2026.
RECOMMENDATION:
That the City Council conducts the second reading and adoption of Ordinance No. 2026-1262, by title only, and waives further reading of the ordinance.
OPTIONS:
Conduct the second reading and adopt ordinance by title only and waive further reading of ordinance in full.
Do not adopt the ordinance and ask staff to return with additional information BACKGROUND/ANALYSIS:
The City operates and maintains a City sewer system that collects and transports wastewater from properties within the City to the San Diego Metropolitan Sewer System (Metro) for treatment and disposal. The City's Sewer Enterprise Fund must generate funds in an amount sufficient to cover the City's ongoing cost of providing sewer services. Chapter 13.06 of the Imperial Beach Municipal Code prescribes a sewer service charge to be billed to all residential and non-residential customers in the City that discharge sewage into the sewer lines maintained by the City, or is considered by the San Diego Metropolitan Sewer System to be within the City's jurisdiction. The City hired Ardurra Group, Inc., an independent third-party consultant, to complete the Sewer Rate Study (2026 Study), which has been available for public review since March 2026. The 2026 Study's purpose was to analyze the sewer system revenue needs to ensure that the City was objectively collecting sufficient revenue to safely and properly operate the sewer system, including collection, transportation and treatment.
The proposed rate increases will allow the City to collect sufficient revenue to enable it to continue providing sewer service to its customers in the face of increasing operating costs, and to enable the City to construct the types of capital improvements essential for operating the sewer system in a safe and financially prudent manner. Revenues derived from the City's sewer service charges
P a g e | 2
are used solely for the actual and necessary expenses of providing sewer service to its customer and the City is prohibited by law from making a profit on sewer service.
On March 20, 2026 in accordance with the provisions of Article XIIID of the California Constitution (Proposition 218), the City mailed notices of proposed increases in the City's sewer service rates, which were provided to the affected property owners/customers not less than forty-five (45) days prior to the public hearing on the proposed rates. The notice stated that City Council would conduct a public hearing on May 6, 2026, at 6:00 p.m. in order to receive oral and written testimony regarding the proposed increases in the City's sewer service charges, which it held.
There was only one written protest received by the City by the end of the public hearing on May 6, 2026, therefore, no majority protest to the proposed rate increases exists.
The proposed Ordinance (Attachment 1) adopts the Study and the sewer rates proposed therein, which were also provided in the written notice. Option 1 was chosen by the City Council at the May 6, 2026 public hearing and is included as an attachment to the Ordinance. Option 1 addresses the system needs most comprehensively recovering system costs most quickly and yet leaves flexibility for changes that may occur with City costs in future years.
In addition, the Ordinance revises certain sections of Imperial Beach Municipal Code Chapter
13.06 to achieve consistency with the Study and the rates to be adopted. Option 1, the new sewer service charge formula and charge estimate by customer class is provided in Attachment 2. The Ordinance also includes a pass-through provision to allow the City to pass along higher than anticipated costs from the City of San Diego Metro Wastewater and San Diego Gas and Electric energy rates. If either higher cost should materialize, the City would have the ability to adjust rates to address extraordinary unforeseen costs not currently anticipated within the 2026 Study (Attachment 3).
ENVIRONMENTAL DETERMINATION:
Not a project as defined by CEQA, and the proposed charges are statutorily exempt from the requirements of CEQA pursuant to Section 21080(b)(8) of the Public Resource Code and Section 15273(a) of the State CEQA Guidelines.
FISCAL IMPACT:
The specific sewer service charges over the next three years are set forth in Attachment 2. Full cost recovery in 3 years. This results in increases of 16%, 15% and 15% to both the base and the flow rates over the next three years. The funds derived from the increased charges will not exceed the reasonable cost of providing the sewer services to the customers.
ATTACHMENTS:
1. Ordinance 2026-1262
2. Exhibit A to Ordinance No. 2026-1262 (Option 1)
3. Rate Study
Attachment 1
ORDINANCE NO. 2026-1262
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA,
ADOPTING REVISED SEWER SERVICE RATES FOR SANITARY SEWER SERVICE AND AMENDING SECTIONS OF CHAPTER 13.06 OF THE IMPERIAL BEACH MUNICIPAL CODE
PERTAINING TO THE SEWER SERVICE CHARGES
WHEREAS, pursuant to Government Code Section 54344 and Chapter 13.06 of the Imperial Beach Municipal Code (“IBMC”), a sewer service charge is billed to all residential and non-residential customers in the city limits of the City of Imperial Beach that discharge sewage into the sewer lines maintained by the city, or is considered by the San Diego Metropolitan Sewer System to be within the City’s jurisdiction; and
WHEREAS, the City of Imperial Beach (“City”) must generate funds in an amount sufficient to cover the City’s ongoing cost of providing sewer services; and WHEREAS, the City retained the services of Ardurra Group Inc., a leading consulting company in the field of sewer rates and capacity fees, to update the model prepared in 2021 and prepare a sewer rate report “2026 Study,” a copy of which is on file with the City and has been available for public review; and
WHEREAS, on March 4, 2026, the City Council reviewed the findings of the 2026 Study and determined that the current sewer service charge does not generate sufficient revenue for prudent operation and maintenance of the City’s sewer system for the adequate health, safety and sanitation of the public; and
WHEREAS, in accordance with industry-accepted analysis and state law, the 2026 Study recommends several revisions to the City’s sewer service charge structure, including but not limited to establishing a pass-through for certain unanticipated costs; and setting annual rate adjustments over the next several years; and
WHEREAS, on March 20, 2026, in accordance with the provisions of Article XIIID of the California Constitution (Proposition 218), the City mailed notices of proposed increases in the City’s sewer service rates, which were provided to the affected property owners/customers not less than forty-five (45) days prior to the public hearing on the proposed rates; and WHEREAS, the City Council conducted a public hearing on May 6, 2026, at 6:00 p.m. at 825 Imperial Beach, Blvd, Imperial Beach, CA 91932, in order to receive oral and written testimony regarding the proposed increases in the City’s sewer service charges. Said date and time were not less than forty-five (45) days after the mailing of the notice as set forth above; and WHEREAS, at the public hearing, the City heard and considered all oral testimony, written materials, and written protests concerning the establishment and imposition of the proposed rates for the sewer service charges, and at the close of the hearing; and WHEREAS, the written protests against the rates set forth herein were not presented in a number representing a majority of the affected parcels upon which the rates are to be imposed and therefore, the City Council is authorized to impose the increased rates and charges as set forth herein; and
WHEREAS, it is deemed to be in the best interest of the City to adopt the sewer service charge increases for the reasons stated above, and the City Council desires to adjust and increase certain sewer rates as set forth in Exhibit “A”; and
Ordinance No. 2026-1262
WHEREAS, the increased costs of the sewer service do not exceed the actual cost of providing the service; and
WHEREAS, the increased rates and charges set forth herein shall become effective July 1, 2026; and
WHEREAS, the City Council desires to make adjustments to the sewer service charge ordinance under the Imperial Beach Municipal Code consistent with the sewer service charge adjustments, the 2026 Study and applicable law.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH AS FOLLOWS:
Section 1: The above recitals are true and correct and incorporated herein as findings as though set forth in full.
Section 2: Sewer Service Rates
2.1 The City Council has been presented data in the 2026 Study showing the estimated reasonable costs of providing sewer service and data showing the fund sources available to recover the costs of providing the sewer service and the City Council hereby approves and adopts the 2026 Study.
2.2 At the March 4, 2026 City Council meeting, the City Council reviewed the 2026 Study and the proposed rates in four options for the sewer services charges. The City Council held a public hearing for May 6, 2026 at 6:00pm, at the City, for the purpose of receiving public comments and protests concerning the proposed rate increases to the City’s sewer service charges. The City Council authorized and directed City staff to give notice of the public hearing, and notice was given by mailing notice on March 20, 2026, which was not less than forty-five (45) days prior to the public hearing, to all City record owners of property within the City.
2.3 On May 6, 2026, at the time and place set for the public hearing, the proposed increased sewer service charges as set forth in this Ordinance were considered and the City Council heard and considered the comments of all persons appearing at the hearing and all written comments and protests submitted prior to the close of the hearing. The City Council was not presented with written protests against the rates set forth herein in a number representing a majority of the affected parcels upon which the rates are to be imposed.
2.4 The City Council hereby finds and determines that the sewer service charges attached hereto as Exhibit “A” and by this reference incorporated herein, which are charges for sewer service, will result in funds to the City, taking into consideration the estimated reasonable cost of providing sewer service and the sources of funds available to the City to cover the costs of facilities and services, which will not exceed the estimated reasonable cost of service for which the sewer rates are charged.
2.5 The City Council hereby finds and determines that the rates for the sewer service charges take into consideration the estimated reasonable costs of providing sewer services by the City and the sources of funds available therefore, will result in a fair and reasonable fund program, proportionally allocating costs of sewer service to those who benefit therefrom without unfair subsidy to or by those who pay for the sewer service charges. Additionally, revenues from such sewer service charges shall only be used for the provision of sewer service to the ratepayers.
No revenue from sewer service charges will be used for general governmental services.
Ordinance No. 2026-1262
2.6 In accordance with Proposition 218 and Government Code Section 53756, the City Council hereby finds and determines that pass-through costs imposed on the City related to wholesale charges for sewage treatment or wastewater treatment, shall be passed-through to those charged sewer service charges in the City of Imperial Beach, beginning July 1, 2026 for a period of three years. The City shall provide notice of any pass-through increase to customers at least 30 days prior to implementing the pass-through increase.
2.7 Based on the foregoing, the City Council hereby adopts the sewer service charges set forth in Exhibit “A”, incorporated herein by this reference.
2.8 The City Council hereby finds that the adoption of the rates and charges set forth herein is necessary and reasonable to fund the administration, operation, maintenance and improvements of the City sewer system. Based on this finding, the City Council determines that the adoption of the rates and charges established by this Ordinance are not a project as defined under the California Environmental Quality Act (“CEQA”) and are statutorily exempt from the requirements of CEQA pursuant to Section 21080(b)(8) of the Public Resource Code and Section 15273(a) of the State CEQA Guidelines.
Section 3. Imperial Beach Municipal Code Chapter 13.06 Revisions
3.1 Section 13.06.060.E of the Imperial Beach Municipal Code is hereby amended to read as follows:
“E. Where it can be positively demonstrated to the satisfaction of the City that the percentage of water entering the sewer system is less than the amount assumed for that customer classification in the 2026 Sewer Service Charge Fee Study performed by Ardurra Group, Inc.;”
3.2 Section 13.06.140 of the Imperial Beach Municipal Code is hereby amended to read as follows:
“A. There is levied and assessed upon each residential and nonresidential customer within the City service area that discharges sewage into the sewer lines maintained by the City, or is considered by the San Diego Metropolitan Sewer System to be within the City jurisdiction, sewer service charges.
B. Said sewer service charges and related classifications are based upon the 2026 Sewer Service Charge Fee Study performed by Ardurra Group, Inc. on behalf of the City and have been adopted and set forth in Ordinance No. 2026-1261.
C. When less than six months metered water use for the prior year is available, the proportionate base charge plus the average annual water use for that customer classification shall apply. When more than six months, but less than 12 months metered water use for the prior year is available, the proportionate base charge and use shall be normalized to 12 months.
D. Provided, however, in the case of other businesses and establishments that have unusual character insofar as sewage is concerned, the rate shall be established in each case based on the estimated or actual volume of flow and the suspended solids (SS) and biological oxygen demand (BOD) content, which may be approved by the City Manager and/or City Council.
E. The City Manager is hereby authorized and directed to pass-through all future fees and charges imposed by other entities on the City related to wholesale charges for sewage treatment or wastewater treatment, to those charged sewer service charges, for a three-year period beginning July 1, 2026. Prior to implementing any such increase, the City shall provide written notice of the increase to property owners not less than 30 days prior to the effective date of the increase.”
Ordinance No. 2026-1262
Section 4. This Ordinance shall become effective thirty (30) days following its passage and adoption.
Section 5. The City Council of the City of Imperial Beach hereby declares that should any section, paragraph, sentence, phrase, term or word of this Ordinance, hereby adopted, be declared for any reason to be invalid, it is the intent of the City Council that it would have adopted all other portions of this Ordinance irrespective of any such portion declared invalid.
Section 6. This Ordinance shall supersede any and all provisions of any previous resolution and/or ordinance approved by the City Council that may conflict with, or be contrary to, this Ordinance.
INTRODUCED AND FIRST READ at a regular meeting of the City Council of the City of Imperial Beach, California, held on the 6
th day of May 2026; and thereafter
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Imperial Beach, California, held on the 20th day of May 2026 by the following vote:
AYES: COUNCILMEMBERS: SEABURY, NAKAWATASE, LEYBA-GONZALEZ,
FISHER, MCKAY
NOES: COUNCILMEMBERS: NONE
ABSENT: COUNCILMEMBERS: NONE
NONE
MITCHELL D. MCKAY, MAYOR
ATTEST:
JACQUELINE M. KELLY, MMC
CITY CLERK
APPROVED AS TO FORM:
JENNIFER LYON
CITY ATTORNEY
Attachment 2
EXHIBIT A to Ordinance No. 2026-1262
Option 1
Sewer Service Charges by Customer Class
Proposed Increases
Based upon the 2026 Study, rate increases are noted for each of the City’s three distinct sewer customer groups: single-family residential, multi-family and commercial/industrial. For each of these customer groups, the City has a specific sewer charge formula.
If you have any questions about which rate will apply to you, please contact the Public Works Department, 495 10th Street, Imperial Beach, California, 91932, Telephone No. (619) 423-8311.
Single-Family Residential Sewer Charge Formula
Annual Water Consumption x Return to Sewer 90% = Billing Units (Billing Units x Residential Sewer Rate) + (Base Fee) = Total Sewer Monthly Bill Multi-Family Sewer Charge Formula
Annual Water Consumption x Return to Sewer 95% = Billing Units (Billing Units x Residential Sewer Rate) + (Base Fee per Water Meter Size) = Total Sewer Monthly Bill Commercial/Non-Residential Sewer Charge Formula
Annual Water consumption x Return to Sewer % = Billing Units (Billing Units x Strength Rate) + (Base Fee per Water Meter Size) = Total Sewer Monthly Bill Return to sewer percentages for Commercial properties vary based on the customer class HCF = Hundred Cubic Fee: 1 HCF = Approximately 748 gallons. Rates may increase in future year by any amount of pass-through charges as explained below. Single Family Residential (SFR) customers water use no longer has a cap on the flow amounts.
Summary of Multi-Family and Commercial/Non-Residential Base Charges by Meter Size.
The below table summarizes the annual base charge per water meter size for multi-family and commercial users for the three year period beginning July 2026 for FYE 2027 through FYE 2029. The new rate will take effect July 1 of each year.
Classes of Users Base Charge (5/8"
Water Meter)
Commodity
Rate
($ /HCF)
Base Charge (5/8"
Water Meter)
Commodity
Rate
($ /HCF)
Base Charge (5/8"
Water Meter)
Commodity
Rate
($ /HCF)
Base Charge (5/8"
Water Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 Non-Residential (Includes Multifamily)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $312.54 $16.37 $359.42 $18.82 $413.33 $21.64 Small Commercial $269.43 $6.09 $312.54 $7.06 $359.42 $8.12 $413.33 $9.34 Car Wash/Laundries $269.43 $5.85 $312.54 $6.79 $359.42 $7.81 $413.33 $8.98 Public Agency/Institutional $269.43 $5.63 $312.54 $6.54 $359.42 $7.52 $413.33 $8.64 Heavy Commercial $269.43 $9.24 $312.54 $10.72 $359.42 $12.33 $413.33 $14.17 Mixed Use Light $269.43 $7.14 $312.54 $8.28 $359.42 $9.53 $413.33 $10.96 Mixed Use Heavy $269.43 $8.45 $312.54 $9.80 $359.42 $11.27 $413.33 $12.96 Navy $269.43 $7.88 $312.54 $9.14 $359.42 $10.52 $413.33 $12.09 Multi-family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 FYE 2028 Proposed Rates FYE 2029 Proposed Rates
07/01/2025-06/30/2026 07/01/2026-06/30/2027 07/01/2027-06/30/2028 FYE 2026 Actual Rates FYE 2027 Proposed Rates
07/01/2028-06/30/2029
Sewer Service Charge and
Capacity Fee Study
City of Imperial Beach
March 12, 2026
Prepared for:
City of Imperial Beach
825 Imperial Beach Boulevard
Imperial Beach, California 91932
Prepared by:
9665 Chesapeake Drive, Suite 230
San Diego, California 92123
ATTACHMENT 3
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
i
Table of Contents
Abbreviations .................................................................................................................................................... 1 Executive Summary .......................................................................................................................................... 2 ES.1 Introduction ...................................................................................................................................... 2 ES.2 Sewer Service Charge Update........................................................................................................ 2 ES.3 Capacity Fee Update ...................................................................................................................... 4 Section 1 - Sewer User Rate Update ............................................................................................................... 5
1.1 Overview of the Sewer Service Charge Update Process ............................................................... 5
1.2 Overview of FYE 2017 Rate Case ............................................................................................... 11
1.3 Other Billing Issues ...................................................................................................................... 17 Section 2 - Capacity Fee Update .................................................................................................................... 18
2.1 Overview of the Capacity Fee Rate Update Study........................................................................ 18 Section 3 - Recommendations ....................................................................................................................... 19
3.1 Sewer User Fee Recommendations.............................................................................................. 19
3.2 Capacity Fee Recommendations .................................................................................................. 19 APPENDIX A: Option 1
APPENDIX B: Option 2
APPENDIX C: Option 3
APPENDIX D: Option 4
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
1 Abbreviations
ADU Accessory Dwelling Unit
AWP Advanced Water Purification
AWWA American Water Works Association
BMP Best Management Practices as Prescribed by the State of California BOD Biochemical Oxygen Demand – A Measure of Sewage Strength Cal Am California American Water Co
CIP Capital Improvement Plan
City City of Imperial Beach
EDU Equivalent Dwelling Unit
ENR-CCI Engineering News Record Construction Cost Index EPA U.S. Environmental Protection Agency
FYE Fiscal Year Ending
GIS Geographical Information System
HCF Hundred Cubic Feet
JPA Joint Powers Authority
Metro City of San Diego Metropolitan Wastewater System
MFR Multi-Family Residential Property
mg/l Milligrams per Liter
O&M Operations and Maintenance
PA Participating Agency in the San Diego Metro System
PLWWTP Point Loma Wastewater Treatment Plant
SFR Single Family Residential Property
TSS Total Suspended Solids – A Measure of Sewage Strength
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
2 Executive Summary
ES.1 Introduction
Ardurra was retained by the City of Imperial Beach (City) to update their wastewater rate study. Ms.
Kasner, PE was previously with NV5 and performed the City’s previous sewer rate study. A comprehensive rate study determines the adequacy of the existing rates and provides the basis for adjustments to maintain cost-based rates. This report describes the methodology, findings, and conclusions of the sewer user and capacity fee rate update study (rate study).
ES.2 Sewer Service Charge Update
The City completed its last rate study in 2021. Since that time, several factors have affected the City's adopted five-year rate case and the following changes have occurred:
• As with other communities in San Diego County and Southern California, the City's citizens and businesses have decreased their water usage significantly in response to the drought declaration by the state. FYE2026’s water use is still down versus FYE2021. • While water use is down, the amount of wastewater the City must pay to be treated is still 40- 70% greater than water used. There is still significant infiltration occurring throughout the City’s system.
• The goal of the adopted 2021 study was to maintain a nominal increase to rate payers. While the reserves have increased as projected, growth has been principally due to less CIP work being completed.
• The construction phase of the City of San Diego's Pure Water Program is nearly complete; the prior rate study did not increase sufficiently to cover additional San Diego Metropolitan Wastewater system (Metro) costs that are being projected for the next five years.
There are several options being considered for rate increases. These changes in the revenue requirement of the City's sewer utility produce the following rates for the upcoming three-year period from FYE 2027 to FYE 2029. Ardurra has also prepared two rate options which extend to a five-year period, FYE 2027 to FYE 2031. These were prepared to give the City additional options when adopting new rates.
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
3 Option 1: Full cost recovery in 3 years. This results in increases of 16%, 15% and 15% to both the base and the flow rates over the next three years.
Table ES-1 Comparison of Current versus Proposed Sewer User Rates, Option 1 Option 2 Full Cost recovery in 5 years. This results in increases of 11%, 11%, 11%, 9%, 8% to both the base and flow rates over the next 5 years.
Table ES-2 Comparison of Current versus Proposed Sewer User Rates, Option 2 Option 3: Cap increases to 9.5% for both the base and the flow rates for each of the next 5 years.
Table ES-3 Comparison of Current versus Proposed Sewer User Rates, Option 3 Option 1
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $312.54 $16.37 $359.42 $18.82 $413.33 $21.64 Small Commercial $269.43 $6.09 $312.54 $7.06 $359.42 $8.12 $413.33 $9.34 Car Wash/Laundries $269.43 $5.85 $312.54 $6.79 $359.42 $7.81 $413.33 $8.98 Public Agency/Institutional $269.43 $5.63 $312.54 $6.54 $359.42 $7.52 $413.33 $8.64 Heavy Commercial $269.43 $9.24 $312.54 $10.72 $359.42 $12.33 $413.33 $14.17 Mixed Use Light $269.43 $7.14 $312.54 $8.28 $359.42 $9.53 $413.33 $10.96 Mixed Use Heavy $269.43 $8.45 $312.54 $9.80 $359.42 $11.27 $413.33 $12.96 Navy $269.43 $7.88 $312.54 $9.14 $359.42 $10.52 $413.33 $12.09 Multi-family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed RatesFYE 2 Option 2
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $299.06 $7.46 $331.96 $8.28 $368.48 $9.20 $401.64 $10.02 $433.77 $10.83 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $299.06 $15.66 $331.96 $17.38 $368.48 $19.30 $401.64 $21.03 $433.77 $22.71 Small Commercial $269.43 $6.09 $299.06 $6.76 $331.96 $7.50 $368.48 $8.32 $401.64 $9.07 $433.77 $9.80 Car Wash/Laundries $269.43 $5.85 $299.06 $6.50 $331.96 $7.21 $368.48 $8.01 $401.64 $8.73 $433.77 $9.43 Public Agency/Institutional $269.43 $5.63 $299.06 $6.25 $331.96 $6.94 $368.48 $7.71 $401.64 $8.40 $433.77 $9.07 Heavy Commercial $269.43 $9.24 $299.06 $10.26 $331.96 $11.38 $368.48 $12.64 $401.64 $13.77 $433.77 $14.88 Mixed Use Light $269.43 $7.14 $299.06 $7.93 $331.96 $8.80 $368.48 $9.77 $401.64 $10.65 $433.77 $11.50 Mixed Use Heavy $269.43 $8.45 $299.06 $9.38 $331.96 $10.41 $368.48 $11.56 $401.64 $12.60 $433.77 $13.61 Navy $269.43 $7.88 $299.06 $8.75 $331.96 $9.71 $368.48 $10.78 $401.64 $11.75 $433.77 $12.69 Multi-family $269.43 $6.72 $299.06 $7.46 $331.96 $8.28 $368.48 $9.20 $401.64 $10.02 $433.77 $10.83 026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates FYE 2030 Proposed Rates FYE 2031 Proposed RatesFYE 2 Option 3
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $295.02 $7.36 $323.05 $8.06 $353.74 $8.83 $387.34 $9.67 $424.14 $10.58 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $295.02 $15.45 $323.05 $16.92 $353.74 $18.52 $387.34 $20.28 $424.14 $22.21 Small Commercial $269.43 $6.09 $295.02 $6.66 $323.05 $7.30 $353.74 $7.99 $387.34 $8.75 $424.14 $9.58 Car Wash/Laundries $269.43 $5.85 $295.02 $6.41 $323.05 $7.02 $353.74 $7.69 $387.34 $8.42 $424.14 $9.22 Public Agency/Institutional $269.43 $5.63 $295.02 $6.17 $323.05 $6.76 $353.74 $7.40 $387.34 $8.10 $424.14 $8.87 Heavy Commercial $269.43 $9.24 $295.02 $10.12 $323.05 $11.08 $353.74 $12.13 $387.34 $13.28 $424.14 $14.55 Mixed Use Light $269.43 $7.14 $295.02 $7.82 $323.05 $8.56 $353.74 $9.38 $387.34 $10.27 $424.14 $11.24 Mixed Use Heavy $269.43 $8.45 $295.02 $9.25 $323.05 $10.13 $353.74 $11.10 $387.34 $12.15 $424.14 $13.30 Navy $269.43 $7.88 $295.02 $8.63 $323.05 $9.45 $353.74 $10.35 $387.34 $11.33 $424.14 $12.41 Multi-family $269.43 $6.72 $295.02 $7.36 $323.05 $8.06 $353.74 $8.83 $387.34 $9.67 $424.14 $10.58 7 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates FYE 2030 Proposed Rates FYE 2031 Proposed RatesFYE 2026 Actual Rates FYE 202
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
4 Option 4: Include a 0% rate increase for the next three years for the base bills but include annually passing on the costs from Metro for wastewater treatment to the commodity or flow portion of the bills.
Table ES-4 Comparison of Current versus Proposed Sewer User Rates, Option 4 Further details of each rate option can be found in attached Appendices A, B, C and D.
ES.3 Capacity Fee Update
In 2021 the City's sewer capacity fees were updated to reflect the true value of its capital facilities, to ensure that the fees were in accordance with current industry guidelines and practice, to properly value the City's investment in the Metro System, and to create a capacity fee per equivalent dwelling unit (EDU1
). The adopted capacity fee, including all cost factors, was set at $5,943 per EDU. It was also recommended that the City include in their ordinance that the Capacity Fee be indexed to inflation and thus annual adjustments were to be made to keep the Capacity Fee current. While the ordinance was updated to reflect this recommendation, the annual adjustments have not been implemented.
The San Diego Consumer Price Index between May 2021 and November 2025 has risen 25%. It is recommended the City’s Capacity Fee be increased from $5,943 to $7,429 to reflect the increase. The City’s ordinance should stand as written as it allows the Capacity Fee to be annually indexed to inflation with notification on the City’s web site and fee worksheet. 1 One EDU is equivalent to the assumed gallons per day of a single-family residential user. Imperial Beach uses 232 gallons per day for a single-family residential user. All other users are assigned EDUs at the time they purchase a capacity fee in their proportional relationship to a single-family user.
Option 4
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $269.43 $9.82 $269.43 $9.63 $269.43 $10.98 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $269.43 $20.60 $269.43 $20.21 $269.43 $23.04 Small Commercial $269.43 $6.09 $269.43 $8.89 $269.43 $8.72 $269.43 $9.94 Car Wash/Laundries $269.43 $5.85 $269.43 $8.55 $269.43 $8.38 $269.43 $9.56 Public Agency/Institutional $269.43 $5.63 $269.43 $8.23 $269.43 $8.07 $269.43 $9.20 Heavy Commercial $269.43 $9.24 $269.43 $13.49 $269.43 $13.23 $269.43 $15.09 Mixed Use Light $269.43 $7.14 $269.43 $10.43 $269.43 $10.23 $269.43 $11.66 Mixed Use Heavy $269.43 $8.45 $269.43 $12.34 $269.43 $12.10 $269.43 $13.80 Navy $269.43 $7.88 $269.43 $11.51 $269.43 $11.29 $269.43 $12.87 Multi-family $269.43 $6.72 $269.43 $9.82 $269.43 $9.63 $269.43 $10.98 FYE 2026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
5 Section 1 - Sewer User Rate Update
1.1 Overview of the Sewer Service Charge Update Process A comprehensive rate study typically utilizes three interrelated analyses to address the adequacy and equity of the utility's rates. These three analyses are namely a revenue requirement analysis, a cost of service analysis, and a rate design analysis. The process is illustrated in Figure 1 -1.
Figure 1-1 Overview of the Comprehensive Rate Study Analysis Compare the sources of funds (revenue) to the
expenses of the utility to determine the
overall rate adjustment required
Allocates the revenue requirements to the
various customer classes of service in a "fair
and equitable manner”
Considers both the level and structure of the
rate design to collect the target level of
service
The City's sewer utility was evaluated on a "stand-alone" basis. That is, no subsidies between the utility or other City funds occur. By viewing the utility on a stand-alone basis, the need to adequately fund both operations and maintenance (O&M) and capital infrastructure program (CIP) projects must be balanced against the rate impacts on utility customers.
A detailed and comprehensive process was used to review the City's rates. As a part of the rate study process, a number of project meetings and conference calls were used to review the results with City management and staff. From this process, final proposed rates were developed, and their development is reviewed in this section of the report. Following is a summary of each step in the process.
Revenue Requirement Analysis: The revenue requirement analysis revealed that financial changes have been significant since 2021. Specifically, inflation for wastewater treatment (technical services classification) has exceeded 25%, though the City has kept many costs down. If the costs for CIP were adjusted with inflation and system needs, the increases would be higher. Water use has remained low while wastewater flows have not decreased proportionally and wastewater treatment costs continued to rise, which has resulted in revenue not keeping up. Notable changes include:
• The construction phase of the City of San Diego's Metropolitan Wastewater System’s (Metro) Pure Water Program is nearly complete and the last study did not account for the significant additional Metro costs that the City has been covering with reserves; City of San Diego staff has identified the increased funding level for the participating agencies from the initial $80 million to $90 million in the last rate study to over $115 Million to $134 million in the next five years.
Revenue Requirement Analysis
Rate Design Analysis
Cost of Service Analysis
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
6 Depending on which rate increase is adopted, the increases will likely not be covered. The last rate study, while it initially indicated that the costs were covered, the final approved rates did not cover the costs and subsequently, the costs also increased to more than was projected. • City of San Diego’s costs have also included major work at the two major pump stations and many other Metro system improvements.
• The City’s percentage share of the SD Metro JPA is also increasing as the East County JPA’s Advanced Purified water Program comes online, offloading their flows from Point Loma Wastewater Treatment Plant (PLWWTP).
The largest component of the City’s revenue requirement are the costs associated with transportation, treatment, and disposal of the City's wastewater by the Metro facilities and associated City technical services. Per a protocol adopted by the City of San Diego and the Metro Commission, the PA’s portion of the annual Metro budget is currently $115 million per year and will be increasing to potentially $134 million. This budgeted amount is audited and adjusted at yearend, and the PAs either receive a refund if their actual costs are less than the budget or an invoice if their costs are more.
The City Council did approve a Metro pass through provision with the last rate case in 2021 that allowed the City to adjust the rates that are billed to their customers during the five-year period the rate study was for. The City has not enacted any pass-through adjustments since the last rate study was completed.
The City receives, from the City of San Diego, a five-year projection and a current year fee projection. Additionally, when the City of San Diego’s audits are concluded, the individual member agencies receive a “true up” bill. This bill amount varies from year to year based upon actual flows.
While the City of San Diego attempts to be conservative in their projections, wastewater flows, as well as the amount of construction on their system that they were able to complete, do affect the final values. These adjustments are referred to as a “true up” bill. The audit process takes time, and it has lagged over five years with the Pure Water Program. The City of San Diego is behind in those audits and while the City did receive a refund of $529,674 in January 2026 for the FYE2020 audit, it is expected it will owe a net amount of over $130,000 in one to two fiscal years for audits from FYE2021 to FYE2024.
A summary of the projected expenses associated with these costs follows in Table 1-1. This includes the audit refund received in January 2026, but not the other potential audit “true ups” as the timing and amounts are not certain.
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
7 Table 1-1 San Diego Metro Historical & Projections for Imperial Beach The future years are from the City of San Diego’s five-year projections received February 20, 2026, for the region as a whole and the Metro JPA’s share. The City’s rates were calculated based upon their projected share of percentage of flow both before and after the East County Joint Power Authority’s (East Co JPA) Advanced Water Purification (AWP) Project comes online and diverts wastewater flow from El Cajon, the County of San Diego, and Padre Dam from San Diego’s Metro System. Table 1-1 shows the costs are significantly increasing during from FYE 2026 to FYE 2027.
These values are still preliminary, but reflect what was recommended to include in the City’s Rate study. The City of San Diego is encouraging all Metro JPA Members to implement and utilize the Pass-through Provisions FYE's 2026-2027. Due to this variability and the uncertainty of construction costs for the Pure Water Program, the City must maintain the pass-through provision in the City’s Ordinance in place and continue to monitor the costs incurred. It should be noted that the percentage increases shown in Table 1-1 comprise the largest portion of the rate adjustments proposed for the City's sewer rates.
The City's FYE 2027 adopted sewer enterprise fund budget was updated to respond to these changed costs to create the revenue requirement for the updated rate case. Table 1-2 summarizes the major portions of the revenue requirement, which includes all updated costs.
Table 1-2 Updated Five-Year Rate Case Revenue Requirement Actual
FYE25
2021 Rate Study
FYE26
Actual
FYE 26
Proposed
FYE27
Proposed
FYE28
Proposed
FYE29
Treatment/Disposal/CIP $3,857,044 $3,328,468 $3,600,534 $5,598,029 $5,488,497 $6,270,017 Transportation $3,939 $4,057 $4,179 $4,305 $4,434 $4,611 City Technical Services $58,758 $171,365 $70,821 $71,212 $71,616 $72,170 Total $3,932,044 $3,516,563 $3,675,534 $5,673,029 $5,563,497 $6,345,017 Adjustments -10.6% 4.5% 54.3% -1.9% 14.0%
Expense Description Actual
FYE 2025
Projected
FYE 2026
Proposed
FYE 2027
Proposed
FYE 2028
Proposed
FYE 2029
Operations & Maintenance Expenditures
City O&M Budget $2,025,785 $2,303,300 $2,136,400 $2,200,492 $2,266,507 San Diego Metro Costs $3,850,900 $3,675,534 $5,672,029 $5,488,497 $6,345,017 Total Sewer O&M Budget $5,876,685 $5,978,834 $7,808,429 $7,688,989 $8,611,524 Nonoperating Expenditures
Capital Improvements $1,035,906 $955,502 $1,000,000 $1,000,000 $1,000,000 Total Nonoperating Expenditures $1,035,906 $955,502 $1,000,000 $1,000,000 $1,000,000 Revenue Requirement $6,912,591 $6,934,336 $8,808,429 $8,688,989 $9,611,524
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
8 Figure 1-2 shows the FYE 2026 sewer user revenue required, but the amount that was placed on the San Diego County Property Tax Roll or hand-billed to government agencies totaled $6,607,230.
With the inclusion of the increased costs, the FYE 2027 revenue requirement (modified budget less reserves) increases to $8,809,429. A detailed copy of the three or five-year revenue requirement is included in Appendix A, B, C, and D of this report.
Figure 1-2 FYE 2026 Tax Roll Revenue & Handbill versus FYE26 & FYE27 Revenue Requirement Cost of Service Analysis: The cost-of-service analysis revealed that no significant changes have occurred in users and use that were not anticipated by the City's 2021 rate study and subsequently adopted sewer user rates. Water use is still down from pre 2017 flows (prior to the last major drought) as fixtures, irrigation and habits have changed during that period.
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
FYE 2026 Tax Roll $$ FYE 2026 Revenue
Requirement
FYE 2027 Revenue
Requirement
$6,607,230 $6,934,336
$8,808,429
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
9 Table 1-3 includes a summary of the current number of City users and their projected sewer flows based on the current tax roll water use data for FYE 2026.
Table 1-3 Summary of Current Users and Estimated Sewer Flow FYE2026 Rate Design Analysis: In September 2015, the City Council held a planning workshop to review the history of the sewer industry as well as the City's sewer rate structures. Included in this review were alternative rate structures to the City's current structure and alternate ways of estimating sewer flow for developing user rates. In addition, the cost allocation process was reviewed.
The outcome of this review was that the Council approved continuing with the City's current rate structures and methodologies. The current sewer rate structures meet industry and Federal Government (EPA) standards and follow Best Management Practices (BMP's) established by the State of California.
The rate of return is calculated differently from agency to agency. Some do not calculate a rate of return and instead bill all SFR and MFR at a flat billing rate and others use low winter month usage with a minimum amount that varies.
Low Winter Water Use
The low winter water use option is a formula that takes the lowest one or two months of water use in the winter billing periods and assumes that there is no irrigation that is occurring during that time.
The water used during that period is assumed to have 100% return to the sewer and then those lowest average months are billed for the whole year. This methodology then is sometimes Units of Service and Loadings FLOW:
(A) (B) (C)
User Group No. of
Accounts
Annual
Consumption
per User Class
Rate of
Return
Adjust for
Rate of Return
(HCF) (HCF)
Single Family 3,876 320,231 90.0% 288,208
Subtotal- Residential 3,876 320,231 288,208
Commercial
Rest/Bakeries/Mort./Groc. 97 18,190 90.0% 16,371
Small Commercial 154 12,352 90.0% 11,117
Car Wash/Laundries 11 11,942 90.0% 10,747
Public Agency/Institutional 21 13,209 90.0% 11,888
Heavy Commercial 12 7,786 90.0% 7,007
Mixed Use Light 12 2,310 90.0% 2,079
Mixed Use Heavy 2 520 90.0% 468
Navy 1 0 90.0% 0
Multi-Family 1,966 233,332 95.0% 221,665
Subtotal Non-Residential 2,276 299,641 281,343
TOTAL 6,152 619,872 569,551
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
10 accompanied by a minimum charge applied to capture vacancies due to rental turn over or absent owners.
As part of this study, Ardurra reviewed water usage from Cal Am and was not able to discern a lower winter water use period. Water use is not consistent throughout the year with many properties having random months of no water use. This is probably due to the high number of rental properties, vacation property owners with variable usage, and properties rented by military members who are regularly deployed for extended periods of time. With these issues, there could be properties that would actually pay more for wastewater service if there is a minimum charge.
Therefore, it is not recommended to make a change to low winter water usage option to calculate wastewater bills.
Flat Rate Billing
Flat rate billing has previously been considered by the City and can be done and be in conformance with EPA standards. But it does benefit high water users as low water users would carry a higher percentage of the costs. During the previous discussion, that approach was not preferred.
The City is continuing to send more wastewater to be treated than water used. The City’s CIP has been focused on limiting infiltration in the City’s main lines and mainline infiltration has decreased.
However, the City is still treating more wastewater than water used by their customers. Since wastewater treatment is the major element of the City’s rates, until the flows to the treatment plant are reduced, the costs will remain.
Rate of Return Billing
The City currently uses a percentage rate of return calculation to account for the water used and is discharged to the sewer collection system. The percentages used by commercial businesses are consistent with other agencies with most being 90% and multifamily residential (MFR) being 95%.
MFR properties often have a separate irrigation meter if there is significant landscaping. In Imperial Beach, many MFR properties have virtually no landscaping. Schools and City facilities fall into the Public Agency/Institutional classification, and their properties usually have separate irrigation meters.
The last study recommended increasing the City’s current rate of return for SFR from 75% to 90% which was implemented with the City’s current average billing for SFR with a 90% return to sewer percentage of 6.19 HCF. Average monthly billings by many agencies in San Diego County is 7 HCF for SFR. It is recommended the City maintain the rate of return percentage with this rate study for SFR and Public Agency/Institutional. This percentage is in line with industry averages of 80%-90% rate of return for SFR. Customers that are high irrigation users are encouraged to have a separate meter for their irrigation flows.
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
11 Flow Cap on Sewer Service Charges for SFR
There is currently no cap on water use. It was previously assumed that water usage above the cap would be due to irrigation, but the cap was removed with the prior rate study. With water conservation having remained, that assumption is still valid. The City has seen an increase in Accessory Dwelling Units (ADUs). The City is also projected to add more ADUs in the future. The current law requires that those properties be treated as SFR even though there may be more units on the property, there may and may not be a separate water meter. They will, however, tie into the existing sewer lateral of the current home. With more people on the property, it will add significantly more flow to the system. Given these changes and the opportunity for property owners to install irrigation meters if they wish to have lush landscaping, it is recommended that the cap continue to not be in place for the sewer flow calculation.
Summary
All classes of users will continue to be billed a base fee and a commodity fee based on their annual water usage with a calculated rate of return and sewage strength category. SFR and Public Agency/Institutional rate of return will remain at 90% in FY2027. The single-family user class will continue to not have a "cap" on their sewer service charge.
1.2 Overview of Options for Rate Case
Because of the very significant increases to the City from Metro in each of the next 3-5 years, the City has requested several options to be considered for this rate study, including extending the rates for up to five years through FY2031. A high-level summary of the revenue projected to be recovered, the associated O&M & CIP Budget and impact to residential rates is included below for each option. The estimated revenue amounts are based upon actual flows and billing amounts from FY2026 and may not exactly match flows and billing amounts for FY2027 when billing is completed due to water use variability.
Option 1: Full cost recovery in 3 years. This results in increases of 16%, 15% and 15% to both the base and the flow rates over the next three years. Table 1-4 includes a summary of the resultant rate costs for each customer category.
Existing FY26 Proposed FY27 Proposed FY28 Proposed FY29 O&M and CIP Budget 6,934,336$ 8,808,429$ 8,688,989$ 9,611,524$ Option 1 Base (% increase) 3% 16% 15% 15%
Commodity (% increase) 3% 16% 15% 15%
Monthly Flow (HCF) 6.88 6.88 6.88 6.88
Total Revenue Rates 6,615,957$ 7,674,510$ 8,825,687$ 10,149,540$ Interest & Audit results 729,674$ 78,028$ 200,000$ 200,000$ Delta ($) 411,295$ (1,055,891)$ 336,698$ 738,016$
SFR Monthly Fee 64.09$ 74.35$ 85.50$ 98.32$
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
12 Table 1-4 Comparison of Current versus Proposed Sewer User Rates Option 1 Option 2: Full Cost recovery in 5 years. This results in increases of 11%, 11%, 11%, 9%, 8% to both the base and flow rates over the next 5 years. Table 1-5 includes a summary of the resultant rate costs for each customer category.
Table 1-5 Comparison of Current versus Proposed Sewer User Rates Option 2 Option 1
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $312.54 $16.37 $359.42 $18.82 $413.33 $21.64 Small Commercial $269.43 $6.09 $312.54 $7.06 $359.42 $8.12 $413.33 $9.34 Car Wash/Laundries $269.43 $5.85 $312.54 $6.79 $359.42 $7.81 $413.33 $8.98 Public Agency/Institutional $269.43 $5.63 $312.54 $6.54 $359.42 $7.52 $413.33 $8.64 Heavy Commercial $269.43 $9.24 $312.54 $10.72 $359.42 $12.33 $413.33 $14.17 Mixed Use Light $269.43 $7.14 $312.54 $8.28 $359.42 $9.53 $413.33 $10.96 Mixed Use Heavy $269.43 $8.45 $312.54 $9.80 $359.42 $11.27 $413.33 $12.96 Navy $269.43 $7.88 $312.54 $9.14 $359.42 $10.52 $413.33 $12.09 Multi-family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed RatesFYE 2 Existing FY26 Proposed FY27 Proposed FY28 Proposed FY29 Proposed FY30 Proposed FY31 O&M and CIP Budget 6,934,336$ 8,808,429$ 8,688,989$ 9,611,524$ 9,049,602$ 9,732,944$ Option 2 Base (% increase) 3% 11.0% 11.0% 11.0% 9.0% 8.0% Commodity (% increase) 3% 11.0% 11.0% 11.0% 9.0% 8.0%
Monthly Flow (HCF) 6.88 6.88 6.88 6.88 6.88 6.88
Total Revenue Rates 6,615,957$ 7,343,712$ 8,151,521$ 9,048,188$ 9,862,525$ 10,651,527$ Interest & Audit results 729,674$ 78,028$ 200,000$ 200,000$ 200,000 $ 200,000$ Delta ($) 411,295$ (1,386,689)$ (337,468)$ (363,336)$ 1,012,923$ 1,118,583$ SFR Monthly Fee 64.09$ 71.14$ 78.97$ 87.65$ 95.54$ 103.19$ Option 2
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $299.06 $7.46 $331.96 $8.28 $368.48 $9.20 $401.64 $10.02 $433.77 $10.83 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $299.06 $15.66 $331.96 $17.38 $368.48 $19.30 $401.64 $21.03 $433.77 $22.71 Small Commercial $269.43 $6.09 $299.06 $6.76 $331.96 $7.50 $368.48 $8.32 $401.64 $9.07 $433.77 $9.80 Car Wash/Laundries $269.43 $5.85 $299.06 $6.50 $331.96 $7.21 $368.48 $8.01 $401.64 $8.73 $433.77 $9.43 Public Agency/Institutional $269.43 $5.63 $299.06 $6.25 $331.96 $6.94 $368.48 $7.71 $401.64 $8.40 $433.77 $9.07 Heavy Commercial $269.43 $9.24 $299.06 $10.26 $331.96 $11.38 $368.48 $12.64 $401.64 $13.77 $433.77 $14.88 Mixed Use Light $269.43 $7.14 $299.06 $7.93 $331.96 $8.80 $368.48 $9.77 $401.64 $10.65 $433.77 $11.50 Mixed Use Heavy $269.43 $8.45 $299.06 $9.38 $331.96 $10.41 $368.48 $11.56 $401.64 $12.60 $433.77 $13.61 Navy $269.43 $7.88 $299.06 $8.75 $331.96 $9.71 $368.48 $10.78 $401.64 $11.75 $433.77 $12.69 Multi-family $269.43 $6.72 $299.06 $7.46 $331.96 $8.28 $368.48 $9.20 $401.64 $10.02 $433.77 $10.83 026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates FYE 2030 Proposed Rates FYE 2031 Proposed RatesFYE 2
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
13 Option 3: Cap increases to 9.5% for both the base and the flow rates for each of the next 5 years.
This results in a net loss to the sewer reserves of $1.2 million. Table 1-6 includes a summary of the resultant rate costs for each customer category.
Table 1-6 Comparison of Current versus Proposed Sewer User Rates Option 3 Option 4: Includes a 0% rate increase for the next three years for the base bills but also will include annually passing of the costs from Metro for wastewater treatment to the commodity or flow portion of the bills. This option does not use the updated rate model but rather keeps all information static from the last rate study and only updates the wastewater treatment component. The summary table below, however, uses the projected pass through needed and the associated O&M & CIP that matches the other options. The commodity portion of the bills includes Metro costs as well as a portion of all other costs to the system that are allocated on a line-by-line basis. This causes the increase needed to the commodity rate to drop to 46% versus the 54% increase to Metro costs.
The prior study had approximately $1 million set aside each year for reserves or CIP which matches the current expectation.
Existing FY26 Proposed FY27 Proposed FY28 Proposed FY29 Proposed FY30 Proposed FY31 O&M and CIP Budget 6,934,336$ 8,808,429$ 8,688,989$ 9,611,524$ 9,049,602$ 9,732,944$ Option 3 Base (% increase) 3% 9.5% 9.5% 9.5% 9.5% 9.5%
Commodity (% increase) 3% 9.5% 9.5% 9.5% 9.5% 9.5%
Monthly Flow (HCF) 6.88 6.88 6.88 6.88 6.88 6.88
Total Revenue Rates 6,615,957$ 7,244,473$ 7,932,698$ 8,686,304$ 9,511,503$ 10,415,096$ Interest & Audit results 729,674$ 78,028$ 200,000$ 200,000$ 200,000 $ 200,000$ Delta ($) 411,295$ (1,485,928)$ (556,291)$ (725,219)$ 661,901$ 882,152$ SFR Monthly Fee 64.09$ 70.18$ 76.85$ 84.15$ 92.14$ 100.90$ Option 3
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $295.02 $7.36 $323.05 $8.06 $353.74 $8.83 $387.34 $9.67 $424.14 $10.58 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $295.02 $15.45 $323.05 $16.92 $353.74 $18.52 $387.34 $20.28 $424.14 $22.21 Small Commercial $269.43 $6.09 $295.02 $6.66 $323.05 $7.30 $353.74 $7.99 $387.34 $8.75 $424.14 $9.58 Car Wash/Laundries $269.43 $5.85 $295.02 $6.41 $323.05 $7.02 $353.74 $7.69 $387.34 $8.42 $424.14 $9.22 Public Agency/Institutional $269.43 $5.63 $295.02 $6.17 $323.05 $6.76 $353.74 $7.40 $387.34 $8.10 $424.14 $8.87 Heavy Commercial $269.43 $9.24 $295.02 $10.12 $323.05 $11.08 $353.74 $12.13 $387.34 $13.28 $424.14 $14.55 Mixed Use Light $269.43 $7.14 $295.02 $7.82 $323.05 $8.56 $353.74 $9.38 $387.34 $10.27 $424.14 $11.24 Mixed Use Heavy $269.43 $8.45 $295.02 $9.25 $323.05 $10.13 $353.74 $11.10 $387.34 $12.15 $424.14 $13.30 Navy $269.43 $7.88 $295.02 $8.63 $323.05 $9.45 $353.74 $10.35 $387.34 $11.33 $424.14 $12.41 Multi-family $269.43 $6.72 $295.02 $7.36 $323.05 $8.06 $353.74 $8.83 $387.34 $9.67 $424.14 $10.58 7 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates FYE 2030 Proposed Rates FYE 2031 Proposed RatesFYE 2026 Actual Rates FYE 202 Existing FY26 Proposed FY27 Proposed FY28 Proposed FY29 O&M and CIP Budget 6,934,336$ 8,808,429$ 8,688,989$ 9,611,524$ Option 4 Base (% increase) 3 0.0% 0.0% 0.0%
Commodity (% increase) 3 46.0% -1.9% 14.0%
Monthly Flow (HCF) 6.88 6.88 6.88 6.88
Total Revenue Rates 6,615,957$ 8,766,601$ 8,636,908$ 9,574,385$ Interest & Audit results 729,674$ 78,028$ 200,000$ 200,000$ Delta ($) 411,295$ 36,200$ 147,919$ 162,862$
SFR Monthly Fee 64.09$ 83.25$ 82.09$ 90.44$
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
14 Note that for Option 4 the rate increase will be 0% for base and 0% commodity and a pass-through increase will be completed annually with actual bills received. The 2027 bill increase to the commodity rate has been calculated, but future year increases are estimates only. Table 1-7 includes a summary of the resultant rate costs for each customer category.
Table 1-7 Comparison of Current versus Proposed Sewer User Rates Option 4 It should be noted that 91% of the City's current users have either a 5/8" or 3/4" water meter and thus pay the average base rate as shown on the prior tables. Large water meters are used by multi- family users with many living units associated with the same water meters and large commercial properties. Table 1-8, 1-9, 1-10, and 1-11 shows the number of water meters by size as well as the projected rates for each size during the planning period for each option.
Table 1-8 Comparison of Current versus Proposed Base Rates by Meter Size – Option 1 If the rates are capped at 16%, 15% and 15% increase, below are the rates that various meter sizes would pay.
Option 4
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $269.43 $9.82 $269.43 $9.63 $269.43 $10.98 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $269.43 $20.60 $269.43 $20.21 $269.43 $23.04 Small Commercial $269.43 $6.09 $269.43 $8.89 $269.43 $8.72 $269.43 $9.94 Car Wash/Laundries $269.43 $5.85 $269.43 $8.55 $269.43 $8.38 $269.43 $9.56 Public Agency/Institutional $269.43 $5.63 $269.43 $8.23 $269.43 $8.07 $269.43 $9.20 Heavy Commercial $269.43 $9.24 $269.43 $13.49 $269.43 $13.23 $269.43 $15.09 Mixed Use Light $269.43 $7.14 $269.43 $10.43 $269.43 $10.23 $269.43 $11.66 Mixed Use Heavy $269.43 $8.45 $269.43 $12.34 $269.43 $12.10 $269.43 $13.80 Navy $269.43 $7.88 $269.43 $11.51 $269.43 $11.29 $269.43 $12.87 Multi-family $269.43 $6.72 $269.43 $9.82 $269.43 $9.63 $269.43 $10.98 FYE 2026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
15 Table 1-9 Comparison of Current versus Proposed Base Rates by Meter Size – Option 2 If the rates are capped at 11% increase until 2030 and then capped at a 9% and 8% increase for the remaining two years, below are the rates that various meter sizes would pay.
Table 1-10 Comparison of Current versus Proposed Base Rates by Meter Size – Option 3 If the rates are capped at 9.5% increase, below are the rates that various meter sizes would pay.
Table 1-11 Comparison of Current versus Proposed Base Rates by Meter Size – Option 4 If the rates are capped at 0.0% increase, below are the rates that various meter sizes would pay. This does not include Metro pass-through fees which would vary on a yearly basis depending on treatment costs.
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
16 The average Imperial Beach single-family customer now uses 83 HCF annually. For rate-setting purposes, this is reduced by an updated rate of return to the sewer of 10% to convert water usage to a sewer flow of 74 HCF annually. This can further be converted to a monthly amount of 6.90 HCF and 6.20 HCF, respectively.
Figure 1-3 summarizes all San Diego Metro Member Agencies' comparative sewer user rates based on 7 HCF of water usage/sewer flow and a residential monthly base fee. Figure 1-4 summarizes the same metro agencies rates for 2026 including the proposed Imperial Beach rates.
It should be noted that some of the Metro agencies are in the process of updating their sewer user rates to include updated projects for the Pure Water Program or reduced water use due to conservation. There are some agencies that are not currently proposing any increases because they have large reserves or flat rates so that water conservation has not impacted on the revenue or they will draw down their reserves to system needs. Imperial Beach, however, has less than 12 months of reserves and wastewater flows have not dropped as much as water use has.
Figure 1-3 Metro Member Agencies Sewer Rate Comparison for FY2026 Using 7 HCF Monthly Water Use
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
17 1.3 Other Billing Notes
Due to the configuration of multiple types of residential units on one parcel, it is recommended that the City continue with their definition of a single-family residential unit. It could read as follows:
• Dwelling unit is one independent living facility in a building or buildings intended for or providing permanent residence. The presence of independent living facilities, for purposes of this designation, may be based on the existence of such facilities as:
o Kitchen facilities (room or space used, intended for, or designated for food preparation, cooking, and eating)
o Toilet facilities
o Bathing facilities
o Separate access from outdoors
o Lack of access from the interior of any other dwelling or structure • Accessory dwelling unit is either a detached or attached dwelling unit which provides complete, independent living facilities for one or more persons. It shall include permanent provisions for living, sleeping, eating, cooking, and sanitation on the same parcel as the primary unit is situated.
It is further noted that the City considers a duplex to be two single-family residences. A multi-family living unit would follow the definition of a dwelling unit, as described above, but would be a tri-plex or larger or more than two living units on a parcel. The City could base these definitions on a per parcel basis, not a per water meter basis, due to the inconsistencies in the installation of water meters.
This change would affect the base rates for these customers and should result in significant increases to the base revenue if implemented.
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
18 Section 2 - Capacity Fee Update
At the time of connection to a public agency's utility system, or at the expansion of existing units on a connection line, customers are typically charged a capacity fee. The capacity fee requires new users to pay for their share of costs to construct facilities required to provide their utility service or, in the case of increased density, their increased intensity of use. Revenues generated through capacity fees can be used to directly offset system expansion costs and/or for renewal and replacement capital projects. The use of capacity fee revenues to offset these CIP costs reduces the amount of revenue required from rates assessed to existing users. This way, capacity fee revenues, in effect, reimburse existing users (through lower rates) for costs they have incurred to build and maintain capacity for new users to connect to.
2.1 Overview of the Capacity Fee Rate
The 2021 rate study did a detailed analysis of the City’s Capacity fees and Council updated the Fee per the recommendations. These fees need to be updated regularly to reflect the true value of its capital facilities, to ensure that these fees are in accordance with current industry guidelines and practice, and to properly value the City's investment in the Metro System and create a capacity fee per equivalent dwelling unit (EDU2). The adopted capacity fee, including all cost factors, was set at $5,943 per EDU.
The San Diego Consumer Price Index between 2021 and November of 2025 has risen 25%. It is therefore recommended that the City’s Capacity fee be increased from $5,943 to $7,429. It is also recommended that the City include in their ordinance that the Capacity Fee be indexed to inflation and thus annual adjustments are made to keep the Capacity fee current. 2 One EDU is equivalent to the assumed gallons per day of a single-family residential user. Imperial Beach uses 232 gallons per day for a single-family residential user. All other users are assigned EDUs at the time they purchase a capacity fee in their proportional relationship to a single-family user
City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
19 Section 3 - Recommendations
The City proposes to update its sewer service charges and capacity fees. This report includes four appendices to provide detailed data on the final rates. Appendix A, B, C and D contain the full output from the economic model used to create each user rate option. The following recommendations are presented for the Council's review, discussion, and potential adoption.
3.1 Sewer User Fee Recommendations
1. Update rate case for FYE2027-FYE2029 to reflect current budget and financial forecasts.
2. Update rate case for FYE2027-FYE2029 to reflect current users, use, and revenue requirement.
3. Maintain "pass-through" ordinance to protect the City from unknown future costs.
4. Review annual actual revenue to projected revenue to maintain financial stability should use patterns or revenue requirement change.
3.2 Capacity Fee Recommendations
Update the Capacity Fee for SFR to $7,429 per EDU and annually update it per the existing ordinance.
APPENDIX A: Option 1
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 $ 5,672,029 $ 5,488,497 $ 6,345,017436.21-23 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 88 of 198 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 $ 7,808,429 $ 7,688,989 $ 8,611,524 TOTAL O&M $ 5,876,685 $ 5,978,834 $ 7,808,429 $ 7,688,989 $ 8,611,524Capital 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 $ 8,808,429 $ 8,688,989 $ 9,611,524 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 $ (158,172) $ (147,919) $ (162,862)TOTAL BUDGET PRIOR TO TRANSFERS $ 238,301 $ 127,106 $ (158,172) $ (147,919) $ (162,862)
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 $ 109.47 $ 125.89 $ 144.78
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 $ 203.06 $ 233.52 $ 268.55
Total Fixed Charge Based on Hydraulic Meters $ 261.58 $ 269.43 $ 312.53 $ 359.41 $ 413.32 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 $ 1.52 $ 1.75 $ 2.02
4. Treatment Plant - Wastewater Strength Related
$ 3,850,900 $ 3,675,534 $ 5,672,029 $ 5,488,497 $ 6,345,017 Parameter
Allocation %'s
Flow (HCF) 49.9% $ 1,921,599 $ 1,834,091 $ 2,830,342 $ 2,738,760 $ 3,166,163 BOD (LBS.) 23.6% $ 908,812 $ 867,426 $ 1,338,599 $ 1,295,285 $ 1,497,424 SS (LBS.) 26.5% $ 1,020,489 $ 974,017 $ 1,503,088 $ 1,454,452 $ 1,681,430 100.00%
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 $ 3.44 $ 3.96 $ 4.55
Unit Cost ($ / lb) $ 1.13 $ 1.16 $ 1.35 $ 1.55 $ 1.78
Unit Cost ($ / lb) $ 1.24 $ 1.28 $ 1.49 $ 1.71 $ 1.97
Total Revenue Requirement For Rates $ 6,912,591 $ 6,934,336 $ 8,808,429 $ 8,688,989 $ 9,611,524 Add ___Revenue $ - $ - $ - $ - $ -
Add Fog Program Revenue $ - $ - $ - $ - $ -
Total $ 6,912,591 $ 6,934,336 $ 8,808,429 $ 8,688,989 $ 9,611,524 Check - - - - -
City of Imperial Beach
FY26 Base Year Model
Step 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 $ 5,775,522 Check (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 $ 6,179,766 Check (Should = 0) - - - - 119,913.74 (340,605)$ (420,324)$ (145,173)$ 50,909$ (19,291)$ (754,570)$ Strength (Treatment)
Strength (Treatment)
City of Imperial Beach
FY26 Base Year Model
Step 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) $ 109.47 $ 203.06 $ 1.52 $ 3.44 $ 1.35 $ 1.49 Total Annual Revenue Required
Single Family 3,876 4,543 288,208 359,844 359,844 424,310$ 922,438$ 439,314$ 991,380$ 485,182$ 534,949$ 3,797,573$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 424,310$ 922,438$ 439,314$ 991,380$ 485,182$ 534,949$ 3,797,573$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 10,619$ 16,313$ 24,954$ 56,312$ 137,795$ 91,158$ 337,150$ Small Commercial 154 144 11,117 10,410 10,410 16,859$ 29,241$ 16,946$ 38,241$ 14,036$ 15,476$ 130,798$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,204$ 1,760$ 16,382$ 36,969$ 13,570$ 10,972$ 80,857$ Public Agency/Institutional 21 6 11,888 9,648 7,422 2,299$ 1,218$ 18,121$ 40,893$ 13,009$ 11,033$ 86,573$ Heavy Commercial 12 43 7,007 17,498 17,498 1,314$ 8,664$ 10,681$ 24,104$ 23,593$ 26,013$ 94,367$ Mixed Use Light 12 52 2,079 2,336 3,634 1,314$ 10,559$ 3,169$ 7,151$ 3,150$ 5,402$ 30,746$ Mixed Use Heavy 2 2 468 1,315 702 219$ 338$ 714$ 1,611$ 1,774$ 1,043$ 5,698$ Navy 1 0 0 0 0 109$ -$ 0$ 0$ 0$ 0$ 110$
Multi-Family 1,966 2,484 221,665 276,761 276,761 215,220$ 504,471$ 337,883$ 762,485$ 373,160$ 411,437$ 2,604,656$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 249,156$ 572,564$ 428,850$ 967,766$ 580,087$ 572,533$ 3,370,956$ Total 6,152 7,362 569,551 790,076 744,970 $ 673,466 $ 1,495,003 $ 868,164 $ 1,959,146 $ 1,065,269 $ 1,107,482 $ 7,168,528 Check (Should = 0) - - - - 246,185.54 (73,197)$ (272,756)$ (871,197)$ (273,330)$ (395,606)$ (1,639,901)$ 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) $ 125.89 $ 233.52 $ 1.75 $ 3.96 $ 1.55 $ 1.71 Total Annual Revenue Required
Single Family 3,876 4,543 288,208 359,844 359,844 $ 487,956 $ 1,060,804 $ 505,211 $ 1,140,087 $ 557,959 $ 615,191 $ 4,367,209 Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 $ 487,956 $ 1,060,804 $ 505,211 $ 1,140,087 $ 557,959 $ 615,191 $ 4,367,209 Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 $ 12,211 $ 18,759 $ 28,697 $ 64,759 $ 158,465 $ 104,831 $ 387,723 Small Commercial 154 144 11,117 10,410 10,410 $ 19,387 $ 33,627 $ 19,488 $ 43,977 $ 16,142 $ 17,798 $ 150,418 Car Wash/Laundries 11 9 10,747 10,064 7,380 $ 1,385 $ 2,024 $ 18,840 $ 42,515 $ 15,605 $ 12,617 $ 92,985 Public Agency/Institutional 21 6 11,888 9,648 7,422 $ 2,644 $ 1,401 $ 20,839 $ 47,027 $ 14,960 $ 12,688 $ 99,559 Heavy Commercial 12 43 7,007 17,498 17,498 $ 1,511 $ 9,964 $ 12,283 $ 27,719 $ 27,131 $ 29,914 $ 108,522 Mixed Use Light 12 52 2,079 2,336 3,634 $ 1,511 $ 12,143 $ 3,644 $ 8,224 $ 3,622 $ 6,213 $ 35,358 Mixed Use Heavy 2 2 468 1,315 702 $ 252 $ 389 $ 821 $ 1,852 $ 2,040 $ 1,199 $ 6,553 Navy 1 0 0 0 0 $ 126 $ - $ 0 $ 0 $ 0 $ 0 $ 126
Multi-Family 1,966 2,484 221,665 276,761 276,761 $ 247,503 $ 580,142 $ 388,565 $ 876,857 $ 429,135 $ 473,152 $ 2,995,354 Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 $ 286,529 $ 658,449 $ 493,177 $ 1,112,930 $ 667,099 $ 658,413 $ 3,876,599 Total 6,152 7,362 569,551 790,076 744,970 $ 774,485 $ 1,719,253 $ 998,389 $ 2,253,017 $ 1,225,059 $ 1,273,604 $ 8,243,808 Check (Should = 0) - - - - 334,386.97 119,007$ (161,759)$ (485,743)$ (70,227)$ (180,847)$ (445,181)$ Strength (Treatment)
Strength (Treatment)
City of Imperial Beach
FY26 Base Year Model
Step 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) $ 144.78 $ 268.55 $ 2.02 $ 4.55 $ 1.78 $ 1.97 Total Annual Revenue Required
Single Family 3,876 4,543 288,208 359,844 359,844 561,149$ 1,219,925$ 580,993$ 1,311,100$ 641,653$ 707,470$ 5,022,290$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 561,149$ 1,219,925$ 580,993$ 1,311,100$ 641,653$ 707,470$ 5,022,290$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 14,043$ 21,573$ 33,001$ 74,473$ 182,235$ 120,556$ 445,881$ Small Commercial 154 144 11,117 10,410 10,410 22,295$ 38,671$ 22,411$ 50,574$ 18,563$ 20,467$ 172,981$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,593$ 2,327$ 21,666$ 48,892$ 17,946$ 14,510$ 106,933$ Public Agency/Institutional 21 6 11,888 9,648 7,422 3,040$ 1,611$ 23,965$ 54,081$ 17,204$ 14,591$ 114,493 $ Heavy Commercial 12 43 7,007 17,498 17,498 1,737$ 11,458$ 14,126$ 31,877$ 31,201$ 34,402$ 124,801$ Mixed Use Light 12 52 2,079 2,336 3,634 1,737$ 13,965$ 4,191$ 9,458$ 4,166$ 7,145$ 40,661$ Mixed Use Heavy 2 2 468 1,315 702 290$ 448$ 944$ 2,130$ 2,346$ 1,379$ 7,536$ Navy 1 0 0 0 0 145$ -$ 0$ 0$ 0$ 0$ 145$
Multi-Family 1,966 2,484 221,665 276,761 276,761 284,628$ 667,163$ 446,850$ 1,008,386$ 493,505$ 544,125$ 3,444,657$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 329,509$ 757,216$ 567,154$ 1,279,870$ 767,164$ 757,175$ 4,458,089$ Total 6,152 7,362 569,551 790,076 744,970 $ 890,658 $ 1,977,141 $ 1,148,147 $ 2,590,970 $ 1,408,818 $ 1,464,645 $ 9,480,379 Check (Should = 0) - - - - 437,356.83 343,888$ (31,805)$ (575,193)$ (88,606)$ (216,785)$ (131,145)$ Strength (Treatment)
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$
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$
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 4,543 288,208 413.32$ $10.31 12.06$ 22.38$ 34.44$ 10.31$ 1,602,042$ 2,972,857$ 4,574,900$ 52.4%Subtotal- Residential 3,876 4,543 288,208 1,602,042$ 2,972,857$ 4,574,900$ Non-Residential (Includes Multi-family)Rest/Bakeries/Mort./Groc. 97 80 16,371 413.32$ $21.64 12.06$ 22.38$ 34.44$ 21.64$ 35,617$ 354,321$ 389,938$ 4.5%Small Commercial 154 144 11,117 413.32$ $9.34 12.06$ 22.38$ 34.44$ 9.34$ 60,966$ 103,799$ 164,765$ 1.9%Car Wash/Laundries 11 9 10,747 413.32$ $8.98 12.06$ 22.38$ 34.44$ 8.98$ 3,920$ 96,525$ 100,445$ 1.2%Public Agency/Institutional 21 6 11,888 413.32$ $8.64 12.06$ 22.38$ 34.44$ 8.64$ 4,652$ 102,753$ 107,404$ 1.2%Heavy Commercial 12 43 7,007 413.32$ $14.17 12.06$ 22.38$ 34.44$ 14.17$ 13,195$ 99,322$ 112,517$ 1.3%Mixed Use Light 12 52 2,079 413.32$ $10.96 12.06$ 22.38$ 34.44$ 10.96$ 15,702$ 22,776$ 38,478$ 0.4%Mixed Use Heavy 2 2 468 413.32$ $12.96 12.06$ 22.38$ 34.44$ 12.96$ 737$ 6,071$ 6,808$ 0.1%Navy 1 0 0 413.32$ $12.09 12.06$ 22.38$ 34.44$ 12.09$ 145$ 0$ 145$ 0.0% Multi-family 1,966 2,484 221,665 $ 413.32 $10.31 $ 12.06 $ 22.38 $ 34.44 $ 10.31 $ 951,792 $ 2,286,468 $ 3,238,259 37.1%Subtotal Non-Residential 2,276 2,820 281,343 1,086,725$ 3,072,034$ 4,158,759$ 47.6%Total 6,152 7,362 569,551 $ 2,688,767 $ 6,044,891 $ 8,733,658 100%Check - - 31% 69% (746,720)$ 8,733,658$
APPENDIX B: Option 2
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 98 of 198 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)
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 - - - - - - -
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)
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)
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)
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)
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$
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$
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
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$
APPENDIX C: Option 3
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 110 of 198 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)
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 $ 103.34 $ 113.15 $ 123.90 $ 135.67 $ 148.56
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
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 $ 1.44 $ 1.58 $ 1.73 $ 1.89 $ 2.07
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 - - - - - - -
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)
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)
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)
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)
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$
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$
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
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$
APPENDIX D: Option 4
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 122 of 198 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)
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 - - - - -
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)
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)