Riverside City Council
September 22, 2026

Sewer Rate Study Update
September 2026 / FINAL

SEWER RATE STUDY UPDATE
SEPTEMBER 2026 / FINAL / CAROLLO

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SEWER RATE STUDY UPDATE i
pw:\\IO-PW-INT.Carollo.local:Carollo_200000\Documents\CA\Riverside\203933-000000\03 Reports and Studies\02 Deliverables\2026 Riverside Rate Study Report.docx Contents
SECTION 1 INTRODUCTION 1

1.1 Purpose 1

1.2 Scope of Work 1

1.3 Forward Looking Statement 2

1.4 Key Findings and Recommendations 2

1.5 Overview of Rate Setting Process 3

1.5.1 Existing Financial Information 3

1.5.2 Debt Coverage Requirements 4

1.5.3 Reserve Policies 4

1.5.4 Legal Considerations and Policies 4
SECTION 2 CUSTOMER BASE 5

2.1 Retail Customer Base 5

2.2 Projected Flow and Loads 5

2.2.1 Projected Flow 6

2.2.2 Plant Loads 6
SECTION 3 REVENUE REQUIREMENT ANALYSIS 8

3.1 Introduction 8

3.2 Assumptions 8

3.3 Operation and Maintenance Costs 9

3.4 Capital Improvement Projects 11

3.4.1 Capital Expenditures 11

3.4.2 Capital Funding 12

3.5 Annual Debt Service 13

3.6 Reserve Policy Requirements 14

3.6.1 Operating Fund 14

3.6.2 Capital Fund 15

3.6.3 Heavy Equipment Replacement Fund 15

3.6.4 Rate Stabilization Fund 15

3.6.5 Emergency Capital Reserve 15

3.6.6 Restricted Reserve 15

3.7 User Rate Revenues 16

3.8 Offsetting Revenues 17

3.8.1 Community Services District Treatment Agreement Revenues 17

3.8.2 Connection Fees 18

3.8.3 Use of Money and Property 18

3.8.4 Non-Rate Revenues 18

3.9 Revenue Requirement Results 18

3.9.1 Rate Increase Drivers 19

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3.9.2 Reserve Outlook 20
SECTION 4 COST-OF-SERVICE ANALYSIS 22

4.1 Revenue Needs 23

4.2 Functional Allocation 23

4.2.1 Operation and Maintenance Cost Allocations 25

4.2.2 Fixed Assets Allocation 26

4.2.3 Capital Allocation 26

4.3 Cost of Service Results and Recommendations 26

4.3.1 Functional Allocation Comparison 27
SECTION 5 PROPOSED RATES 30

5.1 Rate Structure and Customer Class Assumptions 30

5.1.1 Equivalent Dwelling Units 30

5.1.2 Non-Residential Flow and Loading Assumptions 31

5.2 Smoothed Cost-of-Service Adjustments 32

5.2.1 Residential and Flat Rate Commercial Smoothing 32

5.2.2 Non-Residential Rate Smoothing 33

5.2.3 Special Billing Customers Rates Smoothing 34

5.3 Proposed User Rates 35

5.4 Wastewater Rate Survey 37
SECTION 6 CONCLUSION AND RECOMENDATIONS 39
Appendices

APPENDIX A CUSTOMER ACCOUNTS PROJECTION

APPENDIX B MASS BALANCE AND FLOW AND LOAD PROJECTIONS

APPENDIX C OPERATING AND MAINTENANCE COST PROJECTIONS
APPEN

DIX D REVENUE REQUIREMENTS CALCULATION

APPENDIX E FUNCTIONAL ALLOCATION

APPENDIX F RATE CALCULATIONS
Tables
Table 1 Projected Number of Accounts 5
Table 2 Projected Flows 6
Table 3 Projected Billed Loads for BOD and TSS 7
Table 4 O&M Escalation Factors 9
Table 5 Projected O&M Costs ($1,000s) 11
Table 6 Capital Funding Strategy ($1,000s) 13
Table 7 Outstanding Bonds ($1,000s) 14
Table 8 Projected Debt Service Payments ($1,000s) 14

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Table 9 Reserve Policy Modeling Targets ($1,000s) 16
Table 10 User Rate Revenues Prior to Increases ($1,000s) 17 Table 11 Offsetting Revenues ($1,000s) 17
Table 12 Projected CSD Revenues ($1,000s) 18
Table 13 Revenue Requirements Summary ($1,000s) 19
Table 14 Projected Ending Fund/Reserve Balance ($1,000s) 20 Table 15 Rate Revenue Needs ($1,000s) 23
Table 16 Functional Allocation Factors 24
Table 17 Functional Allocation Summary ($1,000s) 26
Table 18 Constituent Allocation Comparison 27
Table 19 Customer Class Allocation Comparison ($1,000s) 28 Table 20 Residential and Flat Rate Commercial COS Adjustments 33 Table 21 Non-Pumping Commercial COS Adjustments 33
Table 22 Pumping Commercial COS Adjustments 34
Table 23 Commercial Special Billing COS Adjustments 35
Table 24 Proposed Monthly Residential Rates 35
Table 25 Proposed Non-Pumping Non-Residential Rates per CCF 36 Table 26 Proposed Pumping Non-Residential Rates per CCF 36 Table 27 Proposed Commercial Special Billing Rates 37
Figures
Figure 1 Conceptual Rate Setting Process 3
Figure 2 Projected O&M Costs 10
Figure 3 Projected CIP Expenses 12
Figure 4 Projected Funds/Reserves Balance and Target 21 Figure 5 Revenue Recovery by Customer Class 29
Figure 6 Single Family Bill Survey 38

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SECTION 1 INTRODUCTION
The City of Riverside (City) is located in the Inland Empire metropolitan area, east of Los Angeles with the population of approximately 320,000. They are serving approximately 98,500 customers from within the City, including Highgrove, as well as providing wholesale treatment services to the nearby Edgemont, Jurupa, and Rubidoux community services districts (CSDs). The City’s Public Works Department Sewage Systems Division (Sewer Division) is responsible for wastewater collection, treatment, and disposal for the majority of the City as well as several CSDs in the surrounding area. The City owned and operated Regional Water Quality Control Plant (RWQCP) began operation as a regional facility in 1978. Subsequent projects upgraded the existing primary, secondary, tertiary, and solids handling facilities to increase the overall hydraulic treatment capacity to 46 million gallons per day (mgd) (annual average basis). At the same time, the RWQCP has been modified to allow the plant to meet more stringent discharge limits.

1.1 Purpose
The Sewer Division’s last rate study resulted in the adoption of 5 years of annual rate increases for fiscal year (FY) 2014/15 through FY 2018/19. Four of those five adopted increases were implemented as scheduled which allowed for the funding of Phase I Expansion Project at the RWQCP, and other plant and collection system repair and rehabilitation (R&R) projects. The last of the increases, scheduled for July 1, 2018, was not implemented as the City Council deemed the position of the fund to be adequate and opted to forgo the increase.

Since the last study, the Sewer Division has experienced a significant increase in overall operation and maintenance (O&M) costs and capital expenditures. In the effort to provide reliable infrastructure and services, the Sewer Division has been implementing capital improvement projects (CIPs) that were recommended in the 2017 Master Plan. With unusually high increases in costs in recent years, it is imperative for the Sewer Division to evaluate its revenue sufficiency and economic stability to avoid financial constraints and to continue with necessary infrastructure upgrades to comply with regulatory requirements.

The Sewer Division retained Carollo Engineers, Inc (Carollo) to perform the Sewer Division’s Sewer Cost of Service Study Update (Study). This study aims to update the Sewer Division’s 5-year financial plan, evaluate user rate adequacy, and confirm the revenue sufficiency. This report summarizes the underlying methodology, assumptions, processes, findings, and recommendations for user rates. The sewer user rates and sewer capacity fees are in accordance with California legal requirements as defined by Proposition 218 and California Government Code §66013, respectively. This report details the analysis carried out to update the sewer user rates.

1.2 Scope of Work
This scope of work builds on the previous work that was completed in 2023, as well as our ongoing work on the annual model updates, reserve policy, and connection fee updates. The financial projections and rate analysis incorporate the following overall goals:
 Generate sufficient revenue to cover O&M expenditures.

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 Provide funding for capital improvements and equipment replacement.  Review financial policies and set rates to adequately fund reserves and provide sufficient debt coverage (where applicable).

This financial study uses data and assumptions provided by the Sewer Division as the basis for future O&M expenditures.

1.3 Forward Looking Statement
The projections and forecasts of this analysis are based on the reasonable expectation of future events.

Should cost escalation, operating expenditures, or capital needs vary from projected levels prior to FY 2030/31, the Sewer Division might require an additional Proposition 218 process to increase rates above currently projected levels. The Sewer Division might similarly be required to begin a new Proposition 218 process should revenues not materialize as projected.

1.4 Key Findings and Recommendations
Based on the analysis presented herein, revenue increases will be necessary in each year of the study for the Sewer Division to meet its debt coverage requirements and maintain reserves near the Council’s directed modelling target (minimum reserve plus 10-percent). The proposed rate increases are

4.2-percent to be implemented on January 1, 2027, followed by 7.2-percent increases to be implemented on July 1, 2027, July 1, 2028, July 1, 2029, and July 1, 2030.

The key findings and recommendations of the financial study are as follows.  Rate increases are necessary to cover increasing costs and meet the Sewer Division financial obligations.
» The Sewer Division’s ongoing operational costs have increased significantly over the past several years due to high levels of inflation. However, no rate increases were implemented since FY 2017/18. While past debt restructuring efforts have resulted in savings, the ongoing increases in O&M costs have now exhausted those benefits and the Sewer Division risks falling short of annual debt service coverage requirements if the rates are not increased. Meeting debt service coverage is the primary driver of the first three years of the proposed rate increases. » Along with O&M and debt, the Sewer Division needs to invest in the capital assets of the RWQCP and the collection system so that it can continue to provide reliable and efficient service for its In-City customers and the CSDs. Funding the CIP will require spending down existing reserves (as a method of mitigating rate increases) as well as issuing new revenue bonds. The need to generate revenues to cover the associated increase in annual debt service and the rebuilding and maintenance of reserves drive the proposed rate increased for years 4 and 5 of the analysis.  Implement a full cost of service adjustment to the rate structure. The proposed user rates are cost of service-based rate structure and which results in rate increases that differ by customer class for each year of the study period.
 Smooth the cost of service adjustments over five years. To mitigate significant year-to-year impacts and promote more equitable rate adjustments, the proposed cost-of-service (COS) adjustments are smoothed across the five-year study period.

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 Continue to review the Sewer Division’s finances. If the rate increases are adopted, the Sewer Division will continue to monitor its financial position each year and determine whether each year’s increase is necessary prior to its implementation.

1.5 Overview of Rate Setting Process
Rate analyses are typically performed periodically so that revenues from rates adequately fund utility O&M, and capital investments. Additionally, in California, water rates must adhere to the COS requirements imposed by the State Constitution. California Constitution Article XIII D, Section 6 (Article XIII D) requires that property-related fees and charges, including wastewater rates, do not exceed the reasonable and proportional cost of providing the service.

Carollo follows an industry standard rate-setting approach and the methodology outlined in the Water Environment Federation’s Manual of Practice 27: Financing and Charges for Wastewater Systems (MOP27).

MOP27 outlines a commonly accepted approach for wastewater utilities to be used to forecast revenue requirements, allocate costs to the functional category and customer, and then calculate rates.

A comprehensive rate study typically consists of the progression of three interconnected processes, as illustrated in Figure 1. However, for this study, it was determined to follow the same rate structure as existing - across the board increase.

Figure 1 Conceptual Rate Setting Process

1.5.1 Existing Financial Information
The background financial information included within this study was provided by the Sewer Division and included existing debt service and future payments, current fund balances, operating fund reserve requirements, and other miscellaneous financial information.

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1.5.2 Debt Coverage Requirements
The 2025A Bonds Official statement includes a rate covenant that sets a debt coverage factor that must be met or exceeded by the Sewer Division in each FY. The rate covenant’s required coverage factor is

1.10x. In practice, this means that rates must be set such that revenues plus any use of funds from the rate stabilization fund, are sufficient to meet all ongoing O&M expenses, as well as 1.10 times the annual debt service requirements due in a year. Failure to meet the coverage requirements outlined in the 2025A Bonds Official Statement could result in a downgrade of the Sewer Division’s credit rating and/or legal action against the City.

1.5.3 Reserve Policies
Cash reserves are often expressed as the number of days of operating expenses able to be covered by the funds held in reserve. Operating expenses include all ongoing O&M expenditures associated with normal operation of the sewer collection and treatment system, debt service for all debt obligations, and capital included in the O&M budget. The City Council adopted a reserve policy in November 2016 that lays out minimum and target levels for several reserve components and aims to achieve a total cash balance between 60 and 120 days of O&M and debt service expenses. The financial projections in this study are developed based on meeting those goals.

1.5.4 Legal Considerations and Policies
Rate analyses are performed periodically to ensure revenues continue to adequately fund utility operations, maintenance, and necessary capital investments. In California, water rates must adhere to the COS requirements imposed by Proposition 218 and the State Constitution. Proposition 218 requires that property related fees and charges, including sewer rates, do not exceed the reasonable and proportional cost of providing the service.

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SECTION 2 CUSTOMER BASE

2.1 Retail Customer Base
The Sewer Division currently has 39 different residential and commercial customer categories. Some areas of the City have sewer lines that must flow to pumping facilities to pump the wastewater uphill to a gravity feed line. The gravity lines carry the wastewater downhill to the RWQCP. The pumping process requires additional equipment, maintenance, and power. A surcharge is added to the sewer services in these areas to recover the associated costs.

The overall growth rate is used along with customer billing data from FY 20 24/25 and 2025/26 to estimate the expected new accounts. Table 1 shows the projected number of accounts for each year of the rate study period. Additional details of the projection are included for reference in Appendix A.

Table 1 Projected Number of Accounts
Description FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Annual Growth 0.89% 0.88% 0.87% 0.86% 0.86%
Non-Pumping Accounts
Single Family 46,181 46,591 47,000 47,410 47,820
Multi-Family 24,882 25,101 25,320 25,539 25,758
Commercial/Institutional 3,549 3,581 3,612 3,643 3,674
Special Industrial 15 15 16 16 16
Pumping Accounts
Single Family 19,960 20,135 20,311 20,486 20,662
Multi-Family 7,242 7,306 7,370 7,433 7,497
Commercial/Institutional 611 617 622 627 633
Total Retail Accounts1 105,084 106,009 106,934 107,858 108,783 Notes:
(1) The City also tracks residences on septic systems and homeowner’s associations who do not receive wastewater service from the City and are therefore not subject to the Sewer Division’s rates. Those accounts are excluded from this table. (2) Column or row totals may not tie due to rounding for presentation purposes.

In Previous studies, customers in the unincorporated Highgrove area were tracked separately from other in-City customers. However, because the Highgrove service agreement stipulates that the same rates are applied to Highgrove as City customers, Highgrove customers are now included in the categories in Table 1, and throughout the analysis.

2.2 Projected Flow and Loads
Wastewater flows and loads are a major driver of financial planning as they dictate many collections system and treatment plant operational costs and capital expenditures. Furthermore, customer class specific flow and loadings assumptions are essential to the rate development process as they provide a basis for the allocation of costs to each customer class.

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2.2.1 Projected Flow
The Sewer Division provided records of actual plant flows and CSD flows for FY 2024/25. Flows for In-City customers were calculated by subtracting the CSD flows from the plant totals and projected by applying the annual growth factor shown above in Table 1 to the actual flows.

Wastewater flows for the Edgemont, Jurupa, and Rubidoux CSDs are projected to increase at an average

2.0 percent through the 5-year study period. This analysis assumes that the CSDs will not purchase additional capacity at the RWQCP and that CSD flows will not exceed currently owned capacity. Table 2 presents projected flows for the City and the CSDs. Additional details of the projection are included for reference in Appendix A.

Table 2 Projected Flows
Project Flows (mgd) FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 In-City Flow 23.3 23.5 23.8 24.0 24.2
CSDs
Jurupa Flow 3.2 3.2 3.3 3.4 3.4
Rubidoux Flow 1.8 1.9 1.9 1.9 2.0
Edgemont Flow 0.7 0.7 0.7 0.7 0.7
Subtotal CSDs (mgd) 5.7 5.8 5.9 6.0 6.1
Total Flow (mgd)(1) 29.0 29.3 29.6 30.0 30.3
Notes:
(1) FY 2024/25 actual plant flows were 27.6 mgd; FY 2025/26 plant flows, prior to the mass balance adjustment, were projected at 27.9 mgd based on 0.9% growth, with the mass balance and price-out adjustment applied FY 2025/26 flows are estimated at 28.7 mgd.
(2) Column or row totals may not tie due to rounding for presentation purposes.

2.2.2 Plant Loads
The Sewer Division bills its retail customers and the CSDs based on the billable constituents of five-day biochemical oxygen demand (BOD) and total suspended solids total suspended solids (TSS). These billable constituents can be measured at the treatment plant and measured or estimated for individual users, providing a nexus between the costs the Sewer Division incurs to treat wastewater and the rates that customers are charged.
 BOD is a commonly used measure of the amount of organic matter in wastewater that must be removed by the treatment process. Specifically, it represents the amount of oxygen consumed by bacteria and other microorganisms while they decompose organic matter under aerobic conditions at a specified temperature.
 TSS is also a commonly used metric and represents the amount of solid material suspended in wastewater that must be removed by the treatment process.  Special industrial customers are billed based on chemical oxygen demand (COD) rather than BOD since it is a better indication of their wastewater strength and is more easily monitored and tested. For the Sewer Division’s rate setting, COD is assumed to be 2.1 times BOD.

For the purposes of the rate study, billed loads are estimated using customer billing data, assumed return to sewer factors, and assumed loading for each type of customer. This methodology is used because it is

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impractical to monitor flow and loads directly for all wastewater customers. For rate setting, it is important to understand the relative loads coming from different types of customers.

The customer data was confirmed and adjusted using a mass balance that aimed to match the calculated flows and loads based on customer data to the measures flows and loads coming into the RWQCP for the corresponding FY, in this case FY 2024/25. Subsequently, a price out adjustment was applied to the data so that the Sewer Division’s budgeted revenues by customers class for FY 2025/26 (based on historic collections) would coincide with the projected flow and loads used to calculate future rates. Table 3 shows the projected billed loads; Appendix B includes additional detail of the mass balance and loading projection.

Table 3 Projected Billed Loads for BOD and TSS
Description FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 BOD (ppd)(1)(2)
City 68,200 68,800 69,400 70,000 70,600
CSDs 15,400 15,700 16,000 16,300 16,700
Total Billed BOD Loads 83,600 84,500 85,400 86,300 87,300 TSS (ppd)(2)
City 55,400 55,900 56,400 56,900 57,400
CSDs 11,600 11,800 12,000 12,300 12,500
Total Billed TSS Loads 67,000 67,700 68,400 69,200 69,900 Notes:
ppd - pounds per day
(1) The overall BOD concentrations for City customers based on the mass balance is 350 milligrams per liter (mg/L), the overall TSS concentration for the City customers is 286 mg/L.
(2) Column or row totals may not tie due to rounding for presentation purposes.

The pounds of BOD and TSS loads from each customer stay relatively the same even if indoor water conservation leads to decreased flow. As such, the plant loads are expected to remain consistent with the values presented in Table 3, even if flows do not materialize to the values shown in Table 2 within the predicted timeframe.

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SECTION 3 REVENUE REQUIREMENT ANALYSIS

3.1 Introduction
The revenue requirement analysis has two main purposes. It serves as a means of evaluating each cost center’s fiscal health and adequacy of current rate levels, and it sets the basis for near-term and long-term rate planning. The analysis is derived from five major components: O&M, Capital Funding, Annual Debt Service, Policy Requirements and Coverage, and Offsetting Revenues. The adequacy of the existing rate structure can be measured by comparing revenue requirement projections against revenue projections under existing rates. If revenue projections under existing rates do not meet forecasted requirements, rates need to be adjusted.

There are three sufficiency tests utilized to define the necessary annual revenues: 1) the cash flow, 2) debt coverage, and 3) reserve sufficiency tests. These sufficiency tests are commonly used to determine the amount of annual revenue that must be generated from an agency’s rates.  Cash Flow Sufficiency Test. A utility must generate annual utility revenues adequate to meet annual expenditure obligations of the utility. The cash flow test identifies projected cash requirements in each given year. Cash requirements include O&M expenses, debt service payments, replacement funding, additions to fund balances, and rate funded capital expenditures. These expenses are compared to total annual projected revenues. Revenues that are available to meet this requirement include user rate revenue, interest earnings, non-operating revenues and miscellaneous revenues. Shortfalls are then used to estimate needed rate increases.
 Bond Coverage Test. Annual rate revenues must satisfy debt coverage obligations. The bond coverage test measures the ability of a utility to meet both legal and policy driven revenue obligations. Based on the 2025 Bonds Official Statement, rates must be set such that revenues plus any use of funds from the rate stabilization fund, are sufficient to meet all ongoing operational and maintenance expenses, as well as 1.10 times the annual debt service requirements due in a year. For modelling purposes, this analysis aims to achieve a minimum coverage ratio of 1.10x without the rate stabilization fund and 1.25x with the rate stabilization fund to provide a buffer against future revenue shortfalls or cost increases that cannot be anticipated at this time.  Reserve Sufficiency Test. Reserves should be held at or above the minimum policy level in each year.

The reserve sufficiency test measures the ability of the utility to achieve the Council adopted reserve policy in each year of the rate study period.

Revenues must be sufficient to satisfy all of tests. If revenues are found to be deficient through one or more of the tests, then the greater deficiency (shortfall) drives the rate increase.

3.2 Assumptions
The population of the Sewer Division's service area is projected to grow at an annual average of

0.88 percent through the 5-year study period ending in FY 2030/31. Thereafter, the growth is expected to be between 0.5 percent and 1 percent per year. The population of CSDs is projected to grow 2.0 percent

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annually during the period. As such, increased wastewater flows and loads are expected to dictate many collections system and treatment costs and capital expenditures.

Table 4 below summarizes the escalation factors that are used to project O&M expenses and revenues during the study period. The escalator factors shown for FY 2026/27 are accumulated from FY 2025/26, which was used for FY 2026/27 projection.

Table 4 O&M Escalation Factors
FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31
General Inflation 3.50% 3.50% 3.50% 3.50% 3.50%
Salaries 4.00% 4.00% 4.00% 3.00% 3.00%
Other Personnel Costs 4.00% 4.00% 4.00% 3.00% 3.00%
In-City Customers Growth 0.90% 0.89% 0.88% 0.87% 0.86%
GI + Growth 4.40% 4.39% 4.38% 4.37% 4.36%
CSD Growth 2.00% 2.00% 2.00% 2.00% 2.00%
Utilities 5.00% 5.00% 5.00% 5.00% 5.00%
Chemicals 5.00% 5.00% 5.00% 5.00% 5.00%
Capital Inflation 3.00% 3.00% 3.00% 3.00% 3.00%

3.3 Operation and Maintenance Costs
The revenue requirement analysis uses the Sewer Division’s FY 2025/26 budget along with other information provided by Sewer Division staff as the basis for forecasting future O&M expenditures. For example, some additional O&M programs identified by staff were included (as discussed below). Further, the budgeted labor costs were reduced by 10-percent to account for the Sewer Division’s typical vacancy rate.

Most costs are escalated based on the escalation factors shown in Table 4. Figure 2 summarizes the overall O&M cost projection. As shown, O&M expenditures are assumed to increase commensurate with the cost of inflation and projected cost increases associated with increases in wastewater flows due to growth and higher treatment standards.

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Figure 2 Projected O&M Costs
The City categorizes costs for the Sewer Division to budget and track costs for specific areas and activities.

Each category may include staff and personnel costs, contractual services, utilities, materials and supplies, and charges for services rendered by other City departments along with other items. The categories included in the Sewer Division O&M budget include the following:
 Sewer System Administration costs are incurred by the Sewer Division for the general oversight and management of all Sewer Division activities.
 Collection System Maintenance costs are incurred by the Sewer Division to operate and maintain the sewer collection system including gravity mains, pump and lift stations, force mains, and other facilities.  Treatment costs are incurred for the operation and maintenance of the treatment plant. Along with inflationary increases in operating costs, the Sewer Division has identified several additional O&M programs that will commence in FY 2027/28 that are necessary to maintain the plant as it ages. These activities include ongoing replacement of the membrane bioreactor (MBR) cassettes as they age, anaerobic digester cleaning, pavement rehabilitation, and contracts for ongoing as needed equipment repairs and maintenance.
 Environmental Compliance costs are incurred for monitoring and management of the collection system.
 Plant Maintenance costs are incurred to maintain mechanical assets at the plant.  Electrical and Instrumentation costs are incurred to maintain electrical and instrumentation assets at the plant.
 Sewer SCADA and SPL costs are incurred to maintain electrical and instrumentation and control assets at the plant.
$51.12
$56.02 $58.00 $59.88 $62.11
$0
$10
$20
$3
0 $40
$50
$60
$70
Projection Projection Projection Projection Projection
FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31
Projected O&M Costs

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 Warehouse costs are incurred to stock and manage replacement parts and consumable materials and supplies for the plant.
 Laboratory Services costs are incurred to provide sampling, testing, and other associated services for the plant.
 Debt Service costs included in this category are only the administrative costs from the City’s finance department and others as well as the Sewer Division’s share of the City’s pension obligation bonds.  Sewer Capital Engineering Services and Plant Construction Support costs are incurred to support ongoing capital investment in the RWQCP’s assets.

Table 5, shows the projected O&M costs for the study period summarized by category. Line-by-line details of O&M expenses along with escalator factors used in the projection are included in Appendix C.

Table 5 Projected O&M Costs ($1,000s)
Category FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Sewer System Administration $7,907 $8,196 $8,670 $8,962 $9,263 Collection System Maintenance 8,037 8,349 8,648 8,959 9,281 Treatment 21,618 25,873 26,856 27,883 29,081
Environmental Compliance 2,008 2,082 2,144 2,208 2,277
Plant Maintenance 3,800 3,944 4,071 4,203 4,338
Electrical And Instrumentation 2,325 2,413 2,491 2,572 2,655 Sewer SCADS & SPL 1,192 1,237 1,277 1,319 1,362
Warehouse 256 266 275 283 292
Laboratory Services 1,499 1,552 1,599 1,648 1,701
Debt Service Related Expenses and
Pension Obligation Bonds
1,453 1,038 870 711 693
Sewer Capital Engineering Services 1,024 1,064 1,097 1,131 1,165 Plant Construction Support 0 0 0 0 0
Total O&M $51,120 $56,015 $57,999 $59,877 $62,107
Notes:
(1) Column or row totals may not tie due to rounding for presentation purposes.

3.4 Capital Improvement Projects

3.4.1 Capital Expenditures
The CIP has been developed by the Sewer Division to perform rehabilitation and replacement of RWQCP and collection system infrastructure, meet anticipated regulatory requirements and additional treatment requirements, and to continue investing in other resource and energy saving initiatives. The Sewer Division provided projected CIP costs for both the RWQCP and collections system for the period starting in FY 2025/26, though 2039/40. While this analysis is most focused on setting rates for the 5 -year period from FY 2026/27 through FY 2030/31, the financial forecast does consider the potential impact of CIP funding beyond that time to mitigate the risk of future rate shocks. Figure 3 summarizes the annual CIP expenditures for FY 2026/27 through FY 2030/31.

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Figure 3 Projected CIP Expenses
Between approximately 2009 and 2015, the Sewer Division completed numerous upgrades to the RWQCP, the update of the Master Plan in 2019 marked a shift from prior years as capital expenses will be focused more heavily on collections system projects rather than the RWQCP. Additionally, projects at the RWQCP are more focused on R&R of existing assets rather that the large plant expansion and rebuild programs of past years. Within the study period (FY 2026/27 through FY 2030/31), the CIP totals approximately $94.9 million (unescalated, 2026 dollars). Of this total, $47.7 million is planned for the collection system, while $47.2 is planned for the RWQCP.

For the purpose of this study, the CIP for FY 2027/28 was adjusted so that Sewer Division could meet its financial goals while smoothing the proposed rate revenue increases. The analysis assumes that the CIP is reduced by $5 million in FY 2027/28 with those costs being added back after the study period in FY 2031/32. With the adjustment, the total capital spending in the Study period is $89.9 million in current dollars, or $99.3 million over the study period with escalation applied. If revenues outpace the projections developed for this study, or if the Sewer Division can find other short-term savings, such as debt wrapping for expected bond issuances, the adjustment may not be necessary.

3.4.2 Capital Funding
The Sewer Division utilizes several sources of funds to pay for capital projects. These include connection fees, cash funding from rates, reserves, or other revenues, and the use of debt proceeds. Table 6 shows a summary of the projected capital funding strategy for each year of the rate study period. CIP funding calculations are based on the escalated costs.
$22.92
$17.03
$22.12 $21.74
$15.44
$22.13
$16.54 $17.12 $17.72 $18.34
-$5.0
$0.0
$5.0
$10.0
$15.0
$20.0
$25.0
FY
2026/27
FY
2027/28
FY
2028/29
FY
2029/30
FY
2030/31
FY
2031/32
FY
2032/33
FY
2033/34
FY
2034/35
FY
2035/36
Millions
Capital Improvement Projects
Capital Cost Escalation Adjustment for Rate Smoothing (Current Dollars) Collections Projects (Current Dollars) RWQCP Projects (Current Dollars) Annual Funding Needs With Adjustment

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Table 6 Capital Funding Strategy ($1,000s)
Description FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 RWQCP Improvements $9,748 $8,498 $7,548 $9,048 $12,387
Collections System Improvements 12,400 12,400 12,400 9,900 613 Adjustment for Rate Smoothing - (5,000) - - -
Total CIP (Unescalated) $22,148 $15,898 $19,948 $18,948 $13,000 Total CIP (Unescalated) $22,923 $17,031 $22,117 $21,743 $15,440 Connection Fee Fund $3,950 $3,985 $4,020 $4,055 $4,089
Use of Debt Proceeds 0 13,046 18,097 17,689 11,168
Cash Funded (PAYGO and Reserves) 18,973 0 0 0 182
Total Funding Sources $22,923 $17,031 $22,117 $21,743 $15,440 Notes:
(1) Column or row totals may not tie due to rounding for presentation purposes.  Connection Fee Funds: The Sewer Division charges connection fees to new users who connect to the sewer system or to users who modify their property such that they require additional capacity, such as a single-family home being redeveloped into multi-family. Connection fees generate approximately $4 million per year available to be spent on the Sewer Division’s capital projects. Over the Study period, $20.1 million in connection fee revenues are expected to be used to fund capital projects.  Cash Funded Capital (PAYGO and Reserves): As shown in Table 6, approximately $19.2 million in capital projects will be funded with cash over the study period. Cash funding sources will c onsist of the use of existing reserves in FY 2026/27 and a small amount of the PAYGO funding directly from rates in FY 2030/31. The impact of the funding strategy on reserves is discussed further in the Revenue Requirements Results Section.
 Use of Debt Proceeds: Implementation of the CIP as developed would require $60.0 million in new bond proceeds during the rate study period. The proceeds would be needed starting in FY 202 7/28 and would be needed in each year of the study period thereafter.

3.5 Annual Debt Service
The Sewer Division currently holds two outstanding debt obligations related to funding sewer system projects. The 2018 Refunding Sewer Revenue Bonds were used to refinance the Sewer Division’s 2009 bonds and took advantage of low interest rates at the time to achieve savings in annual debt service costs. Similarly, the 2025 Refunding Sewer Revenue Bonds were used to refinance the 2015 Bonds and restructure debt service payments to provide savings in FY 2024/25, 2025/26, and 2026/27 as compared to the original 2015 Bonds debt service.

These refunding efforts played a key role in the Sewer Division’s ability to forgo sewer rate increases since 2018. However, the Sewer Division is likely no longer able to pursue further similar efforts to forgo rate increases due to the financial position of the Sewer Division and the infrastructure and operational needs of the system. Table 7 shows the outstanding amounts on the Sewer Division’s existing bonds.

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Table 7 Outstanding Bonds ($1,000s)
Principal Remaining Projected Interested Total Maturity 2018 Bonds $122,605 $46,400 $169,005 FY 2039/40
2025 Sewer Revenue Bond 139,165 59,986 199,151 FY 2040/41 Notes:
(1) Column or row totals may not tie due to rounding for presentation purposes.

Table 8 below summarizes the annual debt service payments for the Sewer Division’s outstanding and projected debt obligations. For the 2028 and 2029 future bonds, the payments are calculated based on 2-percent issuance costs, 5-percent interest rate, and a loan term of 30 years.

Table 8 Projected Debt Service Payments ($1,000s)
FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31
Existing Bonds
2018A Bonds $12,072 $12,069 $12,074 $12,072 $12,067
2025A Bonds 10,561 12,828 13,522 13,521 13,521
Total Existing Revenue Bonds $22,633 $24,897 $25,596 $25,593 $25,588 Future Bond Issuances
2028 Future Bond ($15 million, $0 $765 $1,011 $1,011 $1,011 2029 Future Bond 0 0 2,296 3,033 3,033
Total Annual Debt Service $22,633 $25,663 $28,903 $29,637 $29,632 Notes:
(1) Column or row totals may not tie due to rounding for presentation purposes.

In addition to capital funding debt, the Sewer Division is responsible for the share of the City’s two pension obligation bonds. The debt service for those bonds is included in the Debt Service Related Expenses and Pension Obligation Bonds line in Table 5. The pension obligation bonds are not included in the debt service coverage test.

3.6 Reserve Policy Requirements
The Sewer Division’s reserve policy sets guidelines for maintaining fund reserves. The policy sets out minimum and target levels for several reserve components based on the characteristics of the system and the system’s finances. The City Council adopted the reserve policy in November 2016.

The components of the reserve policy are described in the proceeding paragraphs below.

3.6.1 Operating Fund
The Operating fund includes two sub-components: one based on operating costs, and one based on debt service.

The Operating Fund component of this reserve is intended to ensure sufficient resources to pay budgeted operating and maintenance expenses, recognizing the timing differences between payment of expenditures and receipt of revenues. It also provides a source of funds to allow the Wastewater Division to operate during short term fluctuations in revenues and/or expenditures. The target level is set at 120 days of O&M expenses and with a minimum level at 60 days of O&M expenses.

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The Debt Service component of this reserve is intended to ensure the ability to make debt service payments in an extreme event that may impact the Wastewater Division’s ability to provide services, thus impacting revenues at a time when critical infrastructure repairs are needed to restore systems. It is intended to prevent an event where the Wastewater Division would be unable to pay its debt service obligations during such emergencies, or extreme market disruptions. The target level is set to 100 percent of the maximum annual debt service payments due in the upcoming fiscal year, the minimum level is set at 50 percent of the maximum annual debt service payments due in the upcoming FY .

3.6.2 Capital Fund
The System Improvements Capital component of this reserve is intended to provide funds to ensure continuity of construction over FYs to be reimbursed by bond proceeds or other resources. The target level is set to 50 percent of the projected 5-year rolling average CIP, the minimum level is set to 25 percent of the projected 5-year rolling average CIP.

3.6.3 Heavy Equipment Replacement Fund
The Heavy Equipment Replacement component of this reserve establishes a sinking fund to pay for the replacement of mobile heavy equipment as the fleet ages and has reached its expected service life. The target level is set to 50 percent of the projected 5-year rolling average equipment replacement costs, the minimum level is set to 25 percent of the projected 5-year rolling average equipment replacement costs.

3.6.4 Rate Stabilization Fund
The Rate Stabilization Fund is used to set funds aside that can be included in the Sewer Division debt service coverage calculation. The target level is set at $1 million, and the minimum level is set at $500,000.

3.6.5 Emergency Capital Reserve
The Emergency Capital component of this reserve is intended to provide funds to ensure the ability to repair the system or replace equipment in the event of an unanticipated breakdown or failure. The target and minimum values of the Emergency Capital component are based on the estimated overall system value of approximately $1 billion. The target level is set at 1.0 percent of the system value or $10 million, the minimum level is set at 0.5 percent of the system value or $5 million.

3.6.6 Restricted Reserve
Restricted reserves are established and utilized for narrowly defined purposes as specified by legal restrictions, bond covenants, emergencies, and other regulations or ordinances as approved by the City Council. Current Restricted Reserves include a cash amount equal to 10 percent of annual operating expenses of the division.

Since the adoption of the reserve policy, the Council has given direction to the wastewater utility to complete its financial planning assuming that reserves are held closer to the minimum values, rather than the targets. As such, the projections for this study have been completed, assuming that reserves are held 10-percent above the minimum levels rather than at the target levels. This assumption allows for a greater share of reserves to be used to fund capital projects but still maintains a financial buff er if revenues do not materialize as projected or unforeseen costs arise. Further, for this analysis, the modelling target for the

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Rate Stabilization Fund is kept at the target level and the amount of funds held in that reserve will need to be held above that level to meet debt coverage requirements.

Table 9 summarizes the projected dollar values of the minimum and target levels for each of the reserve components.

Table 9 Reserve Policy Modeling Targets ($1,000s)
Description Modeling
Target FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Operating Fund
(60 Days + 50% of Debt Service)
Min. plus
10%
$23,100 $25,839 $26,631 $27,005 $27,687
Capital Fund (25% of 5-Year
Rolling Average of CIPs)
Min. plus
10%
5,456 5,412 5,390 5,115 4,895
Heavy Equipment Replacement
Fund (25% of 5-Year Rolling
Average)
Min. plus
10%
121 121 132 132 132
Rate Stabilization Fund
($1,000,000)
set at target
amount
1,000 1,000 1,000 1,000 1,000
Emergency Capital Reserve
(0.5% of System Replacement Value)
Min. plus
10%
5,500 5,500 5,500 5,500 5,500
Total Minimum Reserve Level $35,177 $37,872 $38,653 $38,752 $39,214 Restricted Reserve (10% of O&M) $4,970 $5,500 $5,720 $5,920 $6,140 Total Modeling Target $40,147 $43,372 $44,373 $44,672 $45,354 Notes:
(1) Column or row totals may not tie due to rounding for presentation purposes.

3.7 User Rate Revenues
The Sewer Division’s primary source of revenue is the rates charged to residential, commercial, and special billing customers for sewer collection and treatment services. Prior to any proposed increase for FY 2026/27, rate revenues are approximately 84-percent of the Sewer Division’s total annual revenues.

Single-family residential (SFR), multi-family residential (MFR), and basic commercial users are billed a flat sewer user rate. The SFR sewer user rate is based on typical flow and loadings for a detached home. Non- residential users are billed based on monthly water consumption and the customer category specific return to sewer factor. Based on previous sampling, the Sewer Division maintains a list of average flow and wastewater strength discharges for each user rate category, which is used to develop the user rates.

Large industrial or individual users discharging at least 25,000 gallons per day (gpd), known as “Special Billing Users,” pay individually calculated user rates, based on measured sewer flows and strengths.

Table 11 shows the projected user rate revenues prior to any proposed increases. This baseline level of revenue is projected to increases slightly each year based on the growth factor discussed previously.

Current rate revenues under existing rates total approximately $62.1 million and will increase to $64.8 million over the study period due to expected customer growth.

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Table 10 User Rate Revenues Prior to Increases ($1,000s) Customer Type FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Budget Projection Based on Growth
Commercial $9,486 $9,570 $9,654 $9,738 $9,823 $9,907
Residential Sewage 32,514 32,803 33,091 33,380 33,669 33,957 Commercial Sewer Special Billing(1) 3,365 3,395 3,425 3,455 3,485 3,515 Residential Pumping 14,411 14,539 14,667 14,795 14,923 15,051 Commercial Pumping 2,284 2,304 2,324 2,344 2,365 2,385
Total $62,060 $62,611 $63,162 $63,713 $64,264 $64,815
Notes:
(1) The Commercial Sewer Special Billing Revenues presented in this table only include the portion of their charges that is subject to rate increases. These users also pay Supplemental Capacity Charges which are included with non-rate revenues for the purpose of this analysis.
(2) Column or row total may not tie due to rounding for presentation purposes.

3.8 Offsetting Revenues
Revenues from sources other than user rates are used to offset the amount of funds that must be contributed from user rates. For FY 2026/27 (the first year of the study period), offsetting revenues total approximately $11.93 million. By FY 2030/31 offsetting revenues are projected to reach $13.51 million, as shown in Table 11. The sources of offsetting revenues are described in the following subsections.

Table 11 Offsetting Revenues ($1,000s)
Description FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 CSD O&M Revenue $4,259 $4,945 $5,243 $5,541 $5,874
Connection Fees 3,950 3,985 4,020 4,055 4,089
Use of Money and Property(1) 1,740 1,220 1,195 1,814 1,433 Non-Rate Revenue(2) 1,980 2,013 2,047 2,081 2,117
Total Offsetting Revenues $11,930 $12,163 $12,504 $13,491 $13,512 Notes:
(1) Use of money and property includes interest earnings on the Sewer Division’s reserves. (2) Non-rate revenues include repayment to the Sewer Division of an interfund loan as well as various fees charged by the Sewer Division such as permit fees, waste disposal fees, public benefit fees, and CSD improvement fees, etc. (3) Column or row total may not tie due to rounding for presentation purposes.

The sources of offsetting revenues are described in the succeeding paragraphs.

3.8.1 Community Services District Treatment Agreement Revenues The CSDs receive wholesale wastewater treatment and disposal services from the Sewer Division under contract agreements. The CSDs each pay for their share of operating and maintenance costs based on their measured flows and loads. Because they do not utilize the Sewer Division’s collection system, their charges are based only on the applicable costs at the treatment plant. Payments from the CSDs are used to offset the treatment plant costs that need to be recovered from the Sewer Division’s retail customers.

CSD O&M payments are the Sewer Division’s largest source of offsetting revenues. CSD O&M revenues are projected based on the weighted average increase of CSD allocated O&M costs and projected annual

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increase in proportion to flow from the CSDs. Revenues are expected to increase from $ 4.2 million in FY 2026/27 to $5.8 million in FY 2030/31. Projected revenues and annual revenue increases for the CSDs are presented in Table 12.

Table 12 Projected CSD Revenues ($1,000s)
Description FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Rubidoux Community Service $1,399 $1,624 $1,722 $1,819 $1,929 Jurupa Community Service 2,327 2,702 2,865 3,028 3,210
Edgemont Community Service 533 619 656 694 735
Total CSD Revenues $4,259 $4,945 $5,243 $5,541 $5,874
Notes:
(1) Column or row total may not tie due to rounding for presentation purposes.

3.8.2 Connection Fees
Connection Fee revenues include charges from new In-City customers. Connection Fee revenues are projected to increase from $3.95 million to $4.09 million during the Study period. This revenue projection is designed to be conservative and assumes an annual average capacity growth rate of 0.88 percent during the Study period.

3.8.3 Use of Money and Property
Revenues in the Use of Money and Property category are the interest earnings on the reserve funds held by the Sewer Division. Total revenues from use of money and property are expected to fluctuate as reserves are drawn down in the early years of the analysis to pay for capital projects, then subsequently replenished in the later years of the rate study period.

3.8.4 Non-Rate Revenues
Non-Rate Revenues include charges for services such as plan check, enforcement and benefit fees, as well as tipping fees for septage and food waste, CSD improvement fees, Sewer Special Billing customers Supplemental Capacity Charges, and other miscellaneous revenues.

3.9 Revenue Requirement Results
Carollo worked with Sewer Division staff to review several rate revenue increase scenarios. Through that process, the capital funding strategy, O&M projections, and rate increase timing were refined to mitigate and smooth rate increases to the extent possible while still allowing the Sewer Division to meet is capital and operational goals and financial requirements. Based on the analysis, revenue increases will be necessary in each year of the study for the Sewer Division to meet its debt coverage requirements and maintain reserves near the Council’s directed modelling target (minimum reserve plus 10 -percent).

The proposed rate increases are 4.2-percent to be implemented on January 1, 2027, followed by

7.2-percent increases to be implemented on July 1, 2027, July 1, 2028, July 1, 2029, and July 1, 2030. If the rate increases are adopted, the Sewer Division will continue to monitor its financial position each year and determine whether each year’s increase is necessary prior to its implementation.

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The results of the revenue requirements are summarized in Table 13 below and shown in detail in Appendix D.

Table 13 Revenue Requirements Summary ($1,000s)
Description FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Overall Rate Revenue Increase 4.20% 7.20% 7.20% 7.20% 7.20% Implementation Date Jan. 1, 2027 Jul. 1, 2027 Jul. 1, 2028 Jul. 1, 2029 Jul. 1, 2030 Revenues
Rate Revenue Under Current Rates $62,611 $63,162 $63,713 $64,264 $64,815 Revenues From Rate Increases 1,315 7,391 12,580 18,229 24,376 Connection Fees 3,950 3,985 4,020 4,055 4,089
Other Revenues 7,980 8,178 8,485 9,437 9,423
Total Revenues $75,856 $82,716 $88,797 $95,984 $102,703 Expenses
O&M Expenses $51,120 $56,015 $57,999 $59,877 $62,107
Debt Service 22,633 25,663 28,903 29,637 29,632
Rate Funded Capital 1,857 0 0 0 182
Connection Fee Funded Capital 3,950 3,985 4,020 4,055 4,089 Total Expenses $79,561 $85,663 $90,922 $93,569 $96,010
Cash Flow Available for Capital or
Reserves (Use of Reserves)
(3,705) (2,947) (2,125) 2,416 6,693
DSCR w/o Stabilization Fund 1.16 x 1.10 x 1.12 x 1.27 x 1.43 x DSCR w/ Stabilization Fund 1.38 x 1.41 x 1.40 x 1.41 x 1.46 x Beginning Fund Balance
(Undesignated, Unrestricted) $56,022 $35,201 $32,254 $30,129 $32,545 Cash Flow Available for Capital or
Reserves (Use of Reserves) ($3,705) ($2,947) ($2,125) $2,416 $6,693 Reserve Funded Capital (17,116) 0 0 0 0
Ending Cash Fund Balance $35,201 $32,254 $30,129 $32,545 $39,238 Unrestricted Cash as Days of O&M 210 days 190 days 198 days 231 days 230 days Notes:
(1) Column or row total may not tie due to rounding for presentation purposes.

3.9.1 Rate Increase Drivers
The need for rate revenue increases is driven by several factors:
 Overall, the Sewer Division’s ongoing operational costs have increased significantly over the past several years due to high levels of inflation. This inflation coincided with several years where no rate increases were implemented as the rates have been held constant since FY 2017/18. Further, plant assets added or modified during the last major plant expansion and rehabilitation are now approximately 10-years old and are beginning to require enhanced ongoing maintenance including

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MBE cassette replacements and digester cleaning. While past debt restructuring efforts have resulted in savings, the ongoing increases in O&M costs have now exhausted those benefits and the Sewer Division risks falling short of annual debt service coverage requirements if the rates are not increased.

This driver is particularly impactful in the first three years of the proposed rate increases.  Along with O&M and debt, the Sewer Division needs to invest in the capital assets of the RWQCP and the collection system so that it can continue to provide reliable and efficient service for its In -City customers and the CSDs. As discussed, funding the CIP will require spending down existing reserves (as a method of mitigating rate increases) as well as issuing new revenue bonds. The need to generate revenues to cover the associated increase in annual debt service and the rebuilding and maintenance of reserves drive the proposed rate increased for years 4 and 5 of the analysis.

3.9.2 Reserve Outlook
Table 13 shows the projected ending balance for each reserve component throughout the Study period.

Reserves levels will decrease steadily through FY 2028/29 as they are drawn down to fund capital projects and smooth rates. After that time, the reserves will begin to rebuilt toward the modelling target beginning with replenishing the Operating Fund in FY 2029/30 and followed by the Capital Fund in FY 2030/31. Part of the replenishments will come from reallocating funds from the Rate Stabilization Fund to the Operating and Capital Funds as the rate increase will allow the Sewer Division to meet the coverage target without holding additional funds in rate stabilization starting in FY 2029/30.

Table 14 Projected Ending Fund/Reserve Balance ($1,000s) FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31
Total Beginning Balance $67,212 $46,391 $43,444 $41,319 $43,735 Ending Balance by Component
Operating Fund $24,580 $18,633 $16,497 $22,913 $27,687
Capital Fund 0 0 0 0 4,919
Heavy Equipment Replacement Fund 121 121 132 132 132
Connection Fees Fund 0 0 0 0 0
Rate Stabilization Fund 5,000 8,000 8,000 4,000 1,000
Emergency Capital Reserve 5,500 5,500 5,500 5,500 5,500 Total Ending Balance $35,201 $32,254 $30,129 $32,545 $39,238 Restricted Reserve - Debt Service $8,327 $8,327 $8,327 $8,327 $8,327 Restricted Reserve - Regulatory
Requirements 2,863 2,863 2,863 2,863 2,863
Restricted Reserves $11,190 $11,190 $11,190 $11,190 $11,190 Total Cash Balance $46,391 $43,444 $41,319 $43,735 $50,428 Total Cash as Days of O&M 331 days 283 days 260 days 267 days 296 days Retained Debt Proceeds Available
for Capital $0 $1,954 $28,857 $11,168 $0
Notes:
(1) Column or row total may not tie due to rounding for presentation purposes.

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Figure 3 illustrates the projected reserve ending balance compared to the target levels set forth by the City Council policy, which is minimum target plus 10 percent. As noted, the reserves will be drawn down over the next several years to fund a share of the capital program with existing funds. A dditional funding support from new revenue bonds will be needed to implement the CIP as planned. Bonds are typically sized to provide funding for multiple years and as such, the Sewer Division may carry debt proceeds over from one year to the next as multi-year projects are constructed. As projected for this analysis, all bond proceeds would be spent quickly enough to avoid any tax or other penalties.

Figure 4 Projected Funds/Reserves Balance and Target
$0
$10
$20
$30
$40
$50
$60
$70
$80
$90
$100
Actual Est. Based on
Budget
Projected Projected Projected Projected Projected
FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Millions
Projected Year End Cash Balance
Undesigated, Unrestricted Balance Restricted Reserves
Retained Debt Proceeds Available for Capital Modelling Target

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SECTION 4 COST-OF-SERVICE ANALYSIS
The purpose of a COS analysis is to provide a rational basis for distributing the full costs of wastewater service to each customer in proportion to the demands they place on the system. A COS analysis yields an appropriate method for allocating costs, which could be continued into the future until substantial changes in cost drivers or customer flow or loading patterns occur.

The Sewer Division’s existing rate structure was developed in 2014 using the COS methods and principals discussed in this report. This study revisits the COS calculation based on the current conditions affecting the operations of the Wastewater Division. Using a COS analysis, cost allocations and user rates were developed to assign O&M, debt service, capital and policy revenue requirements to system users. The results of this updated analysis were compared to the COS indicated by the existing rates to evaluate whether updates to the rate structure are necessary.

Allocating costs begins by developing unit costs for billable constituents, quantities that can be measured at the plant or system level and measured or estimated for each user. For the Sewer Division, these constituents include pumping, flow, BOD, and TSS. Unit costs are then applied to the flow and loading of each customer category to allocate the costs to each customer class and calculate rates.

The overall procedure used to develop the user rates is as follows:
 Revenue Needs. Define the annual revenue that must be recovered from user rates and permit (special industrial) users.
 Functional Allocation. Determine the percentage allocation of O&M and capital costs to the billable constituents: pumping, flow, BOD, and TSS.
 Unit Costs. Develop unit costs for each billable constituent by dividing the total cost allocated to that constituent by the total wastewater flow or loadings of that constituent.  Customer Category Rates. Assign costs to customer categories based on usage, then develop rates for each customer category.

Community Services Districts. These revenues are assumed to reduce the amount of revenue that the Sewer Division is required to collect through in-City user rates.

Residential and Commercial Customers. The user rates for residential and commercial categories are based on each category’s respective flow and loading strength. The estimated flow and loading levels are based the Sewer Division’s records of actual flow and loading to the treatment plant, information from the California Association of Sanitation Agencies Flow and Load Study, and other sampling performed by the Sewer Division.

Special Billing Customers. The Sewer Division charges Special Billing Rates to industrial customers discharging high-strength or high-volume wastes into the sewer system. Customers subject to industrial sewer user rates are billed directly by the Sewer Division. The fee charged to each customer is based on the customer's flow, and the concentration of BOD, and TSS.

COS analyses typically select a test year to analyze in detail and the resulting cots allocations are then applied to the specific overall revenue needs for other years. For this study, FY 2027/28 was selected as the test year so that the allocations would reflect the new O&M programs that are scheduled to start in

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that year including ongoing replacements of MBR cassettes and digester cleaning along with several other smaller programs.

4.1 Revenue Needs
The revenue needs are defined as the revenue that must be recovered through user rates and industrial user rates in order to cover annual expenditures less any offsetting revenues. As shown in table below in FY 2027/28, $70.5 million must be recovered through sewer service charges to cover the Sewer Division’s annual expenditure as shown in Table 15.

Table 15 Rate Revenue Needs ($1,000s)
Component FY 2026/27 FY 2027/28
Test Year FY 2028/29 FY 2029/30 FY 2030/31
Ongoing Expenses
Operating Expenses $51,120 $56,015 $57,999 $59,877 $62,107 Debt Service 22,633 25,663 28,903 29,637 29,632
Rate Funded Capital 1,857 0 0 0 182
Connection Fee Funded Capital 3,950 3,985 4,020 4,055 4,089 Cash Flows Available for Capital or
Reserves (Use of Reserves) (3,705) (2,947) (2,125) 2,416 6,693 Adjustment for Rate Delay 1,315 0 0 0 0
Less: Offsetting Revenues
Non-Rate Revenue ($1,980) ($2,013) ($2,047) ($2,081) ($2,117) Connection Fees (3,950) (3,985) (4,020) (4,055) (4,089) CSD O&M Revenue (4,259) (4,945) (5,243) (5,541) (5,874) Use of Money and Property (1,740) (1,220) (1,195) (1,814) (1,433) Total Revenue Needs for Rate Setting $65,240 $70,553 $76,293 $82,493 $89,191 Notes:
(1) Column or row total may not tie due to rounding for presentation purposes.

4.2 Functional Allocation
Once projected annual revenue requirements have been determined, they are allocated to billable constituents. As noted, billable constituents are parameters that can be measured or estimated both at the treatment facilities and for each user and include flow and strength (BOD and TSS). For example, sewer flows are monitored at the treatment plant and can be estimated for an individual user. Individual users are then charged based on their estimated flow and loads (residential and commercial) or measured flow and loads (industrial).

The functional allocation assigns the annual revenue requirement for the selected test year by major function and to constituent. Wastewater unit cost rates are developed based on the total system costs to be collected through user rates, and their allocation to pumping, flow, BOD, and TSS. A unit cost is developed for each component and used to distribute costs amongst the customer classes.

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The revenue requirements were analyzed line-item by line-item and expenditures were distributed between the following billable constituents:
 Pumping: costs are those operating costs incurred by the wastewater system that are incurred based on the volumetric quantity of wastewater that must be pumped. These costs include the energy, personnel, materials, and equipment costs associated with the operation and maintenance of the Sewer Division’s pump stations and force mains.
 Flow: costs are those operating costs incurred by the wastewater system that are incurred based on the volumetric quantity of wastewater that is collected and treated.  BOD: costs represent those operating costs incurred based on the BOD of influent wastewater. BOD is used as a measure of the amount of organic matter that must be removed from the wastewater prior to disposal. Unit costs for BOD are developed on a per lb basis.  TSS: costs represent those operating costs incurred based on the TSS of influent wastewater. The TSS of influent wastewater is used as a measure of the amount of solid particulate matter that must be removed from the wastewater prior to disposal. Unit costs for TSS are developed on a per lb basis.  Unassignable Costs: Costs that cannot be easily assigned to specific components, such as administrative costs, are allocated based on the weighted average of all other allocable costs.

The allocation of revenue requirements was completed using several steps and sub -allocations based on detailed operational and capital cost information as well as the Sewer Division’s fixed asset register.

Table 16 Functional Allocation Factors
Allocation Factor Pumping Flow BOD TSS Total
Pumping Only 100.0% 0.0% 0.0% 0.0% 100%
Applied to electricity costs for the collection system which are specific to pumping.

BOD Only 0.0% 0.0% 100.0% 0.0% 100%
Applied to MBR Cassette Replacements as the MBR process is primarily focused on BOD removal.

Collection
System

15.0% 85.0% 0.0% 0.0% 100%
Applied to collection system costs, based on assume staffing slit for collection system personnel.

As Capital

16.3% 58.5% 23.4% 1.8% 100%
Based on the allocation of CIP projects. Applied to cash funded capital costs and associated offsetting revenues.

As Fixed Assets

1.2% 58.4% 31.6% 8.8% 100%
Based on the allocation of the Sewer Division’s capital assets. Applied to debt service costs, plant construction support, and other capital related costs.

Power

0.0% 22.0% 67.0% 11.0% 100%
Developed in the Master Plan Treatment O&M Cost Model to reflect electricity use by unit process.

Applied to treatment electricity costs.

Chemical

0.0% 48.0% 31.0% 21.0% 100%
Developed in the Master Plan Treatment O&M Cost Model to reflect chemical use by unit process.

Applied to treatment chemical costs.

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Allocation Factor Pumping Flow BOD TSS Total
Operations

0.0% 26.0% 40.0% 34.0% 100%
Developed in the Master Plan Treatment O&M Cost Model to reflect treatment plant operations staff costs by unit process. Applied to treatment personnel costs.

Mechanical

0.0% 13.0% 25.0% 23.0% 100%
Developed in the Master Plan Treatment O&M Cost Model to reflect treatment plant maintenance staff costs by unit process. Applied to plant maintenance personnel costs and non-personnel support costs.

SCADA

0.0% 22.0% 67.0% 11.0% 100%
Developed in the Master Plan Treatment O&M Cost Model to reflect treatment plant SCADA staff costs by unit process. Applied to SCADA personnel costs and non-personnel support costs.

Electrical and
Instrumentation

0.0% 19.0% 54.0% 18.0% 100%
Developed in the Master Plan Treatment O&M Cost Model to reflect treatment plant electrical and instrumentation staff costs by unit process. Applied to electrical and instrumentation personnel costs and non-personnel support costs.

Treatment Ops

0.0% 34.0% 45.0% 20.0% 100%
Developed in the Master Plan Treatment O&M Cost Model to reflect treatment plant non-personnel operating costs by unit process. Applied to non-personnel costs in the treatment category that are not specifically allocated otherwise.

Solids

0.0% 0.0% 50.0% 50.0% 100%
Reflects the approximate loading to the solids process of sludge from BOD and from TSS. Applied to solids specific costs including digester cleaning and sludge disposal.

As All Others

3.0% 45.1% 35.3% 16.6% 100%
Weighed average allocation applied to costs and offsetting revenues that provide a general benefit such as administrative costs.

Notes:
(1) Column or row total may not tie due to rounding for presentation purposes.

4.2.1 O peration and Maintenance Cost Allocations
Allocations for O&M cost categories and for specific O&M line items were developed based on a detailed analysis of wastewater system costs. Treatment costs were broken down by unit process and allocated to functional component based on the purpose of each process. For example, the primary clarifier’s main purpose is to remove TSS and BOD from the wastewater, thus costs to operate and maintain the primary clarifiers are allocated to TSS and BOD. Using these principles, allocations were developed for staffing and non-labor costs for each of the O&M cost categories associated with the treatment plant. Additionally, specific allocation factors were determined for power costs, chemical costs, equipment replacement, and solids disposal costs. Appendix E includes additional details of the O&M allocations.

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4.2.2 Fixed Assets Allocation
The allocation of fixed assets assigns the physical system to the billable constituents based on how flow and loads impact the sizing of different types of assets. For example, the headworks is primarily sized based on hydraulic capacity requirements. Consequently, the cost of operating and maintaining a headworks is proportional to the amount of flow that passes through it and is allocated 100 percent to sewer flow. The fixed asset allocation is used to allocate debt service costs and coupled with the allo cation of capital costs to allocate revenue requirements associated with the CIP.

4.2.3 Capital Allocation
Similar to the fixed assets allocation, capital costs are allocated to billable constituents based on how flow and loads drive the costs of different types of assets. The capital allocation is coupled with the allocation of fixed assets to allocate revenue requirements associated with the CIP.

4.3 Cost of Service Results and Recommendations
Table 17 summarizes the results of the functional allocation for the FY 2027/28 test year based on the methodology discussed in the preceding paragraphs. Based on the analysis, 3.0-percent of revenue requirements are related to pumping, 45.1-percent are related to flow, 35.3-percent are related to BOD, and 16.6-percent are related to TSS. Those allocations are then can then be applied to the revenue needs for each year (from Table 15) to calculate rate revenue requirements, by constituent, for each FY.

Table 17 Functional Allocation Summary ($1,000s)
FY 2027/28
Total
Pumping Flow BOD TSS Allocation Basis
Ongoing Expenses
Operating Expenses $56,015 3.5% 37.3% 38.2% 21.0% Detailed O&M Allocations
Debt Service 25,663 1.2% 58.4% 31.6% 8.8% Fixed Assets
Allocation
Rate Funded Capital 0 16.3% 58.5% 23.4% 1.8% As Capital Connection Fee Funded Capital 3,985 16.3% 58.5% 23.4% 1.8% As Capital Cash Flows Available for Capital
or Reserves (Use of Reserves)
(2,947) 3.0% 45.1% 35.3% 16.6% As Weighted Average
Adjustment for Rate Delay 0 3.0% 45.1% 35.3% 16.6% As Weighted Average Less: Offsetting Revenues
Non-Rate Revenue ($2,013) 3.0% 45.1% 35.3% 16.6% As Weighted Average Connection Fees (3,985) 16.3% 58.5% 23.4% 1.8% As Capital CSD O&M Revenue (4,945) 0.0% 25.4% 48.0% 26.7% As CSD Applicable O&M
Use of Money and Property (1,220) 3.0% 45.1% 35.3% 16.6% As Weighted Average Total Revenue Needs for Test
Year
$70,553 $2,087 $31,854 $24,926 $11,686
Resulting Cost Allocation 100.0% 3.0% 45.1% 35.3% 16.6%

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FY 2027/28
Total
Pumping Flow BOD TSS Allocation Basis
Unit Cost Calculation
Billable Units 2,716,622 11,389,530 24,890,225 20,216,187 CCF CCF lbs lbs
Unit Cost $0.77 $2.80 $1.00 $0.58
per CCF per CCF Per lb Per lb
Notes:
ccf - hundred cubic feet
(1) Column or row total may not tie due to rounding for presentation purposes.

4.3.1 Functional Allocation Comparison
Wastewater service rates need to proportionally recover costs from customers based on the level of service required to treat the flow and loading they discharge and cannot exceed the reasonable cost of providing that service. The results of the COS analysis completed for this study were compared to the results from previous studies as well as the proportional revenue by customer class to determine whether the current rate structure meets the proportionality requirements.

Table 18 shows a comparison of the updated functional overall allocation to the overall allocations calculated during the Sewer Division’s previous rate studies. The overall allocation of revenue calculated for this study closely matches the overall allocation that was used to develop the Sewer Division’s current rate structure, indicating that significant structural shifts in the costs of the sewer system have not occurred. The slight shift in costs away from the flow constituent and to the BOD and TSS constituents is driven primarily by increases in specific O&M costs that are allocated to the loading components. These include higher costs for disposal of digested biosolids, MBR cassette replacements, and digester cleaning.

Table 18 Constituent Allocation Comparison
Constituent Pumping Flow BOD TSS
FY 2026/27 Study 3% 45% 35% 17%
FY 2020/21 Study 3% 51% 32% 14%
FY 2014/15 Study 2% 56% 30% 12%
FY 2007/08 Study 3% 52% 30% 15%
While the overall functional allocation has shifted some costs away from the flow constituent and to the loading constituents, that change has not significantly impacted the share of user rate revenues to be collected from each customer class. Table 19 compares the expected revenue by major customer type for the FY 2026/27 test year under the current COS structure to those based on the updated COS. As shown, the portion of revenue recovered from each customer type varies only slightly in the updated COS.

Additional details of the revenues recovered by each customer class is included in Appendix G.

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Table 19 Customer Class Allocation Comparison ($1,000s) FY 2026/27 Revenues with
Current COS
FY 2026/27 Revenues with
Updated COS
Commercial $12,373 19% $12,224 19%
Residential 49,330 76% 49,505 76%
Special Users (Industrial) 3,538 5% 3,512 5%
Total Rate Revenue (Full Year of Rates) $65,241 100% $65,240 100% Notes:
(1) Column or row total may not tie due to rounding for presentation purposes.

Figure 5 presents a comparison of the rate increases for each customer class under the current rate structure assuming an across-the-board increase and the COS-based rate structure. In general, revenue recovery under the current rates is consistent with that under the COS adjusted rates, indicating that the basic structure of the rates is sound. However, the updated COS indicates that some minor shifts in revenue recovery between the classes is necessary to align the rate structure to the analyzed cost of service.

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Figure 5 Revenue Recovery by Customer Class
$34.55
$15.15
$0.89
$0.83
$0.24
$0.39
$0.63
$1.28
$1.42
$1.53
$5.67
$5.39
$1.36
$1.77
$2.54
$5.90
$5.41
$1.10
$34.68
$14.92
$0.87
$0.81
$0.23
$0.39
$0.62
$1.25
$1.39
$1.54
$5.62
$5.32
$1.34
$1.74
$2.53
$5.84
$5.33
$1.08
$- $5.00 $10.00 $15.00 $20.00 $25.00 $30.00 $35.00 $40.00 SFR and Flat Commercial
MFR
Department & Retail Stores
Hotels & Motels
Laundromats
Laundries
Markets
Mortuaries
Professional Offices
Repair Shops & Service Stations
Restaurants
Other Commercial
Hospitals
Churches & Halls
Schools "B"
Other Commercial "A"
Other Commercial "B"
Special Industrial
Millions
FY 2026/27 Across the Board
FY 2026/27 Allocated

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SECTION 5 PROPOSED RATES
The proposed rates will maintain the general structure of the existing rates with class specific updates to reflect the updated COS analysis discussed in Section 4.

5.1 Rate Structure and Customer Class Assumptions
The Sewer Division’s rate structure is tailored to its customers based on how each type of customer utilizes the system and the information reasonably available to serve as the charge basis for each customer.

5.1.1 Equivalent Dwelling Units
Residential and flat rate commercial customers are billed flat monthly charges based on equivalent dwelling units (EDUs). One EDU represents the typical wastewater flow and loading of a single-family home. SFR customers and flat rate commercial customers are assigned one EDU. MFR customers are assigned 0.9 EDUs per dwelling unit. This methodology is common among wastewater agencies similar in scope to Riverside.

This study relied on several resources to develop the assumed flow and loading quantities that define an EDU for the Sewer Division including a statewide flow and loading study completed by the California Association of Sanitation Industries (CASA), City population records from the California Department of Finance (CADOF), and per capita water use information for the City, sampling performed by the Sewer Division in the previous Master Plan, and a mass balance performed to compare estimated flow and loads to those measured at the plant. Based on those sources and analyses, a single EDU for the City of Riverside is defined as shown below:
 Flow per EDU: 178 gpd
» The flow per EDU value was determined based on a starting point of 180 gpd and adjusting based on the mass balance analysis. The 180 gpd starting assumption is supported by the CASA study as well per capital water consumption records. The CASA study indicated average flow of 161 gpd for the agencies sampled. Records from CADOF indicate that Riverside’s residential occupancy is higher than the statewide average, which based on available information in the CASA study and from CADOF, closely mirrors the average of the agencies included in the CASA study. As reported by CADOF for 2026 Riverside’s occupancy is 3.06 compared to 2.75 statewide. Applying that ratio to CASA’s 161 gpd average yields approximately 180 gpd for Riverside. With the mass balance adjustment considered the estimated flow per EDU is 178 gpd. » The 178 gpd per EDU is within the range presented in the CASA study, which show ed median flows at 155 gpd and 75th percentile flows at 192 gpd.
» The flow per EDU assumption is secondarily supported by per capital water consumption records.

The minimum three months of State Reported gallons per capital per day (gpcd) for Riverside over the past 5 FYs is approximately 69 gpcd. Applying the occupancy rate and a standard return to sewer assumption yields daily sewer flow of 190 gpd.

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 BOD per EDU: 0.54 pounds per day (364 mg/L)
» The BOD per EDU reflects sampling completed by the Sewer Division during the previous master plan and the mass balance adjustment. Sampling of 27 residential areas indicated a BOD concentration at 375 mg/L. With the mass balance adjustment considered the concentration for residential customers is 364 mg/L, resulting in daily mass loading of 0.54 pounds when applied to the assumed flow per EDU.
 TSS per EDU: 0.48 pounds per day (326 mg/L)
» The TSS per EDU reflects sampling completed by the Sewer Division during the previous master plan and the mass balance adjustment. Sampling of 27 residential areas indicated a TSS concentration at 355 mg/L. With the mass balance adjustment considered the concentration for residential customers is 326 mg/L, resulting in daily mass loading of 0.48 pounds when applied to the assumed flow per EDU.

5.1.2 Non-Residential Flow and Loading Assumptions
The COS and rate analysis also relies on flow and loading assumptions for non-residential customers including return to sewer factors, BOD concentrations, and TSS concentrations. The loading assumptions that underlie the current rate structure were originally developed through a sampling process that was last updated in 1990. Return to sewer assumptions for each class were developed based on a flow monitoring study that the Sewer Division completed in 1999 and subsequently used to update the 2001 Revenue Program. Since that time, the Sewer Division has experienced conservation and reductions in the per capita wastewater discharges, which could impact the COS allocation if customer class discharges have decreased at disproportional rates. However, the mass balance indicated that with the updated EDU assumption applied to residential and flat rate commercial users estimated flows based on billing data are very close to those measured at the plant. Overall, estimated flows only needed to be adjusted down by 1.2 percent to match those measured at the plant for FY 2024/25. This indicates that in the aggregate the return to sewer factors and EDU assumptions are reasonable accurate for the purposes of rate setting.

Similarly to flow, the mas balance adjustments required for BOD and TSS were minimal, approximately a 3 percent reduction for BOD and approximately an 8 percent reduction for TSS. These adjustments were applied equally to assumed loading concentrations for all residential and commercial users. The CASA study included sampling of non-residential users, though its scope was limited and the classification of customers did not match exactly to Riverside’s. Nonetheless, the presented values for some customer classes could be compared to those used by the Sewer Division and do qualitatively support the assumptions used by the Sewer Division. For example, restaurants and other food service establishments were show to have high concentrations of BOS and TSS relative to other rate classes. Similar conclusions could be drawn from the data gathered by the Sewer Division in its own past sampling efforts.

Based on the analysis and review of available data, the best available information to serve as the basis for the non-residential rates are the current assumptions with the mass balance adjustments applied. They represent a reasonable estimate of the relative burden placed on the collection and treatment system by each type of customer and are in alignment with standard assumptions used throughout the industry. The Sewer Division should continue to periodically monitor flow and loading from its various customer classes

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to confirm the assumptions, particularly if changes in developments or land use are expected to change sewer flows or loading.

Further, the Sewer Division should continue to appropriately assign customers to the classes based on their use of the system and should reclassify customers as needed. For example, if a retail establishment is redeveloped into a restaurant or market resulting in increased loading to the sewer system, it should be reclassified accordingly.

5.2 Smoothed Cost-of-Service Adjustments
If implemented in a single year, rates based on the updated COS analysis, would result in disparate adjustments amongst customer classes. The 4.2 percent overall increase for FY 2026/27 would translate to between 0.2 percent and approximately 5.6 percent for residential and commercial customers, depending on the customer’s specific class.

To provide a smoother transition to the updated COS analysis, the proposed rates will phase in the shift in revenue recovery over the five-year study period. This phasing will flatten the annual increases experienced by customers in each class, for each FY. The smoothed rates were calculated as follows.

1. Determine the share of total rate revenues generated by customer class under the existing rates by applying the expected billing units (accounts for SFR, MFR, and flat commercial, billed usage for commercial, and billed flow, COD, and TSS for special billing) for FY 2026/27 to the existing rates.

2. Calculate rates for FY 2026/27 assuming a single year implementation of the updated COS and determine the share of total revenue by customer class with the updated COS.

3. Calculate each customer class’s share of total rate revenues for each FY, assuming a smooth transition beginning in FY 2026/27 and completing in FY 2030/31 when the shares will match those calculated in Step 2.

4. Apply the smoothed shares from Step 3 for each FY to the revenue needs for each FY to determine revenue needs by customer class.

5. Divide the revenue needs by class for each FY from Step 4 by the billing units for each class to calculate rates for reach FY.

The proposed rates for each class are summarized in the following sections. Detailed calculations outlining Steps 1 through 5 above are included in Appendix F.

5.2.1 Residential and Flat Rate Commercial Smoothing
Table 20 shows the adjustment resulting from the single-year COS update and compares it to the existing rates and the proposed smoothed COS adjustments for Residential and Flat Rate Commercial customers.

These adjustments ensure that the total cost of service is distributed equitably across all customer classes while maintaining stability and smoothing customer impacts.

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Table 20 Residential and Flat Rate Commercial COS Adjustments Customer Class Current Rate Single Year COS Adjustment: Not Proposed Smoothed COS Rate Adjustment: Proposed
FY 2026/27
COS Rate
FY 2026/27
Rate
Increase
FY 2027/28
through FY
2030/31
Increase
FY 2026/27
COS Rate
Average
FY 2027/28
through
FY 2030/31
Increase
Basic Multi-Family
Dwelling Unit $35.73 $37.61 5.26% 7.20% 4.41% 7.42%
Basic Single Family
Dwelling Unit $39.59 $41.79 5.56% 7.20% 4.47% 7.48%
Basic Single-Family
Dwelling - Pumping $45.73 $46.93 2.62% 7.20% 3.88% 6.87% Basic Multi-Family
Dwelling Units - Pumping $41.26 $42.23 2.36% 7.20% 3.83% 6.82% Basic Flat Rate
Commercial $39.59 $41.79 5.56% 7.20% 4.47% 7.48%
Basic Flat Rate
Commercial - Pumping $45.73 $46.93 2.62% 7.20% 3.88% 6.87%

5.2.2 Non-Residential Rate Smoothing
Table 21 and Table 22 show the adjustment resulting from the single-year COS update and compares it to the existing rates and the proposed smoothed COS adjustments for Commercial customers. These adjustments ensure that the total cost of service is distributed equitably across all customer classes while maintaining stability and smoothing customer impacts.

Table 21 Non-Pumping Commercial COS Adjustments
Customer Class Current Rate Single Year COS Adjustment: Not Proposed Smoothed COS Rate Adjustment: Proposed
FY 2026/27
COS Rate
Not Proposed
FY 2026/27
Rate
Increase
FY 2027/28
through
FY 2030/31
Increase
FY 2026/27
COS Rate
Average
FY 2027/28
through
FY 2030/31
Increase
Department & Retail
Stores $2.86 $2.93 2.49% 7.20% 3.86% 6.85%
Hotels & Motels $3.50 $3.57 1.87% 7.20% 3.73% 6.72%
Laundromats $3.39 $3.48 2.72% 7.20% 3.90% 6.90%
Laundries $5.54 $5.72 3.25% 7.20% 4.01% 7.00%
Markets $7.46 $7.74 3.73% 7.20% 4.11% 7.10%
Mortuaries $4.02 $4.19 4.18% 7.20% 4.20% 7.20%
Professional Offices $2.36 $2.40 1.89% 7.20% 3.74% 6.72%

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Customer Class Current Rate Single Year COS Adjustment: Not Proposed Smoothed COS Rate Adjustment: Proposed
Repair Shops & Service
Stations $4.10 $4.24 3.41% 7.20% 4.04% 7.04%
Restaurants $7.64 $8.07 5.62% 7.20% 4.48% 7.49%
Other Commercial $3.38 $3.47 2.70% 7.20% 3.90% 6.89%
Hospitals $3.65 $3.75 2.68% 7.20% 3.90% 6.89%
Churches & Halls $1.86 $1.89 1.50% 7.20% 3.66% 6.64%
Schools "B" $1.04 $1.06 1.88% 7.20% 3.74% 6.72%
Other Commercial "A" $2.26 $2.31 2.24% 7.20% 3.81% 6.79% Other Commercial "B" $1.14 $1.16 1.66% 7.20% 3.69% 6.68% Table 22 Pumping Commercial COS Adjustments
Customer Class Current Rate Single Year COS Adjustment: Not Proposed Smoothed COS Rate Adjustment: Proposed
FY 202
6/27
COS Rate
FY 2026/27
Rate
Increase
FY 2027/28
through FY
2030/31
Increase
FY 2026/27
COS Rate
Average
FY 2027/28
through
FY 2030/31
Increase
Department & Retail
Stores $3.39 $3.47 2.40% 7.20% 3.84% 6.83%
Hotels & Motels $4.01 $4.12 2.74% 7.20% 3.91% 6.90%
Laundromats $4.00 $4.12 3.04% 7.20% 3.97% 6.96%
Laundries $6.16 $6.36 3.24% 7.20% 4.01% 7.00%
Markets $8.09 $8.38 3.55% 7.20% 4.07% 7.07%
Mortuaries $4.33 $4.50 3.94% 7.20% 4.15% 7.15%
Professional Offices $2.84 $2.89 1.68% 7.20% 3.70% 6.68% Repair Shops & Service
Stations $4.71 $4.88 3.60% 7.20% 4.08% 7.08%
Restaurants $8.22 $8.64 5.17% 7.20% 4.39% 7.40%
Other Commercial $3.99 $4.11 3.02% 7.20% 3.96% 6.96%
Hospitals $4.21 $4.34 3.20% 7.20% 4.00% 6.99%
Churches & Halls $2.16 $2.20 1.88% 7.20% 3.73% 6.72%
Schools "B" $1.24 $1.27 2.64% 7.20% 3.89% 6.88%
Other Commercial "A" $2.68 $2.74 2.12% 7.20% 3.78% 6.77% Other Commercial "B" $1.37 $1.37 0.15% 7.20% 3.39% 6.36%

5.2.3 Special Billing Customers Rates Smoothing
Table 23 shows the adjustment resulting from the single-year COS update and compares it to the existing rates and the proposed smoothed COS adjustments for Commercial Special Billing customers. These

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adjustments ensure that the total cost of service is distributed equitably across all customer classes while maintaining stability and smoothing customer impacts.

While the TSS component of the Special Billing rates is expected to increase significantly due to the updated COS, overall bill impacts for Special Billing users are expected to be normalized by the other rate components. The bill impacts were tested by applying FY 2024/25 actual flows and loads to the proposed smoothed rates. That analysis and showed that when all components are considered actual impacts to each customer would be between 3.7 percent and 4.6 percent in FY 2026/27 and between 6.7 percent and

7.7 percent for FY 2027/28 through FY 2030/31.

Commercial Special Billing users will continue to pay the Supplemental Capacity Charge as outlined in the Sewer Division’s development fees schedule until the connection fees and Supplemental Capacity Charges are updated.

Table 23 Commercial Special Billing COS Adjustments
Customer Class/Rate
Component Current Rate Single Year COS Adjustment: Not Proposed Smoothed COS Rate Adjustment: Proposed
FY 2026/27
COS Rate
FY 2026/27
Rate
Increase
FY 2027/28
through
FY 2030/31
Increase
FY 2026/27
COS Rate
Average
FY 2027/28
through
FY 2030/31
Increase
Commercial Special Billing - Non Pumping
Flow (ccf) $2.44 $2.59 5.99% 7.20% 4.56% 7.57%
COD (per pound) $0.44 $0.44 0.31% 7.20% 3.42% 6.38%
TSS (per pound) $0.44 $0.53 21.49% 7.20% 7.66% 10.61%
Commercial Special Billing - Pumping
Flow (per ccf) $3.24 $3.30 1.75% 7.20% 0.67% 7.49%
COD (per pound) $0.44 $0.44 0.31% 7.20% 3.42% 6.38%
TSS (per pound) $0.44 $0.53 21.49% 7.20% 7.66% 10.61%

5.3 Proposed User Rates
Proposed rates for FY 2026/27 through FY 2030/31 are calculated as described in Section 5.2 above and detailed in Appendix F. Table 24 through Table 27 summarize the proposed rates for the Study period.

Table 24 Proposed Monthly Residential Rates
Code Customer Class FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S474 Basic Multi-Family DU $37.31 $40.07 $43.05 $46.24 $49.67 S475 Basic Single Family DU $41.36 $44.45 $47.78 $51.35 $55.19 S590 Basic Single Family Dwelling -
Pumping
$47.51 $50.77 $54.26 $57.99 $61.97
S591 Basic Multi-Family DU - Pumping $42.84 $45.76 $48.88 $52.22 $55.78 S473 Basic Flat Rate Commercial $41.36 $44.45 $47.78 $51.35 $55.19 S594 Basic Flat Rate Commercial -
Pumping
$47.51 $50.77 $54.26 $57.99 $61.97

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Table 25 Proposed Non-Pumping Non-Residential Rates per CCF Code Customer Class FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S500 Department & Retail Stores $2.97 $3.17 $3.39 $3.62 $3.87 S501 Hotels & Motels $3.63 $3.87 $4.13 $4.41 $4.71 S502 Laundromats $3.52 $3.77 $4.02 $4.30 $4.60
S503 Laundries $5.76 $6.17 $6.60 $7.06 $7.55
S504 Markets $7.77 $8.32 $8.91 $9.54 $10.22
S505 Mortuaries $4.19 $4.49 $4.81 $5.16 $5.53
S506 Professional Offices $2.45 $2.61 $2.79 $2.98 $3.18 S507 Repair Shops & Service Stations $4.27 $4.57 $4.89 $5.23 $5.60 S508 Restaurants $7.98 $8.58 $9.22 $9.91 $10.66
S509 Other Commercial $3.51 $3.75 $4.01 $4.29 $4.58 S510 Hospitals $3.79 $4.05 $4.33 $4.63 $4.95
S511 Churches & Halls $1.93 $2.06 $2.19 $2.34 $2.49 S514 Schools "B"(1) $1.08 $1.15 $1.23 $1.31 $1.40
S515 Other Commercial "A"(2) $2.35 $2.51 $2.68 $2.86 $3.05 S516 Other Commercial "B"(3) $1.18 $1.26 $1.35 $1.43 $1.53 Notes:
(1) Schools “B” rates based on 30 percent return to sewer factor. (2) Other Commercial “A” rates based on 60 percent return to sewer factor. (3) Other Commercial “B” rates based on 30 percent return to sewer factor .

Table 26 Proposed Pumping Non-Residential Rates per CCF Code Customer Class FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S525 Department & Retail Stores $3.52 $3.76 $4.02 $4.29 $4.58 S526 Hotels & Motels $4.17 $4.45 $4.76 $5.09 $5.44 S527 Laundromats $4.16 $4.45 $4.76 $5.09 $5.44
S528 Laundries $6.41 $6.86 $7.34 $7.85 $8.40
S529 Markets $8.42 $9.01 $9.65 $10.33 $11.06
S530 Mortuaries $4.51 $4.83 $5.18 $5.55 $5.94
S531 Professional Offices $2.94 $3.14 $3.35 $3.58 $3.81 S532 Repair Shops & Service Stations $4.90 $5.25 $5.62 $6.02 $6.44 S533 Restaurants $8.58 $9.22 $9.90 $10.63 $11.42
S534 Other Commercial $4.15 $4.44 $4.75 $5.08 $5.43 S535 Hospitals $4.38 $4.68 $5.01 $5.36 $5.74
S536 Churches & Halls $2.24 $2.39 $2.55 $2.72 $2.91 S539 Schools "B"(1) $1.29 $1.38 $1.47 $1.57 $1.68

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Code Customer Class FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S540 Other Commercial "A"(2) $2.78 $2.97 $3.17 $3.39 $3.61 S541 Other Commercial "B"(3) $1.42 $1.51 $1.60 $1.70 $1.81 Notes:
(1) Schools “B” rates based on 30 percent return to sewer factor. (2) Other Commercial “A” rates based on 60 percent return to sewer factor. (3) Other Commercial “B” rates based on 30 percent return to sewer factor.

Table 27 Proposed Commercial Special Billing Rates
Customer Class FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Commercial Special Billing - Non-Pumping
Flow (per CCF) $2.551 $2.744 $2.952 $3.175 $3.415
COD (per lb) $0.455 $0.484 $0.515 $0.548 $0.583
TSS (per lb) $0.474 $0.524 $0.579 $0.639 $0.705
Commercial Special Billing - Pumping
Flow (per CCF) $3.262 $3.506 $3.768 $4.050 $4.354
COD (per lb) $0.455 $0.484 $0.515 $0.548 $0.583
TSS (per lb) $0.474 $0.524 $0.579 $0.639 $0.705

5.4 Wastewater Rate Survey
A sewer rate survey was conducted to compare the Sewer Division's existing and proposed wastewater rates with those of neighboring agencies. While such comparisons provide useful context, caution should be exercised when interpreting the results, as each wastewater utility operates under unique regulatory, operational, and financial conditions that influence its rate structure.

Figure 6 presents a comparison of the Sewer Division's existing and proposed SFR customer rates, shown in green, with those of surrounding agencies. The comparison is based on the most recent rate information available as of July 1, 2025. The Cities of Fontana, Ontario, and Chino receive wastewater treatment services from the Inland Empire Utilities Agency (IEUA); therefore, the rates shown include both each city's local wastewater charge and the applicable IEUA treatment charge.

It should also be noted that IEUA receives a portion of its operating revenue from ad valorem property taxes, which helps support its operations and reduces the amount that must be recovered through wastewater treatment rates. As a result, IEUA's rates may not be directly comparable to those of agencies that rely solely on user charges to fund operations and capital improvements.

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Figure 6 Single Family Bill Survey
$20.59
$27.95
$33.84
$33.87
$36.33
$37.79
$39.59
$40.08
$40.22
$41.12
$41.36
$41.65
$43.64
$43.83
$45.73
$47.16
$47.51
$47.82
$48.55
$50.01
$52.90
$53.42
$55.56
$55.68
$59.90
$61.72
$63.62
$66.46
$68.22
$69.16
$69.48
$69.60
$91.85
$106.81
$52.63
$0
$20
$40
$60
$80
$100
$120
City of Bakersfield
City of Long Beach (LACSD)
Rubidoux
Coachella Valley Water District
City of Redlands
Eastern MWD (Area 1)
Riverside - Existing
City of Santa Clarita (LACSD)
City of Anaheim (OCSD)
City of Chino (IEUA)
Riverside - With Year 1 Increase
City of Ontario (IEUA)
City of Santa Ana (OCSD)
Eastern MWD (Area 5)
Riverside Pumping - Existing
City of Lancaster (LACSD)
Riverside Pumping - With Year 1 Increase
Jurupa
Yucaipa Valley WD
City of Corona
San Bernardino MWD
City of Oxnard
City of Ventura
City of San Diego
City of Colton
City of Fontana (IEUA)
City of Pomona (LACSD)
Western MWD (La Sierra)
City of Carlsbad
City of Rialto
City of Oceanside
LASAN
Western MWD (WWRF)
Elsinore Valley MWD
Monthly Single Family Bill (1 EDU)

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SECTION 6 CONCLUSION AND RECOMENDATIONS
Based on the analysis presented in this report, rate increases will be necessary for each of the next five years so that the Sewer Division can cover its costs and meet its financial obligations including debt service coverage and the minimum reserve. The first three years pf the proposed rates increases are driven primarily by the need to meet debt service coverage requirements in the face of increasing costs. The increases in the last two years of the proposed rates are driven by the need to cover increased debt service payments resulting from capital funding and to rebuild the reserves that will be drawn down to fund capital projects.

The COS analysis showed that the current rate structure is generally sound but that adjustments to the share of revenue collected from each customer class are needed. Implementing the cost of serve adjustment will result in rate increases that vary by customer class. The proposed smoothed rates would phase in that change over the study period to avoid large year-over-year rate shocks for the Sewer Division’s customers.

Carollo recommends the following:

1. Increase rate revenues as discussed in section 3.9 with overall increases of 4.2-percent to be implemented on January 1, 2027, followed by 7.2-percent increases to be implemented on July 1,2027, July 1, 2028, July 1, 2029, and July 1, 2030.

2. Implement the smoothed COS adjusted rates from Section 5.3 to align the rates charges to customers with the updated COS results.

3. Continue to monitor the finances of the Sewer Division to determine whether each year’s proposed increase is necessary. If such monitoring shows that the rates would be insufficient to cover costs, resulting from an unforeseen drop in revenues or increase in expenses, the Sewer Division may need to revisit the rate analysis or identify other areas for cost reductions.

4. Continue to periodically monitor flow and loading from its various customer classes to confirm the assumptions, particularly if changes in developments or land use are expected to change sewer flows or loading.

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APPENDIX A CUSTOMER ACCOUNTS PROJECTION

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

CUSTOMER DATA FORECAST
PROJECTED ACCOUNTS BY CUSTOMER CLASS FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Projected Account Growth 0.89% 0.88% 0.87% 0.86% 0.86%

CODE CLASS DESCRIPTOIN
S800 Residence on Septic System 1,774 1,790 1,806 1,822 1,838 1,854 1,869 S474 Basic Multi-Family Dwelling Unit 23,850 24,663 24,882 25,101 25,320 25,539 25,758 S475 Basic Single Family Dwelling Unit 44,658 46,181 46,591 47,000 47,410 47,820 48,230 S590 Basic Single Family Dwelling - Pumping 19,233 19,784 19,960 20,135 20,311 20,486 20,662 S591 Basic Multi-Family Dwelling Units - Pumping 6,979 7,179 7,242 7,306 7,370 7,433 7,497 S801 Association HSE Sewer 420 424 428 432 435 439 443
S473 Basic Commercial (Flat Rate) 121 130 131 132 134 135 136 S594 Basic Commercial - Pumping (Flat Rate) 99 9 9 10 10 10 S500 Department & Retail Stores 250 269 271 274 276 279 281 S501 Hotels & Motels 34 36 37 37 37 38 38
S502 Laundromats 17 18 18 19 19 19 19
S503 Laundries 22 22222
S504 Markets 62 67 68 68 69 69 70
S505 Mortuaries 66 77777
S506 Professional Offices 277 298 301 304 306 309 312
S507 Repair Shops & Service Stations 160 173 174 176 177 179 180 S508 Restaurants 215 232 234 236 238 240 242
S509 Other Commercial 1,630 1,758 1,774 1,789 1,805 1,820 1,836 S510 Hospitals 34 36 37 37 37 38 38
S511 Churches & Halls 122 132 133 134 135 136 138
S514 Schools "B" 98 106 107 107 108 109 110
S515 Other Commercial "A" 46 50 50 50 51 51 52
S516 Other Commercial "B" 190 205 206 208 210 212 214
S525 Department & Retail Stores 72 74 75 76 76 77 78
S526 Hotels & Motels 66 66666
S527 Laundromats 66 77777
S528 Laundries 11 11111
S529 Markets 14 14 15 15 15 15 15
S530 Mortuaries 11 11111
S531 Professional Offices 33 34 34 34 34 35 35
S532 Repair Shops & Service Stations 25 26 26 27 27 27 27 S533 Restaurants 78 81 81 82 83 83 84
S534 Other Commercial 242 250 252 254 256 259 261
S535 Hospitals 77 77777
S536 Churches & Halls 21 22 22 22 22 23 23
S539 Schools "B" 30 31 32 32 32 32 33
S540 Other Commercial "A" 91 0 10 10 10 10 10
S541 Other Commercial "B" 33 34 34 34 34 35 35
SPEC Special Industrial Users 15 15 15 15 16 16 16
Total Accounts 100,778 104,160 105,084 106,009 106,934 107,858 108,783

RESIDENTIALCOMMERCIAL PUMPING COMMERCIAL NON-PUMPING COMM

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SEWER RATE STUDY UPDATE

APPENDIX B MASS BALANCE AND FLOW AND LOAD

PROJECTIONS

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Cust ome r D at a for FY 2024/25 - Act ual D at a
CHARGE
TYPE

CODE CLASS TYPE
# OF ACCOUNTS
(FY 24/25)

ADJUSTMENT

ADJUSTED
# OF ACCOUNTS

EDU FACTOR

MONTHLY

WATER USE
per UNIT (ccf)

ANNUAL BILLED
USAGE
(ccf)
ANNUAL

BILLED USAGE
(ccf)
RETURN to
SEWER

ANNUAL BILLED

SEWER FLOW
(ccf)
FLAT S800 Residence on Septic System 1,774 1.0 1,774 0.00 0 0.0 90% 0 FL AT S474 Basic Multi-Family D welling Unit 23, 850 1.0 23,850 0.9 7.32 2,094,854 87.8 90% 1,885,368 FL AT S475 Basic Single Family D welling Unit 44, 658 1.0 44,658 1 8.13 4,358,302 97.6 90% 3,922,472 FL AT S590 Basic Single Family D welling - Pumping 19, 233 1.0 19,233 1 8.13 1,877,001 97.6 90% 1,689,301 FL AT S591 Basic Multi-Family D welling Units - Pumping 6, 979 1.0 6,979 0.9 7.32 612,958 87.8 90% 551,663 FLAT S801 Association HSE Sewer 420 1.0 420 0 0.00 0 0.0 90% 0 FLAT S802 Townhouse on Septic 206 1.0 206 0 0.00 0 0.0 90% 0 FLAT S473 Basic Flat Rate Commercial 121 1.0 121 1 8.13 11,768 97.6 90% 10,591 FL AT S594 Basic Flat Rate Commerc ial - Pumping 9 1.0 9 1 8.13 878 97.6 90% 791

CUSTOMER
DATA

ADJUSTMENT
USAGE S500 Department & Retail Stores 250 250 78,912 1.0 78,912 316.3 76% 59,973 USAGE S501 Hotels & Motels 34 34 161,464 1.0 161,464 4,772.3 78% 125,942 USAGE S502 Laundromats 17 17 33,486 1.0 33,486 1,969.8 90% 30,137 USAGE S503 Laundries 2 2 6,166 1.0 6,166 3,083.0 90% 5,549 USAGE S504 Markets 62 62 41,729 1.0 41,729 671.2 90% 37,556 USAGE S505 Mortuaries 6 6 5,229 1.0 5,229 871.5 44% 2, 301 USAGE S506 Professional Offices 277 277 138,525 1.0 138,525 500.5 68% 94,197 USA GE S507 Repair Shops & Service Stations 160 160 63,899 1.0 63,899 399.2 90% 57,509 USAGE S508 Restaurants 215 215 125,447 1.0 125,447 583.9 81% 101,612 USAGE S509 Other Commercial 1,630 1,630 1,111,972 1.0 1,111,972 682.2 90% 1,000,775 USAGE S510 Hospitals 34 34 197,574 1.0 197,574 5,883.1 84% 165,962 USAGE S511 Churches & Halls 122 122 78,560 1.0 78,560 643.1 44% 34,566 USAGE S514 Schools "B" 98 98 813,447 1.0 813,447 8,307.5 30% 244,034 USAGE S515 Other Commercial "A" 46 46 88,672 1.0 88,672 1,931.2 60% 53,203 USAGE S516 Other Commercial "B" 190 190 309,909 1.0 309,909 1,634.0 30% 92,973 USAGE S525 Department & Retail Stores 72 72 34,466 1.0 34,466 477.6 76% 26,194 USAGE S526 Hotels & Motels 6 6 23,526 1.0 23,526 3,921.0 78% 18,350 USAGE S527 Laundromats 6 6 13,554 1.0 13,554 2,168.6 90% 12,199 USAGE S528 Laundries 1 1 123 1.0 123 123.0 90% 111
USAGE S529 Markets 14 14 21,949 1.0 21,949 1,567.8 90% 19,754 USAG
E S530 Mortuaries 1 1 503 1.0 503 503.0 44% 221
USAGE S531 Professional Offices 33 33 79,619 1.0 79,619 2,449.8 68% 54,141 USA GE S532 Repair Shops & Service Stations 25 25 7,503 1.0 7,503 295.2 90% 6,753 USAGE S533 Restaurants 78 78 70,856 1.0 70,856 907.4 81% 57,393 USAGE S534 Other Commercial 242 242 168,412 1.0 168,412 695.4 90% 151,571 USAGE S535 Hospitals 7 7 17,971 1.0 17,971 2,764.8 84% 15,096 USAGE S536 Churches & Halls 21 21 11,057 1.0 11,057 524.4 44% 4,865 USAGE S539 Schools "B" 30 30 55,194 1.0 55,194 1,819.6 30% 16,558 USAGE S540 Other Commercial "A" 9 9 10,105 1.0 10,105 1,073.1 60% 6,063 USAGE S541 Other Commercial "B" 33 33 57,846 1.0 57,846 1,779.9 30% 17,354 USAGE SPEC Special Industrial Users 15 15 440,326 29,355.1 100% 440,326 100,984 100,984 13,223,763 11,013,424
Column Used in Mass
Balance

COMMERCIAL

COMMERCIAL

RESI DENTI AL
Column Used in
Mass Balanc e

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Customer Data Mass Balance for FY 2024/25 Actual Data
Mass Balance Flow Adjustment 98.80% Mass Balance BOD Adjustment 97.06% Mass Balance TSS Adjustment 91.94%

CUSTOMER

TYPE USER GROUP NUMBER OF

ACCOUNTS

DAILY FLOW
per UNIT
(gal)
(A1)

BILLED FLOWS
(ccf)
(A2)

ADJUSTED
FLOWS
(ccf)
(A3)

ADJUSTED
FLOW
(MG)
(A4)

ADJUSTED
FLOW
(MGD)
(B1)

BOD USER
(MG/L)
(B2)

CALCULATED
BOD
(LBS)
(B3)

ADJUSTED BOD
CONC.
(mg/L)
(B4)

ADJUSTED BOD

ANNUAL LOAD
(LBS)
(B1)

TSS USER
(MG/L)
(B2)

CALCULATED TSS
(LBS)
(B3)

ADJUSTED TSS
CONC.
(mg/L)
(B4)

ADJUSTED TSS

ANNUAL LOAD
(LBS)
Number of Accounts Flow (ccf) BOD (lbs) TSS (lbs)

RESIDENTIAL
S800 Residence on Septic System 1,774 0 0 0.00 0.00 375 0 364 0 355 0 326 0 S474 Basic Multi-Family Dwelling Unit 23,850 160 1, 885,368 1,862,671 1,393.37 3.82 375 4,357,779 364 4,229,860 355 4,125,364 326 3,792,895 S475 Basic Single Family Dwelling Unit 44,658 178 3, 922,472 3,875,250 2,898.89 7.94 375 9,066,273 364 8,800,140 355 8,582,738 326 7,891,044 S590 Basic Single Family Dwelling - Pumping 19,233 178 1, 689,301 1,668,964 1,248.47 3.42 375 3,904,595 364 3,789,979 355 3,696,350 326 3,398,456 S591 Basic Multi-Family Dwelling Units - Pumping 6,979 160 551,663 545,021 407.70 1.12 375 1,275,095 364 1,237,666 355 1,207,090 326 1,109,809 S801 Association HSE Sewer 420 0 0 0 0.00 0.00 375 0 364 0 355 0 326 0 S802 Townhouse on Septic 206 0 0 0 0.00 0.00 375 0 364 0 355 0 326 0 RESIDENTIAL TOTAL: 97,120 8,048,803 7,951,906 5,948 16.30 18,603,742 18,057,645 17,611,543 16,192,205

COMMERCIAL (FLAT)
S473 Basic Flat Rate Commercial 121 178 10,591 10,464 7.83 0.02 375 24,480 364 23,762 355 23,175 326 21,307 S594 Basic Flat Rate Commercial - Pumping 9 178 791 781 0.58 0.00 375 1,827 364 1,774 355 1,730 326 1,590

COMMERCIAL NON-PUMPING
S500 Department & Retail Stores 250 487 59,973 59,251 44.32 0.12 150 55,448 146 53,820 140 51,751 129 47,581 S501 Hotels & Motels 34 7,537 125,942 124,426 93.08 0.26 250 194,065 243 188,369 190 147,490 175 135,603 S502 Laundromats 17 3,590 30,137 29,775 22.27 0.06 150 27,863 146 27,046 144 26,749 132 24,593 S503 Laundries 2 5,618 5,549 5,483 4.10 0.01 450 15,392 437 14,940 406 13,887 373 12,768 S504 Markets 62 1,223 37,556 37,104 27.76 0.08 800 185,186 777 179,750 497 115,047 457 105,775 S505 Mortuaries 6 776 2,301 2,273 1.70 0.00 800 11,345 777 11,012 797 11,302 733 10,391 S506 Professional Offices 277 689 94,197 93,063 69.62 0.19 130 75,478 126 73,262 72 41,803 66 38,434 S507 Repair Shops & Service Stations 160 727 57,509 56,817 42.50 0.12 200 70,893 194 68,812 327 115,910 301 106,569 S508 Restaurants 215 958 101,612 100,389 75.10 0.21 1000 626,301 971 607,916 576 360,749 530 331,676 S509 Other Commercial 1,630 1,243 1,000,775 988,727 739.62 2.03 150 925,263 146 898,103 140 863,579 129 793,982 S510 Ho s
pitals 34 10,006 165,962 163,964 122.65 0.34 225 230,160 218 223,404 200 204,586 184 188,099 S511 Churches & Halls 122 573 34,566 34,150 25.55 0.07 200 42,611 194 41,360 190 40,480 175 37,218 S514 Schools "B" 98 5,046 244,034 241,096 180.35 0.49 115 172,976 112 167,899 98 147,406 90 135,526 S515 Other Commercial "A" 46 2,346 53,203 52,563 39.32 0.11 150 49,189 146 47,745 138 45,254 127 41,607 S516 Other Commercial "B" 190 993 92,973 91,853 68.71 0.19 150 85,958 146 83,434 142 81,373 131 74,815

COMMERCIAL PUMPING
S525 Department & Retail Stores 72 735 26,194 25,879 19.36 0.05 150 24,218 146 23,507 140 22,603 129 20,782 S526 Hotels & Motels 6 6,193 18,350 18,129 13.56 0.04 250 28,276 243 27,446 190 21,490 175 19,758 S527 Laundromats 6 3,952 12,199 12,052 9.02 0.02 150 11,278 146 10,947 144 10,827 132 9,954 S528 Laundries 1 224 111 109 0.08 0.00 450 307 437 298 406 277 373 255 S529 Markets 14 2,857 19,754 19,516 14.60 0.04 800 97,406 777 94,547 497 60,513 457 55,637 S530 Mortuaries 1 448 221 219 0.16 0.00 800 1,091 777 1,059 797 1,087 733 1,000 S531 Professional Offices 33 3,373 54,141 53,489 40.01 0.11 130 43,382 126 42,108 72 24,027 66 22,090 S532 Repair Shops & Service Stations 25 538 6,753 6,671 4.99 0.01 200 8,324 194 8,080 327 13,610 301 12,513 S533 Restaurants 78 1,488 57,393 56,702 42.42 0.12 1000 353,752 971 343,368 576 203,761 530 187,340 S534 Other Commercial 242 1,267 151,571 149,746 112.02 0.31 150 140,134 146 136,021 140 130,792 129 120,251 S535 Hospitals 7 4,702 15,096 14,914 11.16 0.03 225 20,935 218 20,320 200 18,609 184 17,109 S536 Churches & Halls 21 467 4,865 4,807 3.60 0.01 200 5,997 194 5,821 190 5,697 175 5,238 S539 Schools "B" 30 1,105 16,558 16,359 12.24 0.03 115 11,737 112 11,392 98 10,002 90 9,196 S540 Other Commercial "A" 9 1,304 6,063 5,990 4.48 0.01 150 5,606 146 5,441 138 5,157 127 4,741 S541 Other Commercial "B" 33 1,081 17,354 17,145 12.83 0.04 150 16,044 146 15,573 142 15,189 131 13,965

COMMERCIAL T
OTAL: 3,849 2,524,295 2,493,905 1,865.57 5.11 3,562,924 3,458,337 2,835,914 2,607,364 SPEC Special Industrial Users 15 49,914 440,326 365,323 273.28 0.75 2,087,107 465,119 TOTAL RIVERSIDE USERS 100,984 11,013,424 ccf 10,811,134 ccf 8,087.29 22.16 22,166,666 lbs 23,603,100 lbs 20,447,457 lbs 19,264,700 lbs Overall Loading 349.95 285.62
FY 2024/25 RWQCP Average Concentration From Plant Loading Data 349.94 285.62 ACTUAL INFLUENT FLOW AND LOADINGS 8,087 MG 22.16 23,603,100 lbs 19,264,700 lbs Difference 00 .00 00

BOD TSSFLOW

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Customer Data Mass Balance for FY 2024/25 Actual Data

NOTES/EXPLANATION
COLUMN
(A1)
(A2)
(A3)
(A4)
(B1)
(B2)
(B3)
(B4)
(C1)
(C2)
(C3)
(C4)
This column shows the projected annual TSS load from each customer category in pounds based on the adjusted concentrations in column B3.

This mass balance was performed to adjust flow and loading concentrations for each customer class to balance billed flow and loading with projected flow and measured loading concentrations.

This column shows the projected total annual TSS load from each customer category in pounds based on the unadjusted concentrations in column B1.

This column shows adjusted TSS concentrations for each customer category set to match overall calcualted plant TSS concnetation to measured values.

This column shows the adjusted flows in column A2 in millions of gallons (MG).

This column shows assumed BOD concentrations for each customer category prior to mass balance adjustments, residential and flat rate commercial concentrations are based on sampling data, commercial concentrations are based on 2001 Revenue Plan Report Appendix C.

This column shows the projected total annual BOD load from each customer category in pounds based on the unadjusted concentrations in column B1.

This column shows assumed TSS concentrations for each customer category prior to mass balance adjustments, residential and flat rate commercial concentrations are based on sampling data, commercial concentrations are based on 2001 Revenue Plan Report Appendix C.

This column shows adjusted BOD concentrations for each customer category set to match overall calcualted plant BOD concnetation to measured values.

This column shows the adjusted flows in column A2 in millions of gallons per day (MGD).

This column shows the projected annual BOD load from each customer category in pounds based on the adjusted concentrations in column B3.

This column shows the projected sewer flow for each customer category in CCF based the customer billing data analysis, flows for industrial customers are based on flow metering data provided by the City.

This column shows the adjusted sewer flow for each customer category in CCF calcualted by applying the adjustment factor to column A1 to match total flows to those projected for the master plan.

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

CUSTOMER DATA FORECAST
FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 CSD INFORMATION FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Flow mgd
Jurupa Flow (mgd) 3.04 3.10 3.16 3.22 3.29 3.35 3.42 Rubidoux Flow (mgd) 1.76 1.80 1.83 1.87 1.91 1.95 1.99 Edgemont Flow (mgd) 0.64 0.65 0.66 0.68 0.69 0.70 0.72 Total CSD's Flow (mgd) 5.44 5.54 5.66 5.77 5.88 6.00 6.12 BOD lb/day
Jurupa 7,762 7,917 8,076 8,237 8,402 8,570 8,741
Rubidoux 4,672 4,765 4,861 4,958 5,057 5,158 5,261 Edgemont 2,372 2,419 2,467 2,517 2,567 2,618 2,671 Total CSD BOD Loading: 14,806 15,102 15,404 15,712 16,026 16,347 16,674 COD lb/day
Jurupa 16,644 16,977 17,316 17,663 18,016 18,376 18,744 Rubidoux 10,431 10,640 10,853 11,070 11,291 11,517 11,747 Edgemont 7,611 7,763 7,918 8,077 8,238 8,403 8,571 Total CSD
TSS Loading 34,686 35,380 36,087 36,809 37,545 38,296 39,062 TSS lb/day
Jurupa 6,478 6,607 6,739 6,874 7,012 7,152 7,295
Rubidoux 3,959 4,038 4,119 4,201 4,285 4,371 4,458 Edgemont 683 696 710 724 739 754 769
Total CSD TSS Loading 11,119 11,341 11,568 11,799 12,035 12,276 12,522 FLOW AND LOADINGS FOR RIVERSIDE CUSTOMERS - CALCULATED FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Riverside Flow (mgd) Growth
Flow Projection Prior to Mass Balance and Price Out Adj. 22.16 22.36 22.55 22.75 22.95 23.15 23.35 Annual Growth -9.60% 0.90% 0.89% 0.88% 0.87% 0.86% 0.86% Projected Flow With Mass Balance and Price Out Adj. 22.16 23.14 23.34 23.55 23.75 23.96 24.16 Riverside BOD Loading (lb/d)
BOD Projection Prior to Mass Balance and Price Out Adj. 64,666 65,255 65,844 66,433 67,023 67,613 68,203 Annual Growth -2.10% 0.91% 0.90% 0.90% 0.89% 0.88% 0.87% Riverside BOD (mg/L) 350 350 350 350 350 350 350
Projected BOD With Mass Balance and Price Out Adj. 64,666 67,582 68,192 68,803 69,413 70,025 70,636 Riverside COD Loading (lb/d)
COD Projection Prior to Mass Balance and Price Out Adj. 135,672 136,875 138,078 139,280 140,481 141,682 142,883 Annual Growth -2.29% 0.89% 0.88% 0.87% 0.86% 0.85% 0.85% Riverside COD (mg/L) 734 734 734 734 734 734 734
COD/BOD 2.10 2.10 2.10 2.10 2.10 2.10 2.09
Projected COD With Mass Balance and Price Out Adj. 135,672 141,758 143,003 144,248 145,492 146,736 147,980 Riverside TSS Loading (lb/d)
TSS Projection Prior to Mass Balance and Price Out Adj. 52,780 53,269 53,759 54,249 54,740 55,231 55,723 Annual Growth -4.22% 0.93% 0.92% 0.91% 0.90% 0.90% 0.89% Riverside TSS (mg/L) 286 286 286 286 286 286 286
Projected TSS With Mass Balance and Price Out Adj. 52,780 54,882 55,387 55,892 56,398 56,904 57,411

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

CUSTOMER DATA FORECAST
TOTAL FLOW AND LOADINGS FOR RIVERSIDE CUSTOMERS AND CSDs FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Reflects Results of Mass Balance and Price Out Adjustments Flow mgd
In City 22.16 23.14 23.34 23.55 23.75 23.96 24.16
CSDs 5.44 5.54 5.66 5.77 5.88 6.00 6.12
Total Flow (mgd) 27.59 28.68 29.00 29.32 29.64 29.96 30.28 BOD lb/day
In City 64,666 67,582 68,192 68,803 69,413 70,025 70,636 CSDs 14,806 15,102 15,404 15,712 16,026 16,347 16,674 Total BOD Loading: 79,472 82,684 83,596 84,515 85,440 86,371 87,310 COD lb/day
In City 135,672 141,758 143,003 144,248 145,492 146,736 147,980 CSDs 34,686 35,380 36,087 36,809 37,545 38,296 39,062 Total COD Loading 170,358 177,138 179,091 181,057 183,038 185,032 187,042 TSS lb/day
In City 52,780 54,882 55,387 55,892 56,398 56,904 57,411 CSDs 11,119 11,341 11,568 11,799 12,035 12,276 12,522 Total T
SS Loading 63,899 66,224 66,955 67,691 68,433 69,180 69,932

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

CUSTOMER DATA FORECAST
PROJECTED BILLED FLOW BY CUSTOMER CLASS (mgd) FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Projected Flow Growth 0.89% 0.88% 0.87% 0.86% 0.86%

CODE CLASS DESCRIPTOIN
S800 Residence on Septic System 0.00 0.00 0.00 0.00 0.00 0.00 0.00 S474 Basic Multi-Family Dwelling Unit 3.82 3.95 3.98 4.02 4.05 4.09 4.12 S475 Basic Single Family Dwelling Unit 7.94 8.21 8.29 8.36 8.43 8.50 8.58 S590 Basic Single Family Dwelling - Pumping 3.42 3.52 3.55 3.58 3.61 3.64 3.67 S591 Basic Multi-Family Dwelling Units - Pumping 1.12 1.15 1.16 1.17 1.18 1.19 1.20 S801 Association HSE Sewer 0.00 0.00 0.00 0.00 0.00 0.00 0.00 S473 Basic Commercial (Flat Rate) 0.02 0.02 0.02 0.02 0.02 0.02 0.02 S594 Basic Commercial - Pumping (Flat Rate) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 S500 Department & Retail Stores 0.12 0.13 0.13 0.13 0.13 0.14 0.14 S501 Hotels & Motels 0.26 0.28 0.28 0.28 0.28 0.28 0.29 S502 Laundromats 0.06 0.07 0.07 0.07 0.07 0.07 0.07
S503 Laundries 0.01 0.01 0.01 0.01 0.01 0.01 0.01
S504 Markets 0.08 0.08 0.08 0.08 0.08 0.08 0.09
S505 Mortuaries 0.00 0.01 0.01 0.01 0.01 0.01 0.01
S506 Professional Offices 0.19 0.21 0.21 0.21 0.21 0.21 0.21 S507 Repair Shops & Service Stations 0.12 0.13 0.13 0.13 0.13 0.13 0.13 S508 Restaurants 0.21 0.22 0.22 0.23 0.23 0.23 0.23
S509 Other Commercial 2.03 2.19 2.20 2.22 2.24 2.26 2.28 S510 Hospitals 0.34 0.36 0.37 0.37 0.37 0.38 0.38
S511 Churches & Halls 0.07 0.08 0.08 0.08 0.08 0.08 0.08 S514 Schools "B" 0.49 0.53 0.54 0.54 0.55 0.55 0.56
S515 Other Commercial "A" 0.11 0.12 0.12 0.12 0.12 0.12 0.12 S516 Other Commercial "B" 0.19 0.20 0.20 0.21 0.21 0.21 0.21 S525 Department & Retail Stores 0.05 0.05 0.06 0.06 0.06 0.06 0.06 S526 Hotels & Motels 0.04 0.04 0.04 0.04 0.04 0.04 0.04 S527 Laundromats 0.02 0.03 0.03 0.03 0.03 0.03 0.03
S528 Laundries 0.00 0.00 0.00 0.00 0.00 0.00 0.00
S529 Markets 0.04 0.04 0.04 0.04 0.04 0.04 0.04
S530 Mortuaries 0.00 0.00 0.00 0.00 0.00 0.00 0.00
S531 Professional Offices 0.11 0.11 0.11 0.12 0.12 0.12 0.12 S532 Repair Shops & Service Stations 0.01 0.01 0.01 0.01 0.01 0.01 0.01 S533 Restaurants 0.12 0.12 0.12 0.12 0.12 0.12 0.13
S534 Other Commercial 0.31 0.32 0.32 0.32 0.32 0.33 0.33 S535 Hospitals 0.03 0.03 0.03 0.03 0. 03 0.03 0.03
S536 Churches & Halls 0.01 0.01 0.01 0.01 0.01 0.01 0.01 S539 Schools "B" 0.03 0.03 0.03 0.04 0.04 0.04 0.04
S540 Other Commercial "A" 0.01 0.01 0.01 0.01 0.01 0.01 0.01 S541 Other Commercial "B" 0.04 0.04 0.04 0.04 0.04 0.04 0.04 SPEC Special Industrial Users 0.75 0.83 0.84 0.85 0.86 0.86 0.87 Total Billed Flow (mgd) 22.16 23.14 23.34 23.55 23.75 23.96 24.16

RESIDENTIALCOMMCOMMERCIAL NON-PUMPINGCOMMERCIAL PUMPING

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

CUSTOMER DATA FORECAST
PROJECTED BILLED WATER USAGE BY CUSTOMER CLASS (CCF) FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Projected Billed Water Usage Growth 0.89% 0.88% 0.87% 0.86% 0.86%

CODE CLASS DESCRIPTOIN
S800 Residence on Septic System 00 00000
S474 Basic Multi-Family Dwelling Unit 2,069,778 2,140,359 2,159,361 2,178,363 2,197,364 2,216,366 2,235,367 S475 Basic Single Family Dwelling Unit 4,306,132 4,452,976 4,492,508 4,532,041 4,571,573 4,611,106 4,650,638 S590 Basic Single Family Dwelling - Pumping 1,854,533 1,907,670 1,924,606 1,941,541 1,958,477 1,975,413 1,992,349 S591 Basic Multi-Family Dwelling Units - Pumping 605,621 622,974 628,504 634,035 639,566 645,096 650,627 S801 Association HSE Sewer 00 00000
S473 Basic Commercial (Flat Rate) 11,627 12,541 12,652 12,763 12,875 12,986 13,097 S594 Basic Commercial - Pumping (Flat Rate) 868 895 903 911 919 927 935 S500 Department & Retail Stores 77,967 84,092 84,838 85,585 86,331 87,078 87,824 S501 Hotels & Motels 159,531 172,062 173,590 175,117 176,645 178,172 179,700 S502 Laundromats 33,085 35,684 36,001 36,318 36,634 36,951 37,268 S503 Laundries 6,092 6,571 6,629 6,687 6,746 6,804 6,862 S504 Markets 41,229 44,468 44,863 45,258 45,652 46,047 46,442 S505 Mortuaries 5,166 5,572 5,622 5,671 5,721 5,770 5,820 S506 Professional Offices 136,867 147,617 148,928 150,238 151,549 152,860 154,170 S507 Repair Shops & Service Stations 63,134 68,093 68,698 69,302 69,907 70,511 71,116 S508 Restaurants 123,945 133,681 134,868 136,055 137,241 138,428 139,615 S509 Other Commercial 1,098,662 1,184,959 1,195,479 1,205,999 1,216,519 1,227,038 1,237,558 S510 Hospitals 195,209 210,542 212,411 214,281 216,150 218,019 219,888 S511 Churches & Halls 77,620 83,716 84,460 85,203 85,946 86,689 87,433 S514 Schools "B" 803,710 866,840 874,535 882,231 889,927 897,622 905,318 S515 Other Commercial "A" 87,611 94,492 95,331 96,170 97,009 97,848 98,687 S516 Other Commercial "B" 306,199 330,251 333,183 336,114 339,046 341,978 344,910 S525 Department & Retail Stores 34,053 35,119 35,431 35,743 36,055 36,367 36,678 S526 Hotels & Motels 23,244 23,972 24,185 24,398 24,611 24,823 25,036 S527 Laundromats 13,392 13,811 13,934 14,056 14,179 14,301 14,424 S528 Laundries 122 125 126 128 129 130 131
S529 Markets 21,686 22,365 22,564 22,762 22,961 23,159 23,358 S530 Mortuaries 497 513 517 522 526 531 535
S531 Professional Offices 78,666 81,129 81,849 82,569 83,289 84,010 84,730 S532 Repair Shops & Service Stations 7,413 7,645 7,713 7,781 7,849 7,917 7,985 S533 Restaurants 70,008 72,199 72,840 73,481 74,122 74,763 75,404 S534 Other Commercial 166,396 171,605 173,129 174,652 176,176 177,699 179,223 S535 Hospitals 17,756 18,312 18,474 18,637 18,799 18,962 19,125 S536 Churches & Halls 10,925 11,267 11,367 11,467 11,567 11,667 11,767 S539 Schools "B" 54,533 56,241 56,740 57,239 57,738 58,238 58,737 S540 Other Commercial "A" 9,984 10,297 10,388 10,479 10,571 10,662 10,754 S541 Other Commercial "B" 57,154 58,943 59,466 59,989 60,513 61,036 61,559 SPEC Special Industrial Users 365,348 406,758 410,369 413,981 417,592 421,203 424,814 Total Billed Water Usage (CCF) 12,995,765 13,596,356 13,717,061 13,837,766 13,958,472 14,079,177 14,199,882

COMMERCIAL NON-PUMPING RESIDENTIALCOMMCOMMERCIAL PUMPING

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

CUSTOMER DATA FORECAST
BILLED BOD (lb/day) per CUSTOMER CLASS FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Projected Billed BOD Growth 0.90% 0.90% 0.89% 0.88% 0.87%

CODE CLASS DESCRIPTOIN
S800 Residence on Septic System 00 00000
S474 Basic Multi-Family Dwelling Unit 11,589 11,986 12,094 12,202 12,310 12,419 12,527 S475 Basic Single Family Dwelling Unit 24,110 24,936 25,161 25,386 25,611 25,837 26,062 S590 Basic Single Family Dwelling - Pumping 10,384 10,683 10,779 10,875 10,972 11,069 11,165 S591 Basic Multi-Family Dwelling Units - Pumping 3,391 3,489 3,520 3,552 3,583 3,615 3,646 S801 Association HSE Sewer 00 00000
S473 Basic Commercial (Flat Rate) 65 70 71 71 72 73 73
S594 Basic Commercial - Pumping (Flat Rate) 55 55555
S500 Department & Retail Stores 147 159 160 162 163 165 166 S501 Hotels & Motels 516 557 562 567 572 577 582
S502 Laundromats 74 80 81 81 82 83 84
S503 Laundries 41 44 45 45 45 46 46
S504 Markets 492 531 536 541 546 550 555
S505 Mortuaries 30 33 33 33 33 34 34
S506 Professional Offices 201 217 218 220 222 224 226
S507 Repair Shops & Service Stations 189 203 205 207 209 211 213 S508 Restaurants 1,666 1,797 1,813 1,829 1,845 1,862 1,878 S509 Other Commercial 2,461 2,654 2,678 2,702 2,726 2,750 2,774 S510 Hospitals 612 660 666 672 678 684 690
S511 Churches & Halls 113 122 123 124 126 127 128
S514 Schools "B" 460 496 501 505 510 514 519
S515 Other Commercial "A" 131 141 142 144 145 146 147
S516 Other Commercial "B" 229 247 249 251 253 255 258
S525 Department & Retail Stores 64 66 67 68 68 69 69
S526 Hotels & Motels 75 78 78 79 80 80 81
S527 Laundromats 30 31 31 31 32 32 32
S528 Laundries 11 11111
S529 Markets 259 267 270 272 274 277 279
S530 Mortuaries 33 33333
S531 Professional Offices 115 119 120 121 122 123 124
S532 Repair Shops & Service Stations 22 23 23 23 23 24 24 S533 Restaurants 941 970 979 988 997 1,005 1,014
S534 Other Commercial 373 384 388 391 395 398 402
S535 Hospitals 56 57 58 58 59 59 60
S536 Churches & Halls 16 16 17 17 17 17 17
S539 Schools "B" 31 32 32 33 33 33 34
S540 Other Commercial "A" 15 15 16 16 16 16 16
S541 Other Commercial "B" 43 44 44 45 45 46 46
SPEC Special Industrial Users 5,718 6,366 6,424 6,481 6,539 6,596 6,654 Total Billed BOD (lb/day) 64,666 67,582 68,192 68,803 69,413 70,025 70,636

RESIDENTIALCOMMCOMMERCIAL NON-PUMPINGCOMMERCIAL PUMPING

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

CUSTOMER DATA FORECAST
BILLED TSS (lb/day) per CUSTOMER CLASS FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Projected Billed TSS Growth 0.92% 0.91% 0.90% 0.90% 0.89%

CODE CLASS DESCRIPTOIN
S800 Residence on Septic System 00 00000
S474 Basic Multi-Family Dwelling Unit 10,391 10,749 10,848 10,947 11,046 11,145 11,244 S475 Basic Single Family Dwelling Unit 21,619 22,363 22,569 22,775 22,981 23,187 23,394 S590 Basic Single Family Dwelling - Pumping 9,311 9,581 9,669 9,757 9,845 9,933 10,022 S591 Basic Multi-Family Dwelling Units - Pumping 3,041 3,129 3,157 3,186 3,215 3,244 3,273 S801 Association HSE Sewer 00 00000
S473 Basic Commercial (Flat Rate) 58 63 64 64 65 65 66
S594 Basic Commercial - Pumping (Flat Rate) 44 55555
S500 Department & Retail Stores 130 141 142 143 145 146 147 S501 Hotels & Motels 372 401 405 408 412 416 419
S502 Laundromats 67 73 73 74 75 75 76
S503 Laundries 35 38 38 38 39 39 39
S504 Markets 290 313 316 318 321 324 327
S505 Mortuaries 28 31 31 31 32 32 32
S506 Professional Offices 105 114 115 116 117 118 119
S507 Repair Shops & Service Stations 292 315 318 321 324 327 330 S508 Restaurants 909 980 989 998 1,007 1,016 1,026
S509 Other Commercial 2,175 2,347 2,368 2,390 2,412 2,433 2,455 S510 Hospitals 515 556 561 566 571 576 582
S511 Churches & Halls 102 110 111 112 113 114 115
S514 Schools "B" 371 401 404 408 412 415 419
S515 Other Commercial "A" 114 123 124 125 126 128 129
S516 Other Commercial "B" 205 221 223 225 227 229 231
S525 Department & Retail Stores 57 59 59 60 60 61 61
S526 Hotels & Motels 54 56 56 57 57 58 58
S527 Laundromats 27 28 28 29 29 29 29
S528 Laundries 11 11111
S529 Markets 152 157 159 160 162 163 164
S530 Mortuaries 33 33333
S531 Professional Offices 61 62 63 64 64 65 65
S532 Repair Shops & Service Stations 34 35 36 36 36 37 37 S533 Restaurants 513 529 534 539 544 549 554
S534 Other Commercial 329 340 343 346 349 352 356
S535 Hospitals 47 48 49 49 50 50 51
S536 Churches & Halls 14 15 15 15 15 15 15
S539 Schools "B" 25 26 26 26 27 27 27
S540 Other Commercial "A" 13 13 14 14 14 14 14
S541 Other Commercial "B" 38 39 40 40 41 41 41
SPEC Special Industrial Users 1,274 1,419 1,432 1,445 1,458 1,471 1,484 Total Billed TSS (lb/day) 52,780 54,882 55,387 55,892 56,398 56,904 57,411

COMMERCIAL PUMPING COMMCOMMERCIAL NON-PUMPING RESIDENTIAL

SEWER RATE STUDY UPDATE
SEPTEMBER 2026 / FINAL / CAROLLO
CI

TY OF RIVERSIDE

SEWER RATE STUDY UPDATE

APPENDIX C OPERATING AND MAINTENANCE COST

PROJECTIONS

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31

O&M ESCALATORS
General Inflation Yes 3.50% 3.50% 3.50% 3.50% 3.50% 3.50% Salaries Yes 4.00% 4.00% 4.00% 3.00% 3.00% 3.00%
Other Personnel Costs Yes 4.00% 4.00% 4.00% 3.00% 3.00% 3.00% Growth Yes 0.90% 0.89% 0.88% 0.87% 0.86% 0.86%
GI + Growth Yes 4.40% 4.39% 4.38% 4.37% 4.36% 4.36%
Benefits and W Comp No 4.00% 4.00% 4.00% 3.00% 3.00% 3.00% Utilities Yes 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Chemicals Yes 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
CSD O&M Escalation No 14.26% 5.05% 13.83% 3.94% 3.62% 3.92% One Time Expense Yes -100.00% -100.00% -100.00% -100.00% -100.00% -100.00% Yucaipa Growth Updated CSD growth, set to 2% per year for all CSDs (call on 04/16/25) Yes Jurupa Growth Updated CSD growth, set to 2% per year for all CSDs (call on 04/16/25) Yes 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% Rubidoux Growth Updated CSD growth, set to 2% per year for all CSDs (call on 04/16/25) Yes 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% Edgemont Growth Yes 2.00% 2.00% 2.00% 2.00% 2.00% 2.00% Capital Inflation Yes 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% Commercial Growth No 0.90% 0.89% 0.88% 0.87% 0.86% 0.86% Recycled Water Sales No 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% No Escalator Yes

0.792250631 0.839952589 0.844016231
FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31

REVENUES
Prior to FY 2025/26
Increase
Prior to FY 2026/27
Increase
Prior to FY 2027/28
Increase
Prior to FY 2028/29
Increase
Prior to FY 2029/30
Increase
Prior to FY 2030/31
Increase
USER RATE REVENUE 62,059,744$ 62,610,696 $ 65,814,437 $ 71,168,502 $ 76,952,371 $ 83,200,180 $ NON-RATE REVENUE 1,948,122 1,980,261 2,013,175 2,046,887 2,081,423 2,116,807 Intergovernmental - - - - - -
CONNECTION FEES REVENUE 3,915,508 3,950,269 3,985,030 4,019,791 4,054,552 4,089,313 CSD O&M REVENUE 3,975,136 4,259,277 4,945,336 5,242,848 5,541,084 5,873,693 USE OF MONEY AND PROPERTY REVENUE 6,434,964 1,740,247 1,219,714 1,194,911 1,814,350 1,432,522 TOTAL O&M REVENUES 78,333,474$ 74,540,750$ 77,977,691$ 83,672,939$ 90,443,780$ 96,712,514$

TRUE TRUE TRUE TRUE TRUE TRUE

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31

EXPENDITURES
SEWER SYS-ADMIN (4125000) 7,629,226$ 7,907,328 $ 8,195,607 $ 8,670,470 $ 8,961,594 $ 9,262,536 $ COLLECTION SYST MAINT (4125100) 7,736,120 8,036,516 8,348,640 8,648,230 8,958,760 9,280,636 TREATMENT (4125200) 20,405,265 21,617,722 25,873,312 26,856,084 27,883,069 29,080,543 ENVIRONMENTAL COMPLIANCE (4125300) 1,937,196 2,008,449 2,082,476 2,144,199 2,207,855 2,277,074 PLANT MAINTENANCE (4125400) 3,662,117 3,800,350 3,943,824 4,071,142 4,202,597 4,338,323 ELECTRICAL AND INSTRUMENTATION (4125410) 2,240,742 2,325,409 2,413,290 2,491,168 2,571,576 2,654,597 SEWER SCADA & SPL (4125420) 1,149,563 1,192,363 1,236,764 1,277,276 1,319,122 1,362,348 WAREHOUSE (4125430) 246,827 256,469 266,489 274,731 283,229 291,991 LABORATORY SERVICES (4125500) 1,447,458 1,498,932 1,552,367 1,599,263 1,647,672 1,700,793 DEBT SERVICE (4125600) 25,717,306 24,086,002 26,700,859 29,773,124 30,347,960 30,324,315 SEWER CAPITAL ENGINEERING SERV (4125900) 985,238 1,023,987 1,064,263 1,096,899 1,130,538 1,165,212 PLANT CONST. SUPPORT (4125910) 243,308 - - - - - TOTAL O&M EXPENDITURES 73,400,366$ 73,753,528 $ 81,677,891 $ 86,902,587$ 89,513,971$ 91,738,367$

TRUE TRUE TRUE TRUE TRUE TRUE
NET OPERATING SURPLUS (DEFICIT) 4,933,108$ 787,222 $ (3,700,201)$ (3,229,648) $ 929,809$ 4,974,147$ CSD REVENUE ESCALATION CALCULATION FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Current
EXPENDITURE CATEGORY CSD Allocation Percentage
SEWER SYS-ADMIN (4125000) 68.00% 0.23% 3.65% 3.65% 5.79% 3.36% 3.36% COLLECTION SYST MAINT (4125100) 0.00% 13.58% 3.88% 3.88% 3.59% 3.59% 3.59% TREATMENT (4125200) 100.00% 12.98% 5.94% 19.69% 3.80% 3.82% 4.29% ENVIRONMENTAL COMPLIANCE (4125300) 2.00% 42.49% 3.68% 3.69% 2.96% 2.97% 3.14% PLANT MAINTENANCE (4125400) 97.00% 7.41% 3.77% 3.78% 3.23% 3.23% 3.23% ELECTRICAL AND INSTRUMENTATION (4125410) 97.00% 41.96% 3.78% 3.78% 3.23% 3.23% 3.23% SEWER SCADA & SPL (4125420) 97.00% 37.09% 3.72% 3.72% 3.28% 3.28% 3.28% WAREHOUSE (4125430) 97.00% 54.67% 3.91% 3.91% 3.09% 3.09% 3.09% LABORATORY SERVICES (4125500) 94.00% 18.20% 3.56% 3.56% 3.02% 3.03% 3.22% DEBT SERVICE (4125600) 0.00% -8.07% -6.34% 10.86% 11.51% 1.93% -0.08% SEWER CAPITAL ENGINEERING SERV (4125900) 25.00% 100.61% 3.93% 3.93% 3.07% 3.07% 3.07% PLANT CONST. SUPPORT (4125910) 0.00% -2197.09% -100.00% 0. 00% 0.00% 0.00% 0.00% CSD O&M Revenue Escalator 14.26% 5.05% 13.83% 3.94% 3.62% 3.92% FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Prior to FY 2025/26
Increase
Prior to FY 2026/27
Increase
Prior to FY 2027/28
Increase
Prior to FY 2028/29
Increase
Prior to FY 2029/30
Increase
Prior to FY 2030/31
Increase
REVENUES Projection Projection Projection Projection Projection Projection USER RATE REVENUE Adjusted Budget
348110 Commercial Commercial Growth 9,485,796 $ 9,570,009$ 10,059,699 $ 10,878,064 $ 11,762,125 $ 12,717,099 $ 348130 Residential Sewage Residential Sewage Growth 32,514,128 32,802,781 34,481,274 37,286,357 40,316,622 43,589,952 348253 Commercial Sewer Spec Billing C ommercial Sewer Spec Billing Growth 3,365,414 3,395,292 3,569,026 3,859,370 4,173,021 4,511,831 348401 Residential Pumping Residential Pumping Growth 14,410,848 14,538,784 15,282,722 16,525,986 17,869,054 19,319,853 348403 Commercial Pumping Commercial Pumping Growth 2,283,558 2,303,831 2,421,716 2,618,725 2,831,549 3,061,444 Total USER RATE REVENUE 62,059,744$ 62,610,696 $ 65,814,437 $ 71,168,502 $ 76,952,371 $ 83,200,180 $

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31

NON-RATE REVENUE
340351 Grading Plan Review Growth 16,030 $ 16,172$ 16,315 $ 16,457 $ 16,599 $ 16,742 $ 344441 Public Benefit Chg-Sewer-Comm Growth 146,665 147,967 149,269 150,571 151,873 153,175 344442 Public Benefit Chg-Sewer-Res Growth 58,799 59,321 59,843 60,365 60,887 61,409 345504 Irrigation Svc Chg Contractors Growth - - - - - - 348020 Sewer Unit of Benefit Fee Growth - - - - - - 348031 Rubidoux CSD Improvement Fee no escalator 177,887 177,887 177,887 177,887 177,887 177,887 348032 Jurupa CSD Improvement Fee no escalator 150,000 150,000 150,000 150,000 150,000 150,000 348033 Edgemont CSD Improvement Fee no escalator 44,979 44,979 44,979 44,979 44,979 44,979 348410 Recycled Water Growth 22,502 22,702 22,902 23,101 23,301 23,501 348510 Waste Disposal Fees Growth 410,139 413,780 417,421 421,062 424,703 428,345 348550 Industrial Waste Permits Growth 15,419 15,556 15,693 15,830 15,967 16,103 348551 Sampling Fees Growth - - - - - - 348553 Enforce
ment Notice of Violation Growth 49,986 50,430 50,874 51,317 51,761 52,205 348554 Enforcement - Consent Order Growth - - - - - - 348555 Enforcement - Compliance Order no escalator 100 100 100 100 100 100 348556 Enforcement Cease & Desist no escalator - - - - - - 348558 Enforcement Inspection Fees General Inflation 16,465 17,041 17,638 18,255 18,894 19,555 349012 General Inflation - - - - - - Added for Rate Modelling Industrial Users Capacity Lease Capital Inflation 839,151 864,325 890,255 916,963 944,472 972,806 Interfund Loans Repayment - - - - Total NON-RATE REVENUE 1,948,122$ 1,980,261$ 2,013,175$ 2,046,887$ 2,081,423$ 2,116,807$ Intergovernmental
Total Intergovernmental Revenue -$ -$ -$ -$ -$ -$

CONNECTION FEES REVENUE
348010 Sewer Connection Fees Growth 3,915,508$ 3,950,269$ 3,985,030$ 4,019,791$ 4,054,552$ 4, 089,313$ Total CONNECTION FEES REVENUE 3,915,508$ 3,950,269$ 3,985,030$ 4,019,791$ 4,054,552$ 4,089,313$

CSD O&M REVENUE
348160 Yucaipa Community Service Yucaipa Growth -$ -$ -$ -$ -$ -$ 348170 Rubidoux Community Service Rubidoux Growth 1,305,248 1,398,547 1,623,816 1,721,505 1,819,432 1,928,645 348180 Jurupa Community Service Jurupa Growth 2,172,221 2,327,491 2,702,389 2,864,965 3,027,936 3,209,691 348190 Edgemont Community Service Edgemont Growth 497,667 533,240 619,131 656,378 693,716 735,357 Total CSD O&M REVENUE 3,975,136$ 4,259,277$ 4,945,336$ 5,242,848$ 5,541,084$ 5,873,693$ USE OF MONEY AND PROPERTY REVENUE Interest Rate
371100-1 Interest From Investments 1.20% 1,515,489$
371100-2 Interest from 2009 DSRF 1.20% -
371100-3 Adjustment to match FY 15/16 reported - - - - - - 371100-4 Interest From Investments [ Calculted on Funding ] - 1,680,306 1,159,773 1,134,970 1,754,409 1,372,581 371300-1 All Other Interest Income No Escalator 25,392 25,392 25,392 25,392 25, 392 25,392 371400 Bond Interest One Time Expense 38,712 - - - - - 371510 Interest Income-GASB 87 Leases One Time Expense 206 - - - - - 374000 Refunds and Reimbursements no escalator 4,022 4,022 4,022 4,022 4,022 4,022 374200 Miscellaneous Receipts no escalator 4,851,143 30,527 30,527 30,527 30,527 30,527 Total USE OF MONEY AND PROPERTY REVENUE 6,434,964$ 1,740,247$ 1,219,714$ 1,194,911$ 1,814,350$ 1,432,522$ TOTAL REVENUES 78,333,474$ 74,540,750$ 77,977,691$ 83,672,939$ 90,443,780$ 96,712,514$

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Object TB Category FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 EXPENDITURES Projection Projection Projection Projection Projection Projection SEWER SYS-ADMIN (4125000) Adjusted Budget
Personnel
4125000 411100 Personnel services Salaries - Regular Salaries 1,696,734$ 1,764,603$ 1,835,187 $ 1,890,243 $ 1,946,950 $ 2,005,359 $ 4125000 411115 Personnel services Salaries-Additional Pay PERS Salaries 810 842 876 902 929 957 4125000 411116 Personnel services Salaries-Addtl Pay Non-PERS Salaries 6,344 6,598 6,862 7,068 7,280 7,498 4125000 411510 Personnel services Accrued Payroll Salaries (8,089) (8,413) (8,749) (9,012) (9,282) (9,561) 4125000 412210 Personnel services Workers Compensation Ins Other Personnel Costs 14,697 15,285 15,896 16,373 16,864 17,370 4125000 412220 Personnel services Health Insurance Other Personnel Costs 117,131 121,817 126,689 130,490 134,405 138,437 4125000 412222 Personnel services Dental Insurance Other Personnel Costs 6,615 6,880 7,155 7,369 7,591 7,818 4125000 412230 Personnel services Life Insurance Other Personnel Costs 8,712 9,060 9,423 9,706 9,997 10,297 4125000 412240 Personnel services Unemployment Insurance Other Personnel Costs 947 985 1,024 1,055 1,086 1,119 4125000 412250 Personnel services Disability Insurance Other Personnel Costs 245 255 265 273 281 2 89 4125000 412317 Personnel services PERS Normal - Misc Other Personnel Costs 219,492 228,272 237,403 244,525 251,860 259,416 4125000 412318 Personnel services PERS UAL - Misc Other Personnel Costs 111,536 115,998 120,637 124,257 127,984 131,824 4125000 412320 Personnel services Medicare OASDI Other Personnel Costs 24,706 25,694 26,722 27,524 28,349 29,200 4125000 412400 Personnel services Deferred Compensation Other Personnel Costs 14,310 14,882 15,478 15,942 16,420 16,913 4125000 413110 Personnel services Overtime At Straight Rate Other Personnel Costs 1,647 1,713 1,781 1,835 1,890 1,947 Non-Personnel
4125000 421000 Contractual services Professional Services General Inflation 138,280$ 143,120$ 148,129$ 153,314$ 158,679$ 164,233$ 4125000 421043 Contractual services Prof Svcs Regulatory Comp General Inflation 563,757 583,488 603,911 625,047 646,924 669,566 4125000 421100 Contractual services Outside Legal Services General Inflation 75,000 77,625 80,342 83,154 86,064 89,076 4125000 422120 Maintenance and operation Telephone - Cellular General Inflation 8,444 8,740 9,045 9,362 9,690 10,029 4125000 423400 Maintenance and operation Motor Pool Equipment Rental General Inflation 20,000 20,700 21,425 22,174 22, 950 23,754 4125000 424130 Maintenance and operation Maint/Repair of Bldgs & Improv General Inflation 15,000 15,525 16,068 16,631 17,213 17,815 4125000 424220 Maintenance and operation All Other Equip Maint/Repair General Inflation 7,500 7,763 8,034 8,315 8,606 8,908 4125000 424230 Maintenance and operation Central Garage Charges General Inflation 600 621 643 665 689 713 4125000 425200 General Periodicals & Dues General Inflation 62,774 64,971 67,245 69,599 72,035 74,556 4125000 425400 General General Office Expense General Inflation 15,438 15,978 16,538 17,116 17,715 18,336 4125000 425500 General Postage General Inflation 450 466 482 499 516 534 4125000 425600 General Central Printing Charges General Inflation 200 207 214 222 230 238 4125000 425610 General Outside Printing Expense General Inflation 300 311 321 333 344 356 4125000 425700 General Software Purchase/Licensing General Inflation 11,000 11,385 11,783 12,196 12,623 13,065 General City Asset Management and CIS Subscription Fees General Inflation -$ -$ -$ 200,000$ 207,000 214,245 4125000 425800 Gene
ral Computer Equip Purc Undr $5000 General Inflation 6,000 6,210 6,427 6,652 6,885 7,126 4125000 425806 General Computers-Software General Inflation 68,879 71,290 73,785 76,367 79,040 81,807 4125000 426200 Materials and supplies Clothing/Linen/Safety Supplies General Inflation 8,314 8,605 8,906 9,218 9,541 9,874 4125000 426300 Materials and supplies Motor Fuels & Lubricants General Inflation 100 104 107 111 115 119 4125000 426710 Materials and supplies Work Boot Reimbursement General Inflation 750 776 803 832 861 891 4125000 426755 Materials and supplies Employee Meal Allowance General Inflation 250 259 268 277 287 297 4125000 426800 Materials and supplies Special Department Supplies General Inflation 19,800 20,493 21,210 21,953 22,721 23,516 4125000 427100 General Travel & Meeting Expense General Inflation 4,800 4,968 5,142 5,322 5,508 5,701 4125000 427200 General Training General Inflation 49,341 51,068 52,855 54,705 56,620 58,602 4125000 428400 Claims and judgements Liability Insurance General Inflation 727,960 753,439 779,809 807,102 835,351 864,588 4125000 428420 Cl
aims and judgements Insurance Charges - Direct General Inflation 1,022,560 1,058,350 1,095,392 1,133,731 1,173,411 1,214,481 Grants and Capital Projects
4125000 443300 General Uncollect Accounts-Bad Debts General Inflation 175,000$ 181,125$ 187,464$ 194,026$ 200,817$ 207,845$ Charges from Others
4125000 881100 General General Fund Allocation Chgs General Inflation 379,666$ 392,954$ 406,708$ 420,942$ 435,675$ 450,924$ 4125000 882101 General Utilization Chgs from 101 Fund General Inflation 515,550 533,594 552,270 571,600 591,605 612,312 4125000 882510 General Utilization Chgs from 510 Fund General Inflation 1,639,987 1,697,387 1,756,795 1,818,283 1,881,923 1,947,790 4125000 884101 General Interfund Services from 101 Fd General Inflation 6,475 6,702 6,936 7,179 7,430 7,690 Charges to Others

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 4125000 892101 General Utilization Chgs to 101 Fund General Inflation (65,393)$ (67,682)$ (70,051)$ (72,502)$ (75,040)$ (77,666)$ 4125000 892540 General Utilization Chgs to 540 Fund General Inflation (50,861) (52,641) (54,484) (56,390) (58,364) (60,407) 4125000 892570 General Utilization Chgs to 570 Fund General Inflation (14,532) (15,041) (15,567) (16,112) (16,676) (17,259) Total SEWER SYS-ADMIN (4125000) 7,629,226$ 7,907,328$ 8,195,607$ 8,670,470$ 8,961,594$ 9,262,536$ COLLECTION SYST MAINT (4125100)
Personnel
4125100 411100 Personnel services Salaries - Regular Salaries 1,549,895$ 1,611,890$ 1,676,366$ 1,726,657$ 1,778,457$ 1,831,810$ 4125100 411115 Personnel services Salaries-Additional Pay PERS Salaries 3,632 3,777 3,928 4,046 4,167 4,292 4125100 411510 Personnel services Accrued Payroll Salaries (8,151) (8,477) (8,816) (9,081) (9,353) (9,634) 4125100 412210 Personnel services Workers Compensation Ins Other Personnel Costs 39,249 40,819 42,452 43,725 45,037 46,388 4125100 412220 Personnel services Health Insurance Other Personnel Costs 220,735 229,564 238,747 245,909 253,287 260,885 4125100 412222 Personnel services Dental Insurance Other Personnel Costs 9,777 10,168 10,574 10,892 11,218 11,555 4125100 412230 Personnel services Life Insurance Other Personnel Costs 5,299 5,511 5, 732 5,904 6,081 6,263 4125100 412240 Personnel services Unemployment Insurance Other Personnel Costs 862 897 933 961 989 1,019 4125100 412250 Personnel services Disability Insurance Other Personnel Costs 2,665 2,771 2,882 2,969 3,058 3,150 4125100 412317 Personnel services PERS Normal - Misc Other Personnel Costs 200,873 208,908 217,264 223,782 230,495 237,410 4125100 412318 Personnel services PERS UAL - Misc Other Personnel Costs 106,602 110,866 115,301 118,760 122,323 125,993 4125100 412320 Personnel services Medicare OASDI Other Personnel Costs 22,526 23,427 24,364 25,095 25,848 26,623 4125100 412400 Personnel services Deferred Compensation Other Personnel Costs 8,100 8,424 8,761 9,024 9,295 9,573 4125100 413110 Personnel services Overtime At Straight Rate Salaries 57,289 59,580 61,963 63,822 65,737 67,709 4125100 413120 Personnel services Overtime At 1.5 Rate Salaries 55,713 57,941 60,259 62,067 63,929 65,846 4125100 413130 Personnel services Overtime At Double Time Rate Salaries 10,818 11,251 11,701 12,052 12,413 12,786 Non-Personnel
4125100 421000 Contractual services Professional Services General Inflation 457,000$ 472,995$ 489, 550$ 506,684$ 524,418$ 542,773$ 4125100 422120 Maintenance and operation Telephone - Cellular General Inflation 15,784 16,336 16,908 17,500 18,113 18,746 4125100 422200 Maintenance and operation Electric Utilities 236,797 248,637 261,069 274,122 287,828 302,220 4125100 422300 Maintenance and operation Gas Utilities 515 541 568 596 626 657 4125100 422500 Maintenance and operation Water GI + Growth 42,000 43,843 45,763 47,764 49,849 52,021 4125100 422600 Maintenance and op eration Other Utilities GI + Growth 500 522 545 569 593 619 4125100 422700 Maintenance and operation Refuse/Disposal Fees GI + Growth 10,000 10,439 10,896 11,372 11,869 12,386 4125100 423100 Maintenance and operation Equipment Rental GI + Growth 5,000 5,219 5,448 5,686 5,934 6,193 4125100 423400 Maintenance and operation Motor Pool Equipment Rental GI + Growth 132,189 137,989 144,033 150,331 156,892 163,728 4125100 424120 Maintenance and operation Constr & Maint Materials GI + Growth 40,000 41,755 43,584 45,490 47,475 49,544 4125100 424130 Maintenance and operation Maint/Repair of Bldgs & Improv GI + Growth 8,500 8,873 9, 262 9,667 10,088 10,528 4125100 424200 Maintenance and operation Maintenance & Repair - General GI + Growth 200,000 208,776 217,920 227,448 237,375 247,719 4125100 424220 Maintenance and operation All Other Equip Maint/Repair GI + Growth 430,000 448,867 468,528 489,013 510,357 532,595 4125100 424230 Maintenance and operation Central Garage Charges GI + Growth 135,000 140,923 147,096 153,527 160,228 167,210 4125100 425200 General Periodicals & Dues GI + Growth 5,640 5,887 6,145 6,414 6,694 6,986 4125100 425400 General General Office Expense GI + Growth 4,000 4,176 4,358 4,549 4,748 4,954 4125100 425600 General Central Printing Charges GI + Growth 2,000 2,088 2,179 2,274 2,374 2,477 4125100 425700 General Software Purchase/Licensing GI + Growth 10,000 10,439 10,896 11,372 11,869 12,386 4125100 425800 General Computer Equip Purc Undr $5000 GI + Growth 15,000 15,658 16,344 17,059 17,803 18,579 4125100 426100 Materials and supplies Janitorial Supplies GI + Growth 1,000 1,044 1,090 1,137 1,187 1,239 4125100 426200 Materials and supplies Clothing/Linen/Safety Supplies GI + Growth 35,000 36,536 38, 136 39,803 41,541 43,351 4125100 426300 Materials and supplies Motor Fuels & Lubricants GI + Growth 46,000 48,018 50,122 52,313 54,596 56,975 4125100 426600 Materials and supplies Chemical Supplies Chemicals 312,200 327,810 344,201 361,411 379,481 398,455 4125100 426700 Materials and supplies Maintenance Tools/Supplies General Inflation 35,300 36,536 37,814 39,138 40,508 41,925 4125100 426710 Materials and supplies Work Boot Reimbursement General Inflation 6,300 6,521 6,749 6,985 7,229 7,482 4125100 426755 Materials and supplies Employee Meal Allowance General Inflation 100 104 107 111 115 119 4125100 426800 Materials and supplies Special Department Supplies General Inflation 5,000 5,175 5,356 5,544 5,738 5,938 4125100 427200 General Training General Inflation 22,200 22,977 23,781 24,614 25,475 26,367 4125100 428400 Claims and judgements Liability Insurance General Inflation 28,910 29,922 30,969 32,053 33,175 34,336 Special Programs
4125100 450095 Maintenance and operation Street Replacement Charge General Inflation 2,251,039$ 2,329,825$ 2,411,369$ 2,495,767$ 2,583,119$ 2,673,528$

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Capital Purchases
4125100 Capital 462100 General Automotive Equipment General Inflation 450,000$ 465,750$ 482,051 $ 498,923 $ 516,385 $ 534,459 $ Charges from Others
4125100 881100 General General Fund Allocation Chgs General Inflation 376,296$ 389,466$ 403,098 $ 417,206 $ 431,808 $ 446,922 $ 4125100 882101 General Utilization Chgs from 101 Fund General Inflation 120,000 124,200 128,547 133,046 137,703 142,522 4125100 884101 General Interfund Services from 101 Fd General Inflation 10,968 11,352 11,749 12,160 12,586 13,027 Total COLLECTION SYST MAINT (4125100) 7,736,120$ 8,036,516 $ 8,348,640 $ 8,648,230 $ 8,958,760 $ 9,280,636 $ TREATMENT (4125200)
Personnel
4125200 411100 Personnel services Salaries - Regular Salaries 2,769,274$ 2,880,045$ 2,995,247 $ 3,085,104 $ 3,177,657 $ 3,272,987 $ 4125200 411410 Personnel services Vacation Payoffs Salaries 11,556 12,018 12,499 12,874 13,260 13,658 4125200 411420 Personnel services Sick Leave Payoff Salaries 9,063 9,426 9,803 10,097 10,400 10,712 4125200 411510 Personnel services Accrued Payroll Salaries (13,928) (14,485) (15,064) (15,516) (15,981) (16,461) 4125200 412210 Personnel services Workers Compensation Ins Other Personnel Costs 40,968 42,607 44,311 45,640 47,010 48,420 4125200 412220 Pe
rsonnel services Health Insurance Other Personnel Costs 303,318 315,451 328,069 337,911 348,048 358,490 4125200 412222 Personnel services Dental Insurance Other Personnel Costs 15,821 16,454 17,112 17,625 18,154 18,699 4125200 412230 Personnel services Life Insurance Other Personnel Costs 8,722 9,071 9,434 9,717 10,008 10,308 4125200 412240 Personnel services Unemployment Insurance Other Personnel Costs 1,541 1,602 1,667 1,717 1,768 1,821 4125200 412250 Personnel services Disability Insurance Other Personnel Costs 4,935 5,132 5,337 5,497 5,662 5,832 4125200 412317 Personnel services PERS Normal - Misc Other Personnel Costs 358,072 372,395 387,291 398,910 410,877 423,203 4125200 412318 Personnel services PERS UAL - Misc Other Personnel Costs 181,799 189,071 196,634 202,533 208,609 214,867 4125200 412320 Personnel services Medicare OASDI Other Personnel Costs 40,150 41,756 43,426 44,729 46,071 47,453 4125200 412400 Personnel services Deferred Compensation Other Personnel Costs 14,580 15,163 15,770 16,243 16,730 17,232 4125200 413120 Personnel services Overtime At 1.5 Rate Salaries 117,000 121,680 126,547 130,344 134,254 138,282 4125200 413130 Personnel services Overtime At Double Time Rate Salaries 54,000 56, 160 58,406 60,159 61,963 63,822 4125200 413210 Personnel services Holiday O/T-Straight/Non-Sched Salaries 54,000 56,160 58,406 60,159 61,963 63,822 Non-Personnel
4125200 421043 Contractual services Prof Svcs Regulatory Comp General Inflation 34,533 35,742 36,993 38,287 39,627 41,014 4125200 422120 Maintenance and operation Telephone - Cellular General Inflation 8,182 8,468 8,765 9,072 9,389 9,718 4125200 422200 Maintenance and operation Electric Utilities 2,521,440 2,647,512 2,779,888 2,918,882 3,064,826 3,218,067 4125200 422300 Maintenance and operation Gas Utilities 400,000 420,000 441,000 463,050 486,203 510,513 4125200 422500 Maintenance and operation Water General Inflation 83,441 86,361 89,384 92,513 95,750 99,102 4125200 422700 Maintenance and operation Refuse/Disposal Fees GI + Growth 4,145,267 4,327,152 4,516,680 4,714,162 4,919,923 5,134,300 4125200 423100 Maintenance and operation Equipment Rental GI + Growth 9,371 9,782 10,211 10,657 11,122 11,607 4125200 423400 Maintenance and operation Motor Pool Equipment Rental GI + Growth 28,000 29,229 30,509 31,843 33,233 34,681 4125200 424220 Maintenance and operation All Other Equip Maint/Repair GI + Growth 36,006 37, 586 39,232 40,947 42,735 44,597 4125200 424230 Maintenance and operation Central Garage Charges GI + Growth 5,000 5,219 5,448 5,686 5,934 6,193 4125200 424240 Maintenance and operation Central Communications Chg GI + Growth 10,000 10,439 10,896 11,372 11,869 12,386 4125200 425400 General General Office Expense GI + Growth 5,000 5,219 5,448 5,686 5,934 6,193 4125200 425500 General Postage GI + Growth 100 104 109 114 119 124 4125200 425600 General Central Printing Charges GI + Growth 230 240 251 262 273 285 4125200 425610 General Outside Printing Expense GI + Growth 300 313 327 341 356 372 4125200 425800 General Computer Equip Purc Undr $5000 GI + Growth 5,000 5,219 5,448 5,686 5,934 6,193 4125200 425900 General Contract Compliance GI + Growth 450,000 469,745 490,320 511,758 534,095 557,367 4125200 426100 Materials and supplies Janitorial Supplies GI + Growth 810 846 883 921 961 1,003 4125200 426200 Materials and supplies Clothing/Linen/Safety Supplies GI + Growth 26,760 27,934 29 ,158 30,433 31,761 33,145 4125200 426600 Materials and supplies Chemical Supplies Chemicals 7,845,121 8,237,377 8,649,246 9,081,708 9,535,794 10,012,583 4125200 426700 Materials and supplies Maintenance Tools/Supplies General Inflation 5,000 5,175 5,356 5,544 5,738 5,938 4125200 426710 Materials and supplies Work Boot Reimbursement General Inflation 8,150 8,435 8,730 9,036 9,352 9,680 4125200 426800 Materials and supplies Special Department Supplies General Inflation 22,000 22,770 23,567 24,392 25,246 26,129 4125200 427100 General Travel & Meeting Expense General Inflation 500 518 536 554 574 594 4125200 427200 General Training General Inflation 30,000 31,050 32,137 33,262 34,426 35,631 4125200 428400 Claims and judgements Liability Insurance General Inflation 44,130 45,675 47,273 48,928 50,640 52,413

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 4125200 CIP-RELATED O&M
4125200 Contractual services MBR cassettes replacement General Inflation 2,000,000 2,000,000 2,000,000 2,070,000 4125200 Contractual services Digesters cleaning General Inflation 1,000,000 1,000,000 1,000,000 1,035,000 4125200 Contractual services RWQC P pavement rehabilitation General Inflation 100,000 200,000 200,000 200,000 207,000 4125200 Materials and supplies Laboratory Chemicals and Supplies - additional funds needed t o General Inflation 25,000 50,000 50,000 50,000 51,750 4125200 Contractual services Annual contract with equipment manufacturers for periodic fin General Inflation 150,000 300,000 300,000 300,000 310,500 Capital Purchases
4125200 Capital 462200 General Machine and Equipment General Inflation 79,008 81,773 84,635 87,598 90,663 93,837 Charges from Others
4125200 881100 General General Fund Allocation Chgs General Inflation 566,796$ 586,634$ 607,166 $ 628,417 $ 650,411 $ 673,176 $ 4125200 882510 General Utilization Chgs from 510 Fund General Inflation 21,970 22,739 23,535 24,359 25,211 26,093 4125200 882540 General Utilization Chgs from 540 Fund General Inflation 42,279 43,759 45,290 46,875 48,516 50,214 Total TREATMENT (4125200) 20,405,265$ 21,617,722 $ 25,873,312 $ 26,856,084 $ 27,883,069 $ 29,080,543 $ ENVIRONMENTAL COMPLIANCE (4125300)
Personnel
4125300 411100 Personnel services Salaries - Regular Salaries 1,050,244$ 1,092,254$ 1,135,944 $ 1,170,022 $ 1,205,123 $ 1,241,277 $ 4125300 411115 Personnel services Salaries-Additional Pay PERS Salaries 1,620$ 1,685 1,752 1,805 1,859 1,915 4125300 411130 Personnel services Compensatory Time Salaries 1,800$ 1,872 1,947 2,005 2,065 2,127 4125300 411510 Personnel services Accrued Payroll Salaries (5,162)$ (5,368) (5,583) ( 5,750) (5,923) (6,100) 4125300 412210 Personnel services Workers Compensation Ins Other Personnel Costs 9,108$ 9,472 9,851 10,147 10,451 10,765 4125300 412220 Personnel services Health Insurance Other Personnel Costs 103,525$ 107,666 111,973 115,332 118,792 122,356 4125300 412222 Personnel services Dental Insurance Other Personnel Costs 6,526$ 6,787 7,058 7,270 7,488 7,713 4125300 412230 Personnel services Life Insurance Other Personnel Costs 3,357$ 3,491 3,631 3,740 3,852 3,968 4125300 412240 Personnel services Unemployment Insurance Other Personnel Costs 587$ 610 635 654 673 694 4125300 412250 Personnel services Disability Insurance Other Personnel Costs 1,654$ 1,720 1,789 1,843 1,898 1,955 4125300 412317 Personnel services PERS Normal - Misc Other Personnel Costs 136,006$ 141,446 147,104 151,517 156,063 160,745 4125300 412318 Personnel services PERS UAL - Misc Other Personnel Costs 69,740$ 72,530 75,431 77,694 80,025 82,425 4125300 412320 Personnel services Medicare OASDI Other Personnel Costs 15,252$ 15,862 16,497 16,992 17,502 18,027 4125300 412400 Personnel services Deferred Compensation Other Personnel Costs 5,400$ 5,616 5,841 6,0 16 6,196 6,382 4125300 413120 Personnel services Overtime At 1.5 Rate Salaries 4,500$ 4,680 4,867 5,013 5,164 5,319 Non-Personnel
4125300 421043 Contractual services Prof Svcs Regulatory Comp General Inflation 42,000$ 43,470 44,991 46,566 48,196 49,883 4125300 422120 Maintenance and operation Telephone - Cellular General Inflation 8,156$ 8,441 8,737 9,043 9,359 9,687 4125300 423400 Maintenance and operation Motor Pool Equipment Rental General Inflation 52,530$ 54,369 56,271 58,241 60,279 62,389 4125300 424230 Maintenance and operation Central Garage Charges General Inflation 7,500$ 7,763 8,034 8,315 8,606 8,908 4125300 425200 General Periodicals & Dues General Inflation 5,200$ 5,382 5,570 5,765 5,967 6,176 4125300 425400 General General Office Expense General Inflation 4,120$ 4,264 4,413 4,568 4,728 4,893 4125300 425500 General Postage General Inflation 206$ 213 221 228 236 245 4125300 425600 General Central Printing Charges General Inflation 1,030$ 1,066 1,103 1,142 1,182 1,223 4125300 425610 General Outside Printing Expense General Inflation 600$ 621 643 665 6 89 713 4125300 425700 General Software Purchase/Licensing General Inflation 37,490$ 38,802 40,160 41,566 43,021 44,526 4125300 425800 General Computer Equip Purc Undr $5000 General Inflation 7,500$ 7,763 8,034 8,315 8,606 8,908 4125300 426200 Materials and supplies Clothing/Linen/Safety Supplies General Inflation 9,700$ 10,040 10,391 10,755 11,131 11,521 4125300 426300 Materials and supplies Motor Fuels & Lubricants General Inflation 600$ 621 643 665 689 713 4125300 426700 Materials and supplies Maintenance Tools/Supplies General Inflation 16,123$ 16,687 17,271 17,876 18,502 19,149 4125300 426710 Materials and supplies Work Boot Reimbursement General Inflation 3,700$ 3,830 3,964 4,102 4,246 4,394 4125300 426800 Materials and supplies Special Department Supplies General Inflation 7,500$ 7,763 8,034 8,315 8,606 8,908 4125300 427100 General Travel & Meeting Expense General Inflation 8,820$ 9,129 9,448 9,779 10,121 10,475 4125300 427200 General Training General Inflation 10,000$ 10,350 10,712 11,087 11,475 11,877 4125300 428400 Claims and judgements Liability Insurance General Inflation 15,220$ 15,753 16,304 16,875 17, 465 18,077 4125300 CIP-RELATED O&M
4125300 Add General Isco Samplers General Inflation 14,000$ 14,000 14,000 14,000 14,000 14,490 4125300 General Handheld Meters General Inflation 2,000$ 2,000 2,000 2,000 2,000 2,070

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 4125300 General Flow Meters General Inflation 6,000$ 6,000 6,000 6,000 6,000 6,210 4125300 General New PreTreatment Data (TBD) General Inflation 20,000$ 20,000 20,000 20,000 20,000 20,700 4125300 Capital General New Vehicles General Inflation 60,000$ 60,000 60,000 60,000 60,000 62,100 4125300 450368 General SPB Program - Comm/Indust General Inflation 145,600$ 150,696$ 155,970$ 161,429$ 167,079$ 172,927$ 4125300 450369 General SPB Program - Residential General Inflation 57,000$ 58,995 61,060 63,197 65,409 67,698 Capital Purchases
4125300 Capital 462200 General Machine and Equipment General Inflation 6,000$ 6,210 6,427 6,652 6,885 7,126 Charges from Others
4125300 881100 General General Fund Allocation Chgs General Inflation 142,853$ 147,853$ 153,028$ 158,384$ 163,927$ 169,665$ Charges to Others
4125300 892260 General Utilization Chgs to 260 Fund General Inflation (63,755)$ (65,986)$ (68,296)$ (70,686)$ (73,160)$ (75,721)$ 4125300 892540 General Utilization Chgs to 540 Fund General Inflation (63,755)$ (65,986) (68,296) (70,686) (73,160) (75,721) 4125300 894540 Personnel services Interfund Services to 540 Fund General Inflation (30,900)$ (31,982) (33,101) (34,259) (35,458) (36,700) Tota
l ENVIRONMENTAL COMPLIANCE (4125300) 1,937,196$ 2,008,449$ 2,082,476$ 2,144,199$ 2,207,855$ 2,277,074$ PLANT MAINTENANCE (4125400)
Personnel
4125400 411100 Personnel services Salaries - Regular Salaries 1,397,203$ 1,453,091$ 1,511,215$ 1,556,551$ 1,603,248$ 1,651,345$ 4125400 411115 Personnel services Salaries-Additional Pay PERS Salaries 810 842 876 902 929 957 4125400 411510 Personnel services Accrued Payroll Salaries (7,483) (7,782) (8,093) (8,336) (8,586) (8,844) 4125400 412210 Personnel services Workers Compensation Ins Other Personnel Costs 16,713 17,382 18,077 18,619 19,178 19,753 4125400 412220 Personnel services Health Insurance Other Personnel Costs 207,716 216,024 224,665 231,405 238,347 245,498 4125400 412222 Personnel services Dental Insurance Other Personnel Costs 9,769 10,159 10,566 10,883 11,209 11,545 4125400 412230 Personnel services Life Insurance Other Personnel Costs 4,446 4,624 4,809 4,953 5,102 5,255 4125400 412240 Personnel services Unemployment Insurance Other Personnel Costs 778 809 841 866 892 919 4125400 412250 Personnel services Disability Insurance Other Personnel Costs 2,696 2,804 2,916 3,004 3,094 3,187 4125400 412317 Pe
rsonnel services PERS Normal - Misc Other Personnel Costs 180,763 187,994 195,513 201,379 207,420 213,643 4125400 412318 Personnel services PERS UAL - Misc Other Personnel Costs 95,623 99,448 103,426 106,529 109,725 113,016 4125400 412320 Personnel services Medicare OASDI Other Personnel Costs 18,870 19,625 20,410 21,022 21,653 22,303 4125400 412400 Personnel services Deferred Compensation Other Personnel Costs 5,670 5,897 6,133 6,317 6,506 6,701 4125400 413110 Personnel services Overtime At Straight Rate Salaries 46,100 47,944 49,862 51,357 52,898 54,485 4125400 413120 Personnel services Overtime At 1.5 Rate Salaries 12,150 12,636 13,141 13,536 13,942 14,360 4125400 413130 Personnel services Overtime At Double Time Rate Salaries 4,950 5,148 5,354 5,515 5,680 5,850 Non-Personnel
4125400 422120 Maintenance and operation Telephone - Cellular General Inflation 10,712 11,087 11,475 11,877 12,292 12,722 4125400 422700 Maintenance and operation Refuse/Disposal Fees General Inflation 30,785 31,862 32,978 34,132 35,326 36,563 4125400 423400 Maintenance and operation Motor Pool Equipment Rental General Inflation 70,000 72,450 74,986 77,610 80,327 83,138 4125400 424130 M a
intenance and operation Maint/Repair of Bldgs & Improv General Inflation 362,557 375,246 388,380 401,973 416,042 430,604 4125400 424220 Maintenance and operation All Other Equip Maint/Repair General Inflation 561,319 580,965 601,299 622,344 644,126 666,671 4125400 424230 Maintenance and operation Central Garage Charges General Inflation 30,900 31,982 33,101 34,259 35,458 36,700 4125400 425200 General Periodicals & Dues General Inflation 4,000 4,140 4,285 4,435 4,590 4,751 4125400 425400 General General Office Expense General Inflation 3,000 3,105 3,214 3,326 3,443 3,563 4125400 425500 General Postage General Inflation 1,500 1,553 1,607 1,663 1,721 1,782 4125400 425610 General Outside Printing Expense General Inflation 100 104 107 111 115 119 4125400 425700 General Software Purchase/Licensing General Inflation 2,000 2,070 2,142 2,217 2,295 2,375 4125400 425800 General Computer Equip Purc Undr $5000 General Inflation 4,000 4,140 4,285 4,435 4,590 4,751 4125400 426100 Materials and supplies Janitorial Supplies General Inflation 3,500 3,623 3,749 3,881 4,016 4,157 4125400 426200 Materials and supplies Clothing/Linen/Safety Supplies Genera l Inflation 35,000 36,225 37,493 38,805 40,163 41,569 4125400 426300 Materials and supplies Motor Fuels & Lubricants General Inflation 6,000 6,210 6,427 6,652 6,885 7,126 4125400 426600 Materials and supplies Chemical Supplies Chemicals 5,000 5,250 5,513 5,788 6,078 6,381 4125400 426700 Materials and supplies Maintenance Tools/Supplies General Inflation 10,000 10,350 10,712 11,087 11,475 11,877 4125400 426710 Materials and supplies Work Boot Reimbursement General Inflation 5,900 6,107 6,320 6,541 6,770 7,007 4125400 427200 General Training General Inflation 20,000 20,700 21,425 22,174 22,950 23,754 4125400 428400 Claims and judgements Liability Insurance General Inflation 27,390 28,349 29,341 30,368 31,431 32,531

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 4125400 Capital 462050 General Building and Improvements General Inflation 60,000$ 62,100$ 64,274$ 66,523$ 68,851$ 71,261$ 4125400 Capital 462210 General Sewer Equip Replacement/Const General Inflation 100,000 103,500 107,123 110,872 114,752 118,769 Charges from Others
4125400 881100 General General Fund Allocation Chgs General Inflation 310,480$ 321,347$ 332,594$ 344,235$ 356,283$ 368,753$ 4125400 882510 General Utilization Chgs from 510 Fund General Inflation 1,200 1,242 1,285 1,330 1,377 1,425 Total PLANT MAINTENANCE (4125400) 3,662,117$ 3,800,350$ 3,943,824$ 4,071,142$ 4,202,597$ 4,338,323$ ELECTRICAL AND INSTRUMENTATION (4125410)
Personnel
4125410 411100 Personnel services Salaries - Regular Salaries 837,580$ 871,083$ 905,926$ 933,104$ 961,097$ 989,930$ 4125410 411410 Personnel services Vacation Payoffs Salaries 18,415 19,151 19,918 20,515 21,131 21,764 4125410 411420 Personnel services Sick Leave Payoff Salaries 29,777 30,968 32,206 33,172 34,168 35,193 4125410 411510 Personnel services Accrued Payroll Salaries (4,274) (4,445) (4,623) (4,762) (4,904) (5,052) 4125410 412210 Personnel services Workers Compensation Ins Other Personnel Costs 8,199 8,527 8,868 9,134 9,408 9,690 4125410 412220 Personnel services Health Insurance Other Personnel Costs 82,661 85,968 89,407 92,089 94,851 97,697 4125410 412222 Personnel services Dental Insurance Other Personnel Costs 5,027 5,228 5,437 5,600 5,768 5,941 4125410 412230 Personnel services Life Insurance Other Personnel Costs 2,349 2,443 2,541 2,617 2,695 2,776 4125410 412240 Personnel services Unemployment Insurance Other Personnel Costs 467 486 505 520 536 552 4125410 412250 Personnel services Disability Insurance Other Personnel Costs 1,409 1,466 1,524 1,570 1,617 1,666 4125410 412317 Personnel services PERS Normal - Misc Other Personnel Costs 108,299 112,631 117,136 120,650 124,270 127,998 4125410 412318 Personnel services PERS UAL - Misc Other Personnel Costs 55,139 57,345 59,639 61,428 63,271 65,169 4125410 412320 Personnel services Medicare OASDI Other Personnel Costs 12,146 12,631 13,137 13,531 13,937 14,355 4125410 412400 Personnel services Deferred Compensation Other Personnel Costs 3,780 3,931 4,088 4,211 4,337 4,468 4125410 413110 Personnel services Overtime At Straight Rate Salaries 56,524 58,785 61,136 62,970 64,859 66,805 4125410 413120 Personnel services Overtime At 1.5 Rate Salaries 12,150 12,636 13 ,141 13,536 13,942 14,360 4125410 413130 Personnel services Overtime At Double Time Rate Salaries 3,600 3,744 3,894 4,011 4,131 4,255 Non-Personnel
4125410 422120 Maintenance and operation Telephone - Cellular General Inflation 2,600 2,691 2,785 2,883 2,984 3,088 4125410 423400 Maintenance and operation Motor Pool Equipment Rental General Inflation 15,000 15,525 16,068 16,631 17,213 17,815 4125410 424130 Maintenance and operation Maint/Repair of Bldgs & Improv General Inflation 65,500 67,793 70,165 72,621 75,163 77,793 4125410 424220 Maintenance and operation All Other Equip Maint/Repair General Inflation 419,469 434,150 449,346 465,073 481,350 498,198 4125410 424230 Maintenance and operation Central Garage Charges General Inflation 3,200 3,312 3,428 3,548 3,672 3,801 4125410 425200 General Periodicals & Dues General Inflation 600 621 643 665 689 713 4125410 425400 General General Office Expense General Inflation 2,250 2,329 2,410 2,495 2,582 2,672 4125410 425500 General Postage General Inflation 200 207 214 222 230 238 4125410 425800 General Computer Equip Purc Undr $5000 General Inflation 3,000 3,105 3, 214 3,326 3,443 3,563 4125410 426100 Materials and supplies Janitorial Supplies General Inflation 1,030 1,066 1,103 1,142 1,182 1,223 4125410 426200 Materials and supplies Clothing/Linen/Safety Supplies General Inflation 4,000 4,140 4,285 4,435 4,590 4,751 4125410 426300 Materials and supplies Motor Fuels & Lubricants General Inflation 1,614 1,670 1,729 1,789 1,852 1,917 4125410 426600 Materials and supplies Chemical Supplies Chemicals 5,000 5,250 5,513 5,788 6,078 6,381 4125410 426700 Materials and supplies Maintenance Tools/Supplies General Inflation 12,000 12,420 12,855 13,305 13,770 14,252 4125410 426710 Materials and supplies Work Boot Reimbursement General Inflation 2,450 2,536 2,625 2,716 2,811 2,910 4125410 426800 Materials and supplies Special Department Supplies General Inflation 3,500 3,623 3,749 3,881 4,016 4,157 4125410 427200 General Training General Inflation 15,000 15,525 16,068 16,631 17,213 17,815 4125410 428400 Claims and judgements Liability Insurance General Inflation 13,700 14,180 14,676 15,189 15,721 16,271 Capital Purchases
4125410 Capital 462200 General Machine and Equipment General Inflation 128,700 133,205 137,867 142, 692 147,686 152,855 4125410 Capital 462210 General Sewer Equip Replacement/Const General Inflation 155,000 160,425 166,040 171,851 177,866 184,091 Charges from Others
4125410 881100 General General Fund Allocation Chgs General Inflation 153,682$ 159,061$ 164,628$ 170,390$ 176,354$ 182,526$ TOTAL ELECTRICAL AND INSTRUMENTATION (4125410) 2,240,742$ 2,325,409$ 2,413,290$ 2,491,168$ 2,571,576$ 2,654,597$

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 SEWER SCADA & SPL (4125420)
Personnel
4125420 411100 Personnel services Salaries - Regular Salaries 324,932$ 337,930$ 351,447 $ 361,990 $ 372,850 $ 384,035 $ 4125420 411510 Personnel services Accrued Payroll Salaries (1,660) (1,726) (1,795) (1,849) (1,904) (1,961) 4125420 412210 Personnel services Workers Compensation Ins Other Personnel Costs 2,736 2,845 2,959 3,048 3,139 3,234 4125420 412220 Personnel services Health Insurance Other Personnel Costs 46,627 48,492 50,432 51,945 53,503 55,108 4125420 412222 Personnel services Dental Insurance Other Personnel Costs 1,918 1,995 2,074 2,137 2,201 2,267 4125420 412230 Personnel services Life Insurance Other Personnel Costs 1,382 1,437 1,494 1,539 1,585 1,633 4125420 412240 Personnel services Unemployment Insurance Other Personnel Costs 182 189 197 203 209 215 4125420 412250 Personnel services Disability Insurance Other Personnel Costs 399 415 431 444 457 471 4125420 412317 Personnel services PERS Normal - Misc Other Personnel Costs 42,014 43,694 45,442 46,805 48,210 49,656 4125420 412318 Personnel services PERS UAL - Misc Other Personnel Costs 23,227 24,156 25,123 25,876 26,653 27,452 4125420 412320 Pe
rsonnel services Medicare OASDI Other Personnel Costs 4,712 4,900 5,096 5,249 5,406 5,568 4125420 412400 Personnel services Deferred Compensation Other Personnel Costs 2,700 2,808 2,920 3,008 3,098 3,191 4125420 413110 Personnel services Overtime At Straight Rate Salaries 55,917 58,154 60,480 62,294 64,163 66,088 4125420 413120 Personnel services Overtime At 1.5 Rate Salaries 7,079 7,363 7,657 7,887 8,123 8,367 4125420 413130 Personnel services Overtime At Double Time Rate Salaries 954 992 1,032 1,063 1,095 1,128 Non-Personnel
4125420 422120 Maintenance and operation Telephone - Cellular General Inflation 2,876 2,977 3,081 3,189 3,300 3,416 4125420 423400 Maintenance and operation Motor Pool Equipment Rental General Inflation 10,000 10,350 10,712 11,087 11,475 11,877 4125420 424220 Maintenance and operation All Other Equip Maint/Repair General Inflation 113,000 116,955 121,048 125,285 129,670 134,209 4125420 424230 Maintenance and operation Central Garage Charges General Inflation 200 207 214 222 230 238 4125420 425200 General Periodicals & Dues General Inflation 835 864 894 926 958 992 4125420 425400 Ge ne
ral General Office Expense General Inflation 2,000 2,070 2,142 2,217 2,295 2,375 4125420 425500 General Postage General Inflation 50 52 54 55 57 59 4125420 425700 General Software Purchase/Licensing General Inflation 148,823 154,032 159,423 165,003 170,778 176,755 4125420 425800 General Computer Equip Purc Undr $5000 General Inflation 2,300 2,381 2,464 2,550 2,639 2,732 4125420 425806 General Computers-Software General Inflation 21,769 22,531 23,319 24,136 24,980 25,855 4125420 426200 Materials and supplies Clothing/Linen/Safety Supplies General Inflation 1,200 1,242 1,285 1,330 1,377 1,425 4125420 426700 Materials and supplies Maintenance Tools/Supplies General Inflation 9,000 9,315 9,641 9,978 10,328 10,689 4125420 426710 Materials and supplies Work Boot Reimbursement General Inflation 850 880 911 942 975 1,010 4125420 427200 General Training General Inflation 6,000 6,210 6,427 6,652 6,885 7,126 4125420 428400 Claims and judgements Liability Insurance General Inflation 4,570 4,730 4,895 5,067 5,244 5,428 Capital Purchases
4125420 Capi
tal 462210 General Sewer Equip Replacement/Const General Inflation 262,000$ 271,170$ 280,661$ 290,484$ 300,651$ 311,174$ Charges from Others
4125420 881100 General General Fund Allocation Chgs General Inflation 50,971$ 52,755$ 54,601$ 56,512$ 58,490$ 60,538$ Total SEWER SCADA & SPL (4125420) 1,149,563$ 1,192,363$ 1,236,764$ 1,277,276$ 1,319,122$ 1,362,348$ WAREHOUSE (4125430)
Personnel
4125430 411100 Personnel services Salaries - Regular Salaries 135,044$ 140,446$ 146,064$ 150,445$ 154,959$ 159,608$ 4125430 411510 Personnel services Accrued Payroll Salaries (725) (754) (784) (808) (832) (857) 4125430 412210 Personnel services Workers Compensation Ins Other Personnel Costs 2,110 2,194 2,282 2,351 2,421 2,494 4125430 412220 Personnel services Health Insurance Other Personnel Costs 27,692 28,800 29,952 30,850 31,776 32,729 4125430 412222 Personnel services Dental Insurance Other Personnel Costs 1,469 1,528 1,589 1,637 1,686 1,736 4125430 412230 Personnel services Life Insurance Other Personnel Costs 408 424 441 455 468 482 4125430 412240 Personnel services Unemployment Insurance Other Personnel Costs 76 79 82 85 87 90 4125430 412250 Pe
rsonnel services Disability Insurance Other Personnel Costs 272 283 294 303 312 321 4125430 412317 Personnel services PERS Normal - Misc Other Personnel Costs 17,461 18,159 18,886 19,452 20,036 20,637 4125430 412318 Personnel services PERS UAL - Misc Other Personnel Costs 9,819 10,212 10,620 10,939 11,267 11,605 4125430 412320 Personnel services Medicare OASDI Other Personnel Costs 1,958 2,036 2,118 2,181 2,247 2,314 4125430 412400 Personnel services Deferred Compensation Other Personnel Costs 600 624 649 668 688 709 4125430 413120 Personnel services Overtime At 1.5 Rate Salaries 3,713 3,862 4,016 4,136 4,261 4,388

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 4125430 413130 Personnel services Overtime At Double Time Rate Salaries 758 788 820 844 870 896 Non-Personnel
4125430 422120 Maintenance and operation Telephone - Cellular General Inflation 1,000 1,035 1,071 1,109 1,148 1,188 4125430 424130 Maintenance and operation Maint/Repair of Bldgs & Improv General Inflation 5,000 5,175 5,356 5,544 5,738 5,938 4125430 424220 Maintenance and operation All Other Equip Maint/Repair General Inflation 250 259 268 277 287 297 4125430 425400 General General Office Expense General Inflation 1,000 1,035 1,071 1,109 1,148 1,188 4125430 425500 General Postage General Inflation 250 259 268 277 287 297 4125430 425800 General Computer Equip Purc Undr $5000 General Inflation 1,500 1,553 1,607 1,663 1,721 1,782 4125430 426100 Materials and supplies Janitorial Supplies General Inflation 400 414 428 443 459 475 4125430 426200 Materials and supplies Clothing/Linen/Safety Supplies General Inflation 750 776 803 832 861 891 4125430 426700 Materials and supplies Maintenance Tools/Supplies General Inflation 300 311 321 333 344 356 4125430 426710 Materials and supplies Work Boot Reimbursement Genera l Inflation 500 518 536 554 574 594 4125430 426800 Materials and supplies Special Department Supplies General Inflation 2,500 2,588 2,678 2,772 2,869 2,969 4125430 427200 General Training General Inflation 2,000 2,070 2,142 2,217 2,295 2,375 4125430 428400 Claims and judgements Liability Insurance General Inflation 3,040 3,146 3,257 3,371 3,488 3,611 Charges from Others
4125430 881100 General General Fund Allocation Chgs General Inflation 27,682$ 28,651$ 29,654$ 30,692$ 31,766$ 32,878$ Total WAREHOUSE (4125430) 246,827$ 256,469$ 266,489$ 274,731$ 283,229$ 291,991$ LABORATORY SERVICES (4125500)
Personnel
4125500 411100 Personnel services Salaries - Regular Salaries 579,646$ 602,832$ 626,945$ 645,753$ 665,126$ 685,080$ 4125500 411510 Personnel services Accrued Payroll Salaries (2,969) (3,088) (3,211) (3,308) (3,407) (3,509) 4125500 412210 Personnel services Workers Compensation Ins Other Personnel Costs 4,554 4,736 4,926 5,073 5,226 5,382 4125500 412220 Personnel services Health Insurance Other Personnel Costs 67,594 70,297 73,109 75,303 77,562 79,888 4125500 412222 Personnel services Dental Insurance Other Personnel Costs 3,046 3,167 3,294 3,393 3,495 3,600 4125500 412230 Personnel services Life Insurance Other Personnel Costs 1,355 1,409 1,465 1,509 1,554 1,601 4125500 412240 Personnel services Unemployment Insurance Other Personnel Costs 324 337 350 361 372 383 4125500 412250 Personnel services Disability Insurance Other Personnel Costs 490 509 530 545 562 579 4125500 412317 Personnel services PERS Normal - Misc Other Personnel Costs 74,948 77,945 81,063 83,495 86,000 88,580 4125500 412318 Personnel services PERS UAL - Misc Other Personnel Costs 39,172 40,738 42,368 43,639 44,948 46,297 4125500 412320 Personnel services Medicare OASDI Other Personnel Costs 8,405 8,741 9,091 9,364 9,645 9,934 4125500 412400 Personnel services Deferred Compensation Other Personnel Costs 1,890 1,966 2,044 2,106 2,169 2,234 4125500 413120 Personnel services Overtime At 1.5 Rate Salaries 9,000 9,360 9,734 10,026 10,327 10,637 4125500 413230 Personnel services Holiday O/T-Strt/Subj To Retir Salaries 5,175 5,382 5,597 5,765 5,938 6,116 Non-Personnel
4125500 421000 Contractual services Professional Services Genera l Inflation 124,848$ 129,218$ 133,740$ 138,421$ 143,266$ 148,280$ 4125500 421043 Contractual services Prof Svcs Regulatory Comp General Inflation 22,054 22,826 23,625 24,452 25,307 26,193 4125500 422120 Maintenance and operation Telephone - Cellular General Inflation 1,217 1,260 1,304 1,349 1,397 1,445 4125500 424130 Maintenance and operation Maint/Repair of Bldgs & Improv General Inflation 12,000 12,420 12,855 13,305 13,770 14,252 4125500 424220 Maintenance and operation All Other Equip Maint/Repair General Inflation 109,882 113,728 117,708 121,828 126,092 130,505 4125500 425200 General Periodicals & Dues General Inflation 20,600 21,321 22,067 22,840 23,639 24,466 4125500 425400 General General Office Expense General Inflation 3,000 3,105 3,214 3,326 3,443 3,563 4125500 425500 General Postage General Inflation 10,000 10,350 10,712 11,087 11,475 11,877 4125500 425600 General Central Printing Charges General Inflation 155 160 166 172 178 184 4125500 425800 General Computer Equip Purc Undr $5000 General Inflation 5,000 5,175 5,356 5,544 5,738 5,938 4125500 426100 Materials and supplies Janitorial Supplies General Inflation 258 267 276 2 86 296 306 4125500 426200 Materials and supplies Clothing/Linen/Safety Supplies General Inflation 7,260 7,514 7,777 8,049 8,331 8,623 4125500 426700 Materials and supplies Maintenance Tools/Supplies General Inflation 250 259 268 277 287 297 4125500 426710 Materials and supplies Work Boot Reimbursement General Inflation 1,500 1,553 1,607 1,663 1,721 1,782 4125500 426800 Materials and supplies Special Department Supplies General Inflation 100,110 103,614 107,240 110,994 114,879 118,899 4125500 427100 General Travel & Meeting Expense General Inflation 1,000 1,035 1,071 1,109 1,148 1,188 4125500 427200 General Training General Inflation 7,949 8,227 8,515 8,813 9,122 9,441 4125500 428400 Claims and judgements Liability Insurance General Inflation 7,610 7,876 8,152 8,437 8,733 9,038

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31

CIP-RELATED O&M
4125500 General Labratory Instruments - such as, AutoTiTrator, IC, SFA, ICAP, G C General Inflation 60,000$ 60,000$ 60,000 $ 60,000 $ 60,000 $ 62,100$ 4125500 General LIMS/Qualtracs Software General Inflation 30,000 30,000 30,000 30,000 30,000 31,050 Capital Purchases
4125500 Capital 462200 General Machine and Equipment General Inflation 50,000$ 51,750$ 53,561 $ 55,436 $ 57,376 $ 59,384 $ Charges from Others
4125500 881100 General General Fund Allocation Chgs General Inflation 80,138$ 82,943$ 85,846 $ 88,850 $ 91,960 $ 95,179 $ Total LABORATORY SERVICES (4125500) 1,447,458$ 1,498,932 $ 1,552,367 $ 1,599,263 $ 1,647,672 $ 1,700,793 $ DEBT SERVICE (4125600) COME BACK TO IT LATER
Non-Personnel
4125600 421000 Contractual services Professional Services General Inflation 6,986$ 7,231$ 7,484 $ 7,746 $ 8,017 $ 8,297 $ 4125600 447010 Annual Bond Expense Annual Bond Expense General Inflation 11,603$ 12,010$ 12,430 $ 12,865 $ 13,315 $ 13,781 $ Debt Service
4125600 481000 Principal Principal [ from Debt tab ] 12,670,000$ 9,905,000 $ 12,735,000 $ 14,350,595 $ 15,819,658 $ 16,624,391 $ 4125600 482000 Interest expense Interest [ from Debt tab ] 11,519,415 12,728,275 12,927,581 14,552,499 13,816,970 13,007,112 4125600 489500 Pension Obligation Bonds Sp Item-Pens. Oblig. Bonds [ from Debt tab ] 1,509,301 1,433,487 1,018,364 849,419 690,000 670,734 Tota
l DEBT SERVICE (4125600) 25,717,306$ 24,086,002$ 26,700,859$ 29,773,124$ 30,347,960$ 30,324,315$ SEWER CAPITAL ENGINEERING SERV (4125900)
Personnel
4125900 411100 Personnel services Salaries - Regular Salaries 1,015,169$ 1,055,776$ 1,098,007$ 1,130,947$ 1,164,876$ 1,199,822$ 4125900 411510 Personnel services Accrued Payroll Salaries (5,041) (5,243) (5,452) (5,616) (5,784) (5,958) 4125900 412210 Personnel services Workers Compensation Ins Other Personnel Costs 6,372 6,627 6,892 7,099 7,312 7,531 4125900 412220 Personnel services Health Insurance Other Personnel Costs 74,660 77,647 80,753 83,175 85,671 88,241 4125900 412222 Personnel services Dental Insurance Other Personnel Costs 3,769 3,920 4,077 4,199 4,325 4,455 4125900 412230 Personnel services Life Insurance Other Personnel Costs 4,081 4,244 4,414 4,546 4,682 4,823 4125900 412240 Personnel services Unemployment Insurance Other Personnel Costs 567 590 613 632 651 670 4125900 412250 Personnel services Disability Insurance Other Personnel Costs 367 382 397 409 421 434 4125900 412251 Personnel services ST Disability Insurance Other Personnel Costs 553 575 598 616 634 653 4125900 412317 Personnel services PERS Normal - Misc Other Personnel Costs 131,261 136,512 141,972 146,232 150,618 155,137 4125900 412318 Personnel services PERS UAL - Misc Other Personnel Costs 66,869 69,544 72,326 74,495 76,730 79,032 4125900 412320 Personnel services Medicare OASDI Other Personnel Costs 14,720 15,309 15,922 16,399 16,891 17,398 4125900 412400 Personnel services Deferred Compensation Other Personnel Costs 5,670 5,897 6,133 6,317 6,506 6,701 Non-Personnel
4125900 421000 Contractual services Professional Services General Inflation 100,000$ 103,500$ 107,123$ 110,872$ 114,752$ 118,769$ 4125900 425200 General Periodicals & Dues General Inflation 1,500 1,553 1,607 1,663 1,721 1,782 4125900 425400 General General Office Expense General Inflation 3,000 3,105 3,214 3,326 3,443 3,563 4125900 425700 General Software Purchase/Licensing General Inflation 3,090 3,198 3,310 3,426 3,546 3,670 4125900 426200 Materials and supplies Clothing/Linen/Safety Supplies General Inflation 600 621 643 665 689 713 4125900 426710 Materials and supplies Work Boot Reimbursement General Inflation 2,450 2,536 2,625 2,716 2,811 2,910 4125900 426800 Materials and supplies Special Department Supplies Genera l Inflation 300 311 321 333 344 356 4125900 427100 General Travel & Meeting Expense General Inflation 200 207 214 222 230 238 4125900 427200 General Training General Inflation 6,000 6,210 6,427 6,652 6,885 7,126 4125900 428400 Claims and judgements Liability Insurance General Inflation 10,650 11,023 11,409 11,808 12,221 12,649 Charges from Others
4125900 881100 General General Fund Allocation Chgs General Inflation 76,494$ 79,171$ 81,942$ 84,810$ 87,779$ 90,851$ Charges to Others

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 4125900 894550 Personnel services Interfund Services to 550 Fund General Inflation (538,064) (559,226) (581,221) (599,045) (617,416) (636,352) Total SEWER CAPITAL ENGINEERING SERV (4125900) 985,238$ 1,023,987$ 1,064,263$ 1,096,899$ 1,130,538$ 1,165,212$

3.93% 3.93% 3.07% 3.07% 3.07%
PLANT CONST. SUPPORT (4125910)
Personnel
4125910 411100 Personnel services Salaries - Regular Salaries 263,399$ 273,935$ 284,893$ 293,440$ 302,243$ 311,310$ 4125910 411115 Personnel services Salaries-Additional Pay PERS Salaries 8,090 8,414 8,750 9,013 9,283 9,562 4125910 411510 Personnel services Accrued Payroll Salaries (1,364) (1,419) (1,476) (1,520) (1,566) (1,613) 4125910 412210 Personnel services Workers Compensation Ins Other Personnel Costs 1,818 1,891 1,966 2,025 2,086 2,149 4125910 412220 Personnel services Health Insurance Other Personnel Costs 20,600 21,424 22,281 22,950 23,638 24,347 4125910 412222 Personnel services Dental Insurance Other Personnel Costs 493 513 533 549 566 583 4125910 412230 Personnel services Life Insurance Other Personnel Costs 972 1,011 1,051 1,083 1,115 1,149 4125910 412240 Personnel services Unemployment Insurance Other Personnel Costs 147 153 159 163 168 173 4125910 412250 Personnel services Disability Insurance Other Personnel Costs 122 127 132 136 140 145 4125910 412317 Personnel services PERS Normal - Misc Other Personnel Costs 35,104 36,508 37,968 39,107 40,280 41,489 4125910 412318 Personnel services PERS UAL - Misc Other Personnel Costs 17,768 18,479 19,218 19,794 20,388 21,000 4125910 412320 Personnel services Medicare OASDI Other Personnel Costs 3,937 4,094 4,258 4,386 4,517 4,653 4125910 412400 Personnel services Deferred Compensation Other Personnel Costs 1,350 1,404 1,460 1,504 1,549 1,596 4125910 413120 Personnel services Overtime At 1.5 Rate Salaries 450 468 487 501 516 532 Non-Personnel
4125910 422120 Maintenance and operation Telephone - Cellular General Inflation 1,425 1,475 1,526 1,580 1,635 1,692 4125910 423400 Maintenance and operation Motor Pool Equipment Rental General Inflation 14,763 15,280 15,814 16,368 16,941 17,534 4125910 424220 Maintenance and operation All Other Equip Maint/Repair General Inflation 4,000 4,140 4,285 4,435 4,590 4,751 4125910 424230 Maintenance and operation Central Garage Charges General Inflation 480 497 514 532 551 570 4125910 425400 General General Office Expense Genera l Inflation 1,600 1,656 1,714 1,774 1,836 1,900 4125910 425500 General Postage General Inflation 50 52 54 55 57 59 4125910 425600 General Central Printing Charges General Inflation 50 52 54 55 57 59 4125910 425800 General Computer Equip Purc Undr $5000 General Inflation 2,500 2,588 2,678 2,772 2,869 2,969 4125910 426200 Materials and supplies Clothing/Linen/Safety Supplies General Inflation 700 725 750 776 803 831 4125910 426710 Materials and supplies Work Boot Reimbursement General Inflation 500 518 536 554 574 594 4125910 426800 Materials and supplies Special Department Supplies General Inflation 500 518 536 554 574 594 4125910 427200 General Training General Inflation 2,000 2,070 2,142 2,217 2,295 2,375 4125910 428400 Claims and judgements Liability Insurance General Inflation 3,040 3,146 3,257 3,371 3,488 3,611 Charges from Others
4125910 881100 General General Fund Allocation Chgs General Inflation 28,229$ 29,217$ 30,240$ 31,298$ 32,393$ 33,527$ Charges to Others
4125910 894550 Pe
rsonnel services Interfund Services to 550 Fund <Calculated> (169,415) (428,932) (445,780) (459,474) (473,590) (488,141) Total PLANT CONST. SUPPORT (4125910) 243,308$ -$ -$ -$ -$ -$ 4125910 894550 Interfund Services to 550 Fund Escalator 3.93% 3.93% 3.07% 3.07% 3.07% TOTAL EXPENDITURES 73,400,366$ 73,753,528$ 81,677,891$ 86,902,587$ 89,513,971$ 91,738,367$

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

OPERATIONS & MAINTENANCE
NOTE: O&M EXPENDITURE PROJECTION OVERRIDDEN ON REVENUE REQUIREMENT 2026 2027 2028 2029 2030 2031 In Use FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Capital Costs Excluded From Coverage Test 468,708$ 485,113 $ 502,092 $ 519,665 $ 537,853 $ 556,678 $ RATE REVENUES WITHOUT INCREASES - FOR REPROT TABLES - DOES NOT FLOW INTO MODEL FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/3 0 FY 2030/31

RATE REVENUES WITHOUT INCREASES
348110 Commercial Commercial Growth 9,485,796$ 9,570,009$ 9,654,221 $ 9,738,434 $ 9,822,647 $ 9,906,859 $ 348130 Residential Sewage Residential Sewage Growth 32,514,128 32,802,781 33,091,433 33,380,086 33,668,739 33,957,391 348253 Commercial Sewer Spec Billing Comme rcial Sewer Spec Billing Growth 3,365,414 3,395,292 3,425,169 3,455,046 3,484,924 3,514,801 348401 Residential Pumping Residential Pumping Growth 14,410,848 14,538,784 14,666,720 14,794,656 14,922,592 15,050,528 348403 Commercial Pumping Commercial Pumping Growth 2,283,558 2,303,831 2,324,104 2,344,377 2,364,650 2,384,922 TOTAL RATE REVENUES WITHOUT INCREASES 62,059,744$ 62,610,696 $ 63,161,647 $ 63,712,599 $ 64,263,551 $ 64,814,502 $

SEWER RATE STUDY UPDATE
SEPTEMBER 2026 / FINAL / CAROLLO
CI

TY OF RIVERSIDE

SEWER RATE STUDY UPDATE

APPENDIX D REVENUE REQUIREMENTS CALCULATION

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

REVENUE REQUIREMENT
Other Operating Expenses
Debt Service 24,189,415$ 22,633,275 $ 25,662,581 $ 28,903,094 $ 29,636,628 $ 29,631,503 $ Rate Funded Capital - 1,856,772 - - - 182,207 Subtotal: Other Operating Expenditures 24,189,415 $ 24,490,047 $ 25,662,581 $ 28,903,094 $ 29,636,628 $ 29,813,710 $ TOTAL EXPENDITURES 73,400,366 $ 75,610,300 $ 81,677,891 $ 86,902,587 $ 89,513,971 $ 91,920,575 $

FALSE T RUET RUET RUET RUET RUE
Policy Expenditures
Transfer to Connection Fees Fund 3,915,508 3,950,269 3,985,030 4,019,791 4,054,552 4,089,313 Subtotal: Total Policy Expenditures 3,915,508$ 3,950,269$ 3,985,030$ 4,019,791$ 4,054,552$ 4,089,313$ TOTAL EXPENDITURES for CASH FLOW TEST 77,315,874$ 79,560,569$ 85,662,921$ 90,922,378$ 93,568,523$ 96,009,887$ CASH FLOW SURPLUS (DEFICIT) 1,017,600$ (5,019,819)$ (7,685,231)$ (7,249,439)$ (3,124,743)$ 702,627$ FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31

DEBT COVERAGE TEST

REVENUES FOR COVERAGE
Wastewater Revenues 74,417,966 $ 70,590,481 $ 73,992,661 $ 79,653,148 $ 86,389,228 $ 92,623,201 $ Buy-In Fee Related Revenues Include 3,915,508 3,950,269 3,985,030 4,019,791 4,054,552 4,089,313 Interfund Loans Repayment Include - - - - - - TOTAL REVENUES FOR COVERAGE 78,333,474 $ 74,540,750 $ 77,977,691 $ 83,672,939 $ 90,443,780 $ 96,712,514 $

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

REVENUE REQUIREMENT

EXPENDITURES
Ongoing Wastewater Operating Expenses 49,210,951$ 51,120,253$ 56,015,310$ 57,999,493$ 59,877,343$ 62,106,864$ LESS: SEWER PROJECTS (4125700) - - - - - - LESS: SEWER CAPITAL ENGINEERING SERV (4125900) (985,238) (1,023,987) (1,064,263) (1,096,899) (1,130,538) (1,165,212) LESS: PLANT CONST. SUPPORT (4125910) (243,308) - - - - - LESS: Capital Costs In O&M Divisions (468,708) (485,113) (502,092) (519,665) (537,853) (556,678) LESS: Street Replacement Charge Include - - - - - - Existing Debt Service 24,189,415 22,633,275 25,662,581 28,903,094 29,636,628 29,631,503 Coverage 1.10 x 2,418,942 2,263,328 2,566,258 2,890,309 2,963,663 2,963,150 TOTAL EXPENDITURES 74,122,054$ 74,507,755$ 82,677,795$ 88,176,333$ 90,809,243$ 92,979,627$ BOND COVERAGE SURPLUS (DEFICIT) 4,211,420$ 32,995$ (4,700,104)$ (4,503,394)$ (365,463)$ 3,732,887$ DSCR prior to Rate Increase 1.27 x 1.10 x 0.92 x 0.94 x 1.09 x 1.23 x FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31

RESERVE TEST
Ending Fund Balance BEFORE Increase
OPERATING FUND Include 31,267,302$ 29,284,902 $ 24,579,907 $ 18,633,316 $ 16,497,010 $ 22,912,838 $ CAPITAL FUND Include 39,010,698 17,116,346 - - - - HEAVY EQUIPMENT REPLACEMENT FUND Include 121,000 121,000 121,000 121,000 132,000 132,000 CONNECTION FEES FUND Include - - - - - - RATE STABILIZATION FUND Include 1,000,000 4,000,000 5,000,000 8,000,000 8,000,000 4,000,000 EMERGENCY CAPITAL RESERVE Include 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000 RESTRICTED RESERVE - DEBT SERVICE Include 8,327,000 8,327,000 8,327,000 8,327,000 8,327,000 8,327,000 RESTRICTED RESERVE - REGULATORY REQUIREMENTS Include 2,863,000 2,863,000 2,863,000 2,863,000 2,863,000 2,863,000 TOTAL Ending Fund Balance BEFORE Increase 88,089,000 $ 67,212,248 $ 46,390,907 $ 43,444,316 $ 41,319,010 $ 43,734,838 $ Unrestricted Funds/Reserves Target 26,840,000$ 28,556,000$ 31,251,000$ 32,021,000$ 32,120,000$ 32,582,000$ RESERVE SURPLUS (DEFICIT) 61,249,000$ 38,656,248 $ 15,139,907 $ 11,423,316 $ 9,199,010 $ 11,152,838 $

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

REVENUE REQUIREMENT
FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31

REVENUE REQUIREMENT
CASH FLOW SURPLUS (DEFICIT) Include 1,017,600$ (5,019,819) $ (7,685,231) $ (7,249,439) $ (3,124,743) $ 702,627 $ BOND COVERAGE SURPLUS (DEFICIT) Include 4,211,420 32,995 (4,700,104) (4,503,394) (365,463) 3,732,887 RESERVE SURPLUS (DEFICIT) Include 61,249,000 38,656,248 15,139,907 11,423,316 9,199,010 11,152,838 Revenue Shortfalls 1,017,600$ (5,019,819)$ (7,685,231)$ (7,249,439)$ (3,124,743)$ 702,627$ Surplus Cash Flow Driven Cash Flow Driven Cash Flow Driven Cash Flow Driven Surplus

RATE INCREASES
Month of Adoption July January July July July July
Calculated Rate Increase (%) 0.00% 16.04% 11.68% 10.19% 4.06% 0.00% Overriden Overriden Overriden Overriden Overriden Overriden Implemented Rate Increase (%) 0.00% 4.20% 7.20% 7.20% 7.20% 7.20% Cumulative Rate Increase (%) 0.00% 4.20% 11.70% 19.74% 28.37% 37.61%

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

REVENUE REQUIREMENT
FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31

RESULTING CASH FLOW & FUNDS/RESERVES BALANCE
Revenues Before Rate Increase 78,333,474$ 74,540,750$ 77,977,691$ 83,672,939$ 90,443,780$ 96,712,514$ Revenues From Full Year of Rate Increase - 2,629,649 4,738,639 5,124,132 5,540,571 5,990,413 LESS: Rate Increase Delay - (1,314,825) - - - - LESS: Expenditures - Excluding Transfer to Rate Stabilization (77,315,874) (79,560,569) (85,662,921) (90,922,378) (93,568,523) (96,009,887) Available for Rate Funded Sewer Projects 1,017,600$ (3,704,994)$ (2,946,591)$ (2,125,306)$ 2,415,828$ 6,693,040$

RESERVES
Available for Rate Funded Sewer Projects 1,017,600$ (3,704,994)$ (2,946,591)$ (2,125,306)$ 2,415,828$ 6,693,040$ Net Use of Equipment Replacement Reserve - - - 11,000 - - Use of Capital and Connection fee Reserves (21,038,040) (21,066,615) (3,985,030) (4,019,791) (4,054,552) (4,089,313) TOTAL CHANGE in RESERVES (20,020,440)$ (24,771,609)$ (6,931,621)$ (6,134,097)$ (1,638,724)$ 2,603,727$ Year End Reserve Balance 67,212,248$ 46,390,907$ 43,444,316$ 41,319,010$ 43,734,838$ 50,427,877$ DSCR after Rate Increase 1.27 x 1.16 x 1.10 x 1.12 x 1.27 x 1.43 x Post Rate Increase Coverage Excess or Deficiency 4,211,420$ 1,347,819$ 38,535$ 620,739$ 5,175,108$ 9,723,300$ COVERAGE w/ RATE STABILIZATION FUND
Rate Stabilization Fund Beginning Balance 1,000,000$ 4,000,000$ 5,000,000$ 8,000,000$ 8,000,000$ 4,000,000$ Trasfer to/from Rate Satabilization Fund 3,000,000 1,000,000 3,000,000 - (4,000,000) (3,000,000) Rate Sabilization Fund Ending Balance 4,000,000$ 5,000,000$ 8,000,000$ 8,000,000$ 4,000,000$ 1,000,000$ Total Reve
nues/Funds Available for Coverage 34,819,777$ 31,244,422$ 36,267,375$ 40,414,142$ 41,775,399$ 43,317,953$ DSCR w/ Stabilization Fund 1.44 x 1.38 x 1.41 x 1.40 x 1.41 x 1.46 x

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL

REVENUE REQUIREMENT
YEAR END RESERVE BALANCES FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 OPERATING FUND 29,284,902$ 24,579,907 $ 18,633,316 $ 16,497,010 $ 22,912,838 $ 27,687,000 $ CAPITAL FUND 17,116,346 - - - - 4,918,877
HEAVY EQUIPMENT REPLACEMENT FUND 121,000 121,000 121,000 132,000 132,000 132,000

CONNECTION FEES FUND - - - - - -
RATE STABILIZATION FUND 4,000,000 5,000,000 8,000,000 8,000,000 4,000,000 1,000,000 EMERGENCY CAPITAL RESERVE 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000 5,500,000 RESTRICTED RESERVE - DEBT SERVICE 8,327,000 8,327,000 8,327,000 8,327,000 8,327,000 8,327,000 RESTRICTED RESERVE - REGULATORY REQUIREMENTS 2,863,000 2,863,000 2,863,000 2,863,000 2,863,000 2,863,000 Total Projected Reserves 67,212,248$ 46,390,907$ 43,444,316$ 41,319,010$ 43,734,838$ 50,427,877$ Change in Reserves (20,876,752)$ (20,821,340)$ (2,946,591)$ (2,125,306)$ 2,415,828$ 6,693,040$ Check to Cashflow
REVENUES REQUIRED FROM RATES FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 O&M Expenses 49,210,951$ 51,120,253 $ 56,015,310 $ 57,999,493 $ 59,877,343 $ 62,106,864 $ Debt Service 24,189,415$ 22,633,275 $ 25,662,581 $ 28,903,094 $ 29,636,628 $ 29,631,503 $ Rate Funded Capital -$ 1,856,772$ -$ -$ -$ 182,207$ Connection Fees Funded Capital 3,915,508$ 3,950,269$ 3,985,030$ 4,019,791$ 4,054,552$ 4,089,313$ Reserve Funded Capital 17,122,532$ 17,116,346$ -$ -$ -$ -$ Equipment Replacement -$ -$ -$ -$ -$ -$
LESS: Offsetting Revenues
LESS:NON-RATE REVENUE (1,948,122) (1,980,261) (2,013,175) (2,046,887) (2,081,423) (2,116,807) LESS: CONNECTION FEES REVENUE (3,915,508) (3,950,269) (3,985,030) (4,019,791) (4,054,552) (4,089,313) LESS: CSD O&M REVENUE (3,975,136) (4,259,277) (4,945,336) (5,242,848) (5,541,084) (5,873,693) LESS: USE OF MONEY AND PROPERTY REVENUE (6,434,964) (1,740,247) (1,219,714) (1,194,911) (1,814,350) (1,432,522) Additions to (Use of) Reserves (20,876,752) (20,821,340) (2,946,591) (2,125,306) 2,415,828 6,693,040 Projectred Fiscal Year Revenues 57,287,924$ 63,925,520$ 70,553,076$ 76,292,634$ 82,492,942$ 89,190,593$ PLUS: Adjustment for Rate Delay - 1,314,825 - - - -
TOTAL Required from Rates 57,287,924$ 65,240,345$ 70,553,076$ 76,292,634$ 82,492,942$ 89,190,593$

SEWER RATE STUDY UPDATE
SEPTEMBER 2026 / FINAL / CAROLLO
CI

TY OF RIVERSIDE

SEWER RATE STUDY UPDATE

APPENDIX E FUNCTIONAL ALLOCATION

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Functional Allocation
TEST YEAR: FY 2027/28 PUMPING FLOW BOD TSS AS ALL OTHER TOTAL

ALLOCATIONS PUMPING FLOW BOD TSS AS ALL OTHER TOTAL
100% 0% 100.0%
100% 0% 100.0%
15% 85% 0% 100.0%
16% 59% 23% 2% 0% 100.0%

1.2% 58.4% 31.6% 8.8% 0% 100.0%
22% 67% 11% 0% 100.0%
48% 31% 21% 0% 100.0%
100% 100.0%
26% 40% 34% 0% 100.0%
13% 25% 23% 39% 100.0%
22% 67% 11% 0% 100.0%
19% 54% 18% 9% 100.0%
34% 45% 20% 1% 100.0%
50% 50% 0% 100.0%
0% 0% 0% 0% 100% 100.0%
FY 2027/28 ALLOCATION PUMPING FLOW BOD TSS AS ALL OTHER TOTAL SEWER SYS-ADMIN (4125000)
Personnel
411100 Salaries - Regular 1,835,187$ As All Others 0% 0% 0% 0% 100% 100.0% 411115 Salaries-Additional Pay PERS 876$ As All Others 0% 0% 0% 0% 100% 100.0% 411116 Salaries-Addtl Pay Non-PERS 6,862$ As All Others 0% 0% 0% 0% 100% 100.0% 411510 Accrued Payroll (8,749)$ As All Others 0% 0% 0% 0% 100% 100.0% 412210 Workers Compensation Ins 15,896$ As All Others 0% 0% 0% 0% 100% 100.0% 412220 Health Insurance 126,689$ As All Others 0% 0% 0% 0% 100% 100.0% 412222 Dental Insurance 7,155$ As All Others 0% 0% 0% 0% 100% 100.0% 412230 Life Insurance 9,423$ As All Others 0% 0% 0% 0% 100% 100.0% 412240 Unemployment Insurance 1,024$ As All Others 0% 0% 0% 0% 100% 100.0% 412250 Disability Insurance 265$ As All Others 0% 0% 0% 0% 100% 100.0% 412317 PERS Normal - Misc 237,403$ As All Others 0% 0% 0% 0% 100% 100.0% 412318 PERS UAL - Misc 120,637$ As All Others 0% 0% 0% 0% 100% 100.0% 412320 Medicare OASDI 26,722$ As All Others 0% 0% 0% 0% 100% 100.0% 412400 Deferred Compensation 15,478$ As All Others 0% 0% 0% 0% 100% 100.0% 413110 Overtime At Straight Rate 1,781$ As All Others 0% 0% 0% 0% 100% 100.0% Non-Personnel
421000 Professional Services 148,129$ As All Others 0% 0% 0% 0% 100% 100.0% 421043 Prof Svcs Regulatory Comp 603,911$ As All Others 0% 0% 0% 0% 100% 100.0% 421100 Outside Legal Services 80,342$ As All Others 0% 0% 0% 0% 100% 100.0% 422120 Telephone - Cellular 9,045$ As All Others 0% 0% 0% 0% 100% 100.0% 423400 Motor Pool Equipment Rental 21,425$ As All Others 0% 0% 0% 0% 100% 100.0% 424130 Maint/Repair of Bldgs & Improv 16,068$ As All Others 0% 0% 0% 0% 100% 100.0% 424220 All Other Equip Maint/Repair 8,034$ As All Others 0% 0% 0% 0% 100% 100.0% 424230 Central Garage Charges 643$ As All Others 0% 0% 0% 0% 100% 100.0% 425200 Periodicals & Dues 67,245$ As All Others 0% 0% 0% 0% 100% 100.0% 425400 General Office Expense 16,538$ As All Others 0% 0% 0% 0% 100% 100.0% 425500 Postage 482$ As All Others 0% 0% 0% 0% 100% 100.0% 425600 Central Printing Charges 214$ As All Others 0% 0% 0% 0% 100% 100.0% 425610 Outside Printing Expense 321$ As All Others 0% 0% 0% 0% 100% 100.0% 425700 Software Purchase/Licensing 11,783$ As All Others 0% 0% 0% 0% 100% 100.0% 425800 Computer Equip Purc Undr $5000 6,427$ As All Others 0% 0% 0% 0% 100% 100.0% Pumping Only
BOD Only
Collection System
As Capital
As Fixed Assets
Power
Chemical
Personnel
Operations
Mechanical
SCADA
Electrical and Instrumentation
Treatment Ops
Solids
As All Others
Pumping Specific Costs
BOD Specific Costs
Based on 2 of the 14 FT collections system employees being dedicated to pumpstations Based on the allocation of capital projects
Based on the allocation of fixed assets, see 'Assets' tab Allocation based on Treatment O&M Cost Model(1)
Allocation based on Treatment O&M Cost Model(1)
Allocation based on Treatment O&M Cost Model(1)
Allocation based on Treatment O&M Cost Model(1)
Allocation based on Treatment O&M Cost Model(1)
Allocation based on Treatment O&M Cost Model(1)
Allocation based on Treatment O&M Cost Model(1)
Allocation based on Treatment O&M Cost Model(1)
Allocated to BOD and TSS
Allocated as weighted average of all other costs
Note: (1): See Master Plan Volume 8, Financial Plan and User Rates and Fees, January 2020, Appendices 1A and 1F.

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Functional Allocation
TEST YEAR: FY 2027/28 PUMPING FLOW BOD TSS AS ALL OTHER TOTAL 425806 Computers-Software 73,785$ As All Others 0% 0% 0% 0% 100% 100.0% 426200 Clothing/Linen/Safety Supplies 8,906$ As All Others 0% 0% 0% 0% 100% 100.0% 426300 Motor Fuels & Lubricants 107$ As All Others 0% 0% 0% 0% 100% 100.0% 426710 Work Boot Reimbursement 803$ As All Others 0% 0% 0% 0% 100% 100.0% 426755 Employee Meal Allowance 268$ As All Others 0% 0% 0% 0% 100% 100.0% 426800 Special Department Supplies 21,210$ As All Others 0% 0% 0% 0% 100% 100.0% 427100 Travel & Meeting Expense 5,142$ As All Others 0% 0% 0% 0% 100% 100.0% 427200 Training 52,855$ As All Others 0% 0% 0% 0% 100% 100.0% 428400 Liability Insurance 779,809$ As All Others 0% 0% 0% 0% 100% 100.0% 428420 Insurance Charges - Direct 1,095,392$ As All Others 0% 0% 0% 0% 100% 100.0% Grants and Capital Projects
443300 Uncollect Accounts-Bad Debts 187,464$ As All Others 0% 0% 0% 0% 100% 100.0% Special Programs
Charges from Others
881100 General Fund Allocation Chgs 406,708$ As All Others 0% 0% 0% 0% 100% 100.0% 882101 Utilization Chgs from 101 Fund 552,270$ As All Others 0% 0% 0% 0% 100% 100.0% 882510 Utilization Chgs from 510 Fund 1,756,795$ As All Others 0% 0% 0% 0% 100% 100.0% 884101 Interfund Services from 101 Fd 6,936$ As All Others 0% 0% 0% 0% 100% 100.0% Charges to Others
892101 Utilization Chgs to 101 Fund (70,051)$ As All Others 0% 0% 0% 0% 100% 100.0% 892540 Utilization Chgs to 540 Fund (54,484)$ As All Others 0% 0% 0% 0% 100% 100.0% 892570 Utilization Chgs to 570 Fund (15,567)$ As All Others 0% 0% 0% 0% 100% 100.0% COLLECTION SYST MAINT (4125100)
Personnel
411100 Salaries - Regular 1,676,366$ Collection System 15% 85% 0% 0% 0% 100.0% 411115 Salaries-Additional Pay PERS 3,928$ Collection System 15% 85% 0% 0% 0% 100.0% 411510 Accrued Payroll (8,816)$ Collection System 15% 85% 0% 0% 0% 100.0% 412210 Workers Compensation Ins 42,452$ Collection System 15% 85% 0% 0% 0% 100.0% 412220 Health Insurance 238,747$ Collection System 15% 85% 0% 0% 0% 100.0% 412222 Dental Insurance 10,574$ Collection System 15% 85% 0% 0% 0% 100.0% 412230 Life Insurance 5,732$ Collect ion System 15% 85% 0% 0% 0% 100.0%
412240 Unemployment Insurance 933$ Collection System 15% 85% 0% 0% 0% 100.0% 412250 Disability Insurance 2,882$ Collection System 15% 85% 0% 0% 0% 100.0% 412317 PERS Normal - Misc 217,264$ Collection System 15% 85% 0% 0% 0% 100.0% 412318 PERS UAL - Misc 115,301$ Collection System 15% 85% 0% 0% 0% 100.0% 412320 Medicare OASDI 24,364$ Collection System 15% 85% 0% 0% 0% 100.0% 412400 Deferred Compensation 8,761$ Collection System 15% 85% 0% 0% 0% 100.0% 413110 Overtime At Straight Rate 61,963$ Collection System 15% 85% 0% 0% 0% 100.0% 413120 Overtime At 1.5 Rate 60,259$ Collection System 15% 85% 0% 0% 0% 100.0% 413130 Overtime At Double Time Rate 11,701$ Collection System 15% 85% 0% 0% 0% 100.0% Non-Personnel
421000 Professional Services 489,550$ Collection System 15% 85% 0% 0% 0% 100.0% 422120 Telephone - Cellular 16,908$ Collection System 15% 85% 0% 0% 0% 100.0% 422200 Electric 261,069$ Pumping Only 100% 0% 0% 0% 0% 100.0% 422300 Gas 568$ Collection System 15% 85% 0% 0% 0% 100.0% 422500 Water 45,763$ Collection System 15% 85% 0% 0% 0% 100.0% 422600 Other Utilities 545$ Collection System 15% 85% 0% 0% 0% 100.0% 422700 Refuse/Disposal Fees 10,896$ Collection System 15% 85% 0% 0% 0% 100.0% 423100 Equipment Rental 5,448$ Collection System 15% 85% 0% 0% 0% 100.0% 423400 Motor Pool Equipment Rental 144,033$ Collection System 15% 85% 0% 0% 0% 100.0% 424120 Constr & Maint Materials 43,584$ Collection System 15% 85% 0% 0% 0% 100.0% 424130 Maint/Repair of Bldgs & Improv 9,262$ Collection System 15% 85% 0% 0% 0% 100.0%

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Functional Allocation
TEST YEAR: FY 2027/28 PUMPING FLOW BOD TSS AS ALL OTHER TOTAL 424200 Maintenance & Repair - General 217,920$ Collection System 15% 85% 0% 0% 0% 100.0% 424220 All Other Equip Maint/Repair 468,528$ Collection System 15% 85% 0% 0% 0% 100.0% 424230 Central Garage Charges 147,096$ Collection System 15% 85% 0% 0% 0% 100.0% 425200 Periodicals & Dues 6,145$ Collection System 15% 85% 0% 0% 0% 100.0% 425400 General Office Expense 4,358$ Collection System 15% 85% 0% 0% 0% 100.0% 425600 Central Printing Charges 2,179$ Collection System 15% 85% 0% 0% 0% 100.0% 425700 Software Purchase/Licensing 10,896$ Collection System 15% 85% 0% 0% 0% 100.0% 425800 Computer Equip Purc Undr $5000 16,344$ Collection System 15% 85% 0% 0% 0% 100.0% 426100 Janitorial Supplies 1,090$ Collection System 15% 85% 0% 0% 0% 100.0% 426200 Clothing/Linen/Safety Supplies 38,136$ Collection System 15% 85% 0% 0% 0% 100.0% 426300 Motor Fuels & Lubricants 50,122$ Collection System 15% 85% 0% 0% 0% 100.0% 426600 Chemical Supplies 344,201$ Collection System 15% 85% 0% 0% 0% 100.0% 426700 Maintenance Tools/Supplies 37,814$ Collection System 15% 85% 0% 0% 0% 100.0% 426710 Work Boot Reimbursement 6,749$ Collection System 15% 85% 0% 0% 0% 100.0% 426755 Employee Meal Allowance 107$ Collection System 15% 85% 0% 0% 0% 100.0% 426800 Special Department Supplies 5,356$ Collection System 15% 85% 0% 0% 0% 100.0% 427200 Training 23,781$ Collection System 15% 85% 0% 0% 0% 100.0% 428400 Liability Insurance 30,969$ Collection System 15% 85% 0% 0% 0% 100.0% Grants and Capital Projects
Debt Service
Special Programs
450095 Street Replacement Charge 2,411,369$ Collection System 15% 85% 0% 0% 0% 100.0% Capital Purchases
462100 Automotive Equipment 482,051$ Collection System 15% 85% 0% 0% 0% 100.0% Charges from Others
881100 General Fund Allocation Chgs 403,098$ Collection System 15% 85% 0% 0% 0% 100.0% 882101 Utilization Chgs from 101 Fund 128,547 Collection System 15% 85% 0% 0% 0% 100.0% 884101 Interfund Services from 101 Fd 11,749 Collection System 15% 85% 0% 0% 0% 100.0% Charges to Others
TREATMENT (4125200)
Personnel
411100 Salaries - Regular 2,995,247$ Operations 0% 26% 40% 34% 0% 100.0% 411410 Vaca
tion Payoffs 12,499$ Operations 0% 26% 40% 34% 0% 100.0% 411420 Sick Leave Payoff 9,803$ Operations 0% 26% 40% 34% 0% 100.0% 411510 Accrued Payroll (15,064)$ Operations 0% 26% 40% 34% 0% 100.0% 412210 Workers Compensation Ins 44,311$ Operations 0% 26% 40% 34% 0% 100.0% 412220 Health Insurance 328,069$ Operations 0% 26% 40% 34% 0% 100.0% 412222 Dental Insurance 17,112$ Operations 0% 26% 40% 34% 0% 100.0% 412230 Life Insurance 9,434$ Operations 0% 26% 40% 34% 0% 100.0% 412240 Unemployment Insurance 1,667$ Operations 0% 26% 40% 34% 0% 100.0% 412250 Disability Insurance 5,337$ Operations 0% 26% 40% 34% 0% 100.0% 412317 PERS Normal - Misc 387,291$ Operations 0% 26% 40% 34% 0% 100.0% 412318 PERS UAL - Misc 196,634$ Operations 0% 26% 40% 34% 0% 100.0% 412320 Medicare OASDI 43,426$ Operations 0% 26% 40% 34% 0% 100.0% 412400 Deferred Compensation 15,770$ Operations 0% 26% 40% 34% 0% 100.0% 413120 Overtime At 1.5 Rate 126,547$ Operations 0% 26% 40% 34% 0% 100.0% 413130 Overtime At Double Time Rate 58,406$ Operations 0% 26% 40% 34% 0% 100.0% 413210 Holiday O/T-Straight/Non-Sched 58,406$ Operations 0% 26% 40% 34% 0% 100.0% Non-Personnel
421043 Prof Svcs Regulatory Comp 36,993$ Treatment Ops 0% 34% 45% 20% 1% 100.0%

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Functional Allocation
TEST YEAR: FY 2027/28 PUMPING FLOW BOD TSS AS ALL OTHER TOTAL 422120 Telephone - Cellular 8,765$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 422200 Electric 2,779,888$ Power 0% 22% 67% 11% 0% 100.0% 422300 Gas 441,000$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 422500 Water 89,384$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 422700 Refuse/Disposal Fees 4,516,680$ Solids 0% 0% 50% 50% 0% 100.0% 423100 Equipment Rental 10,211$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 423400 Motor Pool Equipment Rental 30,509$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 424220 All Other Equip Maint/Repair 39,232$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 424230 Central Garage Charges 5,448$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 424240 Central Communications Chg 10,896$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 425400 General Office Expense 5,448$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 425500 Postage 109$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 425600 Central Printing Charges 251$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 425610 Outside Printing Expense 327$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 425800 Computer Equip Purc Undr $5000 5,448$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 425900 Contract Compliance 490,320$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 426100 Janitorial Supplies 883$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 426200 Clothing/Linen/Safety Supplies 29,158$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 426600 Chemical Supplies 8,649,246$ Chemical 0% 48% 31% 21% 0% 100.0% 426700 Maintenance Tools/Supplies 5,356$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 426710 Work Boot Reimbursement 8,730$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 426800 Special Department Supplies 23,567$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 427100 Travel & Meeting Expense 536$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 427200 Training 32,137$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 428400 Liability Insurance 47,273$ Treatment Ops 0% 34% 45% 20% 1% 100.0%

CIP-RELATED O&M
0 MBR cassettes replacement 2,000,000$ BOD Only 0% 0% 100% 0% 0% 100.0% 0 Diges
ters cleaning 1,000,000$ Solids 0% 0% 50% 50% 0% 100.0% 0 RWQCP pavement rehabilitation 200,000$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 0 Laboratory Chemicals and Supplies - additional funds needed to 50,000$ Treatment Ops 0% 34% 45% 20% 1% 100.0% 0 Annual contract with equipment manufacturers for periodic fi n 300,000$ Treatment Ops 0% 34% 45% 20% 1% 100.0% Grants and Capital Projects
Debt Service
Capital Purchases
462200 Machine and Equipment 84,635 Treatment Ops 0% 34% 45% 20% 1% 100.0% Charges from Others
881100 General Fund Allocation Chgs 607,166 Treatment Ops 0% 34% 45% 20% 1% 100.0% 882510 Utilization Chgs from 510 Fund 23,535 Treatment Ops 0% 34% 45% 20% 1% 100.0% 882540 Utilization Chgs from 540 Fund 45,290 Treatment Ops 0% 34% 45% 20% 1% 100.0% Charges to Others
ENVIRONMENTAL COMPLIANCE (4125300)
Personnel
411100 Salaries - Regular 1,135,944$ As All Others 0% 0% 0% 0% 100% 100.0% 411115 Salaries-Additional Pay PERS 1,752$ As All Others 0% 0% 0% 0% 100% 100.0% 411130 Compensatory Time 1,947$ As All Others 0% 0% 0% 0% 100% 100.0% 411510 Accrued Payroll (5,583)$ As All Others 0% 0% 0% 0% 100% 100.0% 412210 Workers Compensation Ins 9,851$ As All Others 0% 0% 0% 0% 100% 100.0% 412220 Health Insurance 111,973$ As All Others 0% 0% 0% 0% 100% 100.0% 412222 Dental Insurance 7,058$ As All Others 0% 0% 0% 0% 100% 100.0% 412230 Life Insurance 3,631$ As All Others 0% 0% 0% 0% 100% 100.0%

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Functional Allocation
TEST YEAR: FY 2027/28 PUMPING FLOW BOD TSS AS ALL OTHER TOTAL 412240 Unemployment Insurance 635$ As All Others 0% 0% 0% 0% 100% 100.0% 412250 Disability Insurance 1,789$ As All Others 0% 0% 0% 0% 100% 100.0% 412317 PERS Normal - Misc 147,104$ As All Others 0% 0% 0% 0% 100% 100.0% 412318 PERS UAL - Misc 75,431$ As All Others 0% 0% 0% 0% 100% 100.0% 412320 Medicare OASDI 16,497$ As All Others 0% 0% 0% 0% 100% 100.0% 412400 Deferred Compensation 5,841$ As All Others 0% 0% 0% 0% 100% 100.0% 413120 Overtime At 1.5 Rate 4,867$ As All Others 0% 0% 0% 0% 100% 100.0% Non-Personnel
421043 Prof Svcs Regulatory Comp 44,991$ As All Others 0% 0% 0% 0% 100% 100.0% 422120 Telephone - Cellular 8,737$ As All Others 0% 0% 0% 0% 100% 100.0% 423400 Motor Pool Equipment Rental 56,271$ As All Others 0% 0% 0% 0% 100% 100.0% 424230 Central Garage Charges 8,034$ As All Others 0% 0% 0% 0% 100% 100.0% 425200 Periodicals & Dues 5,570$ As All Others 0% 0% 0% 0% 100% 100.0% 425400 General Office Expense 4,413$ As All Others 0% 0% 0% 0% 100% 100.0% 425500 Postage 221$ As All Others 0% 0% 0% 0% 100% 100.0% 425600 Central Printing Charges 1,103$ As All Others 0% 0% 0% 0% 100% 100.0% 425610 Outside Printing Expense 643$ As All Others 0% 0% 0% 0% 100% 100.0% 425700 Software Purchase/Licensing 40,160$ As All Others 0% 0% 0% 0% 100% 100.0% 425800 Computer Equip Purc Undr $5000 8,034$ As All Others 0% 0% 0% 0% 100% 100.0% 426200 Clothing/Linen/Safety Supplies 10,391$ As All Others 0% 0% 0% 0% 100% 100.0% 426300 Motor Fuels & Lubricants 643$ As All Others 0% 0% 0% 0% 100% 100.0% 426700 Maintenance Tools/Supplies 17,271$ As All Others 0% 0% 0% 0% 100% 100.0% 426710 Work Boot Reimbursement 3,964$ As All Others 0% 0% 0% 0% 100% 100.0% 426800 Special Department Supplies 8,034$ As All Others 0% 0% 0% 0% 100% 100.0% 427100 Travel & Meeting Expense 9,448$ As All Others 0% 0% 0% 0% 100% 100.0% 427200 Training 10,712$ As All Others 0% 0% 0% 0% 100% 100.0% 428400 Liability Insurance 16,304$ As All Ot hers 0% 0% 0% 0% 100% 100.0%

CIP-RELATED O&M
Add Isco Samplers 14,000$ As All Others 0% 0% 0% 0% 100% 100.0% 0 Handheld Meters 2,000$ As All Others 0% 0% 0% 0% 100% 100.0% 0 Flow Meters 6,000$ As All Others 0% 0% 0% 0% 100% 100.0% 0 New PreTreatment Data (TBD) 20,000$ As All Others 0% 0% 0% 0% 100% 100.0% 0 New Vehicles 60,000$ As All Others 0% 0% 0% 0% 100% 100.0% Grants and Capital Projects
Debt Service
Special Programs
450368 SPB Program - Comm/Indust 155,970 As All Others 0% 0% 0% 0% 100% 100.0% 450369 SPB Program - Residential 61,060 As All Others 0% 0% 0% 0% 100% 100.0% Capital Purchases
462200 Machine and Equipment 6,427 As All Others 0% 0% 0% 0% 100% 100.0% Charges from Others
881100 General Fund Allocation Chgs 153,028 As All Others 0% 0% 0% 0% 100% 100.0% Charges to Others
892260 Utilization Chgs to 260 Fund (68,296) As All Others 0% 0% 0% 0% 100% 100.0% 892540 Utilization Chgs to 540 Fund (68,296) As All Others 0% 0% 0% 0% 100% 100.0% 894540 Interfund Services to 540 Fund (33,101) As All Others 0% 0% 0% 0% 100% 100.0% PLANT MAINTENANCE (4125400)
Personnel

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Functional Allocation
TEST YEAR: FY 2027/28 PUMPING FLOW BOD TSS AS ALL OTHER TOTAL 411100 Salaries - Regular 1,511,215$ Mechanical 0% 13% 25% 23% 39% 100.0% 411115 Salaries-Additional Pay PERS 876$ Mechanical 0% 13% 25% 23% 39% 100.0% 411510 Accrued Payroll (8,093)$ Mechanical 0% 13% 25% 23% 39% 100.0% 412210 Workers Compensation Ins 18,077$ Mechanical 0% 13% 25% 23% 39% 100.0% 412220 Health Insurance 224,665$ Mechanical 0% 13% 25% 23% 39% 100.0% 412222 Dental Insurance 10,566$ Mechanical 0% 13% 25% 23% 39% 100.0% 412230 Life Insurance 4,809$ Mechanical 0% 13% 25% 23% 39% 100.0% 412240 Unemployment Insurance 841$ Mechanical 0% 13% 25% 23% 39% 100.0% 412250 Disability Insurance 2,916$ Mechanical 0% 13% 25% 23% 39% 100.0% 412317 PERS Normal - Misc 195,513$ Mechanical 0% 13% 25% 23% 39% 100.0% 412318 PERS UAL - Misc 103,426$ Mechanical 0% 13% 25% 23% 39% 100.0% 412320 Medicare OASDI 20,410$ Mechanical 0% 13% 25% 23% 39% 100.0% 412400 Deferred Compensation 6,133$ Mechanical 0% 13% 25% 23% 39% 100.0% 413110 Overtime At Straight Rate 49,862$ Mechanical 0% 13% 25% 23% 39% 100.0% 413120 Overtime At 1.5 Rate 13,141$ Mechanical 0% 13% 25% 23% 39% 100.0% 413130 Overtime At Double Time Rate 5,354$ Mechanical 0% 13% 25% 23% 39% 100.0% Non-Personnel
422120 Telephone - Cellular 11,475 Mechanical 0% 13% 25% 23% 39% 100.0% 422700 Refuse/Disposal Fees 32,978 Mechanical 0% 13% 25% 23% 39% 100.0% 423400 Motor Pool Equipment Rental 74,986 Mechanical 0% 13% 25% 23% 39% 100.0% 424130 Maint/Repair of Bldgs & Improv 388,380 Mechanical 0% 13% 25% 23% 39% 100.0% 424220 All Other Equip Maint/Repair 601,299 Mechanical 0% 13% 25% 23% 39% 100.0% 424230 Central Garage Charges 33,101 Mechanical 0% 13% 25% 23% 39% 100.0% 425200 Periodicals & Dues 4,285 Mechanical 0% 13% 25% 23% 39% 100.0% 425400 General Office Expense 3,214 Mechanical 0% 13% 25% 23% 39% 100.0% 425500 Postage 1,607 Mechanical 0% 13% 25% 23% 39% 100.0% 425610 Outside Printing Expense 107 Me chan ical 0% 13% 25% 23% 39% 100.0% 425700 Software Purchase/Licensing 2,142 Mechanical 0% 13% 25% 23% 39% 100.0% 425800 Computer Equip Purc Undr $5000 4,285 Mechanical 0% 13% 25% 23% 39% 100.0% 426100 Janitorial Supplies 3,749 Mechanical 0% 13% 25% 23% 39% 100.0% 426200 Clothing/Linen/Safety Supplies 37,493 Mechanical 0% 13% 25% 23% 39% 100.0% 426300 Motor Fuels & Lubricants 6,427 Mechanical 0% 13% 25% 23% 39% 100.0% 426600 Chemical Supplies 5,513 Chemical 0% 48% 31% 21% 0% 100.0% 426700 Maintenance Tools/Supplies 10,712 Mechanical 0% 13% 25% 23% 39% 100.0% 426710 Work Boot Reimbursement 6,320 Mechanical 0% 13% 25% 23% 39% 100.0% 427200 Training 21,425 Mechanical 0% 13% 25% 23% 39% 100.0% 428400 Liability Insurance 29,341 Mechanical 0% 13% 25% 23% 39% 100.0% Grants and Capital Projects
Capital Purchases
462050 Building and Improvements 64,274$ Mechanical 0% 13% 25% 23% 39% 100.0% 462210 Sewer Equip Replacement/Const 107,123 Mechanical 0% 13% 25% 23% 39% 100.0% Charges from Others
881100 General Fund Allocation Chgs 332,594$ Mechanical 0% 13% 25% 23% 39% 100.0% 882510 Utilization Chgs from 510 Fund 1,285$ Mechanical 0% 13% 25% 23% 39% 100.0% Charges to Others
ELECTRICAL AND INSTRUMENTATION (4125410)
Personnel
411100 Salaries - Regular 905,926$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 411410 Vacation Payoffs 19,918$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 411420 Sick Leave Payoff 32,206$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 411510 Accrued Payroll (4,623)$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 412210 Workers Compensation Ins 8,868$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0%

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Functional Allocation
TEST YEAR: FY 2027/28 PUMPING FLOW BOD TSS AS ALL OTHER TOTAL 412220 Health Insurance 89,407$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 412222 Dental Insurance 5,437$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 412230 Life Insurance 2,541$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 412240 Unemployment Insurance 505$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 412250 Disability Insurance 1,524$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 412317 PERS Normal - Misc 117,136$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 412318 PERS UAL - Misc 59,639$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 412320 Medicare OASDI 13,137$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 412400 Deferred Compensation 4,088$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 413110 Overtime At Straight Rate 61,136$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 413120 Overtime At 1.5 Rate 13,141$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 413130 Overtime At Double Time Rate 3,894$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% Non-Personnel
422120 Telephone - Cellular 2,785$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 423400 Motor Pool Equipment Rental 16,068$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 424130 Maint/Repair of Bldgs & Improv 70,165$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 424220 All Other Equip Maint/Repair 449,346$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 424230 Central Garage Charges 3,428$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 425200 Periodicals & Dues 643$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 425400 General Office Expense 2,410$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 425500 Postage 214$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 425800 Computer Equip Purc Undr $5000 3,214$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 426100 Janitorial Supplies 1,103$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 426200 Clothing/Linen/Safety Supplies 4,285$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 426300 Motor Fuels & Lubricants 1,729$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 426600 Chemical Supplies 5,513$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 426700 Maintenance Tools/Supplies 12,855$ Electrica l and Instrumentation 0% 19% 54% 18% 9% 100.0% 426710 Work Boot Reimbursement 2,625$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 426800 Special Department Supplies 3,749$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 427200 Training 16,068$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 428400 Liability Insurance 14,676$ Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% Grants and Capital Projects
Capital Purchases
462200 Machine and Equipment 137,867 Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% 462210 Sewer Equip Replacement/Const 166,040 Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% Charges from Others
881100 General Fund Allocation Chgs 164,628 Electrical and Instrumentation 0% 19% 54% 18% 9% 100.0% Charges to Others
SEWER SCADA & SPL (4125420)
Personnel
411100 Salaries - Regular 351,447$ SCADA 0% 22% 67% 11% 0% 100.0% 411510 Accrued Payroll (1,795)$ SCADA 0% 22% 67% 11% 0% 100.0% 412210 Workers Compensation Ins 2,959$ SCADA 0% 22% 67% 11% 0% 100.0% 412220 Health Insurance 50,432$ SCADA 0% 22% 67% 11% 0% 100.0% 412222 Dental Insurance 2,074$ SCADA 0% 22% 67% 11% 0% 100.0% 412230 Life Insurance 1,494$ SCADA 0% 22% 67% 11% 0% 100.0% 412240 Unemployment Insurance 197$ SCADA 0% 22% 67% 11% 0% 100.0% 412250 Disability Insurance 431$ SCADA 0% 22% 67% 11% 0% 100.0% 412317 PERS Normal - Misc 45,442$ SCADA 0% 22% 67% 11% 0% 100.0% 412318 PERS UAL - Misc 25,123$ SCADA 0% 22% 67% 11% 0% 100.0% 412320 Medicare OASDI 5,096$ SCADA 0% 22% 67% 11% 0% 100.0% 412400 Deferred Compensation 2,920$ SCADA 0% 22% 67% 11% 0% 100.0%

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Functional Allocation
TEST YEAR: FY 2027/28 PUMPING FLOW BOD TSS AS ALL OTHER TOTAL 413110 Overtime At Straight Rate 60,480$ SCADA 0% 22% 67% 11% 0% 100.0% 413120 Overtime At 1.5 Rate 7,657$ SCADA 0% 22% 67% 11% 0% 100.0% 413130 Overtime At Double Time Rate 1,032$ SCADA 0% 22% 67% 11% 0% 100.0% Non-Personnel
422120 Telephone - Cellular 3,081$ SCADA 0% 22% 67% 11% 0% 100.0% 423400 Motor Pool Equipment Rental 10,712$ SCADA 0% 22% 67% 11% 0% 100.0% 424220 All Other Equip Maint/Repair 121,048$ SCADA 0% 22% 67% 11% 0% 100.0% 424230 Central Garage Charges 214$ SCADA 0% 22% 67% 11% 0% 100.0% 425200 Periodicals & Dues 894$ SCADA 0% 22% 67% 11% 0% 100.0% 425400 General Office Expense 2,142$ SCADA 0% 22% 67% 11% 0% 100.0% 425500 Postage 54$ SCADA 0% 22% 67% 11% 0% 100.0% 425700 Software Purchase/Licensing 159,423$ SCADA 0% 22% 67% 11% 0% 100.0% 425800 Computer Equip Purc Undr $5000 2,464$ SCADA 0% 22% 67% 11% 0% 100.0% 425806 Computers-Software 23,319$ SCADA 0% 22% 67% 11% 0% 100.0% 426200 Clothing/Linen/Safety Supplies 1,285$ SCADA 0% 22% 67% 11% 0% 100.0% 426700 Maintenance Tools/Supplies 9,641$ SCADA 0% 22% 67% 11% 0% 100.0% 426710 Work Boot Reimbursement 911$ SCADA 0% 22% 67% 11% 0% 100.0% 427200 Training 6,427$ SCADA 0% 22% 67% 11% 0% 100.0% 428400 Liability Insurance 4,895$ SCADA 0% 22% 67% 11% 0% 100.0% Grants and Capital Projects
Debt Service
Capital Purchases
462210 Sewer Equip Replacement/Const 280,661$ SCADA 0% 22% 67% 11% 0% 100.0% Charges from Others
881100 General Fund Allocation Chgs 54,601$ SCADA 0% 22% 67% 11% 0% 100.0% Charges to Others
WAREHOUSE (4125430)
Personnel
411100 Salaries - Regular 146,064$ As All Others 0% 0% 0% 0% 100% 100.0% 411510 Accrued Payroll (784)$ As All Others 0% 0% 0% 0% 100% 100.0% 412210 Workers Compensation Ins 2,282$ As All Others 0% 0% 0% 0% 100% 100.0% 412220 Health Insurance 29,952$ As All Others 0% 0% 0% 0% 100% 100.0% 412222 D e
ntal Insurance 1,589$ As All Others 0% 0% 0% 0% 100% 100.0% 412230 Life Insurance 441$ As All Others 0% 0% 0% 0% 100% 100.0% 412240 Unemployment Insurance 82$ As All Others 0% 0% 0% 0% 100% 100.0% 412250 Disability Insurance 294$ As All Others 0% 0% 0% 0% 100% 100.0% 412317 PERS Normal - Misc 18,886$ As All Others 0% 0% 0% 0% 100% 100.0% 412318 PERS UAL - Misc 10,620$ As All Others 0% 0% 0% 0% 100% 100.0% 412320 Medicare OASDI 2,118$ As All Others 0% 0% 0% 0% 100% 100.0% 412400 Deferred Compensation 649$ As All Others 0% 0% 0% 0% 100% 100.0% 413120 Overtime At 1.5 Rate 4,016$ As All Others 0% 0% 0% 0% 100% 100.0% 413130 Overtime At Double Time Rate 820$ As All Others 0% 0% 0% 0% 100% 100.0% Non-Personnel
422120 Telephone - Cellular 1,071$ As All Others 0% 0% 0% 0% 100% 100.0% 424130 Maint/Repair of Bldgs & Improv 5,356$ As All Others 0% 0% 0% 0% 100% 100.0% 424220 All Other Equip Maint/Repair 268$ As All Others 0% 0% 0% 0% 100% 100.0% 425400 General Office Expense 1,071$ As All Others 0% 0% 0% 0% 100% 100.0% 425500 Postage 268$ As All Others 0% 0% 0% 0% 100% 100.0% 425800 Computer Equip Purc Undr $5000 1,607$ As All Others 0% 0% 0% 0% 100% 100.0% 426100 Janitorial Supplies 428$ As All Others 0% 0% 0% 0% 100% 100.0%

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Functional Allocation
TEST YEAR: FY 2027/28 PUMPING FLOW BOD TSS AS ALL OTHER TOTAL 426200 Clothing/Linen/Safety Supplies 803$ As All Others 0% 0% 0% 0% 100% 100.0% 426700 Maintenance Tools/Supplies 321$ As All Others 0% 0% 0% 0% 100% 100.0% 426710 Work Boot Reimbursement 536$ As All Others 0% 0% 0% 0% 100% 100.0% 426800 Special Department Supplies 2,678$ As All Others 0% 0% 0% 0% 100% 100.0% 427200 Training 2,142$ As All Others 0% 0% 0% 0% 100% 100.0% 428400 Liability Insurance 3,257$ As All Others 0% 0% 0% 0% 100% 100.0% Debt Service
Capital Purchases
Charges from Others
881100 General Fund Allocation Chgs 29,654$ As All Others 0% 0% 0% 0% 100% 100.0% Charges to Others
LABORATORY SERVICES (4125500)
Personnel
411100 Salaries - Regular 626,945$ Operations 0% 26% 40% 34% 0% 100.0% 411510 Accrued Payroll (3,211)$ Operations 0% 26% 40% 34% 0% 100.0% 412210 Workers Compensation Ins 4,926$ Operations 0% 26% 40% 34% 0% 100.0% 412220 Health Insurance 73,109$ Operations 0% 26% 40% 34% 0% 100.0% 412222 Dental Insurance 3,294$ Operations 0% 26% 40% 34% 0% 100.0% 412230 Life Insurance 1,465$ Operations 0% 26% 40% 34% 0% 100.0% 412240 Unemployment Insurance 350$ Operations 0% 26% 40% 34% 0% 100.0% 412250 Disability Insurance 530$ Operations 0% 26% 40% 34% 0% 100.0% 412317 PERS Normal - Misc 81,063$ Operations 0% 26% 40% 34% 0% 100.0% 412318 PERS UAL - Misc 42,368$ Operations 0% 26% 40% 34% 0% 100.0% 412320 Medicare OASDI 9,091$ Operations 0% 26% 40% 34% 0% 100.0% 412400 Deferred Compensation 2,044$ Operations 0% 26% 40% 34% 0% 100.0% 413120 Overtime At 1.5 Rate 9,734$ Operations 0% 26% 40% 34% 0% 100.0% 413230 Holiday O/T-Strt/Subj To Retir 5,597$ Operations 0% 26% 40% 34% 0% 100.0% Non-Personnel
421000 Professional Services 133,740$ Operations 0% 26% 40% 34% 0% 100.0% 421043 Prof Svcs Regulatory Comp 23,625$ Operations 0% 26% 40% 34% 0% 100.0% 422120 Telephone - Cellular 1,304$ Operations 0% 26% 40% 34% 0% 100.0% 424130 Maint/Repair of Bldgs & Improv 12,855$ Operations 0% 26% 40% 34% 0% 100.0% 424220
All Other Equip Maint/Repair 117,708$ Operations 0% 26% 40% 34% 0% 100.0% 425200 Periodicals & Dues 22,067$ Operations 0% 26% 40% 34% 0% 100.0% 425400 General Office Expense 3,214$ Operations 0% 26% 40% 34% 0% 100.0% 425500 Postage 10,712$ Operations 0% 26% 40% 34% 0% 100.0% 425600 Central Printing Charges 166$ Operations 0% 26% 40% 34% 0% 100.0% 425800 Computer Equip Purc Undr $5000 5,356$ Operations 0% 26% 40% 34% 0% 100.0% 426100 Janitorial Supplies 276$ Operations 0% 26% 40% 34% 0% 100.0% 426200 Clothing/Linen/Safety Supplies 7,777$ Operations 0% 26% 40% 34% 0% 100.0% 426700 Maintenance Tools/Supplies 268$ Operations 0% 26% 40% 34% 0% 100.0% 426710 Work Boot Reimbursement 1,607$ Operations 0% 26% 40% 34% 0% 100.0% 426800 Special Department Supplies 107,240$ Operations 0% 26% 40% 34% 0% 100.0% 427100 Travel & Meeting Expense 1,071$ Operations 0% 26% 40% 34% 0% 100.0% 427200 Training 8,515$ Operations 0% 26% 40% 34% 0% 100.0% 428400 Liability Insurance 8,152$ Operations 0% 26% 40% 34% 0% 100.0%

CIP-RELATED O&M
0 Labratory Instruments - such as, AutoTiTrator, IC, SFA, ICAP, G C 60,000$ Operations 0% 26% 40% 34% 0% 100.0% 0 LIMS/Qualtracs Software 30,000$ Operations 0% 26% 40% 34% 0% 100.0%

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Functional Allocation
TEST YEAR: FY 2027/28 PUMPING FLOW BOD TSS AS ALL OTHER TOTAL Debt Service
Capital Purchases
462200 Machine and Equipment 53,561$ Operations 0% 26% 40% 34% 0% 100.0% Charges from Others
881100 General Fund Allocation Chgs 85,846$ As All Others 0% 0% 0% 0% 100% 100.0% DEBT SERVICE (4125600)
Personnel
Non-Personnel
421000 Professional Services 7,484$ As All Others 0% 0% 0% 0% 100% 100.0% Grants and Capital Projects
447010 Annual Bond Expense 12,430$ As All Others 0% 0% 0% 0% 100% 100.0% Debt Service
489500 Sp Item-Pens. Oblig. Bonds 1,018,364$ incl below As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% Charges from Others
SEWER PROJECTS (4125700)
Personnel
Grants and Capital Projects
SEWER CAPITAL ENGINEERING SERV (4125900)
Personnel
411100 Salaries - Regular 1,098,007$ As All Others 0% 0% 0% 0% 100% 100.0% 411510 Accrued Payroll (5,452)$ As All Others 0% 0% 0% 0% 100% 100.0% 412210 Workers Compensation Ins 6,892$ As All Others 0% 0% 0% 0% 100% 100.0% 412220 Health Insurance 80,753$ As All Others 0% 0% 0% 0% 100% 100.0% 412222 Dental Insurance 4,077$ As All Others 0% 0% 0% 0% 100% 100.0% 412230 Life Insurance 4,414$ As All Others 0% 0% 0% 0% 100% 100.0% 412240 Unemployment Insurance 613$ As All Others 0% 0% 0% 0% 100% 100.0% 412250 Disability Insurance 397$ As All Others 0% 0% 0% 0% 100% 100.0% 412251 ST Disability Insurance 598$ As All Others 0% 0% 0% 0% 100% 100.0% 412317 PERS Normal - Misc 141,972$ As All Others 0% 0% 0% 0% 100% 100.0% 412318 PERS UAL - Misc 72,326$ As All Others 0% 0% 0% 0% 100% 100.0% 412320 Medicare OASDI 15,922$ As All Others 0% 0% 0% 0% 100% 100.0% 412400 Deferred Compensation 6,133$ As All Others 0% 0% 0% 0% 100% 100.0% Non-Personnel
421000 Professional Services 107,123$ As All Others 0% 0% 0% 0% 100% 100.0% 425200 Periodicals & Dues 1,607$ As All Others 0% 0% 0% 0% 100% 100.0% 425400 General Office Expense 3,214$ As All Others 0% 0% 0% 0% 100% 100.0% 425700 Software Purchase/Licensing 3,310$ As All Others 0% 0% 0% 0% 100% 100.0% 426200 Clothing/L
inen/Safety Supplies 643$ As All Others 0% 0% 0% 0% 100% 100.0% 426710 Work Boot Reimbursement 2,625$ As All Others 0% 0% 0% 0% 100% 100.0% 426800 Special Department Supplies 321$ As All Others 0% 0% 0% 0% 100% 100.0% 427100 Travel & Meeting Expense 214$ As All Others 0% 0% 0% 0% 100% 100.0% 427200 Training 6,427$ As All Others 0% 0% 0% 0% 100% 100.0% 428400 Liability Insurance 11,409$ As All Others 0% 0% 0% 0% 100% 100.0% Debt Service
Equipment Outlay
Charges from Others
881100 General Fund Allocation Chgs 81,942$ As All Others 0% 0% 0% 0% 100% 100.0%

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Functional Allocation
TEST YEAR: FY 2027/28 PUMPING FLOW BOD TSS AS ALL OTHER TOTAL Charges to Others
894550 Interfund Services to 550 Fund (581,221)$ As All Others 0% 0% 0% 0% 100% 100.0% PLANT CONST. SUPPORT (4125910)
Personnel
411100 Salaries - Regular 284,893$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 411115 Salaries-Additional Pay PERS 8,750$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 411510 Accrued Payroll (1,476)$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 412210 Workers Compensation Ins 1,966$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 412220 Health Insurance 22,281$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 412222 Dental Insurance 533$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 412230 Life Insurance 1,051$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 412240 Unemployment Insurance 159$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 412250 Disability Insurance 132$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 412317 PERS Normal - Misc 37,968$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 412318 PERS UAL - Misc 19,218$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 412320 Medicare OASDI 4,258$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 412400 Deferred Compensation 1,460$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 413120 Overtime At 1.5 Rate 487$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% Non-Personnel
422120 Telephone - Cellular 1,526$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 423400 Motor Pool Equipment Rental 15,814$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 424220 All Other Equip Maint/Repair 4,285$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 424230 Central Garage Charges 514$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 425400 General Office Expense 1,714$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 425500 Postage 54$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 425600 Central Printing Charges 54$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 425800 Computer Equip Purc Undr $5000 2,678$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 426200 Clothing/Linen/Safety Supplies 750$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 426710 Work Boot Reimbursement 536$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 426800 S pe
cial Department Supplies 536$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 427200 Training 2,142$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% 428400 Liability Insurance 3,257$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% Debt Service
Charges from Others
881100 General Fund Allocation Chgs 30,240$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% Charges to Others
894550 Interfund Services to 550 Fund (445,780)$ As Fixed Assets 1.21% 58% 32% 9% 0% 100.0% Subtotal O&M Allocation 56,015,310$ 1,486,569$ 15,870,820$ 16,230,887$ 8,932,976$ 13,494,059$ 56,015,310$ Reallocation of As All Other 471,760$ 5,036,582$ 5,150,849$ 2,834,867$ 13,494,059$ TOTAL O&M ALLOCATION 56,015,310$ 1,958,329$ 20,907,402$ 21,381,736$ 11,767,843$ PERCENTAGE ALLOCATION 100% 3.50% 37.32% 38.17% 21.01% 0.00%

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Functional Allocation
TEST YEAR: FY 2027/28 PUMPING FLOW BOD TSS AS ALL OTHER TOTAL REVENUE REQUIREMENT ALLOCATION FY 2027/28 ALLOCATION PUMPING FLOW BOD TSS AS ALL OTHER Allocated O&M (1) 56,015,310$ [Calculated] 3.50% 37.32% 38.17% 21.01% 0.00% Debt Service (2) 25,662,581 As Fixed Assets 1.21% 58.42% 31.56% 8.81% 0.00% Rate Funded Capital - As Capital 16.29% 58.52% 23.42% 1.77% 0.00% Connection Fees Funded Capital 3,985,030 As Capital 16.29% 58.52% 23.42% 1.77% 0.00% Reserve Funded Capital - As Capital 16.29% 58.52% 23.42% 1.77% 0.00% Use of Reserves for Capital (Capital Fund and Conn Fees) - As Capital 16.29% 58.52% 23.42% 1.77% 0.00% Adjustment for Rate Delay - As All Others 0.00% 0.00% 0.00% 0.00% 100.00% Equipment Replacement - As All Others 0.00% 0.00% 0.00% 0.00% 100.00% Net Operating Cash Flows (2,946,591) As All Others 0.00% 0.00% 0.00% 0.00% 100.00% Less Offsetting Revenues
NON-RATE REVENUE (3) (2,013,175) As All Others 0.00% 0.00% 0.00% 0.00% 100.00% CONNECTION FEES REVENUE (3) (3,985,030) As Capital 16.29% 58.52% 23.42% 1.77% 0.00% CSD O&M REVENUE (3) (4,945,336) [Calculated] 0.00% 25.36% 47.98% 26.66% 0.00% USE OF MONEY AND PROPERTY REVENUE (3) (1,219,714) As All Others 0.00% 0.00% 0.00% 0.00% 100.00% Subtotal Revenue Requirement Allocation 70,553,076$ 2,269,904$ 34,644,054$ 27,108,816$ 12,709,781$ (6,179,479)$ Reallocation of As All Other (182,801)$ (2,789,979)$ (2,183,146)$ (1,023,553)$ (6,179,479)$ TOTAL ALLOCATION 70,553,076$ 2,087,102$ 31,854,075$ 24,925,670$ 11,686,228$ PERCENTAGE ALLOCATION 100% 2.96% 45.15% 35.33% 16.56% 0.00%

REVENUE REQUIREMENT ALLOCATION CHECK
Total Allocated Revenue Requirement 70,553,076$ Capital Allocation Total Revenue Requirement Less Offsetting Revenues 70,553,076 Reallocation Difference -$ Total

UNIT COST CALCULATIONS PUMPING FLOW BOD TSS
Amount Allocable to Constituent 2,087,102$ 31,854,075$ 24,925,670$ 11,686,228$ Total Units 2,716,622 11,389,530 24,890,225 20,216,187
Pumping Flow (HCF) Flow (HCF) BOD (lbs) TSS (lbs)
PER UNIT COSTS 0.77$ 2.80$ 1.00$ 0.58$

SEWER RATE STUDY UPDATE
SEPTEMBER 2026 / FINAL / CAROLLO
CI

TY OF RIVERSIDE

SEWER RATE STUDY UPDATE

APPENDIX F RATE CALCULATIONS

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Rate Calculation Summary

CALCULATED RATES - UPDATING RATE STRUCTURE - NOT PROPOSED Appendix G Table 1
Overall Rate Revenue Unit Costs PUMPING FLOW BOD TSS Total Allocated Revenue Needs 1,929,941 $ 29,455,425 $ 23,048,738 $ 10,806,241 $ 65,240,345 $ Units of Service 2,744, 200 11,413,300 41,776,000 35,908,700 Units CCF CCF lbs lbs
Unit Costs $0.71 $2.59 $0.93 $0.53
per CCF Per CCF per lb per lb
Flat Rate Customers
Appendix G Table 2
Flat Accounts Flow and Loads

CODE CUSTOMER CLASS PUMPING FLOW
(CCF) FLOW (CCF) BOD (lbs) TSS (Lbs)
S474 Basic Multi-Family Dwelling Unit 0 1,943,425 4,414,218 3,959,492 S475 Basic Single Family Dwelling Unit 0 4,043,257 9,183,694 8,237,646 S590 Basic Single Family Dwelling - Pumping 1,732,145 1, 732,145 3,934,325 3,529,035 S591 Basic Multi-Family Dwelling Units - Pumping 565,654 565,654 1,284,804 1,152,451 S473 Basic Flat Rate Commercial 0 11,387 25,863 23,199
S594 Basic Flat Rate Commercial - Pumping 813 813 1,846 1,656 Flat Accounts Allocated Costs For Illustration and comparison, NOT PROPOSED.

CODE CUSTOMER CLASS PUMPING FLOW
(CCF) FLOW (CCF) BOD (lbs) TSS (Lbs)
S474 Basic Multi-Family Dwelling Unit $0 $5,026,056 $4,087,635 $2,116,484 S475 Basic Single Family Dwe lling Unit $0 $10,456,610 $8,504,244 $4,403,303 S590 Basic Single Family Dwelling - Pumping $1,230,549 $4, 479,647 $3,643,247 $1,886,390 S591 Basic Multi-Family Dwelling Un its - Pumping $401,851 $1,462,885 $1,189,748 $616,024 S473 Basic Flat Rate Commercial $0 $29,448 $23,950 $12,401 S594 Basic Flat Rate Commercial - Pumping $577 $2,102 $1,709 $885 Flat Accounts Rate Calculations NOT PROPOSED

CODE CUSTOMER CLASS TOTAL COSTS ACCOUNTS
FY 2026/27
Calculated
Monthly Rate
Share of Total
Costs
S474 Basic Multi-Family Dwelling Unit $11,230,174 24,882 $37.61 Per Unit 17.214%
S475 Basic Single Family Dwelling Unit 23,364,156 46,591 $41.79 Per Home 35.812% S590 Basic Single Family Dwelling - Pumping 11,239,832 19,960 $46.93 Per Home 17.228% S591 Basic Multi-Family Dwelling Units - Pumping 3,670,509 7,242 $42.23 Per Unit 5.626% S473 Basic Flat Rate Commercial $65,799 131 $41.79 Per Connection 0.000% S594 Basic Flat Rate Commercial - Pumping 5,273 9 $46.93 Per Connection 0.101% The following tables present the results of the analysis that was completed to develop rates based on an updated cost of service rate structure with an immediate (single year) implementation. These calculations utilize the results of the functional allocation and the projected billed usage and loads for each class to allocate costs to each class and calculate rates. As discussed in the body of the report, these are NOT the proposed rates, as the proposed rates will phase-in the cost of service adjustment. However, these rates are used to calculate the share of revenue needs attributable to each rate class and are thus used in the calculation of the phased-in smoothed rates which are proposed.

These calculations correspond to Step 2 in Section 5.2 of the report.

Rates for residential and basic commercial customers are calculated by dividing the total costs allocated to each class by the number of accounts, then divided by 12 to determine the monthly flat rate. Flow and lo ading for each account is based on the adjusted flows and loads of the mass balance. Single-family accounts and Basic Commercial accounts are assigned an EDU factor of 1.0. Multi-family accounts are assigned an EDU factor of 0.9.

Non-residential Volumetric Customers
Appendix G Table 3
Non-Pumping Accounts Flow and Loads

CODE CUSTOMER CLASS PUMPING FLOW
(CCF) FLOW (CCF) BOD (lbs) TSS (Lbs)
S500 Department & Retail Stores 64,477 58,580 51,806
S501 Hotels & Motels 135,400 205,028 147,644
S502 Laundromats 32,401 29,437 26,777
S503 Laundries 5,966 16,262 13,902
S504 Markets 40,376 195,647 115,167
S505 Mortuaries 2,474 11,986 11,314
S506 Professional Offices 101,271 79,741 41,847
S507 Repair Shops & Service Stations 61,828 74,898 116,031 S508 Restaurants 109,243 661,680 361,126
S509 Other Commercial 1,075,931 977,531 864,482
S510 Hospitals 178,426 243,161 204,800
S511 Churches & Halls 37,162 45,018 40,523
S514 Schools "B" 262,361 182,747 147,560
S515 Other Commercial "A" 57,199 51,968 45,301
S516 Other Commercial "B" 99,955 90,813 81,458
Non-Pumping Accounts Allocated Costs

CODE CUSTOMER CLASS PUMPING FLOW
(CCF) FLOW (CCF) BOD (lbs) TSS (Lbs)
S500 Department & Retail Stores $0 $166,749 $54,246 $27,692 S501 Hotels & Motels $0 $350,169 $189,859 $78,921
S502 Laundromats $0 $83,794 $27,260 $14,313
S503 Laundries $0 $15,430 $15,058 $7,431
S504 Markets $0 $104,421 $181,172 $61,561
S505 Mortuaries $0 $6,397 $11,099 $6,048
S506 Professional Offices $0 $261,906 $73,842 $22,368
S507 Repair Shops & Service Stations $0 $159,898 $69,357 $62,023 S508 Restaurants $0 $282,522 $612,726 $193,034
S509 Other Commercial $0 $2,782,556 $905,209 $462,095
S510 Hospitals $0 $461,442 $225,171 $109,473
S511 Churches & Halls $0 $96,108 $41,687 $21,661
S514 Schools "B" $0 $678,513 $169,227 $78,876
S515 Other Commercial "A" $0 $147,926 $48,123 $24,215
S516 Other Commercial "B" $0 $258,501 $84,095 $43,542
Non-Pumping Accounts Rates Calculation NOT PROPOSED
CODE CUSTOMER CLASS Total Costs Billed CCF
FY 2026/27
Calculated
Monthly Rate
Share of Total
Costs
S500 Department & Retail Stores $248,687 84,838 $2.93 per CCF 0.381% S501 Hotels & Motels $618,949 173,590 $3.57 per CCF 0.949% S502 Laundromats $125,367 36,001 $3.48 per CCF 0.192%
S503 Laundries $37,919 6,629 $5.72 per CCF 0.058%
S504 Markets $347,154 44,863 $7.74 per CCF 0.532%
S505 Mortuaries $23,544 5,622 $4.19 per CCF 0.036%
S506 Professional Offices $358,116 148,928 $2.40 per CCF 0.549% S507 Repair Shops & Service Stations $291,278 68,698 $4.24 per CCF 0.446% S508 Restaurants $1,088,283 134,868 $8.07 per CCF 1.668% S509 Other Commercial $4,149,860 1,195,479 $3.47 per CCF 6.361% S510 Hospitals $796,085 212,411 $3.75 per CCF 1.220%
S511 Churches & Halls $159,457 84,460 $1.89 per CCF 0.244% S514 Schools "B" $926,616 874,535 $1.06 per CCF 1.420%
S515 Other Commercial "A" $220,264 95,331 $2.31 per CCF 0.338% S516 Other Commercial "B" $386,138 333,183 $1.16 per CCF 0.592% Volumetric rates for non-residential are calculated by dividing the total costs allocated to each class by the billed water usage in CCF for each class.

Appendix G Table 4
Pumping Accounts Flow and Loads

CODE CUSTOMER CLASS PUMPING FLOW
(CCF) FLOW (CCF) BOD (lbs) TSS (Lbs)
S525 Department & Retail Stores 26,928 26,928 24,465 21,636 S526 Hotels & Motels 18,864 18,864 28,565 20,570
S527 Laundromats 12,540 12,540 11,393 10,364
S528 Laundries 114 114 310 265
S529 Markets 20,307 20,307 98,401 57,923
S530 Mortuaries 228 228 1,102 1,041
S531 Professional Offices 55,657 55,657 43,825 22,998
S532 Repair Shops & Servic e Stations 6,942 6,942 8,409 13,028 S533 Restaurants 59,001 59,001 357,365 195,040
S534 Other Commercial 155,816 155,816 141,566 125,194
S535 Hospitals 15,518 15,518 21,149 17,812
S536 Churches & Halls 5,001 5,001 6,059 5,454
S539 Schools "B" 17,022 17,022 11,857 9,574
S540 Other Commercial "A" 6,233 6,233 5,663 4,936
S541 Other Commercial "B" 17,840 17,840 16,208 14,539
Pumping Accounts Allocated Costs

CODE CUSTOMER CLASS PUMPING FLOW
(CCF) FLOW (CCF) BOD (lbs) TSS (Lbs)
S525 Department & Retail Stores $19,130 $69,640 $22,655 $11,565 S526 Hotels & Motels $13,402 $48,786 $26,452 $10,995
S527 Laundromats $8,909 $32,431 $10,550 $5,540
S528 Laundries $81 $294 $287 $142
S529 Markets $14,427 $52,519 $91,121 $30,962
S530 Mortuaries $162 $588 $1,021 $556
S531 Professional Offices $39,540 $143,940 $40,582 $12,293 S532 Repair Shops & Service Stations $4,932 $17,953 $7,787 $6,964 S533 Restaurants $41,915 $152,587 $330,926 $104,255
S534 Other Commercial $110,695 $402,968 $131,092 $66,920 S535 Hospitals $11,025 $40,133 $19,584 $9,521
S536 Churches & Halls $3,553 $12,934 $5,610 $2,915
S539 Schools "B" $12,093 $44,022 $10,979 $5,117
S540 Other Commercial "A" $4,428 $16,119 $5,244 $2,639
S541 Other Commercial "B" $12,674 $46,137 $15,009 $7,771 Pumping Accounts Rates Calculation NOT PROPOSED
CODE CUSTOMER CLASS Total Costs Billed CCF
FY 2026/27
Calculated
Monthly Rate
Share of Total
Costs
S525 Department & Retail Stores $122,990 35,431 $3.47 per CCF 0.189% S526 Hotels & Motels $99,635 24,185 $4.12 per CCF 0.153% S527 Laundromats $57,430 13,934 $4.12 per CCF 0.088%
S528 Laundries $804 126 $6.36 per CCF 0.001%
S529 Markets $189,028 22,564 $8.38 per CCF 0.290%
S530 Mortuaries $2,327 517 $4.50 per CCF 0.004%
S531 Professional Offices $236,356 81,849 $2.89 per CCF 0.362% S532 Repair Shops & Service Stations $37,635 7,713 $4.88 per CCF 0.058% S533 Restaurants $629,683 72,840 $8.64 per CCF 0.965%
S534 Other Commercial $711,675 173,129 $4.11 per CCF 1.091% S535 Hospitals $80,263 18,474 $4.34 per CCF 0.123%
S536 Churches & Halls $25,013 11,367 $2.20 per CCF 0.038% S539 Schools "B" $72,211 56,740 $1.27 per CCF 0.111%
S540 Other Commercial "A" $28,430 10,388 $2.74 per CCF 0.044% S541 Other Commercial "B" $81,591 59,466 $1.37 per CCF 0.125% Appendix G Table 5 NOT PROPOSED NOT PROPOSED

NOT PROPOSED NOT PROPOSED
Special Billing Rates Non-Pumping Pumping Share of Total Costs
Flow (per CCF) $2.59 $3.30 1.627%
COD (per lb) $0.44 $0.44 3.328%
TSS (per lb) $0.53 $0.53 0.428%
Special Billing Users pay based on the overall unit rates shown in the "Overall Rate Revenue Unit Costs" table. The COD rate is calculated by dividing the BOD rate by 2.10.

Projected Rates
Appendix G Table 6
CODE CUSTOMER CLASS FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Cost of Service
Adjustment 7.2% 7.2% 7.2% 7.2%

NOT PROPOSED NOT PROPOSED NOT PROPOSED NOT PROPOSED
S474 Basic Multi-Family Dwelling Unit $37.61 $40.32 $43.22 $46.33 $49.67 S475 Basic Single Family Dwelling Unit $41.79 $44.80 $48.02 $51.48 $55.19 S590 Basic Single Family Dwelling - Pumping $46.93 $50.31 $53.93 $57.81 $61.97 S591 Basic Multi-Family Dwelling Units - Pumping $42.23 $45.28 $48.54 $52.03 $55.78 S473 Basic Flat Rate Commercial $41.79 $44.80 $48.02 $51.48 $55.19 S594 Basic Flat Rate Commercial - Pumping $46.93 $50.31 $53.93 $57.81 $61.97 CODE CUSTOMER CLASS FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Cost of Service
Adjustment 7.2% 7.2% 7.2% 7.2%

NOT PROPOSED NOT PROPOSED NOT PROPOSED NOT PROPOSED
S500 Department & Retail Stores $2.93 $3.14 $3.37 $3.61 $3.87 S501 Hotels & Motels $3.57 $3.82 $4.10 $4.39 $4.71
S502 Laundromats $3.48 $3.73 $4.00 $4.29 $4.60
S503 Laundries $5.72 $6.13 $6.57 $7.05 $7.55
S504 Markets $7.74 $8.30 $8.89 $9.53 $10.22
S505 Mortuaries $4.19 $4.49 $4.81 $5.16 $5.53
S506 Professional Offices $2.40 $2.58 $2.76 $2.96 $3.18 S507 Repair Shops & Service Stations $4.24 $4.55 $4.87 $5.22 $5.60 S508 Restaurants $8.07 $8.65 $9.27 $9.94 $10.66
S509 Other Commercial $3.47 $3.72 $3.99 $4.28 $4.58
S510 Hospitals $3.75 $4.02 $4.31 $4.62 $4.95
S511 Churches & Halls $1.89 $2.02 $2.17 $2.33 $2.49
S514 Schools "B" $1.06 $1.14 $1.22 $1.31 $1.40
S515 Other Commercial "A" $2.31 $2.48 $2.66 $2.85 $3.05 S516 Other Commercial "B" $1.16 $1.24 $1.33 $1.43 $1.53 CODE CUSTOMER CLASS FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Cost of Service
Adjustment 7.2% 7.2% 7.2% 7.2%

NOT PROPOSED NOT PROPOSED NOT PROPOSED NOT PROPOSED
S525 Department & Retail Stores $3.47 $3.72 $3.99 $4.28 $4.58 S526 Hotels & Motels $4.12 $4.42 $4.73 $5.08 $5.44
S527 Laundromats $4.12 $4.42 $4.74 $5.08 $5.44
S528 Laundries $6.36 $6.82 $7.31 $7.83 $8.40
S529 Markets $8.38 $8.98 $9.63 $10.32 $11.06
S530 Mortuaries $4.50 $4.82 $5.17 $5.54 $5.94
S531 Professional Offices $2.89 $3.10 $3.32 $3.56 $3.81 S532 Repai r
Shops & Service Stations $4.88 $5.23 $5.61 $6.01 $6.44
S533 Restaurants $8.64 $9.27 $9.93 $10.65 $11.42
S534 Other Commercial $4.11 $4.41 $4.72 $5.06 $5.43
S535 Hospitals $4.34 $4.66 $4.99 $5.35 $5.74
S536 Churches & Halls $2.20 $2.36 $2.53 $2.71 $2.91
S539 Schools "B" $1.27 $1.36 $1.46 $1.57 $1.68
S540 Other Commercial "A" $2.74 $2.93 $3.15 $3.37 $3.61 S541 Other Commercial "B" $1.37 $1.47 $1.58 $1.69 $1.81 CODE CUSTOMER CLASS FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Cost of Service
Adjustment 7.2% 7.2% 7.2% 7.2%

NOT PROPOSED NOT PROPOSED NOT PROPOSED NOT PROPOSED
Industrial Users - Non Pumping
Flow (ccf) $2.586 $2.772 $2.972 $3.186 $3.415
COD (per pound) $0.441 $0.473 $0.507 $0.544 $0.583
TSS (per pound) $0.535 $0.573 $0.614 $0.659 $0.705
Industrial Users - Pumping
Flow (per ccf) $3.297 $3.534 $3.788 $4.061 $4.354
COD (per pound) $0.441 $0.473 $0.507 $0.544 $0.583
TSS (per pound) $0.535 $0.573 $0.614 $0.659 $0.705
Proposed Increase
Proposed Increase
Proposed Increase
Proposed Increase
After the initial cost of service adjustment in FY 2026/27 rates for each subsequent year are calculated by applying the revenue requirement increase of 7.2% per year. The rates shown below are NOT the proposed rates. Rather they are included for reference and comparison to the proposed rates with the smoothed cost of service adjustment. The rates shown here for the last year of the rate plan (FY 2030/31) match the proposed smoothed rates for that year as the cost of service adjustment will be

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Rate Calculation Summary

CALCULATED RATES - SMOOTHED COST OF SERVICE ADJUSTMENT - PROPOSED RATES Appendix G Table 7
Flat Accounts Current COS Cost Share
CODE CUSTOMER CLASS Current Rate FY 2026/27
Accounts
Revenue With
Current Rates
Revenue With 4.2%
Across the Board
Adjustment
Share of Overall
Rate Revenues
S474 Basic Multi-Family Dwelling Unit $35.73 24,882 10,668,557 11,116,636 17.039% S475 Basic Single Family Dwelling Unit $39.59 46,591 22,134,224 23,063,861 35.352% S590 Basic Single Family Dwelling - Pumping $45.73 19,960 10,952,994 11,413,020 17.494% S591 Basic Multi-Family Dwelling Units - Pumping $41.26 7,242 3,585,790 3,736,393 5.727% S473 Basic Flat Rate Commercial $39.59 131 62,335 64,953 0.101% S594 Basic Flat Rate Commercial - Pumping $45.73 9 5,139 5,354 0.008% Non-Pumping Accounts Current COS Cost Share
CODE CUSTOMER CLASS Current Rate FY 2026/27 Billed
CCF
Revenue With
Current Rates
Revenue With 4.2%
Across the Board
Adjustment
Share of Overall
Rate Revenues
S500 Department & Retail St ores $2.86 84,838 242,637 252,828 0.388% S501 Hotels & Motels $3.50 173,590 607,564 633,081 0.970% S502 Laundromats $3.39 36,001 122,042 127,168 0.195%
S503 Laundries $5.54 6,629 36,725 38,267 0.059%
S504 Markets $7.46 44,863 334,676 348,733 0.535%
S505 Mortuaries $4.02 5,622 22,599 23,548 0.036%
S506 Professional Offices $2.36 148,928 351,470 366,232 0.561% S507 Repair Shops & Service Stations $4.10 68,698 281,661 293,490 0.450% S508 Restaurants $7.64 134,868 1,030,390 1,073,667 1.646% S509 Other Commercial $3.38 1,195,479 4,040,719 4,210,429 6.454% S510 Hospitals $3.65 212,411 775,302 807,864 1.238%
S511 Churches & Halls $1.86 84,460 157,095 163,693 0.251% S514 Schools "B" $1.04 874,535 909,517 947,716 1.453%
S515 Other Commercial "A" $2.26 95,331 215,448 224,497 0.344% S516 Other Commercial "B" $1.14 333,183 379,828 395,781 0.607% Pumping Accounts Current COS Cost Share
CODE CUSTOMER CLASS Current Rate FY 2026/27 Billed
CCF
Revenue With
Current Rates
Revenue With 4.2%
Across the Board
Adjustment
Share of Overall
Rate Revenues
S500 Department & Retail St ores $3.39 35,431 120,112 125,157 0.192% S501 Hotels & Motels $4.01 24,185 96,981 101,055 0.155% S502 Laundromats $4.00 13,934 55,734 58,075 0.089%
S503 Laundries $6.16 126 779 812 0.001%
S504 Markets $8.09 22,564 182,540 190,207 0.292%
S505 Mortuaries $4.33 517 2,239 2,333 0.004%
S506 Professional Offices $2.84 81,849 232,451 242,214 0.371% S507 Repair Shops & Service Stations $4.71 7,713 36,329 37,855 0.058% S508 Restaurants $8.22 72,840 598,748 623,896 0.956%
S509 Other Commercial $3.99 173,129 690,783 719,796 1.103% S510 Hospitals $4.21 18,474 77,777 81,043 0.124%
S511 Churches & Halls $2.16 11,367 24,552 25,583 0.039% S514 Schools "B" $1.24 56,740 70,357 73,312 0.112%
S515 Other Commercial "A" $2.68 10,388 27,840 29,009 0.044% S516 Other Commercial "B" $1.37 59,466 81,469 84,890 0.130% Special Billing Users Current COS Cost Share
Special Billing Rates Current Rate FY 2026/27 Billed
Units
Revenue With
Current Rates
Revenue With 4.2%
Across the Board
Adjustment
Share of Overall
Rate Revenues
Flow (per CCF) $2.44 410,369 1,001,301 1,043,356 1.599% COD (per lb) $0.44 4,919,174 2,164,436 2,255,343 3.457% TSS (per lb) $0.44 522,597 229,943 239,600 0.367%
Total 62,611,085$ 65,240,750$ 100.00% The table below shows the calculation of each customer classes share of revenue needs under the current rate structure. This is referred to as Step 1 in Section 5.2.

Each class's of total rate revenues under the existing rates is calculated by applying the expected billing units (accounts for SFR, MFR, and flat commercial, billed usage for commercial, and billed flow, COD, and TSS for special billing) for FY 2026/27 to the existing rates. The amounts are then adjusted to reflect FY 2026/27 revenue needs by applying the overall 4.2% increase.

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Rate Calculation Summary

CALCULATED RATES - SMOOTHED COST OF SERVICE ADJUSTMENT - PROPOSED RATES Appendix G Table 8
Flat Accounts Smoothed Cost Share Transition
CODE CUSTOMER CLASS Current Rates Cost
Share
Updated COS
Cost Share FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S474 Basic Multi-Family Dwelling Unit 17.039% 17.214% 17.074% 17.109% 17.144% 17.179% 17.214% S475 Basic Single Family Dwelling Unit 35.352% 35.812% 35.444% 35.536% 35.628% 35.720% 35.812% S590 Basic Single Family Dwelling - Pumping 17.494% 17.228% 17.441% 17.388% 17.334% 17.281% 17.228% S591 Basic Multi-Family Dwelling Units - Pumping 5.727% 5.626% 5. 707% 5.687% 5.667% 5.646% 5.626% S473 Basic Flat Rate Commercia l 0.101% 0.101% 0.100% 0. 100% 0.100% 0.101% 0.101% S594 Basic Flat Rate Commercial - Pu mping 0.008% 0.008% 0.008% 0.008% 0.008% 0.008% 0.008% Non-Pumping Accounts Current COS Cost Share Transition
CODE CUSTOMER CLASS Current Rates Cost
Share
Updated COS
Cost Share FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S500 Department & Retail Stores 0.388% 0.381% 0.386% 0. 385% 0.384% 0.382% 0.381% S501 Hotels & Motels 0.970% 0.949% 0.966% 0.962% 0.957% 0.953% 0.949% S502 Laundromats 0.195% 0.192% 0.194% 0.194% 0.193% 0.193% 0.192% S503 Laundries 0.059% 0.058% 0.059% 0.058% 0.058% 0.058% 0.058% S504 Markets 0.535% 0.532% 0.534% 0.534% 0.533% 0.533% 0.532% S505 Mortuaries 0.036% 0.036% 0.036% 0.036% 0.036% 0.036% 0.036% S506 Professional Offices 0.561% 0.549% 0.559% 0.556% 0.554% 0.551% 0.549% S507 Repair Shops & Service Stat ions 0.450% 0.446% 0.449% 0.449% 0.448% 0.447% 0.446% S508 Restaurants 1.646% 1.668% 1.650% 1.655% 1.659% 1.664% 1.668% S509 Other Commercial 6.454% 6.361% 6.435% 6.417% 6.398% 6.379% 6.361% S510 Hospitals 1.238% 1.220% 1.235% 1.231% 1.227% 1.224% 1.220% S511 Churches & Halls 0.251% 0.244% 0.250% 0.248% 0.247% 0.246% 0.244% S514 Schools "B" 1.453% 1. 420% 1.446% 1.440% 1.433% 1.427% 1.420% S515 Other Commercial "A" 0.344% 0.338% 0.343% 0.342% 0.340% 0.339% 0.338% S516 Other Commercial "B" 0.607% 0.592% 0.604% 0.601% 0.598% 0.595% 0.592% Pumping Accounts Current COS Cost Share Transition
CODE CUSTOMER CLASS Current Rates Cost
Share
Updated COS
Cost Share FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S500 Department & Retail Stores 0.192% 0.189% 0.191% 0. 191% 0.190% 0.189% 0.189% S501 Hotels & Motels 0.155% 0.153% 0.154% 0.154% 0.154% 0.153% 0.153% S502 Laundromats 0.089% 0.088% 0.089% 0.089% 0.088% 0.088% 0.088% S503 Laundries 0.001% 0.001% 0.001% 0.001% 0.001% 0.001% 0.001% S504 Markets 0.292% 0.290% 0.291% 0.291% 0.290% 0.290% 0.290% S505 Mortuaries 0.004% 0.004% 0.004% 0.004% 0.004% 0.004% 0.004% S506 Professional Offices 0.371% 0.362% 0.369% 0.368% 0.366% 0.364% 0.362% S507 Repair Shops & Service Stat ions 0.058% 0.058% 0.058% 0.058% 0.058% 0.058% 0.058% S508 Restaurants 0.956% 0.965% 0.958% 0.960% 0.962% 0.963% 0.965% S509 Other Commercial 1.103% 1.091% 1.101% 1.098% 1.096% 1.093% 1.091% S510 Hospitals 0.124% 0.123% 0.124% 0.124% 0.124% 0.123% 0.123% S511 Churches & Halls 0.039% 0.038% 0.039% 0.039% 0.039% 0.039% 0.038% S514 Schools "B" 0.112% 0. 111% 0.112% 0.112% 0.111% 0.111% 0.111% S515 Other Commercial "A" 0.044% 0.044% 0.044% 0.044% 0.044% 0.044% 0.044% S516 Other Commercial "B" 0.130% 0.125% 0.129% 0.128% 0.127% 0.126% 0.125% Special Billing Users Current COS Cost Share Transition Special Billing Rates Current Rates Cost
Share
Updated COS
Cost Share FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Flow (per CCF) 1.599% 1. 627% 1.605% 1.610% 1.616% 1.621% 1.627% COD (per lb) 3.457% 3.328% 3.431% 3.405% 3.380% 3.354% 3.328% TSS (per lb) 0.367% 0.428% 0.379% 0.392% 0.404% 0.416% 0.428% Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
Smoothed Transition Of Cost Share by Class
Smoothed Transition Of Cost Share by Class
Smoothed Transition Of Cost Share by Class
Smoothed Transition Of Cost Share by Class
The table below shows the calculation of a smoothed transition of each class's revenue share from the current rate structure (Appendix G Table 7) to the updated cost of service shares by class (Appendix G tables 2 though 5). This is referred to as Step 3 in Section 5.2.

Smoothed shares of revenue by class for each fiscal year are calculated by dividing the difference between the updated cost of service shares and the current rates costs shares by 5 to calculate an annual incremental change. That incremental change is then added to the current costs share to calculate the smoothed cost share for each fiscal

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Rate Calculation Summary

CALCULATED RATES - SMOOTHED COST OF SERVICE ADJUSTMENT - PROPOSED RATES Appendix G Table 9
Total Revenue Needs $65,240,345 $70,553,076 $76,292,634 $82,492,942 $89,190,593 Flat Accounts Smoothed Revenue Needs
CODE CUSTOMER CLASS FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S474 Basic Multi-Family Dwelling Un it $11,139,289 $12,070,968 $13,079,523 $14,171,227 $15,352,860 S475 Basic Single Family Dwelling Unit $23,123,806 $25,071,832 $27,181,716 $29,466,754 $31,941,323 S590 Basic Single Family Dwelling - Pumping $11,378,325 $12,267,456 $13,224,936 $14,255,948 $15,366,064 S591 Basic Multi-Family Dwelling Units - Pumping $3,723,198 $4,012,145 $4,323,133 $4,657,819 $5,017,982 S473 Basic Flat Rate Commercial $65,122 $70,608 $76,550 $82,985 $89,954 S594 Basic Flat Rate Commercial - Pumping $5,338 $5,755 $6,205 $6,688 $7,209 Non-Pumping Accounts Smoothed Revenue Needs
CODE CUSTOMER CLASS FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S500 Department & Retail Stores $251,998 $271,624 $292,753 $315,499 $339,982 S501 Hotels & Motels $630,252 $678,519 $730,413 $786,201 $846,170 S502 Laundromats $126,807 $136,744 $147,447 $158,975 $171,390 S503 Laundries $38,198 $41,233 $44,506 $48,034 $51,839
S504 Markets $348,415 $376,447 $406,702 $439,356 $474,597 S505 Mortuaries $23,547 $25,464 $27,534 $29,771 $32,187 S506 Professional Offices $364,607 $392,543 $422,579 $454,870 $489,583 S507 Repair Shops & Service Stations $293,046 $316,432 $341,657 $368,864 $398,208 S508 Restaurants $1,076,585 $1, 167,417 $1,265,808 $1,372,378 $1,487,800 S509 Other Commercial $4,198,295 $4,527,081 $4,881,203 $5,262,588 $5,673,307 S510 Hospitals $805,505 $868,553 $936,457 $1,009,585 $1,088,335 S511 Churches & Halls $162,845 $175,190 $188,451 $202,696 $217,995 S514 Schools "B" $943,492 $1,015,761 $1,093,460 $1,176,991 $1,266,784 S515 Other Commercial "A" $223,649 $240,947 $259,558 $279,582 $301,125 S516 Other Commercial "B" $393,850 $423,838 $456,063 $490,689 $527,893 Pumping Accounts Smoothed Revenue Needs
CODE CUSTOMER CLASS FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S500 Department & Retail Stores $124,723 $134,411 $144,839 $156,062 $168,141 S501 Hotels & Motels $100,770 $108,669 $117,178 $126,342 $136,212 S502 Laundromats $57,946 $62,525 $67,461 $72,781 $78,513 S503 Laundries $810 $874 $944 $1,019 $1,099
S504 Markets $189,970 $205,185 $221,602 $239,313 $258,421 S505 Mortuaries $2,332 $2,520 $2,724 $2,944 $3,182
S506 Professional Offices $241,041 $259,403 $279,136 $300,340 $323,124 S507 Repair Shops & Service Stations $37,811 $40,842 $44,114 $47,643 $51,451 S508 Restaurants $625,050 $677,203 $733,648 $794,737 $860,845 S509 Other Commercial $718,168 $774,896 $836,036 $901,928 $972,937 S510 Hospitals $80,887 $87,305 $94,225 $101,686 $109,729 S511 Churches & Halls $25,469 $27,420 $29,517 $31,772 $34,195 S514 Schools "B" $73,092 $78,806 $84,959 $91,586 $98,721 S515 Other Commercial "A" $28,893 $31,121 $33,517 $36,094 $38,866 S516 Other Commercial "B" $84,230 $90,376 $96,956 $104,002 $111,544 Special Billing Users Smoothed Revenue Needs
Special Billing Rates FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Flow (per CCF) $1,046,938 $1,136,074 $1,232,691 $1,337,409 $1,450,899 COD (per lb) $2,238,498 $2,402,585 $2,578,355 $2,766,616 $2,968,230 TSS (per lb) $247,548 $276,304 $308,077 $343,166 $381,896 Total $65,240,345 $70,553,076 $76,292,634 $82,492,942 $89,190,593 Smoothed Transition Of Cost Share by Class
Smoothed Transition Of Cost Share by Class
Smoothed Transition Of Cost Share by Class
Smoothed Transition Of Cost Share by Class
The table below shows the calculation of a smoothed revenue needs by customer class for each fiscal year. This is referred to as Step 4 in Section 5.2.

Smoothed revenue needs are calculated by multiplying each class's smoothed revenue share for each fiscal year (Appendix G table 8) by the corresponding fiscal year's total revenue needs (Report Table 14).

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Rate Calculation Summary

CALCULATED RATES - SMOOTHED COST OF SERVICE ADJUSTMENT - PROPOSED RATES Appendix G Table 10
Flat Accounts Annual Billing Units
CODE CUSTOMER CLASS FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S474 Basic Multi-Family Dwelling Unit 24,882 25,101 25,320 25,539 25,758 S475 Basic Single Family Dwelling Unit 46,591 47,000 47,410 47,820 48,230 S590 Basic Single Family Dwelling - Pumping 19,960 20,135 20,311 20,486 20,662 S591 Basic Multi-Family Dwelling Units - Pumping 7,242 7,306 7,370 7,433 7,497 S473 Basic Flat Rate Commercial 131 132 134 135 136
S594 Basic Flat Rate Commercial - Pumping 9 9 10 10 10
Non-Pumping Accounts Billing Units
CODE CUSTOMER CLASS FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S500 Department & Retail Stores 84,838 85,585 86,331 87,078 87,824 S501 Hotels & Motels 173,590 175,117 176,645 178,172 179,700 S502 Laundromats 36,001 36,318 36,634 36,951 37,268
S503 Laundries 6,629 6,687 6,746 6,804 6,862
S504 Markets 44,863 45,258 45,652 46,047 46,442
S505 Mortuaries 5,622 5,671 5,721 5,770 5,820
S506 Professional Offices 148,928 150,238 151,549 152,860 154,170 S507 Repair Shops & Service Stations 68,698 69,302 69,907 70,511 71,116 S508 Restaurants 134,868 136,055 137,241 138,428 139,615 S509 Other Commercial 1,195,479 1,205,999 1,216,519 1,227,038 1,237,558 S510 Hospitals 212,411 214,281 216,150 218,019 219,888
S511 Churches & Halls 84,460 85,203 85,946 86,689 87,433 S514 Schools "B" 874,535 882,231 889,927 897,622 905,318 S515 Other Commercial "A" 95,331 96,170 97,009 97,848 98,687 S516 Other Commercial "B" 333,183 336,114 339,046 341,978 344,910 Pumping Accounts Billing Units
CODE CUSTOMER CLASS FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S500 Department & Retail Stores 35,431 35,743 36,055 36,367 36,678 S501 Hotels & Motels 24,185 24,398 24,611 24,823 25,036 S502 Laundromats 13,934 14,056 14,179 14,301 14,424
S503 Laundries 126 128 129 130 131
S504 Markets 22,564 22,762 22,961 23,159 23,358
S505 Mortuaries 517 522 526 531 535
S506 Professional Offices 81,849 82,569 83,289 84,010 84,730 S507 Repair Shops & Service Stations 7,713 7,781 7,849 7,917 7,985 S508 Restaurants 72,840 73,481 74,122 74,763 75,404
S509 Other Commercial 173,129 174,652 176,176 177,699 179,223 S510 Hospitals 18,474 18,637 18,799 18,962 19,125
S511 Churches & Halls 11,367 11,467 11,567 11,667 11,767 S514 Schools "B" 56,740 57,239 57,738 58,238 58,737
S515 Other Commercial "A" 10,388 10,479 10,571 10,662 10,754 S516 Other Commercial "B" 59,466 59,989 60,513 61,036 61,559 Special Billing Users Billing Units
Special Billing Rates FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Flow (per CCF) 410,369 413,981 417,592 421,203 424,814
COD (per lb) 4,919,174 4,963,202 5,007,256 5,051,338 5,095,447 TSS (per lb) 522,597 527,362 532,133 536,911 541,694
Accounts
Billed CCF
Billed CCF
Billing Units
The table below shows the billing units for each customer class by fiscal year. These are used to calculate rates for each class in Step 5.

RIVERSIDE WASTEWATER UTILITY
2026 FINANCIAL AND RATE MODEL
Rate Calculation Summary

CALCULATED RATES - SMOOTHED COST OF SERVICE ADJUSTMENT - PROPOSED RATES Appendix G Table 11
Flat Accounts Proposed Rates
CODE CUSTOMER CLASS FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S474 Basic Multi-Family Dwelling Unit $37.31 $40.07 $43.05 $46.24 $49.67 S475 Basic Single Family Dwe lling Unit $41.36 $44.45 $47.78 $51.35 $55.19 S590 Basic Single Family Dwellin g - Pumping $47.51 $50.77 $54.26 $57.99 $61.97 S591 Basic Multi-Family Dwelling Un its - Pumping $42.84 $45.76 $48.88 $52.22 $55.78 S473 Basic Flat Rate Commercial $41.36 $44.45 $47.78 $51.35 $55.19 S594 Basic Flat Rate Commercial - Pumping $47.51 $50.77 $54.26 $57.99 $61.97 Non-Pumping Accounts Proposed Rates
CODE CUSTOMER CLASS FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S500 Department & Retail St ores $2.97 $3.17 $3.39 $3.62 $3.87 S501 Hotels & Motels $3.63 $3.87 $4.13 $4.41 $4.71
S502 Laundromats $3.52 $3.77 $4.02 $4.30 $4.60
S503 Laundries $5.76 $6.17 $6.60 $7.06 $7.55
S504 Markets $7.77 $8.32 $8.91 $9.54 $10.22
S505 Mortuaries $4.19 $4.49 $4.81 $5.16 $5.53
S506 Professional Offices $2.45 $2.61 $2.79 $2.98 $3.18 S507 Repair Shops & Service Stations $4.27 $4.57 $4.89 $5.23 $5.60 S508 Restaurants $7.98 $8.58 $9.22 $9.91 $10.66
S509 Other Commercial $3.51 $3.75 $4.01 $4.29 $4.58
S510 Hospitals $3.79 $4.05 $4.33 $4.63 $4.95
S511 Churches & Halls $1.93 $2.06 $2.19 $2.34 $2.49
S514 Schools "B" $1.08 $1.15 $1.23 $1.31 $1.40
S515 Other Commercial "A " $2.35 $2.51 $2.68 $2.86 $3.05 S516 Other Commercial "B" $1.18 $1.26 $1.35 $1.43 $1.53 Pumping Accounts Proposed Rates
CODE CUSTOMER CLASS FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 S500 Department & Retail St ores $3.52 $3.76 $4.02 $4.29 $4.58 S501 Hotels & Motels $4.17 $4.45 $4.76 $5.09 $5.44
S502 Laundromats $4.16 $4.45 $4.76 $5.09 $5.44
S503 Laundries $6.41 $6.86 $7.34 $7.85 $8.40
S504 Markets $8.42 $9.01 $9.65 $10.33 $11.06
S505 Mortuaries $4.51 $4.83 $5.18 $5.55 $5.94
S506 Professional Offices $2.94 $3.14 $3.35 $3.58 $3.81 S507 Repair Shops & Service Stations $4.90 $5.25 $5.62 $6.02 $6.44 S508 Restaurants $8.58 $9.22 $9.90 $10.63 $11.42
S509 Other Commercial $4.15 $4.44 $4.75 $5.08 $5.43
S510 Hospitals $4.38 $4.68 $5.01 $5.36 $5.74
S511 Churches & Halls $2.24 $2.39 $2.55 $2.72 $2.91
S514 Schools "B" $1.29 $1.38 $1.47 $1.57 $1.68
S515 Other Commercial "A " $2.78 $2.97 $3.17 $3.39 $3.61 S516 Other Commercial "B" $1.42 $1.51 $1.60 $1.70 $1.81 Special Billing Users Proposed
Special Billing Rates FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Flow (per CCF) $2.551 $2.744 $2.952 $3.175 $3.415
COD (per lb) $0.455 $0.484 $0.515 $0.548 $0.583
TSS (per lb) $0.474 $0.524 $0.579 $0.639 $0.705
Flow (Per CCF) for Pumping Customers $3.262 $3. 506 $3.768 $4.050 $4.354 Proposed Rates Woth Smoothed COS Adjustment
Proposed Rates Woth Smoothed COS Adjustment
Proposed Rates Woth Smoothed COS Adjustment
Proposed Rates Woth Smoothed COS Adjustment
The table below shows the proposed rates for each fiscal year. The rates are calculated by dividing the smoothed revenue needs for each class (Appendix G Table 9) by the corresponding billing units (Appendix G Table 11) This is referred to as Step 5 in Section 5.2.

The FY 2026/27 Special Billing Users Flow charge for pumping customers is calculated by adding the flow unit cost ($0.71 per CCF) to the flow charge for non-pumping Special Billing Customers. The charge for subsequent years is increased in proportion to the increases in the non-pumping flow charge.