City of Stockton
Municipal Utilities Department
Comprehensive Wastewater
Rate Study
August 2024
Draft Report
ATTACHMENT A
hdrinc.com
2365 Iron Point Road, Suite 300, Folsom, CA US 95630-8709 (916) 817-4700
August 12, 2024
Ms. Deedee Antypas
Deputy Director of Wastewater Operations
City of Stockton Municipal Utilities Department
2500 Navy Drive
Stockton, CA 95206
Subject: Wastewater Draft Rate Study Report
Dear Ms. Antypas:
H D R E n g i n e e r i n g , I n c . ( H D R ) i s p l e a s e d t o p r e s e n t t o t h e C i t y o f S t o c k t o n M u n i c i p a l U t i l i t i e s Department (Department) the draft report for the comprehensive wastewater rate study (Study).
The Department’s comprehensive study was developed to provide cost-based rates that generate sufficient revenue to fund the operation and maintenance and capital needs of the wastewater utility. More specifically, the study was designed to develop proportional rates for the Department’s customers and specific rate schedules. This report outlines the overall approach used to achieve these objectives, along with our findings, conclusions, and recommendations.
The costs associated with providing wastewater services to the Department’s customers has been developed based on Department specific information and is included within the development of the proposed rates. The Study was developed utilizing industry recognized generally accepted rate setting principles and methodologies as outlined in the Water Environment Federation’s Financing Charges for Wastewater Systems Manual of Practice No. 27 tailored to the Department’s specific wastewater system and customer characteristics. This report provides the basis for developing and implementing wastewater rates which are cost- based, proportional, and defensible for the Department’s customers.
We appreciate the assistance provided by the Department’s project team in the development of the Study. More importantly, HDR appreciates the opportunity to provide these technical and professional services to the City of Stockton Municipal Utilities Department.
Sincerely yours,
HDR Engineering, Inc.
Shawn Koorn
Associate Vice President
ATTACHMENT A
Table of Contents i
City of Stockton – Comprehensive Wastewater Rate Study
Executive Summary 1
Introduction ........................................................................................................................ 1 Overview of the Rate Study Process .................................................................................... 1 Key Wastewater Rate Study Results .................................................................................... 2 Summary of the Wastewater Revenue Requirement Analysis ............................................. 2 Summary of the Wastewater Cost of Service Analysis ......................................................... 6 Summary of the Wastewater Rate Designs .......................................................................... 7 1 Introduction and Overview 10
1.1 Introduction ............................................................................................................ 10
1.2 Goals and Objectives .............................................................................................. 10
1.3 Overview of the Rate Study Process ........................................................................ 10
1.4 Organization of the Study ....................................................................................... 11
1.5 Summary ................................................................................................................ 12 2 Overview of Rate Setting Principles 13
2.1 Introduction ............................................................................................................ 13
2.2 Generally Accepted Rate Setting Principles ............................................................. 13
2.3 Determining the Revenue Requirement .................................................................. 13
2.4 Analyzing Cost of Service ........................................................................................ 14
2.5 Designing Utility Rates ............................................................................................ 15
2.6 Economic Theory and Rate Setting .......................................................................... 15
2.7 Summary ................................................................................................................ 15 3 Wastewater Revenue Requirement 16
3.1 Introduction ............................................................................................................ 16
3.2 Determining the Revenue Requirement .................................................................. 16
3.2.1 Establishing a Time Frame and Approach ................................................... 16
3.2.2 Projecting Rate and Other Miscellaneous Revenues .................................. 17
3.2.3 Projecting Operation and Maintenance Expenses ...................................... 18
3.2.4 Projecting Capital Funding Needs............................................................... 19
3.2.5 Projection of Debt Service.......................................................................... 21
3.2.6 Reserve Funding ........................................................................................ 21
3.2.7 Summary of the Wastewater Revenue Requirement ................................. 21 Table of Contents
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City of Stockton – Comprehensive Wastewater Rate Study
3.3 Consultant’s Conclusions ........................................................................................ 23
3.4 Summary ................................................................................................................ 24 4 Wastewater Cost of Service 25
4.1 Introduction ............................................................................................................ 25
4.1.1 Objectives of a Cost of Service Analysis ...................................................... 25
4.2 Determining the Customer Classes of Service ......................................................... 25
4.3 General Cost of Service Procedures ........................................................................ 26
4.3.1 Functionalization of Costs .......................................................................... 26
4.3.2 Allocation of Costs ..................................................................................... 27
4.3.3 Development of Distribution Factors ......................................................... 27
4.4 Summary of the Wastewater Cost of Service Analysis ............................................. 29
4.5 Consultant’s Conclusions and Recommendations ................................................... 36
4.6 Summary ................................................................................................................ 36 5 Wastewater Rate Design Analysis 37
5.1 Introduction ............................................................................................................ 37
5.2 Rate Design Criteria and Considerations ................................................................. 37
5.3 Development of Cost-Based Wastewater Rates ...................................................... 37
5.4 Overview of the Proposed Rate Adjustments .......................................................... 38
5.5 Overview of the Current Wastewater Rate Structure .............................................. 41
5.6 Summary of the Wastewater Rates ......................................................................... 41
5.7 Summary of the Wastewater Rate Design ............................................................... 43 Technical Appendix – Wastewater 44
ATTACHMENT A
Executive Summary 1
City of Stockton – Comprehensive Wastewater Rate Study
Executive Summary
Introduction
HDR Engineering, Inc. (HDR) was retained by the City of Stockton Municipal Utilities Department (Department) to conduct a comprehensive wastewater rate study (Study). The main objectives of the Study were to:
Develop a projection of wastewater revenues to support the Department’s operating and capital costs
Proportionately distribute the costs of providing wastewater service to the customers receiving service
Propose cost-based and proportional wastewater rates for a multi-year time period that are in compliance with State law
The Department owns, operates, and maintains the wastewater system, which provides services to customers within the City of Stockton and the surrounding area. The costs associated with providing wastewater service to the Department’s customers have been based on the information developed and provided by City staff and are the basis for the proposed rates.
Overview of the Rate Study Process
A comprehensive rate study uses three interrelated analyses to address the adequacy and proportionality of a utility’s rates. These three analyses are a revenue requirement analysis, a cost of service analysis, and a rate design analysis. These three analyses are illustrated below in Figure ES - 1.
Figure ES – 1
Overview of the Comprehensive Wastewater Rate Analysis
Revenue Requirement Analysis
Cost of Service Analysis
Rate Design Analysis
Compares the revenues to the expenses
to determine the overall revenue
adjustment required
Distributes the revenue requirement to
the customer classes of service in a
proportional manner
Considers both the level and
structure of the rate design to collect
the target level of revenues
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Executive Summary 2
City of Stockton – Comprehensive Wastewater Rate Study
The above framework was utilized in the development of the Study for reviewing and evaluating the Department’s wastewater rates.
Key Wastewater Rate Study Results
The Study technical analysis was developed based on the operating and maintenance (O&M) and capital costs necessary to provide wastewater services to the Department’s customers. The wastewater analysis resulted in the following findings, conclusions, and recommendations.
A revenue requirement analysis was developed for the projected time period of FY 2023-24 through FY 2032-33 for the wastewater utility.
The Department’s FY 2023-24 and FY 2024-25 wastewater utility adopted budgets were used as the starting point of the analysis.
Operation and maintenance (O&M) expenses are projected to increase at inflationary levels with no assumed changes to levels of service or anticipated extraordinary expenses. A cost of service analysis was developed to review the equity of the existing rates and to proportionately distribute the revenue requirement between the identified wastewater customer classes of service and customers within each class. The results of the cost of service analyses provided the unit costs (i.e., cost basis) which were used to establish the proposed wastewater rates for each customer class of service. Previous droughts and State mandated water consumption reductions, along with the number of customers by customer class, have impacted customer water consumption levels since the prior study, which in turn has changed the discharge patterns of the Department’s customers and, therefore, the volume related revenues and treatment expenses for the wastewater utility.
The Study has developed proposed rates for the FY 2024-25 – FY 2028-29 time period for each customer class of service.
The proposed wastewater revenue adjustments average 4.0%, annually, from FY 2024-25 through FY 2028-29.
Summary of the Wastewater Revenue Requirement Analysis
The Department’s wastewater utility revenue requirement analysis is the first analytical step in the comprehensive rate study process. The revenue requirement analysis determines the adequacy of the current wastewater rates to fund current and future costs related to both O&M and capital needs. From this comparison, a determination can be made as to the overall level of wastewater rate revenue adjustments needed to provide adequate and prudent funding for the wastewater utility.
For the Study, the revenue requirement was developed for the budgeted years FY 2023-24 and FY 2024-25 and a projected time period (FY 2025-26 – FY 2032-33). As a practical matter, a multi- year time frame is recommended in an attempt to identify major expenses that may be on the horizon. By anticipating future financial requirements, the Department may begin planning for these changes sooner, thereby minimizing short-term rate impacts and overall long-term rates.
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Executive Summary 3
City of Stockton – Comprehensive Wastewater Rate Study
While a long-term time period (i.e., 10-years) was developed, the focus of the Study was on the next five-year rate setting period of FY 2024-25 – FY 2028-29.
The revenue requirement analysis was developed using the “cash basis” approach. The cash basis approach is an industry standard approach and one of the most commonly used approaches by municipal utilities to set their revenue requirement. Under this approach, the revenues of the utility must be sufficient to recover all cash needs, including O&M expenses, transfer payments, annual debt service payments, and capital projects funded through rates (rate funded capital).
The primary financial inputs in the development of the revenue requirement were the Department’s FY 2023-24 and FY 2024-25 budget documents, historical billed customer and consumption data, and the Department’s wastewater capital improvement plan. Budgeted O&M expenses were projected using inflationary factors for the Department’s various expenses to provide wastewater collection, conveyance, treatment, and disposal services over the projected time period. These inflationary factors were based on historical Department specific increases in costs and planned changes based on City of Stockton planning and financial projection studies and analyses.
The proper and adequate funding of capital projects is important to help minimize rate increases over time. General financial guidelines state that, at a minimum, a utility should fund an amount equal to, or greater than, the annual depreciation expense through rates. The annual depreciation expense reflects the current investment in plant facilities in service being depreciated or “losing” their useful life. This portion of plant investment needs to be replaced to maintain the existing level of infrastructure (and service levels). However, it must be kept in mind that, in theory, the annual depreciation expense reflects an investment in infrastructure that was placed in service an average of 15 years ago, assuming a 30-year useful, depreciable, life. Simply funding an amount equal to the annual depreciation expense will not be sufficient to fund the replacement of an existing or depreciated facility. Therefore, consideration should be given to funding within rates some amount greater than the annual depreciation expense for renewals and replacements.
As a part of this Study, the Department made a concerted effort to increase the overall level of “pay-as-you-go” (rate) funding as part of the Department’s capital improvement plan to maintain the wastewater system (e.g., renewal and replacement needs). Provided below in Table ES - 1 is a summary of the capital funding analysis. This shows the annual level of capital projects identified by the Department, the other funding sources (available reserves), and the amount of rate funded capital over the five-year rate setting period. A more detailed discussion of the capital funding plan is included in Section 3.5 of this report.
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City of Stockton – Comprehensive Wastewater Rate Study
Table ES – 1
Summary of the Wastewater Annual Rate Funded Capital ($000) FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Total Capital
Improvement Projects $15,000 $20,579 $35,416 $37,900 $35,000 $19,500 Less: Other Funding 0 4,579 18,416 19,900 16,500 0 Total Rate Funded
Capital $15,000 $16,000 $17,000 $18,000 $18,500 $19,500
As a point of reference, the Department’s annual depreciation expense is approximately $12.9 million (FY 2022-23). The Study has placed the Department’s rate funding for capital improvements at $15.0 million and increases annually over the Study time period to prudently fund capital renewal and replacement needs. In developing this funding plan, HDR and the Department have attempted to minimize rate impacts while funding the necessary capital improvement plan projects of the Department. HDR has worked with the Department’s financial staff and external financial advisors to develop the proposed financing plan. It is important to note that HDR is not acting in a municipal advisory role to the Department.
Given a projection of O&M and capital expenses, a summary of the wastewater revenue requirement analysis was developed. Provided below in Table ES - 2 is a summary of the revenue requirement analysis for the Department’s wastewater utility.
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Executive Summary 5
City of Stockton – Comprehensive Wastewater Rate Study
Table ES - 2
Summary of the Wastewater Revenue Requirement Analysis ($000) FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Revenues
Rate Revenues $90,747 $91,655 $92,571 $93,497 $94,432 $95,376 Other Revenues 2,615 2,669 2,566 2,538 2,287 1,975 Total Revenues $93,362 $94,324 $95,137 $96,035 $96,719 $97,352 Expenses
O&M Expenses $72,510 $77,803 $80,837 $83,945 $87,123 $90,434 Rate Funded Capital 15,000 16,000 17,000 18,000 18,500 19,500 Net Annual Debt Service 5,687 7,502 7,683 7,684 7,686 7,688 To / (From) Reserves 166 (4,843) (2,830) (1,919) (550) 393 Total Expenses $93,362 $96,462 $102,691 $107,709 $112,759 $118,015 Bal./(Def.) of Funds $0 ($2,139) ($7,554) ($11,674) ($16,040) ($20,664) Bal. as a % of Rate Rev. 0.0% 2.3% 8.2% 12.5% 17.0% 21.7% Proposed Revenue
Adjustment 0.0% 4.0% 4.0% 4.0% 4.0% 4.0%
Add’l Rev. from Adjustment $0 $2,139 $7,554 $11,674 $16,040 $20,664 Total Bal./(Def.) of Funds $0 $0 $0 $0 $0 $0
As can be seen, the revenue requirement has summed the O&M expense, rate funded capital, net debt service, and reserve funding. The total revenue requirement is then compared to the total sources of funds, which include the rate revenues, at present rate levels, and other miscellaneous revenues. From this comparison, a balance or deficiency of funds in each year can be determined. This balance or deficiency of funds is then compared to the current level of rate revenues to determine the level of adjustment needed to meet the revenue requirement. It is important to note that the “Bal. / (Def.) of Funds” row is cumulative. That is, any adjustments in the initial years will reduce the deficiency in the later years. Over this Study time period, the total deficiency of rate revenue is 21.7%. As a point of reference, the revenue adjustment for FY 2024- 25, if adopted by the City Council, would be implemented in December 2024 for the remainder of FY 2024-25.
Based on the revenue requirement analysis developed herein, HDR has concluded that the Department will need to adjust the level of wastewater revenues received over the next five fiscal years (FY 2024-25 – FY 2028-29). HDR has reached this conclusion for the following reasons:
Adjustments are necessary to fund the Department’s capital needs, of which is driven by completing the RWCF Modification Project upgrades, annual system renewal and replacement needs, and major projects like the Fourteen Mile Slough Sanitary Pump Station Rebuild and Westside Interceptor Parallel Force Main projects. Adjustments are necessary to maintain prudent funding of annual inflationary increases to O&M expenses to maintain wastewater services for the Department’s customers.
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City of Stockton – Comprehensive Wastewater Rate Study
The proposed adjustments maintain the Department’s strong financial health (e.g., debt service coverage ratios) and provide long-term, sustainable funding levels for the Department.
In reaching this conclusion, HDR would recommend that the Department adopt the proposed revenue adjustments for FY 2024-25 through FY 2028-29 to provide sufficient funding for the O&M and capital improvement needs over the Study time period. A more detailed discussion of the development of the revenue requirement is provided in Section 3 of this report.
Summary of the Wastewater Cost of Service Analysis
A cost of service analysis determines the proportional distribution of the revenue requirement to the identified customer classes of service to establish the proposed wastewater rates. The objective of the cost of service analysis is different from determining the revenue requirement.
Whereas the revenue requirement analysis determines the utility’s overall revenue needs, the cost of service analysis determines the proportional distribution of the revenue requirement to establish proposed rates for the proposed time period. In this case, the revenue requirement for FY 2024-25, the first year of the proposed rate transition plan, was used for establishing the cost of service analysis.
In summary form, the cost of service analysis began by functionalizing the revenue requirement for the wastewater system. As explained in more detail later in this report, the functionalized revenue requirement is then allocated to the appropriate cost component(s). The individual functional allocated totals are proportionately distributed to the identified customer classes of service based on each customer class’s use of or demand placed on the system. The Department’s customer classes are based on the current rate schedules which reflects the different types of customers served. This includes single family and condos, multi-family, apartments, commercial, and industrial customers. The distributed expenses for each customer class were then aggregated to determine each customer class’s overall revenue responsibility. Table ES - 3 provides the summary of the cost of service analysis completed for the Department’s wastewater utility customers.
ATTACHMENT A
Executive Summary 7
City of Stockton – Comprehensive Wastewater Rate Study
Table ES - 3
Summary of the Wastewater Cost of Service Analysis ($000) Class of Service
Current
Rate Revenues
Distributed
Costs
$
Difference
%
Difference
Single Family & Condo $57,144 $58,836 ($1,691) 3.0%
Multi-Family 5,496 5,539 (43) 0.8%
Apartments 16,548 16,553 (4) 0.0%
Com / Inst
Low Strength $372 $394 ($21) 5.7%
Medium Strength 4,807 4,837 (30) 0.6%
High Strength 1,895 1,833 62 -3.3%
Schools 933 926 7 -0.7%
Industrial 4,459 4,876 (417) 9.4%
Total $91,655 $93,793 ($2,139) 2.3%
The results of the cost of service analysis indicate cost differences between the customer classes of service. Given the requirements of California Constitution Article XIII D, Section 6 (commonly referred to as Proposition 218), the results of the wastewater cost of service analysis are used to establish the proposed rates. As noted in the cost of service chapter of this report, the implementation of cost of service adjustments will impact the overall customer bill and revenue generation for the wastewater utility. These results are driven by the Department’s system and customers characteristics, which have changed since the prior study. Given the development of the cost of service analysis, HDR would recommend the implementation of the proposed wastewater rates based on the Study results. A detailed discussion of the development of the cost of service analysis is provided in Section 4 of this report.
Summary of the Wastewater Rate Designs
The final step of the comprehensive rate study process is the design of the wastewater rates to collect the desired levels of revenue, based on the results of the revenue requirement and cost of service analyses. The revenue requirement analysis provided a set of recommendations related to annual revenue adjustments, while incorporating the cost of service results and implementing interclass adjustments to reflect the proportionality of each customer class of service.
The Department currently has a rate structure for each of the customer classes of service. For residential customers, which includes Single-Family, Condominiums, Multi-Family, and Apartments, a monthly flat rate is charged on a per living unit basis. It is important to understand that each customer class has a separate rate given different customer characteristics, such as assumed volume contributions, as outlined in the cost of service analysis. Within the Commercial/Institutional customer class, there are four subclasses of customers, based on the type of activity and the strength of wastewater they discharge into the Department’s wastewater
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Executive Summary 8
City of Stockton – Comprehensive Wastewater Rate Study
system. These customers are charged a monthly fixed charge as well as a consumption charge based on the estimated discharge of wastewater in hundred cubic feet (CCF) and the strength of the customer’s discharges, which are classified as low, medium, or high. Schools are charged a fixed charge as well as a variable charge based on their projected average daily attendance.
Finally, Industrial customers are charged on a fixed and consumption-based approach, including a charge based on the actual strength of the wastewater discharged to the Department’s system.
Given the results of the revenue requirement and cost of service analyses, proposed rates have been developed that reflect the proportional distribution of the costs of providing wastewater service to the different customer classes of service. It is important to note that the structure of the proposed rates have not changed, and it is not recommended to do so at this time. Therefore, only the level of rates has been adjusted in order to meet the revenue requirement of the Department’s wastewater utility. Furthermore, the rates for FY 2024-25 are based on the unit costs developed in the cost of service analysis. The proposed wastewater rates, thereafter, are increased by the annual revenue requirement adjustment.
P r o vid e d in T a b le E S – 4 is a su m m a r y of t h e cur r e n t a nd pr o po se d r a t e s f or t h e R e sid e n t ia l customer class. Notably, the proposed Non-City customer rates are based on the agreements between the County and the City and reflect the proportional use of the Department’s wastewater system. Due to these agreements and that the cost of service unit costs are blended rates, the differential between the City and Non-City customer rates will not match the average unit costs exactly. The rate design reflects the agreement and calculation of the proposed rates for City and Non-City customers.
Table ES – 4
Summary of the Present and Proposed Residential Wastewater Rates ($/Living Unit)
Present
Rates
FY 2024-
25 FY 2025-
26 FY 2026-
27 FY 2027-
28 FY 2028-
29 Single Family & Condo
City Customer $55.68 $57.36 $59.65 $62.04 $64.52 $67.10 Non-City Customer 50.77 52.30 54.39 56.57 58.83 61.18 Multi-Family
City Customer $52.45 $52.86 $54.97 $57.17 $59.46 $61.84 Non-City Customer 47.05 47.42 49.32 51.29 53.34 55.47 Apartments
City Customer $47.57 $47.57 $49.47 $51.45 $53.51 $55.65 Non-City Customer 41.75 41.75 43.42 45.16 46.97 48.85
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Executive Summary 9
City of Stockton – Comprehensive Wastewater Rate Study
Provided in Table ES - 5 is a summary of the current and proposed Commercial rates, which also include City and Non-City rates as mentioned previously.
Table ES – 5
Summary of the Present and Proposed Commercial/Institutional Wastewater Rates
Present
Rates
FY 2024-
25 FY 2025-
26 FY 2026-
27 FY 2027-
28 FY 2028-
29 Base Charge ($/Account)
City Customer $26.83 $26.91 $27.99 $29.11 $30.27 $31.48 Non-City Customer 23.56 23.63 24.58 25.56 26.58 27.64 Consumption Charge ($/CCF)
Low Strength $2.22 $2.40 $2.50 $2.60 $2.70 $2.81
Medium Strength 2.70 2.75 2.86 2.97 3.09 3.21
High Strength 4.54 4.42 4.60 4.78 4.97 5.17
Schools ($ / ADA) 1.30 1.29 1.34 1.39 1.45 1.51
Similar to how the Residential and Commercial customer class rates were developed, the Industrial rates were increased according to the results of the cost of service analysis. Table ES – 6 below shows a summary of the present and proposed Industrial rates.
Table ES – 6
Summary of the Present and Proposed Industrial Wastewater Rates Present
Rates
FY 2024-
25 FY 2025-
26 FY 2026-
27 FY 2027-
28 FY 2028-
29 Admin / Stand-by Charge
Base Charge $26.83 $26.91 $27.99 $29.11 $30.27 $31.48 Flow - $ / mg 864.80 945.76 983.59 1,022.93 1,063.85 1,106.40 BOD - $ / 1,000 lbs 140.13 153.25 159.38 165.76 172.39 179.29 SS - $ / 1,000 lbs 102.88 112.51 117.01 121.69 126.56 131.62 Consumption Charge
Flow - $ / mg $748.52 $818.59 $851.33 $885.38 $920.80 $957.63 BOD - $ / 1,000 lbs 52.14 57.02 59.30 61.67 64.14 66.71 SS - $ / 1,000 lbs 83.45 91.26 94.91 98.71 102.66 106.77
The development of the rate designs is outlined in detail in Section 5 of this report.
ATTACHMENT A
Introduction and Overview 10
City of Stockton – Comprehensive Wastewater Rate Study
1 Introduction and Overview
1.1 Introduction
H D R w a s r e t a i n e d b y t h e C i t y o f S t o c k t o n M u n i c i p a l U t i l i t i e s D e p a r t m e n t t o c o n d u c t a comprehensive wastewater rate study. The objective of the Study was to review the Department’s operating and capital costs to develop a financial plan for the wastewater utility on a standalone basis as well as cost-based rates that comply with State law. The Study reviewed the adequacy of the existing wastewater rates and provides the framework, cost basis, and proportionality for the proposed wastewater rates.
The Department owns and operates the wastewater system in Stockton, California and includes the collection, conveyance, treatment, and disposal of wastewater generated by properties within the city and certain properties in unincorporated areas of the County. The costs associated with providing wastewater services to customers have been developed based on financial and operating data provided by the Department and included within the development of the Study.
1.2 Goals and Objectives
The Department had a number of key objectives in developing the wastewater rate study. These key objectives provided a framework for policy decisions in the analyses that followed. The key objectives were:
Develop the Study in a manner that is consistent with the principles and methodologies established by the Water Environment Federation (WEF) Manual of Practice No. 27, Financing and Charges for Sewer Systems (WEF MOP #27).
In financial planning and establishing the Department’s rates, review and utilize best industry practices, while recognizing and acknowledging the specific and unique characteristics of the Department’s wastewater system and customers. Review the Department’s rates utilizing “generally accepted” rate making (cost of service) methodologies to determine the adequacy of the utility rates. Meet the Department’s financial planning criteria and goals, such as debt service coverage ratios, adequate funding of capital infrastructure replacement, and maintenance of adequate and prudent reserve levels.
Develop a financial plan which adequately supports the wastewater utility’s funding requirements, while attempting to minimize overall impacts to rates. Provide rates designed to meet the intent and requirements of California Constitution Article XIII D, Section 6 (commonly referred to as Proposition 218).
1.3 Overview of the Rate Study Process
User rates must be set at a level where a utility’s O&M and capital expenses are met with the revenues received from customers. This is an important point, as failure to achieve this objective may lead to insufficient funds to maintain system integrity. To evaluate the adequacy of the
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City of Stockton – Comprehensive Wastewater Rate Study
existing wastewater rates, a comprehensive rate study is often performed. A comprehensive rate study consists of three interrelated analyses. Figure 1 - 1 provides an overview of these analyses.
Figure 1 – 1
Overview of the Comprehensive Wastewater Rate Analyses
The above framework for reviewing and evaluating rates was utilized for the development of the Study. As noted, the wastewater utility was reviewed on a stand-alone basis – that is, no funding from other Department or City funds was assumed – to determine the level of adequate funding needs from the utility’s rate revenues.
1.4 Organization of the Study
This report is organized in a sequential manner that first provides an overview of utility rate setting principles, followed by sections that detail the specific steps used to review and develop the Department’s proposed wastewater rates. The following sections comprise the Department’s wastewater rate study report:
Section 2 – Overview of Rate Setting Principles
Section 3 – Wastewater Revenue Requirement Analysis
Section 4 – Wastewater Cost of Service Analysis
Section 5 – Wastewater Rate Design Analysis
Technical Appendices are attached at the end of this report, which detail the technical analyses that were undertaken in the preparation of the Study.
Revenue Requirement Analysis
Cost of Service Analysis
Rate Design Analysis
Compares the revenues to the expenses
to determine the overall rate
adjustments required
Distributes the revenue requirement to
the identified customer classes of service
in a proportional manner
Considers both the level and
structure of the rate design to collect
the target level of revenues
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City of Stockton – Comprehensive Wastewater Rate Study
1.5 Summary
This report will review the comprehensive wastewater rate study prepared for the Department.
This report has been prepared utilizing generally accepted and industry standard rate setting techniques, the Department’s specific and unique system and customer characteristics, while taking into consideration legal requirements for establishing rates pursuant to the California Constitution.
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Overview of Rate Setting Principles 13
City of Stockton – Comprehensive Wastewater Rate Study
2 Overview of Rate Setting Principles
2.1 Introduction
This section of the report provides background information about the wastewater rate setting process, including descriptions of generally accepted principles, types of utilities and methods of determining a revenue requirement, cost of service, and rate design. This information is useful for gaining a better understanding of the details presented in Sections 3 through 5 of this report.
2.2 Generally Accepted Rate Setting Principles
As a practical matter, all utilities should consider setting their rates around some generally accepted or global principles and guidelines. Utility rates must be cost-based, proportional, and set at a level that meets the utility’s full revenue requirement. As a result of setting these proportional, cost-based rates, utility rates can also be:
Easy to understand and administer
Designed to conform to “generally accepted” rate setting techniques Stable in their ability to provide adequate revenues for meeting the utility’s financial, O&M, and regulatory requirements
Established at a level that is stable from year-to-year from a customer’s perspective
2.3 Determining the Revenue Requirement
Most public utilities use the “cash basis” approach for establishing their revenue requirement and setting rates. This approach conforms to most public utility budgetary requirements and the calculation is easy to understand. A public utility totals its cash expenditures for a period of time to determine its required revenues. The revenue requirement for a public utility is usually comprised of the following costs or expenses:
Total Operating Expenses: This includes a utility’s operation and maintenance (O&M) expenses, plus applicable taxes or transfer payments. O&M expenses include the materials, electricity, labor, supplies, etc., needed to keep the utility functioning.
Total Capital Expenses: Capital expenses are calculated by adding debt service payments (principal and interest) to capital replacements financed with rate revenues. In lieu of including capital replacements financed with rate revenues, a utility sometimes includes annual depreciation expense to stabilize the annual revenue requirement.
Under the cash basis approach, the sum of the total O&M expenses plus the total capital expenses equals the utility’s revenue requirement during any selected period of time (historical or projected).
Note that the two portions of the capital expense component (debt service and rate funded capital) are necessary under the cash basis approach as utilities generally cannot finance all of their capital facilities with long-term debt. At the same time, it is often difficult to pay for capital
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expenditures on a “pay-as-you-go” basis given that some major capital projects may have significant rate impacts on a utility, even when financed with long-term debt. Many utilities have found that some combination of pay-as-you-go funding and long-term financing will often lead to the minimization of rate increases over time.
Public utilities typically use the cash basis1 approach to establish their revenue requirements. An exception can occur if a public utility provides service to a large wholesale or contract customer.
In this situation, a public utility may use the “utility basis” approach (see Table 2 - 1) regarding earning a fair return on its investment.
Table 2 – 1
Cash Basis versus Utility Basis Comparison
Cash Basis Utility Basis (Accrual)
+ O&M Expenses + O&M Expenses
+ Taxes / Transfer Payments + Taxes/Transfer Payments
+ Capital Improv. Funded From Rates
;ш Depreciation Expense) + Depreciation Expense
+ Debt Service (Principal + Interest) + Return on Investment = Total Revenue Requirement = Total Revenue Requirement
2.4 Analyzing Cost of Service
After the total revenue requirement is determined, it is proportionately distributed to the users of the service (i.e., customer classes/rate schedules). The distribution of costs, as analyzed through a cost of service analysis, reflects the cost relationships for providing wastewater services. A cost of service analysis requires three analytical steps:
1. Costs are functionalized or grouped into the different cost categories related to providing service. For a wastewater utility, this typically includes collection/conveyance, pumping, and treatment. This step is largely accomplished by the utility’s accounting system (chart of accounts).
2. The functionalized costs are then allocated to specific cost components. Allocation refers to the arrangement of the functionalized data into the appropriate cost component(s).
For example, sewer costs are typically allocated as volume, strength, and customer- related costs.
1 “Cash basis” as used in the context of rate setting is not the same as the terminology used for accounting purposes and the recognition of revenues and expenses. As used for rate setting, “cash basis” simply refers to the specific cost components to be included within the revenue requirement analysis.
ATTACHMENT A
Overview of Rate Setting Principles 15
City of Stockton – Comprehensive Wastewater Rate Study
3. Once the costs are allocated to the appropriate cost component(s), each cost component is then proportionally distributed to the customer classes of service (e.g., residential, commercial, industrial). The distribution is based on each customer class’s relative or proportional contribution to the cost component. For example, customer-related costs are distributed to each class of service based on the total number of customers in each class of service. Once costs are distributed, the total amount of revenues needed from each customer class of service, to achieve cost-based rates, can be determined.
2.5 Designing Utility Rates
Rates that meet the utility’s objectives are designed based on both the revenue requirement and cost of service analyses. This approach results in rates that are strictly cost-based. While rate- setting can consider factors such as ability to pay, continuity of past rate philosophy, economic development, ease of administration, and customer understanding may be taken into consideration, such factors are incidental to cost-based, proportional rates. The proposed rates must take into consideration each customer class’s proportionate share of costs distributed through the cost of service analysis to meet the requirements of the California Constitution.
2.6 Economic Theory and Rate Setting
O n e o f t h e m a j o r j u st if ic a t io n s f o r a co m p r e h ensiv e r a t e st u d y is founded in economic theory. Economic theory suggests that the price of a commodity must roughly equal its cost if parity among customers is to be maintained. This statement’s implications on utility rate designs are significant. For example, a wastewater utility incurs additional costs to treat high strength wastewater. It follows that the customers who create and discharge high strength wastewater into the system create additional operating costs and therefore, should pay for the costs associated with treating higher strength waste and any other maintenance costs associated with their discharges. When costing and pricing techniques are refined, consumers have a more accurate understanding of the service costs to collect and treat wastewater. This price-equals-cost concept provides the basis for the subsequent analysis and comments.
2.7 Summary
This section of the report has provided a brief introduction to the general principles, techniques, and approaches used to develop cost-based wastewater rates. These principles and techniques are the basis for the Department’s comprehensive rate study explained in this report.
“Economic theory suggests
that the price of a
commodity must roughly
equal its cost if equity
among customers is to be
maintained.”
ATTACHMENT A
Wastewater Revenue Requirement 16
City of Stockton – Comprehensive Wastewater Rate Study
3 Wastewater Revenue Requirement
3.1 Introduction
This section of the report details the development of the revenue requirement analysis for the Department’s Study. The revenue requirement analysis is the first analytical step in the comprehensive rate study process. From this analysis, a determination can be made as to the overall level of rate revenue adjustments needed to provide adequate and prudent funding for both O&M and capital needs of the utility. The primary objective of the Study was to develop cost-based and proportional rates that comply with the California Constitution, while attempting to minimize the impacts to the utility’s customers. This analysis, the revenue requirement analysis, provides the cost basis for the development of the proposed wastewater rates.
3.2 Determining the Revenue Requirement
In developing the Department’s wastewater revenue requirement for the Study period, the objective is that the utility must financially “stand on its own” and be properly funded. That is, no rate revenues are transferred from other Department funds or the other City funds to support the wastewater utility. As a result, the revenue requirement analysis assumes the full and proper funding needed to operate and maintain the wastewater system on a financially sound and prudent basis for the long-term.
3.2.1 Establishing a Time Frame and Approach
To begin calculating the revenue requirement for the Department’s wastewater utility, a time frame was established for the analysis (i.e., the Study period). The most recent budget years (FY 2023-24 and FY 2024-25) plus an 8-year review period (FY 2025-26 – FY 2032-33) was determined to be an appropriate amount of time for the revenue requirement analysis projected time period.
The revenue requirement was based on the Department’s adopted wastewater budgets for FY 2023-24 and FY 2024-25, which were then projected over a multi-year period based on historical escalation factors. Reviewing a multi-year time period is recommended as it attempts to identify any major expenses that may be on the horizon. By anticipating future financial requirements, the Department can begin planning for these changes sooner, thereby minimizing short-term rate impacts and overall long-term rates.
The second step in determining the revenue requirement was to determine the basis for accumulating costs. As discussed in Section 2 of this report, the revenue requirement analysis was developed using the “cash basis” approach. The cash basis approach is the most commonly used methodology by municipal utilities to set their revenue requirement. This is also the methodology that the Department has historically used to establish its wastewater revenue requirement. Table 3 - 1 provides a summary of the “cash basis” approach and the cost components used to develop the Department’s wastewater revenue requirement.
ATTACHMENT A
Wastewater Revenue Requirement 17
City of Stockton – Comprehensive Wastewater Rate Study
Table 3 – 1
Overview of the Department’s “Cash Basis” Revenue Requirement + Wastewater Operation and Maintenance Expenses
+ Transfers
+ Rate Funded Capital
+ Debt Service (Principal + Interest) – Existing and Future ± Reserve Funding________________________________
= Total Wastewater Revenue Requirement
о Miscellaneous Revenues__________________________
= Net Revenue Requirement (Balance Required from Rates)
Given a time period around which to develop the revenue requirement and a method to accumulate the costs, the focus shifts to the development and projection of the revenues and expenses of the Department’s wastewater utility.
The primary financial inputs in the development of the revenue requirement were the Department’s adopted FY 2023-24 and FY 2024-25 budget documents, recent 12-months of customer billing data, historical financial reports, and the Department’s capital improvement plan (CIP). Presented below is a detailed discussion of the steps and key assumptions contained in the development of the projections of the Department’s wastewater revenue requirement analysis.
3.2.2 Projecting Rate and Other Miscellaneous Revenues
The first step in developing a projection of the wastewater rate revenues, at present rate levels, was to determine the projected billing units (fixed and if applicable, variable/volumetric charges) for each customer group. The billing units for each customer group were based on the most recent 12-month period of July
2022 to June 2023 to determine
the current customer discharge
characteristics. These billing units
were then multiplied by the
applicable current wastewater
rates. This method of
independently calculating
revenues links the projected
revenues used within the analysis
to the projected billing units. It
also helps to confirm that the
billing units used within the Study
are reasonable for purposes of
projecting future revenues,
ATTACHMENT A
Wastewater Revenue Requirement 18
City of Stockton – Comprehensive Wastewater Rate Study
distributing costs and ultimately, establishing proposed rates. The rate revenues are also shown in Exhibit 3 under “Rate Revenues” for FY 2023-24.
Based on the Departments current rate schedules, the majority of the rate revenues are derived from single family and condominium customers. The Department also serves a variety of multi- family and non-residential customers. In total, and at currently adopted rate levels, the Department’s wastewater system is projected to receive approximately $90.7 million in rate revenue in FY 2023-24. Based on current City planning documents, the Study has assumed a conservative level of customer account growth of 1.0% / year. By FY 2032-33, the rate revenues - assuming no rate adjustments - are projected to be approximately $99.2 million. The detailed calculation of the revenues at present rates is included in Exhibit 6 of the Technical Appendix.
In addition to rate revenues, the Department also receives other miscellaneous revenues. These are revenues related to fats, oils, and grease (FOG) inspections, interest income, late charges, e t c . I n t o t a l , t h e D e p a r t m e n t i s p r o j e c t e d t o a v e r a g e a p p r o x i m a t e l y $ 2 . 3 m i l l i o n a n n u a l l y i n miscellaneous revenues over the projected time period.
On a combined basis, taking into account rate revenues and miscellaneous revenues, the Department’s wastewater utility has total projected revenues of approximately $93.4 million in FY 2023-24, increasing to approximately $101.6 million by FY 2032-33 as a result of estimated growth as noted above. The assumptions used for projecting growth and increases in miscellaneous revenues can be found in Exhibit 2 of the Technical Appendix. Furthermore, the projection of rate and miscellaneous revenues can be found in Exhibit 3 of the Technical Appendix.
3.2.3 Projecting Operation and Maintenance Expenses
Operation and maintenance (O&M) expenses are incurred by the Department to maintain the wastewater collection, conveyance, treatment, and disposal system at a consistent service level.
The starting point of the projection of O&M expenses was the Department’s adopted FY 2023- 24 and FY 2024-25 budgets. Budgeted O&M expenses were projected over the Study time period based on historical inflationary factors. These factors took into consideration the Department’s historical cost increases and projected increases. The factors ranged from 3.0% to 9.0% annually for the various types of expenses (e.g., labor, benefits, materials & supplies). Several specific costs were adjusted based on known increases and provided by the City’s financial team. These were items related to CalPERS and other benefit related costs. In total, O&M expenses were projected to increase at an annual inflation rate of approximately 3.7% over the Study time period. As a note, this is consistent with annual changes in wastewater O&M costs over the past several years.
The total operation and maintenance expenses budgeted for the wastewater utility are budgeted to be approximately $72.5 million in FY 2023-24. Over the five-year rate setting period, the total O&M expenses are projected to increase to approximately $90.4 million by FY 2028-29. A summary of the O&M expenses is shown as a line item in Table 3 – 3.
ATTACHMENT A
Wastewater Revenue Requirement 19
City of Stockton – Comprehensive Wastewater Rate Study
3.2.4 Projecting Capital Funding Needs
A key component in the development of the wastewater revenue requirement is to properly and adequately fund capital improvement needs in the near and long term. One of the major issues facing many utilities across the U.S. is the amount of deferred capital projects and the funding pressure from regulatory-related improvements. The proper and adequate funding of capital projects is an important issue for all wastewater utilities and is not just a local issue or concern of the Department. To accomplish this, the Department has adopted a capital improvement plan (CIP) to address both the short and long-term needs of the wastewater utility. The Department’s CIP outlines the infrastructure improvements necessary to provide wastewater service to existing and future wastewater customers.
In general, there are three types of capital projects that the Department may need to fund. These include the following types:
Renewal and replacement projects
Growth/capacity expansion projects
Regulatory-related projects
A renewal and replacement project is essentially a project to maintain the existing system that is in place today. Existing facilities become worn out, obsolete, etc. The Department should continuously be making investments to maintain the integrity of its facilities with renewal and replacement projects to ensure continued, uninterrupted wastewater service. Growth or capacity expansion projects are related to providing service to new customers. This may be through expansion of the existing system or construction of new facilities to provide service to customers within the Department’s service area. Additionally, certain projects may be a function of a regulatory requirement in which the Federal or State government mandates the need for an improvement to the system to meet regulatory standards. Understanding these different types of capital projects is important because it may help to explain why costs are increasing and as a result, the cost drivers for any needed rate adjustment.
The way in which projects are funded may vary by the type of capital project. For example, renewal and replacement projects should be funded through annual rates on a “pay-as-you-go basis”. In contrast to this, growth or capacity expansion projects may be funded through the collection of connection fees (i.e., growth-related charges) in which new development pays a proportional share of the cost of improvements required as a result of their connection (impact).
Finally, regulatory projects may be funded by a variety of different means, which may include one or more sources such as rates, long-term debt, grants, etc.
While the above discussion appears to neatly divide capital projects into three clearly defined c a t e g o r i e s , t h e r e a l i t y o f w o r k i n g w i t h s p e c i f i c c a p i t a l p r o j e c t s m a y b e m o r e c o m p l e x . F o r example, a pump may be replaced, but while being replaced, it is up sized to accommodate the need for greater capacity. There are many projects that share these “joint” characteristics. At the same time, projects may not be “replacement” related, but rather “improvement” related.
Provided below in Table 3 - 2 is a summary of the wastewater capital funding analysis.
ATTACHMENT A
Wastewater Revenue Requirement 20
City of Stockton – Comprehensive Wastewater Rate Study
Table 3 – 2
Summary of the Wastewater Capital Improvements ($000) 1 FY 2023-
24 FY 2024-
25 FY 2025-
26 FY 2026-
27 FY 2027-
28 FY 2028-
29 Total RWCF Upgrades $4,850 $2,447 $3,475 $2,750 $250 $0 Total Pipe Projects 2,364 17,382 10,335 15,350 15,750 16,150 Total Pump Station Rehabilitation 5,100 750 21,606 19,800 19,000 0 Future Unidentified Capital Improv. 2,686 0 0 0 0 3,350 Transfer to Long-Term Debt Proceeds 0 0 0 0 0 0 Total CIP $15,000 $20,579 $35,416 $37,900 $35,000 $19,500 Less: Other Funding Sources
Operating Fund - Sewer (431) $0 $280 $2,087 $10,000 $10,000 $0 Connection Fee Fund - Sewer (434) 0 0 0 0 0 0
Capital Fund - Sewer 0 0 11,700 9,900 6,500 0
Long-Term Debt Proceeds Fund 0 4,299 4,628 0 0 0
Assumed Future SRF Loan 0 0 0 0 0 0
Assumed Revenue Bonds 0 0 0 0 0 0
Revenue Bonds 0 0 0 0 0 0 Total Other Funding Sources $0 $4,579 $18,416 $19,900 $16,500 $0 Rate Funded Capital $15,000 $16,000 $17,000 $18,000 $18,500 $19,500
1. CIP inflated by Department
A key component of this capital funding plan was to complete the RWCF Modification project as well as other rehabilitation and replacement upgrades. As shown in Table 3 -2, the funding of capital is provided through annual rate levels (“Rate Funded Capital”) and available reserves. In this way, no additional long-term debt is issued to fund the CIP during the Study period and the CIP is funded on a pay-as-you-go approach.
While the total amount of a project may vary from year to year, the wastewater capital funding plan has attempted to provide a consistent funding source for the replacement of deteriorating system assets. In this case, the wastewater utility’s rates will annually fund an amount of $15.0 million in FY 2023-24. As a point of reference, the Department’s annual depreciation expense was approximately $12.9 million in FY 2022-23. A desirable funding target for rate funded CIP is an amount equal to or greater than annual depreciation expense in order to approximately keep up with the rate of deterioration of the system assets. To continue this trend, the Department is committed to making an effort to increase this component and the rate funded capital is projected to increase annually to $19.5 million by FY 2028-29.
It is important to understand that the depreciation expense is not the same as the replacement cost. Thus, funding an amount which exceeds the depreciation expense is both prudent and appropriate. As noted, to help establish a prudent level of annual replacement funding through rates, HDR worked with Department staff to develop a funding plan for the CIP. In developing
ATTACHMENT A
Wastewater Revenue Requirement 21
City of Stockton – Comprehensive Wastewater Rate Study
this financial plan, HDR and the Department have attempted to minimize rate impacts while funding the planned capital projects of the Department.
3.2.5 Projection of Debt Service
The Department currently has three outstanding long-term debt issuances. In total, annual debt se r vic e p a ym e n t s w i l l b e a p p r o xim a t e ly $ 7 .8 m i ll io n in F Y 2 0 23 - 24 . It sh o u ld b e n o t e d t h a t a component of one of the issuances, the 2014 Revenue Bond, was used to expand the Department’s wastewater system for new customer growth. Given this, annual connection charge revenues are used to fund a portion of this annual debt service payment. The remaining annual debt service payment is funded through annual rate revenues. One of the recent debt issuances was issued for the RWCF upgrades and other system improvements that are being completed during this Study time period. The total annual debt service is funded through, and supported by, annual rate revenues. No new additional debt has been assumed for the purposes of the Study.
It is important to note that HDR is not advising the Department on the terms of any long-term debt issuances but rather identifying the overall funding needs. The Department is working with an independent financial advisor as well as City financial staff, to develop the overall financing plan to fund the capital improvement projects identified in the Study. Given this, HDR is not acting in a municipal advisor role to the Department for the issuance of any long-term borrowing.
3.2.6 Reserve Funding
The final component of the revenue requirement analysis is reserve funding. This can be described as additional transfers of revenue to reserve funds to maintain prudent ending fund balances or for future funding of specific or unanticipated projects. Additionally, any balance of funds after the expenses are paid is transferred to the operating fund to maintain minimum fund balances. The Department has a reserve policy in place to maintain six months of operating expenses in reserves, which is equal to approximately $36.3 million for FY 2023-24. The Study was developed to meet this target minimum over the review period (FY 2024-25 – FY 2028-29).
The Department also established a rate stabilization fund with the purpose of lessening the impacts to rate payers should additional expenses be incurred that could significantly increase rates as a result. As will be shown, even with the recommended rate adjustments, reserves are being used annually through the Study time period to smooth the overall rate revenue increases.
During the Study time period, reserve levels are being decreased and end slightly below minimum targets. However, it is important to note that the Department has $30 million in prior capital project appropriations that are not included in reserve balances for the purposes of the Study as these funds have been “set aside” to fund prior identified projects.
3.2.7 Summary of the Wastewater Revenue Requirement
Given the above projections of revenues and expenses, a summary of the wastewater revenue requirement analysis can be developed. In developing the revenue requirement analysis, consideration was given to the financial planning considerations of the Department. In particular, emphasis was placed on attempting to minimize rates, yet still have adequate funds to support the operational activities and funding of capital projects throughout the Study time period.
ATTACHMENT A
Wastewater Revenue Requirement 22
City of Stockton – Comprehensive Wastewater Rate Study
Presented below in Table 3 - 3 is a summary of the Department’s projected wastewater revenue requirement. Detailed exhibits of this analysis can be found in the Technical Appendix (Exhibits 1 – 6).
Table 3 - 3
Summary of the Wastewater Revenue Requirement Analysis ($000) FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Revenues
Rate Revenues $90,747 $91,655 $92,571 $93,497 $94,432 $95,376 Other Revenues 2,615 2,669 2,566 2,538 2,287 1,975 Total Revenues $93,362 $94,324 $95,137 $96,035 $96,719 $97,352 Expenses
O&M Expenses $72,510 $77,803 $80,837 $83,945 $87,123 $90,434 Rate Funded Capital 15,000 16,000 17,000 18,000 18,500 19,500 Net Annual Debt Service 5,687 7,502 7,683 7,684 7,686 7,688 To / (From) Reserves 166 (4,843) (2,830) (1,919) (550) 393 Total Expenses $93,362 $96,462 $102,691 $107,709 $112,759 $118,015 Bal./(Def.) of Funds $0 ($2,139) ($7,554) ($11,674) ($16,040) ($20,664) Bal. as a % of Rate Rev. 0.0% 2.3% 8.2% 12.5% 17.0% 21.7% Proposed Revenue
Adjustment 0.0% 4.0% 4.0% 4.0% 4.0% 4.0%
Add’l Rev. from Adjustment $0 $2,139 $7,554 $11,674 $16,040 $20,664 Total Bal./(Def.) of Funds $0 $0 $0 $0 $0 $0
As can be seen, the revenue requirement has summed the O&M, annual rate funded capital, net annual debt service, and reserve funding components. The total revenue requirement is then compared to the total revenues which include both rate revenues – at current rate levels – and other revenues.
From this comparison, a balance or deficiency of funds in each year can be determined. This balance or deficiency of funds is then compared to the projected revenues from current rates to determine the level of rate adjustment needed to meet the revenue requirement. It is important to note the “Bal. / (Def.) of Funds” row is cumulative. That is, any adjustments in the initial years will reduce the deficiency in later years. Over the Study time period, the total deficiency in revenues is 21.7%. As shown, it is important to note that reserves are being used in FY 2024-25 through FY 2027-28 to maintain the rate revenue adjustments at 4%.
The revenue requirement in Table 3 - 3 has been developed to meet the financial planning objectives of the Department. More specifically, the Department desires to adequately and prudently fund its wastewater operating and capital needs. In doing so, rate revenue adjustments should avoid large adjustments in any single year. Table 3 - 3 has also included a set of proposed rate revenue adjustments (blue highlighted band) which are sufficient to meet the total revenue
ATTACHMENT A
Wastewater Revenue Requirement 23
City of Stockton – Comprehensive Wastewater Rate Study
requirement over the projected time period. The proposed revenue adjustments are a function of assumed inflation over the time period, coupled with the need to increase capital improvement funding from rates (renewal and replacement funding), meet minimum reserve levels, fund annual debt service payments, and meet legally required debt service coverage r a t i o s . P r o v i d e d i n T a b l e 3 - 4 i s a s u m m a r y o f t h e d e b t s e r v i c e c o v e r a g e r a t i o s ( w i t h o u t connection fees) before and after the proposed rate adjustments. As a note, the minimum target debt service coverage ratio is 1.00.
Table 3 - 4
Summary of the Annual Debt Service Coverage Ratios
FY 2023-
24 FY 2024-
25 FY 2025-
26 FY 2026-
27 FY 2027-
28 FY 2028-
29 Debt Service Coverage –
Before Rate Adjustment 2.68 1.72 1.46 1.24 0.98 0.71 Debt Service Coverage –
After Rate Adjustment 2.68 1.94 2.23 2.43 2.62 2.82
As can be seen in Table 3 - 4, with the proposed revenue adjustments, the Department exceeds the annual debt service coverage ratios. However, if wastewater revenue adjustments are not implemented, the Department will not have sufficient funding to prudently operate and maintain the wastewater system, or more importantly, meet annual debt service coverage requirements.
Over the five-year rate setting period, annual deficiencies range from $2.1 million to $20.7 million. It is important to note that the overall revenue adjustments may not reflect the final rate adjustments, or bill impacts, seen by the Department’s customers as the cost of service analysis will proportionally distribute the revenue requirement between the identified customer classes.
The overall revenue adjustment reflects the needed revenues for the system as a whole. The more detailed revenue requirement analysis is included in Exhibit 3 of the Technical Appendix.
3.3 Consultant’s Conclusions
Based on the revenue requirement analysis developed herein, HDR has recommended that the Department increase wastewater revenues over the next five-year period (FY 2024-25 – FY 2028- 29) by 4.0%, annually. HDR has reached this conclusion for the following reasons:
Revenue adjustments are necessary to fund the Department’s CIP needs, which are driven by the funding of replacement capital projects as well as completing the RWCF Modification Project.
Revenue adjustments are necessary to fund the Department’s annual debt service payments. Absent the proposed revenue adjustments, the Department will be unable to pay annual debt service or comply with the obligations of its outstanding debt.
The revenue adjustments are necessary in order to cover the annual inflationary costs related to the O&M expenses of the wastewater utility.
The proposed revenue adjustments maintain the Department’s strong financial health and provide long-term sustainable funding levels for the Department.
ATTACHMENT A
Wastewater Revenue Requirement 24
City of Stockton – Comprehensive Wastewater Rate Study
In reaching this conclusion, HDR would recommend that the Department adopt the proposed revenue adjustments in order to provide sufficient funding for annual O&M and capital improvement projects over the next five-year period.
3.4 Summary
This section of the report has provided a discussion of the Department’s wastewater revenue requirement analysis. The revenue requirement analysis developed a revenue transition plan to support the Department’s O&M and capital needs. The next section will discuss the cost of service analysis developed for the Department’s wastewater utility.
ATTACHMENT A
Wastewater Cost of Service 25
City of Stockton – Comprehensive Wastewater Rate Study
4 Wastewater Cost of Service
4.1 Introduction
In the previous section, the revenue requirement analysis focused on the total sources and applications of the revenues required to adequately fund the Department’s wastewater utility.
This section will provide an overview of the cost of service analysis developed for the Department’s wastewater utility.
The wastewater cost of service analysis provides the proportional distribution of the total revenue requirement between the identified customer classes of service (e.g., Single Family and Condominiums, Multi-Family, Apartments, Commercial/Institutional, and Industrial) to meet the requirements of Proposition 218. The previously developed revenue requirement was utilized in the development of the cost of service analysis.
4.1.1 Objectives of a Cost of Service Analysis
There are two primary objectives in conducting a wastewater cost of service analysis:
Distribute the Department’s revenue requirement among the customer classes of service Derive average unit costs for subsequent rate designs by customer class of service
The primary objective of the cost of service analysis is the proportional collection of the revenue requirement from the Department’s customer classes of service. The second rationale for conducting a cost of service analysis is to allow for the development of proposed rates that properly reflect the costs incurred by the Department and the impacts customers place on the w a s t e w a t e r s y s t e m . F o r e x a m p l e , a w a s t e w a t e r u t i l i t y t y p i c a l l y i n c u r s c o s t s r e l a t e d t o f l o w (wastewater volumes), strength (constituents in the wastewater), and customer cost components (billings and collections). Each of these types of costs may be collected in a slightly different manner to allow for the development of rates that collect costs in the same manner as they are incurred.
4.2 Determining the Customer Classes of Service
The first step in a cost of service analysis is to determine the customer classes of service. Based on the current rates, the classes of service used within the cost of service analysis are:
Single Family and Condominiums
Multi-Family
Apartments
Commercial/Institutional – Low Strength
Commercial/Institutional – Med Strength
Commercial/Institutional – High Strength
Schools
Industrial
ATTACHMENT A
Wastewater Cost of Service 26
City of Stockton – Comprehensive Wastewater Rate Study
In determining classes of service for cost of service purposes, t h e o b j e c t ive i s t o gr o u p c u st o m e r s t o ge t h e r in t o sim i la r o r homogeneous groups based upon facility requirements
and/or flow characteristics. HDR reviewed the current
customer characteristics and facility requirements to
determine the classes of service. In reviewing the customer classes of service, it was noted that the current groupings reflect the differences between customer types and are
consistent with typical industry practices. For example, the Department differentiates between the various residential customers (e.g., single-family, multi-family) and commercial customers (e.g., low strength, medium strength, high
strength), which reflects the differences in customer
characteristics, the impacts on the system, and system
requirements. These differences revolve around assumed
wastewater flow and/or strength as well as in administrational effort for serving different customers which all become the foundation for developing the unique customer classes of service. Provided in the following discussion is a more detailed review of the differences between the customer classes of service.
4.3 General Cost of Service
Procedures
In order to determine the cost to serve each customer class of service on the Department’s wastewater system, a cost of service analysis is conducted. A cost of service analysis utilizes a three-step approach to review costs, which is outlined in the W a t e r E n v i r o n m e n t F e d e r a t i o n M a n u a l o f P r a c t i c e N o . 2 7 ( W E F M O P # 2 7 ) . T h e s e s t e p s t a k e t h e f o r m o f functionalization, allocation, and distribution. Provided below is a detailed discussion of the wastewater cost of service Study conducted for the Department, and the specific steps taken within the analysis.
4.3.1 Functionalization of Costs
The first analytical step in the cost of service process is called functionalization. Functionalization is the arrangement of expenses and asset (plant) data by major operating functions (e.g., collection, pumping, treatment). Within this Study, the majority of the costs were functionalized by the Department’s records. For those that were not, HDR worked with Department staff to review and functionalize the costs.
Terminology of a Wastewater
Cost of Service Analysis
Functionalization – The
arrangement of the cost data by
functional category (e.g., collection,
pumping, treatment).
Allocation – The assignment of
functionalized costs to cost
components (e.g., volume,
strength, and customer related).
Distribution – Distributing the
a l l o c a t e d c o s t s t o e a c h c l a s s o f
service based upon each class’s
proportional contribution to that
specific cost component.
Volume Costs – C o s t s t h a t a r e
allocated as volume related vary
with the total flow of wastewater
(e.g., power for pumping).
Strength Costs – Costs allocated as
strength related refer to the
wastewater treatment function.
Typically, strength-related costs are
further defined as carbonaceous
biochemical oxygen demand
(CBOD) and suspended solids (SS).
Different types of customers may
have high wastewater strength
characteristics, which costs more to
treat. Treatment facilities are
designed and sized around meeting
these treatment demands.
Customer Costs – Costs allocated as
customer related vary with the
number of customers on the
wastewater system (e.g., billing,
collecting and accounting costs).
Direct Assignment – Costs that can
be clearly identified as belonging to
a specific customer group or group
of customers.
ATTACHMENT A
Wastewater Cost of Service 27
City of Stockton – Comprehensive Wastewater Rate Study
4.3.2 Allocation of Costs
The second analytical task performed in a wastewater cost of service analysis is the allocation of the costs. Allocation determines why the expenses were incurred or what type of need is being met. The following cost allocators were used to develop the Study:
Volume Related Costs: Volume related costs are those costs which tend to vary with the total quantity of wastewater collected and treated.
Strength Related Costs: Strength related costs are those costs associated with the additional handling and treatment of high “strength” wastewater. Strength is typically measured in carbonaceous biochemical oxygen demand 2 (CBOD) and suspended solids 3 (SS). Increased levels of CBOD or SS generally equate to increased treatment costs for most wastewater systems.
Customer Related Costs: Customer related costs vary with the addition or deletion of a customer or is a cost which is a function of the number of customers served. Customer related costs typically include the costs of billing, collecting, and accounting.
Revenue Related Costs: Some costs associated with the utility may vary with the amount of revenue received by the utility. An example of a revenue related cost would be a utility tax, which is based on gross utility revenue.
T h e b a s i s , o r m e t h o d o l o g y , f o r t h e a l l o c a t i o n p r o c e s s i s o u t l i n e d i n t h e W E F M O P # 2 7 . T h e methodology provided in the manual was then applied to the Department’s specific circumstances, customers, costs, and operations to develop the appropriate allocation approach.
4.3.3 Development of Distribution Factors
Once the allocation process is complete and the customer groups have been defined, the various allocated costs are distributed to each customer class of service. The Department’s allocated costs were proportionally distributed to the customer classes of service using the following distribution factors.
Volume Distribution Factor: Volume related costs are generally distributed on the basis of contributions to wastewater flows. Wastewater flows are not typically metered and so often, a surrogate must be used in order to estimate a customer class’s contribution. For residential customers (Single-Family and Condominiums, Multi-Family, and Apartments), the Department’s planning documents estimate water consumption to be approximately 112 gallons per person per day (GPD) and three people per household. In addition, there are also assumptions made on the return factor (or how much of the water consumed by a certain customer class is returned to the wastewater system as sewer flow) for each customer class. This figure was taken from the Department’s planning documents. Due to past drought and conservation efforts, the flow estimates were then adjusted down to reflect the fact that the winter water usage is less than the average monthly water use
2 CBOD is the amount of dissolved oxygen that must be present in water in order for microorganisms to decompose the organic carbon in the wastewater.
3 SS is the entire amount of organic and inorganic particles dispersed in wastewater.
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and that a portion of the residential water usage during these months is not returned to the wastewater system. Billed wastewater flow – which is based on water usage - was used for commercial (low, medium, high) as well as industrial customers. The commercial and industrial customers’ flows were also adjusted based on the fact that although to a lesser level, the average monthly usage includes some outdoor watering. For schools, which are billed on an average attendance rate, the volume assumptions were based on the equivalent volumes for schools based on standard engineering design manuals. The calculation of the volume distribution factor is shown in Exhibit 7 of the Technical Appendix.
Strength Distribution Factor: Strength related costs are allocated between CBOD and SS.
These costs are distributed to each of the classes of service based upon the assumed domestic strength level of 275 milligrams per liter (mg/l) for CBOD and SS at 390 mg/l.
Commercial low strength was set equal to domestic levels while the commercial medium and high strength customers were adjusted (increased) to reflect the higher strength wastewater discharged to the Department’s wastewater system. Industrial customers have a much higher strength wastewater that is discharged to the City’s wastewater system. For the Study, it was assumed that the CBOD and SS strengths were 525 mg/l and 625 mg/l, respectively to reflect the higher strength levels of these customers. The strength levels in total, for each customer class of service, were utilized to calculate the CBOD and SS pounds removed based on the actual pounds removed at the wastewater treatment plant over a 12-month period as provided in Department wastewater treatment plant reports. Exhibit 8 in the Technical Appendix provides the calculation of the strength distribution factor.
Customer Distribution Factor: C u s t o m e r c o s t s w i t h i n t h e c o s t o f s e r v i c e a n a l y s i s a r e distributed to the various customer classes of service based upon their respective number of customer accounts. Two types of customer distribution factors were developed ൞ actual and weighted. The actual customer distribution factor assumes that there is no disproportionate cost associated with serving a customer (e.g., postage for bills is the same regardless of the size or usage of the customer). In contrast, a weighted customer distribution factor assumes that there is some disproportionality associated with serving different types of customers and attempts to estimate the level of difference in serving the customers. It is important to note that this Study assumes no weighting for differences between customers. Exhibit 9 of the Technical Appendix provides the calculation of the customer distribution factor.
Revenue Related Distribution Factor: The revenue related distribution factor was developed from the projected rate revenues for FY 2024-25 for each customer class of service as developed in Exhibit 3. A summary of the revenue distribution factor is provided in Exhibit 10 of the Technical Appendix.
The development of the distribution factors is based on generally accepted principles as outlined in the WEF MOP #27.
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4.4 Summary of the Wastewater Cost of Service Analysis
In summary form, the cost of service analysis began by functionalizing the Department’s facility asset records and O&M expenses. The functionalized facility and expense accounts were then allocated to the appropriate cost component(s) based on generally accepted methods and the Department’s specific system operations and costs. Provided below is a summary of the allocation of the Department’s FY 2024-25 test period revenue requirement using the methodology outlined in the WEF MOP #27 as well as the Department’s specific facility requirements and operations. Provided in Exhibits 11 and 12 of the Technical Appendix is a detailed summary of the allocation of the Department’s infrastructure and revenue requirement.
The allocation of the individual line items of the revenue requirement are summed to develop the results in Table 4 – 1.
Table 4 – 1
Summary of the Allocation of the FY 2024-25 Revenue Requirement ($000’s) Total Volume CBOD SS Customer
Revenue
Related
Direct
Assignment
$93,793 $23,540 $14,034 $14,731 $41,488 $0 $0
As shown in Table 4 – 1, the total revenue requirement for FY 2024-25 has been allocated to the appropriate cost components based on generally accepted methodologies. Next, the individual allocation totals were then distributed proportionally to the identified customer groups based on the appropriate distribution factors.
For example, volume-related costs were distributed based on each customer class’s proportional sh a r e o f t o t a l w a st e w a t e r c o n t r ib u t io n s. P r o vid e d in T a b le 4 - 2 is a su m m a r y o f t h e vo lu m e distribution factor and distribution of the volume related costs.
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Table 4 – 2
Summary of the Volume Distribution Factor and
Distribution of Volume Related Costs
% of Total
Volume
Costs
Annual
Flow (CCF)
# of
Customers
Unit Cost
($ / CCF)
Unit Cost
($ / Cust)
Residential
Single Family & Condo 62.5% $14,711,197 85,480 $14.34 Multi-Family 5.4% $1,276,103 8,763 12.14
Apartments 13.6% $3,200,444 30,219 8.83 Total Residential 81.5% $19,187,743 124,462
Com / Inst
Low Strength 0.7% $154,008 136,240 $1.13
Medium Strength 6.6% 1,565,357 1,375,032 1.14
High Strength 2.4% 569,356 381,904 1.49
Schools 1 1.8% 422,275 57,886 0.61 Total Com / Inst 11.5% $2,710,996 1,951,062
Industrial 7.0% $1,641,573 1,129,479 $1.45 Total 100.0% $23,540,312 3,080,541
1 - Schools are on an average daily attendance (ADA) basis
A similar approach is used to distribute the strength related costs, both CBOD and SS. Provided in Tables 4 - 3 and 4 - 4 are the strength distribution factors and distribution of strength related costs.
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Table 4 – 3
Summary of the CBOD Distribution Factor and Distribution CBOD Related Costs % of Total
CBOD
Costs
Annual
Flow (CCF)
# of
Customers
Unit Cost
($ / CCF)
Unit Cost
($ / Cust)
Residential
Single Family & Condo 56.5% $7,930,152 85,480 $7.73 Multi-Family 4.9% 687,890 8,763 6.54
Apartments 12.3% 1,725,217 30,219 4.76 Total Residential 73.7% $10,343,259 124,462
Com / Inst
U Low Strength 0.6% $83,019 136,240 $0.61
Medium Strength 7.9% 1,104,630 1,375,032 0.80
High Strength 4.2% 585,928 381,904 1.53
Schools 1 1.6% 227,630 57,886 0.33 Total Com / Inst 14.3% $2,001,206 1,951,062
Industrial 12.0% $1,689,352 1,129,479 $1.50 Total 100.0% $14,033,818 3,080,541
1 - Schools are on an average daily attendance (ADA) basis
Table 4 – 4
Summary of the SS Distribution Factor and Distribution SS Related Costs % of Total
SS
Costs
Annual
flow (CCF)
# of
Customers
Unit Cost
($ / CCF)
Unit Cost
($ / Cust)
Residential
Single Family & Condo 58.3% $8,594,773 85,480 $8.38 Multi-Family 5.1% 745,542 8,763 7.09
Apartments 12.7% 1,869,806 30,219 5.16
Total Residential 76.1% $11,210,121 124,462
Com / Inst
Low Strength 0.6% $89,977 136,240 $0.66
Medium Strength 7.6% 1,113,855 1,375,032 0.81
High Strength 3.6% 533,072 381,904 1.40
Schools 1 1.7% 246,707 57,886 0.36
Total Com / Inst 13.5% $1,983,611 1,951,062
Industrial 10.4% $1,536,958 1,129,479 $1.36
Total 100.0% $14,730,690 3,080,541
1 - Schools are on an average daily attendance (ADA) basis
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Finally, customer related costs are distributed based on the customer distribution factors.
Provided in Table 4 - 5 is a summary of the distributed customer costs.
Table 4 – 5
Summary of the Customer Distribution Factor and Distributed Customer Related Costs
Customer Related
Costs Customers Total ($ / Customer)
Residential
Single Family & Condo $27,599,576 85,480 $26.91
Multi-Family 2,829,376 8,763 26.91
Apartments 9,757,036 30,219 26.91
Total Residential $40,185,988 124,462
Com / Inst
Low Strength $66,513 206 $26.91
Medium Strength 1,052,993 3,261 26.91
High Strength 144,883 449 26.91
Schools 29,705 92 26.91
Total Com / Inst $1,294,093 4,008
Industrial $8,341 26 $26.91
Total $41,488,422 128,496
The total costs allocated to each cost component as outlined above were proportionally distributed between the customer classes using the previously mentioned distribution factors.
Provided below in Table 4 - 6 is a summary of the total distribution of costs, by cost component, to the customer classes of service.
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Table 4 – 6
Summary of the Distribution of the FY 2024-25 Revenue Requirement by Customer Class ($000’s) Residential Commercial / Institutional
Single Family
& Condos
Multi-
Family Apartments
Low
Strength
Medium
Strength
High
Strength Schools Industrial Total
Volume $14,711 $1,276 $3,200 $154 $1,565 $569 $422 $1,642 $23,540 BOD 7,930 688 1,725 83 1,105 586 228 1,689 14,034 TSS 8,595 746 1,870 90 1,114 533 247 1,537 14,731 Customer 27,600 2,829 9,757 67 1,053 145 30 8 41,488 RR / DA 0 0 0 0 0 0 0 0 0 Total $58,836 $5,539 $16,553 $394 $4,837 $1,833 $926 $4,876 $93,793
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The distributed expenses for each customer class were then aggregated to determine each customer class’s overall revenue responsibility. Using the rate revenues from Section 3.2.2 plus a year of assumed customer growth as well as the allocated costs from Table 4 - 6, Table 4 - 7 summarizes the cost of service analysis.
Table 4 - 7
Summary of the FY 2024-25 Wastewater Cost of Service Analysis ($000) Class of Service
Current
Rate Revenues
Distributed
Costs
$
Difference
%
Difference
Single Family & Condo $57,144 $58,836 ($1,691) 3.0%
Multi-Family 5,496 5,539 (43) 0.8%
Apartments 16,548 16,553 (4) 0.0%
Com / Inst
Low Strength $372 $394 ($21) 5.7%
Medium Strength 4,807 4,837 (30) 0.6%
High Strength 1,895 1,833 62 -3.3%
Schools 933 926 7 -0.7%
Industrial 4,459 4,876 (417) 9.4%
Total $91,655 $93,793 ($2,139) 2.3%
The results of the cost of service analysis indicate cost differences between the customer classes of service. When reviewing the results of the cost of service analysis, it is important to understand that the results will not be “exact” each time the Department updates its cost of service analysis.
This is due to changing customer characteristics, external impacts such as drought conditions, and other changes in how the Department incurs costs. However, the analysis above provides the best evidence supporting how to allocate costs on a go-forward basis, and reasonably predicts how customers cause the City to incur cost.
The allocated and distributed costs for each customer class of service are used to develop the proposed rates for the test period, which in this case is FY 2024-25. The total costs are divided by the billing units (e.g., number of customers, water consumption) to develop average unit costs, which are the basis for the rate designs. Provided in Table 4 – 8 is a summary of the unit costs, which are based on the proposed rate structure for each customer class of service. The proposed rate structure for the residential customers is a flat monthly rate per living unit. As a result, the total distributed costs for each residential customer class (single-family and condominiums, multi-family, and apartments) are divided by the number of living units. This results in the proposed rates for residential customers. For commercial / institutional customers, the customer related costs are divided by the number of accounts while the volume and strength costs are divided by the total billed water consumption. This results in a monthly fixed charge and variable charge per hundred cubic feet (CCF) of water consumption, which is the basis for the billing of the rate structure. The development of the cost of service and unit costs are provided in Exhibits 14 and 15 of the Technical Appendix.
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Table 4 – 8
Summary of the FY 2024-25 Wastewater Average Unit Costs Residential Commercial / Institutional
Single Family
& Condos Multi-Family Apartments Low Strength
Medium
Strength High Strength Schools Industrial
Variable
($/CCF) $0.00 $0.00 $0.00 $2.40 $2.75 $4.42 $1.29 $4.31 Fixed
($/Dwelling
Unit or
$/Account $57.36 $52.67 $45.65 $26.91 $26.91 $26.91 $26.91 $26.91
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4.5 Consultant’s Conclusions and Recommendations
HDR is recommending that the Department implement the cost of service adjustments and realign the rate structures, at this time. This realignment is a natural progression in designing rates as the results of the calculation may change between analyses based on consumption habits, the manner in which costs are incurred, system design or operation, etc. Given this, the proposed rates reflect the results of the current cost of service analysis.
Some of the variables that are impacting the cost distributions are the trend of declining per capita water consumption for residential customers, past drought conditions in California, changes in industrial customers, and other customer class characteristics. These conditions certainly have an impact on consumptive use and cost distributions and may not reflect future winter water consumption patterns, which are used to establish the basis for distributing costs for wastewater related services over the next five-year period. However, customer consumption patterns generally do not return to “typical” levels in the short-term. Given this, the results of the cost of service will provide the Department with cost-based and proportional rates that reflect current customer characteristics. It should also be noted that a cost of service analysis reflects a single point in time. It is recommended that the Department closely follow the results of subsequent cost of service analyses in order to gauge the effects of these outside forces.
4.6 Summary
This section of the Study has provided a summary of the cost of service analysis developed for the Department. This analysis was prepared using generally accepted cost of service techniques and principles. The next section of the report will review the present and proposed wastewater rates for the Department.
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5 Wastewater Rate Design Analysis
5.1 Introduction
The final step of the Department’s comprehensive wastewater rate study is the design of rates to collect the desired levels of revenues, based on the results of the revenue requirement and cost of service analyses. In reviewing the Department’s rates, consideration is given to the level of the rates and the structure of the rates as developed in the prior two analyses.
5.2 Rate Design Criteria and Considerations
Rates must be set in accordance with Proposition 218, and in a manner that proportionally allocates the utility’s cost of service to each parcel through their respective rates. A utility may consider additional criteria, provided they do not result in rates that are not based on the proportional cost of service. Some of these rate design criteria are listed below:
Rates which are easy to understand from the customer’s perspective Rates which are easy for the utility to administer
Consideration of the customer’s ability to pay
Continuity, over time, of the rate making philosophy
Policy considerations (encourage efficient use, economic development, etc.) Provide revenue stability from month to month and year to year Promote efficient allocation of the resource
Non-discriminatory (cost-based)
Compliant with State law
The Department may consider various cost-based rate structures that have incidental benefits of sending proper price signals as to what their usage or volumetric contributions are costing. This goal may be approached through rate level and structure, provided the resulting rates reflect the proportional cost of service. When developing the proposed rate designs, all the above-listed criteria were taken into consideration. However, it should be noted that it is difficult, if not impossib le, to design a rate that meets all the goals and objectives listed above. In designing rates, there are always trade-offs between these goals and objectives.
5.3 Development of Cost-Based Wastewater Rates
Calculating cost-based and proportional rates is of paramount importance in developing the proposed wastewater rates. While always a key consideration in developing rates, meeting the legal requirements and documenting the steps taken to meet said requirements has been in the forefront with the recent legal challenges in the State of California on utility rates. Given this, the Department’s proposed wastewater rates have been developed to meet the legal requirements of California Constitution Article XIII D, Section 6 (Article XIII D). A key component of Article XIII D is the development of rates which reflect the cost of providing service and are proportionately allocated among the various customer classes of service and the customers within each class.
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HDR would point out that there is no single methodology for equitably assigning costs to the various customer groups. The Water Environment Federation Manual of Practice #27 (WEF MOP #27) provides various methodologies which may be used to establish cost-based rates. Article XIII D is not prescriptive and does not provide a specific methodology for establishing rates. Given that, HDR developed the Department’s proposed wastewater rates based on generally accepted rate setting methodologies to meet the requirements of Article XIII D.
HDR is of the opinion that the proposed rates meet the legal requirements of Article XIII D. HDR reaches this conclusion based upon the following:
The revenue derived from wastewater rates does not exceed the funds required to provide the property related service (i.e., wastewater service). The proposed rates are designed to collect the overall revenue requirement of the Department’s wastewater system.
The revenues derived from wastewater rates shall not be used for any purpose other than that for which the fee or charge is imposed. The revenues derived from the Department’s wastewater rates are used exclusively to operate, maintain and fund the Department’s wastewater system.
The amount of a fee or charge imposed upon a parcel or person as an incident of property ownership shall not exceed the proportional costs of the service attributable to the parcel. Section 4 of the Study focused exclusively on the issue of proportional assignment of costs to customer classes of service. The proposed rates have appropriately grouped customers into customer classes of service (residential, commercial/institutional, industrial) that reflect the varying consumption patterns and system requirements (i.e., the benefits they receive from and burdens they place on the system) of each customer class of service. The grouping of customers and rates into these classes of service creates the equity and fairness expected under Proposition 218 by having differing rates by customer classes of service which reflect both the level of revenue to be collected by the utility and the manner in which these costs are incurred and equitably assigned to customer classes of service and customers within each class of service based upon their proportional impacts.
5.4 Overview of the Proposed Rate Adjustments
As outlined in the revenue requirement analysis, the overall revenue adjustment for the Department’s wastewater utility is 4.0% annually for FY 2024-25 through FY 2028-29. This provides the overall revenue needs of the wastewater utility. Next, the cost of service analysis proportionately distributed the revenue requirement to the customer classes of service. Given the results of these analyses, the overall rate adjustment for each customer class of service can be developed. Provided below in Table 5 – 1 is a summary of the FY 2024-25 revenue adjustments for each customer class of service based on the overall system revenue needs and cost of service results. Important to note is that due to the implementation period of FY 2024-25 rates, assuming mid fiscal year (December 2024), the total system adjustment reflects collecting less revenue in FY 2024-25, which in turn impacts the results of the cost of service analysis. These cost of service
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results will be the basis for developing the proposed rates, and subsequent revenues for each customer class of service.
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Table 5 – 1
Summary of the Wastewater FY 2024-25 Revenue Adjustments by Class of Service Residential Commercial / Institutional
Total
System
Single Family
& Condos Multi-Family Apartments Low Strength
Medium
Strength High Strength Schools Industrial
2.3% 3.0% 0.8% 0.0% 5.7% 0.6% -3.3% -0.7% 9.4%
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5.5 Overview of the Current Wastewater Rate Structure
The Department currently has a rate structure for each of the customer classes of service. For Single Family and Condominiums, Multi-Family, and Apartments customers, they are charged a flat monthly charge. There is also a City customer and Non-City customer rate for the fixed charge where the Non-City customers have a discount based on contractual agreements as the Non-City customers get a credit for the collection system that they do not benefit from. Although there is no water consumption related charge, the development of the volume allocation factor (described in Section 4) uses winter water use estimations where the total is tied to influent metered data in order to validate flow assumptions. A flat monthly charge is the most common structure used for residential wastewater customers.
Commercial/Institutional has a similar structure to Residential customers relating to the fixed charge. All sub-classes – low, medium, high strength, and schools – pay the same flat fixed charge.
As noted above, there is a discount for non-city customers for the collection system that they do not benefit from based on existing contractual agreements with these customers. The Commercial/Institutional rate structure also includes a volume charge, by sub-class, for all billed water consumption. The volume charge is based on the strength of the wastewater to reflect the increased costs of treatment associated with higher strength wastewater.
The industrial rate structure is more complex than the Residential and Commercial/Institutional r a t e s t r u c t u r e s . L i k e t h e o t h e r c u s t o m e r c l a s s e s , t h e r e i s a f l a t c h a r g e f o r a l l c u s t o m e r s .
Additionally, the Industrial class rate has two main components, the stand-by charges to represent the capacity requirements of the customer and the O&M charges based on the actual usage. Each major component is comprised of a flow charge on a per million-gallon (mg) basis and strength charges for BOD and TSS charged on a per 1,000 pound basis.
5.6 Summary of the Wastewater Rates
Section 5.7 provided a summary of the Department’s current wastewater rate structures. In discussion with Department staff and reviewing industry standard approaches, no changes to the rate structures of any of the customer classes are proposed at this time. Provided in the following tables are the proposed rate structures for each customer class of service. These proposed rates reflect the cost-based and proportional distribution of the costs of providing service. Important to note is that the rates for FY 2024-25 are based on the average unit costs developed in the cost of service analysis. The rates thereafter are increased by the annual system revenue adjustment.
However, it should be noted that the unit costs provided in Table 4 - 8 are the average unit costs, which include both City and Non-City customers. Therefore, with the credit included for non-city customers, the Non-City rate is slightly lower than the average unit costs, and City customer rates are slightly higher.
Table 5 – 2 provides a summary of the current and proposed residential wastewater rates.
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Table 5 – 2
Summary of the Present and Proposed Residential Wastewater Rates ($/Living Unit)
Present
Rates
FY 2024-
25 FY 2025-
26 FY 2026-
27 FY 2027-
28 FY 2028-
29 Single Family & Condo
City Customer $55.68 $57.36 $59.65 $62.04 $64.52 $67.10 Non-City Customer 50.77 52.30 54.39 56.57 58.83 61.18 Multi-Family
City Customer $52.45 $52.86 $54.97 $57.17 $59.46 $61.84 Non-City Customer 47.05 47.42 49.32 51.29 53.34 55.47 Apartments
City Customer $47.57 $47.57 $49.47 $51.45 $53.51 $55.65 Non-City Customer 41.75 41.75 43.42 45.16 46.97 48.85
Provided in Table 5 - 3 is a summary of the current and proposed Commercial/Institutional rates.
The rate structure includes a monthly fixed charge for City and Non-City customers and a consumption charge based on the customer’s classification between low, medium, or high strength or schools.
Table 5 – 3
Summary of the Present and Proposed Commercial/Institutional Wastewater Rates
Present
Rates
FY 2024-
25 FY 2025-
26 FY 2026-
27 FY 2027-
28 FY 2028-
29 Base Charge ($/Account)
City Customer $26.83 $26.91 $27.99 $29.11 $30.27 $31.48 Non-City Customer 23.56 23.63 24.58 25.56 26.58 27.64 Consumption Charge ($/CCF)
Low Strength $2.22 $2.40 $2.50 $2.60 $2.70 $2.81
Medium Strength 2.70 2.75 2.86 2.97 3.09 3.21
High Strength 4.54 4.42 4.60 4.78 4.97 5.17
Schools ($ / ADA) 1.30 1.29 1.34 1.39 1.45 1.51
The Industrial rates were increased according to the results of the cost of service analysis. Table 5 – 4 below shows a summary of the present and proposed Industrial rates.
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Table 5 – 4
Summary of the Present and Proposed Industrial Wastewater Rates Present
Rates
FY 2024-
25 FY 2025-
26 FY 2026-
27 FY 2027-
28 FY 2028-
29 Admin / Stand-by Charge
Base Charge $26.83 $26.91 $27.99 $29.11 $30.27 $31.48 Flow - $ / mg 864.80 945.76 983.59 1,022.93 1,063.85 1,106.40 BOD - $ / 1,000 lbs 140.13 153.25 159.38 165.76 172.39 179.29 SS - $ / 1,000 lbs 102.88 112.51 117.01 121.69 126.56 131.62 Consumption Charge
Flow - $ / mg $748.52 $818.59 $851.33 $885.38 $920.80 $957.63 BOD - $ / 1,000 lbs 52.14 57.02 59.30 61.67 64.14 66.71 SS - $ / 1,000 lbs 83.45 91.26 94.91 98.71 102.66 106.77
5.7 Summary of the Wastewater Rate Design
The Department’s present wastewater rate structures are contemporary in design and reflect the rate structures used by other similar utilities in California, both locally and statewide. Based on the Department’s system and customer characteristics, the proposed wastewater rates appropriately reflect the cost to provide service and are proportionally distributed between the customer classes of service. Full and complete technical appendices of the development of the comprehensive wastewater rate study and the proposed revenue adjustments can be found in the technical appendices of this report.
ATTACHMENT A
Technical Appendix
City of Stockton – Comprehensive Wastewater Rate Study
Technical Appendix – Wastewater
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Proforma Analysis
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Revenue
Rate Revenue $90,747,163 $91,654,635 $92,571,181 $93,496,893 $94,431,862 $95,376,180 $96,329,942 $97,293,241 $98,266,174 $99,248,836 Add'l Revenue After Rate Adj. 0 2,138,608 7,553,808 11,674,396 16,040,060 20,663,526 25,558,166 30,738,027 36,217,870 42,013,204 Other Revenues 2,615,296 2,669,108 2,565,533 2,538,151 2,287,009 1,975,389 2,000,521 2,063,306 2,167,865 2,315,536 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Revenue $93,362,459 $96,462,351 $102,690,523 $107,709,440 $112,758,930 $118,015,095 $123,888,629 $130,094,575 $136,651,909 $143,577,577 Expenses
O&M Expenses
Utility Billing $3,292,987 $3,558,330 $3,689,193 $3,822,386 $3,957,183 $4,097,448 $4,241,957 $4,392,385 $4,549,031 $4,712,213 Administration 4,762,007 4,919,704 5,101,436 5,288,087 5,481,819 5,683,229 5,869,798 6,063,146 6,263,567 6,471,371 Engineering Services 2,215,365 2,498,910 2,597,212 2,696,554 2,799,983 2,908,089 3,018,817 3,134,591 3,255,694 3,382,430 Treatment Operations 29,082,614 33,142,717 34,449,461 35,799,351 37,180,655 38,618,910 40,003,521 41,442,341 42,937,747 44,492,232 Sanitary Sewer Collections 13,919,131 14,452,656 14,999,362 15,555,647 16,129,041 16,725,967 17,305,387 17,907,687 18,533,960 19,185,360 Laboratory 1,887,873 1,636,495 1,699,320 1,763,131 1,828,920 1,897,521 1,965,899 2,037,162 2,111,461 2,188,954 Other Support Services 1,019,410 1,318,244 1,370,670 1,423,385 1,478,521 1,536,213 1,596,607 1,659,856 1,726,126 1,795,593 Environmental Control 1,531,841 1,595,443 1,656,900 1,719,086 1,783,407 1,850,508 1,918,409 1,989,239 2,063,151 2,140,312 Treatment Plant Maintenance 7,522,387 6,924,699 7,198,563 7,476,067 7,751,825 8,039,100 8,326,311 8,625,352 8,936,814 9,261,319 Sanitary Pump Stations 5,902,415 6,080,631 6,336,403 6,598,788 6,866,088 7,145,468 7,434,257 7,736,160 8,051,851 8,382,047 Regulatory Compliance 152,339 240,524 249,741 259,044 268,739 278,865 289,446 300,507 312,075 324,178 Safety Services 545,197 520,738 539,955 559,581 578,962 599,096 619,486 640,665 662,669 685,536 SCADA Services 487,653 719,437 746,422 773,947 801,027 829,186 857,983 887,933 919,090 951,516 Outreach & Training Services 188,771 194,865 202,150 209,603 216,765 224,200 231,789 239,670 247,855 256,358 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total O & M Expenses $72,509,990 $77,803,393 $80,836,787 $83,944,657 $87,122,933 $90,433,801 $93,679,668 $97,056,695 $100,571,092 $104,229,419 Taxes
Taxes & Transfers $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Taxes $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Total Operating Expenses $72,509,990 $77,803,393 $80,836,787 $83,944,657 $87,122,933 $90,433,801 $93,679,668 $97,056,695 $100,571,092 $104,229,419 Funds Available for Debt Service $20,852,469 $18,658,958 $21,853,736 $23,764,783 $25,635,997 $27,581,295 $30,208,961 $33,037,880 $36,080,817 $39,348,157 Plus Connection Fees 2,794,315 2,794,315 2,794,315 2,794,315 2,794,315 2,794,315 2,794,315 2,794,315 2,794,315 2,794,315 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Funds Available for Debt Service $23,646,784 $21,453,273 $24,648,051 $26,559,098 $28,430,312 $30,375,610 $33,003,276 $35,832,195 $38,875,132 $42,142,472 Debt Service
Wastewater Revenue Refunding Bonds, 2014 Revenue Bond $6,486,375 $6,698,250 $6,692,375 $6,693,250 $6,695,000 $6,696,875 $6,693,250 $0 $0 $0 Regional Wastewater Facility Modification - N18126CA WIFIA Loan 1,296,000 1,296,000 1,296,000 1,296,000 1,296,000 1,296,000 1,296,000 5,588,884 5,588,573 5,588,259 Regional Wastewater Control Facilities (SRF) 0 1,603,318 1,790,740 1,790,740 1,790,740 1,790,740 1,790,740 1,790,740 1,790,740 1,790,740 Assumed Future SRF Loan 0 0 0 0 0 0 0 0 0 0
Asssumed Revenue Bond 0 0 0 0 0 0 0 0 0 0
Additional Revenue Bond 0 0 0 0 0 0 0 0 0 0
---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Debt Service $7,782,375 $9,597,568 $9,779,115 $9,779,990 $9,781,740 $9,783,615 $9,779,990 $7,379,624 $7,379,313 $7,378,999 Total Expenses $80,292,365 $87,400,961 $90,615,902 $93,724,647 $96,904,673 $100,217,415 $103,459,658 $104,436,319 $107,950,404 $111,608,418 Funds Available for Other Uses $13,070,094 $9,061,390 $12,074,621 $13,984,793 $15,854,257 $17,797,680 $20,428,971 $25,658,256 $28,701,504 $31,969,159 DSC Ratio (No Connection Fees) 2.68 1.94 2.23 2.43 2.62 2.82 3.09 4.48 4.89 5.33 DSC Ratio (With Connection Fees) 3.04 2.24 2.52 2.72 2.91 3.10 3.37 4.86 5.27 5.71 DSC Ratio (With Conn Fee & Rate Stabilization) 4.73 3.62 3.90 4.11 4.31 4.52 4.81 6.77 7.20 7.67 Ending Reserve Fund Balances
Operating Cash - 431 $39,624,380 $34,501,767 $29,584,641 $17,665,170 $7,115,164 $7,508,580 $9,533,287 $13,691,543 $19,893,047 $28,362,206 Capital Project Fund 39,316,723 61,518,390 50,492,074 41,146,495 35,090,460 35,441,365 35,795,778 36,153,736 36,515,273 36,880,426 Long-Term Debt Proceeds Fund 8,927,426 4,628,267 (0) (0) (0) (0) (0) (0) (0) (0) Connection Fee Fund - 434 6,206,899 6,971,039 7,742,821 8,522,321 9,309,616 10,104,784 10,907,903 13,825,269 16,771,808 19,747,813 Rate Stablization Fund 13,328,208 13,461,490 13,596,105 13,732,066 13,869,387 14,008,081 14,148,161 14,289,643 14,432,539 14,576,865 ---------------- ----------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Ending Reserve Fund Balances $107,403,635 $121,080,954 $101,415,642 $81,066,053 $65,384,626 $67,062,809 $70,385,130 $77,960,191 $87,612,668 $99,567,310 Budget
DRAFT
ATTACHMENT A
Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Revenues
Rate Revenues $90,747,163 $91,654,635 $92,571,181 $93,496,893 $94,431,862 $95,376,180 $96,329,942 $97,293,241 $98,266,174 $99,248,836 Miscellaneous Revenues 2,615,296 2,669,108 2,565,533 2,538,151 2,287,009 1,975,389 2,000,521 2,063,306 2,167,865 2,315,536 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Revenues $93,362,459 $94,323,743 $95,136,714 $96,035,044 $96,718,870 $97,351,569 $98,330,463 $99,356,548 $100,434,038 $101,564,372 Expenses
Utility Billing $3,292,987 $3,558,330 $3,689,193 $3,822,386 $3,957,183 $4,097,448 $4,241,957 $4,392,385 $4,549,031 $4,712,213 Administration 4,762,007 4,919,704 5,101,436 5,288,087 5,481,819 5,683,229 5,869,798 6,063,146 6,263,567 6,471,371 Engineering Services 2,215,365 2,498,910 2,597,212 2,696,554 2,799,983 2,908,089 3,018,817 3,134,591 3,255,694 3,382,430 Treatment Operations 29,082,614 33,142,717 34,449,461 35,799,351 37,180,655 38,618,910 40,003,521 41,442,341 42,937,747 44,492,232 Sanitary Sewer Collections 13,919,131 14,452,656 14,999,362 15,555,647 16,129,041 16,725,967 17,305,387 17,907,687 18,533,960 19,185,360 Laboratory 1,887,873 1,636,495 1,699,320 1,763,131 1,828,920 1,897,521 1,965,899 2,037,162 2,111,461 2,188,954 Other Support Services 1,019,410 1,318,244 1,370,670 1,423,385 1,478,521 1,536,213 1,596,607 1,659,856 1,726,126 1,795,593 Environmental Control 1,531,841 1,595,443 1,656,900 1,719,086 1,783,407 1,850,508 1,918,409 1,989,239 2,063,151 2,140,312 Treatment Plant Maintenance 7,522,387 6,924,699 7,198,563 7,476,067 7,751,825 8,039,100 8,326,311 8,625,352 8,936,814 9,261,319 Sanitary Pump Stations 5,902,415 6,080,631 6,336,403 6,598,788 6,866,088 7,145,468 7,434,257 7,736,160 8,051,851 8,382,047 Regulatory Compliance 152,339 240,524 249,741 259,044 268,739 278,865 289,446 300,507 312,075 324,178 Safety Services 545,197 520,738 539,955 559,581 578,962 599,096 619,486 640,665 662,669 685,536 SCADA Services 487,653 719,437 746,422 773,947 801,027 829,186 857,983 887,933 919,090 951,516 Outreach & Training Services 188,771 194,865 202,150 209,603 216,765 224,200 231,789 239,670 247,855 256,358 Total O&M Expenses $72,509,990 $77,803,393 $80,836,787 $83,944,657 $87,122,933 $90,433,801 $93,679,668 $97,056,695 $100,571,092 $104,229,419 Taxes & Transfers 0 0 0 0 0 0 0 0 0 0
Rate Funded Capital 15,000,000 16,000,000 17,000,000 18,000,000 18,500,000 19,500,000 20,500,000 21,500,000 22,500,000 23,500,000 Net Debt Service 5,686,639 7,501,832 7,683,379 7,684,254 7,686,004 7,687,879 7,684,254 7,379,624 7,379,313 7,378,999 To / (From) Reserves 165,830 (4,842,874) (2,829,643) (1,919,471) (550,007) 393,416 2,024,707 4,158,256 6,201,504 8,469,159 Total Revenue Requirement $93,362,459 $96,462,351 $102,690,523 $107,709,440 $112,758,930 $118,015,095 $123,888,629 $130,094,575 $136,651,909 $143,577,577 Bal /(Def) of Funds $0 ($2,138,608) ($7,553,808) ($11,674,396) ($16,040,060) ($20,663,526) ($25,558,166) ($30,738,027) ($36,217,870) ($42,013,204) Proposed Rate Adjustment 0.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% Add'l Revenue with Rate Adj $0 $2,138,608 $7,553,808 $11,674,396 $16,040,060 $20,663,526 $25,558,166 $30,738,027 $36,217,870 $42,013,204 Bal / (Def) After Rate Adj $0 $0 ($0) ($0) $0 $0 $0 $0 $0 $0 Average Residential Customer Bill
Customer Bill on Proposed Adj. $55.68 $57.91 $60.22 $62.63 $65.14 $67.74 $70.45 $73.27 $76.20 $79.25 Bill Difference - Monthly 2.23 2.32 2.41 2.51 2.61 2.71 2.82 2.93 3.05 Cumulative Bill Difference 2.23 4.54 6.95 9.46 12.06 14.77 17.59 20.52 23.57 Debt Service Coverage Ratio (all debt) - No Connection Fees Before Rate Adjustment 2.68 1.72 1.46 1.24 0.98 0.71 0.48 0.31 0.00 0.00 After Proposed Rate Adjustment 2.68 1.94 2.23 2.43 2.62 2.82 3.09 4.48 4.89 5.33 Debt Service Coverage Ratio (all debt) - Plus Connection Fees Before Rate Adjustment 3.04 2.01 1.75 1.52 1.27 0.99 0.76 0.69 0.36 0.02 After Proposed Rate Adjustment 3.04 2.24 2.52 2.72 2.91 3.10 3.37 4.86 5.27 5.71 Ending Fund Balance $107,403,635 $121,080,954 $101,415,642 $81,066,053 $65,384,626 $67,062,809 $70,385,130 $77,960,191 $87,612,668 $99,567,310 Target Minimum - 6 mo. of O&M $36,254,995 $38,901,696 $40,418,393 $41,972,328 $43,561,467 $45,216,900 $46,839,834 $48,528,347 $50,285,546 $52,114,710 Budget
City of Stockton
Summary of the Revenue Requirement
Exhibit 1
Wastewater Rate Study
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Escalation Factors
Exhibit 2
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Revenues
As Customer GrowthCustomer Growth Calculated 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% As FlatFlat Budget 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% As Misc / Other RevenuesMisc / Other Revenues Budget 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% Expenses
As Labor Labor Budget Budget 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Provided by Budget Office As Benefits - MedicalBenefits - Medical Budget Budget 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Provided by Budget Office As Benefits - RetirementBenefits - Retirement Budget Budget 7.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% Provided by Budget Office As Benefits - OtherBenefits - Other Budget Budget 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Provided by Budget Office As Professional ServicesProfessional Services Budget Budget 3.5% 3.5% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% As Materials & SuppliesMaterials & Supplies Budget Budget 3.5% 3.5% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% As EquipmentEquipment Budget Budget 4.0% 4.0% 4.0% 4.0% 3.0% 3.0% 3.0% 3.0% As ChemicalsChemicals Budget Budget 4.0% 4.0% 4.0% 4.0% 3.0% 3.0% 3.0% 3.0% As ElectricityElectricity Budget Budget 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% As UtilitiesUtilities Budget Budget 4.0% 4.0% 4.0% 4.0% 3.5% 3.5% 3.5% 3.5% As InsuranceInsurance Budget Budget 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% Provided by Budget Office As MiscellaneousMiscellaneous Budget Budget 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% As Average O&MAverage O&M N/A 7.3% 3.9% 3.8% 3.8% 3.8% 3.6% 3.6% 3.6% 3.6% Interest 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% New Debt Service Assumptions
Revenue Bond
Term in Years 30 30 30 30 30 30 30 30 30 30
Rate 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%
Low Interest Loan
Term in Years 30 30 30 30 30 30 30 30 30 30
Rate 0.9% 2.7% 2.7% 2.7% 2.7% 2.7% 2.7% 2.7% 2.7% 2.7%
Projected
Notes
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 1 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Revenues
Rate Revenues
Residential
Single Family & CondoSingle Family & Condo $56,578,505 $57,144,290 $57,715,733 $58,292,890 $58,875,819 $59,464,577 $60,059,223 $60,659,815 $61,266,414 $61,879,078 As Customer Growth Multi-Family 5,441,560 5,495,976 5,550,936 5,606,445 5,662,509 5,719,134 5,776,326 5,834,089 5,892,430 5,951,354 As Customer Growth Apartments 16,384,198 16,548,040 16,713,520 16,880,656 17,049,462 17,219,957 17,392,156 17,566,078 17,741,739 17,919,156 As Customer Growth Commercial/Institutional
Low Strength $368,738 $372,425 $376,149 $379,911 $383,710 $387,547 $391,423 $395,337 $399,290 $403,283 As Customer Growth Medium Strength Medium Strength 4,759,241 4,806,833 4,854,902 4,903,451 4,952,485 5,002,010 5,052,030 5,102,551 5,153,576 5,205,112 As Customer Growth High Strength 1,876,559 1,895,325 1,914,278 1,933,421 1,952,755 1,972,283 1,992,005 2,011,925 2,032,045 2,052,365 As Customer Growth Schools 923,703 932,940 942,270 951,692 961,209 970,821 980,529 990,335 1,000,238 1,010,240 As Customer Growth Industrial 4,414,659 4,458,805 4,503,393 4,548,427 4,593,911 4,639,851 4,686,249 4,733,112 4,780,443 4,828,247 As Customer Growth ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Rate RevenuesTotal Rate Revenues $90,747,163 $91,654,635 $92,571,181 $93,496,893 $94,431,862 $95,376,180 $96,329,942 $97,293,241 $98,266,174 $99,248,836 Other Revenues
Fats, Oils, Grease InspectionFats, Oils, Grease Inspection $44,091 $44,311 $44,533 $44,756 $44,979 $45,204 $45,430 $45,658 $45,886 $46,115 As Misc / Other Revenues Interest Income Interest Income 790,829 843,714 739,207 710,888 458,803 146,237 170,419 232,248 335,846 482,553 Calculated on Reserves Service Penalties Service Penalties 1,478,664 1,478,664 1,478,664 1,478,664 1,478,664 1,478,664 1,478,664 1,478,664 1,478,664 1,478,664 As Flat Lien Admin Fees Lien Admin Fees 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 As Flat Pre-Treatment ViolationsPre-Treatment Violations 60,291 60,291 60,291 60,291 60,291 60,291 60,291 60,291 60,291 60,291 As Flat Returned Check FeesReturned Check Fees 1,000 1,005 1,010 1,015 1,020 1,025 1,030 1,036 1,041 1,046 As Misc / Other Revenues Other Revenue Other Revenue 45,000 45,225 45,451 45,678 45,907 46,136 46,367 46,599 46,832 47,066 As Misc / Other Revenues Program Revenue Program Revenue 2,500 2,513 2,525 2,538 2,550 2,563 2,576 2,589 2,602 2,615 As Misc / Other Revenues Refunds and ReimbursementsRefunds and Reimbursements 30,000 30,150 30,301 30,452 30,605 30,758 30,911 31,066 31,221 31,377 As Misc / Other Revenues Mapping Fee 6,410 6,442 6,474 6,507 6,539 6,572 6,605 6,638 6,671 6,704 As Misc / Other Revenues Permit Center OperationsPermit Center Operations 46,511 46,744 46,977 47,212 47,448 47,685 47,924 48,164 48,404 48,646 As Misc / Other Revenues Plan Check Fees Plan Check Fees 10,000 10,050 10,100 10,151 10,202 10,253 10,304 10,355 10,407 10,459 As Misc / Other Revenues Wastewater HaulerWastewater Hauler 0 0 0 0 0 0 0 0 0 0 As Misc / Other Revenues ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Other RevenuesTotal Other Revenues 2,615,296 $2,669,108 $2,565,533 $2,538,151 $2,287,009 $1,975,389 $2,000,521 $2,063,306 $2,167,865 $2,315,536 Total Revenues $93,362,459 $94,323,743 $95,136,714 $96,035,044 $96,718,870 $97,351,569 $98,330,463 $99,356,548 $100,434,038 $101,564,372 Projected
Notes
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 2 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Expenses
Utility Billing
Employee Services
Utility BillingSalaries - RegularSalaries - Regular $970,566 $1,050,049 $1,081,550 $1,113,997 $1,147,417 $1,181,839 $1,217,295 $1,253,813 $1,291,428 $1,330,171 As Labor Utility BillingSalaries - Part Time/TempSalaries - Part Time/Temp 57,240 21,036 21,667 22,317 22,987 23,676 24,386 25,118 25,872 26,648 As Labor Utility BillingRegular OvertimeRegular Overtime 20,828 21,036 21,667 22,317 22,987 23,676 24,386 25,118 25,872 26,648 As Labor Utility BillingEmployee Separation PayEmployee Separation Pay 11,781 12,978 13,367 13,768 14,181 14,607 15,045 15,496 15,961 16,440 As Labor Utility BillingAdditional PayAdditional Pay 2,170 0 0 0 0 0 0 0 0 0 As Labor Utility BillingRetirementRetirement 249,409 304,138 325,428 344,953 365,651 387,590 410,845 435,496 461,625 489,323 As Benefits - Retirement Utility BillingMedicareMedicare 14,891 16,359 16,850 17,355 17,876 18,412 18,965 19,534 20,120 20,723 As Benefits - Medical Utility BillingHealth/Dental/VisionHealth/Dental/Vision 214,356 266,112 274,095 282,318 290,788 299,511 308,497 317,752 327,284 337,103 As Benefits - Medical Utility BillingL/T Disability InsuranceL/T Disability Insurance 4,077 6,618 6,817 7,021 7,232 7,449 7,672 7,902 8,139 8,383 As Benefits - Other Utility BillingLife InsuranceLife Insurance 971 968 997 1,027 1,058 1,089 1,122 1,156 1,191 1,226 As Benefits - Other Utility BillingWorkers CompensationWorkers Compensation 28,976 33,979 34,998 36,048 37,130 38,244 39,391 40,573 41,790 43,044 As Benefits - Other Utility BillingUnemployment InsuranceUnemployment Insurance 1,519 1,166 1,201 1,237 1,274 1,312 1,352 1,392 1,434 1,477 As Benefits - Other Utility BillingCell Phone AllowanceCell Phone Allowance 1,203 1,407 1,449 1,493 1,537 1,584 1,631 1,680 1,730 1,782 As Miscellaneous Utility BillingRetirement Pension BondRetirement Pension Bond 0 0 0 0 0 0 0 0 0 0 As Benefits - Retirement Utility BillingVacation Sell BackVacation Sell Back 0 2,141 2,205 2,271 2,340 2,410 2,482 2,556 2,633 2,712 As Labor ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Utility BillingTotal Employee ServicesTotal Employee Services $1,577,987 $1,737,987 $1,802,292 $1,866,124 $1,932,456 $2,001,399 $2,073,069 $2,147,586 $2,225,079 $2,305,680 Other Services
Utility BillingContractual EmployeesContractual Employees $25,000 $25,250 $26,134 $27,048 $27,860 $28,696 $29,557 $30,443 $31,357 $32,297 As Professional Services Utility BillingMaint. & Repair ServicesMaint. & Repair Services 6,104 6,165 6,381 6,604 6,802 7,006 7,216 7,433 7,656 7,886 As Materials & Supplies Utility BillingDuplication/Copy CostsDuplication/Copy Costs 12,600 12,726 13,171 13,632 14,041 14,463 14,897 15,343 15,804 16,278 As Materials & Supplies Utility BillingInsurance PremiumsInsurance Premiums 93,511 115,394 125,779 137,100 149,439 162,888 177,548 193,527 210,945 229,930 As Insurance Utility BillingAutomotive Equip RentalAutomotive Equip Rental 0 0 0 0 0 0 0 0 0 0 As Equipment Utility BillingComputer/Tech/Oper SupprtComputer/Tech/Oper Supprt 108,027 110,187 114,594 119,178 123,945 128,903 132,770 136,753 140,856 145,082 As Equipment Utility BillingTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 0 0 As Equipment Utility BillingPublicity & AdvertisingPublicity & Advertising 2,375 2,398 2,482 2,569 2,646 2,725 2,807 2,891 2,978 3,067 As Materials & Supplies Utility BillingPrinting & MappingPrinting & Mapping 74,145 86,577 89,607 92,743 95,526 98,392 101,343 104,384 107,515 110,741 As Materials & Supplies Utility BillingPostage/Mailing ServicesPostage/Mailing Services 464,265 470,321 486,782 503,820 518,934 534,502 550,537 567,053 584,065 601,587 As Materials & Supplies Utility BillingProcessing FeesProcessing Fees 85,448 88,327 91,418 94,618 97,457 100,380 103,392 106,493 109,688 112,979 As Materials & Supplies Utility BillingComputer/Programming SvcsComputer/Programming Svcs 1,650 3,333 3,450 3,570 3,678 3,788 3,901 4,019 4,139 4,263 As Professional Services Utility BillingOther ServicesOther Services 700,000 707,000 728,210 750,056 772,558 795,735 819,607 844,195 869,521 895,606 As Miscellaneous ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Utility BillingTotal Other ServicesTotal Other Services $1,573,125 $1,627,678 $1,688,009 $1,750,939 $1,812,885 $1,877,478 $1,943,575 $2,012,535 $2,084,523 $2,159,716 Materials & Supplies
Utility BillingMaterials and SuppliesMaterials and Supplies $20,000 $20,200 $20,907 $21,639 $22,288 $22,957 $23,645 $24,355 $25,085 $25,838 As Materials & Supplies Utility BillingComputer SoftwareComputer Software 1,500 1,611 1,675 1,742 1,812 1,885 1,941 1,999 2,059 2,121 As Equipment Utility BillingFuels-Gas/Oil/PropaneFuels-Gas/Oil/Propane 21,941 30,705 31,933 33,210 34,539 35,920 37,178 38,479 39,826 41,219 As Utilities ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Utility BillingTotal Materials & SuppliesTotal Materials & Supplies $43,441 $52,516 $54,516 $56,592 $58,639 $60,762 $62,764 $64,833 $66,970 $69,178 Other Expenses
Utility BillingTrainingTraining $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Labor Utility BillingMeetings & TravelMeetings & Travel 1,500 1,515 1,568 1,623 1,672 1,722 1,773 1,827 1,881 1,938 As Materials & Supplies Utility BillingMembershipsMemberships 600 606 627 649 669 689 709 731 753 775 As Materials & Supplies Utility BillingCar Mileage ReimbursementCar Mileage Reimbursement 600 606 627 649 669 689 709 731 753 775 As Materials & Supplies Utility BillingCollection Costs Collection Costs 45,579 46,035 47,416 48,839 50,304 51,813 53,367 54,968 56,617 58,316 As Miscellaneous Utility BillingTelephoneTelephone 900 909 945 983 1,023 1,063 1,101 1,139 1,179 1,220 As Utilities Utility BillingTraining ServicesTraining Services 9,000 9,090 9,363 9,644 9,933 10,231 10,538 10,854 11,180 11,515 As Labor Utility BillingSettlement PaymentsSettlement Payments 40,255 81,388 83,830 86,345 88,935 91,603 94,351 97,182 100,097 103,100 As Miscellaneous ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Utility BillingTotal Other ExpensesTotal Other Expenses $98,434 $140,149 $144,376 $148,731 $153,203 $157,809 $162,549 $167,431 $172,459 $177,639 Total Utility Billing Expenses $3,292,987 $3,558,330 $3,689,193 $3,822,386 $3,957,183 $4,097,448 $4,241,957 $4,392,385 $4,549,031 $4,712,213 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 3 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Administration
Employee Services
AdministrationSalaries - RegularSalaries - Regular $798,465 $793,842 $817,657 $842,187 $867,453 $893,476 $920,280 $947,889 $976,326 $1,005,615 As Labor AdministrationSalaries - Part Time/TempSalaries - Part Time/Temp 6,300 0 0 0 0 0 0 0 0 0 As Labor AdministrationRegular OvertimeRegular Overtime 12,600 31,500 32,445 33,418 34,421 35,454 36,517 37,613 38,741 39,903 As Labor AdministrationEmployee Separation PayEmployee Separation Pay 9,694 9,811 10,105 10,408 10,721 11,042 11,374 11,715 12,066 12,428 As Labor AdministrationAdditional PayAdditional Pay 767 4,289 4,418 4,550 4,687 4,827 4,972 5,121 5,275 5,433 As Labor AdministrationRetirementRetirement 204,923 227,067 242,962 257,539 272,992 289,371 306,734 325,138 344,646 365,325 As Benefits - Retirement AdministrationMedicareMedicare 11,064 12,227 12,594 12,972 13,361 13,762 14,174 14,600 15,038 15,489 As Benefits - Medical AdministrationHealth/Dental/VisionHealth/Dental/Vision 119,811 137,592 141,720 145,971 150,350 154,861 159,507 164,292 169,221 174,297 As Benefits - Medical AdministrationL/T Disability InsuranceL/T Disability Insurance 3,215 5,018 5,169 5,324 5,483 5,648 5,817 5,992 6,172 6,357 As Benefits - Other AdministrationLife InsuranceLife Insurance 537 529 545 561 578 595 613 632 651 670 As Benefits - Other AdministrationWorkers CompensationWorkers Compensation 21,489 24,161 24,886 25,632 26,401 27,193 28,009 28,849 29,715 30,606 As Benefits - Other AdministrationUnemployment InsuranceUnemployment Insurance 1,160 861 887 913 941 969 998 1,028 1,059 1,091 As Benefits - Other AdministrationCell Phone AllowanceCell Phone Allowance 2,646 2,079 2,141 2,206 2,272 2,340 2,410 2,482 2,557 2,634 As Miscellaneous AdministrationRetirement Pension BondRetirement Pension Bond 0 0 0 0 0 0 0 0 0 0 As Benefits - RetirementAdministration ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- AdministrationTotal Employee ServicesTotal Employee Services $1,192,671 $1,248,976 $1,295,528 $1,341,683 $1,389,659 $1,439,539 $1,491,406 $1,545,350 $1,601,465 $1,659,848 Administration
Other Services
AdministrationTelephoneTelephone $12,285 $12,663 $13,170 $13,696 $14,244 $14,814 $15,332 $15,869 $16,424 $16,999 As Utilities AdministrationComputer/Tech/Operation SupportComputer/Tech/Operation Support 103,422 53,574 55,717 57,946 60,263 62,674 64,554 66,491 68,486 70,540 As Equipment AdministrationRadio Equipment RentalRadio Equipment Rental 1,596 1,649 1,715 1,784 1,855 1,929 1,987 2,047 2,108 2,171 As Equipment AdministrationOther RentalsOther Rentals 1,728,615 1,846,980 1,920,859 1,997,694 2,077,601 2,160,705 2,225,527 2,292,292 2,361,061 2,431,893 As Equipment AdministrationTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 0 0 As Materials & Supplies AdministrationWaterWater 567 0 0 0 0 0 0 0 0 0 As Utilities AdministrationStorm WaterStorm Water 0 0 0 0 0 0 0 0 0 0 As Utilities AdministrationMaint. & Repair ServicesMaint. & Repair Services 5,670 6,300 6,521 6,749 6,951 7,160 7,375 7,596 7,824 8,058 As Materials & Supplies AdministrationUniform/Laundry ServicesUniform/Laundry Services 1,890 1,890 1,956 2,025 2,085 2,148 2,212 2,279 2,347 2,417 As Materials & Supplies AdministrationDuplication/Copy CostsDuplication/Copy Costs 1,890 630 652 675 695 716 737 760 782 806 As Materials & Supplies AdministrationInsurance PremiumsInsurance Premiums 73,587 86,390 94,165 102,640 111,878 121,947 132,922 144,885 157,924 172,137 As Insurance AdministrationAutomotive Equip RentalAutomotive Equip Rental 0 14,158 14,724 15,313 15,925 16,562 17,059 17,571 18,098 18,641 As Equipment AdministrationPublicity & AdvertisingPublicity & Advertising 630 945 978 1,012 1,043 1,074 1,106 1,139 1,174 1,209 As Materials & Supplies AdministrationPostage/Mailing ServicesPostage/Mailing Services 0 63 65 67 70 72 74 76 78 81 As Materials & Supplies AdministrationProcessing FeesProcessing Fees 0 7,500 7,763 8,034 8,275 8,523 8,779 9,043 9,314 9,593 As Materials & Supplies AdministrationLegal ServicesLegal Services 0 0 0 0 0 0 0 0 0 0 As Labor AdministrationTraining ServicesTraining Services 6,300 9,450 9,734 10,026 10,326 10,636 10,955 11,284 11,622 11,971 As Labor AdministrationProf & Special ServicesProf & Special Services 88,200 87,255 89,873 92,569 95,346 98,206 101,152 104,187 107,313 110,532 As Labor AdministrationOther ServicesOther Services 0 0 0 0 0 0 0 0 0 0 As Labor AdministrationTesting and Analysis ServicesTesting and Analysis Services 315 315 324 334 344 355 365 376 387 399 As Labor AdministrationRecoverable Legal ExpenseRecoverable Legal Expense 9,450 31,500 32,445 33,418 34,421 35,454 36,517 37,613 38,741 39,903 As Labor Administration ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- AdministrationTotal Other ServicesTotal Other Services $2,034,417 $2,161,262 $2,250,660 $2,343,981 $2,441,323 $2,542,974 $2,626,654 $2,713,506 $2,803,683 $2,897,352 Administration
Materials & Supplies
AdministrationMaterials and SuppliesMaterials and Supplies $12,600 $18,900 $19,562 $20,246 $20,854 $21,479 $22,124 $22,787 $23,471 $24,175 As Materials & Supplies AdministrationComputer SoftwareComputer Software 12,600 0 0 0 0 0 0 0 0 0 As Materials & Supplies AdministrationFuels-Gas/Oil/PropaneFuels-Gas/Oil/Propane 920 0 0 0 0 0 0 0 0 0 As Utilities AdministrationNon-Capital AssetsNon-Capital Assets 25,200 15,750 16,301 16,872 17,378 17,899 18,436 18,989 19,559 20,146 As Materials & SuppliesAdministration ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- AdministrationTotal Materials & SuppliesTotal Materials & Supplies $51,320 $34,650 $35,863 $37,118 $38,231 $39,378 $40,560 $41,777 $43,030 $44,321 Administration
Other Expenses
AdministrationTrainingTraining $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Labor AdministrationMeetings & TravelMeetings & Travel 630 630 652 675 695 716 737 760 782 806 As Materials & Supplies AdministrationMembershipsMemberships 756 756 782 810 834 859 885 911 939 967 As Materials & Supplies AdministrationIndirect Cost AllocationIndirect Cost Allocation 1,413,232 1,413,232 1,455,629 1,499,298 1,544,277 1,590,605 1,638,323 1,687,473 1,738,097 1,790,240 As Miscellaneous AdministrationCar Mileage ReimbursementCar Mileage Reimbursement 1,260 630 652 675 695 716 737 760 782 806 As Materials & Supplies AdministrationSettlement PaymentsSettlement Payments 29,921 28,068 28,910 29,777 30,671 31,591 32,539 33,515 34,520 35,556 As Miscellaneous AdministrationVehicle Acquisition Vehicle Acquisition 31,500 31,500 32,760 34,070 35,433 36,851 37,956 39,095 40,268 41,476 As Equipment AdministrationEquipment AcquisitionEquipment Acquisition 6,300 0 0 0 0 0 0 0 0 0 As EquipmentAdministration ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- AdministrationTotal Other ExpensesTotal Other Expenses $1,483,599 $1,474,816 $1,519,386 $1,565,305 $1,612,605 $1,661,338 $1,711,178 $1,762,513 $1,815,388 $1,869,850 Administration
Total Administration $4,762,007 $4,919,704 $5,101,436 $5,288,087 $5,481,819 $5,683,229 $5,869,798 $6,063,146 $6,263,567 $6,471,371 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 4 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Engineering Services
Employee Services
Engineering ServicesSalaries - RegularSalaries - Regular $1,174,474 $1,183,613 $1,219,121 $1,255,695 $1,293,366 $1,332,167 $1,372,132 $1,413,296 $1,455,695 $1,499,366 As Labor Engineering ServicesEmployee Separation PayEmployee Separation Pay 14,115 14,628 15,067 15,519 15,984 16,464 16,958 17,467 17,991 18,530 As Labor Engineering ServicesRetirementRetirement 302,663 338,273 361,952 383,669 406,689 431,091 456,956 484,374 513,436 544,242 As Benefits - Retirement Engineering ServicesMedicareMedicare 16,907 17,519 18,045 18,586 19,143 19,718 20,309 20,919 21,546 22,193 As Benefits - Medical Engineering ServicesHealth/Dental/VisionHealth/Dental/Vision 147,386 171,360 176,501 181,796 187,250 192,867 198,653 204,613 210,751 217,074 As Benefits - Medical Engineering ServicesL/T Disability InsuranceL/T Disability Insurance 4,933 7,455 7,679 7,909 8,146 8,391 8,642 8,902 9,169 9,444 As Benefits - Other Engineering ServicesLife InsuranceLife Insurance 722 680 700 721 743 765 788 812 836 861 As Benefits - Other Engineering ServicesWorkers CompensationWorkers Compensation 39,861 27,177 27,992 28,832 29,697 30,588 31,506 32,451 33,424 34,427 As Benefits - Other Engineering ServicesCell Phone AllowanceCell Phone Allowance 3,045 1,680 1,730 1,782 1,836 1,891 1,948 2,006 2,066 2,128 As Miscellaneous Engineering ServicesRegular OvertimeRegular Overtime 4,486 3,500 3,605 3,713 3,825 3,939 4,057 4,179 4,305 4,434 As Labor Engineering ServicesAdditional PayAdditional Pay 5,959 5,390 5,552 5,718 5,890 6,066 6,248 6,436 6,629 6,828 As Labor Engineering ServicesUnemployment InsuranceUnemployment Insurance 1,663 1,214 1,250 1,288 1,327 1,366 1,407 1,450 1,493 1,538 As Benefits - Other Engineering ServicesRetirement Pension BondRetirement Pension Bond 0 0 0 0 0 0 0 0 0 0 As Benefits - Retirement Engineering ServicesVacation Sell BackVacation Sell Back 0 2,414 2,486 2,561 2,638 2,717 2,798 2,882 2,969 3,058 As Labor ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Engineering ServicesTotal Employee ServicesTotal Employee Services $1,716,214 $1,774,903 $1,841,681 $1,907,790 $1,976,534 $2,048,030 $2,122,404 $2,199,785 $2,280,310 $2,364,122 Engineering Services
Other Services
Engineering ServicesTelephoneTelephone $699 $2,800 $2,912 $3,028 $3,150 $3,276 $3,390 $3,509 $3,632 $3,759 As Utilities Engineering ServicesMaintenance & Repair ServicesMaintenance & Repair Services 2,800 0 0 0 0 0 0 0 0 0 As Labor Engineering ServicesDuplication/Copy CostsDuplication/Copy Costs 1,400 1,400 1,442 1,485 1,530 1,576 1,623 1,672 1,722 1,773 As Miscellaneous Engineering ServicesInsurance PremiumsInsurance Premiums 106,849 124,341 135,532 147,730 161,025 175,517 191,314 208,532 227,300 247,757 As Insurance Engineering ServicesAutomotive Equipment RentalAutomotive Equipment Rental 0 0 0 0 0 0 0 0 0 0 As Equipment Engineering ServicesComputer/Tech/Operation SupportComputer/Tech/Operation Support 136,641 120,658 125,484 130,504 135,724 141,153 145,387 149,749 154,241 158,869 As Equipment Engineering ServicesTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 0 0 As Equipment Engineering ServicesPublicity & AdvertisingPublicity & Advertising 3,500 2,100 2,174 2,250 2,317 2,387 2,458 2,532 2,608 2,686 As Materials & Supplies Engineering ServicesPrinting & MappingPrinting & Mapping 35,000 38,500 39,848 41,242 42,479 43,754 45,066 46,418 47,811 49,245 As Materials & Supplies Engineering ServicesPostage/Mailing ServicesPostage/Mailing Services 350 350 361 371 382 394 406 418 430 443 As Labor Engineering ServicesProcessing FeesProcessing Fees 753 770 797 825 850 875 901 928 956 985 As Materials & Supplies Engineering ServicesUniform/Laundry ServicesUniform/Laundry Services 474 560 580 600 618 636 656 675 695 716 As Materials & Supplies Engineering ServicesOther ServicesOther Services 0 0 0 0 0 0 0 0 0 0 As Labor Engineering ServicesTesting and Analysis ServicesTesting and Analysis Services 560 0 0 0 0 0 0 0 0 0 As Labor Engineering ServicesProfessional and Special ServicesProfessional and Special Services 35,000 280,000 288,400 297,052 305,964 315,142 324,597 334,335 344,365 354,696 As Labor Engineering ServicesRadio Equipment RentalRadio Equipment Rental 1,397 960 994 1,028 1,059 1,091 1,124 1,157 1,192 1,228 As Materials & SuppliesEngineering Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Engineering ServicesTotal Other ServicesTotal Other Services $325,423 $572,439 $598,522 $626,115 $655,098 $685,801 $716,922 $749,926 $784,953 $822,158 Engineering Services
Materials & Supplies
Engineering ServicesMaterials & SuppliesMaterials & Supplies $7,000 $10,500 $10,868 $11,248 $11,585 $11,933 $12,291 $12,660 $13,039 $13,431 As Materials & Supplies Engineering ServicesComputer SoftwareComputer Software 35,490 14,000 14,560 15,142 15,748 16,378 16,869 17,375 17,897 18,434 As Equipment Engineering ServicesSubscription - PeriodicalSubscription - Periodical 35 350 362 375 386 398 410 422 435 448 As Materials & Supplies Engineering ServicesFuels - Gas/Oil/PropaneFuels - Gas/Oil/Propane 2,925 832 866 900 936 974 1,008 1,043 1,079 1,117 As Utilities Engineering ServicesLibrary MaterialsLibrary Materials 8,652 3,500 3,623 3,749 3,862 3,978 4,097 4,220 4,346 4,477 As Materials & Supplies Engineering ServicesNon-Capital AssetsNon-Capital Assets 31,500 10,500 10,868 11,248 11,585 11,933 12,291 12,660 13,039 13,431 As Materials & SuppliesEngineering Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Engineering ServicesTotal Materials & SuppliesTotal Materials & Supplies $85,602 $39,682 $41,145 $42,663 $44,103 $45,593 $46,965 $48,379 $49,836 $51,336 Engineering Services
Other Expenses
Engineering ServicesTrainingTraining $7,350 $7,000 $7,210 $7,426 $7,649 $7,879 $8,115 $8,358 $8,609 $8,867 As Labor Engineering ServicesMeetings & TravelMeetings & Travel 0 0 0 0 0 0 0 0 0 0 As Materials & Supplies Engineering ServicesMembershipsMemberships 1,960 1,750 1,811 1,875 1,931 1,989 2,048 2,110 2,173 2,238 As Materials & Supplies Engineering ServicesCar Mileage ReimbursementCar Mileage Reimbursement 70 70 72 75 77 80 82 84 87 90 As Materials & Supplies Engineering ServicesVehicle AcquisitionVehicle Acquisition 35,000 61,250 63,700 66,248 68,898 71,654 73,803 76,018 78,298 80,647 As Equipment Engineering ServicesSettlement PaymentsSettlement Payments 43,746 41,816 43,070 44,363 45,693 47,064 48,476 49,930 51,428 52,971 As MiscellaneousEngineering Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Engineering ServicesTotal Other ExpensesTotal Other Expenses $88,126 $111,886 $115,864 $119,987 $124,249 $128,665 $132,525 $136,501 $140,596 $144,814 Engineering Services
Total Engineering Services $2,215,365 $2,498,910 $2,597,212 $2,696,554 $2,799,983 $2,908,089 $3,018,817 $3,134,591 $3,255,694 $3,382,430 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 5 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Treatment Operations
Employee Services
Treatment OperationsSalaries - RegularSalaries - Regular $2,493,076 $2,411,498 $2,483,843 $2,558,358 $2,635,109 $2,714,162 $2,795,587 $2,879,455 $2,965,838 $3,054,814 As Labor Treatment OperationsSalaries Part Time - TempSalaries Part Time - Temp 48,000 48,000 49,440 50,923 52,451 54,024 55,645 57,315 59,034 60,805 As Labor Treatment OperationsRegular OvertimeRegular Overtime 426,000 450,000 463,500 477,405 491,727 506,479 521,673 537,324 553,443 570,047 As Labor Treatment OperationsStand By Time (Call Back)Stand By Time (Call Back) 20,040 20,040 20,641 21,260 21,898 22,555 23,232 23,929 24,647 25,386 As Labor Treatment OperationsHoliday PayHoliday Pay 90,000 93,000 95,790 98,664 101,624 104,672 107,812 111,047 114,378 117,810 As Labor Treatment OperationsEmployee Separation PayEmployee Separation Pay 27,724 29,804 30,698 31,619 32,568 33,545 34,551 35,588 36,655 37,755 As Labor Treatment OperationsAdditional PayAdditional Pay 5,941 12,000 12,360 12,731 13,113 13,506 13,911 14,329 14,758 15,201 As Labor Treatment OperationsRetirementRetirement 641,359 716,498 766,653 812,652 861,411 913,096 967,882 1,025,954 1,087,512 1,152,762 As Benefits - Retirement Treatment OperationsDeferred CompensationDeferred Compensation 114,487 110,020 117,721 124,785 132,272 140,208 148,621 157,538 166,990 177,009 As Benefits - Retirement Treatment OperationsMedicareMedicare 44,047 44,041 45,362 46,723 48,125 49,569 51,056 52,587 54,165 55,790 As Benefits - Medical Treatment OperationsHealth/Dental/VisionHealth/Dental/Vision 413,632 494,760 509,603 524,891 540,638 556,857 573,562 590,769 608,492 626,747 As Benefits - Medical Treatment OperationsL/T Disability InsuranceL/T Disability Insurance 10,470 15,212 15,668 16,138 16,623 17,121 17,635 18,164 18,709 19,270 As Benefits - Other Treatment OperationsLife InsuranceLife Insurance 2,182 2,110 2,173 2,238 2,306 2,375 2,446 2,519 2,595 2,673 As Benefits - Other Treatment OperationsWorkers CompensationWorkers Compensation 231,486 159,989 164,789 169,732 174,824 180,069 185,471 191,035 196,766 202,669 As Benefits - Other Treatment OperationsUnemployment InsuranceUnemployment Insurance 4,665 3,276 3,374 3,476 3,580 3,687 3,798 3,912 4,029 4,150 As Benefits - Other Treatment OperationsCell Phone AllowanceCell Phone Allowance 3,360 3,660 3,770 3,883 3,999 4,119 4,243 4,370 4,501 4,636 As Miscellaneous Treatment OperationsVacation Sell BackVacation Sell Back 0 1,619 1,668 1,718 1,769 1,822 1,877 1,933 1,991 2,051 As Labor Treatment Operations ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Treatment OperationsTotal Employee ServicesTotal Employee Services $4,576,469 $4,615,527 $4,787,054 $4,957,196 $5,134,035 $5,317,867 $5,509,002 $5,707,767 $5,914,505 $6,129,575 Treatment Operations
Other Services
Treatment OperationsElectricityElectricity $6,000,000 $6,245,288 $6,557,552 $6,885,430 $7,229,702 $7,591,187 $7,970,746 $8,369,283 $8,787,747 $9,227,135 As Electricity Treatment OperationsGasGas 390,000 417,360 434,054 451,417 469,473 488,252 505,341 523,028 541,334 560,281 As Utilities Treatment OperationsWaterWater 450,000 475,000 494,000 513,760 534,310 555,683 575,132 595,261 616,095 637,659 As Utilities Treatment OperationsTelephoneTelephone 63,300 69,000 71,760 74,630 77,616 80,720 83,545 86,470 89,496 92,628 As Utilities Treatment OperationsStormwaterStormwater 31,000 31,000 32,240 33,530 34,871 36,266 37,535 38,849 40,208 41,616 As Utilities Treatment OperationsMaintenance & Repair ServicesMaintenance & Repair Services 1,158,500 2,000,000 2,070,000 2,142,450 2,206,724 2,272,925 2,341,113 2,411,346 2,483,687 2,558,197 As Materials & Supplies Treatment OperationsUniform/Laundry ServicesUniform/Laundry Services 16,000 50,000 51,750 53,561 55,168 56,823 58,528 60,284 62,092 63,955 As Materials & Supplies Treatment OperationsDuplication/Copy CostsDuplication/Copy Costs 2,000 2,000 2,070 2,142 2,207 2,273 2,341 2,411 2,484 2,558 As Materials & Supplies Treatment OperationsInsurance PremiumsInsurance Premiums 268,794 304,092 331,460 361,292 393,808 429,251 467,883 509,993 555,892 605,922 As Insurance Treatment OperationsAutomotive Equipment RentalAutomotive Equipment Rental 45,690 47,480 49,379 51,354 53,408 55,544 57,211 58,927 60,695 62,516 As Equipment Treatment OperationsComputer/Tech/Operation SupportComputer/Tech/Operation Support 100,602 108,357 112,149 116,075 119,557 123,144 126,838 130,643 134,562 138,599 As Materials & Supplies Treatment OperationsRadio Equipment RentalRadio Equipment Rental 25,935 26,624 27,556 28,520 29,376 30,257 31,165 32,100 33,063 34,055 As Materials & Supplies Treatment OperationsOther RentalsOther Rentals 6,600 100,000 103,500 107,123 110,336 113,646 117,056 120,567 124,184 127,910 As Materials & Supplies Treatment OperationsPool Vehicle RentalPool Vehicle Rental 0 0 0 0 0 0 0 0 0 0 As Equipment Treatment OperationsTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 0 0 As Materials & Supplies Treatment OperationsPublicity & AdvertisingPublicity & Advertising 3,500 1,200 1,242 1,285 1,324 1,364 1,405 1,447 1,490 1,535 As Materials & Supplies Treatment OperationsPostage/Mailing ServicesPostage/Mailing Services 500 500 518 536 552 568 585 603 621 640 As Materials & Supplies Treatment OperationsProcessing FeesProcessing Fees 667,000 708,000 732,780 758,427 781,180 804,616 828,754 853,617 879,225 905,602 As Materials & Supplies Treatment OperationsTesting & Analysis ServicesTesting & Analysis Services 2,500 2,500 2,575 2,652 2,732 2,814 2,898 2,985 3,075 3,167 As Labor Treatment OperationsTraining ServicesTraining Services 53,500 51,000 52,530 54,106 55,729 57,401 59,123 60,897 62,724 64,605 As Labor Treatment OperationsProfessional & Special ServicesProfessional & Special Services 4,382,163 6,741,450 6,943,694 7,152,004 7,366,564 7,587,561 7,815,188 8,049,644 8,291,133 8,539,867 As Labor Treatment OperationsOther ServicesOther Services 0 0 0 0 0 0 0 0 0 0 As Labor Treatment OperationsLegal ServicesLegal Services 15,000 40,000 41,200 42,436 43,709 45,020 46,371 47,762 49,195 50,671 As Labor Treatment OperationsBuilding Repairs/MaintBuilding Repairs/Maint 2,000 0 0 0 0 0 0 0 0 0 As Materials & Supplies Treatment OperationsSecurity & Alarm ServicesSecurity & Alarm Services 86,400 86,400 89,424 92,554 95,330 98,190 101,136 104,170 107,295 110,514 As Professional ServicesTreatment Operations ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Treatment OperationsTotal Other ServicesTotal Other Services $13,770,984 $17,507,251 $18,201,433 $18,925,284 $19,663,676 $20,433,505 $21,229,894 $22,060,286 $22,926,298 $23,829,631 Treatment Operations
Materials & Supplies
Treatment OperationsMaterials & SuppliesMaterials & Supplies $250,000 $250,000 $258,750 $267,806 $275,840 $284,116 $292,639 $301,418 $310,461 $319,775 As Materials & Supplies Treatment OperationsComputer SoftwareComputer Software 1,000 1,000 1,035 1,071 1,103 1,136 1,171 1,206 1,242 1,279 As Materials & Supplies Treatment OperationsSubscription-PeriodicalSubscription-Periodical 500 500 518 536 552 568 585 603 621 640 As Materials & Supplies Treatment OperationsFuels - Gas/Oil/PropaneFuels - Gas/Oil/Propane 41,380 33,588 34,764 35,981 37,060 38,172 39,317 40,497 41,712 42,963 As Materials & Supplies Treatment OperationsChemicalsChemicals 8,200,000 8,500,000 8,840,000 9,193,600 9,561,344 9,943,798 10,242,112 10,549,375 10,865,856 11,191,832 As Chemicals Treatment OperationsLibrary MaterialsLibrary Materials 5,000 0 0 0 0 0 0 0 0 0 As Materials & Supplies Treatment OperationsNon-Capital AssetsNon-Capital Assets 975,000 1,015,000 1,050,525 1,087,293 1,119,912 1,153,510 1,188,115 1,223,758 1,260,471 1,298,285 As Materials & SuppliesTreatment Operations ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Treatment OperationsTotal Materials & SuppliesTotal Materials & Supplies $9,472,880 $9,800,088 $10,185,592 $10,586,287 $10,995,812 $11,421,300 $11,763,939 $12,116,857 $12,480,363 $12,854,773 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 6 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Other Expenses
Treatment OperationsTrainingTraining $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Labor Treatment OperationsMeetings & TravelMeetings & Travel 1,180 1,000 1,035 1,071 1,103 1,136 1,171 1,206 1,242 1,279 As Materials & Supplies Treatment OperationsMembershipsMemberships 150,000 150,000 155,250 160,684 165,504 170,469 175,583 180,851 186,277 191,865 As Materials & Supplies Treatment OperationsTaxesTaxes 60,000 65,750 68,051 70,433 72,546 74,722 76,964 79,273 81,651 84,101 As Materials & Supplies Treatment OperationsRetirement ExpenseRetirement Expense 289,303 289,303 309,554 328,127 347,815 368,684 390,805 414,253 439,109 465,455 As Benefits - Retirement Treatment OperationsCar Mileage ReimbursementCar Mileage Reimbursement 1,000 1,000 1,035 1,071 1,103 1,136 1,171 1,206 1,242 1,279 As Materials & Supplies Treatment OperationsSettlement PaymentsSettlement Payments 85,798 85,298 87,857 90,493 93,207 96,004 98,884 101,850 104,906 108,053 As Miscellaneous Treatment OperationsVehicle Acquisition Vehicle Acquisition 105,000 282,500 293,800 305,552 317,774 330,485 340,400 350,612 361,130 371,964 As Equipment Treatment OperationsEquipment AcquisitionEquipment Acquisition 570,000 345,000 358,800 373,152 388,078 403,601 415,709 428,181 441,026 454,257 As EquipmentTreatment Operations ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Treatment OperationsTotal Other ExpensesTotal Other Expenses $1,262,281 $1,219,851 $1,275,382 $1,330,583 $1,387,132 $1,446,239 $1,500,686 $1,557,431 $1,616,582 $1,678,252 Treatment Operations
Total Treatment Operations $29,082,614 $33,142,717 $34,449,461 $35,799,351 $37,180,655 $38,618,910 $40,003,521 $41,442,341 $42,937,747 $44,492,232 Treatment Operations
Sanitary Sewer Collections
Employee Services
Sanitary Sewer CollectionsSalaries - RegularSalaries - Regular $2,912,056 $2,999,402 $3,089,384 $3,182,066 $3,277,528 $3,375,853 $3,477,129 $3,581,443 $3,688,886 $3,799,553 As Labor Sanitary Sewer CollectionsSalaries Part Time - TempSalaries Part Time - Temp 0 0 0 0 0 0 0 0 0 0 As Labor Sanitary Sewer CollectionsRegular OvertimeRegular Overtime 150,000 150,000 154,500 159,135 163,909 168,826 173,891 179,108 184,481 190,016 As Labor Sanitary Sewer CollectionsStand By TimeStand By Time 40,000 40,000 41,200 42,436 43,709 45,020 46,371 47,762 49,195 50,671 As Labor Sanitary Sewer CollectionsHoliday PayHoliday Pay 6,500 6,500 6,695 6,896 7,103 7,316 7,535 7,761 7,994 8,234 As Labor Sanitary Sewer CollectionsEmployee Separation PayEmployee Separation Pay 34,355 37,070 38,182 39,328 40,507 41,723 42,974 44,264 45,591 46,959 As Labor Sanitary Sewer CollectionsAdditional PayAdditional Pay 38,194 34,925 35,973 37,052 38,163 39,308 40,488 41,702 42,953 44,242 As Labor Sanitary Sewer CollectionsRetirementRetirement 748,013 858,100 918,167 973,257 1,031,652 1,093,552 1,159,165 1,228,715 1,302,437 1,380,584 As Benefits - Retirement Sanitary Sewer CollectionsDeferred CompensationDeferred Compensation 143,382 148,674 159,081 168,626 178,744 189,468 200,836 212,887 225,660 239,199 As Benefits - Retirement Sanitary Sewer CollectionsMedicareMedicare 44,831 46,864 48,270 49,718 51,210 52,746 54,328 55,958 57,637 59,366 As Benefits - Medical Sanitary Sewer CollectionsHealth/Dental/VisionHealth/Dental/Vision 571,886 1,182,907 1,218,394 1,254,946 1,292,594 1,331,372 1,371,313 1,412,453 1,454,826 1,498,471 As Benefits - Medical Sanitary Sewer CollectionsL/T Disability InsuranceL/T Disability Insurance 12,231 19,138 19,712 20,304 20,913 21,540 22,186 22,852 23,537 24,243 As Benefits - Other Sanitary Sewer CollectionsLife InsuranceLife Insurance 3,007 2,987 3,077 3,169 3,264 3,362 3,463 3,567 3,674 3,784 As Benefits - Other Sanitary Sewer CollectionsWorkers CompensationWorkers Compensation 285,343 210,825 217,150 223,664 230,374 237,285 244,404 251,736 259,288 267,067 As Benefits - Other Sanitary Sewer CollectionsUnemployment InsuranceUnemployment Insurance 4,532 3,310 3,409 3,512 3,617 3,725 3,837 3,952 4,071 4,193 As Benefits - Other Sanitary Sewer CollectionsCell Phone AllowanceCell Phone Allowance 5,970 2,190 2,256 2,323 2,393 2,465 2,539 2,615 2,693 2,774 As Miscellaneous Sanitary Sewer CollectionsVacation Sell BackVacation Sell Back 0 6,116 6,299 6,488 6,683 6,884 7,090 7,303 7,522 7,748 As Labor Sanitary Sewer Collections ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Sanitary Sewer CollectionsTotal Employee ServicesTotal Employee Services $5,000,300 $5,749,008 $5,961,749 $6,172,919 $6,392,363 $6,620,446 $6,857,550 $7,104,076 $7,360,447 $7,627,103 Sanitary Sewer Collections
Other Services
Sanitary Sewer CollectionsTelephoneTelephone $8,000 $8,000 $8,320 $8,653 $8,999 $9,359 $9,686 $10,025 $10,376 $10,740 As Utilities Sanitary Sewer CollectionsMaintenance & Repair ServicesMaintenance & Repair Services 2,815,000 2,528,000 2,603,840 2,681,955 2,762,414 2,845,286 2,930,645 3,018,564 3,109,121 3,202,395 As Labor Sanitary Sewer CollectionsUniform/Laundry ServicesUniform/Laundry Services 22,000 45,000 46,350 47,741 49,173 50,648 52,167 53,732 55,344 57,005 As Labor Sanitary Sewer CollectionsDuplication/Copy CostsDuplication/Copy Costs 2,500 1,000 1,030 1,061 1,093 1,126 1,159 1,194 1,230 1,267 As Miscellaneous Sanitary Sewer CollectionsInsurance PremiumsInsurance Premiums 281,180 330,821 360,595 393,048 428,423 466,981 509,009 554,820 604,754 659,182 As Insurance Sanitary Sewer CollectionsAutomotive Equipment RentalAutomotive Equipment Rental 305,670 443,366 461,101 479,545 498,726 518,675 534,236 550,263 566,771 583,774 As Equipment Sanitary Sewer CollectionsComputer/Tech/Operation SupportComputer/Tech/Operation Support 157,534 165,931 172,568 179,471 186,650 194,116 199,939 205,937 212,116 218,479 As Equipment Sanitary Sewer CollectionsRadio Equipment RentalRadio Equipment Rental 53,845 55,261 57,471 59,770 62,161 64,648 66,587 68,585 70,642 72,761 As Equipment Sanitary Sewer CollectionsOther RentalsOther Rentals 35,000 35,000 36,400 37,856 39,370 40,945 42,173 43,439 44,742 46,084 As Equipment Sanitary Sewer CollectionsTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 0 0 As Equipment Sanitary Sewer CollectionsPublicity & AdvertisingPublicity & Advertising 1,000 1,000 1,030 1,061 1,093 1,126 1,159 1,194 1,230 1,267 As Miscellaneous Sanitary Sewer CollectionsPostage/Mailing ServicesPostage/Mailing Services 6,000 6,000 6,180 6,365 6,556 6,753 6,956 7,164 7,379 7,601 As Labor Sanitary Sewer CollectionsProcessing FeesProcessing Fees 98,000 118,000 121,540 125,186 128,942 132,810 136,794 140,898 145,125 149,479 As Miscellaneous Sanitary Sewer CollectionsTesting & Analysis ServicesTesting & Analysis Services 1,500 1,500 1,545 1,591 1,639 1,688 1,739 1,791 1,845 1,900 As Labor Sanitary Sewer CollectionsTraining ServicesTraining Services 40,000 40,000 41,200 42,436 43,709 45,020 46,371 47,762 49,195 50,671 As Labor Sanitary Sewer CollectionsProfessional & Special ServicesProfessional & Special Services 247,163 535,000 551,050 567,582 584,609 602,147 620,212 638,818 657,983 677,722 As Labor Sanitary Sewer CollectionsOther ServicesOther Services 0 0 0 0 0 0 0 0 0 0 As Labor Sanitary Sewer CollectionsElectricityElectricity 1,000 1,000 1,050 1,103 1,158 1,216 1,276 1,340 1,407 1,477 As ElectricitySanitary Sewer Collections ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Sanitary Sewer CollectionsTotal Other ServicesTotal Other Services $4,075,392 $4,314,879 $4,471,270 $4,634,424 $4,804,714 $4,982,543 $5,160,109 $5,345,527 $5,539,259 $5,741,802 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 7 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Materials & Supplies
Sanitary Sewer CollectionsMaterials & SuppliesMaterials & Supplies $400,000 $625,000 $646,875 $669,516 $689,601 $710,289 $731,598 $753,546 $776,152 $799,437 As Materials & Supplies Sanitary Sewer CollectionsFuels - Gas/Oil/PropaneFuels - Gas/Oil/Propane 270,001 185,621 192,118 198,842 204,807 210,951 217,280 223,798 230,512 237,428 As Materials & Supplies Sanitary Sewer CollectionsChemicalsChemicals 1,500,000 1,500,000 1,560,000 1,622,400 1,687,296 1,754,788 1,807,431 1,861,654 1,917,504 1,975,029 As Chemicals Sanitary Sewer CollectionsComputer SoftwareComputer Software 7,000 7,000 7,245 7,499 7,724 7,955 8,194 8,440 8,693 8,954 As Materials & Supplies Sanitary Sewer CollectionsNon-Capital AssetsNon-Capital Assets 150,000 250,000 258,750 267,806 275,840 284,116 292,639 301,418 310,461 319,775 As Materials & SuppliesSanitary Sewer Collections ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Sanitary Sewer CollectionsTotal Materials & SuppliesTotal Materials & Supplies $2,327,001 $2,567,621 $2,664,988 $2,766,062 $2,865,268 $2,968,099 $3,057,142 $3,148,856 $3,243,322 $3,340,622 Sanitary Sewer Collections
Other Expenses
Sanitary Sewer CollectionsTrainingTraining $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Labor Sanitary Sewer CollectionsMeetings & TravelMeetings & Travel 1,000 1,000 1,030 1,061 1,093 1,126 1,159 1,194 1,230 1,267 As Miscellaneous Sanitary Sewer CollectionsMembershipsMemberships 30,000 25,000 25,750 26,523 27,318 28,138 28,982 29,851 30,747 31,669 As Miscellaneous Sanitary Sewer CollectionsRetirement ExpenseRetirement Expense 289,303 289,303 309,554 328,127 347,815 368,684 390,805 414,253 439,109 465,455 As Benefits - Retirement Sanitary Sewer CollectionsVehicle AcquisitionVehicle Acquisition 2,090,000 1,400,000 1,456,000 1,514,240 1,574,810 1,637,802 1,686,936 1,737,544 1,789,670 1,843,361 As Equipment Sanitary Sewer CollectionsEquipment AcquisitionEquipment Acquisition 0 0 0 0 0 0 0 0 0 0 As Equipment Sanitary Sewer CollectionsSettlement PaymentsSettlement Payments 106,135 105,845 109,020 112,291 115,660 119,129 122,703 126,384 130,176 134,081 As MiscellaneousSanitary Sewer Collections ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Sanitary Sewer CollectionsTotal Other ExpensesTotal Other Expenses $2,516,438 $1,821,148 $1,901,355 $1,982,242 $2,066,695 $2,154,879 $2,230,586 $2,309,227 $2,390,932 $2,475,833 Sanitary Sewer Collections
Total Sanitary Sewer Collections $13,919,131 $14,452,656 $14,999,362 $15,555,647 $16,129,041 $16,725,967 $17,305,387 $17,907,687 $18,533,960 $19,185,360 Sanitary Sewer Collections
Laboratory
Employee Services
LaboratorySalaries - RegularSalaries - Regular $516,156 $520,429 $536,042 $552,123 $568,687 $585,747 $603,320 $621,419 $640,062 $659,264 As Labor LaboratorySalaries Part Time - TempSalaries Part Time - Temp 40,500 40,500 41,715 42,966 44,255 45,583 46,951 48,359 49,810 51,304 As Labor LaboratoryRegular OvertimeRegular Overtime 3,600 3,600 3,708 3,819 3,934 4,052 4,173 4,299 4,428 4,560 As Labor LaboratoryHoliday PayHoliday Pay 3,450 3,450 3,554 3,660 3,770 3,883 3,999 4,119 4,243 4,370 As Labor LaboratoryAdditional PayAdditional Pay 900 900 927 955 983 1,013 1,043 1,075 1,107 1,140 As Labor LaboratoryRetirementRetirement 132,698 149,300 159,751 169,336 179,496 190,266 201,682 213,783 226,610 240,206 As Benefits - Retirement LaboratoryDeferred CompensationDeferred Compensation 25,975 21,013 22,484 23,833 25,263 26,779 28,385 30,089 31,894 33,807 As Benefits - Retirement LaboratoryMedicareMedicare 8,042 8,242 8,489 8,744 9,006 9,276 9,555 9,841 10,137 10,441 As Benefits - Medical LaboratoryHealth/Dental/VisionHealth/Dental/Vision 90,673 112,140 115,504 118,969 122,538 126,215 130,001 133,901 137,918 142,056 As Benefits - Medical LaboratoryL/T Disability InsuranceL/T Disability Insurance 2,168 3,278 3,376 3,478 3,582 3,689 3,800 3,914 4,032 4,152 As Benefits - Other LaboratoryLife InsuranceLife Insurance 474 475 489 504 519 535 551 567 584 602 As Benefits - Other LaboratoryWorkers CompensationWorkers Compensation 17,030 12,785 13,169 13,564 13,971 14,390 14,821 15,266 15,724 16,196 As Benefits - Other LaboratoryUnemployment InsuranceUnemployment Insurance 820 589 607 625 644 663 683 703 724 746 As Benefits - Other LaboratoryCell Phone AllowanceCell Phone Allowance 1,215 540 556 573 590 608 626 645 664 684 As Miscellaneous LaboratoryRetirement Pension BondRetirement Pension Bond 0 0 0 0 0 0 0 0 0 0 As Benefits - Retirement LaboratoryEmployee Separation PayEmployee Separation Pay 4,960 6,432 6,625 6,824 7,028 7,239 7,456 7,680 7,911 8,148 As Labor LaboratoryVacation Sell BackVacation Sell Back 0 1,061 1,093 1,126 1,159 1,194 1,230 1,267 1,305 1,344 As Labor ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- LaboratoryTotal Employee ServicesTotal Employee Services $848,661 $884,734 $918,089 $951,098 $985,426 $1,021,132 $1,058,277 $1,096,927 $1,137,151 $1,179,021 Other Services
LaboratoryTelephoneTelephone $3,150 $1,875 $1,950 $2,028 $2,109 $2,193 $2,270 $2,350 $2,432 $2,517 As Utilities LaboratoryMaintenance & Repair ServicesMaintenance & Repair Services 75,938 63,000 64,890 66,837 68,842 70,907 73,034 75,225 77,482 79,807 As Labor LaboratoryUniform/Laundry ServicesUniform/Laundry Services 3,750 6,375 6,566 6,763 6,966 7,175 7,390 7,612 7,840 8,076 As Labor LaboratoryDuplication/Copy CostsDuplication/Copy Costs 375 375 388 402 414 426 439 452 466 480 As Materials & Supplies LaboratoryInsurance PremiumsInsurance Premiums 50,270 58,031 63,254 68,947 75,152 81,915 89,288 97,324 106,083 115,630 As Insurance LaboratoryAutomotive Equipment RentalAutomotive Equipment Rental 0 15,997 16,637 17,302 17,994 18,714 19,276 19,854 20,450 21,063 As Equipment LaboratoryComputer/Tech/Operation SupportComputer/Tech/Operation Support 32,716 39,293 40,865 42,499 44,199 45,967 47,346 48,767 50,230 51,737 As Equipment LaboratoryRadio Equipment RentalRadio Equipment Rental 499 1,543 1,605 1,669 1,736 1,805 1,859 1,915 1,972 2,032 As Equipment LaboratoryTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 0 0 As Equipment LaboratoryPublicity & AdvertisingPublicity & Advertising 1,200 1,200 1,236 1,273 1,311 1,351 1,391 1,433 1,476 1,520 As Miscellaneous LaboratoryPostage/Mailing ServicesPostage/Mailing Services 225 225 232 239 246 253 261 269 277 285 As Miscellaneous LaboratoryProcessing FeesProcessing Fees 46,500 42,375 43,646 44,956 46,304 47,693 49,124 50,598 52,116 53,679 As Miscellaneous LaboratoryTesting & Analysis ServicesTesting & Analysis Services 750 750 773 796 820 844 869 896 922 950 As Labor LaboratoryTraining ServicesTraining Services 22,238 11,250 11,588 11,935 12,293 12,662 13,042 13,433 13,836 14,251 As Labor LaboratoryProfessional & Special ServicesProfessional & Special Services 48,863 30,000 30,900 31,827 32,782 33,765 34,778 35,822 36,896 38,003 As Labor LaboratoryOther ServicesOther Services 0 0 0 0 0 0 0 0 0 0 As Labor LaboratoryLaboratory ServiceLaboratory Service 142,050 104,625 107,764 110,997 114,327 117,756 121,289 124,928 128,676 132,536 As Labor LaboratoryBuilding Repairs/MaintBuilding Repairs/Maint 1,875 1,875 1,941 2,009 2,069 2,131 2,195 2,261 2,328 2,398 As Materials & Supplies ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- LaboratoryTotal Other ServicesTotal Other Services $430,399 $378,789 $394,233 $410,477 $427,563 $445,560 $463,852 $483,137 $503,482 $524,964 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 8 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Materials & Supplies
LaboratoryMaterials & SuppliesMaterials & Supplies $139,875 $127,125 $131,574 $136,179 $140,265 $144,473 $148,807 $153,271 $157,869 $162,605 As Materials & Supplies LaboratoryComputer SoftwareComputer Software 6,375 118,875 123,630 128,575 133,718 139,067 143,239 147,536 151,962 156,521 As Equipment LaboratoryFuels - Gas/Oil/PropaneFuels - Gas/Oil/Propane 1,646 2,625 2,730 2,839 2,953 3,071 3,179 3,290 3,405 3,524 As Utilities LaboratoryChemicalsChemicals 75,000 75,000 78,000 81,120 84,365 87,739 90,372 93,083 95,875 98,751 As Chemicals LaboratoryLibrary MaterialsLibrary Materials 450 750 776 803 828 852 878 904 931 959 As Materials & Supplies LaboratoryNon-Capital AssetsNon-Capital Assets 7,500 7,500 7,763 8,034 8,275 8,523 8,779 9,043 9,314 9,593 As Materials & Supplies ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- LaboratoryTotal Materials & SuppliesTotal Materials & Supplies $230,846 $331,875 $344,473 $357,552 $370,404 $383,726 $395,253 $407,127 $419,357 $431,955 Other Expenses
LaboratoryMembershipsMemberships $2,513 $2,513 $2,588 $2,666 $2,746 $2,828 $2,913 $3,001 $3,091 $3,183 As Miscellaneous LaboratoryMeetings & TravelMeetings & Travel 1,613 1,500 1,553 1,607 1,655 1,705 1,756 1,809 1,863 1,919 As Materials & Supplies LaboratoryTrainingTraining 0 0 0 0 0 0 0 0 0 0 As Labor LaboratoryVehicle AcquisitionVehicle Acquisition 0 0 0 0 0 0 0 0 0 0 As Materials & Supplies LaboratoryEquipment AcquisitionEquipment Acquisition 358,500 18,750 19,500 20,280 21,091 21,935 22,593 23,271 23,969 24,688 As Equipment LaboratorySettlement PaymentsSettlement Payments 15,341 18,334 18,884 19,451 20,034 20,635 21,254 21,892 22,549 23,225 As Miscellaneous ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- LaboratoryTotal Other ExpensesTotal Other Expenses $377,967 $41,097 $42,525 $44,003 $45,526 $47,103 $48,516 $49,972 $51,471 $53,015 Total Laboratory $1,887,873 $1,636,495 $1,699,320 $1,763,131 $1,828,920 $1,897,521 $1,965,899 $2,037,162 $2,111,461 $2,188,954 Other Support Services
Employee Services
Other Support ServicesSalaries - RegularSalaries - Regular $614,960 $707,156 $728,371 $750,222 $772,728 $795,910 $819,788 $844,381 $869,713 $895,804 As Labor Other Support ServicesSalaries Part Time - TempSalaries Part Time - Temp 0 0 0 0 0 0 0 0 0 0 As Labor Other Support ServicesRegular OvertimeRegular Overtime 0 0 0 0 0 0 0 0 0 0 As Labor Other Support ServicesEmployee Separation PayEmployee Separation Pay 7,563 8,740 9,002 9,272 9,550 9,837 10,132 10,436 10,749 11,072 As Labor Other Support ServicesAdditional PayAdditional Pay 214 0 0 0 0 0 0 0 0 0 As Labor Other Support ServicesRetirementRetirement 157,731 202,116 216,264 229,240 242,994 257,574 273,028 289,410 306,775 325,181 As Benefits - Retirement Other Support ServicesDeferred CompensationDeferred Compensation 9,737 10,280 11,000 11,660 12,359 13,101 13,887 14,720 15,603 16,539 As Benefits - Retirement Other Support ServicesMedicareMedicare 8,830 9,725 10,017 10,317 10,627 10,946 11,274 11,612 11,961 12,319 As Benefits - Medical Other Support ServicesHealth/Dental/VisionHealth/Dental/Vision 84,357 118,742 122,304 125,973 129,753 133,645 137,655 141,784 146,038 150,419 As Benefits - Medical Other Support ServicesL/T Disability InsuranceL/T Disability Insurance 2,583 4,478 4,612 4,751 4,893 5,040 5,191 5,347 5,507 5,673 As Benefits - Other Other Support ServicesLife InsuranceLife Insurance 407 462 476 490 505 520 536 552 568 585 As Benefits - Other Other Support ServicesWorkers CompensationWorkers Compensation 19,097 23,032 23,723 24,435 25,168 25,923 26,700 27,501 28,326 29,176 As Benefits - Other Other Support ServicesUnemployment InsuranceUnemployment Insurance 864 713 734 756 779 802 827 851 877 903 As Benefits - Other Other Support ServicesCell Phone AllowanceCell Phone Allowance 3,897 4,431 4,564 4,701 4,842 4,987 5,137 5,291 5,450 5,613 As Miscellaneous Other Support ServicesVacation Sell BackVacation Sell Back 0 1,442 1,485 1,530 1,576 1,623 1,672 1,722 1,773 1,827 As Labor Other Support Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Other Support ServicesTotal Employee ServicesTotal Employee Services $910,240 $1,091,317 $1,132,552 $1,173,347 $1,215,774 $1,259,908 $1,305,826 $1,353,608 $1,403,340 $1,455,111 Other Support Services
Other Services
Other Support ServicesInsurance PremiumsInsurance Premiums $55,433 $73,048 $79,622 $86,788 $94,599 $103,113 $112,393 $122,509 $133,535 $145,553 As Insurance Other Support ServicesProf & Special ServicesProf & Special Services 30,410 128,895 132,762 136,745 140,847 145,072 149,425 153,907 158,525 163,280 As Labor Other Support Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Other Support ServicesTotal Other ServicesTotal Other Services $85,843 $201,943 $212,384 $223,533 $235,446 $248,186 $261,818 $276,416 $292,059 $308,833 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 9 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Materials & Supplies
Other Support ServicesMaterials & SuppliesMaterials & Supplies $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Materials & Supplies Other Support ServicesSettlement PaymentsSettlement Payments 23,327 24,984 25,734 26,506 27,301 28,120 28,963 29,832 30,727 31,649 As MiscellaneousOther Support Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Other Support ServicesTotal Materials & SuppliesTotal Materials & Supplies $23,327 $24,984 $25,734 $26,506 $27,301 $28,120 $28,963 $29,832 $30,727 $31,649 Other Support Services
Total Other Support Services $1,019,410 $1,318,244 $1,370,670 $1,423,385 $1,478,521 $1,536,213 $1,596,607 $1,659,856 $1,726,126 $1,795,593 Environmental Control
Employee Services
Environmental ControlSalaries - RegularSalaries - Regular $475,475 $475,417 $489,680 $504,370 $519,501 $535,086 $551,139 $567,673 $584,703 $602,244 As Labor Environmental ControlRegular OvertimeRegular Overtime 29,892 29,892 30,789 31,712 32,664 33,644 34,653 35,693 36,763 37,866 As Labor Environmental ControlStand By TimeStand By Time 23,505 42,342 43,613 44,921 46,269 47,657 49,086 50,559 52,076 53,638 As Labor Environmental ControlEmployee Separation PayEmployee Separation Pay 5,714 5,876 6,052 6,234 6,421 6,613 6,812 7,016 7,227 7,444 As Labor Environmental ControlAdditional PayAdditional Pay 13,749 13,992 14,412 14,844 15,289 15,748 16,221 16,707 17,208 17,725 As Labor Environmental ControlRetirementRetirement 125,597 140,027 149,829 158,819 168,348 178,449 189,156 200,505 212,535 225,287 As Benefits - Retirement Environmental ControlDeferred CompensationDeferred Compensation 21,966 21,772 23,296 24,694 26,175 27,746 29,411 31,175 33,046 35,029 As Benefits - Retirement Environmental ControlMedicareMedicare 8,105 8,541 8,797 9,061 9,333 9,613 9,901 10,198 10,504 10,819 As Benefits - Medical Environmental ControlHealth/Dental/VisionHealth/Dental/Vision 79,874 114,913 118,360 121,911 125,569 129,336 133,216 137,212 141,328 145,568 As Benefits - Medical Environmental ControlL/T Disability InsuranceL/T Disability Insurance 1,997 3,033 3,124 3,218 3,314 3,414 3,516 3,622 3,730 3,842 As Benefits - Other Environmental ControlLife InsuranceLife Insurance 413 412 424 437 450 464 478 492 507 522 As Benefits - Other Environmental ControlWorkers CompensationWorkers Compensation 16,655 14,998 15,448 15,911 16,389 16,880 17,387 17,908 18,446 18,999 As Benefits - Other Environmental ControlUnemployment InsuranceUnemployment Insurance 833 621 640 659 679 699 720 742 764 787 As Benefits - Other Environmental ControlCell Phone AllowanceCell Phone Allowance 978 690 711 732 754 777 800 824 849 874 As Miscellaneous Environmental ControlRetirement Pension BondRetirement Pension Bond 0 0 0 0 0 0 0 0 0 0 As Benefits - Retirement Environmental ControlHoliday PayHoliday Pay 2,068 2,162 2,227 2,294 2,362 2,433 2,506 2,582 2,659 2,739 As Labor Environmental ControlPart-Time SalariesPart-Time Salaries 23,500 23,500 24,205 24,931 25,679 26,449 27,243 28,060 28,902 29,769 As Labor Environmental ControlPart-Time Salaries (2)Part-Time Salaries (2) 0 15,400 15,862 16,338 16,828 17,333 17,853 18,388 18,940 19,508 As Labor Environmental ControlVacation Sell BackVacation Sell Back 0 969 998 1,028 1,059 1,091 1,123 1,157 1,192 1,228 As Labor Environmental Control ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Environmental ControlTotal Employee ServicesTotal Employee Services $830,321 $914,557 $948,466 $982,114 $1,017,082 $1,053,431 $1,091,219 $1,130,513 $1,171,379 $1,213,888 Environmental Control
Other Services
Environmental ControlTelephoneTelephone $9,400 $6,599 $6,863 $7,137 $7,423 $7,720 $7,990 $8,269 $8,559 $8,858 As Utilities Environmental ControlMaintenance & Repair ServicesMaintenance & Repair Services 13,818 9,118 9,437 9,767 10,060 10,362 10,673 10,993 11,323 11,663 As Materials & Supplies Environmental ControlUniform/Laundry ServicesUniform/Laundry Services 3,384 3,948 4,086 4,229 4,356 4,487 4,621 4,760 4,903 5,050 As Materials & Supplies Environmental ControlDuplication/Copy CostsDuplication/Copy Costs 2,820 2,350 2,432 2,517 2,593 2,671 2,751 2,833 2,918 3,006 As Materials & Supplies Environmental ControlInsurance PremiumsInsurance Premiums 49,387 58,687 63,969 69,726 76,001 82,841 90,297 98,424 107,282 116,938 As Insurance Environmental ControlAutomotive Equipment RentalAutomotive Equipment Rental 0 20,821 21,654 22,521 23,421 24,358 25,089 25,842 26,617 27,415 As Equipment Environmental ControlComputer/Tech/Operation SupportComputer/Tech/Operation Support 72,478 73,028 75,949 78,987 82,147 85,432 87,995 90,635 93,354 96,155 As Equipment Environmental ControlRadio Equipment RentalRadio Equipment Rental 3,662 2,223 2,312 2,404 2,501 2,601 2,679 2,759 2,842 2,927 As Equipment Environmental ControlPublicity & AdvertisingPublicity & Advertising 1,410 1,410 1,459 1,510 1,556 1,602 1,650 1,700 1,751 1,804 As Materials & Supplies Environmental ControlPrinting & MappingPrinting & Mapping 0 0 0 0 0 0 0 0 0 0 As Materials & Supplies Environmental ControlPostage/Mailing ServicesPostage/Mailing Services 2,350 2,350 2,432 2,517 2,593 2,671 2,751 2,833 2,918 3,006 As Materials & Supplies Environmental ControlProcessing FeesProcessing Fees 1,692 1,692 1,751 1,813 1,867 1,923 1,981 2,040 2,101 2,164 As Materials & Supplies Environmental ControlTesting & Analysis ServicesTesting & Analysis Services 705 705 726 748 770 793 817 842 867 893 As Labor Environmental ControlTraining ServicesTraining Services 15,510 15,510 15,975 16,455 16,948 17,457 17,980 18,520 19,075 19,648 As Labor Environmental ControlProfessional & Special ServicesProfessional & Special Services 200,947 177,397 182,719 188,200 193,846 199,662 205,652 211,821 218,176 224,721 As Labor Environmental ControlOther ServicesOther Services 0 0 0 0 0 0 0 0 0 0 As Labor Environmental ControlLaboratory ServicesLaboratory Services 94,000 94,000 96,820 99,725 102,716 105,798 108,972 112,241 115,608 119,076 As Labor Environmental ControlSecurity & Alarm ServicesSecurity & Alarm Services 1,880 1,410 1,459 1,510 1,556 1,602 1,650 1,700 1,751 1,804 As Professional ServicesEnvironmental Control ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Environmental ControlTotal Other ServicesTotal Other Services $473,443 $471,248 $490,045 $509,767 $530,354 $551,980 $573,549 $596,213 $620,046 $645,127 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 10 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Materials & Supplies
Environmental ControlMaterials & SuppliesMaterials & Supplies $28,200 $18,800 $19,458 $20,139 $20,743 $21,365 $22,006 $22,667 $23,347 $24,047 As Materials & Supplies Environmental ControlComputer SoftwareComputer Software 94,000 36,660 37,943 39,271 40,449 41,663 42,913 44,200 45,526 46,892 As Materials & Supplies Environmental ControlFuels - Gas/Oil/PropaneFuels - Gas/Oil/Propane 9,731 10,707 11,082 11,470 11,814 12,168 12,533 12,909 13,297 13,696 As Materials & Supplies Environmental ControlLibrary MaterialsLibrary Materials 1,880 1,880 1,946 2,014 2,074 2,137 2,201 2,267 2,335 2,405 As Materials & Supplies Environmental ControlNon-Capital AssetsNon-Capital Assets 4,700 8,460 8,756 9,063 9,334 9,614 9,903 10,200 10,506 10,821 As Materials & SuppliesEnvironmental Control ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Environmental ControlTotal Materials & SuppliesTotal Materials & Supplies $138,511 $76,507 $79,185 $81,956 $84,415 $86,948 $89,556 $92,243 $95,010 $97,860 Environmental Control
Other Expenses
Environmental ControlTrainingTraining $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Labor Environmental ControlMeetings & TravelMeetings & Travel 564 564 584 604 622 641 660 680 700 721 As Materials & Supplies Environmental ControlMembershipsMemberships 1,692 2,021 2,092 2,165 2,230 2,297 2,366 2,437 2,510 2,585 As Materials & Supplies Environmental ControlRetirement ExpenseRetirement Expense 31,156 31,156 33,337 35,337 37,457 39,705 42,087 44,612 47,289 50,126 As Benefits - Retirement Environmental ControlVehicle Acquisition Vehicle Acquisition 38,000 82,156 85,442 88,860 92,414 96,111 98,994 101,964 105,023 108,174 As Equipment Environmental ControlSettlement PaymentsSettlement Payments 18,154 17,233 17,750 18,282 18,831 19,396 19,978 20,577 21,194 21,830 As MiscellaneousEnvironmental Control ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Environmental ControlTotal Other ExpensesTotal Other Expenses $89,566 $133,130 $139,205 $145,249 $151,555 $158,149 $164,085 $170,270 $176,717 $183,437 Environmental Control
Total Environmental Control $1,531,841 $1,595,443 $1,656,900 $1,719,086 $1,783,407 $1,850,508 $1,918,409 $1,989,239 $2,063,151 $2,140,312 Treatment Plant Maintenance
Employee Services
Treatment Plant MaintenanceSalaries - RegularSalaries - Regular $1,631,681 $1,640,625 $1,689,844 $1,740,539 $1,792,755 $1,846,538 $1,901,934 $1,958,992 $2,017,762 $2,078,295 As Labor Treatment Plant MaintenanceRegular OvertimeRegular Overtime 50,000 60,000 61,800 63,654 65,564 67,531 69,556 71,643 73,792 76,006 As Labor Treatment Plant MaintenanceStand By Time (Call Back)Stand By Time (Call Back) 21,000 30,100 31,003 31,933 32,891 33,878 34,894 35,941 37,019 38,130 As Labor Treatment Plant MaintenanceHoliday PayHoliday Pay 1,200 2,000 2,060 2,122 2,185 2,251 2,319 2,388 2,460 2,534 As Labor Treatment Plant MaintenanceEmployee Separation PayEmployee Separation Pay 19,609 20,276 20,884 21,511 22,156 22,821 23,505 24,211 24,937 25,685 As Labor Treatment Plant MaintenanceAdditional PayAdditional Pay 11,364 7,739 7,971 8,210 8,457 8,710 8,972 9,241 9,518 9,804 As Labor Treatment Plant MaintenanceRetirementRetirement 420,029 476,406 509,754 540,340 572,760 607,126 643,553 682,166 723,096 766,482 As Benefits - Retirement Treatment Plant MaintenanceDeferred CompensationDeferred Compensation 87,204 88,387 94,574 100,249 106,263 112,639 119,398 126,561 134,155 142,204 As Benefits - Retirement Treatment Plant MaintenanceMedicareMedicare 24,449 25,193 25,949 26,727 27,529 28,355 29,206 30,082 30,984 31,914 As Benefits - Medical Treatment Plant MaintenanceHealth/Dental/VisionHealth/Dental/Vision 267,605 330,812 340,736 350,958 361,487 372,332 383,502 395,007 406,857 419,063 As Benefits - Medical Treatment Plant MaintenanceL-T Disability InsuranceL-T Disability Insurance 6,852 10,431 10,744 11,066 11,398 11,740 12,092 12,455 12,829 13,214 As Benefits - Other Treatment Plant MaintenanceLife InsuranceLife Insurance 1,417 1,418 1,461 1,504 1,549 1,596 1,644 1,693 1,744 1,796 As Benefits - Other Treatment Plant MaintenanceWorkers' CompensationWorkers' Compensation 168,446 121,256 124,894 128,640 132,500 136,475 140,569 144,786 149,130 153,603 As Benefits - Other Treatment Plant MaintenanceUnemployment InsuranceUnemployment Insurance 2,445 1,769 1,822 1,877 1,933 1,991 2,051 2,112 2,176 2,241 As Benefits - Other Treatment Plant MaintenanceCell Phone AllowanceCell Phone Allowance 6,390 3,300 3,399 3,501 3,606 3,714 3,826 3,940 4,059 4,180 As Miscellaneous Treatment Plant MaintenanceVacation Sell BackVacation Sell Back 0 4,918 5,066 5,218 5,374 5,535 5,701 5,872 6,049 6,230 As Labor Treatment Plant Maintenance ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Treatment Plant MaintenanceTotal Employee ServicesTotal Employee Services $2,719,691 $2,824,630 $2,931,961 $3,038,049 $3,148,408 $3,263,231 $3,382,721 $3,507,091 $3,636,566 $3,771,381 Treatment Plant Maintenance
Other Services
Treatment Plant MaintenanceTelephoneTelephone $11,000 $11,000 $11,385 $11,783 $12,137 $12,501 $12,876 $13,262 $13,660 $14,070 As Materials & Supplies Treatment Plant MaintenanceMaint & Repair ServicesMaint & Repair Services 948,000 700,000 724,500 749,858 772,353 795,524 819,390 843,971 869,290 895,369 As Materials & Supplies Treatment Plant MaintenanceUniform/Laundry ServicesUniform/Laundry Services 18,000 21,000 21,735 22,496 23,171 23,866 24,582 25,319 26,079 26,861 As Materials & Supplies Treatment Plant MaintenanceDuplicating/Copy CostsDuplicating/Copy Costs 1,000 1,000 1,035 1,071 1,103 1,136 1,171 1,206 1,242 1,279 As Materials & Supplies Treatment Plant MaintenanceInsurance PremiumsInsurance Premiums 153,929 178,117 194,148 211,621 230,667 251,427 274,055 298,720 325,605 354,909 As Insurance Treatment Plant MaintenanceAutomotive Equip RentalAutomotive Equip Rental 193,623 165,254 171,864 178,738 185,888 193,324 199,123 205,097 211,250 217,587 As Equipment Treatment Plant MaintenanceComputer/Tech/Oper SupprtComputer/Tech/Oper Supprt 149,125 152,370 158,465 164,803 171,396 178,251 183,599 189,107 194,780 200,623 As Equipment Treatment Plant MaintenanceRadio Equipment RentalRadio Equipment Rental 34,551 40,688 42,316 44,008 45,768 47,599 49,027 50,498 52,013 53,573 As Equipment Treatment Plant MaintenanceOther RentalsOther Rentals 5,000 5,000 5,200 5,408 5,624 5,849 6,025 6,206 6,392 6,583 As Equipment Treatment Plant MaintenanceTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 0 0 As Materials & Supplies Treatment Plant MaintenancePublicity & AdvertisingPublicity & Advertising 1,000 1,000 1,035 1,071 1,103 1,136 1,171 1,206 1,242 1,279 As Materials & Supplies Treatment Plant MaintenancePostage/Mailing ServicesPostage/Mailing Services 1,200 2,500 2,588 2,678 2,758 2,841 2,926 3,014 3,105 3,198 As Materials & Supplies Treatment Plant MaintenanceLegal ServicesLegal Services 0 0 0 0 0 0 0 0 0 0 As Labor Treatment Plant MaintenanceEngineering ServicesEngineering Services 20,000 0 0 0 0 0 0 0 0 0 As Labor Treatment Plant MaintenanceTesting & Analysis ServicesTesting & Analysis Services 1,000 1,000 1,030 1,061 1,093 1,126 1,159 1,194 1,230 1,267 As Labor Treatment Plant MaintenanceProf & Special ServicesProf & Special Services 131,600 37,000 38,110 39,253 40,431 41,644 42,893 44,180 45,505 46,870 As Labor Treatment Plant MaintenanceOther ServicesOther Services 0 0 0 0 0 0 0 0 0 0 As Labor Treatment Plant MaintenanceBuilding Repairs/MaintBuilding Repairs/Maint 13,000 15,000 15,525 16,068 16,550 17,047 17,558 18,085 18,628 19,186 As Materials & Supplies Treatment Plant MaintenanceProcessing FeesProcessing Fees 500 500 518 536 552 568 585 603 621 640 As Materials & Supplies Treatment Plant MaintenanceVacation Sell Back (2)Vacation Sell Back (2) 0 3,346 3,446 3,550 3,656 3,766 3,879 3,995 4,115 4,239 As Labor Treatment Plant MaintenanceBuildings and StructuresBuildings and Structures 0 250,000 258,750 267,806 275,840 284,116 292,639 301,418 310,461 319,775 As Materials & SuppliesTreatment Plant Maintenance ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Treatment Plant MaintenanceTotal Other ServicesTotal Other Services $1,682,528 $1,584,775 $1,651,648 $1,721,810 $1,790,091 $1,861,721 $1,932,658 $2,007,081 $2,085,217 $2,167,310 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 11 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Materials & Supplies
Treatment Plant MaintenanceMaterials & SuppliesMaterials & Supplies $600,000 $900,000 $931,500 $964,103 $993,026 $1,022,816 $1,053,501 $1,085,106 $1,117,659 $1,151,189 As Materials & Supplies Treatment Plant MaintenanceFuels-Gas/Oil/PropaneFuels-Gas/Oil/Propane 168,664 106,078 109,791 113,634 117,043 120,554 124,170 127,896 131,732 135,684 As Materials & Supplies Treatment Plant MaintenanceNon-Capital Assets (2)Non-Capital Assets (2) 700,000 525,000 543,375 562,393 579,265 596,643 614,542 632,978 651,968 671,527 As Materials & SuppliesTreatment Plant Maintenance ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Treatment Plant MaintenanceTotal Materials & SuppliesTotal Materials & Supplies $1,468,664 $1,531,078 $1,584,666 $1,640,129 $1,689,333 $1,740,013 $1,792,213 $1,845,980 $1,901,359 $1,958,400 Other Expenses
Treatment Plant MaintenanceTrainingTraining $10,000 $5,000 $5,150 $5,305 $5,464 $5,628 $5,796 $5,970 $6,149 $6,334 As Labor Treatment Plant MaintenanceMeetings & TravelMeetings & Travel 1,000 500 518 536 552 568 585 603 621 640 As Materials & Supplies Treatment Plant MaintenanceRetirement ExpenseRetirement Expense 244,795 244,795 261,931 277,646 294,305 311,964 330,681 350,522 371,554 393,847 As Benefits - Retirement Treatment Plant MaintenanceVehicle AcquisitionVehicle Acquisition 160,000 265,000 275,600 286,624 298,089 310,013 319,313 328,892 338,759 348,922 As Equipment Treatment Plant MaintenanceEquipment AcquisitionEquipment Acquisition 625,000 110,102 114,507 119,087 123,850 128,804 132,668 136,648 140,748 144,970 As Equipment Treatment Plant MaintenanceCapital MaintenanceCapital Maintenance 550,000 300,000 312,000 324,480 337,459 350,958 361,486 372,331 383,501 395,006 As Equipment Treatment Plant MaintenanceSettlement PaymentsSettlement Payments 60,709 58,819 60,584 62,401 64,273 66,201 68,187 70,233 72,340 74,510 As MiscellaneousTreatment Plant Maintenance ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Treatment Plant MaintenanceTotal Other ExpensesTotal Other Expenses $1,651,504 $984,216 $1,030,288 $1,076,079 $1,123,992 $1,174,135 $1,218,718 $1,265,200 $1,313,672 $1,364,228 Other Support Services
Total Treatment Plant Maintenance $7,522,387 $6,924,699 $7,198,563 $7,476,067 $7,751,825 $8,039,100 $8,326,311 $8,625,352 $8,936,814 $9,261,319 Sanitary Pump Stations
Employee Services
Sanitary Pump StationsSalaries - RegularSalaries - Regular $1,141,367 $1,481,488 $1,525,933 $1,571,711 $1,618,862 $1,667,428 $1,717,451 $1,768,974 $1,822,043 $1,876,705 As Labor Sanitary Pump StationsRegular OvertimeRegular Overtime 50,000 60,000 61,800 63,654 65,564 67,531 69,556 71,643 73,792 76,006 As Labor Sanitary Pump StationsStand By Time (Call Back)Stand By Time (Call Back) 17,000 22,600 23,278 23,976 24,696 25,436 26,200 26,986 27,795 28,629 As Labor Sanitary Pump StationsHoliday PayHoliday Pay 500 1,000 1,030 1,061 1,093 1,126 1,159 1,194 1,230 1,267 As Labor Sanitary Pump StationsEmployee Separation PayEmployee Separation Pay 13,127 18,310 18,859 19,425 20,008 20,608 21,226 21,863 22,519 23,195 As Labor Sanitary Pump StationsAdditional PayAdditional Pay 14,097 8,674 8,934 9,202 9,478 9,763 10,056 10,357 10,668 10,988 As Labor Sanitary Pump StationsRetirementRetirement 294,940 424,024 453,706 480,928 509,784 540,371 572,793 607,161 643,590 682,206 As Benefits - Retirement Sanitary Pump StationsDeferred CompensationDeferred Compensation 60,236 79,193 84,737 89,821 95,210 100,923 106,978 113,397 120,200 127,412 As Benefits - Retirement Sanitary Pump StationsMedicareMedicare 17,604 22,690 23,371 24,072 24,794 25,538 26,304 27,093 27,906 28,743 As Benefits - Medical Sanitary Pump StationsHealth/Dental/VisionHealth/Dental/Vision 197,242 271,111 279,244 287,622 296,250 305,138 314,292 323,721 333,432 343,435 As Benefits - Medical Sanitary Pump StationsL-T Disability InsuranceL-T Disability Insurance 4,793 9,375 9,656 9,946 10,244 10,552 10,868 11,194 11,530 11,876 As Benefits - Other Sanitary Pump StationsLife InsuranceLife Insurance 1,044 1,155 1,190 1,225 1,262 1,300 1,339 1,379 1,421 1,463 As Benefits - Other Sanitary Pump StationsWorkers' CompensationWorkers' Compensation 117,570 108,927 112,195 115,561 119,027 122,598 126,276 130,065 133,966 137,985 As Benefits - Other Sanitary Pump StationsUnemployment InsuranceUnemployment Insurance 1,750 1,592 1,640 1,689 1,740 1,792 1,846 1,901 1,958 2,017 As Benefits - Other Sanitary Pump StationsCell Phone AllowanceCell Phone Allowance 6,234 2,448 2,521 2,597 2,675 2,755 2,838 2,923 3,011 3,101 As Benefits - Other Sanitary Pump StationsVacation Sell BackVacation Sell Back 0 3,021 3,112 3,205 3,301 3,400 3,502 3,607 3,715 3,827 As Labor Sanitary Pump Stations ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Sanitary Pump StationsTotal Employee ServicesTotal Employee Services $1,937,504 $2,515,608 $2,611,205 $2,705,694 $2,803,988 $2,906,257 $3,012,684 $3,123,457 $3,238,778 $3,358,855 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 12 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Other Services
Sanitary Pump StationsElectricityElectricity $1,620,000 $1,692,000 $1,776,600 $1,865,430 $1,958,702 $2,056,637 $2,159,468 $2,267,442 $2,380,814 $2,499,855 As Electricity Sanitary Pump StationsGasGas 20,000 16,920 17,597 18,301 19,033 19,794 20,487 21,204 21,946 22,714 As Utilities Sanitary Pump StationsWaterWater 75,000 50,000 52,000 54,080 56,243 58,493 60,540 62,659 64,852 67,122 As Utilities Sanitary Pump StationsTelephoneTelephone 12,500 12,500 13,000 13,520 14,061 14,623 15,135 15,665 16,213 16,780 As Utilities Sanitary Pump StationsStorm WaterStorm Water 3,000 3,000 3,120 3,245 3,375 3,510 3,632 3,760 3,891 4,027 As Utilities Sanitary Pump StationsMaint. & Repair ServicesMaint. & Repair Services 275,000 400,000 414,000 428,490 441,345 454,585 468,223 482,269 496,737 511,639 As Materials & Supplies Sanitary Pump StationsDuplication/Copy CostsDuplication/Copy Costs 200 200 207 214 221 227 234 241 248 256 As Materials & Supplies Sanitary Pump StationsInsurance PremiumsInsurance Premiums 109,460 160,244 174,666 190,386 207,521 226,197 246,555 268,745 292,932 319,296 As Insurance Sanitary Pump StationsAutomotive Equip RentalAutomotive Equip Rental 73,450 89,576 93,159 96,886 100,761 104,791 107,935 111,173 114,508 117,944 As Equipment Sanitary Pump StationsComputer/Tech/Oper SupprtComputer/Tech/Oper Supprt 0 0 0 0 0 0 0 0 0 0 As Equipment Sanitary Pump StationsRadio Equipment RentalRadio Equipment Rental 0 0 0 0 0 0 0 0 0 0 As Equipment Sanitary Pump StationsOther ServicesOther Services 0 0 0 0 0 0 0 0 0 0 As Labor Sanitary Pump StationsPool Vehicle RentalPool Vehicle Rental 0 0 0 0 0 0 0 0 0 0 As Equipment Sanitary Pump StationsPrinting & MappingPrinting & Mapping 0 0 0 0 0 0 0 0 0 0 As Materials & Supplies Sanitary Pump StationsPostage/Mailing ServicesPostage/Mailing Services 1,000 2,500 2,588 2,678 2,758 2,841 2,926 3,014 3,105 3,198 As Materials & Supplies Sanitary Pump StationsProcessing FeesProcessing Fees 1,000 8,000 8,280 8,570 8,827 9,092 9,364 9,645 9,935 10,233 As Materials & Supplies Sanitary Pump StationsTesting & Analysis ServcsTesting & Analysis Servcs 500 500 515 530 546 563 580 597 615 633 As Labor Sanitary Pump StationsEngineering ServicesEngineering Services 20,000 0 0 0 0 0 0 0 0 0 As Labor Sanitary Pump StationsProf & Special ServicesProf & Special Services 21,500 24,000 24,720 25,462 26,225 27,012 27,823 28,657 29,517 30,402 As Labor Sanitary Pump StationsPublicity & AdvertisingPublicity & Advertising 1,000 500 518 536 552 568 585 603 621 640 As Materials & Supplies Sanitary Pump StationsUniform/Laundry ServicesUniform/Laundry Services 7,000 15,500 16,043 16,604 17,102 17,615 18,144 18,688 19,249 19,826 As Materials & Supplies Sanitary Pump StationsTelephone RentalTelephone Rental 58,915 58,538 60,587 62,707 64,589 66,526 68,522 70,578 72,695 74,876 As Materials & Supplies Sanitary Pump StationsBuilding Repairs/MaintBuilding Repairs/Maint 17,000 15,000 15,525 16,068 16,550 17,047 17,558 18,085 18,628 19,186 As Materials & Supplies Sanitary Pump StationsRentRent 1,500 1,500 1,545 1,591 1,639 1,688 1,739 1,791 1,845 1,900 As MiscellaneousSanitary Pump Stations ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Sanitary Pump StationsTotal Other ServicesTotal Other Services $2,318,025 $2,550,478 $2,674,668 $2,805,298 $2,940,049 $3,081,810 $3,229,451 $3,384,816 $3,548,351 $3,720,528 Materials & Supplies
Sanitary Pump StationsMaterials & SuppliesMaterials & Supplies $341,617 $301,164 $311,705 $322,614 $332,293 $342,262 $352,529 $363,105 $373,998 $385,218 As Materials & Supplies Sanitary Pump StationsFuels-Gas/Oil/PropaneFuels-Gas/Oil/Propane 0 0 0 0 0 0 0 0 0 0 As Utilities Sanitary Pump StationsNon-Capital AssetsNon-Capital Assets 416,000 500,000 517,500 535,613 551,681 568,231 585,278 602,837 620,922 639,549 As Materials & SuppliesSanitary Pump Stations ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Sanitary Pump StationsTotal Materials & SuppliesTotal Materials & Supplies $757,617 $801,164 $829,205 $858,227 $883,974 $910,493 $937,808 $965,942 $994,920 $1,024,768 Sanitary Pump Stations
Other Expenses
Sanitary Pump StationsTrainingTraining $10,000 $2,500 $2,575 $2,652 $2,732 $2,814 $2,898 $2,985 $3,075 $3,167 As Labor Sanitary Pump StationsTaxesTaxes 8,500 8,500 8,798 9,105 9,379 9,660 9,950 10,248 10,556 10,872 As Materials & Supplies Sanitary Pump StationsVehicle AcquisitionVehicle Acquisition 0 75,000 78,000 81,120 84,365 87,739 90,372 93,083 95,875 98,751 As Equipment Sanitary Pump StationsEquipment AcquisitionEquipment Acquisition 830,000 0 0 0 0 0 0 0 0 0 As Equipment Sanitary Pump StationsSettlement PaymentsSettlement Payments 40,769 52,381 53,952 55,571 57,238 58,955 60,724 62,546 64,422 66,355 As Miscellaneous Sanitary Pump StationsCapital MaintenanceCapital Maintenance 0 75,000 78,000 81,120 84,365 87,739 90,372 93,083 95,875 98,751 As EquipmentSanitary Pump Stations ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Sanitary Pump StationsTotal Other ExpensesTotal Other Expenses $889,269 $213,381 $221,325 $229,569 $238,078 $246,908 $254,315 $261,944 $269,803 $277,897 Sanitary Pump Stations
Total Sanitary Pump Stations $5,902,415 $6,080,631 $6,336,403 $6,598,788 $6,866,088 $7,145,468 $7,434,257 $7,736,160 $8,051,851 $8,382,047 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 13 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Regulatory Compliance
Employee Services
Regulatory ComplianceSummary AccountSummary Account $85,509 $112,903 $116,290 $119,779 $123,372 $127,073 $130,886 $134,812 $138,856 $143,022 As Miscellaneous Regulatory ComplianceRetirementRetirement 21,955 32,120 34,368 36,431 38,616 40,933 43,389 45,993 48,752 51,677 As Benefits - Retirement Regulatory ComplianceDeferred CompensationDeferred Compensation 4,703 0 0 0 0 0 0 0 0 0 As Benefits - Retirement Regulatory ComplianceMedicare/Social SecurityMedicare/Social Security 1,246 1,637 1,686 1,737 1,789 1,842 1,898 1,955 2,013 2,074 As Benefits - Medical Regulatory ComplianceHealth/Dental/VisionHealth/Dental/Vision 7,471 13,440 13,843 14,258 14,686 15,127 15,581 16,048 16,530 17,025 As Benefits - Medical Regulatory ComplianceL/T Disability InsuranceL/T Disability Insurance 359 712 733 755 778 801 825 850 876 902 As Benefits - Other Regulatory ComplianceLife InsuranceLife Insurance 40 57 59 60 62 64 66 68 70 72 As Benefits - Other Regulatory ComplianceWorker's CompensationWorker's Compensation 3,030 2,506 2,581 2,659 2,738 2,821 2,905 2,992 3,082 3,175 As Benefits - Other Regulatory ComplianceUnemployment InsuranceUnemployment Insurance 120 113 116 120 123 127 131 135 139 143 As Benefits - Other Regulatory ComplianceAllowancesAllowances 330 0 0 0 0 0 0 0 0 0 As Miscellaneous Regulatory ComplianceInsurance PremiumsInsurance Premiums 7,726 11,629 12,676 13,816 15,060 16,415 17,893 19,503 21,258 23,172 As InsuranceRegulatory Compliance ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Regulatory ComplianceTotal Employee ServicesTotal Employee Services $132,489 $175,117 $182,353 $189,615 $197,226 $205,204 $213,573 $222,356 $231,577 $241,262 Other Services
Regulatory ComplianceProcessing FeesProcessing Fees $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Materials & Supplies Regulatory ComplianceProf & Special ServicesProf & Special Services 16,000 58,000 59,740 61,532 63,378 65,280 67,238 69,255 71,333 73,473 As Labor Regulatory ComplianceMaterials and SuppliesMaterials and Supplies 3,300 3,300 3,416 3,535 3,641 3,750 3,863 3,979 4,098 4,221 As Materials & Supplies Regulatory ComplianceTrainingTraining 550 550 567 583 601 619 638 657 676 697 As Labor Regulatory ComplianceSummary Account (2)Summary Account (2) 0 3,500 3,605 3,713 3,825 3,939 4,057 4,179 4,305 4,434 As Miscellaneous Regulatory ComplianceDeferred Compensation (2)Deferred Compensation (2) 0 9 10 10 11 11 12 13 14 14 As Benefits - Retirement Regulatory ComplianceDeferred Compensation (3)Deferred Compensation (3) 0 48 51 54 58 61 65 69 73 77 As Benefits - RetirementRegulatory Compliance ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Regulatory ComplianceTotal Other ServicesTotal Other Services $19,850 $65,407 $67,388 $69,429 $71,513 $73,661 $75,873 $78,151 $80,498 $82,916 Total Regulatory Compliance $152,339 $240,524 $249,741 $259,044 $268,739 $278,865 $289,446 $300,507 $312,075 $324,178 Safety Services
Employee Services
Safety ServicesSalaries - RegularSalaries - Regular $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Labor Safety ServicesRegular OvertimeRegular Overtime 1,500 0 0 0 0 0 0 0 0 0 As Labor Safety ServicesRetirementRetirement 31,293 33,657 36,013 38,174 40,464 42,892 45,466 48,194 51,085 54,150 As Benefits - Retirement Safety ServicesDeferred CompensationDeferred Compensation 2,294 2,392 2,559 2,713 2,876 3,048 3,231 3,425 3,631 3,848 As Benefits - Retirement Safety ServicesMedicareMedicare 1,751 1,722 1,774 1,827 1,882 1,938 1,996 2,056 2,118 2,181 As Benefits - Medical Safety ServicesHealth/Dental/VisionHealth/Dental/Vision 17,659 21,001 21,631 22,280 22,948 23,637 24,346 25,076 25,829 26,603 As Benefits - Medical Safety ServicesL/T Disability InsuranceL/T Disability Insurance 510 742 764 787 811 835 860 886 913 940 As Benefits - Other Safety ServicesLife InsuranceLife Insurance 91 87 90 92 95 98 101 104 107 110 As Benefits - Other Safety ServicesWorkers CompensationWorkers Compensation 3,285 3,664 3,774 3,887 4,004 4,124 4,248 4,375 4,506 4,641 As Benefits - Other Safety ServicesUnemployment InsuranceUnemployment Insurance 174 118 122 125 129 133 137 141 145 149 As Benefits - Other Safety ServicesCell Phone AllowanceCell Phone Allowance 645 600 618 637 656 675 696 716 738 760 As Miscellaneous Safety ServicesSummary AccountSummary Account 121,341 117,704 121,235 124,872 128,618 132,477 136,451 140,545 144,761 149,104 As Miscellaneous Safety ServicesEmployee Separation PayEmployee Separation Pay 1,458 1,455 1,499 1,544 1,590 1,638 1,687 1,737 1,789 1,843 As Labor Safety ServicesAdditional PayAdditional Pay 600 600 618 637 656 675 696 716 738 760 As Labor Safety ServicesVacation Sell BackVacation Sell Back 0 240 247 255 262 270 278 287 295 304 As Labor Safety Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Safety ServicesTotal Employee ServicesTotal Employee Services $182,601 $183,982 $190,943 $197,829 $204,990 $212,440 $220,192 $228,258 $236,655 $245,396 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 14 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Other Services
Safety ServicesMaint. & Repair ServicesMaint. & Repair Services $1,000 $1,500 $1,553 $1,607 $1,655 $1,705 $1,756 $1,809 $1,863 $1,919 As Materials & Supplies Safety ServicesUniform/Laundry ServicesUniform/Laundry Services 1,750 200 207 214 221 227 234 241 248 256 As Materials & Supplies Safety ServicesDuplication/Copy CostsDuplication/Copy Costs 1,750 1,750 1,811 1,875 1,931 1,989 2,048 2,110 2,173 2,238 As Materials & Supplies Safety ServicesInsurance PremiumsInsurance Premiums 11,146 12,258 13,361 14,564 15,874 17,303 18,860 20,558 22,408 24,425 As Insurance Safety ServicesComputer/Tech/Oper SupprtComputer/Tech/Oper Supprt 21,886 44,004 45,764 47,595 49,499 51,478 53,023 54,613 56,252 57,939 As Equipment Safety ServicesRadio Equipment RentalRadio Equipment Rental 1,599 1,309 1,361 1,416 1,472 1,531 1,577 1,625 1,673 1,724 As Equipment Safety ServicesTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 0 0 As Equipment Safety ServicesPostage/Mailing ServicesPostage/Mailing Services 175 175 181 187 193 199 205 211 217 224 As Materials & Supplies Safety ServicesTraining ServicesTraining Services 0 0 0 0 0 0 0 0 0 0 As Labor Safety ServicesProf & Special ServicesProf & Special Services 0 0 0 0 0 0 0 0 0 0 As Labor Safety ServicesOther ServicesOther Services 0 0 0 0 0 0 0 0 0 0 As Labor Safety ServicesSummary Account (2)Summary Account (2) 82,869 50,000 51,500 53,045 54,636 56,275 57,964 59,703 61,494 63,339 As Miscellaneous Safety ServicesTelephoneTelephone 850 250 260 270 281 292 303 313 324 336 As Utilities Safety ServicesPublicity & AdvertisingPublicity & Advertising 600 500 518 536 552 568 585 603 621 640 As Materials & Supplies Safety ServicesSecurity & Alarm ServicesSecurity & Alarm Services 180,424 180,000 186,300 192,821 198,605 204,563 210,700 217,021 223,532 230,238 As Professional ServicesSafety Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Safety ServicesTotal Other ServicesTotal Other Services $304,049 $291,946 $302,816 $314,129 $324,919 $336,132 $347,256 $358,806 $370,806 $383,276 Safety Services
Materials & Supplies
Safety ServicesMaterials and SuppliesMaterials and Supplies $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Materials & Supplies Safety ServicesComputer SoftwareComputer Software 7,500 6,000 6,210 6,427 6,620 6,819 7,023 7,234 7,451 7,675 As Materials & Supplies Safety ServicesSubscription-PeriodicalSubscription-Periodical 1,500 0 0 0 0 0 0 0 0 0 As Materials & Supplies Safety ServicesLibrary MaterialsLibrary Materials 0 0 0 0 0 0 0 0 0 0 As Materials & Supplies Safety ServicesSummary Account (3)Summary Account (3) 40,000 30,000 30,900 31,827 32,782 33,765 34,778 35,822 36,896 38,003 As Miscellaneous Safety ServicesNon-Capital AssetsNon-Capital Assets 1,875 2,000 2,070 2,142 2,207 2,273 2,341 2,411 2,484 2,558 As Materials & SuppliesSafety Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Safety ServicesTotal Materials & SuppliesTotal Materials & Supplies $50,875 $38,000 $39,180 $40,397 $41,609 $42,857 $44,143 $45,467 $46,831 $48,236 Safety Services
Other Expenses
Safety ServicesTrainingTraining $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Labor Safety ServicesMembershipsMemberships 650 150 155 161 166 170 176 181 186 192 As Materials & Supplies Safety ServicesSummary Account (4)Summary Account (4) 2,500 2,500 2,575 2,652 2,732 2,814 2,898 2,985 3,075 3,167 As Miscellaneous Safety ServicesSettlement PaymentsSettlement Payments 4,522 4,160 4,285 4,413 4,546 4,682 4,823 4,967 5,116 5,270 As MiscellaneousSafety Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Safety ServicesTotal Other ExpensesTotal Other Expenses $7,672 $6,810 $7,015 $7,226 $7,443 $7,666 $7,896 $8,133 $8,377 $8,629 Safety Services
Total Safety Services $545,197 $520,738 $539,955 $559,581 $578,962 $599,096 $619,486 $640,665 $662,669 $685,536 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 15 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
SCADA Services
Employee Services
SCADA ServicesSalaries - RegularSalaries - Regular $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Labor SCADA ServicesRegular OvertimeRegular Overtime 1,100 1,100 1,133 1,167 1,202 1,238 1,275 1,313 1,353 1,393 As Labor SCADA ServicesRetirementRetirement 47,822 56,805 60,781 64,428 68,294 72,392 76,735 81,339 86,220 91,393 As Benefits - Retirement SCADA ServicesMedicareMedicare 2,699 2,904 2,991 3,081 3,173 3,268 3,367 3,468 3,572 3,679 As Benefits - Medical SCADA ServicesHealth/Dental/VisionHealth/Dental/Vision 23,229 28,728 29,590 30,478 31,392 32,334 33,304 34,303 35,332 36,392 As Benefits - Medical SCADA ServicesL/T Disability InsuranceL/T Disability Insurance 783 1,256 1,294 1,332 1,372 1,414 1,456 1,500 1,545 1,591 As Benefits - Other SCADA ServicesLife InsuranceLife Insurance 110 110 113 117 120 124 128 131 135 139 As Benefits - Other SCADA ServicesWorkers CompensationWorkers Compensation 5,582 6,055 6,237 6,424 6,616 6,815 7,019 7,230 7,447 7,670 As Benefits - Other SCADA ServicesUnemployment InsuranceUnemployment Insurance 263 202 208 214 221 227 234 241 248 256 As Benefits - Other SCADA ServicesCell Phone AllowanceCell Phone Allowance 714 0 0 0 0 0 0 0 0 0 As Miscellaneous SCADA ServicesSummary AccountSummary Account 186,514 199,509 205,494 211,659 218,009 224,549 231,286 238,224 245,371 252,732 As Miscellaneous SCADA ServicesEmployee Separation PayEmployee Separation Pay 2,241 3,862 3,978 4,097 4,220 4,347 4,477 4,611 4,750 4,892 As Labor SCADA ServicesVacation Sell BackVacation Sell Back 0 407 419 432 445 458 472 486 501 516 As Labor SCADA Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- SCADA ServicesTotal Employee ServicesTotal Employee Services $271,057 $300,938 $312,238 $323,429 $335,065 $347,165 $359,752 $372,847 $386,472 $400,653 SCADA Services
Other Services
SCADA ServicesTelephoneTelephone $16,000 $18,700 $19,355 $20,032 $20,633 $21,252 $21,889 $22,546 $23,222 $23,919 As Materials & Supplies SCADA ServicesInsurance PremiumsInsurance Premiums 16,933 20,664 22,524 24,551 26,760 29,169 31,794 34,656 37,775 41,174 As Insurance SCADA ServicesComputer/Tech/Oper SupprtComputer/Tech/Oper Supprt 40,850 42,113 43,798 45,549 47,371 49,266 50,744 52,267 53,835 55,450 As Equipment SCADA ServicesTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 0 0 As Equipment SCADA ServicesProf & Special ServicesProf & Special Services 0 0 0 0 0 0 0 0 0 0 As Labor SCADA ServicesSummary Account (2)Summary Account (2) 46,750 49,500 50,985 52,515 54,090 55,713 57,384 59,106 60,879 62,705 As MiscellaneousSCADA Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- SCADA ServicesTotal Other ServicesTotal Other Services $120,533 $130,977 $136,661 $142,647 $148,855 $155,400 $161,812 $168,574 $175,710 $183,248 SCADA Services
Materials & Supplies
SCADA ServicesMaterials & SuppliesMaterials & Supplies $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Materials & Supplies SCADA ServicesComputer SoftwareComputer Software 78,700 110,000 113,850 117,835 121,370 125,011 128,761 132,624 136,603 140,701 As Materials & Supplies SCADA ServicesSummary Account (3)Summary Account (3) 1,925 2,750 2,833 2,917 3,005 3,095 3,188 3,284 3,382 3,484 As Miscellaneous SCADA ServicesNon-Capital AssetsNon-Capital Assets 1,925 165,000 170,775 176,752 182,055 187,516 193,142 198,936 204,904 211,051 As Materials & SuppliesSCADA Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- SCADA ServicesTotal Materials & SuppliesTotal Materials & Supplies $82,550 $277,750 $287,458 $297,504 $306,429 $315,622 $325,091 $334,844 $344,889 $355,236 Other Expenses
SCADA ServicesMeetings & TravelMeetings & Travel $2,200 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Materials & Supplies SCADA ServicesSummary Account (4)Summary Account (4) 4,400 2,750 2,833 2,917 3,005 3,095 3,188 3,284 3,382 3,484 As Miscellaneous SCADA ServicesSettlement PaymentsSettlement Payments 6,913 7,022 7,233 7,450 7,673 7,903 8,140 8,385 8,636 8,895 As MiscellaneousSCADA Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- SCADA ServicesTotal Other ExpensesTotal Other Expenses $13,513 $9,772 $10,065 $10,367 $10,678 $10,998 $11,328 $11,668 $12,018 $12,379 Total SCADA Services $487,653 $719,437 $746,422 $773,947 $801,027 $829,186 $857,983 $887,933 $919,090 $951,516 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 16 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Outreach & Training Services
Employee Services
Outreach & Training ServicesRegular OvertimeRegular Overtime $600 $350 $361 $371 $382 $394 $406 $418 $430 $443 As Labor Outreach & Training ServicesMedicareMedicare 587 639 658 678 698 719 741 763 786 809 As Benefits - Medical Outreach & Training ServicesWorkers CompensationWorkers Compensation 1,103 1,357 1,398 1,440 1,483 1,527 1,573 1,620 1,669 1,719 As Benefits - Other Outreach & Training ServicesSummary AccountSummary Account 40,955 43,873 45,189 46,545 47,941 49,379 50,861 52,387 53,958 55,577 As Miscellaneous Outreach & Training ServicesEmployee Separation PayEmployee Separation Pay 492 542 558 575 592 610 628 647 667 687 As Labor Outreach & Training ServicesAdditional PayAdditional Pay 34 0 0 0 0 0 0 0 0 0 As Labor Outreach & Training ServicesRetirementRetirement 10,501 12,482 13,356 14,157 15,007 15,907 16,861 17,873 18,945 20,082 As Benefits - Retirement Outreach & Training ServicesHealth/Dental/VisionHealth/Dental/Vision 4,754 5,880 6,056 6,238 6,425 6,618 6,817 7,021 7,232 7,449 As Benefits - Medical Outreach & Training ServicesL/T Disability InsuranceL/T Disability Insurance 172 276 284 293 302 311 320 330 339 350 As Benefits - Other Outreach & Training ServicesLife InsuranceLife Insurance 25 25 26 27 27 28 29 30 31 32 As Benefits - Other Outreach & Training ServicesUnemployment InsuranceUnemployment Insurance 58 44 45 47 48 50 51 53 54 56 As Benefits - Other Outreach & Training ServicesAllowancesAllowances 210 210 216 223 229 236 243 251 258 266 As Miscellaneous Outreach & Training ServicesAdditional Pay (2)Additional Pay (2) 0 158 163 168 173 178 183 189 194 200 As Labor Outreach & Training ServicesVacation Sell BackVacation Sell Back 0 90 93 95 98 101 104 107 111 114 As Labor Outreach & Training Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Outreach & Training ServicesTotal Employee ServicesTotal Employee Services $59,491 $65,926 $68,403 $70,856 $73,406 $76,059 $78,818 $81,688 $84,675 $87,783 Other Services
Outreach & Training ServicesInsurance PremiumsInsurance Premiums $3,750 $4,557 $4,967 $5,414 $5,901 $6,433 $7,012 $7,643 $8,330 $9,080 As Insurance Outreach & Training ServicesPrinting & MappingPrinting & Mapping 0 0 0 0 0 0 0 0 0 0 As Miscellaneous Outreach & Training ServicesDuplication/Copy CostsDuplication/Copy Costs 15,000 15,000 15,525 16,068 16,550 17,047 17,558 18,085 18,628 19,186 As Materials & Supplies Outreach & Training ServicesPublicity & AdvertisingPublicity & Advertising 35,000 35,000 36,225 37,493 38,618 39,776 40,969 42,199 43,465 44,768 As Materials & Supplies Outreach & Training ServicesPostage/Mailing ServicesPostage/Mailing Services 60,000 60,000 62,100 64,274 66,202 68,188 70,233 72,340 74,511 76,746 As Materials & Supplies Outreach & Training ServicesProcessing FeesProcessing Fees 0 0 0 0 0 0 0 0 0 0 As Materials & Supplies Outreach & Training ServicesTraining ServicesTraining Services 1,000 1,000 1,030 1,061 1,093 1,126 1,159 1,194 1,230 1,267 As Labor Outreach & Training ServicesProf & Special ServicesProf & Special Services 0 0 0 0 0 0 0 0 0 0 As Labor Outreach & Training ServicesComputer/Tech/Oper SupprtComputer/Tech/Oper Supprt 3,527 2,424 2,521 2,622 2,727 2,836 2,921 3,008 3,099 3,192 As EquipmentOutreach & Training Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Outreach & Training ServicesTotal Other ServicesTotal Other Services $118,277 $117,981 $122,368 $126,932 $131,091 $135,405 $139,853 $144,469 $149,262 $154,239 Materials & Supplies
Outreach & Training ServicesComputer SoftwareComputer Software $100 $0 $0 $0 $0 $0 $0 $0 $0 $0 As Materials & Supplies Outreach & Training ServicesSubscription-PeriodicalSubscription-Periodical 60 90 93 96 99 102 105 109 112 115 As Materials & Supplies Outreach & Training ServicesMaterials and SuppliesMaterials and Supplies 9,000 9,000 9,360 9,734 10,124 10,529 10,845 11,170 11,505 11,850 As EquipmentOutreach & Training Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Outreach & Training ServicesTotal Materials & SuppliesTotal Materials & Supplies $9,160 $9,090 $9,453 $9,831 $10,223 $10,631 $10,950 $11,278 $11,617 $11,965 Other Expenses
Outreach & Training ServicesMeetings & TravelMeetings & Travel $200 $200 $207 $214 $221 $227 $234 $241 $248 $256 As Materials & Supplies Outreach & Training ServicesMembershipsMemberships 125 125 129 134 138 142 146 151 155 160 As Materials & Supplies Outreach & Training ServicesTrainingTraining 0 0 0 0 0 0 0 0 0 0 As Labor Outreach & Training ServicesSettlement PaymentsSettlement Payments 1,518 1,543 1,589 1,637 1,686 1,737 1,789 1,842 1,898 1,955 As MiscellaneousOutreach & Training Services ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Outreach & Training ServicesTotal Other ExpensesTotal Other Expenses $1,843 $1,868 $1,926 $1,985 $2,045 $2,106 $2,169 $2,234 $2,301 $2,370 Total Outreach & Training Services $188,771 $194,865 $202,150 $209,603 $216,765 $224,200 $231,789 $239,670 $247,855 $256,358 Total Operations & Maintenance $72,509,990 $77,803,393 $80,836,787 $83,944,657 $87,122,933 $90,433,801 $93,679,668 $97,056,695 $100,571,092 $104,229,419
7.3% 3.9% 3.8% 3.8% 3.8% 3.6% 3.6% 3.6% 3.6%
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 17 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Taxes & Transfers
Taxes & Transfers Taxes & Transfers $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Taxes & TransfersTotal Taxes & Transfers $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Rate Funded Capital $15,000,000 $16,000,000 $17,000,000 $18,000,000 $18,500,000 $19,500,000 $20,500,000 $21,500,000 $22,500,000 $23,500,000 FY 2023 Depr Exp = $12,901,960 Debt Service
Wastewater Revenue Refunding Bonds, 2014 Revenue BondWastewater Revenue Refunding Bonds, 2014 Revenue Bond $6,486,375 $6,698,250 $6,692,375 $6,693,250 $6,695,000 $6,696,875 $6,693,250 $0 $0 $0 Exhibit 5 Regional Wastewater Facility Modification - N18126CA WIFIA LoanRegional Wastewater Facility Modification - N18126CA WIFIA Loan 1,296,000 1,296,000 1,296,000 1,296,000 1,296,000 1,296,000 1,296,000 5,588,884 5,588,573 5,588,259 Exhibit 5 Regional Wastewater Control Facilities (SRF)Regional Wastewater Control Facilities (SRF) 0 1,603,318 1,790,740 1,790,740 1,790,740 1,790,740 1,790,740 1,790,740 1,790,740 1,790,740 Exhibit 5 Assumed Future SRF LoanAssumed Future SRF Loan 0 0 0 0 0 0 0 0 0 0 Calc'd @ 2.52% for 30 yrs Asssumed Revenue BondAsssumed Revenue Bond 0 0 0 0 0 0 0 0 0 0 Calc'd @ 5% for 30 yrs Additional Revenue BondAdditional Revenue Bond 0 0 0 0 0 0 0 0 0 0 Calc'd @ 5% for 30 yrs ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Debt Service Total Debt Service $7,782,375 $9,597,568 $9,779,115 $9,779,990 $9,781,740 $9,783,615 $9,779,990 $7,379,624 $7,379,313 $7,378,999 Less: Debt Service FundingLess: Debt Service Funding
Connection Fees (434 Fund)Connection Fees (434 Fund) $2,095,736 $2,095,736 $2,095,736 $2,095,736 $2,095,736 $2,095,736 $2,095,736 $0 $0 $0 Bond Defeasance (431 Fund)Bond Defeasance (431 Fund) 0 0 0 0 0 0 0 0 0 0 Bond Defeasance (434 Fund)Bond Defeasance (434 Fund) 0 0 0 0 0 0 0 0 0 0 --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total Less Debt Service FundingTotal Less Debt Service Funding $2,095,736 $2,095,736 $2,095,736 $2,095,736 $2,095,736 $2,095,736 $2,095,736 $0 $0 $0 Net Debt Service Net Debt Service $5,686,639 $7,501,832 $7,683,379 $7,684,254 $7,686,004 $7,687,879 $7,684,254 $7,379,624 $7,379,313 $7,378,999 To / (From) Reserves
Operating Fund - Sewer (431)Operating Fund - Sewer (431) $165,830 ($4,842,874) ($2,829,643) ($1,919,471) ($550,007) $393,416 $2,024,707 $4,158,256 $6,201,504 $8,469,159 Capital Fund - SewerCapital Fund - Sewer 0 0 0 0 0 0 0 0 0 0 Rate Stabilization Fund - Sewer (438)Rate Stabilization Fund - Sewer (438) 0 0 0 0 0 0 0 0 0 0 ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total To / (From) ReservesTotal To / (From) Reserves $165,830 ($4,842,874) ($2,829,643) ($1,919,471) ($550,007) $393,416 $2,024,707 $4,158,256 $6,201,504 $8,469,159 Total Revenue Requirement $93,362,459 $96,462,351 $102,690,523 $107,709,440 $112,758,930 $118,015,095 $123,888,629 $130,094,575 $136,651,909 $143,577,577 Bal /(Def) of Funds $0 ($2,138,608) ($7,553,808) ($11,674,396) ($16,040,060) ($20,663,526) ($25,558,166) ($30,738,027) ($36,217,870) ($42,013,204) Bal as a % of Rate Adj 0.0% 2.3% 8.2% 12.5% 17.0% 21.7% 26.5% 31.6% 36.9% 42.3% Proposed Rate Adjustment 0.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% Months of Adjustment 12 7 12 12 12 12 12 12 12 12
Add'l Revenue with Rate Adj $0 $2,138,608 $7,553,808 $11,674,396 $16,040,060 $20,663,526 $25,558,166 $30,738,027 $36,217,870 $42,013,204 Bal / (Def) After Rate Adj $0 $0 ($0) ($0) $0 $0 $0 $0 $0 $0 Total Balance as a % of Rates 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Additional Rate Adjustment Required 0.0% -1.6% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 18 of 18
Revenue Requirement
Exhibit 3
Budget Budget
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Projected
Notes
Average Residential Customer Bill $55.68
Customer Bill on Proposed Adj. $55.68 $57.91 $60.22 $62.63 $65.14 $67.74 $70.45 $73.27 $76.20 $79.25 Bill Difference - Monthly 2.23 2.32 2.41 2.51 2.61 2.71 2.82 2.93 3.05 Cumulative Bill Difference 2.23 4.54 6.95 9.46 12.06 14.77 17.59 20.52 23.57 Debt Service Coverage Ratio (all debt) - No Connection Fees Before Rate Adjustment 2.68 1.72 1.46 1.24 0.98 0.71 0.48 0.31 0.00 0.00 Target 1.00 After Proposed Rate Adjustment 2.68 1.94 2.23 2.43 2.62 2.82 3.09 4.48 4.89 5.33 Target 1.00 Debt Service Coverage Ratio (all debt) - Plus Connection Fees Before Rate Adjustment 3.04 2.01 1.75 1.52 1.27 0.99 0.76 0.69 0.36 0.02 Target 1.25 After Proposed Rate Adjustment 3.04 2.24 2.52 2.72 2.91 3.10 3.37 4.86 5.27 5.71 Target 1.25 Debt Service Coverage Ratio (all debt) - Plus Conn Fees & Rate Stabilization Before Rate Adjustment 4.73 3.40 3.12 2.91 2.67 2.41 2.19 2.61 2.30 1.97 Target 1.25 After Proposed Rate Adjustment 4.73 3.62 3.90 4.11 4.31 4.52 4.81 6.77 7.20 7.67 Target 1.25 Cash Reserves
Beginning Reserve Balances $71,043,938 $107,403,635 $121,080,954 $101,415,642 $81,066,053 $65,384,626 $67,062,809 $70,385,130 $77,960,191 $87,612,668 Operating Fund - Sewer (431)
Beginning Balance $39,458,549 $39,624,380 $34,501,767 $29,584,641 $17,665,170 $7,115,164 $7,508,580 $9,533,287 $13,691,543 $19,893,047 Plus: Additions 165,830 0 0 0 0 393,416 2,024,707 4,158,256 6,201,504 8,469,159 Repayment to 434 0 0 0 0 0 0 0 0 0 0
Less: Bond Defeasance 0 0 0 0 0 0 0 0 0 0
Less: Uses of Funds 0 (5,122,613) (4,917,126) (11,919,471) (10,550,007) 0 0 0 0 0 Ending Balance $39,624,380 $34,501,767 $29,584,641 $17,665,170 $7,115,164 $7,508,580 $9,533,287 $13,691,543 $19,893,047 $28,362,206 Capital Fund - Sewer
Beginning Balance $1,954,429 $39,316,723 $61,518,390 $50,492,074 $41,146,495 $35,090,460 $35,441,365 $35,795,778 $36,153,736 $36,515,273 Plus: Additions 0 0 0 0 0 0 0 0 0 0
Plus: Grant Funds 2,056,965 10,000,000 0 0 0 0 0 0 0 0
Plus: 2024-25 SRF Reimbursement 35,100,000 11,700,000 0 0 0 0 0 0 0 0 Plus Interest Earned 205,329 501,667 673,684 554,421 443,965 350,905 354,414 357,958 361,537 365,153 Less: Uses of Funds 0 0 (11,700,000) (9,900,000) (6,500,000) 0 0 0 0 0 Ending Balance $39,316,723 $61,518,390 $50,492,074 $41,146,495 $35,090,460 $35,441,365 $35,795,778 $36,153,736 $36,515,273 $36,880,426 Target Minimum - 6 mo. of O&M $36,254,995 $38,901,696 $40,418,393 $41,972,328 $43,561,467 $45,216,900 $46,839,834 $48,528,347 $50,285,546 $52,114,710 50.0% O&M Target Ending Bal. / (Def.) $42,686,108 $57,118,461 $39,658,322 $16,839,337 ($1,355,843) ($2,266,956) ($1,510,769) $1,316,932 $6,122,775 $13,127,923 Plus Prior Reserve Fund Appropriations $30,000,000 $30,000,000 $30,000,000 $30,000,000 $30,000,000 $30,000,000 $30,000,000 $30,000,000 $30,000,000 $30,000,000 Target Ending Bal. / (Def.) $72,686,108 $87,118,461 $69,658,322 $46,839,337 $28,644,157 $27,733,044 $28,489,231 $31,316,932 $36,122,775 $43,127,923 Long-Term Debt Proceeds Fund
Beginning Balance $8,927,426 $8,927,426 $4,628,267 ($0) ($0) ($0) ($0) ($0) ($0) ($0) Plus: Additions 0 0 0 0 0 0 0 0 0 0
Less: Uses of Funds 0 (4,299,159) (4,628,267) 0 0 0 0 0 0 0 Ending Balance $8,927,426 $4,628,267 ($0) ($0) ($0) ($0) ($0) ($0) ($0) ($0) Rate Stabilization Fund - Sewer (438)
Beginning Balance $13,196,246 $13,328,208 $13,461,490 $13,596,105 $13,732,066 $13,869,387 $14,008,081 $14,148,161 $14,289,643 $14,432,539 Plus: Additions 0 0 0 0 0 0 0 0 0 0
Plus Interest Earned 131,962 133,282 134,615 135,961 137,321 138,694 140,081 141,482 142,896 144,325 Less: Uses of Funds 0 0 0 0 0 0 0 0 0 0
Ending Balance $13,328,208 $13,461,490 $13,596,105 $13,732,066 $13,869,387 $14,008,081 $14,148,161 $14,289,643 $14,432,539 $14,576,865 Connection Fee Fund - Sewer (434)
Beginning Balance $5,450,324 $6,206,899 $6,971,039 $7,742,821 $8,522,321 $9,309,616 $10,104,784 $10,907,903 $13,825,269 $16,771,808 Connection Fees 2,794,315 2,794,315 2,794,315 2,794,315 2,794,315 2,794,315 2,794,315 2,794,315 2,794,315 2,794,315 As Flat Plus Interest Earned 57,996 65,562 73,203 80,921 88,716 96,589 104,541 123,051 152,224 181,690 Repayment from 431 0 0 0 0 0 0 0 0 0 0
Bond Defeasance 0 0 0 0 0 0 0 0 0 0
Less: Uses of Funds (2,095,736) (2,095,736) (2,095,736) (2,095,736) (2,095,736) (2,095,736) (2,095,736) 0 0 0 Ending Balance $6,206,899 $6,971,039 $7,742,821 $8,522,321 $9,309,616 $10,104,784 $10,907,903 $13,825,269 $16,771,808 $19,747,813 Total Ending Balance $107,403,635 $121,080,954 $101,415,642 $81,066,053 $65,384,626 $67,062,809 $70,385,130 $77,960,191 $87,612,668 $99,567,310 DRAFT
ATTACHMENT A
City of Stockton Page 1 of 2
Wastewater Rate Study Inflation = 0.0% CIP provided by City; already inflated per 7/8/2024 email Capital Improvement Plan
Exhibit 4
24 25 26 27 28 29 30 31 32 33
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Total Notes RWCF Upgrades
RWCF Evaluation and Rehabilitation of Digesters A, B and C $2,000,000 $0 $1,000,000 $1,000,000 $0 $0 $0 $0 $0 $0 $4,000,000 RWCF Sludge Day Tank Mixing Rehabiltation 200,000 0 100,000 0 0 0 0 0 0 0 300,000 RWCF Cogeneration Engine No. 1 Rebuild 0 375,000 375,000 250,000 0 0 0 0 0 0 1,000,000 RWCF Digester Gas Scrubber 500,000 0 500,000 500,000 0 0 0 0 0 0 1,500,000 RWCF Tertiary Road Repairs 750,000 250,000 250,000 250,000 0 0 0 0 0 0 1,500,000 RWCF Cogeneration Engine No. 4 Rebuild 750,000 0 250,000 0 0 0 0 0 0 0 1,000,000 RWCF Large Diameter Pipe Inspection 200,000 0 100,000 0 0 0 0 0 0 0 300,000 RWCF Hot Water Boiler 450,000 100,000 0 0 0 0 0 0 0 0 550,000 RWCF Cogeneration Engine No. 3 Rebuild 0 0 0 750,000 250,000 0 0 0 0 0 1,000,000 Emergency RWCF CIP 0 1,000,000 0 0 0 0 0 0 0 0 1,000,000 RWCF South Bioscrubber Repairs 0 0 900,000 0 0 0 0 0 0 0 900,000 Modifications of 3W Piping System 0 722,000 0 0 0 0 0 0 0 0 722,000 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total RWCF Upgrades $4,850,000 $2,447,000 $3,475,000 $2,750,000 $250,000 $0 $0 $0 $0 $0 $13,772,000 Pipe Projects
Sanitary Sewer Large Diameter Lines Replacement per AMMP $0 $2,379,348 $0 $0 $0 $0 $0 $0 $0 $0 $2,379,348 Wastewater Master Plan Update 225,000 100,000 0 0 0 0 0 0 0 0 325,000 Union Street Rehabilitation between Harding and Acacia 0 0 500,000 0 0 0 0 0 0 0 500,000 Sanitary Sewer Small Diameter Lines Replacement per AMMP 0 500,000 0 0 0 0 0 0 0 0 500,000 Lincoln Road Sanitary Sewer Line Rehab between Pershing Ave. and Alexandria Place 0 2,019,750 2,019,750 0 0 0 0 0 0 0 4,039,500 South Tuxedo Avenue Sewer Trunk Rehabilitation 512,000 2,019,800 0 0 0 0 0 0 0 0 2,531,800 Scibner Street Area Backyard Sewers 1,100,000 1,000,000 0 0 0 0 0 0 0 0 2,100,000 FY25 Sanitary Sewer Maintenance Hole Rehabilitation Project 0 400,000 0 0 0 0 0 0 0 0 400,000 FY26 Sanitary Sewer Maintenance Hole Rehabilitation Project 0 0 400,000 0 0 0 0 0 0 0 400,000 FY27 Sanitary Sewer Maintenance Hole Rehabilitation Project 0 0 0 400,000 0 0 0 0 0 0 400,000 FY28 Sanitary Sewer Maintenance Hole Rehabilitation Project 0 0 0 0 400,000 0 0 0 0 0 400,000 FY29 Sanitary Sewer Maintenance Hole Rehabilitation Project 0 0 0 0 0 400,000 0 0 0 0 400,000 FY25 Sanitary Sewer Street Improvements Reimbursements (COS PW) 0 200,000 0 0 0 0 0 0 0 0 200,000 FY26 Sanitary Sewer Street Improvements Reimbursements (COS PW) 0 0 200,000 0 0 0 0 0 0 0 200,000 FY27 Sanitary Sewer Street Improvements Reimbursements (COS PW) 0 0 0 200,000 0 0 0 0 0 0 200,000 FY28 Sanitary Sewer Street Improvements Reimbursements (COS PW) 0 0 0 0 200,000 0 0 0 0 0 200,000 FY29 Sanitary Sewer Street Improvements Reimbursements (COS PW) 0 0 0 0 0 200,000 0 0 0 0 200,000 FY25 Sanitary Sewer Street Improvements Reimbursements (S.J. County) 0 150,000 0 0 0 0 0 0 0 0 150,000 FY26 Sanitary Sewer Street Improvements Reimbursements (S.J. County) 0 0 150,000 0 0 0 0 0 0 0 150,000 FY27 Sanitary Sewer Street Improvements Reimbursements (S.J. County) 0 0 0 150,000 0 0 0 0 0 0 150,000 FY28 Sanitary Sewer Street Improvements Reimbursements (S.J. County) 0 0 0 0 150,000 0 0 0 0 0 150,000 FY29 Sanitary Sewer Street Improvements Reimbursements (S.J. County) 0 0 0 0 0 150,000 0 0 0 0 150,000 Westside Interceptor Parallel Force Main 0 6,000,000 6,000,000 14,400,000 14,800,000 15,200,000 0 0 0 0 56,400,000 San Jose Street and Yosemite Street Backyard Sewer Lines Replacement 0 257,000 865,000 0 0 0 0 0 0 0 1,122,000 Charter Way and Grant Street Sewer Line Replacement 0 365,000 0 0 0 0 0 0 0 0 365,000 El Dorado Street and Howard Street Easement Sewer Line Replacement 0 545,000 0 0 0 0 0 0 0 0 545,000 FY25 Large Diameter Trunk Sewer Pipeline Inspection 0 200,000 0 0 0 0 0 0 0 0 200,000 FY26 Large Diameter Trunk Sewer Pipeline Inspection 0 0 200,000 0 0 0 0 0 0 0 200,000 FY27 Large Diameter Trunk Sewer Pipeline Inspection 0 0 0 200,000 0 0 0 0 0 0 200,000 FY28 Large Diameter Trunk Sewer Pipeline Inspection 0 0 0 0 200,000 0 0 0 0 0 200,000 FY29 Large Diameter Trunk Sewer Pipeline Inspection 0 0 0 0 0 200,000 0 0 0 0 200,000 Pershing Ave Sewer Trunk Rehabilitation 527,000 1,246,000 0 0 0 0 0 0 0 0 1,773,000 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Pipe Projects $2,364,000 $17,381,898 $10,334,750 $15,350,000 $15,750,000 $16,150,000 $0 $0 $0 $0 $77,330,648 DRAFT
ATTACHMENT A
City of Stockton Page 2 of 2
Wastewater Rate Study Inflation = 0.0% CIP provided by City; already inflated per 7/8/2024 email Capital Improvement Plan
Exhibit 4
24 25 26 27 28 29 30 31 32 33
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 FY 2032-33 Total Notes Pump Station Rehabilitation
Fourteen Mile Slough Sanitary Pump Station Assessment/Rebuild $0 $0 $15,000,000 $15,000,000 $15,000,000 $0 $0 $0 $0 $0 $45,000,000 System 10 Sewer Relief Forcemain 0 500,000 500,000 0 4,000,000 0 0 0 0 0 5,000,000 Brookside Estates Sanitary Sewer Pump Station 500,000 0 300,000 0 0 0 0 0 0 0 800,000 Swenson Road & 5 Mile Creek Sanitary Sewer Pump Station (source: 2008 Master Plan) 100,000 0 1,000,000 1,000,000 0 0 0 0 0 0 2,100,000 Lincoln Street Sanitary Sewer Pump Station and Forcemain 4,500,000 0 2,000,000 2,500,000 0 0 0 0 0 0 9,000,000 Camanche Sanitary Sewer Pump Station Rehabilitation 0 0 0 550,000 0 0 0 0 0 0 550,000 College Park Sanitary Sewer Pump Station Rehabilitation 0 0 0 750,000 0 0 0 0 0 0 750,000 Waterloo Sanitary Sewer Pump Station Rehabilitation 0 0 1,303,000 0 0 0 0 0 0 0 1,303,000 Drake Sanitary Sewer Pump Station Rehabilitation 0 0 1,303,000 0 0 0 0 0 0 0 1,303,000 Sanitary Pump Station Transfer Switch Installation 0 250,000 200,000 0 0 0 0 0 0 0 450,000 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Pump Station Rehabilitation $5,100,000 $750,000 $21,606,000 $19,800,000 $19,000,000 $0 $0 $0 $0 $0 $66,256,000 Future Unidentified Capital Improvements $2,686,000 $0 $0 $0 $0 $3,350,000 $20,500,000 $21,500,000 $22,500,000 $23,500,000 $94,036,000 Transfer to Long-Term Debt Proceeds Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Capital Improvement Projects $15,000,000 $20,578,898 $35,415,750 $37,900,000 $35,000,000 $19,500,000 $20,500,000 $21,500,000 $22,500,000 $23,500,000 $251,394,648 Less: Other Funding Sources
Operating Fund - Sewer (431) $0 $279,739 $2,087,483 $10,000,000 $10,000,000 $0 $0 $0 $0 $0 $22,367,222 Input Connection Fee Fund - Sewer (434) 0 0 0 0 0 0 0 0 0 0 0 Fund 434 Capital Fund - Sewer 0 0 11,700,000 9,900,000 6,500,000 0 0 0 0 0 28,100,000 Input Long-Term Debt Proceeds Fund 0 4,299,159 4,628,267 0 0 0 0 0 0 0 8,927,426 Input Assumed Future SRF Loan 0 0 0 0 0 0 0 0 0 0 0
Assumed Revenue Bonds 0 0 0 0 0 0 0 0 0 0 0 Input
Revenue Bonds 0 0 0 0 0 0 0 0 0 0 0 Calculated
---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ----------------- Total Other Funding Sources $0 $4,578,898 $18,415,750 $19,900,000 $16,500,000 $0 $0 $0 $0 $0 $59,394,648 Rate Funded Capital $15,000,000 $16,000,000 $17,000,000 $18,000,000 $18,500,000 $19,500,000 $20,500,000 $21,500,000 $22,500,000 $23,500,000 $192,000,000 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Calculation of Annual Debt Service Payments
Exhibit 5
Wastewater Revenue Refunding Bonds, 2014 Revenue BondPrincipalWastewater Revenue Refunding Bonds, 2014 Revenue BondInterestWastewater Revenue Refunding Bonds, 2014 Revenue BondTotalRegional Wastewater Facility Modification - N18126CA WIFIA LoanPrincipal Regional Wastewater Facility Modification - N18126CA WIFIA LoanInterest Regional Wastewater Facility Modification - N18126CA WIFIA LoanTotalRegional Wastewater Control Facilities (SRF)Total Year
Total Annual
Debt Service
(P&I)
Principal Interest Total Principal Interest Total Principal Interest Total FY 2023-24 $4,635,000 $1,851,375 $6,486,375 $0 $1,296,000 $1,296,000 $0 $0 $0 $7,782,375 FY 2024-25 5,090,000 1,608,250 6,698,250 0 1,296,000 1,296,000 1,252,669 350,649 1,603,318 9,597,568 FY 2025-26 5,345,000 1,347,375 6,692,375 0 1,296,000 1,296,000 1,399,898 390,842 1,790,740 9,779,115 FY 2026-27 5,620,000 1,073,250 6,693,250 0 1,296,000 1,296,000 1,393,413 397,327 1,790,740 9,779,990 FY 2027-28 5,910,000 785,000 6,695,000 0 1,296,000 1,296,000 1,405,954 384,786 1,790,740 9,781,740 FY 2028-29 6,215,000 481,875 6,696,875 0 1,296,000 1,296,000 1,418,607 372,133 1,790,740 9,783,615 FY 2029-30 6,530,000 163,250 6,693,250 0 1,296,000 1,296,000 1,431,375 359,365 1,790,740 9,779,990 FY 2030-31 0 0 0 4,318,797 1,270,087 5,588,884 1,444,257 346,483 1,790,740 7,379,624 FY 2031-32 0 0 0 4,370,622 1,217,951 5,588,573 1,457,255 333,484 1,790,740 7,379,313 FY 2032-33 0 0 0 4,423,070 1,165,189 5,588,259 1,470,371 320,369 1,790,740 7,378,999 FY 2033-34 0 0 0 4,476,147 1,111,793 5,587,940 1,483,604 307,136 1,790,740 7,378,680 FY 2034-35 0 0 0 4,529,860 1,057,757 5,587,617 1,496,956 293,783 1,790,740 7,378,357 FY 2035-36 0 0 0 4,584,219 1,003,073 5,587,292 1,510,429 280,311 1,790,740 7,378,032 FY 2036-37 0 0 0 4,639,229 947,732 5,586,961 1,524,023 266,717 1,790,740 7,377,701 FY 2037-38 0 0 0 4,694,900 891,727 5,586,627 1,537,739 253,001 1,790,740 7,377,367 FY 2038-39 0 0 0 4,751,239 835,050 5,586,289 1,551,579 239,161 1,790,740 7,377,029 FY 2039-40 0 0 0 4,808,254 777,694 5,585,948 1,565,543 225,197 1,790,740 7,376,688 FY 2040-41 0 0 0 4,865,953 719,648 5,585,601 1,579,633 211,107 1,790,740 7,376,341 FY 2041-42 0 0 0 4,924,344 660,906 5,585,250 1,593,850 196,890 1,790,740 7,375,990 FY 2042-43 0 0 0 4,983,436 601,460 5,584,896 1,608,194 182,546 1,790,740 7,375,636 FY 2043-44 0 0 0 5,043,238 541,300 5,584,538 1,622,668 168,072 1,790,740 7,375,278 FY 2044-45 0 0 0 5,103,756 480,418 5,584,174 1,637,272 153,468 1,790,740 7,374,914 FY 2045-46 0 0 0 5,165,001 418,805 5,583,806 1,652,007 138,732 1,790,740 7,374,546 FY 2046-47 0 0 0 5,226,981 356,453 5,583,434 1,666,876 123,864 1,790,740 7,374,174 FY 2047-48 0 0 0 5,289,705 293,353 5,583,058 1,681,877 108,862 1,790,740 7,373,798 FY 2048-49 0 0 0 5,353,182 229,496 5,582,678 1,697,014 93,726 1,790,740 7,373,418 FY 2049-50 0 0 0 5,417,420 164,872 5,582,292 1,712,287 78,452 1,790,740 7,373,032 FY 2050-51 0 0 0 5,482,429 99,473 5,581,902 1,727,698 63,042 1,790,740 7,372,642 FY 2051-52 0 0 0 5,548,218 33,289 5,581,507 1,743,247 47,493 1,790,740 7,372,247 FY 2052-53 0 0 0 0 0 0 1,758,937 31,803 1,790,740 1,790,740 FY 2053-54 0 0 0 0 0 0 1,774,767 15,973 1,790,740 1,790,740 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ------------------ ------------------ ------------------ ------------------ $39,345,000 $7,310,375 $46,655,375 $108,000,000 $23,949,526 $131,949,526 $46,800,000 $6,734,774 $53,534,774 $232,139,675 [1] Future Debt Service Assumptions Provided By the City's Financial Advisor Wastewater Revenue Refunding Bonds,
2014 Revenue Bond
Regional Wastewater Facility Modification -
N18126CA WIFIA Loan Regional Wastewater Control Facilities (SRF) DRAFT
ATTACHMENT A
City of Stockton Page 1 of 5
Wastewater Rate Study
Revenues At Present Rates
Exhibit 6
FY 2023-24 Rates Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Total Residential
Single Family & Condo
Base Charge $ / Acct.
City Customer $55.68 76,386 76,386 76,386 76,386 76,386 76,386 76,386 76,386 76,386 76,386 76,386 76,386 76,386 Non-City Customer 50.77 4,372 4,372 4,372 4,372 4,372 4,372 4,372 4,372 4,372 4,372 4,372 4,372 4,372 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------- Total 80,758 80,758 80,758 80,758 80,758 80,758 80,758 80,758 80,758 80,758 80,758 80,758 80,758 Consumption Charge $ / CCF
Monthly Consumption $0.00 0 0 0 0 0 0 0 0 0 0 0 0 0
------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- Total 0 0 0 0 0 0 0 0 0 0 0 0 0
Special District Single Family & Condo
Base Charge
Single Family $50.77 4,563 4,563 4,563 4,563 4,563 4,563 4,563 4,563 4,563 4,563 4,563 4,563 4,563 Condo 50.77 59 59 59 59 59 59 59 59 59 59 59 59 59
------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- Total 4,622 4,622 4,622 4,622 4,622 4,622 4,622 4,622 4,622 4,622 4,622 4,622 4,622 Total Single Family & Condo Revenue $4,709,798 $4,709,798 $4,709,798 $4,709,798 $4,709,798 $4,709,798 $4,709,798 $4,709,798 $4,709,798 $4,709,798 $4,709,798 $4,709,798 $56,517,581 Multi-Family
Base Charge $ / Unit
City Customer $52.45 7,623 7,623 7,623 7,623 7,623 7,623 7,623 7,623 7,623 7,623 7,623 7,623 7,623 Non-City Customer 47.05 900 900 900 900 900 900 900 900 900 900 900 900 900 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ Total 8,523 8,523 8,523 8,523 8,523 8,523 8,523 8,523 8,523 8,523 8,523 8,523 8,523 Consumption Charge $ / CCF
Monthly Consumption $0.00 0 0 0 0 0 0 0 0 0 0 0 0 0
------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- Total 0 0 0 0 0 0 0 0 0 0 0 0 0
Special District Multi-Family
Base Charge $ / Acct.
Duplex $47.05 144 144 144 144 144 144 144 144 144 144 144 144 144 Triplex (and Fourplex) 47.05 96 96 96 96 96 96 96 96 96 96 96 96 96 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ 240 240 240 240 240 240 240 240 240 240 240 240 240
Total Multi-Family Revenue $453,463 $453,463 $453,463 $453,463 $453,463 $453,463 $453,463 $453,463 $453,463 $453,463 $453,463 $453,463 $5,441,560 Apartments
Base Charge $ / Unit
City Customer $47.57 17,819 17,819 17,819 17,819 17,819 17,819 17,819 17,819 17,819 17,819 17,819 17,819 17,819 Non-City Customer 41.75 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- Total 29,819 29,819 29,819 29,819 29,819 29,819 29,819 29,819 29,819 29,819 29,819 29,819 29,819 Consumption Charge $ / CCF
Monthly Consumption $0.00 0 0 0 0 0 0 0 0 0 0 0 0 0
------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- Total 0 0 0 0 0 0 0 0 0 0 0 0 0
Special District Apartments
Base Charge $ / Acct.
Apartment $41.75 400 400 400 400 400 400 400 400 400 400 400 400 400 ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- 400 400 400 400 400 400 400 400 400 400 400 400 400
Total Apartments Revenue $1,365,350 $1,365,350 $1,365,350 $1,365,350 $1,365,350 $1,365,350 $1,365,350 $1,365,350 $1,365,350 $1,365,350 $1,365,350 $1,365,350 $16,384,198 Total Residential Revenue $6,528,612 $6,528,612 $6,528,612 $6,528,612 $6,528,612 $6,528,612 $6,528,612 $6,528,612 $6,528,612 $6,528,612 $6,528,612 $6,528,612 $78,343,339 DRAFT
ATTACHMENT A
City of Stockton Page 2 of 5
Wastewater Rate Study
Revenues At Present Rates
Exhibit 6
FY 2023-24 Rates Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Total Commercial/Institutional
Special District Billing
Minimum Bill $50.77 100 100 100 100 100 100 100 100 100 100 100 100 100 Base 23.56 81 81 81 81 81 81 81 81 81 81 81 81 81
Food Handling (HCF) 4.54 820 820 820 820 820 820 820 820 820 820 820 820 9,840 Commercial (HCF) 2.70 811 811 811 811 811 811 811 811 811 811 811 811 9,732 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ --------------- Total Revenues $12,898 $12,898 $12,898 $12,898 $12,898 $12,898 $12,898 $12,898 $12,898 $12,898 $12,898 $12,898 $154,774 Low Strength
Base Charge $ / Acct.
City Customer $26.83 205 205 205 205 205 205 205 205 205 205 205 205 205 Non-City Customer 23.56 1 1 1 1 1 1 1 1 1 1 1 1 1
------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- Total 206 206 206 206 206 206 206 206 206 206 206 206 206 Consumption Charge $ / CCF
City Customer $2.22 11,295 11,295 11,295 12,177 11,397 11,254 11,254 11,254 11,254 11,254 11,254 11,254 136,240 Non-City Customer 2.22 0 0 0 0 0 0 0 0 0 0 0 0 0
------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- Total 11,295 11,295 11,295 12,177 11,397 11,254 11,254 11,254 11,254 11,254 11,254 11,254 136,240 Total Revenue $30,599 $30,599 $30,599 $32,557 $30,825 $30,508 $30,508 $30,508 $30,508 $30,508 $30,508 $30,508 $368,738 Medium Strength
Base Charge $ / Acct.
City Customer $26.83 3,176 3,176 3,176 3,176 3,176 3,176 3,176 3,176 3,176 3,176 3,176 3,176 3,176 Non-City Customer 23.56 45 45 45 45 45 45 45 45 45 45 45 45 45 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ Total 3,221 3,221 3,221 3,221 3,221 3,221 3,221 3,221 3,221 3,221 3,221 3,221 3,221 Consumption Charge $ / CCF
City Customer $2.70 111,740 110,872 110,812 116,298 112,745 111,284 114,905 110,170 114,121 110,416 110,304 131,635 1,365,300 Non-City Customer 2.70 0 0 0 0 0 0 0 0 0 0 0 0 0
------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------- Total 111,740 110,872 110,812 116,298 112,745 111,284 114,905 110,170 114,121 110,416 110,304 131,635 1,365,300 Total Revenue $387,970 $385,627 $385,464 $400,276 $390,683 $386,739 $396,515 $383,731 $394,398 $384,395 $384,094 $441,686 $4,721,578 DRAFT
ATTACHMENT A
City of Stockton Page 3 of 5
Wastewater Rate Study
Revenues At Present Rates
Exhibit 6
FY 2023-24 Rates Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Total High Strength
Base Charge $ / Acct.
City Customer $26.83 404 404 404 404 404 404 404 404 404 404 404 404 404 Non-City Customer 23.56 4 4 4 4 4 4 4 4 4 4 4 4 4
------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ Total 408 408 408 408 408 408 408 408 408 408 408 408 408 Consumption Charge $ / CCF
City Customer $4.54 30,014 30,066 29,715 30,027 33,576 30,189 29,903 30,121 29,728 29,728 29,424 39,574 372,064 Non-City Customer 4.54 0 0 0 0 0 0 0 0 0 0 0 0 0
------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- Total 30,014 30,066 29,715 30,027 33,576 30,189 29,903 30,121 29,728 29,728 29,424 39,574 372,064 Total Revenue $147,197 $147,433 $145,837 $147,256 $163,368 $147,990 $146,694 $147,683 $145,897 $145,897 $144,520 $190,599 $1,820,372 Schools
Base Charge $ / Acct.
City Customer $26.83 92 92 92 92 92 92 92 92 92 92 92 92 92 Non-City Customer 23.56 0 0 0 0 0 0 0 0 0 0 0 0 0
------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ Total 92 92 92 92 92 92 92 92 92 92 92 92 92
Avg Daily Attendance $ / ADA
City Customer $1.30 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 Non-City Customer 1.30 0 0 0 0 0 0 0 0 0 0 0 0 0
------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ Total 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 Total Revenue $76,975 $76,975 $76,975 $76,975 $76,975 $76,975 $76,975 $76,975 $76,975 $76,975 $76,975 $76,975 $923,703 Total Com / Ind Revenue $642,741 $640,635 $638,876 $657,064 $661,852 $642,213 $650,693 $638,897 $647,779 $637,775 $636,097 $739,768 $7,834,391 DRAFT
ATTACHMENT A
City of Stockton Page 4 of 5
Wastewater Rate Study
Revenues At Present Rates
Exhibit 6
FY 2023-24 Rates Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Total Industrial
Admin / Stand-by Charges $ / Acct.
Base Charge $26.83 24 26 26 26 26 26 26 26 26 26 26 26 26 Flow $ / MG
Monthly Consumption $864.80 128.97 154.47 154.47 154.47 154.47 154.47 154.47 154.47 154.47 154.47 154.47 154.47 1,828.14 ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ------------- Total 128.97 154.47 154.47 154.47 154.47 154.47 154.47 154.47 154.47 154.47 154.47 154.47 1,828.14 BOD $ / 1,000 lbs
Monthly Consumption $140.13 796.31 836.39 836.39 836.39 836.39 836.39 836.39 836.39 836.39 836.39 836.39 849.39 10,009.60 ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ------------- Total 796.31 836.39 836.39 836.39 836.39 836.39 836.39 836.39 836.39 836.39 836.39 849.39 10,009.60 SS $ / 1,000 lbs
Monthly Consumption $102.88 412.38 448.08 585.74 448.08 448.08 448.08 448.16 448.08 448.08 448.08 448.08 448.08 5,479.00 ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ------------- Total 412.38 448.08 585.74 448.08 448.08 448.08 448.16 448.08 448.08 448.08 448.08 448.08 5,479.00 O&M (Consumption) Charges
Flow $ / MG
Monthly Consumption $748.52 85.68 100.90 99.45 69.56 54.08 56.53 75.77 55.83 70.21 56.86 62.22 57.76 844.85 ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- Total 85.68 100.90 99.45 69.56 54.08 56.53 75.77 55.83 70.21 56.86 62.22 57.76 844.85 BOD $ / 1,000 lbs
Monthly Consumption $52.14 264.49 363.89 303.21 167.36 159.23 158.52 166.26 143.95 200.50 156.98 172.69 226.63 2,483.71 ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ------------- Total 264.49 363.89 303.21 167.36 159.23 158.52 166.26 143.95 200.50 156.98 172.69 226.63 2,483.71 SS $ / 1,000 lbs
Monthly Consumption $83.45 96.09 156.59 407.86 136.14 40.48 43.97 41.89 37.84 55.83 42.47 47.25 57.80 1,164.21 ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ------------- Total 96.09 156.59 407.86 136.14 40.48 43.97 41.89 37.84 55.83 42.47 47.25 57.80 1,164.21 Special Customer (flow only)
Low $1.64 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Medium 2.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- -----------
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total Industrial Revenue $352,132 $405,151 $436,033 $369,739 $349,745 $351,833 $366,473 $350,038 $365,252 $351,875 $357,105 $359,281 $4,414,659 DRAFT
ATTACHMENT A
City of Stockton Page 5 of 5
Wastewater Rate Study
Revenues At Present Rates
Exhibit 6
FY 2023-24 Rates Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Total Summary
Number of Customers
Residential
Single Family & Condo 85,480 85,480 85,480 85,480 85,480 85,480 85,480 85,480 85,480 85,480 85,480 85,480 85,480 Multi-Family 8,763 8,763 8,763 8,763 8,763 8,763 8,763 8,763 8,763 8,763 8,763 8,763 8,763 Apartments 30,219 30,219 30,219 30,219 30,219 30,219 30,219 30,219 30,219 30,219 30,219 30,219 30,219 Commercial/Institutional
Low Strength 206 206 206 206 206 206 206 206 206 206 206 206 206 Medium Strength 3,261 3,261 3,261 3,261 3,261 3,261 3,261 3,261 3,261 3,261 3,261 3,261 3,261 High Strength 449 449 449 449 449 449 449 449 449 449 449 449 449 Schools 92 92 92 92 92 92 92 92 92 92 92 92 92
Industrial 24 26 26 26 26 26 26 26 26 26 26 26 26
------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ Total Number of Customers 128,494 128,496 128,496 128,496 128,496 128,496 128,496 128,496 128,496 128,496 128,496 128,496 128,496 Consumption (CCF)
Residential
Single Family & Condo 0 0 0 0 0 0 0 0 0 0 0 0 0
Multi-Family 0 0 0 0 0 0 0 0 0 0 0 0 0
Apartments 0 0 0 0 0 0 0 0 0 0 0 0 0
Commercial/Institutional
Low Strength 11,295 11,295 11,295 12,177 11,397 11,254 11,254 11,254 11,254 11,254 11,254 11,254 136,240 Medium Strength 112,551 111,683 111,623 117,109 113,556 112,095 115,716 110,981 114,932 111,227 111,115 132,446 1,375,032 High Strength 30,834 30,886 30,535 30,847 34,396 31,009 30,723 30,941 30,548 30,548 30,244 40,394 381,904 Schools 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 57,313 687,756 Industrial 114,545 134,893 132,955 92,995 72,299 75,575 101,297 74,639 93,864 76,016 83,182 77,219 1,129,479 --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- ---------------- Total Consumption 326,539 346,070 343,720 310,440 288,961 287,246 316,303 285,128 307,910 286,358 293,109 318,626 3,710,411 Revenues
Residential
Single Family & Condo $4,714,875 $4,714,875 $4,714,875 $4,714,875 $4,714,875 $4,714,875 $4,714,875 $4,714,875 $4,714,875 $4,714,875 $4,714,875 $4,714,875 $56,578,505 Multi-Family 453,463 453,463 453,463 453,463 453,463 453,463 453,463 453,463 453,463 453,463 453,463 453,463 5,441,560 Apartments 1,365,350 1,365,350 1,365,350 1,365,350 1,365,350 1,365,350 1,365,350 1,365,350 1,365,350 1,365,350 1,365,350 1,365,350 16,384,198 Commercial/Institutional
Low Strength $30,599 $30,599 $30,599 $32,557 $30,825 $30,508 $30,508 $30,508 $30,508 $30,508 $30,508 $30,508 $368,738 Medium Strength 391,108 388,765 388,603 403,415 393,822 389,878 399,654 386,869 397,537 387,533 387,232 444,824 4,759,241 High Strength 151,879 152,116 150,520 151,938 168,050 152,673 151,376 152,365 150,579 150,579 149,202 195,282 1,876,559 Schools 76,975 76,975 76,975 76,975 76,975 76,975 76,975 76,975 76,975 76,975 76,975 76,975 923,703 Industrial 352,132 405,151 436,033 369,739 349,745 351,833 366,473 350,038 365,252 351,875 357,105 359,281 4,414,659 --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- ---------------- Total Revenues $7,536,383 $7,587,296 $7,616,419 $7,568,313 $7,553,107 $7,535,556 $7,558,675 $7,530,445 $7,554,540 $7,531,160 $7,534,712 $7,640,559 $90,747,163 FY 2023-24 Budget $91,277,821
Difference ($530,658)
Percent -0.6%
FY 2023-24 Projected $88,200,000
Difference $2,547,163
Percent 2.9%
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Development of Volume Distribution Factor
Exhibit 7
0.0% Total Annual Avg. Daily
Annual flow Inflow and Flow at Plant Flow At % of
in HCF Infiltration (HCF) Plant (MGD) Total
Residential
Single Family & Condo 9,109,792 0 9,109,792 18.67 62.5% Multi-Family 790,216 0 790,216 1.62 5.4%
Apartments 1,981,849 0 1,981,849 4.06 13.6%
Commercial/Institutional
Low Strength 95,368 0 95,368 0.20 0.7%
Medium Strength 969,335 0 969,335 1.99 6.6%
High Strength 352,569 0 352,569 0.72 2.4%
Schools 261,491 0 261,491 0.54 1.8%
Industrial 1,016,531 0 1,016,531 2.08 7.0%
--------------- --------------- --------- ----------
Total 14,577,151 14,577,151 29.87 100.0%
Actual Flows [1] 13,349,989 27.36
Distribution Factor (VOL)
Notes
[1] - Provided by the City based on influent monthly averages for 2022-23 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Development of the Strength Distribution Factor
Exhibit 8
Annual Flow Avg. Factor Calculated % of Avg. Factor Calculated % of (HCF) (mg/l) Pounds Total (mg/l) Pounds Total
Residential
Single Family & Condo 9,109,792 275 42,817 56.5% 390 60,722 58.3% Multi-Family 790,216 275 3,714 4.9% 390 5,267 5.1%
Apartments 1,981,849 275 9,315 12.3% 390 13,210 12.7%
Commercial/Institutional
Low Strength 95,368 275 448 0.6% 390 636 0.6%
Medium Strength 969,335 360 5,964 7.9% 475 7,869 7.6%
High Strength 352,569 525 3,164 4.2% 625 3,766 3.6%
Schools 261,491 275 1,229 1.6% 390 1,743 1.7%
Industrial 1,016,531 525 9,121 12.0% 625 10,859 10.4%
---------------- --------------- ----------- --------------- ----------- Total 14,577,151 75,772 100.0% 104,073 100.0%
Actual pounds [2] 304 76,554 418 107,410
Distribution Factor (CBOD) (SS)
Notes
[1] - Based on estimated values from City treatment data and industry standard strength levels [2] - Provided by the City based on influent monthly averages for 2022-23 Carbonaceous Biochemical Oxygen Demand [1] Suspended Solids [1] DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Development of the Customer Distribution Factor
Exhibit 9
Number of % of Number of Weighting Weighted % of
Accounts Total Bills Factor Customer Total
Residential
Single Family & Condo 85,480 66.5% 85,480 1.0 85,480 66.5% Multi-Family 8,763 6.8% 8,763 1.0 8,763 6.8%
Apartments 30,219 23.5% 30,219 1.0 30,219 23.5%
Commercial/Institutional
Low Strength 206 0.2% 206 1.0 206 0.2%
Medium Strength 3,261 2.5% 3,261 1.0 3,261 2.5%
High Strength 449 0.3% 449 1.0 449 0.3%
Schools 92 0.1% 92 1.0 92 0.1%
Industrial 26 0.0% 26 1.0 26 0.0%
-------------- ---------- ------------- ------------- ---------- Total 128,496 100.0% 128,496 128,496 100.0%
Distribution Factor (AC) (WCA)
Notes
Actual Customer Customer Service & Accounting
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Development of the Revenue Related Allocation Factor
Exhibit 10
Revenue
FY 2024-25 % of Total
Residential
Single Family & CondoSingle Family & Condo $57,144,290 62.3% Multi-Family Multi-Family 5,495,976 6.0%
Apartments Apartments 16,548,040 18.1%
Commercial/Institutional
Low Strength Low Strength $372,425 0.4%
Medium StrengthMedium Strength 4,806,833 5.2%
High Strength High Strength 1,895,325 2.1%
Schools 932,940 1.0%
Industrial 4,458,805 4.9%
---------------- ------------
Total $91,654,635 100.0%
Distribution Factor (RR)
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Functionalization and Classification
Exhibit 11.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Volume Oxygen Demand Solids Customer Accounting Related Assign.
Net Plant (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Treatment
Headworks $410,048 $410,048 $0 $0 $0 $0 $0 $0 100.0% VOL Bar Screen 25,283 25,283 0 0 0 0 0 0 100.0% VOL
Sedimentation Tanks 150,789 0 45,237 105,552 0 0 0 0 70.0% SS 30.0% CBOD Buildings 4,600,889 348,709 1,545,114 2,707,066 0 0 0 0 As All Other Treatment Plant Trickling Filter 761,631 0 761,631 0 0 0 0 0 100.0% CBOD Fan Pit 15,756 7,878 3,939 3,939 0 0 0 0 50.0% VOL 25.0% CBOD 25.0% SS Sludge Lagoon 144,046 0 72,023 72,023 0 0 0 0 50.0% CBOD 50.0% SS Digester 1,786,821 0 536,046 1,250,775 0 0 0 0 30.0% CBOD 70.0% SS Pumping 221,111 221,111 0 0 0 0 0 0 100.0% VOL
Oxidation Pond 215,659 0 215,659 0 0 0 0 0 100.0% CBOD
Tanks 5,922 2,961 1,480 1,480 0 0 0 0 50.0% VOL 25.0% CBOD 25.0% SS Vaporizer 6,363 3,182 1,591 1,591 0 0 0 0 50.0% VOL 25.0% CBOD 25.0% SS Tertiary 1,580,325 790,163 395,081 395,081 0 0 0 0 50.0% VOL 25.0% CBOD 25.0% SS Chlorine Contact Canal 188,359 94,179 47,090 47,090 0 0 0 0 50.0% VOL 25.0% CBOD 25.0% SS Sludge Processing Facility 15,294,173 0 4,588,252 10,705,921 0 0 0 0 30.0% CBOD 70.0% SS DAF Thickeners 1,543,370 0 771,685 771,685 0 0 0 0 50.0% CBOD 50.0% SS Cogen 442,624 0 221,312 221,312 0 0 0 0 50.0% CBOD 50.0% SS Biotower 87,658 87,658 0 0 0 0 0 0 100.0% VOL
Peroxide Station 63,612 0 63,612 0 0 0 0 0 100.0% CBOD
Dual Feed System 227,399 113,700 56,850 56,850 0 0 0 0 50.0% VOL 25.0% CBOD 25.0% SS RWCF Expansion
Secondary Treatment 71,100,000 1,600,000 60,820,000 8,680,000 0 0 0 0 2.3% VOL 85.5% CBOD 12.2% TSS Preliminary Treatment 51,200,000 29,350,000 660,000 21,190,000 0 0 0 0 57.3% VOL 1.3% CBOD 41.4% SS Personnel Building 29,500,000 0 0 0 29,500,000 0 0 0 100.0% AC Plant Operations 27,800,000 26,733,333 533,333 533,333 0 0 0 0 96.2% VOL 1.9% CBOD 1.9% SS Solids Handling 10,700,000 0 2,675,000 8,025,000 0 0 0 0 25.0% CBOD 75.0% SS Tertiary 52,500,000 24,525,000 1,475,000 26,500,000 0 0 0 0 46.7% VOL 2.8% CBOD 50.5% SS ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Treatment $270,571,838 $84,313,204 $75,489,935 $81,268,699 $29,500,000 $0 $0 $0 100.0% 31.2% 27.9% 30.0% 10.9% 0.0% 0.0% 0.0%
Collection
Land $1,106,917 $0 $0 $0 $1,106,917 $0 $0 $0 100.0% AC
Pump Station 5,508,855 5,508,855 0 0 0 0 0 0 100.0% VOL Sewer Lines 168,969,243 143,623,857 0 0 25,345,386 0 0 0 85.0% VOL 15.0% AC ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Collection $175,585,015 $149,132,712 $0 $0 $26,452,303 $0 $0 $0 100.0% 84.9% 0.0% 0.0% 15.1% 0.0% 0.0% 0.0%
Total Plant Before General $446,156,853 $233,445,916 $75,489,935 $81,268,699 $55,952,303 $0 $0 $0 General Plant
Equipment $8,075,786 $0 $0 $0 $8,075,786 $0 $0 $0 100.0% AC Buildings 1,151,322 0 0 0 1,151,322 0 0 0 100.0% AC
Paving 1,819,988 0 0 0 1,819,988 0 0 0 100.0% AC
Lighting 51,508 0 0 0 51,508 0 0 0 100.0% AC
Yard Improvements 128,835 0 0 0 128,835 0 0 0 100.0% AC Piping 151,098 0 0 0 151,098 0 0 0 100.0% AC
Fencing 36,032 0 0 0 36,032 0 0 0 100.0% AC
Stockton Channel Water Quality 1,350,102 0 0 0 1,350,102 0 0 0 100.0% AC ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total General Plant $12,764,672 $0 $0 $0 $12,764,672 $0 $0 $0 Net Plant in Service $458,921,526 $233,445,916 $75,489,935 $81,268,699 $68,716,976 $0 $0 $0 Strength Related
Customer Related
Basis of Classification
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 1 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Utility Billing
Employee Services
Utility BillingSalaries - RegularSalaries - Regular $1,050,049 $0 $0 $0 $1,050,049 $0 $0 $0 100.0% AC Utility BillingSalaries - Part Time/TempSalaries - Part Time/Temp 21,036 0 0 0 21,036 0 0 0 100.0% AC Utility BillingRegular OvertimeRegular Overtime 21,036 0 0 0 21,036 0 0 0 100.0% AC Utility BillingEmployee Separation PayEmployee Separation Pay 12,978 0 0 0 12,978 0 0 0 100.0% AC Utility BillingAdditional PayAdditional Pay 0 0 0 0 0 0 0 0 100.0% AC Utility BillingRetirementRetirement 304,138 0 0 0 304,138 0 0 0 100.0% AC Utility BillingMedicareMedicare 16,359 0 0 0 16,359 0 0 0 100.0% AC Utility BillingHealth/Dental/VisionHealth/Dental/Vision 266,112 0 0 0 266,112 0 0 0 100.0% AC Utility BillingL/T Disability InsuranceL/T Disability Insurance 6,618 0 0 0 6,618 0 0 0 100.0% AC Utility BillingLife InsuranceLife Insurance 968 0 0 0 968 0 0 0 100.0% AC Utility BillingWorkers CompensationWorkers Compensation 33,979 0 0 0 33,979 0 0 0 100.0% AC Utility BillingUnemployment InsuranceUnemployment Insurance 1,166 0 0 0 1,166 0 0 0 100.0% AC Utility BillingCell Phone AllowanceCell Phone Allowance 1,407 0 0 0 1,407 0 0 0 100.0% AC Utility BillingRetirement Pension BondRetirement Pension Bond 0 0 0 0 0 0 0 0 100.0% AC Utility BillingVacation Sell BackVacation Sell Back 2,141 0 0 0 2,141 0 0 0 100.0% ACUtility Billing ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Utility BillingTotal Employee ServicesTotal Employee Services $1,737,987 $0 $0 $0 $1,737,987 $0 $0 $0 Other Services
Utility BillingContractual EmployeesContractual Employees $25,250 $0 $0 $0 $25,250 $0 $0 $0 100.0% AC Utility BillingMaint. & Repair ServicesMaint. & Repair Services 6,165 0 0 0 6,165 0 0 0 100.0% AC Utility BillingDuplication/Copy CostsDuplication/Copy Costs 12,726 0 0 0 12,726 0 0 0 100.0% AC Utility BillingInsurance PremiumsInsurance Premiums 115,394 0 0 0 115,394 0 0 0 100.0% AC Utility BillingAutomotive Equip RentalAutomotive Equip Rental 0 0 0 0 0 0 0 0 100.0% AC Utility BillingComputer/Tech/Oper SupprtComputer/Tech/Oper Supprt 110,187 0 0 0 110,187 0 0 0 100.0% AC Utility BillingTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 100.0% AC Utility BillingPublicity & AdvertisingPublicity & Advertising 2,398 0 0 0 2,398 0 0 0 100.0% AC Utility BillingPrinting & MappingPrinting & Mapping 86,577 0 0 0 86,577 0 0 0 100.0% AC Utility BillingPostage/Mailing ServicesPostage/Mailing Services 470,321 0 0 0 470,321 0 0 0 100.0% AC Utility BillingProcessing FeesProcessing Fees 88,327 0 0 0 88,327 0 0 0 100.0% AC Utility BillingComputer/Programming SvcsComputer/Programming Svcs 3,333 0 0 0 3,333 0 0 0 100.0% AC Utility BillingOther ServicesOther Services 707,000 0 0 0 707,000 0 0 0 100.0% ACUtility Billing --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Utility BillingTotal Other ServicesTotal Other Services $1,627,678 $0 $0 $0 $1,627,678 $0 $0 $0 Materials & Supplies
Utility BillingMaterials and SuppliesMaterials and Supplies $20,200 $0 $0 $0 $20,200 $0 $0 $0 100.0% AC Utility BillingComputer SoftwareComputer Software 1,611 0 0 0 1,611 0 0 0 100.0% AC Utility BillingFuels-Gas/Oil/PropaneFuels-Gas/Oil/Propane 30,705 0 0 0 30,705 0 0 0 100.0% ACUtility Billing --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Utility BillingTotal Materials & SuppliesTotal Materials & Supplies $52,516 $0 $0 $0 $52,516 $0 $0 $0 Utility Billing
Other Expenses
Utility BillingTrainingTraining $0 $0 $0 $0 $0 $0 $0 $0 100.0% AC Utility BillingMeetings & TravelMeetings & Travel 1,515 0 0 0 1,515 0 0 0 100.0% AC Utility BillingMembershipsMemberships 606 0 0 0 606 0 0 0 100.0% AC Utility BillingCar Mileage ReimbursementCar Mileage Reimbursement 606 0 0 0 606 0 0 0 100.0% AC Utility BillingCollection Costs Collection Costs 46,035 0 0 0 46,035 0 0 0 100.0% AC Utility BillingTelephoneTelephone 909 0 0 0 909 0 0 0 100.0% AC Utility BillingTraining ServicesTraining Services 9,090 0 0 0 9,090 0 0 0 100.0% AC Utility BillingSettlement PaymentsSettlement Payments 81,388 0 0 0 81,388 0 0 0 100.0% ACUtility Billing --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Utility BillingTotal Other ExpensesTotal Other Expenses $140,149 $0 $0 $0 $140,149 $0 $0 $0 Total Utility Billing Expenses $3,558,330 $0 $0 $0 $3,558,330 $0 $0 $0 Strength Related
Basis of Classification
Customer Related
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 2 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
Administration
Employee Services
AdministrationSalaries - RegularSalaries - Regular $793,842 $0 $0 $0 $793,842 $0 $0 $0 100.0% AC AdministrationSalaries - Part Time/TempSalaries - Part Time/Temp 0 0 0 0 0 0 0 0 100.0% AC AdministrationRegular OvertimeRegular Overtime 31,500 0 0 0 31,500 0 0 0 100.0% AC AdministrationEmployee Separation PayEmployee Separation Pay 9,811 0 0 0 9,811 0 0 0 100.0% AC AdministrationAdditional PayAdditional Pay 4,289 0 0 0 4,289 0 0 0 100.0% AC AdministrationRetirementRetirement 227,067 0 0 0 227,067 0 0 0 100.0% AC AdministrationMedicareMedicare 12,227 0 0 0 12,227 0 0 0 100.0% AC AdministrationHealth/Dental/VisionHealth/Dental/Vision 137,592 0 0 0 137,592 0 0 0 100.0% AC AdministrationL/T Disability InsuranceL/T Disability Insurance 5,018 0 0 0 5,018 0 0 0 100.0% AC AdministrationLife InsuranceLife Insurance 529 0 0 0 529 0 0 0 100.0% AC AdministrationWorkers CompensationWorkers Compensation 24,161 0 0 0 24,161 0 0 0 100.0% AC AdministrationUnemployment InsuranceUnemployment Insurance 861 0 0 0 861 0 0 0 100.0% AC AdministrationCell Phone AllowanceCell Phone Allowance 2,079 0 0 0 2,079 0 0 0 100.0% AC AdministrationRetirement Pension BondRetirement Pension Bond 0 0 0 0 0 0 0 0 100.0% ACAdministration --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- AdministrationTotal Employee ServicesTotal Employee Services $1,248,976 $0 $0 $0 $1,248,976 $0 $0 $0 Administration
Other Services
AdministrationTelephoneTelephone $12,663 $0 $0 $0 $12,663 $0 $0 $0 100.0% AC AdministrationComputer/Tech/Operation SupportComputer/Tech/Operation Support 53,574 0 0 0 53,574 0 0 0 100.0% AC AdministrationRadio Equipment RentalRadio Equipment Rental 1,649 0 0 0 1,649 0 0 0 100.0% AC AdministrationOther RentalsOther Rentals 1,846,980 0 0 0 1,846,980 0 0 0 100.0% AC AdministrationTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 100.0% AC AdministrationWaterWater 0 0 0 0 0 0 0 0 100.0% AC
AdministrationStorm WaterStorm Water 0 0 0 0 0 0 0 0 100.0% AC AdministrationMaint. & Repair ServicesMaint. & Repair Services 6,300 0 0 0 6,300 0 0 0 100.0% AC AdministrationUniform/Laundry ServicesUniform/Laundry Services 1,890 0 0 0 1,890 0 0 0 100.0% AC AdministrationDuplication/Copy CostsDuplication/Copy Costs 630 0 0 0 630 0 0 0 100.0% AC AdministrationInsurance PremiumsInsurance Premiums 86,390 0 0 0 86,390 0 0 0 100.0% AC AdministrationAutomotive Equip RentalAutomotive Equip Rental 14,158 0 0 0 14,158 0 0 0 100.0% AC AdministrationPublicity & AdvertisingPublicity & Advertising 945 0 0 0 945 0 0 0 100.0% AC AdministrationPostage/Mailing ServicesPostage/Mailing Services 63 0 0 0 63 0 0 0 100.0% AC AdministrationProcessing FeesProcessing Fees 7,500 0 0 0 7,500 0 0 0 100.0% AC AdministrationLegal ServicesLegal Services 0 0 0 0 0 0 0 0 100.0% AC AdministrationTraining ServicesTraining Services 9,450 0 0 0 9,450 0 0 0 100.0% AC AdministrationProf & Special ServicesProf & Special Services 87,255 0 0 0 87,255 0 0 0 100.0% AC AdministrationOther ServicesOther Services 0 0 0 0 0 0 0 0 100.0% AC AdministrationTesting and Analysis ServicesTesting and Analysis Services 315 0 0 0 315 0 0 0 100.0% AC AdministrationRecoverable Legal ExpenseRecoverable Legal Expense 31,500 0 0 0 31,500 0 0 0 100.0% ACAdministration --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- AdministrationTotal Other ServicesTotal Other Services $2,161,262 $0 $0 $0 $2,161,262 $0 $0 $0 Administration
Materials & Supplies
AdministrationMaterials and SuppliesMaterials and Supplies $18,900 $0 $0 $0 $18,900 $0 $0 $0 100.0% AC AdministrationComputer SoftwareComputer Software 0 0 0 0 0 0 0 0 100.0% AC AdministrationFuels-Gas/Oil/PropaneFuels-Gas/Oil/Propane 0 0 0 0 0 0 0 0 100.0% AC AdministrationNon-Capital AssetsNon-Capital Assets 15,750 0 0 0 15,750 0 0 0 100.0% ACAdministration --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- AdministrationTotal Materials & SuppliesTotal Materials & Supplies $34,650 $0 $0 $0 $34,650 $0 $0 $0 Administration
Other Expenses
AdministrationTrainingTraining $0 $0 $0 $0 $0 $0 $0 $0 100.0% AC AdministrationMeetings & TravelMeetings & Travel 630 0 0 0 630 0 0 0 100.0% AC AdministrationMembershipsMemberships 756 0 0 0 756 0 0 0 100.0% AC AdministrationIndirect Cost AllocationIndirect Cost Allocation 1,413,232 0 0 0 1,413,232 0 0 0 100.0% AC AdministrationCar Mileage ReimbursementCar Mileage Reimbursement 630 0 0 0 630 0 0 0 100.0% AC AdministrationSettlement PaymentsSettlement Payments 28,068 0 0 0 28,068 0 0 0 100.0% AC AdministrationVehicle Acquisition Vehicle Acquisition 31,500 0 0 0 31,500 0 0 0 100.0% AC AdministrationEquipment AcquisitionEquipment Acquisition 0 0 0 0 0 0 0 0 100.0% ACAdministration --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- AdministrationTotal Other ExpensesTotal Other Expenses $1,474,816 $0 $0 $0 $1,474,816 $0 $0 $0 Administration
Total Administration $4,919,704 $0 $0 $0 $4,919,704 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 3 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
Engineering Services
Employee Services
Engineering ServicesSalaries - RegularSalaries - Regular $1,183,613 $0 $0 $0 $1,183,613 $0 $0 $0 100.0% AC Engineering ServicesEmployee Separation PayEmployee Separation Pay 14,628 0 0 0 14,628 0 0 0 100.0% AC Engineering ServicesRetirementRetirement 338,273 0 0 0 338,273 0 0 0 100.0% AC Engineering ServicesMedicareMedicare 17,519 0 0 0 17,519 0 0 0 100.0% AC Engineering ServicesHealth/Dental/VisionHealth/Dental/Vision 171,360 0 0 0 171,360 0 0 0 100.0% AC Engineering ServicesL/T Disability InsuranceL/T Disability Insurance 7,455 0 0 0 7,455 0 0 0 100.0% AC Engineering ServicesLife InsuranceLife Insurance 680 0 0 0 680 0 0 0 100.0% AC Engineering ServicesWorkers CompensationWorkers Compensation 27,177 0 0 0 27,177 0 0 0 100.0% AC Engineering ServicesCell Phone AllowanceCell Phone Allowance 1,680 0 0 0 1,680 0 0 0 100.0% AC Engineering ServicesRegular OvertimeRegular Overtime 3,500 0 0 0 3,500 0 0 0 100.0% AC Engineering ServicesAdditional PayAdditional Pay 5,390 0 0 0 5,390 0 0 0 100.0% AC Engineering ServicesUnemployment InsuranceUnemployment Insurance 1,214 0 0 0 1,214 0 0 0 100.0% AC Engineering ServicesRetirement Pension BondRetirement Pension Bond 0 0 0 0 0 0 0 0 100.0% AC Engineering ServicesVacation Sell BackVacation Sell Back 2,414 0 0 0 2,414 0 0 0 100.0% AC --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Engineering ServicesTotal Employee ServicesTotal Employee Services $1,774,903 $0 $0 $0 $1,774,903 $0 $0 $0 Engineering Services
Other Services
Engineering ServicesTelephoneTelephone $2,800 $0 $0 $0 $2,800 $0 $0 $0 100.0% AC Engineering ServicesMaintenance & Repair ServicesMaintenance & Repair Services 0 0 0 0 0 0 0 0 100.0% AC Engineering ServicesDuplication/Copy CostsDuplication/Copy Costs 1,400 0 0 0 1,400 0 0 0 100.0% AC Engineering ServicesInsurance PremiumsInsurance Premiums 124,341 0 0 0 124,341 0 0 0 100.0% AC Engineering ServicesAutomotive Equipment RentalAutomotive Equipment Rental 0 0 0 0 0 0 0 0 100.0% AC Engineering ServicesComputer/Tech/Operation SupportComputer/Tech/Operation Support 120,658 0 0 0 120,658 0 0 0 100.0% AC Engineering ServicesTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 100.0% AC Engineering ServicesPublicity & AdvertisingPublicity & Advertising 2,100 0 0 0 2,100 0 0 0 100.0% AC Engineering ServicesPrinting & MappingPrinting & Mapping 38,500 0 0 0 38,500 0 0 0 100.0% AC Engineering ServicesPostage/Mailing ServicesPostage/Mailing Services 350 0 0 0 350 0 0 0 100.0% AC Engineering ServicesProcessing FeesProcessing Fees 770 0 0 0 770 0 0 0 100.0% AC Engineering ServicesUniform/Laundry ServicesUniform/Laundry Services 560 0 0 0 560 0 0 0 100.0% AC Engineering ServicesOther ServicesOther Services 0 0 0 0 0 0 0 0 100.0% AC Engineering ServicesTesting and Analysis ServicesTesting and Analysis Services 0 0 0 0 0 0 0 0 100.0% AC Engineering ServicesProfessional and Special ServicesProfessional and Special Services 280,000 0 0 0 280,000 0 0 0 100.0% AC Engineering ServicesRadio Equipment RentalRadio Equipment Rental 960 0 0 0 960 0 0 0 100.0% ACEngineering Services --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Engineering ServicesTotal Other ServicesTotal Other Services $572,439 $0 $0 $0 $572,439 $0 $0 $0 Engineering Services
Materials & Supplies
Engineering ServicesMaterials & SuppliesMaterials & Supplies $10,500 $0 $0 $0 $10,500 $0 $0 $0 100.0% AC Engineering ServicesComputer SoftwareComputer Software 14,000 0 0 0 14,000 0 0 0 100.0% AC Engineering ServicesSubscription - PeriodicalSubscription - Periodical 350 0 0 0 350 0 0 0 100.0% AC Engineering ServicesFuels - Gas/Oil/PropaneFuels - Gas/Oil/Propane 832 0 0 0 832 0 0 0 100.0% AC Engineering ServicesLibrary MaterialsLibrary Materials 3,500 0 0 0 3,500 0 0 0 100.0% AC Engineering ServicesNon-Capital AssetsNon-Capital Assets 10,500 0 0 0 10,500 0 0 0 100.0% ACEngineering Services --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Engineering ServicesTotal Materials & SuppliesTotal Materials & Supplies $39,682 $0 $0 $0 $39,682 $0 $0 $0 Other Expenses
Engineering ServicesTrainingTraining $7,000 $0 $0 $0 $7,000 $0 $0 $0 100.0% AC Engineering ServicesMeetings & TravelMeetings & Travel 0 0 0 0 0 0 0 0 100.0% AC Engineering ServicesMembershipsMemberships 1,750 0 0 0 1,750 0 0 0 100.0% AC Engineering ServicesCar Mileage ReimbursementCar Mileage Reimbursement 70 0 0 0 70 0 0 0 100.0% AC Engineering ServicesVehicle AcquisitionVehicle Acquisition 61,250 0 0 0 61,250 0 0 0 100.0% AC Engineering ServicesSettlement PaymentsSettlement Payments 41,816 0 0 0 41,816 0 0 0 100.0% ACEngineering Services --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Engineering ServicesTotal Other ExpensesTotal Other Expenses $111,886 $0 $0 $0 $111,886 $0 $0 $0 Total Engineering Services $2,498,910 $0 $0 $0 $2,498,910 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 4 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
Treatment Operations
Employee Services
Treatment OperationsSalaries - RegularSalaries - Regular $2,411,498 $751,450 $672,811 $724,315 $262,922 $0 $0 $0 As Treatment Plant Treatment OperationsSalaries Part Time - TempSalaries Part Time - Temp 48,000 14,957 13,392 14,417 5,233 0 0 0 As Treatment Plant Treatment OperationsRegular OvertimeRegular Overtime 450,000 140,225 125,551 135,162 49,063 0 0 0 As Treatment Plant Treatment OperationsStand By Time (Call Back)Stand By Time (Call Back) 20,040 6,245 5,591 6,019 2,185 0 0 0 As Treatment Plant Treatment OperationsHoliday PayHoliday Pay 93,000 28,980 25,947 27,933 10,140 0 0 0 As Treatment Plant Treatment OperationsEmployee Separation PayEmployee Separation Pay 29,804 9,287 8,315 8,952 3,249 0 0 0 As Treatment Plant Treatment OperationsAdditional PayAdditional Pay 12,000 3,739 3,348 3,604 1,308 0 0 0 As Treatment Plant Treatment OperationsRetirementRetirement 716,498 223,269 199,904 215,207 78,119 0 0 0 As Treatment Plant Treatment OperationsDeferred CompensationDeferred Compensation 110,020 34,283 30,696 33,046 11,995 0 0 0 As Treatment Plant Treatment OperationsMedicareMedicare 44,041 13,724 12,288 13,228 4,802 0 0 0 As Treatment Plant Treatment OperationsHealth/Dental/VisionHealth/Dental/Vision 494,760 154,173 138,039 148,606 53,943 0 0 0 As Treatment Plant Treatment OperationsL/T Disability InsuranceL/T Disability Insurance 15,212 4,740 4,244 4,569 1,659 0 0 0 As Treatment Plant Treatment OperationsLife InsuranceLife Insurance 2,110 657 589 634 230 0 0 0 As Treatment Plant Treatment OperationsWorkers CompensationWorkers Compensation 159,989 49,854 44,637 48,054 17,443 0 0 0 As Treatment Plant Treatment OperationsUnemployment InsuranceUnemployment Insurance 3,276 1,021 914 984 357 0 0 0 As Treatment Plant Treatment OperationsCell Phone AllowanceCell Phone Allowance 3,660 1,140 1,021 1,099 399 0 0 0 As Treatment Plant Treatment OperationsVacation Sell BackVacation Sell Back 1,619 504 452 486 177 0 0 0 As Treatment PlantTreatment Operations ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Treatment OperationsTotal Employee ServicesTotal Employee Services $4,615,527 $1,438,250 $1,287,739 $1,386,315 $503,223 $0 $0 $0 Treatment Operations
Other Services
Treatment OperationsElectricityElectricity $6,245,288 $1,946,101 $1,742,444 $1,875,829 $680,913 $0 $0 $0 As Treatment Plant Treatment OperationsGasGas 417,360 130,054 116,444 125,358 45,504 0 0 0 As Treatment Plant Treatment OperationsWaterWater 475,000 148,015 132,526 142,671 51,788 0 0 0 As Treatment Plant Treatment OperationsTelephoneTelephone 69,000 21,501 19,251 20,725 7,523 0 0 0 As Treatment Plant Treatment OperationsStormwaterStormwater 31,000 9,660 8,649 9,311 3,380 0 0 0 As Treatment Plant Treatment OperationsMaintenance & Repair ServicesMaintenance & Repair Services 2,000,000 623,222 558,003 600,718 218,057 0 0 0 As Treatment Plant Treatment OperationsUniform/Laundry ServicesUniform/Laundry Services 50,000 15,581 13,950 15,018 5,451 0 0 0 As Treatment Plant Treatment OperationsDuplication/Copy CostsDuplication/Copy Costs 2,000 623 558 601 218 0 0 0 As Treatment Plant Treatment OperationsInsurance PremiumsInsurance Premiums 304,092 94,758 84,842 91,337 33,155 0 0 0 As Treatment Plant Treatment OperationsAutomotive Equipment RentalAutomotive Equipment Rental 47,480 14,795 13,247 14,261 5,177 0 0 0 As Treatment Plant Treatment OperationsComputer/Tech/Operation SupportComputer/Tech/Operation Support 108,357 33,765 30,232 32,546 11,814 0 0 0 As Treatment Plant Treatment OperationsRadio Equipment RentalRadio Equipment Rental 26,624 8,296 7,428 7,997 2,903 0 0 0 As Treatment Plant Treatment OperationsOther RentalsOther Rentals 100,000 31,161 27,900 30,036 10,903 0 0 0 As Treatment Plant Treatment OperationsPool Vehicle RentalPool Vehicle Rental 0 0 0 0 0 0 0 0 As Treatment Plant Treatment OperationsTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 As Treatment Plant Treatment OperationsPublicity & AdvertisingPublicity & Advertising 1,200 374 335 360 131 0 0 0 As Treatment Plant Treatment OperationsPostage/Mailing ServicesPostage/Mailing Services 500 156 140 150 55 0 0 0 As Treatment Plant Treatment OperationsProcessing FeesProcessing Fees 708,000 220,621 197,533 212,654 77,192 0 0 0 As Treatment Plant Treatment OperationsTesting & Analysis ServicesTesting & Analysis Services 2,500 779 698 751 273 0 0 0 As Treatment Plant Treatment OperationsTraining ServicesTraining Services 51,000 15,892 14,229 15,318 5,560 0 0 0 As Treatment Plant Treatment OperationsProfessional & Special ServicesProfessional & Special Services 6,741,450 2,100,711 1,880,874 2,024,855 735,009 0 0 0 As Treatment Plant Treatment OperationsOther ServicesOther Services 0 0 0 0 0 0 0 0 As Treatment Plant Treatment OperationsLegal ServicesLegal Services 40,000 12,464 11,160 12,014 4,361 0 0 0 As Treatment Plant Treatment OperationsBuilding Repairs/MaintBuilding Repairs/Maint 0 0 0 0 0 0 0 0 As Treatment Plant Treatment OperationsSecurity & Alarm ServicesSecurity & Alarm Services 86,400 26,923 24,106 25,951 9,420 0 0 0 As Treatment PlantTreatment Operations ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Treatment OperationsTotal Other ServicesTotal Other Services $17,507,251 $5,455,455 $4,884,548 $5,258,461 $1,908,787 $0 $0 $0 Treatment Operations
Materials & Supplies
Treatment OperationsMaterials & SuppliesMaterials & Supplies $250,000 $77,903 $69,750 $75,090 $27,257 $0 $0 $0 As Treatment Plant Treatment OperationsComputer SoftwareComputer Software 1,000 312 279 300 109 0 0 0 As Treatment Plant Treatment OperationsSubscription-PeriodicalSubscription-Periodical 500 156 140 150 55 0 0 0 As Treatment Plant Treatment OperationsFuels - Gas/Oil/PropaneFuels - Gas/Oil/Propane 33,588 10,467 9,371 10,089 3,662 0 0 0 As Treatment Plant Treatment OperationsChemicalsChemicals 8,500,000 0 4,250,000 4,250,000 0 0 0 0 50.0% CBOD 50.0% SS Treatment OperationsLibrary MaterialsLibrary Materials 0 0 0 0 0 0 0 0 As Treatment Plant Treatment OperationsNon-Capital AssetsNon-Capital Assets 1,015,000 316,285 283,186 304,864 110,664 0 0 0 As Treatment PlantTreatment Operations ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Treatment OperationsTotal Materials & SuppliesTotal Materials & Supplies $9,800,088 $405,122 $4,612,727 $4,640,493 $141,746 $0 $0 $0 Treatment Operations
Other Expenses
Treatment OperationsTrainingTraining $0 $0 $0 $0 $0 $0 $0 $0 As Treatment Plant Treatment OperationsMeetings & TravelMeetings & Travel 1,000 312 279 300 109 0 0 0 As Treatment Plant Treatment OperationsMembershipsMemberships 150,000 46,742 41,850 45,054 16,354 0 0 0 As Treatment Plant Treatment OperationsTaxesTaxes 65,750 20,488 18,344 19,749 7,169 0 0 0 As Treatment Plant Treatment OperationsRetirement ExpenseRetirement Expense 289,303 90,150 80,716 86,895 31,542 0 0 0 As Treatment Plant Treatment OperationsCar Mileage ReimbursementCar Mileage Reimbursement 1,000 312 279 300 109 0 0 0 As Treatment Plant Treatment OperationsSettlement PaymentsSettlement Payments 85,298 26,580 23,798 25,620 9,300 0 0 0 As Treatment Plant Treatment OperationsVehicle Acquisition Vehicle Acquisition 282,500 88,030 78,818 84,851 30,801 0 0 0 As Treatment Plant Treatment OperationsEquipment AcquisitionEquipment Acquisition 345,000 107,506 96,255 103,624 37,615 0 0 0 As Treatment PlantTreatment Operations ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Treatment OperationsTotal Other ExpensesTotal Other Expenses $1,219,851 $380,119 $340,340 $366,393 $132,998 $0 $0 $0 Treatment Operations
Total Treatment Operations $33,142,717 $7,678,946 $11,125,354 $11,651,663 $2,686,755 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 5 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
Sanitary Sewer Collections
Employee Services
Sanitary Sewer CollectionsSalaries - RegularSalaries - Regular $2,999,402 $2,547,535 $0 $0 $451,867 $0 $0 $0 As Collection Plant Sanitary Sewer CollectionsSalaries Part Time - TempSalaries Part Time - Temp 0 0 0 0 0 0 0 0 As Collection Plant Sanitary Sewer CollectionsRegular OvertimeRegular Overtime 150,000 127,402 0 0 22,598 0 0 0 As Collection Plant Sanitary Sewer CollectionsStand By TimeStand By Time 40,000 33,974 0 0 6,026 0 0 0 As Collection Plant Sanitary Sewer CollectionsHoliday PayHoliday Pay 6,500 5,521 0 0 979 0 0 0 As Collection Plant Sanitary Sewer CollectionsEmployee Separation PayEmployee Separation Pay 37,070 31,485 0 0 5,585 0 0 0 As Collection Plant Sanitary Sewer CollectionsAdditional PayAdditional Pay 34,925 29,663 0 0 5,262 0 0 0 As Collection Plant Sanitary Sewer CollectionsRetirementRetirement 858,100 728,825 0 0 129,275 0 0 0 As Collection Plant Sanitary Sewer CollectionsDeferred CompensationDeferred Compensation 148,674 126,276 0 0 22,398 0 0 0 As Collection Plant Sanitary Sewer CollectionsMedicareMedicare 46,864 39,804 0 0 7,060 0 0 0 As Collection Plant Sanitary Sewer CollectionsHealth/Dental/VisionHealth/Dental/Vision 1,182,907 1,004,699 0 0 178,208 0 0 0 As Collection Plant Sanitary Sewer CollectionsL/T Disability InsuranceL/T Disability Insurance 19,138 16,255 0 0 2,883 0 0 0 As Collection Plant Sanitary Sewer CollectionsLife InsuranceLife Insurance 2,987 2,537 0 0 450 0 0 0 As Collection Plant Sanitary Sewer CollectionsWorkers CompensationWorkers Compensation 210,825 179,064 0 0 31,761 0 0 0 As Collection Plant Sanitary Sewer CollectionsUnemployment InsuranceUnemployment Insurance 3,310 2,811 0 0 499 0 0 0 As Collection Plant Sanitary Sewer CollectionsCell Phone AllowanceCell Phone Allowance 2,190 1,860 0 0 330 0 0 0 As Collection Plant Sanitary Sewer CollectionsVacation Sell BackVacation Sell Back 6,116 5,195 0 0 921 0 0 0 As Collection PlantSanitary Sewer Collections ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Sanitary Sewer CollectionsTotal Employee ServicesTotal Employee Services $5,749,008 $4,882,906 $0 $0 $866,102 $0 $0 $0 Sanitary Sewer Collections
Other Services
Sanitary Sewer CollectionsTelephoneTelephone $8,000 $6,795 $0 $0 $1,205 $0 $0 $0 As Collection Plant Sanitary Sewer CollectionsMaintenance & Repair ServicesMaintenance & Repair Services 2,528,000 2,147,151 0 0 380,849 0 0 0 As Collection Plant Sanitary Sewer CollectionsUniform/Laundry ServicesUniform/Laundry Services 45,000 38,221 0 0 6,779 0 0 0 As Collection Plant Sanitary Sewer CollectionsDuplication/Copy CostsDuplication/Copy Costs 1,000 849 0 0 151 0 0 0 As Collection Plant Sanitary Sewer CollectionsInsurance PremiumsInsurance Premiums 330,821 280,982 0 0 49,839 0 0 0 As Collection Plant Sanitary Sewer CollectionsAutomotive Equipment RentalAutomotive Equipment Rental 443,366 376,572 0 0 66,794 0 0 0 As Collection Plant Sanitary Sewer CollectionsComputer/Tech/Operation SupportComputer/Tech/Operation Support 165,931 140,933 0 0 24,998 0 0 0 As Collection Plant Sanitary Sewer CollectionsRadio Equipment RentalRadio Equipment Rental 55,261 46,936 0 0 8,325 0 0 0 As Collection Plant Sanitary Sewer CollectionsOther RentalsOther Rentals 35,000 29,727 0 0 5,273 0 0 0 As Collection Plant Sanitary Sewer CollectionsTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 As Collection Plant Sanitary Sewer CollectionsPublicity & AdvertisingPublicity & Advertising 1,000 849 0 0 151 0 0 0 As Collection Plant Sanitary Sewer CollectionsPostage/Mailing ServicesPostage/Mailing Services 6,000 5,096 0 0 904 0 0 0 As Collection Plant Sanitary Sewer CollectionsProcessing FeesProcessing Fees 118,000 100,223 0 0 17,777 0 0 0 As Collection Plant Sanitary Sewer CollectionsTesting & Analysis ServicesTesting & Analysis Services 1,500 1,274 0 0 226 0 0 0 As Collection Plant Sanitary Sewer CollectionsTraining ServicesTraining Services 40,000 33,974 0 0 6,026 0 0 0 As Collection Plant Sanitary Sewer CollectionsProfessional & Special ServicesProfessional & Special Services 535,000 454,401 0 0 80,599 0 0 0 As Collection Plant Sanitary Sewer CollectionsOther ServicesOther Services 0 0 0 0 0 0 0 0 As Collection Plant Sanitary Sewer CollectionsElectricityElectricity 1,000 849 0 0 151 0 0 0 As Collection PlantSanitary Sewer Collections ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Sanitary Sewer CollectionsTotal Other ServicesTotal Other Services $4,314,879 $3,664,832 $0 $0 $650,047 $0 $0 $0 Sanitary Sewer Collections
Materials & Supplies
Sanitary Sewer CollectionsMaterials & SuppliesMaterials & Supplies $625,000 $530,842 $0 $0 $94,158 $0 $0 $0 As Collection Plant Sanitary Sewer CollectionsFuels - Gas/Oil/PropaneFuels - Gas/Oil/Propane 185,621 157,657 0 0 27,964 0 0 0 As Collection Plant Sanitary Sewer CollectionsChemicalsChemicals 1,500,000 1,274,021 0 0 225,979 0 0 0 As Collection Plant Sanitary Sewer CollectionsComputer SoftwareComputer Software 7,000 5,945 0 0 1,055 0 0 0 As Collection Plant Sanitary Sewer CollectionsNon-Capital AssetsNon-Capital Assets 250,000 212,337 0 0 37,663 0 0 0 As Collection PlantSanitary Sewer Collections ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Sanitary Sewer CollectionsTotal Materials & SuppliesTotal Materials & Supplies $2,567,621 $2,180,803 $0 $0 $386,818 $0 $0 $0 Sanitary Sewer Collections
Other Expenses
Sanitary Sewer CollectionsTrainingTraining $0 $0 $0 $0 $0 $0 $0 $0 As Collection Plant Sanitary Sewer CollectionsMeetings & TravelMeetings & Travel 1,000 849 0 0 151 0 0 0 As Collection Plant Sanitary Sewer CollectionsMembershipsMemberships 25,000 21,234 0 0 3,766 0 0 0 As Collection Plant Sanitary Sewer CollectionsRetirement ExpenseRetirement Expense 289,303 245,719 0 0 43,584 0 0 0 As Collection Plant Sanitary Sewer CollectionsVehicle AcquisitionVehicle Acquisition 1,400,000 1,189,087 0 0 210,913 0 0 0 As Collection Plant Sanitary Sewer CollectionsEquipment AcquisitionEquipment Acquisition 0 0 0 0 0 0 0 0 As Collection Plant Sanitary Sewer CollectionsSettlement PaymentsSettlement Payments 105,845 89,899 0 0 15,946 0 0 0 As Collection PlantSanitary Sewer Collections ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Sanitary Sewer CollectionsTotal Other ExpensesTotal Other Expenses $1,821,148 $1,546,788 $0 $0 $274,360 $0 $0 $0Sanitary Sewer Collections Total Sanitary Sewer Collections $14,452,656 $12,275,329 $0 $0 $2,177,327 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 6 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
Laboratory
Employee Services
LaboratorySalaries - RegularSalaries - Regular $520,429 $0 $260,215 $260,215 $0 $0 $0 $0 50.0% CBOD 50.0% SS LaboratorySalaries Part Time - TempSalaries Part Time - Temp 40,500 0 20,250 20,250 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryRegular OvertimeRegular Overtime 3,600 0 1,800 1,800 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryHoliday PayHoliday Pay 3,450 0 1,725 1,725 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryAdditional PayAdditional Pay 900 0 450 450 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryRetirementRetirement 149,300 0 74,650 74,650 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryDeferred CompensationDeferred Compensation 21,013 0 10,507 10,507 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryMedicareMedicare 8,242 0 4,121 4,121 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryHealth/Dental/VisionHealth/Dental/Vision 112,140 0 56,070 56,070 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryL/T Disability InsuranceL/T Disability Insurance 3,278 0 1,639 1,639 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryLife InsuranceLife Insurance 475 0 238 238 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryWorkers CompensationWorkers Compensation 12,785 0 6,393 6,393 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryUnemployment InsuranceUnemployment Insurance 589 0 295 295 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryCell Phone AllowanceCell Phone Allowance 540 0 270 270 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryRetirement Pension BondRetirement Pension Bond 0 0 0 0 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryEmployee Separation PayEmployee Separation Pay 6,432 0 3,216 3,216 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryVacation Sell BackVacation Sell Back 1,061 0 531 531 0 0 0 0 50.0% CBOD 50.0% SSLaboratory ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- LaboratoryTotal Employee ServicesTotal Employee Services $884,734 $0 $442,367 $442,367 $0 $0 $0 $0 Laboratory
Other Services
LaboratoryTelephoneTelephone $1,875 $0 $938 $938 $0 $0 $0 $0 50.0% CBOD 50.0% SS LaboratoryMaintenance & Repair ServicesMaintenance & Repair Services 63,000 0 31,500 31,500 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryUniform/Laundry ServicesUniform/Laundry Services 6,375 0 3,188 3,188 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryDuplication/Copy CostsDuplication/Copy Costs 375 0 188 188 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryInsurance PremiumsInsurance Premiums 58,031 0 29,016 29,016 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryAutomotive Equipment RentalAutomotive Equipment Rental 15,997 0 7,998 7,998 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryComputer/Tech/Operation SupportComputer/Tech/Operation Support 39,293 0 19,647 19,647 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryRadio Equipment RentalRadio Equipment Rental 1,543 0 772 772 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryPublicity & AdvertisingPublicity & Advertising 1,200 0 600 600 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryPostage/Mailing ServicesPostage/Mailing Services 225 0 113 113 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryProcessing FeesProcessing Fees 42,375 0 21,188 21,188 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryTesting & Analysis ServicesTesting & Analysis Services 750 0 375 375 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryTraining ServicesTraining Services 11,250 0 5,625 5,625 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryProfessional & Special ServicesProfessional & Special Services 30,000 0 15,000 15,000 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryOther ServicesOther Services 0 0 0 0 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryLaboratory ServiceLaboratory Service 104,625 0 52,313 52,313 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryBuilding Repairs/MaintBuilding Repairs/Maint 1,875 0 938 938 0 0 0 0 50.0% CBOD 50.0% SSLaboratory ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- LaboratoryTotal Other ServicesTotal Other Services $378,789 $0 $189,394 $189,394 $0 $0 $0 $0 Laboratory
Materials & Supplies
LaboratoryMaterials & SuppliesMaterials & Supplies $127,125 $0 $63,563 $63,563 $0 $0 $0 $0 50.0% CBOD 50.0% SS LaboratoryComputer SoftwareComputer Software 118,875 0 59,438 59,438 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryFuels - Gas/Oil/PropaneFuels - Gas/Oil/Propane 2,625 0 1,313 1,313 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryChemicalsChemicals 75,000 0 37,500 37,500 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryLibrary MaterialsLibrary Materials 750 0 375 375 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryNon-Capital AssetsNon-Capital Assets 7,500 0 3,750 3,750 0 0 0 0 50.0% CBOD 50.0% SSLaboratory ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- LaboratoryTotal Materials & SuppliesTotal Materials & Supplies $331,875 $0 $165,938 $165,938 $0 $0 $0 $0 Laboratory
Other Expenses
LaboratoryMembershipsMemberships $2,513 $0 $1,257 $1,257 $0 $0 $0 $0 50.0% CBOD 50.0% SS LaboratoryMeetings & TravelMeetings & Travel 1,500 0 750 750 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryTrainingTraining 0 0 0 0 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryVehicle AcquisitionVehicle Acquisition 0 0 0 0 0 0 0 0 50.0% CBOD 50.0% SS LaboratoryEquipment AcquisitionEquipment Acquisition 18,750 0 9,375 9,375 0 0 0 0 50.0% CBOD 50.0% SS LaboratorySettlement PaymentsSettlement Payments 18,334 0 9,167 9,167 0 0 0 0 50.0% CBOD 50.0% SSLaboratory ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- LaboratoryTotal Other ExpensesTotal Other Expenses $41,097 $0 $20,549 $20,549 $0 $0 $0 $0 Laboratory
Total Laboratory $1,636,495 $0 $818,248 $818,248 $0 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 7 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
Other Support Services
Employee Services
Other Support ServicesSalaries - RegularSalaries - Regular $707,156 $0 $0 $0 $707,156 $0 $0 $0 100.0% AC Other Support ServicesSalaries Part Time - TempSalaries Part Time - Temp 0 0 0 0 0 0 0 0 100.0% AC Other Support ServicesRegular OvertimeRegular Overtime 0 0 0 0 0 0 0 0 100.0% AC Other Support ServicesEmployee Separation PayEmployee Separation Pay 8,740 0 0 0 8,740 0 0 0 100.0% AC Other Support ServicesAdditional PayAdditional Pay 0 0 0 0 0 0 0 0 100.0% AC Other Support ServicesRetirementRetirement 202,116 0 0 0 202,116 0 0 0 100.0% AC Other Support ServicesDeferred CompensationDeferred Compensation 10,280 0 0 0 10,280 0 0 0 100.0% AC Other Support ServicesMedicareMedicare 9,725 0 0 0 9,725 0 0 0 100.0% AC Other Support ServicesHealth/Dental/VisionHealth/Dental/Vision 118,742 0 0 0 118,742 0 0 0 100.0% AC Other Support ServicesL/T Disability InsuranceL/T Disability Insurance 4,478 0 0 0 4,478 0 0 0 100.0% AC Other Support ServicesLife InsuranceLife Insurance 462 0 0 0 462 0 0 0 100.0% AC Other Support ServicesWorkers CompensationWorkers Compensation 23,032 0 0 0 23,032 0 0 0 100.0% AC Other Support ServicesUnemployment InsuranceUnemployment Insurance 713 0 0 0 713 0 0 0 100.0% AC Other Support ServicesCell Phone AllowanceCell Phone Allowance 4,431 0 0 0 4,431 0 0 0 100.0% AC Other Support ServicesVacation Sell BackVacation Sell Back 1,442 0 0 0 1,442 0 0 0 100.0% ACOther Support Services ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Other Support ServicesTotal Employee ServicesTotal Employee Services $1,091,317 $0 $0 $0 $1,091,317 $0 $0 $0 Other Support Services
Other Services
Other Support ServicesInsurance PremiumsInsurance Premiums $73,048 $0 $0 $0 $73,048 $0 $0 $0 100.0% AC Other Support ServicesProf & Special ServicesProf & Special Services 128,895 0 0 0 128,895 0 0 0 100.0% ACOther Support Services ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Other Support ServicesTotal Other ServicesTotal Other Services $201,943 $0 $0 $0 $201,943 $0 $0 $0 Materials & Supplies
Other Support ServicesMaterials & SuppliesMaterials & Supplies $0 $0 $0 $0 $0 $0 $0 $0 100.0% AC Other Support ServicesSettlement PaymentsSettlement Payments 24,984 0 0 0 24,984 0 0 0 100.0% ACOther Support Services ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Other Support ServicesTotal Materials & SuppliesTotal Materials & Supplies $24,984 $0 $0 $0 $24,984 $0 $0 $0 Total Other Support Services $1,318,244 $0 $0 $0 $1,318,244 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 8 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
Environmental Control
Employee Services
Environmental ControlSalaries - RegularSalaries - Regular $475,417 $148,145 $132,642 $142,796 $51,834 $0 $0 $0 As Treatment Plant Environmental ControlRegular OvertimeRegular Overtime 29,892 9,315 8,340 8,978 3,259 0 0 0 As Treatment Plant Environmental ControlStand By TimeStand By Time 42,342 13,194 11,814 12,718 4,617 0 0 0 As Treatment Plant Environmental ControlEmployee Separation PayEmployee Separation Pay 5,876 1,831 1,639 1,765 641 0 0 0 As Treatment Plant Environmental ControlAdditional PayAdditional Pay 13,992 4,360 3,904 4,203 1,526 0 0 0 As Treatment Plant Environmental ControlRetirementRetirement 140,027 43,634 39,068 42,058 15,267 0 0 0 As Treatment Plant Environmental ControlDeferred CompensationDeferred Compensation 21,772 6,784 6,074 6,539 2,374 0 0 0 As Treatment Plant Environmental ControlMedicareMedicare 8,541 2,661 2,383 2,565 931 0 0 0 As Treatment Plant Environmental ControlHealth/Dental/VisionHealth/Dental/Vision 114,913 35,808 32,061 34,515 12,529 0 0 0 As Treatment Plant Environmental ControlL/T Disability InsuranceL/T Disability Insurance 3,033 945 846 911 331 0 0 0 As Treatment Plant Environmental ControlLife InsuranceLife Insurance 412 128 115 124 45 0 0 0 As Treatment Plant Environmental ControlWorkers CompensationWorkers Compensation 14,998 4,674 4,184 4,505 1,635 0 0 0 As Treatment Plant Environmental ControlUnemployment InsuranceUnemployment Insurance 621 194 173 187 68 0 0 0 As Treatment Plant Environmental ControlCell Phone AllowanceCell Phone Allowance 690 215 193 207 75 0 0 0 As Treatment Plant Environmental ControlRetirement Pension BondRetirement Pension Bond 0 0 0 0 0 0 0 0 As Treatment Plant Environmental ControlHoliday PayHoliday Pay 2,162 674 603 649 236 0 0 0 As Treatment Plant Environmental ControlPart-Time SalariesPart-Time Salaries 23,500 7,323 6,557 7,058 2,562 0 0 0 As Treatment Plant Environmental ControlPart-Time Salaries (2)Part-Time Salaries (2) 15,400 4,799 4,297 4,626 1,679 0 0 0 As Treatment Plant Environmental ControlVacation Sell BackVacation Sell Back 969 302 270 291 106 0 0 0 As Treatment PlantEnvironmental Control ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Environmental ControlTotal Employee ServicesTotal Employee Services $914,557 $284,986 $255,163 $274,696 $99,713 $0 $0 $0 Environmental Control
Other Services
Environmental ControlTelephoneTelephone $6,599 $2,056 $1,841 $1,982 $719 $0 $0 $0 As Treatment Plant Environmental ControlMaintenance & Repair ServicesMaintenance & Repair Services 9,118 2,841 2,544 2,739 994 0 0 0 As Treatment Plant Environmental ControlUniform/Laundry ServicesUniform/Laundry Services 3,948 1,230 1,101 1,186 430 0 0 0 As Treatment Plant Environmental ControlDuplication/Copy CostsDuplication/Copy Costs 2,350 732 656 706 256 0 0 0 As Treatment Plant Environmental ControlInsurance PremiumsInsurance Premiums 58,687 18,288 16,374 17,627 6,399 0 0 0 As Treatment Plant Environmental ControlAutomotive Equipment RentalAutomotive Equipment Rental 20,821 6,488 5,809 6,254 2,270 0 0 0 As Treatment Plant Environmental ControlComputer/Tech/Operation SupportComputer/Tech/Operation Support 73,028 22,756 20,375 21,935 7,962 0 0 0 As Treatment Plant Environmental ControlRadio Equipment RentalRadio Equipment Rental 2,223 693 620 668 242 0 0 0 As Treatment Plant Environmental ControlPublicity & AdvertisingPublicity & Advertising 1,410 439 393 424 154 0 0 0 As Treatment Plant Environmental ControlPrinting & MappingPrinting & Mapping 0 0 0 0 0 0 0 0 As Treatment Plant Environmental ControlPostage/Mailing ServicesPostage/Mailing Services 2,350 732 656 706 256 0 0 0 As Treatment Plant Environmental ControlProcessing FeesProcessing Fees 1,692 527 472 508 184 0 0 0 As Treatment Plant Environmental ControlTesting & Analysis ServicesTesting & Analysis Services 705 220 197 212 77 0 0 0 As Treatment Plant Environmental ControlTraining ServicesTraining Services 15,510 4,833 4,327 4,659 1,691 0 0 0 As Treatment Plant Environmental ControlProfessional & Special ServicesProfessional & Special Services 177,397 55,279 49,494 53,283 19,341 0 0 0 As Treatment Plant Environmental ControlOther ServicesOther Services 0 0 0 0 0 0 0 0 As Treatment Plant Environmental ControlLaboratory ServicesLaboratory Services 94,000 29,291 26,226 28,234 10,249 0 0 0 As Treatment Plant Environmental ControlSecurity & Alarm ServicesSecurity & Alarm Services 1,410 439 393 424 154 0 0 0 As Treatment PlantEnvironmental Control ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Environmental ControlTotal Other ServicesTotal Other Services $471,248 $146,846 $131,479 $141,544 $51,379 $0 $0 $0 Environmental Control
Materials & Supplies
Environmental ControlMaterials & SuppliesMaterials & Supplies $18,800 $5,858 $5,245 $5,647 $2,050 $0 $0 $0 As Treatment Plant Environmental ControlComputer SoftwareComputer Software 36,660 11,424 10,228 11,011 3,997 0 0 0 As Treatment Plant Environmental ControlFuels - Gas/Oil/PropaneFuels - Gas/Oil/Propane 10,707 3,336 2,987 3,216 1,167 0 0 0 As Treatment Plant Environmental ControlLibrary MaterialsLibrary Materials 1,880 586 525 565 205 0 0 0 As Treatment Plant Environmental ControlNon-Capital AssetsNon-Capital Assets 8,460 2,636 2,360 2,541 922 0 0 0 As Treatment PlantEnvironmental Control ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Environmental ControlTotal Materials & SuppliesTotal Materials & Supplies $76,507 $23,841 $21,346 $22,980 $8,341 $0 $0 $0 Environmental Control
Other Expenses
Environmental ControlTrainingTraining $0 $0 $0 $0 $0 $0 $0 $0 As Treatment Plant Environmental ControlMeetings & TravelMeetings & Travel 564 176 157 169 61 0 0 0 As Treatment Plant Environmental ControlMembershipsMemberships 2,021 630 564 607 220 0 0 0 As Treatment Plant Environmental ControlRetirement ExpenseRetirement Expense 31,156 9,709 8,693 9,358 3,397 0 0 0 As Treatment Plant Environmental ControlVehicle Acquisition Vehicle Acquisition 82,156 25,601 22,922 24,676 8,957 0 0 0 As Treatment Plant Environmental ControlSettlement PaymentsSettlement Payments 17,233 5,370 4,808 5,176 1,879 0 0 0 As Treatment PlantEnvironmental Control ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Environmental ControlTotal Other ExpensesTotal Other Expenses $133,130 $41,485 $37,143 $39,987 $14,515 $0 $0 $0 Environmental Control
Total Environmental Control $1,595,443 $497,158 $445,131 $479,206 $173,948 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 9 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
Treatment Plant Maintenance
Employee Services
Treatment Plant MaintenanceSalaries - RegularSalaries - Regular $1,640,625 $511,237 $457,737 $492,777 $178,875 $0 $0 $0 As Treatment Plant Treatment Plant MaintenanceRegular OvertimeRegular Overtime 60,000 18,697 16,740 18,022 6,542 0 0 0 As Treatment Plant Treatment Plant MaintenanceStand By Time (Call Back)Stand By Time (Call Back) 30,100 9,379 8,398 9,041 3,282 0 0 0 As Treatment Plant Treatment Plant MaintenanceHoliday PayHoliday Pay 2,000 623 558 601 218 0 0 0 As Treatment Plant Treatment Plant MaintenanceEmployee Separation PayEmployee Separation Pay 20,276 6,318 5,657 6,090 2,211 0 0 0 As Treatment Plant Treatment Plant MaintenanceAdditional PayAdditional Pay 7,739 2,412 2,159 2,324 844 0 0 0 As Treatment Plant Treatment Plant MaintenanceRetirementRetirement 476,406 148,453 132,918 143,093 51,942 0 0 0 As Treatment Plant Treatment Plant MaintenanceDeferred CompensationDeferred Compensation 88,387 27,542 24,660 26,548 9,637 0 0 0 As Treatment Plant Treatment Plant MaintenanceMedicareMedicare 25,193 7,850 7,029 7,567 2,747 0 0 0 As Treatment Plant Treatment Plant MaintenanceHealth/Dental/VisionHealth/Dental/Vision 330,812 103,085 92,297 99,362 36,068 0 0 0 As Treatment Plant Treatment Plant MaintenanceL-T Disability InsuranceL-T Disability Insurance 10,431 3,250 2,910 3,133 1,137 0 0 0 As Treatment Plant Treatment Plant MaintenanceLife InsuranceLife Insurance 1,418 442 396 426 155 0 0 0 As Treatment Plant Treatment Plant MaintenanceWorkers' CompensationWorkers' Compensation 121,256 37,785 33,831 36,420 13,220 0 0 0 As Treatment Plant Treatment Plant MaintenanceUnemployment InsuranceUnemployment Insurance 1,769 551 494 531 193 0 0 0 As Treatment Plant Treatment Plant MaintenanceCell Phone AllowanceCell Phone Allowance 3,300 1,028 921 991 360 0 0 0 As Treatment Plant Treatment Plant MaintenanceVacation Sell BackVacation Sell Back 4,918 1,533 1,372 1,477 536 0 0 0 As Treatment PlantTreatment Plant Maintenance ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Treatment Plant MaintenanceTotal Employee ServicesTotal Employee Services $2,824,630 $880,186 $788,076 $848,403 $307,965 $0 $0 $0 Treatment Plant Maintenance
Other Services
Treatment Plant MaintenanceTelephoneTelephone $11,000 $3,428 $3,069 $3,304 $1,199 $0 $0 $0 As Treatment Plant Treatment Plant MaintenanceMaint & Repair ServicesMaint & Repair Services 700,000 218,128 195,301 210,251 76,320 0 0 0 As Treatment Plant Treatment Plant MaintenanceUniform/Laundry ServicesUniform/Laundry Services 21,000 6,544 5,859 6,308 2,290 0 0 0 As Treatment Plant Treatment Plant MaintenanceDuplicating/Copy CostsDuplicating/Copy Costs 1,000 312 279 300 109 0 0 0 As Treatment Plant Treatment Plant MaintenanceInsurance PremiumsInsurance Premiums 178,117 55,503 49,695 53,499 19,420 0 0 0 As Treatment Plant Treatment Plant MaintenanceAutomotive Equip RentalAutomotive Equip Rental 165,254 51,495 46,106 49,635 18,017 0 0 0 As Treatment Plant Treatment Plant MaintenanceComputer/Tech/Oper SupprtComputer/Tech/Oper Supprt 152,370 47,480 42,511 45,766 16,613 0 0 0 As Treatment Plant Treatment Plant MaintenanceRadio Equipment RentalRadio Equipment Rental 40,688 12,679 11,352 12,221 4,436 0 0 0 As Treatment Plant Treatment Plant MaintenanceOther RentalsOther Rentals 5,000 1,558 1,395 1,502 545 0 0 0 As Treatment Plant Treatment Plant MaintenanceTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 As Treatment Plant Treatment Plant MaintenancePublicity & AdvertisingPublicity & Advertising 1,000 312 279 300 109 0 0 0 As Treatment Plant Treatment Plant MaintenancePostage/Mailing ServicesPostage/Mailing Services 2,500 779 698 751 273 0 0 0 As Treatment Plant Treatment Plant MaintenanceLegal ServicesLegal Services 0 0 0 0 0 0 0 0 As Treatment Plant Treatment Plant MaintenanceEngineering ServicesEngineering Services 0 0 0 0 0 0 0 0 As Treatment Plant Treatment Plant MaintenanceTesting & Analysis ServicesTesting & Analysis Services 1,000 312 279 300 109 0 0 0 As Treatment Plant Treatment Plant MaintenanceProf & Special ServicesProf & Special Services 37,000 11,530 10,323 11,113 4,034 0 0 0 As Treatment Plant Treatment Plant MaintenanceOther ServicesOther Services 0 0 0 0 0 0 0 0 As Treatment Plant Treatment Plant MaintenanceBuilding Repairs/MaintBuilding Repairs/Maint 15,000 4,674 4,185 4,505 1,635 0 0 0 As Treatment Plant Treatment Plant MaintenanceProcessing FeesProcessing Fees 500 156 140 150 55 0 0 0 As Treatment Plant Treatment Plant MaintenanceVacation Sell Back (2)Vacation Sell Back (2) 3,346 1,043 934 1,005 365 0 0 0 As Treatment Plant Treatment Plant MaintenanceBuildings and StructuresBuildings and Structures 250,000 77,903 69,750 75,090 27,257 0 0 0 As Treatment PlantTreatment Plant Maintenance ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Treatment Plant MaintenanceTotal Other ServicesTotal Other Services $1,584,775 $493,834 $442,154 $476,001 $172,785 $0 $0 $0 Materials & Supplies
Treatment Plant MaintenanceMaterials & SuppliesMaterials & Supplies $900,000 $280,450 $251,101 $270,323 $98,126 $0 $0 $0 As Treatment Plant Treatment Plant MaintenanceFuels-Gas/Oil/PropaneFuels-Gas/Oil/Propane 106,078 33,055 29,596 31,862 11,566 0 0 0 As Treatment Plant Treatment Plant MaintenanceNon-Capital Assets (2)Non-Capital Assets (2) 525,000 163,596 146,476 157,688 57,240 0 0 0 As Treatment PlantTreatment Plant Maintenance ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Treatment Plant MaintenanceTotal Materials & SuppliesTotal Materials & Supplies $1,531,078 $477,101 $427,173 $459,873 $166,931 $0 $0 $0 Other Expenses
Treatment Plant MaintenanceTrainingTraining $5,000 $1,558 $1,395 $1,502 $545 $0 $0 $0 As Treatment Plant Treatment Plant MaintenanceMeetings & TravelMeetings & Travel 500 156 140 150 55 0 0 0 As Treatment Plant Treatment Plant MaintenanceRetirement ExpenseRetirement Expense 244,795 76,281 68,298 73,526 26,690 0 0 0 As Treatment Plant Treatment Plant MaintenanceVehicle AcquisitionVehicle Acquisition 265,000 82,577 73,935 79,595 28,893 0 0 0 As Treatment Plant Treatment Plant MaintenanceEquipment AcquisitionEquipment Acquisition 110,102 34,309 30,719 33,070 12,004 0 0 0 As Treatment Plant Treatment Plant MaintenanceCapital MaintenanceCapital Maintenance 300,000 93,483 83,700 90,108 32,709 0 0 0 As Treatment Plant Treatment Plant MaintenanceSettlement PaymentsSettlement Payments 58,819 18,329 16,411 17,667 6,413 0 0 0 As Treatment PlantTreatment Plant Maintenance ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Treatment Plant MaintenanceTotal Other ExpensesTotal Other Expenses $984,216 $306,693 $274,598 $295,618 $107,307 $0 $0 $0 Other Support Services
Total Treatment Plant Maintenance $6,924,699 $2,157,814 $1,932,001 $2,079,896 $754,989 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 10 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
Sanitary Pump Stations
Employee Services
Sanitary Pump StationsSalaries - RegularSalaries - Regular $1,481,488 $1,481,488 $0 $0 $0 $0 $0 $0 As Pump Stations Sanitary Pump StationsRegular OvertimeRegular Overtime 60,000 60,000 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsStand By Time (Call Back)Stand By Time (Call Back) 22,600 22,600 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsHoliday PayHoliday Pay 1,000 1,000 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsEmployee Separation PayEmployee Separation Pay 18,310 18,310 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsAdditional PayAdditional Pay 8,674 8,674 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsRetirementRetirement 424,024 424,024 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsDeferred CompensationDeferred Compensation 79,193 79,193 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsMedicareMedicare 22,690 22,690 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsHealth/Dental/VisionHealth/Dental/Vision 271,111 271,111 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsL-T Disability InsuranceL-T Disability Insurance 9,375 9,375 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsLife InsuranceLife Insurance 1,155 1,155 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsWorkers' CompensationWorkers' Compensation 108,927 108,927 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsUnemployment InsuranceUnemployment Insurance 1,592 1,592 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsCell Phone AllowanceCell Phone Allowance 2,448 2,448 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsVacation Sell BackVacation Sell Back 3,021 3,021 0 0 0 0 0 0 As Pump StationsSanitary Pump Stations ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Sanitary Pump StationsTotal Employee ServicesTotal Employee Services $2,515,608 $2,515,608 $0 $0 $0 $0 $0 $0 Treatment Plant Maintenance
Other Services
Sanitary Pump StationsElectricityElectricity $1,692,000 $1,692,000 $0 $0 $0 $0 $0 $0 As Pump Stations Sanitary Pump StationsGasGas 16,920 16,920 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsWaterWater 50,000 50,000 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsTelephoneTelephone 12,500 12,500 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsStorm WaterStorm Water 3,000 3,000 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsMaint. & Repair ServicesMaint. & Repair Services 400,000 400,000 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsDuplication/Copy CostsDuplication/Copy Costs 200 200 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsInsurance PremiumsInsurance Premiums 160,244 160,244 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsAutomotive Equip RentalAutomotive Equip Rental 89,576 89,576 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsComputer/Tech/Oper SupprtComputer/Tech/Oper Supprt 0 0 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsRadio Equipment RentalRadio Equipment Rental 0 0 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsOther ServicesOther Services 0 0 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsPool Vehicle RentalPool Vehicle Rental 0 0 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsPrinting & MappingPrinting & Mapping 0 0 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsPostage/Mailing ServicesPostage/Mailing Services 2,500 2,500 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsProcessing FeesProcessing Fees 8,000 8,000 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsTesting & Analysis ServcsTesting & Analysis Servcs 500 500 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsEngineering ServicesEngineering Services 0 0 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsProf & Special ServicesProf & Special Services 24,000 24,000 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsPublicity & AdvertisingPublicity & Advertising 500 500 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsUniform/Laundry ServicesUniform/Laundry Services 15,500 15,500 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsTelephone RentalTelephone Rental 58,538 58,538 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsBuilding Repairs/MaintBuilding Repairs/Maint 15,000 15,000 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsRentRent 1,500 1,500 0 0 0 0 0 0 As Pump StationsSanitary Pump Stations ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Sanitary Pump StationsTotal Other ServicesTotal Other Services $2,550,478 $2,550,478 $0 $0 $0 $0 $0 $0 Materials & Supplies
Sanitary Pump StationsMaterials & SuppliesMaterials & Supplies $301,164 $301,164 $0 $0 $0 $0 $0 $0 As Pump Stations Sanitary Pump StationsFuels-Gas/Oil/PropaneFuels-Gas/Oil/Propane 0 0 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsNon-Capital AssetsNon-Capital Assets 500,000 500,000 0 0 0 0 0 0 As Pump StationsSanitary Pump Stations ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Sanitary Pump StationsTotal Materials & SuppliesTotal Materials & Supplies $801,164 $801,164 $0 $0 $0 $0 $0 $0 Sanitary Pump Stations
Other Expenses
Sanitary Pump StationsTrainingTraining $2,500 $2,500 $0 $0 $0 $0 $0 $0 As Pump Stations Sanitary Pump StationsTaxesTaxes 8,500 8,500 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsVehicle AcquisitionVehicle Acquisition 75,000 75,000 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsEquipment AcquisitionEquipment Acquisition 0 0 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsSettlement PaymentsSettlement Payments 52,381 52,381 0 0 0 0 0 0 As Pump Stations Sanitary Pump StationsCapital MaintenanceCapital Maintenance 75,000 75,000 0 0 0 0 0 0 As Pump StationsSanitary Pump Stations ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Sanitary Pump StationsTotal Other ExpensesTotal Other Expenses $213,381 $213,381 $0 $0 $0 $0 $0 $0 Sanitary Pump Stations
Total Sanitary Pump Stations $6,080,631 $6,080,631 $0 $0 $0 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 11 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
Regulatory Compliance
Employee Services
Regulatory ComplianceSummary AccountSummary Account $112,903 $0 $0 $0 $112,903 $0 $0 $0 100.0% AC Regulatory ComplianceRetirementRetirement 32,120 0 0 0 32,120 0 0 0 100.0% AC Regulatory ComplianceDeferred CompensationDeferred Compensation 0 0 0 0 0 0 0 0 100.0% AC Regulatory ComplianceMedicare/Social SecurityMedicare/Social Security 1,637 0 0 0 1,637 0 0 0 100.0% AC Regulatory ComplianceHealth/Dental/VisionHealth/Dental/Vision 13,440 0 0 0 13,440 0 0 0 100.0% AC Regulatory ComplianceL/T Disability InsuranceL/T Disability Insurance 712 0 0 0 712 0 0 0 100.0% AC Regulatory ComplianceLife InsuranceLife Insurance 57 0 0 0 57 0 0 0 100.0% AC Regulatory ComplianceWorker's CompensationWorker's Compensation 2,506 0 0 0 2,506 0 0 0 100.0% AC Regulatory ComplianceUnemployment InsuranceUnemployment Insurance 113 0 0 0 113 0 0 0 100.0% AC Regulatory ComplianceAllowancesAllowances 0 0 0 0 0 0 0 0 100.0% AC Regulatory ComplianceInsurance PremiumsInsurance Premiums 11,629 0 0 0 11,629 0 0 0 100.0% ACRegulatory Compliance ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Regulatory ComplianceTotal Employee ServicesTotal Employee Services $175,117 $0 $0 $0 $175,117 $0 $0 $0 Other Services
Regulatory ComplianceProcessing FeesProcessing Fees $0 $0 $0 $0 $0 $0 $0 $0 100.0% AC Regulatory ComplianceProf & Special ServicesProf & Special Services 58,000 0 0 0 58,000 0 0 0 100.0% AC Regulatory ComplianceMaterials and SuppliesMaterials and Supplies 3,300 0 0 0 3,300 0 0 0 100.0% AC Regulatory ComplianceTrainingTraining 550 0 0 0 550 0 0 0 100.0% AC Regulatory ComplianceSummary Account (2)Summary Account (2) 3,500 0 0 0 3,500 0 0 0 100.0% AC Regulatory ComplianceDeferred Compensation (2)Deferred Compensation (2) 9 0 0 0 9 0 0 0 100.0% AC Regulatory ComplianceDeferred Compensation (3)Deferred Compensation (3) 48 0 0 0 48 0 0 0 100.0% ACRegulatory Compliance ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Regulatory ComplianceTotal Other ServicesTotal Other Services $65,407 $0 $0 $0 $65,407 $0 $0 $0 Total Regulatory Compliance $240,524 $0 $0 $0 $240,524 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 12 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
Safety Services
Employee Services
Safety ServicesSalaries - RegularSalaries - Regular $0 $0 $0 $0 $0 $0 $0 $0 100.0% AC Safety ServicesRegular OvertimeRegular Overtime 0 0 0 0 0 0 0 0 100.0% AC Safety ServicesRetirementRetirement 33,657 0 0 0 33,657 0 0 0 100.0% AC Safety ServicesDeferred CompensationDeferred Compensation 2,392 0 0 0 2,392 0 0 0 100.0% AC Safety ServicesMedicareMedicare 1,722 0 0 0 1,722 0 0 0 100.0% AC Safety ServicesHealth/Dental/VisionHealth/Dental/Vision 21,001 0 0 0 21,001 0 0 0 100.0% AC Safety ServicesL/T Disability InsuranceL/T Disability Insurance 742 0 0 0 742 0 0 0 100.0% AC Safety ServicesLife InsuranceLife Insurance 87 0 0 0 87 0 0 0 100.0% AC Safety ServicesWorkers CompensationWorkers Compensation 3,664 0 0 0 3,664 0 0 0 100.0% AC Safety ServicesUnemployment InsuranceUnemployment Insurance 118 0 0 0 118 0 0 0 100.0% AC Safety ServicesCell Phone AllowanceCell Phone Allowance 600 0 0 0 600 0 0 0 100.0% AC Safety ServicesSummary AccountSummary Account 117,704 0 0 0 117,704 0 0 0 100.0% AC Safety ServicesEmployee Separation PayEmployee Separation Pay 1,455 0 0 0 1,455 0 0 0 100.0% AC Safety ServicesAdditional PayAdditional Pay 600 0 0 0 600 0 0 0 100.0% AC Safety ServicesVacation Sell BackVacation Sell Back 240 0 0 0 240 0 0 0 100.0% ACSafety Services ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Safety ServicesTotal Employee ServicesTotal Employee Services $183,982 $0 $0 $0 $183,982 $0 $0 $0 Safety Services
Other Services
Safety ServicesMaint. & Repair ServicesMaint. & Repair Services $1,500 $0 $0 $0 $1,500 $0 $0 $0 100.0% AC Safety ServicesUniform/Laundry ServicesUniform/Laundry Services 200 0 0 0 200 0 0 0 100.0% AC Safety ServicesDuplication/Copy CostsDuplication/Copy Costs 1,750 0 0 0 1,750 0 0 0 100.0% AC Safety ServicesInsurance PremiumsInsurance Premiums 12,258 0 0 0 12,258 0 0 0 100.0% AC Safety ServicesComputer/Tech/Oper SupprtComputer/Tech/Oper Supprt 44,004 0 0 0 44,004 0 0 0 100.0% AC Safety ServicesRadio Equipment RentalRadio Equipment Rental 1,309 0 0 0 1,309 0 0 0 100.0% AC Safety ServicesTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 100.0% AC Safety ServicesPostage/Mailing ServicesPostage/Mailing Services 175 0 0 0 175 0 0 0 100.0% AC Safety ServicesTraining ServicesTraining Services 0 0 0 0 0 0 0 0 100.0% AC Safety ServicesProf & Special ServicesProf & Special Services 0 0 0 0 0 0 0 0 100.0% AC Safety ServicesOther ServicesOther Services 0 0 0 0 0 0 0 0 100.0% AC Safety ServicesSummary Account (2)Summary Account (2) 50,000 0 0 0 50,000 0 0 0 100.0% AC Safety ServicesTelephoneTelephone 250 0 0 0 250 0 0 0 100.0% AC Safety ServicesPublicity & AdvertisingPublicity & Advertising 500 0 0 0 500 0 0 0 100.0% AC Safety ServicesSecurity & Alarm ServicesSecurity & Alarm Services 180,000 0 0 0 180,000 0 0 0 100.0% ACSafety Services ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Safety ServicesTotal Other ServicesTotal Other Services $291,946 $0 $0 $0 $291,946 $0 $0 $0 Materials & Supplies
Safety ServicesMaterials and SuppliesMaterials and Supplies $0 $0 $0 $0 $0 $0 $0 $0 100.0% AC Safety ServicesComputer SoftwareComputer Software 6,000 0 0 0 6,000 0 0 0 100.0% AC Safety ServicesSubscription-PeriodicalSubscription-Periodical 0 0 0 0 0 0 0 0 100.0% AC Safety ServicesLibrary MaterialsLibrary Materials 0 0 0 0 0 0 0 0 100.0% AC Safety ServicesSummary Account (3)Summary Account (3) 30,000 0 0 0 30,000 0 0 0 100.0% AC Safety ServicesNon-Capital AssetsNon-Capital Assets 2,000 0 0 0 2,000 0 0 0 100.0% ACSafety Services ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Safety ServicesTotal Materials & SuppliesTotal Materials & Supplies $38,000 $0 $0 $0 $38,000 $0 $0 $0 Other Expenses
Safety ServicesTrainingTraining $0 $0 $0 $0 $0 $0 $0 $0 100.0% AC Safety ServicesMembershipsMemberships 150 0 0 0 150 0 0 0 100.0% AC Safety ServicesSummary Account (4)Summary Account (4) 2,500 0 0 0 2,500 0 0 0 100.0% AC Safety ServicesSettlement PaymentsSettlement Payments 4,160 0 0 0 4,160 0 0 0 100.0% ACSafety Services ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Safety ServicesTotal Other ExpensesTotal Other Expenses $6,810 $0 $0 $0 $6,810 $0 $0 $0 Safety Services
Total Safety Services $520,738 $0 $0 $0 $520,738 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 13 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
SCADA Services
Employee Services
SCADA ServicesSalaries - RegularSalaries - Regular $0 $0 $0 $0 $0 $0 $0 $0 As Net Plant in Service SCADA ServicesRegular OvertimeRegular Overtime 1,100 560 181 195 165 0 0 0 As Net Plant in Service SCADA ServicesRetirementRetirement 56,805 28,896 9,344 10,059 8,506 0 0 0 As Net Plant in Service SCADA ServicesMedicareMedicare 2,904 1,477 478 514 435 0 0 0 As Net Plant in Service SCADA ServicesHealth/Dental/VisionHealth/Dental/Vision 28,728 14,613 4,726 5,087 4,302 0 0 0 As Net Plant in Service SCADA ServicesL/T Disability InsuranceL/T Disability Insurance 1,256 639 207 222 188 0 0 0 As Net Plant in Service SCADA ServicesLife InsuranceLife Insurance 110 56 18 19 16 0 0 0 As Net Plant in Service SCADA ServicesWorkers CompensationWorkers Compensation 6,055 3,080 996 1,072 907 0 0 0 As Net Plant in Service SCADA ServicesUnemployment InsuranceUnemployment Insurance 202 103 33 36 30 0 0 0 As Net Plant in Service SCADA ServicesCell Phone AllowanceCell Phone Allowance 0 0 0 0 0 0 0 0 As Net Plant in Service SCADA ServicesSummary AccountSummary Account 199,509 101,487 32,818 35,330 29,874 0 0 0 As Net Plant in Service SCADA ServicesEmployee Separation PayEmployee Separation Pay 3,862 1,965 635 684 578 0 0 0 As Net Plant in Service SCADA ServicesVacation Sell BackVacation Sell Back 407 207 67 72 61 0 0 0 As Net Plant in ServiceSCADA Services ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- SCADA ServicesTotal Employee ServicesTotal Employee Services $300,938 $153,082 $49,503 $53,292 $45,061 $0 $0 $0 SCADA Services
Other Services
SCADA ServicesTelephoneTelephone $18,700 $9,512 $3,076 $3,312 $2,800 $0 $0 $0 As Net Plant in Service SCADA ServicesInsurance PremiumsInsurance Premiums 20,664 10,511 3,399 3,659 3,094 0 0 0 As Net Plant in Service SCADA ServicesComputer/Tech/Oper SupprtComputer/Tech/Oper Supprt 42,113 21,422 6,927 7,458 6,306 0 0 0 As Net Plant in Service SCADA ServicesTelephone RentalTelephone Rental 0 0 0 0 0 0 0 0 As Net Plant in Service SCADA ServicesProf & Special ServicesProf & Special Services 0 0 0 0 0 0 0 0 As Net Plant in Service SCADA ServicesSummary Account (2)Summary Account (2) 49,500 25,180 8,142 8,766 7,412 0 0 0 As Net Plant in ServiceSCADA Services ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- SCADA ServicesTotal Other ServicesTotal Other Services $130,977 $66,626 $21,545 $23,194 $19,612 $0 $0 $0 SCADA Services
Materials & Supplies
SCADA ServicesMaterials & SuppliesMaterials & Supplies $0 $0 $0 $0 $0 $0 $0 $0 As Net Plant in Service SCADA ServicesComputer SoftwareComputer Software 110,000 55,955 18,094 19,479 16,471 0 0 0 As Net Plant in Service SCADA ServicesSummary Account (3)Summary Account (3) 2,750 1,399 452 487 412 0 0 0 As Net Plant in Service SCADA ServicesNon-Capital AssetsNon-Capital Assets 165,000 83,933 27,142 29,219 24,706 0 0 0 As Net Plant in ServiceSCADA Services ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- SCADA ServicesTotal Materials & SuppliesTotal Materials & Supplies $277,750 $141,287 $45,688 $49,186 $41,589 $0 $0 $0 Other Expenses
SCADA ServicesMeetings & TravelMeetings & Travel $0 $0 $0 $0 $0 $0 $0 $0 As Net Plant in Service SCADA ServicesSummary Account (4)Summary Account (4) 2,750 1,399 452 487 412 0 0 0 As Net Plant in Service SCADA ServicesSettlement PaymentsSettlement Payments 7,022 3,572 1,155 1,243 1,051 0 0 0 As Net Plant in ServiceSCADA Services ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- SCADA ServicesTotal Other ExpensesTotal Other Expenses $9,772 $4,971 $1,607 $1,730 $1,463 $0 $0 $0 Total SCADA Services $719,437 $365,966 $118,343 $127,402 $107,725 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 14 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
Outreach & Training Services
Employee Services
Outreach & Training ServicesRegular OvertimeRegular Overtime $350 $0 $0 $0 $350 $0 $0 $0 100.0% AC Outreach & Training ServicesMedicareMedicare 639 0 0 0 639 0 0 0 100.0% AC Outreach & Training ServicesWorkers CompensationWorkers Compensation 1,357 0 0 0 1,357 0 0 0 100.0% AC Outreach & Training ServicesSummary AccountSummary Account 43,873 0 0 0 43,873 0 0 0 100.0% AC Outreach & Training ServicesEmployee Separation PayEmployee Separation Pay 542 0 0 0 542 0 0 0 100.0% AC Outreach & Training ServicesAdditional PayAdditional Pay 0 0 0 0 0 0 0 0 100.0% AC Outreach & Training ServicesRetirementRetirement 12,482 0 0 0 12,482 0 0 0 100.0% AC Outreach & Training ServicesHealth/Dental/VisionHealth/Dental/Vision 5,880 0 0 0 5,880 0 0 0 100.0% AC Outreach & Training ServicesL/T Disability InsuranceL/T Disability Insurance 276 0 0 0 276 0 0 0 100.0% AC Outreach & Training ServicesLife InsuranceLife Insurance 25 0 0 0 25 0 0 0 100.0% AC Outreach & Training ServicesUnemployment InsuranceUnemployment Insurance 44 0 0 0 44 0 0 0 100.0% AC Outreach & Training ServicesAllowancesAllowances 210 0 0 0 210 0 0 0 100.0% AC Outreach & Training ServicesAdditional Pay (2)Additional Pay (2) 158 0 0 0 158 0 0 0 100.0% AC Outreach & Training ServicesVacation Sell BackVacation Sell Back 90 0 0 0 90 0 0 0 100.0% ACOutreach & Training Services ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Outreach & Training ServicesTotal Employee ServicesTotal Employee Services $65,926 $0 $0 $0 $65,926 $0 $0 $0 Other Services
Outreach & Training ServicesInsurance PremiumsInsurance Premiums $4,557 $0 $0 $0 $4,557 $0 $0 $0 100.0% AC Outreach & Training ServicesPrinting & MappingPrinting & Mapping 0 0 0 0 0 0 0 0 100.0% AC Outreach & Training ServicesDuplication/Copy CostsDuplication/Copy Costs 15,000 0 0 0 15,000 0 0 0 100.0% AC Outreach & Training ServicesPublicity & AdvertisingPublicity & Advertising 35,000 0 0 0 35,000 0 0 0 100.0% AC Outreach & Training ServicesPostage/Mailing ServicesPostage/Mailing Services 60,000 0 0 0 60,000 0 0 0 100.0% AC Outreach & Training ServicesProcessing FeesProcessing Fees 0 0 0 0 0 0 0 0 100.0% AC Outreach & Training ServicesTraining ServicesTraining Services 1,000 0 0 0 1,000 0 0 0 100.0% AC Outreach & Training ServicesProf & Special ServicesProf & Special Services 0 0 0 0 0 0 0 0 100.0% AC Outreach & Training ServicesComputer/Tech/Oper SupprtComputer/Tech/Oper Supprt 2,424 0 0 0 2,424 0 0 0 100.0% ACOutreach & Training Services ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Outreach & Training ServicesTotal Other ServicesTotal Other Services $117,981 $0 $0 $0 $117,981 $0 $0 $0 Materials & Supplies
Outreach & Training ServicesComputer SoftwareComputer Software $0 $0 $0 $0 $0 $0 $0 $0 100.0% AC Outreach & Training ServicesSubscription-PeriodicalSubscription-Periodical 90 0 0 0 90 0 0 0 100.0% AC Outreach & Training ServicesMaterials and SuppliesMaterials and Supplies 9,000 0 0 0 9,000 0 0 0 100.0% AC ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Outreach & Training ServicesTotal Materials & SuppliesTotal Materials & Supplies $9,090 $0 $0 $0 $9,090 $0 $0 $0 Other Expenses
Outreach & Training ServicesMeetings & TravelMeetings & Travel $200 $0 $0 $0 $200 $0 $0 $0 100.0% AC Outreach & Training ServicesMembershipsMemberships 125 0 0 0 125 0 0 0 100.0% AC Outreach & Training ServicesTrainingTraining 0 0 0 0 0 0 0 0 100.0% AC Outreach & Training ServicesSettlement PaymentsSettlement Payments 1,543 0 0 0 1,543 0 0 0 100.0% AC ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Outreach & Training ServicesTotal Other ExpensesTotal Other Expenses $1,868 $0 $0 $0 $1,868 $0 $0 $0 Total Outreach & Training Services $194,865 $0 $0 $0 $194,865 $0 $0 $0 Total Operations & Maintenance $77,803,393 $29,055,843 $14,439,077 $15,156,415 $19,152,059 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study Page 15 of 15
Functionalization and Classification
of the Revenue Requirement
Exhibit 12.1
Weighted
Carbonaceous Bio- Suspended Actual Customer Revenue Direct Expenses Volume Chemical Demand Solids Customer Accounting Related Assign.
FY 2024-25 (VOL) (CBOD) (SS) (AC) (WCA) (RR) (DA)
Strength Related
Basis of Classification
Customer Related
Taxes & Transfers
Taxes & TransfersTaxes & Transfers $0 $0 $0 $0 $0 $0 $0 $0 100.0% RR ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Taxes & TransfersTotal Taxes & Transfers $0 $0 $0 $0 $0 $0 $0 $0 Rate Funded Capital $16,000,000 $0 $0 $0 $16,000,000 $0 $0 $0 100.0% AC Debt Service
Wastewater Revenue Refunding Bonds, 2014 Revenue BondWastewater Revenue Refunding Bonds, 2014 Revenue Bond $6,698,250 $0 $0 $0 $6,698,250 $0 $0 $0 100.0% AC Regional Wastewater Facility Modification - N18126CA WIFIA LoanRegional Wastewater Facility Modification - N18126CA WIFIA Loan 1,296,000 0 0 0 1,296,000 0 0 0 100.0% AC Regional Wastewater Control Facilities (SRF)Regional Wastewater Control Facilities (SRF) 1,603,318 0 0 0 1,603,318 0 0 0 100.0% AC Assumed Future SRF LoanAssumed Future SRF Loan 0 0 0 0 0 0 0 0 100.0% AC Asssumed Revenue BondAsssumed Revenue Bond 0 0 0 0 0 0 0 0 100.0% AC Additional Revenue BondAdditional Revenue Bond 0 0 0 0 0 0 0 0 100.0% AC ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Debt ServiceTotal Debt Service $9,597,568 $0 $0 $0 $9,597,568 $0 $0 $0 Less: Debt Service FundingLess: Debt Service Funding
Connection Fees (434 Fund)Connection Fees (434 Fund) $2,095,736 $0 $0 $0 $2,095,736 $0 $0 $0 As Debt Bond Defeasance (431 Fund)Bond Defeasance (431 Fund) 0 0 0 0 0 0 0 0 As Debt Bond Defeasance (434 Fund)Bond Defeasance (434 Fund) 0 0 0 0 0 0 0 0 As Debt ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total Less Debt Service FundingTotal Less Debt Service Funding $2,095,736 $0 $0 $0 $2,095,736 $0 $0 $0 Net Debt ServiceNet Debt Service $7,501,832 $0 $0 $0 $7,501,832 $0 $0 $0 To / (From) Reserves
Operating Fund - Sewer (431)Operating Fund - Sewer (431) ($4,842,874) ($4,842,874) $0 $0 $0 $0 $0 $0 100.0% VOL Capital Fund - SewerCapital Fund - Sewer 0 0 0 0 0 0 0 0 100.0% AC Rate Stabilization Fund - Sewer (438)Rate Stabilization Fund - Sewer (438) 0 0 0 0 0 0 0 0 100.0% AC ---------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- Total To / (From) ReservesTotal To / (From) Reserves ($4,842,874) ($4,842,874) $0 $0 $0 $0 $0 $0 Total Revenue Requirement $96,462,351 $24,212,969 $14,439,077 $15,156,415 $42,653,891 $0 $0 $0 Less: Other Revenues
Fats, Oils, Grease InspectionFats, Oils, Grease Inspection $44,311 $13,808 $12,363 $13,309 $4,831 $0 $0 $0 As Treatment Plant Interest IncomeInterest Income 843,714 211,780 126,292 132,566 373,075 0 0 0 As Net Revenue Requirement Service PenaltiesService Penalties 1,478,664 371,159 221,336 232,332 653,838 0 0 0 As Net Revenue Requirement Lien Admin FeesLien Admin Fees 100,000 25,101 14,969 15,712 44,218 0 0 0 As Net Revenue Requirement Pre-Treatment ViolationsPre-Treatment Violations 60,291 15,134 9,025 9,473 26,660 0 0 0 As Net Revenue Requirement Returned Check FeesReturned Check Fees 1,005 252 150 158 444 0 0 0 As Net Revenue Requirement Other Revenue Other Revenue 45,225 11,352 6,770 7,106 19,998 0 0 0 As Net Revenue Requirement Program RevenueProgram Revenue 2,513 631 376 395 1,111 0 0 0 As Net Revenue Requirement Refunds and ReimbursementsRefunds and Reimbursements 30,150 7,568 4,513 4,737 13,332 0 0 0 As Net Revenue Requirement Mapping Fee Mapping Fee 6,442 1,617 964 1,012 2,849 0 0 0 As Net Revenue Requirement Permit Center OperationsPermit Center Operations 46,744 11,733 6,997 7,344 20,669 0 0 0 As Net Revenue Requirement Plan Check FeesPlan Check Fees 10,050 2,523 1,504 1,579 4,444 0 0 0 As Net Revenue Requirement Wastewater HaulerWastewater Hauler 0 0 0 0 0 0 0 0 As Net Revenue Requirement --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total Other RevenuesTotal Other Revenues $2,669,108 $672,657 $405,259 $425,724 $1,165,468 $0 $0 $0 Net Revenue Requirement $93,793,243 $23,540,312 $14,033,818 $14,730,690 $41,488,422 $0 $0 $0 DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Distribution of Revenue Requirement
Exhibit 13
ResidentialSingle Family & CondoResidentialMulti-FamilyResidentialApartmentsCommercial/InstitutionalLow StrengthCommercial/InstitutionalMedium StrengthCommercial/InstitutionalHigh StrengthCommercial/InstitutionalSchoolsIndustrial Net Revenue Basis of
Requirement Industrial Allocation
Volume $23,540,312 $14,711,197 $1,276,103 $3,200,444 $154,008 $1,565,357 $569,356 $422,275 $1,641,573 (VOL) Strength
Carbonaceous Biochemical Oxygen Demand $14,033,818 $7,930,152 $687,890 $1,725,217 $83,019 $1,104,630 $585,928 $227,630 $1,689,352 (CBOD) Suspended Solids 14,730,690 8,594,773 745,542 1,869,806 89,977 1,113,855 533,072 246,707 1,536,958 (SS) ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Strength $28,764,508 $16,524,926 $1,433,432 $3,595,023 $172,995 $2,218,485 $1,119,000 $474,337 $3,226,310 Customer
Actual Customer $41,488,422 $27,599,576 $2,829,376 $9,757,036 $66,513 $1,052,993 $144,883 $29,705 $8,341 (AC) Weighted for Cust. Acctg. 0 0 0 0 0 0 0 0 0 (WCA)
---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Customer Related $41,488,422 $27,599,576 $2,829,376 $9,757,036 $66,513 $1,052,993 $144,883 $29,705 $8,341 Revenue Related $0 $0 $0 $0 $0 $0 $0 $0 $0 (RR)
Direct Assign. $0 $0 $0 $0 $0 $0 $0 $0 $0 (DA)
Net Revenue Requirement $93,793,243 $58,835,699 $5,538,911 $16,552,503 $393,516 $4,836,835 $1,833,239 $926,317 $4,876,223 Commercial/InstitutionalResidential
High Strength
Medium
StrengthLow StrengthApartmentsMulti-Family
Single Family
& Condo Schools
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Summary of Cost of Service Analysis
Exhibit 14
FY 2024-25
Expenses
Revenues at Present Rates $91,654,635 $57,144,290 $5,495,976 $16,548,040 $372,425 $4,806,833 $1,895,325 $932,940 $4,458,805 Allocated Revenue Requirement $93,793,243 $58,835,699 $5,538,911 $16,552,503 $393,516 $4,836,835 $1,833,239 $926,317 $4,876,223 ---------------- ---------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Bal / (Def) of Funds ($2,138,608) ($1,691,408) ($42,935) ($4,463) ($21,091) ($30,002) $62,086 $6,623 ($417,418) Required % Change in Rates 2.3% 3.0% 0.8% 0.0% 5.7% 0.6% -3.3% -0.7% 9.4% SchoolsHigh Strength Industrial
Medium
StrengthMulti-Family
Single Family
& Condo Low StrengthApartments
Commercial/InstitutionalResidential
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Average Unit Costs
Exhibit 15
Total Industrial
Volume - $ / CCF $1.55 $1.61 $1.61 $1.61 $1.13 $1.14 $1.49 $0.61 $1.45 CBOD - $ / CCF 0.93 0.87 0.87 0.87 0.61 0.80 1.53 0.33 1.50 SS - $ / CCF 0.97 0.94 0.94 0.94 0.66 0.81 1.40 0.36 1.36 ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- ---------- Total - $ / CCF $3.45 $3.43 $3.43 $3.43 $2.40 $2.75 $4.42 $1.29 $4.31 Customer - $ / Cust $26.91 $26.91 $26.91 $26.91 $26.91 $26.91 Total - $ / Cust $60.83 $57.36 $52.67 $45.65
Total - $ / CCF $6.18 $6.46 $7.01 $8.35 $2.89 $3.52 $4.80 $3.54 $4.32 Current Average Revenues $6.04 $6.27 $6.96 $8.35 $2.73 $3.50 $4.96 $3.57 $3.95 Customer Data
Volume 15,166,003 9,109,792 790,216 1,981,849 136,240 1,375,032 381,904 261,491 1,129,479 Customer 128,496 85,480 8,763 30,219 206 3,261 449 92 26 ADA 57,886 57,886
High Strength Schools
Single Family
& Condo Multi-Family Apartments Low Strength
Medium
Strength
Residential Commercial/Institutional
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Residential
Present
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Base Charge
Single Family & Condo
City Customer $55.68 $57.36 $59.65 $62.04 $64.52 $67.10 Non-City Customer 50.77 52.30 54.39 56.57 58.83 61.18
Multi-Family
City Customer $52.45 $52.86 $54.97 $57.17 $59.46 $61.84 Non-City Customer 47.05 47.42 49.32 51.29 53.34 55.47
Apartments
City Customer $47.57 $47.57 $49.47 $51.45 $53.51 $55.65 Non-City Customer 41.75 41.75 43.42 45.16 46.97 48.85
Proposed
DRAFT
ATTACHMENT A
Consumption Present Proposed
(CCF) Rates Rates $ %
City Customer
0 $55.68 $57.36 $1.68 3.0%
2 55.68 57.36 1.68 3.0%
4 55.68 57.36 1.68 3.0%
6 55.68 57.36 1.68 3.0%
8 55.68 57.36 1.68 3.0%
10 55.68 57.36 1.68 3.0%
12 55.68 57.36 1.68 3.0%
14 55.68 57.36 1.68 3.0%
16 55.68 57.36 1.68 3.0%
Non-City Customer
0 $50.77 $52.30 $1.53 3.0%
2 50.77 52.30 1.53 3.0%
4 50.77 52.30 1.53 3.0%
6 50.77 52.30 1.53 3.0%
8 50.77 52.30 1.53 3.0%
10 50.77 52.30 1.53 3.0%
12 50.77 52.30 1.53 3.0%
14 50.77 52.30 1.53 3.0%
16 50.77 52.30 1.53 3.0%
Base Charge $ / Acct. Base Charge $ / Acct.
City Customer $55.68 City Customer $57.36
Non-City Customer 50.77 Non-City Customer 52.30
Consumption Charge $ / CCF Consumption Charge $ / CCF
Consumption $0.00 Consumption $0.00
Difference
Present Rates
City of Stockton
Wastewater Rate Study
Single Family & Condo - Year 1 Rates
Year 1 Rates
DRAFT
ATTACHMENT A
Consumption Present Proposed
(CCF) Rates Rates $ %
City Customer
0 $52.45 $52.86 $0.41 0.8%
5 52.45 52.86 0.41 0.8%
10 52.45 52.86 0.41 0.8%
15 52.45 52.86 0.41 0.8%
20 52.45 52.86 0.41 0.8%
25 52.45 52.86 0.41 0.8%
30 52.45 52.86 0.41 0.8%
35 52.45 52.86 0.41 0.8%
40 52.45 52.86 0.41 0.8%
Non-City Customer
0 $47.05 $47.42 $0.37 0.8%
5 47.05 47.42 0.37 0.8%
10 47.05 47.42 0.37 0.8%
15 47.05 47.42 0.37 0.8%
20 47.05 47.42 0.37 0.8%
25 47.05 47.42 0.37 0.8%
30 47.05 47.42 0.37 0.8%
35 47.05 47.42 0.37 0.8%
40 47.05 47.42 0.37 0.8%
Base Charge $ / Acct. Base Charge $ / Acct.
City Customer $52.45 City Customer $52.86
Non-City Customer 47.05 Non-City Customer 47.42
Consumption Charge $ / CCF Consumption Charge $ / CCF
Consumption $0.00 Consumption $0.00
Present Rates Year 1 Rates
City of Stockton
Wastewater Rate Study
Multi-Family - Year 1 Rates
Difference
DRAFT
ATTACHMENT A
Consumption Present Proposed
(CCF) Rates Rates $ %
City Customer
0 $47.57 $47.57 $0.00 0.0%
5 47.57 47.57 0.00 0.0%
10 47.57 47.57 0.00 0.0%
15 47.57 47.57 0.00 0.0%
20 47.57 47.57 0.00 0.0%
25 47.57 47.57 0.00 0.0%
30 47.57 47.57 0.00 0.0%
35 47.57 47.57 0.00 0.0%
40 47.57 47.57 0.00 0.0%
Non-City Customer
0 $41.75 $41.75 $0.00 0.0%
5 41.75 41.75 0.00 0.0%
10 41.75 41.75 0.00 0.0%
15 41.75 41.75 0.00 0.0%
20 41.75 41.75 0.00 0.0%
25 41.75 41.75 0.00 0.0%
30 41.75 41.75 0.00 0.0%
35 41.75 41.75 0.00 0.0%
40 41.75 41.75 0.00 0.0%
Base Charge $ / Acct. Base Charge $ / Acct.
City Customer $47.57 City Customer $47.57
Non-City Customer 41.75 Non-City Customer 41.75
Consumption Charge $ / CCF Consumption Charge $ / CCF
Consumption $0.00 Consumption $0.00
Present Rates Year 1 Rates
City of Stockton
Wastewater Rate Study
Apartments - Year 1 Rates
Difference
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Commercial/Institutional
Present
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Base Charge
City Customer $26.83 $26.91 $27.99 $29.11 $30.27 $31.48 Non-City Customer 23.56 23.63 24.58 25.56 26.58 27.64
Consumption Charge
Com / Inst - Low Strength $2.22 $2.40 $2.50 $2.60 $2.70 $2.81 Com / Inst - Medium Strength 2.70 2.75 2.86 2.97 3.09 3.21 Com / Inst - High Strength 4.54 4.42 4.60 4.78 4.97 5.17 Schools ($ / ADA) 1.30 1.29 1.34 1.39 1.45 1.51
Proposed
DRAFT
ATTACHMENT A
Consumption Present Proposed
(CCF) Rates Rates $ %
City Customer
0 $26.83 $26.91 $0.08 0.3%
10 49.03 50.91 1.88 3.8%
20 71.23 74.91 3.68 5.2%
30 93.43 98.91 5.48 5.9%
40 115.63 122.91 7.28 6.3%
50 137.83 146.91 9.08 6.6%
60 160.03 170.91 10.88 6.8%
70 182.23 194.91 12.68 7.0%
80 204.43 218.91 14.48 7.1%
Non-City Customer
0 $23.56 $23.63 $0.07 0.3%
10 45.76 47.63 1.87 4.1%
20 67.96 71.63 3.67 5.4%
30 90.16 95.63 5.47 6.1%
40 112.36 119.63 7.27 6.5%
50 134.56 143.63 9.07 6.7%
60 156.76 167.63 10.87 6.9%
70 178.96 191.63 12.67 7.1%
80 201.16 215.63 14.47 7.2%
Base Charge $ / Acct. Base Charge $ / Acct.
City Customer $26.83 City Customer $26.91
Non-City Customer 23.56 Non-City Customer 23.63
Consumption $ / CCF Consumption $ / CCF
Consumption $2.22 Consumption $2.40
Present Rates
Difference
City of Stockton
Wastewater Rate Study
Com / Inst - Low Strength - Year 1 Rates
Proposed Rates
DRAFT
ATTACHMENT A
Consumption Present Proposed
(CCF) Rates Rates $ %
City Customer
0 $26.83 $26.91 $0.08 0.3%
10 53.83 54.41 0.58 1.1%
20 80.83 81.91 1.08 1.3%
30 107.83 109.41 1.58 1.5%
40 134.83 136.91 2.08 1.5%
50 161.83 164.41 2.58 1.6%
60 188.83 191.91 3.08 1.6%
70 215.83 219.41 3.58 1.7%
80 242.83 246.91 4.08 1.7%
Non-City Customer
0 $23.56 $23.63 $0.07 0.3%
10 50.56 51.13 0.57 1.1%
20 77.56 78.63 1.07 1.4%
30 104.56 106.13 1.57 1.5%
40 131.56 133.63 2.07 1.6%
50 158.56 161.13 2.57 1.6%
60 185.56 188.63 3.07 1.7%
70 212.56 216.13 3.57 1.7%
80 239.56 243.63 4.07 1.7%
Base Charge $ / Acct. Base Charge $ / Acct.
City Customer $26.83 City Customer $26.91
Non-City Customer 23.56 Non-City Customer 23.63
Consumption $ / CCF Consumption $ / CCF
Consumption $2.70 Consumption $2.75
Present Rates Proposed Rates
City of Stockton
Wastewater Rate Study
Com / Inst - Medium Strength - Year 1 Rates
Difference
DRAFT
ATTACHMENT A
Consumption Present Proposed
(CCF) Rates Rates $ %
City Customer
0 $26.83 $26.91 $0.08 0.3%
15 94.93 93.21 (1.72) -1.8%
30 163.03 159.51 (3.52) -2.2%
45 231.13 225.81 (5.32) -2.3%
60 299.23 292.11 (7.12) -2.4%
75 367.33 358.41 (8.92) -2.4%
90 435.43 424.71 (10.72) -2.5%
105 503.53 491.01 (12.52) -2.5%
120 571.63 557.31 (14.32) -2.5%
Non-City Customer
0 $23.56 $23.63 $0.07 0.3%
15 91.66 89.93 (1.73) -1.9%
30 159.76 156.23 (3.53) -2.2%
45 227.86 222.53 (5.33) -2.3%
60 295.96 288.83 (7.13) -2.4%
75 364.06 355.13 (8.93) -2.5%
90 432.16 421.43 (10.73) -2.5%
105 500.26 487.73 (12.53) -2.5%
120 568.36 554.03 (14.33) -2.5%
Base Charge $ / Acct. Base Charge $ / Acct.
City Customer $26.83 City Customer $26.91
Non-City Customer 23.56 Non-City Customer 23.63
Consumption $ / CCF Consumption $ / CCF
Consumption $4.54 Consumption $4.42
Present Rates Proposed Rates
City of Stockton
Wastewater Rate Study
Com / Inst - High Strength - Year 1 Rates
Difference
DRAFT
ATTACHMENT A
Present Proposed
# of ADA's Rates Rates $ %
City Customer
0 $26.83 $26.91 $0.08 0.3%
100 156.83 155.91 (0.92) -0.6%
200 286.83 284.91 (1.92) -0.7%
300 416.83 413.91 (2.92) -0.7%
400 546.83 542.91 (3.92) -0.7%
500 676.83 671.91 (4.92) -0.7%
600 806.83 800.91 (5.92) -0.7%
700 936.83 929.91 (6.92) -0.7%
800 1,066.83 1,058.91 (7.92) -0.7%
Non-City Customer
0 $23.56 $23.63 $0.07 0.3%
100 153.56 152.63 (0.93) -0.6%
200 283.56 281.63 (1.93) -0.7%
300 413.56 410.63 (2.93) -0.7%
400 543.56 539.63 (3.93) -0.7%
500 673.56 668.63 (4.93) -0.7%
600 803.56 797.63 (5.93) -0.7%
700 933.56 926.63 (6.93) -0.7%
800 1,063.56 1,055.63 (7.93) -0.7%
Base Charge $ / Acct. Base Charge $ / Acct.
City Customer $26.83 City Customer $26.91
Non-City Customer 23.56 Non-City Customer 23.63
Avg Daily Attendance $ / ADA Avg Daily Attendance $ / ADA Avg Daily Attendance $1.30 Avg Daily Attendance $1.29
Present Rates Proposed Rates
City of Stockton
Wastewater Rate Study
Schools - Year 1 Rates
Difference
DRAFT
ATTACHMENT A
City of Stockton
Wastewater Rate Study
Industrial
Present
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 Admin / Stand-by Charges
Base Charge $26.83 $26.91 $27.99 $29.11 $30.27 $31.48
Flow 864.80 945.76 983.59 1,022.93 1,063.85 1,106.40
BOD 140.13 153.25 159.38 165.76 172.39 179.29
SS 102.88 112.51 117.01 121.69 126.56 131.62
O&M (Consumption) Charges
Flow $748.52 $818.59 $851.33 $885.38 $920.80 $957.63
BOD 52.14 57.02 59.30 61.67 64.14 66.71
SS 83.45 91.26 94.91 98.71 102.66 106.77
Proposed
DRAFT
ATTACHMENT A
Flow BOD SS Present Proposed
(MG) (1,000 lbs.) (1,000 lbs.) Rates Rates $ %
0 0 0 $26.83 $26.91 $0.08 0.3%
1 5 2 2,974.16 3,250.15 275.99 9.3%
2 10 4 5,921.49 6,473.39 551.90 9.3%
3 15 6 8,868.82 9,696.63 827.81 9.3%
4 20 8 11,816.15 12,919.87 1,103.72 9.3%
5 25 10 14,763.48 16,143.11 1,379.63 9.3%
6 30 12 17,710.81 19,366.35 1,655.54 9.3%
7 35 14 20,658.14 22,589.59 1,931.45 9.3%
8 40 16 23,605.47 25,812.83 2,207.36 9.4%
9 45 18 26,552.80 29,036.07 2,483.27 9.4%
10 50 20 29,500.13 32,259.31 2,759.18 9.4%
11 55 22 32,447.46 35,482.55 3,035.09 9.4%
12 60 24 35,394.79 38,705.79 3,311.00 9.4%
13 65 26 38,342.12 41,929.03 3,586.91 9.4%
14 70 28 41,289.45 45,152.27 3,862.82 9.4%
15 75 30 44,236.78 48,375.51 4,138.73 9.4%
16 80 32 47,184.11 51,598.75 4,414.64 9.4%
17 85 34 50,131.44 54,821.99 4,690.55 9.4%
18 90 36 53,078.77 58,045.23 4,966.46 9.4%
Admin / Stand-by Charges $ / Unit Admin / Stand-by Charges $ / Unit Base Charge $26.83 Base Charge $26.91
Flow 864.80 Flow 945.76
BOD 140.13 BOD 153.25
SS 102.88 SS 112.51
O&M (Consumption) Charges $ / Unit O&M (Consumption) Charges $ / Unit Flow $748.52 Flow $818.59
BOD 52.14 BOD 57.02
SS 83.45 SS 91.26
Present Rates Proposed Rates
City of Stockton
Wastewater Rate Study
Industrial - Year 1 Rates
Difference
DRAFT
ATTACHMENT A