City Council and Concurrent Authorities
June 9, 2026

City of Stockton
Municipal Utilities Department
Comprehensive Stor mwater
Rate Study
March 2026
Final Report

ATTACHMENT A
March 31, 2026
Mr. Je
ff Marasovich
Deputy Director of Stormwater Operations
City of Stockton Municipal Utilities Department
2500 Navy Drive
Stockton, CA 95206
Subj
ect: Stormwater Final Rate Study Report
De
ar Mr. Marasovich:

HDR E
ngineering, Inc. (HDR) is pleased to present to the City of Stockton Municipal Utilities Department (Department) the final report for the comprehensive stormwater rate study (Study).

The Department’s comprehensive Study was developed to provide cost-based stormwater rates that generate sufficient revenue to fund the operation and maintenance and capital needs of the stormwater utility. More specifically, the Study was designed to develop proportional rates for the Department’s customers. This report outlines the overall approach used to achieve these objectives, along with our findings, conclusions, and recommendations.

The
costs associated with providing stormwater services to the Department’s customers has been developed based on Department specific information and costs and is included within the development of the proposed stormwater rates. The S tudy was developed utilizing industry recognized generally accepted rate setting principles and methodologies , which were then tailored to the Department’s specific stormwater system and customer characteristics . This report provides the basis for developing and implementing stormwater rates which are cost - based, proportional, and defensible for the Department’s customers. The development of the proposed rates is based on the assumptions and data provided at the time of the Study. Should these change, the proposed rates should be reviewed to determine if adjustments should be made to reflect the cost basis and proportionality of the adopted rates.

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.

Sinc
erely yours,
HDR Engineering, Inc.

Shawn Koorn
Associate Vice President

ATTACHMENT A
Ex
ecutive Summary
Introduction .............................................................................................................................. 1 Overview of the Stormwater Utility ........................................................................................ 1 Overview of the Rate Study Process ....................................................................................... 1 Key Stormwater Rate Study Results........................................................................................ 2 Summary of the Stormwater Revenue Requirement Analysis ................................................ 3 Summary of the Stormwater Cost of Service Analysis ........................................................... 6 Summary of the Stormwater Rate Design ............................................................................... 6 Summary of the Stormwater Rate Study ................................................................................. 8 1 Introduction and Overview

1.1 I
ntroduction ................................................................................................................... 9 Overview of the Stormwater Utility ........................................................................................ 9

1.2 Goals and Objectives .................................................................................................... 9

1.3 Overview of the Rate Study Process ........................................................................... 10

1.4 Organization of the Study ........................................................................................... 11 2 Overview of Rate Setting Principles

2.1 I
ntroduction ................................................................................................................. 12

2.2 Generally Accepted Rate Setting Principles ............................................................... 12

2.3 Determining the Revenue Requirement ...................................................................... 12

2.4 Analyzing Cost of Service .......................................................................................... 13

2.5 Designing Utility Rates ............................................................................................... 14

2.6 Economic Theory and Rate Setting ............................................................................ 14 3 Stormwater Revenue Requirement

3.1 I
ntroduction ................................................................................................................. 15

3.2 Determining the Revenue Requirement ...................................................................... 15

3.2.1 Establishing a Time Frame and Approach .................................................... 15

3.2.2 Projecting Rate and Other Miscellaneous Revenues ..................................... 16

3.2.3 Projecting Operation and Maintenance Expenses ......................................... 17

3.2.4 Projecting Capital Funding Needs ................................................................. 18

3.2.5 Projection of Debt Service ............................................................................ 20

3.2.6 Reserve Funding ............................................................................................ 20

3.2.7 Summary of the Stormwater Revenue Requirement ..................................... 20

3.3 C
onsultant’s Conclusions............................................................................................ 22 Table of Contents

ATTACHMENT A
4 Stormwater Cost of Service

4.1 I
ntroduction ................................................................................................................. 23

4.1.1 Objectives of a Cost of Service Analysis ...................................................... 23

4.2 General Cost of Service Procedures ........................................................................... 23

4.3 Summary of the Stormwater Cost of Service Analysis .............................................. 23

4.4 Consultant’s Conclusions and Recommendations ...................................................... 24 5 Stormwater Rate Design Analysis

5.1 I
ntroduction ................................................................................................................. 25

5.2 Rate Design Criteria and Considerations .................................................................... 25

5.3 Development of Cost-Based Stormwater Rates .......................................................... 25

5.4 Overview of the Present and Proposed Stormwater Rates .......................................... 26

5.5 Summary of the Stormwater Rate Study .................................................................... 27 Technical Appendix A – Stormwater Analysis
Te
chnical Appendix B –Proposition 218 Notice

ATTACHMENT A
Executive Summary

Introduction
HDR Engineering, Inc. (HDR) was retained by the City of Stockton Municipal Utilities Department (Department) to conduct a comprehensive stormwater rate study (Study). The main objectives of the Study were to:

Develop a projection of stormwater revenues to support the Department’s operating and capital costs
Proportionately distribute the costs of providing stormwater service to the customers receiving service
Propose cost-based and proportional stormwater rates for a multi-year time period that are in compliance with Proposition 218 requirements
The Department owns, operates, and maintains the stormwater system, which provides service to customers within the City of Stockton and the surrounding area. The costs associated with providing stormwater service to the Department’s customers have been bas ed on the information developed and provided by the Department and are the basis for the proposed rates.

Overview of the Stormwater Utility
The Department’s stormwater system protects people, property, and waterways by reducing flood risk, and preventing pollutants from flowing into local rivers, creeks, sloughs, and the Delta.

The Department’s stormwater utility is an enterprise fund and as such is funded primarily through charges (i.e., rates) to the Department’s approximately 243,000 customers benefiting from stormwater services. The stormwater rate is intended to fund the operation, maintenance, and improvements to over 600 miles of pipelines, over 23,000 catch basins (storm drains), 77 pump stations and 19 detention basins. As noted, the funding is provided primarily through the monthly stormwater rate which was implemented in 1992 and has not been adjusted since that time.

Since the implementation of the stormwater rate, the City has grown, as have the Department’s responsibilities, maintenance of aging infrastructure to provide service, as well as changes in the National Pollutant Discharge Elimination System requirements the Department must meet.

As a result of inflationary increases in operating expenses, stricter state and federal regulations, and aging infrastructure, the current stormwater rate, and revenue it generates, is no longer sufficient to support the stormwater utility. Absent additional funding, the Department will not be able to maintain the existing infrastructure or make necessary improvements to aging and failing infrastructure. This will result in the deferral of infrastructure improvements and maintenance, increased risk of flood ing and pollution in local waterways. The purpose of this study is to develop the projection of rate revenue needs and the projection of cost- based and proportional rates for the Department’s stormwater customers.

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

ATTACHMENT 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 Stormwater Rate Analyses

The above framework was utilized in the development of the Study for reviewing and evaluating the Department’s stormwater rates.

Key Stormwater Rate Study Results
The Study technical analysis was developed based on the historical and projected operating and maintenance (O&M) and capital costs necessary to provide storm water service s to the Department’s customers. The stormwater analysis resulted in the following findings, conclusions, and recommendations.

 A revenue requirement analysis was developed for the projected time period of FY 2025 through FY 2034 for the stormwater utility
 The Department’s projected year end FY 2025 and adopted FY 202 6 stormwater utility budgets were used as the starting point of the Study
 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  One Equivalent Residential Unit (ERU) is equal to 2,347 sq. ft. of impervious area as established by the Department
 A cost of service analysis was developed to review the existing rates and to proportionately distribute the revenue requirement to the total billed ERUs  The results of the cost of service analysis provided the unit costs on a per ERU basis (i.e., cost basis) which were used to establish the proposed stormwater rates  The Study has developed proposed rates for the FY 2027 – FY 2031 time period 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 revenue
requirement and cost of service
analyses to develop the proposed rates

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 The proposed stormwater revenue adjustments increase the monthly bill from the current rate of $2.10 to a proposed rate of $8.10 by FY 2031

Summary of the Stormwater Revenue Requirement Analysis
The Department’s stormwater 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 stormwater 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 stormwater rate revenue adjustments needed to provide adequate and prudent funding for the stormwater utility.

For the Study, the revenue requirement was developed for the projected year end FY 2025 and budgeted FY 2026 expenses and a projected time period of FY 2027 – FY 2034. As a practical matter, a multi-year time frame is recommended 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.

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 2027– FY 2031.

The revenue requirement analysis was developed using the “cash basis” approach. The cash basis approach is an industry standard approach and the typical approach used 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 budget and financial documents, historical billed customer data, and the Department’s stormwater capital improvement plan. Budgeted O&M expenses were projected using inflationary factors for the Department’s various expenses 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 rate revenues. 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 simply funding an amount equal to the annual depreciation expense will not be sufficient to fund the replace ment of an exi sting or depreciated facility. Therefore, consideration should be given to funding within rates an amount greater than the annual depreciation expense for renewal and replacement capital improvement needs.

ATTACHMENT A
As a part of th e 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 and improve the stormwater system (e.g., renewal and replacement needs) . Provided below in Table ES – 1 is a summary of the capital funding plan. This shows the annual level of capital projects identified by the Department through recent planning studies, 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 3.2.4 of this report.

Table ES – 1
Summary of the Stormwater Capital Funding Plan ($000)
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
Total Capital
Improvement Projects $1,300 $2,650 $6,625 $10,192 $12,740 $13,250 Less: Other Funding 1,300 1,700 0 167 0 0
Total Rate Funded
Capital $0 $950 $6,625 $10,025 $12,740 $13,250

As a point of reference, the Department’s annual depreciation expense is approximately $ 1.7 million (FY 2022 -2023). The Study has placed the Department’s rate funding for capital improvements at $ 950,000 in FY 202 7 and increases annually over the Study time period to prudently fund the identified capital improvement projects. 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 stormwater system . HDR has worked with the Department’s financial staff to develop the proposed capital funding plan. It is important to note that HDR is not acting in a municipal advisory role to the Department in the development of the capital funding plan.

Given a projection of O&M and capital expenses, a summary of the stormwater revenue requirement analysis was developed. Provided below in Table ES – 2 is a summary of the revenue requirement analysis for the Department’s stormwater utility.

ATTACHMENT A
Table ES – 2
Summary of the Stormwater Revenue Requirement Analysis ($000) FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
Revenues
Rate Revenues $6,097 $6,128 $6,158 $6,189 $6,220 $6,251 Other Revenues 948 895 920 935 976 1,027 Total Revenues $7,045 $7,023 $7,078 $7,125 $7,196 $7,278 Expenses
O&M Expenses $9,197 $10,149 $10,516 $10,897 $11,291 $11,700 Rate Funded Capital 0 950 6,625 10,025 12,740 13,250 Net Annual Debt Service 0 0 0 0 0 0
To / (From) Reserves (2,152) 1,022 195 206 202 198 Total Expenses $7,045 $12,121 $17,335 $21,129 $24,233 $25,148 Bal./(Def.) of Funds $0 ($5,098) ($10,257) ($14,004) ($17,037) ($17,870)

As can be seen, the revenue requirement has summed the O&M expenses, 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. Note revenues assume annual customer growth of 0.5% which increases revenues when calculated at present rates. 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 later years. Over the rate setting time period, the total deficiency of rate revenue is approximately $17.9 million by FY 2031 absent proposed revenue (rate) increases.

Based on the revenue requirement analysis developed herein, HDR has concluded that the Department will need to adjust the level of stormwater revenues received over the next five fiscal years (FY 2027 – FY 2031). HDR has reached this conclusion for the following reasons:
 Adjustments are necessary to fund the Department’s annual system renewal and replacement and system improvement needs
 Adjustments are necessary to maintain prudent funding of annual inflationary increases to O&M expenses in order to maintain stormwater services for the Department’s customers
 The proposed adjustments maintain the Department’s strong financial health and provide long-term, sustainable funding levels for the Department to maintain the stormwater system
In reaching this conclusion, HDR would recommend that the Department adopt the proposed revenue adjustments for FY 2027 through FY 2031 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.

ATTACHMENT A

Summary of the Stormwater Cost of Service Analysis
A cost of service analysis determines the proportional distribution of the revenue requirement to the total billed ERUs to establish the proposed stormwater 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 2027, the first year of the proposed rate transition plan, was used for establishing the cost of service analysis.

The cost of service analysis is based on generally accepted industry standard approaches. The Department charges customers on an equivalent unit basis and each customer type, residential and non-residential, has a specific number of equivalent residential units (ERUs), which is defined by the Department as 2,347 sq. ft. of impervious surface area. Residential customers are charged one ERU per residence, while non-residential customer charges are based on the density of development factor. The density development factor is a percentage applied to the gross parcel area to determine a customer’s number of ERUs. The density factor for a Commercial customer is 90%, Institutional is 62% and Industrial is 79%. Given this, the cost of service analysis is simplified in that the total costs are divided through by the number of total system ERUs to determine the rate per ERU. Table ES – 3 provides the summary of the cost per ERU as calculated in the Study.

Table ES – 3
Summary of the Stormwater Cost of Service Analysis
Total
Costs [1]
Total
ERUs [2]
Cost per
ERU ($/month)]
$11,226,171 243,168 $3.85
[1] Based on the FY 2027 total revenue requirement less miscellaneous revenues, which is the costs to be recovered through rates
[2] Reflects the number of billed ERUs as provided by the Department for FY 2027

The results of the cost of service analysis, on a per E RU basis, provide the starting point for the proposed rates. Given the requirement s of California Constitution Article XIII D, Section 6 (commonly referred to as Proposition 218), the results of the stormwater cost of service analysis are used to establish the proposed rates. A detailed discussion of the development of the cost of service analysis is provided in Section 4 of the report.

Summary of the Stormwater Rate Design
The final step of the comprehensive rate study process is the design of the proposed stormwater rates to collect the desired levels of revenue, based on the results of the revenue requirement

ATTACHMENT A
and cost of service analys es. The revenue requirement analysis provided a set of recommendations related to annual revenue adjustments, while the cost of service results provide the basis for the development of proportional rates on a per E RU basis for the Department’s customers.

The Department currently has a monthly flat rate that applies to all customers on a per ERU basis.

For the City, the basis for one ERU for the residential class of service is 2,347 sq. ft of impervious surface area. Residential customers include Single -Family, Condominiums, Multi -Family and Apartments and are all charged one ERU. A non-residential customer is classified as Commercial, Institutional, or In dustrial. Each of the non-residential customers’ monthly bills are calculated using the same method, but each class is adjusted by the density of development factor depending on the customer class. As stated previously, t he density of development factor is a percentage applied to the gross parcel area used to determine a customer’s number of ERUs to reflect the customer type and impact to the stormwater system. The density of development factor for a Commercial customer is 90%, Institutional is 62%, and Industrial is 79%. These factors are used to determine the Commercial, Institutional, or Industrial customer ERUs, which are then multiplied by the rate per ERU for the total monthly non-residential charge for a given parcel.

Given the result s of the revenue requirement, which provided the total revenue needs for the stormwater utility, the cost of service analysis provided the basis for the charge per ERU. Given this, the proposed stormwater rates that have been developed are cost-based and proportional for the Department’s customers. N ote the structure of the proposed stormwater rate is maintained and only the level of the rate has been adjusted to meet the revenue requirement of the Department’s stormwater utility. Furthermore, the rate for FY 2027 is based on the unit costs developed in the cost of service. The proposed stormwater rate, thereafter (FY 2028 – FY 2031), is increased by the annual revenue requirement adjustment.

Provided in Table ES – 4 is a summary of the current and proposed stormwater rate s for the Department’s stormwater utility.

Table ES – 4
Summary of the Present and Proposed Stormwater Rates
Present
Rates FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
$/ERU
Rate Per Equivalent Unit $2.10 $3.85 $5.60 $6.85 $7.85 $8.10

As shown above, the stormwater rate is proposed to increase over the five-year period to $8.10, or an average of $1 .20 per year per month over the five -year period. The development of the stormwater rate design is outlined in detail in Section 5 of the report.

ATTACHMENT A
Summary of the Stormwater Rate Study
The Study has been developed to reflect industry standard approaches and the Department’s specific system and customer characteristics. The proposed rates are based on the data and assumptions provided during the development of the Study. Should those assumptions change, the proposed rates should be reviewed to determine if changes are necessary.

ATTACHMENT A
1 Introduction and Overview

1.1 Introduction
HDR was retained by the City of Stockton Municipal Utilities Department (Department) to conduct a comprehensive stormwater rate study (Study). The objective of the S tudy was to review the Department’s operating and capital costs to develop a financial plan for the stormwater utility on a standalone basis a s well as cost-based rates that comply with the requirements of Proposition 218. The Study reviewed the adequacy of the existing stormwater rates and provides the framework , cost basis, and proportionality for the proposed stormwater rates.

The Department owns and operates the stormwater system in Stockton, California. The costs , both operating and capital, associated with providing stormwater services to customers have been developed based on financial and operating data provided by the Department and were included within the development of the Study.

Overview of the Stormwater Utility
The Department’s stormwater system protects people, property, and waterways by reducing flood risk, and preventing pollutants from flowing into local rivers, creeks, sloughs, and the Delta.

The Department’s stormwater utility is an enterprise fund and as such is funded primarily through charges (i.e., rates) to the Department’s approximately 243,000 customers benefiting from stormwater services. The stormwater rate is intended to fund the operation, maintenance, and improvements to over 600 miles of pipelines, over 23,000 catch basins (storm drains), 77 pump stations and 19 detention basins. As noted, the funding is provided primarily through the monthly stormwater rate which was implemented in 1992 and has not been adjusted since that time.

Since the implementation of the stormwater rate, the City has grown, as have the Department’s responsibilities, maintenance of aging infrastructure to provide service, as well as changes in the National Pollutant Discharge Elimination System requirements the Department must meet.

As a result of inflationary increases in operating expenses, stricter state and federal regulations, and aging infrastructure, the current stormwater rate, and revenue it generates, is no longer sufficient to support the stormwater utility. Absent additional funding, the Department will not be able to maintain the existing infrastructure or make necessary improvements to aging and failing infrastructure. This will result in the deferral of infrastructure improvements and maintenance, increased risk of flood ing and pollution in local waterways. The purpose of this study is to develop the projection of rate revenue needs and the projection of cost- based and proportional rates for the Department’s stormwater customers.

1.2 Goals and Objectives
The Department had a number of key objectives in developing the stormwater rate study. These key objectives provided a framework for policy decisions in the analyses that followed. The key objectives were:

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 Develop the Study in a manner that is consistent with generally accepted industry standard principles and methodologies
 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 stormwater 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 adequate funding of capital infrastructure replacement and maintenance of adequate and prudent reserve levels
 Develop a financial plan which supports the stormwater 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
Rates must be set at a level where a utility’s annual O&M and capital expenses are met with the annual 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 existing stormwater rates, a comprehensive rate study is 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 Stormwater Rate Analyses

The above framework for reviewing and evaluating rates was utilized for the development of the Study. As noted, the stormwater 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.

Revenue Requirement Analysis
Cost of Service Analysis
Rate Design Analysis
Compares the revenues to the expenses
to determine the overall rate adjustment
required
Distributes the revenue requirement to
the identified customer classes of service
in a proportional manner
Considers both the revenue
requirement and cost of service
analyses to develop the proposed rates

ATTACHMENT A

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 stormwater rates. The following sections comprise the Department’s stormwater rate study report:

Section 2 – Overview of Rate Setting Principles
Section 3 – Stormwater Revenue Requirement Analysis
Section 4 – Stormwater Cost of Service Analysis
Section 5 – Stormwater 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.

ATTACHMENT A
2 Overview of Rate Setting Principles

2.1 Introduction
This section of the report provides background information about the stormwater rate setting process, including descriptions of generally accepted principles, types of utilities and methods of determining the revenue requirement, cost of service, and rate design analyses. 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 g uidelines. 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 proportional, cost-based rates, and in addition to the prior noted goals, utility rates should also be:
 Easy to understand and administer
 Designed to conform to “generally accepted” rate setting techniques  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 basis1 approach for establishing their revenue requirement and setting rates. This approach conforms to most public utility budgetary requirements and the calculation is straightforward and easy to understand. A public utility totals its cash expenditures for a period of time to determine its required revenues for that time period. The revenue requirement for a public utility is usually comprised of the following costs or expenses:

Total Operating Expenses: This includes a utility’s o peration 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 can include annual depreciation expense to stabilize the annual revenue requirement.

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” refers to the specific cost components to be included within the revenue requirement analysis.

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Under the cash basis approach, the sum of the total O&M expenses plus the total capital expenses equals the utility’s total 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 expenditures on a “pay -as-you-go” basis given that some capital projects may have significant rate impacts on a utility, even when financed with long-term debt. Many utilities have found that a combination of pay -as-you-go funding and long -term financing will often lead to the minimization of rate increases over time.

While public utilities typically use the cash basis approach to establish their revenue requirement, an exception can occur if a public utility provides service to a large wholesale or co ntract customer. In this situation, a public utility may use the utility basis approach (see Table 2 – 1) regarding earning a reasonable 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
(≥ 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 stormwater services. A cost of service analysis results in the following three analytical steps:

1. Costs are functionalized or grouped into the different cost categories related to providing service. For a stormwater utility, this typically includes collection and pumping. 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 functionali zed data into the appropriate cost component (s).

For example, stormwater costs are typically allocated as volume and customer -related costs.

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3. Once the costs are allocated to the appropriate cost component(s), each cost component is then proportionally distributed to each customer class 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 custo mers 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.

Note that the cost of service approach can vary from utility to utility. Typically, the approach will be based on the current, or proposed, rate structure. For example, an equivalent billing unit approach infers the proportionality between customers based on the definition of the equivalent billing unit and the cost of service analysis can be simplified by dividing the total costs by the number of equivalent billing units the system serves. As a result, each cost of service analysis is specifically developed based on the unique characteristics, billing approach, customer base, and rate structure of the specific utility.

2.5 Designing Utility Rates
Rates that meet the utility’s objectives are designed based on the results of the revenue requirement and cost of service analys es. 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 , such factors are incidental to cost -based, proportional rates . T he 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
One of the major justifications for a comprehensive rate study 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. When costing and pricing techniques are refined, consumers have a more accurate
understanding of the cost to provide stormwater service.

“Economic theory suggests
that the price of a
commodity must roughly
equal its cost if parity
among customers is to be
maintained.”

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3 Stormwater 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.

3.2 Determining the Revenue Requirement
In developing the Department’s stormwater 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 or City funds to support the stormwater utility. As a result, the revenue requirement analysis assumes the full and proper funding needed to operate and maintain the stormwater system on a financially sound and prudent basis over the Study time period.

3.2.1 Establishing a Time Frame and Approach
To begin calculating the revenue requirement for the Department’s stormwater utility, a time frame was established for the analysis (i.e., the Study period ). The Study period was defined as the projected year end FY 2025 and adopted FY 2026 budgets plus an 8-year review period (FY 2027 – FY 2034). This time period was determined to be an appropriate amount of time for the revenue requirement analysis to evaluate the data and information and establish proposed rates for the next five fiscal years . The revenue requirement was projected over a multi- year period based on assumed escalation factors as well as historical figures and anticipated projections .

Reviewing a multi-year time period is recommended to identify 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 t he basis for accumulating costs. As discussed in Section 2 of the report, the revenue requirement analysis was developed using the cash basis approach. The cash basis approach is the typical methodology utilized by municipal utilities to set their revenue requirement. This is also the methodology that the Department has historically used to establish its stormwater revenue requirement. Table 3 – 1 provides a summary of the cash basis approach and the cost components used to develop the Department’s stormwater revenue requirement.

ATTACHMENT A
Table 3 – 1
Overview of the Department’s Cash Basis Revenue Requirement + Stormwater Operation and Maintenance Expenses
+ Transfers
+ Rate Funded Capital
+ Debt Service (Principal + Interest) – Existing and Future ± Reserve Funding________________________________
= Total Stormwater Revenue Requirement
− 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 stormwater utility.

The primary financial inputs in the development of the revenue requirement were the Department’s projected year end FY 2025 and adopted FY 2026 budget documents , recent customer billing data, historical financial reports, and the Department’s c apital 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 stormwater revenue requirement analysis.

3.2.2 Projecting Rate and Other Miscellaneous Revenues
The first step in developing a projection of the stormwater rate revenues, at present rate levels, was to determine the projected billing units for each customer group. The billing units for each customer group were based on recent customer billing data to determine the current customer billing characteristics . These billing units were then multiplied by the applicable current stormwater 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 rev enues,
distributing costs and ultimately,
establishing the proposed rates. The
rate revenues are also shown in
Exhibit 3 under “Rate Revenues” for
FY 2025.

Based on the Department’s adopted stormwater rate schedule, the majority of the rate revenues are derived from non -residential customers. In total, and at currently adopted rate levels, the Residential $2,509
Non-Residential
$3,558
FY 2025 Rate Revenues ($000s)

ATTACHMENT A
Department’s stormwater system is projected to receive approximately $ 6.1 million in rate revenue in FY 20 26. Based on current City planning documents, the Study has assumed a conservative level of customer account growth of 0.5 % / year. By FY 20 34, the rate revenues - assuming no rate adjustments - are projected to be approximately $ 6.3 million. The detailed calculation of the revenues at present rates is included in Exhibit 5 of the Technical Appendix.

In addition to rate revenues, the Department also receives other miscellaneous revenues. These are revenues related to interest income, storm drain administration fees, agency reimbursements, etc. In total, the Department is projected to average approximately $991,000 annually in miscellaneous revenues over the projected time period.

On a combined basis, taking into account rate revenues and miscellaneous revenues, the Department’s stormwater utility has total projected revenues of approximately $7.0 million in FY 2026, increasing to approximately $7.4 million by FY 2034 as a result of the 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 stormwater system at a consistent service level. The starting point of the projection of O&M expenses was the Department’s projected year end FY 2 025 and adopted FY 2026 budgets.

Budgeted O&M expenses were projected over the S tudy time period based on his torical inflationary factors. These factors took into consideration the Department’s historical and projected cost increases. The factors ranged from 2.8% to 25.0% annually for the various types of expenses (e.g., labor, benefits, materials & supplies). Several specific costs were adj usted based on known increases and were provided by the Department and City staff. These were items related to CalPERS and other benefit related costs. In total, O&M expenses were projected to increase at an average annual inflation rate of approximately 6.4% over the Study time period.

As a note, this is consistent with annual changes in stormwater O&M costs over the past several years. The total operation and maintenance expenses for the stormwater utility are budgeted to be approximately $ 9.2 million in FY 2026. Over the five-year rate setting period, total O&M expenses are projected to increase to approximately $11.7 million by FY 2031. A summary of the O&M expenses is shown as a line item in Table 3 – 3 and Exhibit 3 of the Technical Appendix.

ATTACHMENT A

3.2.4 Projecting Capital Funding Needs
A key component in the development of the stormwater revenue requirement is to properly and adequately fund capital improvement needs in the near and long term. One of the major issues facing utilities across the U.S. is the amount of deferred capital projects and funding pressure from regulatory-related improvements. The proper and adequate funding of capital projects is an important issue for all stormwater utilities and is not just a local issue or concern of the Department. To accomplish this, the Department recently completed a master plan for the stormwater system, which resulted in the identification of a c apital improvement plan (CIP) to address both the short and long-term capital needs of the stormwater utility. The Department’s CIP outlines the infrastructure improvements necessary to provide stormwater service to existing and future stormwater 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. T he Department should continuously be making investments to maintain the integrity of the facilities with renewal and replacement projects to ensure continued, uninterrupted stormwater 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 b y 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 categories, the reality of working with specific capital projects may be more complex. For example, a pump may be replaced, but while being replaced, it is upsized 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.

ATTACHMENT A
The Department recently completed a master planning process for the stormwater system, which identified priority projects. Important to note is that the Study includes only Priority 1 projects during the five-year rate setting period. N ote that the master plan identified additional priority projects that the Department will need to complete outside the Study review period. Provided below in Table 3 – 2 is a summary of the stormwater capital funding analysis for the rate setting period.

Table 3 – 2
Summary of the Stormwater Capital Improvements ($000)
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
Capital Improvement Projects $1,300 $2,480 $2,328 $1,035 $736 $299 Master Plan Projects 0 0 4,206 9,156 9,431 12,552
Future Unidentified Capital Improv. 0 0 0 0 0 0
Transfer to Capital Reserve 0 170 92 0 2,573 400 Total Capital Improvement Projects $1,300 $2,650 $6,625 $10,192 $12,740 $13,250 Less: Other Funding Sources
Operating Fund - Stormwater $0 $0 $0 $0 $0 $0
Capital Fund - Stormwater 0 0 0 167 0 0
State Grants 1,300 1,700 0 0 0 0
New Public Works Trust Fund Loans 0 0 0 0 0 0
New Revenue Bonds 0 0 0 0 0 0 Total Other Funding Sources $1,300 $1,700 $0 $167 $0 $0 Rate Funded Capital $0 $950 $6,625 $10,025 $12,740 $13,250

As shown in Table 3 – 2, the funding of capital is provided through annual rate levels (“Rate Funded Capital”), state grants, and available reserves. In this way, no long-term debt is issued to fund the CIP during the Study rate setting 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 stormwater capital funding plan has attempted to provide a consistent funding so urce for the replacement of deteriorating system assets. In this case, the stormwater utility’s rates will fund an amount of $ 950,000 in FY 2027. Given the identified capital needs for the stormwater system , the Department is committed to making an effort to increase this funding component to maintain the stormwater infrastructure and replacement needs . As such, the rate funded ca pital is projected to increase annually to $13.3 million by FY 2031. Note in some years rate funded capital exceeds total capital improvements. In those years funds are transferred to reserves to fund projects in subsequent years. To 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 this financial plan, HDR and the Department have attempted to minimize rate impacts while funding the planned capital projects of the Department.

ATTACHMENT A

3.2.5 Projection of Debt Service
The Department currently has no outstanding long -term debt issu ances related to the stormwater utility. As noted previously, n o new additional debt has been assumed during the Study rate setting period.

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. As noted previously , 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, the 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 $ 4.5 million for FY 2026. The Study was developed to meet this target minimum over the review period (FY 2027 – FY 2031). During the Study time period, reserve levels are used to smooth out the rate adjustments as needed in some years and transferred in others if available to continue to maintain prudent ending reserve balances.

3.2.7 Summary of the Stormwater Revenue Requirement
Given the above projections of revenues and expenses, a summary of the stormwater 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 having adequate funds to support the operational activities and funding of capital projects throughout the Study time pe riod.

Presented below in Table 3 – 3 is a summary of the Department’s projected stormwater revenue requirement. Detailed exhibits of this analysis can be found in the Technical Appendix (Exhibits 1 – 5).

ATTACHMENT A
Table 3 – 3
Summary of the Stormwater Revenue Requirement Analysis ($000) FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
Revenues
Rate Revenues $6,097 $6,128 $6,158 $6,189 $6,220 $6,251 Other Revenues 948 895 920 935 976 1,027
Total Revenues $7,045 $7,023 $7,078 $7,125 $7,196 $7,278 Expenses
O&M Expenses $9,197 $10,149 $10,516 $10,897 $11,291 $11,700 Rate Funded Capital 0 950 6,625 10,025 12,740 13,250 Net Annual Debt Service 0 0 0 0 0 0
To / (From) Reserves (2,152) 1,022 195 206 202 198 Total Expenses $7,045 $12,121 $17,335 $21,129 $24,233 $25,148 Bal./(Def.) of Funds $0 ($5,098) ($10,257) ($14,004) ($17,037) ($17,870)

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. Note, revenues are increasing based on the assumed growth in customers which increases revenues when calculated at present rate levels.

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 that the “Bal. / (Def.) of Funds” row is cumulative. That is, adjustments in the initial years will reduce the deficiency in later years.

The revenue r equirement in Table 3 – 3 ha s been developed to meet the financial planning objectives of the Department. More specifically, and as an enterprise fund, the Department needs to adequately and prudently fund its stormwater operating and capital needs , for this study only Priority 1 projects were included . 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) , as well as maintaining prudent financial metrics (e.g., minimum reserve levels).

Over the five -year rate setting period, a nnual deficiencies range from $ 5.1 million to $17.9 million. Over the Study time period, the total deficiency in revenues is approximately $64.3 million absent rate revenue increases. The overall revenue adjustment reflects the revenues needed for the system as a whole. The more detailed revenue requirement analysis is included in Exhibit 3 of the Technical Appendix.

ATTACHMENT A

3.3 Consultant’s Conclusions
Based on the revenue requirement analysis developed herein, HDR recommends that the Department increase stormwater revenues over the next five -year period (FY 2027 – FY 2031).

HDR has reached this conclusion for the following reasons:

Revenue adjustments are necessary to fund the Department’s capital improvement needs, which have been outlined by a system review and planning process Revenue adjustments are necessar y to reflect current an d ongoing annual inflationary costs related to the O&M expenses of the stormwater utility The proposed revenue adjustments provide an approach for the Department to provide long-term, sustainable funding levels for the stormwater utility 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.

ATTACHMENT A
4 Stormwater 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 stormwater utility O&M and capital expenses . This section will provide an overview of the cost of service analysis developed for the Department’s stormwater utility.

The stormwater cost of service analysis is concerned with the proportional distribution of the total revenue requirement on a per equivalent residential unit (ERU). This provided the cost basis and proportionality for the rate on a per ERU basis. The previously developed revenue requirement was utilized in the development of the cost of service analysis. It should be noted that given the use of an ERU to apply the stormwater rates, the cost of service analysis is simplified.

4.1.1 Objectives of a Cost of Service Analysis
The primary objective of a cost of service analysis is the proportional manner in which to collect the revenue requirement from the Department’s stormwater customers on an ERU basis. As noted, the cost of service analysis is simplified for the stormwater utility given the use of an established ERU that is applied to all customers based on the impervious square footage of each customer in relation to the square footage identified by the Department as 2,347 sq. ft. per ERU.

This results in the development of proposed stormwater rates that properly reflect the costs incurred by the Department and impacts customers place on the stormwater system.

4.2 General Cost of Service Procedures
In order to determine the proportional cost to serve each customer on the Department’s stormwater system, a cost of service analysis is conducted. For the Department’s cost of service analysis, the process was abbreviated as the total costs are shared by customers based on the total number of ERUs. T he stormwater cost of service analysis consisted of dividing the total revenue requirement by the total number of billed ERUs given the establishment of an ERU by the Department.

4.3 Summary of the Stormwater Cost of Service Analysis
In summary, the cost of service analysis began by taking the FY 202 7 revenue requirement and total billed ERUs . Then, the unit cost per ERU was calculated by dividing the total revenue requirement by the total billed ERUs. Provided in Table 4 – 1 is a summary of the distribution of the revenue requirement to the equivalent residential units.

ATTACHMENT A
Table 4 – 1
Summary of the FY 2027 Stormwater Cost of Service Analysis

FY 2027
Current Rate
Revenues
FY 2027
Revenue
Requirement
$
Difference
All Customers $6,127,822 $11,226,171 $5,098,348

Equivalent Residential Units 243,168 243,168
$/ERU/Month $2.10 $3.85 $1.75

The results of the cost of service analysis indicate the need to increase the rate per ERU in FY 2027 to reflect the costs of providing stormwater service on a per ERU basis. The development of the stormwater cost per ERU is provided in Exhibits 6 through 13 of the Stormwater Technical Appendix.

4.4 Consultant’s Conclusions and Recommendations
The results of the cost of service analysis reflect the results of the revenue requirement and indicate the need for an increase in the stormwater rate per ERU. Given this, HDR recommends the Department adjust the stormwater rate to reflect the results of the cost of service analysis on a per ERU basis.

ATTACHMENT A
5 Stormwater Rate Design Analysis

5.1 Introduction
The final step of the Department’s comprehensive stormwater rate study is the design of rates to collect the appropriate level 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 rate s 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 can be taken into consideration. However, it should be noted that it is difficult, if not impossible, to design a rat e that meets all the goals and objectives listed above. For example, designing a rate that is cost- based may not reflect the customer’s ability to pay. In designing rates, there are always trade-offs between these goals and objectives.

5.3 Development of Cost-Based Stormwater Rates
Calculating cost-based and proportional rates is of paramount importance in d eveloping the proposed stormwater 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 stormwater 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 proportionate ly distributed between the customer classes of service and the customers within each class . HDR would point out that there is no single methodology for equitably assigning costs to the customer

ATTACHMENT A
classes of service. Article XIII D is not prescriptive and does not provide a specific methodology for establishing rates. Given that, HDR developed the Department’s proposed stormwater 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 stormwater rates do es not exceed the funds required to provide the property related service (i.e., stormwater service). The proposed rates are designed to collect the overall revenue requirement of the Department’s stormwater system.

The revenues derived from stormwater 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 stormwater rates are used exclusively to operate , maintain and fund the Department’s stormwater 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 th e S tudy focused exclusively on the issue of proportional assignment of costs on an equivalent unit basis . The proposed rates have appropriately distributed costs on a per ERU basis to reflect the costs of providing stormwater services (i.e., the benefits they receive from and burdens they place on the system) based on the square footage of impervious area of a given parcel. Utilizing ERUs establishes the proportionality expected under Proposition 218 by developing an equivalent unit that is applied to all customers, which reflects the manner in which these costs are incurred by the Department and the impacts stormwater customers place on the system.

5.4 Overview of the Present and Proposed Stormwater
Rates
The Department currently has a single monthly flat rate for all customers on a per ERU basis. For the City, the basis for one ERU for the residential class of service is 2,347 sq. ft of impervious surface area. Residential customers include Single -Family, Condominiums, Multi -Family and Apartments. A non -residential customer is classified as Commercial, Industrial, or Institutional.

Each of the non-residential customers’ monthly bills are calculated using the same method, but each class is adjusted by the density of development factor depending on the customer class. As stated previously, the density of development factor is a percentage applied to the gross parcel area used to determine a customer’s number of ERUs. The density of development factor for a Commercial customer is 90%, Institutional is 62%, and Industrial is 79% based on the Department’s approach . These factors are used to determine the Commercial, Industrial, or Institutional customer ERUs, which are then multiplied by the rate per ERU for the total monthly non-residential charge for a given parcel.

ATTACHMENT A
Given the results of the revenue requirement and cost of service analyses, a proposed stormwater rate has been developed that reflects the proportional distribution of the costs of providing stormwater service to the Department’s customers on a per ERU basis. It is important to note that the structure, based on an ERU, of the proposed stormwater rate is recommended to be maintained at this time. Therefore, only the level of the rate has been adjusted to meet the revenue requirement of the Department’s stormwater utility. Furthermore, the rate for FY 2027 is based on the unit cost developed in the cost of service analysis. The proposed stormwater rate, thereafter, is increased by the annual revenue requirement adjustment to recover the revenues to support the identified O&M and capital expenses in each year.

Provided in Table 5 – 1 is a summary of the current and proposed stormwater rates for the Department’s stormwater utility.

Table 5 – 1
Summary of the Present and Proposed Stormwater Rates
Present
Rates FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
$/ERU
Rate Per Equivalent Unit $2.10 $3.85 $5.60 $6.85 $7.85 $8.10

5.5 Summary of the Stormwater Rate Study
This completes the analysis for the Department’s stormwater utility . This Study has provided a comprehensive review and development of proposed stormwater rates . Based on the Department’s system and customer characteristics, the proposed stormwater rates appropriately reflect the cost to provide service and are proportionally distributed to the total billed ERUs. Full and complete technical appendices of the development of the comprehensive stormwater rate study and the proposed revenue adjustments can be found in the Technical Appendix of this report.

The Study was developed based on existing operating expenses and the adopted capital plan, along with assumptions of cost escalation and customer growth as examples. Should the assumptions or data change, the Study should be revisited and updated to reflect these changes to maintain cost-based and proportional stormwater rates.

ATTACHMENT A
Technical Appendix A – Stormwater Analysis

ATTACHMENT A
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 Revenues
Total Rate Revenues $6,067,001 $6,097,336 $6,127,822 $6,158,462 $6,189,254 $6,220,200 $6,251,301 $6,282,558 $6,313,970 Total Miscellaneous Revenue 922,274 947,597 894,867 919,738 935,267 975,846 1,026,866 1,048,340 1,085,150 ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Revenues $6,989,275 $7,044,932 $7,022,689 $7,078,200 $7,124,521 $7,196,046 $7,278,167 $7,330,898 $7,399,120 Expenses
Total O & M Expense $7,532,340 $9,196,577 $10,149,202 $10,515,797 $10,897,478 $11,290,642 $11,700,101 $12,126,676 $12,571,237 Total Taxes and Transfers 0 0 0 0 0 0 0 0 0
Net CIP From Rates 0 0 950,000 6,625,000 10,025,000 12,740,000 13,250,000 13,725,000 14,190,000 Net Debt Service 0 0 0 0 0 0 0 0 0
General Fund Back Payment 0 0 0 0 0 0 0 0 0
---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Application of Funds $7,532,340 $9,196,577 $11,099,202 $17,140,797 $20,922,478 $24,030,642 $24,950,101 $25,851,676 $26,761,237 Total Reserve Funding ($543,065) ($2,151,645) $1,021,836 $194,690 $206,130 $202,481 $198,282 $190,295 $196,070 Total Revenue Requirement $6,989,275 $7,044,932 $12,121,038 $17,335,487 $21,128,608 $24,233,123 $25,148,383 $26,041,971 $26,957,306 Bal. /(Def.) of Funds $0 $0 ($5,098,348) ($10,257,287) ($14,004,087) ($17,037,076) ($17,870,216) ($18,711,073) ($19,558,186) Debt Service Coverage Ratio (all debt, including taxes and transfers) Before Rate Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 After Proposed Rate Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Ending Fund Balance $8,387,043 $4,088,902 $5,280,976 $5,567,168 $5,606,565 $8,381,954 $8,980,051 $9,170,346 $7,647,127 Exhibit 1
Summary of the Revenue Requirement
Stormwater Rate Study
City of Stockton

ATTACHMENT A
City of Stockton
Stormwater Rate Study
Escalation Factors
Exhibit 2
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Revenues
Customer Growth 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% Miscellaneous Revenues 1.0% 1.0% 1.0% 1.0% 1.0% 1.5% 1.5% 1.5% 1.5% 1.5% Expenses
Labor Budget Budget 22.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Provided by Budget Office Benefits - Medical Budget Budget 22.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Provided by Budget Office Benefits - Retirement Budget Budget 25.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% Provided by Budget Office Benefits - Other Budget Budget 22.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Provided by Budget Office Materials & Supplies Budget Budget 3.2% 3.2% 3.2% 3.2% 3.2% 3.2% 3.2% 3.2% Equipment Budget Budget 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% Miscellaneous Budget Budget 2.8% 2.8% 2.8% 2.8% 2.8% 2.8% 2.8% 2.8% Utilities Budget Budget 4.0% 4.0% 4.0% 3.5% 3.5% 3.5% 3.5% 3.5% CIP Budget 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% 3.0% Insurance Budget Budget 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% Provided by Budget Office Interest 2.3% 2.3% 2.3% 2.3% 2.3% 2.3% 2.3% 2.3% 2.3%
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%
Notes

ATTACHMENT A
City of Stockton
Stormwater Rate Study Page 1 of 7
Revenue Requirement Analysis
Exhibit 3
Proj Yr End Budget
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Revenues
Rate Revenues
Residential $2,508,761 $2,521,305 $2,533,911 $2,546,581 $2,559,314 $2,572,110 $2,584,971 $2,597,896 $2,610,885 $2,623,939 Customer Growth Non-Residential 3,558,240 3,576,031 3,593,911 3,611,881 3,629,940 3,648,090 3,666,330 3,684,662 3,703,085 3,721,601 Customer Growth ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Rate Revenues Total Rate Revenues $6,067,001 $6,097,336 $6,127,822 $6,158,462 $6,189,254 $6,220,200 $6,251,301 $6,282,558 $6,313,970 $6,345,540 Miscellaneous Revenue
Interest Income $175,000 $168,277 $107,754 $124,754 $132,333 $160,868 $199,663 $208,730 $232,945 $180,632 Calculated on Reserves Commercial Fse Inspct FeeCommercial Fse Inspct Fee 60,000 70,000 70,700 71,407 72,121 73,203 74,301 75,415 76,547 77,695 Miscellaneous Revenues Construction InspectionsConstruction Inspections 90,000 100,000 101,000 102,010 103,030 104,576 106,144 107,736 109,352 110,993 Miscellaneous Revenues Sw Qualty Cntrl Crit PlanSw Qualty Cntrl Crit Plan 19,719 20,000 20,200 20,402 20,606 20,915 21,229 21,547 21,870 22,199 Miscellaneous Revenues Admin Fee Storm DrainsAdmin Fee Storm Drains 110,569 117,176 118,348 119,531 120,727 122,537 124,376 126,241 128,135 130,057 Miscellaneous Revenues Agency ReimbursementsAgency Reimbursements 360,800 371,444 375,158 378,910 382,699 388,440 394,266 400,180 406,183 412,276 Miscellaneous Revenues Fines & Penalties 106,186 100,700 101,707 102,724 103,751 105,308 106,887 108,491 110,118 111,770 Miscellaneous Revenues -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Total Miscellaneous RevenueTotal Miscellaneous Revenue $922,274 $947,597 $894,867 $919,738 $935,267 $975,846 $1,026,866 $1,048,340 $1,085,150 $1,045,620 Total Revenues $6,989,275 $7,044,932 $7,022,689 $7,078,200 $7,124,521 $7,196,046 $7,278,167 $7,330,898 $7,399,120 $7,391,160 Notes
Projected

ATTACHMENT A
City of Stockton
Stormwater Rate Study Page 2 of 7
Revenue Requirement Analysis
Exhibit 3
Proj Yr End Budget
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Notes Projected
Expenses
Utility Billing
Utility BillingSalaries - RegularSalaries - Regular $145,591 $150,288 $183,351 $188,852 $194,517 $200,353 $206,364 $212,554 $218,931 $225,499 Labor Utility BillingSalaries - Part Time/TempSalaries - Part Time/Temp 5,930 6,230 7,601 7,829 8,063 8,305 8,555 8,811 9,076 9,348 Labor Utility BillingRegular OvertimeRegular Overtime 2,539 5,740 7,003 7,213 7,429 7,652 7,882 8,118 8,362 8,613 Labor Utility BillingHoliday PayHoliday Pay 738 0 0 0 0 0 0 0 0 0 Labor Utility BillingVacation Sell BackVacation Sell Back 360 304 371 382 393 405 417 430 443 456 Benefits - Other Utility BillingEmployee Separation PayEmployee Separation Pay 2,181 2,250 2,745 2,827 2,912 3,000 3,090 3,182 3,278 3,376 Benefits - Other Utility BillingAdditional PayAdditional Pay 723 134 163 168 173 179 184 190 195 201 Benefits - Other Utility BillingRetirementRetirement 42,226 46,691 58,364 61,866 65,578 69,512 73,683 78,104 82,790 87,758 Benefits - Retirement Utility BillingDeferred CompensationDeferred Compensation 988 0 0 0 0 0 0 0 0 0 Benefits - Other Utility BillingMedicare Medicare 2,595 2,352 2,869 2,956 3,044 3,136 3,230 3,326 3,426 3,529 Benefits - Medical Utility BillingHealth/Dental/VisionHealth/Dental/Vision 42,294 34,216 41,744 42,996 44,286 45,614 46,983 48,392 49,844 51,339 Benefits - Medical Utility BillingL/T Disability InsuranceL/T Disability Insurance 1,059 945 1,153 1,187 1,223 1,260 1,298 1,337 1,377 1,418 Benefits - Other Utility BillingLife InsuranceLife Insurance 158 130 159 163 168 173 179 184 189 195 Benefits - Other Utility BillingWorkers CompensationWorkers Compensation 5,387 4,619 5,635 5,804 5,978 6,158 6,342 6,533 6,729 6,931 Benefits - Other Utility BillingUnemployment InsuranceUnemployment Insurance 184 161 196 202 208 215 221 228 235 242 Benefits - Other Utility BillingCell Phone AllowanceCell Phone Allowance 248 135 165 170 175 180 185 191 197 203 Benefits - Other Utility BillingInsurance PremiumsInsurance Premiums 15,008 20,954 22,840 24,895 27,136 29,578 32,240 35,142 38,305 41,752 Insurance Utility BillingComputer/Tech/Oper SupportComputer/Tech/Oper Support 20,200 19,775 20,408 21,061 21,735 22,430 23,148 23,889 24,653 25,442 Materials & Supplies Utility BillingContractual EmployeesContractual Employees 6,717 7,070 7,296 7,530 7,771 8,019 8,276 8,541 8,814 9,096 Materials & Supplies Utility BillingComputer Programming ServicesComputer Programming Services 1,224 1,288 1,329 1,372 1,416 1,461 1,508 1,556 1,606 1,657 Materials & Supplies Utility BillingOther ServicesOther Services 132,411 139,380 143,840 148,443 153,193 158,095 163,154 168,375 173,763 179,324 Materials & Supplies Utility BillingDuplication/Copy CostsDuplication/Copy Costs 2,216 2,333 2,408 2,485 2,564 2,646 2,731 2,818 2,909 3,002 Materials & Supplies Utility BillingPublicity & AdvertisingPublicity & Advertising 120 126 130 134 138 143 147 152 157 162 Materials & Supplies Utility BillingPrinting & MappingPrinting & Mapping 16,015 16,858 17,397 17,954 18,529 19,122 19,734 20,365 21,017 21,689 Materials & Supplies Utility BillingPostage/Mailing ServicesPostage/Mailing Services 77,852 81,949 84,571 87,278 90,071 92,953 95,927 98,997 102,165 105,434 Materials & Supplies Utility BillingMaint & Repair ServicesMaint & Repair Services 1,074 1,130 1,166 1,203 1,242 1,282 1,323 1,365 1,409 1,454 Materials & Supplies Utility BillingPool Vehicle RentalPool Vehicle Rental 106 112 116 119 123 127 131 135 140 144 Materials & Supplies Utility BillingProcessing FeesProcessing Fees 13,876 14,606 15,073 15,556 16,054 16,567 17,097 17,645 18,209 18,792 Materials & Supplies Utility BillingCollection CostsCollection Costs 15,352 16,160 16,677 17,211 17,762 18,330 18,916 19,522 20,146 20,791 Materials & Supplies Utility BillingTelephone Telephone 159 167 172 178 184 189 195 202 208 215 Materials & Supplies Utility BillingMaterials and SuppliesMaterials and Supplies 960 1,044 1,077 1,111 1,147 1,184 1,222 1,261 1,301 1,343 Materials & Supplies Utility BillingComputer SoftwareComputer Software 1,207 1,435 1,481 1,528 1,577 1,628 1,680 1,734 1,789 1,846 Materials & Supplies Utility BillingFuels - Gasoline and PropaneFuels - Gasoline and Propane 909 957 988 1,019 1,052 1,086 1,120 1,156 1,193 1,231 Materials & Supplies Utility BillingTraining ServicesTraining Services 2,303 2,424 2,502 2,582 2,664 2,749 2,837 2,928 3,022 3,119 Materials & Supplies Utility BillingMeetings and TravelMeetings and Travel 312 328 338 349 361 372 384 396 409 422 Materials & Supplies Utility BillingMembershipsMemberships 118 124 128 132 136 141 145 150 155 160 Materials & Supplies Utility BillingCar Mileage ReimbursementCar Mileage Reimbursement 76 80 98 101 104 107 110 113 117 120 Benefits - Other Utility BillingSettlement PaymentsSettlement Payments 11,742 4,283 4,403 4,526 4,653 4,783 4,917 5,055 5,196 5,342 Miscellaneous Utility BillingTRAVEL TRAVEL 0 0 0 0 0 0 0 0 0 0 Miscellaneous Utility BillingComputer/Programming SvcsComputer/Programming Svcs 7,600 4,750 4,883 5,020 5,160 5,305 5,453 5,606 5,763 5,924 Miscellaneous ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- ---------------- Total Utility Billing $580,758 $591,528 $660,840 $684,402 $708,919 $734,438 $761,008 $788,682 $817,515 $847,567 Total Utility Billing ExpensesTotal Utility Billing Expenses $580,758 $591,528 $660,840 $684,402 $708,919 $734,438 $761,008 $788,682 $817,515 $847,567

ATTACHMENT A
City of Stockton
Stormwater Rate Study Page 3 of 7
Revenue Requirement Analysis
Exhibit 3
Proj Yr End Budget
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Notes Projected
Administration
AdministrationEmployee ServicesEmployee Services
AdministrationSalaries - RegularSalaries - Regular $545,995 $621,200 $757,864 $780,600 $804,018 $828,138 $852,983 $878,572 $904,929 $932,077 Labor AdministrationSalaries - Part Time/TempSalaries - Part Time/Temp 1,445 0 0 0 0 0 0 0 0 0 Labor AdministrationRegular OvertimeRegular Overtime 8,629 18,280 22,302 22,971 23,660 24,370 25,101 25,854 26,629 27,428 Labor AdministrationHoliday PayHoliday Pay 4,917 3,500 4,270 4,398 4,530 4,666 4,806 4,950 5,099 5,252 Benefits - Other AdministrationVacation Sell BackVacation Sell Back 1,701 2,345 2,861 2,947 3,035 3,126 3,220 3,317 3,416 3,519 Benefits - Other AdministrationEmployee Separation PayEmployee Separation Pay 6,899 9,175 11,194 11,529 11,875 12,231 12,598 12,976 13,366 13,767 Labor AdministrationAdditional PayAdditional Pay 520 296 361 372 383 395 406 419 431 444 Labor AdministrationRetirementRetirement 126,544 192,180 240,225 254,639 269,917 286,112 303,279 321,475 340,764 361,210 Benefits - Retirement AdministrationDeferred CompensationDeferred Compensation 13,086 14,107 17,211 17,727 18,259 18,806 19,371 19,952 20,550 21,167 Benefits - Other AdministrationMedicareMedicare 6,444 8,209 10,015 10,315 10,625 10,944 11,272 11,610 11,958 12,317 Benefits - Medical AdministrationMedicare/Social SecurityMedicare/Social Security 0 1,184 1,444 1,488 1,532 1,578 1,626 1,675 1,725 1,777 Benefits - Medical AdministrationHealth/Dental/VisionHealth/Dental/Vision 64,096 102,157 124,632 128,370 132,222 136,188 140,274 144,482 148,817 153,281 Benefits - Medical AdministrationL/T Disability InsuranceL/T Disability Insurance 2,072 3,921 4,784 4,927 5,075 5,227 5,384 5,546 5,712 5,883 Benefits - Other AdministrationLife InsuranceLife Insurance 344 421 514 529 545 561 578 595 613 632 Benefits - Other AdministrationWorkers CompensationWorkers Compensation 13,013 14,262 17,400 17,922 18,459 19,013 19,583 20,171 20,776 21,399 Benefits - Other AdministrationUnemployment InsuranceUnemployment Insurance 554 648 791 814 839 864 890 916 944 972 Benefits - Other AdministrationCell Phone AllowanceCell Phone Allowance 3,244 1,932 2,357 2,428 2,501 2,576 2,653 2,732 2,814 2,899 Benefits - Other AdministrationSettlement PaymentsSettlement Payments 9,720 8,003 9,764 10,057 10,358 10,669 10,989 11,319 11,658 12,008 Benefits - Other -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- AdministrationTotal Employee ServicesTotal Employee Services $809,223 $1,001,820 $1,227,986 $1,272,032 $1,317,832 $1,365,465 $1,415,012 $1,466,561 $1,520,202 $1,576,031 AdministrationOther ServicesOther Services
AdministrationMaintenance & Repair ServicesMaintenance & Repair Services $1,130 $2,175 $2,654 $2,733 $2,815 $2,900 $2,987 $3,076 $3,168 $3,263 Labor AdministrationDuplication/Copy CostsDuplication/Copy Costs 1,535 3,035 3,120 3,207 3,297 3,389 3,484 3,582 3,682 3,785 Miscellaneous AdministrationInsurance PremiumsInsurance Premiums 44,626 84,793 92,424 100,743 109,809 119,692 130,465 142,206 155,005 168,955 Insurance AdministrationAutomotive Equipment RentalAutomotive Equipment Rental 1,169 17,157 17,706 18,273 18,857 19,461 20,084 20,726 21,389 22,074 Materials & Supplies AdministrationComputer/Tech/Operation SupportComputer/Tech/Operation Support 21,876 10,153 12,387 12,758 13,141 13,535 13,941 14,360 14,790 15,234 Labor AdministrationTelephone RentalTelephone Rental 5,953 8,302 8,568 8,842 9,125 9,417 9,718 10,029 10,350 10,681 Materials & Supplies AdministrationRadio Equipment RentalRadio Equipment Rental 183 200 206 213 220 227 234 242 249 257 Materials & Supplies AdministrationEquipment Repairs/MaintEquipment Repairs/Maint 0 240 248 256 264 272 281 290 299 309 Materials & Supplies AdministrationTelecommunicationsTelecommunications 0 150 156 162 169 175 181 187 194 200 Utilities AdministrationOther RentalsOther Rentals 711,217 711,126 733,882 757,366 781,602 806,613 832,425 859,062 886,552 914,922 Materials & Supplies AdministrationProcessing FeesProcessing Fees 1,015 7,175 7,405 7,642 7,886 8,138 8,399 8,668 8,945 9,231 Materials & Supplies AdministrationTesting & Analysis ServicesTesting & Analysis Services 21 547 565 583 601 620 640 661 682 704 Materials & Supplies AdministrationUniform/Laundry ServicesUniform/Laundry Services 2,584 4,584 4,731 4,882 5,038 5,200 5,366 5,538 5,715 5,898 Materials & Supplies AdministrationPublicity & AdvertisingPublicity & Advertising 2,500 4,565 4,693 4,824 4,959 5,098 5,241 5,388 5,539 5,694 Miscellaneous AdministrationPostage/Mailing ServicesPostage/Mailing Services 101 315,022 60,000 61,920 63,901 65,946 68,057 70,234 72,482 74,801 Materials & Supplies AdministrationReprographicsReprographics 0 30 31 32 33 34 35 36 37 39 Materials & Supplies AdministrationLegal ServicesLegal Services 7,880 10,700 13,054 13,446 13,849 14,264 14,692 15,133 15,587 16,055 Labor AdministrationProfessional & Special ServicesProfessional & Special Services 459,480 515,718 629,176 648,051 667,493 687,518 708,143 729,387 751,269 773,807 Labor AdministrationTravel Travel 0 150 155 160 165 170 176 181 187 193 Materials & Supplies -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- AdministrationTotal Other Services Total Other Services $1,261,270 $1,695,822 $1,591,159 $1,646,092 $1,703,225 $1,762,670 $1,824,548 $1,888,986 $1,956,123 $2,026,103

ATTACHMENT A
City of Stockton
Stormwater Rate Study Page 4 of 7
Revenue Requirement Analysis
Exhibit 3
Proj Yr End Budget
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Notes Projected
Materials & Supplies
AdministrationMaterials & SuppliesMaterials & Supplies $11,995 $11,160 $11,517 $11,886 $12,266 $12,659 $13,064 $13,482 $13,913 $14,358 Materials & Supplies AdministrationComputer SoftwareComputer Software 65,000 40,035 41,316 42,638 44,003 45,411 46,864 48,364 49,911 51,508 Materials & Supplies AdministrationSubscription - PeriodicalSubscription - Periodical 250 500 516 533 550 567 585 604 623 643 Materials & Supplies AdministrationWater Water 0 0 0 0 0 0 0 0 0 0 Materials & Supplies AdministrationTelephoneTelephone 3,404 4,407 4,548 4,694 4,844 4,999 5,159 5,324 5,494 5,670 Materials & Supplies AdministrationTechnology and CommunicationsTechnology and Communications 0 0 0 0 0 0 0 0 0 0 Materials & Supplies AdministrationFuels - Gas/Oil/PropaneFuels - Gas/Oil/Propane 200 1,264 1,315 1,367 1,422 1,472 1,523 1,576 1,632 1,689 Utilities AdministrationFuel Fuel 3,200 4,293 4,464 4,643 4,829 4,998 5,173 5,354 5,541 5,735 Utilities AdministrationLibrary MaterialsLibrary Materials 250 500 516 533 550 567 585 604 623 643 Materials & Supplies -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- AdministrationTotal Materials & SuppliesTotal Materials & Supplies $84,299 $62,159 $64,192 $66,293 $68,462 $70,672 $72,953 $75,307 $77,738 $80,247 AdministrationOther ExpensesOther Expenses
AdministrationTraining Training $8,700 $11,920 $12,254 $12,597 $12,950 $13,312 $13,685 $14,068 $14,462 $14,867 Miscellaneous AdministrationMeeting & TravelMeeting & Travel 500 535 550 565 581 597 614 631 649 667 Miscellaneous AdministrationMembershipsMemberships 234 59 61 62 64 66 68 70 72 74 Miscellaneous AdministrationIndirect Cost AllocationIndirect Cost Allocation 171,547 171,547 177,037 182,702 188,548 194,582 200,808 207,234 213,866 220,709 Materials & Supplies AdministrationNon-Capital AssetsNon-Capital Assets 5,000 5,000 5,140 5,284 5,432 5,584 5,740 5,901 6,066 6,236 Miscellaneous -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- AdministrationTotal Other ExpensesTotal Other Expenses $185,981 $189,061 $195,041 $201,210 $207,575 $214,141 $220,915 $227,904 $235,115 $242,553 Total Administration ExpensesTotal Administration Expenses $2,340,773 $2,948,862 $3,078,378 $3,185,627 $3,297,094 $3,412,948 $3,533,428 $3,658,759 $3,789,177 $3,924,934 Storm Pump Stations
Storm Pump StationsEmployee ServicesEmployee Services
Storm Pump StationsSalaries - RegularSalaries - Regular $1,113,405 $1,622,157 $1,979,032 $2,038,402 $2,099,555 $2,162,541 $2,227,417 $2,294,240 $2,363,067 $2,433,959 Labor Storm Pump StationsSalaries - Part Time/TempSalaries - Part Time/Temp 4,589 4,900 5,978 6,157 6,342 6,532 6,728 6,930 7,138 7,352 Labor Storm Pump StationsRegular OvertimeRegular Overtime 59,551 60,410 73,700 75,911 78,189 80,534 82,950 85,439 88,002 90,642 Labor Storm Pump StationsStand By TimeStand By Time 48,386 69,900 85,278 87,836 90,471 93,186 95,981 98,861 101,826 104,881 Labor Storm Pump StationsHoliday PayHoliday Pay 5,807 5,981 7,297 7,516 7,741 7,973 8,213 8,459 8,713 8,974 Labor Storm Pump StationsEmployee Separation PayEmployee Separation Pay 3,077 5,614 6,849 7,055 7,266 7,484 7,709 7,940 8,178 8,424 Labor Storm Pump StationsSeparation PaySeparation Pay 9,799 16,991 20,729 21,351 21,991 22,651 23,331 24,031 24,752 25,494 Labor Storm Pump StationsAdditional PayAdditional Pay 8,681 7,014 8,557 8,814 9,078 9,351 9,631 9,920 10,218 10,524 Labor Storm Pump StationsRetirementRetirement 276,248 506,180 632,725 670,689 710,930 753,586 798,801 846,729 897,533 951,384 Benefits - Retirement Storm Pump StationsRetirement ExpenseRetirement Expense 2,226 2,000 2,440 2,513 2,589 2,666 2,746 2,829 2,913 3,001 Benefits - Other Storm Pump StationsDeferred CompensationDeferred Compensation 42,545 62,996 76,855 79,161 81,536 83,982 86,501 89,096 91,769 94,522 Benefits - Other Storm Pump StationsMedicareMedicare 14,408 24,449 29,828 30,723 31,644 32,594 33,571 34,579 35,616 36,684 Benefits - Medical Storm Pump StationsMedicare/Social SecurityMedicare/Social Security 0 312 381 392 404 416 428 441 455 468 Benefits - Medical Storm Pump StationsHealth/Dental/VisionHealth/Dental/Vision 216,544 295,859 360,948 371,776 382,930 394,418 406,250 418,438 430,991 443,920 Benefits - Medical Storm Pump StationsL/T Disability InsuranceL/T Disability Insurance 3,362 7,481 9,127 9,401 9,683 9,973 10,272 10,580 10,898 11,225 Benefits - Other Storm Pump StationsLife InsuranceLife Insurance 831 1,269 1,548 1,595 1,642 1,692 1,742 1,795 1,849 1,904 Benefits - Other Storm Pump StationsWorkers CompensationWorkers Compensation 66,618 91,681 111,851 115,206 118,663 122,222 125,889 129,666 133,556 137,562 Benefits - Other Storm Pump StationsRecruitment IncentiveRecruitment Incentive 185 0 0 0 0 0 0 0 0 0 Benefits - Other Storm Pump StationsUnemployment InsuranceUnemployment Insurance 1,251 1,703 2,078 2,140 2,204 2,270 2,338 2,409 2,481 2,555 Benefits - Other Storm Pump StationsCell Phone AllowanceCell Phone Allowance 3,682 3,561 4,344 4,475 4,609 4,747 4,890 5,036 5,187 5,343 Benefits - Other Storm Pump StationsAllowancesAllowances 97 90 110 113 116 120 124 127 131 135 Benefits - Other Storm Pump StationsVacation Sell BackVacation Sell Back 1,523 1,953 2,383 2,454 2,528 2,604 2,682 2,762 2,845 2,930 Benefits - Other Storm Pump StationsSettlement PaymentsSettlement Payments 46,071 49,652 60,575 62,393 64,264 66,192 68,178 70,224 72,330 74,500 Benefits - OtherStorm Pump Stations -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Storm Pump StationsTotal Employee ServicesTotal Employee Services $1,928,886 $2,842,153 $3,482,612 $3,606,072 $3,734,375 $3,867,734 $4,006,374 $4,150,529 $4,300,447 $4,456,386

ATTACHMENT A
City of Stockton
Stormwater Rate Study Page 5 of 7
Revenue Requirement Analysis
Exhibit 3
Proj Yr End Budget
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Notes Projected
Other Services
Storm Pump StationsElectricityElectricity $600,000 $650,000 $676,000 $703,040 $731,162 $756,752 $783,239 $810,652 $839,025 $868,391 Utilities Storm Pump StationsGasGas 40,000 45,000 46,800 48,672 50,619 52,391 54,224 56,122 58,086 60,119 Utilities Storm Pump StationsSanitary SewerSanitary Sewer 2,500 2,500 2,600 2,704 2,812 2,911 3,012 3,118 3,227 3,340 Utilities Storm Pump StationsWaterWater 40,000 42,000 43,680 45,427 47,244 48,898 50,609 52,381 54,214 56,111 Utilities Storm Pump StationsTelephoneTelephone 23,304 28,055 29,177 30,344 31,558 32,663 33,806 34,989 36,214 37,481 Utilities Storm Pump StationsStorm WaterStorm Water 100 0 0 0 0 0 0 0 0 0 Utilities Storm Pump StationsMaintenance & Repair ServicesMaintenance & Repair Services 316,389 400,270 413,079 426,297 439,939 454,017 468,545 483,539 499,012 514,980 Materials & Supplies Storm Pump StationsEquipment Repairs/Maint.Equipment Repairs/Maint. 2,300 2,500 2,600 2,704 2,812 2,925 3,042 3,163 3,290 3,421 Equipment Storm Pump StationsSecurity and Alarm ServicesSecurity and Alarm Services 116,766 104,480 107,823 111,274 114,834 118,509 122,301 126,215 130,254 134,422 Materials & Supplies Storm Pump StationsTesting and Analysis ServicesTesting and Analysis Services 502 400 413 426 440 454 468 483 499 515 Materials & Supplies Storm Pump StationsInsurance PremiumsInsurance Premiums 99,167 223,690 243,822 265,766 289,685 315,757 344,175 375,151 408,914 445,716 Insurance Storm Pump StationsAutomotive Equipment RentalAutomotive Equipment Rental 19,173 13,504 13,936 14,382 14,842 15,317 15,807 16,313 16,835 17,374 Materials & Supplies Storm Pump StationsTelephone RentalTelephone Rental 47,725 41,116 42,432 43,790 45,191 46,637 48,129 49,669 51,259 52,899 Materials & Supplies Storm Pump StationsRadio Equipment RentalRadio Equipment Rental 1,528 2,439 2,517 2,598 2,681 2,766 2,855 2,946 3,041 3,138 Materials & Supplies Storm Pump StationsOther RentalsOther Rentals 6,000 3,000 3,096 3,195 3,297 3,403 3,512 3,624 3,740 3,860 Materials & Supplies Storm Pump StationsDuplication/Copy CostsDuplication/Copy Costs 1,117 1,495 1,543 1,592 1,643 1,696 1,750 1,806 1,864 1,923 Materials & Supplies Storm Pump StationsPublicity & AdvertisingPublicity & Advertising 14,128 12,040 12,425 12,823 13,233 13,657 14,094 14,545 15,010 15,490 Materials & Supplies Storm Pump StationsPrinting & MappingPrinting & Mapping 500 250 258 266 275 284 293 302 312 322 Materials & Supplies Storm Pump StationsPrintingPrinting 0 38,500 39,732 41,003 42,316 43,670 45,067 46,509 47,997 49,533 Materials & Supplies Storm Pump StationsPostage/Mailing ServicesPostage/Mailing Services 43,256 2,590 2,673 2,758 2,847 2,938 3,032 3,129 3,229 3,332 Materials & Supplies Storm Pump StationsUniform/Laundry ServicesUniform/Laundry Services 14,373 20,270 20,919 21,588 22,279 22,992 23,728 24,487 25,270 26,079 Materials & Supplies Storm Pump StationsLaboratory ServicesLaboratory Services 45,947 13,500 13,932 14,378 14,838 15,313 15,803 16,308 16,830 17,369 Materials & Supplies Storm Pump StationsTechnology and CommunicationsTechnology and Communications 1,039 1,137 1,173 1,211 1,250 1,290 1,331 1,374 1,417 1,463 Materials & Supplies Storm Pump StationsTraining ServicesTraining Services 18,752 24,316 25,094 25,897 26,726 27,581 28,464 29,374 30,314 31,285 Materials & Supplies Storm Pump StationsProcessing FeesProcessing Fees 155,762 176,217 181,151 186,223 191,438 196,798 202,308 207,973 213,796 219,782 Miscellaneous Storm Pump StationsComputer/Tech/Operations SupportComputer/Tech/Operations Support 24,168 31,527 38,463 39,617 40,805 42,029 43,290 44,589 45,927 47,305 Labor Storm Pump StationsMembershipsMemberships 1,940 3,267 3,372 3,479 3,591 3,706 3,824 3,947 4,073 4,203 Materials & Supplies Storm Pump StationsProfessional & Special ServicesProfessional & Special Services 122,684 91,430 93,990 96,622 99,327 102,108 104,967 107,906 110,928 114,034 Miscellaneous Storm Pump StationsOther ServicesOther Services 100,000 175,000 179,900 184,937 190,115 195,439 200,911 206,536 212,319 218,264 MiscellaneousStorm Pump Stations -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Storm Pump StationsTotal Other Services Total Other Services $1,859,120 $2,150,493 $2,242,600 $2,333,014 $2,427,798 $2,522,897 $2,622,586 $2,727,151 $2,836,897 $2,952,153 Storm Pump Stations
Materials & Supplies
Storm Pump StationsMaterials & SuppliesMaterials & Supplies $87,960 $103,530 $106,843 $110,262 $113,790 $117,432 $121,189 $125,067 $129,070 $133,200 Materials & Supplies Storm Pump StationsComputer SoftwareComputer Software 66,791 51,685 53,339 55,046 56,807 58,625 60,501 62,437 64,435 66,497 Materials & Supplies Storm Pump StationsNon-Capital AssetsNon-Capital Assets 46,138 137,520 141,921 146,462 151,149 155,986 160,977 166,128 171,445 176,931 Materials & Supplies Storm Pump StationsBuilding & StructuresBuilding & Structures 80,000 75,000 77,400 79,877 82,433 85,071 87,793 90,602 93,502 96,494 Materials & Supplies Storm Pump StationsCommunity/ProgramCommunity/Program 1,000 2,500 2,580 2,663 2,748 2,836 2,926 3,020 3,117 3,216 Materials & Supplies Storm Pump StationsVehicle AcquisitionVehicle Acquisition 264,317 55,050 56,812 58,630 60,506 62,442 64,440 66,502 68,630 70,826 Materials & Supplies Storm Pump StationsEquipment AcquisitionEquipment Acquisition 245,007 226,250 233,490 240,962 248,672 256,630 264,842 273,317 282,063 291,089 Materials & Supplies Storm Pump StationsSubscriptionsSubscriptions 464 55 57 59 60 62 64 66 69 71 Materials & Supplies Storm Pump StationsChemicalsChemicals 3,871 5,000 5,160 5,325 5,496 5,671 5,853 6,040 6,233 6,433 Materials & Supplies Storm Pump StationsLibrary MaterialsLibrary Materials 2,872 2,055 2,121 2,189 2,259 2,331 2,406 2,483 2,562 2,644 Materials & Supplies Storm Pump StationsFuels - Gas/Oil/PropaneFuels - Gas/Oil/Propane 14,000 1,182 1,220 1,259 1,299 1,341 1,384 1,428 1,474 1,521 Materials & Supplies Storm Pump StationsTechnology CapitalTechnology Capital 8,953 2,850 2,941 3,035 3,132 3,233 3,336 3,443 3,553 3,667 Materials & SuppliesStorm Pump Stations -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Storm Pump StationsTotal Materials & SuppliesTotal Materials & Supplies $821,373 $662,677 $683,883 $705,767 $728,351 $751,659 $775,712 $800,535 $826,152 $852,589

ATTACHMENT A
City of Stockton
Stormwater Rate Study Page 6 of 7
Revenue Requirement Analysis
Exhibit 3
Proj Yr End Budget
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Notes Projected
Other Expenses
Storm Pump StationsTrainingTraining $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Miscellaneous Storm Pump StationsMeetings & TravelMeetings & Travel 1,430 865 889 914 940 966 993 1,021 1,049 1,079 MiscellaneousStorm Pump Stations -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Storm Pump StationsTotal Other ExpensesTotal Other Expenses $1,430 $865 $889 $914 $940 $966 $993 $1,021 $1,049 $1,079 Storm Pump Stations
Storm Pump StationsTotal Storm Pump Stations ExpensesTotal Storm Pump Stations Expenses $4,610,809 $5,656,188 $6,409,984 $6,645,768 $6,891,464 $7,143,256 $7,405,665 $7,679,235 $7,964,544 $8,262,206 CIP Related MUD Staff Cost $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total O&M Expenses $7,532,340 $9,196,577 $10,149,202 $10,515,797 $10,897,478 $11,290,642 $11,700,101 $12,126,676 $12,571,237 $13,034,707

22.09% 10.36% 3.61% 3.63% 3.61% 3.63% 3.65% 3.67% 3.69% Taxes & Transfers
Taxes & Transfers $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
--------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total Taxes Taxes & TransfersTotal Taxes Taxes & Transfers $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Rate Funded Capital $0 $0 $950,000 $6,625,000 $10,025,000 $12,740,000 $13,250,000 $13,725,000 $14,190,000 $14,300,000 FY 2022 Depr. Exp. $1,684,553 Debt Service
New Revenue Bonds New Revenue Bonds $0 $0 $0 $0 $0 $0 $0 $0 $0 $260,206 Calculated --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total Debt Service $0 $0 $0 $0 $0 $0 $0 $0 $0 $260,206
Less: Debt Service FundingLess: Debt Service Funding
Reserve Funding $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
--------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Net Debt Service $0 $0 $0 $0 $0 $0 $0 $0 $0 $260,206
General Fund Back Payment $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Debt Schedule Reserve Funding
To / (From) Operating Reserve [441]To / (From) Operating Reserve [441] ($543,065) ($2,151,645) $1,021,836 $194,690 $206,130 $202,481 $198,282 $190,295 $196,070 $206,268 To / (From) Capital ReserveTo / (From) Capital Reserve 0 0 0 0 0 0 0 0 0 0 --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total Reserve Funding Total Reserve Funding ($543,065) ($2,151,645) $1,021,836 $194,690 $206,130 $202,481 $198,282 $190,295 $196,070 $206,268 Total Revenue Requirement $6,989,275 $7,044,932 $12,121,038 $17,335,487 $21,128,608 $24,233,123 $25,148,383 $26,041,971 $26,957,306 $27,801,181 Bal. /(Def.) of Funds $0 $0 ($5,098,348) ($10,257,287) ($14,004,087) ($17,037,076) ($17,870,216) ($18,711,073) ($19,558,186) ($20,410,021)

ATTACHMENT A
City of Stockton
Stormwater Rate Study Page 7 of 7
Revenue Requirement Analysis
Exhibit 3
Proj Yr End Budget
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Notes Projected
Debt Service Coverage Ratio (all debt, including taxes and transfers) Before Rate Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 After Proposed Rate Adjustment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 56.75 Reserve Funds
Total Beginning Balance $8,930,108 $6,240,547 $4,088,902 $5,280,976 $5,567,168 $5,606,565 $8,381,954 $8,980,051 $9,170,346 $7,647,127 Operating Reserve Fund - Stormwater (441)
Beginning Reserve Fund Balance $5,140,108 $6,240,547 $4,088,902 $5,110,738 $5,305,428 $5,511,558 $5,714,039 $5,912,321 $6,102,616 $6,298,686 Plus: To Reserve Fund 0 0 1,021,836 194,690 206,130 202,481 198,282 190,295 196,070 206,268 Less: Uses of Funds (543,065) (2,151,645) 0 0 0 0 0 0 0 0 Ending Fund Balance $4,597,043 $4,088,902 $5,110,738 $5,305,428 $5,511,558 $5,714,039 $5,912,321 $6,102,616 $6,298,686 $6,504,954 Target: 180 days of O&M $3,714,579 $4,535,298 $5,005,086 $5,185,872 $5,374,099 $5,567,988 $5,769,913 $5,980,279 $6,199,514 $6,428,075 Capital Reserve Fund
Beginning Reserve Fund Balance $3,790,000 $0 $0 $170,239 $261,740 $95,007 $2,667,915 $3,067,730 $3,067,730 $1,348,442 Plus: To Reserve Fund 0 0 170,239 91,501 0 2,572,908 399,815 0 0 0 Less: Uses of Funds 0 0 0 0 (166,733) 0 0 0 (1,719,288) (206,567) Ending Fund Balance $3,790,000 $0 $170,239 $261,740 $95,007 $2,667,915 $3,067,730 $3,067,730 $1,348,442 $1,141,875 Total Ending Balance $8,387,043 $4,088,902 $5,280,976 $5,567,168 $5,606,565 $8,381,954 $8,980,051 $9,170,346 $7,647,127 $7,646,828 Target O&M Fund Balance $3,714,579 $4,535,298 $5,005,086 $5,185,872 $5,374,099 $5,567,988 $5,769,913 $5,980,279 $6,199,514 $6,428,075 180 days of O&M Target Bal. / (Def.) $4,672,464 ($446,397) $275,891 $381,295 $232,466 $2,813,966 $3,210,138 $3,190,067 $1,447,613 $1,218,754

ATTACHMENT A
City of Stockton
Stormwater Rate Study
Capital Improvement Plan
Exhibit 4
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Notes CIP Projects
Alexandria and 14-Mile Slough Storm Drain Pump Station $0 $0 $0 $273,182 $0 $0 $0 $0 $0 $0 Swenson Park and Five Mile (Bonniebrook) Storm PS Improv 0 0 0 819,545 0 0 0 0 0 0 Storm Drain System Emergency 0 0 265,225 273,182 281,377 289,819 298,513 307,468 316,693 326,193 West Lane and Calaveras South Storm Pump Station Improvements 0 0 0 819,545 562,754 0 0 0 0 0 Buena Vista & Smith Canal Pump Station Discharge Pipe Rehab 0 0 0 0 0 446,321 0 0 0 0 Storm Pump Station Transfer Switch 0 0 265,225 0 0 0 0 0 0 0 Rose Street Assessment and Repair 0 0 106,090 0 0 0 0 0 0 0 Total MUD Staff Cost 0 0 143,222 142,055 191,336 0 0 0 0 0 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Total CIP Projects $0 $0 $779,762 $2,327,509 $1,035,468 $736,139 $298,513 $307,468 $316,693 $326,193 CIP Projects - State Funded
Stockton Channel Water Quailty Improvements $0 $1,300,000 $1,700,000 $0 $0 $0 $0 $0 $0 $0 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Total CIP Projects - State Funded $0 $1,300,000 $1,700,000 $0 $0 $0 $0 $0 $0 $0 Master Plan CIP Projects
HWY 4 and San Joaquin $0 $0 $0 $0 $0 $0 $7,433,790 $7,656,804 $7,886,508 $8,123,103 1st Priority Bonnie Brook 0 0 0 4,205,990 4,332,170 4,462,135 0 0 0 0 1st Priority Boggs Tract 0 0 0 0 4,824,095 4,968,818 5,117,882 5,271,419 0 0 1st Priority Walker Turnpike Alt 1 0 0 0 0 0 0 0 0 11,706,088 12,057,271 1st Priority -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Total Master Plan CIP Projects $0 $0 $0 $4,205,990 $9,156,265 $9,430,953 $12,551,672 $12,928,223 $19,592,596 $20,180,374 Future Unidentified Capital Projects $0 $0 $0 $0 $0 $0 $0 $489,309 $0 $0 Transfer to Capital Reserve $0 $0 $170,239 $91,501 $0 $2,572,908 $399,815 $0 $0 $0 Total Capital Improvement Projects $0 $1,300,000 $2,650,000 $6,625,000 $10,191,733 $12,740,000 $13,250,000 $13,725,000 $19,909,288 $20,506,567 Less: Other Funding Sources
Operating Reserve Fund - Stormwater (441) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Input Capital Reserve Fund 0 0 0 0 166,733 0 0 0 1,719,288 206,567 Input State Grants 0 1,300,000 1,700,000 0 0 0 0 0 0 0 Linked New Public Works Trust Fund Loans 0 0 0 0 0 0 0 0 0 0 Input New Revenue Bonds 0 0 0 0 0 0 0 0 4,000,000 6,000,000 Calculated --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- --------------- Total Less: Other Funding Sources $0 $1,300,000 $1,700,000 $0 $166,733 $0 $0 $0 $5,719,288 $6,206,567 Rate Funded Capital $0 $0 $950,000 $6,625,000 $10,025,000 $12,740,000 $13,250,000 $13,725,000 $14,190,000 $14,300,000

ATTACHMENT A
City of Stockton
Stormwater Rate Study Page 1 of 2
Revenue at Present Rates
Exhibit 5
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Residential
$ / ERU
All Categories $2.10 99,554 99,554 99,554 99,554 99,554 99,554 99,554 99,554 99,554 99,554 99,554 99,554 99,554 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $2,508,761 Total Residential $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $2,508,761 Non-Residential
$ / ERU
All Categories $2.10 141,200 141,200 141,200 141,200 141,200 141,200 141,200 141,200 141,200 141,200 141,200 141,200 141,200 -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $3,558,240 Total Non-Residential $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $296,520 $3,558,240

ATTACHMENT A
City of Stockton
Stormwater Rate Study Page 2 of 2
Revenue at Present Rates
Exhibit 5
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Summary
ERUs
Residential 99,554 99,554 99,554 99,554 99,554 99,554 99,554 99,554 99,554 99,554 99,554 99,554 99,554 Non-Residential 141,200 141,200 141,200 141,200 141,200 141,200 141,200 141,200 141,200 141,200 141,200 141,200 141,200 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ 240,754 240,754 240,754 240,754 240,754 240,754 240,754 240,754 240,754 240,754 240,754 240,754 240,754 Revenue
Residential $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $209,063 $2,508,761 Non-Residential 296,520 296,520 296,520 296,520 296,520 296,520 296,520 296,520 296,520 296,520 296,520 296,520 3,558,240 ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ ------------ --------------- $505,583 $505,583 $505,583 $505,583 $505,583 $505,583 $505,583 $505,583 $505,583 $505,583 $505,583 $505,583 $6,067,001 FY 2025 Year End Projection $6,025,345
Difference $41,656
Percent 0.7%
FY 2026 Budget $6,082,390
Difference ($15,389)
Percent -0.3%
Notes

ATTACHMENT A
City of Stockton
Stormwater Rate Study
Cost of Service Summary
Exhibit 6
Total
Revenues at Present Rates $6,127,822
Distributed Revenue Requirement $11,226,171
--------------
Balance/(Deficiency) of Funds ($5,098,348)

ATTACHMENT A
City of Stockton
Stormwater Rate Study
Average Unit Costs
Exhibit 7
Total
Total Costs - $ / ERU / Month $3.85
Current Rates $ / Month $2.10
Base Data:

Total Billed ERUs 243,168

ATTACHMENT A
City of Stockton
Stormwater Rate Study
Rate Summary
Exhibit 8
Present
Rates FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
Monthly Rate (per ERU) $2.10 $3.85 $5.60 $6.85 $7.85 $8.10 Proposed

ATTACHMENT A

Technical Appendix B –Proposition 218 Notice

ATTACHMENT A
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ATTACHMENT A
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ATTACHMENT A